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Audit Reports

Compliance Financial Performance
Kerala

Report of 2013 - Compliance, Financial and Performance Audit on State Finances of Government of Kerala

Date on which Report Tabled:
Thu 06 Feb, 2014
Date of sending the report to Government
Government Type
State
Sector -

Overview

 The State is located at the southern end of the country, sharing borders with Tamil Nadu and Karnataka. In terms of geographical area, Kerala is ranked 21st in the  country with an area of 38,863 sq.km. While the State is having a population of  3.34 crore (12th in the country), it remains the third most densely populated State with a density of 859 persons per sq.km. The State's population increased from 3.18 crore  in 2001 to 3.34 crore in 2011 recording a decadal growth of five per cent. The State's       
 percentage of population below the poverty line is less than the all-India average. The  State's Gross State Domestic Product (GSDP) in 2012-13 at current prices was  Rs. 3,63,305 crore. The State's literacy rate increased from 90.92per cent (as per 2001  census) to 93.91 per cent (as per 2011 census). The per capita income of the State at  current prices (Economic Review 2012) stands at Rs. 90,816 against the country average  of  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 2012-13 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 2012-13.                  
 
 Based on the audited accounts of the Government of Kerala for the year ended March  2013, 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 2013. 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 description 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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