There are lot of sensitivities attached with the finance and financial matters, even a slight whimper of any deviation , intentional or deliberate, in matters pertaining to finance can have severe ramifications. A simple thumb rule is – when you spend , where you spent, how you spent and on whose authority you spent – must all impeccably be documented, made clear, transparent and backed by end-use or “utilization”. It is true of an ordinary household, a business concern, a State /UT as also the entire country as a whole. This simple logic about money and its use must obviously be very strictly adhered to in Government departments where budgetary allocations, grants-in-aid, loans and advances etc are kept at disposal for meeting various types of expenditures but strictly by following the Financial Code and having utmost regard for financial discipline. Whether that is being done or not, again, there is a mechanism of audits and inspections which is ultimately presided over by the Comptroller and Auditor General of India and at individual state levels by the Accountant General and other designated agencies. If any violation is found having taken place in financial matters, depending upon the nature and the extent thereof, the same needs to be rectified, clarified, replied and even a suitable action taken there-against.
It is quite unbecoming on the part of the concerned authorities in successive Governments in Jammu and Kashmir in having taken various provisions of the Financial Code very casually even from minor goofs like not submitting a particular requisite information on the standard format to submission of the most important document of what was done of a particular expenditure in the shape of submitting the mandatory Utilization Certificates (UCs). In other words, no explanation was given in numerous instances as to where and how money was spent. Astonishing part of the matter is that such irregularity of gross nature is not observed in respect of a year or two just gone but even those pertaining to 2014 and onwards. Any quantum of quietude adopted or a clarification evaded or deferred can be ground sufficient enough for there being some sort of misappropriation, bungling, fraud or an embezzlement which in fact, may not have occurred. Either way nothing can be left to chance. Who will explain for such a gross and brazen way of taking liberties with financial matters need to be spelt out and accountability established.
Can it be believed that an amount of Rs.9355 core (of public funds) were outstanding till October 2019 where no UCs were furnished, what better can be expected, going by the same expected yardstick, of 2020, 2021 and these four month of the current year. It will not be out of context or scope of these lines to plainly point out whether any responsible Government authority can afford to be unaware of the fate of his or her personally owned Rs. 9355 as to where they were spent, therefore, who will explain about such a whooping amount of public exchequer remaining wrapped by suspense. This all has been observed by no less an authority than the CAG of India, the top most auditors of the country. No distinction has been made between AC bills (Abstract Contingent Bills – drawn direct from treasury) and GIA bills (Grants-in-aid) by the concerned authorities in Jammu and Kashmir. Does it project sheer inefficiency due to ignorance of elementary principles of accountancy or just a casual approach by the concerned officials especially in those departments which can be categorised as ”defaulting” ones, the Education and Rural Development Departments leading in such defaulting.
The red and not any yellow signals need to be vividly ”seen” in instances where advances are drawn obviously to meet contingencies on short term basis which as a rule, must mandatorily be accompanied by suitable proofs and vouchers while as early as possible, contingency bills must be submitted for getting passed for payments to adjust the outstanding of such advances The auditors have found even in this sensitive area a total disregard and either such advances were still outstanding or contingency bills were not submitted at all. It is here, where misappropriation, embezzlement and defalcation can take place. Prudence and strict auditing provisions would place such unaccounted advances under the head of “Profit and Loss” as loss or least as ”deferred income”. What the auditors in their report have suggested to the UT Government in this context, therefore, need to be responded to earnestly as also accountability fixed. No liberties must be allowed to be taken with public funds by officials.
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