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This Report is prepared for submission to the Governor of the State of Gujarat under Article 151 of the Constitution of India.
The audit of expenditure by the Departments of the State Government is conducted under Section 13 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971.
This Report presents the results of audit of expenditure of the Government of Gujarat under the General and Social Services. The cases mentioned in this Report are those, which came to notice in the course of test audit during the year 2012-13 as well as those, which came to notice in the earlier years, but could not be dealt with in the previous Reports; matters relating to the period subsequent to 2012-13 have also been included, wherever necessary.
The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.