Finance Accounts 2008-2009
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GOVERNMENT OF KERALA FINANCE ACCOUNTS 2008-2009 TABLE OF CONTENTS PAGES Certificate of the Comptroller and Auditor General of India . iii-iv Introductory . v-vii PART I-SUMMARISED STATEMENTS Statement No.1. Summary of Transactions . 2-26 Statement No.2. Capital Outlay outside the Revenue Account . 27-33 Statement No.3. (i) Financial Results of Irrigation Works . 34-35 (ii) Financial Results of Electricity Schemes . 34-35 Statement No.4. Debt Position: (i) Statement of Borrowings . 36 (ii) Other Obligations . 37 (iii) Service of Debt . 38-39 Statement No.5. Loans and Advances by State Government (i) Statement of Loans and Advances . 40 (ii) Recoveries in Arrears . 41-44 Statement No.6. Guarantees given by the Government of Kerala in respect of loans, etc. raised by Statutory Corporations, Government Companies, Local Bodies and Other Institutions . 45-53 Statement No.7. Cash balances and investments of cash balances . 54-58 Statement No.8. Summary of balances under Consolidated Fund, Contingency Fund and Public Account . 59-60 Notes to Accounts . 61-64 PART II-DETAILED ACCOUNTS AND OTHER STATEMENTS A. Revenue and Expenditure Statement No.9. Statement of Revenue and Expenditure for the year 2008-09 expressed as a percentage of total Revenue/total Expenditure . 66-69 Statement No.10. Statement showing the distribution between Charged and Voted Expenditure . 70 Statement No.11. Detailed Account of Revenue Receipts and Capital Receipts by Minor Heads . 71-92 Statement No.12. Detailed Account of Revenue Expenditure by Minor Heads and Capital Expenditure by Major Heads . 93-141 Statement No.13. Detailed Statement of Capital Expenditure during and to the end of the year 2008-09 . 142-251 Statement No.14. Details of investments of Government in Statutory Corporations, Government Companies, other Joint Stock Companies, Co-operative Banks and Societies, etc., to the end of 2008-09 . 252-285 Statement No.15. Statement showing Capital and Other Expenditure (other than on Revenue Account) to the end of 2008-09 and the principal sources from which funds were provided for that expenditure . 286-287 B. Debt, Contingency Fund and Public Account Statement No.16. Detailed statement of Receipts, Disbursements and Balances under heads of account relating to Debt, Contingency Fund and Public Account . 288-297 Statement No.17. Detailed statement of Debt and other interest-bearing obligations of Government . 298-306 Statement No.18. Detailed statement of Loans and Advances by Government . 307-340 Statement No.19. Statement showing the details of earmarked balances . 341-344 APPENDICES Appendix I. Details of amounts of investments and the dividend received therefrom for the last three years . 347 Appendix II. Important cases in which details/information are awaited from Departmental/Treasury officers in connection with reconciliation of balances . 348 Appendix III. Instances where acceptances of balances have not been received . 349 Appendix IV. Statement of Commitments- List of Incomplete Capital works . 350-373 Appendix V. Details of Grants-in-aid given by the State Government to the Local Bodies . 374-375 Appendix VI. Expenditure on salaries, organised by Major Heads, during the year 2008-09 . 376-382 Appendix VII. Expenditure on subsidies disbursed during the year 2008-09 . 383-384 Appendix VIII. Maturity Profile of 6003 Internal Debt of the State Government and 6004 Loans and Advances from the Central Government . 385 Appendix IX. Changes in the Financial Assets of the Government of Kerala for the year 2008-09 . 386 Appendix X. Statement on Committed Liabilities of the State in future . 387 Appendix XI. Statement on implications of major policy decisions during the year on new schemes proposed in the Budget for the future cash flows . 388-389 Appendix XII. Statement on maintenance expenditure of the State . 390-391 Appendix XIII. Details of revenue and capital expenditure under minor head '800 Other Expenditure' during 2008-09 . 392 CERTIFICATE OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA This compilation containing the Finance Accounts of the Government of Kerala for the year ending 31st March 2009 presents the accounts of the receipts and disbursements of the Government for the year, together with the financial results disclosed by the revenue and capital accounts, the accounts of the public debt and the liabilities and assets as worked out from the balances recorded in the accounts. The Appropriation Accounts of the Government for the year for Grants and Charged Appropriations are presented in a separate compilation. The Finance Accounts have been prepared under my supervision in accordance with the requirements of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 and have been compiled from the vouchers, challans and initial and subsidiary accounts rendered by the treasuries, offices, and departments responsible for the keeping of such accounts functioning under the control of the Government of Kerala and the statements received from the Reserve Bank of India. However, two statements (No. 6 and 14) and one appendix (IV) in this compilation have been prepared mainly from the data directly obtained from the Government of Kerala who are responsible to ensure the correctness of such information. The treasuries, offices, and/or departments functioning under the control of the Government of Kerala are primarily responsible for preparation and correctness of the initial and subsidiary accounts as well as ensuring the regularity of transactions in accordance with the applicable laws, standards, rules and regulations relating to such accounts and transactions. I am responsible for compilation, keeping of the accounts, preparation and submission of Annual Accounts to the State Legislature. My responsibility for the compilation, preparation and finalisation of accounts is discharged through the office of the Accountant General (A&E). The audit of these accounts is independently conducted through the office of the Principal Accountant General (Audit) in accordance with the requirements of Articles 149 and 151 of the Constitution of India and the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971, for expressing an opinion on these Accounts based on the results of such audit. These offices are independent organisations with distinct cadres, separate reporting lines and management structure. The audit was conducted in accordance with the Auditing Standards generally accepted in India. These Standards require that we plan and perform the audit to obtain reasonable assurance that the accounts are free from material misstatement. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. On the basis of the information and explanations that my officers required and have obtained, and according to the best of my information as a result of test audit of the accounts and on consideration of explanations given, I certify that, to the best of my knowledge and belief, the Finance Accounts read with the explanatory ‘Notes to Accounts’ give a true and fair view of the receipts and disbursements for the purpose of the Government of Kerala for the year 2008-2009. Points of interest arising from study of these accounts as well as test audit conducted during the year or earlier years are contained in my Reports on the Government of Kerala being presented separately for the year ended 31st March 2009. Date:06 JAN 2010 (VINOD RAI) Place: New Delhi Comptroller and Auditor General of India INTRODUCTORY 1. The Accounts of Government are kept in the following three parts:- Part I Consolidated Fund Part II Contingency Fund Part III Public Account In Part I, namely Consolidated Fund, there are two main divisions viz.:- (1) Revenue-consisting of sections for `Receipt Heads (Revenue Account)' and `Expenditure Heads (Revenue Account)'; (2) Capital, Public Debt, Loans, etc.-consisting of sections for `Receipt Heads (Capital Account)',`Expenditure Heads (Capital Account)' and `Public Debt, Loans and Advances, etc.'. The Revenue division deals with the proceeds of taxation and other receipts classed as revenue and the expenditure met therefrom, the net result of which represents the revenue surplus or deficit for the year. In Capital division, the section `Receipt Heads (Capital Account)' deals with receipts of capital nature which cannot be applied as a set off to capital expenditure. The section `Expenditure Heads (Capital Account)' deals with expenditure met usually from borrowed funds with the object of increasing concrete assets of a material and permanent character. It also includes receipts of a capital nature intended to be applied as a set off to capital expenditure. The section `Public Debt, Loans and Advances, etc.' comprises loans raised and their repayments by Government such as `Internal Debt' and `Loans and Advances' made (and their recoveries) by Government. This section also includes certain special types of heads for transactions relating to `Appropriation to the Contingency Fund' and `Inter-State Settlement'. In Part II, namely Contingency Fund, of the Accounts, the transactions connected with the Contingency Fund established under Article 267 of the Constitution of India are recorded. In Part III, namely Public Account, of the Accounts, the transactions relating to `Debt' (other than those included in Part I), `Deposits', `Advances', `Remittances' and `Suspense' are recorded. The transactions under `Debt', `Deposits'