The final budget deficit for the 1991 fiscal year was more than 2 1/2 times the original estimate and a major reason for the discrepancy was faulty procedure and information at the budget office, according to a congressional watchdog agency.

When President Bush proposed the budget in January 1990, he estimated it would be in deficit by $100.5 billion. But in actuality, the final shortfall was $268.7 billion, the General Accounting Office said Tuesday.The estimate was wrong because income was $102.1 billion less than predicted and spending was $66.2 billion higher.

The shortfall in income was largely due to the recession that accounted for the fact that every category of income except excise taxes fell short of estimates. Individual income taxes were $55.8 billion below estimates and corporate taxes were $30.5 billion short.

As for government spending, almost every category was above what originally was predicted except for defense spending.