Audit Reports
Chhattisgarh
Report No. 4 of 2026-Report of the Comptroller and Auditor General of India on State Finances for the year 2024-25
Overview
Overview
The State Finances Audit Report of the Government of Chhattisgarh intends to assess the financial performance of the State, during the financial year 2024-25 and to provide the State Legislature with inputs, based on audit analysis of financial data. The Report contains three Chapters.
Chapter I-Overview of the Finances of the State: This Chapter describes the basis and approach to the Report and provides a broad perspective of the finances of the State. It includes a macro-fiscal analysis of key indices and State&39;s fiscal position including deficits/ surplus, debt profile and key Public Account transactions.
Chapter II-Budgetary Management: This chapter is based on the Appropriation Accounts of the State and reviews the appropriations and allocative priorities of the State Government and reports on deviations from Constitutional provisions relating to budgetary management.
Chapter III-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 by various departments of the State Government.