Report No. 2 of the Year 2023 - State Finances Audit Report for the year ended 31 March 2022, Government of Rajasthan .

Date on which Report Tabled:
Wed 19 Jul, 2023
Date of sending the report to Government:
Thu 06 Apr, 2023
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 2022. The financial performance of the State has been assessed based on the Fiscal Responsibility and Budgetary Management Act, Budget Documents, Economic Review 2021-22, Fifteenth Finance Commission Report and other financial data obtained from various Government Departments and organisations.


The Report is structured in five Chapters:

Chapter 1-Overview: This Chapter 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 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

Chapter 5-Financial Performance of Public Sector Undertakings: This chapter presents the summary of financial performance of State Public Sector Undertakings (SPSUs) discusses the financial performance of Government Companies, Statutory Corporations and Government Controlled other Companies as revealed from their latest accounts and information furnished by them and presents the results of oversight role of the Comptroller and Auditor General of India (CAG).

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