Preface
Executive Summary
Chapter 1
FINANCES OF THE STATE GOVERNMENT
1.1 Introduction
1.2 Summary of Current Year's Fiscal Transactions
1.3 Budget Analysis
1.4 Review of fiscal situation
1.5 Resources of the State
1.6 Revenue Receipts
1.7 Application of Resources
1.8 Quality of Expenditure
1.9 Financial Analysis of Government Expenditure and Investments
1.10 Assets and Liabilities
1.11 Debt Sustainability
1.12 Fiscal Imbalances
1.13 Conclusion and Recommendations
Chapter 2
FINANCIAL MANAGEMENT AND BUDGETARY CONTROL
2.1 Introduction
2.2 Summary of Appropriation Accounts
2.3 Financial Accountability and Budget Management
2.4 Review of Budget Control Mechanism
2.5 Advances from Contingency Fund
2.6 Conclusion and Recommendations
Chapter 3
FINANCIAL REPORTING
3.1Delay in furnishing Utilisation Certificates
3.2Non-submission/delay in submission of Accounts by 3.3Autonomous Bodies/Authorities Submission of Accounts/Audit Reports of Autonomous
3.4Bodies Failure to account for amount drawn on Abstract Contingent Bills
3.5 Personal deposit accounts 48
3.6 Misappropriations, losses, defalcations etc. 48
3.7 Operation of omnibus minor Head 800 49
3.8 Conclusion and Recommendations 50