Audit Reports

audit plan is prepared on the basis of risk analysis which inter alia include cri tical issues in Government revenues and tax administration i.e. budget speech, white paper on state finances, Reports of the Finance Commission (State and Central), recommendations of the Taxation Reforms............

of Madhya Pradesh Report No.1 of the year 2016  i TABLE OF CONTENTS Paragraph Number Page Number Preface ix Overview xi Chapter 1 Introduction Budget Profile 1.1 1 Application of resources of the State Government 1.2 1 Persistent Savings 1.3 2 Grants-in-aid from Government of India 1.4 2............

Preface v Overview vii-ix Chapter – 1 FINANCES OF THE STATE GOVERNMENT Introduction 1.11 Summary of current year's fiscal transactions 1.21 Budget estimates and actuals 1.33 Resources of the State 1.43 Revenue receipts 1.54 Application of resources 1.67 Quality of expenditure 1.79............

3 of the year 20 16 TABLE OF CONTENTS Reference to Paragraphs Page/ Remarks Preface vii Overview ix Chapter – 1 Introduction Budget profile 1.1 1 Application of resources of the State Government 1.2 1 Persistent savings 1.3 2 Grants -in-aid from Government of India 1.4 2 Planning and conduct............

This Report on the finances of the Government of Haryana is brought out to assess the financial performance of the State during 2014-15 vis-a-vis the Budget Estimates, the targets set under the Fiscal Responsibilities and Budget Management (FRBM)  Act, 2005 and analyses the dominant trends............

23 Debt Management 1.10 26 Fiscal Imbalances 1.11 28 Follow up 1.12 31 Conclusion and Recommendations 1.13 31 CHAPTER – II FINANCIAL MANAGEMENT AND BUDGETARY CONTROL Introduction 2.1 33 Summary of Appropriation Accounts 2.2 34 Financial Accountability and Budget Management 2.3 35............

 Special Financial Support - State Government provides budgetary support by way of grants and subsidies to the PSUs as and when required.  Guarantees - State Government also guarantees the repayment of loans with interest availed b y the PSUs from Financial Institutions. Investment............

 During 2014 -15, the total outgo from the budget of the S tate of Telangana was ` 4,264.48 crore for working PSUs and ` 7,117.64 crore for PSUs under demerger.  As per their latest finalised accounts, 11 working PSUs (Exclusive Telangana) incurred an agg reg ate loss of ` 351.62 crore and............

liabilities 1.9 32 Debt management 1.10 36 Fiscal imbalances 1.11 43 Conclusions 1.12 46 Recommendations 1.13 47 CHAPTER II: FINANCIAL MANAGEMENT AND BUDGETARY CONTROL Introduction 2.1 49 Summary of the Appropriation Accounts 2.2 49 Financial accountability and budget management 2.3 50 Outcome of............

 Special Financial Support - State Government provides budgetary support by way of grants and subsidies to the PSUs as and when required.  Guarantees - State Gove rnment also guarantees the repayment of loans with interest availed by the PSUs from Financial Institutions. Fun............