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FINANCE ACCOUNTS OF THE UNION GOVERNMENT FOR THE YEAR 2021-2022
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Certificate of the Comptroller and Auditor General of India
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It is certified that Finance 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 ofmaterial
mis statement. 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 2021-2022 subject to the observations in my Reports on the accounts of the Union Government
for the year ended 31st March, 2022.
Place : New Delhi,                                     (GIRISH CHANDRA MURMU)
Dated :                                             Comptroller and Auditor General of India
(vii)


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FINANCE ACCOUNTS OF THE UNION GOVERNMENT FOR THE YEAR 2021-2022
Certificate of the Controller General ofAccounts
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fkfffcF  19 fkT,2022                                                    i  1, -ATIQi
This compilation containing the Finance Accounts of the Union Government for the year 2021-2022 presents
the accounts of receipts and disbursements for the purpose of the Union for the year, together with the financial
results disclosed by the revenue and capital accounts, the accounts of the public debt and the liabilities and assets
as worked out from the balances recorded in the accounts. The Appropriation Accounts of the Government for
the year for Grants and Charged Appropriations, presented separately, supplement this compilation.
Subj ect to the observations in this compilation, it is certified that, to the best ofmy knowledge and belief, these
Accounts are correct statements of the receipts and disbursements of the Union Government for the
year 2021-2022.
New Delhi,                                                          (BHARATI DAS)
The 19th December, 2022                                        Controller General of Accounts
Countersigned
(DR. T. V. SOMANATHAN)
New Delhi,                                                     Secretary, Government of India
The 19th December, 2022                                             Ministry of Finance
(v)                 Department of Expenditure