Audit Reports
Jharkhand
Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2012, Government of Jharkhand
Overview
Based on the audited accounts of the Government of Jharkhand for the year ending March 2012, this Report provides an analytical review of the Annual Accounts of the State Government. The financial performance of the State has been assessed based on the Fiscal Responsibility and Budget Management Act, 2007, Budget documents, Medium Term Fiscal Plan (MTFP), Economic Review, Thirteenth Finance Commission (TFC) Report and other financial data obtained from various Government Departments and organizations. The Report is structured in four Chapters.
Chapter 1 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 trends in overall financial position of the State, actuals vis-a-vis Budget Estimates of committed expenditure and borrowing patterns, besides giving a brief account of the funds transferred by the Government of India (GOI) directly to the State implementing agencies through the off-budget route.
Chapter 2 is based on audit of Appropriation Accounts and gives a grant-wise description of appropriations and die manner in which the allocated resources are managed by the service delivery departments.
Chapter 3 presents the results of the Compliance Audit of Abstract Contingent bills of three Departments viz. Human Resources Development, Rural Development and Home Department against whom a huge number of Abstract Contingent bills were outstanding.
Chapter 4 is an inventoiy of the Government of Jharkhand's compliance with various reporting requirements and Financial Rules.
The Report also compiles the data collated from several Government Departments/Organisations in support of the findings. Appendix 5.1 at the end of the Report gives a glossary of terms and acronyms used in the Report.