Audit Reports


Report No. 5 of 2021 - State Finances Audit Report, Government of Kerala

Date on which Report Tabled:
Thu 11 Nov, 2021
Date of sending the report to Government
Mon 18 Oct, 2021
Government Type
Sector Finance


Chapter I   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 II  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 period from 2015-16 to 2018-19, debt profile of the State and key Public Account transactions, based on the Finance Accounts of the State.

Chapter III 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 IV 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.

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