FOR OFFICIAL USE ONLY

(Government of India)

CONTROLLER OF ACCOUNTSMINISTRY OF PETROLEUM & NATURAL GAS

NEW DELHI

Contents

Chapter Particulars Page Nos.

1. An Introduction .............................................................. 1 to 2

4.

Statement-I to Statement 7 (B) .. ............

2. Accounts Organization

........................... to 5

1. Scheme of Departmentalization ofAccounts

2. Function and Organization Structure

3. Overview of GovernmentAccounts .......................... . 6 to 11

1. Structure of GovernmentAccounts

2. Accounts Operation -An Overview

3. Preparation ofAnnualAccounts of

Government of India

................ .... 12 to19

Ministry of Petroleum & Natural Gas 3

. Accounts Highlights ................... ................ ................. 20 to 41

COMPOSITE GRANT

Chapter - 1

AN INTRODUCTION

FUNCTIONS AND SET-UP OF THE MINISTRY OF PETROLEUM &NATURALGAS

LIST OF PUBLIC SECTOR UNDERTAKINGS AND OTHERORGANISATIONS UNDER THE ADMINISTRATIVE CONTROL OF THEMINISTRY.

The Ministry of Petroleum & Natural Gas is entrusted with the responsibility ofExploration and Production of Oil & Natural Gas. Its Refining Distribution, Marketing,Imports & Exports as well as conservation of Petroleum Products, which fall within thepurview of the Ministry.

Exploration of Petroleum resources including natural gas.

• Oil and Natural Gas Corporation Ltd. • ONGC Videsh Ltd.

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Production Supply Distribution Marketing and Pricing of Petroleum and NaturalGas and Petroleum products.Oil Refineries including Lube Plant.Additives for Petroleum and Petroleum Products.Lube blending and greases.Planning, development, control and assistance to all industries dealt with by thedepartment.Planning, development and regulation of oil field services.All attached or subordinate offices or other organisations concerned with any ofthe subjects specified in the list.

• Oil India Ltd. • Indian Oil/Blending Ltd.• Indian Oil Corporation Ltd. • Balmer Lawrie Co. Ltd.• Bharat Petroleum Corporation Ltd. • Balmer Lawrie Co. Ltd.

(Subsidiary of IBP Ltd.)

Public Sector Undertakings Subsidiaries

1

• Hindustan Petroleum Corporation Ltd.• I.B.P. Company Ltd.• Engineers India Ltd.• Biecco Lawrie Co. Ltd.• GasAuthority of India Ltd.• Cochin Refineries Ltd.• Bongaigoan Refinery &

Petro Chemical Ltd.• Numaligarh Refinery Ltd.

• IndianAdditives Ltd.(Subsidiary of MRL)

• Oil Industry Development Board• Petroleum Planning andAnalysis Cell• Petroleum Conservation Research

Association• Oil Industry Safety Directorate• Centre for High Technology• Petroleum India International

Other Organizations• Director General Hydro-Carbon

2

Chapter-II

SCHEME OF DEPARTMENTALISATION OFACCOUNTS - FEATURES

SALIENT FEATURES OF THE SCHEME

PRINCIPALACCOUNTS OFFICE IS RESPONSIBLE FOR

ACCOUNTS ORGANISATION OF MINISTRY OF

PETROLEUM & NATURAL GAS

SCHEME : In 1976 a new Accounting Organisation headed by the Controller Generalof Accounts was created in the Ministry of Finance. Department of Expenditure andthe task of compilation of the Accounts of the Union Government was entrusted toC.G.A. As a result of this reform an Accounts set up was formed in each CivilMinisty/Department of India.

and discharges his responsibilities with the assistance of the Financial Adviser of theMinistry and Chief Controller of Accounts/Controller of Accounts/CCA/CA isresponsible for :

Arranging payments and authorisation of grants in aid, loans etc. assanctioned by the department.

Arranging payments, through Pay & Accounts Officers and cheques drawingDDOs of various departments in various regions of the country, including pay& allowances, office contingencies, miscellaneous payments of admissibleloans and advances to Government servants including Provident Fund claimsetc.

Compilation and consolidation of the Accounts of the Ministry and itsrenderance to the Controller General ofAccounts for consolidation.

The Chief Controller of Accounts/Controller of Accounts exercises the powerof Head of Deptt. for the Accounting Organisation and are responsible fortraining, transfer, promotion, leave etc. under the policy direction of ControllerGeneral ofAccounts.

The departmentalised accounting visualised introduction of ManagementAccountingSystem suited to the functions and requirements of the Ministry and further also toinstall a system of internal Audit to ensure both accuracy in accounts and efficiency inoperation on part of the Management.

The Secretary of the Department of each Ministry is the Chief Accounting Authority

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All accounting matters, viz., Coordination of accounts of the Ministry ofPetroleum & Natural Gas.TheAccounts related functions of Pr.A.O. include

AppropriationAccounts.

Statement of Central Transactions.

Union FinanceAccounts which are submitted to CGA, Ministry of Finance andDG,Audit Central Revenue.

Payment of Loans and grants to PSUs

Procuring and supplying cheque books to PAO/Cheque Drawing DDOs

Maintaining liaison with controller General ofAccounts and accredited bank.

Verify and reconciling all receipts and payments made on behalf of Ministry ofPetroleum & Natural Gas and reconciling the cash balances.

Maintenance of loan accounts for PSUs.

Maintenance of Accounts for loans, grants-in-aid and equity payments toPSUs

Processing and authorization of Pensions.

To carry out pre-check and process payment of bills and compilation orAccounts

To generate

Annual FinanceAccounts of Department.

AnnualAppropriationAccounts of Department.

MIS Reports on Finance and Health ofAccounts.

MonthlyAccounts on Computer.

Preparation of Receipts and PublicAccounts Budget Estimates.

Internal Audit of Accounts records of various division / sections of the ministryof PNG.

FUNCTIONS OF PAY & ACCOUNTS OFFICE-DEPARTMENTALISEDACCOUNTING UNIT.

4

ACCOUNTS ORGANISATION OFMINISTRY OF

PETROLEUM & NATURAL GAS

SECRETARY

SPECIAL SECRETARY &FINANCIAL ADVISOR

CONTROLLER OF ACCOUNTS

PR.-CUM-PAY& ACCOUNTS

OFFICE

INTERNALAUDIT WING

5

Chapter - III

OVERVIEW OF GOVERNMENT ACCOUNTS

Under Article 112 of the Constitution, a statement of estimated receipts andexpenditure of Government of India has to be laid before parliament in respect ofevery Financial year from 1st April to 31st march. This Statement titled "AnnualFinancial Statement' is the main Budget Document.

Under the Constitution, the budget has to distinguish expenditure on RevenueAccount from other expenditure. Government Budget therefore comprises (i)Revenue Budget and (ii) Capital Budget.

Revenue Budget consists of Revenue receipts of Government and expenditure metfrom these. Revenue Expenditure is distinguished therefore from the capitalexpenditure and is for the normal running of Government Department and speakingexpenditure which does not result in the creation of assets is Revenue Expenditure.Capital Budget consists of Capital receipts and payments. The main items of CapitalReceipts are loans raised by Government from public as also borrowings Capitalpayment consists of Capital expenditure on acquisition of assets as also investmentsand loans granted by Government.

The Accounting classification of all Government transactions is intended to allowParliament to make a meaningful appreciation of resource allocation and purposes ofGovernment Expenditure and the Demands for Grants classified all Expenditure asPlan/Non-Plan.

EXPENDITURE

PLAN NON-PLAN

VOTED CHARGED VOTED CHARGED

6

GOVERNMENT ACCOUNTS

PART-IIContingencyFund of India

PART-IConsolidatedFund of India

PART-IIIPublic

Account

Capital PublicDebt., LoanRevenue

Receipt(REV. A/c)

Expenditure(REV. A/c)

Receipt(CAP. A/c)

Expenditure(CAP. A/c)

Deals withproceeds oftaxation &

otherreceiptsclaim asrevenue

Expendituremetfrom

taxationand

otherreceipts

Receipts ofcapital naturewhich cannot

be appliedas a set

off againstCapital

Expenditure

Expenditurefor creationof assets

of permanentcharacter

Internal &External debt

of Govt.Loan & adv.for variouspurposes

Public Debt.,(Loans & Adv.)

7

GOVERNMENTACCOUNTING

GovernmentAccounting is a very big business. Particularly so in developing countrieswith centrally Planned Economy where a large share of developmental activities fallson the shoulder of the government in spite of large-scale economic reforms andliberalization, this situation still prevails in India where Government is undoubtedly thesingle largest agency transacting flow of funds, in and out.

A well-designed and well - managed accounting system helps to ensure properstewardship over public funds. Accounting policies and procedures are designed tocompile Accounts fulfilling legal/codal requirements that govern financial controlAccounts in all developed countries have become an integral part of financialmanagement for activities so as to :

Prepare and administer the Revenue (operating/current) and Capitalbudgets.

Prepare a cash budget

Administer short and long term debts.

Administer Public Funds

Purchase goods and services.

Prepare an annual financial report

Based on the budget and accounts, the Government may determine whether it will bejustified in curtailing or expanding its activities or it should alter its taxation policy.

In the field of GovernmentAccounting the end products are the monthly accounts andthe annual accounts. The monthly accounts fulfill the need to day-to-dayadministration. The annual accounts present a fairly accurate view of the financialstewardship of the Government during the year.

An important aspect of budgeting is re-appropriation of funds. Subject to theprovisions of Rule 10 of the Delegation of Financial Powers Rules, 1978 and alsosubject to such other general or specific restrictions as may be imposed by theFinance Ministry in this behalf, re-appropriation of funds from one primary unit ofappropriation to another such unit within a Grant or Appropriation, may be sanctionedby the competent authority at any time before the close of the financial year to whichsuch grant or appropriation relates.

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GOVERNMENT BUDGETING - RE-APPROPRIATION OF FUNDS

8

Re-approriation of funds shall be made only when it is known or anticipated that the

appropriation for the unit from which funds are to be transferred will not be utilised in

full or that savings can be effected in the appropriation for the said unit.

Funds shall not be re-appropriated from a unit with the intention of restoring the

diverted appropriation to that unit when savings become available under other units

later in the year.

If the amount provide for the sanctioned Budget for any service in a Financial year is

found to be insufficient for the purpose in that year or when a need has arisen during

that year for supplementary or additional expenditure upon some 'new-service' not

contemplated in the original budget for that year, the Government shall arrange to

obtain the necessary supplementary grants or appropriations in accordance with the

provision ofArticle 115(1) of the Constitution.

When a need arises to incur unforeseen expenditure in excess of the sanctioned

grant or appropriation or on a 'new service' not provided in the budget and there is not

sufficient time for the voting of the Supplementary Demand and the passing of the

connected appropriation bill, an advance from the Contingency Fund set up under

Article 267 (1) of the Constitution shall be obtained before incurring the expenditure.

An advance from the Contingency Fund shall also be obtained to meet expenditure in

excess of the provision for the service included in an appropriation (Vote on Account)

Act.

The procedure to be followed for obtaining an advance from the Contingency Fund

and its recoupment to the fund shall be as laid down in the Contingency Fund of India

Rules. 1952, as amended from time-to-time.

SUPPLEMENTARY GRANTS

ADVANCE FROM CONTINGENCY FUND

9

DDOs

PAOScrollsfrom

PSBs/RBI

CGA

RBIPr. Accounts Office

Consolidation ofAccounts in CGA

Monthly CentralGovt. Account

Ministryof

Finance

RailwayPosts &TelecomDefence UT'sState A.G.s

Annual Accounts

Finance Accounts Appropriation Accounts

PARLIAMENT

DDOs

Consolidated PAOsAccounts

On Line submissionMonthly Accounts

Ministry Account of Govt. Transactions

Review of Receiptsand Expenditurea vis-a-vis Budget

Statement of Central Transactions(SCTs) & Journal Entries (JEs)

10

CCAs/CADCAs

Defence Posts& Telecom

UTsState A.Ga

AppropriationRegister ofMinistry/

Department

AppropriationRegister ofMinistry/

Department

AccreditedAudit Officer

Demands for Grants

Supplementary Grants

Re-appropriation/Surrender

Final Expenditure

For Audit

Audit Clearance

CGA

DGACR

Preparation ofCondensed

AppropriationAccounts

Consolidationof FinanceAccountsStatement

Audit Clearance

Audit Clearance DGACR

Appropriation AccountsFinance Accounts

Parliament

Audit

AuditClearance

SCTs & JEsMaterial forFinanceAccounts

11

COMPOSITE GRANTS

Statement No 1S.No.

(Actuals)

Major Head -2049 2006-07 2007-08 2008-09

Interest Payment

Interest on small savingProvident Fund etc.

Management on smallsaving scheme, otherexpenses in connectionwith small savingscheme-interest

Interest on stateprovident fund (GPF)

Interest on ReserveFund on depreciation/renewal reserve fund

Miscellaneous-Otherexpenditure

Interest on Depositsby PSUs

TOTAL MH '2049'

1.

2.

3.

4.

5.

6.

NIL

NIL

5566827

NIL

NIL

NIL

NIL

NIL

NIL

NIL

NIL

NIL

NIL

NIL

NIL

NIL

NIL

NIL

NIL

NIL

NIL

2009-10 2010-11

NIL

NIL

NIL

NIL

NIL

12

5566827

6907349

6907349

8235065

8235065

9196089

9196089

10257282

10257282

Statement No 2.

S.No.

(Actuals)

Major Head -'2071'Pension & OtherRetirement Benefits

200 -9 10

SuperannuationRetirement Allowances

Commuted Value ofPension

Gratuities

Contribution to Pensionand Gratuities

Contribution toProvident Fund

Leave Encashments

Govt. Contribution

TOTAL MH '2071'

(I)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

NIL

.

NIL

NIL

NIL

13

EXPENDITURE

187302

2006-07

NIL

2007-08 2008-09

NIL

2503772

2708651

1522988

19796

6755207

2010-11

NIL

NIL

3719007

13312027

4479369

42017951288683 4439607

2356653 5012574

NIL NIL NIL

1222134 3560453

8329 NIL

35236 75416 148549

4911035 12475587

150844

3246753

4541041

2513494

385304

10873894

Statement No 3.

S.No.

(Actuals)

Major Head - '2235'Social Security &Welfare

2006-07 2007-08

Deposit LinkedInsurance SchemeGovt. Provident Fund

Govt. EmployeesInsurance SchemeCentral Government

Pension (Voted) OtherScheme—LumpsumProvision

TOTAL

(I)

(ii)

(iii)

NIL

NIL

NIL

NIL

283958

NIL

NIL

283958

NIL

NIL

NIL

NIL

200 -0 200 -8 9 9 10

14

EXPENDITURE

263070

NIL

NIL

263070

2010-11

5000

NIL

NIL

5000

Statement No 4.

S.No.

(Actuals)

Major Head - '7610'Loans to Govt.Servants

House Building Advance

Other Motor Conveyance

Advance for Purchaseof Motor Conveyance

Conveyance Advance forPurchase of otherconveyance

Computer Advance& Other Advances

TOTAL MH '7610'

(i)

(ii)

(iii)

(iv)

(v)

2006-07

15

EXPENDITURE

500000

30000

NIL

NIL

300000

830000 1111816

2007-08

593116

18900

94800

NIL

405000

2008-09

400000

54000

374344

NIL

210000

1038344

2009-10 2010-11

50000

24000

158320

NIL

400000

1082320

NIL

NIL

400000

NIL

360000

760000

BANK RECONCILIATION STATEMENTStatement No. 5

Year

(Rs. in Crores)

ACCOUNT FIGURES

2006-07 NIL

NIL

NIL

NIL

NIL

NIL

NIL

NIL

NIL

NIL

NIL

NIL

RESERVE BANK DEPOSITS DIFFERENCE

Dr. Cr. Net Dr. Cr. Net Dr. Cr. Net

16

16447.38 26693.90 10246.52 16447.38 26693.90 10246.52

2007-08 15157.86 23387.35 8229.49 15157.86 23387.35 8229.49

2008-09 15488.27 79023.25 63534.98 15488.27 79023.25 63534.98

NIL NIL NIL

2009-10

2010-11

17973.17 25491.68 7518.51 17973.17 25491.68 7518.51

20658.09 38436.40 17778.31 20658.09 38436.40 17778.31

Statement No. 6MAJOR HEAD "8670" CHEQUES & BILLS

YearOpeningBalance

AmountBooked

AmountCleared

ClosingBalance

(Amount in Thousand)

2006-07

2007-08

27676580 25728821 3532202

17

3532202

2008-09

3532202

29066297 30813089 1786204

2009-10

2010-11

3532996

1786204

28346267

----

28345473

1779009

3532996

7195

7195 385351392 385356795 1792

MAJOR HEAD '8658'—PAO SUSPENSEStatement No. 7 (A)

YearOpeningBalance

AmountBooked

AmountCleared

ClosingBalance

(Rs. in Thousand)

NIL280

280 (Dr.)

6 7(i) Credit(ii) Debit

7 8(i) Credit(ii) Debit

Net

8 9(i) Credit(ii) Debit

Net

200 -200

Net

200 -200

200 -200

2572152

2420 (Cr.)

2572432

2140 (Cr.)

NILNIL

NIL

18

20 -2009 10(i) Credit(ii) Debit

Net

NILNIL

3503865

NIL205

NIL 2638 (Cr.) 2843(Cr.) 205 (Dr.)

2010-2011(i) Credit(ii) Debit

NIL205

3793 3793 NIL11

205 (Dr.) 3777 (Cr.) 3583 (Cr.) 11 (Dr.)

16 210

Net

NIL11

NIL412(Dr.)

3503660

NILNIL

11 (Dr.) 412(Dr.) NIL

NIL423 (DR.)

423 (DR.)

NIL423 (Dr.)

423 (Dr.)

NILNIL

NIL

326NIL

376 (Cr.)

NIL47(Dr.)

47 (Dr.)

MAJOR HEAD '8658'—PSB SUSPENSEStatement No. 7 (B)

YearOpeningBalance

AmountBooked

AmountCleared

ClosingBalance

(Rs. in Thousand)

(-) 2NIL

(-) 2 (Cr.)

6 7(i) Credit(ii) Debit

2007-2008(i) Credit(ii) Debit

Net

2008-2009(i) Credit(ii) Debit

Net

200 -200

Net

25728508164474279

138745771 (Dr.)

25729025164473804

138744779 (Dr.)

(-) 519475

994 (Dr.)

19

2009-2010(i) Credit(ii) Debit

Net

(-)519475

28335533151578095

28335055151578610

(-) 41(-) 40

994 (Dr.) 123242562(Dr.) 123243555 (Dr.) (-) 1

2010-2011(i) Credit(ii) Debit

(-)41(-)40

(-)1 (Cr)

Net

30812533154882702

30812492154882662

NILNIL

NIL124071170 (Dr.)124070169 (Dr.)

NILNIL

NIL

151853512179731700

27878188 (Dr.)

151853512179731700

27878188 (Dr.)

NILNIL

NIL

NILNIL

NIL

384364259116006785

268357474 (Cr.)

384363986116006785

268357201 (Cr.)

273NIL

273

20

REVENUE AND CAPITAL DETAILS20 -2010 11

REVENUE

CAPITAL

Receipts Expenditure

Receipts Expenditure

101.61

21

20658.16 38437.40

101.72

(Rs. in Crores)

1.-

(i) 0021-Tax on Income other than Corp.Tax 0.00 0.8484

(i) 0049-Interest Receipts 0.00 0.12(ii) 0050-Dividends & Profits 0.00 11653.67(iii) 0070-OtherAdministrative Services 0.0(iv) 0071-Contribution & Other Retirement 0.

Benefits(v) 0075-Miscellaneous General Services 0.00(vi) 0210-Medical & Public Health 0.00 0.08(vii) 0216-Housing 0.00 0.03(viii) 0802-Petroleum 0.00 9003.26

0.00 20657.320.00 20658.16

2.(i) 4000-MIS Capital Receipts(Ii) 6802-Repayment of Loans from PSUs(iii) 7610-Repayments of loans from Govt. 0.00 0.19

Servants0.00 101.720.00 20759.88

S.No. Items Budget Actuals

REVENUE RECIPTS(A) Tax Revenue

Total (A) 0.00 0.(B) Non-Tax Revenue

Total (B)Total Revenue Receipts (A) + (B)CAPITALRECEIPTS

Total Capital Receipts (2)TOTAL RECEIPTS (1+2)

RECEIPTS

0.00 30.00 13

0.00

101.53 101.530.00 0.00

RECEIPTS20 -2010 11

22

S.No. Items Budget Actuals

EXPENDITURE (REVENUE)Non-Plan Expenditure(A) On RevenueAccount

Total (A)(B) On CapitalAccount

Total (B)Total (A) + (B)

Total (C) + (D)TOTAL EXPENDITURE

3.

(i) 2049 - Interest payment 0.00 1.03(ii) 2071-Pension & Other Retirement Benefits 0.00 1.09(iii) 2802-Petrouleum 38400.60 38380.42(iv) 3451-Secretariat-Economics Services 19.40 18.86(v) 2235-Social Security & Welfare

0.00 38401.40

i 4 Capital Outlay on Petroleum(ii) 6802-Loans to PSUs 0.00 0.00(iii) 7610-Payment of Loans to Govt. Servants 0.17 0.08

101.70 101.610.00 38503.01

4.(C) On RevenueAccount(D) On CapitalAccount(i) 4802-Petroleum - 0.00

37.00 36.00

(i) Revenue Expenditure 0.00 38437.40(ii) Capital Expenditure 101.70 101.61

0.00 0.00

101.53 101.53

37.00 36.00

( ) 802-

Plan Expenditure

TOTAL 0.00 38539.01

EXPENDITURE20 -2010 11

(Rs. in Crores)

23

S.No. Items Amount

3. Total Revenue Receipts (1+2)

8. Total Capital Receipts9. Total Receipts (3+8)

1. Tax Revenue 0.842. Non-Tax Revenue 20657.32

20658.164. Loan Recoveries from PSUs5. Loan Recoveries from Uts -6. Repayments from Govt. Servants 0.197. Miscellaneous Capital Receipts 101.53

101.7220759.88

0.00

RECEIPTS OF THE MINISTRY20 -2010 11

(Rs. in Crores)

24

REVENUE AND CAPITAL RECEIPTS20 -2010 11

REVENUE

CAPITAL

0.12

1.11(OR)

9003.26

11653.67

0.19

(Rs. in Crores)

25

Petroleum Receipts Dividends Other Receipts Interest Receipts

Miscellaneous Capital Receipts Loan Recoveries from Govt. Servant Loan Repayment from PSU’s

101.53

(Dividend)IR

REVENUE AND CAPITAL RECEIPTS20 -2010 11

20657.32

(Rs. in Crores)

Tax Revenue Non-TaxRevenue

Repaymentfrom

Govt. Servants

0.84 0.00

20000

15000

10000

8000

6000

4000

0

26

0.19

Loan Recoveryfrom PSUs

101.53

MiscellaneousCapital Receipts

ANALYSIS OF RECEIPTSFOR 20 -2010 11

The total receipts of the Ministry of Petroleum & Natural Gas in the Consolidated Foundof India during the year 2009-2010 amounted to Rs. 15729.72 crores. This figuresconsists of Rs. 15486.64 crores from the Revenue Account and Rs.243.08 crores fromCapitalAccount.

The revenue comprises of Rs. 0.65 crores tax revenue and Rs. 15155.65 cores non-taxrevenue. The Major Contribution towards Revenue Receipts were from followingheads.

(a) 0050-Dividend and Profits 7008.94

(b) 0802-Concession Fee & Royalties 8476.84

S.No. Item Amount

(Rs. in Crores)

27

(Rs. in Crores)

Receipts (Cr) Amount Disbursements (Dr.) Amount

A. Revenue Receipts A. Revenue Expenditure

Total Revenue Receipts (A) Total Revenue ExpenditureB. Capital Receipts B. Capital Expenditure

Total Capital Receipts (B) Total Capital ExpenditureTotal Consolidated Fund of India Total Consolidated Fund of India(A+B) (A+B)

PUBLICACCOUNTS PUBLICACCOUNTS

TOTAL(PUBLICACCOUNT) TOTAL(PUBLICACCOUNT)TOTALRECEIPTS TOTALDISBURSEMENTS

CONSOLIDATED FUND OF INDIA CONSOLIDATED FUND OF INDIA

Concession Fee & Royalties 9003.26 General Services 2.11Dividends 11653.67 Social Services 0.00Guarantee Fee 0.00 Economic Services 38435.22Interest Receipts 0.12 Grants-in-Aid 0.00Other Receipts 1.11

20658.16 38437.33

Loan Recoveries fromPSUs 0.00 General Services 0.00Loan Recoveries fromGovt. 0. Social 0.00Servants Economic Services 101.53Misc. Capital Receipts 101.53 Loan andAdvances 0.08

101.72 101.6120759.88 38538.94

Provident Fund & Insurance Fund 3.48 Provident Fund & Insurance Fund 2.26Deposits &Advances 0.00 Deposits &Advances 0.00Remittances 0.00 Remittances 0.00Reserve Funds 0.00 Reserve Funds 0.00Suspense & Miscellaneous 38435.89 Suspense & Miscellaneous 20658.06

38439.37 20660.3294582.99 59199.26

19 Services

FUND FLOW20 -2010 11

28

(Rs. in Crores)

REVENUE RECEIPTS

CAPITALRECEIPTS

2006-07 2007-08 2008-09 2009-10 2010-11

Concession Fee & RoyaltiesDividendsGuarantee FeeInterest ReceiptsOther Receipts

Loans Recoveries fromPublic Sector UndertakingsGovernment ServantsBonus Shares issued by various PSUsMisc. Capital Receipts

8295.92 7823.73 8476.84 10303.12 9003.268150.27 7331.70 7008.94 7669.16 11653.66

0.00 0.00 0.00 0.000.17 0.12 0.09 0.09 0.120.31 0.39 0.77 1.60 1.11

15486.64 17973.97 20658.16

26.19 7.84

0.34 0.00 0.000.17 0.14 0.27 0.19 0.190.00 0.00 0.00 0.00 0.00

528.58 0.00 242.47 958.08 101.53

243.08 958.27 101.72

32310.67 294.22 (-) 89.38

15729.72 18032.24 20759.88

3.78 20.36 (+) 9.65

0.00

0.06 0.61

528.81 0.75

Total (A) 16446.67 15155.94

Percentage increase over PreviousYear

Total (B)

%age increase overPrevious Year 46286.84

Grand Total (A+B) 16975.48 15156.69

Overall %age increase 30.23 10.71

(Decrease)

2.18 16.06 14.93

TREND OF TOTAL RECEIPTS(Consolidated Fund of India)

29

TREND OF INCREASE IN TOTAL RECEIPTS20 -2010 11

70

60

50

40

30

20

10

0

9.653.78

20.36

(In %age)

30

30.23

2006-07 2007-08 2008-09 2009-10 2010-11

10.71

BUDGET ACTUAL VARIATIONGrossRecoveriesNet

38558.53 38536.81 0.060.00 0.00 0.00

38558.53 38536.81 0.06

MAJOR HEAD OFACCOUNT BUDGET EXPENDITUREPlan Non- Total Plan Non- Total

Plan Plan PlanRevenue Section

Total Revenue SectionCapital Section

Total Capital Section 0.00 0.00GRAND TOTAL

2802 37.00 38400.60 38437.60 36.00 38380.42 38416.423451 - 19.40 19.40 0.00 18.86 18.86

37.00 38420.00 38457.00 36.00 38399.28 38435.28

4802 - 101.53 101.53 0.00 101.53 101.536802 0.00 0.00 - 0.00 - 0.00

101.53 101.53 101.53 101.5337.00 38521.53 38558.53 36.00 38500.81 38536.81

BUDGET, RECOVERIES AND EXPENDITURE20 -2010 11

(Rs. in Crores)

31

20 -2010 11

38558.53 38536.8140000

30000

20000

10000

0Budget Expenditure

32

TREND OF INCREASE/DECREASE IN EXPLORATIONVIZ-A-VIZ BUDGET PROVISION

REVENUE

REVENUE & CAPITAL DISBURSEMENT20 -2010 11

2.11

38435.22

General Services Economic Services

0.08

LOAN"S

CAPITAL

(Rs. in Crores)

REVENUE

33

INVESTMENT

101.53

Grant Apr. May June July Aug. Sep. Oct. Nov. Dec. Jan Feb. MarNo.

36

39

34

7

Total

TOTAL

0.00 0.02 0.00 0.01 0.00 0.02 0.00 0.01 0.00 0.01 0.00 0.01 0.08

0.62 0.00 0.01 0.06 0.08 0.01 0.00 0.06 0.17 0.01 0.06 0.00 1.09

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.03 1.03

2 2.23 1.30 406.46 228.57 14227.76 306.43 193.07 256.98 300.38 361.15 274.11 21978.38 38536.81

2.85 1.32 406.47 228.64 14227.84 306.46 193.07 257.05 300.55 361.17 274.17 21979.42 38539.01

GRANT-WISE MONTHLY FLOW OF EXPENDITURE20 -2010 11

(Rs. in Crores)

34

TREND OF MONTHLY FLOW OF EXPENDITURE20 -2010 11

REVENUE

30000

25000

20000

15000

10000

8000

4000

6000

4000

2000

0

Apr. May June July Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar.

2.85 1.32

406.47

228.64

361.17

21979.42

274.17193.07

14227.84

306.46 257.05 300.55

(Rs. in Crores)

35

GRANT-WISE EXPENDITURE20 -2010 11

GRANT NO. REVENUE CAPITAL TOTAL

GRAND TOTAL

34 1.03 0.00 1.03

36 0.00 0.08 0.08

39 1.09 0.00 1.09

72 38435.28 101.53 38536.81

38437.40 101.61 38539.01

(Rs. in Crores)

36

ANALYSIS OF DISBURSEMENTS20 -2010 11

BUDGET ESTIMATE EXPENDITURE

Revenue Section

Total

Capital Section

TOTAL

GRAND TOTAL

Plan 37.00 36.00

Non-Plan 0.00 38401.40

0.00 38437.40

Plan - 0.00

Non Plan 101.70 101.61

101.70 101.61

0.00 38539.01

(Rs. in Crores)

37

TREND OF EXPENDITURE20 -2010 11

REVENUE

19958.95

27417.82

30000

25000

20000

15000

10000

02005-2006 2006-2007 2007-2008

38

(Rs. In Crores)

23388.08

OTHER AREASINVESTMENTS

INVESTMENT MADE BY GOVERNMENT OF INDIA WITHVARIOUS P.S.U.S. DURING LAST T YEARSHREE

Investment made by Government of India in various Public Sector Undertakings

(Rs. in Crores)

1. IBPCO

2. HPCL

3. EIL

4. IOCL

5. BPCL

6. OIL

S. No. Public Sector

Undertakings

200 -200 200 -200

TOTAL 3 3698.5

7 8 8 9 2009-2010

NIL NIL NIL

173.07 173.07 173.08

50.77 50.77 135.45

958.08 958.07 1916.16

198.60 198.60 198.60

210.00 210.00 186.60

7. ONGCL 1585.74 1585.74 1585.74

8. BLL 24.09 24.10 24.10

9. GAIL 484.94 727.41 724.41

10. BLIL — 13.25 13.25

685.27 6 4962.37

39

LOANS OUTSTANDINGAS ON 31-3-2010

Particulars Outstandingas on

31-03-2008

Loan PaidDuring

200 -08 9

Loan RepaidDuring

200 -08 9

Outstandingas on

31-03-2009

A.

B.

C.

Loans to publicSector Undertaking

Loans to State Govt.

Loans to UnionTerritories

0.34

0.00

0.00

-

0.00

0.00

0.34

0.00

0.00

0.00

0.00

0.00

(Rs. in Crores)

TOTAL

40

Outstandingas on

31-03-2009

0.00

0.00

0.00

0.34 34 0 000.00 0. .00 0.

LOAN, PAYMENTS, REPAYMENTS &OUTSTANDING WITH THE PSUs

AS ON 31-3-2010

S.No. Outstandingas on

31-03-2009

AdditionalLoans

Provided

Recoveries Outstandingas on

31-03-2009

1. Bieco Lawri Ltd.

TOTAL0.34

0.34

(Rs. in Crores)

Particulars

NIL

NIL

0.34

0.34

NIL

NIL

41

Outstandingas on

31-03-2008

0.34

0.34