Early Times Report
Jammu, Dec 7: The former Jammu and Kashmir government led by Mehbooba Mufti had drawn Detailed Contingent (DC) Bills in respect of 2,032 Abstract Contingent (AC) Bills amounting to whooping Rs 2,545.83 crore, contrary to the laid down procedure, leaving the financial system in chaos at large.
Documents in possession of the Early Times reveal that in terms of para 7.10 of the Jammu & Kashmir Financial Code Vol-I, the bills which are countersigned after payment, are drawn as advance payments on Abstract Contingent (AC) Bills. The subordinate officers are required to submit the Red DC Bill by the end of the month following that in which AC Bill is drawn to the Controlling Officer and the Controlling Officer is required to submit the same to the Accountant General duly countersigned within one month of its receipt. AC bills are required to be drawn on Form 28 of J&K Financial Code Vol-II. However, documents reveal that in majority of cases, the State Government in the year 2018 when PDP led dispensation was ruling the erstwhile state was not using the prescribed form instead same Bill Form was being used for ACs and GIAs which resulted in difficulty in distinguishing between AC Bills and GIA Bills.
Documents reveal that 241 AC Bills amounting to Rs 2,112.91 crore were drawn during 2017-18, out of which 112 AC Bills amounting to Rs 885.47 crore (41.91 per cent) were drawn in March 2018 alone and 21 AC Bills amounting to Rs 139.32 crore (15.73 per cent) were drawn on the last day of the financial year. Out of 112 AC Bills amounting to Rs 885.47 crore drawn in March 2018, 13 Bills amounting to Rs 430.22 crore (48.59 per cent) were drawn by Department of Education, 01 Bill for Rs 255.71 crore by Cooperative Department, 07 Bills for Rs 72.24 crore by Department of Welfare of Scheduled Castes, Schedule Tribe and Other Backward Classes, 13 Bills for Rs 26.50 crore by Village and Small Industries and 04 Bills for Rs 18.45 crore by Department of General Economic Services. Expenditure against AC Bills in March indicates that the drawals were primarily to exhaust the Budget Provisions and reveals inadequate budgetary control. “This was the total mess up of the financial system in Jammu and Kashmir at that time. There was absolutely no distinction done between the Detailed Contingent (DC) Bills and Abstract Contingent (AC) Bills. As per the rules, the The subordinate officers are required to submit the Red DC Bill by the end of the month following that in which AC Bill is drawn to the Controlling Officer and the Controlling Officer is required to submit the same to the Accountant General duly countersigned within one month of its receipt. However, these rules were thrown to wind and there was no accountability ensured due to which the financial system later was marred by the confusion and chaos. It took hectic efforts to correct the past wrongs,” says an official privy to the irregularities |
