Audit Reports

Pondicherry

Overview

Based on the audited accounts of the Government of Union Territory of Puducherry for the year ending March 2012, this Report provides an analytical review of the Annual Accounts of the Union Territory Government. The Report is structured in three chapters. Chapter I is based on the audit of Finance Accounts and makes an assessment of the Government's fiscal position as on 31 March 2012. It provides an insight into trends in receipts and expenditure, committed expenditure, borrowing pattern and fiscal status of the Government, besides giving a brief account of Central funds transferred directly to the State implementing agencies through the off-budget route. Chapter II is based on the audit of Appropriation Accounts and gives grant-wise description of appropriations and the manner in which the allocated resources were managed by the service delivery departments. Chapter III is an inventory of the Government's compliance with various reporting requirements and financial rules. The Report also has additional data collated from several sources in support of the findings.

Inadequate mobilization of revenue receipts: As against the revenue receipts of RS 2,771 crore, the revenue expenditure incurred during the year 2011-12 was RS 3,222 crore, which indicates that the revenue receipts were not enough to meet the revenue expenditure. The Revenue receipts, as a percentage of GSDP, hovering around 23 per cent during 2007-11 decreased to 19.68 per cent in 2011-12 due to decrease in non-tax revenue. The UT Government continue to depend heavily on Government of India, as the latter contributed to 46.52 per cent of the total revenue receipts of UT.

Funds transferred directly to implementing agencies: During 2011-12, GOI directly transferred RS 46.71 crore to the Union Territory implementing agencies for implementation of various schemes/programmes. As these funds were not routed through the UT budget, the Annual Finance Accounts had not captured the flow of these funds and to that extent, the receipts and expenditure of the UT as well as other fiscal variables/parameters derived from them were underestimated. High share of revenue expenditure in total expenditure: The revenue expenditure of RS 3222 crore during 2011-12 constituted 89.52 per cent of total expenditure. The committed expenditure such as salaries, pension and interest payments constituted 53.69 per cent of revenue expenditure and 62.43 per cent of the revenue receipts.

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• Report of 2012 - Full Report
  _{(25.86 MB) Download}

• Index
  _{(0.54 MB) Download}
• Preface
  _{(0.13 MB) Download}
• Executive Summary
  _{(1.64 MB) Download}
• Chapter 1 - Finances of the State Government
  _{(9.47 MB) Download}
• Chapter 2 - Financial Management and Budgetary Control
  _{(3.58 MB) Download}
• Chapter 3 - Financial Reporting
  _{(2.00 MB) Download}
• Appendices
  _{(9.71 MB) Download}