Audit Reports

Civil

Overview

This Report discusses the comments of the Comptroller and Auditor General of India on the accounts of the Union and also analyses the finances of the Union Government for the year 2009-10. It also contains an analysis of the Appropriation Accounts, 2009-10.For the year 2009-10, Union Government transferred Central Plan assistance of Rs.93,880 crore (as per revised estimate) directly to State/district level autonomous bodies and authorities, societies, nongovernmental organisations, etc., for implementation of Centrally Sponsored Schemes outside the State Government Budget.

The aggregate amount of unspent balances in their accounts maintained outside Government accounts is unascertainable. The Government expenditure as reflected in the Accounts to that extent is overstated.Rs.15,899.73 crore under 24 Major Heads of accounts (representing functions of the Government) has been classified as 'Other Expenditure' in Union Government Finance Accounts constituting more than 50 per cent of the total expenditure recorded under the respective Major Heads indicating significant degree of opaqueness in these accounts. Although,as an interim measure, Controller General of Accounts (CGA) has inserted footnotes in Finance Accounts giving details of significant expenditure covered under Minor Head '800-Other Expenditure', the restructuring of the accounts to reflect the current activities of the government by way of opening of new heads of account and closure of obsolete heads of account has not been taken up by the Government to address the problem on permanent basis.

Scrutiny of the Union Finance Accounts 2008-09 and 2009-10 revealed that while an income of Rs.84.81 crore and Rs.226.85 crore had been reflected as income from Portfolio Management Scheme (Discretionary Mode) of National Investment Fund (NIF) under Consolidated Fund of India (CFI), the Major head '8453-Income and Expenditure Account of NIF' has not been opened in the Public Account to depict the transfer of income from CFI in contravention of the prescribed accounting procedure. This was also commented upon in the last year's Audit Report.

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• Preface
• Highlights
• Chapter 1 - Union Government Finance- An Overview
• Chapter 2 - Comments on Accounts
• Chapter 3 - Resources: Trends and Composition
• Chapter 4 - Application of Resources: Expenditure
• Chapter 5 - Management of Fiscal Liabilities and Imbalances
• Chapter 6 - Appropriation Accounts 2009-2010: Introduction
• Chapter 7 – Appropriation Accounts 2009-2010 : An Analysis
• Chapter 8 - Review of selected Grants
• Appendices
• Glossary