Audit Reports
Uttar Pradesh
State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2022 (Report No. 03 of the Year 2023)
Overview
The State Finances Audit Report of the Government of Uttar Pradesh intends to assess the financial performance of the State during the year 2021-22 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 Act, 2004 as amended from time to time, the Fourteenth and Fifteenth Finance Commission Reports and the Budget Estimates of the year 2021-22 have been attempted. The Report is structured in five Chapters:
Chapter I describes the basis and approach to the Report and the underlying data and 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 and 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 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 discusses the investment in State Public Sector Undertakings (PSUs), budgetary support to PSUs, submission of accounts by PSUs, non-functional PSUs and erosion of net worth of PSUs.
The Reports containing the findings of performance audits and audit of transactions in various departments and observations arising out of audit of Statutory Corporations, Boards and Government Companies and the Report containing observations on Revenue Receipts are presented separately.
The Report has been prepared for submission to the Governor of Uttar Pradesh under Article 151 of the Constitution.
Download Audit Report
- Title Page
- Table of Contents
- Preface
- Executive Summary
- Chapter I : OVERVIEW
- Chapter II : FINANCES OF THE STATE
- Chapter III : BUDGETARY MANAGEMENT
- Chapter IV : QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES
- Chapter-V : STATE PUBLIC SECTOR UNDERTAKINGS
- Appendices
- Explanation of Terms and Acronyms
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