Audit Reports
Uttar Pradesh
State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2023 (Report No. 04 of the Year 2024)
Overview
This Report of the CAG of India is on the State Finances for the year 2022-23. It provides an overview of the finances, budgetary management and quality of accounts, financial reporting practices and other matters relevant to State Finances.
The Report is structured in five Chapters:
Chapter I of this Report 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 of this Report 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 2018-19 to 2022-23, debt profile of the State and key Public Account transactions, based on the Finance Accounts of the State.
Chapter III of this Report 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 of this Report 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 of this Report discusses the investment in SPSEs, submission of accounts by SPSEs and erosion of net worth of SPSEs.
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.
This Report has been prepared for submission to the Governor of Uttar Pradesh under Article 151 of the Constitution.
Download Audit Report
- UP Report No.4 English Cover
- Table of Contents-SFAR 2022-23
- Preface SFAR 2022-23
- 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 ENTERPRISES
- Appendix SFAR
- EXPLANATION OF TERMS & ACRONYMS
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