Finance Accounts (Volume – II) 2017-18 GOVERNMENT OF MANIPUR FINANCE ACCOUNTS 2017-18 Table of Contents Page(s) Volume I Certificate of the Comptroller and Auditor General of India iv-v Guide to Finance Accounts vii-xii 1 Statement of Financial Position 1-2 2 Statement of Receipts and Disbursements 3-5 Annexure - Cash Balances and Investments of Cash Balances 6-7 3 Statement of Receipts ( Consolidated Fund ) 8-11 4 Statement of Expenditure ( Consolidated Fund ) 12-16 5 Statement of Progressive Capital Expenditure 17-23 6 Statement of Borrowings and other Liabilities 24-28 7 Statement of Loans and Advances given by the Government 29-33 8 Statement of Investments of the Government 34 9 Statement of Guarantees given by the Government 35 10 Statement of Grants-in-aid given by the Government 36-38 11 Statement of Voted and Charged Expenditure 39-40 12 Statement on Sources and Application of funds for Expenditure other 41-45 than on Revenue Account 13 Summary of Balances under Consolidated Fund, Contingency Fund 46-48 and Public Account Notes to Accounts 49-59 Annexure: A Statement of periodical/other adjustments 60 B Statement of Major Head-wise significant receipts 61 booked under MH 800 – Other Receipts C Statement of Major Head-wise significant expenditure 62-63 booked under MH 800- Other Expenditure D Statement of Controlling Officers who have not 64-65 reconciled E Details of major Suspence and Remittance Head 66 F Statement of rush of expenditure towards the end of 67-68 year 2017-18 Volume II Part I 14 Detailed Statement of Revenue and Capital Receipts by Minor Heads 75-125 15 Detailed Statement of Revenue Expenditure by Minor Heads 126-188 16 Detailed Statement of Capital Expenditure by Minor Heads and Sub 189-231 Heads 17 Detailed Statement of Borrowings and other Liabilities 232-247 18 Detailed Statement of Loans and Advances given by the Government 248-257 19 Detailed Statement of Investments of the Government 258-283 20 Detailed Statement of Guarntees given by the Government 284-288 Table of Contents -Concld. Page(s) 21 Detailed Statement on Contingency Fund and other Public Account 289-300 transactions 22 Detailed Statement on Investments of Earmarked Balances 301-305 Part II: Appendices I Comparative Expenditure on Salary 307-317 II Comparative Expenditure on Subsidy 318 III Grants-in-Aid/Assistance given by the State Government (Institution- wise and Scheme-wise ) 319-346 IV Details of Externally Aided Projects 347 V Plan Scheme expenditure A. Central Schemes (Centrally Sponsored Schemes and Central 348-355 Plan Schemes) B. State Plan Schemes 356-362 VI Direct transfer of Central Scheme funds to implementing Agencies in 363-395 the State (Funds routed outside State Budget) (Unaudited Figures) VII Acceptance and Reconcilitation of Balances 396-398 VIII (i) Financial Results of Irrigation Schemes 399 (ii) Financial Results of Electricity Schemes 400 IX Commitments of the Government -List of Incomplete Capital Works 401-427 X Maintenance Expenditure with segregation of Salary and Non-Salary 428-431 portion XI Major Policy Decisions of the Government during the year or new 432-433 Schemes Proposed in the Budget XII Committed Liabilities of the Government 434-435 Part-I 75 14. DETAILED STATEMENT OF REVENUE AND CAPITAL RECEIPTS BY MINOR HEADS Heads Actuals Percentage 2017-18 2016-17 Increase (+)/ Decrease (-) during the year (``` in lakh) A. TAX REVENUE (a) Goods and Services Tax (GST) 0005 Central Goods and Services Tax (CGST) 901 Share of net proceeds assigned to States 59,32.00 … (+)100 Total 0005 59,32.00 … (+)100 0006 State Goods and Services Tax (SGST) 101 Tax 75,61.18 … (+)100 105 Input Tax Credit Cross utilisation of SGST and IGST 1,82,64.36 … (+)100 106 Apportionment of IGST-Transfer-in of Tax component to SGST 28,27.30 … (+)100 110 Advance apportionment from IGST 15,00.00 … (+)100 Total 0006 3,01,52.84 … (+)100 0008 Integrated Goods and Services Tax (IGST) 02 IGST on Domestic Supply of Goods and Services 901 Share of net proceeds assigned to States 4,19,56.00 Total 0008 4,19,56.00 (+)100 Total (a) Goods and Service Tax 7,80,40.84 … (+)100 76 14. DETAILED STATEMENT OF REVENUE AND CAPITAL RECEIPTS BY MINOR HEADS - Contd. Heads Actuals Percentage 2017-18 2016-17 Increase (+)/ Decrease (-) during the year (``` in lakh) A. TAX REVENUE - Contd. (b) Taxes on Income and Expenditure - Concld. 0020 Corporation Tax 901 Share of net proceeds assigned to States 12,72,66.00 12,05,86.00 (+)06 Total 0020 12,72,66.00 12,05,86.00 (+)06 0021 Taxes on Income Other than Corporation Tax 901 Share of net proceeds assigned to States 10,74,66.00 8,38,08.00 (+)28 Total 0021 10,74,66.00 8,38,08.00 (+)28 0028 Other Taxes on Income and Expenditure 107 Taxes on Professions, Trades, Callings and Employment 24,31.86 23,76.92 (+)02 Total 0028 24,31.86 23,76.92 (+)02 Total - (b) Taxes on Income and Expenditure 23,71,63.86 20,67,70.92 (+)15 (c) Taxes on Property and Capital Transactions 0029 Land Revenue 101 Land Revenue/Tax 1,26.47 1,89.77 (-)33 102 Taxes on Plantations 1.12 0.95 (+)18 103 Rates and Cesses on land 0.01 … (+)100 77 14. DETAILED STATEMENT OF REVENUE AND CAPITAL RECEIPTS BY MINOR HEADS - Contd. Heads Actuals Percentage 2017-18 2016-17 Increase (+)/ Decrease (-) during the year (``` in lakh) A. TAX REVENUE - Contd. (c) Taxes on Property and Capital Transactions - Contd. 0029 Land Revenue - Concld. 106 Receipts on account of Survey and Settlement Operations 5.43 … (+)100 800 Other Receipts 11.13 … (+)100 Total 0029 1,44.16 1,90.72 (-)24 0030 Stamps and Registration Fees 01 Stamps-Judicial 101 Court Fees realised in Stamps 1,59.96 13.18 (+)1114 102 Sale of Stamps 11.44 1.14 (+)904 800 Other receipts 17.11 28.39 (-)40 Total 01 1,88.51 42.71 (+)341 02 Stamps-Non-Judicial 102 Sale of Stamps 9,19.03 69.66 (+)1219 103 Duty on Impressing of Documents 0.44 0.06 (+)633 800 Other Receipts 22.02 … (+)100 Total 02 9,41.49 69.72 (+)1250 78 14. DETAILED STATEMENT OF REVENUE AND CAPITAL RECEIPTS BY MINOR HEADS - Contd. Heads Actuals Percentage 2017-18 2016-17 Increase (+)/ Decrease (-) during the year (``` in lakh) A. TAX REVENUE - Contd. (c) Taxes on Property and Capital Transactions - Concld. 0030 Stamps and Registration Fees -Concld. 03 Registration Fees 104 Fees for registering documents 2,33.91 8,77.32 (-)73 800 Other Receipts 34.41 12.98 (+)165 Total 03 2,68.32 8,90.30 (-)70 Total 0030 13,98.32 10,02.73 (+)39 0032 Taxes on Wealth 901 Share of net proceeds assigned to States (-)4.00* 2,76.00 (-)101 Total 0032 (-)4.00 2,76.00 (-)101 Total - (c) Taxes on Property and Capital Transactions 15,38.48 14,69.45 (+)05 (d) Taxes on Commodities and Services 0037 Customs 901 Share of net proceeds assigned to States 4,19,40.00 5,18,71.00 (-)19 Total 0037 4,19,40.00 5,18,71.00 (-)19 * Recovered from States' share of net proceeds by the M/O Finance D/o Economic Affairs vide No. F.5(1)-B(S)/2017 dt 3/4/2017. 79 14. DETAILED STATEMENT OF REVENUE AND CAPITAL RECEIPTS BY MINOR HEADS - Contd. Heads Actuals Percentage 2017-18 2016-17 Increase (+)/ Decrease (-) during the year (` in lakh) A. TAX REVENUE - Contd. (d) Taxes on Commodities and Services - Contd. 0038 Union Excise Duties 01 Shareable Duties 901 Share of net proceeds assigned to States 4,38,40.00 5,92,33.00 (-)26 Total 01 4,38,40.00 5,92,33.00 (-)26 Total 0038 4,38,40.00 5,92,33.00 (-)26 0039 State Excise 105 Foreign Liquors and Spirits 1,69.57 … (+)100 150 Fines and confiscations 7,67.18 9,32.31 (-)18 Total 0039 9,36.75 9,32.31 ... 0040 Taxes on Sales,Trades, etc. 101 Receipts under Central Sales Tax Act 35.82 33.65 (+)06 102 Receipts under State Sales Tax Act 3,82,78.39 4,98,47.41 (-)23 103 Tax on sale of motor spirits and lubricants 45.20 25.78 (+)75 104 Surcharge on Sales Tax 14.49 0.50 (+)2798 107 Receipts of Turnover Tax … 1.11 (-)100 80 14. DETAILED STATEMENT OF REVENUE AND CAPITAL RECEIPTS BY MINOR HEADS - Contd. Heads Actuals Percentage 2017-18 2016-17 Increase (+)/ Decrease (-) during the year (``` in lakh) A. TAX REVENUE - Contd. (d) Taxes on Commodities and Services - Contd. 0040 Taxes on Sales,Trades, etc. - Concld. 110 Trade Tax … 20.62 (-)100 111 Value Added Tax (VAT) Receipts 1,06.54 ... (+)100 800 Other Receipts 77.99 35.92 (+)117 Total 0040 3,85,58.43 4,99,64.99 (-)23 0041 Taxes on Vehicles 101 Receipts under the Indian Motor Vehicles Act 10,98.50 5,32.01 (+)106 102 Receipts under the State Motor Vehicles Taxation Acts 25,15.34 19,71.94 (+)28 Total 0041 36,13.84 25,03.95 (+)44 0042 Taxes on Goods and Passengers 101 Tax Collections 1,11.67 … (+)100 102 Tolls on Roads … 1.63 (-)100 103 Tax Collection-Pessenger Tax 1.21 98.13 (-)99 Total 0042 1,12.88 99.76 (+)13 81 14. DETAILED STATEMENT OF REVENUE AND CAPITAL RECEIPTS BY MINOR HEADS - Contd. Heads Actuals Percentage 2017-18 2016-17 Increase (+)/ Decrease (-) during the year (``` in lakh) A.