State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2024, Government of Manipur

निष्कर्ष

1. राजकोषीय घाटा जीएसडीपी का 4.14 प्रतिशत रहा, जबकि सीमा तीन प्रतिशत है, और कुल बकाया देनदारी जीएसडीपी की 41.94 प्रतिशत — बजट-बाहरी उधारी जोड़ने पर 42.28 प्रतिशत; लेखापरीक्षा का निष्कर्ष है कि राज्य का वित्त भारी दबाव में है।

   “In 2023-24, revenue surplus was 1.97 per cent of GSDP; fiscal deficit was 4.14 per cent of GSDP as against the limit of 3 per cent; total outstanding liability was 41.94 per cent of GSDP... Further, if the quantum of the off-budget borrowings is included as part of debt, the overall liability (Includes Public Debt and Public Account Liabilities) of the Government would be 42.28 per cent of the GSDP. Going by the fiscal trends, the State finances are heavily stressed.”Executive Summary

2. 2023-24 में राज्य का अपना कर राजस्व 34.50 प्रतिशत गिरा, और कुल व्यय ₹17,650.80 करोड़ से 6.12 प्रतिशत घटकर ₹16,570.59 करोड़ रह गया।

   “The tax revenue increased by 7.48 per cent during the period and the State's own tax revenue decreased by 34.50 per cent in 2023-24. The total expenditure (revenue expenditure, capital expenditure and loans and advances) of the State decreased from ₹ 17,650.80 in 2022-23 to ₹ 16,570.59 crore in 2023-24, decreasing by 6.12 per cent.”Chapter I

3. बजट अनुमान राजस्व व्यय से 32.59 प्रतिशत और पूँजीगत व्यय से 25.64 प्रतिशत अधिक रहे, और 15 पूँजीगत अनुदानों में कुछ भी ख़र्च नहीं हुआ; नौ अनुदानों में ₹426.04 करोड़ का अनुपूरक प्रावधान पूरी तरह अनावश्यक निकला।

   “In Revenue section, Budget Estimates were (-) 32.59 per cent more than expenditure outturn... In Capital section, Budget Estimates was (-) 25.64 per cent more than expenditure outturn... It was noticed that supplementary provision of ₹ 426.04 crore during the year 2023-24 in 9 cases under 9 Grants (more than ₹ 10 crore in each case) proved unnecessary, as the expenditure did not come up even to the level of original provision.”Executive Summary

4. 2019-20 से 2022-23 के बीच एक विनियोग के तहत हुआ ₹11,205.82 करोड़ का अधिक व्यय अब तक विधानमंडल से नियमित नहीं हुआ था, और 2023-24 के ₹1,509.24 करोड़ के अतिरिक्त संवितरण को भी नियमितीकरण की प्रतीक्षा है।

   “Excess expenditure of ₹ 11,205,82 crore under Appropriation No. 2 occurring during the period 2019-20 to 2022-23 was not yet regularised in accordance with Article 205 of the Constitution. Additionally, during 2023-24, there was a total excess disbursement of ₹ 1,509.24 crore under one Grant and one Appropriation which also requires regularisation.”Executive Summary

5. 2023-24 में केंद्र प्रायोजित योजनाओं के लिए एकल नोडल एजेंसी खातों में भेजे गए ₹2,295.13 करोड़ में से — जो पूरा अमूर्त आकस्मिक बिलों पर भेजा गया — ₹619.46 करोड़ 31 मार्च 2024 को वहीं पड़ा था; बकाया गारंटियाँ ₹1,482.56 करोड़ थीं।

   “As per information available on the Public Financial Management System (PFMS) portal, during 2023-24, the State Government transferred ₹ 2,295.13 crore to the Single Nodal Account. The whole amount was transferred through Abstract Contingent bills. As on 31 March 2024, an amount of ₹ 619.46 crore, including both Central and State shares, were parked in SNA bank account... There was an outstanding guarantee of ₹ 1,482.56 crore as on 31 March 2024.”Executive Summary