Audit Reports

Overview

The State Finances Audit Report of the Government of Uttar Pradesh intends to assess the financial performance of the State during the year 2019‑20 and to provide the State Legislature with inputs based on audit analysis of the financial data. In order to put this analysis in a proper perspective, a broad comparison of targets envisaged by the Uttar Pradesh Fiscal Responsibility and Budget Management (Amendment) Act, 2016, the Fourteenth Finance Commission Report and the Budget Estimates of the year 2019‑20 have been attempted. The Report contains five 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 2015‑16 to 2019‑20, 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 provides a broad perspective on the quality of accounts rendered by various authorities of the State Government and status of compliance with prescribed financial rules, procedures and directives.

Chapter V provides an overview on the financial performance of State Public Sector Undertakings (PSUs), investment of the State Government in PSUs, budgetary support to PSUs, position of submission of accounts by PSUs, return on Equity and capital employed etc.

The Report has been prepared for submission to the Governor of Uttar Pradesh under Article 151 of the Constitution.

Download Audit Report

• Report No. 4 of 2021 - State Finances Audit Report for the year ended 31 March 2020 - Government of Uttar Pradesh
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