Report of 2011 – Compliance, Financial and Performance Audit on State Finance of Government of Chhattisgarh

Date on which Report Tabled:
Tue 03 Apr, 2012
Date of sending the report to Government
Government Type
Sector Finance


This Report on the Finances of the Government of Chhattisgarh is being brought out with a view to assess objectively the financial performance of the State during 2010-11 and to provide the State Government and State Legislature with timely inputs based on audit analysis of financial data. In order to give a perspective to the analysis, an effort has been made to compare the achievements with the targets envisaged by the State Government in the Fiscal Responsibilities and Budget Management (FRBM) Act, 2005 and in the Budget Estimates of 2010-11, and norms recommended by the Thirteenth Finance Commission.

Based on the audited accounts of the State Government for the year ending March 2011, this report provides an analytical review of the Annual Accounts of the State Government. The financial performance of the State has been assessed based on the FRBM Act, budget documents, Thirteenth Finance Commission (ThFC) recommendations and other financial data obtained from various Government departments and organisations. The report is structured in three chapters.

Chapter 1 is based on the audit of Finance Accounts and makes an assessment of Chhattisgarh Government's fiscal position as of 31 March 2011. It provides an insight into trends in committed expenditure and borrowing pattern besides a brief account of central funds transferred directly to the State implementing agencies through off-budget route.

Chapter 2 is based on audit of Appropriation Accounts and it gives the grant-by-grant description of appropriations and the manner in which the allocated resources were managed by the service delivery departments. Besides, comments arising out of audit of budgetary process and budget assumptions and outcome of review of two grants (Grant No.6 and 25) pertaining to Finance and Mineral Resources department have also been made in this chapter.

Chapter 3 is an inventory of Government's compliance with various reporting requirements and financial rules. The Report also has an appendage of additional data collected from several sources in support of the findings.

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