Audit Reports
Haryana
State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2023 (Report No. 1 of 2024)
Overview
Overview (State Finances Audit Report for the year 2022-23)
The State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2023-Government of Haryana, comprises five chapters.
Chapter 1 describes the basis and approach to the Report and the underlying data, provides an overview of structure of Government accounts, budgetary processes, macro-fiscal analysis of key indices and State’s fiscal position including the deficits/surplus.
Chapter 2 provides a broad perspective of the finances of the State, analyses the critical changes in major fiscal aggregates relative to the previous year, overall trends during the period from 2018-19 to 2022-23, debt profile of the State and key Public Account transactions, based on the Finance Accounts of the State.
Chapter 3 is based on the Appropriation Accounts of the State and reviews the appropriations and allocative priorities of the State Government and reports on deviations from Constitutional provisions relating to budgetary management.
Chapter 4 comments on the quality of accounts rendered by various authorities of the State Government and issues of non-compliance with prescribed financial rules and regulations by various departmental officials of the State Government.
Chapter 5 discusses the financial performance of State Public Sector Enterprises and the impact of comments issued as a result of supplementary audit of the financial statements of these State Public Sector Enterprises.
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