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Report of the Comptroller and Auditor General of India on Accounts of the Union Government for the year 2024-25 Union Government Ministry of Finance Report No. 6 of 2026 (Financial Audit)

CAG closed 2026
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What did the audit examine?

The audit examined the Union Government's financial accounts for the year 2024-25, focusing on revenue, expenditure, and accounting practices.

Who / what it concerns

Union Government Ministry of Finance

What the auditor found

  • CGEGIS payments incorrectly booked at minor head level instead of sub-head level
  • ₹10,380.36 crore pending for disbursement to States/UTs under CAMPA
  • ₹2,192.95 crore remaining in bank accounts instead of transferred to Public Account
  • ₹3,89,220 crore collected as cess/charges/levies, with ₹9,222 crore short transferred to Reserve Funds
  • ₹4,957.58 crore booked under 'Minor Head 800–Other Expenditure'
  • ₹4,087.43 crore booked under 'Minor Head 800–Other Receipts'
  • ₹12,754.47 crore misclassified in accounting
  • ₹9,94,278.08 crore loans and advances outstanding for recovery
  • ₹91,534 crore arrears in recovery (principal and interest)
  • ₹54,282.32 crore outstanding UCs (Unliquidated Expenditure) as of March 2025

Points worth noting

  • ₹10,380.36 crore pending for disbursement to States/UTs under CAMPA
  • ₹9,94,278.08 crore loans and advances outstanding for recovery
  • ₹54,282.32 crore outstanding UCs (Unliquidated Expenditure) as of March 2025
  • ₹9,222 crore short transferred to Reserve Funds
Source bodyComptroller & Auditor General of India (CAG) — audit reports
Reference numberReport No. 6 of 2026
Statusclosed (section: audit_report)
Year2026
Closing date
Documents1

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Documents

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