Audit Reports
Punjab
Report of 2013-14 Government of Punjab - Report of the Comptroller and Auditor General of India on State Finances
Overview
This Report on the finances of the Government of Punjab is brought out to assess 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, 2003 as amended and analyses the dominant trends and structural profile of Government's receipts and disbursements.
Based on the audited accounts of the Government of Punjab for the year ended 31 March 2014 and additional data collated from several sources such as the Economic Survey brought out by the State Government and Census, this report provides an analytical review of the Annual Accounts of the State Government in three Chapters.
Chapter-I is based on the Finance Accounts and makes an assessment of Punjab 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, etc. Chapter-II is based on Appropriation Accounts and it gives the grant-wise description of appropriations and the manner in which the allocated resources were managed by the service delivery departments. Chapter-Ill details Government's compliance with various reporting requirements and financial rules and submission of accounts.