Audit Reports
Manipur
Report of the Comptroller and Auditor General of India on State Finances for the year ended 31 March 2013, Government of Manipur
Overview
This Report on the Finances of the Government of Manipur is being brought out with a view to assess objectively the financial performance of the State during the year 2012-13. The aim of this Report is to provide the State Government with timely inputs based on actual data so that there is a better insight into both well performing as well as ill performing schemes/programmes of the Government. In order to give a perspective to the analysis, an effort has been made to compare the achievements with the targets envisaged by the State Government in Fiscal Responsibility and Budget Management Act, 2005 as well as in the Budget estimates of 2012-13.
The Report based on the audited accounts of the Government of Manipur for the year ending March 2013, this Report provides an analytical review of the Annual Accounts of the State Government. The Report is structured in three Chapters. Chapter I is based on the audit of Finance Accounts and makes an assessment of the Government of Manipur's fiscal position as on 31 March 2013. It provides an insight into trends of committed expenditure and borrowing pattern, besides a brief account of Central funds transferred directly to the State Implementing Agencies. It also contains audit findings on Market Borrowings made during 2008-13. Chapter II is based on audit of Appropriation Accounts and gives the grant-by-grant description of appropriations and the manner in which the allocated resources were managed by the service delivery departments. Chapter III is an inventory of the State Government's compliance with various reporting requirements and financial rules.
Revenue receipts increased significantly by RS 1166.21 crore (21 per cent) over the previous year. Despite the decrease in Tax revenue (RS 35.24 crore) and Non tax revenue (RS 79.75 crore) over the previous year, Revenue receipts increased by RS 1166.21 crore due to increase in Grants-in-aid. Increase in Grants-in-aid from the Government of India (Gol) constituted 96 per cent of increase of Revenue receipt of the State. The State's share of Union Taxes and Duties also increased by RS 163.80 crore over the previous year.