Financial
Civil

Report No. 1 of 2013 - Financial Audit of Civil on Accounts of Union Government

Date on which Report Tabled:
Tue 13 Aug, 2013
Date of sending the report to Government:
Government Type:
Union
Union Department
Civil
Sector Finance

Overview

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 2011-12. It also contains an analysis of the Appropriation Accounts and audit observations with regard to the accounts of the Union Government for the year 2011-12. The financial position of the Union Government in 2011-12 was characterised by a decrease of 2.40 per cent in revenue receipts primarily on account of a substantial reduction in non-tax receipts after an accelerated growth in the preceding year.

Capital expenditure was 2.01 per cent of GDP, well below the 3.1 per cent level set out for the year in the fiscal consolidation plan of the Thirteenth Finance Commission. Of the total capital expenditure, 38 per cent was accounted for by Defence. Analysis of Plan expenditure of civil ministries revealed that 76 per cent of the total Plan expenditure was in the form of grants-in-aid payment. In three of the 10 Ministries/ Departments incurring the largest Plan expenditure, over 99 per cent was in the form of disbursement of grants-in-aid.

Department of Telecommunication transferred to and disbursed from only RS 1,687.96 crore to the Universal Service Fund (USO Fund) out of the total receipts of RS 6,723.57 crore towards Universal Access Levy during the year 2011-12. This resulted in under-statement of the closing balance of the USO Fund by RS 5,035.61 crore for the financial year 2011-12. Resultantly, there was also overall under-statement of the closing balance of USO Fund of RS 21,839.45 crore as on 31 March 2012 after taking into account the reimbursement of license fees and spectrum charges to BSNL amounting to RS 6,948.64 crore over the period 2002-03 to 2005-06 for fulfilling rural obligation.

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