Audit Reports

Chhattisgarh

Overview

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

Chapter I of this Report contains the basis and approach to State Finances Audit Report, structure of the Report, structure of Government Accounts, budgetary processes, trends in key fiscal parameters like revenue surplus/ deficit, fiscal surplus/ deficit, etc. and fiscal correction path.

Chapters II and III of the Report contain audit findings on matters arising from an examination of the Finance Accounts and Appropriation Accounts respectively, of the State Government for the year ended 31 March 2020. Information has been obtained from Government of Chhattisgarh, wherever necessary.

Chapter IV on ‘Quality of Accounts & Financial Reporting Practices’ provides an overview and status of the State Government’s compliance with various financial rules, procedures and directives during the current year.

The Reports containing the findings of Performance Audit and Compliance Audit in various Government departments, observations arising out of audit of Statutory Corporations, Boards and Government Companies and observations on Revenue Receipts are presented separately.

The audit has been conducted in conformity with Auditing Standards issued by the Comptroller and Auditor General of India.

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• Index
• Preface
• Executive Summary
• Chapter -1: Overview
• Chapter - 2: Finances of the State
• Chapter - 3: Budgetary Management
• Chapter - 4: Quality of Accounts and Financial Reporting Practices
• Appendices