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
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.
Comptroller and Auditor General of India