Certificate of the Comptroller and Auditor General of India


	       This compilation containing the Finance Accounts of the Government of Jharkhand
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 Bihar 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 Jharkhand and the statements received from the Reserve
Bank of India. Statements ( 8, 9, 10(ii), 17(b)(i), 17(c)(i) and 19), explanatory notes (6(A) and
6(B)) of Statement No. 5 and explanatory note (III) of Statement No. 14 and Appendices (V,
VIII(i), VIII(ii), IX and X) in this compilation have been prepared directly from the information
received from the Government of Jharkhand/ 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 Jharkhand 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 Principal
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 organizations 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.


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	       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
Jharkhand 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 Jharkhand
being presented separately for the year ended 31 March 2017.




Date : 1st March, 2018	                                    (RAJIV MEHRISHI)
New Delhi	                                        Comptroller and Auditor General of India




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