WELCOME TO THE

PRESENTATION ON...

Preparation & Certification of

Finance Accounts
 Passing of Schemewise MAHARASHTRA
Budget (upto detailed head) STATE
and Appropriation Act LEGISLATURE
Funds are available to
Administrative Departments
for implementing the schemes
Distribution of funds by
Administrative Departments
to Controlling Officers
Allocation of Funds by Controlling
Officers to D.D.Os for actual implementation
of schemes -obtaining Monthly expenditure
from DDOs (form No.9) preparing
consolidated accounts (form No.10)
and reconciliation with A.G.
Preparation of Bill by DDO
Entry of Bill in Bill Register
Sending the bill to the Treasury through bill
transit register - sending statement of monthly
expenditure (form No. 9) to controlling officer
Regularisation of
excess expenditure
Discussion on Apprn Accounts
(schemewise excess/savings ) by
PAC and recommendation
for regularisation of
excess expenditure
A.G. OFFICE
Preparation of Compilation Registers,
Classified & Consolidated Abstract s
Monthly Civil Accounts and Monthly
Appropriation Accounts -sending
Monthly Civil Account to Govt. (F.D.)
and Monthly Appropriation Accounts
to Administrative Departments.
Compiling of Annual Appropriation
and Finance Accounts and
submission to the legislature
Treasury Office
passing of bills and sending
the initial and subsidiary
accounts to A.G.
 FINANCE ACCOUNTS
Finance Accounts are the accounts of
the Receipts and Outgoings of the
Government for the year, together with
financial result disclosed by the Revenue
and Capital account, Accounts of the
Public Debt and Liabilities and assets of
the Government concerned as worked
out from the balances recorded in the
Accounts.
 FINANCE ACCOUNTS - (contd.)
REVENUE EXPENDITURE-
Expenditure incurred for the normal running of
government departments and various services, interest
charges on debt incurred by the Government.
E.g.Telephone, Interest on GPF, etc.
CAPITAL EXPENDITURE-
Expenditure incurred for the purpose of creating
concrete assets of a permanent character or reducing
recurring liabilities.E.g. Construction of School Building,
dam etc.
 FINANCE ACCOUNTS - (contd.)

 Finance Accounts are the accounts of

the Receipts and Outgoings of the
Government for the year, together with
financial result disclosed by the Revenue
and Capital account, Accounts of the
Public Debt and Liabilities and assets of
the Government concerned as worked
out from the balances recorded in the
accounts.
 FINANCE ACCOUNTS - (contd.)

 PUBLIC DEBT-
Borrowings of Government (from
public, financial institutions etc.) to
finance development scheme for
which the Government can not raise
adequate tax revenue.
E.g.Loans from LIC, 8% MSDL-2012
 FINANCE ACCOUNTS - (contd.)

 Finance Accounts are the accounts of

the Receipts and Outgoings of the
Government for the year, together with
financial result disclosed by the Revenue
and Capital account, Accounts of the
Public Debt and Liabilities and assets of
the Government concerned as worked
out from the balances recorded in the
accounts.
 FINANCE ACCOUNTS - (contd.)

Finance Accounts are prepared in

two parts-

Part I – Summarised Statements

Part II – Detailed Accounts and other

Statements
 FINANCE ACCOUNTS - (contd.)
 Statements in Part I-

1. Summary of Transactions
2. Capital outlay-Progressive capital outlay to end of --------
(year)
3. Financial results of irrigation works and electricity schemes
4. Debt position
5. Loans and Advances by the State Govt.
6. Guarantees given by the Govt. for loan, etc., raised by
Statutory Corporations, local bodies and other institutions
7. Cash balances and investments of cash balances
8. Summary of balances under Consolidated Fund, Contingency
Fund and Public Account
 FINANCE ACCOUNTS - (contd.)
 Statements in Part II-
A – Revenue and Expenditure
9. Statement of Revenue and Expenditure under different heads for the
year …….expressed as percentage of total revenue/total expenditure
10. Statement showing the distribution between charged and voted
expenditure
11. Detailed account of revenue by minor heads
12. Detailed account of expenditure by minor heads
13. Detailed statement of capital expenditure during and to end of the
year ………
14. Statement showing details of investments of Govt. in Statutory
Corpn.,Govt.Co., Etc.,upto end of ………
15. Statement showing capital and other expenditure(other than on
revenue account) to end of …….. And the principal sources from
which the funds were provided for that expenditure
 FINANCE ACCOUNTS - (contd.)

 Statements in Part II- Cont.

B – Debt, Contingency Fund and public

account-
16. Detailed statement of receipts, disbursements and balances
under heads of account relating to Debt, Contingency und
and Public Account
17. Detailed statement of debt and other interest-bearing
obligations of Government
18. Detailed statement of loans and advances by Government
19. Statement showing the details of earmarked balances
 FINANCE ACCOUNTS - (contd.)

APPENDICES-
I-Statement showing total Government investments in shares of Statutory
Corpn., Govt.Co., Co-op.Soc.,etc, and dividend received thereon during ___
, ___ and ______

II- Statement showing items for which allocations of balances as the result of
reorganisations of states has not been finalised.

III-Statement of Commitments List of Incomplete Capital works costing One

Crore and above

IV-Details of Grants-in-aid given by the State Government to the Local Bodies

V-Details of Expenditure on Salaries organised by Major Heads

VI-Details of Expenditure on Subsidy

VII- Maturity Profile (New-2007-08)
VIII-Changes in financial assets (New-2007-08)
 FINANCE ACCOUNTS - (contd.)
IMPORTANT STAGES OF PREPARATION
OF FINANCE ACCOUNTS-
1. Preparation of Detailed Statements of Finance Accounts
2. Preparation of Summarised Statements of Finance
Accounts
3. Check of all Linkages between the Statements
4. General checks as per CAG’s MSO (A&E) Vol.II and Hqrs
office guidelines
5. Check by ITA Wing
6. Check by Audit Office
7. Clearance Certificate for printing (After clearing all audit
observations/comments)
8. Printing of Accounts
9. Submission to CAG of India for Signature along with
prescribed certificates
10.Errata
 FINANCE ACCOUNTS - (contd.)
LINKAGES BETWEEN STATEMENTS OF
FINANCE ACCOUNTS-
Part I- Summarised Statements-
Statement No. 1 - Statement Nos.2,4,5,7,9,11,12,13,15,16
Statement No. 2 - Statement Nos.1,13,15, Appendix-I
Statement No. 3 - Statement No.13
Statement No. 4 - Statement Nos.1,15,16,17
Statement No. 5 - Statement Nos.1,15,16,18
Statement No. 6 - Statement Nos.11(MH 0070)
Statement No. 7 - Statement Nos.1,16
Statement No. 8 - Statement Nos.11,12,13,15,16,19
 FINANCE ACCOUNTS - (contd.)
LINKAGES BETWEEN STATEMENTS OF FINANCE
ACCOUNTS-
Part I- Detailed Accounts and other Statements-
Statement No. 9 - Statement Nos.1,11,12
Statement No.10 - Statement Nos.12,13,16
Statement No. 11 - Statement No.1,8,9,16
Statement No. 12- Statement Nos.1,8,9,10,16
Statement No. 13 - Statement Nos.1,2,8,10,14,16
Statement No. 14 - Statement Nos.13, Appendix-I
Statement No. 15 - Statement Nos.1,2,4,5
Statement No. 16 - Statement Nos.1,5,7,8,10,11,12,13,17,18, Appx-I
Statement No. 17 - Statement Nos.4,16
Statement No. 18 - Statement Nos.11(MH-0049),16
Statement No. 19 - Statement Nos.7,8,16
 STATEMENT NO.1 SUMMARY OF TRANSACTION
(In lakhs of rupees)
RECEIPTS Actuals Disbursements Actuals
2000-2001 2001-2002 2000-2001 2001-2002
1 2 3 4 5 6
Consolidated Fund -
Part I Expenditure Heads (Revenue Account)
Receipt Heads (Revenue Account)
(1) Revenue-
(1) Revenue- A - General Services-
A - Tax Revenue- (a) - Organs of State-
(a) - Taxes on Income and Expenditure- 2011 - Parliament/State/Union Territory Legislatures .. .. 3,505.06 3,134.56
0020 - Corporation tax 48,723.00 52,671.00 2012 - President/Vice-President/Governor/
0021 - Taxes on Income other than Corporation Tax .. .. 77,234.08 47,304.68 Administrator of Union Territories .. .. 301.04 303.27
0022 - Taxes on Agricultural Income .. .. .... 15.87 2013 - Council of Ministers .. .. 994.25 820.49
0028 - Other Taxes on Income and Expenditure .. .. 94,677.65 98,606.93 2014 - Administration of Justice .. .. 23,464.80 23,058.09
Total, (a) .. .. 220,634.73 198,598.48 2015 - Elections .. .. 2,311.10 2,296.13
Total, (a) .. .. 30,576.25 29,612.54
(b) - Taxes on Property and Capital Transactions- (b) - Fiscal Services-
0029 - Land Revenue .. .. 21,471.73 26,046.15 (i) - Collection of Taxes on Income and Expenditure-
0030 - Stamps and Registration Fees .. .. 220,091.91 244,267.38 2020 - Collection of Taxes on Income and Expenditure .. .. 89,928.26 114,256.70
0032 - Wealth Tax .. .. 191.00 116.00 Total (i) .. .. 89,928.26 114,256.70
(ii) - Collection of Taxes on Property and Capital Transactions -
.. .. .... .... 2029 - Land Revenue .. .. 8,974.32 8,875.57
Total, (b) .. .. 241,754.64 270,429.53 2030 - Stamps and Registration .. .. 5,729.35 3,833.18
(c) - Taxes on Commodities and Services- Total, (ii) .. .. 14,703.67 12,708.75
0037 - Customs .. .. 61,972.00 55,702.01 (iii) - Collection of Taxes on Commodities and Services-
2039 - State Excise .. .. 2,759.60 2,659.27
0038 - Union Excise Duty .. .. 86,935.00 84,425.00
2040 - Taxes on Sales, Trades etc. .. .. 158,217.59 175,054.86
0039 - State Excise .. .. 177,950.66 178,726.33 2041 - Taxes on Vehicles .. .. 53,990.53 140,085.91
0040 - Taxes on Sales, Trades etc. .. .. 1,219,639.38 1,213,138.13 2045 - Other Taxes and Duties on Commodities and Services .. .. 24,352.18 34,806.16
0041 - Taxes on Vehicles .. .. 78,584.10 94,778.69 Total , (iii) .. .. 239,319.90 352,606.20
0042 - Taxes on Goods and Passengers .. .. 10,022.59 102,738.94 (iv) - Other Fiscal Services-
0043 - Taxes and Duties on Electricity .. .. 93,359.35 103,425.58 2047 - Other Fiscal Services .. .. 4,760.91 2,709.92
0044 - Service Tax .. .. 3,046.00 4,984.00 Total, (iv) 4,760.91 2,709.92
0045 - Other Taxes and Duties on Commodities .. .. Total, (b) .. .. 348,712.74 482,281.57
and Services- .. .. 56,896.23 68,693.24 (c) - Interest Payments and Servicing of debt-
Total, (c) .. .. 1,788,405.31 1,906,611.92 2048 - Appropriation for reduction or Avoidance of debt .. .. 13,438.78 13,310.00
Total,A-Tax Revenue .. .. 2,250,794.68 2,375,639.93 2049 - Interest Payments .. .. 522,454.01 642,907.56
Total, (c) .. .. 535,892.79 656,217.56
 STATEMENT NO.2 - CAPITAL OUTLAY
S T A T E M E N T No. 2 - CAPITAL OUTLAY-
PROGRESSIVE CAPITAL OUTLAY TO THE END of 2001-2002
Serial Major head of Expenditure Expenditure Expenditure
No. Account to the end during to the end
of 2000-2001 2001-2002 of 2001-2002
1 2 3 4 5
(In lakhs of rupees)
A - Capital Account of General Services -
1. 4058 - Capital Outlay on Stationery and Printing .. 1,043.89 .... 1,043.89
2. 4059 - Capital Outlay on Public Works .. 62,976.99 3,699.09 66,676.08
3. 4070 - Capital Outlay on Other Administrative Services .. 6,203.58 (a) 115.00 6,318.58
Total,A-Capital Account of General Services .. 70,224.46 3,814.09 74,038.55
B - Capital Account of Social Services -
(a) Capital Account of Education,Sports,Art and Culture-
4. 4202 - Capital Outlay on Education,Sports,Art and Culture .. 30,366.33 592.52 30,958.85
Total,(a) .. 30,366.33 592.52 30,958.85
(b) Capital Account of Health and Family Welfare-
5. 4210 - Capital Outlay on Medical and Public Health .. 40,013.35 (a) 5,093.09 45,106.44
6. 4211 - Capital Outlay on Family Welfare .. 307.77 .... 307.77
Total,(b) .. 40,321.12 5,093.09 45,414.21
(c) Capital Account of Water Supply Sanitation Housing
and Urban Development
7. 4215 - Capital Outlay on Water Supply and Sanitation .. 16,844.75 (a) 5.00 16,849.75
8. 4216 - Capital Outlay on Housing .. 47,764.32 2,067.09 49,831.41
9. 4217 - Capital Outlay on Urban Development .. 16,055.69 (a) 229.73 16,285.42
Total,(c) .. 80,664.76 2,301.82 82,966.58
(d ) Capital account of Information and Broadcasting-
10. 4220 - Capital Outlay on Information and Publicity .. 11.07 .... 11.07
Total,(d) .. 11.07 .... 11.07
(e) Capital Account of Welfare of Scheduled Castes ,
Scheduled Tribes and Other Backward Classes -
11. 4225 - Capital Outlay on Welfare of Scheduled Castes,
Scheduled Tribes and Other Backward Classes - .. 27,933.33 (a) 3,889.51 31,822.84
Total,(e) .. 27,933.33 3,889.51 31,822.84
(f) Capital Account of Social Welfare and Nutrition-
12. 4235 - Capital Outlay on Social Security and Welfare .. 7,362.59 (a) 268.45 7,631.04
Total,(f) .. 7,362.59 268.45 7,631.04
(h) Capital Account of Other Social Services-
13. 4250 - Capital Outlay on Other Social Services .. 16,716.03 1,165.94 17,881.97
Total,(h) .. 16,716.03 1,165.94 17,881.97
Total,B-Capital Account of Social Services .. 203,375.23 13,311.33 216,686.56
 STATEMENT NO.3
(i)-FINANCIAL RESULTS OF IRRIGATION WORKS 2001-2002

According to the present classification, the Irrigation Works are divided into
“Commercial” and “Non- Commercial”. In the administrative accounts of Irrigation Projects,
however, the works are categorised as ‘Productive’ and ‘Unproductive’ accordingly as the net
revenue (gross revenue less working expenses) estimated to be derived from each work on the
expiry of ten years from the date of closure of the construction, estimates covers or does not
cover, the prescribed annual interest charges on the capital invested.
The State Government revised the criteria for declaration of a scheme as ‘Commercial’
from 1971-72 according to which the irrigation works satisfying the following conditions
are considered as “Commercial”:-
(a) Schemes, completed before 1st April,1951 (i.e. before commencement of the
First Five Year Plan) and each costing more than Rs.10 lakhs or irrigating
(b) Schemes, the construction of which had been completed after 31st
March,1951 and which have been considered as major irrigation schemes or
medium
The irrigation
categories of schemes.
schemes as Major, Medium and Minor are done by the
Government of Maharashtra as given below :-
Category Monetary Limit

1. Major .. More than Rs.5 Crores.

2. Medium .. More than Rs.25 lakhs(Rs.30 lakhs in Hilly
areas) and not more than Rs.5 Crores.
3. Minor .. Costing upto Rs.25 lakhs.
 STATEMENT NO.3 (i)-FINANCIAL RESULTS OF
IRRIGATION WORKS
Serial Name of the Project Capital Outlay during the year Capital Outlay to the end of the year Revenue Receipts during the year Revenue foregone or
remission of revenue
No. Direct Indirect Total Direct Indirect Total Direct Indirect Total during the year
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)

1. Bagh River Project. .. .. .. .. .. .. 1,381.31 13.81 1,395.12 47.59 …. 47.59 ….

2 Itiadoh Project .. .. .. .. .. .. 1,034.40 10.34 1,044.74 56.54 …. 56.54 ….

3 Kal River Project .. .. .. .. .. .. 902.42 9.02 911.44 2,470.82 …. 2,470.82 ….

4 Pench Project .. .. .. 2.52 0.00 2.55 26,058.51 260.59 26,319.10 1,610.69 …. 1,610.69 ….

Total 2.52 0.00 2.55 29,376.64 293.76 29,670.40 4,185.64 …. 4,185.64 ….

Net revenue excluding interest Net profit or loss after meeting intetest
Total Surplus of revenue Rate percent
Seria Working expenses and Interest on Surplus of revenue
Name of the Project Revenu (Col.No.13) over on capital Rate percent on
l No. maintainance during the year direct over expenditure (+) or
e expenditure (Col.No.16) (+) outlay to lthe capital outlay to
capital excess of expenditure
or excess of expenditure end of the the end of the year
Direct Indirect Total outlay over revenue (-)
(Col.No.16) Over revenue (-) year
(1) (2) (13) (14) (15) (16) (17) (18) (19) (20) (21)

1. Bagh River Project. .. .. 47.59 179.61 1.80 181.41 -133.82 9.59 89.37 -223.19 16.00

2 Itiadoh Project .. .. 56.54 225.13 2.25 227.38 -170.84 16.35 69.69 -240.53 23.02

3 Kal River Project .. .. #### 155.98 1.56 157.54 2,313.28 253.80 58.71 2,254.57 247.36
 STATEMENT No. 4 - DEBT POSITION
(I) Statement of borrow ings

Balance on Receipts Repayments Balance on

Net increase(+)
Nature of Debt 1st April during the during the 31st March
or decrease(-)
2001 year year 2002

( in crores of rupees)
1 Public Debt
Market Loans .. 5,217.48 1,290.40 54.16 6,453.72 +1,236.24
Ways and Means Advances … .... 12,431.75 12,431.75 .... ....
from the Reserve Bank of India
Loans and Advances from … 31,688.57 6,336.60 960.91 37,064.26 +5,375.69
the Central Government
Other Loans .. 1,264.92 1,044.33 175.73 2,133.52 +868.60
Total, Public Debt .. 38,170.97 21,103.08 13,622.55 45,651.50 +7,480.53
2 Small Savings, 6,508.81 1,812.67 1,178.10 7,143.38 +634.57
Provident Funds, etc. ..
Total,Debt .. 44,679.78 22,915.75 14,800.65 52,794.88 +8,115.10
No law under Article 293 of the Constitution has been passed by the State Legislature laying
down the limits within which Government may borrow on the security of the Consolidated Fund of
the State.

Consequent on the reorganisation of States, public debt balance has been allocated
provisionally in the population ratio between the successor States. The correct liability of
Maharashtra will be known when ratio of capital expenditure is determ

Explanatory Notes
1. Market Loans :- This refers to loans raised in the open market and having a currency of more than 12 months. A loan of Rs. 500.01 crores
(10.35% Maharashtra State Development Loan, 2011),Rs. 290.74 crores ( 9.40% Maharashtra State Development Loan 2011),141.20 crores (
8.37% Maharashtra State Development Loan 2011),Rs. 207.92 crores (8.30% Maharashtra State Development Loan 2012)and Rs. 150.52
crores (8% Maharashtra State Development Loan 2012) were raised by the Government during the year 2001-2002 at the issue price of Rs.
1,000. This loan is redeemable at par on 8th May 2011, 29th August 2011, 20th December 2011, 28th January 2012 and 13th March 2012.
The total loans were realised in cash.
 STATEMENT NO.5
LOANS AND ADVANCES BY THE STATE GOVERNMENT
(i) Statem ent of Loans and Advances

Amount Amount Amount

Amount Net Addition
Categories of loans and outstandin repaid outstanding
paid during (+) or
advances g on 1st during on 31st
the year Decrease (-)
April 2001 the year March 2002
( In crores of rupees)
I - Loans for Social Services-
…
(i) Education, Sports,Art and Culture 11.92 0.00 0.03 11.89 -0.03
(ii) Health and Family Welfare … 0.75 0.00 0.07 0.68 -0.07
(iii) Water Supply, Sanitation,
… 1,903.84 230.18 88.04 2,045.98 142.14
Housing and Urban
(iv) Development
Welfare of Scheduled
Castes,Scheduled Tribes and 115.51 9.23 0.10 124.64 9.13
Other Backward Classes
(v) Social Welfare and Nutrition … 41.91 0.33 0.42 41.82 -0.09
(vi) Others … 185.47 5.58 5.54 185.51 0.04
II - Loans for Economic Services- 0.00
(i) Agriculture and Allied …
Activities 1,760.77 620.48 20.93 2,360.32 599.55
(ii) Rural Development … 4.60 0.00 0.26 4.34 -0.26
(iii) Irrigation and Flood Control … 23.38 0.02 0.03 23.37 -0.01
(iv) Energy … 2,632.68 522.29 100.51 3,054.46 421.78
(v) Industry and Minerals … 724.73 110.45 0.82 834.36 109.63
(vi) Transport … 12.37 0.00 10.76 1.61 -10.76
(vii) General Economic Services … 6.29 0.01 0.17 6.13 -0.16
III - Loans to Government Servants 361.01 132.87 68.50 425.38 64.37
IV - Miscellaneous Loans 911.92 -1,572.05 (a) 1.91 -662.04 -1,573.96
Total, F-Loans and Advances 8,697.15 59.39 298.09 8,458.45 -238.70
(a) Minus debit is on account of adjustment of grants due to Zilla Parishad against ways and means
Advances paid during previous year.
Explanatory Notes
A more detailed account of these loans and advances is given in Statement No.18.
The terms and conditions in respect of the following loans have not been finalised:-

(i) Loans of Rs. 1.48 crores and Rs.0.35 crore paid by the Government during 1972-73 and 1973-74
respectively to the MaharashtraState Electricity Board for purchase of electrical equipments for lift irrigation
schemes under the crash programme and for

The Board had not paid any interest to Government on the loans mentioned above so far.
 STATEMENT NO.6
State Corporation including Statutory Boards
(i) Guarante e s give n for re payme nt of s hare capital,payme nt of annual divide nd the re on and
re payame nt of bonds /de pos its and inte re s t the re on is s ue d /re ce ive d by the following corporations /
boards :-
(In lakhs of Rupees)
Conce rn on whos e be half To whom guarante e Maximum amount Sum guarante e d
guarante e was give n was give n guarante e d outs tanding on 31s t
Maharashtra State Financial Share/Bondholders
Corporation (a) depositors .. 53,304.78 E
Maharashtra State Electricity
Board (b) Public Loans .. 288,084.32 E
Total.. 341,389.10 ....
(ii) Guarante e s for re payme nt of principal and payme nt of inte re s t on loans rais e d/obtaine d by the
following corporations /boards :-
Maharashtra Industrial Commercial Banks and
Development Corporation (c) bond holders. .. 4,914.20 1668.00
Bombay Housing and Area Public Loans,
Development Board Mumbai Commercial Banks and
Other Financing Agencies .. 26,507.02 E
Mahrashtra Krishna Vally etc.
Private Placement and
Development Corporation Public Issue .. 4,433.09 E
Maharashtra State Electricity Various Commercial
Board(b) Banks, Central Financing
Agencies and other
bodies. .. 1,517,438.32 E
Maharashtra Jeevan LIC Mumbai/ SBI/
Pradhikaran Navi Mumbai HUDCO New Delhi .. 131,623.95 94,631.86
Maharashtra Housing and Area HUDCO, PMGP
Development Authority Debentures .. 23,672.75 2,778.07
Total .. 1,708,589.33 99,077.93
Total,State Corporation including Statutory boards .. 2,049,978.43 99,077.93
 STATEMENT NO.7
CASH BALANCES AND INVESTMENTS OF CASH BALANCES
As on 31s t As on 31s t
March 2001 March 2002
(In lakhs of rupees)
(a) Ge ne ral Cas h balance -
Cash in Treasuries .. .. .. .. 714.28 875.93
Deposits with Reserve Bank .. .. .. .. 54,753.06 -5,380.92
Remittances in transit .. .. .. .. -9,661.17 -7,801.34
Total, .. .. .. .. 45,806.17 -12,306.33
Investment held in the Cash Balances
Investment Account .. 68,182.86 37,560.82
Total, 'a' .. .. .. .. 113,989.03 25,254.49
(b) Othe r Cas h balance s and Inve s tme nts -
Cash with departmental Officers .. .. .. .. 1,447.49 717.59
Permanent advances for contingent expenditure 41.42 42.38
with departmental officers
Investments of earmarked funds .. .. .. .. 31,217.45 43,755.07
Total, 'b' .. .. .. .. 32,706.36 44,515.04
Total, 'a' and 'b' .. .. .. .. 146,695.39 69,769.53

Explanatory Note s
Under an agreement with the Reserve Bank of India, the Government of Maharashtra has to
maintain with the Bank a minimum cash balance of Rs. 5.58 Crores from 1st July 1999 onwards.
The bank intimates the Government by Fax message of its daily balances with the Bank at the
close of each working day. If this balance on weekly settlement days falls below the agreed minimum,
the deficiency is made good by Reserve Bank of India
 STATEMENT NO.8
SUM M ARY OF B ALANCES UNDER CONSOLIDATED FUND,
CONTINGENCY FUND AND PUB LIC ACCOUNT
The following is a summary of the position on 31st March 2002 :-
Se ctor of the
De bit balance Ge ne ral Name of Account Cre dit balance
Account
1 2 3 4
Rs . Rs .
Cons olidate d Fund
650,581,612,212 A to D,G, part of Government Account
Section J and L
E Public Debt .. .. 456,514,994,869
84,584,385,226 F Loans and Advances
Continge ncy Fund
Contingency Fund .. .. 1,341,950,568
Public Account
I Small Savings, Provident Funds, etc. .. .. 71,433,856,867
J Reserve Funds-
(a) Reserve Funds bearing interest-
Gross Balance .. .. 631,208,822
298,271,498 Investment-
(b) Reserve Funds not bearing interest-
Gross Balance 129,797,558,240
4,076,414,504 Investment-
K Deposits and Advances-
(a) Deposit bearing interest-
Gross Balance 70,415,929,979
(b) Deposit not bearing interest-
Gross Balance 13,296,777,256
821,046 Investment-
131,668,319 (c) Advances-
L Suspense and Miscellaneous (excluding
8680-Miscellaneous Government Account)-
3,756,082,264 Investments- Other items 8,826,157,193
10,059,811,818 M Remittances
-1,230,633,093 Cash Balance (Closing)
752,258,433,794 Total : 752,258,433,794
Explanatory Notes
The significance of the term "Government Account" is explained in note 4 below. The other headings in this summary take into account the balance under all account
heads in the Government books where the Government has a liability to repay the money received or has a claim to recover the amounts paid and also heads of account
opened in the books for adjustment of remittance transaction. It must be understood that these balances cannot be regarded as a complete record of the financial
position of the Government of Maharashtra as these do not take into account all the physical assets of the State such as lands, buildings, communications, etc., nor any
accrued dues or outstanding liabilities which are not brought to account under the cash basis of accounting followed by the Government.
 STATEMENT NO.9 A - REVENUE AND EXPENDITURE
STATEMENT OF REVENUE AND EXPENDITURE UNDER DIFFERENT HEADS FOR THE YEAR 2001-
2002 EXPRESSED AS A PERCENTAGE OF TOTALREVENUE/TOTAL EXPENDITURE
Heads Amounts Percentage Percentage Heads Amounts Percentage Percentage
(In lakhs of total of total (In lakhs of total of total
of rupees) revenue expenditure of rupees) revenue expenditure
1. 2. 3. 4. 1. 2. 3. 4.
REVENUE EXPENDITURE
A-TAX REVENUE
(i) Taxes on Income and Expenditure- (i) Fiscal Services -
Corporation Tax 52,671.01 1.75 1.38 Collection of Taxes on Income and Expenditure.. 114,256.70 3.80 2.98
Taxes on Income other than Corporation Tax 47,304.67 1.57 1.24 Collection of Taxes on Property and Capital Transactions-
Taxes on Agricultural Income 15.87 .... .... Land Revenue 8,875.57 0.29 0.23
Other taxes on Income and Expenditure 98,606.93 3.28 2.58 Stamps and Registration 3,833.18 0.13 0.10
(ii) Taxes on Property and Capital Transactions- Collection of Taxes on Commodities and Services -
Land Revenue 26,046.15 0.87 0.68 State Excise 2,659.27 0.09 0.07
Stamps and Registration fees 244,267.38 8.12 6.38 Taxes on Sales, Trades etc. 175,054.86 5.82 4.57
Taxes on wealth 116.00 .... .... Taxes on Vehicles 140,085.91 4.66 3.66
(iii) Taxes on Commodities and Services- Other Taxes and Duties on Commodities and Services 34,806.16 1.16 0.91
Customs 55,702.01 1.85 1.46 Other Fiscal Services 2,709.92 0.09 0.07
Union Excise Duty 84,425.00 2.81 2.21 Total,(i) Fiscal Services .. 482,281.57 16.04 12.59
State Excise 178,726.33 5.94 4.67 (c) Interest Payment and Servicing of Debt
Taxes on Sales, Trades etc. 1,213,138.13 40.31 31.69 (i) Appropriation for reduction or avoidance of Debt 13,310.00 0.44 0.35
Taxes on Vehicles 94,778.69 3.15 2.48 (ii) Interest payments and servicing of debts 642,907.56 21.36 16.79
Service Tax 4,984.00 0.17 0.13 Total - (c) Interest Payment and Servicing of Debt .. 656,217.56 21.80 17.14
Taxes on Goods and Passengers 102,738.94 3.41 2.68 Administrative Services
Taxes and Duties on Electricity 103,425.58 3.44 2.70 (iii) Organs of State 29,612.54 0.99 0.77
Other Taxes and Duties on Commodities and Services 68,693.24 2.27 1.79 (iv) Administrative Services 333,400.46 11.08 8.71
Total, Tax Revenue 2375639.93 78.94 62.07 (v) Pensions and Miscellaneous General Services 271,541.65 9.02 7.09
 STATEMENT NO.10
STATEMENT SHOWING THE DISTRIBUTION BETWEEN
CHARGED AND VOTED EXPENDITURE
Particulars Actuals for 2001-2002
Charged Vote d Total
1. 2. 3. 4.
Rs. Rs. Rs.

Expenditure Heads (Revenue Account) 104,715,744,725 278,099,502,102 382,815,246,827

Expenditure Heads (Capital Account) 32,503,209 29,446,258,650 29,478,761,859

Disbursements under Public Debt, Loans 136,225,493,566 593,873,386 136,819,366,952

and Advances and Inter-State
Settlement- (a)
Appropriation to Contingency Fund 2,500,000,000 2,500,000,000
Total 240,973,741,500 310,639,634,138 551,613,375,638

(a) The figures have been arrived at

as follows :-
(i) Public De bt-
Internal Debt of the State Government 126,616,375,263 126,616,375,263
Loans and Advances from the Central 9,609,115,279 9,609,115,279
Government
(ii)Loans and Advances 593,873,386 593,873,386
(iii) Inter State Settlement- 3,024 …. 3,024
Total 136,225,493,566 593,873,386 136,819,366,952
 STATEMENT NO.11
DETAILED ACCOUNT OF REVENUE BY MINOR HEADS
RECEIPT HEADS [Revenue Account] Actuals for 2001-2002
A-TAX REVENUE*- Rs .
(a) - Taxe s on Income and Expe nditure -
0020 - Corporation Tax -
901 - Share of net proceeds assigned to states .. .. .. 5,267,100,000
Total .. .. .. 5,267,100,000
0021 - Taxe s on Income othe r than Corporation Tax -
800 - Other Receipts .. .. .. 167,409
901 - Share of Net Proceeds assigned to States .. .. .. 4,730,300,000
Total .. .. .. 4,730,467,409
0022 - Taxe s on Agricultural Income -
103 - Surcharge .. .. .. 24,000
800- Other Receipts .. .. .. 1,563,000
Total .. .. .. 1,587,000
0028 - Othe r Taxe s on Income and Expe nditure -
107 - Taxes on Professions, Trades, Callings and Employment .. .. .. 9,473,438,900
800 - Other Receipts .. .. .. 347,295,872
900 - Deduct -Refunds .. .. .. - 941,637
901 - Share of net proceeds assigned to states .. .. .. 40,900,000
Total .. .. .. 9,860,693,135
Total, (a) - Taxe s on Income and Expe nditure .. .. .. 19,859,847,544
(b) - Taxe s on Prope rty and Capital Trans actions -
0029 - Land Re ve nue -
101 - Land Revenue/Tax .. .. .. 837,061,090
103 - Rates and Cesses on Land .. .. .. 531,131,119
104 - Receipts from management of ex Zamindari Estates .. .. .. 762,472
105 - Receipts from sale of Government Estates .. .. .. 273,682,522
107 - Sale proceeds of Waste Lands and Redemption of Land Tax .. .. .. 16,021,728
501 - Services and Service Fees .. .. .. 14,282,200
800 - Other Receipts .. .. .. 932,324,372
900- Deduct -Refunds .. .. .. - 650,212
Total .. .. .. 2,604,615,291
 STATEMENT NO.12
DETAILED ACCOUNT OF EXPENDITURE BY MINOR HEADS
( Figure s in italics re pre s e nt Charged Expe nditure )
Actuals for 2001-2002
He ad Non - Plan Plan Total
1. 2. 3. 4.
Rs . Rs . Rs .
Expenditure Heads ( Revenue Account)
A -
Ge ne ral Se rvice s -
(a ) -
Organs of State-
2011 -
Parliame nt/State /Union Te rritory Le gis lature s -
02 -
State /Union Te rritory Le gis lature s -
101 -
Legislative Assembly .. .. .. 2,075,684 ....
99,942,281
.. .. .. 97,866,597 ....
102 - Legislative Council .. .. .. 6,816,538 ....
33,972,500
.. .. .. 27,155,962 ....
103 - Legislature Secretariat .. .. .. 179,542,599 .... 179,542,599
Total,'02' .. .. .. 8,892,222 ....
313,457,380
.. .. .. 304,565,158 ....
.. .. .. 8,892,222 ....
Total, '2011' 313,457,380
.. .. .. 304,565,158 ....
2012 - Pre s ide nt,Vice -Pre s ide nt/Gove rnor/
Adminis trator of Union Te rritorie s -
03 - Governor/Administrator of Union Territories-
090 - Secretariat .. .. .. 7,594,330 .... 7,594,330
101 - Emoluments and allowances of the Governor/
Administrator of Union Territories- .. .. .. 43,932 .... 43,932
102 - Discretionary grants .. .. .. 245,777 .... 245,777
103 - Household Establishment .. .. .. 19,435,990 .... 19,435,990
106 - Entertainment expenses .. .. .. 1,177,526 .... 1,177,526
107 - Expenditure from Contract Allowances .. .. .. 1,364,478 .... 1,364,478
108 - Tour expenses .. .. .. 464,738 .... 464,738
Total,'03' .. .. .. 30,326,771 .... 30,326,771
Total, '2012' .. .. .. 30,326,771 .... 30,326,771
 STATEMENT NO.13
EXPENDITURE DURING AND TO END OF THE YEAR 2001-2002.
Expe nditure during 2001-2002 Expe nditure to
Nature of e xpe nditure the e nd of
Non-Plan Plan Total
2001-2002
1 2 3 4 5
Rs . Rs . Rs . Rs .
(A) - Capital Account of Ge ne ral Se rvice s -
4058 Capital Outlay on Statione ry and Printing-
103 - Government Presses .. .. .... .... .... 104,389,837
Total, 4058 .. .. .... .... .... 104,389,837
4059 Capital Outlay on Public Works -
01 - Office Buildings -
001 - Direction and Administration .. .. 11,901,050 30,036,970 41,938,020 681,588,577
052 - Machinery and Equipment .. .. 918,384 2,316,492 3,234,876 59,119,797
101 - Construction .. .. 107,116,533 215,752,176 322,868,709 5,635,081,767
201 - Acquistion of Land .. .. .... .... .... 8,002
796 - Tribal Areas Sub-Plan .. .. .... 1,868,167 1,868,167 120,989,583
800 - Other expenditure .. .. .... .... .... 170,820,528
Total,4059 .. .. 119,935,967 249,973,805 369,909,772 6,667,608,254
4070 Capital Outlay on Othe r
Adminis trative Se rvice s -
800 - Other Expenditure -
Purchase of Air Craft .. .. .... 11,500,000 11,500,000 631,858,371
Total,4070 .. .. .... 11,500,000 11,500,000 631,858,371
Total,A-Capital Account of Ge ne ral
119,935,967 261,473,805 381,409,772 7,403,856,462
Se rvice s
(B) - Capital Account of Social Se rvice s -
(a) Capital Account of Education, Sports ,
Art and Culture -
4202 Capital Outlay on Education, Art and Culture -
01 - Ge ne ral Education-
201 - Elementary Education Buildings .. .. .... .... .... 5,243,041
202 - Secondary Education Buildings .. .. .... .... .... 29,605,174
203 - University and Higher
Education Buildings .. .. .... 9,969,692 9,969,692 229,736,906
796 - Tribal Areas Sub-Plan .. .. .... 897,120 897,120 897,120
800 - Other Expenditure .... .... .... 3,390,746
Total, 01 .. .. .... 10,866,812 10,866,812 268,872,987
 STATEMENT NO.14 STATEMENT SHOWING DETAILS OF INVESTMENTS OF
GOVERNMENT IN STATUTORY CORPORATIONS, GOVERNMENT COMPANIES,
OTHER JOINT STOCK COMPANIES, CO-OPERATIVEBANKS AND SOCIETIES, ETC.
UPTO THE END OF 2001-2002
Details of investment
Serial Name of the concern Year(s) of Type Number of Shares/ Face value Amount invested Amount of Remarks
No. Investment debentures and of each upto the end of dividend
percentage of share/ 2001-2002. declared/
Government debentures interest received
Investment to the and credited to
Total paid up capital/ Government
Debentures. during the year
1 2 3 4 5 6 7 8 9
Rs. Rs. Rs.
I. Statutory Corporations-
1. Maharashtra State Financial Corporation, .. 1962-63 to 1990-91 .. Ordinary .. 1,925,187 100 192,518,700 ....
Bombay 1991-92 .. Ordinary .. 406,000 100 40,600,000 ....
1992-93 .. Ordinary .. 220,000 100 22,000,000 ....
1993-94 .. Ordinary .. 190,000 100 19,000,000 ....
1994-95 .. Ordinary .. 262,000 100 26,200,000 ....
1995-96 .. …. Capital Contribution …. 27,950,000 ....
1997-98 .. Ordinary .. 100,000 100 10,000,000 ....
1999-2000 .. Ordinary .. 45,000 100 4,500,000 ....
( 47.72 Per cent)
2. Maharashtra State Warehousing .. 1957-58 to 1988-89 .. Ordinary .. 300,510 100 30,051,000 8,711,200
Corporation, Pune 1991-92 .. Ordinary .. 14,290 100 1,429,000 ....
1992-93 .. Ordinary .. 12,500 100 1,250,000 ....
1994-95 .. Ordinary .. 36,950 100 3,695,000 ....
19995-96 .. Ordinary .. 47,720 100 4,772,000 ....
(50 per cent)
3. Maharashtra State Road Transport .. 1950-51 to 1990-91 .. .... Capital Contribution .... 1,144,818,434 (M) 24750 (M) Includes investment of
Provincial Transport Co. Ltd
Corporation Bombay. 1991-92 .. .... Capital Contribution .... 42,800,000 ....
amounting Rs.16,74,007 on
1992-93 .. .... Capital Contribution .... 90,000,000 .... account of 64,651 ordinary
1993-94 .. .... Capital Contribution .... 8,500,000 .... shares at Rs.25,560
2001-2002 .. …. Capital Contribution …. 2,151,065,283 .... preference shares at Rs.100
and Transfer fee Rs. 1,732.
4. Maharashtra State Electricity Board .. 1994-95 .. .... .. Investment .... 14,786,200,000 ....
2000-2001 .. .... .. Investment …. 19,860,000,000 ….
5. Maharashtra Land Development .. 1977-78 .. Equity .. 300,000 100 30,000,000 ....
Corporation Limited, Pune 1979-80 .. Equity .. 400,000 100 40,000,000 ....
Total, Statutory Corporations .. .... .... .... 38,537,349,417 8,735,950
 STATEMENT NO.15
STATEMENT SHOWING THE CAPITAL AND OTHER EXPENDITURE
STATEMENT No. 15 - contd.
(OTHER THAN ON REVENUE ACCOUNT) TO END OF 2001- 2002 Heads On 1st During the On 31st
AND THE PRINCIPAL SOURCES FROM WHICH THE FUNDS April 2001 year 2001-2002 March 2002
WERE PROVIDED FOR THAT EXPENDITURE 1. 2. 3. 4.
Heads On 1st During the On 31st (In crores of rupees)
LOANS AND ADVANCES
April 2001 year 2001-2002 March 2002
Loans and Advances of various Services
1. 2. 3. 4.
Education, Sports, Art and Culture … 11.92 -0.03 11.89
(In crores of rupees)
Health and Family Welfare … 0.75 -0.07 0.68
CAPITAL AND OTHER EXPENDITURE -
Water Supply, Sanitation, Housing and …
Capital Expenditure Urban Development 1,903.84 142.14 2,045.98
Public Works … 629.77 36.99 666.76 Welfare of Scheduled Castes, Scheduled Tribes …
Other General Services … 72.48 1.15 73.63 and Other Backward Classes 115.51 9.12 124.63
Education, Sports, Art and Culture … 303.66 5.93 309.59 Social Welfare and Nutrition … 41.91 -0.10 41.81
Health and Family Welfare … 403.20 50.93 454.13 Others … 185.47 0.05 185.52
Water Supply, Sanitation, Housing and … 820.05 23.02 843.07 Agriculture and Allied Activities … 1,768.82 591.50 2,360.32
Urban Development .. .... .... .... Rural Development … 4.60 -0.26 4.34

Information and Publicity … 0.11 .... 0.11 Irrigation and Flood Control … 23.38 -0.02 23.36

Welfare of Scheduled Castes, Scheduled Tribes … .... .... .... Energy … 2,632.68 421.78 3,054.46
Industry and Minerals … 725.48 108.88 834.36
and Other Backward Classes 279.33 38.90 318.23
Transport … 12.37 -10.76 1.61
Social Welfare and Nutrition … 73.63 2.68 76.31
General Economic Services … 6.29 -0.16 6.13
Others … 167.17 11.66 178.83
Loans to Government Servants … 361.01 64.37 425.38
Agriculture and Allied Activities … 4,718.15 501.22 5,219.37
Miscellaneous Loans … 911.92 -1,573.95 -662.03
Rural Development … 0.41 .... 0.41
Total, Loans and Advances .. 8,705.95 -247.51 8,458.44
Irrigation and Flood Control … 16,775.16 1,178.96 17,954.12
Energy … 6,424.36 282.87 6,707.23 Total, Capital and Other Expenditure 45,960.71 2,683.71 48,644.42
Industry and Minerals … 424.57 11.80 436.37 Deduct- Contribution from Development Funds,
Transport … 6,120.50 785.12 6,905.62 Reserve Funds, etc. and Contingency Funds
Science, Technology and Environment … 0.66 0.06 0.72 for Capital and Other Receipts .. 45.18 -25.46 19.72
General Economic Services … 41.55 -0.07 41.48 Deduct- Miscellaneous Capital Receipts .. 0.01 .... 0.01
Net Capital and Other Expenditure 45,915.52 2,709.17 48,624.69
Total, Capital Expenditure .. 37,254.76 2,931.22 40,185.98
 B - DEBT, CONTINGENCY FUND AND PUBLIC ACCOUNT

STATEMENT NO.16
DETAILED STATEMENT OF RECEIPTS, DISBURSEMENTS AND BALANCES
UNDER HEADS OF ACCOUNT RELATING TO DEBT, CONTINGENCY FUND
AND PUBLIC ACCOUNT
He ad of Account Ope ning B alance Re ce ipts Dis burs e me nts Clos ing B alance
1 2 3 4 5
Rs . Rs . Rs . Rs .
PART I - CONSOLIDATED FUND
(i) Receipt Heads (Revenue Account) [A] 300,929,499,136 ... ...
(ii) Expenditure Heads (Revenue Account) [B ] ... 382,815,246,827 ...
(iii) Expenditure Heads (Capital Account) [B ] ... 29,478,761,859 ...
E- Public De bt [C]
6003 Internal Debt of the State
Government. Cr. 64,823,984,402 (x) 147,664,787,772 126,616,375,263 Cr. 85,872,396,911
6004 Loans and Advances from
Central Government Cr. 316,885,729,087 63,365,984,150 9,609,115,279 Cr. 370,642,597,958
Total , E - Public De bt Cr. 381,709,713,489 211,030,771,922 136,225,490,542 Cr. 456,514,994,869
F- Loans and Advance s [D]
6202 Loans for Education, Sports, Art
...
and Culture Dr. 119,193,676 268,108 Dr. 118,925,568
6210 Loans for medical and Public ...
Health Dr. 1,675,904 2,520 Dr. 1,673,384
6211 Loans for Family Welfare Dr. 5,834,707 745,410 ... Dr. 5,089,297
6215 Loans for Water Supply and
Sanitation Dr. 10,937,218,301 (x) 531,473,587 1,197,554,217 Dr. 11,603,298,931
6216 Loans for Housing Dr. 6,848,328,031 299,317,088 1,057,049,547 Dr. 7,606,060,490
6217 Loans for Urban Development Dr. 1,252,792,295 (x) 49,590,147 47,211,738 Dr. 1,250,413,886
6225 Loans for welfare of Scheduled Castes,
Scheduled Tribes and Other
Backward Classes Dr. 1,155,065,201 1,026,779 92,272,600 Dr. 1,246,311,022
6235 Loans for Social Security and Dr. 419,107,306 4,219,142 3,258,200 Dr. 418,146,364
Welfare
6245 Loans for Relief on account of
Natural Calamities Dr. 361,053,192 4,820,166 4,457,000 Dr. 360,690,026
6250 Loans for other Social Services Dr. 1,493,731,818 (x) 50,536,355 51,368,480 Dr. 1,494,563,943
6401 Loans for Crop Husbandry Dr. 685,354,776 (x) 5,078,708 4,188,989 Dr. 684,465,057
6402 Loans for Soil and Water
Conservation Dr. 259,954,691 1,717,631 ... Dr. 258,237,060
6403 Loans for Animal Husbandry Dr. 282,393,009 3,082,044 30,973,154 (a) Dr. 310,284,119
6404 Loans for Dairy Development Dr. 69,036,560 6,169,636 ... Dr. 62,866,924
6405 Loans for Fisheries Dr. 707,034,535 38,858,292 172,609,763 Dr. 840,786,006
6406 Loans for Forestry and Wildlife Dr. 453,624,042 (x) 2,269 Dr. 453,621,773
 STATEMENT NO.17 DETAILED STATEMENT OF DEBT AND
OTHER INTEREST-BEARING OBLIGATIONS OF GOVERNMENT
B alance on1s t Additions Dis charge s B alance on
De s cription of De bt
April 2001 during the ye ar during the ye ar 31s t March2002
1 2 3 4 5
Rs . Rs . Rs . Rs .
E- Public De bt
6003 Inte rnal De bt of the State Gove rnme nt
101 - Market Loans
(i) Market Loans bearing Interest 52,029,227,000 12,903,921,200 518,597,000 64,322,648,200 ( a )
(ii) Market Loans not bearing
Interest 145,578,634 ... 22,925,500 214,556,134 ( b )
Total , '101' 52,174,805,634 12,903,921,200 541,522,500 64,537,204,334
103 - Loans from Life Insurance
Corporation of India 167,163,626 ... 9,521,000 157,642,626
104 - Loans from General
Insurance Corporation of -29,676,278 ... 2,455,200 -32,131,478 ( x)

105 - Loans from National Bank

for Agricultural and Rural
Development 3,561,906,450 7,450,122,000 881,032,600 10,130,995,850
106 - Compensation and Other Bonds 10,124,806 235,872 923,931 9,436,747
107 - Loans from State Bank of
India and Other Banks 20,121,850 ... ... 20,121,850
108 - Loans from National Co-
operative Development 4,474,750,135 2,820,310,700 860,549,925 6,434,510,910
109 - Loans from Other Institutions 4,443,999,278 172,698,000 2,870,107 4,613,827,171
110- Ways and Means advances
from Reserve Bank of ... 124,317,500,000 124,317,500,000 ...
800 - Other Loans 788,901 ... ... 788,901
Total '6003' Inte rnal De bt of
the State Gove rnme nt 64,823,984,402 147,664,787,772 126,616,375,263 85,872,396,911
6004 Loans and Advance s from
the Ce ntral Gove rnme nt
01 - Non-Plan Loans
102 - Shares of small savings
collections 229,825,744,999 54,716,200,000 ( c ) 4,295,955,000 280,245,989,999
201 - House Building Advances 24,433,134 ... 3,982,664 20,450,470
800 - Other Loans 538,183,178 476,750,000 22,102,607 992,830,571
Total , '01' 230,388,361,311 55,192,950,000 4,322,040,271 281,259,271,040
02 - Loans from State Plan Sche me s
101 - Block Loans 77,454,976,588 7,855,339,150 3,729,399,434 81,580,916,304
104 - 1984-89 State Plan Loan consolidated
in terms of recommendations of 9th
Finance Commission 2,616,371,987 ... 654,093,000 1,962,278,987
Total , '02' 80,071,348,575 7,855,339,150 4,383,492,434 83,543,195,291
 STATEMENT NO.17
A N N E X U R E T O S T A T E M E N T N o. 1 7 A N N E X U R E T O S T A T E M E N T N o. 1 7 -contd.
Balance on Additions during Discharges Balance on
Description of Loans When raised
1st April 2001 the year during 31st March 2002
1 2 3 4 5 6
Rs. Rs. Rs. Rs.
E- Public Debt
6003 - Internal Debt of the State Government
101 - Market Loans
(a) - Market loans bearing interest-
(i) 11 % Maharashtra State Development Loan - 2001 … … September 1986 610,500,000 ... 518,597,000 ... (a)
(ii) 11 % Maharashtra State Development Loan - 2002 … … August 1987 737,000,000 ... ... 737,000,000
(iii) 11.50 % Maharashtra State Development Loan - 2008 … … August 1988/September 1988/ 1,095,015,000 ... ... 1,095,015,000
March 1989
(iv) 11.50 % Maharashtra State Development Loan - 2009 … … July 1989/August 1989 1,165,100,000 ... ... 1,165,100,000
(v) 11.50 % Maharashtra State Development Loan - 2010 … … July 1990/September 1990 1,044,300,000 ... ... 1,044,300,000
(vi) 11.50 % Maharashtra State Development Loan - 2011 … … July 1991 389,664,000 ... ... 389,664,000
(vii) 12 % Maharashtra State Development Loan - 2011 … … November 1991 1,501,100,000 ... ... 1,501,100,000
(viii) 13 % Maharashtra State Development Loan - 2007 … … July 1992/Ausust 1992/ 2,227,632,000 ... ... 2,227,632,000
September 1992
(ix) 13.50 % Maharashtra State Development Loan - 2003 … … May 1993/July 1993 2,262,900,000 ... ... 2,262,900,000
(x) 12.50 % Maharashtra State Development Loan - 2004 … … April 1994 3,858,000,000 ... ... 3,858,000,000
(xi) 14 % Maharashtra State Development Loan - 2005 … … May 1995 4,258,400,000 ... ... 4,258,400,000
(xii) 13.85 % Maharashtra State Development Loan - 2006 … … May 1996/August 1996 4,258,000,000 ... ... 4,258,000,000
(xiii) 13.75 % Maharashtra State Development Loan - 2007 … … January 1997 426,326,000 ... ... 426,326,000
(xiv) 13.05 % Maharashtra State Development Loan - 2007 … … April 1997 5,525,900,000 ... ... 5,525,900,000
(xv) 12.15 % Maharashtra State Development Loan - 2008 … … April 1998 5,638,100,000 ... ... 5,638,100,000
(xvi) 12.50 % Maharashtra State Development Loan - 2008 … … October 1998 1,214,677,000 ... ... 1,214,677,000
(xvii) 12.25 % Maharashtra State Development Loan - 2009 … … April 1999 6,000,000,000 ... ... 6,000,000,000
(xviii) 11.85 % Maharashtra State Development Loan - 2009 … … September 1999 1,724,723,000 ... ... 1,724,723,000
(xix) 10.52 % Maharashtra State Development Loan - 2010 … … April 2000 4,214,858,000 ... ... 4,214,858,000
(xx) 11.70 % Maharashtra State Development Loan - 2010 … … August 2000 2,800,000,000 ... ... 2,800,000,000
(xxi) 12 % Maharashtra State Development Loan - 2010 … … September 2000 1,077,032,000 ... ... 1,077,032,000
(xxii) 10.35 % Maharashtra State Development Loan - 2011 … … May 2001 ... 5,000,113,000 ... 5,000,113,000
(xxiii) 9.40 % Maharashtra State Development Loan - 2011 … … August 2001 ... 2,907,453,200 ... 2,907,453,200
(xxiv) 8.37 % Maharashtra State Development Loan - 2011 … … December 2001 ... 1,412,000,000 ... 1,412,000,000
(xxv) 8.30 % Maharashtra State Development Loan - 2012 … … January 2002 ... 2,079,160,000 ... 2,079,160,000
(xxvi) 8 % Maharashtra State Development Loan - 2012 … … March 2002 ... 1,505,195,000 ... 1,505,195,000
Total, (a) Market Loans bearing Interest … … 52,029,227,000 12,903,921,200 518,597,000 64,322,648,200
(b) Market Loans not bearing Interest ...
 STATEMENT NO.18 DETAILED STATEMENT OF
LOANS AND ADVANCES BY GOVERNMENT
Advance Interest
Balance on
Balance on Repaid during received and
Head of Account d during Total 31st March
1st April 2001 the year credited to
the Year 2002
Revenue
1 2 3 4 5 6 7
Rs. Rs. Rs. Rs. Rs. Rs.
F- Loans and Advances -
6202 - Loans for Education, Sports, Art and Culture-
01 - General Education-
201 - Elementary Education-
.. ..
(i) Loans to District and Other Local Fund Committee for Education purposes 1,527,861 .... 1,527,861 28,782 1,499,079 ....
(ii) Loans to Z.P.s in connection with distribution of exercise books to
.. .. 3,641,047 3,641,047 8,000 3,633,047
students in Primary Schools .... ....
(iii) Loans Scholarships to Primary school teachers and training .. .. 180,469 .... 180,469 19,876 160,593 ....
Total, ' 201 ' .. .. 5,349,377 .... 5,349,377 56,658 5,292,719 ....
203 - University and Higher Education-
(i) Loan Scholarships to students in colleges under National Loan Scholarship
.. schemes
54,978,110 .... 54,978,110 209,185 54,768,925 ....
600 - General- .... .... .... .... .... ....
(i) Other Educational Loans .. .. 9,919,538 .... 9,919,538 2,265 9,917,273 ....
Total, ' 01 ' .. .. 70,247,025 .... 70,247,025 268,108 69,978,917 ....
02 - Technical Education-
800 - Other Loans for Technical Education .. .. 290,336 .... 290,336 .... 290,336 ....
Total, ' 02 ' .. .. 290,336 .... 290,336 .... 290,336 ....
04 - Art and Culture-
190 - Loans to Public Sector and Other Undertakings-
(i) Loans to Kolhapur Chitranagari Corporation .. .. 1,050,000 .... 1,050,000 .... 1,050,000 ....
.. ..
(ii) Loans to Maharashtra film Stage and cultural Development Corporation 5,647,000 .... 5,647,000 .... 5,647,000 ....
(iii) Interest Free loans for the Incentive to Construct New Film Theatre.. .. 41,959,315 .... 41,959,315 .... 41,959,315 ....
Total, ' 04 ' .. .. 48,656,315 .... 48,656,315 .... 48,656,315 ....
Total,6202 - Loans for Education, Sports, Art and Culture .. .. 119,193,676 .... 119,193,676 268,108 118,925,568 114,199,678
 STATEMENT NO.19 STATEMENT SHOWING THE DETAILS
OF EARMARKED BALANCES
Balance on 31st March 2001 Balance on 31st March 2002
Name
Cash Investment Total Cash Investment Total
1 2 3 4 5 6 7
Rs. Rs. Rs. Rs. Rs. Rs.
J - Reserve Funds
(a) - Reserve Funds bearing interest -
8115 - Depreciation / Renewal Reserve Fund
103 - Depreciation Reserve Funds - Government .
Commercial Departments and .. . 2,945,744 ... 2,945,744 2,945,744 ... 2,945,744 (f)
.
Total, 8115 - Depreciation / Renewal Reserve Fund .. 2,945,744 ... 2,945,744 2,945,744 ... 2,945,744
.
8121 - General and Other Reserve Funds-
.
109 - General Insurance Fund .. . 251,685,370 375,509,798 627,195,168 329,991,580 298,271,498 628,263,078
.
Total, 8121 - General and Other Reserve Funds .. 251,685,370 375,509,798 627,195,168 329,991,580 298,271,498 628,263,078
..
Total , (a) Reserve Funds bearing interest
.. 254,631,114 375,509,798 630,140,912 332,937,324 298,271,498 631,208,822
.
(b) - Reserve Funds not bearing interest-
8222 - Sinking Funds
.
101 - Sinking Funds .. . ... 2,567,807,500 2,567,807,500 ... 3,898,807,500 3,898,807,500
.
Total '8222' Sinking Funds .. ... 2,567,807,500 2,567,807,500 ... 3,898,807,500 3,898,807,500
.
8223 - Famine Relief Funds -
.
101 -Famine Relief Fund .. . 89,009,072 23,836,648 112,845,720 91,399,162 23,836,648 115,235,810 (g)
.
Total '8223' Famine Relief Funds .. 89,009,072 23,836,648 112,845,720 91,399,162 23,836,648 115,235,810
.
8225 - Roads and Bridges Fund- -
02 - State Roads and Bridges Fund- -
.
101 - State Roads and Bridges Fund .. . 46,051,061,105 ... 46,051,061,105 59,144,542,192 ... 59,144,542,192
.
Total '8225' Roads and Bridges Fund .. 46,051,061,105 ... 46,051,061,105 59,144,542,192 ... 59,144,542,192
.
8226 - Depreciation / Renewal Reserve Funds -
101 - Depreciation Reserve Funds of Government .
Commercial Department/ Undertakings .. . 7,979,547 2,405,694 10,385,241 7,979,547 2,405,694 10,385,241
102 - Depreciation Reserve Funds of Government .
Non-Commercial Departments .. . 89,340,440 ... 89,340,440 98,519,481 ... 98,519,481
.
Total '8226' Depreciation / Renewal Reserve .. 97,319,987 2,405,694 99,725,681 106,499,028 2,405,694 108,904,722
.
 APPENDIX -I
( Referred to in explanaltory note 2 below Statement No.2 at page 23 )
STATEMENT SHOWING TOTAL GOVERNMENT INVESTMENTS IN SHARES OF STATUTORY CORPORATIONS, GOVERNMENT COMPANIES,
CO-OPERATIVE SOCIETIES, ETC., AND DIVIDEND RECEIVED THERE ON DURING 1999-2000, 2000-2001 AND 2001-2002.
Category of Concerns Number of Investment Divident/interest Number of Investment Divident/interest Number of Investment Divident/interest
Concerns received during Concerns received during Concerns received during
1999-2000 2000-2001 2001-2002
To end of 1999-2000 To end of 2000-2001 To end of 2001-2002
( In crores of rupees ) ( In crores of rupees ) ( In crores of rupees )

Statutory Corporations 5 1652.63 …. 5 3638.63 0.91 5 3853.74 0.88

Government Companies 52 3604.56 (R) …. 53 4289.20 (PC) 1.09 55 5341.59 2.78
Joint Stock Companies 49 10.72 0.03 49 13.63 0.05 49 14.07 0.24
Municipalities and Port Trusts 6 0.95 …. 6 0.95 …. 6 0.95 ….
Co-operative Societies 14* 1515.26 0.93 14* 1743.11 1.15 14 1944.39 0.41
Concerns under liquidation 16 0.33 …. 16 0.33 …. 16 0.33 ….

Total …. 6784.45 (R) 3.96 (J)…. 9685.85 (PC) 3.95 (W) …. 11155.07 4.53 (L)

(J) Includes Rs. 2,99,34,457 schemewise details for which are awaited (August 2002). (*) Represents categories of Societies.
(W) Includes Rs. 0.75 crores schemewise details for which are awaited (August 2002). (R) Increased by Rs. 0.32 crores adjusted by proforma correction.
(L) Includes Rs. 0.22 crores schemewise details for which are awaited (August 2002). (PC) Increased by Rs. 4.50 crores adjusted by proforma correction.
 A P P E N D I X -I I
( Ref erred to in explanatory note 3 below Statement No.8 at page 48 )
S TATEMENT S HOWING ITEMS FOR WHICH ALLOCATION OF BALANCES AS
A RES ULT OF REORGANIS ATION OF S TATES HAS NOT BEEN FINALIS ED

He ad of Account
(A) Items pending f or want of concurrence f rom the Accountant General, Guj arat/Karna
8550-Civil Advance s -
Other departmental Advances-
Objection Book Advances (Dr.Rs.2,66,053)
(B) Items pending f or other reasons-
8672-Pe rmane nt Cas h Impre s t-
Civil-
P ermanent Cash Advances (Dr.Rs. 38,098)
(C) Items awaiting f inal orders, inf ormation, etc., f rom the State Government of Maharas
Guj arat and Andhra Pradesh
8229-De ve lopme nt We lfare Funds -
Co-operative Development Funds-
State Co-operative Development Fund-
Fund Account (Cr.Rs.19,23,850)
Investment Account (Dr.Rs.6,600)
Loans and Advances (Dr.Rs.1,00,542)
8449-Othe r De pos its -
Miscellaneous Deposits-
Miscellaneous Funds and Deposits of Merged States-
Deposit Account (Cr. Rs.6,81,232)
Investment Account (Dr.Rs.7,24,154)
8673-Cas h B alance Inve s tme nt Account-
Merged States (Dr.Rs.74,53,114)
(D) Allocation awaited f rom the other States-
Madhya P radesh-
8449-Othe r De pos its -
Sinking Funds for Industrial Housing-
Loans to Madhya P radesh Housing Board-
Fund Account (Cr.Rs.23,459)
Investment Account (Dr.Rs.23,105)
8658-Sus pe ns e Accounts -
Suspense Accounts (Civil)-
Hyderabad Operation Suspense (Dr.Rs.37,47,991)

Andhra P radesh-
(I) Hyderabad State Family P ension Fund*
(ii) Loans to Hyderabad Gold Mines Limited (Cr.Rs.39,09,886)
(iii) Jagir Administration Deposits and Court of Waqrd Deposits (Cr.Rs.44,19,269)
* T h e in fo rm at io n regardin g t h e p o st -1 9 7 4 h ead o f acco un t s in wh ich t h e un allo cat ed balan ces were in cluded an d t h e
balan ce un der each h ead is await ed (August 2 0 0 2 )
 A P P E N D I X - III
Statement of Commitments List of Incomplete Capital Works Costing ONE CRORE and ABOVE
Sr. Date of Re vise d Expe nditure Expe nditure Expe nditure
Cost of Works and Orde r No. Targe t date of
No Name of Proje ct Comme nce me n Cost upto 2000- during the upto 2001-
(In Thousands) Comple tion
. t (if any) 2001 ye ar 2002
4059 - Capital outlay on Public Works:-
1. Construction of Central Jail at Taloja 65,000
ONP/192/1/846/P/RS-2 Dtd. 19.12.92. …. …. …. 34,643 34,643
2. Construction of Admn. Building at Osmanabad.
Phase II & III (1995-96) 20,909 January 1996 31.03.1999 …. 21,783 311 22,094
3. Construction of Tehsil Office at Renapur 10,562 …. …. …. 7,113 926 8,039
4. Construction of Court Building at Satara 51,927
No. 3188/3915/149/92/
Desk/13; Dtd. 30/10/94 30.05.1997 29.11.1999 …. 26,926 1,500 28,426
5. Construction of Administrative Building No. 2 60,627
at Secretariat Compound, Nagpur EDG/2995/75/BDG/3 Dtd. 4.6.96 …. …. …. 17,122 1,550 18,672
6. Construction of Administrative Building 11,613
at Pachora AB1/234 Dtd. 28.3.2001 28.03.2001 27.03.2001 …. …. 1,800 1,800
7. Construction of D.S.P. Building, Jalgaon 18078 (AB2/497 Dtd. 20.1.2000) 20.01.2000 30.06.2002 …. …. 11,587 11,587
8. Construction of Administrative Building 24,000
at Beed (Suptt. of Police) CR/19/POL/7 Dtd. 19.2.1999 08.09.1999 07.09.2002 …. …. 8,293 8,293
9. Construction of Suptt. of Police Building 15,170
at Nandurbar CRP/0299 Dtd. 15.01.1999 03.01.2001 12.01.2002 …. …. 3,579 3,579
Total .. 107,587 29,546 137,133
4216- Capital Outlay on Housing
1. Construction of Residentail tenements for
officers & employees at Latur Dist. (1995-96) 74,200 August 1997 31.3.1999 …. 63,964 3,435 67,399
2. Construction of Residentail Qtrs. In the premises of 12,000
Ravinagar, Nagpur (Type II) 92 Qrts & HSG-2996/(505)/96/BDG/3 Dtd. 7.1.97 …. …. 71,168 34,354 18,422 52,776
Type - I, III & IV Bldg.-3; Dtd. 07/01/1997
3. Construction of PSI and Police Quarters
at Bhadgaon (Jalgaon) ABT/100 Dtd. 05.01.2000 05.01.2000 30.06.2002 …. …. 6,102 6,102
Total .. 98,318 27,959 126,277
5054 - CAPITAL OUTLAY ON ROADS & BRIDEGES
1. Construction of Major Bridges Shekola Nalha in 13,103 September 1997 …. …. 7,032 …. 7,032
SHR - 2295 / 487/P-3
Km.220/800 on Nasik Nirmal Road.(Tech.-Sanction.No.
MA (VP) K-2(3) 82/1849, Dtd. 11-9-96 Dtd. 22-5-1995
2. Construction of Major Bridges across 159,424
Jaigad Crick between Bhatgaon to Rai 8722/5662 Dated 29-10-98 October 1998 …. …. 17,372 …. 17,372
3. Construction of Road from Dadar Bandar to Dadar 65,000 …. …. …. 28,304 …. 28,304
Village along with bridge on Crick Taluka Pen. ODR/1181/CR/2040
No. MOR/15/Km. 6 /00 to 10 / 500 Dtd. 5-8-1981
4. Construction of Major Bridge on Warwade Creek 19,187 22.01.1996 22.01.1998 …. 31,684 …. 31,684
on Revas Reddi Road SSR/1291/ 6631/Desk/3 (B) Extension up to
Dtd. 15-2-1991 28.02.1999 proposed
5. Construction of Bridge at SH 76 Jalna-Ambad Rd. 57,224 …. …. …. 58,674 …. 58,674
Railway Crossing Over-Bridge. 2378/1002/OR-31-Roads-5 Dtd.16.6.98
6. Improvement to Jalna-Watur-Partur-Sailu-Kotha- 20,000 08.08.1997 07.02.1999 …. 16,884 …. 16,884
Parbhani-Basmath-Nanded Road B-1/49/97/98, Dtd. 8-8-97
7. Improvement to Aurangabad-Watur-Partur-Sailu 92,000 21.05.1997 20.01.1999 …. 25,390 1,687 27,077
Kotna-Parbhani Road, MSH. 6 Km. 120/00 to B-1/20, Dtd. 21.05.92
 A P P E N D I X - IV
DETAILS OF GRANTS-IN-AID GIVEN BY THE STATE GOVERNMENT TO THE LOCAL BODIES

(In Lakhs of
Year 2001-2002
Rupees)

Actuals for the Year Recipient Amount received during the year for
Agency
(Municipal Total
Head & Councils/
Amount Details
Descriptio Corporation
Non Revenue Capital of
n Tot
Plan (including CSS) Pla and Panchayat Expenditur Expenditu Assets
al
n e re
as applicable)

1 2 3 4 5 6 7 8 9

Details are awaited from the Government of

Maharashtra
 APPENDIX - V
EXPENDITURE ON SALARIES,* ORGANISED BY MAJOR HEADS DURING THE YEAR 2001-2002

(Figures in italics represent Charged Expenditure)

Actuals for 2001-2002

Head Non - Plan Centrally Sponsored Plan Total

Schemes/Central Plan
Schemes

1. 2. 3. 4. 5.

( In thousands of rupees )

Expenditure Heads (Revenue Account)

A -General Services-

(a ) -Organs of State-

2011 -Parliament/State/Union Territory Legislatures .. .. .. 21,39 ... ....

24,98,93
.. .. .. 24,77,54 ... ....

2012 -President,Vice-President/Governor/

Administrator of Union Territories .. .. .. 2,29,01 ... .... 2,29,01

2013 -Council of Ministers .. .. .. 1,35,79 ... .... 1,35,79

2014 -Administration of Justice .. .. .. 41,66,78 ... -52

2,92,90,80
.. .. .. 2,51,24,54 ... ....

2015 -Elections .. .. .. 13,33,09 ... .... 13,33,09

44,17,18 ... -52

Total, (a) Organs of State .. .. .. 3,34,87,62
2,90,70,96 ... ...
 A P P E N D I X - VI
EXPENDITURE ON SUBSIDY* DISBURSED DURING THE YEAR 2001-2002

(Figures in Italics represent charged expenditure)

Actuals for the year 2001-2002

Centrally
Sponsored
Schemes/
Head Non-Plan Central Plan Plan Total
Schemes

1 2 3 4 5

( In thousands of rupees)

Expenditure Heads (Revenue Account)

A- General Services-

(a ) - Organs of State-

2011 - Parliament/State/Union Territory Legislatures-

02 - State/Union Territory Legislatures-

101 - Legislative Assembly

43 - Subsidy .. .. .. 14,70 .... .... 14,70

102 - Legislative Council

43 - Subsidy .. .. .. -2,17 (x) .... .... -2,17

Total,'02' .. .. .. 12,53 .... .... 12,53

Total, '2011' .. .. .. 12,53 .... .... 12,53

(a ) - Organs of State- .. .. .. 12,53 ... ... 12,53

 A P P E N D I X - VII

Appendix-VII - Maturity Profile of 6003-Internal Debt of the State

Government and 6004--Loans and Advances from Central
Government

Financial Year 6003-Internal Debt 6004-Loans and Advances Total Amount

Amount (in Rs. Crore) Amount (in Rs. Crore) (in Rs. Crore)

Maturing in and prior to

2006-07

Maturing in 2007-08

Maturing in 2008-09

and so on till the last year of maturity

Grant Total
 A P P E N D I X - VIII
Appendix-VIII- Changes in the Financial Assets of the Government of Maharashtra for the year 2007-08

Balance as on 1st
Particulars Balance as on 1st April 07 April 07 Change
Amount (in Rs.
(in Rs. Crore) Crore) (+) increase
(-) decrease
(in Rs.Crore)

Total F. Loans and Advance form

F-Loans and Advances Statement 5 or 18
Investments held in cash balance investment
account From Statement no. 7
Investment of Government in Statutory Corpn, Grand total of Statement 14 of last Grand total of statement 14 of current
etc. year year

General cash balance

(i) Cash in Treasuries From Statement no. 7
(ii) Deposit with Reserve Bank From Statement no. 7
(iii) Remittances in transit-Local From Statement no. 7
Total- General Cash Balance
Other Cash Balance and Investments
(i) Cash with Departmental Officers From Statement no. 7
(ii) Permanent Advances for Contingent
expenditure with Departmental Officers From Statement no. 7
Iiii) Investments of Earmarked Funds From Statement no. 7
Total-Other Cash Balance and Investments
Grand Total
 DISTINGUISH BETWEEN FINANCE
ACCOUNTS & APPROPRIATION ACCOUNTS

Sr. No Appropriation Accounts Finance Accounts

1 Gross Expenditure Net Expenditure

2 Only Expenditure Receipt and Expenditure

3 Department/Grantwise Expenditure Major Head/Minor Head wise Expenditure

4 Expenditure compared with Budget Estimates No comparison

5 No progressive expenditure Progressive Expenditure -Some Statements

6 Notes and Comments No Notes and Comments - Only Footnotes

7 Information regarding Reserve Funds No information, only figures

8 Financial results not known Financial results- Status of the Government

9 Guarantee - No information Statement no. 6 - Information is available

 FINANCIAL ACCOUNTIBILITY
ANALYSIS OF FINANCE ACCOUNTS-
Most of the State Governments accounts are showing
‘Revenue Deficit’ i.e. Revenue expenditure is more
than the revenue receipts

Public Debts are utilised for revenue expenditure

instead of capital expenditure

Continuous increase in Non-plan expenditure

Unnecessary advances from the Contingency Fund

Salient Features of the
Finances of the
State of Maharashtra
Revenue Deficit
30000
25000
20000
15000
10000
5000
0
94-95 95-96 96-97 97-98 98-99
-5000
-10000

Revenue Receipts Revenue Expenditure

Revenue Surplus(+) or Deficit(-)
Revenue Receipts
Year Tax Non tax Receipts Total % > over
revenue revenue from GOI previous
year
1994-95 9455 2903 2732 15090 16.9

1995-96 10934 2775 2850 16559 9.7

1996-97 11715 3755 3785 19255 16.3

1997-98 13719 3641 2956 20316 5.5

1998-99 14202 3573 3962 21737 7.0

Revenue Expenditure
Year Plan Non Plan Total % of plan
expenditure to total
1994-95 1993 12819 14812 13

1995-96 2771 14397 17168 16

1996-97 3998 16848 20846 19

1997-98 3277 19620 22897 14

1998-99 3398 22265 25663 13

Revenue Expenditure vs Capital
Expenditure
35000
30000
25000
20000 Capital Expenditure
15000 Revenue Expenditure

10000
5000
0
1994-95 1995-96 1996-97 1997-98 1998-99
Reasons for increase in Revenue
Expenditure
The revenue expenditure in 1998-99
increased by Rs 2767 crore (12%) due
mainly to higher interest payments,
increase in salaries,larger transfer to
State Road fund, additional contribution
to Employment Guarantee Fund,etc.
Non - Plan Expenditure
Non - Plan expenditure increased from 81%
to 87 % in 1998-99 of the total revenue
expenditure. Major components of the non-
plan expenditure were
Interest payments
Salaries
Pension
Public Debt
Public Debt = Internal debt + loans
from GOI
Internal Debt = Open market loans +
institutional loans
Growth of Public Debt
Year Internal Debt Loans from Total Public
GOI Debt
1994-95 506 1477 1983

1995-96 572 1901 2473

1996-97 898 3004 3903

1997-98 712 3785 4497

1998-99 800 4717 5517

Total Indebtedness
Year Internal Loans Small Total
Debt from savings, indebtedness
GOI PF etc
1994-95 506 1477 4900 6883

1995-96 572 1901 5075 7548

1996-97 898 3004 6272 10175

1997-98 712 3785 6724 11221

1998-99 800 4717 8657 14173

Debt Servicing
Year Borrowings Repayments Interest Total Debt
Effected Paid Debt Servicing as
Service a % of
borrowing
94-95 2538 753 1760 2513 99

95-96 3099 839 2055 2894 93

96-97 4698 1227 2447 3674 78

97-98 5318 1200 2904 4104 77

98-99 6646 1340 3673 5013 75

Loans & Advances by State Govt
9000
8000
7000
6000
5000 Loans & Advances
4000 Interest received
3000
2000
1000
0
1994-95 1995-96 1996-97 1997-98 1998-99

While loans and advances by the State Government

raised from about Rs 6000 crore to Rs 8500 crore, interest
received declined from Rs 412 crore to 262 crore
Outstanding Guarantees
12000
11152
10000
8000 8127 8418
7706 7636
6000
4000
2000
0
1995 1996 1997 1998 1999

Amount Outstanding
Investments in Statutory Corporations,
Companies,Cooperative institutions,etc
YEAR INVESTMENTS RETURN RETURN
( RS ) (%)
1994-95 1417 3.79 0.27
1995-96 1610 4.16 0.26
1996-97 1874 9.27 0.49
1997-98 2003 9.33 0.47
1998-99 2275 6.01 0.26
Returns from Irrigation Projects
Major irrigation projects with a capital outlay
of over Rs 1500 crore gave a return of Rs 8
crore i.e only 0.53 %
Direct working expenses were higher at Rs 23
crore. The total loss,including interest
charges, was Rs 171 crore
Mobilisation of Tax receipts
Year BE Actuals Excess(+)
Deficit (-)
1994-95 9061.80 9454.67 (+) 392.87

1995-96 10577.97 10934.45 (+) 356.68

1996-97 11999.80 11714.97 (-) 284.83

1997-98 14078.77 13719.26 (-) 359.51

1998-99 14637.43 14202.36 (-) 435.07

Trend of Tax Revenue
1994-95 1995-96 1996-97 1997-98 1998-99
Sales tax 5758 6844 7290 7825 8067
State excise 944 1071 1068 1651 1749
Land 114 121 110 92 112
revenue

Stamps & 1117 1236 1275 1690 1608

registration

Motor 345 423 614 752 637

vehicles

Collectively 1177 1240 1358 1708 2030

9455
for others
Trends of Non-Tax Revenue
94-95 95-96 96-97 97-98 98-99

Interest Receipts 1177 1271 2035 1694 1654

Dairy development 647 389 537 710 736
Other Non-tax 243 266 249 327 329
receipts

Forestry & Wild Life 193 144 147 147 130

Non – ferrous 227 285 258 264 257

Mining &
Metallurgical
Industries

Miscellaneous, 86 85 92 114 91
General services
Thank you