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Rajasthan

Report No. 1 of 2012 - Financial Audit on State Finances of Government of Rajasthan

Date on which Report Tabled:
Mon 18 Mar, 2013
Date of sending the report to Government:
Government Type:
State
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Sector Finance

Overview

Based on the audited accounts of the Govemment of Rajasthan (GoR) for the year ending March 2012, this reports provides an analytical review of the Annual Accounts of the State Government. The financial performance of the State has been assessed based on the Fiscal Responsibility and Budgetary Management (FRBM) Act, Budget Documents, Economic Review 2011-12, Thirteenth Finance Commission (XIII-FC) report and other financial data obtained from various Government department and organisation. The report is structured in three chapters.

Chapter I, Finances of the State Government,Introduction, Summary of Current year's Fiscal Transactions, Budget estimates and actuals, Resources of the State, Revenue Receipts, Application of Resources, Quality of expenditure, Analysis of Government Expenditure and Investments, Assets and Liabilities, Debt Sustainability, Fiscal Imbalances, Resource availability of the State under Public Private Partnerships, Conclusion and Recommendations Chapter II, Financial Management and Budgetary Control, Introduction, Summary of Appropriation Accounts, Financial accountability and Budget management, Transfer of funds to avoid lapse of Budget, Outcome of review of selected grants, Outcome of Inspection of Treasuries, Expenditure on New Services without approval of the Legislature, Conclusion and Recommendations Chapter III, Financial Reporting, Delay in furnishing Utilisation Certificates, Non-submission/delay in submission of accounts, Delay in submission of accounts/Audit Reports of Autonomous Bodies, Departmentally managed commercial undertakings, Misappropriations, losses, defalcations etc.

Excess over provision of previous years requiring regularisation, Cases where supplementary provision (` one crore or more in each case) proved unnecessary, Excess/Unnecessary/Insufficient re-appropriation of funds (where re-appropriation and final excess/saving were more than ` one crore), Details of saving of ` one crore and above not surrendered, Cases of surrender of funds in excess of ` 20 crore on 31 March 2012, Lump-sum provision , Details of surrender (` one crore and above) in excess of actual savings, Rush of expenditure, Cases of New Services, Utilisation Certificates outstanding as on 30 June 2012, Statement showing names of bodies and authorities, the accounts of which had not been received, Statement showing performance of the autonomous bodies, Statement of finalisation of accounts and the Government investment in departmentally managed commercial and quasi-commercial undertakings, Department/age-wise break-up of the pending cases of misappropriation, theft/losses, etc. (cases where final action was pending at the end of June 2012), Department/category-wise details in respect of loss to Government due to theft, misappropriation/loss of Government material Pending, Detailed Contingent Bills for the years upto 2011-12, Statement showing the details of non-operation of PD Accounts during 2007-12, Statement showing the details of minus balances of PD Account, Outstanding Balances under Major head 8658-Suspense Accounts, Glossary of terms, Acronyms and Abbreviations.

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Last updated: 23 Nov 2024
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