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Comptroller & Auditor General (CAG) has rapped Maharashtra government for rush of expenditure at the end of the financial year terming it another chronic feature. The slow pace of programme implementation of various social and developmental programmes in the state left an overall saving of Rs 21,155.62 crore, set off by an excess of Rs 1,272.28 crore.
According to CAG in its report for the year ended March 31, 2012, there were instances of inadequate provision of funds and unnecessary/excessive reappropriations. "In many cases, the anticipat5ed savings were either not surrendered or surrendered on the last two days of March 2012, leaving no scope for utilizing these funds for other developmental purposes. All departments should closely monitor the expenditure against the allocations and incurring of excess expenditure ofver the grants should be strictly avoided. Surrender of funds should be done much before the close of the year so as to enable the government to utilise the funds on other schemes. Release of funds at the end of the year should be avoided," CAG noted.
Further, CAG said the state government should take due care in submitting proposals for supplementary appropriations. "The nexcess expenditure requires regularization by the state legislature. Anticipated savings of Rs 25,198.82 crore weree surrendered on the last two working days of the financial year 2011-12. In 33 cases, Rs 7,621.30 crore was surrendered against the actual savings of Rs 6,954.77 crore, which resulted in excess surrender of Rs 666.53 crore. There was rush of expenditure (52 to 100%) under eight major heads. Persistent excess expenditure, erroneous budgeting, injudicious reappropriations and delay in surrender of savings were noticed in the Planning Department," CAG observed.
CAG has also expressed displeasure over instances of delay in utilisation of central assistance, delay in surrender of funds and unnecessary budget provisions. Moreover, extension granted by government for operating personal ledger account maintained for the specific purpose without consulting Principal Accountant General (Accounts & Entitlements) Mumbai were irregular.
