Table of Contents

SFAR Tamil Nadu 2024-25

Chapter 1: Overview of the Finances of the State

Chapter 2: Budgetary Management

Chapter 3: Financial Reporting Practices

State Finances Audit Report
Government of Tamil Nadu

Back to Overview

Appendices

APPENDIX – 1.1

Time Series Data on State Government Finances

(Refer Paragraph 1.1.3)

APPENDIX – 1.2

Abstract of receipts and disbursements for the year 2024-25

(Refer Paragraph 1.1.4, 1.2.4.1 A and 1.2.4.2 A)

APPENDIX – 1.3

Summarised financial position of the Government of Tamil Nadu as on 31 March 2025

(Refer Paragraph 1.1.5)

APPENDIX – 2.1

Cases where supplementary provision (₹3 crore or more in each case) proved unnecessary

(Refer Paragraph 2.5.3)

APPENDIX – 2.2

Cases where supplementary provision (₹3 crore or more in each case) proved excessive

(Refer Paragraph 2.5.3)

APPENDIX – 2.3

Unnecessary/Inadequate re-appropriation of funds (exceeding ₹3 crore), during 2024-25

(Refer Paragraph 2.5.4)

APPENDIX – 2.4

Grants having large savings, after surrender (exceeding ₹3 crore), during 2024-25

(Refer Paragraph 2.5.5)

APPENDIX – 2.5

Grants having persistent savings (exceeding ₹ 3 crore) during 2022-23 to 2024-25

(Refer Paragraph 2.5.5)

APPENDIX – 2.6

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

(Refer Paragraph 2.5.5)

APPENDIX – 2.7

Surrender of funds in excess of ₹3 crore, on the last day of March 2025

(Refer Paragraph 2.5.5)

APPENDIX – 2.8

Surrenders of more than ₹100 crore for 2024-25

(Refer Paragraph 2.8)

APPENDIX – 2.9

Budget provision was more than ₹100 crore, no expenditure incurred resulting in 100 per cent savings during 2024-25

(Refer Paragraph 2.9)

APPENDIX – 2.10

Misclassification of revenue expenditure as capital expenditure & vice-versa for 2024-25

(Refer Paragraph 2.10)

APPENDIX – 2.11

Sub-heads where entire expenditure was incurred in March 2025

(Refer Paragraph 2.11)

APPENDIX – 2.12

Quarter wise expenditure for all grants during 2024-25

(Refer Paragraph 2.12)

APPENDIX – 2.13

Grants for unforeseen expenditure provided to Secretaries to the Government under detailed head “99 – Miscellaneous”

(Refer Paragraph 2.13)

APPENDIX – 3.1

Arrears of accounts of Autonomous Bodies as on 31 March 2025

(Refer Paragraph 3.13)

APPENDIX – 3.2

Details of pending cases of misappropriation, losses, theft, etc.

(Refer Paragraph 3.15

APPENDIX – GLOSSARY

Glossary of terms and abbreviations used in the Report

APPENDIX – ABBREVIATIONS

Abbreviations