The Report of the Comptroller and Auditor General of India on State Finances of Government of Manipur for the year ended 31 March 2016 has been prepared for submission to the Governor under Article 151 (2) of the Constitution of India. Based on the audited accounts of the Government of Manipur for the year ending March 2016, this Report provides an analytical review of the Annual Accounts of the State Government. The Report is structured in three Chapters.
Chapter I deals with Finances of the State Government. It is based on the audit of Finance Accounts and makes an assessment of the Government of Manipur’s fiscal position as on 31 March 2016. It provides an insight into trends of committed expenditure and borrowing pattern, besides a brief account of Central funds transferred directly to the State Implementing Agencies.
Chapter II is in respect of Financial Management and Budgetary Control of the State. It is based on audit of Appropriation Accounts and gives the grant-by- grant description of appropriations and the manner in which the allocated resources were managed by the service delivery departments.
Finally, Chapter III deals with the Financial Reporting of the State. The chapter is an inventory of the State Government’s compliance with various reporting requirements and financial rules.