Srinagar: J&K government has more than 3800 utilisation certificates (UCs) outstanding for grants of around ₹11,300 crores, the Comptroller and Auditor General (CAG) has pointed out.
“There are 3,859 number of UCs amounting to ₹11,295.43 crore pertaining to erstwhile State and Union Territory of Jammu and Kashmir outstanding as on 31 March, 2022,” the apex audit body of the country has said.
It said the non-submission of the UCs means that the authorities have not explained as to how funds were spent over the years. There is also no assurance that the intended objectives of providing these funds have been achieved. This assumes greater importance if such UCs are pending against Grants-in-Aid meant for the capital expenditure.
The national auditor reported that the Government of Union Territory of Jammu and Kashmir has not framed revised rules relating to drawal of Grants-in-Aid and submission of Utilisation Certificates.
It said “that in terms of para 10.19 of the erstwhile State of Jammu and Kashmir (pre re-organisation) Financial Code Volume-I, UCs in respect Grants-in-Aid received by the grantee should be furnished by the grantee to the authority that sanctioned it, within 18 months from the date of receipt of grant or before applying for a further grant on the same subject”.
To the extent of non-submission of UCs, there is a risk that the amount shown in Finance Accounts may not have reached the beneficiaries, the CAG said.
According to the report, out of the total outstanding UCs, 77.73 percent UCs pertain to four departments, of which 43.13 percent of outstanding UCs pertain to the Education department.
The departments include Education with UCs outstanding for an amount of ₹4,871 crores, followed by Rural Development with UCs due for an amount of ₹1,895 crores, Agriculture Department having UCs balance for ₹1,059 crores and Health and Medical Education Department having UCs unfurnished for ₹954 crores.
The CAG has observed that it is imperative that the government should monitor this aspect closely and hold the concerned persons accountable for submission of UCs in a timely manner.
No UC was found outstanding from the two departments covered for detailed comprehensive audit of Grant which include Department of Science and Technology and Department of Tribal Affairs.
