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Statement Showing Definitions of Terms Used in Chapter I

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Statement Showing Definitions of Terms Used in Chapter I Appendices Appendix – I (Refer paragraph 1.4; page 4) Statement showing definitions of terms used in Chapter I Part A-Government Accounts I. Structure: 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 receipts of the State Government from revenues, loans and recoveries of loans go into the Consolidated Fund of the State, constituted under Article 266(1) of the Constitution of India. All expenditure of the Government is incurred from this Fund from which no amount can be withdrawn without authorization from the State Legislature. This part consists of two main divisions, namely, Revenue Account (Revenue Receipts and Revenue Expenditure) and Capital Account (Capital Receipts, Capital Expenditure, Public Debt and Loans, etc.). Part II. Contingency Fund The Contingency Fund created under Article 267(2) of the Constitution of India is in the nature of an imprest placed at the disposal of the Governor of the State to meet urgent unforeseen expenditure pending authorization from the State Legislature. Approval of the State Legislature is subsequently obtained for such expenditure and for transfer of equivalent amount from the Consolidated Fund to Contingency Fund. Part III. Public Account Receipts and disbursements in respect of small savings, provident funds, deposits, reserve funds, suspense, remittances, etc., which do not form part of the Consolidated Fund, are accounted for in Public Account and are not subject to vote by the State Legislature. II. 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-a-vis the amounts authorized by the State Legislature in the budget grants. Any expenditure in excess of the grants requires regularization by the Legislature. 137 Audit Report (Civil) for the year ended 31 March 2003 Part B –List of terms used in the Chapter – I and basis for their calculations Terms Basis for calculation Buoyancy of a parameter Rate of Growth of the parameter GSDP Growth Buoyancy of a parameter (X) with Rate of Growth of the parameter (X) respect to another parameter (Y) 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 five years (LOGEST (Amount of 1997-98: Amount of 2002-03)-1)*100 Share shift/Shift rate of a parameter Trend of percentage shares, over a period of five years, of the parameter in Revenue or Expenditure as the case may be Development Expenditure Social Services + Economics Services Weighted Interest Rate Interest Payment / [(Amount of previous year’s (Average interest paid by the State) Fiscal Liabilities + Current year’s Fiscal Liabilities)/2]*100 Interest spread GSDP growth – Weighted Interest rates Interest received as per cent to Loans Interest Received [(Opening balance + Closing Advanced balance of Loans and Advances)/2]*100 Revenue Deficit Revenue Receipts – Revenue Expenditure Fiscal Deficit Revenue Expenditure + Capital Expenditure + Net Loans and Advances – Revenue Receipts – Miscellaneous Capital Receipts Primary Deficit Fiscal Deficit – Interest Payment Balance from Current Revenue (BCR) Revenue Receipts minus all Plan grants and Non- Plan Revenue Expenditure excluding debits under 2048 – Appropriation for Reduction or Avoidance of Debt 138 Appendices Appendix-II (Refer paragraph 1.7.3; page 13) Details of utilisation certificates required, received and outstanding Utilisation certificates Utilisation certificates Utilisation certificates Sr. Name of the due received outstanding Year No. department Amount Amount Amount Items Items Items (Rs in lakh) (Rs in lakh) (Rs in lakh) 1 Housing 2001-02 8 58.17 - - 8 58.17 1994-95 35 423.92 1 350.00 34 73.92 1995-96 4 28.91 1 25.00 3 3.91 1996-97 10 7.00 1 0.17 9 6.83 2 Urban 1997-98 31 22.65 3 10.89 28 11.76 Development 1998-99 22 630.76 3 45.43 19 585.33 1999-2000 190 1,152.18 17 151.20 173 1,000.98 2000-01 250 2,094.15 87 875.35 163 1,218.80 2001-02 535 2,900.42 35 691.81 500 2,208.61 1998-99 2 100.00 - - 2 100.00 1999-2000 2 120.00 - - 2 120.00 3 Irrigation 2000-01 17 4,126.95 14 3,805.27 3 321.68 2001-2002 15 4,701.89 12 4,319.20 3 382.69 4 Power 2001-02 5 2,537.36 - - 5 2,537.36 1998-99 1 0.50 1 0.50 - - 5 Agriculture 2000-01 11 6,425.00 - - 11 6,425.00 2001-02 10 7,135.78 10 7,135.78 - - 1999-2000 4 12.65 3 12.18 1 0.47 6 Rural 2000-01 13 154.48 3 1.33 10 153.15 employment 2001-02 61 5,609.46 29 3,545.21 32 2,064.25 1997-98 1 11.76 - - 1 11.76 1998-99 6 26.29 1 16.55 5 9.74 7 Development 1999-2000 42 426.81 19 375.23 23 51.58 and Panchayat 2000-01 33 953.06 10 742.83 23 210.23 2001-02 60 3,577.26 18 2,147.51 42 1,429.75 8 Economical 1999-2000 1 33.21 - 27.82 1 5.39 and Statistical 2000-01 28 640.00 19 638.73 9 1.27 Advisor 2001-02 38 1,000.00 - - 38 1,000.00 1991-92 1 5.00 - - 1 5.00 1992-93 2 35.00 - - 2 35.00 1993-94 13 250.15 - - 13 250.15 1994-95 16 232.96 - - 16 232.96 9 Medical 1995-96 9 74.82 - - 9 74.82 1998-99 2 18.93 - - 2 18.93 2000-01 5 7.66 1 0.27 4 7.39 2001-02 53 93.13 28 85.92 25 7.21 2000-01 6 3,282.27 6 3,282.27 - - 10 Education 2001-02 228 19,019.79 160 13,829.10 68 5,190.69 139 Audit Report (Civil) for the year ended 31 March 2003 Utilisation certificates Utilisation certificates Utilisation certificates Sr. Name of the due received outstanding Year No. department Amount Amount Amount Items Items Items (Rs in lakh) (Rs in lakh) (Rs in lakh) 1992-93 3 60.00 - - 3 60.00 1995-96 1 4.34 - - 1 4.34 11 Revenue 1998-99 1 50.50 - - 1 50.50 2000-01 3 95.00 - - 3 95.00 2001-02 8 372.72 - - 8 372.72 1996-97 12 666.09 - - 12 666.09 1997-98 32 286.05 1 0.50 31 285.55 12 Social 1998-99 43 511.44 20 80.00 23 431.44 Security and Welfare 1999-2000 37 1,773.89 - - 37 1,773.89 2000-01 60 1,048.78 31 83.24 29 965.54 2001-02 91 1,510.59 3 13.50 88 1,497.09 13 Technical 2000-01 1 189.21 1 189.21 - - Education 2001-02 56 2,350.73 27 854.19 29 1,496.54 1999-2000 9 15.38 - - 9 15.38 14 Sports 2000-01 2 84.01 - 3.00 2 81.01 2001-02 8 184.00 1 31.50 7 152.50 1993-94 1 1.00 - - 1 1.00 15 Science and 1999-2000 1 4.42 - - 1 4.42 Technology 2000-01 6 22.09 6 22.09 - - 2001-02 11 186.11 6 101.36 5 84.75 1997-98 3 12.89 - - 3 12.89 1998-99 4 16.66 - - 4 16.66 16 Ecology and 1999-2000 3 8.94 - - 3 8.94 Environment 2000-01 1 6.62 - - 1 6.62 2001-02 3 0.98 - - 3 0.98 2000-01 2 42.00 - - 2 42.00 17 Tourism 2001-02 2 42.00 - - 2 42.00 1995-96 12 592.27 12 592.27 - - 1996-97 21 11,166.43 10 2,100.05 11 9,066.38 1997-98 14 2,123.86 14 2,123.86 - - 18 Public Health 1998-99 17 3,231.73 17 3,231.73 - - 1999-2000 5 364.06 5 364.06 - - 2000-01 165 4,366.70 110 2,923.40 55 1,443.30 2001-02 544 14,402.86 - - 544 14,402.86 19 Art and 2001-02 3 4.27 3 4.27 - - Culture 20 Animal 2001-02 10 436.00 9 416.00 1 20.00 Husbandry 21 Fisheries 2001-02 16 222.12 - - 16 222.12 22 Non- 1993-94 1 1.99 - - 1 1.99 conventional 1996-97 1 1.72 - - 1 1.72 sources of 2000-01 6 20.28 5 18.99 1 1.29 energy 2001-02 8 65.36 5 16.72 3 48.64 140 Appendices Utilisation certificates Utilisation certificates Utilisation certificates Sr. Name of the due received outstanding Year No. department Amount Amount Amount Items Items Items (Rs in lakh) (Rs in lakh) (Rs in lakh) 1998-99 4 39.41 - - 4 39.41 23 Village and 1999-2000 14 296.85 - - 14 296.85 Small Scale Industries 2000-01 14 310.74 2 2.50 12 308.24 2001-02 18 397.32 9 318.12 9 79.20 2000-01 1 1.34 1 1.34 - - 24 Civil Aviation 2001-02 14 40.50 14 40.50 - - Total 3,062 1,15,562.58 794 55,647.98 2,268 59,914.63 Say Rs 1,155 crore Rs 556 crore Rs 599 crore 141 Audit Report (Civil) for the year ended 31 March 2003 Appendix III (Refer paragraph 1.7.4; page 14) Details with status of accounts submitted by Autonomous bodies to State Legislature Sr.
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