Report No.1 of 2019 - State Finances, Government of Madhya Pradesh


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

This Report on the finances of the Government of Madhya Pradesh (GoMP) intends to assess the financial performance of the State during 2017-18 and to provide the State Legislature with inputs based on audit analysis of financial data. The Report attempts to analyse the financial performance against the targets envisaged by the Madhya Pradesh Fiscal Responsibility and Budget Management (Amendment) Act, 2016, the Fourteenth Finance Commission (XIV FC) Report and the Budget Estimates of 2017-18. The Report is structured in three Chapters.

Chapter-1 is based on the audit of the Finance Accounts and makes an assessment of the Madhya Pradesh Government’s (GoMP) fiscal position as on 31 March 2018. It provides an insight into trends in expenditure on interest payments, salaries and wages, pensions, subsidies and repayment of debt and borrowing patterns.

Chapter-2 is based on the audit of Appropriation Accounts and gives
grant-wise description of appropriations and the manner in which the allocated resources were managed by the service delivery departments.

Chapter-3 is an inventory of the GoMP’s compliance to various reporting requirements and financial rules.

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.

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