Report of the Comptroller and Auditor General of India on Union Territory Finances for the year 2023-24, Government of the Union Territory of Puducherry

The Union Territory Finances Audit Report for 2023-24 examines how Puducherry raised and spent its money, how faithfully the budget was executed, and how well the accounts record what happened. Puducherry stayed within its fiscal deficit and debt limits, but the report finds a long tail of money that was released and never accounted for — utilisation certificates and temporary advances pending for a decade or more — and a budget whose grants routinely bore no relation to what was spent.

State: Puducherry
Audit period: 1 Apr 2023 — 31 Mar 2024
Presented: 18 Sept 2025

Findings

1,191 utilisation certificates worth ₹597.91 crore were outstanding as of March 2024, 220 of them — ₹49.23 crore — pending for more than nine years, leaving no assurance the money went where the Legislature authorised.
“As of March 2024, UCs amounting to ₹597.91 crore in respect of 1,191 cases were outstanding. Out of this, 220 UCs involving ₹49.23 crore (8.23 per cent) were pending for more than nine years. Pendency of 746 UCs for an aggregate amount of ₹369.52 crore pertained to departments of Adi-Dravidar Welfare, Local Administration and Town and Country Planning. Therefore, there is no assurance that the expenditure against the grants has actually been incurred for the purpose for which it was authorised.”Executive Summary
1,868 temporary advances totalling ₹312.05 crore were pending adjustment on 31 March 2024, 362 of them — ₹21.07 crore — for more than ten years.
“As of 31 March 2024, 1,868 advances aggregating to ₹312.05 crore were pending. The pendency in respect of 362 advances involving ₹21.07 crore for more than 10 years indicated serious laxity on the part of the departments in enforcing the provisions contemplated for adjustment of the advances.”Executive Summary
₹1,783 crore — 16.97 per cent of all expenditure — was booked to the catch-all Minor Head "800 — Other expenditure", and in 21 major heads that single head absorbed 71.73 per cent of the spending.
“Out of Total expenditure (Revenue + capital expenditure) of ₹10,505 crore, an amount of ₹1,783 crore (16.97 per cent) has been booked under the Minor Head "800 - Other expenditure". In 21 major heads, out of the total expenditure of ₹907.81 crore, an amount of ₹651.16 crore (71.73 per cent) has been booked under the Minor Head "800 - Other expenditure".”Executive Summary
Against ₹12,613.26 crore authorised, ₹11,494.25 crore was spent; of the ₹1,119.01 crore saved only ₹363.26 crore was surrendered, and supplementary provision of ₹474.93 crore across 20 grants proved wholly unnecessary.
“During 2023-24, as against the total provision authorised by the UT Legislature including original and supplementary budget of ₹12,613.26 crore (Original: ₹11,600 crore and Supplementary Grant: ₹1,013.26 crore), an expenditure of ₹11,494.25 crore was incurred. Out the savings of ₹1,119.01 crore, only an amount of ₹363.26 crore (32.46 per cent) was surrendered on 31 March 2024. The supplementary provision of ₹474.93 crore in respect of 20 grants proved wholly unnecessary.”Executive Summary
₹423.61 crore of centrally sponsored scheme money was lying unspent in Single Nodal Agency bank accounts on 31 March 2024, and vouchers evidencing actual expenditure were never received from the agencies.
“Detailed vouchers and supporting documents of actual expenditure were not received by DAT from the SNAs. As informed by the UT Government/SNAs, ₹423.61 crore are lying unspent in the bank accounts of SNAs as on 31 March 2024.”Executive Summary

Findings

1,191 utilisation certificates worth ₹597.91 crore were outstanding as of March 2024, 220 of them — ₹49.23 crore — pending for more than nine years, leaving no assurance the money went where the Legislature authorised.

“As of March 2024, UCs amounting to ₹597.91 crore in respect of 1,191 cases were outstanding. Out of this, 220 UCs involving ₹49.23 crore (8.23 per cent) were pending for more than nine years. Pendency of 746 UCs for an aggregate amount of ₹369.52 crore pertained to departments of Adi-Dravidar Welfare, Local Administration and Town and Country Planning. Therefore, there is no assurance that the expenditure against the grants has actually been incurred for the purpose for which it was authorised.”Executive Summary

1,868 temporary advances totalling ₹312.05 crore were pending adjustment on 31 March 2024, 362 of them — ₹21.07 crore — for more than ten years.

“As of 31 March 2024, 1,868 advances aggregating to ₹312.05 crore were pending. The pendency in respect of 362 advances involving ₹21.07 crore for more than 10 years indicated serious laxity on the part of the departments in enforcing the provisions contemplated for adjustment of the advances.”Executive Summary

₹1,783 crore — 16.97 per cent of all expenditure — was booked to the catch-all Minor Head "800 — Other expenditure", and in 21 major heads that single head absorbed 71.73 per cent of the spending.

“Out of Total expenditure (Revenue + capital expenditure) of ₹10,505 crore, an amount of ₹1,783 crore (16.97 per cent) has been booked under the Minor Head "800 - Other expenditure". In 21 major heads, out of the total expenditure of ₹907.81 crore, an amount of ₹651.16 crore (71.73 per cent) has been booked under the Minor Head "800 - Other expenditure".”Executive Summary

Against ₹12,613.26 crore authorised, ₹11,494.25 crore was spent; of the ₹1,119.01 crore saved only ₹363.26 crore was surrendered, and supplementary provision of ₹474.93 crore across 20 grants proved wholly unnecessary.

“During 2023-24, as against the total provision authorised by the UT Legislature including original and supplementary budget of ₹12,613.26 crore (Original: ₹11,600 crore and Supplementary Grant: ₹1,013.26 crore), an expenditure of ₹11,494.25 crore was incurred. Out the savings of ₹1,119.01 crore, only an amount of ₹363.26 crore (32.46 per cent) was surrendered on 31 March 2024. The supplementary provision of ₹474.93 crore in respect of 20 grants proved wholly unnecessary.”Executive Summary

₹423.61 crore of centrally sponsored scheme money was lying unspent in Single Nodal Agency bank accounts on 31 March 2024, and vouchers evidencing actual expenditure were never received from the agencies.

“Detailed vouchers and supporting documents of actual expenditure were not received by DAT from the SNAs. As informed by the UT Government/SNAs, ₹423.61 crore are lying unspent in the bank accounts of SNAs as on 31 March 2024.”Executive Summary