Audit Reports

Chhattisgarh

Overview

This Report has been prepared for submission to the Governor of Chhattisgarh under Article 151 of the Constitution of India for being laid before the State Legislature.

Chapter I of this Report contains the basis and approach of the Report, structure of Government Accounts, budgetary processes, compliances with Chhattisgarh State Fiscal Responsibility and Budget Management (CGFRBM) Act targets, trends in key fiscal parameters like revenue surplus/ deficit, fiscal surplus/ deficit, etc. and fiscal correction path.

Chapters II and III of the Report contain audit findings on matters arising from an examination of the Finance Accounts and Appropriation Accounts respectively, of the
State Government for the year ended 31 March 2024. Information has been obtained from Government of Chhattisgarh, wherever necessary.

Chapter IV on ‘Quality of Accounts & Financial Reporting Practices’ provides an
overview and status of the State Government’s compliance with various financial rules, procedures and directives during the current year.

The Reports containing the findings of Performance Audit and Compliance Audit in
various Government departments, observations arising out of audit of Statutory
Corporations, Boards and Government Companies and observations on Revenue Receipts are presented separately.

The audit has been conducted in conformity with Auditing Standards issued by the Comptroller and Auditor General of India.

Download Audit Report

• Report No. 3 of 2025- Report of the Comptroller and Auditor General of India on State Finances for the year 2023-24
  _{(3.60 MB) Download}

• Cover Page
  _{(0.31 MB) Download}
• First Page
  _{(0.05 MB) Download}
• Table of Content
  _{(0.14 MB) Download}
• Preface
  _{(0.08 MB) Download}
• Executive Summary
  _{(0.11 MB) Download}
• Chapter 1: OVERVIEW
  _{(0.34 MB) Download}
• Chapter 2 : FINANCES OF THE STATE
  _{(1.34 MB) Download}
• Chapter 3 : BUDGETARY MANAGEMENT
  _{(0.43 MB) Download}
• Chapter 4 : QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES
  _{(0.33 MB) Download}
• Appendices
  _{(0.73 MB) Download}
• Last Page
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