Appendix I (Refer paragraph 1.4.1; 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 All expenditure of the Government is incurred from this Fund from which no amount can be withdrawn without authorisation from the State Legislature. This fund 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 authorisation 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 authorised by the State Legislature in the budget grants. Any expenditure in excess of the grants requires regularisation by the Legislature. 123 Audit Report (Civil) for the year ended 31 March 2005 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 2000-01: Amount of 2004-05)-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 124 Appendices Appendix II (Refer paragraph 1.7.3; page 14) Details of utilisation certificates required, received and outstanding Utilisation Utilisation Utilisation certificates Sr. Name of the certificates due certificates received outstanding Year No. department Amount Amount Amount Items Items Items (Rs in lakh) (Rs in lakh) (Rs in lakh) 2001-02 8 58.17 - - 8 58.17 1 Housing 2002-03 8 52.26 - - 8 52.26 2003-04 7 41.15 - - 7 41.15 1994-95 34 73.92 34 73.92 - - 1995-96 3 3.91 33.91 -- 1996-97 9 6.83 9 6.83 - - 1997-98 28 11.76 28 11.76 - - 2 Urban 1998-99 19 585.33 2 6.12 17 579.21 Development 1999-2000 167 979.19 37 275.14 130 704.05 2000-01 152 1,163.99 10 41.82 142 1,122.17 2001-02 477 1,811.00 17 297.17 460 1,513.83 2002-03 403 4,542.26 78 893.80 325 3,648.46 2003-04 302 4,542.77 69 959.61 233 3,583.16 1998-99 2 100.00 - - 2 100.00 1999-2000 2 120 - - 2 120.00 2000-01 3 321.68 - - 3 321.68 3 Irrigation 2001-02 3 382.69 - - 3 382.69 2002-03 3 1,638.61 - - 3 1,638.61 2003-04 4 2,932.62 - - 4 2,932.62 2001-02 5 2,537.36 - - 5 2,537.36 4 Power 2002-03 5 1,880.30 - - 5 1,880.30 2003-04 8 5,392.87 - - 8 5,392.87 5 Agriculture 2003-04 2 611.00 2 611.00 - - 1999-2000 1 0.47 1 0.47 - - 2000-01 10 153.15 8 130.79 2 22.36 6 Rural 2001-02 14 2,023.12 2 687.50 12 1335.62 Employment 2002-03 14 127.59 2 11.40 12 116.19 2003-04 16 4,094.54 5 2177.88 11 1916.66 7 Development 2002-03 3 502.06 - - 3 502.06 and Panchayat 2003-04 16 10,095.18 - - 16 10,095.18 Economical 2001-02 10 25.22 - - 10 25.22 8 and Statistical 2002-03 36 12.43 - - 36 12.43 Advisor 2003-04 36 15.00 - - 36 15.00 125 Audit Report (Civil) for the year ended 31 March 2005 Utilisation Utilisation Utilisation certificates Sr. Name of the certificates due certificates received outstanding Year No. department Amount Amount Amount Items Items Items (Rs in lakh) (Rs in lakh) (Rs in lakh) 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 1995-96 9 74.82 - - 9 74.82 9 Medical 1998-99 2 18.93 - - 2 18.93 2000-01 4 7.39 4 7.39 - - 2001-02 25 7.21 25 7.21 - - 2002-03 19 367.58 18 267.58 1 100.00 2003-04 27 307.41 17 193.43 10 113.98 2001-02 2 3.50 2 3.50 - - 10 Education 2002-03 98 9.40 98 9.40 - - 2003-04 350 22,014.40 68 6,263.88 282 15,750.52 2001-02 8 372.72 - - 8 372.72 11 Revenue 2002-03 3 0.45 - - 3 0.45 2003-04 4 2.20 4 2.20 - - 1996-97 6 641.91 6 641.91 - - 1997-98 19 261.57 19 261.57 - - 1998-99 5 372.25 4 276.04 1 96.21 Social 1999-2000 21 1,695.18 15 1,168.86 6 526.32 12 Security and Welfare 2000-01 29 965.54 16 305.68 13 659.86 2001-02 20 1,259.18 12 647.93 8 611.25 2002-03 107 1,188.73 89 890.16 18 298.57 2003-04 53 748.01 - - 53 748.01 Technical 13 2003-04 38 1,932.08 38 1,932.08 - - Education 2001-02 5 50.91 2 27.16 3 23.75 14 Sports 2002-03 3 36.58 - - 3 36.58 2003-04 10 277.99 1 38.74 9 239.25 1993-94 1 1.00 1 1.00 - - 15 Science and 2001-02 1 1.00 1 1.00 - - Technology 2003-04 12 518.80 8 142.60 4 376.20 1997-98 1 0.34 1 0.34 - - 16 Ecology and 1998-99 3 4.21 3 4.21 - - Environment 2002-03 1 0.25 1 0.25 - - 2003-04 4 17.81 3 15.40 1 2.41 2002-03 2 42.00 2 42.00 - - 17 Tourism 2003-04 2 42.17 2 42.17 - - 126 Appendices Utilisation Utilisation Utilisation certificates Sr. Name of the certificates due certificates received outstanding Year No. department Amount Amount Amount Items Items Items (Rs in lakh) (Rs in lakh) (Rs in lakh) 2001-02 46 1,931.38 36 600.12 10 1,331.26 18 Public Health 2002-03 556 15,895.32 475 12,231.01 81 3,664.31 2003-04 1824 17,596.21 1582 6,428.08 242 11,168.13 Art and 2002-03 1 1.00 1 1.00 - - 19 Culture 2003-04 4 6.27 3 2.27 1 4.00 Animal 2002-03 3 210.25 3 210.25 - - 20 Husbandry 2003-04 3 482.31 3 482.31 - - 2001-02 1 1.45 - - 1 1.45 21 Fisheries 2002-03 19 275.14 - - 19 275.14 2003-04 18 383.00 18 383.00 - - Non- 1993-94 1 1.99 - - 1 1.99 Conventional 2001-02 1 0.69 1 0.69 - - 22 Sources of 2002-03 1 0.75 1 0.75 - - Energy 2003-04 12 282.75 5 119.27 7 163.48 1998-99 4 39.41 - - 4 39.41 1999-2000 14 296.85 10 180.18 4 116.67 23 Village and 2000-01 12 308.24 8 177.24 4 131.00 Small Scale Industries 2001-02 8 75.20 6 10.70 2 64.50 2002-03 24 1,395.09 14 397.54 10 997.55 2003-04 15 342.83 11 242.83 4 100.00 24 Civil Aviation 2003-04 29 42.30 29 42.05 - 0.25 Total 5332 1,20,173.49 2,973 40,892.10 2,35979,281.39 Say 1,201.73crore 408.92crore 792.81crore 127 Audit Report (Civil) for the year ended 31 March 2005 Appendix III (Refer paragraph 1.7.4; page 15) Details with status of accounts submitted by Autonomous bodies to State Legislature Sr.