Audit Reports


Report No. 2 of 2023 - Report of the C&AG of India on State Finances Audit Report for the year ended 31 March 2022

Date on which Report Tabled:
Fri 04 Aug, 2023
Date of sending the report to Government
Thu 13 Apr, 2023
Government Type
Sector Finance


This Report is based on the audited accounts of the Government of Jharkhand
for the year ending 31 March 2022, and provides an analytical review of the
finances of the State Government. The Report is structured in five Chapters.

Chapter 1- Overview: This chapter describes the basis and approach to the
Report and the underlying data, provides an overview of the structure of
government accounts, budgetary processes, macro-fiscal analysis of key
indices and State’s fiscal position including the deficits/ surplus.

Chapter 2- 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 last five
years, debt profile of the State and key Public Account transactions, based
on the Finance Accounts of the State.

Chapter 3- Budgetary Management: This chapter is based on the
Appropriation Accounts of the State and reviews of the appropriations and
allocative priorities of the State Government and reports on deviations from
Constitutional provisions relating to budgetary management.

Chapter 4- 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.

Chapter 5- General Purpose Financial Reporting: This chapter presents
the summary of the financial performance of Government Companies and
Government controlled other Companies. In the chapter, the term State
Public Sector Enterprises (SPSEs) encompasses those Government
companies in which the direct holding of the State Government is 51 per cent
or more and subsidiary of such Government companies.

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