Compliance Performance

Report No.3 of 2013 - Report of the Comptroller and Auditor General of India on General, Social and Economic (non PSUs) sectors for the Year ended 31 March 2012

Date on which Report Tabled:
Wed 17 Jul, 2013
Date of sending the report to Government
Government Type
Sector -


The report on the Finances of the Government of Chhattisgarh is being brought out with a view to assess objectively the financial performance of the State during 2011-12. The aim of this Report is to provide the State Government and State Legislature with timely inputs based on audit analysis of financial data. In order to give a perspective to the analysis, an effort has been made to compare the achievements with the targets envisaged by the State Government in the Fiscal Responsibility Act (FRBM Act), BudgetDocuments, Economic Survey of the State, norms recommended by the Thirteenth Finance Commission and other financial data obtained fiom the various Government departments and organisations.

Based on the audited accounts of the Government of Chhattisgarh for the year ending March 2012, this Report provides an analytical review of the Annual Accounts of the State Government. The Report is structured in three Chapters.

Chapter-I-Finances of the State Government is based on the audit of Finance Accounts and makes an assessment of the Government's fiscal position as on 31 March 2012. It provides an insight into the trends of expenditure, borrowing patterns, besides giving a brief account of Central funds transferred directly to the State implementing agencies through the off-budget route. It also makes an assessment of the adequacy of the State's fiscal priorities to developmental, social sectors and capital expenditure.

Chapter-II-Financial Management and Budgetary Control is based on audit of Appropriation Accounts and it gives a grant-wise description of appropriations and the manner in which the allocated resources were managed by the service delivery departments. Besides, comments arising out of audit of budgetary process and budget assumptions and outcome of review of two grants (Grant No.21 and 44) pertaining to Housing and Environment Department and Higher Education Department have also been made in this chapter.

Chapter-III-Financial Reporting is an inventory of Governments compliance with various reporting requirements and financial rules.

The Report also has appendices of additional data collected from several sources in support of the findings.

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