Audit Reports

Uttar Pradesh

Overview

Based on the audited accounts of the Government of Uttar Pradesh for the year ending March 2014, this report provides an analytical review of the Annual Accounts of the State Government. The financial performance of the State has been assessed which is based on the Fiscal Responsibility and Budget Management Act, 2004 and its Second Amendment Act, 2011, Budget Documents, Report of the Thirteenth Finance Commission and other financial data obtained from various Government Departments and Organisations. The Report is structured in four Chapters.

Chapter 1 is based on the audit of Finance Accounts and makes an assessment of fiscal position of the Government of Uttar Pradesh as on 31 March 2014. It provides an insight into trends in overall finances of the State, Actual Expenditure vis-a-vis Budget Estimates, Committed Expenditure, besides a brief account of Funds transferred by Government of India 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, preparation of Budget Estimates and the manner in which the allocated resources were managed by the service delivery Departments. Chapter 3 is an inventory of compliance by the Government of Uttar Pradesh with various reporting requirements and financial rules. Chapter 4 contains results of long paragraph on "Management of various Reserve Funds".

As per the targets set in FRBM Act, 2004 and Second Amendment Act, 2011, the State Government had a Revenue Surplus of Rs. 10,067 crore. It also kept Fiscal Deficit below three per cent of GSDP and the Total Liability below 43.4 per cent of GSDP at the close of 2013-14. The Revenue Surplus was mainly on account of increase in revenue receipts. Gol has been transferring funds directly to the State Implementing Agencies for implementing various schemes and programmes. Under the present mechanism, these funds were not routed through the State Treasury System and hence do not find mention in the Finance Accounts of the State Government. During 2013-14, Gol, directly transferred RS 12,282 crore to the State Implementing Agencies.

Download Audit Report

• Report of 2015 - Full Report
  _{(49.04 MB) Download}

• Index
  _{(0.90 MB) Download}
• Preface
  _{(0.26 MB) Download}
• Executive Summary
  _{(1.15 MB) Download}
• Chapter 1 – Finances of the Government
  _{(15.31 MB) Download}
• Chapter 2 – Financial Management and Budgetary Control
  _{(4.80 MB) Download}
• Chapter 3 – Financial Reporting
  _{(2.01 MB) Download}
• Chapter 4 - Long Paragraph on Management of Various Reserve Funds
  _{(3.94 MB) Download}
• Appendices
  _{(19.95 MB) Download}
• Glossary
  _{(1.49 MB) Download}