Audit Reports

Himachal Pradesh

Overview

This Report on the finances of the Government of Himachal Pradesh is brought out
to assess the financial performance of the State during the year 2016-17 vis-à-vis
the Budget Estimates, the targets set under the Fiscal Responsibility and Budget
Management (FRBM) Act, 2005 amended further by Act No. 25 of 2011 and
analyses the dominant trends and structural profile of Government’s receipts and
disbursements.
Based on the audited accounts of the Government of Himachal Pradesh for the
year ended 31 March 2017 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 audit of Finance Accounts and makes an assessment of
the Himachal Pradesh Government’s fiscal position as on 31 March 2017. It
provides an account of time series of receipts and disbursements, market
borrowings, quality of expenditure, financial analysis of government expenditure
and investment, debt sustainability and fiscal imbalances.
Chapter-II is based on the audit of Appropriation Accounts and gives a grant-wise
description of appropriations. It elaborates on financial accountability and budget
management, deficiencies in working of treasuries and outcome of review of
selected grant.

Chapter-III is an inventory of the Himachal Pradesh Government’s compliance
with various reporting requirements and financial rules.

Download Audit Report

• Preface
• Table of Contents
• Executive Summary
• Chapter 1
• Chapter 2
• Chapter 3
• Appendices