The Comptroller and Auditor General of India (CAG) has actually taken strong exception to the Uttar Pradesh federal government’s handbook preparation of the state spending plan and asked the financing department to review budgeting approaches to make spending plan price quotes more sensible in the state.
< source media ="(min-width:768px)" alt ="The CAG said budget reappropriations were also being processed through physical files and were being entered into IFMS after approval in offline mode. (REPRESENTATIVE IMAGE)" > < img src ="https://www.hindustantimes.com/ht-img/img/2026/08/05/400x225/The-CAG-said-budget-reappropriations-were-also-bei_1785958670286.jpg"alt ="The CAG said budget reappropriations were also being processed through physical files and were being entered into IFMS after approval in offline mode. (REPRESENTATIVE IMAGE)"title ="The CAG said budget reappropriations were also being processed through physical files and were being entered into IFMS after approval in offline mode. (REPRESENTATIVE IMAGE)"width ="360"height ="202"loading ="eager">“Develop sufficient performance for budget plan preparations, surrender, re-appropriation and need for budget plan. Guarantee spending plan control through Integrated Financial Management System( IFMS)… The financing department requires to review their budgeting approaches to make the budget plan approximates more sensible,”the CAG observed while mentioning glaring abnormalities in spending plan allocation, surrender and reappropriations.
The CAG made these observations in its report (Compliance Audit-Revenue and Civil) for the duration ending March 2023. Tabled in the Vidhan Sabha here on Wednesday, the report mentioned that the state legislature authorized a vote-on-account in 2022-23, throughout which budget plan allocation was made versus defined heads. It stated when the primary spending plan was authorized, no arrangement was produced a few of these defined spending plan heads. It kept in mind that as an outcome, expense of 219.57 crore had actually been sustained without financial arrangement and the very same is yet to be regularised.
The CAG even more kept in mind that the performance for surrender of budget plan arrangement had actually not been executed in IFMS and, for that reason, the budget plan surrender procedure is being performed by hand in offline mode outside the system.
… the goal of actual time accounting of the surrender amounts with the advantage of prompt reappropriation of such gave up quantities before completion of the fiscal year had actually not yet been understood …,” observed the CAG.
The CAG stated budget plan reappropriations were likewise being processed through physical files and were being participated in IFMS after approval in offline mode. This led to hold-ups in processing reappropriations in the system and non-utilisation of spending plan quantities. It stated there were circumstances of re-appropriation of 5,120.88 crore to expense on brand-new services in between 2018-2024 regardless of contrary arrangements in the spending plan handbook. It stated the plans funded by the banks and externally assisted jobs can not be reappropriated to other plans. The CAG observed that there were 151 circumstances of irregular reappropriations including quantities of 10,186.62 crore.
The CAG has actually offered 1885 circumstances including a quantity of 13,938.27 crore where the expense under different significant heads of account remained in excess of the allocation.
“This abnormality showed that application controls to avoid expense in excess of the spending plan allocation had actually not been carried out in the IFMS. The CAG has actually observed that the IFMS too has a number of spaces that require attention.
Extra chief secretary, financing, Deepak Kumar stated as the CAG made the observations in its report of 2023, the state federal government has actually taken particular actions in this regard and would make additional efforts to make sure that the monetary quotes of making and expense are more sensible in future. He stated the state federal government has actually currently made suitable enhancements in the performance of IFMS.