Report of the Comptroller and Auditor general of India on State Finances for the year 2024-25 (Report No. 1 of 2026)
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What did the audit examine?
The audit examined the financial management and fiscal performance of the Government of Sikkim for the year ended 31 March 2023 (FY 2024-25).
Who / what it concerns
Government of Sikkim
What the auditor found
- Unspent funds surrendered on last day of March 2025 exceeding ₹1 crore
- Expenditure incurred without budget provision or re-appropriation
- Misclassification of revenue expenditure as capital expenditure
- Large savings in grants after surrender (exceeding ₹1 crore)
- Non-adherence to Quarterly Expenditure Limit
| Source body | Comptroller & Auditor General of India (CAG) — audit reports |
| Reference number | Report No. 1 of 2026 |
| Status | closed (section: audit_report) |
| Year | 2026 |
| Closing date | — |
| Documents | 1 |
Highlights & Points worth asking
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Documents
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Audit_report
2026
125624-Report-of-the-Comptroller-and-Auditor-general-of-India-on-State-Financ.pdf
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