final designed ppt (version 7) for JS (P)

Report
Financial Management &
Physical Progress
11th September, 2012
13,216
Exp.
18,405
15,850
13,089
10,565
Exp.
4,000.00
3,204
6,000.00
4,434
8,000.00
4,519
5,774
10,000.00
7,010
8,509
12,000.00
10,941
14,000.00
Release
16,000.00
Release
18,000.00
14,669
20,000.00
16,113
NRHM -Releases & Expenditure 2005-06 to 2010-12
2,000.00
2005-06
2006-07
2007-08
2008-09
Releases and Expenditure are inclusive of State share.
2009-10
2010-11
Exp.
Release
Exp.
Release
Exp.
Release
Exp.
Release
Exp.
Release
-
2011-12
States who could not Avail more than 90% of B.E during
the F.Y 2011-12
Programmes
States
Andhra Pradesh, Delhi, Goa, Himachal
Pradesh, Kerala, Manipur, Meghalaya *,
RCH Flexible Pool
Mizoram, Sikkim, Tamil Nadu, Tripura* &
Uttar Pradesh
Mission Flexible Bihar, Delhi, Manipur, Sikkim & Uttar
Pool
Pradesh
Andaman & Nicobar Islands, Bihar,
NRHM
Chandigarh, Dadra & Nagar Haveli, Daman
(Including all the
& Diu, Delhi, Lakshadweep, Manipur,
Programmes)
Meghalaya, Sikkim, Tripura & Uttar Pradesh
DoE Conditionalities for Release of Funds
Observance of discipline in fiscal transfers to
States:
• Furnishing the Utilization Certificates is MUST.
• No funds transfer under any Plan schemes in
relaxation of matching funding by the states.
• State Governments to furnish monthly returns of
Plan expenditure.
• The unspent balances available with the States
and implementation agencies to be taken into
account before further releases are made.
Criteria for Release of Funds
First release of 75% of B.E.•
•
•
•
No shortfall under State’s Matching contribution
No Pending Audited UCs up to 2010-11
After deducting the Unspent balance
Regular Financial Reporting
Final release of balance 25% of B.E.• Submission of Consolidated Audit Report of 2011-12 and Audited
UCs
• Credit of 25%/10% State Share to Bank account of SHS for the
amount already released by GOI in 2012-13 after contributing the
arrears of matching State share.
• Submission of Physical and Financial Progress made by the State.
• Compliance with above and ROP conditionalities of incentives and
disincentives.
All states MUST ensure compliance else release not possible
State Share Status (High Focus States)
Rs. in crore
State
Bihar
Chhattisgarh
Total B.E for
year 2012-2013
Accumulated
arrears in State
share till 20112012
State Share
for 2012-13
Total
pending
Share
1,421.32
473.71
-134.54
36.95
473.77
157.90
339.23
194.85
H.P.
141.97
24.28
15.77
40.06
J&K
Jharkhand
209.75
555.83
37.12
11.04
23.31
185.28
60.43
196.32
M.P.
Orissa
Rajasthan
1,032.41
653.52
980.98
164.30
9.91
-6.08
344.14
217.84
326.99
508.43
227.75
320.92
U. P.
Uttarakhand
2,685.50
206.67
177.01
0.00
895.17
33.86
1,072.18
33.86
6
State Share Status (NE States)
Rs. in crore
State
Arunachal
Pradesh
Total B.E for
year 20122013
Accumulated
arrear in
State share
till 2011-2012
State Share
for 2012-13
Total pending
Share
74.01
17.82
8.22
26.04
1,054.14
98.18
117.13
215.30
Manipur
114.66
40.87
12.74
53.61
Meghalaya
125.45
-2.64
13.94
11.30
Mizoram
75.84
10.65
8.43
19.07
Nagaland
95.78
6.56
10.64
17.21
Sikkim
54.12
17.45
6.01
23.46
Tripura
133.44
13.55
14.83
28.38
Assam
7
State Share Status (Non High Focus States)
Rs. in crore
State
Andhra Pradesh
Goa
Gujarat
Haryana
Karnataka
Kerala
Maharashtra
Punjab
Tamil Nadu
West Bengal
Total B.E for
year 2012-2013
1,088.44
23.96
715.69
289.15
721.48
379.23
1,270.27
318.91
867.98
1,026.41
Accumulated State Share for
arrears in
2012-13
State share till
2011-2012
467.46
-0.09
150.02
44.05
15.90
153.13
165.76
66.75
124.80
122.58
176.31
7.99
238.56
76.38
240.49
118.18
423.42
106.30
271.31
133.33
Total pending
Share
643.77
7.90
388.59
120.43
256.40
271.31
589.19
173.06
396.10
8
255.90
State Share Status (Small States/ UTs)
Rs. in crore
State
Andaman &
Nicobar Islands
Total B.E for
year 20122013
Accumulated
arrear in
State share
till 2011-2012
State Share
for 2012-13
Total
pending
Share
22.60
-2.72
7.53
4.82
Chandigarh
Dadar & Nagar
Haveli
14.59
1.32
4.86
6.18
7.54
1.53
2.51
4.05
Daman and Diu
5.97
-0.09
1.99
1.90
169.95
40.91
56.65
97.56
3.52
-0.35
1.17
0.83
15.89
1.17
5.30
6.479
Delhi
Lakshadweep
Puducherry
No /Low Releases (2012-13)
Pool
States / UTs
Reasons
RCH
Himachal Pradesh, J & K,
Assam, Manipur, Nagaland,
Tripura, Andhra Pradesh,
Haryana,
Maharashtra,
Tamil Nadu, Kerala , Delhi.
Due to shortfall in
State Share and / or
Pending Audited UCs
of 2009-10 & 2010-11.
Mission
Flexible
Pool
For Jharkhand (Fund
Chhattisgarh, Jammu & Position is pending
Kashmir, Madhya Pradesh, since January -2012)
Jharkhand,
Manipur,
Meghalaya, Tripura, Tamil For Assam, Manipur,
Nadu, Kerala.
Tripura,
Delhi,
Meghalaya UCs are
pending from 2009-10
10
Status of Director Finance at State Level
1.
Defaulting States A & N Islands, Dadra & Nagar
[Director Finance Haveli,
Daman & Diu,
position is vacant] Delhi,
Himachal
Pradesh,
Lakshadweep,
Meghalaya,
Sikkim
8
2.
States
where Chandigarh,
Director Finance
is in Additional Uttarakhand
Charge
2
The State should appoint the Director Finance immediately for
improving the financial management system of the State.
11
Statutory Audit and Financial Management Issues 2010-11
Shortcomings
Adverse Audit
Opinion
Weak Significant
Internal Controls
and Accounting
States concerned
Andhra Pradesh, Meghalaya
No. of states
2 States
Delhi , Chhattisgarh, Manipur,
15
Arunachal Pradesh, Uttarakhand, (7 NE States, 5
Tripura, Jharkhand, Rajasthan, J & K, High Focus and
Assam, Goa, Arunachal, Manipur,
3 Others)
Nagaland, Daman & Diu
Madhya Pradesh, Haryana, Mizoram
3 States
Significant
variances in
opening balances
Missing Audit Kerala, Meghalaya, Sikkim, Gujarat, 6 States (3 NE
Check List &
Assam & Punjab
States)
Management
12
Statutory Audit and Financial Management Issues 2010-11
Shortcomings
Incomplete
Consolidation (for
NDCPs)
Heavy Unsettled
Advances
Pending Inter Unit
Reconciliation
Reconciliation with
FMR not submitted
States concerned
No. of states
Andhra
Pradesh,
Meghalaya,
3 States
Chhattisgarh
Punjab, Gujarat, West Bengal,
Madhya Pradesh
Himachal Pradesh, Jharkhand
4 States
2 States
Nagaland,
Bihar,
Jharkhand, 13 States
Uttarakhand, Manipur, Meghalaya,
Sikkim, Gujarat, Mizoram, Kerala,
West Bengal, Lakshadweep &
Madhya Pradesh
The States to ensure to lay the Statutory Audit Report before the
13
General Body Meeting for approval.
Status of Statutory Audit for 2011-12
Statutory Audit Reports
Received
Himachal Pradesh, Manipur , Puducherry,
Haryana, Uttarakhand and Maharashtra
Pending ATR on Statutory
Audit (2010-11)
Jharkhand, Andaman & Nicobar, Assam, Punjab,
Delhi, Gujarat, Maharashtra, Sikkim, Arunachal
Pradesh, Kerala
Concurrent Audit Status of 2011-12
No. of States No. of States not
implemented
implemented
33
2
Name of
States
Remarks
Dadra, Nagar
& Haveli,
Lakshadweep
Only Chandigarh, Delhi,
Kerala,
Karnataka
&
Haryana have submitted
reports.
Due date for submission of Statutory Audit of 2011-12 was 31st July, 2012.
States/UTs are to furnish the Executive Summary on Concurrent Audit to the
Ministry on quarterly basis.
Status of FMR and SFP for the quarter ending 30th
June 2012
States which have
reported Physical
Progress in FMR
(Good Reporting
States)
Goa, Manipur,
Lakshadweep, Sikkim,
J & K, Haryana
Arunachal Pradesh, M.P.,
Defaulting States /
States submitting FMR Mizoram, Karnataka, Bihar,
after the due date (31st Chhattisgarh, Daman & Diu,
Delhi, Goa, Himachal
July, 2012)
Pradesh, Nagaland, Orissa,
Tripura, Uttarakhand
15
CAUTION
It may be noted that the Centre’s Unspent
Balance which remained as Non lapsable so far
is proposed to become a part of Central Pool
and the Unspent Balance will be adjusted
against the Grants in Aid of the Next Financial
Year (from 2013-14 and onwards).
16
Ways to Improve the pace and quality of Funds
Utilization
 HR :- Filling up of vacant Finance Positions in the
State including Director-Finance on priority.
 Sensitization and Capacity Building : For Finance
Personnel's at various levels as per the Training
Calendar.
 Financial Integration : Ensure Integration of all
Vertical Programmes under the NRHM at all levels.
 Implement the Model Hand Books and Operational
Guidelines.
17
Ways to Improve the pace and quality of Funds
Utilization
 Regular Review Meetings at State, District and Block
levels, RKS levels.
 Identify the areas of low utilization and initiate a detailed
work plan for timely action.
 Financial Monitoring of Advances especially under
Procurements and Civil Construction.
 Ensure timely release of matching state share. Send the
UC for the state’s expenditure in 2007-08 on the Family
Planning.
 Track flow of funds using CPSMS and E-banking.
18
Central Plan Scheme Monitoring System
(CPSMS)
CPSMS is fund monitoring system introduced by Controller
General of Accounts ,Ministry of Finance and duly recommended
by Planning Commission for all Ministries .
The following are important features of CPSMS:
• Tracking of flow of funds to the lowest level of implementation.
• On line information of bank balances to facilitate “Just –In - time
provision of funds to implementing agencies.
• Decision Support System for all levels of programme managers.
• Enhance transparency and accountability in public expenditure.
Ensure its effective roll out.
19
Integration of Banking System
NRHM Operational Guidelines requires transfer of funds through banking
channels and funds are transferred to the approved bank accounts.
Following states still have to submit the approved bank details.
States
Remarks
Jharkhand
No details received
Rajasthan
Incomplete details
Assam
No details received
Mizoram
No details received
Andhra Pradesh
No details received
Gujarat
No details received
Maharashtra
No details received
Delhi
Details not certified by bankers
20

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