Chhattisgarh's GDP contribution declines, CAG finds

Who it concerns: Government of Chhattisgarh

What the auditor found

• The report assesses the fiscal position, revenue/expenditure trends, debt profile, and compliance with fiscal responsibility laws for FY 2024-25.
• The audit covers the Consolidated Fund, Contingency Fund, and Public Accounts of the State.
• The report includes analysis of budget marksmanship, excess expenditure, unspent amounts, and misclassification of revenue vs. capital expenditure.
• The audit reviews off-budget borrowings, undischarged liabilities, and delays in submitting utilization certificates.
• The report notes that Chhattisgarh's contribution to India's GDP declined over the last five years.
• The audit identifies issues such as short contributions to the National Pension System and non-transfer of various cess funds (Development, Environment, Mineral Exploration).
• The report includes appendices detailing cases of unnecessary or excessive supplementary provisions and grants with large savings exceeding ₹100 crore.

Also in the document

• CAG observed that Chhattisgarh's contribution to India's GDP has declined over the last five years.
• CAG identified persistent excess expenditure in certain grants and cases where supplementary provisions proved unnecessary or excessive.
• CAG noted shortfalls in transfers to specific funds, including the National Pension System, Central Road and Infrastructure Fund, and Chhattisgarh Mineral Development Fund.
• CAG reported on the pendency of refund cases and delays in the submission of Utilization Certificates (UCs).