Table of Contents

SFAR Kerala 2024-25

Executive Summary

Chapter 1: Overview of Finances of the State

Chapter 2: Budgetary Management

Chapter 3: Financial Reporting Practices

State Finances Audit Report
Government of Kerala

Back to Overview

Appendices

APPENDIX – 1.1

Time series data on the State Government Finances

(Reference: Paragraph 1.1.3)

APPENDIX – 1.2

Abstract of receipts and disbursements for the year -2023-24 and2024-25

(Reference: Paragraph 1.1.4, 1.2.4.1(A), 1.2.4.2(A))

APPENDIX – 1.3

Summarised financial position of the Government of Kerala as on 31 March 2025

(Reference: Paragraph 1.1.5)

APPENDIX – 1.4

Recommended amount and actual release of Fifteenth Finance Commission Grants during the period 2020-21 to 2024-25

(Reference: Paragraph 1.2.1 C (ii))

APPENDIX – 1.5

Details of PSUs that have not paid/short paid dividend for the years of accounts 2022-23 and 2023-24

(Reference: Paragraph 1.2.4.2 B)

APPENDIX – 1.6

Component-wise net balances in Public Account for the period 2015-16 to 2024-25

(Reference: Paragraph 1.3.1)

APPENDIX – 1.7

Component-wise liability trends during the period 2015-16 to 2024-25

(Reference: Paragraph 1.4.1.1)

APPENDIX – 1.8

Trends in Debt Sustainability Indicators

(Reference: Paragraph 1.4.5)

APPENDIX – 1.9

Details of outstanding Guarantees in Budget

(Reference: Paragraph 1.4.6.1 A)

APPENDIX – 1.10

Discrepancies between Guarantee Commission received as per Budget document and Finance Accounts

(Reference: Paragraph 1.4.6.1 A)

APPENDIX – 1.11

Details of outstanding guarantee commission to be paid and interest accrued thereof

(Reference: Paragraph 1.4.6.1 E)

APPENDIX – 1.12

Details of Institutions that have not paid interest for the delayed remittance of guarantee commission

(Reference: Paragraph 1.4.6.1F)

APPENDIX – 2.1

Expenditure Composition Outturn

(Reference: Paragraph 2.1)

APPENDIX – 2.1A

Deviation of Actual Expenditure from Revised Estimate

(Reference: paragraph 2.3)

APPENDIX – 2.2

Cases where supplementary provision rendered non-essential

(Reference: Paragraph 2.5.3)

APPENDIX – 2.3

Cases where Supplementary Provision proved excessive

(Reference: Paragraph 2.5.3)

APPENDIX – 2.4A

Injudicious re-appropriation of funds during 2024-2025 (Reduction of provision)

(Reference: Paragraph 2.5.4)

APPENDIX – 2.4B

Injudicious re-appropriation of funds during 2024-2025 (Augmentation of provision)

(Reference: Paragraph 2.5.4)

APPENDIX – 2.5

Grants having large savings, after surrender during 2024-2025

(Reference: paragraph 2.5.5.1)

APPENDIX – 2.6

Entire Budget provision remained unutilised in schemes during 2022-23 & 2023-24 for Grant No XXII

(Reference para No 2.5.5.1)

APPENDIX – 2.7

Grants having persistent savings (exceeding ₹ 100 crore) during 2022-23 to 2024-25

(Reference: Paragraph 2.5.5.2)

APPENDIX – 2.8

Grant-wise percentage of utilisation of budget and savings during 2024-25

(Reference: Paragraph 2.5.5.2)

APPENDIX – 2.9

Savings not Surrendered

(Reference: Paragraph 2.5.5.2)

APPENDIX – 2.10

Surrender of funds on the last day of March 2025

(Reference: Paragraph 2.5.5.2)

APPENDIX – 2.11

Status of New schemes announced in Budget for 2024-25

(Reference: Paragraph 2.5.6)

APPENDIX – 2.12

Sub-heads where entire expenditure was incurred in March 2025

(Reference: Paragraph 2.5.7)

APPENDIX – 2.13

Quarter wise expenditure of plan funds and percentage of each against budget provision in 2024-25

(Reference: Paragraph 2.5.7)

APPENDIX – 2.14

Quarter-wise expenditure for all major heads during 2024-2025

(Reference: Paragraph 2.5.7)

APPENDIX – 2.15

Unspent balance in SNA Accounts

(Reference: Paragraph 2.6.4)

APPENDIX – 2.16

Accumulation of interest in the Bank Accounts of SNAs.

(Reference: Paragraph 2.6.4)

APPENDIX – 2.17

Penal interest imposed on State Government for delayed transfer of funds to SNA account

(Reference: Paragraph 2.6.4)

APPENDIX – 3.1

Details of repayment of borrowings of KIIFB and KSSPL during FY2024-25 based on the financial year in which it was availed

(Reference Paragraph No 3.1)

APPENDIX – 3.2

Details of disbursements towards Revenue Generating Projects by KIIFB*

(Reference Paragraph No 3.1)

APPENDIX – 3.3

Details of contribution and investment under Defined Contributory Pension Scheme

(Reference: Paragraph 3.2.2)

APPENDIX – 3.4

Targets and Achievements of KSEBL during UDAY period envisaged in the MoU signed by KSEBL

(Reference: Paragraph 3.15.2)