Audit Reports
Delhi
Report No.2 of the year 2021 - State Finances Audit Report for the year ended 31 March 2020, Government of National Capital Territory of Delhi
Overview
The Audit Report on State Finances provides an analytical review of the annual accounts of the Government of NCT of Delhi (GNCTD) and functioning of Public Sector Undertakings for the year ended 31 March 2020. It contains five chapters.
Chapter I is an overview of the report and highlights that the revenue surplus of NCT of Delhi in 2019-20 of Rs. 7,499 crore indicates that revenue receipts of the Government were sufficient to meet the revenue expenditure. NCT of Delhi has been able to maintain revenue surplus largely on account of pension liabilities of GNCTD employees being borne by GoI. In addition, expenditure of Delhi Police is also borne by Ministry of Home Affairs, Government of India. The fiscal surplus of NCT of Delhi which was Rs.1,332 crore in 2015-16 turned to deficit 2019-20 of Rs. 416 crore.
Chapter II on finances of the national capital territory of Delhi depicts that Revenue receipts grew by Rs. 4,023 crore (9.33 per cent) over the previous year. Non-debt capital receipts decreased by 49.94 per cent from Rs. 1,644 crore in 2018-19 to Rs. 823 crore in 2019-20. Capital expenditure increased from Rs. 3,266 crore to Rs. 5,472 crore (67.54 per cent) in 2019-20 over the previous year. Revenue expenditure was 81.94 per cent of the total expenditure whereas capital expenditure and disbursement of loans and advances were 11.31 per cent and 6.75 per cent respectively for the year 2019-20. Expenditure on subsidies increased from Rs. 1,867.61 crore in 2015-16 to Rs. 3,592.94 crore in 2019-20 (92.38 per cent) in 2019-20. Debt of GNCTD increased by Rs. 2,268.93 crore (6.98 per cent) from Rs. 32,497.91 crore at the beginning of 2015-16 to Rs. 34,766.84 crore at the end of 2019-20.
Chapter III on Budgetary Management highlights that during 2019-20, there was an overall saving of Rs. 12,670.65 crore against the total grants and appropriations of Rs. 64,180.68 crore (19.74 per cent of total budget). Supplementary grants amounting to Rs. 810.86 crore in 11 cases proved unnecessary. Savings of Rs. 3,289.96 crore (25.97 per cent) were surrendered in March out of total saving of Rs. 12,670.65 crore. Out of the total expenditure of Rs. 51,186.26 crore (excluding recoveries of Rs. 323.77 crore) during 2019-20, expenditure of Rs. 16,207.83 crore (31.66 per cent) was incurred in the last quarter whereas Rs. 2,355.21 crore (14.53 per cent) of the last quarter was incurred during the month of March 2020.
Chapter IV on quality of accounts and financial reporting practices depicts that in the Transport department during 2019-20 in some cases government receipts were not deposited timely in the government account and an amount of Rs. 1,005.65 crore was deposited with delays ranging between 4 and 61 days, which resulted in loss of interest of Rs. 4.81 crore. Also, for the said duration, the amount remained outside the Consolidated Fund of the State. 1,126 Utilisation Certificates (56.33 per cent) amounting to Rs. 134.52 crore were outstanding prior to the year 2011-12 whereas 873 UCs (43.67 per cent) amounting to Rs. 6,722.45 crore were outstanding from 2011‑12 to 2018-19. As of March 2020, a total of 5,225 AC bills involving Rs. 774.47 crore were outstanding. Forty-nine Government Departments did not submit 730 DC bills amounting to Rs. 266.27 crore before closing of the accounts for the financial year 2019-20. The annual accounts of 12 bodies/ authorities due up to 2019-20 had not been received as of September 2020 by audit. However, 30 annual accounts up to the year 2019-20 of 12 bodies/ authorities were pending as on 30 September 2020.
Chapter V on State Public Sector Enterprises (SPSEs) highlights that as on 31 March 2020, there were 18 SPSEs in Delhi, including two Statutory Corporations and 16 Government Companies under the audit jurisdiction of the CAG. In 2019-20 there were 10 profit-earning SPSEs, as compared to eight in
2018-19. The profits earned by the profit making SPSEs increased to Rs. 1,123.10 crore in 2019-20 from Rs. 894.74 crore in 2018-19. There were seven SPSEs that incurred losses as per their latest finalised accounts at the end of March 2020. As of 31 March 2020, there were 16 Government Companies under the purview of CAG’s audit. Of these, accounts for the year 2019-20 were due from 16 Government Companies. However, only 11 Government Companies submitted their accounts for audit by CAG by 31 December 2020. Accounts of five Government Companies were in arrears.
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- Cover Page
- Index
- Preface
- Executive Summary
- Chapter 1: Overview
- Chapter-2: Finances of the NCT of Delhi
- Chapter-3: Budgetary Management
- Chapter 4: Quality of Accounts and Financial Reporting Practices
- Chapter 5: State Public Sector Enterprises
- Appendices
- Glossary of terms