lafo/kku ds vuqPNsn 151¼2½ ds varxZr e/; izns’k ds
Transcript of lafo/kku ds vuqPNsn 151¼2½ ds varxZr e/; izns’k ds
;g iqfLrdk e/; izns’k ljdkj dh 31 ekpZ 2015
dks lekIr o"kZ ds fy, jkT; foÙk ij Hkkjr ds
fu;a=d&egkys[kkijh{kd ds izfrosnu] ftls Hkkjr ds
lafo/kku ds vuqPNsn 151¼2½ ds varxZr e/; izns’k ds
jkT;iky dks izLrqr djus gsrq rS;kj fd;k x;k gS] dh
laf{kIr fo"k; oLrq dks izLrqr djrh gSA
bl izfrosnu esa rhu v/;k; gSA igys ,oa nwljs
v/;k; esa 31 ekpZ 2015 dks lekIr o"kZ ds fy, jkT;
ljdkj ds dze’k% foÙk ys[ks vkSj fofu;ksx ys[ks ds ijh{k.k
ls mn~Hkwr izdj.kksa ij ys[kkijh{kk vH;qfDr;k¡ lfEefyr gaSA
rhljk v/;k; orZeku o"kZ ds nkSjku jkT; ljdkj }kjk
fofHkUu foÙkh; fu;eksa] izfdz;kvksa rFkk funs’kksa ds vuqikyu
dh fLFkfr vkSj fogaxkoyksdu izLrqr djrk gSA1
( ) egkys[kkdkj
(lkekU; ,oa lkekftd {ks= ys[kkijh{kk) e/; izns’k] Xokfy;j
lacaf/kr ys[kkijh{kk izfrosnu ds lkFk bl iqfLrdk dh fo"k; oLrq dh vuq#irk lqfuf’pr
djus ds gj laHko iz;kl fd, x, gSa] fdlh Hkh folaxfr dh fLFkfr esa ys[kk ijh{kk izfrosnu esa
mYYksf[kr rF;ksa ,oa vkadM+ksa dks vafre ekuk tk,xkA
jkT; us o"kZ 2014&15 ds nkSjku ` 6]268 djksM+ dk jktLo
vf/k’ks"k cuk;s j[kkA blesa foxr o"kZ dh rqyuk esa ` 389
djksM+ dh o`f) gqbZA jktdks"kh; ?kkVs esa foxr o"kZ ls
` 1]470 djksM+ dh o`f) gqbZA gkykafd ldy jkT; ?kjsyw
mRikn dh rqyuk esa jktdks"kh; ?kkVk 2013&14 esa 2-27
izfr'kr ls ?kVdj orZeku o"kZ esa 2-23 izfr'kr gks x;k] ;g
eq[;r% 2014&15 ds nkSjku ldy jkT; ?kjsyw mRikn esa
foxr o"kZ dh rqyuk esa o`f) ds dkj.k gqvkA
1
2
iwathxr O;; esa 2014&15 esa foxr o"kZ dh rqyuk esa 10
izfr'kr dh o`f) gqbZA o`f) eq[;r% xzkeh.k fodkl] ÅtkZ
,oa ifjogu ds varxZr FkhA
2014&15 ds nkSjku] jkT; ds jktLo O;; ¼` 82]373 djksM+½ esa 17-89 izfr'kr dh o`f) gqbZA vk;kstusŸkj jktLo
O;; esa 10-73 izfr'kr dh o`f) gqbZ rFkk ;g jktLo O;;
dk 68 izfr'kr FkkA
osru ,oa etnwjh] isa'ku Hkqxrku] C;kt vnk;xh ,oa
jktlgk;rk,aa lHkh ij O;;] jktLo O;; dk 53 izfr'kr o
jktLo izkfIr;ksa dk 49 izfr'kr FkkA
2
2014&15 ds nkSjku e/; izns'k esa lkekftd {ks= O;; rFkk
f'k{kk ,oa LokLF; {ks= ij O;; esa nh xbZ izkFkfedrk] tc
lkekU; Js.kh ds jkT;ksa ds vkSlr ls rqyuk dh xbZ] i;kZIr
ugha FkhA
2014&15 ds nkSjku] ljdkj }kjk 2014&15 rd lkafof/kd
fuxeksa] daifu;ksa] lgdkjh lfefr;ksa bR;kfn esa fuos'k
` 16]104-55 djksM+ ij izfrykHk ¼` 80-35 djksM+½ dsoy
0-50 izfr'kr Fkk tcfd o"kZ ds nkSjku vkSlr m/kkjh nj
6-88 izfr'kr FkhA
3
lÙkkbZl ljdkjh dEifu;k¡ ,oa lkafof/kd fuxeksa] ftuds
ys[ks dks 2014&15 rd vafre #i fn;k tk pqdk Fkk]
v|ru o"kZ ds fy, mudk dqy fuos'k ` 13]523-24 djksM+
Fkk ?kkVs esa py jgh Fkh ftudk dqy lafpr ?kkVk
` 29]268-72 djksM+ rd gks x;kA
ueZnk ?kkVh fodkl izkf/kdj.k ,oa ty lalk/ku foHkkx esasa
68 viw.kZ ifj;kstukvksa ij 31 ekpZ 2015 rd fd;k x;k
O;; ` 14]344-25 djksM+ fu"Qy jgkA
4
jkT; ljdkj }kjk *jksdM+ 'ks"k fuos'k [kkrs* esa 2013&14
,oa 2014&15 ds var esa Øe'k% ` 4]477 djksM+ rFkk
` 5]402 djksM+ dk fuos'k fd;k x;kA jksdM+ 'ks"k fuos'k
[kkrs esa cM+h jkf'k dk de C;kt nj ij j[kus dh izo`fRr
esa o`f) tcfd m/kkj vf/kd nj ij ysuk foÙkh; fofo{kk,a
¼implications½ ykrk gSA *jksdM+ 'ks"k fuos'k [kkrs* esa
mPp Lrj ij fuos'k n'kkZrk gS fd jksdM+ izca/ku dks csgrj
cukus dh vko';drk gSA
5
2014&15 ds nkSjku dqy ctV izko/kku ` 1]48]505 djksM+
ds fo#) dqy ` 1]13]052 djksM+ O;; gq,] ifj.kkeLo#i ` 35]453 djksM+ dh lexz cprsa gqbZA vr% ` 19]504 djksM+
¼ewy izko/kku dk 15-12 izfr'kr½ ds lEiw.kZ vuqiwjd
izko/kku vuko';d fl) gq,A 37 izdj.kksa esa ¼32
vuqnkuksa@fofu;ksxksa½] izR;sd en esa ` 100 djksM+ ls vf/kd
dh dqy] ` 28]334 djksM+ dh cprsa gqbZ FkhA
6
jkT; ljdkj us jkT; dh vkdfLedrk fuf/k ls uxjh;
iz'kklu ,oa fodkl foHkkx dks ` 1-08 djksM+ vfxze
Lohd`r fd,A ftls o"kZ ds nkSjku O;; fd;k x;k] rFkkfi
jkT; dh vkdfLedrk fuf/k ls vfxze dh izfriwfrZ 'ks"k
jghA
o"kZ ds nkSjku dqy cprksa dk dsoy 49-64 izfr'kr
¼` 17]597-59 djksM+½ leÆir fd;k x;k FkkA 117 izdj.kksa
esa] ` 16]148 djksM+ dh cprsa ¼izR;sd esa ` 10 djksM+ ls
vf/kd½ foŸk o"kZ ds vafre fnol dks leÆir dh xbZ Fkh]
ftlls bu fuf/k;ksa dh vU; fodklkRed mÌs';ksa ds fy,
mi;ksx gsrq xqatkb'k ugha cphA
7
`
2014&15 ds nkSjku ` 446-28 djksM+ dk vkf/kD; O;; gqvk]
ftlds lafo/kku ds vuqPNsn 205 ds v/khu fu;eu dh
vko';drk gSA blds vfrfjä] foxr o"kks± ls lacaf/kr
` 774-60 djksM+ vHkh fu;fer gksuk gSA
31 ekpZ 2015 dks vkgfjr ` 115-45 djksM+ dh dsUnzh;
fuf/k dks O;ixr gksus ls cpkus ds fy, yksd ys[ks esa
flfoy tek esa varfjr fd;k x;k Fkk] ftlls jkT; dh
lesfdr fuf/k ds varxZr ml o"kZ ds fy, O;; c<+k gqvk
FkkA
2
8
9
jkT; ljdkj ds fofHkUu
foHkkxksa dks nh xbZ jkf'k
` 27]005-73 djksM+ dh
vuqnku lgk;rk ds laca/k eas
31 ekpZ 2015 dks
mi;ksfxrk izek.k&i=
¼34950½ cdk;k Fks] tks
lacaf/kr foHkkxksa }kjk
vuqnkuksa ds mi;ksx eas
mi;qDr fuxjkuh dh deh
dks n'kkZrk gSA
ikap Lok;Ÿk fudk;ksa }kjk egkys[kkdkj dks ys[kkvksa ds
izLrqrhdj.k esa vR;f/kd foyac ¼205 eghuksa rd½ gqvk
ifj.kkeLo#i Lok;Ÿk fudk;ksa dh dk;Zi)fr dh laoh{kk esa
nsjh gqbZA
9
30 twu 2015 dks fofHkUu foHkkxksa eas jkf'k ` 34-37 djksM+
ds gkfu;ksa] nqÆofu;ksx bR;kfn ds dqy 3134 izdj.k yafcr
FksA 'kkldh; jktLo dh xSj izkfIr] foHkkx dh vksj ls
dk;Zokgh foyac ls fd;s tkus ls jghA
e/; izns'k dks"kky; lafgrk ds izko/kkuksa dk mYya?ku djrs
gq, O;fäxr tek [kkrs] foŸk foHkkx ds vuqeksnu ds fcuk
foŸk o"kZ dh lekfIr ds i'Pkkr Hkh tkjh jgs FksA ekp Z 2015
dh lekfIr rd O;fäxr tek [kkrksa esa dqy jkf'k ` 2704-45 djksM+ dk vR;f/kd vafre 'ks"k FkkA
,
10
pwafd vk;kstusRrj jktLo O;; dk eq[; Hkkx osru] isa'ku
,oa C;kt vnk;xh ij O;; gksrk gS tks fd eq[;r% fu;a=.k
ls ckgj gS] jkT; ljdkj vk;kstusRrj jktLo O;; ds vU;
la?kVdksa dks fu;af=r djus ds fy, mi;qDr mik;ksa dh
[kkst dj ldrh gS rkfd ifjlEifRr;ksa ds fuekZ.k ds fy,
volj nsus ,oa jkT; ds la/kkj.kh; fodkl ds fy, jktLo
vkf/kD; dks cuk, j[kk tk ldsA jktlgk;rkvksa ij O;;
ftlesa yxkrkj o`f) gks jgh gS] ij ljdkj }kjk vf/kdre
/;ku fn, tkus dh vko';drk gSA
ljdkj dks lkekftd lsokvksa ij fo'ks"kr% jkT; esa f'k{kk
,oa LokLF; {ks= dks vf/kd jktdks"kh; izkFkfedrk nsuh
pkfg,A
ljdkj dks vius fuos'kksa gsrq csgrj ewY; lqfuf'Pkr djuk
pkfg,A
11
ljdkj dks jkT; lkoZtfud {ks=ksa ds miØeksa tks vf/kd
uqdlku esa py jgs gSa] dh dk;Ziz.kkyh dh leh{kk djuk
pkfg, ,oa ;k rks iqu% izorZu dk;Zuhfr ;k lekfIr uhfr
rS;kj djuk pkfg,A
ljdkj dks viw.kZ ifj;kstukvksa dks iw.kZ djokus ds fy,
igy djuh pkfg, rkfd le; ,oa ykxr o`f) ls cpk tk
ldsA
jkT; ljdkj u;s _.k dk lgkjk ysus ls iwoZ vko';drk
ds vk/kkj ij m/kkfj;kaa ysus ,oa miyC/k jksdM+ 'ks"kks a ds
mi;ksx ij fopkj dj ldrh gSA
Lkjdkjh foHkkxksa esa ctVh; fu;a=.k ra= dks O;; ds mfpr
vuqoh{k.k }kjk lqn`<+ fd;k tkuk pkfg,A vuqiwjd vuqnkuksa
ds vuko';d izko/kkuksa ls cpk tkuk pkfg,A
vkdfLedrk fuf/k ls fy, x, vfxze dh izfriwfrZ le; ls
dh tkuh pkfg,A
12
lHkh izR;kf'kr cprksa dks le; ls leÆir fd;k tkuk
pkfg, rkfd fuf/k;ksa dk vU; fodklkRed mÌs';ksa gsrq
mi;ksx fd;k tk ldsA
1997&98 ls yafcr vkf/kD; O;; dk fu;ferhdj.k
izkFkfedrk ds vk/kkj ij fd;k tk,A
foŸkh; o"kZ dh lekfIr ij flfoy tek esa viz;qDr fuf/k;ksa
dk varj.k ifj.kke esa jkT; dk O;; c<+k gqvk crkrk gS
ftlls cpk tkuk pkfg,A
laxBuksa ftudks vuqnku tkjh fd, x, Fks] ij le; ls
mi;ksfxrk izek.k i=ksa ds izLrqrhdj.k ij fuxjkuh j[kus ds
fy, ljdkj ds foHkkxksa ds vkarfjd fu;a=.k ra= dks
etcwr djus dh t:jr gSA
ljdkj dks Lok;Ÿk fudk;ksa }kjk ys[kkijh{kk dks ys[kksa dk
le; ls izLrqrhdj.k lqfuf'Pkr djuk pkfg,A
13
nqÆofu;ksx] gkfu;ksa bR;kfn ds yafcr izdj.kksa ds fujkdj.k
ds fy, ljdkjh foHkkxksa dks 'kh?kz dk;Zokgh djuh pkfg,A
foHkkxksa dks foŸk o"kZ dh lekfIr ij O;fäxr tek [kkrksa
dks can djuk lqfuf'Pkr djuk pkfg, ,oa 'ks"k dks jkT;
dh lesfdr fuf/k esa varfjr fd;k tkuk pkfg,A jkT; ljdkj dks ekStwnk fu;eksa vkSj izko/kkuksa ds vuqlkj
foLr̀r izfrgLrk{kfjr vkdfLed ns;dksa dk le; ij
izLrqrhdj.k lqfuf'pr djuk pkfg,A
14
Hand Book on
Report of the Comptroller and Auditor
General of India, State Finances for
the year ended 31 March 2015
Government of Madhya Pradesh
Accountant General
(General and Social Sector Audit)
Office of the
Madhya Pradesh, Gwalior
Preface
his Handbook presents abridged contents of the
Report of the Comptroller and Auditor General of
India on State Finances for the year ended 31 March
2015, Government of Madhya Pradesh, which has been
prepared for submission to the Governor of Madhya
Pradesh under Article 151 (2) of the Constitution of
India.
he Report contains three chapters. Chapter 1 and 2
contain audit observations on matters arising from
examination of Finance Accounts and Appropriation
Accounts respectively of the State Government for the
year ended 31 March 2015. Chapter 3 provides an
overview and status of the State Government’s
compliance with various financial rules, procedures and
directives during the current year. 1
(Saurabh K. Mallick)
Accountant General
(General and Social Sector Audit)
Madhya Pradesh, Gwalior While every effort has been made to ensure conformity of the contents of
this publication with the related Audit Report, in case of any discrepancy
the facts and figures as stated in the Audit Report are to be treated as final.
T
T
Audit Findings
he State maintained Revenue Surplus during the
year 2014-15 at ` 6,268 crore. It increased by
` 389 crore over the previous year. The Fiscal Deficit
increased from the previous year by ` 1,470 crore.
However, Fiscal Deficit relative to GSDP decreased
from 2.27 per cent in 2013-14 to 2.23 per cent in the
current year, mainly because of increase in GSDP
during 2014-15 compared to the previous year.
1
T
Management of fiscal imbalances and
resource mobilisation
apital Expenditure in 2014-15 increased by 10 per cent over the previous year. The increase
was mainly under Rural Development, Energy and Transport.
uring 2014-15, the Revenue Expenditure (RE)
of the State (` 82,373 crore) increased by 17.89 per cent. The Non-Plan Revenue Expenditure (NPRE) increased by 10.73 per cent and constituted 68 per cent of RE.
xpenditure on salaries & wages, pension payments, interest payments and subsidies
together constituted 53 per cent of Revenue Expenditure and 49 per cent of Revenue Receipts.
2
C
D
E
Expenditure management and fiscal priority
he priority given to Social Sector Expenditure
and expenditure on Education and Health Sectors
in Madhya Pradesh was not adequate during 2014-15,
when compared with General Category States'
Average.
uring 2014-15, return (` 80.35 crore) on
investment of ` 16,104.55 crore made by the
Government up to 2014-15 in Statutory Corporations,
Companies, Co-operative Societies etc. was only 0.50
per cent against the average borrowing cost of 6.88
per cent during the year.
3
T
D
Return on investment
wenty seven Government Companies and
Statutory Corporations, with an aggregate
investment of ` 13,523.24 crore for the latest year for
which accounts were finalised as of 2014-15, were
running in losses which accumulated to ` 29,268.72
crore.
xpenditure of ` 14,344.25 crore incurred on 68
incomplete projects in the Departments of
Narmada Valley Development Authority and Water
Resources remained unfruitful as of 31 March 2015.
4
T
E
Incomplete Projects
he investment held in ‘Cash Balance
Investment Account’ by the State
Government stood at ` 4,477 crore and ` 5,402
crore at the end of 2013-14 and 2014-15
respectively. The increasing trend of keeping the
huge amount in the Cash Balance Investment
Account at lower rate of interest while borrowing
at higher rate has financial implications. The high
level of investment held in ‘Cash Balance
Investment Account’ indicates that there is need
for better cash management.
5
T Management of cash balance and liabilities
gainst the total budget provision of ` 1,48,505
crore during 2014-15, total expenditure incurred
was ` 1,13,052 crore, resulting in overall savings of
` 35,453 crore. Therefore, entire supplementary
provision of ` 19,504 crore (15.12 per cent of
original provision) proved unnecessary. In 37 cases
(32 grants/appropriations), there were savings of
more than ` 100 crore in each case, which aggregated
to ` 28,334 crore.
6
A
Inflated provision under original and
supplementary grants
he State Government sanctioned an advance
amounting to ` 1.08 crore from the Contingency
Fund of State to Urban Administration and
Development Department. The expenditure was
incurred during the year, however, advance from the
Contingency Fund of State remained unrecouped.
nly 49.64 per cent (` 17,597.59 crore) of total
savings were surrendered during the year. In 117
cases, savings of ` 16,148 crore (more than ` 10
crore in each) was surrendered on the last day of the
financial year, leaving no scope for utilising the funds
for other development purposes.
7
T
O
No recoupment of Contingency Fund
advance of ` 1.08 crore
Failure to surrender/ delay in surrender of
savings
xcess expenditure of ` 446.28 crore was incurred
during 2014-15, which requires regularisation
under Article 205 of the Constitution. Besides,
` 774.60 crore pertaining to previous years were yet
to be regularised.
entral funds of ` 115.45 crore drawn on
31 March 2015 was transferred to Civil Deposit
in Public Account to avoid lapse of funds, which
inflated the expenditure of the year under the
Consolidated Fund of the State.
8
E
C
Excess expenditure requiring regularisation
Central funds parked in Civil Deposit
here were significant delays (up to 205 months)
in submission of accounts by five Autonomous
Bodies to the Accountant General, resulting in delays
in scrutiny of functioning of the Autonomous Bodies.
9
T
Submission of Utilisation Certificate
Submission of Accounts by Autonomous
Bodies
tilisation Certificates (34950) in respect of
grant-in-aid given by different departments of State Government amounting to ` 27,005.73 crore were outstanding as on 31 March 2015, indicating lack of proper monitoring by the concerned departments of utilisation of grants.
U
otal of 3134 cases of losses, misappropriation
etc. amounting to ` 34.37 crore were pending in
different departments as on 30 June 2015. Delayed
action on the part of department led to non-realisation
of Government fund.
ersonal Deposit (PD) Accounts were continued
even after close of the financial year without
approval of Finance Department, in violation of the
provisions of Madhya Pradesh Treasury Code. There
was significant amount of closing balance
aggregating to ` 2,704.45 crore in the PD accounts at
the end of March 2015.
,
10
T
P
Reporting of misappropriations and losses
Maintenance of Personal Deposit Accounts
Recommendations
ince major portion of the non plan revenue
expenditure is on salaries, pension and interest
payments which is largely uncontrollable, the State
Government may explore suitable measures for
containing the other components of non plan revenue
expenditure so that revenue surplus could be
maintained for allowing scope for assets creation and
sustainable development of the State. The
expenditure on subsidies which is increasing steadily
requires utmost attention by the Government.
overnment should give greater fiscal priority to
Social Services particularly to the Education
Sector and Health Sector in the State.
overnment should ensure better value for its
investments.
11
S
G
G
overnment should review the working of State
PSUs which are incurring huge losses and work
out either a revival strategy or closure policy.
overnment should take initiative to get the
projects completed to avoid time and cost over
runs.
he State Government may consider need-
based borrowings and utilising the existing
cash balances before resorting to fresh borrowing.
udgetary control mechanism should be
strengthened in the Government Departments by
proper monitoring of expenditure. Unnecessary
provision of Supplementary grant should be avoided.
he advance taken from contingency fund should
be recouped timely.
12
G
G
T
B
T
ll anticipated savings should be surrendered on
time so that the funds can be utilised for other
development purposes.
egularisation of excess expenditure pending
since 1997-98 may be done on priority basis.
ransfer of unutilised funds to Civil Deposit at the
end of financial year results in overstatement of
State expenditure and should be avoided.
he internal control mechanism of the Government departments needs to be
strengthened to watch timely submission of the utilisation certificates by the organisations to whom grants were released.
overnment should ensure timely submission of
accounts by the Autonomous Bodies to the
Audit.
13
A
R T
T
G
overnment Departments should take prompt
action for the disposal of pending cases of
losses, misappropriation etc.
he departments should ensure closing of Personal
Deposit Accounts at the end of the financial year
and the balance should be transferred to the
Consolidated Fund of the State.
he State Government should ensure timely
submission of Detailed Countersigned contingent
bills as per extant rules and provisions.
14
G
T
T
NOTES