),1$1&($&&28176 92/80(, IRUWKH\HDU  *29(510(172)7$0,/1$'8 7DEOHRI&RQWHQWV 6XEMHFW 3DJH1R 9ROXPH ± , Certificate of the Comptroller and Auditor General of India LLL Guide to Finance Accounts L[ 1 StatementofFinancialPosition  2 StatementofReceiptsDnd Disbursements  AnnexureCash Balances Dnd Investments of Cash Balances  3 Statementof Receipts (ConsolidatedFund)  4 Statementof Expenditure (Consolidated Fund)  5 Statementof Progressive CapitalExpenditure  6 Statementof Borrowings and 2ther Liabilities  7 Statementof Loans and Advances given by the Government  8 Statementof Investments of the Government  9 StatementofGuaranteesgivenby the Government  10 StatementofGrantsin$idgivenbythe Government  11 StatementofVotedand Charged Expenditure  12 Statement on Sources and Application of fundsfor(xpenditureother  thanRQ5evenue$ccount 13 Summary of Balances under Consolidated Fund, ContingencyFund  and Public Account Notes to Accounts  9ROXPH ± ,, 3DUW,± 'HWDLOHG6WDWHPHQWV 14 Detailed Statement of Revenue and Capital Receipts by Minor  heads 15 Detailed Statement of Revenue Expenditure by Minor heads  16 Detailed Statement of Capital Expenditure E\0LQRUKHDGVDQG6XE  KHDGV  Detailed Statement oQ Borrowings and Other Liabilities  18 Detailed Statement oQ Loans and Advances JLYHQ by  Government 19 Detailed Statement of Investments of the Government  20 Detailed Statement of GuaranteeV given by the Government  21 Detailed Statement oQ Contingency Fund and Public Account  Transactions 22 Detailed Statement oQ Investments of Earmarked Funds  7DEOHRI&RQWHQWVconcld. 6XEMHFW 3DJH1R 9ROXPH,,concld. 3DUW,,$SSHQGLFHV I Comparative ExpenditureonSalary  II Comparative Expenditure on Subsidy  III Grantsin-$id/Assistance given by the State Government  (,nstitution-wise and Scheme-wise) IV Details of Externally Aided ProjectV  V ([SHQGLWXUHRQ6FKHPHV A. Central Schemes (Centrally Sponsored Schemes and Central  Schemes) B.State6FKHPHV  VI Directtransfer of Central Schemefundsto implementingDgencies  in the State (Funds routed outside State Budget) (UnauditedFigures) VII Acceptanceand Reconciliation of%alances (As depictedin  Statement18 and 21) VIII Financial Results of Irrigation Schemes  IX Commitments of the Government– List of IncompleteCapital  Works X MaintenanceExpenditurewith segregationof Salaryand Non-  Salary portion XI Detailed Accounts showing transferto ULBs/ PRIsand direct  transfer of funds to ULBs/PRIs XII Major Policy Decisions of the Governmentduring the year or new  schemesproposed in theBudget XIII Committed Liabilities of the Government  XIV 5HRUJDQLVDWLRQRIWKH6WDWHV,WHPVIRUZKLFKallocation of  balancesEHWZHHQDPRQJWKH6tateshas not been finalised &(57,),&$7(2)7+( &203752//(5$1'$8',725*(1(5$/2),1',$ This compilation containing the Finance Accounts of the Government of Tamil Nadu for the year ending 31 March 2021 presents the financial position along with accounts of the receipts and disbursements of the Government for the year. These accounts are presented in two volumes, Volume I contains the consolidated position of the state of Finances and Volume II depicts the Accounts in detail. The Appropriation Accounts of the Government for the year for Grants and Charged Appropriations are presented in a separate compilation. The Finance Accounts have been prepared under my supervision in accordance with the requirements of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 and have been compiled from the accounts rendered by the treasuries RIILFHV and departments responsible for the keeping of such accounts functioning under the control of the Government of Tamil Nadu and the Statements received from the Reserve Bank of India. Statements 1R 8, 9, 19, 20, explanatory notes to Statements 14, 15 and Appendices VIII and IX in this compilation have been prepared directly from the information received from the Government of Tamil Nadu/Corporations/ Companies/Societies who are responsible to ensure the correctness of such information. The treasuries, offices, and/or departments functioning under the control of the Government of Tamil Nadu are primarily responsible for preparation and correctness of the initial and subsidiary accounts as well as ensuring the regularity of transactions in accordance with the applicable laws, standards, rules and regulations relating to such accounts and transactions. I am responsible for preparation and submission of Annual Accounts to the State Legislature. My responsibility for the preparation of Accounts is discharged through the Office of the Accountant General (Accounts & Entitlements) 7DPLO 1DGX. The audit of these accounts is independently conducted through the Office of the Principal Accountant General (Audit-I) 7DPLO 1DGX in accordance with the requirements of Articles 149 and 151 of the Constitution of India and the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act 1971, for expressing an opinion on these accounts based on the results of such audit. These offices are independent organizations with distinct cadres, separate reporting lines and management structure. The audit was conducted in accordance with the Auditing Standards generally accepted in India. These Standards require that we plan and perform the audit to obtain reasonable assurance that the accounts are free from material misstatement. 7KH audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. On the basis of the information and explanations that my officers required and have obtained and according to the best of my information as a result of test audit of the accounts and on consideration of explanations given, I certify that, to the best of my knowledge and belief, the Finance Accounts read with the explanatory ‘Notes to Accounts’ give a true and fair view of the financial position and the receipts and disbursements of the Government of Tamil Nadu for the year 2020-21. Points of interest arising from study of these accounts as well as test audit conducted during the year or earlier years are contained in my )LQDQFLDO &RPSOLDQFH DQG 3HUIRUPDQFH $XGLW Reports on the Government of Tamil Nadu being presented separately for the year ended 31 March 2021. (PSKDVLVRI0DWWHU I ZRXOG draw attention to the following VLJQLILFDQW issues, which are important from the SRLQW RI view of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ate: 18th February 2022  *LULVK&KDQGUD0XUPX Place: New Delhi Comptroller and Auditor General of India *XLGHWR )LQDQFH$FFRXQWV $ %URDGRYHUYLHZRIWKHVWUXFWXUHRI*RYHUQPHQWDFFRXQWV  The Finance Accounts of the State of Tamil Nadu present the accounts of receipts and outgoings of the Government for the year, together with the financial results disclosed by the Revenue and Capital accounts, the accounts of the Public Debt and the liabilities and assets of the State Government as worked out from the balances recorded in the accounts.  The Accounts of the Government are kept in three parts: 3DUW , 7KH &RQVROLGDWHG )XQG This Fund comprises all revenues received by the State Government, all loans raised by the State Government (market loans, bonds, loans from the Central Government, loans from Financial Institutions, Special Securities issued to National Small Savings Fund, etc.), Ways and Means advances extended by the Reserve Bank of India and all moneys received by the State Government in repayment of loans. No moneys can be appropriated from this Fund except in accordance with law and for the purposes and in the manner provided by the Constitution of India. Certain categories of expenditure (e.g., salaries of Constitutional authorities, loan repayments etc.), constitute a charge on the Consolidated Fund of the State (Charged expenditure) and are not subject to vote by the Legislature. All other expenditure (Voted expenditure) is voted by the Legislature. The Consolidated Fund comprises two sections: Revenue and Capital (including Public Debt, Loans and Advances). These are further categorised under 'Receipts' and 'Expenditure'. The Revenue Receipts section is divided into three sectors, viz., 'Tax Revenue', 'Non Tax Revenue' and 'Grants-in-Aid and Contributions'. These three sectors are further divided into sub-sectors like 'Taxes on Income and Expenditure', 'Fiscal Services', etc. The Capital Receipts section does not contain any sectors or sub-sectors. The Revenue Expenditure section is divided into four sectors, viz., 'General Services', 'Social Services', 'Economic Services' and 'Grants-in-Aid and Contributions'. These sectors in the Revenue Expenditure section are further divided into sub-sectors like, 'Organs of State', 'Education, Sports, Art and Culture' etc. The Capital Expenditure section is sub-divided into seven sectors, viz., 'General Services', 'Social Services', 'Economic Services', 'Public Debt', 'Loans and Advances', 'Inter-State Settlement' and 'Transfer to Contingency Fund'. 3DUW ,, 7KH &RQWLQJHQF\ )XQG This Fund is in the nature of an imprest which is established by the State Legislature by law, and is placed at the disposal of the Governor to enable advances to be made for meeting unforeseen expenditure pending authorisation of such expenditure by the State Legislature. The fund is recouped by debiting the expenditure to the concerned functional major head relating to the Consolidated Fund of the State. The corpus of the Contingency Fund of the Government of Tamil Nadu for 20is C150 crore. 3DUW ,,, 7KH 3XEOLF $FFRXQW All other public moneys received by or on behalf of the Government, where the Government acts as a banker or trustee, are credited to the Public Account. The Public Account includes repayables like Small Savings and Provident Funds, Deposits (bearing interest and not bearing interest), Advances, Reserve Funds (bearing interest and not bearing interest), Remittances and Suspense heads (both of which are transitory heads, pending final booking). The net cash balance available with the Government is also included under the Public Account. The Public Account comprises of six sectors, viz., 'Small Savings, Provident Funds etc.', 'Reserve Funds', 'Deposits and Advances', 'Suspense and Miscellaneous', 'Remittances', and 'Cash Balance'. These sectors are further sub-divided into sub-sectors. The Public Account is not subject to the vote of the Legislature.  Government accounts are presented under a six tier classification, viz., Major Heads (four digits), Sub-Major Heads (two digits), Minor Heads (three digits), Sub-Heads (two characters), Detailed Heads (two digits), and Object Heads (two digits). Major Heads represent functions of Government, Sub-Major Heads represent sub - functions, Minor Heads represent programmes/ activities, Sub-Heads represent schemes, Detailed Heads represent sub- schemes, and Object Heads represent purpose/ object of expenditure. (ix) L[  The main unit of classification in accounts is the Major Head which contains the following coding pattern (according to the List of Major and Minor Heads corrected up to 31 March 20 : 0005 to 1606 Revenue Receipts 2011 to 3606 Revenue Expenditure 4000 Capital Receipts 4046 to 7810 Capital Expenditure (including Public Debt, Loans and Advances) 7999 Appropriation to the Contingency Fund 8000 Contingency Fund 8001 to 8999 Public Account  The Finance Accounts, generally (with some exceptions), depict transactions upto the Minor Head. The figures in the Finance Accounts are depicted at net level, i.e., after accounting for recoveries as reduction of expenditure. This treatment is different from the depiction in the Demands for Grants presented to the Legislature and in the Appropriation Accounts, where, expenditure is depicted at the gross level.  A pictorial representation of the structure of accounts is given below: 6WUXFWXUHRI*RYHUQPHQW$FFRXQWV *RYHUQPHQW$FFRXQWV Consolidated Fund Contingency Fund Public Account Small Savings, Provident Funds etc., Reserve Funds, Deposits and Advances, Suspense and Remittances, Revenue Capital, Public Debt, Loans Cash Balances etc. Receipts Expenditure Receipts Expenditure/ Payments Tax, Non-Tax, Grants-in-Aid General Services, Social Services, Economic Services, Grants-in-Aid General Services, Social Services, Economic Services, Public Debt, Loans and Advances, Inter-State Settlement, Transfer to Contingency Fund [ (x) % :KDWWKH)LQDQFH$FFRXQWVFRQWDLQ The Finance Accounts are presented in two volumes. 9ROXPH , contains the Certificate of the Comptroller and Auditor General of India, Guide to the Finance Accounts, 13 statements which give summarised information on the financial position and transactions of the State Government for the current financial year, Notes to Accounts and Annexures to the Notes to Accounts. Details of  statements in 9ROXPH , are given below:  6WDWHPHQWRI)LQDQFLDO3RVLWLRQ: This statement depicts the cumulative figures of assets and liabilities of the State Government, as they stand at the end of the year, and as compared to the position at the end of the previous year.  6WDWHPHQW RI 5HFHLSWV DQG 'LVEXUVHPHQWV: This statement depicts all receipts and disbursements of the State Government during the year in all the three parts in which Government accounts are kept, viz., the Consolidated Fund, Contingency Fund and Public Account. In addition, it contains an Annexure, showing alternative depiction of Cash Balances (including investments) of the Government. The Annexure also depicts the Ways and Means position of the Government in detail.  6WDWHPHQW RI 5HFHLSWV &RQVROLGDWHG )XQG : This statement comprises 5evenue and &apital 5eceipts and borrowings and repayments of the loans given by the State Government. This statement corresponds to detailed statements 14, 17 and 18 in Volume II of the Finance Accounts.  6WDWHPHQW RI ([SHQGLWXUH &RQVROLGDWHG )XQG : In departure from the general depiction of the Finance Accounts up to the Minor Head level, this statement gives details of expenditure by nature of activity (objects of expenditure) also. This statement corresponds to detailed statementV 15, 16, 17 and 18 in Volume II.  6WDWHPHQW RI 3URJUHVVLYH &DSLWDO ([SHQGLWXUH This statement corresponds to the detailed statement 16 in Volume II.  6WDWHPHQW RI %RUURZLQJV DQG 2WKHU /LDELOLWLHV: Borrowings of the Government comprise market loans raised by it (Internal Debt) and Loans and Advances received from the Government of India. ‘Other Liabilities’ comprise ‘Small Savings, Provident Funds etc.’, ‘Reserve Funds’ and ‘Deposits’. The statement also contains a note on service of debt, and corresponds to the detailed statement 17 in Volume II.  6WDWHPHQWRI /RDQV DQG $GYDQFHV JLYHQ E\ WKH *RYHUQPHQW: This statement depicts all loans and advances given by the State Government to various categories of loanees like Statutory Corporations, Government Companies, Autonomous and Other Bodies/ Authorities and recipient individuals (including Government servants). This statement corresponds to the detailed statement 18 in Volume II  6WDWHPHQW RI ,QYHVWPHQWV RI WKH *RYHUQPHQW This statement depicts investments of the State Government in the equity capital of Statutory Corporations, Government Companies, other Joint Stock Companies, Co-operative Institutions and Local Bodies. This statement corresponds to the detailed statement 19 in Volume II.  6WDWHPHQW RI *XDUDQWHHV JLYHQ E\ WKH *RYHUQPHQW: This statement summarises the guarantees given by the State Government on repayment of principal and interest on loans raised by Statutory Corporations, Government Companies, Local Bodies and Other institutions. This statement corresponds to the detailed statement 20 in Volume II.  6WDWHPHQWRI*UDQWVLQ$LGJLYHQE\WKH*RYHUQPHQWThis statement depicts allGrants in Aid given by the State Government to various categories of grantees like Statutory Corporations, Government Companies, Autonomous and Other Bodies/Authorities and individuals. Appendix III provides details of the recipient institutions. (xi) [L  6WDWHPHQWRI9RWHGDQG&KDUJHG([SHQGLWXUH This statement assists in the agreement of the net figures appearing in the Finance Accounts with the gross figuresappearing in the Appropriation Accounts.  6WDWHPHQWRQ6RXUFHVDQG$SSOLFDWLRQRIIXQGVIRUH[SHQGLWXUHRWKHUWKDQRQUHYHQXH DFFRXQW: This statement is based on the principle that revenue expenditure isexpected to be defrayed from 5evenue 5eceipts, while &apital (xpenditure of the year is met from 5evenue6urplus, net credit balances in the public account, cash balance at thebeginning of the yearand borrowings.  6XPPDU\ RI EDODQFHV XQGHU &RQVROLGDWHG )XQG &RQWLQJHQF\ )XQG DQG 3XEOLF $FFRXQW This statement assists in providing the accuracy of the accounts. The statement corresponds to the detailed statements 14, 15, 16, 17, 18 and 21 in Volume II. 9ROXPH,,RIWKH)LQDQFH$FFRXQWVFRQWDLQVWZRSDUWV±QLQHGHWDLOHGVWDWHPHQWVLQ3DUW, DQG$SSHQGLFHVLQ3DUW,, 3DUW,9ROXPH,,  'HWDLOHG6WDWHPHQWRI5HYHQXHDQG&DSLWDO5HFHLSWVE\0LQRU+HDGV This statement corresponds to the summary statement 3 in Volume ,of the Finance Accounts.  'HWDLOHG 6WDWHPHQW RI 5HYHQXH ([SHQGLWXUH E\ 0LQRU +HDGV: This statement, which corresponds to the summary statement 4 in Volume , depicts the 5evenue (xpenditure ofthe State Government under State Fund Expenditure, Centrally Sponsored Schemes and Central 6HFWRUSchemes. Charged and Voted expenditure are exhibited distinctly.  'HWDLOHG 6WDWHPHQW RI &DSLWDO ([SHQGLWXUH E\ 0LQRU KHDGV DQG 6XEKHDGV This statement, which corresponds to the summary statement 5 in Volume I, depicts the&apital (xpenditure (during the year and cumulatively) of the State Government under State Fund Expenditure, Centrally Sponsored Schemes and Central 6HFWRU Schemes. In addition to representing details of &apital (xpenditure at Minor Head level, in respect of significant schemes, this statement depicts details at Subhead levels also.  'HWDLOHG 6WDWHPHQW RQ %RUURZLQJV DQG 2WKHU /LDELOLWLHV: This statement, which corresponds to the summary statement 6 in Volume I, contains details of all loans raised by the State Government (market loans, bonds, loans from the Central Government, loans from Financial Institutions, Special Securities issued to National Small Savings Fund, etc.), and Ways and Means advances extended by the Reserve Bank of India. This statement presents the information on loans under three categories: (a) details of individual loans; (b) maturity profile, i.e., amounts payable in respect of each category of loans in different years; and (c) interest rate profile of outstanding loans and an Annexure depicting Market Loans. This Statement also presents the details under the sub-sectors Small Savings, Provident Funds etc., Reserve Funds, Deposits and Advances, below Public Account.  'HWDLOHG 6WDWHPHQW RQ /RDQV DQG $GYDQFHV JLYHQ E\ WKH *RYHUQPHQW: This Statement corresponds to the summary statement 7 in Volume I.  'HWDLOHG 6WDWHPHQW RI ,QYHVWPHQWV RI WKH *RYHUQPHQW This statement depicts details of investments entity wise and Major and Minor Head wise details of discrepancies, if any, between statements 16 and 19. This statement corresponds to statement 8 in Volume I.  'HWDLOHG 6WDWHPHQW RI *XDUDQWHHV JLYHQ E\ WKH *RYHUQPHQW This statement depicts entity-wise details of guarantees furnished by the government. This statement corresponds to statement 9 in Volume I.  'HWDLOHG 6WDWHPHQW RQ &RQWLQJHQF\ )XQG DQG 2WKHU 3XEOLF $FFRXQW WUDQVDFWLRQV This statement depicts at Minor Head level the details of unrecouped amounts under Contingency Fund, consolidated position of Public Accounts transactions during the year, and outstanding balances at the end of the year.  'HWDLOHG 6WDWHPHQW RQ ,QYHVWPHQW RI (DUPDUNHG )XQGV: This statement depicts details of investments from the Reserve Funds and Deposits (Public Account). (xii) [LL 3DUW,,RI9ROXPH,, 3DUW ,, FRQWDLQV  DSSHQGLFHV on various items including salaries, subsidies, grants-in-aid, externally aided projects, scheme wise expenditure in respect of major Central schemes and State Fund Expenditure, etc. These details are present in the accounts at sub head level or below (i.e., below Minor Head levels) and so are not generally depicted in the Finance Accounts. A detailed list of Appendices appears at the ‘Table of Contents’ in Volume I and II. The statements read with the Appendices give a complete picture of the state of finances of the State Government. & 5HDG\5HFNRQHU The section below links the Summary Statements appearing in Volume I with the Detailed Statements and Appendices in Volume II. (Appendices which do not have a direct link with the Summary Statements are not shown below). 6XPPDU\ 'HWDLOHG $SSHQGLFHV 3DUDPHWHU 6WDWHPHQWV 6WDWHPHQWV 9ROXPH,, 9ROXPH, 9ROXPH,, Revenue Receipts (including 2, 3 14 Grants received), Capital Receipts Revenue Expenditure 2, 4 15 I (Salary), II (Subsidy) Grants-in-Aid given by the 2, 10 III (Grants-in- Government Aid) Capital (xpenditure 1, 2, 4,5,12 16 Loans and Advances given by 1, 2, 7 18 the Government Debt Position/Borrowings 1, 2, 6 17 Investments of the Government 8 19 in Companies, Corporations etc. Cash 1, 2, 12 Balances in Public Account and 1, 12,13 21, 22 investments thereof Guarantees 9 20 Schemes IV (Externally Aided Projects), V (State Fund Expenditure) ' 3HULRGLFDODGMXVWPHQWVDQG%RRNDGMXVWPHQWV Certain transactions that appear in the accounts do not involve actual movement of cash at the time of booking. Some of these transactions take place at the level of the account rendering units (e.g., treasuries, divisions etc.,) themselves. For instance, transactions involving adjustment of all deductions (GPF, recoveries of advances given etc.,) from salaries are recorded by debiting functional major heads (pertaining to the concerned department) by book adjustment to revenue/loans/public account receipts. Similarly ‘nil’ bills where moneys transferred between the Consolidated Fund and Public Account represent non-cash transactions occurring at the level of the accounts rendering units. In addition to the above, the Accountant General (A&E) carries out periodical adjustments and book adjustments of the following nature in the accounts of the State Government, details of which appear in Annexure to Notes to Accounts (Volume I) and as footnotes to the relevant statements. (xiii) [LLL Examples of periodical adjustments and book adjustments are given below: (l) Creation of funds/adjustment of contribution to Funds in Public Account by debit to &RQVROLGDWHG)XQGHJ6WDWH'LVDVWHU5HVSRQVH)XQG6LQNLQJ)XQGHWF (2) Crediting of deposit heads of accounts in Public Account by debit to Consolidated Fund. (3) Annual adjustment of Interest on General Provident Fund (GPF) where interest is adjusted by debiting Major Head 2049 - Interest and crediting Major Head 8009 - State Provident Fund. (4) Adjustment of Debt waiver under the scheme of Government of India based on the recommendations of the Central Finance Commissions. These adjustments (where Central loans are written off by crediting Major Head 0075-Misc. General Services by contra entry in the Major Head 6004-Loans and Advances from the Central Government) impact both Revenue Receipts and Public Debt heads. ('LIIHUHQFHVGXHWRURXQGLQJ Differences of C0.01 lakh/crore in figures between Summarised and Detailed Statements wherever occurring is due to rounding. (xiv) [LY 9ROXPH,6XPPDULVHG6WDWHPHQWV  67$7(0(172)),1$1&,$/326,7,21 `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oncld. `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` in crore) Receipts Disbursements 2020-21 2019-20 2020-21 2019-20 Part-I Consolidated Fund Section-A : Revenue Revenue Receipts Revenue Expenditure (Ref. Statement 3 & 14) 17,40,76.30 17,45,25.91 (Ref. Statement 4-A, 4-B 23,64,02.18 21,04,34.7 & 15) Tax Revenue Salaries1 $ (Ref. Statement 3 & 14) 13,10,77.47 13,38,54. (Ref. Statement 4-B & 4,12,15.8 4,23,25.06 Appendix-I) States Own Revenue Subsidies Collection (Ref. Statement 3 & 14 10,61,52.9 10,74,62.2 (Ref. Appendix-II) 2,51,09.93 2,01,43.92 Share of Union Taxes/Duties Grants-in-Aid2 (Ref. Statement 3 & 14) 2,49,24.5 2,63,92.41 (Ref. Statement 4-B,10 & 7,06,78.62 5,06,03.81 Appendix-III) Non-tax Revenue General Services (Ref. Statement 3 & 14) 1,04,21.85 1,28,87.84 (Ref. Statement 4 & 15) 6,80,08.18 6,64,24. Interest Payment and Interest Receipts service of debt (Ref. Statement 3 & 14) 35,24.47 43,55.50 (Ref. Statement 4-A,4-B 3,70,41.77 3,24,90.0 & 15) Others Pension (Ref. Statement 3) 68,97.38 85,32.34 (Ref. Statement 4-A,4-B 2,62,03.70 2,85,76.75 & 15) Grants from Central 3,25,76.98 2,77,83.37 Others 47,62.71 53,57.4 Government (Ref. Statement 4-B) (Ref. Statement 3 & 14) Social Services 2,75,92.35 2,69,10.24 (Ref. Statement 4-A & 15) Economic Services (Ref. Statement 4-A & 15) 29,94.24 29,13.47 Compensation and assignment to Local 8,03.0 11,13.93 Bodies and PRIs (Ref. Statement 4-A & 15) Revenue Deficit 6,23,25. 3,59,08.82 Revenue Surplus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is included as a line item above. These grants are distinct from compensation and assignment of taxes, duties to the Local Bodies which is depicted as a separate line item 'Compensation and assignment to Local Bodies and PRIs'. $ 7KHDERYHH[SHQGLWXUHH[FOXGHV'HDUQHVV$OORZDQFHRICFURUHDV'$LVH[SOLFLWO\VKRZQLQWKH6WDWH*RYHUQPHQW %XGJHW ([FOXGHVCFURUHSHUWDLQLQJWR*UDQWVLQDLGZKLFKKDVEHHQLQFOXGHGLQOLQHLWHP*UDQWVLQDLGEHORZ5HYHQXH ([SHQGLWXUH  4 2. STATEMENT OF RECEIPTS AND DISBURSEMENTS - Contd. (` in crore) Receipts Disbursements 2020-21 2019-20 2020-21 2019-20 Section-B : Capital Capital Expenditure Capital Receipts 2,56,31.58 .. .. (Ref. Statement 4-A,4-B 3,30,67.65 (Ref. Statement 3 & 14) & 16) General Services Ref. Statement 4-A & 16) 9,36.58 10,64.45 Social Services (Ref. Statement 4-A & 16) 1,08,31.17 58,59.68 Economic Services (Ref. Statement 4-A & 16) 2,12,99.9 1,87,07.45 Loans and Advances Recoveries of loans 52,45.25 53,84.01 disbursed 38,34.83 40,22.25 and Advances (Ref. Statement 4-A,7 & 18) (Ref. Statement 3,7 & 18) General Services .. .. (Ref. Statement 4-A,7 & 18) Social Services 15,86.43 7,56.86 (Ref. Statement 4-A,7 & 18) * Economic Services 22,48.40 32,65.39 (Ref. Statement 4-A,7 & 18) Public Debt Receipts 10,28,66.97 6,67,74.30 Repayment of Public Debt 1,62,28.57 1,78,66.46 (Ref. Statement 3,6 & 17) (Ref. Statement 4-A,6 & 17) Internal Debt (Market loans, Internal Debt (Market NSSF etc.) 9,19,97.03 6,47,84.61 loans, NSSF etc.) 1,48,73.84 1,65,09.91 (Ref. Statement 3,6 & 17) (Ref. Statement 4-A,6 & 17) Loans from GOI 1,08,69.94 19,89.69 Loans from GOI 13,54.73 13,56.55 (Ref. Statement 3,6 & 17) (Ref. Statement 4-A,6 & 17) Inter State Suspense A/c Inter State Suspense A/c .. .. .. .. (Net) (Net) Total Receipts under Total Expenditure Consolidated Fund 28,21,88.52 24,66,84.2 under 28,95,33.23 25,79,55.0 (Ref. Statement 3) Consolidated Fund Deficit in Surplus in 73,44.71 1,12,70.80 .. .. Consolidated Fund Consolidated Fund * 7KLVLQFOXGHV/RDQVWR*RYHUQPHQW6HUYDQWVDQG/RDQVIRU0LVFHOODQHRXVSXUSRVHV ,QFOXGHVCFURUH&DSLWDOJUDQWFRQYHUWHGDVORDQXQGHU  WKURXJKERRNDGMXVWPHQWV  5 2. STATEMENT OF RECEIPTS AND DISBURSEMENTS -Concld. (` in crore) Receipts Disbursements 2020-21 2019-20 2020-21 2019-20 Part II Contingency Fund Contingency Fund .. 10.32 Contingency Fund .. .. (Ref. Statement 21) (Ref. Statement 21) Part III Public Account3 Small Savings 89,96.98 90,27.68 Small Savings 61,19.80 66,62.22 (Ref. Statement 21) (Ref Statement 21) Reserve & Sinking Funds 51,58.29 Reserve & Sinking Funds 49,12.06 43,29.93 48,98.00 (Ref. Statement 21) (Ref. Statement 21) Deposits 12,74,34.50 10,62,47.90 Deposits 12,18,82.9 10,33,42.9 (Ref. Statement 21) (Ref. Statement 21) Advances 0.03 0.04 Advances .. .. (Ref. Statement 21) (Ref. Statement 21) Suspense and Misc. A/c 4 69,53,81.39 48,18,18.55 Suspense and Misc. A/c 69,78,42.06 47,52,70.2 (Ref. Statement 21) (Ref. Statement 21) Remittances 0.04 - 0.0 Remittances - 0.02 3.37 (Ref. Statement 21) (Ref. Statement 21) Total Receipts in Public Total Disbursements in Account 83,67,10.94 60,22,52.3 Public Account 83,07,56.8  (Ref. Statement 21) (Ref. Statement 21) Deficit in Public Account .. .. Surplus in Public Account 59,54.14  Opening Cash Balance 9,40.13 - 4,43.08 Closing Cash Balance - 4,50.44 9,40.13 Increase in Cash Balance .. 13,83.21 Decrease in Cash Balance 13,90.57 .. TOTAL 1,11,98,39.59 84,85,03.8 TOTAL 1,11,98,39.59  3. For details please refer to Statement 21 in Volume 2. 4. 'Suspense and Miscellaneous' includes 'other accounts' such as Cash Balance Investment account (Major Head 8673) etc. The figures may appear huge on account of these other accounts. Details may please be seen in Statement 21. 6  $11(;85(7267$7(0(17 &$6+%$/$1&(6$1',19(670(1762)&$6+%$/$1&(6 `LQFURUH 2Q$SULO 2Q0DUFK      D *HQHUDO&DVK%DODQFH  &DVKLQ7UHDVXULHV .. ..       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(b) Interest realised on Cash Balance Investments made during the year was `2,14.51 crore. 2. The details of investments from out of the earmarked funds are given below: Further details are given in Statement No.22 and Annexure thereto. ` LQFURUH 6HFXULWLHV 2WKHU *RYHUQPHQW *RYHUQPHQW RIRWKHU 7HUP 6HFXULWLHV (DUPDUNHG RI,QGLD RI 7UHDVXU\ 'HSRVLW 6WDWH ,QYHVWPHQWV 7RWDO )XQG 6HFXULWLHV 7DPLO1DGX ZLWK/,& %LOOV ZLWK *RYHUQ 6HFXULWLHV 6%, PHQWV 6LQNLQJ)XQG  .. .. .. .. ..  ,QIUDVWUXFWXUH 'HYHORSPHQW .. .. ..  ..  )XQG .. *XDUDQWHH 5HGHPSWLRQ .. .. .. ..  ..  )XQG 'HILQHG &RQWULEXWLRQ 3HQVLRQ6FKHPH .. .. ..   ..  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II. GRANTS FROM GOVERNMENT OF INDIA (` in crore) Actuals Description 2020-21 2019-20 C Grants-in-Aid from Central Government 3,25,76.98 2,77,83.37 (i) Non Plan Grants $ .. .. $ (ii) Grants for State/Union Territory Plan Schemes .. (-)71.8 'HGXFW5HIXQGV .. (-)71.8 (iii) Grants for Central Plan Schemes .. .. Deduct Refunds .. .. (iv) Grants for Centrally Sponsored Plan Schemes .. (-)0.10 Deduct Refunds .. (-)0.10 (v) Grants for Centrally Sponsored Schemes 1,24,83.68 1,24,63.8 Central Assistance/ Share 1,23,70.0 1,24,51.15 Externally Aided Project - Grants for Centrally 2.54 .. Sponsored Schemes Training of Craftsmen and Supervisors 1.75 .. Village and Small Industries - Handloom Industries .24 .. Welfare of Scheduled Tribes 5.77 12.70 Family Welfare - Reproductive and Child Health 1,03.33 .. Family Welfare - Prevention and Control of Diseases .. .. Deduct Refunds .. .. $ Not in operation with effect from 01/04/2017 as per LMMH Correction Slip No.829, dtd. 06/01/2017 for fresh grants. 13  3.STATEMENT OF RECEIPTS (CONSOLIDATED FUND)- Contd. II. GRANTS FROM GOVERNMENT OF INDIA - Concld. (` in crore) Actuals Description 2020-21 2019-20 (vi) Finance Commission Grants 86,43.46 59,05.69 Post Devolution Revenue Deficit Grant 40,24.94 .. Grants for Rural Local Bodies 21,56.77 26,98.05 Grants for Urban Local Bodies 14,41.75 27,06.79 Grants-in-Aid for State Disaster Response Fund 10,20.00 5,00.85 (vii) Other Transfer/Grants to States/Union Territories 1,14,49.84 94,85.7 with Legislatures Grants towards Contribution to National Disaster 2,86.91 .. Response Fund (NDRF) Grants from Central Road Fund 5,03.17 2,62.37 Special Assistance 56.72 2,32.47 Compensation to State Government for Revenue 1,06,02.83 89,22.03 losses on rollout of Goods and Services Tax Police - Modernisation of Police 0.21 .. Grants to cover up Gap in Resources .. .. Grants under proviso to Article 275(1) of the 63.56 .. Constitution Crop Husbandry - Agricultural Economics and .. 5.30 Statistics Total C 3,25,76.98 2,77,83.37 Total Revenue Receipts (A+B+C) 17,40,76.30 17,45,25. III. CAPITAL, PUBLIC DEBT AND OTHER RECEIPTS D Capital Receipts (i) Disinvestment Proceeds .. .. (ii) Others .. .. Total D .. ..  14 3.STATEMENT OF RECEIPTS (CONSOLIDATED FUND) - Contd. III. CAPITAL, PUBLIC DEBT AND OTHER RECEIPTS - Contd. (` in crore) Actuals Description 2020-21 2019-20 E Public Debt receipts (i) Internal Debt 9,19,97.03 6,47,84.61 Market Loans 8,79,77.00 6,24,25.00 Ways and Means Advances from the .. .. RBI Bonds .. .. Loans from Financial Institutions 40,20.03 23,59.61 Special Securities issued to National .. .. Small Savings Fund Other Loans  .. Loans and Advances from (ii) Central Government 1,08,69.94 19,89. Non-Plan Loans .. .. Loans for State Plan .. .. Loans for Central .. .. Plan Schemes Loans for Centrally .. .. Sponsored Plan Schemes Other Loans .. .. Centrally Sponsored Schemes .. .. Other Loans for State/Union Territory with 1,08,69.94 19,89.69 Legislatures Total E 10,28,66.97 6,67,74.3 15  3.STATEMENT OF RECEIPTS (CONSOLIDATED FUND) - Concld. III. CAPITAL, PUBLIC DEBT AND OTHER RECEIPTS- Concld. (` in crore) Actuals Description 2020-21 2019-20 Recoveries of Loans F and Advances made by State Government  53,84.01 (Recoveries) @ G Inter - State .. .. Settlement Total Receipts in Consolidated Fund 28,21,88.52 24,66,84.22 (A+B+C+D+E+F+G) @ Details are in Statements 7 in Volume I and 18 in Volume II. 16   67$7(0(172)(;3(1',785( &2162/,'$7(')81' $(;3(1',785(%<)81&7,21 (` in crore) Description Revenue Capital L&A Total $ *HQHUDO6HUYLFHV D 2UJDQVRI6WDWH 3DUOLDPHQW6WDWH8QLRQ7HUULWRU\  .. ..  /HJLVODWXUHV 3UHVLGHQW9LFH3UHVLGHQW  .. ..  *RYHUQRU$GPLQLVWUDWRURI8QLRQ 7HUULWRULHV &RXQFLORI0LQLVWHUV  .. ..  $GPLQLVWUDWLRQRI-XVWLFH  .. ..  (OHFWLRQV  .. ..  7RWDO 2UJDQVRI6WDWH  .. ..  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