The expenditure is in tune with the cash management system (CMS) that mandates at least 60 per cent spending by the end of December. CMS was introduced to arrest rush in expenditure towards the fag end of any fiscal.
To ensure effective implementation of CMS, the Integrated Odisha Treasury Management System has been so enabled that it will not admit expenditure in excess of 40 per cent of Budget provision during the last quarter and 15 per cent in the month of March under any demand for grant.
The department of revenue has logged 111 per cent spending by December-end. Other departments that have spent more than the CMS mandated norm are home (61.55 per cent), law (61.86 per cent), commerce (62.99 per cent), works (61.10 per cent), school & mass education (66 per cent), housing & urban development (62.64 per cent), labour & employment (77.15 per cent), panchayati raj (74.19 per cent), pension grievances & public administration (72.27 per cent), information & public relations (62.90 per cent), excise (66.52 per cent), parliamentary affairs (69.46 per cent), tourism & culture (62.73 per cent), public enterprises (84.63 per cent), women & child development (68.66 per cent) and higher education (66.68 per cent).
The pace of expenditure has, however, been slow in case of departments like industries (28.38 per cent), sports & youth affairs (43.76 per cent), science technology (34.18 per cent), energy (38.35 per cent) and cooperation (35.02 per cent).