Government of Rajasthan Report No. 3 of 2021- State Finances Audit Report of the Comptroller and Auditor General of India for the year ended March 2020

Date on which Report Tabled:
Tue 14 Sep, 2021
Date of sending the report to Government:
Thu 10 Jun, 2021
Government Type:
Sector Finance


This report provides an analytical review of the finances of the Government of Rajasthan based on the audited accounts for the year ended 31 March 2020. The financial performance of the State has been assessed based on the Fiscal Responsibility and Budgetary Management Act, Budget Documents, Economic Review 2019-20, Fourteenth Finance Commission Report and other financial data obtained from various Government Departments and organisations. Report

The Report is structured in four Chapters:

Chapter 1-Overview: This Chapter describes the basis and approach to the Report and the underlying data, provides an overview of the structure of government accounts, budgetary processes, macro-fiscal analysis of key indices and State’s fiscal position including the deficits/surplus.

Chapter 2-Finances of the State: This chapter 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 last five years, debt profile of the State and key Public Account transactions, based mainly on the Finance Accounts of the State.

Chapter 3-Budgetary Management: This chapter 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-Quality of Accounts & Financial Reporting Practices: This chapter 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.

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