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(iii)
CERTIFICATE OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA
This compilation containing the Finance Accounts of the Government of Chhattisgarh for
the year ending 31 March 2017 presents the financial position along with accounts of the receipts
and disbursements of the Government for the year. These accounts are presented in two volumes,
Volume-I contains the consolidated position of the state of finances and Volume-II depicts the
accounts in detail. The Appropriation Accounts of the Government for the year for Grants and
Charged Appropriations are presented in a separate compilation.
The Finance Accounts have been prepared under my supervision in accordance with the
requirements of the Comptroller and Auditor General's (Duties, Powers and Conditions of
Service) Act, 1971 read with the provisions of the Madhya Pradesh Re-organisation Act, 2000
and have been compiled from the vouchers, challans and initial and subsidiary accounts rendered
by the treasuries, offices and departments responsible for the keeping of such accounts
functioning under the control of the Government of Chhattisgarh and the statements received
from the Reserve Bank of India. Statements (8, 9, 17(b)(i), 17(c)(i), 19 and 20), explanatory notes
under Statements (14,15 and 16) and Appendices (VIII, IX, XI and XII) in this compilation have
been prepared directly from the information received from the Government of Chhattisgarh/
Corporations/Companies/Societies who are responsible to ensure the correctness of such
information.
The treasuries, offices and/or departments functioning under the control of the Government
of Chhattisgarh are primarily responsible for preparation and correctness of the initial and
subsidiary accounts as well as ensuring the regularity of transactions in accordance with the
applicable laws, standards, rules and regulations relating to such accounts and transactions.
I am responsible for preparation and submission of Annual Accounts to the State Legislature. My
responsibility for the preparation of Accounts is discharged through the Office of the Accountant
General (A&E). The audit of these Accounts is independently conducted through the Office of the
Accountant General (Audit) in accordance with the requirements of Articles 149 and 151 of the
Constitution of India and the Comptroller and Auditor General's (Duties, Powers and Conditions
of Service) Act, 1971, for expressing an opinion on these Accounts based on the results of such
audit. These offices are independent organisations with distinct cadres, separate reporting lines
and management structure.
The audit was conducted in accordance with the Auditing Standards generally accepted in
India. These Standards require that we plan and perform the audit to obtain reasonable assurance
that the accounts are free from material misstatement. An audit includes examination, on a test
basis, of evidence relevant to the amounts and disclosures in the financial statements.



(v)
On the basis of the information and explanations that my officers required and have obtained,
and according to the best of my information as a result of test audit of the accounts and on
consideration of explanations given, I certify that, to the best of my knowledge and belief, the
Finance Accounts read with the explanatory 'Notes to Accounts' give a true and fair view of the
financial position and the receipts and disbursements of the Government of Chhattisgarh for the
year 2016-17.
Points of interest arising from study of these accounts as well as test audit conducted during
the year or earlier years are contained in my Reports on the Government of Chhattisgarh being
presented separately for the year ended 31 March 2017.
(RAJIV MEHRISHI)
Comptroller and Auditor General of India
Date : 21 March 2018
Place: New Delhi