Audit Reports
Chhattisgarh
Report No.2 of 2020 - State Finances, Government of Chhattisgarh
Overview
This Report on the Finances of the Government of Chhattisgarh for the year ended on 31 March 2019 provides an analytical review of the financial performance of the State during the year 2018-19 to provide the State Legislature with inputs based on audit analysis of financial data. A broad comparison of targets envisaged under the Fourteenth Finance Commission (FFC) Report, Mid Term Fiscal Policy Statement under FRBM Act and the Budget Estimates of 2018-19 have been attempted.
The Report is structured in three Chapters as under. Chapter-I is based on the audit of the Finance Accounts and makes an assessment of fiscal position of the Government of Chhattisgarh. It provides an insight into trends in key fiscal aggregates, expenditure on interest payments, salaries and wages, pensions, borrowing pattern and debt management.
Chapter-II is based on audit of Appropriation Accounts and givesgrant-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 GoCG’s compliance to various reporting requirements and financial rules.