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$response = object(Cake\Http\Response) { 'status' => (int) 200, 'contentType' => 'text/html', 'headers' => [ 'Content-Type' => [ [maximum depth reached] ], 'Cache-Control' => [ [maximum depth reached] ], 'Pragma' => [ [maximum depth reached] ], 'x-permitted-cross-domain-policies' => [ [maximum depth reached] ], 'referrer-policy' => [ [maximum depth reached] ], 'x-frame-options' => [ [maximum depth reached] ], 'x-xss-protection' => [ [maximum depth reached] ], 'x-download-options' => [ [maximum depth reached] ], 'x-content-type-options' => [ [maximum depth reached] ] ], 'file' => null, 'fileRange' => [], 'cookies' => object(Cake\Http\Cookie\CookieCollection) {}, 'cacheDirectives' => [], 'body' => '<!DOCTYPE html> <html xmlns="http://www.w3.org/1999/xhtml" xml:lang="en" lang="en" dir="ltr"> <head> <meta charset="utf-8"> <meta name="viewport" content="width=device-width, initial-scale=1.0"> <title>Audit Reports | Principal Accountant General (Audit-ll) Gujarat, Ahmedabad</title> <link href="/favicon.ico" type="image/x-icon" rel="icon"/><link href="/favicon.ico" type="image/x-icon" rel="shortcut icon"/> <link rel="stylesheet" href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/4.7.0/css/font-awesome.min.css"/> <link rel="stylesheet" href="/themes/a_g/assets/css/style.css"/> <link rel="stylesheet" href="/themes/a_g/assets/css/responsive.css"/> <link rel="stylesheet" href="/themes/a_g/assets/css/aos.css"/> <link rel="stylesheet" href="/themes/a_g/assets/css/animate.css"/> <!-- head style --> <!-- /head style --> <!-- head script --> <!-- /head script --> <!--[if lte IE 9]> <script src="/themes/a_g/assets/js/ie.js" type="text/javascript"></script> <![endif]--> <script src="/themes/a_g/assets/js/jquery.min.js"></script> </head> <body data-mobile="false" data-c="auditreport" data-m="details" class="noJS"> <noscript class="js-required"> <div class="container"> <div class="alert alert-danger mt-2 mb-2" role="alert"> This page uses JavaScript. 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class="leftperBack"> <a href="/">Back Report</a> </div> <div class="rightper"> <span>Financial</span> </div> </div> <div class="reportIcon"> <img src="https://saiindia.gov.in//uploads/states/gujarat.png" alt="" title="Gujarat"> <h5> Gujarat </h5> </div> <div class="auditRightLableRight"> <div class="auditRightLable"> <h3 class="singTitle">Report No.1 of 2022-State Finances, Government of Gujarat</h3> <div class="labelTitleBold"> Date on which Report Tabled: </div> <div class="labelItemBold"> Thu 31 Mar, 2022 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold"> Date of sending the report to Government: </div> <div class="labelItemBold"> Fri 25 Mar, 2022 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold">Government Type:</div> <div class="labelItemBold"> State </div> </div> <!--START::Download report button--> <div class="resport-button"> <a href="/ag2/gujarat/en/audit-report/download/115960" title="Download Main Report">Download Report</a> </div> <!--END::Download report button--> </div> <div class="sectorSingleAudit"> <span><b>Sector</b></span> <span> Finance </span> </div> <h4>Overview</h4> <p><p><strong>Overview</strong></p> <p>This Report provides an analytical review of the finances of the State Government based on the Annual Accounts for the year 2020-21. The Report is structured in our Chapters.</p> <p><strong>Contents:</strong></p> <p>Chapter 1 describes the basis and approach to the Report and the underlying data provides an overview of structure of Government Accounts, budgetary processes, macro-fiscal analysis of key indices and State’s fiscal position including the deficits/surplus.</p> <p>Chapter 2 provides a broad perspective of the finances of the State, analyses the critical changes in major fiscal aggregates relative to the previous year, overall trends during the last five years, debt profile of the State and key Public Account transactions, based mainly on the Finance Accounts of the State.</p> <p>Chapter 3 is based on the Appropriation Accounts and gives a Grant-wise description of Appropriations and the manner in which the allocated resources were managed by the service delivery Departments. Observations on the audit of administrative department/ controlling officers relating to Grant No 09 (Education) and Grant No. 86 (Roads and Buildings) are included.</p> <p>Chapter 4 is an inventory of the Government’s compliance with various reporting requirements and financial rules along with additional data collated from several other sources in support of the findings.</p> <p><strong>Important Observations:</strong></p> <p>The State achieved the target of elimination of revenue deficit from 2011-12 onwards. However, it turned revenue deficit at ₹ 22,548 crore in 2020-21 against the projections of revenue surplus of ₹ 789 crore made in the Medium-Term Fiscal Policy Statement (MTFPS) target for 2020-21.</p> <p>At the end of 2020-21, fiscal deficit as percentage to GSDP stood at 2.44 per cent, which was within the limit of three per cent target set in Gujarat Fiscal Responsibility Act by State Government.</p> <p>In the fiscal consolidation roadmap, the State Government could maintain the percentage of public debt to GSDP at 18.01 <em>per cent </em>during 2020-21 against the target of 15.72 <em>per cent</em> set out in MTFPS.</p> <p>During 2020-21, 63 <em>per cent</em> of revenue receipts came from State’s own resources. The State’s own tax revenue decreased by ₹ 8,741 crore (11.06 <em>per cent</em>) in 2020-21 over the previous year, while non-tax revenue decreased by ₹ 7,611 crore (42.04 per cent) over the previous year</p> <p>Against total budgetary provision of ₹ 2,28,776 crore during 2020-21, an expenditure of ₹ 2,00,216 crore was incurred. This resulted in net savings of ₹ 28,561 crore (savings of ₹ 30,280 crore offset by an excess of ₹ 1,719 crore).</p> <p> </p> </p> <h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4> <ul class="guidelinesList"> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" target="__blank">Report No.1 of 2022-State Finances, Government of Gujarat</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (4.22 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> </ul> <ul class="guidelinesList"> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" target="__blank">Table of Contents</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.20 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" target="__blank">Preface</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.14 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/03 Executive Summary-0624856c5754522.40300979.pdf" target="__blank">Executive Summary</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/03 Executive Summary-0624856c5754522.40300979.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.46 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/03 Executive Summary-0624856c5754522.40300979.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/04 Chapter 1-0624856c57b34f2.47450267.pdf" target="__blank">Chapter 1: Overview </a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/04 Chapter 1-0624856c57b34f2.47450267.pdf" title="PDF" target="_blank"> <b> PDF 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href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-amg1-introduction" class="dropdown-item ">Introduction</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-amg-i-function-and-auditee-units" class="dropdown-item ">Sections, Functions and Auditee Units</a></li></ul></li><li class="dropdown-item active dropdown-submenu "><a href="#" class="dropdown-toggle " id="navbar-dropdown-menu-17660" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false">Audit Management Group-II</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-17660"><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-amg2-introduction" class="dropdown-item ">Introduction</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-amg-ii-section-function-and-auditee-units" 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under PAG</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-17677"><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-secretariat" class="dropdown-item ">PAG's Secretariat</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-qa" class="dropdown-item ">Quality Assurance Branch</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-car-branch" class="dropdown-item ">Central Audit Report Branch</a></li></ul></li><li class="dropdown-item active dropdown-submenu "><a href="#" class="dropdown-toggle " id="navbar-dropdown-menu-17715" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false">Welfare</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-17715"><li class="dropdown-item active "><a 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class="dropdown-item ">Audit Management Group - II Local Audit Manuals</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-audit-management-group-iii-local-audit-manuals" class="dropdown-item ">Audit Management Group - III Local Audit Manuals</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/office-mannual" class="dropdown-item ">Office Manuals</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/act-and-mannual" class="dropdown-item ">Other Manual & Guidelines</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-manual-of-standing-orders" class="dropdown-item ">Manual of Standing Orders</a></li></ul></li><li class="dropdown-item active "><a href="https://cag.gov.in/uploads/cms_pages_files/style-guide-05efcbe982e4f93-91972874.pdf" target="_blank" class="dropdown-item 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class="leftperBack"> <a href="/">Back Report</a> </div> <div class="rightper"> <span>Financial</span> </div> </div> <div class="reportIcon"> <img src="https://saiindia.gov.in//uploads/states/gujarat.png" alt="" title="Gujarat"> <h5> Gujarat </h5> </div> <div class="auditRightLableRight"> <div class="auditRightLable"> <h3 class="singTitle">Report No.1 of 2022-State Finances, Government of Gujarat</h3> <div class="labelTitleBold"> Date on which Report Tabled: </div> <div class="labelItemBold"> Thu 31 Mar, 2022 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold"> Date of sending the report to Government: </div> <div class="labelItemBold"> Fri 25 Mar, 2022 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold">Government Type:</div> <div class="labelItemBold"> State </div> </div> <!--START::Download report button--> <div class="resport-button"> <a href="/ag2/gujarat/en/audit-report/download/115960" title="Download Main Report">Download Report</a> </div> <!--END::Download report button--> </div> <div class="sectorSingleAudit"> <span><b>Sector</b></span> <span> Finance </span> </div> <h4>Overview</h4> <p><p><strong>Overview</strong></p> <p>This Report provides an analytical review of the finances of the State Government based on the Annual Accounts for the year 2020-21. The Report is structured in our Chapters.</p> <p><strong>Contents:</strong></p> <p>Chapter 1 describes the basis and approach to the Report and the underlying data provides an overview of structure of Government Accounts, budgetary processes, macro-fiscal analysis of key indices and State’s fiscal position including the deficits/surplus.</p> <p>Chapter 2 provides a broad perspective of the finances of the State, analyses the critical changes in major fiscal aggregates relative to the previous year, overall trends during the last five years, debt profile of the State and key Public Account transactions, based mainly on the Finance Accounts of the State.</p> <p>Chapter 3 is based on the Appropriation Accounts and gives a Grant-wise description of Appropriations and the manner in which the allocated resources were managed by the service delivery Departments. Observations on the audit of administrative department/ controlling officers relating to Grant No 09 (Education) and Grant No. 86 (Roads and Buildings) are included.</p> <p>Chapter 4 is an inventory of the Government’s compliance with various reporting requirements and financial rules along with additional data collated from several other sources in support of the findings.</p> <p><strong>Important Observations:</strong></p> <p>The State achieved the target of elimination of revenue deficit from 2011-12 onwards. However, it turned revenue deficit at ₹ 22,548 crore in 2020-21 against the projections of revenue surplus of ₹ 789 crore made in the Medium-Term Fiscal Policy Statement (MTFPS) target for 2020-21.</p> <p>At the end of 2020-21, fiscal deficit as percentage to GSDP stood at 2.44 per cent, which was within the limit of three per cent target set in Gujarat Fiscal Responsibility Act by State Government.</p> <p>In the fiscal consolidation roadmap, the State Government could maintain the percentage of public debt to GSDP at 18.01 <em>per cent </em>during 2020-21 against the target of 15.72 <em>per cent</em> set out in MTFPS.</p> <p>During 2020-21, 63 <em>per cent</em> of revenue receipts came from State’s own resources. The State’s own tax revenue decreased by ₹ 8,741 crore (11.06 <em>per cent</em>) in 2020-21 over the previous year, while non-tax revenue decreased by ₹ 7,611 crore (42.04 per cent) over the previous year</p> <p>Against total budgetary provision of ₹ 2,28,776 crore during 2020-21, an expenditure of ₹ 2,00,216 crore was incurred. This resulted in net savings of ₹ 28,561 crore (savings of ₹ 30,280 crore offset by an excess of ₹ 1,719 crore).</p> <p> </p> </p> <h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4> <ul class="guidelinesList"> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" target="__blank">Report No.1 of 2022-State Finances, Government of Gujarat</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (4.22 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> </ul> <ul class="guidelinesList"> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" target="__blank">Table of Contents</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.20 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" target="__blank">Preface</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.14 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" 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class="leftperBack"> <a href="/">Back Report</a> </div> <div class="rightper"> <span>Financial</span> </div> </div> <div class="reportIcon"> <img src="https://saiindia.gov.in//uploads/states/gujarat.png" alt="" title="Gujarat"> <h5> Gujarat </h5> </div> <div class="auditRightLableRight"> <div class="auditRightLable"> <h3 class="singTitle">Report No.1 of 2022-State Finances, Government of Gujarat</h3> <div class="labelTitleBold"> Date on which Report Tabled: </div> <div class="labelItemBold"> Thu 31 Mar, 2022 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold"> Date of sending the report to Government: </div> <div class="labelItemBold"> Fri 25 Mar, 2022 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold">Government Type:</div> <div class="labelItemBold"> State </div> </div> <!--START::Download report button--> <div class="resport-button"> <a href="/ag2/gujarat/en/audit-report/download/115960" title="Download Main Report">Download Report</a> </div> <!--END::Download report button--> </div> <div class="sectorSingleAudit"> <span><b>Sector</b></span> <span> Finance </span> </div> <h4>Overview</h4> <p><p><strong>Overview</strong></p> <p>This Report provides an analytical review of the finances of the State Government based on the Annual Accounts for the year 2020-21. The Report is structured in our Chapters.</p> <p><strong>Contents:</strong></p> <p>Chapter 1 describes the basis and approach to the Report and the underlying data provides an overview of structure of Government Accounts, budgetary processes, macro-fiscal analysis of key indices and State’s fiscal position including the deficits/surplus.</p> <p>Chapter 2 provides a broad perspective of the finances of the State, analyses the critical changes in major fiscal aggregates relative to the previous year, overall trends during the last five years, debt profile of the State and key Public Account transactions, based mainly on the Finance Accounts of the State.</p> <p>Chapter 3 is based on the Appropriation Accounts and gives a Grant-wise description of Appropriations and the manner in which the allocated resources were managed by the service delivery Departments. Observations on the audit of administrative department/ controlling officers relating to Grant No 09 (Education) and Grant No. 86 (Roads and Buildings) are included.</p> <p>Chapter 4 is an inventory of the Government’s compliance with various reporting requirements and financial rules along with additional data collated from several other sources in support of the findings.</p> <p><strong>Important Observations:</strong></p> <p>The State achieved the target of elimination of revenue deficit from 2011-12 onwards. However, it turned revenue deficit at ₹ 22,548 crore in 2020-21 against the projections of revenue surplus of ₹ 789 crore made in the Medium-Term Fiscal Policy Statement (MTFPS) target for 2020-21.</p> <p>At the end of 2020-21, fiscal deficit as percentage to GSDP stood at 2.44 per cent, which was within the limit of three per cent target set in Gujarat Fiscal Responsibility Act by State Government.</p> <p>In the fiscal consolidation roadmap, the State Government could maintain the percentage of public debt to GSDP at 18.01 <em>per cent </em>during 2020-21 against the target of 15.72 <em>per cent</em> set out in MTFPS.</p> <p>During 2020-21, 63 <em>per cent</em> of revenue receipts came from State’s own resources. The State’s own tax revenue decreased by ₹ 8,741 crore (11.06 <em>per cent</em>) in 2020-21 over the previous year, while non-tax revenue decreased by ₹ 7,611 crore (42.04 per cent) over the previous year</p> <p>Against total budgetary provision of ₹ 2,28,776 crore during 2020-21, an expenditure of ₹ 2,00,216 crore was incurred. This resulted in net savings of ₹ 28,561 crore (savings of ₹ 30,280 crore offset by an excess of ₹ 1,719 crore).</p> <p> </p> </p> <h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4> <ul class="guidelinesList"> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" target="__blank">Report No.1 of 2022-State Finances, Government of Gujarat</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (4.22 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> </ul> <ul class="guidelinesList"> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" target="__blank">Table of Contents</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.20 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" target="__blank">Preface</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.14 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/03 Executive Summary-0624856c5754522.40300979.pdf" target="__blank">Executive Summary</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/03 Executive Summary-0624856c5754522.40300979.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.46 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/03 Executive Summary-0624856c5754522.40300979.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/04 Chapter 1-0624856c57b34f2.47450267.pdf" target="__blank">Chapter 1: Overview </a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/04 Chapter 1-0624856c57b34f2.47450267.pdf" title="PDF" target="_blank"> <b> PDF 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href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-amg1-introduction" class="dropdown-item ">Introduction</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-amg-i-function-and-auditee-units" class="dropdown-item ">Sections, Functions and Auditee Units</a></li></ul></li><li class="dropdown-item active dropdown-submenu "><a href="#" class="dropdown-toggle " id="navbar-dropdown-menu-17660" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false">Audit Management Group-II</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-17660"><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-amg2-introduction" class="dropdown-item ">Introduction</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-amg-ii-section-function-and-auditee-units" 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under PAG</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-17677"><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-secretariat" class="dropdown-item ">PAG's Secretariat</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-qa" class="dropdown-item ">Quality Assurance Branch</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-car-branch" class="dropdown-item ">Central Audit Report Branch</a></li></ul></li><li class="dropdown-item active dropdown-submenu "><a href="#" class="dropdown-toggle " id="navbar-dropdown-menu-17715" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false">Welfare</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-17715"><li class="dropdown-item active "><a 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class="dropdown-item ">Audit Management Group - II Local Audit Manuals</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-audit-management-group-iii-local-audit-manuals" class="dropdown-item ">Audit Management Group - III Local Audit Manuals</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/office-mannual" class="dropdown-item ">Office Manuals</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/act-and-mannual" class="dropdown-item ">Other Manual & Guidelines</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-manual-of-standing-orders" class="dropdown-item ">Manual of Standing Orders</a></li></ul></li><li class="dropdown-item active "><a href="https://cag.gov.in/uploads/cms_pages_files/style-guide-05efcbe982e4f93-91972874.pdf" target="_blank" class="dropdown-item 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class="leftperBack"> <a href="/">Back Report</a> </div> <div class="rightper"> <span>Financial</span> </div> </div> <div class="reportIcon"> <img src="https://saiindia.gov.in//uploads/states/gujarat.png" alt="" title="Gujarat"> <h5> Gujarat </h5> </div> <div class="auditRightLableRight"> <div class="auditRightLable"> <h3 class="singTitle">Report No.1 of 2022-State Finances, Government of Gujarat</h3> <div class="labelTitleBold"> Date on which Report Tabled: </div> <div class="labelItemBold"> Thu 31 Mar, 2022 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold"> Date of sending the report to Government: </div> <div class="labelItemBold"> Fri 25 Mar, 2022 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold">Government Type:</div> <div class="labelItemBold"> State </div> </div> <!--START::Download report button--> <div class="resport-button"> <a href="/ag2/gujarat/en/audit-report/download/115960" title="Download Main Report">Download Report</a> </div> <!--END::Download report button--> </div> <div class="sectorSingleAudit"> <span><b>Sector</b></span> <span> Finance </span> </div> <h4>Overview</h4> <p><p><strong>Overview</strong></p> <p>This Report provides an analytical review of the finances of the State Government based on the Annual Accounts for the year 2020-21. The Report is structured in our Chapters.</p> <p><strong>Contents:</strong></p> <p>Chapter 1 describes the basis and approach to the Report and the underlying data provides an overview of structure of Government Accounts, budgetary processes, macro-fiscal analysis of key indices and State’s fiscal position including the deficits/surplus.</p> <p>Chapter 2 provides a broad perspective of the finances of the State, analyses the critical changes in major fiscal aggregates relative to the previous year, overall trends during the last five years, debt profile of the State and key Public Account transactions, based mainly on the Finance Accounts of the State.</p> <p>Chapter 3 is based on the Appropriation Accounts and gives a Grant-wise description of Appropriations and the manner in which the allocated resources were managed by the service delivery Departments. Observations on the audit of administrative department/ controlling officers relating to Grant No 09 (Education) and Grant No. 86 (Roads and Buildings) are included.</p> <p>Chapter 4 is an inventory of the Government’s compliance with various reporting requirements and financial rules along with additional data collated from several other sources in support of the findings.</p> <p><strong>Important Observations:</strong></p> <p>The State achieved the target of elimination of revenue deficit from 2011-12 onwards. However, it turned revenue deficit at ₹ 22,548 crore in 2020-21 against the projections of revenue surplus of ₹ 789 crore made in the Medium-Term Fiscal Policy Statement (MTFPS) target for 2020-21.</p> <p>At the end of 2020-21, fiscal deficit as percentage to GSDP stood at 2.44 per cent, which was within the limit of three per cent target set in Gujarat Fiscal Responsibility Act by State Government.</p> <p>In the fiscal consolidation roadmap, the State Government could maintain the percentage of public debt to GSDP at 18.01 <em>per cent </em>during 2020-21 against the target of 15.72 <em>per cent</em> set out in MTFPS.</p> <p>During 2020-21, 63 <em>per cent</em> of revenue receipts came from State’s own resources. The State’s own tax revenue decreased by ₹ 8,741 crore (11.06 <em>per cent</em>) in 2020-21 over the previous year, while non-tax revenue decreased by ₹ 7,611 crore (42.04 per cent) over the previous year</p> <p>Against total budgetary provision of ₹ 2,28,776 crore during 2020-21, an expenditure of ₹ 2,00,216 crore was incurred. This resulted in net savings of ₹ 28,561 crore (savings of ₹ 30,280 crore offset by an excess of ₹ 1,719 crore).</p> <p> </p> </p> <h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4> <ul class="guidelinesList"> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" target="__blank">Report No.1 of 2022-State Finances, Government of Gujarat</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (4.22 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> </ul> <ul class="guidelinesList"> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" target="__blank">Table of Contents</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.20 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" target="__blank">Preface</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.14 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" 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class="leftperBack"> <a href="/">Back Report</a> </div> <div class="rightper"> <span>Financial</span> </div> </div> <div class="reportIcon"> <img src="https://saiindia.gov.in//uploads/states/gujarat.png" alt="" title="Gujarat"> <h5> Gujarat </h5> </div> <div class="auditRightLableRight"> <div class="auditRightLable"> <h3 class="singTitle">Report No.1 of 2022-State Finances, Government of Gujarat</h3> <div class="labelTitleBold"> Date on which Report Tabled: </div> <div class="labelItemBold"> Thu 31 Mar, 2022 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold"> Date of sending the report to Government: </div> <div class="labelItemBold"> Fri 25 Mar, 2022 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold">Government Type:</div> <div class="labelItemBold"> State </div> </div> <!--START::Download report button--> <div class="resport-button"> <a href="/ag2/gujarat/en/audit-report/download/115960" title="Download Main Report">Download Report</a> </div> <!--END::Download report button--> </div> <div class="sectorSingleAudit"> <span><b>Sector</b></span> <span> Finance </span> </div> <h4>Overview</h4> <p><p><strong>Overview</strong></p> <p>This Report provides an analytical review of the finances of the State Government based on the Annual Accounts for the year 2020-21. The Report is structured in our Chapters.</p> <p><strong>Contents:</strong></p> <p>Chapter 1 describes the basis and approach to the Report and the underlying data provides an overview of structure of Government Accounts, budgetary processes, macro-fiscal analysis of key indices and State’s fiscal position including the deficits/surplus.</p> <p>Chapter 2 provides a broad perspective of the finances of the State, analyses the critical changes in major fiscal aggregates relative to the previous year, overall trends during the last five years, debt profile of the State and key Public Account transactions, based mainly on the Finance Accounts of the State.</p> <p>Chapter 3 is based on the Appropriation Accounts and gives a Grant-wise description of Appropriations and the manner in which the allocated resources were managed by the service delivery Departments. Observations on the audit of administrative department/ controlling officers relating to Grant No 09 (Education) and Grant No. 86 (Roads and Buildings) are included.</p> <p>Chapter 4 is an inventory of the Government’s compliance with various reporting requirements and financial rules along with additional data collated from several other sources in support of the findings.</p> <p><strong>Important Observations:</strong></p> <p>The State achieved the target of elimination of revenue deficit from 2011-12 onwards. However, it turned revenue deficit at ₹ 22,548 crore in 2020-21 against the projections of revenue surplus of ₹ 789 crore made in the Medium-Term Fiscal Policy Statement (MTFPS) target for 2020-21.</p> <p>At the end of 2020-21, fiscal deficit as percentage to GSDP stood at 2.44 per cent, which was within the limit of three per cent target set in Gujarat Fiscal Responsibility Act by State Government.</p> <p>In the fiscal consolidation roadmap, the State Government could maintain the percentage of public debt to GSDP at 18.01 <em>per cent </em>during 2020-21 against the target of 15.72 <em>per cent</em> set out in MTFPS.</p> <p>During 2020-21, 63 <em>per cent</em> of revenue receipts came from State’s own resources. The State’s own tax revenue decreased by ₹ 8,741 crore (11.06 <em>per cent</em>) in 2020-21 over the previous year, while non-tax revenue decreased by ₹ 7,611 crore (42.04 per cent) over the previous year</p> <p>Against total budgetary provision of ₹ 2,28,776 crore during 2020-21, an expenditure of ₹ 2,00,216 crore was incurred. This resulted in net savings of ₹ 28,561 crore (savings of ₹ 30,280 crore offset by an excess of ₹ 1,719 crore).</p> <p> </p> </p> <h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4> <ul class="guidelinesList"> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" target="__blank">Report No.1 of 2022-State Finances, Government of Gujarat</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (4.22 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> </ul> <ul class="guidelinesList"> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" target="__blank">Table of Contents</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.20 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" target="__blank">Preface</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.14 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/03 Executive Summary-0624856c5754522.40300979.pdf" target="__blank">Executive Summary</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/03 Executive Summary-0624856c5754522.40300979.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.46 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/03 Executive Summary-0624856c5754522.40300979.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/04 Chapter 1-0624856c57b34f2.47450267.pdf" target="__blank">Chapter 1: Overview </a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/04 Chapter 1-0624856c57b34f2.47450267.pdf" title="PDF" target="_blank"> <b> PDF 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href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-amg1-introduction" class="dropdown-item ">Introduction</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-amg-i-function-and-auditee-units" class="dropdown-item ">Sections, Functions and Auditee Units</a></li></ul></li><li class="dropdown-item active dropdown-submenu "><a href="#" class="dropdown-toggle " id="navbar-dropdown-menu-17660" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false">Audit Management Group-II</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-17660"><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-amg2-introduction" class="dropdown-item ">Introduction</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-amg-ii-section-function-and-auditee-units" 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under PAG</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-17677"><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-secretariat" class="dropdown-item ">PAG's Secretariat</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-qa" class="dropdown-item ">Quality Assurance Branch</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-car-branch" class="dropdown-item ">Central Audit Report Branch</a></li></ul></li><li class="dropdown-item active dropdown-submenu "><a href="#" class="dropdown-toggle " id="navbar-dropdown-menu-17715" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false">Welfare</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-17715"><li class="dropdown-item active "><a 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class="dropdown-item ">Audit Management Group - II Local Audit Manuals</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-audit-management-group-iii-local-audit-manuals" class="dropdown-item ">Audit Management Group - III Local Audit Manuals</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/office-mannual" class="dropdown-item ">Office Manuals</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/act-and-mannual" class="dropdown-item ">Other Manual & Guidelines</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-manual-of-standing-orders" class="dropdown-item ">Manual of Standing Orders</a></li></ul></li><li class="dropdown-item active "><a href="https://cag.gov.in/uploads/cms_pages_files/style-guide-05efcbe982e4f93-91972874.pdf" target="_blank" class="dropdown-item 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class="leftperBack"> <a href="/">Back Report</a> </div> <div class="rightper"> <span>Financial</span> </div> </div> <div class="reportIcon"> <img src="https://saiindia.gov.in//uploads/states/gujarat.png" alt="" title="Gujarat"> <h5> Gujarat </h5> </div> <div class="auditRightLableRight"> <div class="auditRightLable"> <h3 class="singTitle">Report No.1 of 2022-State Finances, Government of Gujarat</h3> <div class="labelTitleBold"> Date on which Report Tabled: </div> <div class="labelItemBold"> Thu 31 Mar, 2022 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold"> Date of sending the report to Government: </div> <div class="labelItemBold"> Fri 25 Mar, 2022 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold">Government Type:</div> <div class="labelItemBold"> State </div> </div> <!--START::Download report button--> <div class="resport-button"> <a href="/ag2/gujarat/en/audit-report/download/115960" title="Download Main Report">Download Report</a> </div> <!--END::Download report button--> </div> <div class="sectorSingleAudit"> <span><b>Sector</b></span> <span> Finance </span> </div> <h4>Overview</h4> <p><p><strong>Overview</strong></p> <p>This Report provides an analytical review of the finances of the State Government based on the Annual Accounts for the year 2020-21. The Report is structured in our Chapters.</p> <p><strong>Contents:</strong></p> <p>Chapter 1 describes the basis and approach to the Report and the underlying data provides an overview of structure of Government Accounts, budgetary processes, macro-fiscal analysis of key indices and State’s fiscal position including the deficits/surplus.</p> <p>Chapter 2 provides a broad perspective of the finances of the State, analyses the critical changes in major fiscal aggregates relative to the previous year, overall trends during the last five years, debt profile of the State and key Public Account transactions, based mainly on the Finance Accounts of the State.</p> <p>Chapter 3 is based on the Appropriation Accounts and gives a Grant-wise description of Appropriations and the manner in which the allocated resources were managed by the service delivery Departments. Observations on the audit of administrative department/ controlling officers relating to Grant No 09 (Education) and Grant No. 86 (Roads and Buildings) are included.</p> <p>Chapter 4 is an inventory of the Government’s compliance with various reporting requirements and financial rules along with additional data collated from several other sources in support of the findings.</p> <p><strong>Important Observations:</strong></p> <p>The State achieved the target of elimination of revenue deficit from 2011-12 onwards. However, it turned revenue deficit at ₹ 22,548 crore in 2020-21 against the projections of revenue surplus of ₹ 789 crore made in the Medium-Term Fiscal Policy Statement (MTFPS) target for 2020-21.</p> <p>At the end of 2020-21, fiscal deficit as percentage to GSDP stood at 2.44 per cent, which was within the limit of three per cent target set in Gujarat Fiscal Responsibility Act by State Government.</p> <p>In the fiscal consolidation roadmap, the State Government could maintain the percentage of public debt to GSDP at 18.01 <em>per cent </em>during 2020-21 against the target of 15.72 <em>per cent</em> set out in MTFPS.</p> <p>During 2020-21, 63 <em>per cent</em> of revenue receipts came from State’s own resources. The State’s own tax revenue decreased by ₹ 8,741 crore (11.06 <em>per cent</em>) in 2020-21 over the previous year, while non-tax revenue decreased by ₹ 7,611 crore (42.04 per cent) over the previous year</p> <p>Against total budgetary provision of ₹ 2,28,776 crore during 2020-21, an expenditure of ₹ 2,00,216 crore was incurred. This resulted in net savings of ₹ 28,561 crore (savings of ₹ 30,280 crore offset by an excess of ₹ 1,719 crore).</p> <p> </p> </p> <h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4> <ul class="guidelinesList"> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" target="__blank">Report No.1 of 2022-State Finances, Government of Gujarat</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (4.22 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> </ul> <ul class="guidelinesList"> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" target="__blank">Table of Contents</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.20 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" target="__blank">Preface</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.14 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" 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class="leftperBack"> <a href="/">Back Report</a> </div> <div class="rightper"> <span>Financial</span> </div> </div> <div class="reportIcon"> <img src="https://saiindia.gov.in//uploads/states/gujarat.png" alt="" title="Gujarat"> <h5> Gujarat </h5> </div> <div class="auditRightLableRight"> <div class="auditRightLable"> <h3 class="singTitle">Report No.1 of 2022-State Finances, Government of Gujarat</h3> <div class="labelTitleBold"> Date on which Report Tabled: </div> <div class="labelItemBold"> Thu 31 Mar, 2022 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold"> Date of sending the report to Government: </div> <div class="labelItemBold"> Fri 25 Mar, 2022 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold">Government Type:</div> <div class="labelItemBold"> State </div> </div> <!--START::Download report button--> <div class="resport-button"> <a href="/ag2/gujarat/en/audit-report/download/115960" title="Download Main Report">Download Report</a> </div> <!--END::Download report button--> </div> <div class="sectorSingleAudit"> <span><b>Sector</b></span> <span> Finance </span> </div> <h4>Overview</h4> <p><p><strong>Overview</strong></p> <p>This Report provides an analytical review of the finances of the State Government based on the Annual Accounts for the year 2020-21. The Report is structured in our Chapters.</p> <p><strong>Contents:</strong></p> <p>Chapter 1 describes the basis and approach to the Report and the underlying data provides an overview of structure of Government Accounts, budgetary processes, macro-fiscal analysis of key indices and State’s fiscal position including the deficits/surplus.</p> <p>Chapter 2 provides a broad perspective of the finances of the State, analyses the critical changes in major fiscal aggregates relative to the previous year, overall trends during the last five years, debt profile of the State and key Public Account transactions, based mainly on the Finance Accounts of the State.</p> <p>Chapter 3 is based on the Appropriation Accounts and gives a Grant-wise description of Appropriations and the manner in which the allocated resources were managed by the service delivery Departments. Observations on the audit of administrative department/ controlling officers relating to Grant No 09 (Education) and Grant No. 86 (Roads and Buildings) are included.</p> <p>Chapter 4 is an inventory of the Government’s compliance with various reporting requirements and financial rules along with additional data collated from several other sources in support of the findings.</p> <p><strong>Important Observations:</strong></p> <p>The State achieved the target of elimination of revenue deficit from 2011-12 onwards. However, it turned revenue deficit at ₹ 22,548 crore in 2020-21 against the projections of revenue surplus of ₹ 789 crore made in the Medium-Term Fiscal Policy Statement (MTFPS) target for 2020-21.</p> <p>At the end of 2020-21, fiscal deficit as percentage to GSDP stood at 2.44 per cent, which was within the limit of three per cent target set in Gujarat Fiscal Responsibility Act by State Government.</p> <p>In the fiscal consolidation roadmap, the State Government could maintain the percentage of public debt to GSDP at 18.01 <em>per cent </em>during 2020-21 against the target of 15.72 <em>per cent</em> set out in MTFPS.</p> <p>During 2020-21, 63 <em>per cent</em> of revenue receipts came from State’s own resources. The State’s own tax revenue decreased by ₹ 8,741 crore (11.06 <em>per cent</em>) in 2020-21 over the previous year, while non-tax revenue decreased by ₹ 7,611 crore (42.04 per cent) over the previous year</p> <p>Against total budgetary provision of ₹ 2,28,776 crore during 2020-21, an expenditure of ₹ 2,00,216 crore was incurred. This resulted in net savings of ₹ 28,561 crore (savings of ₹ 30,280 crore offset by an excess of ₹ 1,719 crore).</p> <p> </p> </p> <h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4> <ul class="guidelinesList"> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" target="__blank">Report No.1 of 2022-State Finances, Government of Gujarat</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (4.22 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> </ul> <ul class="guidelinesList"> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" target="__blank">Table of Contents</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.20 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" target="__blank">Preface</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.14 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/03 Executive Summary-0624856c5754522.40300979.pdf" target="__blank">Executive Summary</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/03 Executive Summary-0624856c5754522.40300979.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.46 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/03 Executive Summary-0624856c5754522.40300979.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/04 Chapter 1-0624856c57b34f2.47450267.pdf" target="__blank">Chapter 1: Overview </a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/04 Chapter 1-0624856c57b34f2.47450267.pdf" title="PDF" target="_blank"> <b> PDF 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href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-amg1-introduction" class="dropdown-item ">Introduction</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-amg-i-function-and-auditee-units" class="dropdown-item ">Sections, Functions and Auditee Units</a></li></ul></li><li class="dropdown-item active dropdown-submenu "><a href="#" class="dropdown-toggle " id="navbar-dropdown-menu-17660" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false">Audit Management Group-II</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-17660"><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-amg2-introduction" class="dropdown-item ">Introduction</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-amg-ii-section-function-and-auditee-units" 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under PAG</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-17677"><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-secretariat" class="dropdown-item ">PAG's Secretariat</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-qa" class="dropdown-item ">Quality Assurance Branch</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-car-branch" class="dropdown-item ">Central Audit Report Branch</a></li></ul></li><li class="dropdown-item active dropdown-submenu "><a href="#" class="dropdown-toggle " id="navbar-dropdown-menu-17715" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false">Welfare</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-17715"><li class="dropdown-item active "><a 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class="dropdown-item ">Audit Management Group - II Local Audit Manuals</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-audit-management-group-iii-local-audit-manuals" class="dropdown-item ">Audit Management Group - III Local Audit Manuals</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/office-mannual" class="dropdown-item ">Office Manuals</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/act-and-mannual" class="dropdown-item ">Other Manual & Guidelines</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-manual-of-standing-orders" class="dropdown-item ">Manual of Standing Orders</a></li></ul></li><li class="dropdown-item active "><a href="https://cag.gov.in/uploads/cms_pages_files/style-guide-05efcbe982e4f93-91972874.pdf" target="_blank" class="dropdown-item 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class="leftperBack"> <a href="/">Back Report</a> </div> <div class="rightper"> <span>Financial</span> </div> </div> <div class="reportIcon"> <img src="https://saiindia.gov.in//uploads/states/gujarat.png" alt="" title="Gujarat"> <h5> Gujarat </h5> </div> <div class="auditRightLableRight"> <div class="auditRightLable"> <h3 class="singTitle">Report No.1 of 2022-State Finances, Government of Gujarat</h3> <div class="labelTitleBold"> Date on which Report Tabled: </div> <div class="labelItemBold"> Thu 31 Mar, 2022 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold"> Date of sending the report to Government: </div> <div class="labelItemBold"> Fri 25 Mar, 2022 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold">Government Type:</div> <div class="labelItemBold"> State </div> </div> <!--START::Download report button--> <div class="resport-button"> <a href="/ag2/gujarat/en/audit-report/download/115960" title="Download Main Report">Download Report</a> </div> <!--END::Download report button--> </div> <div class="sectorSingleAudit"> <span><b>Sector</b></span> <span> Finance </span> </div> <h4>Overview</h4> <p><p><strong>Overview</strong></p> <p>This Report provides an analytical review of the finances of the State Government based on the Annual Accounts for the year 2020-21. The Report is structured in our Chapters.</p> <p><strong>Contents:</strong></p> <p>Chapter 1 describes the basis and approach to the Report and the underlying data provides an overview of structure of Government Accounts, budgetary processes, macro-fiscal analysis of key indices and State’s fiscal position including the deficits/surplus.</p> <p>Chapter 2 provides a broad perspective of the finances of the State, analyses the critical changes in major fiscal aggregates relative to the previous year, overall trends during the last five years, debt profile of the State and key Public Account transactions, based mainly on the Finance Accounts of the State.</p> <p>Chapter 3 is based on the Appropriation Accounts and gives a Grant-wise description of Appropriations and the manner in which the allocated resources were managed by the service delivery Departments. Observations on the audit of administrative department/ controlling officers relating to Grant No 09 (Education) and Grant No. 86 (Roads and Buildings) are included.</p> <p>Chapter 4 is an inventory of the Government’s compliance with various reporting requirements and financial rules along with additional data collated from several other sources in support of the findings.</p> <p><strong>Important Observations:</strong></p> <p>The State achieved the target of elimination of revenue deficit from 2011-12 onwards. However, it turned revenue deficit at ₹ 22,548 crore in 2020-21 against the projections of revenue surplus of ₹ 789 crore made in the Medium-Term Fiscal Policy Statement (MTFPS) target for 2020-21.</p> <p>At the end of 2020-21, fiscal deficit as percentage to GSDP stood at 2.44 per cent, which was within the limit of three per cent target set in Gujarat Fiscal Responsibility Act by State Government.</p> <p>In the fiscal consolidation roadmap, the State Government could maintain the percentage of public debt to GSDP at 18.01 <em>per cent </em>during 2020-21 against the target of 15.72 <em>per cent</em> set out in MTFPS.</p> <p>During 2020-21, 63 <em>per cent</em> of revenue receipts came from State’s own resources. The State’s own tax revenue decreased by ₹ 8,741 crore (11.06 <em>per cent</em>) in 2020-21 over the previous year, while non-tax revenue decreased by ₹ 7,611 crore (42.04 per cent) over the previous year</p> <p>Against total budgetary provision of ₹ 2,28,776 crore during 2020-21, an expenditure of ₹ 2,00,216 crore was incurred. This resulted in net savings of ₹ 28,561 crore (savings of ₹ 30,280 crore offset by an excess of ₹ 1,719 crore).</p> <p> </p> </p> <h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4> <ul class="guidelinesList"> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" target="__blank">Report No.1 of 2022-State Finances, Government of Gujarat</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (4.22 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> </ul> <ul class="guidelinesList"> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" target="__blank">Table of Contents</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.20 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" target="__blank">Preface</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.14 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" 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class="leftperBack"> <a href="/">Back Report</a> </div> <div class="rightper"> <span>Financial</span> </div> </div> <div class="reportIcon"> <img src="https://saiindia.gov.in//uploads/states/gujarat.png" alt="" title="Gujarat"> <h5> Gujarat </h5> </div> <div class="auditRightLableRight"> <div class="auditRightLable"> <h3 class="singTitle">Report No.1 of 2022-State Finances, Government of Gujarat</h3> <div class="labelTitleBold"> Date on which Report Tabled: </div> <div class="labelItemBold"> Thu 31 Mar, 2022 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold"> Date of sending the report to Government: </div> <div class="labelItemBold"> Fri 25 Mar, 2022 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold">Government Type:</div> <div class="labelItemBold"> State </div> </div> <!--START::Download report button--> <div class="resport-button"> <a href="/ag2/gujarat/en/audit-report/download/115960" title="Download Main Report">Download Report</a> </div> <!--END::Download report button--> </div> <div class="sectorSingleAudit"> <span><b>Sector</b></span> <span> Finance </span> </div> <h4>Overview</h4> <p><p><strong>Overview</strong></p> <p>This Report provides an analytical review of the finances of the State Government based on the Annual Accounts for the year 2020-21. The Report is structured in our Chapters.</p> <p><strong>Contents:</strong></p> <p>Chapter 1 describes the basis and approach to the Report and the underlying data provides an overview of structure of Government Accounts, budgetary processes, macro-fiscal analysis of key indices and State’s fiscal position including the deficits/surplus.</p> <p>Chapter 2 provides a broad perspective of the finances of the State, analyses the critical changes in major fiscal aggregates relative to the previous year, overall trends during the last five years, debt profile of the State and key Public Account transactions, based mainly on the Finance Accounts of the State.</p> <p>Chapter 3 is based on the Appropriation Accounts and gives a Grant-wise description of Appropriations and the manner in which the allocated resources were managed by the service delivery Departments. Observations on the audit of administrative department/ controlling officers relating to Grant No 09 (Education) and Grant No. 86 (Roads and Buildings) are included.</p> <p>Chapter 4 is an inventory of the Government’s compliance with various reporting requirements and financial rules along with additional data collated from several other sources in support of the findings.</p> <p><strong>Important Observations:</strong></p> <p>The State achieved the target of elimination of revenue deficit from 2011-12 onwards. However, it turned revenue deficit at ₹ 22,548 crore in 2020-21 against the projections of revenue surplus of ₹ 789 crore made in the Medium-Term Fiscal Policy Statement (MTFPS) target for 2020-21.</p> <p>At the end of 2020-21, fiscal deficit as percentage to GSDP stood at 2.44 per cent, which was within the limit of three per cent target set in Gujarat Fiscal Responsibility Act by State Government.</p> <p>In the fiscal consolidation roadmap, the State Government could maintain the percentage of public debt to GSDP at 18.01 <em>per cent </em>during 2020-21 against the target of 15.72 <em>per cent</em> set out in MTFPS.</p> <p>During 2020-21, 63 <em>per cent</em> of revenue receipts came from State’s own resources. The State’s own tax revenue decreased by ₹ 8,741 crore (11.06 <em>per cent</em>) in 2020-21 over the previous year, while non-tax revenue decreased by ₹ 7,611 crore (42.04 per cent) over the previous year</p> <p>Against total budgetary provision of ₹ 2,28,776 crore during 2020-21, an expenditure of ₹ 2,00,216 crore was incurred. This resulted in net savings of ₹ 28,561 crore (savings of ₹ 30,280 crore offset by an excess of ₹ 1,719 crore).</p> <p> </p> </p> <h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4> <ul class="guidelinesList"> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" target="__blank">Report No.1 of 2022-State Finances, Government of Gujarat</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (4.22 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> </ul> <ul class="guidelinesList"> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" target="__blank">Table of Contents</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.20 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" target="__blank">Preface</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.14 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/03 Executive Summary-0624856c5754522.40300979.pdf" target="__blank">Executive Summary</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/03 Executive Summary-0624856c5754522.40300979.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.46 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/03 Executive Summary-0624856c5754522.40300979.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/04 Chapter 1-0624856c57b34f2.47450267.pdf" target="__blank">Chapter 1: Overview </a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/04 Chapter 1-0624856c57b34f2.47450267.pdf" title="PDF" target="_blank"> <b> PDF 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href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-amg1-introduction" class="dropdown-item ">Introduction</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-amg-i-function-and-auditee-units" class="dropdown-item ">Sections, Functions and Auditee Units</a></li></ul></li><li class="dropdown-item active dropdown-submenu "><a href="#" class="dropdown-toggle " id="navbar-dropdown-menu-17660" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false">Audit Management Group-II</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-17660"><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-amg2-introduction" class="dropdown-item ">Introduction</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-amg-ii-section-function-and-auditee-units" 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under PAG</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-17677"><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-secretariat" class="dropdown-item ">PAG's Secretariat</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-qa" class="dropdown-item ">Quality Assurance Branch</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-car-branch" class="dropdown-item ">Central Audit Report Branch</a></li></ul></li><li class="dropdown-item active dropdown-submenu "><a href="#" class="dropdown-toggle " id="navbar-dropdown-menu-17715" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false">Welfare</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-17715"><li class="dropdown-item active "><a 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class="dropdown-item ">Audit Management Group - II Local Audit Manuals</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-audit-management-group-iii-local-audit-manuals" class="dropdown-item ">Audit Management Group - III Local Audit Manuals</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/office-mannual" class="dropdown-item ">Office Manuals</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/act-and-mannual" class="dropdown-item ">Other Manual & Guidelines</a></li><li class="dropdown-item active "><a href="https://saiindia.gov.in/ag2/gujarat/en/page-ag2-gujarat-page-ersa-gujarat-manual-of-standing-orders" class="dropdown-item ">Manual of Standing Orders</a></li></ul></li><li class="dropdown-item active "><a href="https://cag.gov.in/uploads/cms_pages_files/style-guide-05efcbe982e4f93-91972874.pdf" target="_blank" class="dropdown-item 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class="leftperBack"> <a href="/">Back Report</a> </div> <div class="rightper"> <span>Financial</span> </div> </div> <div class="reportIcon"> <img src="https://saiindia.gov.in//uploads/states/gujarat.png" alt="" title="Gujarat"> <h5> Gujarat </h5> </div> <div class="auditRightLableRight"> <div class="auditRightLable"> <h3 class="singTitle">Report No.1 of 2022-State Finances, Government of Gujarat</h3> <div class="labelTitleBold"> Date on which Report Tabled: </div> <div class="labelItemBold"> Thu 31 Mar, 2022 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold"> Date of sending the report to Government: </div> <div class="labelItemBold"> Fri 25 Mar, 2022 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold">Government Type:</div> <div class="labelItemBold"> State </div> </div> <!--START::Download report button--> <div class="resport-button"> <a href="/ag2/gujarat/en/audit-report/download/115960" title="Download Main Report">Download Report</a> </div> <!--END::Download report button--> </div> <div class="sectorSingleAudit"> <span><b>Sector</b></span> <span> Finance </span> </div> <h4>Overview</h4> <p><p><strong>Overview</strong></p> <p>This Report provides an analytical review of the finances of the State Government based on the Annual Accounts for the year 2020-21. The Report is structured in our Chapters.</p> <p><strong>Contents:</strong></p> <p>Chapter 1 describes the basis and approach to the Report and the underlying data provides an overview of structure of Government Accounts, budgetary processes, macro-fiscal analysis of key indices and State’s fiscal position including the deficits/surplus.</p> <p>Chapter 2 provides a broad perspective of the finances of the State, analyses the critical changes in major fiscal aggregates relative to the previous year, overall trends during the last five years, debt profile of the State and key Public Account transactions, based mainly on the Finance Accounts of the State.</p> <p>Chapter 3 is based on the Appropriation Accounts and gives a Grant-wise description of Appropriations and the manner in which the allocated resources were managed by the service delivery Departments. Observations on the audit of administrative department/ controlling officers relating to Grant No 09 (Education) and Grant No. 86 (Roads and Buildings) are included.</p> <p>Chapter 4 is an inventory of the Government’s compliance with various reporting requirements and financial rules along with additional data collated from several other sources in support of the findings.</p> <p><strong>Important Observations:</strong></p> <p>The State achieved the target of elimination of revenue deficit from 2011-12 onwards. However, it turned revenue deficit at ₹ 22,548 crore in 2020-21 against the projections of revenue surplus of ₹ 789 crore made in the Medium-Term Fiscal Policy Statement (MTFPS) target for 2020-21.</p> <p>At the end of 2020-21, fiscal deficit as percentage to GSDP stood at 2.44 per cent, which was within the limit of three per cent target set in Gujarat Fiscal Responsibility Act by State Government.</p> <p>In the fiscal consolidation roadmap, the State Government could maintain the percentage of public debt to GSDP at 18.01 <em>per cent </em>during 2020-21 against the target of 15.72 <em>per cent</em> set out in MTFPS.</p> <p>During 2020-21, 63 <em>per cent</em> of revenue receipts came from State’s own resources. The State’s own tax revenue decreased by ₹ 8,741 crore (11.06 <em>per cent</em>) in 2020-21 over the previous year, while non-tax revenue decreased by ₹ 7,611 crore (42.04 per cent) over the previous year</p> <p>Against total budgetary provision of ₹ 2,28,776 crore during 2020-21, an expenditure of ₹ 2,00,216 crore was incurred. This resulted in net savings of ₹ 28,561 crore (savings of ₹ 30,280 crore offset by an excess of ₹ 1,719 crore).</p> <p> </p> </p> <h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4> <ul class="guidelinesList"> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" target="__blank">Report No.1 of 2022-State Finances, Government of Gujarat</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (4.22 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> </ul> <ul class="guidelinesList"> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" target="__blank">Table of Contents</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.20 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" target="__blank">Preface</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.14 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" 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class="leftperBack"> <a href="/">Back Report</a> </div> <div class="rightper"> <span>Financial</span> </div> </div> <div class="reportIcon"> <img src="https://saiindia.gov.in//uploads/states/gujarat.png" alt="" title="Gujarat"> <h5> Gujarat </h5> </div> <div class="auditRightLableRight"> <div class="auditRightLable"> <h3 class="singTitle">Report No.1 of 2022-State Finances, Government of Gujarat</h3> <div class="labelTitleBold"> Date on which Report Tabled: </div> <div class="labelItemBold"> Thu 31 Mar, 2022 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold"> Date of sending the report to Government: </div> <div class="labelItemBold"> Fri 25 Mar, 2022 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold">Government Type:</div> <div class="labelItemBold"> State </div> </div> <!--START::Download report button--> <div class="resport-button"> <a href="/ag2/gujarat/en/audit-report/download/115960" title="Download Main Report">Download Report</a> </div> <!--END::Download report button--> </div> <div class="sectorSingleAudit"> <span><b>Sector</b></span> <span> Finance </span> </div> <h4>Overview</h4> <p><p><strong>Overview</strong></p> <p>This Report provides an analytical review of the finances of the State Government based on the Annual Accounts for the year 2020-21. The Report is structured in our Chapters.</p> <p><strong>Contents:</strong></p> <p>Chapter 1 describes the basis and approach to the Report and the underlying data provides an overview of structure of Government Accounts, budgetary processes, macro-fiscal analysis of key indices and State’s fiscal position including the deficits/surplus.</p> <p>Chapter 2 provides a broad perspective of the finances of the State, analyses the critical changes in major fiscal aggregates relative to the previous year, overall trends during the last five years, debt profile of the State and key Public Account transactions, based mainly on the Finance Accounts of the State.</p> <p>Chapter 3 is based on the Appropriation Accounts and gives a Grant-wise description of Appropriations and the manner in which the allocated resources were managed by the service delivery Departments. Observations on the audit of administrative department/ controlling officers relating to Grant No 09 (Education) and Grant No. 86 (Roads and Buildings) are included.</p> <p>Chapter 4 is an inventory of the Government’s compliance with various reporting requirements and financial rules along with additional data collated from several other sources in support of the findings.</p> <p><strong>Important Observations:</strong></p> <p>The State achieved the target of elimination of revenue deficit from 2011-12 onwards. However, it turned revenue deficit at ₹ 22,548 crore in 2020-21 against the projections of revenue surplus of ₹ 789 crore made in the Medium-Term Fiscal Policy Statement (MTFPS) target for 2020-21.</p> <p>At the end of 2020-21, fiscal deficit as percentage to GSDP stood at 2.44 per cent, which was within the limit of three per cent target set in Gujarat Fiscal Responsibility Act by State Government.</p> <p>In the fiscal consolidation roadmap, the State Government could maintain the percentage of public debt to GSDP at 18.01 <em>per cent </em>during 2020-21 against the target of 15.72 <em>per cent</em> set out in MTFPS.</p> <p>During 2020-21, 63 <em>per cent</em> of revenue receipts came from State’s own resources. The State’s own tax revenue decreased by ₹ 8,741 crore (11.06 <em>per cent</em>) in 2020-21 over the previous year, while non-tax revenue decreased by ₹ 7,611 crore (42.04 per cent) over the previous year</p> <p>Against total budgetary provision of ₹ 2,28,776 crore during 2020-21, an expenditure of ₹ 2,00,216 crore was incurred. This resulted in net savings of ₹ 28,561 crore (savings of ₹ 30,280 crore offset by an excess of ₹ 1,719 crore).</p> <p> </p> </p> <h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4> <ul class="guidelinesList"> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" target="__blank">Report No.1 of 2022-State Finances, Government of Gujarat</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (4.22 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/State Finances Audit Report 31 March 2021-0624856c5470463.99903126.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> </ul> <ul class="guidelinesList"> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" target="__blank">Table of Contents</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.20 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/01 TOC-0624856c56c6693.20607500.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" target="__blank">Preface</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.14 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/02 Preface-0624856c5735596.68388128.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/03 Executive Summary-0624856c5754522.40300979.pdf" target="__blank">Executive Summary</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/03 Executive Summary-0624856c5754522.40300979.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.46 MB) <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/03 Executive Summary-0624856c5754522.40300979.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/04 Chapter 1-0624856c57b34f2.47450267.pdf" target="__blank">Chapter 1: Overview </a> <div class="guidelinesPdfIcons"> <sub> <a href="https://saiindia.gov.in/uploads/download_audit_report/2021/04 Chapter 1-0624856c57b34f2.47450267.pdf" title="PDF" target="_blank"> <b> PDF 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Overview
This Report provides an analytical review of the finances of the State Government based on the Annual Accounts for the year 2020-21. The Report is structured in our Chapters.
Contents:
Chapter 1 describes the basis and approach to the Report and the underlying data provides an overview of structure of Government Accounts, budgetary processes, macro-fiscal analysis of key indices and State’s fiscal position including the deficits/surplus.
Chapter 2 provides a broad perspective of the finances of the State, analyses the critical changes in major fiscal aggregates relative to the previous year, overall trends during the last five years, debt profile of the State and key Public Account transactions, based mainly on the Finance Accounts of the State.
Chapter 3 is based on the Appropriation Accounts and gives a Grant-wise description of Appropriations and the manner in which the allocated resources were managed by the service delivery Departments. Observations on the audit of administrative department/ controlling officers relating to Grant No 09 (Education) and Grant No. 86 (Roads and Buildings) are included.
Chapter 4 is an inventory of the Government’s compliance with various reporting requirements and financial rules along with additional data collated from several other sources in support of the findings.
Important Observations:
The State achieved the target of elimination of revenue deficit from 2011-12 onwards. However, it turned revenue deficit at ₹ 22,548 crore in 2020-21 against the projections of revenue surplus of ₹ 789 crore made in the Medium-Term Fiscal Policy Statement (MTFPS) target for 2020-21.
At the end of 2020-21, fiscal deficit as percentage to GSDP stood at 2.44 per cent, which was within the limit of three per cent target set in Gujarat Fiscal Responsibility Act by State Government.
In the fiscal consolidation roadmap, the State Government could maintain the percentage of public debt to GSDP at 18.01 per cent during 2020-21 against the target of 15.72 per cent set out in MTFPS.
During 2020-21, 63 per cent of revenue receipts came from State’s own resources. The State’s own tax revenue decreased by ₹ 8,741 crore (11.06 per cent) in 2020-21 over the previous year, while non-tax revenue decreased by ₹ 7,611 crore (42.04 per cent) over the previous year
Against total budgetary provision of ₹ 2,28,776 crore during 2020-21, an expenditure of ₹ 2,00,216 crore was incurred. This resulted in net savings of ₹ 28,561 crore (savings of ₹ 30,280 crore offset by an excess of ₹ 1,719 crore).
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