Audit Reports

Uttar Pradesh

Overview

This Report on the Finances of the Government of Uttar Pradesh is being brought out with a view to assess objectively the financial performance of the State during 2009-10 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 Fiscal Responsibilities and Budget Management Act, 2004 (FRBM) and in the Budget Estimates of 2009-10.

The Comptroller and Auditor General (C&AG) has been commenting upon the Government's finances for over four years since the FRBM legislation. Since these comments formed part of the civil audit report, it was felt that the audit findings on the State finances remained relatively obscure in the large body of audit findings on the compliance and performance audits. Accordingly, from the report year 2008-09 onwards, C&AG had decided to bring out a separate volume titled "Report on State Finances. This Report is the second in this endeavour.

The report based on the audited accounts of the Government of Uttar Pradesh for the year ending March 2010, 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 and Fiscal and Correction Path of the Government, budget documents, Economic Review 2009-10, Twelfth Finance Commission Report and other financial data obtained from various Government departments and organizations. The report is structured in three Chapters. Chapter 1 is based on the audit of Finance Accounts and makes an assessment of Uttar Pradesh Government's fiscal position as on 31 March 2010. 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 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. Chapter 3 is an inventory of Uttar Pradesh 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. Appendix 4 at the end gives a glossary of selected items related to State economy, as used in this report.

Download Audit Report

• Report of 2010 - Full Report
  _{(21.96 MB) Download}

• Preface
  _{(0.07 MB) Download}
• Executive Summary
  _{(0.74 MB) Download}
• Chapter 1 - Finances of the State Government
  _{(8.58 MB) Download}
• Chapter 2 - Financial Management and Budgetary Control
  _{(2.25 MB) Download}
• Chapter 3 - Financial Reporting
  _{(1.55 MB) Download}
• Appendices
  _{(10.78 MB) Download}
• Glossary
  _{(0.65 MB) Download}