The second highest increase in outlay was recorded in nutrition at 1,438%, rising from a mere Rs 12.13 crore in 2022-23 to Rs 186.65 crore in the following year.In 2023-24, the highest capital expenditure in the state was incurred on roads and bridges, accounting for nearly 20% of the total expenditure of Rs 55,679 crore, while education, sports, arts and culture accounted for the least — 6.28% — in the same year, as per the Comptroller and Auditor General (CAG)’s report of the State Finances for the period, tabled in the state Assembly on Wednesday.The R&B department also reported the highest number of incomplete projects resulting in “blocked funds”, as per the auditor.As per the report, capital expenditure saw an increase from Rs 25,650 crore to Rs 55,679 crore over the five financial years till 2023-24, of which Rs 11,146 crore was spent on roads and bridges which was nearly 87% higher than what was spent in the previous year. This was followed by Rs 9,859.61 crore (17.71%) on urban development, over Rs 5,463 crore (9.81%) on water supply and sanitation, Rs 4,810.75 crore on medium irrigation comprising 8.64%, Rs 4,325 crore on power projects (7.77%), and Rs 3,494.62 crore (6.28%) on education, sports, arts and culture.The highest percentage outlay in a year was seen in the roads and transport sector where the expenditure rose from Rs 109.76 crore in 2022-23 to Rs 1,713.83 crore in 2023-24, marking the highest percentage increase at 1,461%. The lowest jump was seen in the education, sports, arts and culture sector which saw a rise in the outlay by around 7% in the audit year as compared to the previous year.The expenditure fell in the areas of housing by over 41%, and by over 78% in new and renewable energy sector in 2023-24. No capital expenditure was incurred in the petrochemical industry sector in the audit year as compared to 2022-23 when the government had spent Rs 2,100 crore in this field.The second highest increase in outlay was recorded in nutrition at 1,438%, rising from a mere Rs 12.13 crore in 2022-23 to Rs 186.65 crore in the following year.Incomplete works, locked capitalThe auditor also noted that there were 204 capital works, each valued at a minimum Rs 10 crore, which were due to be completed by March 31, 2024, but which were still incomplete. For these, the state government had spent Rs 16,402.67 crore. These were across two departments — the Roads and Buildings department (168 projects) with an estimated cost of over Rs 7,353 crore of which the government had spent Rs 5,194 crore, and the Narmada, Water Resources, Water Supply and Kalpsar department where the government had spent over Rs 11,208 crore against an estimated cost of Rs 10,689 crore for 36 projects.Total ExpenditureWhile the total expenditure (revenue expenditure, capital expenditure and loans and advances) of the State of Gujarat increased by 14.38% in a year from Rs 2,16,508 crore in 2022-23, capital expenditure saw a 56.85% increase, which includes expenditure on the acquisition of land, building, machinery, equipment and investment in shares.Story continues below this adAt the same time, the revenue surplus of the state increased from Rs 19,865 crore to Rs 33,477 crore over 2022-23, while fiscal deficit increased from Rs 16,846 crore in 2022-23 to Rs 23,493 crore in 2023-24.As per the report, the committed expenditure of the state constituted 44-51% of the total revenue expenditure in the five-year period from 2019-20 to 2023-24, reporting an increase from Rs 79,784 crore in 2022-23 to Rs 96,582 crore in 2023-24.Committed expenditure consists of interest payments, expenditure on salaries along with wages and pensions.Stay updated with the latest - Click here to follow us on Instagram© The Indian Express Pvt LtdTags:ahmedabad