MENU
About Us
About Us
Our Mandate
Disclosure
Our Offices
State Level Offices
Central Audit Offices
Training Institutes
Audit Reports
Accounts
Resources
Contact Us
Working with Us
Contact Us
Media Centre
Others
CoRE
Employee Corner
Grievances
International Relations

Audit Reports

Audit Reports

Go Back
Financial
Pondicherry

Report No.1 of 2021 - Government of Union Territory of Puducherry

Date on which Report Tabled:
Thu 02 Sep, 2021
Date of sending the report to Government
Thu 29 Jul, 2021
Government Type
State
Sector Finance

Overview

The objective of this Report is to analyse the Union Territory Government’s financial position, budgetary position, long term fiscal sustainability, reliability of fiscal indicators, quality of accounts and financial reporting and financial performance of Government companies.

Chapter - 1       Overview

This Chapter describes the basis and approach to the Report and the underlying data, provides an overview of structure of Government accounts, budgetary processes, macro-fiscal analysis of key indices and UT’s fiscal position including the deficit/ surplus.

Chapter - II       Finances of the UT

This chapter provides a broad perspective of the finances of the UT, analyses the critical changes in major fiscal aggregates relative to the previous year, overall trends during the period from 2015-16 to 2019-20, debt profile of the UT and key Public Account transactions based on the Finance Accounts of the UT.

Chapter - III     Budgetary Management

This chapter  is based on the Appropriation Accounts of the UT and reviews the appropriations and allocative priorities of the UT Government and reports on deviations from provisions relating to budgetary management prescribed in the Government of UT Act, 1963 and GFR 2017.

Chapter - IV     Quality of Accounts and Financial Reporting Practices

This chapter comments on the quality of accounts rendered by various authorities of the UT Government and issues of  non-compliance with prescribed financial rules and regulations by various departmental officials of the UT Government.

Chapter - V      Union Territory Public Sector Undertakings

This chapter presents the summary of financial performance of Government Companies.  It also deals with CAG’s mandate to conduct a supplementary audit of the audit on the accounts of Public Sector Undertakings (PSUs) conducted by statutory auditors who were appointed by CAG.

 

 

Download Audit Report