Patna, (Bihar Times): The Revenue and Land Reform
department of Bihar has been indicted by the
Comptroller and Auditor General of India for violating
financial rules that resulted in misappropriation of
Rs 2.10 crore, temporary advances of Rs 13.17 crore
and retention of Rs 53.41 crore outside cash balance
of the government.
The report ending on March 31, 2007 said Rules 300 of
Bihar Treasury Code provides that money should be
drawn from treasury for immediate disbursement and any
undisbursed or unutilised cash should be deposited
into treasury at the end of financial year, that is,
March 31.
The CAG report further says that the Rule 305 read
with Rule 115 of Bihar Financial Rules provides that
the drawing and disbursing officer (DDO) is
responsible that the expenditure remains within
available appropriation. It says that as provided in
Rule 86, the DDO should also check and attest the
entries made in the cashbook and physically verify the
cash balance at least once in a month and record
certificate to that effect in the cashbook.
The report says that a test check of July-August 2006
of cashbooks/records of the district nazarats of
Bhagalpur, Jehanabad, Madhubani and Jamui for 2005-06
disclosed that aforesaid financial rule were violated
and closing balance was Rs 26.19 crore as on March 31,
2006.
