Audit Reports

Financial Performance
Jammu and Kashmir State (Upto 30-Oct-2019)

Report of 2015 - Financial and Performance Audit on State Finances of Government of Jammu Kashmir

Date on which Report Tabled:
Fri 27 Mar, 2015
Date of sending the report to Government
Government Type
Sector -


This Report on the finances of the Government of Jammu and Kashmir is brought out to assess objectively the financial performance of the State during the year 2013-14 vis-a-vis the Budget Estimates and the targets set under the Fiscal Responsibility and Budget Management Act, 2006. The report analyses the dominant trends and structural profile of Government's receipts and disbursement.

Based on the audited accounts of the State Government for the year ending 31 March 2014 and additional data such as the Economic Survey brought out by the State government and Census, this report provides an analytical review in three Chapters.
Chapter-1 is based on the Finance Accounts and makes an assessment of Government's fiscal position as on 31 March 2014. It provides an insight into trends and profile of key fiscal aggregates, committed expenditure, borrowing pattern, besides a brief account of central funds transferred directly to State implementing agencies through off budget route.
Chapter-2 is based on Appropriation Accounts and gives grant-wise description of appropriations and the manner in which the allocated resources were managed by the service delivery departments. Comments arising out of inspection of treasuries have also been made in the chapter.
Chapter-3 is an inventory of Government's compliance with various reporting requirements and financial mles and non-submission of accounts.

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