la?k ljdkj ds o"kZ 2009-2010 ds foÙk ys[ks
FINANCE ACCOUNTS OF THE UNION GOVERNMENT
FOR THE YEAR 2009-2010
Hkkjr ds fu;a=d vkSj egkys[kkijh{kd dk izek.k&i=
Certificate of the Comptroller and Auditor General of India
;g izekf.kr fd;k tkrk gS fd bu ys[kksa dh tkap Hkkjr ds lafo/kku ds vuqPNsn 149 vkSj 151 rFkk fu;a=d vkSj egkys[kkijh{kd
¼drZO;] 'kfDr;ka rFkk lsok dh 'krsZa½ vf/kfu;e] 1971 dh vis{kkvksa ds vuqlkj esjs funs'ku esa dh xbZ gSA ;s ys[ks egkys[kk fu;a=d
vkSj lfpo] Hkkjr ljdkj] foÙk ea=ky;] O;; foHkkx dk nkf;Ro gSaA gekjk nkf;Ro gekjh ys[kk ijh{kk ds vk/kkj ij bu ys[kksa ij
er O;Dr djuk gSA
geus Hkkjr esa lkekU; :Ik ls LohÑr ys[kk ijh{k.k ekudksa ds vuqlkj ys[kk ijh{kk dh gSA os ekud ;g vis{kk djrs gSa
fd ge bl vk'k; dk rdZlaxr vk'oklu izkIr djus ds fy, ys[kk ijh{kk dh ;kstuk rS;kj djds mldk fu"iknu djsa fd D;k
;s ys[ks oLrqijd xyr fooj.k ls eqDr gSaA ys[kk ijh{kk esa] ijh{k.k ds vk/kkj ij] jkf'k;ksa ds leFkZu esa lk{; vkSj ys[kksa esa izdVhdj.k
dh tkap djuk 'kkfey gSA ys[kk ijh{kk esa iz;qDr ys[kkdj.k fl)karksa vkSj rS;kj fd, x, egRoiw.kZ vuqekuksa dk fu/kkZj.k djuk rFkk
lkFk gh] ys[kksa ds lexz izLrqfrdj.k dk ewY;kadu djuk 'kkfey gSA gekjk ekuuk gS fd gekjh ys[kk ijh{kk gekjs er dk rkfdZd
vk/kkj miyC/k djkrh gSA
esjs vf/kdkfj;ksa }kjk ekaxh xbZ vkSj izkIr dh xbZ lwpuk vkSj O;k[;k ds vk/kkj ij rFkk ys[kksa dh ijh{k.k ds rkSj ij dh xbZ
ys[kk ijh{kk ds ifj.kkeLo:Ik esjh loksZÙke tkudkjh ds vuqlkj bl ladyu esa dh xbZ fVIif.k;ksa ds lkFk ifBr vc izLrqr fd, x,
ys[ks 31 ekpZ] 2010 dks lekIr gq, o"kZ ds fy, la?k ljdkj ds ys[kksa ij esjs izfrosnu ds v/;k; 2 esa fn, x, vfHkerksa ds v/khu
jgrs gq, la?k ds o"kZ 2009-2010 ds iz;kstu ds fy, izkfIr;ksa vkSj laforj.kksa dk lgh vkSj mfpr fujh{k.k izLrqr djrs gSaA
ubZ fnYyh%
(fouksn jk;)
fnukad
Hkkjr ds fu;a=d vkSj egkys[kkijh{kd
It is certified that these accounts have been examined under my direction in accordance with the
requirements of Articles 149 and 151 of the Constitution of India and the Comptroller and Auditor General’s
(Duties, Powers and Conditions of Service) Act, 1971. These accounts are the responsibility of the Controller
General of Accounts, and the Secretary to the Government of India, Ministry of Finance, Department of
Expenditure. Our responsibility is to express an opinion on these accounts based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in India. Those standards
require that we plan and perform the audit to obtain reasonable assurance whether the accounts are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the
accounts. An audit also includes assessing the accounting principles used and significant estimates made, as well
as evaluating the overall presentation of accounts. We believe that our audit provides a reasonable basis for our
opinion.
On the basis of the information and explanations that my officers required and have obtained, and according
to the best of my information as a result of test audit of the accounts, the accounts now presented read with
observations in this compilation give a true and fair view of the receipts and disbursements for the purpose of the
Union for the year 2009-2010 subject to the observations in Chapter 2 of my Report on the accounts of the Union
Government for the year ended 31st March, 2010.
New Delhi:
(Vinod Rai)
The
Comptroller and Auditor General of India
(v)