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Audit Reports
Financial
Bihar
Report of 2013 - Report of the Comptroller and Auditor General of India (State Finances) for the year ended 31st March 2013 Government of Bihar
Date on which Report Tabled:
Fri 21 Feb, 2014
Date of sending the report to Government:
Government Type:
State
Sector
Finance,Science and Technology,Information and Communication,Environment and Sustainable Development,Art, Culture and Sports,Agriculture and Rural Development,Social Welfare,Education, Health & Family Welfare
Overview
This Report on the finances of the Government of Bihar intends to objectively assess the financial performance of the State during 2012-13 and to provide the State Legislature with proper inputs based on audit analysis of financial data. In order to put this analysis in a proper perspective, a broad comparison of targets envisaged by the Bihar Fiscal Responsibility and Budget Management (Amendment) Act, 2010, the Thirteenth Finance Commission (ThFC) Report and the Budget Estimates of 2012-13 have been attempted.
Based on the audited accounts of the Government of Bihar for the year ended March 2013, this Report provides an analytical review of the Annual Accounts of the Government. The Report is structured in three Chapters.
Chapter-I is based on the audit of the Finance Accounts and makes an assessment of the Bihar Government's fiscal position as on 31 March 2013. It analyses the significant changes in major fiscal aggregates as compared to the previous year. It also provides an insight into trends in expenditure on interest payments, salaries and wages, pensions, subsidies and repayment of debt and borrowing patterns besides giving a brief account of Central funds transferred directly to State implementing agencies through the off-budget route.
Chapter-II is based on the audit of Appropriation Accounts and gives grant wise description of appropriations and the manner in which the allocated resources were managed by the service delivery departments. It also contains detailed review of two grants namely 'Grant No.-12 Finance Department' and 'Grant No.-43 Science and Technology Department'. It seeks to ascertain whether the expenditure actually incurred under the various grants is within the authorization given under the Appropriation Act.
Chapter-III is an inventory of the Bihar Government's compliance with various reporting requirements and financial rules. The report also compiles the data collected from various Government departments/organisations in support of the findings.