Audit Reports

Uttar Pradesh

Overview

Based on the audited accounts of the Government of Uttar Pradesh for the year ending March 2013, this report provides an analytical review of the Annual Accounts of the State Government The financial performance of the State has been assessed which is based on the Fiscal Responsibility and Budget Management Act, 2004 and its Second Amendment Act, 2011, Budget Documents, the Thirteenth Finance Commission Report and other financial data obtained from various Government Departments and Organisations. The report is structured in three Chapters.

Chapter 1 is based on the audit of Finance Accounts and makes an assessment of Uttar Pradesh Government's fiscal position as on 31 March 2013. It provides an insight into trends in overall finances of the State, Actual Expenditure vis-a-vis Budget Estimates, Committed Expenditure, Borrowing Pattern, besides a brief account of Central Funds transferred directly to the State Implementing Agencies through off-budget route. During 2012-13, a review on Market Borrowings was carried out and the audit findings have also been included in Chapter I. Chapter 2 is based on audit of Appropriation Accounts and it gives the grant-by-grant description of appropriations, preparation of Budget Estimates and the manner in which the allocated resources were managed by the service delivery Departments. Chapter 3 discusses Uttar Pradesh Government's compliance with various reporting requirements and financial rules.

The State Government maintained Revenue Surplus of RS 5,180 crore during 2012-13 and kept Fiscal Deficit below three per cent of GSDP. The Total Liability remained below 45.1 per cent of GSDP at the close of 2012-13 as envisaged in FRBM Act, 2004 and Second Amendment Act, 2011. The Revenue Surplus was mainly on account of increase in revenue receipts. The fiscal deficit increased from RS 15,433 crore in 2011-12 to RS 19,238 crore in 2012-13. This was due to decline in revenue surplus and net loans and advances coupled with net capital expenditure. At the end of 2012-13, there was primary deficit of RS 2,317 crore due to increase in fiscal deficit during 2012-13 by RS 3,805 crore coupled with increase in interest payments by RS 1,440 crore during the same period.

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• Report of 2014 - Full Report
  _{(43.42 MB) Download}

• Index
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• Preface
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• Executive Summary
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• Chapter 1 – Finances of the Government
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• Chapter 2 – Financial Management and Budgetary Control
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• Chapter 3 – Financial Reporting
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• Appendices
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• Glossary(Additional Data)
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