75
foÙk ys[ks] la?k ljdkj
FINANCE ACCOUNTS, UNION GOVERNMENT
la[;k 5–'ks"k jkf'k;ksa dk lkjka'k
No. 5— SUMMARY OF BALANCES
31 ekpZ] 2010 dh fLFkfr dk lkjka'k uhps fn;k tkrk gS%
The following is a summary of the position as on 31st March, 2010
ukes 'ks"k
lkekU;
ys[ks dk uke
Sector of the
Name of Account
tek 'kss"k
Debit
ys[ks dk
General
Credit Balances
Balances
lsDVj
Account
¼gtkj #i;ksa esa½
(In thousands of rupees)
1
2
3
4
lesfdr fuf/k—
Consolidated Fund—
2,77,93,61,81,37
ljdkjh ys[kk
Government Account
M-
yksd _.k
E
Public Debt
2,46,24,22,04,86
p
dtZ vkSj vfxzeµ
F
Loans and Advances—
14,40,47,28,54
(i) jkT; vkSj la?k jkT; {ks=ksa dh
(i) Loans and Advances
ljdkjksa dks dtZ vkSj vfxze
to State and Union Territory
Governments
7,56,19,14,62
(ii) vU; dtZ
(ii) Other Loans
vkdfLedrk fuf/kµ
Contingency Fund—
vkdfLedrk fufèk
Contingency Fund
5,00,00,00
yksd ys[kkµ
Public Account—
vYi cprsa] Hkfo"; fufèk;ka vkfn
Small Savings, Provident
Funds,etc.
46,38,25,94,11
×k
vkjf{kr fuf/k;kaµ
J
Reserve Funds—
¼d½ C;kt okyh vkjf{kr fufèk;kaµ
(a) Reserve Funds bearing interest–
ldy 'ks"k
Gross Balance
48,48,18,99
23,76
fuos'k
Investment
¼[k½ fcuk C;kt okyh vkjf{kr fufèk;ka
(b) Reserve Funds not
bearing interest
1,58,21,63,27
V
tek vkSj vfxzeµ
K
Deposits and Advances—
¼d½ C;kt okyh tek jkf'k;kaµ
(a) Deposits bearing
interest—
ldy 'ks"k
Gross Balance
6,80,27,38,44
65,62
fuos'k
Investment
¼[k½ fcuk C;kt okyh tek jkf'k;kaµ
(b) Deposits not bearing
interest—
ldy 'ks"k
Gross Balance
2,98,36,46,63
fuos'k
Investment
9,20,21,62
89,68,78,45
¼x½ vfxze
(c) Advances
B
mpar vkSj fofo/k
L
Suspense and Miscellaneous
37,83,09,85
¼d½ flDdk <ykbZ ys[ks
(a) Coinage Accounts
¼[k½ mparµ
(b) Suspense—
1,61,09,87,82
ldy 'ks"k
Gross Balance
52,31
fuos'k
Investment
¼x½ vU; ys[ksµ
(c) Other Accounts–
ldy 'ks"k
Gross Balance
1,31,20,89,92
1,81,81,36,54
fuos'k
Investment
60,34,72
¼?k½ fons'kh ljdkjksa ds
(d) Accounts with Governments of
lkFk ys[ks
Foreign Countries
25,73,71,73 M
izs"k.k
M
Remittances
1,06,15,92,51 <
jksdM+ 'ks"k
N
Cash Balance
¼var½
(Closing)
3,05,93,22,77,84
tksM+
TOTAL
3,05,93,22,77,84

76
foÙk ys[ks] la?k ljdkj
FINANCE ACCOUNTS, UNION GOVERNMENT
la[;k 5–'ks"k jkf'k;ksa dk lkjka'kµtkjh
No.5–SUMMARY OF BALANCES–contd.
O;k[;kRed fVIif.k;ka
Explanatory Notes
1. ^ljdkjh ys[kk* 'kh"kZ ds egRo dks uhps nh xbZ fVIi.kh 4 esa Li"V
fd;k x;k gSA bl lkjka'k ds vU; 'kh"kks± esa mu 'ks"kksa dk mYys[k gS
ftuds varxZr izkIr fd, x, èku dks iqu% vnk djuk ljdkj dk
mÙkjnkf;Ro gS vFkok iznÙk dh xbZ jkf'k dks olwy djus dk vfèkdkj
ljdkj dk gksrk gS vFkok os mu ysu&nsuksa dks n'kkZrs gSa tks lek;kstu
ds fy, yafcr iM+s gSa] tSlk fd mpar vkSj izs"k.k 'kh"kksZa esa fn;k x;k gSA
;s 'ks"k jkf'k;ka la?k ljdkj dh foÙkh; fLFkfr dk iw.kZ fjdkMZ ugha gksrha
D;ksafd buesa ljdkj dh Hkwfe;ksa] Lekjdksa] izkÑfrd ouksa vkfn tSlh
lHkh HkkSfrd ifjlEifÙk;ksa dks fglkc esa ugha fy;k tkrk gS vkSj u gh
mu izkIr jkf'k;ksa vFkok cdk;k ns;rkvksa dk /;ku j[kk tkrk gS tks
jksdM+ ds vkèkkj ij j[ks x, ljdkjh ys[ks esa fglkc esa ugha yh tkrh
gSaA
2. _.k] tek] vfxze] mpar vkSj izs"k.k 'kh"kks± ds vèkhu izkfIr;ksa]
laforj.kksa vkSj 'ks"kksa rFkk vkdfLedrk fufèk dk lkjka'k fooj.k la[;k
13 esa fn;k x;k gSA
3. ea=ky;ksa] foHkkxksa] lac) vkSj vèkhuLFk dk;kZy;ksa esa j[ks x,
C;ksjsokj@lgk;d ys[kksa dh rqyuk esa yksd ys[ks esa 'kh"kks± ds var xZr var
'ks"kksa esa lekèkku u fd, x, varjksa ds lacaèk esa fHkUurkvksa dk lekèkku
djus ds fy, ;FkklaHko mik; fd, tk jgs g®A 10 ls 15 o"kZ ls vfèkd
le; rd yfEcr iM+s lekèkku u fd, x, varjksa dks cês [kkrs esa Mkyus
;k mUgsa jktLo esa tek djus ds fy, dkjZokbZ dh tk jgh gSA
4. lesfdr fufèk esa ^ljdkjh ys[kk* 'kh"kZ esa izR;sd o"kZ ds var
esa dqN ukes vkSj tek Mkys tkrs gSaA 'kh"kZ ^vrajkZT;h; lek'kksèku* vkSj
^vkdfLedrk fufèk dks varj.k* izR;sd o"kZ ljdkjh ys[ks esa lao`r gksrs
gSa] vFkkZr 'kh"kksZa esa 'ks"kksa dks ^ljdkjh ys[ks* esa varfjr fd;k tkrk
gSA jktLo ys[ks ds lkFk&lkFk iwathxr izkfIr;ksa rFkk O;; ys[ks ¼ljdkjh
_.k vkSj dtZ rFkk vfxze ys[ks dks NksM+dj½ dks izR;sd o"kZ cUn fd;k
tkrk gSA izR;sd o"kZ can fd, x, bu [kkrksa esa fuoy ?kkVk vFkok
vfèk'ks"k ljdkjh ys[ks esa varfjr fd;k tkrk gSA vr% ^ljdkjh ys[kss*]
,d :i ls izR;sd o"kZ ds ^ljdkjh ys[ks* ds cUn gksus okys 'kh"kks± ds
vUrxZr dqy feykdj ljdkjh ys[ks esa vkus okys fiNys dqy ?kkVs vkSj
vkfèkD; dks n'kkZrs gSaA cqd&dhfiax i)fr] ftls ljdkjh ys[kksa esa
viuk;k tkrk gS] ds vUrxZr ^ljdkjh ys[ks* esa vkus okys 'ks"k mu
ys[kk&'kh"kks± esa j[ks x, lap;h vfèk'ks"k vkSj ?kkVs dk izfrfufèkRo djrs
gSa] ftuds 'ks"kksa dks vxys o"kZ ds ys[kksa esa vxzsuhr ugha fd;k tkrkA
^^ljdkjh ys[ks** esa tek djus ds ckn _.k] dtZ] tek] vfxze] mpUr
vkSj izs"k.k 'kh"kks± rFkk vkdfLedrk fufèk ds vUrxZr 'ks"kksa dh bfr jksdM+
'ks"k dh fuoy èkujkf'k o"kZ ds vUr esa bfr jksdM+ 'ks"k gksrh gS vkSj
bl izdkj rS;kj fd, x, 'ks"kksa dks izekf.kr djuk iM+rk gSA o"kZ
2009-2010 ds var esa ^ljdkjh ys[ks* esa fn;k x;k ifjorZu dk ifjdyu
;g n'kkZ,xk fd o"kZ ds vUr esa uhps nh xbZ jkf'k fdl izdkj izkIr gqbZA
1. The Significance of head 'Government Account' is
explained in note 4 below. The other headings in the
summary hold balances on which Government has a liability
to repay the money received or has a claim to recover the
amount paid or they represent transactions pending for
adjustment, as in Suspense and Remittance heads. The
balances are not a complete record of the financial position
of the Union as they do not take into account all physical
assets of the State, such as value of all Government lands,
Monuments, Natural forests etc. nor do they take into
account accrued dues or outstanding liabilities, which are
not reflected in the Government accounts maintained on
cash basis.
2. A summary of receipts, disbursements and balances
under the Debt, Deposit, Advances, Suspense and
Remittance heads and the Contingency Fund is given in
Statement No.13.
3. On the unreconciled differences in the closing
balances under the heads in the Public Account vis-a-vis the
detailed/subsidiary accounts maintained in Ministries,
Departments, Attached and Subordinate offices, steps are
being taken to settle the discrepancies as soon as possible.
On the unreconciled differences pending for over 10 to 15
years, action is being taken to write off the differences or
credit them to revenue.
4. The head 'Government Account' in the
Consolidated Fund receives certain debits and credits at the
end of every year. The balances in heads 'Inter State
Settlement' and 'Transfer to Contingency Fund' close to
'Government Account' every year i.e. the balances in the
heads are transferred to 'Government Account'. The revenue
account is closed every year as also the capital receipts and
expenditure account (other than Public Debt and Loans and
Advances accounts). The net deficit or surplus in these
accounts, closed every year, are transferred to 'Government
Account'. The 'Government Account' thus represents, in a
sense, the cumulative deficit and surplus of the past, taken
together, under the heads closing to 'Government Account'
every year. Under the system of book-keeping followed in
Government Accounting, the balances under 'Government
Account', thus represents the cumulative surplus and deficit
of past years in the heads of account whose balances are not
carried forward to next year's accounts. After adding to
'Government Account' the balances under Debt, Loans,
Deposit, Advances, Suspense and Remittance heads and the
Contingency Fund, the net amount is the closing cash balance
at the end of the year and the balances thus worked out are
proved. The computation of changes in 'Government
Account' at the end of 2009-2010 given below will show how
the amount at the end of the year has been arrived at.

foÙk ys[ks] la?k ljdkj
FINANCE ACCOUNTS, UNION GOVERNMENT
la[;k 5–'ks"k jkf'k;ksa dk lkjka'kµlekIr
No.5—SUMMARY OF BALANCES–Concld.
MsfcV
C;ksjs
ØsfMV
Debit
Details
Credit
¼gtkj #i;ksa esa½
(In thousands of rupees)
d- vFk 'ks"k
2,34,65,62,26,31
A. Opening Balance
[k- igys dh vofèk ds lek;kstu ys[ks dk fuoy izHkko
36,94,36,11
B. Net effect of Prior Period Adjustment Account
x- izkfIr 'kh"kZ ¼jktLo ys[kk½
C. Receipt Heads (Revenue Account)
70,45,23,02,94
?k- izkfIr 'kh"kZ ¼iwathxr ys[kk½
D. Receipt Heads (Capital Account)
2,45,81,43,08
M- O;; 'kh"kZ ¼jktLo ys[kk½
1,05,74,79,24,34
E. Expenditure Heads (Revenue Account)
p-O;; 'kh"kZ ¼iwathxr ys[kk½
10,06,85,94,70
F.Expenditure Heads (Capital Account)
N-varjkZT;h; fuiVku
G. Inter-State Settlement
t-fofoèk ¼fuoy½
44,45,93
H.Miscellaneous (Net)
>-vkdfLedrk fuf/k dks varj.k
I. Transfer to Contingency Fund
×k-var 'ks"k
J.Closing Balance
2,77,93,61,81,37
dqy tksM+
3,50,84,66,27,39
GRAND TOTAL
3,50,84,66,27,39
¼d½ Åij ([k) esa mfYyf[kr 36,94,36,11 #i, ØsfMV dh jkf'k ds iwoZ
vofèk lek;kstuksa ds {ks=okj C;ksjs uhps fn, x, gSa] y?kq 'kh"kksZa }kjk ,sls
lek;kstuksa ds C;ksjs fooj.k la[;k 13,14, 15 vkSj 16 ds vUrxZr ikn
fVIif.k;ksa esa fn, x, gSaA
(a) The Sector wise details of the prior period adjustments
amounting to Rs.36,94,36,11 Credit mentioned in (B) above
are given below, the details of such adjustments by minor
heads are given in the foot notes under Statement Nos. 13,
14, 15 and 16.
'kh"kZ
MsfcV
ØsfMV
Heads
Dr.
Cr.
¼gtkj #i;ksa esas½
(In thousands of rupees)
1.
³- yksd _.k
E. Public Debt.
2.
p- dtZ vkSj vfxze
F. Loans and Advances
— 36,94,91,95
3.
>
vYi cprsa] Hkfo"; fufèk;ka] vkfn
I. Small Savings, Provident Funds, etc.
4.
×k-
vkjf{kr fufèk;ka
J. Reserve Funds
—C;kt okyh vkjf{kr fufèk;ka
—Reserve Funds bearing interest
—fcuk C;kt okyh vkjf{kr fufèk;ka
—Reserve Funds not bearing interest
1
5.
V- tek vkSj vfxze
K. Deposit and Advances
C;kt okyh tek jkf'k;ka
Deposits bearing interest
13,02
fcuk C;kt okyh tek jkf'k;ka
Deposits not bearing Interest
27
vfxze
Advances
68,60
6.
B- mpar vkSj fofoèk
L. Suspense & Miscellaneous
7.
M- izs"k.k
M. Remittances
tksM+
TOTAL
—36,94,23,08
13,03
fuoy ØsfMV
Net Credit
36,94,36,11
77