Finance Accounts 2009-2010

Finance Accounts 2009-2010

GOVERNMENT OF KERALA FINANCE ACCOUNTS 2009-2010 VOLUME 1 TABLE OF CONTENTS 6XEMHFW 3DJHV Volume 1 7DEOHRI&RQWHQWV &HUWLILFDWHRIWKH&RPSWUROOHUDQG$XGLWRU*HQHUDORI,QGLD LLLY *XLGHWR)LQDQFH$FFRXQWV ,QWURGXFWLRQ YLL[L 6WDWHPHQWRI)LQDQFLDO3RVLWLRQ 6WDWHPHQWRI5HFHLSWVDQG'LVEXUVHPHQWV 6WDWHPHQWRI5HFHLSWVLQ&RQVROLGDWHG)XQG 6WDWHPHQWRI([SHQGLWXUHLQ&RQVROLGDWHG)XQG 1RWHVWR$FFRXQWV $SSHQGL[,&DVK%DODQFHVDQG,QYHVWPHQWVRI&DVK%DODQFHV Volume 2 Part I 7DEOHRI&RQWHQWV 6WDWHPHQWRI3URJUHVVLYH&DSLWDO([SHQGLWXUH 6WDWHPHQWRI%RUURZLQJVDQGRWKHU/LDELOLWLHV 6WDWHPHQWRI/RDQVDQG$GYDQFHVJLYHQE\WKH*RYHUQPHQW 6WDWHPHQWRI*UDQWVLQDLGJLYHQE\WKH*RYHUQPHQW 6WDWHPHQWRI*XDUDQWHHVJLYHQE\WKH*RYHUQPHQW 6WDWHPHQWRI9RWHGDQG&KDUJHG([SHQGLWXUH Part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art III: A ppendices ,, &RPSDUDWLYH([SHQGLWXUHRQ6DODU\ ,,, &RPSDUDWLYH([SHQGLWXUHRQ6XEVLG\ ,9 *UDQWVLQDLG$VVLVWDQFHJLYHQE\WKH6WDWH*RYHUQPHQW 9 'HWDLOVRI([WHUQDOO\$LGHG3URMHFWV 9, 3ODQ6FKHPHH[SHQGLWXUH 9,, 'LUHFWWUDQVIHURI&HQWUDO6FKHPHIXQGVWRLPSOHPHQWLQJDJHQFLHVLQWKH6WDWH 9,,, 6XPPDU\RI%DODQFHV ,; )LQDQFLDOUHVXOWVRI,UULJDWLRQ:RUNV ; 6WDWHPHQWRIFRPPLWPHQWVRQLQFRPSOHWH3XEOLF:RUNV&RQWUDFWV ;, 0DLQWHQDQFHH[SHQGLWXUHZLWKVHJUHJDWLRQRIVDODU\DQGQRQVDODU\SRUWLRQ CERTIFICATE OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA 7KLVFRPSLODWLRQFRQWDLQLQJWKH)LQDQFH$FFRX QWVRIWKH*RYHUQ PHQWRI.HUDODI RU WKH\HDUHQGLQJVW0DUFKSUHVHQWVWKHDFFRXQWVRIWKHUHFHLSWVDQGGLVEXUVHPHQWVRI WKH*RYHUQPHQWIRUWKH\HDUWRJHWKHUZLWKWKHILQDQFLDOUHVXOWVGLVFORVHGE\WKHUHYHQXHDQG FDSLWDODFFRXQWVWKHDFFRXQWVRIWKHSXEOLFGHEWDQGWKHOLDELOLWLHVDQGDVVHWVDVZRUNHGRXW IURPWKHEDODQFHVUHFRUGHGLQWKHDFFRXQWV7KH$SSURSULDWLRQ$FFRXQWVRIWKH*RYHUQPHQW IRUWKH\HDUIRU*UDQWVDQG&KDUJHG$SSURSULDWLRQVDUHSUHVHQWHGLQDVHSDUDWHFRPSLODWLRQ 7KH)LQDQFH$FFRXQWVKDYHEHHQSUHSDUHGXQGHUP\VXSHUYLVLRQLQDFFRUGDQFHZLWK WKHUHTXLUHPHQWVRIWK H&RPSWUROOHUDQG$XGL WRU*HQHUDO V 'XWLHV3RZHUVDQG &RQGLWLRQV RI6HUYLFH $FWDQGKDYHEH HQFRPSLOHGIURPWKH YRXFKHUVFKDOODQVDQGLQLWLDODQG VXEVLGLDU\DFFRXQWVUHQGHUHGE\WKHWUHDVXULHVRIILFHVDQGGHSDUWPHQWVUHVSRQVLEOHIRUWKH NHHSLQJRIVXFKDFFRXQWVIXQFWLRQLQJXQGHUWKHFRQWURORIWK H*RYHUQPHQWRI.HUDODDQGWKH VWDWHPHQWVUHFHLYHGIURPWKH5HVH UYH%DQNRI ,QGLD+RZHYHUWZRVW DWHPHQWV 1RDQG DQGRQ HDSSHQGL[ ; LQWKLVFRPSLODWLRQ KDYHEHHQSUHSDUHG PDLQO\IURPWKHGDWD GLUHFWO\REWDLQHGIURPWKH*R YHUQPHQWRI.HUDODZKR DUHUHVSRQVLEOHWRHQ VXUHWKH FRUUHFWQHVVRIVXFKLQIRUPDWLRQ 7KHWUHDVXULHVRIILFHV DQGRUGH SDUWPHQWVIXQFWLRQLQJ XQGHUWKH FRQWURORIWKH *RYHUQPHQWRI.HUDODD UHSULPDULO\UHVSRQVLEOHIRUSUHSDUDWLRQDQGFRUU HFWQHVVRIWKHLQLWLDO DQGVXEVLGLDU\DFFRXQWVDVZHOODVHQVXULQJWKHUHJXODULW\RIWUDQVDFWLRQVLQDFFRUGDQFHZLWK WKHDSSOLFD EOHODZVVWDQGDUGVUXOHVDQGUHJXODWLRQVU HODWLQJWRVXFKDFFRX QWVDQG WUDQVDFWLRQV,DPUHVS RQVLEOHIRU FRPSLODWLRQNHHSLQJRI WKHDFFRX QWVSUHSDUDWLRQDQG VXEPLVVLRQRI$QQXDO$FFRXQWVWRWKH6WDWH/HJLVOD WXUH0\UHVSRQVLELOLW\IRUWKH FRPSLODWLRQSUHSDUDWLRQDQGILQDOLVD WLRQRIDFFR XQWVLVGLVFKDUJHGWKURXJKWKHRIILFHRIWKH $FFRXQWDQW*HQHUDO $ ( 7KHDXGLWRIW KHVHDFFRXQWVLVLQGHSHQGHQWO\FRQGXFWHGWKURXJK WKHRIILFHRIWKH3ULQFLSDO$FFRXQWDQW*HQHUDO $XGLW LQDFFRUGDQFHZLWKWKHUHTXLUHPHQWVRI $UWLFOHVDQGRI WKH&RQVWLWXWLRQRI,QGLDDQGWKH&R PSWUROOHUDQG$XGLWRU*HQHUDO¶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µ1RWHVWR$FFRXQ WV¶JLYHDWU XHDQG IDLUYLHZRIW KHUHFHLSWVDQGGLVEXUVHPHQWVIRUW KHSXUSRVHRIWKH*RYHUQPHQWRI.HUDODIRU WKH\HDU 3RLQWVRILQWHUHVWDULVLQJIURPVWXG\RIWKHVHDFFRXQWVDVZHOODVWHVWDXGLWFRQGXFWHG GXULQJWKH\HDURUHDUOLH U\HDUVDUH FRQWDLQHGLQP\5HSRUW VRQWK H*RYHUQPHQWRI .HUDOD EHLQJSUHVHQWHGVHSDUDWHO\IRUWKH\HDUHQGHGVW0DUFK 'DWH'HFHPEHU 9,12'5$, 3ODFH1HZ'HOKL Comptroller and Auditor General of India Guide to the Finance Accounts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ictorial representation of Structure of Government accounts Structure of Government Accounts Government Accounts &RQVROLGDWHG)XQG &RQWLQJHQF\)XQG 3XEOLF$FFRXQW 6PDOO6DYLQJV3URYLGHQW)XQG HWF 'HSRVLWVD QG$ GYDQFHV 5HYHQXH &DSLWDO3XEOLF'HEW/RDQV 5HVHUYH)XQGV6XVSHQVHDQG HWF 5HPLWWDQFHV&DVK%DODQFH 5HFHLSWV 5HFHLSWV ([SHQGLWXUH 7D[1RQ7D[ *UDQWVLQ$LG *HQHUDO6H UYLFHV6R FLDO6HUYLFH V (FRQRPLF6 HUYLFHV3X EOLF 'HEW ([SHQGLWXUH /RDQV DQG$GYDQ FHV,QWHU6WDW H 6HWWOHPHQW$SSUR SULDWLRQWR &RQWLQJHQF\)XQG *HQHUDO6 HUYLFHV6 RFLDO 6HUYLFHV(FRQRPL F6H UYLFHV *UDQWVLQ$LG vii 2. DIVISIONS, SECTIONS, SECTORS etc 7KHWZRPDLQGLYLVLRQVRIWKH$FFRXQWVLQWKH&RQVROLGDWHGIXQGDUHDVGHSLFWHGLQ$ RQSUHYLR XV SDJHµ5HYHQ XHDQGµ&DSL WDO3XEOLF 'HEW/RDQ VH WF¶ZKLFKDUHGLYLGHGLQWR VHFWLRQVµ5H FHLSWVµDQ Gµ([SHQGLWXUH¶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olume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he second volumeFRPSULVHVWKUHHSDUWV7KHfirst part contains six statements DVJLYHQEHORZ 6WDWHPHQWRISURJ UHVVLYHFDSLWDOH[SHQGLWXUH7KLV VWDWHPHQWGHWDLOVSURJUHVVLYH FDSLWDOH[SH QGLWXUHE\IXQFWLR QVWK HDJJUHJDWH RIZKLFKL VGHSL FWHGL Q VWDWHPHQW 6WDWHPHQWRI%RUURZLQ JV DQGRWK HUOLD ELOLWLHV%RUUR ZLQJVRIWKH

View Full Text

Details

  • File Type
    pdf
  • Upload Time
    -
  • Content Languages
    English
  • Upload User
    Anonymous/Not logged-in
  • File Pages
    583 Page
  • File Size
    -

Download

Channel Download Status
Express Download Enable

Copyright

We respect the copyrights and intellectual property rights of all users. All uploaded documents are either original works of the uploader or authorized works of the rightful owners.

  • Not to be reproduced or distributed without explicit permission.
  • Not used for commercial purposes outside of approved use cases.
  • Not used to infringe on the rights of the original creators.
  • If you believe any content infringes your copyright, please contact us immediately.

Support

For help with questions, suggestions, or problems, please contact us