State Finance Audit Report for the year 2024-25 (Report No. 2 of 2026)

This audit examines the financial performance, budgetary management, and financial reporting practices of the Government of Gujarat for the financial year 2024-25.

Government of Gujarat

• The report covers the Consolidated Fund, Contingency Fund, and Public Accounts of the State.
• It reviews deviations from Constitutional provisions regarding budgetary management and appropriations.
• It assesses compliance with the State’s Fiscal Responsibility and Budget Management (FRBM) Act.
• It examines the quality of accounts rendered by various authorities and non-compliance with financial rules by departments.
• The report includes a macro-fiscal analysis of deficits, surplus, debt profile, and key Public Account transactions.

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