Audit Reports

Chhattisgarh

Overview

In response to the Twelfth Finance Commission's recommendations, the Chhattisgarh Government enacted its Fiscal Responsibilities and Budget Management (FRBM) Act, entitled the Chhattisgarh Fiscal Responsibility Act, 2005, with a view to ensure prudence in fiscal management and fiscal stability by progressive elimination of revenue deficit, sustainable debt management consistent with fiscal stability, greater transparency in fiscal operations of the Government and conduct of fiscal policy in a medium term fiscal framework. As per the Act, the revenue deficit was to be eliminated by the end of March 2009 and fiscal deficit was to be brought down to less than three per cent of the Gross State Domestic Product by the end of March 2009. The State Government had achieved these targets by the end of March 2005.

The Comptroller and Auditor General's Audit Reports have been commenting upon the Government's finances for over three years since the Fiscal Responsibility Act legislation. Since these comments formed part of the Civil Audit Report, it was felt that the audit findings on State finances remained camouflaged in the large body of audit findings on compliance and performance aspects. The obvious fallout of this all-inclusive reporting was that the audit findings on financial management portion did not receive proper attention. In recognition of the need to bring State finances to centre stage, a stand-alone report on State Government finances is considered an appropriate audit response to this challenge. Accordingly, from the report year 2009 onwards, the Comptroller and Auditor General of India decided to bring out a separate volume titled 'Report on State Finances.'

Based on the audited accounts of the Government of Chhattisgarh for the year ending March 2009, this report provides an analytical review of the Annual Accounts of the State Government. The report is structured in three Chapters.

Chapter I is based on the audit of Finance Accounts and makes an assessment of the Government's fiscal position as at 31 March 2009. It provides an insight into trends in committed expenditure and borrowing patterns, besides giving a brief account of Central funds transferred directly to the State implementing agencies through the off-budget route.

Chapter II is based on audit of Appropriation Accounts and gives a grant-wise description of appropriations and the manner in which the allocated resources were managed by the service delivery departments.

Chapter III is an inventory of the Government's compliance with various reporting requirements and financial rules. The report also has additional data collated from several sources in support of the findings.

Download Audit Report

• Report of 2009 - Full Report
  _{(1.07 MB) Download}

• Preface
  _{(0.02 MB) Download}
• Executive Summary
  _{(0.02 MB) Download}
• Chapter 1 - FINANCES OF THE STATE GOVERNMENT
  _{(0.39 MB) Download}
• Chapter 2 - FINANCIAL MANAGEMENT AND BUDGETARY CONTROL
  _{(0.11 MB) Download}
• Chapter 3 - FINANCIAL REPORTING
  _{(0.06 MB) Download}
• Appendices
  _{(0.58 MB) Download}