44
Ministry of Personnel Public Grievances & Pensions Accounts at a Glance 2014-15
Ministry of Personnel Public Grievances & Pensions
Accounts at a Glance
2014-15
PREFACE
It gives me immense pleasure to present the 24th issue of our publication
“Accounts at a Glance” of the Ministry of Personnel, Public Grievances &
Pensions for the Financial Year 2014-15. This publication is prepared annually
with the objective of providing a macro-level summary of the accounts of the
Ministries/Departments under our payment control. The information presented
in this document is drawn from the Statement on Central Transaction,
Appropriation Accounts Finance Accounts and other statutory reports and
returns for the year 2014-15 and the figures contained in these documents are
subject to External Audit. Our endeavor has been to provide comprehensive
relevant and useful accounting information in user friendly formats so that a
complete picture of Ministry’s finances is available to the readers at one place
and to assist the higher management in informed decision making.
We look forward to valuable feedback from all to enable us to enhance the
value of this publication.
New Delhi. (Tripti P. Ghosh)
November 2015 Controller of Accounts
CONTENTS
Introduction ............................................................................................................. 1-6
Executive Summary .................................................................................................. 1
About to PPG&P ....................................................................................................... 2
Department of ARPG &PPW ................................................................................... 3
Accounting Set Up .................................................................................................... 4
PAO, Grants & Strength---------------------------------------------------------------------6
Strength & DDO-----------------------------------------------------------------------------7
Expenditure on Monthly Basis ............................................................................. 8-10
Expenditure Analysis .......................................................................................... 12-22
Grant No. 73 – PPG&P ........................................................................................... 13
Grant No. 81 - UPSC .............................................................................................. 15
Grant No. 54 – Cabinet ........................................................................................... 16
Grant No. 72- Parliamentary Affairs-----------------------------------------------------18
Grant No. 82 – Vice President’s Secretariat ........................................................... 20
Grant No. 74 – Central Vigilance Commission ...................................................... 22
Financial Statements ........................................................................................... 23-36
Statement of Receipts & Disbursements …............................................................ 24
Trends in Receipts ................................................................................................... 27
Expenditure Trends ........................................................................................ 29
Plan Expenditure .. ......................................................................................... 30
Non-Plan Expenditure .. ................................................................................. 31
Object Head wise Non Plan Expenditure .. ..................................................... 32
Statement of Loans to State Governments .............................................................. 33
Statement of Overdue Loans & Interest .................................................................. 34
Statement showing Investments in Government Corporations ............................... 35
Volume of work handled by the PAOs ................................................................... 36
Internal Audit ...................................................................................................... 37-39
ABBREVIATIONS & ACRONYMS
ARPG Department of Administrative Reforms & Public Grievances
AS&FA Additional Secretary & Financial Advisor
CA Controller of Accounts
CAT Central Administrative Tribunal
CBI Central Bureau of Investigations
CFI Consolidated Fund of India
CGA Controller General of Accounts
CIC Central Information Commission
CVC Central Vigilance Commission
CDDO Cheque Drawing & Disbursing Officer
DDO Drawing & Disbursing Officer
DFID Department for International Development (of the UK Government)
DoPT Department of Personnel & Training
IAS Indian Administrative Service
ISTM Institute for Secretarial Training & Management
JCM Joint Consultative Machinery
JS&FA Joint Secretary & Financial Advisor
LBSNAA Lal Bahadur Shastri National Academy of Administration
NSCS National Security Coordination Secretariat
PAO Pay & Accounts Office
PrAO Principal Accounts Office
PESB Public Enterprise Selection Board
PPW Department of Pensions & Pensioner’s Welfare
PSU Public Sector Undertaking
SCT Statement of Central Transactions
SSC Staff Selection Commission
UPSC Union Public Service Commission
UNDP United Nations Development Program
GePG Government E-payment Gateway.
PFMS Public Financial Management System
NPS New Pension Scheme
E X E C U T I V E S U M M A R Y
(1) Total expenditure of M/o PPG & Pensions during 2014-2015 was Rs. 1020.96
crores which was 95.38% of Budget Estimates i.e. Rs. 1070.41 crores and
99.83% of Final Grant i.e. Rs. 1022.72 crores. Under Revenue Section, the
expenditure was Rs. 931.12 crores which was 98.58% of Budget Estimates
i.e. Rs. 949.24 crores and 99.73% of Final Grant i.e. Rs. 933.60 crores. Under
Capital Section, the expenditure was Rs. 89.84 crores which was 71.34% of
Budget Estimates i.e. Rs.125.92 crores and also 100.80% of Final Grant i.e.
Rs. 89.12 crores.
(2) Total expenditure of Cabinet during 2014-15 was Rs. 439.49 crores which
was 95.85% of Budget Estimates i.e. Rs. 458.54 crores. There is no surrender
in the Budget, hence no change in the Final Grant.
(3) Total expenditure of UPSC during 2014-2015 was Rs. 188.73 crores which
was 99.96% of Budget Estimates i.e. Rs. 188.81 crores. There is no surrender
in the Budget, hence no change in the Final Grant.
(4) Total expenditure of Ministry of Parliamentary Affairs during 2014-2015 was
Rs.13.79 crores which was 96.10% of Budget Estimates i.e. Rs. 14.35 crores
and 99.96% of Final Grant i.e. Rs. 13.80 crores.
(5) Total expenditure of Secretariat of the Vice-President during 2014-2015 was
Rs.3.67 crores which was 96.32% of Budget Estimates i.e. Rs. 3.81 crores and
100% of Final Grant i.e. Rs.3.67 crores.
(6) Total expenditure of Central Vigilance Commission during 2014-15 was Rs.
20.84 crores which was 97.61% of Budget Estimates i.e, Rs. 21.35 crores and
also 97.89% of Final Grant i.e, Rs. 21.29 crore.
..1..
About to Ministry of Personnel Public Grievances & Pensions
The Ministry of Personnel, Public Grievances and Pensions is the nodal Ministry
responsible for personnel matters, especially in respect of issue concerning recruitment,
training, career development, staff welfare, and post retirement dispensation. The ministry
also works towards promotion of responsive, people-oriented and modern administration.
The Ministry comprises three departments:
(i) Department of Personnel and Training (DoP&T)
(ii) Department of Administrative Reforms and Public Grievances (DARPG)
(iii) Department of Pension an Pensioners welfare (DPPW)
Department of personnel Training
Various wings of DoP&T are as under:
(i) Establishment Officer’s (EO) wing
(ii) Services & Vigilance (S & V) wing
(iii) Establishment (Estt.) wing
(iv) Training (Trg.) wing
(v) Administrative tribunals & Administration (AT&A) wing
The Establishment Officer’s wing deal with the matters relating to senior appointments
under the Government of India requiring approval of the ACC.
Services & Vigilance wing handles matters relating to Cadre Management of All India
Services and acts as the nodal agency in the arena of vigilance and anti-corruption.
Establishment wing is responsible for framing and revising rules and regulations regarding
service condition of the employees and personnel policies of the Central Government
servants other than All India Service officers. This wing also handles the work related
Cadre Restructuring in respect of other Central Services.
Training wing acts as the nodal agency for training of Government functionaries and is
primarily responsible for formulating policies with regard to training.
Administrative tribunals & Administration wing deals with the matter related to Cadre
Management of the Central Secretariat Service, Central Secretariat Stenographer Service
and the Central Secretariat Clerical Service. This Wing, in addition to governing the
implementation of RTI Act also handles the administrative matters relating to the
Administrative Tribunals, Central
..2..
Information Commission, State Reorganization, welfare Activities for benefit of the
employees, and Reservation Policy of the Government.
The Department of Personnel& Training also handles the administrative work relating to the
following Institutions:-
(i) Union Public Service Commission
(ii) Central Vigilance Commission
(iii) Lokpal
(iv) Central Administrative Tribunals
(v) Central Information Commission
(vi) Central Bureau of Investigation
(vii) Staff Selection Commission
(viii) Public Enterprises Selection Board
(ix) Lal Bahadur Shastri National Academy of Administration
(x) Institute of Secretariat Training & Management
Department of Administrative Reforms and Public Grievances
The Department of Administrative Reforms and Public Grievances is the nodal agency of
the Government of India for administrative reforms as well as redressal of public grievances
relating to the States in general and those pertaining to the Central Government agencies in
particular. The Department endeavors to document and disseminate successful governance
practices by way of audio-visual media and publications. The Department also undertakes
activities in the field of international exchange and cooperation to promote public service
reforms. There are 7 Division in the Department namely Administrative Reforms,
Organization & Methods, E-Governance, Documentation & Dissemination, International
Cooperation, Administration & Coordination and Public Grievances.
Department of Pension & Pensioners' Welfare
The Department of Pension & Pensioners' Welfare was set up in 1985 as part of the
Ministry of Personnel, Public Grievances and Pensions to formulate policy and coordination
of matters relating to retirement benefits of Central Government employees ( Civil, Defence
and Railway Pensioners).
..3..
The Accounting Set Up
..4..
Secretary (Personnel) is the Chief Accounting Authority of the Ministry. He
discharges his duties with the help of Additional Secretary & Financial Advisor
(AS&FA) and Controller of Accounts (CA). The accounting organization of the
Ministry comprises a Principal Accounts Office (Pr.AO) five Pay and Accounts
Offices (PAO) and an Internal Audit Wing. The accounts organization is responsible
for:
Arranging all payments on behalf of the Ministry through Pay and Accounts
Offices and a network of Cheque Drawing & Disbursing Officers (CDDO);
Compilation and consolidation of the Monthly Accounts of the Ministry
and its submission to the Controller General of Accounts (CGA);
Preparation of annual statutory Grant-wise Appropriation Accounts and
liaison with the Audit of their certification;
Preparation of the annual Statement of Central Transactions (SCT) and
material for the Union Government Finance Accounts and its submission to
CGA;
Preparation of receipt estimates; estimates for transactions in Public Account
and estimates for pension and interest payments;
Payment of group insurance proceeds to IAS officers;
Reconciliation with the accredited banks of the Ministry; and
Internal audit of the various subordinate formations of the Ministry to ensure
that financial rules regulations and procedure are adhered to by these units in
their day to day functioning;
..5..
There are five Pay and Accounts Offices under the administrative control of
Controller of Accounts Ministry of Personnel, Public Grievances and Pensions.
1) PAO (Cabinet Affairs) - provides services to Prime Minister’s Office, Cabinet
Secretariat, Vice President’s Secretariat and Ministry of Parliamentary
Affairs.
2) PAO (UPSC) - provides services to Union Public Service Commission
exclusively.
3) PAO (CAT) – provides services to Principal bench and other benches of the
Central Administrative Tribunal and Central Information Commission.
4) PAO (CBI) - provide services to Central Bureau of Investigation Head
Quarter and all branches spread across India.
5) PAO (DPAR) - provides services to the D/o ARPG, DoP&T, PPW, PESB,
CVC, LBSNAA, SSC and ISTM etc.
____________________________________________________________________
The overall budgetary operations of the accounting organization of the Ministry
cover six Grants indicated below:
1. Grant No. 54 –Cabinet
2. Grant No. 72- Parliamentary Affairs
3. Grant No. 73 – Ministry of Personnel Public Grievances & Pension
4. Grant No. 74 – Central Vigilance Commission
5. Grant No. 81- Union Public Service Commission
6. Grant No. 82 -Vice President’s Secretariat
..6..
Staff strength of PAOs & Pr.AO
Ministry of Personnel Public Grievances and Pensions
(As on 31 March, 2015)
Group Sanctioned Strength Working Strength
A 02 02
B 26 26
C 60 47
D 10 08
CDDO & NCDDO
M/o Personnel Public Grievances & Pensions
SL. No Name of PAO No of CDDO No of NCDDO
1 PAO (DPAR) 08 11
2 PAO (CAT) 16 03
3 PAO (Cabinet
Affairs)
02 09
4 PAO (CBI) 30 19
5 PAO (UPSC) 00 01
TOTAL 56 43
..7..
E X P E N D I T U R E A C C O U N T O F P P G & P D U R I N G 2 0 1 4 - 1 5
The expenditure of M/o PPG&P for the Financial Year 2014-15 has been
analyzed below:
Actual expenditure during the Financial Year 2014-15 was
Rs.1020.96 Crores. Out of this, Rs. 931.12 Crores was under
Revenue and Rs. 89.84 Crores under Capital head of account. The
main areas of Capital Expenditure are:
1. Capital Outlay on Police
2. Capital Outlay on Public Works
3. Loans & Advances to State Government
Table 1: Month wise Expenditure of Grant No.73- PPG&P
(Rs. in crores)
Month Expenditure %age
April 98.87 9.68
May 60.36 5.91
June 60.96 5.97
July 64.69 6.34
August 82.78 8.11
September 114.60 11.23
October 94.42 9.25
November 70.33 6.89
December 79.20 7.76
January 102.58 10.04
February 103.76 10.16
March 88.41 8.66
Total 1020.96 100
..8..
Table 2: Month wise Expenditure of Grant No.54- Cabinet Affairs
(Rs. in crores)
Month Expenditure %age
April 20.61 4.69
May 15.15 3.45
June 9.02 2.05
July 8.64 1.97
August 15.43 3.52
September 45.64 10.39
October 211.30 48.11
November 12.02 2.73
December 11.98 2.73
January 9.79 2.23
February 31.30 7.13
March 48.61 11.00
Total 439.49 100
Table 3: Month wise Expenditure of Grant No.81- UPSC
(Rs. in crores)
Month Expenditure %age
April 24.12 12.78
May 10.87 5.76
June 17.14 9.08
July 10.79 5.72
August 27.43 14.53
September 19.88 10.53
October 18.38 9.74
November 9.42 4.99
December 11.26 5.97
January 9.37 4.97
February 15.34 8.13
March 14.73 7.80
Total 188.73 100
.
..9..
Table 4: Month wise Expenditure of Grant No.72 Ministry of Parliamentary
Affairs
(Rs. in crores)
Month Expenditure %age
April 1.76 12.76
May 1.15 8.34
June 0.98 7.11
July 0.95 6.89
August 0.87 6.31
September 1.16 8.41
October 0.98 7.11
November 1.96 14.21
December 1.25 9.06
January 1.01 7.33
February 0.96 6.96
March 0.76 5.51
Total 13.79 100
Table 5: Month wise Expenditure of Grant No. 082 Secretariat of the Vice
President
(Rs. in crores)
Month Expenditure %age
April 0.50 13.62
May 0.26 7.09
June 0.26 7.09
July 0.30 8.17
August 0.41 11.17
September 0.33 8.99
October 0.28 7.63
November 0.26 7.09
December 0.33 8.99
January 0.28 7.63
February 0.33 8.99
March 0.13 3.54
Total 3.67 100
..10..
Table 6: Month wise Expenditure of Grant No. 74-Central Vigilance
Commission.
(Rs. in crores)
Month Expenditure %age
April 1.51 7.25
May 2.82 13.53
June 1.71 8.21
July 1.52 7.29
August 2.39 11.47
September 1.87 8.97
October 1.77 8.49
November 1.49 7.15
December 1.58 7.58
January 1.40 6.72
February 1.53 7.34
March 1.25 6.00
Total 20.84 100
..11..
E X P E N D I T U R E A N A L Y S I S
Grant No. 73 - Ministry of Personnel, Public Grievances & Pensions
This Grant provides for expenditure of all the three departments of the Ministry and
its various other attached offices and organizations. The total budget of the Ministry
is classified under the following major heads:
Revenue Section
MH 2052 - Secretariat General Services: The budgets of the three departments of the
Ministry i.e. DoPT, ARPG and PPW are provided under this head.
MH 2014 – Administration of Justice: Provisions for the Central Administrative
Tribunal are kept under this head.
MH 2051 – Public Service Commission: Provisions for the Staff Selection
Commission are kept under this head.
MH 2055 – Police: This head is operated by the Central Bureau of Investigation
Interpol & Coordination Wing.
MH 2070 – Other Administrative Services: This head includes provisions for
organizations such as ISTM, LBSNAA Training Division, CVC, PESB and Central
Information Commission.
Capital Section
MH 4055 – Capital Outlay on Police: This head is operated by Central Bureau of
Investigation. The entire budgetary provision during the year was meant for purchase
of land and construction of head quarters building for the CBI.
MH 4059 – Capital Outlay on Public Works: The provision under this head is for
upgradation of infrastructural facilities at the LBSNAA and for construction of office
building for the CIC.
MH 7601 – Loans & Advances to State Governments. (Charged): Expenditure
relating to House Building Advance to All India Service officers is accounted for
under this head.
..12..
The Total Grant Actual Expenditure and Savings under this Grant for the year 2014-
15 are as under:
(` In thousands of rupees)
Total
Grant
Actual
Expenditure Saving Surrender
Revenue Section 9492400 9311241 (-)181159 156408
Capital Section 1259200 898398 (-)360802 368038
The Major Head wise expenditure recorded under this Grant is as under:
(` In thousands of rupees)
Head of Account Final Grant Actual
Expenditure
Excess (+) /
Saving (-)
Revenue Section
2051 - Public Service Commission 125,50,09 124,91,74 (-) 58,35
2014 - Administration of Justice 77,98,72 77,76,92 (-) 1,21,80
2052 - Secretariat General Services 116,09,22 115,08,94 (-) 1,00,28
2055 – Police 439,51,66 439,36,47 (-) 15,19
2070 - Other Administrative Services 174,50,23 173,98,34 (-) 51,89
Total Revenue 933,59,92 931,12,41 (-) 2,47,51
Capital Section
4055 - Capital Outlay on Police 59,97,36 59,80,70 (-) 16,66
4059 - Capital Outlay on Public Works 28,20,26 29,09,28 (+) 89,02
7601 - Loan & Advances to State Govt. 94,00 94,00 NIL
Total Capital 89,11,62 89,83,98 (+) 72,36
Grand Total 102,27,154 10,20,96,39 (-) 1,75,15
..13..
..14..
Public ServiceCommission
Administration of Justice
SecretariatGeneralServices
PoliceOther
Administrative Services
Final Grant 1255009 779872 1160922 4395166 1745023
Expenditure 1249174 777692 1150894 4393647 1739834
0
500000
1000000
1500000
2000000
2500000
3000000
3500000
4000000
4500000
5000000R
s. in
Th
ou
san
ds
Budget vs Expenditure (Revenue Section)
Capital outlay on PoliceCapital Outlay on
Public WorksLoan & Advances to
State Govt.
Final Grant 599736 282026 9400
Expenditure 598070 290928 9400
0
100000
200000
300000
400000
500000
600000
700000
Rs.
in T
ho
usa
nd
s
Budget vs Expenditure (Capital Section)
2014-2015
2014-2015
Grant No. 73 – PPG&P
Grant No. 81 – Union Public Service Commission
The UPSC makes recruitment for Group ‘A’ services/posts and Group ‘B’ posts in
Ministries/Departments. The UPSC comprises a Chairman and ten Members. This
Appropriation provides for salaries and allowances of the Chairman and Members
officers and staff of UPSC and the expenditure on holding examinations and
selections conducted/made by the UPSC. It includes expenditure on Publications
connected with examinations and all other administrative expenses of the UPSC. The
entire expenditure of UPSC is charged on CFI.
The Chairman UPSC is the Chief Accounting Authority for this Appropriation.
Controller of Accounts (DoPT) reports through AS & FA (UPSC) to the Chairman
UPSC for submission of Appropriation Accounts and analysis of expenditure.
Total Appropriation Actual Expenditure and Savings during 2014-15 under this
Grant are as under:
(` in thousands)
Total
Grant
Actual
Expenditure
Saving Surrender
Revenue Section 1888100 1887276 (-)824 Nil
The Major Head wise expenditure in Appropriation No. 081 - Union Public Service
Commission is as under:
(` in thousands)
Head of Account Final Grant Actual
Expenditure
Excess +/
Saving -
2051 – Secretariat General Services 1888100 1887276 (-)824
..15..
1886800
1887000
1887200
1887400
1887600
1887800
1888000
1888200
Final Grant Expenditure
Rs.
in T
ho
usa
nd
s
Grant No. 81 - UPSC
Budget vs Expenditure (Revenue Section)
Secretariat - General Services
2014-15
Grant No. 54 – Cabinet
Expenditure under this Grant mainly comprises of Salaries Tour Expenses and
Hospitality expenses of the Hon. Ministers State Ministers. It also includes the
expenditure of the Prime Minister's Office the Cabinet Secretariat (Main) National
Security Council Secretariat Principal Scientific Advisor.
Secretary Ministry of Home Affairs is the Chief Accounting Authority for this Grant.
The Appropriation Accounts of this Grant are submitted to the Secretary through SS
& FA (Home). The Integrated Finance Wing of the Ministry of Home Affairs takes
care of the budget work of this Grant.
Total Grant Actual Expenditure and Savings during 2014-2015 under this grant are
as under:
(` in thousands)
Total
Grant
Actual
Expenditure
Saving Surrender
Revenue Section 4585400 4394918 (-)190482 -NIL-
The Major Head wise Expenditure in Grant No. 054 - Cabinet is as under:
(` in thousands)
Head of Account Final Grant Actual
Expenditure Excess +/ Saving -
2012 – President/Vice-President/Governor/Administrator of Union Territories
8900 4539 (-)4361
2013 - Council of Ministers 4543300 4357182 (-)186118
2070 - Other Administrative Services 33200 33197 (-)3
Total Revenue 4585400 4394918 (-)190482
Grand Total 4585400 4394918 (-)190482
..16..
..17..
0500000
100000015000002000000250000030000003500000400000045000005000000
Rs.
in T
ho
usa
nd
s
Grant No. 54 – Cabinet
Budget vs Expenditure (Revenue Section)
Final Grant
Expenditure
2014-15
Grant No. 72 - Ministry of Parliamentary Affairs
The task of efficiently handling diverse parliamentary work has been assigned to the
Ministry of Parliamentary Affairs. As such the Ministry of Parliamentary Affairs
serves as an important link between the two Houses of Parliament and the
Government. Created in May 1949 as a department entrusted mainly with the above
function it is now a full-fledged Ministry.
This Grant provides for Secretariat expenditure of the Ministry of Parliamentary
Affairs. The Secretary Parliamentary Affairs is the Chief Accounting Authority for
this Grant. Controller of Accounts (DoPT) reports through JS & FA (Finance) to the
Secretary Parliamentary Affairs for submission of Appropriation Accounts and
analysis of expenditure. Total Grant Actual Expenditure and Savings during 2014-
15 under this Grant are as under:
(` in thousands)
Total
Grant
Actual
Expenditure
Saving Surrender
Revenue Section 143500 137906 (-)5594 5540
The Major Head wise Expenditure in Grant No. 072 - Ministry of Parliamentary
Affairs is as under:
(` in thousands)
Head of Account Final
Grant
Actual
Expenditure
Excess (+) /
Saving (-)
2052 Secretariat General Services 137960 137906 (-)54
..18..
..19..
0
20000
40000
60000
80000
100000
120000
140000
160000
Final Grant Expenditure
(Rs.
in t
ho
usa
nd
s)
Secretriat-Parliamentry Affairs
Secretriat-Parliamentry Affairs
0
20000
40000
60000
80000
100000
120000
140000
Final Grant Expenditure
(Rs.
in t
ho
usa
nd
s)
Secretariat - General Services
Secretariat - General Services
2014-15
2014-15
Grant No. 72 – Parliamentary Affairs
Grant No. 82 - Secretariat of the Vice President
This Grant Provides for establishment expenditure on the offices and the staff of the
Vice-President's Secretariat and the discretionary grants of the Vice-President.
The Chief Accounting Authority for this Grant is the Secretary Vice-President's
Secretariat. The Appropriation Account of this Grant is submitted to the Secretary
Vice-President's Secretariat through JS & FA (Finance).
Total Grant Actual Expenditure and Savings during 2014-15 under this Grant are as
under:
(` In thousands)
Total
Grant
Actual
Expenditure
Saving Surrender
Revenue Section 38100 36700 (-)1400 1400
The Major Head wise Expenditure in Grant No. 082 - Secretariat of the Vice
President is as under:
(` in thousands)
Head of Account Final
Grant
Actual
Expenditure
Excess (+) /
Saving (-)
2012 - President/Vice-
President/Governor Administrator of
Union Territory
36700 36700 NIL
..20..
..21..
0
5000
10000
15000
20000
25000
30000
35000
40000
Final Grant Expenditure
(Rs.
in t
ho
usa
nd
s)
Secretariat - General Services
Secretariat - General Services
0
5000
10000
15000
20000
25000
30000
35000
40000
Final Grant Expenditure
(Rs.
in t
ho
usa
nd
s)
Secretariat - Vice President
Secretariat - Vice President
2014-15
2014-15
Grant No. 82- Vice President
Grant No. 74 – Central Vigilance Commission
This Grant provides for establishment expenditure on the offices and the staff of the
Central Vigilance Commission and the discretionary grants of the Central Vigilance
Commission.
The Chief Accounting Authority for this Grant is the Secretary Central Vigilance
Commission. The Appropriation Account of this Grant is submitted to the Secretary
Central Vigilance Commission through AS & FA (Home).
Total Grant Actual Expenditure and Savings during 2014-15 under this Grant are as
under:
(` in thousands)
Total
Grant
Actual
Expenditure
Saving Surrender
Revenue Section 213500 208371 (-)5129 647
The Major Head wise Expenditure in Grant No. 074 - Secretariat of the Vice
President is as under:
(` in thousands)
Head of Account Final
Grant
Actual
Expenditure
Excess (+) /
Saving (-)
2062 - Vigilance 212853 208371 (-)4482
..22..
..23..
0
50000
100000
150000
200000
250000
Final Grant Expenditure
(Rs.
in t
ho
usa
nd
s)Secretriat-General Services
Secretriat-General Services
0
50000
100000
150000
200000
250000
Final Grant Expenditure
(Rs.
in t
ho
usa
nd
s)
Secretriat-Central Vigilance Commission
Secretriat-Central VigilanceCommission
2014-15
2014-15
Grant No. 74 - CVC
F I N A N C I A L S T A T E M E N T S
Statement No. 1
STATEMENT OF RECEIPTS & DISBURSEMENT FOR THE YEAR 2014-15
(` in Crores)
2013-14 2014-15
CONSOLIDATED FUND OF INDIA
REVENUE RECEIPTS
Taxes on Income & Expenditure 68.39 68.81
Interest Receipts
3.97
3.74
Examination Fees
75.06
68.09
Other Administrative Services
0.63 4.43
Other Receipts 10.19 7.51
TOTAL RECEIPTS 158.24 152.58
REVENUE EXPENDITURE
Vice President Secretariat 3.56 3.67
Council of Ministers 370.06 439.49
Secretariat - General Services
Ministry of Personnel Public Grievances & Pensions 173.01 204.93
Ministry of Parliamentary Affairs 11.36 13.79
Administration of Justice (CAT) 69.96 77.77
Central Vigilance Commission 0.00 20.84
Public Service Commission
UPSC 166.63 188.73
SSC 103.60 124.92
Police
CBI/Interpol 411.75 439.36
SPG 0.00 0.00
Other Administrative Services 189.51 173.98
Interest Payments 3.91 163.23
Pension and Other Retirement Benefits 122.58 115.01
Social Security and Welfare 0.00 0.28
Grants-in-aid and Contribution 0.00 0.00
TOTAL REVENUE EXPENDITURE 1625.93 1966.00
..24..
Consolidated Fund of India ____________________________________________________________________
..25..
68.81
3.74
68.09
4.43 7.51
Revenue Receipt - 2014-15
Taxes On Income &Expenditure
Interest Receipts
Examination Fees
Other Administrative Services
Other Receipts
3.67
439.49
204.93188.73
439.36
Revenue Expenditure - 2014-15
Vice-President Secretariat
Council of Ministers
Secretariat - General Services
Public Service Commission
Police
Statement No. 1(A)
STATEMENT OF RECEIPTS & DISBURSEMENT FOR THE YEAR 2014-15
(` in Crores)
2013-14 2014-15
CAPITAL EXPENDITURE 23.80 21.41
Capital Outlay on Police 22.68 17.42
CBI/Interpol 22.68 17.42
SPG 0.00 0.00
Capital Outlay on Public works 1.12 3.99
SSC and LBSNAA 1.12 3.99
CIC - -
Capital Outlay Other Administrative Services - -
NET LENDING (Net of Repayments) -3.19 -8.99
Loans to State Governments for HBA to IAS Officers -2.78 -5.57
Loans to Government Servants -0.41 -3.42
NET INFLOWS TO PUBLIC ACCOUNT (Net of
Disbursements) 1544.47 1723.30
Small Savings And Provident Fund 62.42 85.06
Deposits & Advances 23.58 51.56
Suspense 1458.47 1586.68
Note : This statement is based on the figures contained in the SCT. Expenditures incurred by
other Ministries/department on behalf of this Ministry are excluded. Similarly receipts
collected by the Postal Department on behalf of UPSC and SSC are excluded from this
statement.
..26..
Statement No. 2
TREND OF RECEIPTS
( ` in Crores)
2010-
2011
2011-
2012
2012-
2013
2013-
2014
2014-
2015
REVENUE RECEIPTS
Taxes on Income other than
Corporation Tax 46.97 54.17 65.49 68.39 68.81
Interest Receipts Dividends & Profit 5.85 5.60 4.72 0.07 0.14
Public Service Commission 8.42 25.29 75.69 75.70 67.24
Other Administrative Services 7.61 5.54 0.63 0.04 0.44
Other Receipts 6.53 8.72 15.70 14.05 15.95
TOTAL 75.38 99.32 162.23 158.25 152.58
CAPITAL RECEIPTS
Repayment of Loans & Advances
State Govts. 7.75 7.91 5.76 5.80 5.57
Govt. Servants 4.39 4.42 1.64 3.40 3.40
Others 0.00 0.00 0.00 0.02 0.01
TOTAL 12.14 12.33 7.40 9.22 8.98
GRAND TOTAL 90.32 111.65 169.63 167.47 161.56
..27..
..28..
0
10
20
30
40
50
60
70
80
2010-11 2011-12 2012-13 2013-14 2014-15
(Rs.
in C
rore
s)
Trend of Receipts (Revenue)
Corporation Tax
Interest Receipts,Dividends & Profit
Public ServiceCommission*
OtherAdministrativeServices
Other Receipts
0
1
2
3
4
5
6
7
8
2010-11 2011-12 2012-13 2013-14 2014-15
(Rs.
in C
rore
s)
Trend of Receipts (Capital)
Repayment of Loans& Advances fromState Govts.
Repayment of Loans& Advances fromGovt. Servants
Others
Statement No. 3
EXPENDITURE TRENDS
( ` in Crores)
GRANT NO. 2010-
2011
2011-
2012
2012-
2013
2013-
2014
2014-
2015
54 - Cabinet 309.13 1029.46 925.04 370.06 439.49
72 - M/o Parliamentary Affairs 7.72 8.96 10.51 11.36 13.79
73 - M/o Personnel PG & Pensions 723.53 719.25 822.92 947.83 1020.96
80 - Union Public Service Commission 141.92 144.77 146.52 166.63 188.73
82 - Vice-President's Secretariat 3.11 2.80 3.12 3.56 3.67
74- Central Vigilance Commission 0.00 0.00 0.00 0.00 20.84
GRAND TOTAL 1185.41 1905.24 1908.11 1499.44 1687.48
..29..
0
200
400
600
800
1000
1200
2010-11
2011-12
2012-13
2013-14
2014-15
Expenditure Trends
(Rs
in c
rore
s)
Statement No. 4
Grant No. 073 - PLAN EXPENDITURE FOR THE YEAR 2014-15
(` in Crores)
Particular of Plan Scheme BE RE Actuals
1 Scheme for Administrative Reforms 22.50 22.50 22.80
2 Pensioner's Portal 1.60 1.60 1.57
3 Propagation of Right to Information Act 21.00 15.00 15.02
4 CBI e-Governance 10.00 3.03 1.91
5 Establishment of Technical and Forensic Support Units 0.60 0.60 0.55
6 Modernization of Training Centers 3.00 2.00 1.44
7 IT Enabling Core CVC Process 0.00 0.00 0.00
8 Grants to Indian Institute of Public Administration 5.25 6.25 6.25
9 Upgradation of LBSNAA to Centre of Excellence 20.00 10.40 10.40
10 Domestic Funding of Foreign Training 46.00 49.00 50.22
11 Training for all (Professional Services) 25.00 25.00 24.97
12 Setting up of National Centre for Good Governance
(LBSNAA) (Revenue) 0.10 0.50 0.26
13 Setting up of National Centre for Good Governance
(LBSNAA) (Capital) 0.50 0.00 0.00
14 Augmentation of Training facilities (Revenue) 2.50 1.25 1.30
15 Augmentation of Training facilities (Capital) 2.75 1.89 1.91
16 Plan Schemes of Central Information Commission 3.00 0.85 0.63
17 Purchase of land and construction of office/Residential
Complex of CBI 26.00 32.25 32.25
18 Improvement of Infrastructure and Upgradation of
essential facilities (LBSNAA) 37.60 22.16 23.16
19 Construction of Head Office Building (CIC) 10.00 4.03 4.03
20 Comprehensive Modernization and purchase of land 40.00 23.31 22.34
21 Comprehensive Modernization of CBI branches/office 0.10 4.20 4.25
22 UNDP Project-strengthening of Public Admin. 1.50 1.18 1.14
Total 279.00 227.00 226.40
..30..
Statement No. 5
GRANT NO. 73 - NON PLAN EXPENDITURE
(` in Crores)
2013-14 2014-15
Salary Others Total Salary Others Total
REVENUE
DoPT 41.37 9.73 51.10 46.17 14.36 60.53
AR WING 7.47 1.70 9.17 8.23 1.54 9.77
CAT 58.35 10.89 69.24 64.28 13.46 77.74
CBI 328.76 74.50 403.26 355.86 76.96 432.82
CIC 4.34 10.31 14.65 4.99 11.01 16.00
CVC 14.41 6.02 20.43 0.00 0.00 0.00
ISTM 4.33 9.98 14.31 5.72 7.64 13.36
LBSNAA 11.06 28.70 39.76 12.73 29.30 42.03
PESB 2.12 0.50 2.62 2.52 0.52 3.04
PPW 3.10 0.62 3.72 3.40 0.64 4.04
SSC 19.37 79.51 98.88 21.41 103.51 124.92
TRG. DIVN. 0.00 5.73 5.73 0.00 5.83 5.83
LOK PAL 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL REVENUE 494.68 238.19 732.87 525.31 264.77 790.08
CAPITAL
SSC 0.00 0.00 0.00 0.00
Loan to State Govt. 3.01 3.01 0.94 0.94
Purchase of Motor Vehicle
and machinery (CBI) 2.09 2.09 2.94 2.94
TOTAL CAPITAL 0.00 5.10 5.10 0.00 3.88 3.88
GRAND TOTAL 494.68 243.29 737.97 525.31 268.65 793.96
..31..
Statement No. 6
OBJECT HEAD WISE EXPENDITURE UNDER NON PLAN HEADS
(` in Crores)
Head of Account
Grant 54 -
Cabinet
Affairs
Grant 72 -
Parliamentary
Affairs
Grant
73 -
PPG&
P
Grant 81
-UPSC
Grant 82 -
Vice
President
Sectt.
Grant
74-CVC Total
Salaries (01) 72.46 8.90 525.40 81.89 2.25 15.57 706.47
Wages (02) 0.00 0.00 4.61 0.44 0.02 0.06 5.13
Overtime Allowance (03) 0.30 0.03 0.17 0.10 0.05 0.01 0.66
Reward (05) 0.00 0.00 1.34 0.00 0.00 0.00 1.34
Medical Treatment (06) 1.06 0.05 6.33 1.44 0.05 0.32 9.25
Domestic Travel Expenses
(11) 21.79 0.18 20.48 7.89 0.00 0.26 50.60
Foreign Travel Expenses
(12) 297.96 1.72 51.70 0.10 0.02 0.15 351.65
Office Expenses (13) 19.56 1.40 49.80 9.26 1.28 3.52 84.82
Rent Rates & Taxes (14) 12.58 0.00 13.78 0.00 0.00 0.04 26.40
Publication (16) 0.00 0.10 1.10 0.01 0.00 0.06 1.27
Other Administrative
Expenses (20) 7.23 0.70 45.93 1.43 0.00 0.03 55.32
Supply & Material (21) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Arms & Ammunition (22) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
POL (24) 0.00 0.00 3.00 0.00 0.00 0.00 3.00
Advertising & Publicity
(26) 0.00 0.00 8.98 0.00 0.00 0.00 8.98
Minor Works (27) 0.09 0.00 7.90 0.61 0.00 0.01 8.61
Professional Services (28) 1.64 0.00 162.97 2.45 0.00 0.52 167.58
Grants-in-aid – General
(31) 2.74 0.00 5.07 0.01 0.00 0.00 7.82
Contribution (32) 0.00 0.00 0.05 0.00 0.00 0.00 0.05
Grants-in-aid – Capital
(35) 0.00 0.00 7.25 0.00 0.00 0.00 7.25
Grants-in-aid – Salary (36) 0.00 0.00 3.84 0.00 0.00 0.00 3.84
Secret Service Expenses
(41) 1.53 0.00 1.50 0.00 0.00 0.00 3.03
Other Charges (50) 0.56 0.71 11.72 83.15 0.00 0.29 96.43
Motor Vehicles (51) 0.00 0.00 2.94 0.00 0.00 0.00 2.94
Machinery & Equipments
(52) 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Major Works (53) 0.00 0.00 85.96 0.00 0.00 0.00 85.96
Loans (55) 0.00 0.00 0.94 0.00 0.00 0.00 0.94
Deduct Recovery (70) -0.01 0.00 -1.80 -0.05 0.00 0.00 -1.86
Total 439.49 13.79 1020.9
6 188.73 3.67 20.84 1687.48
..32..
Statement No. 7
LOANS TO STATE/UNION TERRITORIES GOVERNMENTS
(` in Lakhs)
Particulars March-14 Fresh
Disbursements Recoveries March-15
Net
Change
Andhra Pradesh 528.15 110.43 417.72 -110.43
Arunachal Pradesh 13.84 0.00 13.84 0.00
Assam 184.72 0.00 184.72 0.00
Bihar 48.53 7.13 41.40 -7.13
Chattisgarh 0.00 0.00 0.00 0.00
Goa 14.35 2.53 11.82 -2.53
Gujarat 31.60 6.21 25.39 -6.21
Haryana 131.13 31.93 99.20 -31.93
Himachal Pradesh 108.98 29.86 79.12 -29.86
Jammu & Kashmir 140.26 0.00 140.26 0.00
Jharkhand 121.80 48.93 72.87 -48.93
Karnataka 39.51 17.21 22.30 -17.21
Kerala 29.00 11.51 17.49 -11.51
Madhya Pradesh 10.50 1.50 9.00 -1.50
Maharashtra 191.32 58.31 133.01 -58.31
Manipur 7.50 0.78 6.72 -0.78
Meghalaya 18.72 4.00 6.64 16.08 -2.64
Mizoram 5.50 0.00 5.50 0.00
Nagaland 17.38 0.00 17.38 0.00
Orissa 314.78 50.00 71.17 293.61 -21.17
Punjab 19.48 8.45 11.03 -8.45
Rajasthan 8.99 5.58 3.41 -5.58
Sikkim 57.91 40.00 9.66 88.25 30.34
Tamil Nadu 456.39 79.83 376.56 -79.83
Tripura 19.57 4.71 14.86 -4.71
Uttar Pradesh 137.50 40.49 97.01 -40.49
Uttarakhand 17.23 3.26 13.97 -3.26
West Bengal 3.00 0.38 2.62 -0.38
TOTAL 2677.64 94.00 556.50 2215.14 -462.50
..33..
Statement No. 8
DETAILS OF OVERDUE LOANS & INTEREST
(` in Lakhs)
Sl.
No.
Name of the State Amount outstanding as on
31.03.2015
Total Loans
Outstanding
against the
entity on
March 2015
Period to
which
relates Principal Interest Total
1 Jammu and Kashmir
112.77
119.27 232.04 140.26
2006-2007
2 Assam
132.94
106.89 239.83 184.72
2009-2010
3 Arunachal Pradesh
6.83
6.31 13.14 13.84
2010-2011
4 Mizoram
5.50
6.36 11.86 5.50
2003-2004
5 Nagaland
17.38
11.56 28.94 19.93
2010-2011
TOTAL 275.42 250.39 525.81 364.25
..34..
Statement No .9
INVESTMENTS OF THE UNION GOVERTMENT IN STATUTORY CORPORATIONS
GOVERTMENT COMPANIES OTHER JOINT STOCK COMPANIES CO-OPERATIVE
BANKS AND SOCIETIES ETC. DURING THE YEAR 2014-2015
Name of the
concern
Year of
Investment
Details of Investments Total
Amount
Invested
upto end
of
2014-15
( ` ‘000)
% age of
Govt.
Investme
nt to
total
paid up
Capital
Amount of
Dividend/
Intt. Recd. &
credited to
Govt during
year
2014-15
( ` ‘000)
Type of
Shares
No. of
Shares
Face
Value
of
each
share
Kendriya
Bhandar
C.G.E.C.C
Society Ltd.
Pushpa
Bhawan New
Delhi
110062
1963 Equity 19999
Rs.
10/- 6818 81.30% 1364
1964 Equity 8000
1964 Equity 10000
1965 Equity 3679
1966 Equity 4986
1978 Equity 17500
1982-83 Equity 194800
1984 Equity 22800
1987-88 Equity 250000
1989-90 Equity 150000
Total 681764
..35..
Statement No- 10
VOLUME OF WORK IN PAOs DURING THE YEAR 2014-15
Bills
(Nos.)
GPF
payment
cases
(Nos.)
Pension
Payment
Cases
(Nos.)
Pre-
2006
Pension
Revision
Cases
(Nos.)
Post-2006
Pension
Revision
Cases
(Nos.)
PAO/DPAR 12274 447 100 96 01
PAO/CBI 13778 110 116 134 NIL
PAO/CAT 3305 35 25 01 12
PAO/Cabinet Affairs 10538 23 36 60 Nil
PAO/UPSC 11655 70 59 400 02
Total 51550 685 336 691 15
..36..
I N T E R N A L A U D I T
Internal Audit is an independent assessment and appraisal within an
organization which operates as a service to management by measuring and evaluating
the effectiveness of the internal control system.
A well-developed system of Internal Control and Internal Audit is essential
to enable constant monitoring of the financial activities in an organization. This
process helps to bring about prompt corrective measures to remove deficiencies
identified in the system. It examines value for money effectiveness and efficiency of
operation.
The scheme of departmentalization of union Govt. Accounts introduced in
Government of India in 1976 envisages setting up of an efficient Internal Audit
Organization to ensure both accuracy in Accounts and efficiency in operation of
accounting set up. As such Internal Audit Wing was created in each Ministry.
The role of Internal Audit has significantly evolved in the past few years. It
has graduated from being primarily a compliance audit into a system of assurance to
the Chief Accounting Authority. Audit with risk based approach provides an
opportunity to identify possible gaps in the control frame work and suggests measures
to plug them. The purpose of audit is to help an organization to minimize the risk of
losses to organization. Now Internal Audit is an important management tool so that
organizational objective is met with economy efficiency and effectiveness.
Revised Charter of the Integrated Finance Scheme as circulated by M/O
Finance D/O Expenditure vide O. M. No. 5(6)/L&C/2006 dated 1.6.2006 stipulates
that Internal Audit Wing working under the CCA/CA’s would move beyond the
existing system of compliance/regulatory audit and focus on:
1) The appraisal monitoring and evaluation of individual scheme
2) Assessment of adequacy and effectiveness of internal control in general and
soundness of financial system and reliability of financial and accounting
reports in particular.
3) Identification and monitoring of risk factors.
4) Critical assessment of economy efficiency and effectiveness of the service
delivery mechanism to ensure value for money and
5) Providing an effective monitoring system to facilitate mid course corrections.
..37..
The following Departments/ Units of this Ministry come within the audit
purview of the Internal Audit Wing:
(a) Prime Minister's Office
(b) Vice President Secretariat
(c) Department of Personnel and Training
(d) Administrative Reforms (AR Wing)
(e) ISTM
(f) Central Vigilance Commission
(g) Department of Pensions and Pensioners Welfare.
(h) Parliamentary Affairs
(i) LBSNAA Mussoorie
(j) National Security Council Secretariat
(k) Central Information Commission
(l) All units of Central Bureau of Investigation.
(m) All Branches of Central Administrative Tribunal.
(n) Union Public Service Commission
(o) All Branches of Staff Selection Commission
(p) All PAOs under M/o PPG&P including Pr. A.O.
The Internal Audit Wing of this Ministry is responsible for conducting the
Internal Audit of the 126 units of which 50 Units are in Delhi and rest of the units are
located outside Delhi. A simple application of ABC technique using the annual
budgets of all the 126 units has been used to categorize them into three category as
under:
Top 06 units holding 70% of the total budget – to be audited annually.
Next 14 units holding 11% of the total budget- to be audited biannually.
Remaining 106 units holding the rest 19% of the total budget – to be
selected for audit on random basis.
With the above categorization IAW is able to cover a minimum 75% of the
total budget every year.
..38..
The Internal Audit wing of this Ministry mainly focuses on assessing how
far the rules regulations procedures are being followed and what are the weaknesses in
the internal control system. The basic objective of internal audit wing is to ensure that
the financial transactions are carried out in accordance with the prescribed rules and
procedures and accounting records are maintained accurately comprehensively and in
a correct manner.
At the end of 2014-15 the total numbers of outstanding paras were 1181 against
1093 in 2013-14. The position of the paras raised/settled and outstanding during the
last five years is as under:
Year No. of Paras
outstanding at
year beginning
No. of
Paras
Raised
No. of
Paras
Settled
No. of Paras
outstanding at
year end
2010-2011 736 224 130 830
2011-2012 830 186 156 860
2012-2013 860 112 085 887
2013-2014 887 291 085 1093
2014-2015 1093 201 113 1181
..39..
