Compliance Financial Performance
Himachal Pradesh

Report No. 1 of 2012 - Compliance, Financial and Performance Audit on State Finances of Government of Himachal Pradesh

Date on which Report Tabled:
Tue 09 Apr, 2013
Date of sending the report to Government
Government Type
Sector -


This Report on the Finances of the Government of Himachal Pradesh is being brought out to assess objectively the financial performance of the State during the year 2011-12. The aim of this Report, which is based upon the actual data, is to provide the State Government timely input on the performance of the departments on financial management/ implementation of schemes/programmes of the Government. 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 Fiscal Responsibility and Budget Management (FRBM) Act, 2005 amended further by Act No. 25 of 2011 as well as in the Budget Estimates of 2011-12.

The Comptroller and Auditor General of India (C&AG) has been commenting upon the Government's finances for over six years since FRBM legislation and has already published six Reports. Since these comments formed part of the Civil Audit Report, it was felt that the audit findings on State finances remained camouflaged in the large body of audit findings on compliance and performance audits. The obvious fallout of this well-intentioned but all-inclusive reporting was that the financial management  portion of these findings did not receive proper attention. In recognition of the need to bring State finances to center-stage once again, a stand-alone report on State Government finances is considered an appropriate audit response to this challenge. Accordingly, from the report year 2009 onwards, Comptroller and Auditor General has decided to bring out a separate volume titled "Report on State Finances". This is the fourth edition of this endeavour.

Based on the audited accounts of the Government of Himachal Pradesh 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.Finance Accounts and makes an assessment of Himachal Pradesh Government's fiscal position as on 31 March 2012. It provides an insight into trends in committed expenditure, borrowing pattern besides a brief account of Central funds transferred directly to the State implementing agencies through off-budget route.

Appropriation Accounts and it gives the grant-by-grant description of appropriations and the manner in which the allocated resources were managed by the service delivery departments.Himachal Pradesh Government's compliance with various reporting requirements and financial rules. The cases of misappropriation/loss that indicate inadequacy of controls in the Government departments are also detailed in this Chapter.

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