Audit Reports

Overview

The State Finance Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2023, Government of Manipur (Report No. 1 of 2024) has been prepared for submission to the Governor of Manipur under Article 151 of the Constitution of India. Based on the audited accounts of the Government of Manipur for the year ending March 2023. This Report provides an analytical review of the Annual Accounts of the State Government and contains five Chapters:

Chapter I of this Report contains the basis and approach to State Finances Audit Report, structure of the Report, structure of Government Accounts, budgetary processes, trends in key fiscal parameters like revenue surplus/ deficit, fiscal surplus/ deficit, etc.

Chapters II & III of the Report contain audit findings on matters arising from an examination of the Finance Accounts and Appropriation Accounts respectively, of the State Government for the year ended 31 March 2023. Information has been obtained from Government of Manipur, wherever necessary.

Chapter IV on ‘Quality of Accounts & Financial Reporting Practices’ provides an overview and status of the State Government’s compliance with various financial rules, procedures and directives during the current year.

Chapter V of the Report discusses the financial performance of State Public Sector Enterprises (SPSEs), which consist of ‘Government Companies’, ‘Statutory Corporations’ and ‘Government controlled other Companies’; including impact of significant comments issued as a result of supplementary audit of Financial Statements of these SPSEs.

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• State Finance Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2023, Government of Manipur (Report No. 1 of 2024)
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• Cover
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• Table of Contents
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• Preface
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• Executive Summary
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• Chapter I Overview
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• Chapter II Finances of the State
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• Chapter III Budgetary Management
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• Chapter IV Quality of Accounts and Financial Reporting Practices
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• Chapter V State Public Sector Enterprises
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• Appendices
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