Audit Reports
Civil
Report No. 1 of 2009 - Compliance Audit on Accounts, Union Government(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 2008-09. It also contains an analysis of the Appropriation Accounts, 2008-09.
For the year 2008-09, Union Government transferred Central Plan assistance of Rs. 83,224 crore directly to State/district level autonomous bodies and authorities, societies, non-governmental 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. 28,483 crore under 29 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 revealed that while an income of Rs. 84.81 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.There is understatement of closing balance of Universal Service Obligation Fund by Rs. 18,193 crore. A total Universal Service Levy of Rs. 26,164 crore was collected during 2002-03 to 2008-09 but a disbursement of only Rs. 7,971 crore was made from the Fund during this period. Thus, the closing balance of the Fund as on 31 March, 2009 should be Rs. 18,193 crore as against nil balance shown under the Head 8235-General & Other Reserve Funds, 118-Universal Service Obligation Fund in the Public Account of India.
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- Preface
- Highlights
- Chapter 1 - Union Government Finances - An Overview
- Chapter 2 - Comments on Accounts
- Chapter 3 - Resources: Trends and Composition
- Chapter 4 - Application of Resources: Expenditure
- Chapter 5 - Deficits: Management of Fiscal Imbalances
- Chapter 6 - Management of Fiscal Liabilities
- Chapter 7 – Appropriation Accounts 2008-09: Introduction
- Chapter 8 - Appropriation Accounts 2008-09: An Analysis
- Chapter 9 - Review of Selected Grants
- Chapter 10 - Managing Government Finances: Summing Up
- Appendices
- Glossary