Audit Reports

Overview

This Report on the finances of the Government of Uttar Pradesh (GoUP) intends to assess the financial performance of the State during 2018-19 and to provide the State Legislature with inputs based on audit analysis of financial data. In order to put this analysis in a proper perspective, a broad comparison of targets envisaged by the Uttar Pradesh Fiscal Responsibility and Budget Management (UPFRBM) (Amendment) Act, 2016, the Fourteenth Finance Commission (FFC) Report and the Budget Estimates of 2018-19 have been attempted.

The Report is structured in three Chapters. Chapter-I is based on the audit of the Finance Accounts and makes an assessment of the fiscal position of GoUP as on 31 March 2019. It provides an insight into trends in expenditure on interest payments, salaries and wages, pensions and debt management.

Chapter-II is based on the audit of Appropriation Accounts and gives

grant-wise description of appropriations and the manner in which the allocated resources were managed by the service delivery departments. Chapter-III is an inventory of the GoUP’s compliance to various reporting requirements and financial rules.

This Report has been prepared for submission to the Governor of Uttar Pradesh under Article 151 of the Constitution.

Download Audit Report

• Report No.2 of 2020 - State Finances, Government of Uttar Pradesh

• Index
• Preface
• Executive Summary
• Chapter 1 Finances of the State Government
• Chapter 2 Financial Management and Budgetary Control
• Chapter 3 Financial Reporting And Comments On Accounts
• Appendices