Audit Reports
Chhattisgarh
Report of 2015 - Compliance, Financial and Performance Audit on State Finances of Government of Chhattisgarh
Overview
Based on the audited accounts of the Government of Chhattisgarh for the year ended 31 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 based on the Fiscal Responsibility and Budget Management (FRBM) Act, 2005, as amended in 2011, Budget documents, Medium Term Fiscal Policy Statement, Economic Review norms recommended by the Thirteenth Finance Commission (ThFC) and other financial data obtained from various Government departments and organisations. The Report is structured in three Chapters.
Chapter-1 is based on the audit of Finance Accounts and makes an assessment of the Government's fiscal position as on 31 March 2014. It provides an insight into trends in overall financial position of the State, actuals vis-a-vis budget estimates of committed expenditure and borrowing patterns, besides giving a brief account of the funds transferred by the Government of India (GOI) directly to the State implementing agencies through the off-budget route.
Chapter- 2 is based on audit of Appropriation Accounts and gives a grant-wise description of appropriations and the manner in which the allocated resources are managed by the service delivery departments.
Chapter- 3 is an inventory of the Chhattisgarh Government's compliance with various reporting requirements and financial rules.