CAG finds 39 unresolved adverse balances in Union Government accounts
This audit examined the Finance Accounts and Appropriation Accounts of the Union Government of India for the financial year ended March 2025 (FY 2024-25). It assessed the accuracy of financial reporting, the management of funds, and the utilization of appropriations approved by Parliament.
Union Government of India (Ministry of Finance)
- Short transfer of ₹9,222 crore to four designated Reserve Funds.
- ₹10,380.36 crore pending disbursement to States/UTs for compensatory afforestation.
- ₹2,192.95 crore remained in bank accounts instead of being transferred to the Public Account of India.
- ₹44,714.77 crore adverse balance under Ministry of External Affairs due to incorrect transfer entry.
- ₹3,042.32 crore pension payment e-scrolls booked to suspense head instead of final head due to shortage of funds.
- ₹91,534 crore arrears in recovery of loans and advances from State/UT Governments and other entities.
- ₹12,754.47 crore in misclassification of accounting (₹4,011.91 crore receipts, ₹8,742.56 crore expenditure).
- ₹54,282.32 crore in outstanding Unliquidated Credits (UCs) as on 31st March 2025, with the earliest dating back to FY 1985-86.
- ₹4,91,302.81 crore overall savings against approved appropriations of ₹1,47,54,642.48 crore.
- ₹844.93 crore accumulated net credit balance in dormant Reserve Funds and Deposits.
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Document details
| Official title | 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) |
| Source body | Comptroller & Auditor General of India (CAG) — audit reports |
| Reference number | Report No. 6 of 2026 |
| Status | closed (audit_report) |
| Year | 2026 |
| Closing date | — |
| Documents | 1 |