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Financial
Delhi

State Finance Audit Report for year ended 31 March 2023 (Report 2 of 2024)

Date on which Report Tabled:
Mon 23 Mar, 2026
Date of sending the report to Government
Mon 01 Jul, 2024
Government Type
State
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Sector Finance

Overview

The State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2023 pertaining to the Government of National Capital Territory of Delhi provides an analytical review of the annual accounts of the Government. The Report contains five chapters.

Chapter 1 describes the basis and approach to the Report and the underlying data provides an overview of structure of government accounts, budgetary processes, macro-fiscal analysis of key indices and GNCT of Delhi&39;s fiscal position including the deficits/surplus.

Chapters 2 and 3 of the Report contain audit observations on matters arising from examination of Finance Accounts and Appropriation Accounts respectively, of GNCTD for the year ended 31 March 2023. Information has been obtained from GNCTD wherever necessary.

Chapter 4 comments on GNCTD&39;s compliance with various financial rules, procedure and directives during the current year.

Chapter 5 discusses the financial performance of Government Companies, Government controlled other company and Statutory Corporations and impact of significant comments issued as a result of supplementary audit of the financial statements of State Public Sector Enterprises (SPSEs).

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