Chhattisgarh Report No 3 of 2016 on State Finances

Date on which Report Tabled:
Thu 30 Mar, 2017
Date of sending the report to Government
Government Type
Sector Finance


Based on the audited accounts of the Government of Chhattisgarh for the year ended 31 March 2016, this Report provides an analytical review of the Annual Accounts of the State Government. The Report is structured in three Chapters.
Chapter-I is based on the audit of Finance Accounts and makes an assessment of the Government’s fiscal position as on 31 March 2016. It provides an insight into trends in overall financial position of the State, actuals vis-à-vis budget estimates of committed expenditure and borrowing patterns, besides giving a brief of the funds transferred by the Government of India (GOI) directly to the State implementing agencies through the off-budget route.
Chapter-II is based on audit of Appropriation Accounts and gives a grantwise description of appropriations and the manner in which the allocated resources are managed by the service delivery departments. It also contains detailed review of two grants namely Grant No. 27 “School Education Department” and Grant No. 69 “Urban Administration and Development Department”. It seeks to ascertain whether the expenditure actually incurred under the various grants is within the authorisation given under the Appropriation Act.
Chapter 3 on ‘Financial Reporting’ provides an overview and status of the State Government's compliance with various financial rules,
procedures and directives during the current year.
The Report containing the findings of performance audit and audit of transactions in various departments and observations arising out
of audit of Statutory Corporations, Boards and Government Companies and the Report containing observations on Revenue
Receipts are presented separately.

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