Audit Reports

Punjab

Overview

In accordance with Article 151(2) of the Constitution of India, the Report of the Comptroller and Auditor General of India on Compliance Audit-II for the year ended 31 March 2022, was forwarded to the State Government on 24 May 2024 for laying in the State Legislature. The Report was laid in the State Legislature on 4 September 2024.

This Report, arranged into four chapters, contains one Subject Specific Compliance Audit (SSCA) titled ‘Department’s Oversight on GST Payments and Return Filing’, one Information Systems Audit of Integrated Financial Management System and 15 observations involving money value of ₹ 881.36 crore.

Chapter-I is an introductory chapter, which contains financial profile of the State, planning and conduct of audit and follow-up action on Audit Reports;

Chapter-II contains Subject Specific Compliance Audit on ‘Department’s Oversight on GST Payments and Return Filing’;

Chapter-III contains Information Systems Audit of Integrated Financial Management System; and

Chapter-IV contains 15 individual observations related to Compliance Audit of Tax Revenue Departments.

Download Audit Report

• (Report No. 3 of 2024) Compliance Audit Report-II for the year ended 31 March 2022
  _{(15.40 MB) Download}

• Table of Contents
  _{(0.15 MB) Download}
• Preface
  _{(0.10 MB) Download}
• Overview
  _{(0.23 MB) Download}
• Chapter-I General
  _{(8.72 MB) Download}
• Chapter-II: Department’s Oversight on GST Payments and Return Filing
  _{(1.93 MB) Download}
• Chapter-III: Information Systems Audit of Integrated Financial Management System
  _{(1.85 MB) Download}
• Chapter-IV: Compliance Audit Observations (Tax-Revenue Departments)
  _{(2.46 MB) Download}
• Appendices
  _{(0.92 MB) Download}
• Glossary
  _{(0.18 MB) Download}
• Punjabi Version (Report No. 3 of 2024) Compliance Audit Report-II for the year ended 31 March 2022
  _{(54.81 MB) Download}