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REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON

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REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA ON
REPORT OF THE
COMPTROLLER AND AUDITOR
GENERAL OF INDIA
ON
STATE FINANCES
FOR THE YEAR ENDED 31 MARCH 2011
Report No.1
GOVERNMENT OF KERALA
http://www.saiindia.gov.in
Table of Contents
Reference to
Paragraph
Page
Preface
Executive Summary
-
v
vii
1.1
1.2
1.3
1.4
1.5
1
3
5
11
18
1.6
22
1.7
1.8
1.9
1.10
1.11
26
29
30
34
35
Chapter I
Finances of the State Government
Introduction
Resources of the State
Revenue Receipts
Application of Resources
Quality of Expenditure
Financial Analysis of
Investments
Assets and Liabilities
Debt Sustainability
Fiscal Imbalances
Conclusion
Recommendations
Government
Expenditure
and
Chapter II
Financial Management and Budgetary Control
Introduction
2.1
Summary of Appropriation Accounts
2.2
Financial Accountability and Budget Management
2.3
Non-reconciliation of departmental figures
2.4
Advances from Contingency Fund
2.5
Review of Selected Grants
2.6
Errors in budgeting
2.7
2.8
Failure in appropriation control
Outcome of inspection of treasuries
2.9
Conclusion
2.10
Recommendations
2.11
Chapter III
Financial Reporting
Delay in furnishing utilisation certificates
3.1
Non-submission/delay in submission of Accounts
3.2
Delay in submission of accounts/Audit Reports
Autonomous Bodies
Departmentally managed Commercial Undertakings
Misappropriations, losses, defalcations, etc.
Operation of omnibus Minor Head - 800
of
37
37
38
46
47
47
50
51
51
52
52
53
53
3.3
54
3.4
3.5
3.6
54
54
55
Transfer of funds to Personal Deposit Accounts
3.7
56
Conclusion
3.8
56
Recommendations
3.9
57
i
Audit Report (State Finances) for the year ended 31 March 2011
APPENDICES
Description
No.
1.1
1.2
Part A
Part B
1.3
Part A
Part B
1.4
Part A
Part B
1.5
1.6
1.7
2.1
2.2
2.3
2.4
2.5
2.6
2.7
2.8
2.9
2.10
2.11
2.12
2.13
2.14
2.15
3.1
State Profile
Page
59
Structure and form of Government Accounts
60
Layout of Finance Accounts
60
Methodology adopted for assessment of fiscal position
61
The Kerala Fiscal Responsibility Act
62
Abstract of receipts and disbursements for the year 2010-11
64
Summarised financial position of the Government of Kerala as
on 31 March 2011
Time series data on the State Government finances
Gross collection in respect of major taxes and duties vis-à-vis
budget estimates and the expenditure incurred on their
collection
Summarised financial statement of Departmentally managed
Commercial/Quasi-commercial Undertakings
Savings in excess of ` 10 crore in each case and more than 20
per cent of the total provision
Excess over provision of previous years requiring
regularisation
Cases where supplementary provision (` 50 lakh or more in
each case) proved unnecessary
Cases of excessive supplementary grants/appropriations
(Savings of ` one crore and above)
Excess/Unnecessary/Insufficient re-appropriation of funds
Results of review of substantial surrenders made during the
year
Surrender (` 50 lakh or more in each case) in excess of actual
savings
Statement of grants/appropriations in which savings occurred
but no part of which had been surrendered
Details of saving of ` one crore and above not surrendered
Cases of surrender of funds in excess of ` 10 crore on 30 and
31 March 2011
Rush of Expenditure towards the end of the year
Drawal of funds during 2010-11 to avoid lapse of budget grant
Pendency in submission of Detailed Contingent bills against
Abstract Contingent (AC) bills drawn during 2009-10 and
2010-11
List of controlling officers where amounts exceeding ` 10
crore in each case remained unreconciled during 2010-11
Non-mustering of pensioners
Utilisation Certificates outstanding as on 30 June 2011
ii
67
69
72
73
74
75
76
77
78
80
83
84
85
86
88
90
93
94
96
98
Table of Contents
3.2
3.3
3.4
3.5
3.6
Statement showing names of bodies and authorities, the
accounts of which had not been received as of March 2011
Statement showing performance of Autonomous Bodies
Statement of finalisation of pro forma accounts and
Government investment in departmentally managed
commercial and quasi-commercial undertakings
Department-wise/duration-wise break-up of cases of
misappropriation, defalcation, etc.
Department/category-wise details in respect of cases of loss to
Government due to theft, misappropriation and loss of Government
material
iii
99
100
102
103
104
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