Part A – Government Accounts...6 The Travancore – Cochin Chemicals Limited 16.91 60.67 2001-02 7...

Appendices

Appendix V

(Reference: Paragraph 1.4; Page 4)

Part A – Government Accounts

I. Form of Annual Accounts The accounts of the State Government are prepared in two volumes viz., the Finance Accounts and the Appropriation Accounts. The Finance Accounts present the details of all transactions pertaining to both receipts and expenditure under appropriate classification in the Government accounts. The Appropriation Accounts, present the details of expenditure by the State Government vis-à-vis the amounts authorised by the State Legislature in the budget grants. Any expenditure in excess of the grants requires regularisation by the Legislature.

Part B - List of terms used in the Chapter-I and basis for their calculation

Terms Basis for calculation Buoyancy of a parameter Rate of Growth of the parameter

GSDP Growth Buoyancy of a parameter (X) with respect to another parameter (Y)

Rate of Growth of the parameter (X) Rate of Growth of the parameter (Y)

Rate of Growth (ROG) [(Current year Amount/previous year Amount) –1] * 100 Trend/Average Trend of growth over a period of 5 years

[LOGEST (Amount of 1997-98:Amount of 2002-03)-1]*100 Development Expenditure Social Services + Economic Services Weighted Interest Rate Interest Payment / [(Amount of previous year’s Fiscal

Liabilities + Current year’s Fiscal Liabilities)/2]*100 Interest spread GSDP growth – Weighted Interest Rate Interest received as per cent to outstanding loans and advances

(Interest Received / Closing balance of Loans and Advances)*100

Revenue Deficit Revenue Receipt – Revenue Expenditure Fiscal Deficit Revenue Expenditure + Capital Expenditure + Net Loans and

Advances – Revenue Receipts – Miscellaneous Capital Receipts

Primary Deficit Fiscal Deficit – Interest Payments Balance from Current Revenue (BCR)

Revenue Receipt minus Plan grants and Non-Plan Revenue Expenditure excluding debits under 2048-Appropriation for Reduction or Avoidance of Debt

145

Audit Report (Civil) for the year ended 31 March 2003

Appendix VI Status of submission of accounts as of September 2003

by bodies/authorities (Reference: Paragraph 1.7.1; Page 15)

Sl. No. Name of body

Section under which

entrusted

Date of entrustment

Year up to which

entrusted

Year up to which

accounts were due

Year up to which

accounts were

submitted

Year up to which Audit Reports were

issued

1 Command Area Development Authority 19(3) 3 August 2000 2004-05 2002-03 2000-01 1999-2000

2 Kerala Institute of Labour and Employment 20(1) 29 June 2002 2006-07 2002-03 2000-01 2000-01

3 Kerala Khadi and Village Industries Board 19(3) 20 January 1999 2002-03 2002-03 1999-2000 1998-99

4 Kerala State Commission for Backward classes 19(3) 25 March 2002 2006-07 2002-03 2000-01 1999-2000

5 Kerala Water Authority 20(1) 10 February 1999 2003-04 2002-03 2001-02 2000-01

6 Kerala State Human Rights Commission 19(2) 4 August 1997 1998-99

onwards 2002-03 2001-02 1999-2000

7 Kerala Building and Other Construction Workers’ Welfare Board

19(2) 20 November 2001 1998-99 onwards 2002-03 2000-01 1999-2000

146

Appendices

Appendix VII

Statement showing cases of misappropriations, defalcations, etc., reported up to March 2003 and pending finalisation as at the end of June 2003

(Reference: Paragraph 1.7.2; Page 15)

(Rupees in lakh) Cases reported during Cases reported

upto March 1999 1999-2000 2000-01 2001-02 2002-03 Total Sl.

No. Name of Department

No. Amount No. Amount No. Amount No. Amount No. Amount No. Amount

1 Agriculture 7 1.27 - - - - - - 2 2.85 9 4.12

2 Animal Husbandry 5 0.41 - - - - - - - - 5 0.41

3 Cultural affairs (Archives) 1 0.21 - - - - - - - - 1 0.21

4 Finance

(i) National savings

(ii) Treasuries

1

11

0.45

93.50

-

-

-

-

-

1

-

19.12

-

1

-

0.21

-

1

-

0.29

1

14

0.45

113.12

5 Fisheries and Ports 1 1.32 - - - - - - - - 1 1.32

6 Forest and Wildlife - - - - - - 1 8.06 - - 1 8.06

7 General Education 16 26.10 - - 3 7.90 1 0.13 1 0.15 21 34.28

8 Health and Family Welfare

(i) Health Services

(ii) Medical Education

10

2

4.39

0.71

-

-

-

-

-

1

-

2.96

-

-

-

-

2

-

2.16

-

12

3

6.55

3.67

9 Higher Education (Collegiate Education)

6 2.15 1 0.73 - - - - 4 4.87 11 7.75

10 Home

(i) Police

(ii) Administration of justice

4

3

15.07

0.46

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

4

3

15.07

0.46

11 Industries 2 0.40 - - - - - - - - 2 0.40

12 Local Self Government (Rural) 6 3.32 1 0.27 - - - - - - 7 3.59

13 Public Works

(i) Buildings

(ii) Roads and Bridges

9

8

3.56

2.96

1

-

0.06

-

1

1

0.13

0.56

-

-

-

-

2

1

2.77

3.31

13

10

6.52

6.83

14 Revenue

(i) Land Revenue

(ii) Survey and Land Records

10

1

10.91

5.60

1

-

0.18

-

1

-

11.87

-

-

-

-

-

-

-

-

-

12

1

22.96

5.60

15 Taxes (Lotteries) 1 3.43 - - - - - - 1 3.58 2 7.01

16 Scheduled Caste/ Scheduled Tribes Development

2 0.17 - - - - - - - - 2 0.17

17 Water Resources 19 27.29 2 1.65 2 0.12 - - 2 10.30 25 39.36

Total 125 203.68 6 2.89 10 42.66 3 8.40 16 30.28 160 287.91

147

i.ex


Appendix VIII Department-wise details of Writes off of losses, etc.


Writes off Waivers Sl. No. Name of Department Number

of cases Amount

(Rupees in lakh)

Number of cases

Amount (Rupees in

lakh)

1 Agriculture Department 4 0.55 1 0.16

2 Agriculture (Dairy Development) Department

2 2.00 2 0.28

3 Co-operation Department 1 0.10 -- --

4 Cultural Affairs Department 3 1.77 -- --

5 Finance Department 4 1.03 4 0.59

6 Fisheries and Ports Department 4 6.26 2 1.22

7 General Administration Department 6 3.19 7 0.48

8 General Education Department 5 0.86 1 0.17

9 Health and Family Welfare Department 8 3.19 4 0.51

10 Higher Education Department 23 6.11 2 0.19

11 Home Department 15 5.77 6 1.20

12 Housing Department 5 8.83 -- --

13 Industries Department 9 2.95 8 0.70

14 Labour and Rehabilitation Department 7 1.99 1 0.04

15 Law Department 1 2.00 -- --

16 Local Self Government Department 2 1.02 -- --

17 Planning and Economic Affairs Department 3 0.49 2 0.04

18 Revenue Department 2 0.40 2 1.11

19 Scheduled Castes and Scheduled Tribes Development Department

1 0.13 1 0.09

20 Taxes Department 10 2.22 1 1.86

21 Water Resources Department 1 0.27 -- --

Total 116 51.13 44 8.64

148

Appendices

Appendix IX

List of Statutory Corporations and Government Companies having accumulated loss and investment in them by Government (Reference: Paragraph 1.8.3; Page: 17)

Government

investment as of 31 March 2003

Accumulated loss Sl. No. Name of concern

(Rupees in crore)

Period up to which accounts were

finalised

1 The Kerala Financial Corporation 129.99 63.85 2001-02

2 Kerala State Road Transport Corporation 110.49 898.77 2000-01

3 Kerala Industrial Infrastructure Development Corporation 88.24 3.08 2001-02

4 The Kerala Fisheries Corporation Limited* 4.85 11.05 1984-85

5 Kerala Tourism Development Corporation Limited 38.54 0.67 1997-98

6 The Travancore – Cochin Chemicals Limited 16.91 60.67 2001-02

7 Kerala Construction Components Limited 0.28 0.98 1996-97

8 Kerala State Industrial Development Corporation 270.74 14.17 2001-02

9 The Kerala Premo Pipe Factory Limited* 1.31 1.11@ 1992-93

10 Plantation Corporation of Kerala Limited 5.57 10.94 2000-01

11 The Kerala Ceramics Limited 5.24 25.31 2000-01

12 The Kerala Agro-Industries Corporation Limited 3.05 6.34 1998-99

13 Trivandrum Spinning Mills Limited 7.73 16.71 2001-02

14 Kerala Electrical and Allied Engineering Company Limited 21.34 45.64 2000-01

15 Kerala Soaps and Oils Limited 2.59 37.40 1994-95

16 Travancore Plywood Industries Limited 0.49 23.04 2001-02

17 Trivandrum Rubber Works Limited 2.75 21.20 1996-97

18 Kerala State Handloom Development Corporation Limited 10.57 9.80 2001-02

19 Handicrafts Development Corporation of Kerala Limited 1.94 1.65 1996-97

20 The Kerala State Cashew Development Corporation Limited 48.87 309.54@ 2002-03

21 Chalakudy Refractories Limited* 3.47 3.36 1989-90

22 Kerala State Coir Corporation Limited 8.80 8.98@ 2002-03

23 Kerala State Drugs and Pharmaceuticals Limited 1.80 10.60 1994-95

24 Sitaram Textiles Limited 5.94 27.28 2000-01

25 Kerala State Textiles Corporation Limited 17.88 25.12 2001-02

26 The Kerala Land Development Corporation Limited 6.71 32.21 1998-99

27 Kerala State Electronics Development Corporation Limited 88.16 200.11 1999-2000

28 The Travancore Sugars and Chemicals Limited 0.32 4.48 2000-01

29 The Kerala State Civil Supplies Corporation Limited 8.56 283.21 2000-01

30 Scooters Kerala Limited 2.20 10.08 2000-01

31 Kerala Automobiles Limited 3.47 4.07 2001-02

32 Steel Industrials Kerala Limited 27.92 27.42 2001-02

* Under liquidation @ Provisional

149


Appendix IX – Concld.

Government investment as of 31 March 2003

Accumulated loss Sl. No. Name of concern

(Rupees in crore)

Period up to which accounts were

finalised

33 Kerala State Construction Corporation Limited 0.88 9.90 2000-01

34 Kerala State Film Development Corporation Limited 17.11 15.27 2000-01

35 Kerala Livestock Development Board Limited 6.03 2.18 1999-2000

36 Kerala State Coconut Development Corporation Limited 2.85 9.72 1991-92

37 Kerala Small Industries Development Corporation Limited 18.16 28.53 1999-2000

38 Overseas Development and Employment Promotion Consultants Limited 0.66 0.07 2001-02

39 Kerala Fishermen’s Welfare Corporation Limited* 0.42 1.00 1982-83

40 Kerala State Engineering Works Limited* 0.46 1.51 1991-92

41 Metropolitan Engineering Company Limited 2.52 3.96 1996-97

42 The Kerala State Handicapped Persons’ Welfare Corporation Limited 1.97 0.39 1992-93

43 Kerala Artisans’ Development Corporation Limited 1.93 1.95 1999-2000

44 Kerala State Development Corporation for Christian Converts from Scheduled Castes and the Recommended Communities Limited

10.95 0.46 1991-92

45 Transformers and Electricals Kerala Limited 11.20 64.84 2001-02

46 The Metal Industries Limited 0.47 1.74 2001-02

47 Meat Products of India Limited 0.98 5.92 2000-01

48 Kerala State Palmyrah Products Development and Workers’ Welfare Corporation Limited 0.87 0.11 1998-99

49 Kerala Special Refractories Limited* 2.91 2.08 1996-97

50 Kerala State Poultry Development Corporation Limited 1.00 2.42 2000-01

51 Kerala State Women’s Development Corporation Limited 6.41 0.31 1994-95

52 Kerala State Horticultural Products Development Corporation Limited 5.13 1.22 1996-97

53 Kerala Hitech Industries Limited 13.00 15.61 2001-02

54 Kerala School Teachers and Non-teaching Staff Welfare Corporation Limited 0.50 1.03 2001-02

55 Steel Complex Limited 3.00 45.07 2001-02

56 Kerala State Wood Industries Limited# 1.25 5.65 1988-89

57 Kerala State Maritime Development Corporation 8.86 4.63 2001-02

58 Kerala State Mineral Development Corporation Limited 1.26 0.48 2001-02

59 Kerala Feeds Ltd. 20.74 3.96 2001-02

60 Autokast Limited 1.00 107.82 2001-02

61 Kerala State Ex-servicemen Development and Rehabilitation Corporation 0.50 0.04 2001-03

Total 1089.74 2536.71 Source: Statement No.14 of Finance Accounts 2002-03

* Under liquidation # Under lockout from 1st June 1993

150

Appendices

Appendix X Significant cases of saving in grants/appropriation


(Rupees in crore)

Sl. No. Number and Name of Grant/Appropriation Total grant/

appropriation

Amount of saving

(percentage ) Revenue Voted

1 II Heads of States, Ministers and Headquarters Staff 115.57 12.22 (11)

2 VI Land Revenue 117.78 35.32 (30) 3 XX Water Supply and Sanitation 254.81 59.54 (23) 4 XXI Housing 84.01 15.32 (18) 5 XXII Urban Development 319.50 99.92 (31) 6 XXIV Labour and Labour Welfare 124.54 55.87 (44) 7 XXV Social Welfare including Welfare of

Scheduled Castes, Scheduled Tribes and Other Backward Classes

759.44 81.64 (11)

8 XXVI Relief on Account of Natural Calamities 193.84 48.85 (25)

9 XXVIII Miscellaneous Economic Services 33.55 5.61 (17) 10 XXIX Agriculture 470.12 70.43 (15) 11 XXX Food 172.15 112.55 (65) 12 XXXI Animal Husbandry 106.90 14.40 (13) 13 XXXIII Fisheries 65.28 13.02 (20) 14 XXXIV Forest 165.17 22.05 (13) 15 XXXV Panchayat 1190.51 277.51 (23) 16 XXXVI Community Development 219.07 59.28 (27) 17 XXXVIII Irrigation 114.09 23.95 (21) 18 XLII Tourism 82.75 16.81 (20) 19 XLIII Compensation and Assignments 68.30 10.24 (15)

Capital Voted 20 XVII Education, Sports, Art and Culture 38.73 20.22 (52) 21 XX Water Supply and Sanitation 66.68 8.11 (12) 22 XXX Food 24.36 6.28 (26) 23 XXXVII Industries 130.08 24.72 (19) 24 XLI Transport 58.35 18.70 (32)

Total 4975.58 1112.56

151


Appendix XI

Persistent saving (Reference: Paragraph 2.3.2; Page 31)

(Rupees in crore)

Sl. No. Number and Name of Grant/Appropriation Amount of saving (Percentage)

2000-01 2001-02 2002-03 Revenue (Voted) 1 VI Land Revenue 26.58 (23) 44.99 (37) 35.32 (30) 2 XX Water Supply and Sanitation 50.45 (23) 54.57 (29) 59.54 (23) 3 XXII Urban Development 49.56 (29) 60.53 (33) 99.92 (31) 4 XXIV Labour and Labour Welfare 45.20 (34) 60.58 (49) 55.87 (45) 5 XXVI Relief on Account of Natural Calamities 90.91 (67) 50.12 (21) 48.85 (25) 6 XXX Food 97.76 (55) 126.51 (74) 112.55 (65) 7 XXXV Panchayat 265.13 (28) 223.35 (28) 277.51 (23) 8 XL Ports 1.88 (22) 2.73 (31) 1.63 (21) Revenue (Charged) 9 XV Public Works 0.69 (59) 1.17 (81) 0.97 (67) 10 XVII Education, Sports, Art and Culture 0.14 (100) 0.14 (100) 0.14 (99) Capital (Voted) 11 XVII Education, Sports, Art and Culture 6.96 (31) 14.27 (43) 20.22 (52) 12 XIX Family Welfare 1.61 (76) 1.96 (93) 1.62 (54) 13 XXV Social Welfare including Welfare of


13.46 (40) 11.73 (52) 25.57 (61)

14 XXX Food 4.29 (20) 9.53 (38) 6.28 (25) 15 XXXI Animal Husbandry 0.55 (49) 0.11 (24) 4.85 (93) 16 XXXIV Forest 2.34 (20) 2.78 (59) 1.42 (29) 17 XL Ports 4.54 (62) 5.73 (77) 4.24 (54) Capital Charged 18 XXXVIII Irrigation 1.46 (83) 1.24 (70) 0.91 (30)

Total 663.51 672.04 757.41

152

Appendices

Appendix XII

Excess over provision relating to previous years requiring regularisation (Reference: Paragraph 2.3.3; Page 31)

(Rupees in crore)

Year

No. of Grants/ Appro-

priations Grant/Appropriation Numbers

Amount of excess

Amount for which

explanation not furnished to PAC

1983-84 2 XVII RV and CV 3.69 3.69

1984-85 1 XVII – RV 29.36 29.36

1985-86 2 XVII RV and CCh 34.30 34.30

1988-89 1 XVIII – RV 0.04 0.04

1989-90 3 XVII – RV , XXXIII – RV , XXXIV – RCh 38.51 38.45

1990-91 4 VI – RV, XVII – RV, XIX – RV, XXVIII – RV 81.90 81.90

1991-92 5 II – RCh, XVII – RV and CV, XVIII – CV, Debt Charges – RCh 40.56 36.07

1992-93 2 XXV – CV, XXX – RV 0.31 0.31

1993-94 7 XVII – CCh, XX – CV, XXII – CV, XXXIII – CCh, XXXVIII – CV and RC, Debt Charges – RCh 8.75 0.80

1994-95 5 XVIII – CV&CCh, XIX – RV, XXXVIII – RV and CV 7.42 4.57

1995-96 12 VI – RCh, XIV – RV, XIV – CV, XV – CV, XX – RV, XXVI – RV, XXXIII – RV, XXXV – RV, XXXIX – CV, XLI – RV, XLI – CV, XLII – RV

44.91 44.91

1996-97 6 VI – RCh, XIV – CV, XVIII – CV, XXV – CCh, XXXIV – CV, XXXIX – CV 1.04 0.67

1997-98 6 XIV – CV, XV – RCh, XVIII – CV, XIX – RV, XXV – CV, XLII – CV 23.49 23.49

1998-99 8 III – RV and RCh, XIV – CV, XV – RCh, XIX – RV, XXV – RV, XXVIII – CV, XLIII – RV 31.35 10.69

1999-2000 4 I – RV, XVI – RV, XIX – RV, Debt Charges – RCh 494.61 22.17

2000-01 7 I – RCh, III – RCh, XVI – RV, XIX – RV, XXV – RV, XXXIX – CV, Debt Charges – RCh 613.35 349.46

2001-02 11 IV – RV, XI – RV, XII – CV, XIV – CV, XVI – RV, XVII – CCh, XVIII – CV, XIX – RV, XXXVII – RV, Debt Charges – RCh, PDR – CCh

1049.61 93.37

Total 86 2503.20 774.25

RV – Revenue (Voted) CV – Capital (Voted) RCh – Revenue (Charged)

CCh – Capital (Charged) PDR – Public Debt Repayment

153


Appendix XIII

Excess over provision of 2002-03 requiring regularisation (Reference: Paragraph 2.3.3; Page 32)

(Amount in Rupees)

Sl. No.

Number and Name of Grant/Appropriation

Total grant/approp-

riation

Actual expenditure Excess

Revenue Voted 1 I State Legislature 143468000 149454857 5986857 2 III Administration of Justice 770149000 832407589 62258589 3 VII Stamps & Registration 388915000 390346848 1431848 4 X Treasury and Accounts 621066000 635166507 14100507 5 XVI Pensions and Miscellaneous 23481029000 24685536647 1204507647

Revenue Charged 6 III Administration of Justice 149620000 155096229 5476229 7 Debt Charges 26212972000 29482963916 3269991916

Capital Voted 8 XIV Stationery and Printing and

Other Administrative Services

7200000 16054949 8854949

9 XVIII Medical and Public Health 261148000 443396978 182248978 10 XXXIX Power 531616000 549520000 17904000

Capital Charged 11 Public Debt Repayment 81905049000 91181350605 9276301605

Total 134472232000 148521295125 14049063125

154

Appendices

Appendix XIV

Cases of unnecessary supplementary grants/appropriations (Reference: Paragraph 2.3.5; Page 32)

(Rupees in crore)

Sl. No. Number and Name of Grant Original grant Supplementary

grant Expenditure Saving

Revenue Voted 1 II Heads of States,

Ministers and Headquarters Staff

103.55 12.02 103.35 12.22

2 VIII Excise 35.94 1.08 35.11 1.91 3 XII Police 507.27 11.12 484.28 34.11 4 XVII Education, Sports, Art

and Culture 3015.08 25.96 2996.16 44.88

5 XX Water Supply and Sanitation 249.96 4.85 195.27 59.54

6 XXI Housing 82.91 1.09 68.68 15.32 7 XXII Urban Development 279.84 39.66 219.58 99.92 8 XXVI Relief on Account of

Natural Calamities 148.26 45.58 144.99 48.85

9 XXX Food 171.25 0.90 59.61 112.54 10 XXXI Animal Husbandry 106.15 0.75 92.50 14.40 11 XXXIV Forest 153.77 11.40 143.12 22.05 12 XXXV Panchayat 1092.08 98.43 913.00 277.51

13 XXXVI Community Development 180.82 38.25 159.79 59.28

14 XXXVIII Irrigation 112.45 1.64 90.14 23.95 Capital Voted 15 XX Water Supply and

Sanitation 63.05 3.63 58.57 8.11

16 XXV Social Welfare including Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes

39.17 2.52 16.12 25.57

17 XXX Food 21.31 3.05 18.08 6.28 18 XXXIV Forest 4.15 0.69 3.42 1.42 19 XXXVII Industries 115.88 14.20 105.36 24.72 20 XXXVIII Irrigation 120.83 15.77 117.98 18.62 21 XLII Tourism 9.51 0.50 9.38 0.63

Total 6613.23 333.09 6034.49 911.83

155


` Appendix XV

Cases of excessive supplementary grants/appropriations (Reference: Paragraph 2.3.5; Page 32)

(Rupees in crore)

Sl. No. Number and Name of Grant/Appropriation Original grant/

appropriation Supplementary

grant/appropriation Expenditure Saving

Revenue Voted 1 IV Elections 7.02 4.57 11.17 0.42 2 XI District Administration and

Miscellaneous 115.06 19.74 131.42 3.38

3 XIII Jails 20.67 5.47 23.73 2.41 4 XIV Stationery and Printing and other

Administrative Services 85.49 8.70 90.23 3.96

5 XV Public Works 538.76 54.24 591.85 1.15 6 XVIII Medical and Public Health 655.74 48.60 667.78 36.56 7 XXV Social welfare including welfare of


609.77 149.67 677.80 81.64

8 XXVII Co-operation 45.80 28.99 69.03 5.76 9 XXIX Agriculture 394.21 75.91 399.69 70.43

10 XXXIII Fisheries 45.51 19.77 52.26 13.02 11 XLI Transport 16.19 0.42 14.27 2.34

Revenue Charged 12 II Heads of States, Ministers and

Headquarters Staff 21.38 2.91 23.71 0.58

Capital Voted 13 XII Police 2.79 6.95 9.33 0.41 14 XV Public Works 186.59 129.98 287.28 29.29 15 XXI Housing 11.33 1.55 11.94 0.94 16 XXVIII Miscellaneous Economic Services 40.17 7.00 47.03 0.14 17 XXIX Agriculture 16.30 5.68 18.94 3.04 18 XXXIII Fisheries 34.30 13.45 43.38 4.37 19 XLI Transport 36.96 21.39 39.65 18.70

Capital Charged 20 XXXVIII Irrigation 1.71 1.29 2.09 0.91

Total 2885.75 606.28 3212.58 279.45

Appendix XVI Cases where supplementary provision proved insufficient


(Rupees in crore) Sl. No. Number and Name of Grant/Appropriation Original

provision Supplementary

provision Expenditure Excess uncovered

Revenue Voted 1 I State Legislature 13.66 0.69 14.95 0.60 2 III Administration of Justice 75.91 1.10 83.24 6.23 3 VII Stamps and Registration 38.23 0.66 39.03 0.14 4 X Treasury and Accounts 48.75 13.35 63.51 1.41 5 XVI Pensions and Miscellaneous 1939.23 408.87 2468.55 120.45

Revenue Charged 6 III Administration of Justice 14.10 0.86 15.51 0.55 7 Debt Charges 2416.90 204.40 2948.30 327.00

Capital Voted 8 XVIII Medical and Public Health 22.09 4.02 44.34 18.23 9 XXXIX Power 19.00 34.16 54.95 1.79

Capital Charged 10 Public Debt repayment 4893.32 3297.18 9118.13 927.63

Total 9481.19 3965.29 14850.51 1404.03

156

Appendices

Appendix XVII

Injudicious reappropriation of funds (Reference: Paragraph 2.3.7; Page 32)

(Rupees in crore)

Sl. No Number, Name of

Grant/Appropriation and Head of account

Original plus supplementary

provision Reappropriation Final grant/

appropriation Actual

expenditure Excess (+)/ Saving (-)

V Agriculture Income Tax and Sales Tax 1 2040-00-101-97 41.35 -3.01 38.34 41.34 +3.00 Debt Charges 2 2049-03-115-99 130.00 -34.41 95.59 175.52 +79.93 3 2049-03-115-98 210.00 -55.59 154.41 402.97 +248.56 X Treasury and Accounts 4 2054-00-095-97 3.01 0.60 3.61 0.82 -2.79 XI District Administration and Miscellaneous 5 2053-00-094-99 29.96 1.07 31.03 29.58 -1.45 XV Public Works 6 3054-80-001-97 51.58 -16.34 35.24 36.09 +0.85

7 3054-80-800-99 88.73 7.43 96.16 91.82 -4.34

8 3054-80-800-96 18.30 7.53 25.83 24.42 -1.41

9 4059-01-051-94 1.01 0.89 1.90 1.32 -0.58

10 4059-60-051-86 2.39 -0.82 1.57 2.23 +0.66

11 5054-04-800-98 51.77 1.47 53.24 50.78 -2.46

12 5054-04-800-97 9.69 1.52 11.21 8.91 -2.30 XVI Pensions and Miscellaneous 13 2075-00-103-97 60.00 0.91 60.91 59.71 -1.20

XVII Education, Sports, Art and Culture 14 2202-01-192-50 - 6.04 6.04 5.08 -0.96

15 2202-01-196-50 - 12.44 12.44 11.47 -0.97

16 2203-00-112-81 3.80 4.99 8.79 8.16 -0.63

17 2203-00-800-88 - 2.50 2.50 2.00 -0.50

18 2203-00-105-99 21.68 1.50 23.18 21.28 -1.90 XVIII Medical and Public Health 19 2210-01-102-98 28.54 -1.99 26.55 28.69 +2.14

20 2210-01-110-98 18.70 -2.00 16.70 22.37 +5.67

21 2210-01-110-96 13.30 0.79 14.09 12.16 -1.93

22 2210-03-103-96 1.25 -0.78 0.47 2.17 +1.70

23 2210-03-104-99 2.00 -1.83 0.17 1.47 +1.30

24 2210-04-101-99 1.10 -0.80 0.30 1.29 +0.99

25 2210-05-105-98 19.05 -7.36 11.69 21.29 +9.60

26 2210-06-800-98 0.87 -0.87 0 0.91 +0.91 X1X Family Welfare 27 2211-00-105-98 3.50 -1.98 1.52 2.14 +0.62 XXI Housing 28 2216-01-106-97 9.12 3.08 12.20 11.58 -0.62 XXII Urban Development 29 2217-80-191-45 97.68 -24.43 73.25 76.12 +2.87

157


Appendix XVII – Concld.

Sl. No Number, Name of

Grant/Appropriation and Head of account

Original plus supplementary

provision Reappropriation Final grant/

appropriation Actual

expenditure Excess (+)/ Saving (-)

XXV Social Welfare including Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes

30 2225-01-001-98 5.50 -0.79 4.71 6.23 +1.52 31 2225-01-793-99 15.00 -5.06 9.94 11.96 +2.02 32 2225-02-800-64 8.13 2.35 10.48 5.78 -4.70 33 2225-02-102-98 55.00 -1.79 53.21 66.74 +13.53 XXIX Agriculture 34 2401-00-800-61 40.45 -15.24 25.21 26.22 +1.01 35 2702-01-001-99 24.01 -2.80 21.21 19.01 -2.20 36 2702-01-800-93 3.07 0.80 3.87 3.35 -0.52 XXXI Animal Husbandry 37 2403-00-101-98 24.07 -0.56 23.51 24.35 +0.84 XXXV Panchayat 38 2515-00-197-44 4.67 8.61 13.28 12.35 -0.93 39 2515-00-198-45 760.84 -196.67 564.17 579.37 +15.20 XXXVI Community Development 40 2515-00-001-49 31.18 -0.52 30.66 31.56 +0.90 XXXVIII Irrigation 41 2701-80-005-99 - 2.60 2.60 3.14 +0.54

158

Appendices

Appendix XVIII

Non-surrender of saving of Rs 5 crore and above (Reference: Paragraph 2.3.8; Page 33)

(Rupees in crore)

Sl. No. Number and Name of Grant/Appropriation Saving Amount

surrendered Amount not surrendered

Revenue Voted 1 VI Land Revenue 35.32 13.61 21.71 2 XVII Education, Sports, Art and Culture 44.88 35.49 9.39 3 XX Water supply and Sanitation 59.54 52.85 6.69 4 XXI Housing 15.32 9.52 5.80 5 XXII Urban Development 99.92 71.84 28.08 6 XXIX Agriculture 70.43 55.46 14.97 7 XXXI Animal Husbandry 14.40 8.05 6.35 8 XXXIV Forest 22.05 14.16 7.89 9 XXXV Panchayat 277.51 235.15 42.36

10 XLIII Compensation and Assignments 10.24 -- 10.24 Capital Voted

11 XV Public Works 29.29 -- 29.29 12 XVII Education, Sports, Art and Culture 20.22 11.32 8.90 13 XXV Social Welfare including Welfare of


25.57 7.40 18.17

Total 724.69 514.85 209.84

Appendix XIX Excess surrender of saving

(Reference: Paragraph 2.3.9; Page 33) (Rupees in crore)

Sl. No.

Number and Name of Grant/Appropriation Saving Amount

surrendered

Amount surrendered in

excess Revenue Voted

1 I State Legislature -- 0.23 0.23

2 II Heads of States,

Ministers and Headquarters Staff

12.22 12.44 0.22

3 III Administration of Justice -- 0.63 0.63

4 V Agricultural Income Tax and Sales Tax 2.33 5.85 3.52

5 VII Stamps and Registration -- 0.21 0.21 6 XIII Jails 2.42 2.69 0.27

7 XVI Pension and Miscellaneous -- 7.23 7.23

8 XIX Family Welfare 3.79 11.44 7.65

9 XXIV Labour and Labour welfare 55.87 55.95 0.08

10 XXX Food 112.55 112.80 0.25 11 XXXII Dairy 2.60 3.39 0.79

12 XXXVI Community Development 59.28 60.50 1.22

Revenue Charged

13 III Administration of Justice -- 0.13 0.13

14 Debt Charges -- 5.08 5.08 Total 251.06 278.57 27.51

159


Appendix XX Arrears in reconciliation


Year Number of controlling officers Number of monthly reconciliation certificates due 1995-96 1 12 1996-97 1 12 1997-98 2 24 1998-99 6 72 1999-2000 8 96 2000-01 16 197 2001-02 36 507 2002-03 138 1609 Total 208 2529

Appendix XXI Flow of expenditure


Expenditure during last quarter of the year

Expenditure during March 2003

Total expenditure during the

year Amount Amount

Sl. No.

Major Head

(Rupees in crore)

Percentage of total

expenditure (Rupees in crore)

Percentage of total

expenditure

1 2216 Housing 66.68 52.54 79 44.74 67 2 2250 Other Social Services 2.67 1.96 73 2.19 82 3 2405 Fisheries 52.24 38.21 73 26.97 52 4 2425 Co-operation 68.76 40.73 59 36.52 53 5 2435 Other Agricultural

Programmes 31.51 29.34 93 23.53 75

6 2506 Land Reforms 6.22 6.02 97 6.02 97 7 2551 Hill Areas 12.35 10.79 87 9.64 78 8 2705 Command Area

Development 17.14 10.03 59 10.01 58

9 2801 Power 231.93 231.93 100 221.62 96 10 2810 Non-conventional

Sources of Energy 8.87 8.27 93 7.94 90

11 4055 Capital Outlay on Police 9.34 9.01 96 9.00 96 12 4211 Capital Outlay on

Family Welfare 1.39 1.22 88 0.89 64

13 4225 Capital Outlay on Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes

13.63 11.46 84 8.48 62

14 4405 Capital Outlay on Fisheries 34.57 26.20 76 22.50 65 15 4425 Capital Outlay on

Co-operation 13.53 12.24 90 11.87 88

16 4859 Capital Outlay on Telecommunication and Electronic Industries

1.85 1.85 100 1.85 100

17 5051 Capital Outlay on Ports and Light houses

3.64 2.72 75 2.54 70

18 5452 Capital Outlay on Tourism 9.38 7.81 83 6.35 68 Total 585.70 502.33 452.66

160

Appendices

Appendix XXII Details of Election expenditure


(Rupees in lakh) Expenditure Sl.

No District Election to Lok Sabha-1999

Election to State Legislature-2001

Total

1 Thiruvananthapuram 5.95 5.07 11.02 2 Kollam 0.14 --- 0.14 3 Pathanamthitta 2.29 3.11 5.40 4 Kottayam 2.49 1.53 4.02 5 Alappuzha 2.69 1.57 4.26 6 Ernakulam 1.07 0.99 2.06 7 Thrissur 3.23 2.63 5.86 8 Palakkad 2.81 1.72 4.53 9 Malappuram 0.24 0.79 1.03

10 Kasaragod 0.07 0.35 0.42 Total 20.98 17.76 38.74

Appendix XXIII

Details of works arranged on ‘supplying and laying’ basis and consequent extra expenditure

(Reference : Paragraph 4.4.6; Page 110) (Amount in Rupees)

Sl.No. Name of Division and work

Amount payable to the

contractor

Amount payable at

rates quoted

Extra expenditure

1 PH Division, Thrissur ARWSS to Cheranallur and adjoining villages Zone-1 Kandanassery Panchayat

16,63,930 9,89,117 6,74,813

2 PH Division, Kozhikode NC/PC habitation WSS to Ward VII & VIII of Karassery Grama Panchayat

3,53,750 2,46,735 1,07,015

3 PH Division, Kollam ARWSS to Mundra Island 12,10,280 7,89,222 4,21,058

4 PH Division, Kottayam Augmentation WSS to Medical College 10,46,201 7,82,450 2,63,751

5 PH Division Perumbavoor NC/PC Extension of pipe line to Ward I,III,IV,V & VI of Mudukkuzha Panchayat 2,86,902 1,20,590 1,66,312

6 i) PH Division, Thiruvananthapuram UWSS-laying distribution

main along Chalai bye pass from Killipalam to Attakulangara ii) Distribution system along Pattom-Kesavadasapuram Road

2,83,600

7,65,700

1,83,264

5,14,046

1,00,336

2,51,654

7 Water Supply Division – Thiruvananthapuram ARWSS to Neyyattinkara part village – Perumpazhuthur village (Aruvipuram) Ward VII & VIII

19,69,247 7,43,863 12,25,384

8

PH Division, Malappuram i) NC/PC Vadakkangara WS to Ward 1 and 2 of

Makaraparambu ii) ARWSS to Keezhuparamba iii) Coverage of NC/PC habitation WS to ward 4,5,6 and 9 of

Koottilangadi Panchayat

1,97,000

3,90,642 7,48,291

1,35,080

2,65,561 5,77,399

61,920

1,25,081 1,70,892

9

PH Division, Kochi i) WS to Kadamakudy Panchayat – pumping main from

Pachalam pump house to Vaduthala Boat Jetty road junction ii) WS to Kadamakudy Panchayat - distribution lines in

Moolampilly Pizhala Chennur, Valia Kadamakkudi Islands

14,77,872

2,93,721

10,12,246

2,01,180

4,65,626

92,541

10 Cast Iron Pipes PH Division Thrissur CWSS to Kunnamkulam, Guruvayoor, Chavakkkad Municipalities

78,30,190

57,77,658

20,52,532

Total 61,78,915

161


Appendix XXIV Idling of equipment


Sl. No Equipment Hospital

Value (Rupees in

lakh)

Month/year of purchase Reason for idling

1 Gamma Camera 28.33 September

1993

Kept idle for 8 years for want of qualified doctor. Meanwhile the technology became obsolete.

2 Colour Doppler Ultra Sound Scanner 25.00 August 1999 Out of order since 28-05-2002

3 Deep freezer

Medical College Hospital, Kozhikode

1.77 February 2001 Want of repair

4 High Performance Liquid Chromatography 6.39 January 1998 Want of trained personnel

5 300 MA X-ray unit

Medical College Hospital, Thrissur 3.49 October 1999

Want of sanction from the Directorate of Radiation Safety

6 HGM Ophthalmic Argon Laser Photo Coagulator Model 5

Medical College Hospital, Kottayam 14.54 January 1993 Not working from the date of installation

in April 1993

7 Incinerator Medical College Hospital, Thiruvananthapuram

5.83 May 1997 Broke down in September 1998

8 Incinerator 5.40 April 1998 Want of repair

9 Mammography unit 32.17 December 1999 During the 40 month period only 87 tests were undertaken

10 T.M.T. machine

General Hospital, Ernakulam

3.96 March 2000 Want of infrastructure

11 150 Kg/hour incinerator General Hospital, Thiruvananthapuram 6.00 March 1999

The unit failed on 20-02-2003. Worked only for 14 days during October 2000 to November 2001

12 Blood bank equipment 5.39 1990-91 No sanction for blood bank

13 Equipment for Physical Medicine and Rehabilitation unit

District Hospital, Kanhangad 1.45 March 2001 Want of staff

14 U.S. Scanner 5.15 March 1999 Want of trained personnel

15 Fluorescent Microscope 1.66 November 1999 Want of trained personnel 16 Power laundry unit 3.96 December 2001 Want of power connection 17 HP Sterilizer

District Hospital, Kannur

1.60 January 2002 Want of electrical connection

18 Laproscope District Hospital, Manjeri 1.22 July 2000 Want of trained medical officer

19 300 MA X-ray unit District T.B. Centre, Palakkad 3.19 May 2001 Want of sanction from Directorate of

Radiation Safety

20 Anaesthesia apparatus General Hospital , Thalassery 1.44 May 2000 Want of repair

Total 157.94

162

Appendices

Appendix XXV Details of utilisation of grants by the departments


Award Amount

Release by GOI

Expenditure upto 31 March 2003

and its percentage to the award

amount

Sl. No. Name of Grants/ Schemes

(Rupees in crore)

Audit Findings

A. Upgradation Grants1 Prison Administration

a) Providing security arrangement

b) Vocational Training c) Providing Medical

Facilities

3.00 0.83

1.62 (54)

Though as per approved action plan Rs 2.40 crore was to be spent by March 2003, only Rs 1.62 crore was released. Out of this only Rs 0.33 crore was actually spent and Rs 1.29 crore was lying in Public Works Deposits. Out of 14 Civil works, 3 works are in progress.

2 Fire Service Construction of 5 Fire Station Buildings

3.00 1.21

0.02 (0.01)

Though administrative sanctions for construction of 4 Fire Station buildings at an estimated cost of Rs 2.35 crore were issued, the actual expenditure as of March 2003 was only Rs 1.95 lakh. Thus the entire FC award amount remained practically unutilised even after completion of 3 years of the award period.

3

Judicial Administration Starting of 38 adhoc Fast Track Courts

10.87

2.46

3.45 (32)

Though the Finance Commission awarded the grant for starting 38 Fast Track Courts and its functioning for five years, the action plan approved was for 27 courts. Construction of 27 buildings completed and 22 courts have started functioning. GOI has suggested to the Department to prepare revised action plan for establishment of 38 courts. Against the financial target of Rs 1.35 crore for 27 buildings (Rs 5 lakh each) expenditure incurred was Rs 1.55 crore. As per the recommendation of the Finance Commission, if the cost of one building exceeds Rs 5 lakh the State should meet the excess cost and hence excess cost of Rs 20 lakh has to be borne by the State Government.

4 Health Services Setting up 3 Regional Diagnostic Centres at Kollam, Ernakulam and Palakkad

9.00

3.61

2.44 (27)

Expenditure of Rs 2.44 crore include Rs 1.69 crore parked in the accounts of the Hospital Development Committee, General Hospital Ernakulam and the Managing Director, Kerala Health Research and Welfare Society.

As per GOI directions Rs 47 lakhs was earmarked for civil works for each centre and balance amount was to be utilised for procurement of equipment. However an amount of Rs 1.5 crore was advanced for civil work of the building at Ernakulam on the recommendation of the State Level Empowered Committee (SLEC) by deviating from GOI guidelines.

Constructions of buildings at Ernakulam and Palakkad were in progress and that at Kollam has just started.

163


Appendix XXV – Concld.

Award Amount

Release by GOI

Expenditure upto 31 March 2003

and its percentage to the award

amount

Sl. No Name of Grants/ Schemes

(Rupees in crore)

Audit Findings

5 Elementary Education Construction of additional class rooms for primary schools, conversion of thatched buildings into permanent buildings, drinking water facilities to primary schools and toilets for primary schools

1.00

0.60

0.35 (35)

The expenditure reported to Govt. was the amount advanced to school authorities for execution of works. The Nodal officer, Director of Public Instruction was not watching the actual utilisation of funds and physical progress achieved. No monitoring was done by the Department.

6 Computer Training for school children Setting up 60 computer Training centres in selected High schools.

6.02 2.42

1.21 (20)

Three hundred and sixty two computers and peripherals were purchased in March 2003 for 62 Govt. High Schools and 4 Regional Resource Centres and one State Resource Centre.

7 Public Libraries Establishment of 63 modern taluk libraries and Upgradation of State Central Library

3.80

0.38

1.92 (51 )

The Finance Commission recommended that the State may create a corpus, invest it and use the returns from it for the purchase of books and periodicals every year on a sustainable basis. But the action plan approved by the SLEC was not in conformity with the recommendation of the Finance Commission. Out of Rs 2.80 crore allotted Kerala State Library Council for upgradation of Public libraries, Rs 1.54 crore was utilized as of March 2003 mainly for providing computers, books, furniture, etc. to 63 taluk libraries. Rupees 1 crore was allotted to State Central Library and out of this Rs 0.38 crore was spent mainly on civil works and computer hardwares upto March 2003.

8 Heritage Protection Conservation of Fort Area and Environs in Thiruvananthapuram

2.00 0.81

0.47 (24)

During 2001-02 an amount of Rs 8.18 lakh was utilised for works not included in the approved Action Plan.

Conservation of 5 Fort Gates and 1700 metres of Fort wall completed

9 Augmentation of traditional water sources

Augmentation of 34 traditional water sources

6.45 3.89

2.59 (40)

In the approved action plan the year wise physical/ financial target was not specified. Though Government have released only Rs 2.59 crore, Kerala Water Authority, the implementing agency reported that they have spent Rs 3.70 crore upto March 2003. Out of 40 works, 23 were completed.

B Special Problems Grant

10 Formation of 15.94 km of original sea wall and reformation of 20.14 km of old sea wall

50.00 20.31

13.26 (27)

Pending bills for Rs 10.50 crore were not included in the expenditure. Out of 36.08 km of sea wall 19.8 km have been completed (55 per cent).

Total 95.14 36.52 27.33

164

Appendices

Appendix XXVI

Statement showing the details of repayment of loan to KUDFC met from Plan funds

(Reference : Paragraph 4.6.6; Page 124) (Rupees in lakh)

Period of Payment Name of Institution 1997– 98 1998–99 1999-2000 2000-01 2001-02 Total

Corporations Kollam 14.74 14.74 Thiruvananthapuram 95.34 35.87 28.93 15.75 175.89 Kozhikode 16.53 106.63 11.42 29.66 56.14 220.38 Municipalities Kayamkulam 12.26 20.00 50.29 50.92 133.47 Manjeri 2.34 2.34 Kodungallur 21.50 21.50 Aluva 2.91 8.65 19.23 30.79 Kannur 28.00 28.00 Guruvayoor 15.11 15.11 Chengannur 3.08 15.27 18.35 Kasaragod 26.55 23.00 49.55 Neyyattinkara 10.00 70.00 80.00 North Paravur 22.00 28.96 50.96 Malappuram 7.95 22.58 22.02 10.74 27.93 91.22 Chittur Thattamangalam

22.67 22.67

Tirur 4.00 4.50 2.22 10.72 Kunnamkulam 20.41 20.41 Alappuzha 32.79 32.79 Thalassery 18.99 16.88 15.34 51.21 Changanacherry 13.80 13.80 27.60 Irinjalakuda 16.82 16.82 Shoranur 6.58 6.58 Ponnani 5.06 5.50 6.69 17.25 Palakkad 71.91 71.91 Ottappalam 2.29 2.18 2.17 8.65 15.29 Payyanur 5.14 12.35 17.49 Chavakkad 177.25 177.25 Kanhangad 2.78 2.57 5.35 Total 35.83 319.40 158.43 306.66 605.32 1425.64

165


Appendix XXVII

Statement showing the year-wise position and nature of irregularity of outstanding Inspection Reports

(Reference : Paragraph 4.6.10; Page 129)

(a) Year-wise analysis

Health Department Finance Department

Period Number of IRs

Number of paragraphs

Money Value (Rupees in

lakh)

Number of IRs

Number of Paragraphs

Money value (Rupees in

lakh) Upto 1998-99 278 889 7096.83 3 17 36.29 1999-2000 30 159 776.08 Nil Nil Nil 2000-2001 64 309 1047.27 1 4 625.98 2001-2002 53 252 790.65 1 4 1035.11 2002-2003 45 262 511.70 Nil Nil Nil Total 470 1871 10222.53 5 25 1697.38

(b) Nature of irregularity

Health Department Sl. No. Nature of irregularity Number of

paragraphs Amount

(Rupees in lakh) 1 Defective cash management 116 771.02 2 Idle ward/equipment 252 922.13 3 Idle man power 31 481.90 4 Non/Defective implementation of scheme 110 6099.18 5 Excess payment of personal claim 504 161.29 6 Irregularities in purchase of medicines/equipment 133 330.89 7 Time expired/slow moving medicines 78 66.15 8 Loss, theft, defalcation, etc 50 49.63 9 Hospital Development Committee account 115 109.64

10 Others 482 1230.70 Total 1871 10222.53

Finance Department 1 Gujarat Earth Quake

Non transfer of funds collected from public to Gujarat Government

1 910.04

2 Chief Ministers Distress Relief Funds Non-utilisation

1 426.91

3 Computerisation –loss/delay 2 125.00 4 Loan-belated credit to Government account 1 198.66 5 Consultancy appointment 1 29.79 6 Stock-purchase/idle 3 0.74 7 Excess pay and allowances 13 0.67 8 Others 3 5.57

Total 25 1697.38

166

Appendices

Appendix XXVIII

Statement showing number of paragraphs in respect of which Action Taken Notes had not been furnished by the Administrative Department

(Reference : Paragraph 4.6.11; Page 129)

Sl. No. Name of Department Audit Report

for the year Number of Audit Paragraphs

1 Agriculture 2001-02 2 2 Finance 1992-93

1993-94 1995-96 1997-98 1998-99

1999-2000 2000-01

15

3 Fisheries & Ports 1986-87 1995-96

1999-2000 2000-01

7

4 Forest & Wild Life 1987-88 1993-94

2

5 General Education 1990-91 1998-99 2000-01 2001-02

5

6 General Administration 1997-98 1 7 Health & Family Welfare 1998-99

1999-2000 2000-01 2001-02

11

8 Higher Education 1993-94 1996-97 2000-01

8

9 Home 1995-96 1996-97 1997-98 1998-99

1999-2000

11

10 Housing 1997-98 2000-01

2

11 Industries 1995-96 1996-97

1999-2000 2000-01

10

167


Appendix XXVIII – Concld.

Sl. No. Name of Department Audit Report

for the year Number of Audit Paragraphs

12 Information Technology 2001-02 1 13 Local Self Government 1998-99

1999-2000 2000-01 2001-02

11

14 Power 1995-96 1 15 Public Works & Transport 1997-98

1998-99 1999-2000

2000-01 2001-02

35

16 Planning & Economic Affairs 1997-98 2001-02

2

17 Public Relations 2000-01 1 18 Revenue 1996-97

2000-01 2001-02

5

19 SC &ST Development 1996-97 2001-02

3

20 Social Welfare 2000-01 1 21 Taxes 1997-98 1 22 Water Resources 1992-93

1993-94 1994-95 1995-96 1996-97 1997-98 1998-99

1999-2000 2000-01 2001-02

37

168

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