CAG slams state govt for failure of various depts to furnish utilisation certificates in 286 cases in its report on state finances for year ended March 31, 2017
Kohima: The Comptroller & Auditor General of India (CAG) has pulled up the Nagaland government for the failure of its various departments to furnish utilisation certificates in 286 cases worth Rs 909.61 crore in the last one to six years.
There were delays in submission of annual accounts by 22 autonomous bodies/ authorities, which diluted accountability and defeats the very purpose of preparation of accounts, the CAG said in its report on state finances for the year ended March 31, 2017. The report was placed before the state legislature on September 20, 2018.
As on March 31, 2017; 25 cases of misappropriation, defalcation, etc, worth Rs 230.33 crore pertaining to 14 departments, private firms and various other departments were pending finalisation.
“Excess expenditure over the allocations amounting to Rs 929.63 crore pertaining to the years 2000-01, 2005-06, 2008-09 to 2010-2011, 2012-13 to 2015-16 were not regularised till October 2017. There were persistent savings under three grants. The cases of excess expenditure over grants are serious breaches and are in violation of the wish of the legislature. It is important that responsibility is fixed in this regard. Detailed Contingent (DC) bills were not submitted for an amount of Rs 288.67 crore drawn on 276 Abstract Contingent (AC) bills. In the absence of DC bills, it is not possible to ascertain whether expenditure has taken place or not. Un-adjustment of AC bills for long periods in violation of prescribed rules and regulations was fraught with the risk of embezzlement and corruption,” the CAG said.
Audit also observed various instances of non-observance of financial rules and procedures and absence of financial controls.
An amount of Rs 32.18 crore was lying in civil deposits and Rs 2.41 crore in current account at the end of the year. In addition, an amount of Rs 174.50 crore was lying in the bank accounts of 156 drawing & disbursing officers. Paying interest at higher rates (9% on an average) on borrowings while keeping huge amounts in civil deposits and bank accounts which did not bear any interest showed poor cash and financial management of the state government.
“Utilisation certificates were not furnished in 286 cases involving Rs 909.61 crore since the last 1 to 6 years. There were delays in submission of annual accounts by 22 autonomous bodies/ authorities which diluted accountability and defeats the very purpose of preparation of accounts. Some institutions receiving grants/ loans from government failed to adhere to the timelines for submitting annual accounts. As on March 31, 2017, 25 cases of misappropriation, defalcation etc. involving Rs 230.33 crore were pending finalisation,” it said.
According to the audit report on state finances, some of the leading state government departments which have utilisation certificates outstanding as on March 31, 2017 are: school education (Rs 14,219.64 lakh) youth resources and sports (Rs 2,117.21 lakh), health and family welfare (Rs 9,090.25 lakh), rural development (Rs 9,081.29 lakh), cooperation (Rs 3,857.04 lakh), fisheries (Rs 315.50 lakh), social security and welfare (Rs 5,400.58 lakh) and others (Rs 46,879.91 lakh).