Audit Reports

Punjab

Overview

In accordance with Article 151 of the Constitution of India, the Report of the Comptroller and Auditor General of India on State Finances Audit Report for the year ended 31 March 2018 - Government of Punjab, was forwarded to the State Government on 8^th August 2019 for lying in the State Legislature.  The Report was laid in the State Legislature on 27 Feb 2020.

This Report provides an analytical review of the Annual Accounts of the State Government in three Chapters. 

Chapter-I is based on the Finance Accounts and makes an assessment of Punjab Government’s fiscal position as on 31 March 2018.  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 the fiscal imbalances.

Chapter-II is based on Appropriation Accounts and it gives the grant-wise description of appropriations. It elaborates on financial accountability and budget management, deficiencies in working of treasuries and outcome of review of selected grants.

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• Index
• Preface
• Executive Summary
• Chapter 1 Finances of the State Government
• Chapter 2 Financial Management and Budgetary Control
• Chapter 3 Financial Reporting
• Appendices