Last Updated on April 12, 2022 at 1:24 pm
The Comptroller and Auditor General (CAG) of India questioned the Jammu and Kashmir government over lack of transparency in the Budgetary and Accounting Process and preparation of allocations on unrealistic proposals. As well as excess expenditure of Rs 2210 crore in nine months has been undertaken.
J&K Budget Manual proposes that making of lump sum provisions should be resorted to only in very rare cases. The inclusion of lump sum provisions in a budget has to be exceptional and not followed as a rule as the lump sum provisions without identifying the exact object of expenditure is against transparency.
As per reports, lump sum budgetary provision of Rs 3,430.52 crore, which is 17 per cent of total provision of Rs 20,130.22 crore of the grant was placed with Controlling Officers in Finance Department under two Major Heads—Pension and Other Retirement Benefits and Interest Payments in contravention of the State Financial Rules. CAG in its report mentioned that light was put on the issue in past years Audit Reports also but no action was taken.
Further CAG mentioned that during April 2019 to October 2019, total provisions for expenditure were Rs 48,248 crore but the actual expenditure was Rs 50,459 crore which led to excess expenditure of Rs 2219.95 crore during year 2019 to 2020.
Also it was highlighted that against the available provision of Rs 32,296.17 crore under the Voted section, expenditure of Rs 31,399.74 crore was made which led to savings of Rs 896.43 crore whereas, against the provision of Rs 15,952.54 crore under the charged section, expenditure of Rs 19,059.92 crore incurred leading to excess expenditure of Rs 3,107.38 crore during the period between April 2019 and October 2019.
CAG said that excess expenditure amounting to Rs 5,311.53 crore over the authorization vitiates the system of budgetary and financial control which should be regularized.
During the review of Disaster Management, Relief and Rehabilitation Department, against total allocation of Rs 294.27 crore under the grant, an expenditure of Rs 677.95 crore was made and an amount of Rs 383.68 crore was spent over and above the budgetary provisions.
Report mentioned that concerned officers must be answerable to the variation in expenditure from the allocation to facilitate proper analysis of budget.
