Audit Reports


Compliance Audit Report on Government of Uttarakhand for the year ended 31 March 2019

Date on which Report Tabled:
Sat 06 Mar, 2021
Date of sending the report to Government
Thu 11 Feb, 2021
Government Type
Sector Environment and Sustainable Development,Finance,Science and Technology,Industry and Commerce,Agriculture and Rural Development,Art, Culture and Sports,Social Welfare,Social Infrastructure,Education, Health & Family Welfare,General Sector Ministries and Constitutional Bodies,Information and Communication,Power & Energy,Transport & Infrastructure,Taxes and Duties



This Report contains 18 compliance audit paragraphs with financial implications of
` 305.75 crore.

The total expenditure of the State increased from ` 26,254 crore to ` 38,564 crore during 2014-15 to 2018-19. The revenue expenditure of the State Government increased by
52 per cent from ` 21,164 crore in 2014-15 to ` 32,196 crore in 2018-19. The revenue expenditure constituted 81 to 84 per cent of the total expenditure during the year 2014-15 to 2018-19 whereas the capital expenditure in the same period was 15 to 19 per cent. During this period, revenue expenditure increased at an annual average rate of
15 per cent whereas revenue receipts grew at an annual average rate of 13 per cent. The total revenue receipts of the State Government for the year 2018-19 were
` 31,216 crore as compared to ` 27,105 crore during the year 2017-18. Out of this,
50 per cent was raised through tax revenue (` 12,188.09 crore) and non-tax revenue
(` 3,309.88 crore). The balance 50 per cent was received from the Government of India as State’s share of divisible Union taxes (` 8,011.59 crore) and Grants-in-aid
(` 7,706.88 crore).

As on 31 March 2019, there were 30 Public Sector Undertakings (three Statutory Corporations and 27 Government Companies including eight inactive government companies) in Uttarakhand. The working PSUs registered an annual turnover of
` 9,272.04 crore as per their latest finalised accounts as on 30 September 2019.

PSUs in Power Sector

As on 31 March 2019, the total investment (equity and long term loans) in four power sector undertakings was ` 6,049.04 crore. The investment consisted of 51.92 per cent towards equity and 48.08 per cent in long-term loans. The budgetary assistance received by these power sector PSUs ranged between ` 81.95 crore and ` 385.03 crore during the period 2014-15 to 2018-19. The budgetary assistance of ` 260.47 crore received during the year 2018-19 included `193.01 crore, ` 53.92 crore and ` 13.54 crore in the form of equity, loans and grants/subsidy respectively.  Out of four power sector undertakings, accounts for the year 2018-19 were submitted by three working power sector PSUs by
30 September 2019. According to financial statements for the year 2018-19 of these power sector PSUs, two PSUs earned profit of ` 88.70 crore and one PSU incurred loss of ` 553.23 crore.

PSUs-Other than Power Sector

As on 31 March 2019, the total investment (equity and long term loans) in 26 PSUs (other than power sector) was ` 1,007.04 crore (` 979.80 crore in working PSUs and ` 27.24 crore in non-working PSUs). Of this, Government of Uttarakhand had contributed ` 340.98 crore as equity capital and ` 318.38 crore as long term loans. The total investment in these PSUs consisted of 36.23 per cent towards equity (99.08 per cent in working PSUs and 0.92 per cent in non-working PSUs) and 63.77 per cent in long‑term loans (96.28 per cent in working PSUs and 3.72 per cent in non-working PSUs). The annual budgetary assistance to these PSUs ranged between ` 378.35 crore and ` 1,208.43 crore during the period 2014-15 to 2018-19. The budgetary assistance of ` 1,208.43 crore given during the year 2018-19 included ` 1.52 crore as equity, ` 1,203.90 crore as grants/subsidy and ` 3.01 crore as loan assistance provided by the State Government to these PSUs. Of the total 26 PSUs, no PSU except one submitted its accounts for the year 2018-19 on or before 30 September 2019 for audit by CAG.

This Report is organised into three chapters. Chapter-I deals with the Social, General and Economic Sectors (Non-Public Sector Undertakings); Chapter-II with the Revenue Sector; and Chapter-III deals with the Social and Economic Sectors (Public Sector Undertakings). Some of the major audit findings are summarised below.


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