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Compliance Financial
Kerala

Report of 2011 - Compliance and Financial Audit on State Finance of Government of Kerala

Date on which Report Tabled:
Date of sending the report to Government
Government Type
State
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Overview

The State of Kerala, located at the southern end of the country, accounts for one per cent of the total area of the country and about three per cent of the population. The State ranks high in the human development index with a literacy rate of 93.91 per cent and life expectancy at birth of 74 years when compared to the General Category States average. The infant mortality rate (12 per thousand) of the State is very low compared to the All India' average. The State has also less population below poverty line as compared to General Category States. The State has shown marginally lower economic growth in the past decade as the compound annual growth rate of its Gross State Domestic Product (GSDP) for the period 2001-02 to 2010-11 has been 14.57 per cent as compared to 14.68 per cent in General Category States (GCS).
             
During this period, its population also grew by 4.86 per cent only (lowest among General Category States) against 17.56 per cent in General Category States. The per capita income compound annual growth rate in Kerala (12.50 per cent) has been higher than that of the GCS (11.32 per cent) in the current decade. However, the State has slightly higher urban and rural inequality            
compared to the all India average.

This Report of the Finances of the Government of Kerala is being brought out with a view to assess objectively, the financial performance of the State during  2010-11 and to provide the State Government and the State Legislature with timely inputs based on audit analysis of financial data. In order to give a perspective to the analysis, an effort has been made to compare the achievements with the targets envisaged by the State Government in the  budget estimates of 2010-11.

Based on the audited accounts of the Government of Kerala for the year ended  March 2011, this Report provides an analytical review of the Annual Accounts  of the State Government. This Report is structured in three Chapters.                
Chapter 1 is based on the audit of Finance Accounts and makes an  assessment of the Kerala Government's fiscal position as on 31 March 2011. It provides an insight into trends in committed expenditure and borrowing  pattern, besides giving a brief account of Central funds transferred directly to  the State implementing agencies through the off-budget route.                        
Chapter 2 is based on the audit of Appropriation Accounts and gives a grant- by-grant descnption of appropriations and the manner in which the allocated  resources were managed by the service delivery departments.                          
Chapter 3 is an inventory of the Kerala Government's compliance with various reporting requirements and financial rules. The report also compiles  the data collated from various Government departments/organizations in support of the findings.
                                                                                   

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