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This Report comprises three Chapters : the first Chapter contains the financial profile of the State, planning and conduct of audit and follow up on Audit Reports. Chapter-II of this Report deals with the findings of four Performance Audits (PA) on (i) Implementation of Right of Children to Free and Compulsory Education Act, 2009 (RTE Act) (ii) Pradhan Mantri Gram SadakYojana (PMGSY) (iii) Requirement, Construction and Utilisation of Anicuts in Chhattisgarh and (iv) IT Audit of “e-Works” in Public Health Engineering Department. Chapter-III deals with four Compliance Audits on (i) Medical Education in Chhattisgarh (ii) Construction of bridges in Chhattisgarh (iii) Distribution of livestock by Livestock Development Department and (iv) Follow-up Audit of the Performance Audit of Agriculture wing of Agriculture Department besides, seven Audit paragraphs in various Departments. The audit findings included in this Report have total money value of Rs 2,183.27 crore involving issues of unfruitful expenditure, idle investment, avoidable extra expenditure, loss, undue aid, excess payment etc.