Accounts At A Glance

For the year 2013-14

Government of Uttar Pradesh

Accounts At A Glance

2013-14

Government of Uttar Pradesh

P REFACE

I am happy to present the sixteenth issue of our annual publication, the

'Accounts At A Glance' of the Government of Uttar Pradesh. The purpose of
this publication is to distil and make more accessible the voluminous
information that is available in the annual Finance and Appropriation Accounts
(total 1098 pages in this year) prepared by my office under the directions of the
Comptroller and Auditor General of India in accordance with the requirements
of the Comptroller and Auditor General's (Duties, Powers and Conditions of
Service) Act 1971 and is being placed before the Legislature in accordance
with Article 149 of the Constitution of India.
'Accounts At A Glance' provides a broad overview of Governmental
activities, as reflected in the Finance Accounts and the Appropriation
Accounts. The information is presented through brief explanations, statements
and graphs.
We look forward to comments and suggestions that would help us in
improving this publication.

(Neelesh Kumar Sah)

Accountant General (A&E)
Uttar Pradesh
Place: Allahabad
Date: 05 February 2015

Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh

 Our Vision, Mission and Core Values

The vision of the institution of the Comptroller and Auditor General of India
represents what we aspire to become

We strive to be a global leader and initiator of national and international best

practices in public sector auditing and accounting and recognized for
independent, credible, balanced and timely reporting on public finance and
governance.

Our mission enunciates our current role and describes what we are doing
today.

Mandated by the Constitution of India, we promote accountability,

transparency and good governance through high quality auditing and
accounting and provide independent assurance to our stakeholders- the
Legislature, the Executive and the Public-that public funds are being used
efficiently and for the intended purposes.

Our core values are the guiding beacons for all that we do and give us the
benchmarks for assessing our performance

* Independence * Professional Excellence

* Objectivity * Transparency
* Integrity * Positive Approach
* Reliability

Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh

T ABLE OF CONTENTS

Chapter 1 Overview Page

1.1 Introduction 5
1.2 Structure of Accounts 5
1.3 Finance Accounts and Appropriation Accounts 7
1.4 Sources and Application of Funds 8
1.5 Highlights of Accounts 11
1.6 What the Deficits and Surpluses indicate 12
__________________________________________________________________
Chapter 2 Receipts
2.1 Introduction 14
2.2 Revenue Receipts 14
2.3 Trend of Receipts 15
2.4 Performance of State's own Tax Revenue Collection 17
2.5 Efficiency of Tax Collection 17
2.6 Trend in State's share of Union Taxes 18
2.7 Grants-in-Aid 18
2.8 Public Debt 19
_________________________________________________________________
Chapter 3 Expenditure
3.1 Introduction 20
3.2 Revenue Expenditure 20
3.3 Capital Expenditure 21
_________________________________________________________________
Chapter 4 Plan & Non-Plan Expenditure
4.1 Distribution of Expenditure 23
4.2 Plan Expenditure 23
4.3 Non-Plan Expenditure 24
4.4 Committed Expenditure 24
_________________________________________________________________
Chapter 5 Appropriation Accounts
5.1 Summary of Appropriation Accounts 25
5.2 Trend of Savings/Excesses during the past 5 years 25
5.3 Significant Savings 26

Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh

Chapter 6 Assets and Liabilities
6.1 Assets 28
6.2 Debt and Liabilities 28
6.3 Guarantees 29
_________________________________________________________________
Chapter 7 Other items
7.1 Loans and Advances by the State Government 30
7.2 Financial Assistance to Local Bodies and Others 30
7.3 Cash Balance and Investment of Cash Balance 30
7.4 Reconciliation of Accounts 31
7.5 Submission of Accounts by Treasuries 31
7.6 Abstract Contingent Bills and Detailed Contingent Bills 31
7.7 Rush of Expenditure 32
7.8 Commitments on account of incomplete Capital Works 33

Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh

C HAPTER I
OVERVIEW

1.1 Introduction
The Accountant General (Accounts and Entitlements), Uttar Pradesh compiles the
accounts of receipts and expenditure of the Government of Uttar Pradesh (UP) (on
monthly basis known as Monthly Civil Accounts). This compilation is based on the
initial accounts rendered by the District Treasuries, Public Works and Forest Divisions,
advices of the Reserve Bank of India and information received from Government of
India and other State Governments on their financial transactions with the Government
of UP. Following such compilation, the Accountant General (A&E) prepares, annually,
the Finance Accounts and the Appropriation Accounts, which are placed before the State
Legislature after audit by the Principal Accountant General (General & Social Sector
Audit) Uttar Pradesh and certification by the Comptroller and Auditor General of India.

1.2 Structure of Accounts

1.2.1 Government Accounts are kept in three parts:

Part I Comprises all the Receipts and Expenditures on Revenue and

CONSOLIDATED FUND Capital Accounts, Public Debt and Loans and Advances.

Intended to meet unforeseen expenditure, pending

authorization by the Legislatures. Expenditure from this Fund
Part II
CONTINGENCY FUND is recouped subsequently from the Consolidated Fund.
The corpus of this fund for the Government of UP is
` 600 crore.
All public money received, other than those credited to
Consolidated Fund, are accounted for under the Public
Account. In respect of such receipts, Government acts as a
banker or trustee.
Comprises Small Savings and Provident Funds, Reserve
Part III Funds, Deposits and Advances, Suspense and Remittances
PUBLIC ACCOUNT transactions. Small Savings and Provident Funds, Reserve
Funds and Deposits represent repayable liabilities of the
Government. Advances are receivables of the Government.
Suspense and Remittance transactions are adjusting entries
that are to be cleared eventually by booking to the final heads
of account.

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Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
1.2.2 Compilation of Accounts

Flow Diagram for Account

Flow Diagram Compilation
for Account Compilation
Drawing and Disbursing A.G.Office
Officers Secondary Compilation
Drawingand
Prepare and submit
Disbursing
bills
Officers
to the Treasury
Prepare and submit bills to the
Treasury Detailed AG Office
Major Head
(Secondary Compilation)
Booking Booking
Treasury Passes the Bills Generation of B
(Generates Vouchers)
Treasury Passes the Bills Sub-Account and Voucher Level u
(Generates Vouchers and Main Account Computerisation d
prepare Primary Accounts and (Primary Compilation) (VLC) g
sends to AG office) e
t
Detailed Book & Monthly Civil Budget
Consolidated
Generation of Subsidiary Account Account Documents
and Main Account Abstract Voucher Level (Prepared by
Computerization the State
Reconciliation of Electronic
(VLC) Governmen t)
Treasury Data with VLC Data Annual Accounts

Detailed Book & Monthly Civil

Consolidated Account
Reconciliation of Abstract
VLC Data with
Departments

Annual Accounts
(Finance and Appropriation
Accounts)

6
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
1.3 Finance Accounts and Appropriation Accounts

1.3.1 Finance Accounts

The Finance Accounts depict the Receipts and Disbursements of the Government for the
year, together with the financial results disclosed by the Revenue and Capital accounts,
Public Debt and Public Account balances recorded in the accounts. The Finance Accounts
have been prepared in two volumes to make them more comprehensive and informative.
Volume I of the Finance Accounts contains the certificate of the Comptroller and Auditor
General of India, summarized statements of overall Receipts and Disbursements and 'Notes
to Accounts' containing summary of significant accounting policies, quality of accounts and
other items; Volume II contains other summarized statements (Part-I), detailed statements
(Part-II) and appendices (Part-III).

Receipts and Disbursements of the Government of Uttar Pradesh as depicted in the Finance
Accounts 2013-14 are given below:

(` in crore)

Revenue Tax Revenue 129,358.78

(Total: Non Tax Revenue 16,449.80
168,213.75) Grants-in-Aid 22,405.17
Receipts
(Total: 192,482.86) Recovery of Loans and
589.57
Capital Advances
(Total:24,269.11) Borrowings and other Liabilities
23,679.54
*
Revenue 158,146.87
Disbursements
Capital 32,862.65
(Total: 192,482.86)
Loans and Advances 1,473.34

* Borrowings and other Liabilities: Net (Receipts-Disbursements) of Public Debt + Net of Contingency
Fund + Net (Receipts-Disbursements) of Public Account + Net of Opening and Closing Cash Balance.

The Union Government transfers substantial funds directly to State Implementing

Agencies/NGOs for implementation of various schemes and programmes. This year, the
Government of India directly released ` 12,282.27 crore (` 9,631.63 crore last year). Since
these funds are not routed through the State Budget, they are not reflected in the accounts of
the State Government. These transfers are now exhibited in Appendix VII of Volume II of
the Finance Accounts.

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Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
1.3.2 Appropriation Accounts
The Appropriation Accounts supplement the Finance Accounts. They depict the expenditure
of the State Government against amounts 'Charged' on the Consolidated Fund or 'Voted' by
the State Legislature. There are 43 charged Appropriations and 91 voted Grants in the State.
The Appropriation Act, 2013-14, had provided for gross expenditure of ` 245,908.58 crore
and reduction of expenditure (recoveries) of ` 13,975.24 crore. Against this, the actual gross
expenditure was ` 210,701.63 crore and reduction of expenditure was ` 10,052.03 crore,
resulting in net savings of ` 35,206.95 crore (14 per cent) and an over-estimation of
` 3,923.21crore (28 per cent) on reduction of expenditure. Reduction of expenditure, under
revenue and capital was less than estimates. The gross expenditure during the year includes
` 38.56 crore drawn on Abstract Contingent (AC) Bills, out of which ` 32.81 crore is still
outstanding at the end of the year for want of supporting Detailed Contingent (DC) Bills.
Normally, unspent balances under PD Accounts are to be transferred back to the
Government Accounts at the end of the financial year. But the same has not been done in
respect of 54 PD Accounts (under 8443-106) amounting to ` 2.47 crore by the holders at the
end of year.
47 out of the 77 treasuries in the State informed that the 867 PD Accounts, maintained by
them, had been reconciled. The status of reconciliation of the remaining 30 treasuries
(maintaining 627 PD Accounts) has not been made available by respective treasuries.
1.4 Sources and Application of funds
1.4.1 Ways and Means Advances
The Reserve Bank of India (RBI) extends the facility of Ways and Means Advances (WMA)
to enable State Governments to maintain their liquidity. Overdraft (OD) facilities are also
provided when there is a shortfall in the agreed minimum Cash Balance (` 4.71 crore)
maintained with the RBI. During 2013-14, the Government of Uttar Pradesh did not resort
to OD facilities. This has to be viewed against the fact that there were savings of
` 38,715.63 crore in 91 grants, resulting in a shortfall of 16 per cent in expenditure against
estimates.
1.4.2 Fund flow statement
The State had a Revenue Surplus of `10,066.88 crore and a Fiscal Deficit of
` 23,679.54 crore representing 1per cent and 3 per cent of the Gross State Domestic
Product (GSDP) 1. The Fiscal Deficit constituted 12 per cent of total expenditure. This
deficit was met from Public Debt (` 6,733.72 crore), increase in Public Account
(`15,653.27 crore), un-recouped contribution from the Contingency Fund (` 175.76 crore),
and net of opening and closing cash balance (` -1,116.79 crore). Around 59 per cent of the
Revenue Receipts (` 168,213.75 crore) of the State Government was spent on committed
expenditure like salaries and wages ( ` 54,892.13 crore), interest payments (`17,412.44
crore ), pensions (` 19,521.21 crore) and subsidies (` 6,607.88 crore).

1
Except where indicated otherwise, GSDP figures used in this publication are adopted from Arthik Bodh Evam
Sankhya Nideshak, Government of Uttar Pradesh. Lucknow.

8
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
 Source and Application of Funds
(` in crore)

PARTICULARS AMOUNT

Opening Cash Balance as on 1.4.2013 (-) 39.52

Revenue Receipts 168,213.75
Recovery of Loans and Advances 589.57
Public Debt 14,900.45
Contingency Fund 262.32
SOURCES Small Savings, Provident Fund & Others 9,659.91
Reserves & Sinking Funds 12,975.36
Deposits Received 17,521.30
Civil Advances Repaid 256.03
Suspense Account 400,908.59
Remittances 23,520.11
Total 648,767.87

Revenue Expenditure 158,146.87

Capital Expenditure 32,862.65
Loans given 1,473.34
Repayment of Public Debt 8,166.74
Contingency Fund 86.55
Small Savings, Provident Funds and Others 7,297.12
APPLICATION Reserves & Sinking Funds 5,021.15
Deposits spent 12,483.80
Civil Advances given 256.50
Suspense Account 400,511.65
Remittances 23,617.81
Closing Cash Balance as on 31.3.2014 (-) 1,156.31
Total 648,767.87

9
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
1.4.3 Where the Rupee came from
Source of fund (overall receipts) of the State Government during 2013-14 were
` 648,807.39 crore. Ratio of receipts under various components is shown in the chart below:

Actual Receipts Tax Revenue

Non-Tax Revenue
72%
Grants-in-Aid

Recovery of Loans and

Advances
Public Debt
20%
Contingency Fund
0% 2% 0% 3% 3%
Public Account

Note: Zero depicts negligible amount

1.4.4 Where the Rupee went

Application of fund (overall expenditure) of the State during 2013-14 were ` 649,924.18
crore. Ratio of expenditure under various components is shown in the chart below:

Actual Expenditure

Interest Payments
84%
Pension Payments

Repayments of Debt

Payment of Salaries &

wages
Maintenance

Loans Given

Grants-in Aid to Local

1%
1%1% 0%1% Bodies
5% 1% 3% 3% Subsidies

Investment

Other Activities

Note: Zero depicts negligible amount

10
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
1.5 Highlights of Accounts
(` in crore)
Sl. Items B.E 2013-14 Actuals Percentage Percentage of
of actuals actuals to
No to B.E GSDP($)
1. Tax Revenue @ 140,651.00 129,358.78 91.97 14.53
2. Non-Tax Revenue 13,182.48 16,449.80 124.79 1.85
3. Grants-in-aid & Contributions 23,914.73 22,405.17 93.69 2.52
4. Revenue Receipts(1+2+3) 177,748.21 168,213.75 94.64 18.89
5. Recovery of Loans and Advances 951.83 589.57 61.94 0.07
6. Borrowings & other Liabilities (A) 23,913.29 23,679.54 99.02 2.66
7. Capital Receipts(5+6) 24,865.12 24,269.11 97.60 2.73
8. Total Receipts (4+7) 202,613.33 192,482.86 95.00 21.62
9. Non-Plan Expenditure (*) 135,596.80 129,394.62 95.43 14.53
10. NPE on Revenue Account 132,134.15 126,489.47 95.73 14.21
11. NPE on Interest Payments out of 10 17,054.54 17,412.44 102.10 1.96
above
12. NPE on Capital Account 3,462.65 2,905.15 83.90 0.33
13. Plan Expenditure (*) 67,016.53 63,088.24 94.14 7.09
14. PE on Revenue Account 35,758.05 31,657.40 88.53 3.56
15. PE on Capital Account 31,258.48 31,430.84 100.55 3.53
16. Total Expenditure(9+13) 202,613.33 192,482.86 95.00 21.62
17. Revenue Expenditure(10+14) 167,892.20 158,146.87 94.20 17.76
18. Capital Expenditure(12+15) (#) 34,721.13 34,335.99 98.89 3.86
19. Revenue Surplus(+)/Deficit(-)(4-17) (+)9,856.01 (+)10,066.88 102.13 1.13
20. Fiscal Surplus(+)/Deficit(-) (4+5-16) (-)23,913.29 (-)23,679.54 99.02 2.66

@ Includes State's Share of Union Taxes of ` 62,776.70 crore

($) GSDP figure of ` 890,265.14 crore (advance) received from Arthik Bodh Evam Sankhya Nideshak,
Uttar Pradesh, Lucknow.
(#) Expenditure on Capital Account includes Capital Expenditure (` 32,862.65 crore) and Loans and
Advances disbursed (` 1,473.34 crore).
(*) Expenditure includes ` 650.62 crore under Non-Plan and ` 822.72 crore under Plan which pertains
to Loans and Advances.
(A) Borrowings and other Liabilities: Net (Receipts-Disbursements) of Public Debt + Net of Contingency
Fund+ Net (Receipts- Disbursements) of Public Accounts + Net of Opening and Closing Cash
Balance.

11
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
1.6 What do the Deficits and Surpluses indicate?

Refers to the gap between Revenue and Expenditure. The kind of

Deficit deficit, how the deficit is financed, and application of funds are
important indicators of prudence in Financial Management.

Refers to the gap between Revenue Receipts and Revenue

Revenue Expenditure. Revenue Expenditure is required to maintain the
Deficit/Surplus existing establishment of Government and ideally, should be fully
met from Revenue Receipts.

Refers to the gap between total Receipts (excluding borrowings) and

total Expenditure. This gap, therefore, indicates the extent to which
Fiscal
expenditure is financed by borrowings. Ideally, the Borrowings
Deficit/Surplus
should be invested in Capital Projects.

1.6.1 Trend of Revenue Deficit/ Surplus

Against the norm fixed in F.R.B.M. Act, ie, “Revenue deficit to be maintained up to Zero”,
the State Government has maintained the Revenue Surplus during the last five years a
shown in the chart below:

Revenue Deficit(-)/Surplus(+)
12000

10066.88
9000
(` in Crore)

7047.34 6984.53
6000
5180.34

3000 3508.15

2009-10 2010-11 2011-12 2012-13 2013-14

Years

12
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
1.6.2 Trend of Fiscal Deficit
Similarly Fiscal Deficit has also been maintained up to not more than 3 per cent of G.S.D.P
as per norm fixed in F.R.B.M. Act during the last five years as shown in the chart below:

Fiscal Deficit
-40000

-30000
(` in Crore)

-23679.54
-18692.66 -19238.39 (3%)
-20000 -17247.70 -15431.83 (3%)
(4%)
(3%) (2%)
-10000

0
2009-2010 2010-2011 2011-2012 2012-2013 2013-2014
Figures in Parentheses are parcentages to GSDP

1.6.3 Proportion of borrowed funds spent on Capital expenditure.

The Capital Expenditure is usually met from borrowed funds. It is desirable to fully utilise
borrowed funds for the creation of capital assets, and to use Revenue Receipts for the
repayment of principal and interest. The State Government, however, spent 149 per cent of
the borrowings of the current year (` 22,088.21 crore) on Capital Expenditure (` 32,862.65
crore). A chart showing comparison of borrowed funds spent on Capital expenditure is as
under:

Borrowed funds spent on Capital Expenditure

35000
30000
25000 Capital
Expenditure
(` in Crore)

20000
15000
10000 Borrowed
Funds
5000
0
2009-2010 2010-2011 2011-2012 2012-2013 2013-2014

13
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
C HAPTER II
RECEIPTS
2.1 Introduction
Receipts of the Government are classified as Revenue Receipts and Capital Receipts. Total
Revenue receipts for 2013-14 were ` 168,213.75 crore.

2.2 Revenue Receipts

Comprises taxes collected and retained by the State and
Tax Revenue State’s share of Union taxes under Article 280(3) of the
Constitution.

Non-Tax Revenue Includes interest receipts, dividends, profits etc.

Essentially, a form of Central Assistance to the State

Government from the Union Government. Includes
‘External Grant Assistance’ and ‘Aid, Material &
Grants-in-Aid Equipment’ received from foreign Governments and
channelised through the Union Government. In turn, the
State Governments also give Grants-in-aid to institutions
like Panchayati Raj Institutions, Autonomous bodies etc.

Component wise position of total Revenue receipts of the State of ` 168,213.75 crore is
shown in the chart below:

Revenue Receipts
13%
A. Tax Revenue

10%
B. Non-Tax
Revenue

77% Grants-in-aid &

Contribution

14
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
 Revenue Receipt Components (2013-14)
(` in crore)
Components Actuals
A. Tax Revenue 129,358.78
Taxes on Income & Expenditure 35,054.15
Taxes on Property & Capital Transactions 10,350.88
Taxes on Commodities & Services 83,953.75
B. Non-Tax Revenue 16,449.80
Fiscal Services 0.03
Interest Receipts, Dividends and Profits 1,624.58
General Services 3,907.02
Social Services 7,158.58
Economic Services 3,759.59
C. Grants-in aid & Contributions 22,405.17
Total- Revenue Receipts 168,213.75

2.3 Trend of Receipts

(` in crore)
2009-10 2010-11 2011-12 2012-13 2013-14
65,674.27 84,573.90 102,964.38 115,596.21 129,358.78
Tax Revenues (12) (14) (15) (15) (15)
13,601.09 11,176.21 10,145.30 12,969.98 16,449.80
Non-Tax Revenues (3) (2) (1) (2) (2)
17,145.59 15,433.65 17,760.02 17,337.79 22,405.17
Grants-in-Aid (3) (3) (3) (2) (2)

Total Revenue 96,420.95 111,183.76 130,869.70 145,903.98 168,213.75

(18) (19) (19) (19) (19)
Receipts
GSDP(*) 523,394.18 600,285.72(a) 685,291.83(b) 782,285.34(c) 890,265.14(d)
Note: Figures in parentheses represent percentage to GSDP
(*) GSDP (Gross State Domestic Product) is the value of final goods and services produced during the year.
(a) Figure of GSDP for 2010-11 has been revised by the State Govt.
(b) Figure of GSDP for 2011-12 has been revised by the State Govt. and is provisional.
(c) Figure of GSDP for 2012-13 has been revised by the State Govt. and is quick.
(d) Figure of GSDP for 2013-14 is advance.

Though the GSDP increased by 14 per cent between 2012-13 and 2013-14, growth in
revenue collection was 15 per cent, tax revenues increased by 12 Percent, non-tax revenues
by 27 per cent, and ‘Grants-in-aid from Central Government’ by 29 per cent despite
significant decrease in ‘Miscellaneous General Services’ (`1,299.83crore) and ‘Other Rural
Development Programme’ (`115.94 crore).

15
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
 Components under Revenue Receipts as proportion to
GSDP
18
( In Percent to GSDP) 15

12

0
2009-2010 2010-2011 2011-2012 2012-2013 2013-2014

Tax Revenue Non Tax Revenue Grants in Aid

Sector-wise Tax Revenue

(` in crore)
2009-10 2010-11 2011-12 2012-13 2013-14
Taxes on Income and
20,395.89 25,845.27 29,916.21 33,053.72 35,054.15
Expenditure
Taxes on Property and
5,254.98 7,143.46 8,261.60 9,581.69 10,350.88
Capital Transactions
Taxes on
Commodities and 40,023.40 51,585.17 64,786.57 72,960.80 83,953.75
Services

Total Tax Revenues 65,674.27 84,573.90 102,964.38 115,596.21 129,358.78

Substantial increasing trend in collection of Taxes on Commodities and Services during the
last five years are mainly due to collections under Major Head 0040- Taxes on Sales, Trade
etc.

Trend of Major Taxes in proportion to GSDP

12
Taxes on Income and
10
(In Percent to GSDP)

Expenditure *
8
6 Taxes on property and
Capital Transactions
4
2 Taxes on Commodities
and Services
0
2009-2010 2010-2011 2011-2012 2012-2013 2013-2014

(*) Primarily net proceeds of central Share to the State

16
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
2.4 Performance of State’s own Tax Revenue collection
(` in crore)

State’s Own Tax Revenue

State share of
Year Tax Revenue Percentage to
Union Taxes Amount
GSDP
(1) (2) (3) (4) (5)
2009-10 65,674.27 31,796.67 33,877.60 6
2010-11 84,573.90 43,464.05 41,109.85 7
2011-12 102,964.38 50,350.95 52,613.43 8
2012-13 115,596.21 57,497.85 58,098.36 7
2013-14 129,358.78 62,776.70 66,582.08 7

The State Government has maintained increasing trend of collections of Own Tax Revenue
in accordance with its share of Union Taxes during the last five years.

2.5 Efficiency of Tax Collection

A. Taxes on Property and Capital Transactions
(` in crore)
2009-10 2010-11 2011-12 2012-13 2013-14
Revenue Collection 5,254.98 7,143.46 82,61.60 95,81.69 10,350.88

Expenditure on Collection 1,222.11 1,568.90 1,662.85 1,927.28 1,941.67

Efficiency of Tax
23 22 20 20 19
Collection (Percentage)

B. Taxes on Commodities and Services

(` in crore)

2009-10 2010-11 2011-12 2012-13 2013-14

Revenue Collection 40,023.40 51,585.17 64,786.57 72,960.80 83,953.75

Expenditure on Collection 1,155.49 1,440.15 1,135.07 1,349.75 665.16

Efficiency of Tax Collection
3 3 2 2 1
(Percentage)
Taxes on commodities and services form a major chunk of Tax Revenue. Collection
efficiency of Taxes on Commodities and Services was excellent during the last five years. .
However, the collection efficiency of taxes on property and capital transactions needs
improvement.

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Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
2.6 Trend in State’s Share of Union Taxes over the past five years
(` in crore)

Major Head description 2009-10 2010-11 2011-12 2012-13 2013-14

Corporation Tax 13,085.69 16,892.90 19,818.72 20,653.72 21,112.58
Taxes on Income other than
7,289.26 8,926.93 10,067.03 12,365.05 13,902.00
Corporation Tax
Other Taxes on Income and
0.00 0.00 0.00 0.00 0.00
Expenditure
Taxes on Wealth 29.61 34.64 76.51 34.87 57.96
Customs 4,450.18 7,557.41 8,730.00 9,554.78 10,242.68
Union Excise Duties 3,584.65 5,497.76 5,649.14 6,493.46 7,234.15
Service Tax 3,357.31 4,309.45 6,009.58 8,395.97 10,227.31
Other Taxes and Duties on
(-)0.03 244.96 (-)0.03 0.00 0.02
Commodities and Services
State Share of Union Taxes 31,796.67 43,464.05 50,350.95 57,497.85 62,776.70
Total Tax Revenue 65,674.27 84,573.90 102,964.38 115,596.21 129,358.78
Percentage of Union Taxes
48 51 49 50 49
to Total Tax Revenue

2.7 Grants-in-Aid
Grants-in-Aid represent assistance from the Government of India and External Grant
Assistance and comprise, Grants for State Plan Schemes, Central Plan Schemes,
Centrally Sponsored Schemes approved by the Planning Commission, State Non-plan
Grants recommended by the Finance Commission and Grants from External Agencies.
Total receipts during 2013-14 under Grants in Aid was ` 22,405.17 crore as shown
below:
(` in crore)
0.00
Grants-in-Aid Non-Plan Schemes

7650.26 7933.79 State Plan Schemes

Central Plan Schemes

Centrally Sponsored
Plan Schemes
225.9
External Grant
Assistance
6595.22

The share of non-plan grants in total Grants-in-aid was 35 per cent during 2013-14,
while, the share of grants for plan schemes was 65 per cent in 2013-14. As against a
budget estimate of ` 16,991.62 crore of Union Share in State Plan Schemes, Central
Plan Schemes and Centrally Sponsored Plan Schemes, the State Government has
actually received ` 14,471.38 crore of Grants-in-Aid (85 per cent of BE).

18
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
2.8 Public Debt

Trend of Public Debt over the past five years

(` in crore)
Description 2009-10 2010-11 2011-12 2012-13 2013-14

Internal Debt 15,737.68 14,948.00 12,363.65 8,010.12 7,809.13

Central Loans (-)917.20 (-)937.00 (-)998.96 (-)1,099.21 (-) 1,075.42

Total Public Debt 14,820.48 14,011.00 11,364.69 6,910.91 6,733.71

Note: Negative figures indicate that repayment is in excess of receipts.

In 2013-14, nine loans totaling ` 8,000.00 crore at interest rates varying from 7.60 per
cent to 9.67 percent and redeemable in the year 2024 were raised at par.
Against the total Internal Debt of ` 14,510.55 crore of the State Government in 2013-14
plus the Central Loan Component of ` 389.90 crore received during this period, Capital
Expenditure was ` 32,862.65 crore (226 per cent)

19
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
C HAPTER III
EXPENDITURE
3.1 Introduction

Expenditure is classified as Revenue Expenditure and Capital Expenditure. Revenue

Expenditure is used to meet the day-to day running of the organisation. Capital
Expenditure is used to create permanent assets, or to enhance the utility of such assets,
or to reduce permanent liabilities. Expenditure is further classified under Plan and Non-
Plan.

General Services Includes Law & Justice, Police, Jail, PWD, Pension etc.

Includes Education, Health & Family Welfare, Water Supply,

Social Services
Welfare of SC/ST etc.

Includes Agriculture, Rural Development, Irrigation,

Economic Services
Cooperation, Energy, Industries, Transport etc.

3.2 Revenue Expenditure

Revenue Expenditure of ` 158,146.87 crore for 2013-14 fell short of budget estimates
by ` 9,745.33 crore due to less disbursement of ` 4,100.65 crore under Plan Expenditure
and ` 5,644.68 crore under Non-plan Expenditure. This shortfall is to be viewed in the
light of the shortfall of ` 9,534.46 crore (5 per cent) in revenue receipts and the need of
the State to maintain a revenue surplus in terms of the Uttar Pradesh FRBM Act, 2004.

The shortfall of expenditure against budget estimates under Revenue Section during the
past five years is given below:
(` in crore)
2009-10 2010-11 2011-12 2012-13 2013-14
Budget Estimates 92,866.65 111,066.21 125,793.66 152,963.61 167,892.20
Actuals 89,373.61 107,675.61 123,885.17 140,723.64 158,146.87
Gap 3,493.04 3,390.60 1,908.49 12,239.97 9,745.33
Percentage of Gap over BE 4 3 2 8 6

Compounding the shortfall (by 6 Percent) of Revenue Receipts against budget estimates,
the State Government has faced with the problem of generating revenue surplus in terms
of the FRBM Act. Nearly 62 percent of total Revenue Expenditure was incurred on
committed Non-plan expenditure (salaries, pensions, interests etc.). Added to this was
the fact that the Government of India released only 85 per cent of the estimated
Grant-in-aid. The Plan expenditure has resultantly increased by 22 per cent, from
` 25,877.91 crore in 2012-13 to ` 31,657.40 crore in 2013-14.

20
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
3.2.1 Sectoral Distribution of Revenue Expenditure (2013-14)
(` in crore)
Components Amount Percentage

A. Fiscal Services 2,625.63 2

(i) Collection of Taxes on Property and Capital transactions 1,941.67 1
(ii) Collection of Taxes on Commodities and Services 665.16 1
(iii) Other Fiscal Services 18.80 0
B. Organs of State 1,619.26 1
C. Interest Payments and Servicing of debt 25,776.69 16
D. Administrative Services 12,409.41 8
E. Pensions and Miscellaneous General Services 19,552.51 13
F. Social Services 60,756.28 38
G. Economic Services 25,710.72 16
H. Grants-in-aid and contributions 9,696.37 6
Total Expenditure (Revenue Account) 158,146.87 100
Expenditure on Interest Payment and Servicing of Debt needs to be reduced so that the
expenditure under Economic Services may also be enhanced in accordance with
expenditure on Social Services.

3.2.2 Major Components of Revenue Expenditure (2009-2014)

(` in crore)

Trend of Major components of Revenue Expenditure

70000
60000 General Services *
50000
40000 Social Services
30000
20000 Economic
Services
10000
0
Debt Servicing
2009-2010 2010-2011 2011-2012 2012-2013 2013-2014

 General Services excludes MH 2048 (Appropriation for Reduction or Avoidance of Debts), MH 2049
(Interest Payments) and includes MH 3604 Compensation and Assignment to Local Bodies and
Panchayati Raj Institutions.

The expenditure on Economic Services (which includes important sectors like Rural
Development, Agriculture and Irrigation) has marginal growth, as against a steady
increase in General and Social services.

3.3 Capital Expenditure

Capital disbursements for 2013-14 at 4 per cent of GSDP were less than budget
estimates by ` 385.15 crore (less disbursement of ` 557.51 crore under Non-Plan
Expenditure and excess disbursement of ` 172.36 crore under Plan Expenditure).

21
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
3.3.1 Sectoral Distribution of Capital Expenditure
During 2013-14, the Government spent ` 2,537.30 crore on various Projects (` 1,770.46
crore on Major Irrigation, ` 243.14 crore on Medium Irrigation, and ` 523.70 crore on
Minor Irrigation). Apart from above, the Government spent ` 10,653.19 crore on
Construction of Buildings, Roads and Bridges and invested ` 6,628.63 crore in various
Corporations /Companies /Societies.
(` in crore)
Sl.No. Sector Amount Percentage
1. General Services-Police, Land Revenue etc. 3,463.35 10
Social Services- Education, Health & Family
2. 6,759.50 20
Welfare, Water Supply, Welfare of SC/ST etc.
Economic Services- Agriculture, Rural
3. Development, Irrigation, Cooperation, Energy, 22,639.80 66
Industries, Transport etc.,
4. Loans and Advances Disbursed 1,473.34 4
Total 34,335.99 100

3.3.2 Sectoral Distribution of Capital Expenditure over the past five years
(` in crore)
Sl.
Sector 2009-10 2010-11 2011-12 2012-13 2013-15
No.
1. General Services 610.97 1,002.05 1,143.62 1,404.95 3,463.35
2. Social Services 4,702.02 4,795.47 5,187.14 7,594.51 6,759.50
3. Economic Services 19,778.24 14,475.28 15,243.20 14,834.83 22,639.80
Loans and
4. 941.85 968.22 975.57 1,003.24 1,473.34
Advances
Total 26,033.08 21,241.02 22,549.53 24,837.53 34,335.99

Trend of Sectoral Distribution of Capital Expenditure

100
General Services
(Pecent to Total Capital Expenditure)

90
80
70 Social Services
60
50
40 Economic Services
30
20
10 Loans and
0 Advances
2009-2010 2010-2011 2011-2012 2012-2013 2013-2014

Expenditure under Social Sector which is indicative of development related spending

reduced by 11 per cent during 2013-14 from 2012-13.

22
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
 C HAPTER IV
PLAN & NON PLAN EXPENDITURE
Revenue and Capital expenditure include Plan (State Plan, Central Plan and Centrally
Sponsored Plan) expenditure and Non-Plan Expenditure.

4.1 Distribution of expenditure (2013-14)

Distribution of Expenditure
33%
Plan

67%

Non Plan

4.2 Plan Expenditure

During 2013-14, Plan Expenditure, representing 33 per cent of total disbursements, was
` 63,088.24 crore (` 46,836.12 crore under State Plan, ` 15,429.40 crore under Centrally
Sponsored Plan Schemes and ` 822.72 crore under Loans and Advances).

Plan Expenditure as proportion of total expenditure

and GSDP
40
% of GSDP
( In Percent )

30
20
% of Total
10
Expenditure
0
2009-10 2010-11 2011-12 2012-13 2013-14

4.2.1 Plan expenditure under Capital Account

(` in crore)
2009-10 2010-11 2011-12 2012-13 2013-14
Total Capital Expenditure 26,033.08 21,241.02 22,549.53 24,837.53 34,335.99
Capital Expenditure (Plan) 19,433.51 20,198.36 21,149.58 22,992.25 31,430.84
Percentage of Capital Expenditure
75 95 94 93 92
(Plan) to total Capital Expenditure
Against the net increase of overall liabilities (` 22,088.21 crore) during 2013-14, the State
Government spent ` 34,335.99 crore (155.45 per cent) on Capital expenditure.

23
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
4.3 Non-Plan Expenditure
Non-Plan Expenditure during 2013-14, representing 67 per cent of total disbursements, was
` 129,394.62crore, (` 126,489.47 crore under Revenue and ` 2,905.15 crore under Capital).

Non Plan Expenditure as proportion of total

expenditure and GSDP
100 % of GSDP
80
(In Percent)

60
40 % of Total
20 Expenditure
0
2009-10 2010-11 2011-12 2012-13 2013-14

4.4 Committed Expenditure (` in crore)

Component 2009-10 2010-11 2011-12 2012-13 2013-14

Committed Expenditure 60,685.06 71,429.90 82,729.90 93,559.62 98,433.66

Revenue Expenditure 89,373.61 107,675.61 123,885.17 140,723.64 158,146.87

Percentage of Committed 63 64 63 64 59
Expenditure to Revenue
Receipts
Percentage of Committed 68 66 67 66 62
Expenditure to Revenue
Expenditure

Trend of Committed Expenditure

Salary, wages
and Subsidary
60000
grant for Pay
50000 Interest
( ` in crore)

Payment
40000
30000 Pension
Payment
20000
10000 Subsidy
0
2009-2010 2010-11 2011-12 2012-13 2013-14

The upward trend on committed expenditure leaves the Government with lesser flexibility
for development related spendings.

24
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
 C HAPTER V

APPROPRIATION ACCOUNTS
The Appropriation Accounts presents accounts of the sums expended in the year compared
with the sums specified in the Schedule appended to the Appropriation Acts passed under
Articles 204 and 205 of the Constitution of India.

5.1 Summary of Appropriation Accounts for 2013-14

(` in crore)
Sl. Nature of Original Supplementa Re- appro Total Actual Savings (-)
No expenditure grant ry grant -priation expenditure Excesses(+)
1 Revenue
Voted 143,185.79 6,183.10 -- 149,368.89 132,860.22 (-) 16,508.67

Charged 26,326.27 70.99 -- 26,397.26 26,041.56 (-) 355.70

2 Capital
Voted 44,927.85 4,394.59 -- 49,322.44 41,894.04 (-) 7,428.40

Charged 194.93 7.50 -- 202.43 265.73 (+) 63.30

3 Public Debt
Charged 18,587.86 -- -- 18,587.86 8,166.74 (-) 10,421.12
4 Loans and
Advances
Voted 1,953.73 75.97 -- 2,029.70 1,473.34 (-) 556.36

Total 235,176.43 10,732.15 -- 245,908.58 210,701.63 (-) 35,206.95

The State Government could not utilize 14.32 per cent (`35,206.95 crore) against the total
appropriation (Budget) (` 245,908.58) crore during 2013-14.

5.2 Trend of Savings/Excess during the past five years

(` in crore)
Year Savings (-) / Excess(+) Total

Revenue Capital Public Debt. Loans &

Advances
2009-10 (-)7,276.68 (-)3,472.01 (-)10,220.43 (-)542.30 (-)21,511.42

2010-11 (-)5,531.53 (-)7,506.18 (-)10,778.28 (-)106.14 (-)23,932.13

2011-12 (-)8,304.76 (-)5,586.52 (-)10,110.28 (-)504.57 (-)24,506.13
2012-13 (-)15,769.59 (-)3,657.71 (-)9,934.92 (-)339.48 (-)29,701.70

2013-14 (-) 16,864.37 (-) 7,365.10 (-) 10,421.12 (-) 556.36 (-) 35,206.95

Increasing trend of unutilized budget during the last five years is an indication of inadequate
budgeting and/or monitoring of funds by the Government Departments.

25
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
 5.3 Significant Savings
Substantial savings under a grant indicates either non-implementation or slow
implementation of certain schemes / programmes.

Some grants with persistent and significant savings are given below:

(` in crore)
Grant Nomenclature 2009-10 2010-11 2011-12 2012-13 2013-14

11 Agriculture and Other (-)753.22 (-)268.09 (-)867.29 (-)822.72 (-)1,066.71

Allied Departments
(Agriculture)
14 Agriculture and Other (-)351.92 (-)226.92 (-)235.76 (-)1,230.82 (-)462.06
Allied Departments
(Panchayati Raj)

21 Food and Civil Supplies (-)1,627.58 (-)5,474.26 (-)1,921.82 (-)1,052.18 (-)5,165.76

Department

32 Medical Department (-)568.46 (-)243.11 (-)292.92 (-)634.67 (-)755.32

(Allopathy)

37 Urban Development (-)428.64 (-)1,398.91 (-)887.28 (-)976.50 (-)1,024.60

Department

42 Judicial Department (-)306.52 (-)349.42 (-)330.09 (-)282.95 (-)623.56

48 Minorities Welfare (-)484.66 (-)437.57 (-)387.05 (-)269.00 (-)349.41

Department

54 Public Works Department (-)442.15 (-)396.56 (-)238.57 (-)681.46 (-)1,041.30

(Establishment)

61 Finance Department(Debt (-)10,063.54 (-)9,518.37 (-)10,460.76 (-)11,867.38 (-)10,402.03

Services and Other
Expenditure)

72 Education Department (-)262.06 (-)785.87 (-)710.76 (-)1,276.79 (-)1,032.08

(Secondary Education)

73 Education Department (-)114.05 (-)599.17 (-)765.05 (-)939.86 (-)533.63

(Higher Education)

83 Social Welfare (-)1,015.85 (-)213.95 (-)1,207.91 (-)2,350.94 (-)1,839.78

Department (Special
Component Plan for
Scheduled Castes)

26
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
During 2013-14, supplementary grants totaling ` 10,732.15 crore (5.09 per cent of total
expenditure) proved to be unnecessary in some cases, where there were significant savings
at the end of the year even against original allocations. A few instances are given below:

(` in crore)
Grant Nomenclature Section Original Supple- Actual
mentary Expenditure
11 Agriculture and Other Revenue (Voted) 2,582.08 112.79 2,098.77
Allied Departments Capital(Voted) 965.80 4.95 500.21
(Agriculture)
13 Agriculture and Other Revenue (Voted) 1,571.20 0.10 1,370.20
Allied Departments Capital (Voted) 2,532.79 100.00 2,487.02
(Rural Development)
26 Home Department (Police) Revenue(Voted) 10,156.90 192.00 9,366.02
Capital (Voted) 646.30 25.00 544.79
31 Medical Department Revenue (Voted) 1,308.97 4.00 1,237.32
(Medical Education and Capital (Voted) 1,037.75 73.55 917.89
Training)
37 Urban Development Revenue (Voted) 3,229.92 586.93 3,162.15
Department Capital (Voted) 1,645.13 8.11 1,283.33
41 Election Department Revenue (Voted) 135.17 109.56 117.25

51 Revenue Department (Relief Revenue (Voted) 472.37 218.23 455.12

on account of Natural
Calamities)
52 Revenue Department (Board Revenue (Voted) 2,285.23 100.08 2,182.74
of Revenue and other
Expenditure)
71 Education Department Revenue (Voted) 20,958.71 230.14 18,621.61
(Primary Education) Capital (Voted) 5.82 5.00 5.00
83 Social Welfare Department Revenue (Voted) 8,042.74 720.10 7,447.11
(Special Component Plan
for Scheduled Castes)
94 Irrigation Department Revenue (Voted) 2,181.43 544.07 1,986.73
(Works) Capital (Voted) 4,829.57 290.27 3,363.50

27
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
C HAPTER VI
ASSETS AND LIABILITIES

6.1 Assets

The existing form of accounts do not easily depict valuation of Government assets like land,
buildings etc., except in the year of acquisition / purchase. Similarly while the accounts
present the impact of liabilities arising in the current year, they do not depict the overall
impact of the liabilities to future generations except to the limited extent shown by the rate
of interest and maturity periods of existing loans.

Total investments as share capital in Non-financial Public Sector Undertakings (PSUs)

stood at ` 52,466.73 crore at the end of 2013-14. However, dividends received during the
year were ` 5.23 crore (i.e. 0.01 Percent) on investment. During 2013-14, investments
increased by ` 6,628.63 crore, while dividend income decreased by ` 57.47 crore.

Cash Balance with RBI stood at ` (-) 39.52 crore on 31st March 2013 and decreased to
`(-)1,156.31 crore at the end of March, 2014.

6.2 Debt and Liabilities

Article 293 of Constitution of India empowers the State Government to borrow on the
security of the Consolidated Fund of the State within such limits, if any, as may be from
time to time fixed by the State Legislature.

Details of the Public Debt and total Liabilities of the State Government during the last five
years were as under:

(` in crore)
Year Public Debt Percent to Public Percent to Total Percent to
GSDP Account (*) GSDP Liabilities GSDP
2009-10 132,523.80 25 69,196.58 13 201,720.38 39
2010-11 146,534.80 24 78,250.45 13 224,785.25 37
2011-12 157,899.49 23 85,329.65 12 243,229.14 35
2012-13 164,810.40 21 94,810.34 12 259,620.74 33
2013-14 171,544.11 19 110,164.84 12 281,708.95 32

(*) Excludes suspense and remittance balances.

Note: Figures are progressive balance to end of the year.

28
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
There is a net increase of ` 22,088.21 crore (9 Per cent) in Public Debt and other Liabilities
as compared to 2012-13.

Trends in Government Liabilities

180000
Internal Debt
150000
(` in crore)

120000 Loans & Advances

from Cenral Govt.
90000
Small Savings &
60000 Provident Funds
30000 Other Oblligations
0 (*)
2009-10 2010-11 2011-12 2012-13 2013-14

* Interest not bearing obligations such as Deposits of Local Funds, other Earmarked Funds, etc.

6.3 Guarantees

The position of guarantees given by the State Government for the payment of Loans and
Capital and payment of interest thereon raised by Statutory Corporations, Government
Companies, Corporations, Cooperative Societies, etc., is given below:

(` in Crore)
At the end of the year Maximum Amount Amount outstanding
Guaranteed (Principal only) at the end of year
Principal Interest

2009-10 29,311.36 19,592.26 445.88

2010-11 29,778.16 20,162.03 0.00
2011-12 29,628.83 21,659.16 92.85
2012-13 50,459.12 43,336.66 0.00
2013-14 69,752.00 62,223.91 598.42

29
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
C HAPTER VII
OTHER ITEMS

7.1 Loans and Advances by the State Government

Total Loans and Advances made by the State Government at the end of
2013-14 was `12,456.21 crore. Of this, Loans and Advances to Government Corporations/
Companies, non-Government Institutes and Local Bodies amounted to ` 12,243.28 crore.
Recovery of Principal aggregating to ` 973.08 crore and Interest amounting to ` 560.56
crore was in arrears at the end of 31st March 2014.

7.2 Financial Assistance to Local Bodies and others

During the past five years, Grants in Aid to Local Bodies etc., increased from `25,053.52
crore in 2009-10 to ` 45,576.17 crore in 2013-14. Grants to Zilla Parishads, Panchayat
Samiti and Municipalities (`5,504.81 crore) represented 12 percent of total grants given
during the year.

Details of Grants-in-Aid for the past 5 years were as under.

(` in crore)
Year Zilla Parishad Municipalities Panchayat Others Total
Samiti
2009-10 1,878.21 2,461.07 491.54 20,222.70 25,053.52
2010-11 959.26 1,389.57 *28,400.49 30,749.32
2011-12 2,922.91 2,706.58 *33,584.82 39,214.31
2012-13 326.98 2,198.98 1,307.92 39,377.78 43,211.66
2013-14 725.79 1,863.50 2,915.52 40,071.36 45,576.17
(*) Represent combined figures of Panchayat Samiti and Others during 2010-11 & 2011-12.

7.3 Cash Balance and Investment of Cash Balance

(` in crore)
Component As on 1 st As on 31 st Net increase (+) /
April March 2014 decrease (-)
2013
Cash Balances (-)39.52 (-) 1,156.31 1,116.79
Investments from cash balance (GOI Try. Bills) 15,198.72 5,164.46 (-) 10,034.26
Investment from Earmarked Fund balances-
(a) Depreciation Reserve Fund 44.42 44.42 0.00
(b) Famine Relief Fund 0.78 0.78 0.00
(c) Other Funds 0.00 0.00 0.00
Interest realised on Investment of Cash Balances 760.27 1,126.34 366.07

30
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
State Government had a negative closing cash balance at the end of 2011-12 to 2013-14,
despite utilising its Cash Balances and Earmarked Fund balances towards Investments.
Interest receipt on these Investments was, however, increased by 48 per cent.

7.4 Reconciliation of accounts

Accuracy and reliability of accounts depend, among other things, on timely reconciliation of
the figures available with the departments and the figures appearing in the accounts
compiled by the Accountant General (Accounts and Entitlements). This exercise is to be
conducted by respective Heads of Departments. The reconciliation of accounts of many
departments was in arrears. In 2013-14, 100 Percent of the total expenditure and total receipt
approximate was reconciled. The status of reconciliation of accounts in respect of the Chief
Controlling Officers (CCOs) of different departments is given below:

PARTICULARS TOTAL NO. OF FULLY PARTIALLY NOT RECONCILED

CCOs RECONCILED RECONCILED

EXPENDITURE 167 163 02 02

RECEIPTS 44 40 03 01
TOTAL 211 203 05 03

Some Chronic Defaulters in Reconciliation are listed below.

Sl.No. Name of the Department /Chief Controlling Officer Year/Years pending

1 Director, Agriculture Department U.P., Lucknow 2013-14

2 Secretary, Planning Department U.P, Lucknow 2013-14

3 Director General, Medical and Health Services U.P, Lucknow 2013-14

4 Director, Local Bodies U.P, Lucknow 2013-14

5 Chief Forest Conservator, Forest Department, U.P. Lucknow 2011-12to2013-14

Secretary, Rural Development/ Commissioner, Rural Development, U.P.

6 2012-13&2013-14
Lucknow

7.5 Submission of Accounts by Treasuries

The rendition of initial accounts by the Treasuries was satisfactory. However, submission of
accounts by the Public Works and Forest Divisions should improve.

7.6 Abstract Contingent (AC) Bills and Detailed Contingent (DC) Bills
When money is required in advance or the Drawing and Disbursing Officers (DDOs) are not
able to calculate the exact amounts required, they are permitted to draw money without
supporting documents through AC bills. Such AC bills are required to be settled, within a
maximum of 30 days, through submission of DC bills. The fact that to the end of 31 st March

31
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
2014, 7032 DC bills amounting to ` 115.96 crore was outstanding, indicates that these
instructions have not been followed.

7.7 Rush of Expenditure

The financial rules stipulate that rush of expenditure, particularly in the closing month of the
financial year, shall be regarded as a breach of financial regularity and should be avoided. It
is observed however, that certain departments indulged in this practice to the tune of
51 per cent to 100 Per cent of total expenditure incurred in March, as follows:
(` in crore)
Head Description 1st 2nd 3rd 4th Total During % of 3/2014
of A/c Quarter Quarter Quarter Quarter March w.r.t. total
2014 expenditure
of the
department
for 2013-14

2048 Appropriation 0.00 0.00 0.00 8,364.25 8,364.25 8,364.25 100

for Reduction
or avoidance of
Debt
2215 Water Supply 30.57 49.22 48.89 353.28 481.96 289.21 60
and Sanitation
2700 Major 37.63 31.93 84.49 344.08 498.13 102.07 20
Irrigation

2852 Industries 9.24 18.12 29.07 165.32 221.75 143.44 65

4055 Capital Outlay 13.70 48.64 120.55 361.90 544.79 273.33 51

on Police
4070 Capital Outlay 0.10 40.48 18.30 109.42 168.30 101.22 60
on
Administrative
Services
4075 Capital Outlay 0.00 0.00 0.00 2,000.00 2,000.00 2,000.00 100
on
Miscellaneous
General
Services
4202 Capital Outlay 15.37 103.35 88.84 531.70 739.26 330.36 51
on Education,
Sports, Art and
Culture
4217 Capital Outlay 0.20 25.91 33.36 674.68 734.15 552.47 75
on Urban
Development
4235 Capital Outlay 32.15 123.32 31.36 764.09 950.92 637.21 67
on Social
Security and
Welfare
4250 Capital Outlay 0.00 0.66 5.75 231.68 238.09 183.50 77
on Other Social
Services
5053 Capital Outlay 0.00 11.05 20.85 158.10 190.00 146.69 77
on Civil
aviation

32
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
7.8 Commitments on account of Incomplete Capital Works

A total expenditure of ` 3,032.42 crore was incurred upto the year 2013-14 by the State
Government on various incomplete projects against an estimated cost of ` 4,548.90 crore.
During 2013-14 a total expenditure of ` 852.84 crore was incurred by the State Government
on various projects taken up by Engineering departments. Payments to the tune of
` 1,055.07 crore was due to be paid to the end of 31-03-2014. A summarised view on
commitments on account of ‘Incomplete Capital Works’ is furnished below:

(` in crore)
Sl. Category of Works Estimated Expenditure Progressive Pending Estimated
No. Cost of during the expenditure Payments Cost after
Work year to the end revision
of the year
1. Road Work/Bridges 3,703.67 723.16 1,472.34 923.59 3,719.53

2. Irrigation Projects 845.23 129.68 1,560.08 131.48 1,809.43

Total 4,548.90 852.84 3,032.42 1,055.07 5,528.96

Note: i) Detailed information towards commitments on Incomplete Capital Works is available in Appendix X of Finance
Accounts 2013-14.
ii) The figures exhibited in the above table are compiled from the data provided by various Divisions/Departments.

33
Accounts At A Glance Accountant General (A&E)-I Uttar Pradesh
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