` APPENDIX (Reference: Paragraph 1.1; Page 1)

Transcription

1 ` APPENDIX (Reference: Paragraph 1.1; Page 1) Part A: Structure and Form of Government Accounts Structure of Government Accounts: The accounts of the State Government are kept in three parts (i) Consolidated Fund, (ii) Contingency Fund and (iii) Public Account. Part I: Consolidated Fund All revenues received by the State Government, all loans raised by issue of treasury bills, internal and external loans and all moneys received by the Government in repayment of loans shall form one consolidated fund entitled 'The Consolidated Fund of State' established under Article 266(1) of the Constitution of India. Part II: Contingency Fund Contingency Fund of the State established under Article 267(2) of the Constitution is in the nature of an imprest placed at the disposal of the Governor to enable him to make advances to meet urgent unforeseen expenditure, pending authorisation by the Legislature. Approval of the Legislature for such expenditure and for withdrawal of an equivalent amount from the Consolidated Fund is subsequently obtained, whereupon the advances from the Contingency Fund are recouped to the Fund. Part III: Public Account Receipts and disbursements in respect of certain transactions such as small savings, provident funds, reserve funds, deposits, suspense, remittances etc which do not form part of the Consolidated Fund, are kept in the Public Account set up under Article 266(2) of the Constitution and are not subject to vote by the State legislature.

2 Audit Report (Civil) for the year ended 31 March 2008 APPENDIX (Contd.) (Reference: Paragraph 1.1; Page 1 ) PART B: Layout of Finance Accounts Statement Layout Statement No.1 Presents the summary of transactions of the State Government receipts and expenditure, revenue and capital, public debt receipts and disbursements etc in the Consolidated Fund, Contingency Fund and Public Account of the State. Statement No.2 Contains the summarized statement of capital outlay showing progressive expenditure to the end of Statement No.3 Gives financial results of irrigation works, their revenue receipts, working expenses and maintenance charges, capital outlay, net profit or loss, etc. Statement No.4 Indicates the summary of debt position of the State which includes borrowing from intern debt, Government of India, other obligations and servicing of debt. Statement No. 5 Gives the summary of loans and advances given by the State Government during the year repayments made, recoveries in arrears etc Statement No.6 Gives the summary of guarantees given by the Government for repayment of loans etc. raised by the statutory corporations, local bodies and other institutions. Statement No.7 Gives the summary of cash balances and investments made out of such balances. Statement No.8 Depicts the summary of balances under Consolidated Fund, Contingency Fund and Public Account as on 31 March 2008 Statement No.9 Shows the revenue and expenditure under different heads for the year as a percentage of total revenue/expenditure Statement No.10 Indicates the distribution between the charged and voted expenditure incurred during the year Statement No.11 Indicates the detailed account of revenue receipts by minor heads Statement No.12 Provides accounts of revenue expenditure by minor heads under non plan and plan separately and capital expenditure by major head wise Statement No.13 depicts the detailed capital expenditure incurred during and to the end of Statement No.14 Shows the details of investment of the State Government in statutory corporations, Government companies, other joint stock companies, co-operative banks and societies etc up to the end of Statement No.15 Depicts the capital and other expenditure to the end of and the principal sources from which the funds were provided for that expenditure Statement No.16 Gives the detailed account of receipts disbursements and balances under heads of account relating to Debt, Contingency Fund and Public Account Statement No.17 Presents detailed account of debt and other interest bearing obligations of the Government of Maharashtra Statement No.18 Provides the detailed account of loans and advances given by the Government of Maharashtra, the amount of loan repaid during the year, the balance as on 31 March 2008 Statement No.19 Gives the details of earmarked balances of reserve funds 182

3 Appendices s APPENDIX (Concld.) (Reference: Paragraph 1.2; Page 5 ) Part C: List of terms used in the Chapter I and basis of their calculation Terms Basis of 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 parameter (X)/ Rate of Growth of parameter (Y) Rate of Growth (ROG) [(Current year Amount /Previous year Amount)-1]* 100 Development Expenditure Social Services + Economic Services Average interest paid by the State Interest payment/[(amount of previous year s Fiscal Liabilities + Current year s Fiscal Liabilities)/2]*100 Interest spread GSDP growth Average Interest Rate Quantum spread Debt stock *Interest spread/100 Interest received as per cent to Loans Interest Received [(Opening balance + Outstanding Closing balance of Loans and Advances)/2]*100 Revenue Deficit Revenue Receipt Revenue Expenditure Fiscal Deficit Revenue Expenditure + Capital Expenditure + Net Loans and Advances Revenue Receipts Miscellaneous Capital Receipts Primary Deficit Balance from Current Revenue (BCR) Fiscal Deficit Interest payments Revenue Receipts minus all Plan grants and Non-plan Revenue Expenditure excluding expenditure recorded under the major head 2048 Appropriation for reduction of Avoidance of debt 183

4 Audit Report (Civil) for the year ended 31 March 2008 APPENDIX (Reference : Paragraph 1.2; Page 5) Summarised financial position of the Government of Maharashtra as on 31 March 2008 (Rupees in crore) (Rupees in crore) As on LIABILITIES As on Internal Debt Market Loans bearing interest Market Loans not bearing interest Loans from LIC Loans from other institutions Ways and Means Advances/Overdrafts from Reserve Bank of India Loans and Advances from Central Government Pre Loans Non-Plan Loans Loans for State Plan Schemes Loans for Central Plan Schemes Loans for Centrally Sponsored Plan Schemes Ways and Means Advances Contingency Fund * Small Savings, Provident funds etc Deposits Reserve Funds Suspense and Miscellaneous Balances * Remittances TOTAL As on ASSETS As on Gross Capital Outlay on Fixed Assets * Investments in shares of Companies, Corporations etc Other Capital Outlay Loans and Advances Loans for Power Projects Other Development Loans Loans to Government servants Advances Cash Cash in Treasuries Deposits with Reserve Bank Local remittances Departmental Cash Balance Permanent Advances Cash Balance Investments Investment of earmarked balances Deficit on Government Accounts (i) Revenue Deficit of the Current Year (ii) Pro forma correction (iii) Other adjustments Accumulated deficit upto 31 March Capital Receipts TOTAL * Lower Rounding 184

5 Appendices s APPENDIX (Reference: Paragraph 1.2; Page 5) Abstract of Receipts and Disbursements for the year (Rupees in crore) (Rupees in crore) Receipts Disbursements (1) (2) (3) (4) (5) (6) Non- Plan (7) Plan (8) Total (9) (10) Section-A : Revenue I. Revenue receipts I. Revenue expenditure Tax revenue General services Social services * Non-tax Education, Sports, revenue Art and Culture Health and Family Welfare State s share Water Supply, of Union Taxes Sanitation, Housing and Urban Development Information and Non-Plan grants Grants for State Plan Scheme Grants for Central and Centrally sponsored Plan Schemes II Revenue deficit carried over to Section B Broadcasting Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes Labour and Labour Welfare Social Welfare and Nutrition * Others Economic Services Agriculture and Allied Activities Rural Development Special Areas Programmes Irrigation and Flood Control Energy Industry and Minerals Transport * Science, Technology and Environment General Economic Services Grants-in-aid and Contributions II Revenue Surplus carried over to Section B Lower rounding + Higher rounding 185

6 Audit Report (Civil) for the year ended 31 March 2008 APPENDIX (Contd.) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) Section B III. Opening Cash balance including Permanent Advances and Cash Balance Investment 0.11 IV. Miscellaneous Capital receipts III. Opening Overdraft from RBI IV Capital Outlay General Services * Social Services Education, Sports, Art and Culture Health and Family Welfare Water Supply, Sanitation, Housing and Urban Development Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes 2.20 Social Welfare and Nutrition Others Economic Services Recoveries of Loans and Advances From Power Projects From Government Servants Agriculture and Allied Activities Rural Development Special Area Programme * * Irrigation and Flood Control Energy Industry and Minerals * Transport General Economic Services 0.09 Science Technology and Environment V Loans and Advances disbursed For Power Projects To Government Servants (-) From others To Others Revenue surplus brought down VI Revenue deficit brought down Higher rounding * Lower rounding 186

7 Appendices s APPENDIX (Concld.) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) VII. Public Debt receipts VII. Repayment of Public Debt External debt External debt Internal debt other than Ways and Means Advances and Overdraft Internal debt other than Ways and Means Advances and Overdraft A Net transactions under Ways and Means Advances including Overdraft Loans and Advances from Central Government VIII. Appropriation from Contingency Fund IX. Contingency Fund X. Public Account B A Net transactions under Ways and Means Advances including Overdraft Repayment of Loans and Advances to Central Government VIII. Appropriation to Contingency Fund IX. Contingency Fund X. Public Account receipts disbursements Small Savings Small Savings and Provident and Provident Funds Funds Reserve Funds Reserve Funds Suspense and Suspense and Miscellaneous Miscellaneous Remittances Remittances * Deposits and Deposits and Advances Advances -- XI. Closing XI. Cash Balance at Overdraft from end Reserve Bank of India -- XII. Inter State Settlement Cash in Treasuries Local Remittances (-) Deposits with Reserve Bank Departmental Cash Balance Permanent Advances Cash Balance Investment Investment of earmarked balances B Total Total Higher rounding B Represents receipt Rs 1, crore and disbursement Rs 1, crore A Represents receipt Rs 2, crore and disbursement Rs 2, crore 1 Transfer of credit balances from public account to consolidated fund on account of closure of reserve funds 187

8 Audit Report (Civil) for the year ended 31 March 2008 APPENDIX (Reference: Paragraph 1.2; Page 5) Sources and Application of funds (Rupees in crore) Sources Revenue receipts Capital receipts Recoveries of Loans and Advances Increase in Public debt other than overdraft Net receipts from Public account (-) Increase in Small Savings and Provident Funds Increase in Deposits and Advances Increase in Reserve funds (-) (-) Net effect of Remittances (-) Net effect of Suspense and Miscellaneous transactions Adjustment closed to Government Accounts (-) Decrease in closing cash balance Total Application Revenue expenditure Capital expenditure Lending for development and other purposes Net effect of contingency fund transactions Increase in closing cash balance Total Explanatory notes for Appendix 1.3, 1.4 and The abridged accounts in the foregoing statements have to be read with comments and explanations in the Finance Accounts. 2. Government accounts being mainly on cash basis, the deficit on Government account, as shown in Appendix 1.2, indicates the position on cash basis, as opposed to accrual basis in commercial accounting. Consequently, items payable or receivable or items like depreciation or variation in stock figures etc, do not figure in the accounts. 3. Suspense and Miscellaneous balances include cheques issued but not paid, payments made on behalf of the State and other pending settlement etc. 4. There was a difference of Rs crore (credit) between the figures reflected in the accounts and that intimated by the RBI under Deposit with Reserve Bank. The difference is under reconciliation (August 2008). 188

9 Appendices s APPENDIX (Reference: Paragraph 1.2; Page 5) Time series data on State Government Finances (Rupees in crore) (1) (2) (3) (4) (5) (6) Part A: Receipts 1. Revenue Receipts (i) Tax Revenue (73) (75) (69) (64) (60) Taxes on Agricultural Income (00) Taxes on Sales, Trade, etc (61) (62) (59) (60) (54) State Excise (9) (7) (8) (8) (08) Taxes on Vehicles (5) (4) (4) (5) (04) Stamps and Registration fees (13) (13) (16) (16) (17) Land Revenue (2) (1) (1) (1) (01) Other Taxes (10) (13) (12) (10) (16) (ii) Non-tax Revenue (10) (10) (12) (12) (21) (iii) State s share of Union taxes and duties (10) (9) (11) (10) (10) (iv) Grants-in-aid from GOI (7) (6) (8) (14) (09) 2. Miscelleneous Capital Receipts Total revenue and Non-debt capital receipts (1 + 2) 4. Recoveries of Loans and Advances Public Debt Receipts Internal Debt (excluding Ways and Means Advances and Overdrafts) Net transactions under Ways and Means Advances and Overdraft Loans and Advances from Government of India $ 6. Appropriation from Contingency Fund Inter State settlement Total receipts in the Consolidated Fund ( ) 9. Contingency Fund Receipts Public Accounts receipts Total receipts of the State (8+9+10) Part B: Expenditure/Disbursement 12. Revenue expenditure (Per cent of 15) (81) (83) (78) (83) (84) Plan (8) (9) (10) (13) (16) Non-Plan (92) (91) (90) (87) (84) General Services (incl. Interests payments) (46) (44) (41) (41) (37) Social Services (38) (34) (38) (38) (41) Economic Services (14) (20) (18) (19) (20) Grants-in-aid and Contribution (2) (2) (3) (2) (02) 13. Capital Expenditure (Per cent of 15) (15) (13) (16) (14) (15) Plan (46) (64) (67) (79) (82) Non-Plan (54) (36) (33) (21) (18) General Services 48.63(1) 48.02(1) 70.74(1) (2) (03) Social Services (3) (3) (12) (9) (06) Economic Services (96) (96) (87) (89) (91) 189

10 Audit Report (Civil) for the year ended 31 March 2008 APPENDIX (Concld.) (1) (2) (3) (4) (5) (6) 14. Disbursement of Loans and Advances (4) (4) (6) (3) (1) (Per cent of 15) 15. Total ( ) Repayments of Public Debt Internal Debt (excluding Ways and Means Advances and Overdrafts) Net transactions under Ways and Means Advances and Overdrafts Loans and Advances from Government of India $ 17. Appropriation to Contingency Fund Total disbursement out of Consolidated Fund ( ) 19. Contingency Fund disbursements Public Account disbursements Total disbursement by the State ( ) Part C: Deficits 22. Revenue Deficit(-)/Surplus (+) (1-12) (-) (-) (-) Fiscal Deficit (-)/Surplus (+) (3+4-15) (-) (-) (-) (-) Primary Deficit (-)/Surplus (+) (23-25) (-) (-) (-) Interest Payments (included in revenue expenditure) 26. Arrears of Revenue (Percentage of Tax (24) (36) (39) (65) (38) and non-tax Revenue Receipts) 27. Financial Assistance to local bodies etc Ways and Means Advances/Overdraft 168/39 68/12 21/20 42/nil 25/nil availed (days) 29. Interest on WMA/Overdraft Gross State Domestic Product (GSDP) c c c c D 31. Outstanding Debt (year end) Outstanding guarantees (year end) A Maximum amount guaranteed (year end) Number of incomplete projects Capital blocked in incomplete projects $ Includes Ways and Means Advances from GOI c Based on Economic Survey of Maharashtra D Advance estimates as furnished by Directorate of Economics and Statistics, Government of Maharashtra A As per Finance Accounts of respective year 190

11 Appendices s APPENDIX (Reference : Paragraph ; Page 7 ) Outcome indicators of the State s own fiscal correction path Items Preactuals STATE REVENUE ACCOUNT B.E Projection Projection (Rupees in crore) Projection Projection A 1. Own Tax Revenue Own Non-Tax Revenue Own Tax + Non-Tax Revenue(1+2) Share in Central Taxes & Duties Plan Grants Non -Plan Grants Total Central Transfer (4 to 6) Total Revenue Receipts (3+7) Plan Expenditure Non -Plan Expenditure Salary Expenditure Pension Interest Payments Subsidies -General Subsidies-Power Total Revenue Expenditure (9+10) Salary + Interest+ Pension ( ) As% of Revenue Receipts (17/8) Revenue Surplus/Deficit (8-16) B CONSOLIDATED REVENUE ACCOUNT 1. Power Sector loss/profit net of actual subsidy transfer Increase in debtors during the year in power utility accounts [ Increase(-)] Interest payments on off budget borrowing and SPV borrowings made by PSU/SPUs outside budget Total (1 to 3) Consolidated Revenue Deficit (A19+B4) C CONSOLIDATED DEBT 1. Outstanding Debts & Liabilities Total Outstanding guarantee of which (a) guarantee on account off budgeted borrowing and SPV borrowing D CAPITAL ACCOUNT 1. Capital Outlay Disbursement of Loans and Advances Recovery of Loans and Advances Other Capital Receipts E. GROSS FISCAL DEFICIT (GFD) GSDP (Rs. Crore) at current prices

12 Audit Report (Civil) for the year ended 31 March 2008 APPENDIX (Reference: Paragraph ; Page 8 ) Statement showing excess of expenditure over the projections in the CFS for the year as a whole Department Purpose of Expenditure Major Heads of Account Revenue and Forests Public Works Water Resources Range of Percentage of variation between actual monthly spending and CFs projected to Legislature Forestry and Wildlife to 347 Capital Outlay on Forestry and Wildlife to 740 Housing to 718 Roads and Bridges to 196 Public Works to 448 Capital Outlay on Roads and Bridges to 216 Capital Outlay on Housing to 185 Capital Outlay on Public Works to 351 Major and Medium Irrigation to 99 Minor Irrigation to 1794 Capital Outlay on Major and Medium Irrigation Projects to 526 Capital Outlay on Minor Irrigation to 100 Capital Outlay on Power Projects to

13 Appendices s Sr. No. APPENDIX (Reference: Paragraph 1.5.5; Page 24 ) Statement showing department-wise breakup of outstanding Utilisation Certificates (Grants) Department Number of certificates Amount (Rupees in crore) 1 Agriculture, Animal Husbandry, Dairy Development and Fisheries Co-operation, Marketing and Textiles Employment and Self-employment Environment Finance Food, Civil Supplies and Consumer Protection General Administration Higher and Technical Education Home Housing Industries, Energy and Labour Irrigation Law and Judiciary Medical Education and Drugs Planning Public Health Public Works Revenue and Forests Rural Development and Water Conservation School Education and Sports Social Justice, Cultural Affairs, and Special Assistance Tribal Development Urban Development Water Resources Water Supply and Sanitation Women and Child Development Total Department-wise break up of outstanding Utilisation certificates (Loans) 1 Agriculture, Animal Husbandry, Dairy Development and Fisheries Co-operation, Marketing and Textiles Housing Industries, Energy and Labour Public Health Revenue and Forests Rural Development and Water Conservation Social Justice, Cultural Affairs, and Special Assistance Tribal Development Urban Development Water Supply and Sanitation Total Grand total (Grants + Loans)

14 Audit Report (Civil) for the year ended 31 March 2008 APPENDIX (Reference: Paragraph 1.5.6; Page 25 ) Statement showing department-wise break up of non-submission of accounts Year(s) for which information was awaited to , to , and to and to and Name of Department Environment Food, Civil Supplies and Consumer Protection to , & Home to , to Industries, Energy and Labour to , and Law and Judiciary to and Medical Education and Drugs and to Planning to , and Tribal Development to and Women and Child Development 194

15 Appendices s Sr. No. Name of body Period of entrustment APPENDIX (Reference: Paragraph 1.5.7; Page 25 ) Statement showing performance of the autonomous bodies Year upto Period upto Placement which which of SAR in accounts Separate the were Audit Legislature rendered Report is Delay in submission of accounts Period of delay issued (1) (2) (3) (4) (5) (6) (7) (8) 1 Maharashtra Delay for Housing and to Annual accounts about one Area received between year two Development January 2007 months Authority, and August 2007 Mumbai 2. Slum Rehabilitation Authority, Mumbai 3. Maharashtra State Khadi and Village Industries Board, Mumbai 4. Maharashtra Jeevan Pradhikaran, Mumbai 5. Mumbai Metropolitan Region Development Authority, Mumbai 6. Maharashtra State Commission for Women, Mumbai 7. Maharashtra Maritime Board, Mumbai to to to to to to to to First Audit No provision for placement to to Not placed to Accounts received in April Accounts received on Accounts received on Accounts received on to Accounts received on Accounts received on Delay for about one year Delay for about six months Delay for about seven months Delay for about four months Delay for about six months Delay for about 10 months 195

16 Audit Report (Civil) for the year ended 31 March 2008 APPENDIX (Concld.) (1) (2) (3) (4) (5) (6) (7) (8) 8. Maharashtra Krishna Valley Development Corporation, Pune to Accounts received on Delay for about five months 9. Konkan Irrigation Development Corporation, Thane 10. Vidharbha Irrigation Development Corporation, Nagpur 11. Tapi Irrigation Development Corporation, Jalgaon 12. Godavari Marathwada Irrigation Development Corporation, Aurangabad 13. Maharashtra Pollution Control Board, Mumbai to to to to to to Not placed Accounts were received late due to pending approval of Governing body , July December , March March , , April 2008 Accounts were received late due to pending approval of Governing body Accounts were received late due to pending approval of Governing body Delay for about nine months Delay ranged over one year Delay ranged over one year Delay ranged over six months to one year Delay for about one year six months 196

17 Appendices s Sr. No. Name of Department APPENDIX (Reference: Paragraph 1.6; Page 25 ) Statement showing cases of misappropriation reported upto March 2008 and pending finalisation as on 31 May 2008 (Rupees in lakh) Upto March Total Case Amt Case Amt Case Amt Case Amt Case Amt Case Amt 1 Agriculture, Animal Husbandry, Dairy Development and Fisheries 2 Finance Food, Civil Supplies and Consumer Protection 4 General Administration 5 Housing Higher and Technical Education Home Irrigation Law and Judiciary 10 Medical Education and Drugs 11 Public Health Public Works Revenue and Forests 14 Rural Development and Water Conservation 15 School Education and Sports 16 Social Justice, Cultural Affairs and Special Assistance Water Resources Total

18 Audit Report (Civil) for the year ended 31 March 2008 APPENDIX (Reference: Paragraph ; Page 26) Departmentally managed commercial/quasi-commercial undertaking whose Pro forma Accounts are in arrears as on 4 August 2008 Sr.No. Name of the Scheme Arrears since Number of Accounts Remarks 1) GMMS, Worli ) Milk Transport Scheme, Worli ) Mother Dairy, Kurla ) Central Dairy, Goregaon ) Agriculture Scheme, Goregaon ) Cattle Feed Scheme, Goregaon ) Electricity Scheme, Goregaon ) Unit Scheme, Goregaon ) Water Supply Scheme, Goregaon ) Cattle Breeding & Rearing Farm, Palghar ) Dairy Project, Dapchari ) Government Milk Scheme, Gove-Bhiwandi ) Government Milk Chilling Centre, Saralgaon ) Government Milk Scheme, Khopoli ) Government Milk Scheme, Mahad ) Government Milk Scheme, Pune ) Government Milk Scheme, Mahabaleshwar ) Government Milk Scheme, Satara ) Government Milk Scheme, Miraj ) Government Milk Scheme, Solapur ) Government Milk Scheme, Aurangabad ) Government Milk Scheme, Beed ) Government Milk Scheme, Nanded ) Government Milk Scheme, Bhoom ) Government Milk Scheme, Parbhani ) Government Milk Scheme, Amravati ) Government Milk Scheme, Akola ) Government Milk Scheme, Yavatmal ) Government Milk Scheme, Nandura ) Government Milk Scheme, Nagpur ) Government Milk Scheme, Wardha ) Government Milk Scheme, Chandrapur ) Government Milk Scheme, Gondia ) Land Development by Bulldozer Scheme, Amravati ) Land Development by Bulldozer Scheme, Aurangabad ) Land Development by Bulldozer Scheme, Pune ) Land Development by Bulldozer Scheme, Nagpur ) Allapalli and Pengundam Forest Ranges of Forest Divisions including Saw Mills and Timber Depot Food and Civil Supplies Department 39) Procurement distribution and price control scheme Mumbai and Thane Rationing Areas 40) Public Distribution and Price Control Scheme of Moffusil

19 Appendices Sr. No. APPENDIX (Reference: Paragraph ; Page 26) Summarised statement of finalisation of accounts and the Government investment thereon in departmentally managed commercial and quasi-commercial undertakings Number of Name of Undertaking Account Investment Remarks Undertakings Finalised as per last under the up to Accounts Department (Rupees in crore) (1) (2) (3) (4) (5) (6) Agriculture, Animal Husbandry, Dairy Development and Fisheries Department Mumbai Region 1 Greater Mumbai Milk Scheme, Worli Mother Dairy, Kurla Central Dairy, Goregaon Milk Transport Scheme, Worli Agriculture Scheme, Mumbai Unit Scheme, Mumbai Electricity Scheme, Mumbai Cattle Feed Scheme, Mumbai Water Supply Scheme, Mumbai Dairy Project, Dapchari Government Milk Scheme, Chiplun Government Milk Scheme, Mahad Government Milk Scheme, Ratnagiri Government Milk Scheme, Khopoli Government Milk Scheme, Kankavali Government Milk Chilling Centre, Saralgaon 17 Cattle Breeding and Rearing Farm, Palghar Government Milk Distribution Depot, Gove-Bhiwandi Pune Region 19 Government Milk Scheme, Pune Government Milk Scheme, Solapur Government Milk Scheme, Miraj Government Milk Scheme, Mahabaleshwar Government Milk Scheme, Satara Nagpur Region 24 Government Milk Scheme, Nagpur Government Milk Scheme, Wardha Government Milk Scheme, Chandrapur Government Milk Scheme, Gondia

20 Audit Report (Civil) for the year ended 31 March 2008 APPENDIX (Concld) (1) (2) (3) (4) (5) (6) Aurangabad Region 28 Government Milk Scheme, Aurangabad Government Milk Scheme, Udgir Government Milk Scheme, Beed Government Milk Scheme, Nanded Government Milk Scheme, Bhoom Government Milk Scheme, Parbhani Nashik Region 34 Government Milk Scheme, Nashik Government Milk Scheme, Dhule Government Milk Scheme, Chalisgaon Government Milk Scheme, Ahmednagar Government Milk Scheme, Wani Amravati Region 39 Government Milk Scheme, Amravati Government Milk Scheme, Akola Government Milk Scheme, Yavatmal Government Milk Scheme, Nandura Agriculture, Animal Husbandry, Dairy Development and Fisheries Department 43 Land Development by Bulldozer Scheme, Pune 44 Land Development by Bulldozer Scheme, Aurangabad 45 Land Development by Bulldozer Scheme, Amravati 46 Land Development by Bulldozer Scheme, Nagpur Revenue and Forest Department 47 1 Allapalli and Pengundam Forest range of Forest Division including Saw Mills and Timber Depot Food and Civil Supplies and Consumer Protection Department 48 2 Procurement distribution and price control scheme Mumbai and Thane Region Investment denotes the 49 Public Distribution price control scheme, closing Moffusil Government Capital 200

21 APPENDIX (Reference: Paragraph ; Page 27) 201 Sr. No. Summarised financial statement of departmentally managed commercial/quasi-commercial undertakings Name of the Undertaking Year of Period of Mean Block Depreciation Turnover Net Interest on commenc Accounts (Government) Assets at Profit Mean (Govt.) -ement of Deprec- provided (+)/ Capital Activities Capital iated during the Net Loss Total Return (9 + 10) Percentage of Return on Mean (Govt.) Capital (11 / 5 x 100) Cost Year (-) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (Rupees in Lakh) (in %) Agriculture, Animal Husbandry, Dairy Development and Fisheries Department Mumbai Region 1 Greater Mumbai Milk Scheme, , , , Worli 2 Milk Transport Scheme, Worli Mother Dairy, Kurla , , , Central Dairy, Goregaon , , , Unit Scheme, Mumbai , , Agricultural Scheme, Mumbai Electrical Scheme, Mumbai Water Supply Scheme, Mumbai , Cattle Feed Scheme, Mumbai C. B. R. F., Palghar Dairy Project, Dapchari , G. M. S., Gove-Bhiwandi GMCC, Saralgaon (Dist.: Thane) G. M. S., Khopoli , G. M. S., Mahad G. M. S., Chiplun G. M. S., Ratnagiri G. M. S., Kankavali

22 APPENDIX (Contd.) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) Pune Region 19 G. M. S., Pune , G. M. S., Mahabaleshwar G. M. S., Satara G. M. S., Miraj , , , G. M. S., Solapur Nashik Region 24 G. M. S., Nashik GMS, Wani (Dist.: Nashik) G. M. S., Ahmednagar , , G. M. S., Chalisgaon G. M. S., Dhule , , Aurangabad Region 29 G. M. S., Aurangabad , G. M. S., Udgir , G. M. S., Beed , , G. M. S., Nanded G. M. S., Bhoom , G. M. S., Parbhani Amravati Region 35 G. M. S., Amravati G. M. S., Akola , , G. M. S., Yavatmal G. M. S., Nandura Nagpur Region 39 G. M. S., Nagpur , G. M. S., Wardha G. M. S., Chandrapur , G. M. S., Gondia ,

23 APPENDIX (Concld.) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) Land Development Bulldozer Scheme 43 LDBS Pune LDBS Aurangabad LDBS Amravati LDBS Nagpur Revenue and Forest Department 47 Allapalli and Pengundam Forest Range of Forest Divisions including Saw Mills and Timber Depot 203 Food, Civil Supplies and Consumers Protection Department 48 Procurement, Distribution and Price Control Scheme in Mumbai and Thane Rationing Area 49 Procurement, Distribution and Price Control Scheme in Mofussil Area (-) (-) (-)5.03

24 Audit Report (Civil) for the year ended 31 March 2008 APPENDIX 2.1 (Reference: Paragraph ; Page 44 ) Statement of various grants/appropriations where saving was more than Rs 10 crore each and more than 20 percent of the total provision (Rupees in Crore) Sr. No. Grant No Name of the Grant/Appropriation Total Grant/ Appropriation Savings Percentage (1) (2) (3) (4) (5) (6) 1 B-3 Transport Administration (Revenue - Charged) 2 B-4 Secretariat and Other General Services (Revenue - Charged) 3 C-1 Revenue and District Administration (Revenue - Charged) 4 C-4 Secretariat Other General Services (Revenue - Voted) 5 D3 Relief on account of Natural Calamities 6 D-6 Dairy Development (Revenue - Voted) 7 D-7 Fisheries (Revenue - Voted) 8 G-1 Sales Tax Administration (Revenue - Voted) 9 G-1 Sales Tax Administration (Revenue - Charged) 10 G-2 Other Fiscal and Miscellaneous Services (Revenue - Voted) 11 H-1 Interest Payments (Revenue - Charged) 12 I-3 Irrigation, Power and Other Economic Services (Revenue - Voted) 13 K-1 Other Administrative Services (Revenue - Charged) 14 N-1 Secretariat and Other Social Services (Revenue - Voted) 15 O-3 Rural Employment (Revenue - Charged) 16 O-4 Other Rural Development Programmes (Revenue - Voted) 17 V-1 Interest Payment (Revenue - Charged) 18 ZD-2 Art and Culture (Revenue - Voted) ZD-4 Tourism (Revenue - Voted)

25 Appendices APPENDIX 2.1(concld.) (1) (2) (3) (4) (5) (6) 20 C-12 Loans to Government Servants, etc (Loans And Advances - Voted) 21 F-5 Capital Expenditure on Social Services (Capital - Voted) 22 F-7 Loans for Urban Development (Loans and Advances - Voted) 23 G-8 Public Debt and Inter-State Settlement (Loans and Advances - Charged) 24 I-7 Loans to Government Servants, etc (Loans and Advances - Voted) 25 K-11 Capital Expenditure on Energy (Capital - Voted) 26 L-8 Capital Expenditure on Removal of Regional Imbalance (Capital - Voted) 27 L-10 Miscellaneous Loans (Loans and Advances - Voted) 28 O-9 Capital Outlay on Other Rural Development Programmes (Capital - Voted) 29 V-3 Capital Expenditure on Social Services (Capital - Voted) 30 V-4 Internal Debt (Loans and Advances - Charged) 31 V-5 Capital Expenditure on Economic Services (Capital -Voted)

26 Audit Report (Civil) for the year ended 31 March 2008 Sr. No. Grant No Appendix (Reference : Paragraph 2.3.3; Page 45) Excess over grants/appropriations requiring regularisation Name of the Grant/Appropriation Total Grant/Appropriation Actual Expenditure Amount of Excess Grant - Revenue/Capital 1 C-5 Other Social Services C-6 Relief on Account of Natural Calamities D-2 Social Security and Welfare F-2 Urban Development and Other Advance Services H-3 Housing H-11 Loans to Government Servants, etc M-4 Capital Expenditure on Food Q-4 Secretariat-Economic Services T-2 Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes U-3 Secretariat-Social Services Y-4 Minor Irrigation Total Grants Appropriation - Revenue/Capital 12 C-3 Interest Payment C-5 Other Social Services C-7 Forest D-4 Agriculture Services H-6 Public Works and Administrative and Functional Buildings K-NIL Internal Debt L-1 Interest Payment L-5 Compensation and Assignments Q-1 Interest Payment U-1 Interest Payment ZC-1 Parliament/State/Union Territory Legislatures Total - Appropriations Grand Total Grand Total (Rupees in crore)

27 Appendices APPENDIX 2.3 (Reference : Paragraph 2.3.5; Page 45 ) Statement of various grants/appropriations where supplementary provision proved unnecessary (Rupees in crore) Sr.No. Number and Name of the Original Supplementary Total Grant/ Actual Saving Grant/Appropriation provision Provision Appropriation Expenditure I-Grant 1 A-5 Social Services B-1 Police Administration B-2 State Excise B-3 Transport Administration 5 B-9 Capital Expenditure on Economic Services 6 C-1 Revenue and District Administration 7 C-4 Secretariat and Other General Services 8 D-4 Agriculture Services D-6 Dairy Development D-11 Capital Expenditure on Dairy Development 11 E-3 Secretariat and Other Social Services 12 G-1 Sales Tax Administration 13 G-5 Treasury and Accounts Administration 14 H-9 Capital Outlay on Removal of Regional Imbalance 15 I-3 Irrigation, Power and Other Economic Services 16 J-1 Administration of Justice 17 J-2 Secretariat and Other Social and Economic Services 18 K-4 Labour and Employment 19 K-11 Capital Expenditure on Energy 20 M-2 Food O-3 Rural Employment O-9 Capital Outlay on Other Rural Development Programmes R-1 Medical and Public Health