Statements Under the Nagaland Fiscal Responsibility and Budget

GOVERNMENT OF NAGALAND

Statements under

The Nagaland Fiscal Responsibility

and

Budget Management Act, 2005

( Laid in the Nagaland Legislative Assembly along with the Budget 2021-22 )

Finance Department Government of Nagaland

Form F – 1 (See rules 3 and 4)

MACRO ECONOMIC FRAMEWORK STATEMENT

1. Overview of the State Economy : 1.1 The size, composition and growth of the economy determine the revenue potential of the State and the size of the budget; and the size of the budget determines the level of public expenditure. The economy is measured in terms of Gross State Domestic Product (GSDP) at current prices. The projected GSDP and per capita income for the years, 2016-17, 2017-18, 2018-19,2019-20 and 2020-21 are as in Table 1.1 below:

Table 1.1 (Rs. in Crore) 2016-17 2017-18 2018-19 2019-20 2020-21 (Actuals) (Actuals) (Quick) (Advance) (Advance) GSDP at current 21488 23623 25986 27140 31365 Per capita income (current prices) 93210 99870 107060 109430 100190

2. Overview of State Government Finances: 2.1 The fiscal base and fiscal health of a State are directly related to the development of the State. Public Investment in the infrastructure would expand the productive capacity of the economy and thus expand the revenue generating potential of the State. The fiscal base is determined by the size of the economy, which can be expanded in the long run. Thus, in the medium term, the fiscal health of the State has to be improved so that the Government can increase the development expenditure to expand the economic base.

2.2 The total receipts of the Government comprise the Consolidated Fund of the State and the balance from Public Account. The proportion of the revenue receipts in the Consolidated Fund of Nagaland during the years 2013-14 to 2019-20 has been varying between 87.24% and 95.19% (Table 1.2 below).

Table 1.2 Total Receipts of the State Government (Rs. in Crore) Recov- Net Revenue Public Consolid- Total RR RR as ery of Public Year Receipts Debt ated Fund (5+6) as % % of Loans Account (RR) (Net) (CF) of CF Total (2+3+4) 1 2 3 4 5 6 7 8 9 2013-14 6497.90 619.16 0.92 7117.98 330.74 7448.72 91.29 87.24 2014-15 7650.94 725.00 0.71 8375.94 -337.96 8037.98 91.35 95.19 2015-16 8043.57 977.40 0.50 9021.47 163.38 9184.85 89.16 87.57 2016-17 9442.28 1182.71 1.09 10626.08 -23.87 10602.21 88.85 89.07 2017-18 11019.21 1235.02 1.09 12255.32 -130.83 12124.49 89.91 90.88 2018-19 11437.41 947.84 1.08 12386.33 595.86 12982.19 92.33 88.10 2019-20 11423.29 1002.58 1.09 12426.96 562.04 12989.00 91.92 88.80

2.3 Revenue Receipts comprises of State’s own revenue receipts and Central transfers. The Central tax devolution is determined by the Finance Commission Award. The Fourteenth Finance Commission (14FC) awarded 0.498% of sharable tax excluding service tax and 0.503% of the sharable service tax to Nagaland. Fifteenth Finance Commission recommended shareable central taxes at 0.573% for 2020-21 and 0.569% for 2021-22 to 2025-26 for the State. During the years 2015-16 to 2019-20, proportion of State’s Own Revenue Receipts (SORR) in Total Revenue Receipts varied between 8.50% to 11.36% (Table 1.3). Thus the fiscal stability of the State is predominantly dependent on the Central transfer.

Table 1.3 Composition of Revenue Receipts (Rs. in Crore) State’s Own Revenue Receipts Proportion Central Devolution Total (SORR) of SORR Year Revenue in Total Tax Non-Tax Total Tax Grants Total Receipts Revenue 2015-16 427.10 256.39 683.49 2540.72 4819.36 7360.08 8043.57 8.50 2016-17 510.76 345.52 856.28 3032.62 5553.38 8586.00 9442.28 9.07 2017-18 638.28 388.53 1026.81 3353.33 6639.27 9992.40 11019.21 9.92 2018-19 846.43 255.24 1101.67 3792.41 6543.33 10335.74 11437.41 9.63 2019-20 958.23 339.29 1297.52 3267.08 6858.69 10125.77 11423.29 11.36

2.4 The growth in State’s own Tax Revenue is indicated in Table 1.4 and the trend of realization of Non-Tax Revenue is indicated in Table 1.5.

Table 1.4 Growth of State’s Own Tax Revenue (Rs. in Crore) Average Own Tax Revenue 2015-16 2016-17 2017-18 2018-19 2019-20 annual growth Professional Tax 29.64 30.28 34.88 35.33 30.64 2.27% Land Revenue 0.75 0.82 0.90 1.13 1.04 7.34% Stamps and Registration Fees 2.04 2.05 2.62 2.53 2.79 8.17% State Excise 5.12 4.63 4.20 4.65 3.24 -5.91% State Goods & Services Tax (SGST) 0.00 0.00 187.57 469.64 613.22 36.19% Taxes/ VAT on Sales, Trades etc. 328.58 400.12 474.67 186.69 175.15 -7.20% Taxes on Vehicles 53.09 57.39 101.53 126.22 113.93 22.77% Taxes on Goods and 5.88 14.76 17.59 20.17 18.09 30.18% Passengers Other taxes 2.00 0.71 1.89 0.07 0.13 6.52% Total Own Tax Revenue 427.10 510.76 638.28 846.43 958.23 25.53%

Table 1.5 Trend of Realisation of State’s Own Non-Tax Revenue (Rs. in Crore) Own Non-Tax Revenue 2015-16 2016-17 2017-18 2018-19 2019-20 Interest Receipts 5.19 6.73 6.97 12.06 5.73 Other Administrative Services 2.54 2.48 6.37 6.52 2.86 Misc. General Services (including 13.43 13.64 16.16 24.15 22.18 Lottery) Water Supply 2.43 2.65 3.21 2.88 2.77 Housing 5.36 5.19 6.28 6.77 6.40 Forestry & Wild Life 8.80 10.03 9.73 12.62 13.72 Power 111.10 114.58 127.89 147.97 159.31 Road Transport (NST) 10.81 9.00 7.35 8.74 8.43 Others 96.73 181.22 204.57 30.53 117.89 Total Own Non-Tax Revenue 256.39 345.52 388.53 252.24 339.29

Expenditure

2.5 Public expenditure is an instrument through which the Government provides social and physical infrastructure for the development of the State. Thus the size, composition and productivity of public expenditure are important parameters to assess the effectiveness of public expenditure in accelerating growth impulses of the economy. The basic categorization of public expenditure is Development and Non-Development.

2.6 Development expenditure has grown at average annual rate of 13.08% whereas Non- Development expenditure has grown at average annual rate of 13.94% as shown in Table 1.6.

Table 1.6 Development and Non- Development Expenditure

(Rs. in Crore) Development including (SR/ Growth Non- Growth Total Growth Year NEC NLCPR (%) Development (%) Expenditure (%) &CSS) 2010-11 2010.41 28.45 3304.49 23.45 5314.90 25.29 2011-12 2070.92 3.01 4054.11 22.68 6125.03 15.24 2012-13 2279.23 10.06 4577.34 11.76 6856.57 11.94 2013-14 2034.98 -10.72 4923.43 7.56 6958.41 1.49 2014-15 2252.26 10.68 5533.33 12.38 7785.59 11.88 2015-16 2181.90 -3.13 6459.26 16.73 8641.16 10.99 2016-17 2807.73 28.68 6920.31 7.13 9728.04 12.58 2017-18 3863.97 37.62 7602.23 9.85 11466.20 17.87 2018-19 3854.08 - 0.26 8661.46 13.93 12515.54 9.15 2019-20 3465.75 -10.08 9377.60 8.27 12843.35 2.62

2.7 More appropriate classification of the public expenditure is Capital and Revenue Expenditure. The level of Capital Expenditure indicates the level of public investment, which not only creates public assets but also accelerate private investment. It is important to reduce the Revenue Expenditure and increase Capital Expenditure. The Revenue and Capital Expenditure during the last few years are indicated in Table 1.7.

Table 1.7 Revenue and Capital Expenditure

(Rs. in Crore)

Revenue Growth Capital Year Growth (%) Expenditure (%) Expenditure 2013-14 5750.35 2.65 1207.06 - 3.83 2014-15 6762.41 17.60 1023.17 -15.23 2015-16 7581.92 12.11 1059.23 3.52 2016-17 8641.94 13.98 1076.10 1.59 2017-18 10191.35 17.92 1274.85 18.47 2018-19 10919.98 7.15 1595.56 25.16 2019-20 12843.34 17.62 1206.32 -24.40

2.8 Major components of Revenue Expenditure are Salaries, Pension, and Interest Payment as is shown in Table 1.8.

Table 1.8 Composition of Revenue Expenditure

(Rs. in Crore)

Particulars 2013-14 2014-15 2015-16 2017-18 2018-19 2019-20 Total Revenue 5750.35 6762.41 7581.92 10191.35 10919.98 11637.02 Expenditure of which, Salaries 2931.99 3273.92 3546.21 4155.72 4966.20 5335.51 Pension 695.11 905.15 1208.80 1264.80 1552.79 1810.98 Interest 493.85 555.34 586.45 677.75 771.74 813.74 Payment

Debt Stock

2.9 As on 31st March 2020, the gross Debt stock of the State is estimated to be Rs.11546.48 Crore. The composition of the debt stock is shown in Table 1.9

Table 1.9 Composition of Debt Stock (Rs. in Crore)

As on % of As on % of As on % of Source 31.3.18 Total 31.3.19 Total 31.3.20 Total Market Loans 6849.76 71.65% 7204.80 68.12% 7627.39 66.06%

Central Government Loans 164.11 1.72% 146.37 1.38% 131.16 1.14%

Financial Institutions Loans 790.70 8.27% 764.35 7.23% 696.21 6.03% Small Savings 952.72 9.97% 1569.34 14.84% 2131.38 18.46% (including Provident Fund) Other Obligations 803.29 8.40% 891.54 8.43% 960.34 8.32% (Civil Deposits etc) Total 9560.58 100.00 10576.40 100.00 11546.48 100.00

Consolidated Sinking Fund

2.10 The Consolidated Sinking Fund for amortization of debt has been set up vide Notification No. BUD/1-15/2005-06 dated 29.8.2006. Contributions to the Fund for the years 2006-07 to 2019-20 have been made. The fund will be augmented from year to year as per the provisions of the notified scheme.

Guarantee Redemption Fund

2.11 The Guarantee Redemption Fund has been set up vide Notification No. BUD/1-14/2005-06 dated 29.8.2006. Contributions to the Fund for the years 2006-07 to 2019-20 have been made. The fund will be augmented from year to year as per the provisions of the notified scheme.

3. Prospects: The Fifteenth Finance Commission has recommended fresh targets under the scheme of States’ Fiscal Consolidation which are: (% of GSDP) Particulars 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 Revenue Deficit* (-) 0.10 (-) 0.50 (-) 0.80 (-) 1.20 (-) 1.70 (-) 2.50 Fiscal Deficit 4.50 # 4.00 3.50 3.00 3.00 3.00 Total Liability 33.10 32.60 33.30 33.10 32.80 32.50 *(-) Indicates Surplus. #-As allowed by the MoF the State has fixed at 5 percent.

Form F -1 Macro Economic Framework Statement Economic Performance at a Glance Table 1: Trends Select Macro Economic and Fiscal Indicators. (Rs. in Crore) 2019-20 2020-21 Percentage Changes Real Sector (Accounts) (RE) 2019-20 2020-21 I GSDP at Current Prices 27140 31365 4.44 15.57

1 Revenue Receipts (2+3) 11423.29 11240.44 3.66 -0.60 2 Tax Revenue (2.1+2.2) 4225.31 4093.44 13.96 -3.12 2.1 Own Tax Revenue 958.23 942.06 24.59 -1.69 2.2 State's Share in Central Taxes 3267.08 3151.38 11.58 -3.54 3 Non-Tax Revenue (3.1+3.2) 7197.98 7147.00 -3.37 0.71 3.1 State's Own Non-Tax Revenue 339.29 255.11 -52.22 -24.81 3.2 Central Transfers 6858.69 6891.89 -1.47 0.48 4 Capital Receipts (5+6+7) 902.31 1569.09 35.37 73.90 5 Recovery of loans 1.09 1.09 -0.93 0.00 6 Other Receipts 7 Borrowing and other liabilities 901.22 1568.00 35.41 73.99 8 Total Receipts (1+4) 12325.60 12809.53 6.44 3.93 9 Non-Developmental Expenditure 9386.86 9462.24 28.17 0.80 10 Revenue Account 9377.60 9456.41 28.13 0.84 of which: 11 (a) Interest payments 813.74 918.49 12.18 12.87 (b) Subsidies (c) Wages & Salaries 5335.51 5647.81 17.57 5.85 (d) Pension Payments 1810.91 1980.24 18.59 9.35 12 Capital Account ( loans& advances) 9.26 5.83 96.32 -37.04 13 Developmental Expenditure (14+15) 3456.74 4783.75 -99.44 38.03 14 Revenue Account 2259.42 2608.53 -657.36 15.45 15 Capital Account (excl. loans & advances) 1206.32 2175.22 20.10 80.32 16 Total Expenditure (9+13) 12852.60 14245.99 8.46 10.84 17 Revenue Expenditure (10+14) 11637.02 12064.94 6.67 3.68 18 Capital Expenditure (12+15) 1215.58 2181.05 20.36 79.42 19 Revenue Surplus (1-17) -213.73 -824.50 -59.99 -285.77 20 Fiscal Deficit {16-(1+5+6)} 1428.22 3004.46 58.96 110.36 21 Primary Deficit (20-11) 614.48 2085.97 173.33 239.47 Memo: Average amount of WMA from RBI ^ 171.41 369.08 Average amount of OD from RBI ^ 0.85 31.20 Number of days of OD 9 61 Number of occasions of OD 2 7

^The average amount of WMA/OD is calculated by summing up the outstanding amount of WMA on each day (including holidays) and dividing by total number of days during April-reporting period.

Note: Memo. On WMA/OD for 2019 – 20 relates to the period from April’19 to March’20

Form F – 2 (See Rules 3 and 5)

MEDIUM TERM FISCAL POLICY STATEMENT

A. Fiscal Indicators – Rolling Targets (Rs. in Crore) Current Current Ensuing Targets for next two Previous Year Year Year years Year (2020-21) (2020-21) (2021-22)

(2019-20) Budget Revised Budget Actuals Estimates Estimates Estimates 2022-23 2023-24 (BE) (RE) (BE) 1. Revenue Deficit as No No No No percentage of Total -1.87 Revenue Revenue Revenue Revenue Revenue Receipts -7.34 deficit deficit deficit deficit (TRR) 2. Fiscal Deficit as percentage of 5.26 3.22 9.58 3.96 3.50 3.00 GSDP 3. Total outstanding Liabilities as 42.54 40.99 38.93 40.97 33.30 33.10 percentage of GSDP

B. Assumptions underlying the Fiscal Indicators – 1. Revenue Receipts (a) Tax-Revenue:– Tax revenue comprises of State’s own Tax Revenues from Goods and Service Tax/VAT, Professional Tax, and Taxes on Motor Vehicles, State Excise etc., and also the Share in Central Taxes available under the Award of the Finance Commission. The State Taxes for the year 2020-21 (RE) are estimated at Rs.942.06 crore and the same for 2021-22 (BE) at Rs.1269.22 crore.

(b) Non-Tax-Revenue:– Non Tax Revenue comprises mainly of Power tariff, NST bus fare, receipts from State Lottery and Forestry.

(c) Devolution to Local Bodies:- Funds available under the Finance Commission Award are provided to the Local Bodies as Grants.

(d) Share of Own Tax Revenue to Total Tax Revenue :- State’s own Tax Revenue as percentage of total Tax Revenue was 22.68 % in 2019-20 (actual), 23.01% in RE 2020-21 and 25.10% in 2021-22 (BE).

2. Capital Receipts :– (Rs. in Crore) 2019-20 2020-21 2020-21 2021-22 Particulars (Actuals) (BE) (RE) (BE) Loans and Advances from the Centre 6.69 27.78 15.64 22.22 Special Securities issued to the NSSF 00 0.00 0.00 0.00 Recovery of Loans and Advances 1.09 1.50 1.09 1.51 Borrowings from Financial Institutions 78.63 72.49 72.49 59.69 Other receipts (net) – Small Savings, PF 562.04 100.00 -355.00 00.00 etc Others – Internal debt 1000.00 1564.37 1721.00 2103.00

3. Total Expenditure :– (a) Revenue Account (Rs. in Crore) 2019 -20 2020-21 2020-21 2020-21 Particulars (Actuals) (BE) (RE) (BE) Total Revenue Account 11637.02 13623.54 12064.93 13694.88

Interest Payment 813.74 970.50 918.49 1061.12

Salaries 5335.51 5891.97 5647.81 6255.56

Pensions 1810.91 2188.00 1980.24 2333.93

(b) Capital Account (Rs. in Crore) 2019-20 2020-21 2020-21 2021-22 Particulars (Actuals) (BE) (RE) (BE) Loans and Advances 9.26 3.50 5.83 2.68

Capital Outlay 1206.32 2285.14 2145.22 2360.59

Form F – 3 (See Rules 3 and 6)

FISCAL POLICY STRATEGY STATEMENT

A: Fiscal Policy Overview: The objective of the Fiscal Policy of the State is to increase the capital expenditure to ensure higher investment and social and fiscal infrastructure. To achieve this objective, it is necessary to increase the revenue receipts and to contain the revenue expenditure. The State Government has been making sincere efforts to enhance the revenue base and to optimize revenue collection. The State Government has been attempting to, and has been quite successful in, containing the revenue expenditure to the extent possible.

B. Fiscal Policy for the ensuing year:

(1) Tax Policy The State Government does not propose to introduce any new tax considering the level of economy of the people. However, all efforts are being made to improve collection of existing taxes.

(2) Expenditure Policy The policy of the Government is to provide more funds for development activities, and to contain unproductive expenditure to the absolute minimum possible.

(3) Borrowings and Other Liabilities, Lending and Investments The Government has been following a prudent policy of cash management ensuring that the WMA/OD facility from RBI is avoided as far as possible. State being resource starved, and the developmental needs being paramount, other borrowings to finance infrastructure development is unavoidable. However, borrowings beyond the limits prescribed by the Finance Commission is being avoided.

(4) Consolidated Sinking Fund The Government has set up the Consolidated Sinking Fund. Contribution to the Fund will be made as per the notified scheme to augment the Fund to be used eventually for amortization of debt.

(5) Contingent and other Liabilities The Government has set up the Guarantee Redemption Fund. Contribution to the Fund will be made as per the notified scheme to augment the Fund to be used eventually for discharging any guarantee invoked.

(6) Levy of User Charges Levy of user charges have been nominal so far. The possibility of enhancing the existing user charges and introducing new user charges are being examined. To ensure that people are not unduly hard-hit, introduction/enhancing user charges will have to be done in phased manner.

FORM D-1 (See Rule 6)

SELECT FISCAL INDICATORS 2019-20 2020-21 Particulars (Actuals) (RE) 1 Gross Fiscal Deficit as percentage of GSDP 5.26 9.58 2 Revenue Surplus as percentage of Gross Fiscal Deficit -14.96 -27.44 3 Revenue Surplus as percentage of GSDP -0.79 -2.63 4 Revenue Surplus as percentage of TRR -1.87 -7.34 5 Total Liabilities – GSDP Ratio (%) 42.54 38.93 6 Total Liabilities-Total Revenue Receipts (%) 101.06 108.63 7 Total Liabilities-State’s Own Revenue Receipts (%) 894.42 1019.98 8 State’s Own Revenue Receipts to Revenue Expenditure (%) 11.09 9.92 9 Capital Outlay as percentage of Gross Fiscal Deficit 84.46 72.40 10 Interest Payment as percentage of Revenue Receipts 7.12 8.17 11 Salary Expenditure as percentage of Revenue Receipts 46.70 50.25 12 Pension Expenditure as percentage of Revenue Receipts 15.85 17.62 13 Gross Central Transfers as %-age of Aggregate Disbursements 78.79 70.50 14 Non-Tax Revenue as percentage of TRR 2.91 2.27

FORM D-2 (See Rule 6)

A. Components of State Government Liabilities (Rs. in Crore) Raised during the Repayment/Redemption Outstanding Amount Fiscal Year during the Fiscal Year [End-March]

Particulars 2019-20 2020-21 2019-20 2020-21 2019-20 2020-21 (Actual) (RE) (Actual) (RE) (Actual) (RE) Market Borrowings 1000.00 1721.00 577.41 355.36 7627.39 8993.03 Loans from Centre 6.69 15.64 21.90 21.92 131.16 124.88 Special Securities 0.00 0.00 13.13 13.50 106.77 93.27 issued to the NSSF Borrowings from 78.64 72.49 133.64 136.07 696.21 632.63 Financial Institutions Small Savings, 907.26 302.80 345.22 657.80 2131.38 1776.38 Provident Funds, etc. Reserve Funds/Deposits 743.34 45.56 743.50 45.56 30.75 30.75 Other Liabilities 556.90 121.00 488.09 521.00 960.01 560.01 Total 3292.38 2278.49 2322.89 1751.21 11683.67 12210.95

FORM D-3

(See Rule 6) Consolidated Sinking Fund

(Rs. in Crore)

20)

21) -

20) 21) 21) year21) 20) -

21) 20)/ beginning20)/ of (%) (%) year - (2020

- (19 year year 2020 - year - (2019 year

current year (2020 current (2020 Additions during the current the during Additions (4)/Stock of SLR of Borrowings(4)/Stock (4)/Stock of SLR of Borrowings(4)/Stock of the previous (2019 - year Additions during the previous previous the during Additions Credit balance at the end of the Credit balance at the end of the the end of the at balance Credit previous- (2019 Withdrawals during the current current the during Withdrawals Credit Balance at the beginning Withdrawals during the previous previous the during Withdrawals

1 2 3 4 5 6 7 8 9

1339.91 149.00 0.00 1611.54* 21.12% 0.00 0.00 1716.20 21.82%

* Rs.1611.54 crore is inclusive of Rs 122.63 crore being the increase in Stock value during the year.

FORM D-4 (See Rule 6)

Guarantee given by the State Government (Rs. In crore)

1 9 ) 1 9 ) -

) 1 9 ) - 1 9 20 1 8 20 1 8 ( ( 20 1 8 201 8 - ( ( Guarantee Guarantee

Invoked during

20 ) the year Commission of fee -

Category (No. of 19 ) -

Guarantees within 20 1 9 (

bracket) 20 18 Remarks (

year Received Receivable Discharged invokedthe during year Additionsthe during year Not discharged Not Reductionsthan (otherthe duringyear Outstandingyear the of beginning the at Maximum Amount GuaranteedMaximum the Amount during Outstanding at the end of theOutstanding year end the of at 1 2 3 4 5 6 7 8 9 10 11 1. Development Authority - 0.33 - - - - 0.33 - - - of Nagaland 2. Nagaland Handloom and Handicrafts Dev. - 9.24 - - 0.34 0.12 8.78 - - - Corporation 3. Nagaland Industrial - 51.60 3.41 0.45 - - 54.56 - - - Development Corporation 4. Nagaland Forest - 3.21 - - - - 3.21 - - - Products Ltd. 5. Agri Finance Coffee - 0.16 - - - - 0.16 - - - Plantation 6. Nagaland State 51.50 13.86 33.17 9.73 - - 37.30 - - - Cooperative Bank Ltd. 7. Nagaland Tea and - 3.55 - - - - 3.55 - - - Industries Pvt. Ltd. 8. Nagaland State Social - 6.69 7.00 2.58 - - 11.11 - - - Welfare Board 9. Echahaba Tea Growers - 1.72 - 0.60 - - 1.12 - - - Society Ltd. 10.Toka Multipurpose 25.00 24.94 - - - - 24.94 - - - Cooperative Society Ltd. 11. Eden Welfare Co- operative Society, 29.00 ------Dimapur Total: 105.50 115.30 43.58 13.36 0.34 0.12 145.06 - - -

Note: Reporting year refers to the second year preceding the year for which the Budget is presented, i.e. 2019-20.

FORM D-5 (See Rule 6)

Outstanding Risk-weighted Guarantees

(Rs. in crore)

Amount outstanding Risk weighted outstanding as in the previous guarantee in the previous Risk Default year and the current year and the current year weights probability year (per cent) Previous Current Previous Current year year year year The exercise on risk-weighing of the Guarantees could not be done yet.

Note: The risk-weights have been pre-specified for various risk categories.

FORM D-6 (See Rule 6)

Guarantee Redemption Fund (GRF)

(Rs. in Crore)

Outstanding Outstanding Amount of Addition to Outstanding invoked amount of guarantees the GRF Withdrawal amount in guarantees GRF at the likely to be during the from the GRF at the at the end of end of the invoked current GRF during end of the the previous previous during the year the current current year year current year (2020-21) year (2020- year (2020- (2019-20) (2019-20) (2020-21) 21) 21) 1 2 3 4 5 6

0.00 28.93 0.00 0.75 0.00 31.42

FORM D-7 (See Rule 6)

TAX REVENUE RAISED BUT NOT REALISED (Principal Taxes)

Amount under Amount not under dispute disputes (Rs. in lakh) (Rs. in lakh)

Grand

Total

Major but Description less Total Head Total two yrs and above and above Over 10yrs Over Over 1year 1year Over Over10 Yrs Over10 Over 1Year 1Year Over than two yrs two than but lessbut than Over 5yrs but less than 5 yrs 5 than less Over 2Yrs but Less than5 yrs Over 2 yrs but yrs 2 but Over yrs 5 but Over Less than10yrs less10 than yrs Taxes on Professions, 0028 0.50 7.16 1.72 1.28 10.66 10.66 Trades, Callings - - - - - and Employment 0029 Land Revenue ------Stamps and 0030 ------Registration Fees 0040 Sales Tax/VAT ------14.49 37.82 52.31 52.31 0039 State Excise ------Taxes on 0041 ------Vehicles Other taxes ------TOTAL: - - - - - 0.50 7.16 16.21 39.10 62.97 62.97 (as at the end of the reporting year : 2019-20)

FORM D-8 (See Rule 6)

Statement of Miscellaneous Liabilities: Outstanding

(Rs. in Crore) Particulars Outstanding Amount Major Works and Contracts N.A. Committed liabilities in respect of land acquisition charges N.A. Claims in respect of unpaid bills on works and supplies N.A.

# The outstanding amount pertains to the end-March position for the year before the current year.

FORM D - 9 (See Rule - 6) Statement of Number of Employees and related Salary Expenditure PART - I Employees in Government Departments

( R in Lakh ) No. of Actuals B E R E B E Employees Demand No. & Description as on 2019-20 2020-21 2020-21 2021-22 31.3.2020 1 2 3 4 5 6 1 State Legislature Non-Development 371 2751.59 2804.27 2672.68 2804.63 Total 371 2751.59 2804.27 2672.68 2804.63 2 Head of State Non-Development 93 501.84 561.06 563.31 579.77 Total 93 501.84 561.06 563.31 579.77 3 Council of Ministers Non-Development … 102.60 102.60 121.73 121.73 Total 102.60 102.60 121.73 121.73 4 Administration of Justice Non-Development 639 3308.21 3602.30 3495.60 3455.94 Total 639 3308.21 3602.30 3495.60 3455.94 5 Election Non-Development 196 1016.32 1134.07 1037.85 1154.72 Total 196 1016.32 1134.07 1037.85 1154.72 6 Land Revenue Non-Development 21 106.76 115.94 109.04 121.34 Total 21 106.76 115.94 109.04 121.34 7 State Excise. Non-Development 465 2168.31 2384.58 2182.33 2427.33 Total 465 2168.31 2384.58 2182.33 2427.33 8 Sales Tax Non-Development 306 1485.63 1632.12 1500.91 1671.74 Total 306 1485.63 1632.12 1500.91 1671.74 9 Taxes on Vehicles Non-Development 250 1083.52 1197.41 1203.11 1289.83 Total 250 1083.52 1197.41 1203.11 1289.83 10 Public Service Commission Non-Development 78 589.71 624.93 559.02 589.43 Total 78 589.71 624.93 559.02 589.43 11 District Administration Non-Development 3941 14854.14 16678.14 15375.44 17128.09 Total 3941 14854.14 16678.14 15375.44 17128.09 12 Treasuries & Accounts Administration Non-Development 581 3521.49 5625.25 3198.75 5991.39 Total 581 3521.49 5625.25 3198.75 5991.39 13 Village Guards Non-Development 9742 6228.51 4670.65 4688.85 4749.41 Total 9742 6228.51 4670.65 4688.85 4749.41 14 Jails Non-Development 1720 4829.87 5285.97 4881.96 3978.71 Total 1720 4829.87 5285.97 4881.96 3978.71 15 Lokayukta Non-Development 136 778.41 914.07 829.87 854.97 Total 136 778.41 914.07 829.87 854.97 16 ( R in Lakh ) No. of Actuals B E R E B E Employees Demand No. & Description as on 2019-20 2020-21 2020-21 2021-22 31.3.2020 16 State Guest Houses Non-Development 243 962.03 1089.62 1000.49 1104.35 Total 243 962.03 1089.62 1000.49 1104.35 17 State Lotteries Non-Development 51 275.12 303.14 275.98 307.06 Total 51 275.12 303.14 275.98 307.06 19 Rajya Sainik Board Non-Development 56 255.73 279.12 258.73 283.65 Total 56 255.73 279.12 258.73 283.65 22 Civil Supplies Non-Development 631 2704.08 2955.71 2837.58 3123.37 Total 631 2704.08 2955.71 2837.58 3123.37 25 Land Records and Survey Non-Development 549 2064.38 2246.65 2234.24 2485.67 Total 549 2064.38 2246.65 2234.24 2485.67 26 Civil Secretariat Non-Development 2293 13865.12 20481.25 14838.00 21498.48 Total 2293 13865.12 20481.25 14838.00 21498.48 27 Planning Machinery Non-Development 331 1759.48 2023.25 2023.25 1799.08 Total 331 1759.48 2023.25 2023.25 1799.08 28 Civil Police. Non-Development 26530 129696.98 129243.90 126610.50 140646.32 Total 26530 129696.98 129243.90 126610.50 140646.32 29 Stationery and Printing Non-Development 490 2197.81 2394.42 2282.85 2577.97 Total 490 2197.81 2394.42 2282.85 2577.97 30 Administrative Training Institute Non-Development 62 421.73 549.39 325.52 362.58 Total 62 421.73 549.39 325.52 362.58 31 School Education CPS/CSS etc. 4442 7.26 21870.47 8679.31 8820.49 Non-Development 18396 110966.11 122211.05 128725.56 141607.22 Total 22838 110973.37 144081.52 137404.87 150427.71 32 Higher Education. Non-Development 1328 9432.93 11308.90 10299.81 11569.72 Total 1328 9432.93 11308.90 10299.81 11569.72 33 Youth Resources and Sports Non-Development 571 2132.13 2271.87 2092.44 2291.02 Total 571 2132.13 2271.87 2092.44 2291.02 34 Art and Culture and Gazetteers Non-Development 295 1455.46 1590.84 1459.81 1622.89 Total 295 1455.46 1590.84 1459.81 1622.89 35 Medical, Public Health and Family Welfare. CPS/CSS etc. 592 3600.94 3851.99 4370.16 4058.82 Non-Development 8761 44007.53 46210.42 44701.20 49456.72 Total 9353 47608.47 50062.41 49071.36 53515.54 17 ( R in Lakh ) No. of Actuals B E R E B E Employees Demand No. & Description as on 2019-20 2020-21 2020-21 2021-22 31.3.2020 36 Urban Development Non-Development 216 1253.36 1418.67 1236.51 1430.36 Total 216 1253.36 1418.67 1236.51 1430.36 37 Municipal Administration Non-Development 77 337.24 410.65 362.95 404.45 Total 77 337.24 410.65 362.95 404.45 38 Information and Public Relations Non-Development 626 2788.62 2970.51 2862.69 3151.09 Total 626 2788.62 2970.51 2862.69 3151.09 39 Tourism Non-Development 175 989.23 970.55 905.90 979.51 Total 175 989.23 970.55 905.90 979.51 40 Employment and CraftsmenTraining Non-Development 445 2396.30 2637.21 2482.66 2762.72 Total 445 2396.30 2637.21 2482.66 2762.72 41 Labour Non-Development 167 737.37 810.29 767.50 848.95 Total 167 737.37 810.29 767.50 848.95 42 Rural Development Non-Development 1115 5394.00 5888.11 5689.21 6341.99 Total 1115 5394.00 5888.11 5689.21 6341.99 43 Social Security and Welfare CPS/CSS etc. 8590 7714.37 6970.24 8859.73 8351.86 Non-Development 192 1401.28 1402.91 1053.21 1173.75 Total 8782 9115.65 8373.15 9912.94 9525.61 44 Evaluation Non-Development 136 630.76 976.91 704.82 786.55 Total 136 630.76 976.91 704.82 786.55 45 Co-operation Non-Development 350 1736.13 1869.96 1659.08 1845.28 Total 350 1736.13 1869.96 1659.08 1845.28 46 Statistics Non-Development 680 3476.70 3964.79 3698.40 4063.35 Total 680 3476.70 3964.79 3698.40 4063.35 47 Legal Meterology and Consumer Protection Non-Development 184 781.10 872.55 804.12 893.85 Total 184 781.10 872.55 804.12 893.85 48 Agriculture CPS/CSS etc. 7 52.00 100.00 100.00 Non-Development 1461 7526.41 8178.77 7729.54 8446.45 Total 1468 7526.41 8178.77 7729.54 8446.45 49 Soil and Water Conservation Non-Development 848 4120.41 4705.96 4337.76 4826.47 Total 848 4120.41 4705.96 4337.76 4826.47 50 Animal Husbandry and Dairy Development Non-Development 1411 7988.50 8786.79 8255.60 9180.3 Total 1411 7988.50 8786.79 8255.60 9180.30 51 Fisheries Non-Development 343 1842.87 1989.78 1572.73 1744.66 Total 343 1842.87 1989.78 1572.73 1744.66 18 ( R in Lakh ) No. of Actuals B E R E B E Employees Demand No. & Description as on 2019-20 2020-21 2020-21 2021-22 31.3.2020 52 Forest Ecology, Environment and Wildlife. Non-Development 1533 7891.53 8545.94 7911.63 8806.50 Total 1533 7891.53 8545.94 7911.63 8806.50 53 Industries Non-Development 924 4222.17 4648.73 4274.64 4752.46 Total 924 4222.17 4648.73 4274.64 4752.46 54 Mineral Development Non-Development 424 2372.01 2671.17 2268.95 2528.61 Total 424 2372.01 2671.17 2268.95 2528.61 55 Power Non-Development 2749 14722.69 14061.36 14474.97 15587.23 Total 2749 14722.69 14061.36 14474.97 15587.23 56 Road Transport Non-Development 1314 5222.61 5614.36 5567.24 6175.14 Total 1314 5222.61 5614.36 5567.24 6175.14 58 Roads and Bridges Non-Development 5882 30722.09 29151.54 30983.78 34228.23 Total 5882 30722.09 29151.54 30983.78 34228.23 59 Irrigation and Flood Control CPS/CSS etc. 6 45.79 45.79 Non-Development 576 2917.76 3615.98 3223.96 3585.36 Total 582 2917.76 3615.98 3223.96 3585.36 60 Water Supply Non-Development 1777 9852.51 9298.56 9693.16 10567.94 Total 1777 9852.51 9298.56 9693.16 10567.94 62 Civil Administration Works Non-Development 55 426.27 300.51 412.79 452.64 Total 55 426.27 300.51 412.79 452.64 63 Science, Technology, Ecology and Environment Non-Development 37 194.76 214.79 153.88 170.16 Total 37 194.76 214.79 153.88 170.16 64 Housing Non-Development 2756 13077.35 12945.48 13291.32 14714.95 Total 2756 13077.35 12945.48 13291.32 14714.95 65 SCERT CPS/CSS etc. 271 2043.77 2286.29 2115.59 2234.75 Non-Development 114 820.61 899.16 827.90 867.82 Total 385 2864.38 3185.45 2943.49 3102.57 66 Sericulture Non-Development 566 1531.24 1609.92 1477.19 1608.74 Total 566 1531.24 1609.92 1477.19 1608.74 67 Home Guards. Non-Development 1204 1416.39 3419.79 3291.10 3431.79 Total 1204 1416.39 3419.79 3291.10 3431.79 68 Police Engineering Project Non-Development 309 1657.15 1683.44 1835.08 2029.03 Total 309 1657.15 1683.44 1835.08 2029.03 69 Fire & Emergency Services Non-Development 775 2832.03 2834.08 3073.31 3421.16 Total 775 2832.03 2834.08 3073.31 3421.16 19 ( R in Lakh ) No. of Actuals B E R E B E Employees Demand No. & Description as on 2019-20 2020-21 2020-21 2021-22 31.3.2020 70 Horticulture Non-Development 478 1870.23 2018.71 1822.93 2013.82 Total 478 1870.23 2018.71 1822.93 2013.82 72 Land Resources Development Non-Development 247 771.32 834.36 899.49 1002.18 Total 247 771.32 834.36 899.49 1002.18 73 State Institute of Rural Development Non-Development 98 363.21 367.24 390.85 431.14 Total 98 363.21 367.24 390.85 431.14 74 Mechanical Engineering Non-Development 899 4626.34 4577.66 4507.59 4854.06 Total 899 4626.34 4577.66 4507.59 4854.06 76 Women Welfare Non-Development 127 605.80 893.87 575.81 633.46 Total 127 605.80 893.87 575.81 633.46 77 Development of Underdeveloped Areas Non-Development 104 497.35 560.56 459.35 504.26 Total 104 497.35 560.56 459.35 504.26 78 Technical Education Non-Development 286 1647.62 1934.61 1687.64 1966.73 Total: 286 1647.62 1934.61 1687.64 1966.73 79 Border Affairs Non-Development 20 102.02 128.67 109.67 120.36 Total: 20 102.02 128.67 109.67 120.36 80 Nagaland Information Commission Non-Development 22 201.73 223.39 158.75 165.72 Total: 22 201.73 223.39 158.75 165.72 81 Information Technology and Communication Non-Development 41 256.39 262.17 251.69 279.39 Total: 41 256.39 262.17 251.69 279.39 82 New and Renewable Energy Non-Development 78 439.23 502.76 476.72 511.02 Total: 78 439.23 502.76 476.72 511.02 TOTAL : CPS/CSS Etc. 13908 13366.34 35030.99 24170.58 23611.71 TOTAL : NON- DEVELOPMENT 110947 520184.22 554166.11 540610.48 601944.76 GRAND TOTAL : 124855 533550.56 589197.10 564781.06 625556.47 20

FORM D - 9 ( See Rule - 6 ) PART - II Employees in PSUs (B in Lakh) No. of Grant -in- Aid towards PSU Name of the Employees Sl. Controlling Actuals B E R E B E Name of the PSUs in the No Administrative Current Department 2019-20 2020-21 2020-21 2020-21 Year Development Authority of Urban 1 130 458.19 523.72 560.00 242.00 Nagaland Development Geology & 2 NSMDC Ltd. 189 828.50 906.15 906.15 996.77 Mining Nagaland Industrial Raw 3 Industries 29 214.12 151.80 248.84 153.91 Materials Corporation Ltd.

4 NIDC Ltd. Industries 76 472.79 434.68 450.00 455.00

5 NKVIB Ltd. Industries 186 1596.78 974.00 1677.68 1663.83

6 NHHDC Ltd. Industries 152 973.66 632.00 1241.85 1213.21

7 NMBC Industries 5 3.00 3.00 3.00 3.00

8 Nagaland Hotel Limited Industries 126 424.88 479.92 479.92 495.04

9 NFP Industries 15.00 15.00 15.00 16.55

10 NMTTC Industries 25.00 25.00 30.00 30.80

11 NSCB Ltd. Co-operation 246 1863.68 2021.60 1850.00 1942.95

12 MARCOFED & Others . Co-operation 38 220.00 230.00 240.00 250.00

Information 13 NSeGS Tecnology & 34 79.00 82.00 90.00 87.00 Communication Nagaland Pollution Control 14 Forest 16 178.90 110.00 118.14 118.14 Board Nagaland State Biodiversity 15 Forest 9 84.00 22.00 38.58 30.58 Board Nagaland Board of School School 16 89 678.00 680.00 685.60 685.60 Education (NBSE) Education Total : 1325 8115.50 7290.87 8634.76 8384.38 21

FORM D - 9 ( See Rule - 6 ) PART - III Employees in Aided Institutions

No. of Salary Expenditure Name of the Sl. employees Name of the Aided Institution controlling Actual B E R E Estimate No. as on Admn. Deptt. 31.03.2020 2019-20 2020-21 2020-21 2021-22 1 2 3 4 5 6 7 8 A SECULAR COLLEGES Higher 1 Baptist College, Kohima 46 126.83 123.98 123.98 145.50 Education Mokokchung Law College, 2 - do - 8 6.06 0.00 0.00 9.60 Mokokchung

3 City Law College, Dimapur - do - 10 13.63 13.72 13.72 15.80

4 Bailey Baptist College, Wokha - do - 29 56.06 60.57 60.57 65.85

Pranabananda Women’s 5 - do - 47 121.26 132.90 132.90 136.79 College, Dimapur Patkai Christian College, 6 - do - 197 429.43 565.40 565.40 689.19 Chumukedima Mountain View Christian 7 - do - 14 20.83 0.00 18.96 31.42 College, Kohima

8 S.D. Jain Girls College, Dimapur - do - 44 84.13 99.43 99.43 131.92

9 Tetso College, Dimapur - do - 78 171.34 195.26 195.26 244.96

10 People’s College, Mokokchung - do - 20 38.63 35.88 35.88 41.27

Public College of Commerce, 11 - do - 22 94.45 66.44 66.44 93.15 Dimapur

12 St. Joseph’s College, Jakhama - do - 163 326.68 367.56 367.56 425.07

City College of Arts & 13 - do - 33 54.30 44.31 44.31 45.97 Commerce, Dimapur Capital College of Higher 14 - do - 23 41.75 41.54 41.54 42.61 Education, Kohima

15 Oriental College, Kohima - do - 39 72.32 96.91 96.91 91.00

16 Immanuel College, Dimapur - do - 48 86.27 98.09 98.09 109.75

Japfü Christian College, 17 - do - 41 150.75 154.04 154.04 201.33 Kigwema 22

No. of Salary Expenditure Name of the Sl. employees Name of the Aided Institution controlling Actual B E R E Estimate No. as on Admn. Deptt. 31.03.2020 2019-20 2020-21 2020-21 2021-22 1 2 3 4 5 6 7 8 Higher 18 Alder College, Kohima 34 87.32 91.59 91.59 95.06 Education Loyem Memorial College, 19 - do - 16 19.63 19.63 19.63 20.52 Tuensang

20 Mount Olive College, Kohima - do - 34 87.51 103.06 103.06 110.83

Salesian College of Higher 21 - do - 26 49.41 54.64 54.64 60.37 Education, Dimapur Bosco College of Teacher’s 22 - do - 27 58.75 58.75 58.75 83.52 Education, Dimapur

23 Sakus Mission College, Dimapur - do - 47 107.39 128.95 128.95 131.58

Eastern Christian College, 24 - do - 33 96.15 93.56 93.56 76.99 Dimapur

25 Salt Christian College, Dimapur - do - 18 24.20 26.70 26.70 25.32

Sazolie College, Jotsoma, 26 - do - 46 82.73 87.59 87.59 110.12 Kohima

27 Tuli College, Tuli, Mokokchung - do - 21 29.02 27.39 27.39 32.75

28 Modern College, Kohima - do - 39 87.76 90.95 90.95 93.50

29 Kohima Law College, Kohima - do - 11 22.66 23.28 23.28 25.25

30 St. John College, Dimapur - do - 49 130.13 0.00 130.79 109.73

Salt Christian College of 31 - do - 16 0.00 0.00 17.22 32.70 Teacher Education, Dimapur

32 Model Christian College, Kohima - do - 43 104.46 101.74 101.74 104.26

33 St. Xavier College, Jalukie - do - 24 17.57 16.09 16.09 55.11

34 Unity College, Dimapur - do - 63 140.02 162.23 162.23 214.71

35 Kros College, Kohima - do - 39 56.07 70.15 70.15 71.09

Mount Mary College, 36 - do - 29 79.39 61.50 61.50 70.09 Chumukedima Modern Institute of Teacher 37 - do - 17 40.85 31.37 31.37 58.56 Education, Kohima 23

39 C-Edge College, Dimapur - do - 28 27.31 26.11 26.11 36.73

40 J.N. Aier College, Dimapur - do - 31 37.16 36.00 36.00 37.00

Unity College of Teacher 41 - do - 21 53.70 51.54 51.54 57.48 Education, Dimapur Ura College of Teacher 42 - do - 20 36.80 0.00 0.00 68.92 Education, Kohima North East Institute of Social 43 Science & Research (NEISCR), - do - 11 28.74 22.44 22.44 8.42 Dimapur

44 Cornerstone College, Dimapur - do - 27 40.56 40.56 40.56 52.70

Sazolie College of Teacher 45 - do - 13 34.20 33.74 33.74 39.45 Education, Jotsoma, Kohima

46 MGM College, Dimapur - do - 27 31.36 27.82 27.82 58.19

47 Don Bosco College, Kohima - do - 24 40.38 57.32 57.32 66.27

Yemhi Memorial College, 48 - do - 21 33.90 48.87 48.87 38.13 Dimapur Mount Mary College of Teacher 49 - do - 23 51.36 53.97 53.97 75.48 Education, Dimapur Jubilee Memorial College, 50 -do- 19 0.00 46.42 46.42 59.00 Mokokchung

51 Shamator College, Tuensang -do- 14 0.00 12.71 12.71 26.06

Total: A 1672 3649.60 3821.05 3988.01 4745.56 24

No. of Salary Expenditure Name of the Sl. employees Name of the Aided Institution controlling Actual B E R E Estimate No. as on Admn. Deptt. 31.03.2020 2019-20 2020-21 2020-21 2021-22 1 2 3 4 5 6 7 8

B THEOLOGICAL COLLEGES

Clark Theology College, Higher 1 40 112.16 90.54 90.54 168.54 Mokokchung Education

Trinity Theological College, 2 - do - 37 62.68 75.22 75.22 110.70 Dimapur

3 Kohima Bible College, Kohima - do - 17 29.23 29.23 29.23 29.23

4 Eastern Bible College, Dimapur - do - 28 23.16 37.21 37.21 37.21

Anderson Theology College, 5 - do - 16 19.96 15.20 15.20 15.20 Zunheboto

6 Living Bible College, Dimapur - do - 15 20.51 22.83 22.83 22.83

Discipleship Bible College, 7 - do - 17 47.17 46.00 46.00 46.00 Dimapur

8 Shalom Bible Seminary, Kohima - do - 23 0.00 54.29 54.29 54.29

9 New Life Bible College, Dimapur - do - 21 16.68 16.68 16.68 16.68

Servanthood Bible College, 10 - do - 19 24.88 25.96 25.96 25.96 Dimapur United College of Theology and 11 - do - 19 18.87 28.99 28.99 28.99 Missions, Dimapur Christ for the Nation Bible 12 - do - 12 9.498 10.17 10.17 10.17 College, Kohima

13 Agape College, Dimapur - do - 14 12.204 13.002 13.002 13.002

Baptist Theological College, 14 - do - 25 65.66 58.20 58.20 73.89 Pfutsero

15 Withee Bible College, Dimapur - do - 19 17.04 17.22 17.22 17.22

Oriental Theological College, 16 - do - 11 12.65 20.13 20.13 20.13 Tuensang Oriental Theological Seminary, 17 - do - 18 14.18 78.87 78.87 78.87 Dimapur Faith Theological Seminary, 18 - do - 13 23.82 26.52 26.52 26.52 Kohima 25

No. of Salary Expenditure Name of the Sl. employees Name of the Aided Institution controlling Actual B E R E Estimate No. as on Admn. Deptt. 31.03.2020 2019-20 2020-21 2020-21 2021-22 1 2 3 4 5 6 7 8 Higher 19 Logos College, Dimapur 15 10.8 13.08 13.08 13.08 Education Nagaland Baptist College, 20 - do - 17 12.36 13.44 13.44 13.44 Dimapur Nito Theological College, 21 - do - 19 28.28 28.92 28.92 28.92 Zunheboto Mount Terogvu Theological 22 - do - 11 23.92 24.04 24.04 24.04 College, Tseminyu Faith Theological College, 23 -do- 13 10.02 9.48 9.48 12 Dimapur

24 Witter Bible College, Wokha - do - 19 33.88 39.19 39.19 45.68

Golden Crown Theological 25 -do- 14 13.8 13.8 13.8 13.8 College, Dimapur Asian Evangelical Bible 26 13 12.12 12.12 12.12 12.12 Seminary, Kohima Nagaland Bible College, 27 -do- 15 0 19.49 19.49 19.49 Mokokchung Nagaland College of Music & 28 -do- 15 0 15.06 15.06 15.06 Fine Arts, Jotsoma Kihoto Theological College, 29 -do- 9 0 10.69 10.69 10.69 Shamator, Tuensang

Total: B 524 675.52 865.56 865.56 1003.75

Grand Total (A+B) 2196 4325.12 4686.61 4853.57 5749.31