The financial performance analysis is also important for assessment of the economic viability and long term sustainability of the projects particularly so in the context of developing countries like India for optimal utilization of limited resources.
The Major and Medium Irrigation and Multipurpose projects attract large investment out of Government exchequer and are classified as Commercial and Non-commercial projects. The Finance Accounts of Comptroller and Auditor General of India and State Accountant Generals also provide information on Commercial and Non-commercial irrigation projects separately. The financial performance analysis provides a tool for critical analysis of the Capital Expenditure and Working expenses on various components and the revenue generated from the project in operation.
The publication has four chapters besides statistical tables, charts and graphs depicting the essence of information presented in corresponding sections. An Executive Summary on Major and Medium Irrigation and Multipurpose projects, Minor Irrigation Schemes and CAD Programmes is reported at the beginning.
Besides these chapters, this publication also contains statistical tables on financial aspects for Major and Medium projects, Minor Irrigation projects and Command Area Development programme in Appendix I and graphs depicting All-India and State/UT level data in Appendix II. In Appendix III, methodology for compilation of data and in Appendix IV, glossaries of terms for compilation of financial figures are presented.
The key findings and conclusions of the report are –