The CAG report tabled in the state Assembly also indicted the state government on several issues including a scheme to install Reverse Osmosis (RO) plants in view of toxity of underground water.
The CAG report tabled in the state Assembly here pointed that the state government invited no tenders and did no evaluation before the purchase of a Rs 36.62 crore helicopter in 2012.
The state civil aviation department has purchased a specially designed Bell 429 -- a twin-engine five-seater helicopter -- for flying Badal and his son Sukhbir in 2012, despite lot of hue and cry by opposition Congress which claimed that the state is already facing a fiscal crunch.
As many as 675 AC bills amounting to Rs 1,772.10 crore were awaiting adjustment as on March 31 2014.
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The CAG in its reports pointed out various irregularities including spending without any budgetary provision, not providing utilisation certificates, instances of theft and loss of assets, expenditures not coming up to the budgeted provisions and non-realisation of receipts from concerned departments.
"Arms valuing Rs 2.17 crore procured without compatible ammunition, without ensuring requisite specifications and without assessing requirement led to idle expenditure," the report says.
Central Sales Tax of Rs 3.35 crore was paid in excess of the prescribed rates in purchase of arms, it said adding that "custody or arms and ammunition was not as per norms and those were not being periodically examined for its serviceability due to non-availability of ammunition examiner."