The Comptroller and Auditor General of India (CAG) revealed that the Union government's accounts for the fiscal year 2024-25 showed a misclassification amounting to ₹12,754.47 crore. The report, tabled in Parliament, indicated that over 33,973 utilisation certificates totaling ₹54,282.32 crore were outstanding as of March 31, 2025. The CAG cautioned that such misclassification undermines transparency, primarily due to incorrect booking of expenditures and receipts under the 'Minor Head 800 — Other Expenditure' and 'Minor Head 800 — Other Receipts.' Notably, more than 50% of these amounts were misclassified. The report also highlighted that interest payments constituted 29.2% of total revenue expenditure, with ₹9,222 crore not transferred to designated reserve funds. Additionally, the Union faced a budget undershoot of ₹4,91,302.81 crore despite significant overruns in certain sub-heads, indicating poor financial management. The CAG emphasized the need for a robust system to ensure timely submission of utilisation certificates to confirm proper fund utilization.