WE THE PEOPLE
Non-reconciliation of Accounts periodically has led to huge Double-drawals in different Wings of J&K SWD
Hence Experts urge concerned Authorities to ensure regular Checks to end Embezzlement and Misappropriation of funds
By: Shirjeel/MNS
Srinagar: In our Part three, we have stated that the Social Welfare Department is responsible for implementation of various developmental schemes, especially those relating to women, children, SC/ST/OBC population and social justice empowerment. The scrutiny of the records by the audit of the Department has brought out glaring gaps in planning, financial management and programme management. Due to non-availability of baseline data and non-disbursement of assistance to the beneficiaries in time, the unspent balances have increased over a period of time.
It has been pointed out that the District Social Welfare Officers retained assistance of Rs. 78.15 crore for periods ranging between seven and 366 days despite recommendations of Public Accounts Committee to evolve a mechanism for timely disbursement of assistance. Even the utilization certificates for Rs. 27.76 crore were awaited from various bodies. There were huge unspent balances in banks at the end of each financial year due to non-disbursement of assistance to the beneficiaries in time.
It is learnt that selection of district and tehsil offices for audit examination was made on simple judgmental basis, the offices being the ones where considerable expenditure was incurred on programme implementation.
It may be mentioned that the Social Welfare Schemes introduced in the State are to be implemented through action plans framed by the Department in which yearly targets are set after taking into consideration the achievements made in earlier years. The annual plans at State level are to be prepared by the Department on the basis of the planning exercise conducted by the sub-ordinate offices. With a view to enabling the State Government to provide adequate budget grants annually for implementation of various State/Centrally sponsored schemes, identification of eligible beneficiaries at grass root level forms the basis for preparation of action plans and is arguably the most crucial pre-requisite for the successful implementation of the schemes.
Pertinent to state that Financial rules provide that the expenditure figures booked by the controlling officers on the basis of statements furnished by each Drawing and Disbursing Officer (DDO) are to be reconciled periodically with those booked by the Accountant General (A&E) to exercise control over expenditure and to maintain a check against frauds, embezzlements/misappropriations, etc. Such reconciliation had not been conducted for the period from January 2008 to March 2009 by the Director, Social Welfare, Jammu. The delay in conducting reconciliation of first three quarters of 2007-08 ranged between 66 days to 152 days.
Financial rule (2-10 ii) provides that all monetary transactions should be entered in the Cash Book as soon as they occur and attested by the Head of the Office in token of check and money should be drawn when it is necessary to be paid. In contravention of the rule, apart from opening of unauthorized bank accounts by the Department, many instances where entries in the cash books in a number of cases had not been attested by 23 DDOs as required under rules.
Drawals made from treasuries had either not been verified or had been verified belatedly with delays up to 173 days.
Scrutiny revealed several cases of double drawal and unnecessary retention of cash as rupees 26 lakh was retained by DSWO, Budgam for a period up to three years for reason not on record.
Rupees 19.41 lakh was drawn by DSWO, Jammu twice during March 2007 and March 2008 and was refunded after retaining it for a period of 73days (Rs. 18.32 lakh) and 111 days (Rs. 1.09 lakh). Further, Rs. 1.03 lakh drawn in March 2007 had not yet been refunded (September 2008).
Rupees 4.38 crore transferred through cheques/bank advices by five DSWOs Doda, Kathua, Poonch, Rajouri and Udampur from their bank accounts for disbursement of NOAPS/NFBS/ Scholarship, etc. to bank accounts of 12 TWSOs had been retained by various branches of J&K Bank Ltd. During July 2005 to March 2008 for periods ranging from 22 days to 268 days.
Rupees 29.83 lakh transferred by cheques for disbursement to beneficiaries (March 2007: Rs. 14.93 lakh, March 2008: Rs. 14.90 lakh) by DSWO Poonch to two TSWOs (Surankote: Rs. 23.83 lakh, Haveli/Mandi: Rs 6 lakh) were not accounted for in their Cash Books. An amount of Rs. 2.36 lakh drawn by DSWO, Srinagar for payment of stipulated, rent and salary for staff of TSP centres, Sangri and Dara (District Srinagar) for disbursement was refunded back in July 2008, as no centre existed.(To be continued)
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