GOVERNMENT OF HARYANA FINANCE ACCOUNTS 2008-2009 (i) TABLE OF CONTENTS Page(s) CERTIFICATE OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA (iii) INTRODUCTORY 1-2 PART I - SUMMARISED STATEMENTS Statement No. 1 Summary of transactions 4-33 Statement No. 2 Capital Outlay Outside the Revenue Account-Progressive capital outlay to end of 2008 - 2009 34-39 Statement No. 3 Financial results of irrigation works 40-42 Statement No. 4 Debt position - (i) Statement of borrowings 43-44 (ii) Other obligations 45 (iii) Service of debt 46 Statement No. 5 Loans and advances by the State Government - (i) Statement of loans and advances 47 (ii) Recoveries in arrears 48-49 Statement No. 6 Guarantees given by the Government of Haryana in respect of loans etc. raised by statutory corporations, Government companies, local bodies and other institutions 50-51 Statement No. 7 Cash balance and investments of cash balances 52-53 Statement No. 8 Summary of balances under Consolidated Fund, Contingency Fund and Public Account 54-55 Notes to Accounts 56-58 PART II - DETAILED ACCOUNTS AND OTHER STATEMENTS A- Revenue and Expenditure Statement No. 9 Statement of revenue and expenditure for the year 2008-2009 under different heads expressed as a percentage of total revenue/total expenditure 60-63 Statement No. 10 Statement showing the distribution between charged and voted expenditure 64 Statement No. 11 Detailed account of revenue receipts and capital receipts by minor heads 65-76 Statement No. 12 Detailed account of Revenue Expenditure by Minor Heads and Capital Expenditure by Major Heads 77-99 Statement No. 13 Detailed statement of capital expenditure during and to end of the year 2008 - 2009 100-169 (ii) TABLE OF CONTENTS - concld. Page(s) Statement No. 14 Statement showing 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. 170-189 Statement No. 15 Statement showing the capital and other expenditure(other than on revenue account) to the end of 2008 - 2009 and the principal sources from which the funds were provided for that expenditure 190-192 B- Debt, Contingency Fund and Public Account Statement No. 16 Detailed statement of receipts, disbursement and balances under heads of account relating to Debt, Contingency Fund and Public Account 194-213 Statement No. 17 Detailed statement of debt and other interest bearing obligations of the Government 214-229 Statement No. 18 Detailed statement of loans and advances made by Government 230-256 Statement No. 19 Statement showing the details of earmarked balances 258-265 Appendix I Investment of Govenment in statutory corporations, Government companies, other joint stock companies, Co-operative banks and societies, etc., at end of 2006 - 07 , 2007 - 08 and 2008 - 09 and dividend received thereon 266-267 Appendix II Cases where acceptances of balances have not been received 268 Appendix III Statement of Commitments -list of incomplete Capital Works 269-287 Appendix IV Details of Grants-in-Aid given by the State Government to the Local Bodies 288-289 Appendix V Expenditure on salaries, organised by major heads, during the year 2008-09 290-295 Appendix VI Expenditure on Subsidies, disbursed during the year 2008-09 296-298 Appendix VII Maturity Profile of 6003-Internal Debt of the State Government and 6004-Loans and Advances from Central Government 299 Appendix VIII Changes in the Financial Assets of the Government of Haryana For the year 2008-09. 300 Appendix IX Review of Expenditure Under Minor Head - 800- viz a viz Major Headwise Expenditure for the year 2008-09. 301 (iii) Certificate of the Comptroller and Auditor General of India This compilation containing the Finance Accounts of the Government of Haryana for the year ending 2008-09 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 Haryana and the statements received from the Reserve Bank of India. Statements (3,6,14), explanatory notes (under statements 1,2,3,5) and appendices(1 to 4) in this compilation have been prepared directly from the information received from the Government of Haryana/Corporations/Companies/Societies who are responsible to ensure the correctness of such information. The treasuries, Offices, and or departments functioning under the control of the Government of Haryana 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 finalization 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) (v) Act,1971, for expressing an opinion on these Accounts based on the results of such audit. These offices are independent organizations 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 Haryana for the year 2008-09. 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 Haryana being presented separately for the year ended 2008-09. Date: (VINOD RAI) 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 there from, the net result of which represent the revenue surplus or deficit for the year. In Capital division, the section, ‘Receipt Heads (Capital Account)’ deals with the receipts of capital nature which cannot be applied as set-off to capital expenditure. The section, ‘Expenditure Heads (Capital Account)’ deals with the 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 against 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 of 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’ and ‘Advances’ in this part are those in respect of which Government incurs a liability to repay the moneys received or has a claim to recover the amounts paid, together with the repayments of the former (‘Debt’ and ‘Deposits’) and the recoveries of the latter (‘Advances’).