about government accounting in Ag office of the state under C&AG Will help to understand comprehensively about goverment accounting

1. Presentation on Financial Statement
 Statement 3 - Statement of Receipts (Consolidated Fund)
 Statement 12 - Statement on Sources and Application of funds for
expenditure other than on Revenue Account
 Statement 14. Detailed Statement of Revenue and Capital Receipts
by Minor Heads
 Appendix III. Grants-in-aid given by the State Government
Institution-wise and Scheme-wise
Presented by :
 Suraj Singh, AAO, AG (Audit) Bihar
 Abhinav Kr. Bharti, AAO, AG (Audit) Bihar
 Rahul Kumar, AAO, AG (Audit) Bihar

2. This statement comprises revenue and capital
receipts 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

3. Consolidated Fund
Receipt
Revenue Receipt Capital, Public Debt, Loans etc
Tax Revenue Non Tax Revenue Grants-in-Aid
Statement-3
Statement of Receipts ( Consolidated Fund)

4. Summary statements appearing in Volume I with
the detailed statements and appendices in Volume
II

5. RECEIPTS
(Consolidated Fund)
CAPITAL, PUBLIC
DEBT AND
OTHER RECEIPTS
GRANTS FROM
GOVERNMENT
OF INDIA
REVENUE
RECEIPTS

6. REVENUE
RECEIPTS
Tax
Revenue
Non Tax
Revenue

7. A. Tax Revenue
A.1 Own Tax revenue
 State Goods and Services Tax
 State Excise
 Stamps and Registration fees
 Land Revenue
 Hotel Receipt
 Service Tax, etc
A.2 Share of net proceeds of Taxes
 Corporation Tax
 Central Goods and Services Tax
 Customs
 Union Excise Duties
 Taxes on Wealth
 Service Tax
 Integrated Goods and Services Tax, etc

8. B. Non-Tax Revenue
 Industries
 Crop Husbandry
 Forestry and Wild Life
 Medical and Public Health
 Education, Sports, Art and Culture
 Power
 Interest Receipts
 Urban Development
 Police
 Labour and Employment
 Major Irrigation
 Roads and Bridges
 Animal Husbandry
 Industries, etc

9. GRANTS FROM GOVERNMENT OF INDIA

10.  C. 1 Non-Plan Grants
 C. 2 Grants for State/Union
 C. 3 Grants for Central Plan Schemes
 C. 4 Grants for Centrally Sponsored Plan Schemes
 C. 5 Grants for Special Plan Schemes
 C. 6 Centrally Sponsored Schemes
 C. 7 Finance Commission Grants
 C. 8 Other Transfer/Grants to States

11. CAPITAL,
PUBLIC DEBT
AND OTHER
RECEIPTS
Capital
Receipts
Inter-State
Settlements
Loans and
Advances by
State
Government
(Recoveries)
Public Debts
Receipts

12. D. Capital Receipts
Disinvestment proceeds
Others
E. Public Debts Receipts
E. 1 Internal Debt of the State Government
Market Loans from the NABARD
Loans from National Co-operative
Loans from other Institutions Special Securities issued to National
E. 2 Loans and Advances from the Central Government
Non-Plan Loans
Loans for State Plan Schemes
Loans for Central Plan Schemes
Loans for Centrally Sponsored Plan Schemes
F. Loans and Advances by State Government (Recoveries)
G. Inter-State Settlements
Total Receipts in Consolidated Fund (A+B+C+D+E+F+G)

13. Details taken from Finance account of Government of
Jharkhand for the year 2020-21

20. Statement number 12
Sources And Application Of Funds For Expenditure Other Than On
Revenue Account
Salient Features : This statement is based on the principle that Revenue
Expenditure is expected to be defrayed from Revenue Receipts, while
Capital Expenditure of the year is met from Revenue Surplus, net credit
balances in the Public Account, cash balance at the beginning of the year
and borrowings.

23. Statement 12
Sources And
Application Of
Funds For
Expenditure
Other Than On
Revenue Account
Statement 16
Capital Expenditure
by Minor Heads
and Sub-heads
Statement 18
Loans and Advances
given by the
Government
Statement 22
Investments of
Earmarked Funds
Statement 21
Contingency Fund and
Other Public Account
transactions
Statement 17
Borrowings and
Other Liabilities

24. Capital Expenditure (Sub-sector-wise)
(i) General
Police,
Public Works,
Other
Administrative
Services
Other Fiscal
Services
(ii) Social Services
Education, Sports,
Art and Culture
Health and Family
Welfare
Water Supply,
Sanitation
Welfare of SCs, STs,
OBCs
and Minorities
(iii) Economic
Services
Agriculture and
Allied Activities
Rural Development
Irrigation and Flood
Control
Energy Industry
and Minerals
Transport
General Economic
Services

25. Details taken from Finance account of Government of
Jharkhand for the year 2020-21

31. Annexure III
Grants-in-aid given by the State Government
Institution-wise and Scheme-wise
Definition:
Grants-in-Aid are payments in the form of assistance, donations or contributions
made by one government to another government, body or institution.
Grants-in-aid are given by the Union Government to State Governments and/or
Panchayati Raj Institutions or
State governments to various institutions

32. Recipients Scheme
Director, Jharkhand Education
Project Council
Grants-in-aid to J.E.P.C. for
Strengthening of Primary and
Middle Schools
Capacity Enhancement of KGBVs
Free distribution of School Kit to
Children
Saraswatiwahini (Mid Day Meal
Programme)
Mukhyamantri Digital Education
Promotion Scheme

33. Recipients Scheme
Ranchi University, Ranchi Grants-in-aid for District Central
Library, Divisional Library and Sub-
Divisional Library
Grants-in-aid for Pension and other
retirement benefits
Director, Art & Culture Department,
Jharkhand, Ranchi
Grants-in-aid to Cultural Institutions
Pradhan Mantri Kaushal Vikash Yojana
Grants to sports promotion activities

34.  Statement number 14
Detailed Statement of Revenue and Capital Receipts
by Minor Heads
Salient Features : This statement gives details of revenue raised
by the Government ( tax including devolution of Union tax and
duties, non-tax, grants-in-aid from Union Government) and
miscellaneous capital receipts.

35. Receipt Heads (0,1)
 A) Tax Revenue : Example GST, Taxes on Income & Expenditure, Taxes on property etc.
 B) Non Tax Revenue : It constitutes of 3 part.
1. Fiscal Services
2. Interest Receipts such as Interest received from cooperative societies, local bodies etc,
Dividends received from Public Undertakings etc.
3. Other Non-Tax Revenue: It is further sub divided in to 3 categories
 General services : Example UPSC/SSC exam fee, Other Administrative services etc.
 Social services : Example Education, Sports, Art & Culture, Housing ( Govt. Quarters), Medical
education like Ayurveda, Unani etc.
 Economic services : Crop Husbandry, Non-ferrous Mining and Metallurgical Industries etc.
C. Grants in aid & contributions
 Centrally sponsored schemes like Mid day meals in school, MNREGA, Swachh Bharat Mission
etc.
 Finance Commission grant like State Disaster Response Fund.
 Other grants to States/ UTs with legislature example “White Revolution”.

36. 14. DETAILED STATEMENT OF REVENUE AND CAPITAL RECEIPTS BY MINOR
HEADS - contd.
RECEIPT HEADS (Revenue Account)
800- Other
Receipts
901- Share of
net proceeds
assigned to
States
101- Tax
102- Interest
103- Penalty
109- Sale
proceeds of
confiscated
Goods
800- Other
Receipts
(a)
Central
Goods
and
Services
Tax
(0005)
0006-
State
Goods
and
Services
Tax
(SGST)

37. 901- Share of net
proceeds assigned to
States
101- Tax Collections
103- Surcharge
107- Taxes on
Professions, Trades, and
Employment
109- Expenditure Tax
Act, 1987
901- Share of net
proceeds assigned to
States
A- Tax Revenue- contd.
(b) Taxes on Income and Expenditure
0020
Corporation Tax
0022
Taxes on
Agricultural
Income
0028
Other Taxes on
Income and
Expenditure

39. B- Non-Tax Revenue
(A) Fiscal Services
(B)Interest Receipts,
Dividends & Profits
(C) Other Non-Tax
Revenue
* General Services
0049- Interest Receipts
191- Interest from Local
Bodies
195- Interest from Co-
operative Societies
0050- Dividends and Profits
101- Dividends from Public
Undertakings
0051- Public Service Commission
104- UPSC/SSC Examination Fees
105- State PSC Examination Fees
0070- Other Administrative Services
02
101- Sale proceeds of election forms
and documents
Other Services ( such as marriage
fees, passport fees etc)

40. B- Non-Tax Revenue (Contd.)
(C) Other Non-Tax
Revenue
* Social Services
* Economic Services
* Social Services
0202- Education, Sports, Art and
Culture
01- General Education
101- Elementary Education
03- Sports and Youth Services
101- Physical Education-Sports
and Youth Welfare
04- Art and Culture
101- Archives and Museums
0210- Medical and Public
Health
101- Ayurveda
0216- Housing
01- Government
Residential Buildings
106- General Pool
accommodation
0401- Crop Husbandry
103- Seeds
0853- Non-ferrous
Mining and Metallurgical
Industries
102- Mineral concession
fees, rents and royalties

42. C - Grants in aid & contributions
“Major Head – 1601”
1601 - Grants-in-aid from
Central Government
06- Centrally Sponsored
Schemes
101- Central Assistance/Share
National Programme of Mid Day
Meals in Schools
Swachh Bharat Mission
07- Finance
Commission Grants
104- Grants in aid
for State Disaster
Response Fund
08- Other
Transfer/Grants to
States/Union
Territories with
Legislatures
111- White
Revolution

45. Source Data in the comparative summary has been taken from Civil
Accounts for March (Supplementary)/VLC
 Furthermore the values in the comparative statement can be arrived at from the
detailed statement pertaining to respective accounts.

51. Statement 11 of Financial Attest Audit Guideline
corresponds to Statement 14 in Finance Account

52. Special credit to Sh. Mithlesh Kumar Jha Sir & Sh. A.P. Pandey Sir who were
always a guiding force and ever prepared to assist us with his valuable inputs
wherever and whenever we required.
And my group members Abhinav Kr. Bharti & Suraj Singh for their
collaborative approach along with Ujjawal Gupta for his necessary guidance
and right direction.