TEAM HERALD
PANJIM: The Comptroller and Auditor General’s report on state finances for March 31, 2012 has asked the government to ensure timely receipts of the utilisation certificates against the financial assistance provided; that departmental inquiries on misappropriation be expedited and defaulters brought to book; and internal and budgetary controls in all organizations should be strengthened.
The CAG report also asked departments to submit realistic budget estimates taking into consideration trends of expenditure and the actual requirement of funds to avoid large savings or excesses and criticized the practice of heavy expenditure during the last quarter of the financial year.
According to the just tabled report out of the 6,934 utilisation certificates of Rs 649.24 crore pending as on June 2012, 4,077 UCs (59% involving 527 crore of 81%) were in arrears for periods ranging between one and 5 years.
Further 2,857 UCs involving 121.59 crore were pending for more than 5 years.
Surprisingly, according to the report, it was not possible be ascertain whether recipients had utilized the grants for which they were given.
The CAG has recommended that the government should ensure timely receipts of the utilisation certificates against the financial assistance provided and that departmental inquiries on misappropriation should be expedited so that defaulters could be punished. CAG also wanted that internal controls in all organizations should be strengthened to prevent such cases in future.
Rule 33 of the Financial Rules 2005 provide that any loss or shortage of public money, revenue or receipts has to be immediately reported by the subordinate authority to the next higher authority as well as to the statutory audit officer.
According to the CAG, misappropriations, losses and defalcations involving government money and amounting to Rs 1.92 crore were pending final decision as on June 2012.
From 0-5 years, 12 cases involving Rs 44 lakh odd were pending; 7 cases were between 5-10 years and involving Rs 99 odd lakh; and 3 cases were there that were pending for more than 10 years, involving some Rs 445.96 lakh. The cases relate to misappropriation of cash or stores.
According to the CAG report, in case of 11 cases involving Rs 175.22 lakh, departmental action has not been finalized; 5 cases are pending in the courts and 6 cases amounting to Rs 6.20 lakh are waiting for instruction to be written off.
Also in five major heads more than 50% of the expenditure was incurred either ion the last quarter or during the last month of the financial year, which violated financial propriety.
The CAG has recommended that budgetary controls be strengthened in all the departments.
It also recommended that departments should submit realistic budget estimates keeping in view the trends of expenditure and the actual requirement of funds in order to avoid large savings or excesses.
It also pushed for action to regulate and systamatise the procedure to avoid heavy expenditure during the last quarter of the financial year.
