;g iqfLrdk e/; izns’k ljdkj dh 31 ekpZ 2015

dks lekIr o"kZ ds fy, jkT; foÙk ij Hkkjr ds

fu;a=d&egkys[kkijh{kd ds izfrosnu] ftls Hkkjr ds

lafo/kku ds vuqPNsn 151¼2½ ds varxZr e/; izns’k ds

jkT;iky dks izLrqr djus gsrq rS;kj fd;k x;k gS] dh

laf{kIr fo"k; oLrq dks izLrqr djrh gSA

bl izfrosnu esa rhu v/;k; gSA igys ,oa nwljs

v/;k; esa 31 ekpZ 2015 dks lekIr o"kZ ds fy, jkT;

ljdkj ds dze’k% foÙk ys[ks vkSj fofu;ksx ys[ks ds ijh{k.k

ls mn~Hkwr izdj.kksa ij ys[kkijh{kk vH;qfDr;k¡ lfEefyr gaSA

rhljk v/;k; orZeku o"kZ ds nkSjku jkT; ljdkj }kjk

fofHkUu foÙkh; fu;eksa] izfdz;kvksa rFkk funs’kksa ds vuqikyu

dh fLFkfr vkSj fogaxkoyksdu izLrqr djrk gSA1

( ) egkys[kkdkj

(lkekU; ,oa lkekftd {ks= ys[kkijh{kk) e/; izns’k] Xokfy;j

lacaf/kr ys[kkijh{kk izfrosnu ds lkFk bl iqfLrdk dh fo"k; oLrq dh vuq#irk lqfuf’pr

djus ds gj laHko iz;kl fd, x, gSa] fdlh Hkh folaxfr dh fLFkfr esa ys[kk ijh{kk izfrosnu esa

mYYksf[kr rF;ksa ,oa vkadM+ksa dks vafre ekuk tk,xkA

jkT; us o"kZ 2014&15 ds nkSjku ` 6]268 djksM+ dk jktLo

vf/k’ks"k cuk;s j[kkA blesa foxr o"kZ dh rqyuk esa ` 389

djksM+ dh o`f) gqbZA jktdks"kh; ?kkVs esa foxr o"kZ ls

` 1]470 djksM+ dh o`f) gqbZA gkykafd ldy jkT; ?kjsyw

mRikn dh rqyuk esa jktdks"kh; ?kkVk 2013&14 esa 2-27

izfr'kr ls ?kVdj orZeku o"kZ esa 2-23 izfr'kr gks x;k] ;g

eq[;r% 2014&15 ds nkSjku ldy jkT; ?kjsyw mRikn esa

foxr o"kZ dh rqyuk esa o`f) ds dkj.k gqvkA

1

2

iwathxr O;; esa 2014&15 esa foxr o"kZ dh rqyuk esa 10

izfr'kr dh o`f) gqbZA o`f) eq[;r% xzkeh.k fodkl] ÅtkZ

,oa ifjogu ds varxZr FkhA

2014&15 ds nkSjku] jkT; ds jktLo O;; ¼` 82]373 djksM+½ esa 17-89 izfr'kr dh o`f) gqbZA vk;kstusŸkj jktLo

O;; esa 10-73 izfr'kr dh o`f) gqbZ rFkk ;g jktLo O;;

dk 68 izfr'kr FkkA

osru ,oa etnwjh] isa'ku Hkqxrku] C;kt vnk;xh ,oa

jktlgk;rk,aa lHkh ij O;;] jktLo O;; dk 53 izfr'kr o

jktLo izkfIr;ksa dk 49 izfr'kr FkkA

2

2014&15 ds nkSjku e/; izns'k esa lkekftd {ks= O;; rFkk

f'k{kk ,oa LokLF; {ks= ij O;; esa nh xbZ izkFkfedrk] tc

lkekU; Js.kh ds jkT;ksa ds vkSlr ls rqyuk dh xbZ] i;kZIr

ugha FkhA

2014&15 ds nkSjku] ljdkj }kjk 2014&15 rd lkafof/kd

fuxeksa] daifu;ksa] lgdkjh lfefr;ksa bR;kfn esa fuos'k

` 16]104-55 djksM+ ij izfrykHk ¼` 80-35 djksM+½ dsoy

0-50 izfr'kr Fkk tcfd o"kZ ds nkSjku vkSlr m/kkjh nj

6-88 izfr'kr FkhA

3

lÙkkbZl ljdkjh dEifu;k¡ ,oa lkafof/kd fuxeksa] ftuds

ys[ks dks 2014&15 rd vafre #i fn;k tk pqdk Fkk]

v|ru o"kZ ds fy, mudk dqy fuos'k ` 13]523-24 djksM+

Fkk ?kkVs esa py jgh Fkh ftudk dqy lafpr ?kkVk

` 29]268-72 djksM+ rd gks x;kA

ueZnk ?kkVh fodkl izkf/kdj.k ,oa ty lalk/ku foHkkx esasa

68 viw.kZ ifj;kstukvksa ij 31 ekpZ 2015 rd fd;k x;k

O;; ` 14]344-25 djksM+ fu"Qy jgkA

4

jkT; ljdkj }kjk *jksdM+ 'ks"k fuos'k [kkrs* esa 2013&14

,oa 2014&15 ds var esa Øe'k% ` 4]477 djksM+ rFkk

` 5]402 djksM+ dk fuos'k fd;k x;kA jksdM+ 'ks"k fuos'k

[kkrs esa cM+h jkf'k dk de C;kt nj ij j[kus dh izo`fRr

esa o`f) tcfd m/kkj vf/kd nj ij ysuk foÙkh; fofo{kk,a

¼implications½ ykrk gSA *jksdM+ 'ks"k fuos'k [kkrs* esa

mPp Lrj ij fuos'k n'kkZrk gS fd jksdM+ izca/ku dks csgrj

cukus dh vko';drk gSA

5

2014&15 ds nkSjku dqy ctV izko/kku ` 1]48]505 djksM+

ds fo#) dqy ` 1]13]052 djksM+ O;; gq,] ifj.kkeLo#i ` 35]453 djksM+ dh lexz cprsa gqbZA vr% ` 19]504 djksM+

¼ewy izko/kku dk 15-12 izfr'kr½ ds lEiw.kZ vuqiwjd

izko/kku vuko';d fl) gq,A 37 izdj.kksa esa ¼32

vuqnkuksa@fofu;ksxksa½] izR;sd en esa ` 100 djksM+ ls vf/kd

dh dqy] ` 28]334 djksM+ dh cprsa gqbZ FkhA

6

jkT; ljdkj us jkT; dh vkdfLedrk fuf/k ls uxjh;

iz'kklu ,oa fodkl foHkkx dks ` 1-08 djksM+ vfxze

Lohd`r fd,A ftls o"kZ ds nkSjku O;; fd;k x;k] rFkkfi

jkT; dh vkdfLedrk fuf/k ls vfxze dh izfriwfrZ 'ks"k

jghA

o"kZ ds nkSjku dqy cprksa dk dsoy 49-64 izfr'kr

¼` 17]597-59 djksM+½ leÆir fd;k x;k FkkA 117 izdj.kksa

esa] ` 16]148 djksM+ dh cprsa ¼izR;sd esa ` 10 djksM+ ls

vf/kd½ foŸk o"kZ ds vafre fnol dks leÆir dh xbZ Fkh]

ftlls bu fuf/k;ksa dh vU; fodklkRed mÌs';ksa ds fy,

mi;ksx gsrq xqatkb'k ugha cphA

7

`

2014&15 ds nkSjku ` 446-28 djksM+ dk vkf/kD; O;; gqvk]

ftlds lafo/kku ds vuqPNsn 205 ds v/khu fu;eu dh

vko';drk gSA blds vfrfjä] foxr o"kks± ls lacaf/kr

` 774-60 djksM+ vHkh fu;fer gksuk gSA

31 ekpZ 2015 dks vkgfjr ` 115-45 djksM+ dh dsUnzh;

fuf/k dks O;ixr gksus ls cpkus ds fy, yksd ys[ks esa

flfoy tek esa varfjr fd;k x;k Fkk] ftlls jkT; dh

lesfdr fuf/k ds varxZr ml o"kZ ds fy, O;; c<+k gqvk

FkkA

2

8

9

jkT; ljdkj ds fofHkUu

foHkkxksa dks nh xbZ jkf'k

` 27]005-73 djksM+ dh

vuqnku lgk;rk ds laca/k eas

31 ekpZ 2015 dks

mi;ksfxrk izek.k&i=

¼34950½ cdk;k Fks] tks

lacaf/kr foHkkxksa }kjk

vuqnkuksa ds mi;ksx eas

mi;qDr fuxjkuh dh deh

dks n'kkZrk gSA

ikap Lok;Ÿk fudk;ksa }kjk egkys[kkdkj dks ys[kkvksa ds

izLrqrhdj.k esa vR;f/kd foyac ¼205 eghuksa rd½ gqvk

ifj.kkeLo#i Lok;Ÿk fudk;ksa dh dk;Zi)fr dh laoh{kk esa

nsjh gqbZA

9

30 twu 2015 dks fofHkUu foHkkxksa eas jkf'k ` 34-37 djksM+

ds gkfu;ksa] nqÆofu;ksx bR;kfn ds dqy 3134 izdj.k yafcr

FksA 'kkldh; jktLo dh xSj izkfIr] foHkkx dh vksj ls

dk;Zokgh foyac ls fd;s tkus ls jghA

e/; izns'k dks"kky; lafgrk ds izko/kkuksa dk mYya?ku djrs

gq, O;fäxr tek [kkrs] foŸk foHkkx ds vuqeksnu ds fcuk

foŸk o"kZ dh lekfIr ds i'Pkkr Hkh tkjh jgs FksA ekp Z 2015

dh lekfIr rd O;fäxr tek [kkrksa esa dqy jkf'k ` 2704-45 djksM+ dk vR;f/kd vafre 'ks"k FkkA

,

10

pwafd vk;kstusRrj jktLo O;; dk eq[; Hkkx osru] isa'ku

,oa C;kt vnk;xh ij O;; gksrk gS tks fd eq[;r% fu;a=.k

ls ckgj gS] jkT; ljdkj vk;kstusRrj jktLo O;; ds vU;

la?kVdksa dks fu;af=r djus ds fy, mi;qDr mik;ksa dh

[kkst dj ldrh gS rkfd ifjlEifRr;ksa ds fuekZ.k ds fy,

volj nsus ,oa jkT; ds la/kkj.kh; fodkl ds fy, jktLo

vkf/kD; dks cuk, j[kk tk ldsA jktlgk;rkvksa ij O;;

ftlesa yxkrkj o`f) gks jgh gS] ij ljdkj }kjk vf/kdre

/;ku fn, tkus dh vko';drk gSA

ljdkj dks lkekftd lsokvksa ij fo'ks"kr% jkT; esa f'k{kk

,oa LokLF; {ks= dks vf/kd jktdks"kh; izkFkfedrk nsuh

pkfg,A

ljdkj dks vius fuos'kksa gsrq csgrj ewY; lqfuf'Pkr djuk

pkfg,A

11

ljdkj dks jkT; lkoZtfud {ks=ksa ds miØeksa tks vf/kd

uqdlku esa py jgs gSa] dh dk;Ziz.kkyh dh leh{kk djuk

pkfg, ,oa ;k rks iqu% izorZu dk;Zuhfr ;k lekfIr uhfr

rS;kj djuk pkfg,A

ljdkj dks viw.kZ ifj;kstukvksa dks iw.kZ djokus ds fy,

igy djuh pkfg, rkfd le; ,oa ykxr o`f) ls cpk tk

ldsA

jkT; ljdkj u;s _.k dk lgkjk ysus ls iwoZ vko';drk

ds vk/kkj ij m/kkfj;kaa ysus ,oa miyC/k jksdM+ 'ks"kks a ds

mi;ksx ij fopkj dj ldrh gSA

Lkjdkjh foHkkxksa esa ctVh; fu;a=.k ra= dks O;; ds mfpr

vuqoh{k.k }kjk lqn`<+ fd;k tkuk pkfg,A vuqiwjd vuqnkuksa

ds vuko';d izko/kkuksa ls cpk tkuk pkfg,A

vkdfLedrk fuf/k ls fy, x, vfxze dh izfriwfrZ le; ls

dh tkuh pkfg,A

12

lHkh izR;kf'kr cprksa dks le; ls leÆir fd;k tkuk

pkfg, rkfd fuf/k;ksa dk vU; fodklkRed mÌs';ksa gsrq

mi;ksx fd;k tk ldsA

1997&98 ls yafcr vkf/kD; O;; dk fu;ferhdj.k

izkFkfedrk ds vk/kkj ij fd;k tk,A

foŸkh; o"kZ dh lekfIr ij flfoy tek esa viz;qDr fuf/k;ksa

dk varj.k ifj.kke esa jkT; dk O;; c<+k gqvk crkrk gS

ftlls cpk tkuk pkfg,A

laxBuksa ftudks vuqnku tkjh fd, x, Fks] ij le; ls

mi;ksfxrk izek.k i=ksa ds izLrqrhdj.k ij fuxjkuh j[kus ds

fy, ljdkj ds foHkkxksa ds vkarfjd fu;a=.k ra= dks

etcwr djus dh t:jr gSA

ljdkj dks Lok;Ÿk fudk;ksa }kjk ys[kkijh{kk dks ys[kksa dk

le; ls izLrqrhdj.k lqfuf'Pkr djuk pkfg,A

13

nqÆofu;ksx] gkfu;ksa bR;kfn ds yafcr izdj.kksa ds fujkdj.k

ds fy, ljdkjh foHkkxksa dks 'kh?kz dk;Zokgh djuh pkfg,A

foHkkxksa dks foŸk o"kZ dh lekfIr ij O;fäxr tek [kkrksa

dks can djuk lqfuf'Pkr djuk pkfg, ,oa 'ks"k dks jkT;

dh lesfdr fuf/k esa varfjr fd;k tkuk pkfg,A jkT; ljdkj dks ekStwnk fu;eksa vkSj izko/kkuksa ds vuqlkj

foLr̀r izfrgLrk{kfjr vkdfLed ns;dksa dk le; ij

izLrqrhdj.k lqfuf'pr djuk pkfg,A

14

Hand Book on

Report of the Comptroller and Auditor

General of India, State Finances for

the year ended 31 March 2015

Government of Madhya Pradesh

Accountant General

(General and Social Sector Audit)

Office of the

Madhya Pradesh, Gwalior

Preface

his Handbook presents abridged contents of the

Report of the Comptroller and Auditor General of

India on State Finances for the year ended 31 March

2015, Government of Madhya Pradesh, which has been

prepared for submission to the Governor of Madhya

Pradesh under Article 151 (2) of the Constitution of

India.

he Report contains three chapters. Chapter 1 and 2

contain audit observations on matters arising from

examination of Finance Accounts and Appropriation

Accounts respectively of the State Government for the

year ended 31 March 2015. Chapter 3 provides an

overview and status of the State Government’s

compliance with various financial rules, procedures and

directives during the current year. 1

(Saurabh K. Mallick)

Accountant General

(General and Social Sector Audit)

Madhya Pradesh, Gwalior While every effort has been made to ensure conformity of the contents of

this publication with the related Audit Report, in case of any discrepancy

the facts and figures as stated in the Audit Report are to be treated as final.

T

T

Audit Findings

he State maintained Revenue Surplus during the

year 2014-15 at ` 6,268 crore. It increased by

` 389 crore over the previous year. The Fiscal Deficit

increased from the previous year by ` 1,470 crore.

However, Fiscal Deficit relative to GSDP decreased

from 2.27 per cent in 2013-14 to 2.23 per cent in the

current year, mainly because of increase in GSDP

during 2014-15 compared to the previous year.

1

T

Management of fiscal imbalances and

resource mobilisation

apital Expenditure in 2014-15 increased by 10 per cent over the previous year. The increase

was mainly under Rural Development, Energy and Transport.

uring 2014-15, the Revenue Expenditure (RE)

of the State (` 82,373 crore) increased by 17.89 per cent. The Non-Plan Revenue Expenditure (NPRE) increased by 10.73 per cent and constituted 68 per cent of RE.

xpenditure on salaries & wages, pension payments, interest payments and subsidies

together constituted 53 per cent of Revenue Expenditure and 49 per cent of Revenue Receipts.

2

C

D

E

Expenditure management and fiscal priority

he priority given to Social Sector Expenditure

and expenditure on Education and Health Sectors

in Madhya Pradesh was not adequate during 2014-15,

when compared with General Category States'

Average.

uring 2014-15, return (` 80.35 crore) on

investment of ` 16,104.55 crore made by the

Government up to 2014-15 in Statutory Corporations,

Companies, Co-operative Societies etc. was only 0.50

per cent against the average borrowing cost of 6.88

per cent during the year.

3

T

D

Return on investment

wenty seven Government Companies and

Statutory Corporations, with an aggregate

investment of ` 13,523.24 crore for the latest year for

which accounts were finalised as of 2014-15, were

running in losses which accumulated to ` 29,268.72

crore.

xpenditure of ` 14,344.25 crore incurred on 68

incomplete projects in the Departments of

Narmada Valley Development Authority and Water

Resources remained unfruitful as of 31 March 2015.

4

T

E

Incomplete Projects

he investment held in ‘Cash Balance

Investment Account’ by the State

Government stood at ` 4,477 crore and ` 5,402

crore at the end of 2013-14 and 2014-15

respectively. The increasing trend of keeping the

huge amount in the Cash Balance Investment

Account at lower rate of interest while borrowing

at higher rate has financial implications. The high

level of investment held in ‘Cash Balance

Investment Account’ indicates that there is need

for better cash management.

5

T Management of cash balance and liabilities

gainst the total budget provision of ` 1,48,505

crore during 2014-15, total expenditure incurred

was ` 1,13,052 crore, resulting in overall savings of

` 35,453 crore. Therefore, entire supplementary

provision of ` 19,504 crore (15.12 per cent of

original provision) proved unnecessary. In 37 cases

(32 grants/appropriations), there were savings of

more than ` 100 crore in each case, which aggregated

to ` 28,334 crore.

6

A

Inflated provision under original and

supplementary grants

he State Government sanctioned an advance

amounting to ` 1.08 crore from the Contingency

Fund of State to Urban Administration and

Development Department. The expenditure was

incurred during the year, however, advance from the

Contingency Fund of State remained unrecouped.

nly 49.64 per cent (` 17,597.59 crore) of total

savings were surrendered during the year. In 117

cases, savings of ` 16,148 crore (more than ` 10

crore in each) was surrendered on the last day of the

financial year, leaving no scope for utilising the funds

for other development purposes.

7

T

O

No recoupment of Contingency Fund

advance of ` 1.08 crore

Failure to surrender/ delay in surrender of

savings

xcess expenditure of ` 446.28 crore was incurred

during 2014-15, which requires regularisation

under Article 205 of the Constitution. Besides,

` 774.60 crore pertaining to previous years were yet

to be regularised.

entral funds of ` 115.45 crore drawn on

31 March 2015 was transferred to Civil Deposit

in Public Account to avoid lapse of funds, which

inflated the expenditure of the year under the

Consolidated Fund of the State.

8

E

C

Excess expenditure requiring regularisation

Central funds parked in Civil Deposit

here were significant delays (up to 205 months)

in submission of accounts by five Autonomous

Bodies to the Accountant General, resulting in delays

in scrutiny of functioning of the Autonomous Bodies.

9

T

Submission of Utilisation Certificate

Submission of Accounts by Autonomous

Bodies

tilisation Certificates (34950) in respect of

grant-in-aid given by different departments of State Government amounting to ` 27,005.73 crore were outstanding as on 31 March 2015, indicating lack of proper monitoring by the concerned departments of utilisation of grants.

U

otal of 3134 cases of losses, misappropriation

etc. amounting to ` 34.37 crore were pending in

different departments as on 30 June 2015. Delayed

action on the part of department led to non-realisation

of Government fund.

ersonal Deposit (PD) Accounts were continued

even after close of the financial year without

approval of Finance Department, in violation of the

provisions of Madhya Pradesh Treasury Code. There

was significant amount of closing balance

aggregating to ` 2,704.45 crore in the PD accounts at

the end of March 2015.

,

10

T

P

Reporting of misappropriations and losses

Maintenance of Personal Deposit Accounts

Recommendations

ince major portion of the non plan revenue

expenditure is on salaries, pension and interest

payments which is largely uncontrollable, the State

Government may explore suitable measures for

containing the other components of non plan revenue

expenditure so that revenue surplus could be

maintained for allowing scope for assets creation and

sustainable development of the State. The

expenditure on subsidies which is increasing steadily

requires utmost attention by the Government.

overnment should give greater fiscal priority to

Social Services particularly to the Education

Sector and Health Sector in the State.

overnment should ensure better value for its

investments.

11

S

G

G

overnment should review the working of State

PSUs which are incurring huge losses and work

out either a revival strategy or closure policy.

overnment should take initiative to get the

projects completed to avoid time and cost over

runs.

he State Government may consider need-

based borrowings and utilising the existing

cash balances before resorting to fresh borrowing.

udgetary control mechanism should be

strengthened in the Government Departments by

proper monitoring of expenditure. Unnecessary

provision of Supplementary grant should be avoided.

he advance taken from contingency fund should

be recouped timely.

12

G

G

T

B

T

ll anticipated savings should be surrendered on

time so that the funds can be utilised for other

development purposes.

egularisation of excess expenditure pending

since 1997-98 may be done on priority basis.

ransfer of unutilised funds to Civil Deposit at the

end of financial year results in overstatement of

State expenditure and should be avoided.

he internal control mechanism of the Government departments needs to be

strengthened to watch timely submission of the utilisation certificates by the organisations to whom grants were released.

overnment should ensure timely submission of

accounts by the Autonomous Bodies to the

Audit.

13

A

R T

T

G

overnment Departments should take prompt

action for the disposal of pending cases of

losses, misappropriation etc.

he departments should ensure closing of Personal

Deposit Accounts at the end of the financial year

and the balance should be transferred to the

Consolidated Fund of the State.

he State Government should ensure timely

submission of Detailed Countersigned contingent

bills as per extant rules and provisions.

14

G

T

T

NOTES