Audit Reports

2.5.2.2 Arrears of revenue Arrears of revenue indicate delayed realisation of revenue due to the Government. MTFPS presented with the Budget 2021-22 revealed that at the end of 2020-21, arrears in realisation of revenue was ` 18,610 crore. Against this arrear, there was no dispute............

69 Chapter III Budgetary Management 3.1 Budget Process The annual exercise of budgeting is a means for detailing the roadmap for efficient use of public resources.............

In this connection, Medium Term Fiscal Policy Statement (MTFPS) and the Fiscal Policy Strategy Statement (FPSS) presented with the budget for the year 2021-22 was 5.69% 11.50% 7.92% 7.34%7.87% 10.99% 12.57% 17.77% 4.38% 0.93% 10.12% 11.07%12.15%12.89% 11.40% 9.44% 11.71% 13.09% 9.57% 7.72%............

Vehicle Tracking & Management BADP Border Area Development Programme BCR Balance from Current Revenue BCW&TD Backward Class Welfare & Tribal BE Budget Estimate BEUP Bidhayak Elaka Unnayan Prakalpa BGREI Bringing Green Revolution to Eastern India BGVB Bangiya Gramin Vikash Bank BP Budget............

However, the State Government did not provide budgetary allocation for interest payments under the head of account ‘ 2049 ’ (revenue expenditure), although there were balances totaling ` 1,150.56 crore in the following Interest bearing reserve funds as on 31 March 2020, as indicated in Table............

 Non-crediting of Motor Trans port Workers’ Welfare Cess As per West Bengal Budget Manual (WBBM), income derived from cess imposed by law was to be credited to the Consolidated Fund. GoWB levied Motor Transport Workers’ Welfare Cess as per the West Bengal Motor Transport Workers’............

The analysis is also carried out in the context of recommendations of the XIV Finance Commission (FC), State Financial Responsibility and Budget Management Act and best practices and guidelines of the Government of India. 1.4 Report Structure The SFAR is structured into the following four............

69 Chapter III Budgetary Management 3.1 Budget Process The annual exercise of budgeting is a means for detailing the roadmap for efficient use of public resources.............

Interest payment towards the remaining balance ( ` 81 crore) had been estimated at ` 4.45 crore. During 2019-20, despite budget provision of ` 37 crore, Government did not pay interest ( Table 4.1) in the fund. Table 4.1: Non-discharge of liability in respect of interest towards interest............

AIS All India Service AMRUT Atal Mission for Rejuvenation and Urban Transformation APL Above Poverty Line BCR Balance from Current Revenue BE Budget Estimate BEUP Bidhayak Elaka Unnayan Prakalpa BPL Below Poverty Line BRADA Bhangore Rajarhat Area Development Authority CA G Comptroller and............

1.3.2 Budget Estimates and Actuals Shortfalls of actual receipts and expenditure against budget es timates, either due to unanticipated and unforeseen events or under/over estimation of expenditure 11 Primary revenue deficit is the gap between non-interest revenu e expenditure of the State............

ADB Asian Development Bank AE Aggregate Expenditure AG Accountant General APL Above Poverty Line BAPL Bengal Aerotropolis Projects Limited BE Budget Estimates BEUP Bidhayak Elaka Unnayan Prakalpa BPL Below Poverty Line CAG Comptroller and Auditor General CAGR Compound Annual Growth Rate............

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

despite completion of the legal procedure for transfer of equity shares of Kolkata Metro Rail Corporation Limited (KMRCL) in favour of Ministry of Railways (in November 2012 and February 2013) by GoWB. 1.6.3 Loans and Advances given by the State Government In addition to investments in............

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

Source: Finance Accounts of respective years The State’s actual Tax and Non-Tax Receipts for the year 2019-20 vis-à-vis assessment made in the Budget and projection made by the Fourt eenth Finance Commission (XIV FC) is given in Table 2.10. Table 2.10: Tax and Non-Tax receipts vis-à-vis............

Finance Accounts and Appropriation Accounts of the State constitute the core data for this report. Other sources include the followin g: • Budget of the State: for assessing the fiscal param eters and allocative priorities vis-à-vis projections, as well as for evaluating the effecti veness of............

CHAPTER III BUDGETARY MANAGEMENT State Finances Audit Report for the year ended 31 March 2020 | 57 Chapter III: Budgetary Management 3.1 Budget Process The............