In yet another spree of detecting administrative irregularities, the CAG has this time pinpointed them in financial area of the State. The normal procedure is that after spending allotted funds on various projects and programmes, the concerned department or Government institution is required to submit a Utilization Certificate (UC) to the AG indicating the amount sanctioned, amount utilized, and work done and balance remaining. This is a procedure always followed in official practice. The CAG has found laxity in this matter also with State finances. It has found that the Government has failed to submit 1,377 Utilisation Certificates (UCs) for an amount of over Rs 1,919 crore as on March 31, 2015.
Grants are provided for specific purposes. These are not to be diverted from one head to another head arbitrarily. The standing regulations are that such transfers have to be avoided and if necessary to be made, then Cabinet sanction has to be obtained. Without elucidating that point, the CAG has referred to financial rules that for the grants provided for specific purposes, UCs should be obtained by the department officers from grantees and after verification these should be forwarded to the Accountant General, J&K within 18 months from the date of sanction unless specified. According to the CAG’s latest report on State finances for the year ended March 31, 2015, tabled in the Assembly recently, a total number of 1,377 UCs involving Rs 1919.98 crore was outstanding, of which 710 UCs amounting to Rs 949.93 crore was outstanding for more than one year. The audit body observed that such delay was “fraught with the risk of misappropriation”.An amount of Rs 810.77 crore was granted as grant-in-aid to 13 autonomous bodies in 2013-14.
The CAG has expressed serious concern about non-submission of UCs and pointed out that it is a gross administrative irregularity. In some of our previous editorials we have reflected on various reports of the CAG. These reports create a negative impression of the functioning of State administrative machinery. We would also like to point out that most of the irregularities pointed out by the CAG pertain to the previous Government. However, civil society is not much concerned whether the irregularity was made by this or that Government. The crux of the matter is efficiency, honesty and dedication of the state functionaries at all levels. New Governments bring in new policies but not new procedures. Procedures have the aura of permanency around them. People are more concerned about the procedures.
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