Report No.1 of 2018 - State Finances Government of Kerala

Date on which Report Tabled:
Wed 06 Jun, 2018
Date of sending the report to Government
Government Type
Sector Finance


Chapter 1 is based on the audit of Finance Accounts and makes an assessment of the Kerala Government’s fiscal position as on 31 March 2017. It provides an insight into trends in committed expenditure, borrowing pattern and quality of expenditure, besides giving comparison on State’s expenditure with other General Category States.

Chapter 2 is based on the audit of Appropriation Accounts and gives a Grant-by-Grant description of appropriations and the manner in which the allocated resources were managed by the service delivery departments.

Chapter 3 is an inventory of the Kerala Government’s compliance with various reporting requirements and financial rules. The report also compiles the data compiled from various Government departments/organizations in support of the findings.


In 2016-17, fiscal position of the State deteriorated as compared to 2015-16 in terms of three key fiscal parameters viz., revenue, fiscal and primary deficits, which were at the higher side during 2016-17. Revenue deficit increased from ` 9,657 crore in 2015-16 to ` 15,484 crore in 2016-17 and fiscal deficit increased from ` 17,818 crore in 2015-16 to ` 26,448 crore in 2016-17. The revenue receipts were insufficient to meet its non-plan revenue expenditure, indicating insufficiency of revenue receipts for routine expenditure of the State.

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