Finance Accounts (Volume- I)

2015-16

Government of Haryana

(i)

TABLE OF CONTENTS

Subject Page(s)

VOLUME-I

Certificate of the Comptroller and Auditor General of India (iii)-(v)

Guide to Finance Accounts (vii-xii)

1. Statement of Financial Position 1-2

2. Statement of Receipts and Disbursements 3-8

3. Statement of Receipts (Consolidated Fund) 9-11

4. Statement of Expenditure (Consolidated Fund) 12-18

5. Statement of Progressive Capital Expenditure 19-25

6. Statement of Borrowings and other Liabilities 26-30

7. Statement of Loans and Advances given by the Government 31-33

8. Statement of Investments of the Government 34

9. Statement of Guarantees given by the Government 35

10. Statement of Grants-in-aid given by the Government 36-37

11. Statement of Voted and Charged Expenditure 38

12. Statement on Sources and Application of Funds for Expenditure other than

on Revenue account

39-43

13. Summary of Balances under Consolidated Fund, Contingency Fund and

Public Account

44-47

Notes to Accounts 48-67

VOLUME-II

PART I

14. Detailed Statement of Revenue and Capital Receipts by Minor Heads 71-107

15. Detailed Statement of Revenue Expenditure by Minor Heads 108-169

16. Detailed Statement of Capital Expenditure by Minor Heads and Subheads 170-225

17. Detailed Statement of Borrowings and Other Liabilities 226-245

18. Detailed Statement of Loans and Advances given by the Government 246-273

19. Detailed Statement of Investments of the Government 274-289

20. Detailed Statement of Guarantees given by the Government 290-294

21. Detailed Statement on Contingency Fund and Other Public Account transactions 295-312

22. Detailed Statement on investment of Earmarked Balances 313-318

(ii)

TABLE OF CONTENTS

PART II APPENDICES

I. Comparative Expenditure on Salary 321-331

II. Comparative Expenditure on Subsidy 332-336

III. Grants-in-aid/Assistance given by the State Government

(Institution-wise and Scheme-wise)

337-358

IV. Details of Externally Aided Projects 359

V. Plan Scheme Expenditure

A. Centrally Sponsored Schemes and Central Plan Schemes

B. State Plan Schemes

360-368

VI. Direct transfer of Central Scheme Funds to Implementing Agencies in the State

(Funds routed outside State Budget) (Unaudited figures)

369-371

VII. Acceptance and Reconciliation of Balances 372-375

VIII. Financial Results of Irrigation Schemes 376-378

IX. Commitments of the Government-List of Incomplete Capital Works 379-387

X. Maintenance Expenditure with segregation of Salary and Non-Salary portion 388-393

XI. Major Policy Decisions of the Government during the year or new schemes

proposed in the Budget

394-395

XII. Committed Liabilities of the Government. 396

XIII. Re-organisation of the States-Items for which allocation of balances

between/among the States has not been finalized

397-398

(iii)

Certificate of the Comptroller and Auditor General of India

This compilation, containing the Finance Accounts of the Government of

Haryana for the year ending 31 March 2016, 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 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 Haryana and the statements received from the Reserve Bank of India.

Statements (8, 9, 19 & 20), explanatory notes to Statements (6, 14, 15 & 20) and

appendices (IV, VIII, IX, X & XIII) in this compilation have been prepared directly from

the information received from the Government of Haryana/Corporations/

Companies/Societies who are responsible to ensure the correctness of such information.

Appendix VI has been prepared from the details collected from the Public Financial

Management System portal of the Controller General of Accounts.

The treasuries, offices, and/or departments functioning under the control of

the Government of Haryana 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 Principal 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.

(v)

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.

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 Haryana for the year 2015-16.

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 Haryana being presented separately for the year ended 31 March 2016.

(SHASHI KANT SHARMA)

Date: 13 October 2016

Place: New Delhi

Comptroller and Auditor General of India

(vii)

Guide to Finance Accounts

A. Broad overview of the structure of Government accounts

1. The Finance Accounts of the State of Haryana present the accounts of receipts and outgoings of

the Government for the year, together with the financial results disclosed by the Revenue and

Capital accounts, the accounts of the Public Debt and the liabilities and assets of the State

Government as worked out from the balances recorded in the accounts.

2. The Accounts of the Government are kept in three parts:

Part I: Consolidated Fund: This Fund comprises all revenues received by the State Government,

all loans raised by the State Government (market loans, bonds, loans from the Central Government,

loans from Financial Institutions, Special Securities issued to National Small Savings Fund, etc.),

Ways and Means advances extended by the Reserve Bank of India and all moneys received by the

State Government in repayment of loans. No moneys can be appropriated from this Fund except in

accordance with law and for the purposes and in the manner provided by the Constitution of India.

Certain categories of expenditure (e.g., salaries of Constitutional authorities, loan repayments etc.),

constitute a charge on the Consolidated Fund of the State (Charged expenditure) and are not subject

to vote by the Legislature. All other expenditure (Voted expenditure) is voted by the Legislature.

The Consolidated Fund comprises two sections: Revenue and Capital (Public Debt, Loans and

Advances). These are further categorised under ‘Receipts’ and ‘Expenditure’. The Revenue

Receipts section is divided into three sectors, viz., ‘Tax Revenue’, ‘Non Tax Revenue’ and ‘Grants

in Aid and Contributions’. These three sectors are further divided into sub-sectors like ‘Taxes on

Income and Expenditure’, ‘Fiscal Services’, etc. The Capital Receipts section does not contain any

sectors or sub-sectors. The Revenue Expenditure section is divided into four sectors, viz., ‘General

Services’, ‘Social Services’, ‘Economic Services’ and ‘Grants in Aid and Contributions’. These

sectors in the Revenue Expenditure section are further divided into sub-sectors like, ‘Organs of

State’, ‘Education, Sports, Art and Culture’ etc. The Capital Expenditure section is sub-divided into

seven, sectors viz., ‘General Services’, ‘Social Services’, ‘Economic Services’, ‘Public Debt’,

‘Loans and Advances’, ‘Inter-State Settlement’ and ‘Transfer to Contingency Fund’.

Part II: Contingency Fund: This Fund is in the nature of an imprest which is established by the

State Legislature by law, and is placed at the disposal of the Governor to enable advances to be

made for meeting unforeseen expenditure pending authorisation of such expenditure by the State

Legislature. The fund is recouped by debiting the expenditure to the concerned functional major

head relating to the Consolidated Fund of the State. The Contingency Fund of the Government of

Haryana for 2015-16 is ` 200 crore.

Part III: Public Account: All other public moneys received by or on behalf of the Government,

where the Government acts as a banker or trustee, are credited to the Public Account. The Public

Account includes repayables like Small Savings and Provident Funds, Deposits (bearing interest

and not bearing interest), Advances, Reserve Funds (bearing interest and not bearing interest),

Remittances and Suspense heads (both of which are transitory heads, pending final booking). The

net cash balance available with the Government is also included under the Public Account. The

Public Account comprises six sectors, viz., ‘Small Savings, Provident Funds etc.’, ‘Reserve Funds’,

‘Deposit and Advances’, ‘Suspense and Miscellaneous’, ‘Remittances’, and ‘Cash Balance’. These

sectors are further sub-divided into sub-sectors. The Public Account is not subject to the vote of the

Legislature.

(viii)

3. Government accounts are presented under a six tier classification, viz., Major Heads (four digits),

Sub-Major Heads (two digits), Minor Heads (three digits), Sub-Heads (two characters), Detailed

Heads (two digits), and Object Heads (two digits). Major Heads represent functions of

Government, Sub- Major Heads represent sub-functions, Minor Heads represent programmes/

activities, Sub-Heads represent schemes, Detailed Heads represent sub-schemes, and Object Heads

represent purpose/ object of expenditure.

4. The main unit of classification in accounts is the Major Head which contains the following

coding pattern (according to the List of Major and Minor Heads corrected upto 31 March 2016)

0020 to 1606 Revenue Receipts

2011 to 3606 Revenue Expenditure

4000 Capital Receipts

4046 to 7810 Capital Expenditure (including Public Debt, Loans and Advances)

7999 Appropriation to the Contingency Fund

8000 Contingency Fund

8001 to 8999 Public Account

5. The Finance Accounts, generally (with some exceptions), depict transactions upto the Minor

Head. The figures in the Finance Accounts are depicted at net level, i.e., after accounting for

recoveries as reduction of expenditure. This treatment is different from the depiction in the

Demands for Grants presented to the Legislature and in the Appropriation Accounts, where,

expenditure is depicted at the gross level.

6. A pictorial representation of the structure of accounts is given below:

33.

Structure of Government Accounts

Government Accounts

Consolidated Fund

Revenue Capital, Public Debt,

Loans etc.

Contingency Fund Public Account

Receipts Expenditure

General Services, Social

Services, Economic Services,

Grants- in -Aid

Expenditure/

Payments Receipts

General Services, Social Services,

Economic Services, Public Debt,

Loans and Advances, Inter-State

Settlement, Transfer to Contingency

Fund

Small Savings, Provident Fund

etc., Reserve Funds, Deposits and

Advances, Suspense, Remittances

and Cash Balance

Tax, Non Tax and

Grants- in -Aid

(ix)

B. What the Finance Accounts contain

The Finance Accounts are presented in two volumes.

Volume I contains the Certificate of the Comptroller and Auditor General of India, the Guide to the

Finance Accounts, 13 statements which give summarised information on the financial position and

transactions of the State Government for the current financial year, Notes to Accounts and annexure

to the Notes to Accounts. Details of the 13 statements in Volume I are given below:

1. Statement of Financial Position: This statement depicts the cumulative figures of assets and

liabilities of the State Government, as they stand at the end of the year, and as compared to

the position at the end of the previous year.

2. Statement of Receipts and Disbursements: This statement depicts all receipts and

disbursements of the State Government during the year in all the three parts in which

Government accounts are kept, viz., the Consolidated Fund, Contingency Fund and Public

Account. In addition, it contains an annexure, showing alternative depiction of Cash

Balances (including investments) of the Government. The Annexure also depicts the Ways

and Means position of the Government in detail.

3. Statement of Receipts (Consolidated Fund): This statement comprises revenue and capital

receipts and borrowings and repayments of loans given by the State Government. This

statement corresponds to detailed statements 14, 17 and 18 in Volume II of the Finance

Accounts.

4. Statement of Expenditure (Consolidated Fund): In departure from the general depiction of

the Finance Accounts up to the Minor Head level, this statement gives details of expenditure

by nature of activity (objects of expenditure) also. This statement corresponds to detailed

statement 15, 16, 17 and 18 in Volume II.

5. Statement of Progressive Capital Expenditure. This statement corresponds to the detailed

statement 16 in Volume II.

6. Statement of Borrowings and Other Liabilities: Borrowings of the Government comprise

market loans raised by it (Internal Debt) and Loans and Advances received from the

Government of India. ‘Other Liabilities’ comprise ‘Small Savings, Provident Funds etc.’,

‘Reserve Funds’ and ‘Deposits’. The statement also contains a note on service of debt, and

corresponds to the detailed Statement 17 in Volume II.

7. Statement of Loans and Advances given by the Government: This statement depicts all

loans and advances given by the State Government to various categories of loanees like

Statutory Corporations, Government Companies, Autonomous and Other Bodies/ Authorities

and recipient individuals (including Government servants). This statement corresponds to the

detailed statement 18 in Volume II.

8. Statement of Investments of the Government: This statement depicts investments of the

State Government in the equity capital of Statutory Corporations, Government Companies,

other Joint Stock Companies, Cooperative institutions and Local Bodies. This statement

corresponds to the detailed statement 19 in Volume II.

9. Statement of Guarantees given by the Government: This statement summarises the

guarantees given by the State Government on repayment of principal and interest on loans

raised by Statutory Corporations, Government Companies, Local Bodies and Other

institutions. This statement corresponds to the detailed statement 20 in Volume II.

10. Statement of Grants in Aid given by the Government: This statement depicts all Grants in

Aid given by the State Government to various categories of grantees like Statutory

Corporations, Government Companies, Autonomous and Other Bodies/ Authorities and

individuals. Appendix III .provides details of the recipient institutions.

(x)

11. Statement of Voted and Charged Expenditure: This statement assists in the agreement of

the net figures appearing in the Finance Accounts with the gross figures appearing in the

Appropriation Accounts.

12. Statement on Sources and Application of Funds for Expenditure other than on Revenue

Account: This statement is based on the principle that revenue expenditure is expected to be

defrayed from revenue receipts, while capital expenditure of the year is met from revenue

surplus, net credit balances in the public account, cash balance at the beginning of the year,

and borrowings.

13. Summary of balances under Consolidated Fund, Contingency Fund and Public

Account: This statement assists in proving the accuracy of the accounts. The statement

corresponds to the detailed statement 14, 15, 16, 17, 18 and 21 in Volume II

Volume II of the Finance Accounts contains two parts-nine detailed statement in Part I and 13

Appendices in Part II.

Part I of Volume II

14. Detailed Statement of Revenue and Capital Receipts by Minor Heads: This statement

corresponds to the summary statement 3 in Volume I of the Finance Accounts.

15. Detailed Statement of Revenue Expenditure by Minor Heads: This statement, which

corresponds to the summary statement 4 in Volume I, depicts the revenue expenditure of the

State Government under Plan (State Plan, Central Assistance to State Plan, Centrally

Sponsored Schemes and Central Plan Schemes) and Non Plan. Charged and Voted

expenditure are exhibited distinctly.

16. Detailed Statement of Capital Expenditure by Minor Heads and Subheads: This

statement, which corresponds to the summary statement 5 in Volume I, depicts the capital

expenditure (during the year and cumulatively) of the State Government under Plan (State

Plan, Central Assistance to State Plan, Centrally Sponsored Schemes and Central Plan

Schemes) and Non Plan. Charged and Voted expenditure are exhibited distinctly. In addition

to representing details of capital expenditure at Minor Head level, in respect of significant

schemes, this statement depicts details at Subhead levels also.

17. Detailed Statement of Borrowings and Other Liabilities: This statement, which

corresponds to the summary statement 6 in Volume I, contains details of all loans raised by

the State Government (market loans, bonds, loans from the Central Government, loans from

Financial Institutions, Special Securities issued to National Small Savings Fund, etc.), and

Ways and Means advances extended by the Reserve Bank of India. This statement presents

the information on loans under three categories: (a) details of individual loans; (b) maturity

profile, i.e., amounts payable in respect of each category of loans in different years; and (c)

interest rate profile of outstanding loans and annexure depicting Market Loans.

18. Detailed Statement of Loans and Advances given by the Government: This statement

corresponds to the summary statement 7 in Volume I.

19. Detailed Statement of Investments of the Government: This statement depicts details of

investments entity wise and Major and Minor Head wise details of discrepancies, if any,

between Statements 16 and 19. This statement corresponds to Statement 8 in Volume I.

20. Detailed Statement of Guarantees given by the Government: This statement depicts

entity wise details of government guarantees. This statement corresponds to Statement 9 in

Volume I.

(xi)

21. Detailed Statement on Contingency Fund and Other Public Account transactions: This

statement depicts at Minor Head level the details of unrecouped amounts under Contingency

Fund, consolidated position of Public Accounts transactions during the year, and outstanding

balances at the end of the year.

22. Detailed Statement on Investment of Earmarked Balances: This statement depicts details

of investments from the Reserve Funds and Deposits (Public Account).

Part II of Volume II

Part II contains 13 appendices on various items including salaries, subsidies, grants-in-aid,

externally aided projects, scheme wise expenditure in respect of major Central schemes and State

Plan schemes, etc. These details are presented in the accounts at Sub head level or below (i.e. below

Minor Head levels) and so are not generally depicted in the Finance accounts. A detailed list of

appendices appears at the ‘Table of Contents’ in Volume I or II. The statements read with the

appendices give a complete picture of the state of finances of the State Government.

C. Ready Reckoner

The section below links the summary statements appearing in Volume I with the detailed

statements and appendices in Volume II (Appendices which do not have a direct link with the

Summary Statements are not shown below).

D. Periodical adjustments and Book adjustments:

Certain transactions that appear in the accounts do not involve actual movement of cash at

the time of booking. Some of these transactions take place at the level of the account rendering

units (e.g. treasuries, divisions etc.) themselves. For instance, transactions involving adjustment of

all deductions (GPF, recoveries of advances given etc.) from salaries are recorded by debiting

functional major heads (pertaining to the concerned department) by book adjustment to revenue

receipt/loans/public account. Similarly ‘nil’ bills where moneys transferred between the

Consolidated Fund and Public Account represent non-cash transactions occurring at the level of the

accounts rendering units.

Parameter Summary

Statements

(Volume I)

Detailed

Statements

(Volume II)

Appendices

Revenue Receipts (including

Grants received), Capital

Receipts

2, 3 14

Revenue Expenditure 2, 4 15 I (Salary), II (Subsidy)

Grants-in-Aid given by the

Government

2,10 -- III (Grants-in-Aid)

Capital expenditure 1, 2, 4,5,12 16 I (Salary)

Loans and Advances given by

the Government

1, 2, 7 18

Debt Position/Borrowings 1, 2, 6 17

Investments of the

Government in Companies,

Corporations etc

8 19

Cash 1, 2,12,13

Balances in Public Account

and investments thereof

1, 2,12,13 21, 22

Guarantees 9 20

Schemes IV (Externally Aided

Projects), V (Plan Scheme

expenditure)

(xii)

In addition of the above the Principal Accountant General/Accountant General (A&E)

carries out periodical adjustments and book adjustments of the following nature in the accounts of

the State Government, details of which appear in Annexure to Notes to Accounts (Volume I) and

footnotes to the relevant statements.

Examples of periodical adjustments and book adjustments are given below:

(1) Creation of funds/ adjustment of contribution to Funds in Public Account by debit to

Consolidated Fund e.g., State Disaster Response Fund, Central Road Fund, Reserve Funds, Sinking

Fund, etc.

(2) Crediting of deposit heads of accounts in Public Account by debit to Consolidated Fund.

(3) Annual adjustment of interest on General Provident Fund(GPF) and State Government

Group Insurance Scheme where interest is adjusted by debiting Major Head 2049-Interest and

crediting Major Head 8009-State Provident Fund and 8011- Insurance and Pension Fund.

(4) Adjustment of Debt waiver under the scheme of Government of India based on the

recommendations of the Central Finance Commissions. These adjustments (where Central loans are

written off by crediting Major Head 0075-Misc. General Services by contra entry in the Major

Head 6004-Loans and Advances from the Central Government) impact both Revenue Receipts and

Public Debt heads.

E. Rounding:

Difference of ` 0.01 lakh/crore, wherever occurring, is due to rounding.

1

Notes to

Accounts

Statement

21 62,17.73 65,07.52

(i) Cash in Treasuries and

Local Remittances

0.54 0.54

(ii) Departmental Balances 21 2.68 3.07

(iii) Permanent Imprest 21 0.11 0.11

(iv) Investments of Cash

Balance

21 41,73.12 25,71.52

(v) Deposits with Reserve

Bank of India

21 (-) 7,33.94 75.53

(vi) Investments from

Earmarked Funds

22 27,75.22 38,56.75

16 5,90,24.03 5,21,45.68

(i) Investments in shares of

Companies, Corporations

etc.

19 93,72.44 75,00.22

(ii) Other Capital Expenditure 16 4,96,51.59 4,46,45.46

.. ..

3(iii) 18 1,74,94.30 45,72.29

21 0.72 0.72

3(vi) 21 1,75.97 1,93.99

21 .. ..

12 4,09,05.13 2,92,25.98

12,38,17.88 9,26,46.18

*

[1]

[2]

Total

In this statement the line item ‘Suspense and Miscellaneous Balances’ does not include ‘Cash Balance Investment Account’ ,

which is included separately above, though the latter forms part of this sector elsewhere in these Accounts.

The cumulative excess of receipts over expenditure or expenditure over receipts is different from and not the fiscal/revenue

deficit for the current year.

The figures of assets and liabilities are cumulative figures. Please also see Para 1(ii) in the section 'Notes to Accounts'.

(` in crore)

Contingency Fund

(unrecouped)

Loans and Advances

1. STATEMENT OF FINANCIAL POSITION

Reference

(Sr. No.)

Capital Expenditure

As on

31 March 2015

Cumulative excess of

expenditure over receipts[2]

Suspense and Miscellaneous

Balances[1]

Advances with departmental

officers

As on

31 March 2016

Assets*

Cash

Remittance Balances6

2

Notes to

Accounts

Statement

(i) Internal Debt 17 9,96,60.13 6,87,97.47

(ii) Loans and Advances from

Central Government

17 20,48.92 21,27.83

Non-Plan Loans 45.29 47.16

Loans for State Plan

Schemes

19,97.30 20,74.34

Loans for Central Plan

Schemes

.. ..

Loans for Centrally

Sponsored Plan Schemes

6.33 6.33

Other loans .. ..

21 2,00.00 2,00.00

21

(i) Small Savings, Provident

Funds, etc.

1,22,06.32 1,11,57.68

(ii) Deposits 64,15.60 60,46.33

(iii) Reserve Funds 31,62.71 41,73.52

(iv) Suspense and

Miscellaneous Balances

.. ..

(v) Remittance Balances 1,24.20 1,43.35

.. ..

12,38,17.88 9,26,46.18Total

Liabilities on Public Account

Cumulative excess of receipts

over expenditure

Borrowings (Public Debt)

Contingency Fund (balance)

1. STATEMENT OF FINANCIAL POSITION-concld.

As on

31 March 2016

As on

31 March 2015

Reference

(Sr. No)

Liabilities

(` in crore)

3

2015-16 2014-15 2015-16 2014-15

4,75,56.55 4,07,98.66 Revenue

Expenditure (Ref. Statement 4-A, 4-B & 15)

5,92,35.70 4,91,17.87

3,09,29.09 2,76,34.57 Salaries[1]

(Ref. Statement 4-B & Appendix-I)

1,45,32.18 1,37,58.52

47,52.48 46,13.12 Subsidies[1]

(Ref. Appendix-II)

68,98.81 56,93.34

Grants-in-aid[2]

(Ref. Statement 4-B, 10 & Appendix-III)

1,07,65.97 61,06.00

10,87.49 9,33.59 General Services (Ref. Statement 4 & 15)

1,47,93.79 1,30,42.06

36,64.99 36,79.53 Interest Payment and

service of debt (Ref. Statement 4 -A, 4-B & 15)

85,46.55 69,28.27

47,52.48 46,13.12 Pension (Ref. Statement 4 -A, 4-B & 15)

54,13.28 46,02.00

54,96.22 35,48.09Others (Ref. Statement 4-B)

8,33.96 15,11.79

Total (Ref. Statement 4-A & 15)

1,47,93.79 1,30,42.06

Social Servies (Ref. Statement 4-A & 15)

87,40.66 73,65.04

Economic Services (Ref. Statement 4-A & 15)

32,11.14 30,08.32

63,78.76 50,02.88 Compensation and

Assignment to

Local Bodies and

Panchayati Raj

Institutions (Ref. Statement 4-A & 15)

2,93.15 1,44.59

1,16,79.15 83,19.21 Revenue Surplus .. ..

[1]

[2]

2. STATEMENT OF RECEIPTS AND DISBURSEMENTS

Receipts

Part-I Consolidated Fund

Section-A: Revenue

(` in crore)

Disbursements

Tax Revenue

(raised by the State) (Ref. Statement 3 & 14)

Non-tax Revenue (Ref. Statement 3 & 14)

Others (Ref. Statement 3)

Interest receipts (Ref. Statement 3 & 14)

Grants from

Central Government (Ref. Statement 3 & 14)

Total (Ref. Statement 3 & 4)

Share of Union

Taxes/Duties (Ref. Statement 3 & 14)

Grant-in-aid comprises the total of the Object Heads (code 09 and 43 ) across all the Major Heads and totals of Minor Heads

191,192,193,196,197 and 198. Grants-in-aid are given to statutory corporations, companies, autonomous bodies, local bodies etc by the

Government which is included as a line item above. These grants are distinct from compensation and assignments of taxes, duties to the Local

Bodies which is depicted as a separate line item ‘Compensation and Assignment to Local Bodies and Panchayati Raj Institutions'.

Revenue Receipts (Ref. Statement 3 & 14)

Revenue Deficit

Salary, Subsidy and Grants-in-aid figures have been summed up across all sectors to present a consolidated figure. The expenditure in this

statement under the sectors ‘Social’, ‘General’ and ‘Economic’ Services does not include expenditure on Salaries, Subsidies and Grants-in-

Aid (explained in footnote 2).

4

2015-16 2014-15 2015-16 2014-15

29.98 18.74 Capital Expenditure (Ref. Statement 4-A, 4-B & 16)

69,08.33 37,15.53

General Services (Ref. Statement 4-A & 16)

4,60.56 2,90.70

Social Services (Ref. Statement 4-A & 16)

15,39.99 18,97.56

Economic Services (Ref. Statement 4-A & 16)

49,07.78(a) 15,27.27(b)

3,28.28 2,72.82 Loans and

Advances disbursed (Ref. Statement 4-A, 7 & 18)

1,32,50.29 8,42.87

General Services (Ref. Statement 4-A, 7 & 18)

.. ..

Social Services (Ref. Statement 4-A, 7 & 18)

.. ..

Economic Services (Ref. Statement 4-A, 7 & 18)

1,29,75.09 5,46.58

Loans to Government

Servants (Ref. Statement 4-A, 7 & 18)

2,75.20 2,96.29

3,79,98.43 1,88,58.75 Repayment of

Public Debt (Ref. Statement 4-A, 6 & 17)

72,14.68 82,27.41

3,79,01.20 1,87,27.99 Internal Debt

(Market loans, NSSF

etc.) (Ref. Statement 4-A, 6 & 17)

70,38.54 80,73.67

97.23 1,30.76 Loans from

Government of India (Ref. Statement 4-A, 6 & 17)

1,76.14 1,53.74

.. .. Inter-State

Settlement Account

(Net)

.. ..

8,59,13.24 5,99,48.97 Total Expenditure

Consolidated Fund (Ref. Statement 4)

8,66,09.00 6,19,03.68

6,95.76 19,54.71 Surplus in

Consolidated Fund

.. ..

(b) Includes ` 3,97.30 crore on account of Salary.

2. STATEMENT OF RECEIPTS AND DISBURSEMENTS-contd.

Receipts

(a) Includes ` 4,93.06 crore on account of Salary.

Recoveries of Loans

and Advances (Ref. Statement 3, 7 & 18)

Public Debt Receipts (Ref. Statement 3, 6 & 17)

Internal Debt

(Market loans, NSSF

etc.) (Ref. Statement 3, 6 & 17)

Disbursements

Section-B: Capital

Deficit in

Consolidated Fund

Total Receipts

Consolidated Fund (Ref. Statement 3)

Inter-State

Settlement Account

(Net)

Loans from

Government of India (Ref. Statement 3, 6 & 17)

Capital Receipts (Ref. Statement 3 & 14)

(` in crore)

Part-I Consolidated Fund

5

2015-16 2014-15 2015-16 2014-15

63.22 .. Contingency Fund (Ref. Statement 21)

63.22 ..

29,67.99 27,47.69 Small Savings ,

Provident Funds

etc. (Ref. Statement 21)

19,19.35 17,06.64

23,88.68 14,75.14 Reserves and

Sinking Funds (Ref. Statement 21)

23,17.96 14,36.17

1,75,94.40 1,70,64.81 Deposits (Ref. Statement 21)

1,72,25.13 1,65,93.45

38.10 27.02 Advances (Ref. Statement 21)

38.10 26.95

10,30,84.73 5,05,02.13 Suspense and

Miscellaneous[4]

(Ref. Statement 21)

10,46,67.92 4,93,56.59

71,93.95 65,14.21 Remittances (Ref. Statement 21)

72,13.10 65,28.10

13,32,67.85 7,83,31.00 Total

Disbursements

Public Account (Ref. Statement 21)

13,33,81.56 7,56,47.90

1,13.71 .. Surplus in

Public Account

.. 26,83.10

76.07 (-) 6,52.31 Closing

Cash Balance

(-)7,33.40 76.07

.. 7,28.38 Decrease in

Cash Balance

8,09.47 ..

[3][4]

Receipts Disbursements

(` in crore)

2. STATEMENT OF RECEIPTS AND DISBURSEMENTS-concld.

‘Suspense and Miscellaneous’ includes ‘other accounts’ such as Cash Balance Investment

account (Major Head 8673 ) etc. The figures may appear huge on account of these other

accounts. Details may please be seen in Statement No. 21 in Volume-II.

Deficit in

Public Account

Opening

Cash Balance

Increase in

Cash Balance

Advances (Ref. Statement 21)

Suspense and

Miscellaneous (Ref. Statement 21)

Remittances (Ref. Statement 21)

Total Receipts

Public Account (Ref. Statement 21)

Small Savings ,

Provident Funds etc. (Ref. Statement 21)

For details, please refer to Statement No. 21 in Volume-II.

Part-II Contingency Fund

Reserves and

Sinking Funds (Ref. Statement 21)

Deposits (Ref. Statement 21)

Part-III Public Account[3]

Contingency Fund (Ref. Statement 21)

6

As on

31 March 2016

As on

31 March 2015

(a) General Cash Balance-

1. Deposits with Reserve Bank[1] (-) 7,33.94* 75.53

2. Remittances in Transit - Local 0.54 0.54

Total (-) 7,33.40 76.07

3. Investments held in the "Cash Balance

Investment Account." 41,73.12** 25,71.52

Total (a) 34,39.72 26,47.59

(b) Other Cash Balances and Investments

Cash with Departmental Officers

1. Cash with departmental officers, viz. 2.68 3.07

Forest and Public Works

2. Permanent advances for contingent 0.11 0.11

expenditure with departmental officers.

3. Investments of Earmarked Funds 27,75.22 38,56.75

Total (b) 27,78.01 38,59.93

Total (a) and (b) 62,17.73 65,07.52

[1]

*

**

Annexure to Statement No. 2

Cash Balances and Investments of Cash Balances

(` in crore)

The balance under the head ‘Deposits with Reserve Bank’ is arrived at after taking into account the Inter-Government monetary settlements

pertaining to transactions of the financial year 2015-16 advised to the Reserve Bank of India till 16 April 2016.

Cash Balance worked out by Accountant General is ` 7,33.94 crore (Credit) with Reserve Bank of India besides ` 0.54 crore (Debit) as

Remittances in Transit . The cash balance reported by RBI as on 31 March 2016 is ` 7,36.51 crore (Debit). Thus, there is a difference of

` 2.57 crore(net debit) between the two figures. The difference is being reconciled.

Differs from ` 40,89.24 crore that intimated by the Reserve Bank of India. The difference is under reconciliation.

7

For arriving at the daily cash balance[2]

for the purpose of grant of Ways and Means

advances/Overdraft, the RBI evaluates the holdings of the 14 day treasury bills along with

the transactions reported (at RBI counters, Inter-Government transactions and Treasury

transactions reported by the agency banks) for the day. To the cash balance so arrived, the

maturity of 14 day Treasury Bills if any, is added and excess balance, if any, after

maintaining the minimum cash balance is reinvested in Treasury Bills.  If the net cash

balance arrived at results in less than the minimum cash balance or a credit balance and if

there are no 14 day treasury bills maturing on that day, RBI rediscounts the holdings of the

14 day Treasury Bills and makes good the shortfall. If there is no holding of 14 day Treasury

Bills on that day the State Government applies for Ways and Means Advances/Special Ways

and Means Advances/ Over Draft.

(b) Daily Cash Balance: Under an agreement with the Reserve Bank of India, the State

Government has to maintain a minimum cash balance of ` 1.14 crore with the Bank. If the

balance falls below the agreed minimum on any day, the deficiency is made good by taking

ordinary and special ways and means advances/overdrafts from time to time.

[2]The cash balance (Deposits with Reserve Bank of India) above is the closing cash balance

of the year as on 31 March 2016 but worked out by 16 April and not simply the daily

balance on 31 March 2016.

(c) The limit for ordinary ways and means advances to the State Government was

` 4,42.50 crore during 1 April 2015 to 31 January 2016 and `9,15.00 crore during 1 February

2016 to 31 March 2016. The Bank has also agreed to give special ways and means advances

against the pledge of Government Securities. The limit of special ways and means advances

is revised by the Bank from time to time.

(a)      Cash and Cash Equivalents: Cash and cash equivalents consist of cash in treasuries

and deposit with Reserve Bank of India and other Banks and Remittances in Transit, as

stated in the pre-page statement. The balance under the head ‘Deposits with Reserve Bank’

depicts the combined balance of the Consolidated Fund, Contingency Fund and the Public

Account at the end of the year. To arrive at the overall cash position, the cash balances with

treasuries, departments and investments out of the cash balances/reserve funds etc. are added

to the balance in ‘Deposits with Reserve Bank of India’.

Annexure to Statement No. 2-contd.

Cash Balances and Investments of Cash Balances

Explanatory Notes

8

(i) Number of days on which the minimum balance was maintained 366

without taking any advance

(ii) Number of days on which the minimum balance was maintained by ..

taking ordinary ways and means advance

(iii) ..

(iv) Number of days on which there was shortfall in minimum balance ..

even after taking the above advances, but no overdraft was taken

(v) Number of days on which overdrafts were taken ..

At the close of the year 2014-15 no amount was outstanding under ways and means advances

and overdraft. During 2015-16, no ways and means advance or overdraft was taken.

The amounts invested out of earmarked funds are shown in Statement No. 22.

The State Government has invested ` 41,73.12 crore in the Government of India Securities

under Cash Balance Investment Account. Interest realised during the year on these

investments was ` 1,86.49 crore which was ` 1,06.79 crore more than that realised during

last year. The interest rate on investment varied from 5 per cent to 5.5 per cent during the

year.

Number of days on which the minimum balance was maintained by taking

special ways and means advance

The extent to which the Government maintained the minimum cash balance with the Reserve

Bank during 2015-16 is given below:-

Cash Balances and Investments of Cash Balances

Annexure to Statement No. 2-concld .

9

2015-16 2014-15

A.

A.1 3,09,29.09 2,76,34.57

14.97 15.28

31,91.21 31,08.70

43,71.08 34,70.45

2,10,60.23 1,89,93.25

5,54.25 5,27.07

14,00.38 11,91.50

80.31 88.58

2,56.66 2,39.74

A.2 54,96.22 35,48.09

17,33.37 12,39.11

12,04.79 8,84.83

0.03 0.03

0.40 3.35

8,80.83 5,73.87

7,33.13 3,24.04

9,39.76 5,22.86

3.91 ..

3,64,25.31 3,11,82.66

B

12,54.55 12,35.31

10,87.49* 9,33.59

6,37.42 5,64.48

2,71.61 43.46

98.21 1,22.26

4,21.95 8,61.11

1,15.65 95.73

41.39 20.38

51.90 44.29

1,51.70 67.82

1,42.06 1,45.50

94.78 83.10

3,83.77 3,96.09

47,52.48 46,13.12Total B

* Includes ` 7,91.60 crore as book adjustment of interest.

Medical and Public Health

Customs

Education,Sports,Art and Culture

Non-Ferrous Mining and Metallurgical Industires

Others

Police

Water Supply and Sanitation

Forestry and Wild Life

Urban Development

Other Administrative Services

Non-tax Revenue

Service Tax

Road Transport

Total A

Interest Receipts

Miscellaneous General services

Union Excise Duties

Major Irrigation

Land Revenue

Stamps and Registration fees

State Excise

Taxes on goods and passengers

Sales Tax

Share of net proceeds of Taxes

Corporation Tax

Other Taxes and Duties on Commodities and Services

Taxes on Wealth

3. STATEMENT OF RECEIPTS (CONSOLIDATED FUND)

Tax Revenue

Own Tax Revenue

ActualsDescription

I-TAX AND NON-TAX REVENUE

(` in crore)

Other Taxes on Income and Expenditure

Other Taxes and Duties on Commodities and Services

Taxes on Vehicles

Taxes and Duties on Electricity

Taxes on Income other than Corporation Tax

10

2015-16 2014-15

C

C.1 37,44.39 17,23.20

Grants under the proviso to

Article 275 (1) of the

Constitution

5,05.99 8,42.67

Grants towards contribution to

State Disaster Response Fund

2,03.43 2,55.41

Other Grants 30,34.97 6,25.12

C.2 Grants for State Plan Schemes 22,68.18 28,15.36

Block Grants 77.39 2,49.40

Grants under the proviso to

Article 275 (1) of the

Constitution

..

Grant for Central Road Fund 78.65 73.73

Other Grants 21,12.14 24,92.23

C.3 Grants for Central Plan

Schemes 27.53 24.57

C.4 Grants for Centrally

Sponsored Plan Schemes 3,38.66 4,39.75

63,78.76 50,02.88

Total Revenue

Receipts (A+B+C)4,75,56.55 4,07,98.66

3. STATEMENT OF RECEIPTS (CONSOLIDATED FUND)-contd.

ActualsDescription

(` in crore)

Total C

Grants

Non Plan Grants

II-GRANTS FROM GOVERNMENT OF INDIA

11

2015-16 2014-15

D.

29.98 18.74

29.98 18.74

E.

1,40,99.99 1,32,00.00

Ways and Means Advances

from the Reserve Bank of India

.. ..

1,73,00.00 ..

46,41.45 41,02.79

Special Securities issued to

National Small Savings Fund

17,21.40 12,51.31

1,38.36 1,73.89

3,79,01.20 1,87,27.99

F.

.. ..

97.23 1,30.76

.. ..

.. ..

.. ..

97.23 1,30.76

G.

3,28.28 2,72.82

8,59,13.24 5,99,48.97

Actuals

(` in crore)

Loans from Financial Institutions

1Details are in Statements No.7 in Volume I and 18 in Volume II

3. STATEMENT OF RECEIPTS (CONSOLIDATED FUND)-concld.

Total D

Description

Market Loans

Loans for Central Plan Schemes

Loans and advances by State Government

(Recoveries)1

Total Receipts in Consolidated Fund

(A+B+C+D+E+F+G)

Loans for Centrally Sponsored Plan Schemes

Disinvestment proceeds

Loans for State Plan Schemes

Other Loans

Public Debt Receipts

Internal Debt

Loans and Advances from Central Government

Non Plan Loans

Other Loans

Total E

Capital Receipts

Bonds

Total F

III CAPITAL, PUBLIC DEBT AND OTHER RECEIPTS

12

Revenue Capital Loans and

Advances

Total

A General Services

A.1 Organs of State

Parliament/State/Union Territory

Legislatures

52.22 .. .. 52.22

President, Vice President/Governor,

Administrator of Union Territories

12.27 .. .. 12.27

Council of Ministers 1,12.44 .. .. 1,12.44

Administration of Justice 5,10.09 .. .. 5,10.09

Election 55.64 .. .. 55.64

A.2 Fiscal Services

Land Revenue 1,61.13 .. .. 1,61.13

Stamps and Registration 15.37 .. .. 15.37

State excise 31.08 .. .. 31.08

Taxes on Sales, Trade etc. 1,28.50 .. .. 1,28.50

Taxes on Vehicles 18.72 .. .. 18.72

Other Taxes and Duties on Commodities and

Services

5.71 .. .. 5.71

Other Fiscal Services 0.81 .. .. 0.81

Appropriation for Reduction or Avoidance of

Debt

2,62.50 .. .. 2,62.50

Interest Payments 82,84.05 .. .. 82,84.05

A.3 Administrative Services

Public Service Commission 25.83 .. .. 25.83

Secretariat-General Services 1,15.57 .. .. 1,15.57

District Administration 1,58.03 .. .. 1,58.03

Treasury and Accounts Administration 54.08 .. .. 54.08

Police 27,36.31 2,27.65 .. 29,63.96

Jails 1,79.39 .. .. 1,79.39

Supplies and Disposals 2.37 .. .. 2.37

Stationery and Printing 21.60 0.45 .. 22.05

Public Works 2,24.49 2,32.46 .. 4,56.95

Other Administrative Services 1,02.72 .. .. 1,02.72

4. STATEMENT OF EXPENDITURE (CONSOLIDATED FUND)

A. EXPENDITURE BY FUNCTION

Description

(` in crore)

13

Revenue Capital Loans and

Advances

Total

A General Services- concld.

A.4 Pension and Miscellaneous General

ServicesPensions and Other Retirement Benefits 54,13.28 .. .. 54,13.28

Miscellaneous General Services 29.13 .. .. 29.13

Total A : General Services 1,87,13.33 4,60.56 .. 1,91,73.89

B Social Services

B.1 Education, Sports Art and Culture

General Education 92,93.78 1,53.34 .. 94,47.12

Technical Education 3,80.24 43.81 .. 4,24.05

Sports and Youth Services 2,31.47 5.01 .. 2,36.48

Art and Culture 11.04 .. .. 11.04

B.2 Health & Family Welfare

Medical and Public health 23,48.46 35.20 .. 23,83.66

Family Welfare 1,41.24 .. .. 1,41.24

B.3 Water Supply, Sanitation, Housing and

Urban Development

Water Supply and Sanitation 16,53.34 8,35.42 .. 24,88.76

Housing 25.65 80.03 .. 1,05.68

Urban Development 19,63.19 2,18.06 .. 21,81.25

B.4 Information and Broadcasting

Information and Publicity 1,05.17 .. .. 1,05.17

B.5 Welfare of Scheduled Caste, Scheduled

Tribes and other Backward Classes

Welfare of Scheduled Caste, Scheduled

Tribes and other Backward Classess

3,33.60 2.24 .. 3,35.84

B.6 Labour and Labour Welfare

Labour and Employment 3,06.50 .. .. 3,06.50

B.7 Social Welfare & Nutrition

Social Security and Welfare 40,94.91 57.45 .. 41,52.36

Nutrition 1,41.15 .. .. 1,41.15

Relief on account of Natural Calamities 5,00.50 ....

5,00.50

Description

(` in crore)

4. STATEMENT OF EXPENDITURE (CONSOLIDATED FUND)-contd .

A. EXPENDITURE BY FUNCTION

14

Revenue Capital Loans and

Advances

Total

B Social Services- concld.

B.8 Others

Other Social Services 2.27 1,09.43 .. 1,11.70

Secretariat- Social Services 6.35 .. .. 6.35

Total B : Social Services 2,15,38.86 15,39.99 .. 2,30,78.85

C Economic Services

C.1 Agriculture and Allied Activities

Crop Husbandry 6,50.08 .. 40.13 6,90.21

Soil & Water Conservation 52.72 .. .. 52.72

Animal Husbandry 5,26.50 9.59 .. 5,36.09

Dairy Development 0.72 .. .. 0.72

Fisheries 37.25 0.06 .. 37.31

Forestry and Wild Life 3,06.34 .. .. 3,06.34

Food Storage and Warehousing 1,20.47 3,03.56 .. 4,24.03

Agricultural Research and Education 3,20.52 .. .. 3,20.52

Co-operation 2,79.09 87.69 8.95 3,75.73

Other Agricultural Programmes 1.45 .. .. 1.45

C.2 Rural Development

Special Programmes for Rural Development 67.81 .. 0.58 68.39

Rural Employment 2,85.98 .. .. 2,85.98

Land Reforms 10.54 .. .. 10.54

Other Rural Development Programmes 14,86.34 .. 14,86.34

C.4 Irrigation and Flood Control

Major Irrigation 9,76.69 2,31.21 .. 12,07.90

Medium Irrigation 2,08.98 4,39.81 .. 6,48.79

Minor Irrigation 7.12 .. .. 7.12

Flood Control Project .. 2,05.19 .. 2,05.19

Command Area Development 2,12.59 .. .. 2,12.59

Description

4. STATEMENT OF EXPENDITURE (CONSOLIDATED FUND)-contd .

(` in crore)

A. EXPENDITURE BY FUNCTION

15

Revenue Capital Loans and

Advances

Total

C Economic Services- concld.

C.5 Energy

Power 1,02,15.89 15,97.50 1,22,66.83 2,40,80.22

Non-Concventional Sources of Energy 4.03 .. .. 4.03

New and Renewable Energy .. .. .. ..

C.6 Industry and Minerals

Village and Small Industries 30.93 .. 12.60 43.53

Telecommunication and Electronic

Industries

.. 0.01 .. 0.01

Industries 54.18 .. 6,46.00 7,00.18

Non-Ferrous Mining & metallurgical

Industries

9.67 .. .. 9.67

C.7 Transport

Civil Aviation 1.78 1.28 .. 3.06

Roads and Bridges 8,18.71 18,98.78 .. 27,17.49

Road Transport 17,74.69 1,11.14 .. 18,85.83

C.9 Science and Technology

Other Scientific Research 27.69 .. .. 27.69

Ecology and Envioronment 5.84 .. .. 5.84

C.10 General Economic Services

Secretariat- Economic Services 1,62.27 .. .. 1,62.27

Tourism 2.14 21.96 .. 24.10

Census Surveys and Statistics 16.98 .. .. 16.98

Civil Supplies 8.38 .. .. 8.38

Other General Economic Services 5.99 .. .. 5.99

Total C: Economic Services 1,86,90.36 49,07.78 1,29,75.09 3,65,73.23

D. Loans, Grants-in-aid and Contributions

Compensation and Assignments to Local

Bodies and Panchayati Raj Institutions

2,93.15 .. .. 2,93.15

Total D: Loans, Grants-in-aid and

Contributions2,93.15 .. .. 2,93.15

Description

(` in crore)

4. STATEMENT OF EXPENDITURE (CONSOLIDATED FUND)-contd .

A. EXPENDITURE BY FUNCTION

16

Revenue Capital Loans and

Advances

Total

E. Loans to Government Servants etc.

Loans to Government Servants etc. .. .. 2,75.20 2,75.20

F.  Public Debt

Internal Debt of the State Government .. .. 70,38.54 70,38.54

Loans and Advances from the

Central Government .. .. 1,76.14 1,76.14

G. Inter State Settlement .. .. .. ..

H. Appropriation to Contingency Fund .. .. .. ..

Total Consolidated Fund Expenditure 5,92,35.70 69,08.33 2,04,64.97 8,66,09.00

Description

4. STATEMENT OF EXPENDITURE (CONSOLIDATED FUND)-contd .

(` in crore)

A. EXPENDITURE BY FUNCTION

17

Revenue Capital Total Revenue Capital Total Revenue Capital Total

Loans .. 2,04,64.97 2,04,64.97 .. 90,70.28 90,70.28 .. 88,52.87 88,52.87

Grant-in-Aid 1,07,65.97 .. 1,07,65.97 61,06.00 . 61,06.00 56,12.15 .. 56,12.15

Interest 89,05.42 2,07.76 91,13.18 75,03.20 2,29.88 77,33.08 63,74.80 3,86.36 67,61.16

Salaries 77,00.98 4,93.06 81,94.04 76,52.10 3,97.30 80,49.40 66,21.61 3,69.56 69,91.17

Pension 75,29.86 0.51 75,30.37 62,66.37 0.60 62,66.97 50,96.13 0.60 50,96.73

Advances 91.50 69,89.28 70,80.78 62.04 52,36.89 52,98.93 57.00 48,27.46 48,84.46

Subsidies 68,98.81 .. 68,98.81 56,93.34 . 56,93.34 56,81.12 .. 56,81.12

Dearness

Allowance64,88.79 .. 64,88.79 58,09.20 .. 58,09.20 45,71.98 .. 45,71.98

Major works 8.76 37,31.09 37,39.85 11.43 34,29.91 34,41.34 4.65 37,46.39 37,51.04

Other Charges 29,74.90 0.08 29,74.98 9,08.99 0.07 9,09.06 6,79.71 0.25 6,79.96

Investment 2,90.92 16,09.95 19,00.87 6,53.50 1,17.47 7,70.97 .. 1,47.86 1,47.86

Special Component

for SCs11,80.23 4,71.79 16,52.02 11,25.90 4,07.88 15,33.78 4,93.81 3,30.39 8,24.20

Energy Charges 10,69.51 .. 10,69.51 7,79.91 .. 7,79.91 7,49.06 .. 7,49.06

Maintenance 10,50.90 .. 10,50.90 10,19.24 .. 10,19.24 10,38.06 .. 10,38.06

Compensation 7,25.93 1,43.18 8,69.11 5,56.08 1,00.47 6,56.55 5,90.05 92.11 6,82.16

Gratuities 7,77.84 .. 7,77.84 6,85.99 .. 6,85.99 6,83.48 .. 6,83.48

Motor Vehicle 5,28.57 .. 5,28.57 6,29.15 .. 6,29.15 5,77.04 .. 5,77.04

Minor Works 3,64.77 1,24.11 4,88.88 3,18.26 136.14 4,54.40 2,79.42 1,36.45 4,15.87

Honorarium 4,79.54 .. 4,79.54 4,41.68 .. 4,41.68 3,47.51 .. 3,47.51

Leave Travel

Concession 3,42.42 .. 3,42.42 2,97.22 .. 2,97.22 1,13.06 .. 1,13.06

Scholarship and

Stipends3,37.77 .. 3,37.77 2,75.03 .. 2,75.03 2,68.82 .. 2,68.82

Ex-gratia 3,23.58 .. 3,23.58 2,84.83 .. 2,84.83 2,10.06 .. 2,10.06

Contributions 3,05.97 .. 3,05.97 5,25.86 .. 5,25.86 4,50.80 .. 4,50.80

Wages 2,69.06 .. 2,69.06 2,03.53 .. 2,03.53 1,40.14 .. 1,40.14

Material and

Supplies2,50.30 .. 2,50.30 2,81.03 .. 2,81.03 2,80.32 .. 2,80.32

Office Expenses 2,40.85 .. 2,40.85 2,67.37 87.88 3,55.25 1,90.63 85.80 2,76.43

Medical Re-

imbursement2,08.09 .. 2,08.09 1,82.17 .. 1,82.17 1,63.36 .. 1,63.36

Contractrual

Services2,04.20 .. 2,04.20 1,37.37 .. 1,37.37 1,20.03 .. 1,20.03

Rent Rates &

Taxes1,28.87 .. 1,28.87 1,20.93 .. 1,20.93 1,06.13 .. 1,06.13

Travel Expenses 1,12.42 .. 1,12.42 1,13.66 .. 1,13.66 1,20.66 .. 1,20.66

B. EXPENDITURE BY NATURE

(` in crore)

4. STATEMENT OF EXPENDITURE (CONSOLIDATED FUND)-contd.

2015-16 2014-15 2013-14Object of

Expenditure

18

Revenue Capital Total Revenue Capital Total Revenue Capital Total

Feeding 1,12.34 .. 1,12.34 1,07.56 .. 1,07.56 96.60 .. 96.60

Discretionary

grants1,06.05 .. 1,06.05 1,27.00 .. 1,27.00 85.10 .. 85.10

Lands 1.06 99.96 1,01.02 1.06 33.55 34.61 1.42 1,03.58 1,05.00

Machinery and

Equipment62.33 35.66 97.99 87.40 49.81 1,37.21 33.81 43.41 77.22

Petrol, Oil and

Lubricant74.67 .. 74.67 76.54 .. 76.54 1,02.53 .. 1,02.53

Computerisation 44.46 .. 44.46 32.29 .. 32.29 57.27 .. 57.27

Depreciation 42.89 .. 42.89 39.87 .. 39.87 33.94 .. 33.94

Profesional &

Special Services42.60 .. 42.60 25.31 .. 25.31 22.55 .. 22.55

Advertising and

Publicity41.95 .. 41.95 32.56 .. 32.56 36.68 .. 36.68

Unemployment

Allowance31.21 .. 31.21 34.77 .. 34.77 36.00 .. 36.00

Miscellaneous 26.04 .. 26.04 47.21 .. 47.21 19.73 .. 19.73

Purchases 2.75 22.07 24.82 3.92 1,36.70 1,40.62 2.40 1,44.14 1,46.54

Building 0.03 21.15 21.18 0.04 28.00 28.04 0.23 18.79 19.02

Commitment

charges18.99 .. 18.99 18.45 .. 18.45 .. .. ..

Election

Expenditure18.24 .. 18.24 .. .. .. .. .. ..

Research &

Development .. 16.79 16.79 .. 14.39 14.39 .. .. ..

Legal Fee .. .. .. 10.14 .. 10.14 .. .. ..

Others 42.12 1.90 44.02 41.04 2.55 43.59 (-)1,82.04 (-)3.09 (-)1,85.13

Suspense (-) 1,77.50 0.21 (-) 1,77.29 (-) 1,88.19 (-) 0.54 (-) 1,88.73 .. .. ..

Deduct Recoveries 18,11.26 70,60.22 88,71.48 2,90.48 66,93.42 69,83.90 80.71 64,95.46 65,76.17

Total 5,92,35.70 2,73,73.30 8,66,09.00 4,91,17.87 1,27,85.81 6,19,03.68 4,18,87.10 1,27,87.47 5,46,74.57

(` in crore)

2015-16 2014-15

B. EXPENDITURE BY NATURE

2013-14Object of

Expenditure

4. STATEMENT OF EXPENDITURE (CONSOLIDATED FUND)-concld .

19

Major

Head Description

Expenditure

during

2014-15

Progressive

expenditure

upto 2014-15

Expenditure

during

2015-16

Progressive

expenditure

upto 2015-16

Percentage

Increase (+)/

Decrease (-)

A. CAPITAL ACCOUNTS OF GENERAL SERVICES-

4055 Capital Outlay on Police 1,20.16 8,94.27 2,27.65 11,21.92 89.46

4058 Capital Outlay on Stationery and Printing .. 8.96 0.45 9.41 100.00

4059 Capital Outlay on Public Works 1,70.54 15,35.32 2,32.46 17,67.78 36.31

Total-A. Capital Account of General Services 2,90.70 24,38.55 4,60.56 28,99.11 58.43

B. CAPITAL ACCOUNT OF SOCIAL SERVICES-

(a)

4202 Capital Outlay on Education, Sports, Art and

Culture

1,86.07 11,64.66 2,02.16 13,66.82 8.65

Total- (a) Capital Account of Education, Sports,

Art and Culture1,86.07 11,64.66 2,02.16 13,66.82 8.65

(b) Capital Account of Health and Family Welfare-

4210 Capital Outlay on Medical and Public Health 64.87 5,64.79 35.20 5,99.99 (-) 45.74

4211 Capital Outlay on Family Welfare .. 40.81 .. 40.81 ..

Total- (b) Capital Account of Health and Family

Welfare64.87 6,05.60 35.20 6,40.80 (-) 45.74

(c) Capital Account of Water,Supply,

Sanitation,Housing and Urban Development

4215 Capital Outlay on Water Supply and Sanitation 9,59.96 92,41.78 8,35.42 1,00,77.20 (-) 12.97

4216 Capital Outlay on Housing 30.51 3,33.67 80.03 4,13.70 162.31

4217 Capital Outlay on Urban Development 4,27.77 18,36.78 2,18.06 20,54.84 (-) 49.02

Total-(c) Capital Account of Water Supply,

Sanitation, Housing and Urban Development 14,18.24 1,14,12.23 11,33.51 1,25,45.74 (-) 20.08

5. STATEMENT OF PROGRESSIVE CAPITAL EXPENDITURE

(` in crore)

Capital Account of Education, Sports, Art and Culture-

20

Major

Head Description

Expenditure

during

2014-15

Progressive

expenditure

upto 2014-15

Expenditure

during

2015-16

Progressive

expenditure

upto 2015-16

Percentage

Increase (+)/

Decrease (-)

B. Capital Account of Social Services-concld.

(d) Capital Account of information and Broadcasting-

4220 Capital Outlay on Information and Publicity .. 1.15 .. 1.15 ..

Total-(d) Capital Account of Information and

Broadcasting

.. 1.15 .. 1.15 ..

(e) Capital Account of Welfare of Scheduled Castes,

Scheduled Tribes and other Backward Classes-

4225 Capital Outlay on Welfare of Scheduled Castes,

Scheduled Tribes and other Backward Classes

1.25 51.04 2.24 53.28 79.20

Total-(e) Capital Account of Welfare of

Scheduled Castes,Scheduled Tribes and other

Backward Classes

1.25 51.04 2.24 53.28 79.20

(g) Capital Account of Social Welfare and Nutrition-

4235 Capital Outlay on Social Security and Welfare 56.84 2,38.40 57.45 2,95.85 1.07

Total-(g) Capital Account of Social Welfare and

Nutrition56.84 2,38.40 57.45 2,95.85 1.07

(h) Capital Account of Other Social Services-

4250 Capital Outlay on other Social Services 1,70.29 7,60.59 1,09.43 8,69.57(a) (-) 35.74

Total-(h) Capital Account of Other Social

Services1,70.29 7,60.59 1,09.43 8,69.57(a) (-) 35.74

Total-B. Capital Account of Social Services 18,97.56 1,42,33.67 15,39.99 1,57,73.21(a) (-) 18.84

(a) Decreased proforma by ` 0.45 crore from the closing balance due to retirement of capital/disinvestment.

5. STATEMENT OF PROGRESSIVE CAPITAL EXPENDITURE-contd.

(` in crore)

21

Major

Head Description

Expenditure

during

2014-15

Progressive

expenditure

upto 2014-15

Expenditure

during

2015-16

Progressive

expenditure

upto 2015-16

Percentage

Increase (+)/

Decrease (-)

C. CAPITAL ACCOUNT OF ECONOMIC SERVICES-

(a) Capital Account of Agriculture and Allied Activities-

4401 Capital Outlay on Crop Husbandry .. 1.62 .. 1.62 ..

4402 Capital Outlay on Soil and Water Conservation .. 1.37 .. 1.37 ..

4403 Capital Outlay on Animal Husbandry 4.50 10.19 9.59 19.78 113.11

4404 Capital Outlay on Dairy Development .. 18.55 .. 18.55 ..

4405 Capital Outlay on Fisheries .. 3.42 0.06 3.48 100.00

4406 Capital Outlay on Forestry and Wild Life .. 1.57 .. 1.57 ..

4408 Capital Outlay on Food Storage and Warehousing (-)11,21.43 18,70.13 3,03.56 21,73.69 127.07

4416 Investments in Agricultural Financial Institutions .. 0.53 .. 0.53 ..

4425 Capital Outlay on Co-operation 63.89 3,23.88 87.69 3,82.05(a) 37.25

4435 Capital Outlay on Other Agricultural Programmes .. (-)2.08 .. (-) 2.08 ..

Total- (a) Capital Account of Agricultre and

Allied Activities(-)10,53.04 22,29.18 4,00.90 26,00.56(a) 138.07

(d) Capital Account of Irrigation and Flood Control-

4700 Capital Outlay on Major Irrigation 2,21.59 46,23.93 2,31.21 48,55.14 4.34

4701 Capital Outlay on Medium Irrigation 5,22.22 54,33.54 4,39.81 58,73.35 (-) 15.78

4702 Capital Outlay on Minor Irrigation .. 5,50.71 .. 5,50.71 ..

4711 Capital Outlay on Flood Conrtol Projects 2,21.52 15,33.19 2,05.19 17,38.38 (-) 7.37

Total-(d) Capital Account of Irrigation and Flood

Control9,65.33 1,21,41.37 8,76.21 1,30,17.58 (-) 9.23

(a) Decreased proforma by ` 29.52 crore from the closing balance due to retirement of capital/disinvestment.

5. STATEMENT OF PROGRESSIVE CAPITAL EXPENDITURE-contd.

(` in crore)

22

Major

Head Description

Expenditure

during

2014-15

Progressive

expenditure

upto 2014-15

Expenditure

during

2015-16

Progressive

expenditure

upto 2015-16

Percentage

Increase (+)/

Decrease (-)

C. CAPITAL ACCOUNT OF ECONOMIC SERVICES-contd.

(e) Capital Account of Energy-

4801 Capital Outlay on Power Projects 66.94 85,29.46 15,97.50 1,01,26.96 2286.47

Total-(e) Capital Account of Energy 66.94 85,29.46 15,97.50 1,01,26.96 2286.47

(f) Capital Account of Industry and Minerals-

4851 Capital Outlay on Village and Small Industries 1.00 21.59 .. 21.58(a) (-) 100.00

4854 Capital Outlay on Cement and Non-Metallic

Mineral Industries

.. 0.03 .. 0.03 ..

4858 Capital Outlay on Engineering Industries .. 0.41 .. 0.41 ..

4859 Capital Outlay on Telecommunication and

Electronic Industries

0.01 11.94 0.01 11.95 ..

4860 Capital Outlay on Consumer Industries 0.20 45.20 .. 45.20 (-) 100.00

4875 Capital Outlay on Other Industries .. 0.09 .. 0.09 ..

4885 Other Capital Outlay on Industries and Minerals 0.01 2,87.29 .. 2,87.29 (-) 100.00

Total-(f) Capital Account of Industry and

Minerals1.22 3,66.55 0.01 3,66.55(a) (-) 99.18

(g) Capital Account of Transport-

5053 Capital Outlay on Civil Aviation 2.92 75.59 1.28 76.87 (-) 56.16

5054 Capital Outlay on Roads and Bridges 13,76.21 1,06,29.06 18,98.78 1,25,27.84 37.97

5055 Capital Outlay on Road Transport 1,38.18 12,48.36 1,11.14 13,59.50 (-) 19.57

Total-(g) Capital Account of Transport 15,17.31 1,19,53.01 20,11.20 1,39,64.21 32.55

(a) Decreased proforma by ` 0.01 crore from the closing balance due to retirement of capital/disinvestment.

5. STATEMENT OF PROGRESSIVE CAPITAL EXPENDITURE-contd.

(` in crore)

23

Major

Head Description

Expenditure

during

2014-15

Progressive

expenditure

upto 2014-15

Expenditure

during

2015-16

Progressive

expenditure

upto 2015-16

Percentage

Increase (+)/

Decrease (-)

C. CAPITAL ACCOUNT OF ECONOMIC SERVICES-concld.

(j) Capital Account of General Economic Services-

5452 Capital Outlay on Tourism 29.51 2,53.89 21.96 2,75.85 (-) 25.58

Total-(j) Capital Account of General Economic

Services29.51 2,53.89 21.96 2,75.85 (-) 25.58

15,27.27 3,54,73.46 49,07.78 4,03,51.71(a) 221.34

Grand Total 37,15.53 5,21,45.68 69,08.33 5,90,24.03(b) 85.93

(a) Decreased proforma by ` 29.53 crore from the closing balance due to retirement of capital/disinvestment.

(` in crore)

(b) Decreased proforma by ` 29.98 crore from the closing balance due to retirement of capital/disinvestment.

Total-C. Capital Account of Economic Services

5. STATEMENT OF PROGRESSIVE CAPITAL EXPENDITURE-contd.

24

Sr.

No.

Undertaking/Scheme Major Head under which

working expenses are

accounted for

Year of

Account

Capital

employed

Profit(+)

or Loss(-)

Percentage of

profit or loss

in relation to

capital employed

1 Printing and Stationery Department

Nationalised Text Book Scheme

4058 -Capital Outlay on

Stationery and Printing

2007-08 17.97 (+) 1.74 (+) 9.68

2 Agriculture Department-

(i) Seed Depot Scheme 4401- Capital outlay on

Crop Husbandry

1988-89 ..(a) (-)0.01 ..(a)

(ii) Purchase and Distribution of

pesticides

4401- Capital outlay on

Crop Husbandry

1986-87 0.82 (+)0.13 (+)15.85

5. STATEMENT OF PROGRESSIVE CAPITAL EXPENDITURE-contd.

In 2015-16, the Government invested ` 19,02.20 crore, in Government Companies (` 18,13.64 crore) and Co-operative Institutions ( ` 88.56 crore).

Further out of investments in Co-operative Institutions ` 29.98 crore retired during the year.

1. The details of Government investments in the shares of Statutory Corporations, Government companies, Joint Stock Companies and Co-operative

Institutions are given in Statement No. 19.

Explanatory Notes

The total investments of the Government in the share capital of different concerns at the end of 2013-14, 2014-15 and 2015-16 were ` 73,78.87

crore, ` 75,00.22 crore and ` 93,72.44 crore respectively. The dividend received thereon during the three years was ` 6.49 crore (0.09 per cent ),

`5.80 crore (0.08 per cent ) and `15.89 crore (0.17 per cent ) crore respectively . Further details are given in Statement No. 19.

2. The Financial results of the irrigation works, for which capital and revenue accounts are kept, are given in Appendix. VIII.

(a) Information has not been received from the department (August, 2016).

3. The details of incomplete projects in the form of statement of commitments are given in Appendix-IX.

4. The proforma accounts for 2015-16 for five departmentally managed government commercial and quasi-commercial undertakings, the net

expenditure which is shown in the table below have not been prepared (August, 2016).

Summary of the financial results of the working of these departmentally managed Government undertakings as disclosed by the latest available

proforma acounts is given below:-

( ` in crore )

25

Sr.

No.

Undertaking/Scheme Major Head under which

working expenses are

accounted for

Year of

Account

Capital

employed

Profit(+)

or Loss(-)

Percentage of

profit or loss

in relation to

capital employed

3 Food and Supplies Department-

Grain Supply Scheme

4408 -Capital Outlay on

Food Storage and

Warehousing

2013-14 63,32.83 (+)1,61.74 (+)2.55

4 Transport Department- Haryana

Roadways

5055 -Capital Outlay on

Road Transport

2010-11 7,74.86 (-)2,95.54 (-) 38.14

Explanatory Notes

( ` in crore )

5. STATEMENT OF PROGRESSIVE CAPITAL EXPENDITURE-concld.

26

Nature of Borrowings Balance as on

1 April 2015

Receipts during

the year

Repayments

during the year

Balance as on

31 March 2016

As per cent

of Public

debt & other

liabilities

Amount Per cent

6003 Internal Debt of the State

Government

Market Loans 5,26,52.83 1,40,99.99 9,31.70 6,58,21.12 1,31,68.29 25.01 54.52

Ways and Means Advances from

the RBI

.. .. .. .. .. .. ..

Bonds 2,02.23 1,73,00.00 2,02.23 1,73,00.00 1,70,97.77 8454.62 14.33

Loans from Financial Institutions 22,90.95 46,41.45 48,16.03 21,16.37 (-)1,74.58 (-)7.62 1.75

Special Securities issued to

National Small Savings Fund

1,22,39.17 17,21.40 7,09.29 1,32,51.28 10,12.11 8.27 10.98

Other Loans 14,12.29 1,38.36 3,79.29 11,71.36 (-)2,40.93 (-)17.06 0.97

Total - 6003 Internal Debt of the

State Government 6,87,97.47 3,79,01.20 70,38.54 9,96,60.13 3,08,62.66 44.86 82.55

6004 Loans and Advances from

the Central Government 21,27.83 97.23 1,76.14 20,48.92 (-)78.91 (-)3.71 1.70

A Total Public Debt 7,09,25.30 3,79,98.43 72,14.68 10,17,09.05 3,07,83.75 43.40 84.25

[1] Detailed Account is in Statement No. 17 and Statement No. 21.

6. STATEMENT OF BORROWINGS AND OTHER LIABILITIES

Net Increase (+) /

Decrease(-)

A Public Debt

(` in crore)

(1) Statement of Public Debt and Other Liabilities [1]

27

Nature of Borrowings Balance as on

1 April 2015

Receipts during

the year

Repayments

during the year

Balance as on

31 March 2016

As per cent

of Public

debt & other

liabilities

Amount Per cent

State Provident Fund 1,11,50.63 29,33.34 18,88.86 1,21,95.11 10,44.48 9.37 10.10

Insurance and Pension Fund 7.05 34.65 30.49 11.21 4.16 59.01 0.01

Reserve Funds bearing Interest 3,00.98 75.98 19.75 3,57.21 56.23 18.68 0.30

Reserve Funds not bearing Interest 15.79 14.49 .. 30.28 14.49 91.77 0.03

Deposits bearing Interest 13.11 9,47.15 5,96.49 3,63.77 3,50.66 2674.75 0.30

Deposits not bearing Interest 60,33.22 1,66,47.25 1,66,28.63 60,51.84 18.62 0.31 5.01

Total other liabilities 1,75,20.78 2,06,52.86 1,91,64.22 1,90,09.42 14,88.64 8.50 15.75

B Total Public Debt and other

liabilities 8,84,46.08 5,86,51.29 2,63,78.90 12,07,18.47 3,22,72.39 36.49 100.00

[1] Detailed Account is in Statement No. 17 and Statement No. 21.

B Other liabilities

(` in crore)

6. STATEMENT OF BORROWINGS AND OTHER LIABILITIES-contd.

Net Increase (+) /

Decrease(-)

(1) Statement of Public Debt and Other Liabilities [1]

28

1 Amortisation arrangements

Balance on Additions Withdrawals Balance on

1 April 2015 during the year during the year 31 March 2016

1 0.22 .. .. 0.22

2 1.91 .. .. 1.91

3 11,51.17 3,65.76 .. 15,16.93

Total 11,53.30 3,65.76 .. 15,19.06

2.

Loans received for Bhakra

Nangal Project by the Composite

State of Punjab

Loans received out of consolidated

6. STATEMENT OF BORROWINGS AND OTHER LIABILITIES-contd.

Explanatory Notes

The State Government has made amortisation arrangements for the repayement of the following loans :-

(` in crore)

Name of Sinking FundSr.

No.

Loans from Small Saving Fund – Loans out of the collection in the ‘Small Savings Schemes’ and ‘Public Provident Fund’ in the Post offices are

being shared between the State Government and the Central Government in the ratio of 3:1. A separate fund viz. ‘National Small Savings Fund’

was created in 1999-2000 for the purpose of release of loans out of Small Savings collections. The loans received during 2015-16 amounted to

` 17,21.40 crore and ` 7,09.29 crore was repaid during the year. The balance outstanding at the end of the year was ` 1,32,51.28 crore which was

10.98 per cent of the total Public Debt and other liabilities of the State Government as on 31 March 2016.

Amortisation of Market Loans

open market borrowings of the

Out of total balances of ` 15,19.06 crore in the Sinking funds, ` 15,16.93 crore were invested in Securities of the Government of India.

Government of India

A large chunk of small savings collected from the States is given back to the State Governments as loans against which they are required to issue special 2. Loans and Advances from the Central Government- Details of the loans and advances taken from the Government of India are given in Statement No. 17. Rehabiliation Loans- On re-organisation of the Punjab State the outstanding amount of loans (Rs. 1.09 crores) which awaited write off by the Government of India was allocated

In addition to the above, the balances at the credit of earmarked and other Funds, as also certain deposits to the extent to which they have not invested, but are merged with

Under Section 54(1) of Punjab Re-organisation Act, the Public Debt of the composite State of Punjab attributable to loans raised by issue of Government

29

3. Internal Debt of the State Government-

Amount met from revenue during 2014-15 and 2015-16 as interest charges are shown below :-

2015-16 2014-15 Net increase(+)

or decrease(-)

Gross debt and other obligations at the end of the year 12,07,18.47 8,84,46.08 3,22,72.39

(i) Interest paid by the Government -

(a) On Public Debt and Small Savings, Provident Funds 75,12.62 68,99.22 6,13.40

(b) On other obligations 7,71.43 29.05 7,42.38

Total 82,84.05 69,28.27 13,55.78

(ii) Deduct

Interest received on loans and advances given by the Govt. 46.69 39.83 6.86

Interest realised on investment of cash balances 1,86.49 79.70 1,06.79

(iii) Net amount of interest charges 80,50.87 68,08.74 12,42.13

Ten Market loans of ` 1,41,00.00 crore (` 25,00.00 crore carrying 8.51 per cent interest, ` 11,00.00 crore carrying 8.38 per cent redeemable in the

year 2026, and ` 10,00.00 crore carrying 8.23 per cent , ` 10,00.00 crore carrying 8.29 per cent , ` 10,00.00 crore carrying 8.16 per cent

`9,00.00 crore carrying 8.30 per cent , 10,00.00 crore carrying 8.29 per cent ` 10,00.00 crore carrying 8.22 per cent ` 17,00.00 crore carrying

8.15 per cent , ` 29,00.00 crore carrying 8.27 per cent redeemable in the year 2025 ) were raised by the Government during the year. The whole

amount was realised in cash.The total payment against the matured loan during the period from 1967-68 to 2015-16 was ` 56,42.47 crore. The

outstanding liability against matured loan was ` 2.28 crore.

The particulars of outstanding market loans are given in Annexure to Statement No. 17. The loans from the Reserve Bank of India represent

adjustment relating to the short fall from the agreed minimum cash balance and borrowing purely of temporary character, viz; ordinary and special

ways and means advances and overdraft from the Bank. The particulars of the transactions are given in the explanatory notes below Annexure to

Statement No. 2.

Loans and Advances from the Central Government- Details of the loans and advances taken from the Government of India are given in Statement

No. 17.

( ` in crore)

6. STATEMENT OF BORROWINGS AND OTHER LIABILITIES-contd.

The transactions relating to loans raised in the open market, the loans received from the Reserve Bank of India, the Life Insurance Corporation of

India, the National Bank for Agriculture and Rural Development, the National Co-operative Development Corporation, General Insurance

Corporation of India etc. are recorded under this head.

In addition to the above, the balances at the credit of earmarked and other Funds, as also certain deposits to the extent to which they have not invested, but are merged with

30

2015-16 2014-15 Net increase(+)

or decrease(-)

(iv) Percentage of Gross interest item (i) to total revenue receipts 17.42 16.98 0.44

(v) Percentage of Net interest item (iii) to total revenue receipts 16.93 16.69 0.24

(B) Appropriation for reduction or avoidance of debt

(i) Contribution to Saving Funds 2,62.50 .. 2,62.50

(ii) Other appropriation .. .. ..

In addition, there were adjusment of interest charges of ` 8,29.16 crore on account of interest received from departmental commercial

undertakings and ` 25.14 crore on account of premium on market loans.

The Government also received during the year ` 15.89 crore as dividend on investments in Public Sector Undertakings and other investments.

6. STATEMENT OF BORROWINGS AND OTHER LIABILITIES-concld.

( ` in crore)

31

Loanee Group Balance on

1 April

2015

Disbursements

during the year

Repayments

during the

year

Written-off of

irrecoverable

Loans and

Advances

Balance on

31 March

2016

Net increase/

decrease

during the year

(2-6)

Interest

payment in

arrears

1 2 3 4 5 6 7 8

(` in crore)

Education, Sports, Art and Culture 0.04 .. .. .. 0.04 .. ..

Water Supply, Sanitation, Housing

and Urban Development

8,00.27 .. 0.02 .. 8,00.25 (-) 0.02 ..

Welfare of Scheduled Castes,

Scheduled Tribes and Other

Backward classes

0.44 .. .. .. 0.44 .. ..

Social Welfare and Nutrition 1.45 .. .. .. 1.45 .. ..

Other Social Services 0.96 .. 0.03 .. 0.93 (-) 0.03 ..

Agriculture & Allied Activities 3,96.76 49.08 2.61 .. 4,43.23 46.47 ..

Rural Development 11.98 0.58 0.23 .. 12.33 0.35 ..

Irrigation and Flood Control 1,76.31 .. .. .. 1,76.31 .. ..

Energy 10,25.63 1,22,66.83 61.94 .. 1,32,30.52 1,22,04.89 ..

Industry and Minerals 13,26.99 6,58.60 18.97 .. 19,66.62 6,39.63 ..

Transport 0.01 .. .. .. 0.01 .. ..

General Financial and Trading

Institutions 12.66 .. .. .. 12.66 .. ..

Government Servants 8,18.79 2,75.20 2,44.48 .. 8,49.51 30.72 ..

Total – Loan and Advances 45,72.29 1,32,50.29 3,28.28 .. 1,74,94.30 1,29,22.01 ..

SL. No.Loanee

entity Year of sanction

Sanction

Order No.

Amount

(` in crore)Rate of Interest

Following are the cases of a loan having been sanctioned as 'loan in perpetuity':

7. STATEMENT OF LOANS AND ADVANCES GIVEN BY THE GOVERNMENT

Section: 1- Summary of Loans and Advances: Loanee group-wise.

No information available.

32

Sector Balance on

1 April

2015

Disbursements

during the year

Repayments

during the

year

Written-off of

irrecoverable

Loans and

Advances

Balance on

31 March

2016

Net increase/

decrease

during the year

(2-6)

Interest

payment in

arrears

1 2 3 4 5 6 7 8

(` in crore)

General Services.. .. .. .. .. .. ..

Social Services 8,03.16 .. 0.05..

8,03.11 (-) 0.05 ..

Economic Services 29,50.34 1,29,75.09 83.75 .. 1,58,41.68 1,28,91.34 ..

Government Servants 8,18.79 2,75.20 2,44.48 .. 8,49.51 30.72 ..

Total 45,72.29 1,32,50.29 3,28.28 .. 1,74,94.30 1,29,22.01 ..

7. STATEMENT OF LOANS AND ADVANCES GIVEN BY THE GOVERNMENT-contd.

Section: 2- Summary of Loans and Advances: Sector-wise.

Note: For details, refer Section 1 of Statement No. 18-Detailed Statement of Loans and Advances given by the Government.

33

Principal Interest Total

1 2 3 4

Middle Income Group Housing

Scheme 0.27 .. 0.27 1990-91 4.63

Low Income Group Housing Scheme 1.07 .. 1.07 1990-91 27.60

Rural Housing Scheme 0.92 .. 0.92 1990-91 23.08

(` in crore)

5 6

Amount of arrears as on 31 March 2016Earliest period to which

arrears relate

7. STATEMENT OF LOANS AND ADVANCES GIVEN BY THE GOVERNMENT-concld.

Section: 3- Summary of re-payment in arrears from Loanee entities.

Note: For details, refer Section 2 of Statement No. 18- Detailed Statement of Loans and Advances given by the Government.

Total loans outstanding

against the entity on

31 March 2016

Loanee-Entity

34

Number of

concerns

Investment at the

end of the year

Dividend interest

received

during the year

Number of

concerns

Investment at the

end of the year

Dividend interest

received

during the year

I. Statutory Corporations 2 2,04.90 0.60 2 2,04.90 0.36

II. Rural Banks 4 0.53 .. 4 0.53 ..

III. Government Companies 29 87,10.29 5.00 29 68,96.65 5.00

IV. Other Joint Stock Companies

and Partnerships

31 1.75 .. 31 1.75 ..

V. Co-operative Institutions and

Local Bodies

42 4,54.97* 10.29 42 3,96.39 0.44

Total108 93,72.44 15.89 108 75,00.22 5.80

* Investment of ` 29.98 crore retired during the year.

(` in crore)

8. STATEMENT OF INVESTMENTS OF THE GOVERNMENT

Comparative Summary of Government Investment in the share capital and debentures of different concerns for 2014-15 and 2015-16

Name of the Concern

2015-16 2014-15

35

Discharged Not

discharged

Receivable Received

(` in crore)

Power (37) 3,21,76.80 2,83,72.02 38,04.78 1,77,04.09 .. .. 1,44,72.71 20.76 20.76 ..

Cooperative (1) 15,46.31 13,84.92 1,61.39 2,96.18 .. .. 12,50.13 5.90 1.69 ..

Urban Development and

Housing (8)7,13.29 4,19.15 2,94.14 38.37 .. .. 6,74.92 5.88 16.38 ..

Other Infrastructure (12) 5,37.91 4,45.67 92.24 59.36 .. .. 4,78.55 6.05 0.57 ..

Total 3,49,74.31 3,06,21.76 43,52.55 1,80,98.00 .. .. 1,68,76.31 38.59 39.40 ..

Outstanding at

the begining of

2015-16

Outstanding at

the end of the

year 2015-16

Guarantee Commission or

Fee

Additions

during the

year

Other material

details

Deletion

(other than

invoked)

during the

year

Note: (i) Data Source: State Government, Finance Department.

(ii) Opening balances for the currrent year differ from the closing balances for the year 2014-15, in certain cases as in earlier years, the statement was prepared on the basis of information received

from the entities concerned while for the current year, it has been prepared on the basis of consolidated information received from the State Government, Finance Department which is considered to

be accurate.

Sector-wise details of Guarantee.

9. STATEMENT OF GUARANTEES GIVEN BY THE GOVERNMENT

Sector(No. of Guarantees within

bracket)

Maximum

Amount

guaranteed

during

the year

Invoked during the year

36

Plan Non-Plan Total Plan Non-Plan Total

1 Panchayati Raj Institutions

(i) Zilla Parishads 8,18.19 4,43.75 12,61.94 .. .. ..

(ii) Panchayat Samities .. .. .. .. .. ..

(iii) Gram Panchayats .. .. .. .. .. ..

2 Urban Local Bodies

(i) Municipal Corporations .. .. .. .. .. ..

(ii) Municipalities/ Municipal Councils 9,10.44 1,35.55 10,45.99 .. .. ..

(iii) Others .. .. .. .. .. ..

3 Public Sector Undertakings

(i) Government Companies 7,83.16 2,27.81 10,10.97 .. .. ..

(ii) Statutory Corporations 43,75.75 2,08.56 45,84.31 .. .. ..

4 Autonomous Bodies

(i) Universities 12,97.82 6,86.85 19,84.67 29.00 .. 29.00

(ii) Development Authorities 7,63.52 1,14.57 8,78.09 .. .. ..

(iii) Cooperative Institutions .. .. .. .. .. ..

(iv) Others .. .. .. .. .. ..

Total 89,48.88 18,17.09 1,07,65.97 29.00 .. 29.00

(` in crore)

10. STATEMENT OF GRANTS-IN-AID GIVEN BY THE GOVERNMENT

21 3

Name/Category of the Grantee Funds Allocated for Creation of Capital

Assets out of Total Funds Released under

Column No. 2 (a)

Total Funds Released as Grants-in-aid

37

1

(i) 1 Public Sector Undertakings

Government Companies

Total 11.98

..

..

11.98

10. STATEMENT OF GRANTS-IN-AID GIVEN BY THE GOVERNMENT-concld.

2 3

Name/Category of the Grantee Grants-in-aid in kind Value of Grants-in-aid in Kind being

Capital Assets in Nature

(` in crore)

38

Charged Voted Total Charged Voted Total

(` in crore)

Expenditure Heads (Revenue Account) 87,05.03 5,05,30.67 5,92,35.70 77,00.00 4,14,17.87 4,91,17.87

Expenditure Heads (Capital Account) 81.81 68,26.52 69,08.33 66.58 36,48.95 37,15.53

Disbursement under Public Debt (a) 72,14.68 .. 72,14.68 82,27.41 .. 82,27.41

Loans and Advances (a) .. 1,32,50.29 1,32,50.29 .. 8,42.87 8,42.87

Appropriaion to Contigency Fund .. .. .. .. .. ..

Total 1,60,01.52 7,06,07.48 8,66,09.00 1,59,93.99 4,59,09.69 6,19,03.68

E. Public Debt

Internal Debt of the State Government 70,38.54 .. 70,38.54 80,73.67 .. 80,73.67

Loans and Advances from the Central

Government 1,76.14..

1,76.14 1,53.74..

1,53.74

Total Public Debt 72,14.68 .. 72,14.68 82,27.41 .. 82,27.41F. Loans and Advances*

Loans for General Services .. .. .. .. .. ..

Loans for Social Services .. .. .. .. .. ..

Loans for Economic Services .. 1,29,75.09 1,29,75.09 .. 5,46.58 5,46.58

Loans to Government servants, etc. .. 2,75.20 2,75.20 .. 2,96.29 2,96.29

Total Loans and Advances .. 1,32,50.29 1,32,50.29 .. 8,42.87 8,42.87

Year

2015-16 18.48 81.52

2014-15 25.84 74.16

Percentage of total expenditure

Charged Voted

(a) The figures have been arrived as follows:-

*A more detailed account is given in Statement No. 18 in Volume-II.

11. STATEMENT OF VOTED AND CHARGED EXPENDITURE

Particulars

Actual

2015-16 2014-15

(i)   The percentage of charged expenditure and voted expenditure to total expenditures during 2015-16 and 2014-15 was as under:-

39

Particulars On 1 April 2015 During the Year 2015-16 On 31 March 2016

Capital and Other Expenditure

Capital Expenditure (Sub-sector wise)

General Services 24,38.55 4,60.56 28,99.11

Education, Sports, Art and Culture 11,64.66 2,02.16 13,66.82

Health and Family Welfare 6,05.60 35.20 6,40.80

Water Supply, Sanitation, Housing and Urban Development 1,14,12.23 11,33.51 1,25,45.74

Information and Broadcasting 1.15 .. 1.15

Welfare of Scheduled Castes, Scheduled Tribes and Other

Backward Classes 51.04 2.24 53.28

Social Welfare and Nutrition 2,38.40 57.45 2,95.85

Other Social Services7,60.59 1,09.43 8,69.57 (a)

Agriculture and Allied Activities22,29.18 4,00.90 26,00.56 (b)

(a) Decreased proforma by ` 0.45 crore due to retirement of Capital/Disinvestment .

(b) Decreased proforma by ` 29.52 crore due to retirement of Capital/Disinvestment .

12. STATEMENT ON SOURCES AND APPLICATION OF FUNDS FOR EXPENDITURE OTHER THAN ON REVENUE ACCOUNT

(` in crore)

40

Particulars On 1 April 2015 During the Year 2015-16 On 31 March 2016

Capital and Other Expenditure - (Concld.)

Capital Expenditure (Sub-sector wise)

Irrigation and Flood Control 1,21,41.37 8,76.21 1,30,17.58

Energy 85,29.46 15,97.50 1,01,26.96

Industry and Minerals 3,66.55 0.01 3,66.55 (a)

Transport 1,19,53.01 20,11.20 1,39,64.21

General Economic Services 2,53.89 21.96 2,75.85

TOTAL - Capital Expenditure 5,21,45.68 69,08.33 5,90,24.03 (b)

Loans and Advances

Loans and Advances for various Services -

Education, Sports, Art and Culture 0.04 .. 0.04

Water Supply, Sanitation, Housing and

Urban Development 8,00.27 (-) 0.02 8,00.25

Welfare of Scheduled Castes,

Scheduled Tribes and other

Backward Classes 0.44 .. 0.44(a) Decreased proforma by ` 0.01 crore due to retirement of Capital/Disinvestment. (b) Decreased proforma by ` 29.98 crore due to retirement of Capital/Disinvestment.

(` in crore)

12. STATEMENT ON SOURCES AND APPLICATION OF FUNDS FOR EXPENDITURE OTHER THAN ON REVENUE ACCOUNT-contd.

41

Particulars On 1 April 2015 During the Year 2015-16 On 31 March 2016

Loans and Advances - (Concld.)

Loans and Advances for various Services - (Concld.)

Social Welfare and Nutrition 1.45 .. 1.45

Others 0.96 (-) 0.03 0.93

Agriculture and Allied Activities 3,96.76 46.47 4,43.23

Rural Development 11.98 0.35 12.33

Irrigation and Flood Control 1,76.31 .. 1,76.31

Energy 10,25.63 1,22,04.89 1,32,30.52

Industry and Minerals 13,26.99 6,39.63 19,66.62

Transport 0.01 .. 0.01

General Economic Services 12.66 .. 12.66

Loans to Government Servants 8,18.79 30.72 8,49.51

TOTAL - Loans and Advances 45,72.29 1,29,22.01 1,74,94.30

Appropriation to Contingency Fund 2,00.00 .. 2,00.00

TOTAL - Capital and Other Expenditure 5,69,17.97 1,98,30.34 7,67,18.33 (a)

12. STATEMENT ON SOURCES AND APPLICATION OF FUNDS FOR EXPENDITURE OTHER THAN ON REVENUE ACCOUNT-contd.

(` in crore)

(a) Decreased proforma by ` 29.98 crore due to retirement of Capital/disinvestment.

42

Particulars On 1 April 2015 During the Year 2015-16 On 31 March 2016

Deduct

Contribution from Miscellaneous Capital Receipts 83.02 29.98 1,13.00

Net Capital and Other Expenditure 5,68,34.95 1,98,00.36 7,66,05.33 (a)

PRINCIPAL SOURCES OF FUNDS

Revenue Surplus (+)/ Deficit (-)

for 2015-16 (-)2,90,25.98 (-) 1,16,79.15 (-) 4,07,05.13

Add- Adjustment on Account of retirement/ Disinvestment

(b) (-)83.02 (-) 1,13.00

Debt -

Internal Debt of the State Government 6,87,97.47 3,08,62.66 9,96,60.13

Loans and Advances from the Central

Government 21,27.83 (-) 78.91 20,48.92

Small Savings, Provident Fund, etc. 1,11,57.68 10,48.64 1,22,06.32

Total 8,20,82.98 3,18,32.39 11,39,15.37

(b) Amounts in this line have been included to balance the Statement.

(` in crore)

12. STATEMENT ON SOURCES AND APPLICATION OF FUNDS FOR EXPENDITURE OTHER THAN ON REVENUE ACCOUNT-contd.

(a) Decreased proforma by ` 29.98 crore due to retirement of Capital/disinvestment.

43

Particulars On 1 April 2015 During the Year 2015-16 On 31 March 2016

PRINCIPAL SOURCES OF FUNDS

Other Obligations

Contingency Fund 2,00.00 .. 2,00.00

Deposits and Advance 60,45.61 3,69.27 64,14.88

Contributions from development funds, reserve funds etc. 41,73.52 (-) 10,10.81 31,62.71

Suspense and Miscellaneous (other than amount closed to

Government account and Cash Balance Investment Account) (-)1,97.17 18.41 (-) 1,78.76

Remittances 1,43.35 (-) 19.15 1,24.20

TOTAL-Other Obligation 1,03,65.31 (-) 6,42.28 97,23.03

TOTAL-Debt and Other Obligations 9,24,48.29 3,11,90.11 12,36,38.40

Deduct -Cash Balance 76.07 (-) 8,09.47 (-) 7,33.40

Deduct-Investments 64,28.27 5,20.07 69,48.34

Add- Amount closed to Government Account during 2015-16 .. .. ..

Net Provision of funds 5,68,34.95 1,98,00.36 7,66,05.33 (a)

(a) Differs from ` 7,66,35.31 crore ( ` 5,68,34.95 crore Plus ` 1,98,00.36 crore) by ` 29.98 crore (adjustment of retirement/disinvestment).

12. STATEMENT ON SOURCES AND APPLICATION OF FUNDS FOR EXPENDITURE OTHER THAN ON REVENUE ACCOUNT-concld.

(` in crore)

44

Debit balances Sector of the General Account Name of the Account Credit balances

( ` in crore)

CONSOLIDATED FUND

9,99,29.16 A to D,G and part of sector L Government Account

E Public Debt 10,17,09.05

1,74,94.30 F Loans and Advances

CONTINGENCY FUND

Contingency Fund - 2,00.00

PUBLIC ACCOUNT

I Small Savings, Provident Funds etc.

Provident funds 1,22,06.32

Other Accounts

J Reserve Funds

(a) Reserve Funds bearing interest -

Gross Balance 7,69.77

(b) Reserve Funds not bearing interest -

Gross Balance 23,92.94

27,75.22 Investments

13. SUMMARY OF BALANCES UNDER CONSOLIDATED FUND, CONTINGENCY FUND AND PUBLIC ACCOUNT

A. The following is a summary of the balances as on 31 March 2016

( ` in crore)

45

Debit balances Sector of the General Account Name of the Account Credit balances

( ` in crore) ( ` in crore)

PUBLIC ACCOUNT -concld.

K Deposits and Advances

(a) Deposits bearing interest 3,63.77

(b) Deposits not bearing interest 60,51.83

0.72 (c) Advances

L Suspense and Miscellaneous

1,75.96 Suspense

2.74 Other Items

41,73.12 Investments

0.06 Account with Government of

Foreign Countries

M Remittances 1,24.20

Money order and Other Remittances

Inter Government Adjustment Accounts

(-) 7,33.40 N Cash Balance (Closing)

12,38,17.88 Total 12,38,17.88

Note: As regards Reserve Bank Deposits which is a component of the cash balance of the Government, there was a difference between the figures

reflected in the accounts and that intimated by the Reserve Bank of India. Footnote under Annexure to Statement 2 at page 6 may please be

referred to for details.

A. The following is a summary of the balances as on 31 March 2016

13. SUMMARY OF BALANCES UNDER CONSOLIDATED FUND, CONTINGENCY FUND AND PUBLIC ACCOUNT-contd.

46

EXPLANATORY NOTES

The significance of the head "Government Account" is explained below :-

The Government Account 2015-16 given below will show how the net amount at the end of year has been arrived at:-

Debit Details Credit

( ` in crore ) ( ` in crore )

8,13,71.66 A - Balance at the debit of

Government Account on 1 April 2015

B - Revenue Receipts 4,75,56.55

5,92,35.70 C - Expenditure on Revenue Account

69,08.33 D- Expenditure on Capital Account

E- Receipt on Capital Account 29.98

F - Miscellaneous Government Account

G - Balance at the debit of

Government Account on 31 March 2016 9,99,29.16

14,75,15.69 Total 14,75,15.69

13. SUMMARY OF BALANCES UNDER CONSOLIDATED FUND, CONTINGENCY FUND AND PUBLIC ACCOUNT-contd .

Under the system of book-keeping followed in the Government accounts, the accounts booked under revenue, capital and other

transactions of the Government the balances of which are not carried forward from year to year are closed to single head

called "Government Account". The balances under this head represents the cummulative result of all such transactions so that after

adding thereto the balances under Public Debt, Loans and Advances, Small Savings, Provident Funds etc., Reserve Funds, Deposits and Advances,

Suspense and Miscellaneous (other than Miscellaneous Government Account), Remittances and Contingency Fund the closing cash balance at the end

of the year may be worked out and proved.

47

3. A summary of receipts, disbursements and balances under heads of account relating to, Contingency Fund and Public Account is given in Statement

No. 21. In a number of cases there are un-reconciled differences in the closing balances as reported in Statement No. 21 and those shown in the separate

registers or other records maintained in the Accounts Office/Departmental offices for the purpose. Steps are being taken for collection of required

details and documents to settle the discrepancies as soon as possible.

4. The balances are communicated to the concerned officers every year for acceptance thereof. In a number of cases such acceptances have not

been received. In many cases, the delay extends over several years. Some instances where verification and acceptance of balances involving large

amounts have been delayed are given in Appendix-VII.

13. SUMMARY OF BALANCES UNDER CONSOLIDATED FUND, CONTINGENCY FUND AND PUBLIC ACCOUNT-concld.

2. The Other headings in this summary take into account the balances under all account heads in the Government books for which the Government

has liability to repay the moneys received or has a claim to recover the amounts paid and also heads of account opened in the books for adjustment

of remittance transactions. It must be understood that these balances cannot be regarded as a complete record of the financial position of the

Government of Haryana as these do not take into account all the physical assets of the State, such as Lands, Buildings, Communications, etc. nor any

accrued dues or outstanding liabilities which are not brought to account under the cash basis of accounting followed by the Government.

48

NOTES TO ACCOUNTS

1. Summary of significant Accounting Policies

(i) Entity and Accounting Period

The Finance Accounts 2015-16 present the transactions of the Government of Haryana for the

period 1 April 2015 to 31 March 2016. The accounts of receipts and expenditure of the

Government of Haryana have been compiled based on the initial accounts rendered by the

22 Treasuries, 113 Public Works Divisions, 86 Irrigation Divisions, 58 Forest Divisions, and

Advices of the Reserve Bank of India. The rendition of accounts by the accounts rendering units

is satisfactory and no accounts have been excluded at the end of the year.

(ii) Basis of Accounting

With the exception of some Periodical Adjustments and Book Adjustments (Annexure-A), the

accounts represent the actual cash receipts and disbursements during the current year. Physical

Assets and Financial Assets such as Government investments etc., are shown at historical cost

i.e., the value at the year of acquisition/purchase. Physical assets are not depreciated or amortised.

Losses in physical assets at the end of their life have not been expensed or recognised.

Liabilities on retirement benefits disbursed during the accounting period have been shown in the

accounts, but the pension liability of the Government i.e., the liability towards payment of

retirement benefits for the past service of its employees is not included in the accounts.

(iii) Currency in which Accounts are kept

The accounts of the Government of Haryana are maintained in Indian Rupees.

(iv) Form of Accounts

Under Article 150 of the Constitution, the accounts of the Union and of the States are kept in such

form as the President may, on the advice of the Comptroller and Auditor General, prescribe. The

word “form” used in Article 150 has a comprehensive meaning so as to include the prescription

not only of the broad form in which the accounts are to be kept, but also the basis for selecting

appropriate heads of accounts under which the transactions are to be classified.

49

(v) Classification under Revenue and Capital

Revenue expenditure is recurring in nature and is intended to be met from revenue receipts.

Capital Expenditure is defined as expenditure incurred with the objective of increasing concrete

assets of a material and permanent character or reducing recurring liabilities. However, during

the year, the Government incorrectly provided and incurred an amount of `8.76 crore on “Major

Works” under the Revenue Section and `124.11 crore on “Minor Works” under the Capital

Section. Thus, there is misclassification (net) of `115.35 crore under Revenue Section leading to

understatement of revenue expenditure to this extent.

2. Quality of Accounts

(i) Operation of omnibus Minor Head 800

Minor Head 800-Other Receipts/ Other Expenditure is intended to be operated only when the

appropriate minor head has not been provided in the accounts. Routine operation of Minor Head

800 is to be discouraged since it renders the accounts opaque. During the year, expenditure of

`14,778.53 crore under various Revenue and Capital Major Heads, constituting about 22.34 per

cent of total expenditure of `66,144.03 crore was booked under Minor Head 800-Other

Expenditure, below the concerned Major Heads. Instances where a substantial proportion (50 per

cent or more) of the expenditure were classified under Minor Head 800-Other Expenditure are

given in Annexure-B.

(ii) Unadjusted Abstract Contingent (AC) Bills

When money is required in advance or when they are not able to calculate the exact amount

required, Drawing and Disbursing Officers (DDOs) are permitted to draw money without

supporting documents, through Abstract Contingent (AC) bills, by debiting service heads.

Subsequently the DDOs are required to submit Detailed Countersigned Contingent (DCC) bills to

the Accountant General along with supporting documents, within a month. Delayed submission

or prolonged non-submission of DCC bills may affect the completeness and correctness of

accounts. The detail of AC Bills, pending adjustment, as on 31 March 2016 is as under:

Year Number of pending DCC Bills Amount (in crore)

Upto 2013-14 01 2.00

2014-15 01 0.79

2015-16 139 25.58

Total 141 28.37

50

77.30 per cent of DCC bills were awaited from General Education Department (100 DCC bills

amounting to ` 6.80 crore) and Road Transport Department (9 DCC bills amounting to ` 2.24

crore) till 2015-16.

(iii) Transfer of Funds to Personal Deposit Accounts

The State Government is authorised to open Personal Deposit (PD) accounts to deposit funds

required for specific purposes by transfer of funds from the Consolidated Fund. Transfer of funds

to PD accounts is booked as expenditure from the Consolidated Fund under the concerned service

Major Heads without any actual cash flow. PD accounts are normally required to be closed on the

last working day of the year and the unspent balances transferred back to the Consolidated Fund

and PD accounts are reopened next year, if necessary. The number of PD accounts opened by

transfer from the Consolidated Fund as on 31 March 2016 was ‘Nil’. Further, the PD accounts

which have been opened by transfer of funds other than from the Consolidated Fund, should be

reviewed every year and the accounts which are in-operative for more than three complete

account years should be closed and balance lying in such accounts should be credited to

Government accounts. The status of such PD accounts is given below:

(` in crore)

Opening Balance Addition during the year Closed during the year Closing Balance

Number Amount Number Amount Number Amount Number Amount

157 232.37 Nil 12.31 16 11.98 141 232.70

Out of 141 PD accounts as on 31 March 2016, 41 accounts involving `4.81 crore were

in-operative for more than three years and have not been closed thereby leading to deviation from

prescribed procedure.

(iv) Reconciliation of Receipts and Expenditure

To exercise effective control of expenditure, to keep it within the budget grants and to ensure

accuracy of their accounts, all Chief Controlling Officers (CCOs)/Controlling Officers (COs) are

required to reconcile the figures of Receipts and Expenditure recorded in their books every month

with the figures accounted for by the Accountant General (A&E). Such reconciliations of receipts

and expenditure figures under the Consolidated Fund have been completed cent per cent.

51

(v) Cash Balance

There is a difference of ` 2.57 crore (net debit) between the Cash Balance of the State

Government as worked out by the Accountant General (A&E) and as reported by the Reserve

Bank of India. This is mainly due to incorrect reporting of transactions by Agency Banks to the

Reserve Bank of India, and is being reconciled.

(vi) Utilization Certificates Awaited

Rule 8.14 of the Punjab Financial Rules, Volume-I (as applicable to Haryana State) prescribes

that, where grants are sanctioned for specific purposes, the departmental officers concerned

should obtain Utilization Certificates (UCs) from the grantees, which, after verification, should be

forwarded to the Accountant General (A&E), within the stipulated period. UCs outstanding

beyond the specified periods indicate absence of assurance on utilization of the grants for

intended purposes and the expenditure shown in the accounts to that extent cannot be treated as

final. The status of outstanding UCs as per the records of the Accountant General (A&E) is given

below:

Year(*) Number of Utilization

Certificates awaited

Amount

(in crore)

Upto 2013-14 442 2,297.89

2014-15 314 1,975.97

2015-16 1,025 3,422.22

Total 1,781 7,696.08

(* The year mentioned above relates to “Due year” i. e., after 12 months of actual drawal).

84.73 per cent of wanting UCs pertains to the departments of Rural Development (827 UCs

amounting to ` 2,668.91 crore) Urban Development (179 UCs amounting to ` 2,873.39 crore)

Rural Employment (131 UCs amounting to ` 304.96 crore) and General Education (372 UCs

amounting to ` 1,378.09 crore) till 2015-16.

3. Other Items

(i) Liabilities towards Pensionary Benefits

The expenditure during the year on “Pension and other Retirement Benefits” to State Government

employees recruited on or before 31 December 2005 was `5,134.45 crore (8.67 per cent of the

total revenue expenditure). State Government employees recruited on or after 1 January 2006 are

eligible for the New Pension Scheme (NPS) which is a defined contributory pension scheme.

52

In terms of the Scheme, the employee contributes 10 per cent of basic pay and dearness

allowances, which is matched by the State Government and the entire amount is transferred to the

designated fund manager through the National Securities Depository Limited (NSDL)/ Trustee

Bank. The actual amount payable by employees and the matching Government contribution, over

the years, has not been estimated. During the year, the State Government deposited `596.45 crore

with the NSDL/Trustee Bank against employees’ contribution of `328.94 crore and employer’s

share of `278.83 crore. Thus, short contribution of `50.11 crore by the Government towards

NPS has understated the revenue expenditure to this extent. A balance of `19.43 crore was

outstanding under Major Head 8342-Other Deposits, MnH 117-Defined Contribution Pension

Scheme for Government Employees as on 31 March 2016.

The interest outstanding towards NPS since its inception has not been estimated. The difference

between Employees’ Contribution and Employer’s Contribution has not been reconciled,

representing outstanding liabilities on account of un-collected, unmatched and un-transferred

amount with accrued interest thereon.

(ii) Guarantees

Guarantees are contingent liabilities on the Consolidated Fund of the State in case of default by

the borrower for whom the guarantee was extended. The position of guarantees reported in

Statements 9 and 20 is based on information received from the Finance Department of State

Government. No limits have been fixed by the Legislature by law under Article 293 of the

Constitution on the guarantees given by the State Government. The Haryana Fiscal

Responsibility and Budgetary Management (FRBM) Act, 2005, also, does not contain any

provisions for laying down the limits of giving of guarantees by the State. However, in November

2001, the Government of Haryana ordered levy of guarantee fee at the rate of 2 per cent on all the

current borrowings of Public Sector Undertakings, Co-operative Institutions, Local Bodies and

other concerns, raised from Financial Institutions against State Government guarantees. The State

Government, Finance Department vide letter no. 3/4/2016-III-ERAMU (FD) dated 06 July 2016

further intimated that levy of guarantee fee has been exempted in respect of Haryana State Co-

Operative Agriculture Rural Development Bank and that has been relaxed at one per cent in

respect of Haryana Scheduled Castes Finance and Development Corporation, and Haryana

Backward Classes & Economically Weaker Sections Kalyan Nigam Limited. During the year,

53

the Government received guarantee fee of `39.40 crore (including advance receipt of `10.70

crore) against receivable guarantee fee of `38.59 crore (`28.30 crore against the guarantees given

during the current year and `10.29 crore arrears pertaining to earlier years).

(iii) Loans and Advances

Except in respect of Loans and Advances made to Government servants (where the Accountant

General (A&E) maintains detailed accounts), information on all other loans and advances as

depicted in Statements 7 and 18 have been collected from State Government departments who are

responsible for maintaining such accounts. In respect of loans, whose detailed accounts are

maintained by the Accountant General (A&E), the concerned departmental Controlling Officers

should verify and communicate their acceptance of balances of loans, as intimated by Accountant

General (A&E). Acceptance of such balances is pending in many cases from 1992-93 onwards.

As the loan balances represent the financial assets of the State Government, non-acceptance of

balances may lead to non-repayment of loans by the loanee entities, resulting in possible loss of

assets. Details are given in Appendix-VII of Finance Accounts.

The State Government during the year 2015-16 granted loans of `40.13 crore to the Private Sugar

Mills and that of `12,266.83 crore to the Power Distribution Companies. Terms and conditions

for these loans were not finalized till 31 March 2016.

(iv) Reserve Funds

Details of Reserve Funds are available in Statements 21 and 22 of the Finance Accounts. There

were 12 Reserve Funds earmarked for specific purposes, out of which, 9 Funds were active and

3 Funds which have been inactive from 5 to 32 years. Details of some major Reserve Funds are

given below:

(a) Consolidated Sinking Fund

The State Government of Haryana in 2002 constituted the Consolidated Sinking Fund (CSF) for

redemption of Open Market Loans. As per guidelines, the Government is required to contribute to

the Fund at 1 to 3 per cent of the outstanding open market loans as at the end of the previous

year.

The State Government, during the year has contributed to the Fund only to the extent of ` 262.50

crore against the requirement of ` 526.53 crore (one per cent of outstanding market loans of

54

` 52,652.83 crore as on 31 March 2015), leading to short contribution to the Fund by ` 264.03

crore.

The balance in the Consolidated Sinking Fund as on 31 March 2016 was `1,519.06 crore out of

which, `1,516.93 crore has been invested during the year. Details of CSF are given in Statements

21 and 22 of Finance Accounts.

(b) Guarantee Redemption Fund

Government of Haryana constituted the Guarantee Redemption Fund (GRF) in 2003 for meeting

obligations arising out of the guarantees issued on behalf of State Public Sector Undertakings and

local bodies. As per the provisions of the Fund, the State Government is required to transfer to the

Fund, the guarantee fee collected, along with annual or periodic contributions as estimated by the

Government. The Fund is administered by the Reserve Bank of India. At the beginning of the

year 2015-16, the outstanding guarantees of the Government stood at `30,621.76 crore. RBI

guidelines of 2013 indicates contribution of minimum 1 per cent of outstanding guarantees at the

beginning of the year and thereafter a minimum of 0.5 per cent every year to achieve a corpus of

minimum 3 to 5 per cent of the outstanding guarantees of the previous year. During the year, the

State Government contributed `28.42 crore to the GRF.

Entire Fund balance of `843.42 crore (which is 2.75 per cent of the outstanding guarantees

` 30,621.76 crore) has been invested as on 31 March 2016.

(c) State Disaster Response Fund

The State Government replaced the Calamity Relief Fund with the State Disaster Response Fund

(SDRF) in 2010-11. In terms of the guidelines of the Fund, the Centre, and the States, are

required to contribute to the Fund in the proportion of 75:25.

During 2015-16, the Central Government released `203.43 crore on account of SDRF (second

installment of Central share of `87.93 crore for 2014-15 and `115.50 crore on account of first

installment for 2015-16). As against Government of India release of `203.43 crore, State’s

matching share works out to `67.81 crore. The State Government, however, transferred an

amount of `38.72 crore to a savings bank account operated by the Under Secretary, Emergency

Relief, Department of Revenue and Disaster Management, Haryana, designated as the

Administrator of the SDRF, for investment in bank account under SDRF. The operation of a

55

savings bank account by departmental officers is not as per the guidelines issued by the

Government of India for the operation of SDRF.

The Department has intimated that expenditure of `1,689.87 crore was incurred directly from the

amount deposited in the savings bank account towards SDRF without routing it through Treasury

account. Since the expenditure had already been incurred reducing the balance under the SDRF,

these transactions were brought in the records of the Accountant General (A&E) under relevant

heads of account through book adjustments entries in 2015-16. The State Revenue and Disaster

Management Department intimated the balance of `412.57 crore as the investments under SDRF

as on 31 March 2016, including `122.57 crore on account of interest accrued on SDRF-

Investment Account during the year.

Further, there is a short fall of `232.52 crore (Central Share `203.43 crore + State Share of

`67.81 crore less amount transferred `38.72 crore) towards transfer of Central and State share of

contribution to SDRF in 2015-16, resulting in understatement of revenue expenditure to this

extent.

(d) Mines and Mineral Development, Restoration and Rehabilitation Fund

The State Government, during the year 2015-16 operated a new Reserve Fund ‘Mines and

Mineral Development, Restoration and Rehabilitation Fund’ under head 8229-Development &

Welfare Fund, 114- Mines Welfare Funds, under “Reserve Funds not bearing interest” though the

Fund in question is bearing interest @ 6 per cent per annum.

As per constitution of the Fund, an amount equal to 10 per cent of the ‘Dead

Rent/Royalty/Contract Money’ paid to the State is to be charged from the mineral concession

holders in the nature of ‘other charges’ for restoration and rehabilitation works and credited to the

Fund. Also, an amount equal to 5 per cent of the amount received by State Government on

account of the ‘Dead Rent/Royalty/Contract Money’ in a financial year is to be

deposited/transferred in the Fund as Government Contribution to the Fund.

The State Government has not established accounting procedure under the Fund. As per Article

266(1) of the Constitution of India, all revenues received by Government of a State shall be

credited to the Consolidated Fund of the State. An amount of `14.49 crore received from the

concession holders during the year, on account of contribution to the Fund was credited directly

to the Fund, without routing it through the Consolidated Fund of the State. As intimated by the

Director General, Mines and Geology Department, Haryana in May 2016 that a sum of `224.76

56

crore was received by the State Government as dead rent/royalty/contract money and accordingly,

the State Government was required to contribute to the Fund to the extent of `11.24 crore (5 per

cent of `224.76 crore) which was not done by the State Government. Also, as per the norms, the

contribution to the Fund by the concession holders works out to `22.48 crore (10 per cent of

`224.76 crore) against which only `14.49 crore was received, thereby short contribution by the

concession holders to the extent of `7.99 crore. There is, thus, short contribution to the Fund to

the extent of `19.23 crore (`11.24 crore by the State Government and `7.99 crore by the

concession holders). Also, adjustment of interest which works out to `0.31 crore on the balances

credited to the Fund has not been made by the State Government during the year.

(v) Central Road Fund

The State Government, during the year 2015-16 received a grant of `78.65 crore from the

Government of India out of Central Road Fund which was accounted for in State’s accounts

under major head-1601. The amount was ultimately credited to head 8449-Other Deposits, 103-

Subventions from Central Road Fund per contra debit to head 3054-Roads and Bridges, 80-

General, 797-Transfer to/from Reserve Fund/Deposit Account. An expenditure of ` 43.02 crore

incurred on specific road works was met from the Fund by debit to head 8449-Other Deposits,

103 Subventions from Central Road Fund and deduct debit to head 3054-Roads and Bridges, 80-

General, 797-Transfer to/from Reserve Fund/Deposit Account.

(vi) Suspense and Remittances Balances

The Finance Accounts reflect the net balances under Suspense and Remittance Heads. The

outstanding balances under these heads are worked out aggregating the outstanding debit and

credit balances separately under various heads. Significant suspense items have been shown as

gross debit and credit balances for the last three years, in Annexure-C.

(vii) Direct transfer of Central Scheme Funds to implementing Agencies in the State (Funds

routed outside State Budget)

Till 31 March 2014, Government of India transferred substantial funds directly to State

Implementing Agencies/ Non-Government Organizations (NGOs) for implementation of various

schemes/ programmes. As per position available on the PFMS portal of the Controller General of

Accounts (CGA), Government of India released `919.15 crore to the implementing agencies

during 2015-16.

57

Details are at Appendix-VI. Government of India’s decision to release all assistance to CSSs/

ACA, directly to the State Government and not to implementing agencies has reduced the direct

transfers to implementing agencies, by 71 per cent, as compared to 2013-14.

(viii) Rush of Expenditure

Principles of prudent financial management prescribe that expenditure at the fag end of the

financial year should be avoided. Though, instructions were issued by the State Government to

curb rush of expenditure, an expenditure of `8,670.50 crore (excluding book adjustment of

`5,190.00 crore under Ujwal DISCOM Assurance Yojana (UDAY) made on 31 March 2016) was

incurred during March 2016 which was approximately 13.11 per cent of total expenditure of

`66,144.03 crore under the Revenue and Capital heads for the year. Details of major heads of

account where the expenditure incurred in March 2016 was more than 45 per cent of the total

expenditure are given in Annexure-D.

(ix) Interest Adjustments

Government is liable to pay/adjust interest in respect of balances under category J-Reserve Funds

(a. Reserve Funds bearing interest) and K-Deposits bearing interest, and specific sub-major head

are provided for this purpose in the List of Major and Minor Heads of Account (e.g. ‘05-Interest

on Reserve Funds’ and ‘60-Interest on Other Obligations’ under Major head 2049-Interest

Payments). Outstanding balances, at the beginning of the year, under J-(a) Reserve Funds bearing

interest were `2,251.12 crore. The State Government has paid interest on all the interest bearing

Reserve Funds.

The State Government, during the year 2015-16 operated head 8342-Other Deposits, 103-

Deposits of Government Companies, Corporation etc., under ‘Deposits bearing interest’ for

recording deposits on account of compensation towards land acquisition by National Highways

Authority of India(NHAI)/Ministry of Railways and an amount of `344.38 crore was received

under this head, during the year. However, no rate of interest has been prescribed by the State

Government for such deposits and adjustment towards interest on these deposits has not been

made. As such, `2.40 crore (taking ways and means advance average interest rate for the year

2015-16 at 7.25 percent) on account of interest was not paid by the State Government.

The State government, during the year 2015-16 paid, from interest head, an amount of `721.93

crore to the Uttar Haryana Bijli Vitran Nigam Limited (UHBVNL), on account of committed

liabilities of interest on the loans of UHBVNL under Financial Restructuring Plan (FRP) of 2012.

58

(x) Write-off of Central Loans

Though, central loans advanced to the State Government by various Ministries (except those

advanced by the Ministry of Finance itself) as on 31 March 2010 towards Central Plan and

Centrally Sponsored Schemes stand written off by the Ministry of Finance, Government of India,

yet a balance of `6.34 crore under Centrally Sponsored Plan Schemes in the accounts is under

reconciliation.

(xi) Adverse Balances

An adverse balance of `1.37 crore as on 31 March 2016 was persisting under head 8443-Civil

Deposits, 121-Deposits in connection with Elections.

(xii) Contingency Fund

The corpus of the Contingency Fund of the Government of Haryana is `200 crore. An advance

of `63.22 crore was drawn from the Fund which was duly recouped during year.

(xiii) Ujwal DISCOM Assurance Yojana (UDAY)

Pursuant to the revival package for electricity distribution companies, the State Government,

during the year 2015-16 took over the debt of the DISCOMs to the extent of `17,300.00 crore by

issuing bonds to the participating lender banks, through the Reserve Bank of India. The break-up

of financial package to the Distribution Companies is as under:

(` in crore)

Sl. No. Nature of assistance Amount

1. Grants-in-aid to Uttar Haryana Bijli Vitran Nigam Limited 2,379.37

2. Grants-in-aid to Dakshin Haryana Bijli Vitran Nigam Limited 1,513.13

3. Equity Capital to Uttar Haryana Bijli Vitran Nigam Limited 793.12

4. Equity Capital to Dakshin Haryana Bijli Vitran Nigam Limited 504.38

5. Loans to Uttar Haryana Bijli Vitran Nigam Limited 7,402.49

6. Loans to Dakshin Haryana Bijli Vitran Nigam Limited 4,707.51

Total 17,300.00

59

(xiv) Disclosures under the Haryana Fiscal Responsibility and Budget Management

(FRBM) Act and Rules there under.

Though, the State Government has not amended its FRBM Act in terms of recommendations of

Fourteenth Central Finance Commission, yet the achievement of the State Government on various

parameters is as under (debt taken over under UDAY not included for calculation of fiscal

deficit):

* GSDP at current prices (as per Advance Estimates): ` 4,92,656.90 crore, as intimated by the Department of Economic & Statistical Analysis,

Haryana (Figures of GSDP are not available on the website of Ministry of Statistics and Program Implementation).

Sl. No. Parameter Achievements as per the Accounts.

1. Revenue Deficit

(without UDAY) to be

zero during 2015-16.

As per the Accounts, the Government of Haryana had a Revenue

Deficit of `8,319.21 crore in 2014-15 and `7,786.65 crore

(excluding `3,892.50 crore expenditure under UDAY) in 2015-16.

The accounts of Government of Haryana continued to show

Revenue Deficit from 2008-09 onwards.

2. Fiscal Deficit (without

UDAY) not to exceed

3.25 per cent of

estimates of GSDP

during 2015-16.

As per the Accounts, the Government of Haryana maintained Fiscal

Deficit of ` 12,586.05 crore i.e. 2.89 per cent of GSDP during

2014-15 and ` 14,179.51 crore ( excluding expenditure of

` 17,300.00 crore: `3,892.50 crore under Revenue Section,

`1,297.50 crore under Capital Section and `12,110.00 crore under

Loans and Advances, under UDAY) i.e. 2.88 per cent of GSDP*

during 2015-16.

3. Debt stock (without

UDAY) not exceeding

19.28 per cent of GSDP

during 2015-16.

The total outstanding debt of the State Government (`84,409.05

crore, excluding bonds for `17,300.00 crore issued under UDAY)

was 17.13 per cent of GSDP* for the year 2015-16.

60

(xv) Impact on Revenue Deficit and Fiscal Deficit

The impact on the Revenue Deficit and Fiscal Deficit of the State brought out in the preceding

paras is tabulated below:

(` in crore)

Para-

graph

No.

Item Impact on Revenue Deficit Impact on Fiscal Deficit

Understatement of Revenue

Deficit Understatement of Fiscal

Deficit

1(v) Misclassification under

Revenue and Capital

115.35 ..

3(i) Short contribution toward

NPS

50.11 50.11

3(iv)(a) Short contribution to

Consolidated Sinking Fund

264.03 264.03

3(iv)(c) Short contribution to State

Disaster Response Fund

232.52 232.52

3(iv)(d) Non contribution to Mines

and Mineral Development,

Restoration and

Rehabilitation Fund

11.24 11.24

3(iv)(d) Non-adjustment of interest

on Mines and Mineral

Development, Restoration

and Rehabilitation Fund

0.31 0.31

3(ix) Non-adjustment of interest

on Deposits Accounts

2.40 2.40

Total Understatement 675.96 560.61

61

Annexure-A

Statement of Periodical/Other Adjustments

(Referred to in Para 1 (ii) of Notes to Accounts)

Sl.

No.

Periodical

Adjustments

Head of Account Amount (` in crore)

Remarks

From To

1. Adjustment of GPF

Interest

2049-Interest

Payments

8009- State Provident Fund 921.80 Adjustment of accrued

interest on Provident

Fund balances.

2.

Adjustment of

interest on balances

in State

Government

Employees’

Insurance Scheme

2049-Interest

Payments

8011-Insurance and

Pension Funds

25.00 Adjustment of interest

on balances in State

Government

Employees’ Insurance

Scheme.

3.

Transfer to

Depreciation

Reserve Funds

2049-Interest

Payments 8115- Depreciation/

Renewal Reserve Funds,

103- Depreciation Reserve

Funds- Government

Commercial Departments

32.14 Interest charged on

Depreciation Reserve

Funds.

4.

Transfer to

Depreciation

Reserve Funds

3055-Road

Transport

8115- Depreciation/

Renewal Reserve Funds,

103- Depreciation Reserve

Funds-Government

Commercial Departments

42.75 Depreciation on buses

charged to revenue

expenditure for

transfer to

depreciation reserve

funds.

5.

Adjustment of

interest on capital

investments in

Roadways.

3055-Road

Transport

0049-Interest Receipts 37.50 Interest charged on

capital investments.

6.

Adjustment of

interest charged on

Reserve Fund

2049-Interest

Payments

8115-General and Other

Reserve Fund, 104-

Depreciation Reserve

Funds-Government Non-

commercial Departments

0.45 Interest charged on

Depreciation Reserve

Fund(Government

Presses)

7.

Adjustment of

transfer to Reserve

Fund

2202-General

Education

8115-General and Other

Reserve Fund, 104-

Depreciation Reserve

Funds-Government Non-

commercial Departments

0.08 Transfer to

Depreciation Reserve

Fund(Government

Text Books Press)

8.

Adjustment of

transfer to Reserve

Fund

2058-Printing

& Stationery

8115-General and Other

Reserve Fund, 104-

Depreciation Reserve

Funds-Government Non-

commercial Departments

0.06 Transfer to

Depreciation Reserve

Fund(Government

Press)

9

Capital

Expenditure on

Purchases of Buses

from Depreciation

Reserve Funds

8115-

Depreciation/

Renewal

Reserve Funds,

103-

Depreciation

Reserve Funds-

Government

Commercial

Departments

5055-Capital outlay on

Road Transport

19.50 Expenditure on

purchase of new buses

met from Reserve

Fund

62

Annexure-A-contd.

Statement of Periodical/Other Adjustments

(Referred to in Para 1 (ii) of Notes to Accounts)

Sl.

No.

Periodical

Adjustments

Head of Account Amount

(` in crore)

Remarks From To

10.

Adjustment of

interest charged on

Motor Transport

Reserve Fund

2049-Interest

Payments

8121-General and Other

Reserve Fund, 101-

General and other

Reserve Funds of

Government Commercial

Departments

0.25 Interest on Motor

Transport Reserve

Fund.

11.

Adjustment of

expenditure met

out from Reserve

Fund

8121-General and

Other Reserve

Fund, 101-

General and other

Reserve Funds of

Government

Commercial

Departments

3055-Road Transport 0.25 Expenditure met from

Motor Transport

Reserve Fund.

12. Adjustment of

transfer to Reserve

Fund

3055-Road

Transport

8121-General and Other

Reserve Fund, , 101-

General and other

Reserve Funds of

Government Commercial

Departments

0.25 Transfer to General

and Other Reserve

Funds (Motor

Transport Reserve

Fund)

13.

State Disaster

Response Funds

8121-126-State

Disaster Response

Fund- Investment

Account

8121-122- State Disaster

Response Fund

38.72 Adjustment of amount

drawn from

consolidated Fund for

transfer to State

Disaster Response

Fund.

14.

Adjustment of

interest accrued on

investments in

SDRF

8121-126- State

Disaster Response

Fund- Investment

Account

8121-122 -State Disaster

Response Fund

122.57 Adjustment of interest

accrued on

investments in SDRF

15.

State Disaster

Response Funds

8121-122 State

Disaster Response

Fund

2245-05-901-Deduct

amount met from State

Disaster Response Fund

1,689.87 Adjustment of amount

met from State

Disaster Response

Fund

16.

Expenditure

incurred directly

from SDRF

investment account

8121-126 SDRF

Investment

Account

2245-Relief on account of

Natural Calamities

1,689.87 Adjustment of

expenditure incurred

from SDRF

Investment Account

without routing the

disinvestment

proceeds through

treasury

17.

Withdrawal of

excess accountal of

contribution/

interest on SDRF

8121-126- State

Disaster Response

Fund Investment

Account

8121-122- State Disaster

Response Fund

8.99 Withdrawal of excess

accountal of

contribution of `1.55

crore and interest of

`7.44 during 2013-14.

63

Annexure-A-contd.

Statement of Periodical/Other Adjustments

(Referred to in Para 1 (ii) of Notes to Accounts) Sl.

No.

Periodical

Adjustments

Head of Account Amount

(` in crore)

Remarks

From To

18.

Adjustment of

Interest in

Irrigation Projects

2700-Major

Irrigation

0049-Interest Receipts 407.25 Interest charged on

capital invested in

Irrigation Projects.

19. Adjustment of

Interest in

Irrigation Projects

2701-Medium

Irrigation

0049-Interest Receipts 176.59 Interest charged on

capital invested in

Irrigation Projects.

20.

Adjustment of

Electricity Duty

treated as

subsidies.

2801-Power

0043 Taxes and Duties on

Electricity

249.89 Adjustment on

account of recovery of

Electricity Duty

collected by Power

Companies treated as

subsidy to them.

21.

Adjustment of

contribution to

Consolidated

Sinking Fund

2048-

Appropriation for

reduction or

avoidance of debt,

101-Sinking Fund

8222-01-101 Sinking

Funds

262.50 Contribution made by

State Government to

Consolidated Sinking

Fund.

22.

Adjustment of

interest accrued on

investments in

Sinking Fund

8222-02-101

Sinking Fund

Investment

Account

8222-01-101 Sinking

Funds

103.26 Interest accrued on

investments in Sinking

Fund.

23.

Adjustment of

interest charges on

capital investment

in Grain Supply

Scheme.

4408-Capital

outlay on Food

Storage and

Warehousing

0049-Interest Receipts 207.76 Interest charged on

capital investment in

Grain Supply Scheme.

24.

Adjustment of

Grant-in-aid in

kind received from

Central

Government.

2211-Family

Welfare, 103-

Maternity and

Child Health,

200-Other

Services and

Supplies

1601-Grants-in-aid from

Central Government, 02-

Grants for State Plan

Schemes, 175-Family

Welfare Reproductive and

Child

11.98 Grants-in-aid in kind,

received from Central

Government.

25.

Adjustment of

transfer of annual

contribution to

Guarantee

Redemption Fund

2075-

Miscellaneous

General

Services,800-

Other Expenditure

8235- 117-Guarantee

Redemption Fund

28.42 Transfer of

contribution to

Guarantee Redemption

Fund.

26.

Adjustment of

interest accrued on

investments in

Guarantee

Redemption Fund

8235-117-

Guarantee

Redemption Fund

8235-120-Guarantee

Redemption Fund-

Investment Account

61.86 Interest accrued on

investments in

Guarantee Redemption

fund.

64

Annexure-A-concld.

Statement of Periodical/Other Adjustments

(Referred to in Para 1 (ii) of Notes to Accounts)

Sl.

No.

Periodical

Adjustments

Head of Account Amount

(` in crore)

Remarks

From To

27.

Adjustment of

grants from Central

Road Fund

3054-Roads and

Bridges, 80-General,

797- Transfer to/from

Reserve Fund/

Deposit Account

8449-Other Deposits,

103-Subvention from

Central Road Fund

78.65 Transfer of grants

from Central Road

Fund to Deposit

Account.

28.

Adjustment of

expenditure met

from Central Road

Fund

3054-Roads and

Bridges, 80-General,

797- Transfer to/from

Reserve Fund/

Deposit Accounts

8449-Other Deposits,

103-Subvention from

Central Road Fund

43.02 Expenditure met from

Central Road Fund

29

Adjustment of

deposits lying

unclaimed

transferred to

Revenue

8338-Deposits of

Local Funds, 104-

Deposits of Other

Autonomous Bodies

0075-Misc. General

Services, 101-

Unclaimed Deposits

5.00 Deposits lying

unclaimed transferred

to Revenue.

30

Adjustment of

Grants-in-

aid/Equity to

Power Distribution

Companies

2801-Power, 05-

Transmission &

Distribution, 800-

Other Expenditure

4801-Capital Outlay

on Power Projects,

05- Transmission &

Distribution, 190-

Investments in Public

Sector & Other

Undertakings

6003-106-

Compensation and

other Bonds

5,190.00 Adjustment of Grants-

in-aid/Equity to Power

Distribution

Companies in taking

over the debt of the

DISCOMS. through

issue of bonds.

65

Annexure-B

Statement of Major Head-wise expenditure booked under Minor Head 800-Other

Expenditure

(Referred to in Para 2 (i) of Notes to Accounts)

(` in crore)

Sl.

No.

Major

Head

Description Total

Expenditure

Expenditure under

Minor Head 800

Percentage

1. 2075 Miscellaneous

General Services

29.13 28.49 98

2. 2250 Other Social

Services

2.27 2.00 88

3.

2700 Major Irrigation 976.69 778.91 80

4. 2701 Medium Irrigation 208.98 205.19 98

5. 2801 Power 10,215.89 10,215.89 100

6. 4250 Capital Outlay on

other Social

Services

109.43 81.81 75

7.

4700 Capital outlay on

Major Irrigation

231.21 115.93 50

8. 5053 Capital Outlay on

Civil Aviation

1.28 1.12 87

9. 5452 Capital Outlay on

Tourism

21.95 21.05 96

Total 11,796.83 11,450.39 97

66

Annexure-C

Details of Outstanding Suspense and Remittances Balances

(Referred to in Para 3 (vi) of Notes to Accounts)

(` in crore)

(a) 8658- Suspense Accounts

Minor Head 2013-14 2014-15 2015-16

Dr. Cr. Dr. Cr. Dr. Cr.

101- Pay and Accounts

Office Suspense

13.39 0.09 16.23 0.08 17.27 0.08

Net 13.30 (Dr.) 16.15 (Dr.) 17.19 (Dr.)

102- Suspense

Accounts(Civil)

75.18 16.28 90.30 0.30 43.45 (-) 2.96

Net 58.90 (Dr.) 90.00 (Dr.) 46.41 (Dr.)

107- Cash Settlement

Suspense Account

163.17* 37.95* 161.53 37.65 172.18 39.62

Net 125.22 (Dr.) 123.88 (Dr.) 132.56 (Dr.)

109- Reserve Bank

Suspense(Hqrs)

0.11 4.26 (-) 1.73 6.66 3.70 0.36

Net 4.15 (Cr.) 8.39(Cr.) 3.34 (Dr.)

110- Reserve Bank

Suspense-Central

Accounts Office

7.21 33.37 2.99 4.30 4.64 4.31

Net 26.16 (Cr.) 1.31 (Cr.) 0.33 (Dr)

112- Tax Deducted at

Source Suspense

.. 25.22 .. 25.60 .. 23.23

Net 25.22 (Cr.) 25.60 (Cr.) 23.23 (Cr)

(b) 8782- Cash Remittances and adjustments between officers rendering accounts to the

same Accounts Office.

Minor Head 2013-14 2014-15 2015-16

Dr. Cr. Dr. Cr. Dr. Cr.

102- Public Works

Remittances

99.17 257.17 124.52 278.69 155.48 290.90

Net 158.00 (Cr.) 154.17 (Cr.) 135.42 (Cr.)

103- Forest Remittances 0.05 8.63 4.53 4.91 2.47 3.90

Net 8.58 (Cr.) 0.38 (Cr.) 1.43 (Cr.)

*Figures shown in Finance Accounts for the year 2013-14 as `125.22 crore (Debit) and `Nil (Credit) were depicted erroneously. Necessary

corrections have been made.

67

Annexure-D

Major Heads of Account where the expenditure incurred in March 2016 was more than

45 per cent of total expenditure.

(Referred to in Para 3 (viii) of Notes to Accounts)

(` in crore)

Sl.

No.

Major

Head

Description Total

Expenditure

during 2015-16

Expenditure

during

March 2016

Percentage to

Total

Expenditure

1. 2501 Special Programmes

for Rural Development

67.81 34.46 51

2. 3451 Secretariat Economic

Services

162.27 74.12 46

3. 4055 Capital Outlay on

Police

227.65 108.06 47

4. 4235 Capital Outlay on

Social Security and

Welfare

57.45 29.93 52

5. 5055 Capital Outlay on Road

Transport

111.14 58.77 53