Report No. 1 of 2011 - Compliance Audit on Accounts, Union Government(Civil)

Date on which Report Tabled:
Tue 24 Apr, 2012
Date of sending the report to Government:
Government Type:
Union Department
Sector Finance


This Report discusses the comments of the Comptroller and Auditor General of India on the accounts of the Union Government and analyses the finances of the Union Government for the year 2010-11. It also contains an analysis of the Appropriation Accounts and audit observations with regard to the accounts of the Union Government for the year 2010-11.

The financial position of the Union Government in 2010-11 was characterised by a healthy growth of 32 per cent in revenue receipts on account of an accelerated growth of tax revenue after a period of low growth in the preceding two years and a substantial increase in non-tax receipts on account of auction of spectrum.Capital expenditure was 1.99 per cent of GDP, well below the three per cent level set out for the year in the fiscal consolidation plan of the Thirteenth Finance Commission. Of the total capital expenditure, 33 per cent was accounted for by Defence.Analysis of Plan expenditure revealed that 77 per cent of the total Plan expenditure was in the form of grants-in-aid payment. In five of the 10 Ministries/ Departments incurring the largest Plan expenditure, over 99 per cent was in the form of disbursement of grants-in-aid.

A time analysis of expenditure of Civil Ministries revealed that 22 per cent of the total expenditure was incurred in the month of March 2011.The bunching of expenditure in the case of non-Plan expenditure was even higher at 24 per cent of the total annual non-Plan expenditure in the last month of the financial year. The Ministry of Textiles and the Department of Heavy Industry spent as much as 63 and 60 per cent respectively of their total expenditure on the last day of March 2011.For the year 2010-11, the Union Government transferred Central Plan assistance of Rs.1,22,199 crore (as per revised estimates) 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 was unascertainable. The Government expenditure as reflected in the Accounts was, therefore, overstated to that extent.

Download Audit Report

Back to Top