Audit Reports
Pondicherry
Report No.1 of 2019 - Government of Union Territory of Puducherry
Overview
The objective of this Report is to analyse the Union Territory Government’s financial position, budgetary position, long term fiscal sustainability, reliability of fiscal indicators, quality of accounts and financial reporting.
Chapter - I Finances of the Union Territory Government
This chapter provides a broad perspective of the finances of the UT, analyses the critical changes in major fiscal aggregates relative to the previous year, overall trends during the period from 2015-16 to 2019-20, debt profile of the UT and key Public Account transactions based on the Finance Accounts of the UT.
Chapter - II Financial Management and Budgetary Control
This chapter is based on the Appropriation Accounts of the UT and reviews the appropriations and allocative priorities of the UT Government and reports on deviations from provisions relating to budgetary management prescribed in the Government of UT Act, 1963 and GFR 2017.
Chapter - III Financial Reporting
This chapter comments on the quality of accounts rendered by various authorities of the UT Government and issues of non-compliance with prescribed financial rules and regulations by various departmental officials of the UT Government.