Audit Reports


Report No.1 of the year 2023 - State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31st March 2022, Government of Bihar.

Date on which Report Tabled:
Thu 13 Jul, 2023
Date of sending the report to Government
Thu 30 Mar, 2023
Government Type
Sector Finance


This Report intends to assess the financial performance of the State during 2021-22 and to provide the State Legislature with inputs based on audit analysis of financial data. The Report is structured in five Chapters.


Chapter I- Overview


This chapter analyses changes in major fiscal aggregates based on the audit of the Finance Accounts and an assessment of the Bihar Government’s fiscal position as on 31 March 2022.


Chapter II- Finances of the State


This chapter provides an insight into deficit management of Government, trends in revenue and capital expenditure, contingent issues, committed and obligatory expenditure, subsidies, debt, investment, and borrowing patterns. It provides an audit perspective of the finances of the Government of Bihar for the year 2021-22.


Chapter III- Budgetary Management


This chapter examines the budgetary control, expenditure controls and it’s accounting thereon. It is based on the 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 IV- Quality of Accounts & Financial Reporting Practices


This chapter provides an overview of the quality of Accounts and compliance of the State Government in its financial reporting practices with prescribed financial rules, procedures and directives during the current year.


Chapter V- State Public Sector Enterprises (SPSEs)


This chapter provides an overview on ‘Summary of Financial Performance of State Public Sector Enterprises’ and ‘Oversight Role of CAG on Accounts of State Public Sector Enterprises’.


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