Audit Reports

The State of Nagaland enacted Nagaland Fiscal Responsibility and Budget M anagement (NFRBM) Act in 4 Public Debt Receipts includes market loans, special securities issued by RBI and loans and advances from GOI. Audit Report on State Finance for the year ended 31 March 2016 4 2005. The targets............

The targets prescribed in Nagaland Fiscal Responsibility and Budget Management (NFRBM) Act an d projections made by State Government in its Medium Term Fiscal Policy Stateme nt (MTFPS), targets proposed in the Budget, XIII FC targets for the State vis-a-vis achievements during the year 2014-15............

Chapter 1 Finances of the State Government This Chapter provides an audit perspective on the finances of the State Government during 2017-18 and analyses changes in major fiscal aggregates relative to 2016-17 keeping in view overall trends during...

&DSLWDO ([SHQGLWXUH _ FURUH  GHFUHDVHG E\ _ FURUH  per cent) in comparison to 2016-17, which was, however lower than the budget estimates by _FURUH Recommendation : The Finance Department should rationalise the budget preparation exercise, so that the gap............

Chapter 2 Financial Management and Budgetary Control The Comptroller and Auditor General of India performs the audit of appropriations to ascertain whether the expenditure actually............

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wu  exclude the possibility of budgetary resources getting diverted to Personal Deposit Account. It was noted that D VXP RI _ FURUH WUDQVIHUUHG IURP WKH&RQVROLGDWHG............

Appendices ƒ‰‡
z{ Glossary of terms Terms Basis of Calculation Development Expenditure Social Services + Economic Services Fiscal Deficit Revenue Expenditure + Capital Expenditure + Net Loans and Advances – Revenue Receipts –...

In accordance with the recommendations of the Twelfth Finance Commission (12 th FC), the GoM has enacted the Meghalaya Fiscal Responsibility and Budget Management (MFRBM) Act, 2006. In accordance with the recommendations of the 14 th FC, the MFRBM Act was amended by the State Government and............

with segregation of Salar y and Non-Salary portion XI Major Policy Decisions of the Government during the year or new Schemes proposed in the Budget XII Committed Liabilities of the Government Appendices 75 Appendix – 1.1- contd. Part C: Methodology Adopted for the Assessment of F iscal............

on State Finances for the year ended 31 March 2018 4 1.3 Fiscal reforms path in Sikkim The State Government enacted the Fiscal Responsibil ity and Budget Management (FRBM) Act in September 2010 and the Rules under the FRBM Act were notified in March 2011. The Act aims to ensure fiscal stability............

For achieving fiscal consolidation, the State enacted Assam Fiscal Responsibility and Budget Management (AFRBM) Act in 2005 which was ame nded subsequently in 2011. As per the amended Act 2011, the State Government was to eliminate Revenue Deficit by 2011-12 and maintain revenue balance or............

Office) 1.1.1 Summary of Fiscal Transactions Government finances comprise the following: Chart 1.1: Structure of Government Accounts Source: Based on Budget Manual Chapter I Finances of the State Government 3 The summary of the State Government’s fiscal transactions during the current year (2017............

Major fiscal variables provided in the budget based on recommendations of the Fourteenth Finan ce Commission ( FFC ) and as targeted in the TNFR Act , 2003 along with actuals thereof are given in Table 1.3 . Table 1.3: Major targeted and projected fiscal variables and actuals of the State............