This Report has been prepared for submission to the Governor of Chhattisgarh under Article 151 of the Constitution.
Chapter-I is based on the audit of the Finance Accounts and makes an assessment of Chhattisgarh Government’s (GoCG) fiscal position. It provides an insight into trends in expenditure on interest payments, salaries and wages, pensions, subsidies and repayment of debt and borrowing patterns. Chapter-II is based on audit of Appropriation Accounts and gives a grant-wise description of appropriations and the manner in which the allocated resources were managed by the service delivery departments. Chapter-III is an inventory of the GoCG’s compliance to various reporting requirements and financial rules.
The audit has been conducted in conformity with Auditing Standards issued by the Comptroller and Auditor General of India.