The Orissa government is yet to achieve regularization of excess expenditure amounting to Rs 9098.83 crore from 1997-98 to 2008-09.
This is despite the fact that under Article 205 of the Constitution of India, it is mandatory for a state government to get the excess over a grant or appropriation regularized by the state legislature.
The regularization of expenditure is pending for 47 grants and nine appropriations during the said period, according to the report on state finances released by the Comptroller and Auditor General (CAG) of India.
The highest amount of excess of Rs 2658.52 crore is for 1999-2000 which includes the excess of expenditure incurred over 11 grants and one appropriations. During 1999-2000, the excess of expenditure has been made for the state legislative assembly and departments like home, finance, commerce, works, school and mass educ ation, panchayati raj, water resources, excise, rural development and parliamentary affairs. T also included the internal debt of the state government.
In the following year (2000-01), there was an excess of Rs 2474.48 crore of expenditure by the state government in case of six grants and two appropriations. The excess of expenditure was made in case of the state legislative assembly and departments like commerce, works, school and mass education, water resources and forest environment.
The excess of expenditure was also for the internal debt of the state and loans and advances of the Centre.
Besides, the state government made an expenditure of Rs 9.71 crore without budgetary provision in 2008-09 and the reasons for expenditure without provision were not intimated. The departments involved in making expenditure without budgetary provision are works, revenue, rural development and sports and youth affairs.