Audit Reports
Delhi
Report of the Year 2016 - State Finances National Capital Territory of Delhi
Overview
This Report of the Comptroller and Auditor General of India has been prepared for submission to the Lieutenant Governor of National Capital Territory of Delhi under Section 48 of the Government of National Capital Territory of Delhi Act, 1991 for being laid before the Legislative Assembly of National Capital Territory of Delhi.
Chapter 1 and 2 of this Report contain audit observations on matters arising from examination of Finance Accounts and Appropriation Accounts respectively, of the State Government for the year ended March 2015. Chapter 3 on ‘Financial Reporting’ provides an overview and status of the State Government’s compliance with various financial rules, procedures and directives during the current year.
The Report containing the findings of performance audit and audit of transactions in various departments, Report containing observations on audit of Statutory Corporations, Boards, Government Companies and on Revenue Sector are presented separately.
Based on the audited accounts of the Government of Delhi for the year ending March 2015, this Report provides an analytical review of the Annual Accounts of the State Government. The Report is structured in three chapters.
Chapter 1 is based on audit of Finance Accounts and provides a broad perspective of the finances of Delhi Government for the year ending March 2015. It also analyses critical changes in the major fiscal aggregates relating to the previous year’s keeping in view the overall trends during the last five years.
Chapter 2 is based on audit of Appropriation Accounts and gives the grant wise description of appropriations and the manner in which allocated resources were managed by the service delivery departments.
Chapter 3 is an overview and status of the Delhi Government’s compliance with various financial rules, procedures and directives.