Audit Reports

The analysis is based on details contained in the Finance Accounts of the Government of Uttar Pradesh (State Government ). The profile of the State is given in Appendix 1.1. 1.1 Gross State Domestic Product (GSDP) 1 The trends in annual growth of Gross Domestic Product (GDP) of India and...............

As per para 4 of Uttar Pradesh Personal Ledger Account Rules 1998, the State Government is authorised to open Personal Ledger Account (PLA)/Personal Deposit (PD) accounts for specific purposes in consultation with the Accountant General. Designated Administrators are authorised to operate...............

vii EXECUTIVE SUMMARY This Report on the finances of the Government of Uttar Pradesh (GoUP ) intends to assess the financial performance of the State during 2018 -19 and to provide the State Legislature with inputs...............

2.1 Summary of Appropriation Accounts As per para 141 of Uttar Pradesh Budget Manual (UPBM), all final savings must be surrendered by Controlling Officers to the Finance Department by 25 March. Officers making belated surrenders, when savings could reasonably have been foreseen and...............

v PREFACE This Report has been prepared for submission to the Governor of Uttar Pradesh under Article 151 of the Constitution. 2. Chapters I and II of this Report contain audit observations on matters arising from...............

i TABLE OF CONTENTS Particulars Reference to Paragraph Page Preface - v Executive Summary - vii CHAPTER 1 FINANCES OF THE GOVERNMENT Gross State Domestic Product 1.1 1 Summary of fiscal transactions 1.2 1 Review of fiscal s ituation 1.3 4 Financ ial...............

The analysis is based on details contained in the Finance Accounts of the Government of Uttar Pradesh ( State Government ). The profile of the State is given in Appendix 1.1 . 1.1 Gross State Domestic Product (GSDP) 1 The trends in annual growth o f Gross Domestic Product (GDP) of India and...............

As per para 4 of Uttar Pradesh Personal Ledger Account Rules 1998, the State Government is authori sed to open Personal Deposit (PD) accounts for specific purposes in co nsultation with the Accountant General. Designated Administrators are authori sed to operate these PD accounts by...............

v PREFACE This Report has been prepared for submission to the Governor of Uttar Pradesh under Article 151 of the Constitution. This Report on the finances of the Government of Uttar Pradesh (GoUP) intends to assess the...............

3.11 of the Comptroller and Auditor General of India’s Report No. 1 of 2018 – Government of Uttar Pradesh and ensure that internal control mechanism of the Departments to watch timely submission of the UCs is put in place without further delay and all pendencies are reviewed before release of...............

2.1 Summary of Appropriation Accounts Uttar Pradesh Bu dget Manual stipulates that all final savings must be surrendered by Controlling Officers to the Finance Department by 25 March. Officers making belated surrenders will be held responsib le if the Finance Department is not able to accept...............

i TABLE OF CONTENTS Particulars Reference to Paragraph Page Preface - v Executive Summary - vii CHAPTER 1 FINANCES OF THE GOVERNMENT Gross State Domestic Product 1.1 1 Summary of fiscal transactions 1.2 1 Review of fiscal s ituation 1.3 4 Financia l...............

1 CHAPTER 1 FINANCES OF THE GOVERNMENT Profile of the State of Uttar Pradesh The State is located in the northern region of India and is the fifth largest State in terms of geographical area of 2.41 lakh square...............

2.3.1 2 Advances from the Contingency Fund The State Government of Uttar Pradesh set up a Contingency Fund under Article 267 (2) of the Constitution of India. Its corpus was ` 600 crore as on 1 April, 2015. It was enhanced by an ordinance (No. 03 dated 01 May 2015) to ` 4,400 crore by...............

EX E CUTIVE SUMMARY Background This Report on the finances of the Government of Uttar Pradesh intends to objectively assess the financial perf ormance of the State during 2015 -16 and to provide the State Legislature with proper...............

3.2 Detailed Contingency Bills As per Para 62 of Uttar Pradesh Treasury Manual, Drawing and Disbursing Officers are authori sed to draw sums of money through Abstract Contingent (AC) bills by debiting service heads. After utilisation of the money, Detailed Contingent (DC) bills are required to...............

PREFACE 1. This Report has been prepared for submissio n to the Governor of Uttar Pradesh under Article 151 of the Constitution. 2. Chapters 1 and 2 of the Report contain audit observations on matters arising from...............

OF CONTENTS Particulars Reference to Paragraph Page Preface - v Executive Summary - vii CHAPTER 1 FINANCES OF THE GOVERNMENT Profile of the State of Uttar Pradesh - 1 Gross State Domestic Product - 1 Introduction 1.1 1 Resources of the S tate 1.2 8 Revenue Receipts 1.3 10 Capital Receipts 1.4 18...............

Appendix 4 GLOSSARY (ADDITIONAL DATA) Ba sis of calculation Terms Basis of Calculation Buoyancy of a parameter Rate of Growth of the parameter/GSDP Growth Rate Buoyancy of a parameter (X) With respect to another parameter (Y) Rate of Growth of...

 EXECUTIVE SUMMARY Based on the audited accounts of the Government of Uttar Pradesh for the year ending March 2015, this report provides an analytical review of the Annual Accounts of the State Government. The...............

 Report of the Comptroller and Auditor General of India On STATE FINANCES for the year ended 31 March 2015 GOVERNMENT OF UTTAR PRADESH TABLE OF CONTENTS Particulars Reference to Paragraph Page Preface - V Executive Summary - vii CHAPTER 1 FINANCES OF THE GOVERNMENT...............

During 2014-15, inspection of 76 treasuries and 207 sub treasuries was carried out by the Office of the Accountant General (Accounts & Entitlement), Uttar Pradesh, Allahabad. Outcomes of the Treasury Inspection Report are discussed below. 2.5.1 Non-recovery of undisbursed pension of deceased...............

3.2 Detailed Contingency Bills In terms of Uttar Pradesh Government Order No. A-l-3 (1) Ten-10820/2001dated 24 January 2006, the Drawing and Disbursing Officers (DDOs) are authorised to draw sums of money through Abstract Contingent (AC) Bills by debiting service heads. They are also required...............

Urban. (All India = 0.37) 0.37 9 Gross State Domestic Product (GSDP) 2011-12 at current prices t 6,87,836 crore 10 Per capita GSDP CAGR Uttar Pradesh 11.00 percent (2002-03 to 2011-12) General Category States 13.09 percent 11 GSDP CAGR (2002-03 to 2011-12) Uttar Pradesh 12.77 per cent General...............

Report of the Comptroller and Auditor General of India on STATE FINANCES FOR THE YEAR ENDED 31 MARCH 2012 GOVERNMENT OF UTTAR PRADESH Report No.: 1 of the year 2012-13 TABLE OF CONTENTS Paragraph Page Preface - V Executive Summary - vii CHAPTER I FINANCES OF THE...............

r A EXECUTIVE SUMMARY L. Based on the audited accounts of the Government of Uttar Pradesh for the year ending March 2012, this report provides an analytical review of the Annual Accounts of the State Government. The...............

Appropriation Accounts are thus a control document facilitating management of finances and monitoring of budgetary provision and are therefore complementary to Finance Accounts. 2.1.2 Audit of Appropriations by the Comptroller and Auditor General of India seeks to ascertain whether...............

Information has also been obtained from the Government of Uttar Pradesh, wherever necessary. Chapter III on 'Financial Reporting' provides an overview and status of the State Government's compliance with various financial rules, procedures and directives during the year 2011-12. The Report...............

Information has also been obtained from the Government of Uttar Pradesh, wherever necessary. Chapter III on 'Financial Reporting' provides an overview and status of the State Government's compliance with various financial rules, procedures and directives during the year 2011-12. The Report...............

Appendix 4 GLOSSARY (ADDITIONAL DATA) Basis of Calculation Terms Basis of Calculation Buoyancy of a parameter Rate of Growth of the parameter/GSDP Growth Rate Buoyancy of a parameter (X) Rate of Growth of parameter (X)/ With respect to another...

were the sources of audit criteria adopted: Guidelines of various reserve funds; Budget estimates of respective years of the Government of Uttar Pradesh; Budget manual, financial rules and list of major & minor heads; and Govemment/departmental orders, manuals and circulars etc................

«w*)q Report of the Comptroller and Auditor General of India on STATE FINANCES For the year ended 31 March 2014 Government of Uttar Pradesh Report of the Comptroller and Auditor General of India on STATE FINANCES FOR THE YEAR ENDED 31 MARCH 2014 GOVERNMENT OF UTTAR PRADESH...............

EXECUTIVE SUMMARY Based on the audited accounts of the Government of Uttar Pradesh for the year ending March 2014, this report provides an analytical review of the Annual Accounts of the State Government. The...............

Appropriation Accounts are thus a control document facilitating management of finances and monitoring of the budgetary provisions and are therefore complementary to the Finance Accounts. 2.1.2 Audit of Appropriations by the Comptroller and Auditor General of India seeks to ascertain whether...............

PREFACE 1. This Report has been prepared for submission to the Governor of Uttar Pradesh under Article 151 of the Constitution. 2. Chapters 1 and 2 of the Report contain audit observations on matters arising from...............

1 Vide Government Order No. A-l-c (1) Ten- 10S20/2001 dated 24 January 2006. © Audit Report (State Finances) for the year ended 31 March 2014 As on 31 March 2014, 7,032 AC bills amounting to 115.96 crore were outstanding for want of DC bills. Year-wise details are given in the Table 3.2................

Audit Report (State Finances) for the year ended 31 March 2014 Explanation of Terms Terms Explanation Buoyancy ratio Buoyancy ratio indicates the elasticity or degree...............

(All India = 0.37) 0.37 9 Gross State Domestic Product (GSDP) 2010-11 at current prices f 5,88,467 crore 10 Per capita GSDP CAGR (2001-02 to Uttar Pradesh 9.92 per cent 2010-11) General Category States 11.32 per cent GSDP CAGR (2001-02 to 2010-11) Uttar Pradesh 13.35 percent 11 General Category...............

EXECUTIVE SUMMARY Based on the audited accounts of the Government of Uttar Pradesh for the year ending March 2011, this report provides an analytical review of the Annual Accounts of the State Government. The...............

ALLAHABAD Principal Accountant General (Civil Audit) the 0 3 JAN2012 Uttar Pradesh COUNTERSIGNED ItfU (VINOD RAI) NEW DELHI Comptroller and Auditor General of India THE - 5 JAN 201? Audit Report (State Finances) for the year ended 31 March 20111 59...............

i.\J ll-lii Audit Report: State Finance, Government of Uttar Pradesh 2010-11 Report of the Compt Auditor General o STATE FINAN FOR THE YEAR ENDED 31 YE (Report No.: 1) CONTENTS Particulars Reference to...............

Appropriation Accounts thus, facilitate management of finances and monitoring of budgetary provision and are, therefore, complementary to Finance Accounts. 2.2 Summary of Appropriation Accounts The summarised position of actual expenditure during 2010-11 against 91 grants/ appropriations is...............

Chapter Profile of the State of Uttar Pradesh The State is located in the northern region of India and is the fifth largest State in terms of geographical area1 and the largest in...............

at Saifai in Sports Department Etawah was sanctioned (30 and 31 March 2013) and MH 4202 transferred (31 March 2013) to the Deposit Accounts of the Uttar Pradesh Rajkiya Nirman Nigarn Limited (UPRNN). 2 Grant No. 26- 701.96 41.64 crore was transferred (31 March 2013) to the Home Department...............

STATE FINANCES FOR THE YEAR ENDED 31 MARCH 2013 The Report has been laid on the table of the State Legislature Assembly on 20-06-2014 GOVERNMENT OF UTTAR PRADESH TABLE OF CONTENTS Reference to Particulars Paragraph Page Preface - V Executive Summary - vii CHAPTER I FINANCES OF THE GOVERNMENT...............

Other major departments in default were Social Welfare ( 2,094.81crore), Registrar, Co-operative Societies, Uttar Pradesh ( 183.29 crore), Dairy Development Department ( 89.92 crore) and Social Welfare Department (Scheduled Tribes Development) ( 25.90 crore). 3.1.3 The Minority Department...............

EXECUTIVE SUMMARY Based on the audited accounts of the Government of Uttar Pradesh for the year ending March 2013, this report provides an analytical review of the Annual Accounts of the State Government The financial...............

PREFACE 1. This Report has been prepared for submission to the Governor of Uttar Pradesh under Article 151 of the Constitution. 2. Chapters I and II of this Report contain audit observations on matters arising from...............

139 Audit Report (State Finances) for the year ended 31 March 2013 Net availability of Defined as the ratio of the debt redemption (Principal + Interest Payments) to borrowed funds total debt receipts and indicates the extent to which the debt receipts are used in debt redemption indicating...............