The Accountants General conduct the audit of transactions of the Consolidated Fund of the State. The findings of the audit of CAG of India,  are submitted to the state legislature. The Reports are normally presented in the budget session and contain the findings on the audit of the transactions of the previous year.

Like the Union Government the audit here is also conducted in the two streams of Performance Audit and Regularity Audit. However, normally the findings of Performance Audit as well as regularity audit (compliance) are presented together.

For bigger states the reports can be separated in up to three separate volumes:

  • Civil

  • Commercial

  • Receipts

For smaller states findings are clubbed together in one single volume.


Comptroller and Auditor General of India, 9, Deen Dayal Upadhyay Marg, New Delhi 110 124, India