GOVERNMENT OF KARNATAKA ACCOUNTS RECKONER FOR

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Bernadette Thornton
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1 GOVERNMENT OF KARNATAKA ACCOUNTS RECKONER FOR FINANCE DEPARTMENT Computer Cell June 2011

2 CONTENTS Statement No. Details Page No. I Budget at a Glance 01 II Summarised Financial Position of Government of Karnataka as on 31st March III Sources & Applications of Funds 04 IV Summary of State Transactions V Tax Revenue, Non Tax Revenue, Public Debt & Consolidated Fund for the State VI Revenue Receipts, Revenue Expenditure & Revenue Surplus/Deficit 09 VII Arrears of Revenue 10 VIII Analysis of Consolidated Fund IX Object Head wise Revenue Expenditure X Major Head wise Plan/Non Plan Expenditure XI Summary of Appropriation Accounts & Control over Expenditure 61 XII Progressive Capital Expenditure in the form of Equity & Capital Assistance at the end of 31st March XIII State Resources for Plan Expenditure 68 XIV Sectoral Outlays on State Plan Schemes XV Outlay on Centrally Sponsored Schemes XVI Outlay on Central Plan Schemes XVII Major Head wise Expenditure under State Plan Schemes XVIII Major Head wise Expenditure under Centrally Sponsored Schemes XIX Major Head wise Expenditure under Central Plan Schemes 87 XX Public Debt & Liabilities as on 31st March 88 XXI Contingent Liabilities for Guarantees given by the Government 89 XXII Loans & Advances by the State Government 90 XXIII Outstanding Loans as on 31st March XXIV Group wise details of Sanctioned Strength XXV Expenditure on Salaries XXVI No. of Pensioners & Expenditure thereon 99 XXVII Ways & Means Advances and Overdraft 100 XXVIII Misappropriations, Defalcations etc. 101 XXIX Developmental and Non Developmental Expenditure 102

3 STATEMENT I BUDGET AT A GLANCE (` in crores) Sl.No Item RE BE Opening Balance A REVENUE ACCOUNT I. RECEIPTS State Taxes Share of Central Taxes Grants from Central Govt Non Tax Revenue TOTAL (A-I) II. EXPENDITURE Social Services Economic Services General Services GIA & Contribution TOTAL (A-II) Revenue Acc. Surplus/Deficit B CAPITAL ACCOUNT I. RECEIPTS: Loans from Govt. of India Open Market Loans (net) Loans from LIC, RBI, GIC, NABARD & NCD Loans from NSSF Recoveries of Loans & Advances Public Account (net) etc Contingency Fund (Net) TOTAL (B-I) II. DISBURSEMENTS: Capital Outlay (net) Repayment of Central Loans Repayment of Loans to LIC, RBI, GIC, & NCDC etc. Disbursement of Loans & Advances TOTAL (B-II) B Capital Account Surplus/Deficit C Overall Surplus/Deficit for the year D Closing Balance

4 STATEMENT II Summarised Financial Position of Government of Karnataka as on 31st March (` in crores) Item LIABILITIES A. INTERNAL DEBT a) Market loans bearing interest b) Market loans not bearing interest c) Loans from other Institutions T O T A L (A) B. LOANS & ADVANCES FROM CENTRAL GOVT. a) Pre Loans b) Non-Plan Loans c) Loans for State Plan schemes d) Loans for Central Plan Schemes e) Loans for Centrally Sponsored Schemes f) Ways & Means Advances T O T A L (B) LIABILITIES C. CONTINGENCY FUND D. SMALL SAVINGS, PROVIDENT FUND ETC E. DEPOSITS F. RESERVE FUNDS G. SUSPENSE & MISC. BALANCES H. SURPLUS ON GOVT. ACCOUNTS a) Surplus at the end of the year ended 31st March (*) I. (a) Shortfall with RB Deposits (b) Remittances in Transit Add b) Rev. surplus during the current yr c) Other Adjustments T O T A L (H) G R A N D T O T A L ASSETS A. GROSS CAPITAL OUTLAY a) Investment in Companies, Corpns.etc b) Other Capital Outlay T O T A L (A) B. LOANS AND ADVANCES a) Loans for Power Projects

5 STATEMENT II Summarised Financial Position of Government of Karnataka as on 31st March (` in crores) Item b) Other Development loans c) Loans to Govt. servants & Miscellaneous loans T O T A L (B) C. OTHER ADVANCES D. REMITTANCE BALANCES E. CASH a) Cash in Treasuries & Local remittances b) Deposits with RBI c) Departmental Cash balances including Permanent advances d) Cash balance investment e) Remittances in Transit f) Investments from Earmarked Funds Total E F. DEFICIT ON GOVERNMENT ACCOUNTS i) Deficit at the end of the year ended 31st March Add ii) Rev. Deficit during the current year iii) Other Adjustments iv) Capital Receipts T O T A L F G R A N D T O T A L (*) Under the Government System of Accounting,the revenue surplus or deficit is closed annually by Govt. account with the result that cumulative postion of such surplus or deficit is not ascertainmenable. The balancing figure of Rs Crores as on 31 st March 1983 was, therefore, trated as cumulative surplus for drawing up the first statement of financial postion for which took the place of a Balance Sheet. 3

6 STATEMENT III Sources & Application of Funds for the Years to (` in crores) Item SOURCES 1. Revenue Receipts Recoveries from Loans & Advances Increase in Public Debt Contingency Fund Net Receipt from Public Account (i) Increase in Small Savings, PF etc (ii) Increase in Res.Funds (iii) Increase/decrease in Suspense Misc (iv) Effect on Remittance Balances (v) Decrease/Increase in Deposits & Adv Net Receipts from Public Account Misc. Capital Receipts Total APPLICATION 1. Revenue Expenditure Lending for Development & Other Purposes 3. Capital Expenditure Contingency Fund Decrease/Increase in Cash Balance (CB-OB) Total RE BE 4

7 STATEMENT IV Summary of State Transactions Head of Account Receipts Expenditure Receipts Expenditure Receipts Expenditure Receipts Expenditure Receipts Expenditure Revenue Receipts Revenue Expenditure Capital Receipts Capital Receipts Capital Expenditure outside Revenue Account Public Debt Loans & Advances Inter State Settlement PART I CONSOLIDATED FUND PART II CONTINGENCY FUND PUBLIC ACCOUNT I. SMALL SAVINGS, PF ETC. a) Small Savings b) Provident Fund c) Other Accounts d) Other Savings Schemes Total I - Small Savings, PF etc J. RESERVE FUNDS a) Reserve Fund bearing int b) Reserve Funds not bearing Interest Total J - Reserve Funds K. DEPOSITS & ADVANCES a) Deposits bearing int b) Deposits not bearing interest c) Advances Total K - Deposits & Accounts L. SUSPENSE & MISCELLANEOUS a) Suspense b) Other Accounts c) Accounts with Govt. of Foreign Countries d) Reserve Bank Deposits e) Ledger Balance Adjustment Ac f) Miscellaneous Total L - Suspense & Misc M. REMITTANCES a) Money Orders & Other Remittances b) Inter Government Adjustments Total M - Remittances PART III - PUBLIC ACCOUNT Total Receipts/Disbursements Cash Balance (AFS Closing Balance) GRAND Total Receipts/Disbursements

8 STATEMENT IV Summary of State Transactions Head of Account Revenue Receipts Revenue Expenditure Capital Receipts Capital Receipts Capital Expenditure outside Revenue Account Public Debt Loans & Advances Inter State Settlement PART I CONSOLIDATED FUND PART II CONTINGENCY FUND PUBLIC ACCOUNT I. SMALL SAVINGS, PF ETC. a) Small Savings b) Provident Fund c) Other Accounts d) Other Savings Schemes Total I - Small Savings, PF etc. J. RESERVE FUNDS a) Reserve Fund bearing int. b) Reserve Funds not bearing Interest Total J - Reserve Funds K. DEPOSITS & ADVANCES a) Deposits bearing int. b) Deposits not bearing interest c) Advances Total K - Deposits & Accounts L. SUSPENSE & MISCELLANEOUS a) Suspense b) Other Accounts c) Accounts with Govt. of Foreign Countries d) Reserve Bank Deposits e) Ledger Balance Adjustment Ac f) Miscellaneous Total L - Suspense & Misc. M. REMITTANCES a) Money Orders & Other Remittances b) Inter Government Adjustments Total M - Remittances PART III - PUBLIC ACCOUNT Total Receipts/Disbursements Cash Balance (AFS Closing Balance) GRAND Total Receipts/Disbursements RE BE Receipts Expenditure Receipts Expenditure Receipts Expenditure Receipts Expenditure Receipts Expenditure

9 STATEMENT V Tax Revenue, Non Tax Revenue, Public Debt & Consolidated Fund of the State Item RE BE A. Tax Revenue State's Own Tax Revenue 1. Commercial Taxes 0022 Taxes on Agricultural Income Other Taxes on Income and Expenditure Taxes on Sales, Trade etc Taxes on Goods & Passengers Other Taxes and Duties on Commodities & Services 101 Entertainment Tax Betting Tax Luxury Tax Total - Commercial Taxes State Excise Taxes on Vehicles Stamps and Registrations Land Revenue Taxes and Duties on Electricity Other Taxes and Duties States Own Tax Revenue Tax Devolution From Centre 0020 Corporation Tax Income Tax Other than Corpn.Tax Other Taxes on Income Taxes on Wealth Customs Union Excise Duty Service Tax Other Taxes & Duties Total Tax Devolution From Centre A. Tax Revenue

10 STATEMENT V Tax Revenue, Non Tax Revenue, Public Debt & Consolidated Fund of the State Item RE BE B. Non-Tax Revenue 1. Interest Receipt 0049 Interest Receipts Dividends and Profits Total Other Non- Tax Revenue General Services Social Services Economic Services Total B. Non-Tax Revenue C. Grants -in - Aid and Contributions 1601 Grants -in -Aid from Central Govt. Non-Plan Grants Grants for State Plan Schemes Grants for Central Plan Schemes Grants for Centrally Sponsored Schemes Total States Share of Union Excise Duties Total. C Total Revenue Receipts D. Capital Receipts E. Public Debt 6003 Internal Debt Market Loans Negotiated Loans Small Savings Loans Ways and Means Advances from RBI Loans and Advances from Central Govt Non Plan Loans State Plan Loans Central Plan Loans C.S.S. Loans Ways and Means Advances Pre Loans rounding off error Total E. Public Debt F. Loans and Advances G. Inter State Settlement H. Transfer to Contingency Fund TOTAL I. Consolidated Fund

11 STATEMENT VI Revenue Receipts, Revenue Expenditure, Surplus/Deficit (` in crores) Item RE BE I. Revenue raised by the Government A.TAX REVENUE (OWN TAX REVENUE) 1 Taxes on Sales, Trades, etc State Excise Taxes on Vehicles Stamps & Registration Fees Land Revenue Taxes & Duties on Electricity Taxes on Goods & Passengers Other Taxes A. Tax Revenue B. NON-TAX REVENUE Total II. Receipts from Govt. of India by way of Tax Devolution (a) Devolution from Centre Total II C. GRANTS-IN-AID (i) Non-Plan Grants (ii) Grants for State Plan Schemes (iii) Grants for Central and Centrally Sponored Schemes Total Grants-in-Aid Total Receipts from Government of India III Total Receipts of the State Govt. (Rev.Acc) IV Percentage of revenue raised to Total Receipts V. Revenue Expenditure a) Plan b) Non-Plan Total Revenue Expenditure VI Revenue Deficit(-)/Surplus(+) VII % of deficit/surplus to Non-Plan Expenditure VIII % increase in Rev Rec over the previous year IX Revenue deficit/surplus as a % of Rev Receipts X % of growth of Non-Tax Rev over the previous year XI % of Receipts from GoI to Rev Receipts XII % of growth of Tax Rev over previous year XIII % increase in Revenue Expr over previous year XIV % of Receipts from GoI to Rev Expr

12 STATEMENT VII Arrears of Revenue (` in crores) Year Revenue Raised (Rs.in Crores) Arrears of Revenue (Rs.in Crores) Percentage of arrears to revenue raised

13 STATEMENT VIII Analysis of Consolidated Fund Obj Hd ITEM Plan Non-Plan Plan Non-Plan Plan Non-Plan Plan Non-Plan Plan Non-Plan A.State Sector of which Pay-Officers Pay-Staff Interim Relief Dearness Allowance Other Allowance Medical Allowance Total 1. Salary Administrative Expenditure 015 Subsidiary Expenses Reimbursement of Medical Expenses Establishment Charges Transferred From Major & Meadium Irrigation Wages Travel Expenses Conveyance Allowance of Parliamentary 046 Functionaries Office Expenses General Expenses Telephone Charges Purchase of Furniture and Fixture for Office Electricity and Water Charges Other Charges Allowances to Witnesses and Prosecutors Remuneration Payment for Professional and Special Services Commission to Official Stamp Vendors Rent for A.N.M Hostels Building Expenses Rents,Rates and Taxes Libraries and Periodicals Publicity Expenses Publications Publicity and Advertisements Advertising, Sales and Publicity Publicity & Propaganda Publication and Hoardings Printing Charges

14 STATEMENT VIII Analysis of Consolidated Fund Obj Hd ITEM Plan Non-Plan Plan Non-Plan Plan Non-Plan Plan Non-Plan Plan Non-Plan 096 Purchase of Stationery - Govt. Press Tender Bulletin Expenses Secret Service Expenses Preliminary Expenses Motor Vehicles Fuel and Oil Expenses Repairs of Motor Vehicles Purchase of New Motor Vehicles Transport Expenses Prize Money Cash and Incentive Awards Payment of Commission to Agents Award Total 2. Administrative Expenditure Others 001 Consolidated Salaries Establishment Charges - transferred from Public Works Establishment Charges Transferred From Minor Irrigation Other Expenses Text Books Financial Assistance/Relief Grants-in-Aid Special Grants Assistance in Kind Contributions Contributions to Provident Fund Subsidies Contributions to Band Fund Rebate Compensations Scholorships and Stipends Stipends Scholarships Ration Scholarships & Incentives Hospitality Expenses

15 STATEMENT VIII Analysis of Consolidated Fund Obj Hd ITEM Plan Non-Plan Plan Non-Plan Plan Non-Plan Plan Non-Plan Plan Non-Plan 121 Sumptuary Allowances Entertainment Allowances General Elections Bye Elections Modernisation Terminal Leave Benefits Repayment of Internal Debt Repayment of Central Debt Assistance for Repayments Capital Expenses Special Development Plan Survey Major Works Minor Works Works Buildings Acquisition of Land Infrastructure Land & Buildings Repairs Maintenance and Repairs Special Repairs Extensions & Improvements Construction of Wharfs, Jetties & Other 155 Facilities Navigational Aids Renewals Furnishings Purchase of Seed Cocoons Reservoir Dam & Appurtenant Works Canals & Branches - Normal Distributaries - Normal Water Courses Roads Bridges Land Drainages Computer Software

16 STATEMENT VIII Analysis of Consolidated Fund Obj Hd ITEM Plan Non-Plan Plan Non-Plan Plan Non-Plan Plan Non-Plan Plan Non-Plan 180 Machinery and Equipment Machinery & Equipment - Transferred from Public Works Repairs and Carriages Machinery & Equipments Transferred from Minor Irrigation Maintenance GIA for ZP 211 Investment Materials and Supplies Drugs and Chemicals Chemicals and Glassware Raw Materials New Supplies Cost of Materials and Equipment supplied by 226 GOI Equipments and Clothing Hospital Accessaries Bedding and Clothing Diet Expenses X-Ray Films Equipment Charges Raw Material - Training Section Debt Servicing Interest Interest on Capital Pensionary Charges Pension & Retirement Benefits Commuted Value of Pensions Compassionate Allowances D.C.R.G Inter Account Transfers Depreciation Transfer to Depreciation Reserve Fund Suspense Stock Debits M P W A Debits Stock Credits M P W A Credits

17 STATEMENT VIII Analysis of Consolidated Fund Obj Hd ITEM Plan Non-Plan Plan Non-Plan Plan Non-Plan Plan Non-Plan Plan Non-Plan 296 Stock Miscellaneous Works Advances Ex-Gratia Medical Charges Library Charges Remuneration to Shanbhogues and Patels Remuneration to Gramasahayakas Dieting and Moving charges Feed and Fodder Livestock and Fodder M.O. Commission for Pension Payments Equipments and Apparatus (including 313 computers) Laboratory Charges Rewards Training Repairs and Miscellaneous (Training Section) Repairs and Miscellaneous (Workshop Section) Labour (Workshop Section) Capitation Grant Honorarium Boarding Charges Animals Agricultural Inputs Programmes Purchase of Books Maintenance of Cattle Agricultural Implements Birds Uniform Charges Fee Compensation Bonus for Sandalwood Extracted from Private 353 Holdings Telephone Charges - Council of Ministers Legal Assistance Committees, Conferences, Seminars, Tribunals 362 Etc.,

18 STATEMENT VIII Analysis of Consolidated Fund Obj Hd ITEM Plan Non-Plan Plan Non-Plan Plan Non-Plan Plan Non-Plan Plan Non-Plan 363 Exhibitions Deduct - Recoveries Reimbursement of Charges on Account of Related Instructions, Shop Floor and Basic 365 Training Civil Works Deduct - Amount Transferred to Other 369 Departments/Govts. etc Cost of Security Force of Police Reimbursement of Sales Tax on Tickets Sold 371 Outside the State Feed Nutrition Deduct - Amount Transferred to 4701 Capital 378 Outlay on Major & Medium Irrigation Normal Honorarium to Doctors for Distinguished 383 Services Conservation Construction Sports & Games Purchase of Samples of Drugs for Testing Advances Loans Loans to PSUs & Local Bodies Construction Special Component Plan Tribal Sub Plan Rural Water Supply Schemes Rural Sanitation Rehabilitation Insurance Cost of Stamps House Sites Examination Expenses Transporation Charges NABARD Works Deduct - SCP Pooled Upfront

19 STATEMENT VIII Analysis of Consolidated Fund Obj Hd ITEM Plan Non-Plan Plan Non-Plan Plan Non-Plan Plan Non-Plan Plan Non-Plan 443 Deduct - TSP Pooled Upfront Capital Expenditure Loans to Co-operative Societies Lumpsum - State Total 3. Others B.District Sector of which Salary PO PS IR DA OA MA Total GIA for ZP Lumpsum - ZP Bangalore (Urban) Bangalore (Rural) Chitradurga Kolar Shimoga Tumkur Mysore Chickmagalore Dakshina Kannada Hassan Kodagu Mandya Belgaum Bijapur Dharwar Uttara Kannada Gulbarga Bellary Bidar

20 STATEMENT VIII Analysis of Consolidated Fund Obj Hd ITEM Plan Non-Plan Plan Non-Plan Plan Non-Plan Plan Non-Plan Plan Non-Plan 420 Raichur Yadgir SCP 423 TSP 451 Davanagere Ramanagara Chickkaballabur Chamarajanagar Udupi Bagalkot Gadag Haveri Koppal Less Salary Total Consolidated Fund (Total-A+Total B) (P+NP)

21 STATEMENT VIII Analysis of Consolidated Fund Obj Hd ITEM A.State Sector of which 002 Pay-Officers 003 Pay-Staff 004 Interim Relief 011 Dearness Allowance 014 Other Allowance 020 Medical Allowance Total 1. Salary 2. Administrative Expenditure 015 Subsidiary Expenses 021 Reimbursement of Medical Expenses Establishment Charges Transferred From Major & Meadium Irrigation 031 Wages 041 Travel Expenses Conveyance Allowance of Parliamentary 046 Functionaries 050 Office Expenses 051 General Expenses 052 Telephone Charges 053 Purchase of Furniture and Fixture for Office 058 Electricity and Water Charges 060 Other Charges 062 Allowances to Witnesses and Prosecutors 063 Remuneration 064 Payment for Professional and Special Services 065 Commission to Official Stamp Vendors 070 Rent for A.N.M Hostels 071 Building Expenses 072 Rents,Rates and Taxes 075 Libraries and Periodicals 080 Publicity Expenses 081 Publications 084 Publicity and Advertisements 091 Advertising, Sales and Publicity 092 Publicity & Propaganda 093 Publication and Hoardings 094 Printing Charges RE BE Plan Non-Plan Plan Non-Plan Plan Non-Plan Plan Non-Plan

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