RTI, Nagpur1 Day 3 – Session: 1 Session Title : Preparation of Statement Nos. 15, and 17.

RTI, Nagpur2 Session Overview ► In this session, we will discuss about the preparation of the statements Nos. 15 and 17.

RTI, Nagpur3 Learning Objective ► By the end of the session, we will be enlightened with the preparation of the statements Nos. 15 and 17. Additional checks prescribed by the Headquarters for these two statements will be discussed.

RTI, Nagpur4 Statement No.15- Statement showing Capital and other Expenditure (Other than Revenue Account) and the Principal Sources from which funds were provided for that expenditure. 1. This statement relates to the capital and other expenditure (outside the revenue account) to the end of the year with principal sources of funds to meet the expenditure. The difference between the progressive receipts and expenditure is explained as footnote giving reference to revenue deficit/surplus, cumulative effect of proforma corrections to opening balances under capital heads, loans and advances etc. and net result of the transactions of allocation of balances under States Re- organization Act, Format: Figures to be depicted in crores of rupees. 3. The figures are to be taken from Statement Nos. 12, 16, 11, 1, 19 and 8. As the Statements Nos. 1, 19 and 8 will be prepared in the subsequent sessions, this statement may be completed after the preparation of the said statements in the subsequent sessions.

RTI, Nagpur5 Additional checks to be exercised on “Statement No. 15” as prescribed by the Headquarters Office. (1)The expenditure on Capital outlay and loans and advances during the year considered for mention in this statement (i) includes the expenditure spent from out of advances obtained from Contingency Fund during the year but not recouped till the close of the year but (b) excludes the expenditure spent from out of advances obtained from Contingency Fund during the previous years but recouped to the Fund during the current year. (2) The total of “Net-Capital and Other Expenditure” should tally with total figure of “Net Provision of Funds”. Any difference in the “during the year figures” and “closing balance figures” should be explained with suitable footnotes.

RTI, Nagpur6 Statement No.17 - Detailed statement of Debt and other interest bearing obligations of Government. ► This is a detailed statement of Public Debt depicting the transactions under ‘E’ – Public Debt and I -Small savings, all Minor head-wise. The figures given in this statement should agree with the figures reflected in Statement No.4. ► The Annexure consist of the details of loan-wise details of market loans bearing interest and market loans non-bearing interest. ► The Annexure consist of the details of loan-wise details of market loans bearing interest and market loans non-bearing interest. ► Format: Figures are in thousands of rupees.

RTI, Nagpur7 Additional checks to be exercised on “Statement No. 17” as communicated by Headquarters Office (1) The figures in this statement should exclude expenditure met from advances from the Contingency Fund but not recouped to the fund before the close of the year. But the figures should include expenditure met out of advances taken during the previous year(s) and recouped to the Fund during the current year. Suitable footnotes may be added to explain this position. (2) Adverse Balances should be explained. (3) The opening balance shown in this statement should tally with closing balance of the previous year. If not, explain with suitable footnotes. (4) The major head wise totals should tally with totals appearing in statement No. 16. The grand totals should agree with totals appearing the Statement No. 4. (5) Include details of individual loans/bonds included under the minor heads below major head 6003-Internal Debt of the State Government and 6004 – Loans and Advances from Central Government in the Annexure to this Statement.