Audit Reports

Himachal Pradesh

State Finances Audit Report of the Comptroller And Auditor General of India for the year ended 31 March 2022 Government of Himachal Pradesh Report No. 2 of the year 2023

Date on which Report Tabled:
Wed 05 Apr, 2023
Date of sending the report to Government
Mon 27 Mar, 2023
Government Type
Sector -


This Report on the finances of the Government of Himachal Pradesh presents an
assessment of the financial performance of the State during the year 2021-22 vis-à-vis
the Budget Estimates and targets prescribed under the Fiscal Responsibility and Budget
Management (FRBM) Act, 2005 amended in 2011; and analysis of the dominant trends
and structural profile of State Government’s receipts and disbursements.
Based on the audited accounts of the Government of Himachal Pradesh for the year
ended 31 March 2022 and additional data collated from several sources such as the
Economic Survey (brought out by the State government) and Census, this Report
provides an analytical review of the Annual Accounts of the State Government in five
Chapter-I describe the basis and approach to the Report and the underlying data,
providing an overview of the structure of Government accounts, budgetary processes,
macro-fiscal analysis of key indices and State’s fiscal position including
Chapter-II is based on the audit of Finance Accounts and 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 last five years, debt profile of the
State and key Public Account transactions.
Chapter-III is based on the audit of Appropriation Accounts and gives a grant-wise
description of appropriations. It contains observations on financial accountability and
budget management, deficiencies in working of treasuries and results of review of
selected grants.
Chapter-IV presents a description of the State Government’s compliance with various
reporting requirements and financial rules, and quality of accounts rendered by different
authorities of the State Government.
Chapter-V contains audit observations on financial statements/performance of
Government Companies (GCs), Government Controlled Other Companies (GCOCs)
and Statutory Corporations (SCs) as per their accounts.

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