Audit Reports
Himachal Pradesh
Report of 2013 - Compliance, Financial and Performance Audit on State Finances of Government of Himachal Pradesh
Overview
This Report on the finances of the Government of Himachal Pradesh is brought out to assess the financial performance of the State during the year 2012-13. The aim of this Report, which is based upon the actual data, is to provide the State government timely input on the performance of the departments on financial management/ implementation of schemes/programmes of the government. 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 Fiscal Responsibility and Budget Management (FRBM) Act, 2005 amended further by Act No. 25 of 2011 and the Budget Estimates of 2012-13.
Based on the audited accounts of the Government of Himachal Pradesh for the year ending March 2013, 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 Finance Accounts and makes an assessment of the fiscal position of the Government of Himachal Pradesh as on 31 March 2013. It provides an insight into trends in committed expenditure, borrowing pattern besides a brief account of Central funds transferred directly to the State implementing agencies through off-budget route.
Chapter II is based on 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.
Chapter III is on compliance with various reporting requirements and financial rules. The cases of misappropriation/loss are also detailed in this Chapter.