(17 th March, 2016)

Transcription

1 GOVERNMENT OF MIZORAM ANNUAL FINANCIAL STATEMENT () (17 th March, 2016) [The Recommendation of His Excellency the Governor required under Article 202(1) of the Constitution of India has been obtained]

2 CONTENTS SUMMARY OF FINANCIAL POSITION - 1 STATEMENT I - CONSOLIDATED FUND OF MIZORAM Revenue Account : Receipts - 2 Revenue Account : Disbursements - 7 Capital Account : Receipts - 12 Capital Account : Disbursements - 13 STATEMENT-I(A) : Disbursements CHARGED on the Consolidated Fund of Mizoram - 17 STATEMENT-II STATEMENT-III : Contingency Fund of Mizoram Receipts and Disbursements : Public Accounts of Mizoram Receipts and Disbursements Enclosures: Chart No. 1: Composition of Receipt - 21 Chart No. 2: Components and Sub-components of resources - 21 Chart No. 3: Trends showing Share of Components of Total Expenditure - 22 Chart No. 4: Object Headwise Expenditure - 22 Chart No. 5: Composition of Outstanding Fiscal Liabilities - 23 Chart No. 6: Trend showing Fiscal Liabilities during Chart No. 7: Trends in Deficit Indicators - 24

3 1 SUMMARY OF FINANCIAL POSITION OPENING BALANCE A - CONSOLIDATED FUND 1 - Revenue Account (i) Receipts (ii) Expenditure Revenue Deficit (-) / Surplus (+) Capital Account (Net) Public Debt (i) Receipts (ii) Repayments Public Debt (Net) Loans & Advances (i) Recoveries (ii) Advances Loans & Advances (Net) Transfer to Contingency Fund (Net) TOTAL 'A' - CONSOLIDATED FUND (NET) Fiscal Deficit (-) Primary Deficit (-)/ Surplus (+) B - CONTINGENCY FUND (NET) - C - PUBLIC ACCOUNT (i) Provident Funds, etc. (Net) (ii) Reserve Funds (Net) (iii) Deposits & Advances (Net) (iv) Suspense and Miscellaneous (Net) (v) Remittances (Net) TOTAL 'C' PUBLIC ACCOUNT (NET) BUDGET DEFICIT (-) / SURPLUS(+) CLOSING BALANCE

4 2 CONSOLIDATED FUND OF MIZORAM - RECEIPTS REVENUE ACCOUNT A - TAX REVENUE I - STATE'S OWN TAX REVENUE (a) Taxes on Income & Expenditure Taxes on Income other than Corporation Tax Other Taxes on Income & Expenditure TOTAL (a) - Taxes on Income & Expdr (b) Taxes on Property & Capital Transaction Land Revenue Stamps & Registration Fees TOTAL (b) - Taxes on Property and Capital Transaction (c) Taxes on Commodities & Service State Excise Taxes on Sale, Trade, etc Taxes on Vehicles Other Taxes on Goods & Passengers Other Taxes & Duties on Commodities & Services TOTAL (c) - Taxes on Commodities & Services TOTAL OF I - STATE'S OWN TAX REV II - DEVOLUTION OF CENTRAL TAXES & DUTIES (a) Taxes on Income & Expenditure Corporation Tax Taxes on Income Other than Corporation Tax TOTAL(a) Taxes on Income & Expenditure (b) Taxes on Property and Capital and other Transactions Taxes on Wealth Total (b) Taxes on Property & Cap. Transaction (c) Taxes on Commodities & Services Customs Union Excise Duties Service Tax Total (c) Taxes on Commodities & Services Total of II - Devolution of Central Taxes & Duties Total of 'A' Tax Revenue

5 3 CONSOLIDATED FUND OF MIZORAM - RECEIPTS REVENUE ACCOUNT B - NON-TAX REVENUE (a) - Interest Receipts, Dividends & Profits Interest Receipt TOTAL (a) - Interest Receipts, Dividends and Profits (b) - Other Non-Tax Revenues (i) General Services Public Service Commission Police Jails Supplies & Disposals Stationery & Printing Public Works Other Administrative Services Contributions and Recoveries towards Pension & Other Retirement Benefits Misellaneous General Services TOTAL (b) - General Services (ii) Social Services Education, Sports, Art & Culture Medical & Public Health Family Welfare Water Supply & Sanitation Housing Urban Development Information & Publicity Labour & Employment Social Security & Welfare TOTAL (b) (ii) - Social Services

6 4 CONSOLIDATED FUND OF MIZORAM - RECEIPTS REVENUE ACCOUNT (iii) Economic Services Crop Husbandry Animal Husbandry Dairy Development Fisheries Forestry & Wildlife Food Storage & Warehousing Co-operation Other Agricultural Programmes Land Reforms Other Rural Development Programmes Minor Irrigation Power Village & Small Industries Non-Ferrous Mining and Metallurgical Industries Civil Aviation Roads & Bridges Road Transport Other Scientific Research Tourism Other General Economics Services TOTAL (b)(iii)-economics Services TOTAL (b)-other Non-Tax Revenues TOTAL 'B' NON-TAX REVENUES TOTAL OF STATE'S OWN REVENUE RECEIPTS TOTAL-REVENUE RECEIPTS, TAX AND NON-TAX (A+B)

7 5 CONSOLIDATED FUND OF MIZORAM - RECEIPTS REVENUE ACCOUNT C-GRANTS-IN-AID & CONTRIBUTIONS Grants-in-aid from Central Government 01 - Non-Plan Grants Grants under the proviso to Art.275(1) of Constitution (a) Non-Plan Rev. Deficit Grant/PDRD Grants (b) State's Specific Needs (c) Maintenance of Forests (d) Maintenance of Roads & Bridges (e) Elementary Education (f) Incentives for UID (g) District Innovation (h) Reduction in the Infant Mortality Rate (IMR) Grants towards Contribution to CRF (a) Calamity Relief Fund (CRF)/State Disaster Response Fund (SDRF) (b) Capacity Building Other Grants (a) Modernisation of Police Force (b) I.R. Battalion (c) Election Re-imbursement (e) Grants for Local Bodies i) Urban Local Bodies ii) Rural Local Bodies iii) Spl. Area Basic Grant iv) Spl. Area Performance Grant (f) Home Guards (g) Water Sector (h) Improv. in Supply of Justice (i) Dist./State/Stats. System (j) Others ) Strengthening Narcotic cells ) Rehabilitation scheme ) Youth Welfare Programme ) Schemes for Re-imb. of onetime rebate ) Rehabilitaion & resettlement of BNLF - returnees and Bru refugees ) Crime & Criminal Tracking Network - & Systems (CCTNS) TOTAL : 01 - Non-Plan-Grants

8 6 CONSOLIDATED FUND OF MIZORAM - RECEIPTS REVENUE ACCOUNT 02 - Grants for State/Union Territory Plan Schemes Block Grants (a) Normal Central Assistance (NCA) (b) Grants for Externally Aided Projects (EAP) (c) Grants for NLCPR (d) Grants for Border Areas (BADP) (e) Grants for NSAP (f) Grants for AIBP (g) Grants for JNNURM (h) Grants for NeGAP (i) RKVY (j) Central Assistance under SCA (untied) (k) Special Plan Assistance i) NLUP ii) SPA Projects Grants under Proviso to Article 275(1) of the Constitution (a) Article 275(1) of the Constitution Other Grants (a) Backward Region Grant Fund (b) Central Road Fund (R&B) (c) Other Grants TOTAL : 02 Grants for State Plan Schemes Grants for Central Plan Schemes Other Grants TOTAL : 03 Grants for Central Plan Schemes Grants for Centrally Sponsored Plan Schemes Other Grants TOTAL : 04 Grants for Cenrally Sponsored Schemes 05 - Grants for Special Plan Schemes Schemes of North Eastern Council TOTAL: 05 Grants for Special Plan Schemes TOTAL : Plan Grants TOTAL : Grants-in-Aid from Central Government TOTAL 'C' GRANTS-IN-AID & CONTRIBUTIONS TOTAL REVENUE RECEIPTS (A+B+C)

9 7 CONSOLIDATED FUND OF MIZORAM - DISBURSEMENTS REVENUE ACCOUNT A - GENERAL SERVICES (a) Organs of State Parliament/State/Union Territory Legislatures President/Vice President/Governor/ Administrator of Union Territories Council of Ministers Administration of Justice Election TOTAL 'A' (a) (b) Fiscal Services (i) Collection of Taxes on Property & Capital Collection of Taxes on Income & Expdr Land Revenue Stamps & Registration (ii) Collection of Taxes on Commodities & Services State Excise Taxes an Sales, Trade etc Taxes on Vehicles (iii) Other Fiscal Services Other Fiscal Services TOTAL 'A' (b) (c) Interest Payment & Servicing of Debt Appropriation for Reduction or avoidance of Debt Interest Payments TOTAL 'A' (c)

10 8 CONSOLIDATED FUND OF MIZORAM - DISBURSEMENTS REVENUE ACCOUNT (d) Administrative Services Public Service Commission Secretariat General Services District Administration Treasury & Accounts Administration Police Jails Supplies & Disposals Stationery & Printing Public Works Other Administrative Services TOTAL 'A' (d) (e) Pension & Miscellaneous Genl Pension and Other Retirement benefits Misc. Genl. Services TOTAL 'A' (e) TOTAL 'A' - GENERAL SERVICES B - SOCIAL SERVICES (a) Education, Sports, Art & Culture General Education (a) School Education (b) SCERT (c) University & Higher Education (d) Mizoram Scholarship Board Technical Education Sports & Youth Services Arts & Culture TOTAL 'B' (a) (b) Health & Family Welfare Medical & Public Health a) Health Services b) Hospital & Medical Education Family Welfare a) Health Services b) Hospital & Medical Education TOTAL 'B' (b)

11 9 CONSOLIDATED FUND OF MIZORAM - DISBURSEMENTS REVENUE ACCOUNT (c) Water Supply,Sanitation,Housing and Urban Development Water Supply & Sanitation Housing a) LAD b) PWD Urban Development a) LAD b) UD&PA TOTAL 'B' (c) (d) Information & Broadcasting Information & Publicity TOTAL 'B' (d) (e) Welfare of SC/ST&Other Backward - Classes Welfare of SC/ST & Other Backward Classes TOTAL 'B (e) (f) Labour & Employment Labour & Employment TOTAL 'B' (f) (g) Social Welfare & Nutrition Social Security & Welfare Nutrition Relief on account of Natural Calamities TOTAL 'B' (g) (h) Others Other Social Services Secretariat - Social Services TOTAL 'B' (h) TOTAL 'B'-SOCIAL SERVICES

12 10 CONSOLIDATED FUND OF MIZORAM - DISBURSEMENTS REVENUE ACCOUNT C - ECONOMIC SERVICES (a) Agriculture & Allied Activities Crop Husbandry (a) (Agri.) Crop Husbandry (b) (Horti.) Soil & Water Conservation Animal Husbandry Dairy Development Fisheries Forestry & Wildlife Food Storge & Warehousing Agri. Research & Education Co-operation Other Agricultural Programme TOTAL 'C' (a) (b) Rural Development Rural Dev. (Special Prog.) Rural Employment Land Reforms Other Rural Dev. Programme TOTAL 'C' (b) (c) Special Areas Programme North Eastern Areas Other Special Areas Programme TOTAL 'C' (c) (d) Irrigation & Flood Control Major & Medium Irrigation Minor Irrigation Command Area Development TOTAL 'C' (d) (e) ENERGY IREP Power Energy Non-Conventional Energy TOTAL 'C' (e)

13 11 CONSOLIDATED FUND OF MIZORAM - DISBURSEMENTS REVENUE ACCOUNT (f) Industry and Minerals Village & Small Industries Sericulture Industries Non-Ferrous Mining etc TOTAL 'C' (f) (g) Transport Civil Aviation Roads & Bridges Road Transport Inland Water Transport TOTAL 'C' (g) (h) Communication Other Communication Services TOTAL OF 'C' (h) (i) Science, Technology & Environment Other Scientific Research Ecology & Environments TOTAL OF 'C' (i) (j) General Economic Services Secretariat Economic Services Tourism Census Survey & Statistic Civil Supplies Other General Economic Services TOTAL 'C' (j) TOTAL 'C' ECONOMIC SERVICES TOTAL - REVENUE DISBURSEMENT (GROSS) Deduct: Stock Recoveries Public Works Department Public Health Engineering Department Power & Electricity Department Printing & Stationery Department Total : Revenue Disbursement NET

14 12 CONSOLIDATED FUND OF MIZORAM - RECEIPTS CAPITAL ACCOUNT E - PUBLIC DEBT Internal Debt of the State Govt Market Loans Loans from LIC of India Loans from NABARD Compensation & Other Bonds Loans from NCDC Loans from Other Institutions (a) REC (b) HUDCO (c) PFC W&MA from the Reserve Bank of India Special Securities issued to NSSF of the - Central Government Other Loans TOTAL (6003) INTERNAL DEBT OF STATE GOVERNMENT Loans & Advances from the Central Govt Other Loans Loans for State /Union TerritoryPlan Schemes Block Loans Loans for Special Schemes Scheme of North Eastern Council TOTAL (6004) LOANS & ADVANCES FROM THE CENTRAL GOVERNMENT TOTAL 'E' PUBLIC DEBT F - LOANS & ADVANCES (RECOVERIES) Loans for Education, Sports, 0.10 Art & Culture Loans for Medical & Public Health Loans for Nutrition Loans for Housing Loans for Urban Development Loans for Co-operation Loans for NEA Loans for Village & Small Industries Loans for Govt. Servants etc TOTAL 'F' LOANS & ADVANCES TOTAL CAPITAL RECEIPTS (E&F) REVENUE RECEIPTS BROUGHT FORWARD TOTAL - CONSOLIDATED FUND OF THE STATE (RECEIPTS)

15 13 CONSOLIDATED FUND OF MIZORAM - DISBURSEMENTS CAPITAL ACCOUNTS A - CAPITAL ACCOUNT OF GENERAL SERVICES C.O. Other Fiscal Services C.O. on Police C.O. on Stationery & Printing C.O. on Public Works C.O. on Public Works (L&J) C.O. on Land Revenue & Settlement C.O. on MPSC C.O. on Other Admn. Services TOTAL 'A' CAPITAL ACCOUNTS OF - GENERAL SERVICES B - CAPITAL ACCOUNT OF SOCIAL SERVICES (a) Education, Sports, Art & Culture C.O. on Education TOTAL 'B' (a) - (b) Health & Family Welfare C.O. on Medical & Public Health - (c) Water Supply & Sanitation, Housing Development C.O. on Water Supply & Sanitation C.O. on Housing C.O. on Urban Development TOTAL 'B' (b) & (c) (d) Information & Broadcasting C.O. on Information & Publicity C.O. on Social Security & Welfare TOTAL 'B' (d) - TOTAL 'B' CAPITAL ACCOUNT OF SOCIAL SERVICES C - CAPITAL ACCOUNT OF ECONOMIC SERVICES (a) Capital Accounts of Agriculture & Allied Activities C.O. on Crop Husbandry C.O. on Horticulture C.O. on Soil & Water Conservation C.O. on Animal Husbandry C.O. on Fisheries C.O. on Forestry & Wildlife C.O. on Food Storage & Warehousing C.O. on Co-operation C.O. on Other Agricultural Prog TOTAL 'C' (a)

16 14 CONSOLIDATED FUND OF MIZORAM - DISBURSEMENTS CAPITAL ACCOUNTS (b) Capital Account on Rural Dev C.O. on Land Reforms C.O. on Rural Development - (c) Capital Account on Special Areas C.O. on North Eastern Areas C.O. on Other Special Areas Prog (d) Capital Accounts on Irrigation & Flood- Control C.O. on Minor Irrigation C.O. on Flood Control Project TOTAL 'C' (b), (c) & (d) (e) Capital Accounts of Energy C.O. on Power Project (f) Capital Accounts on Industry C.O. on Vill. & Small Industries - (g) Capital Accounts on Transport C.O. on Civil Avialtion C.O. on Road & Bridges C.O. on Road Transport C.O. on Inland Water Transport TOTAL 'C' (e), (f) & (g) (j) Capital Account on Tourism C.O. on Tourism C.O. on other General Economic Services TOTAL 'C' (j) TOTAL OF 'C' ECONOMIC SERVICES TOTAL OF CAPITAL OUTLAY (GROSS) DEDUCT RECOVERIES C.O. on food storage and warehousing TOTAL OF CAPITAL ACCOUNT (NET)

17 15 CONSOLIDATED FUND OF MIZORAM - DISBURSEMENTS CAPITAL ACCOUNT E - PUBLIC DEBT Internal Debt of the State Govt Market Loans Loans from LIC of India Loan from NABARD Compensation and Other Bonds Loans from NCDC Loans from other institutions (a) REC (b) HUDCO (c) PFC W&MA from RBI Special Securities issued to NSSF of the Central Government TOTAL (6003) INTERNAL DEBT OF STATE GOVERNMENT Loans & Advances from the Central Govt Non-Plan Loans House Building Advances Other Loans Loans for State/ Union Territory Plan Schemes Block Loans Loans for Centrally Sponsored Schemes Other Loans Loans for Special Schemes Schemes of NEC TOTAL (6004) LOANS & ADVANCES FROM THE CENTRAL GOVERNMENT TOTAL 'E' PUBLIC DEBT

18 16 CONSOLIDATED FUND OF MIZORAM - DISBURSEMENTS CAPITAL ACCOUNT F - LOANS AND ADVANCES Loans for Education Loans for Medical & Public Health Loans for Nutrition Loans for Housing Loans for Urban Development Loans for Co-operation Loans for NEA Loans for Village & Small Industries Loans for Govt. Servants etc TOTAL 'F' LOANS & ADVANCES H - TRANSFER TO CONTINGENCY FUND Appropriation to the Contingency Fund TOTAL 'H' TRANSFER TO CONTINGENCY - FUND TOTAL ('E' + 'F' + 'H') TOTAL - CAPITAL DISBURSEMENTS (Net of Recoveries) E+F+H+Capital Acct. (NET) Deduct Advances from Contingency Fund CAPITAL DISBURSEMENT (Net of Advances from Contingency Fund) REVENUE DISBURSEMENTS (Brought Forward)(Net) TOTAL-CONSOLIDATED FUND OF THE STATE (DISBURSEMENTS) (Net) Add: Advances from Contingency Fund TOTAL: CONSOLIDATED FUND OF THE STATE (Net of Stock Recoveries) Add: Stock Recoveries + Advances from Contingency Fund TOTAL CONSOLIDATED FUND OF THE STATE (Disbursements) (Gross)

19 17 (A) DISBURSEMENT CHARGED ON THE CONSOLIDATED FUND OF MIZORAM REVENUE DISBURSEMENT (CHARGED) State Legislature Governor Administration of Justice Public Service Commission Appropriation for reduction or avoidance of Debt Interest Payment TOTAL - DISBURSEMENT REVENUE ACCOUNT (CHARGED) CAPITAL DISBURSEMENT (CHARGED) Internal Debt of the State Loans & Advance from Govt. of India TOTAL - DISBURSEMENT CAPITAL ACCOUNT (CHARGED) TOTAL - DISBURSEMENT (CHARGED)

20 18 I CONTINGENCY FUND OF MIZORAM - RECEIPTS Contingency Fund Appropriation from Consolidated Fund a) Transfer from Consolidated Fund of the State b) Recoveries of Advances of Contingency Fund TOTAL RECEIPTS - I CONTINGENCY FUND OF MIZORAM - DISBURSEMENTS Contingency Fund ) Advances from Contingency Fund TOTAL DISBURSEMENTS -

21 19 II PUBLIC ACCOUNT - RECEIPTS PUBLIC ACCOUNT RECEIPTS I - SMALL SAVING, PROVIDENT FUND ETC State Provident Funds Insurance & Pension Funds TOTAL 'I' SMALL SAVING -PROVIDENT FUNDS ETC. J - RESERVE FUNDS (a) Reserve Funds bearing interest General and other Reserve Funds (b) Reserve Funds not bearing interest Sinking Funds General and other Reserve Funds TOTAL OF 'J' RESERVE FUNDS K - DEPOSITS AND ADVANCES (a) Deposits bearing interest Civil Deposits Other Deposits Deposits of Local Funds - (b) Deposits not bearing interest Civil Deposits Deposits of Local Funds Other Deposits - (c) Advances Civil Advances TOTAL 'K' DEPOSITS & ADVANCES L - SUSPENSE AND MISCELLANEOUS Suspense Accounts Cheques & Bills Departmental Balances Cash Balance Investment Account Security Deposits made by Govt Deposits with Reserve Bank Accounts with Governments of other Countries TOTAL 'L' SUSPENSE AND MISCELLANEOUS M - REMITTANCES (a) Money orders & other Remittance Cash Remittances & Adjustments between officers rendering accounts to the same Account Officer (b) Inter-Govt. Adjustment Accounts Adjustment Account between Central and State Governments Inter-State Suspense Account TOTAL 'M' REMITTANCES TOTAL - PUBLIC ACCOUNT RECEIPTS TOTAL RECEIPTS (STATEMENT I+II+III) Cash Balance (Opening) GRAND TOTAL

22 20 II PUBLIC ACCOUNT - DISBURSEMENT PUBLIC ACCOUNT DISBURSEMENTS 1. SMALL SAVING PROVIDENT FUND ETC State Provident Funds Insurance & Pension Funds TOTAL 'I' SMALL SAVING PROVIDENT - FUNDS ETC. J - RESERVE FUNDS (a) - Reserve Funds bearing interest General and other Reserve Funds (b) - Reserve Funds not bearing interest Sinking Funds General & Other Reserve Funds TOTAL J - RESERVE FUNDS K - DEPOSITS & ADVANCES (a) Deposits bearing interest Civil Deposits Deposits of Local Funds Other Deposits - (b) Deposit not bearing interest Civil Deposits Deposits of Local Funds Other Deposits - (c) Advances Civil Advances TOTAL 'K' DEPOSITS & ADVANCES L - SUSPENSE AND MISCELLANEOUS Suspense Account Cheque & Bills Departmental Balances Cash Balance Investment Account Security Deposits made by Govt Deposits with Reserve Bank Accounts with Governments of other Countries TOTAL 'L' SUSPENSE AND MISCELLANEOUS M - REMITTANCES (a) Money Orders and other remittance Cash Remittances and adjustments between officers rendering account to the same Accounts Officer (b) Inter-Govt. Adjustment Account Adjustment account between Central and State Government Inter-State Suspense Account TOTAL 'M' REMITTANCES TOTAL - PUBLIC ACCOUNT DISBURSEMENT TOTAL DISBURSEMENT - STATEMENT (I+II+III) Cash Balance (Opening) GRAND TOTAL

23 21 Chart No. 1: Composition of Receipts (BE) (` in lakh) Public Accounts Receipts (29.76 %) Capital Receipt (3.43%) Revenue Receipt (66.81%) Chart No. 2: Components and Sub-components of resources (BE) Total Receipts (` lakh) Tax Revenue ` lakh Non Tax Receipt (` lakh) Revenue Receipts (` lakh) State Share of Union Taxes and Duties (` lakh) Grants-in-aid from GoI (` lakh) Debt Receipts (` lakh) Capital Receipts (` lakh) Non-Dept receipts (` lakh) Public Account Receipts (net) (` lakh) (i.e. funds available with Government for use)

24 22 Chart No. 3: Trends showing Share of Components of Total Expenditure (BE) (` in lakh) Capital Expenditure (16.94%) Loans & Advances (0.40%) Revenue Expenditure (82.66%) Chart No. 4: Object Headwise Expenditure (BE) (` in lakh) Loans & Advances ` (0.37%) Investment ` (2.17%) Repayment of Borrowings ` (3.77%) Others ` (0.62%) Salaries (Wages, GIA Gen (Salary) ` (38.74%) Major Works ` (14.17%) Other charges ` (5.90%) Interest ` (6.68%) Grants for Creation of capital assets ` (0.55%) Pension ` (9.37%) GIA Non-Salary ` (10.62%) Minor Works ` (2.69%) Supplies & Materials ` (2.50%) Estab. Cost ` (0.86%) Medical ` (0.99%)

25 23 Chart No. 5: Composition of Outstanding Fiscal Liabilities (BE) (` in lakh) Public Acct. Liabilities (63.83%) Internal Debt (31.63%) Loans & Advances (4.54%) Chart No. 6: Trend showing Fiscal Liabilities during (` in lakh) (BE)

26 24 Chart No. 7: Trends in Deficit Indicators (` in lakh) () (RE) (BE) Revenue Deficit/Surplus Fiscal Deficit/Surplus Primary Deficit/Surplus