Audit Reports

Haryana

Overview

In July 2005, Haryana Government enacted the "Fiscal Responsibilities and Budget Management Act' (FRBM). It laid down a reform agenda through a fiscal correction path in the medium term with the long term goal of securing growth stability for its economy. The Government's commitment to carry forward these reforms is reflected in the policy initiatives announced in its subsequent budgets. The benefits of FRBM legislation have been realised to some extent in terms of reducing revenue / fiscal deficit and minimising liabilities. However, a host of institutional and sectoral reform measures will go a long way in building up the much needed 'fiscal space' for improving the quality of public expenditure and to promote fiscal stability. The State Government has done well in establishing an institutional mechanism on fiscal transparency and accountability.
 
The Comptroller and Auditor General's (C&AG) Audit Reports have been commenting upon the Government's finances for over three years since the FRBM legislation. Since these comments formed part of the Civil Audit Report, it was felt that the audit findings on State finances remained camouflaged because the majority of audit findings were on compliance and performance audits. The obvious fallout of this all-inclusive reporting was that the audit findings on financial management did not receive proper attention. In recognition of the need to bring State finances to centre-stage once again, a stand-alone report on State Government finances was considered an appropriate audit response to this challenge. Accordingly, from the report year ended March 2009 onwards, C&AG has decided to bring out a separate volume titled 'Report on State Finances.'
 
Based on the audited accounts of the Government of Haryana for the year ended March 2009, this report provides an analytical review of the Annual Accounts of the State Government. The report is structured in three Chapters.

Chapter 1 is based on the audit of Finance Accounts and makes an assessment of the Haryana Government's fiscal position as at 31 March 2009. It provides an insight into trends of committed expenditure and borrowing patterns besides giving a brief account of Central funds transferred directly to State implementing agencies through the off-budget route.
Chapter 2 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 3 is an inventory of the Haryana Government's compliance with various reporting requirements and financial rules. The report also compiles the data Audit Report on State Finances for the year ended 31 March 2009

Download Audit Report

• Report of 2009 - Full Report
  _{(0.76 MB) Download}

• Preface
  _{(0.01 MB) Download}
• Executive Summary
  _{(0.04 MB) Download}
• Chapter 1 - FINANCES OF THE STATE GOVERNMENT
  _{(0.33 MB) Download}
• Chapter 2 - FINANCIAL MANAGEMENT AND BUDGETARY CONTROL
  _{(0.07 MB) Download}
• Chapter 3 - FINANCIAL REPORTING
  _{(0.03 MB) Download}
• Appendices
  _{(0.33 MB) Download}
• Glossary
  _{(0.01 MB) Download}