Audit Reports

Overview

In accordance with Article 151(2) of the Constitution of India, the Report of the Comptroller and Auditor General of India on State Finances for the year 2023-24 - Government of Punjab (Report No. 1 of 2025) was forwarded to the State Government on 15 May 2025. The Report was presented to the State Legislature on 16 March 2026.

This Report provides an overview of the finances, budgetary management and quality of accounts, financial reporting practices and other matters relevant to State Finances.

Chapter I of this Report 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 II of this Report provides a broad perspective of the finances of the State and analyses the critical changes in major fiscal aggregates relative to the previous year, overall trends during the period from 2019-20 to 2023-24, debt profile of the State and key Public Account transactions, based on the Finance Accounts of the State. Information has been obtained from the Government of Punjab, wherever necessary.

Chapter III of this Report 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 IV of this Report 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.

Download Audit Report

• Report of the Comptroller and Auditor General of India on State Finances for the year 2023-24 (Report No. 1 of 2025)
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• Table of Contents
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• Preface
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• Executive Summary
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• Chapter-1 Overview
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• Chapter-2 Finances of the State
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• Chapter-3 Budgetary Management
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• Chapter-4 Quality of Accounts and Financial Reporting Practices
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• Appendices
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• Punjabi Version
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