Audit Reports
Sikkim
State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2022
Overview
This Report on the Finances of Government of Sikkim is being brought out with a view to assessing the financial performance of the State during the year 2021-22. The aim of this Report is to provide the State Government with timely inputs based on actual data so that there is a better insight into the performance of schemes/ programmes of the Government. In order to give a perspective to the analysis, an effort has been made to compare with the normative assessment made by the Finance Commission. A comparison has been made to see whether the State has given adequate fiscal priority to developmental as well as Social Sector and Capital Expenditure and whether the expenditure has been effectively absorbed by the intended beneficiaries. Based on the audited accounts of Government of Sikkim for the year ended March 2022, this Report provides an analytical review of the annual accounts of the State Government. The Report has four Chapters. Chapter I 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 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 2017-18 to 2021-22, debt profile of the State and key Public Account transactions, based on the Finance Accounts of the State. Chapter III 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 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
- SFAR 2021-2022 Contents & Preface
- SFAR 2021-2022 Executive Summary
- SFAR 2021-2022 Chapter I Overview
- SFAR 2021-2022 Chapter II Finances of the state
- SFAR 2021-2022 Chapter III Budgetary Management
- SFAR 2021-2022 Chapter IV Quality of Accounts & Financial Reporting Practices
- SFAR 2021-2022 Appendices