Audit Reports

7-9 4-6 Coverage of this Report 10 6 Chapter I Functioning of Power Sector PSUs Introduction 1.1 -1.2 7-8 Investment in Power Sector PSUs 1.3 8-9 Budgetary support to Power Sector PSUs 1.4 9-10 Status of Guarantees for loan and gua rantee commission outstanding 1.5 10 Reconciliation with............

1.8 32 Assets and Liabilities 1.9 37 Debt management 1.10 40 Fiscal Imbalances 1.11 44 Follow up 1.12 48 CHAPTER II FINANCIAL MANAGEMENT AND BUDGETORY CONTROL Introduction 2.1 49 Summary of appropriation accounts 2.2 49 Financial accountability and budget management 2.3 50 Outcome of............

MTFP became a rolling annual document and the f iscal targets and policies set out in MTFP were dovetailed to the annual budgetary exercises to operationalise the restructuring plan. Karnataka was the first State to enact (September 2002) Fiscal Responsibility Act (FRA) providing statutory............

2 of the year 2015 TABLE OF CONTENTS Reference to Paragraph Page Preface v Overview vii CHAPTER – 1 INTRODUCTION Budget profile 1.1.1 1 Application of resources of the State Government 1.1.2 1 Persistent savings 1.1.3 2 Funds transferred directly to the State implementing agencies 1.1.4 2............

3 of the year 20 20 i Table of contents Paragraph Number Page Number Preface vii Overview ix Chapter -I : Introduction About this report 1.1 1 Budget profile 1.2 1 Application of resources of the State Government 1.3 2 Persistent savings 1.4 2 Grant -in-aid from Government of India 1.5 3............

of Power Sector PSUs 1.2 9-10 Disinvestment, Restructuring and Privatisation of Power Sector PSUs 1.3 10 Investment in Power Sector PSUs 1.4 10 -11 Budgetary support to Power Sector PSUs 1.5 11 -13 Reconciliation with Finance Accounts 1.6 13 Submission of accounts by Power Sector PSUs 1.7 13 -14............

3,687 2,082 2,467 2,950 3,039 (+) 23 5 Others 1,409 805 808 1,109 1,560 561 (-) 49 Total 64,124 42,618 39,907 44,181 53,717 49,486 (+) 12 Source: Budget Estimates, Finance Accounts for the year 2017 -18 of Government of Andhra Pradesh. * Data pertains to composite State of Andhra Pradesh for............

Profile 1.1 1 GSDP Concept and Trend Analysis 1.2 1 State FRBM/Fiscal Correction Path – Summary 1.3 2 Meghalaya Fiscal Responsibility and Budget Management Act, 2006 1.3.1 2 Performance of the State in terms of Key Fiscal Targets 1.3.2 3 Analysis of Finances of State Government 1.4 3............

1.2 Profile of the General and Social Sector and Audit Universe As per the Budget Publication, the Government of Odisha releases 42 grants related to its various departments. The audit universe under General and Social Sector of the office of the Accountant General (General & Social Sector............

Investments 32 1.9 Assets and Liabilities 40 1.10 Debt Management 47 1.11 Fiscal Imbalances 49 1.12 Follow up 54 CHAPTER II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL 2.1 Introduction 55 2.2 Summary of Appropriation Accounts 55 2.3 Financial Accountability and Budget Management 56 2.4 Review of............