The Comptroller and Auditor General (CAG) in the latest State Finances Audit Report also known as Report No. 1 of 2023 has detected that an expenditure of Rs 66.83 crore was incurred in nine cases without bringing it to the notice of the State Assembly.
These expenditures include Construction of Residential Buildings etc. at New Assembly Building at Mawdiangdiang (Rs 22.67 crore), Digitalisation of State Legislative Records at New Assembly Building at Mawdiangdiang (Rs 1.88 crore), Partnership with World Food Programme (WEP) India for Optimisation Supply Chain Efficient PDS Operations (Rs 1.09 crore), Meghalaya State Promotion Board (Rs 2 crore), Implementation of the Schemes Meghalayan Age Limited (Rs 30 crore), Avenue Plantation (Rs 1.54 crore), Meghalaya State Watershed and Wasteland Development Agency (Rs 4.13 crore), Natural Resources Improvement Intervention (Rs 3.41 crore), Establishment/Strengthening of Rabbit Farms (Rs 0.11 crore).
“As such, expenditure of Rs 66.83 crore incurred through re-appropriation, without budget provision is indicative of poor budget management and control,” the CAG report said.
According to the report, New Service implies expenditure arising out of a new policy decision, not brought to the notice of the State Assembly earlier, including a new activity or a new form of investment while New Instrument of Service means relatively large expenditure arising out of important expansion of an existing activity.
The CAG also said that expenditure on new schemes should not be incurred without provision of funds. It also cited Paragraph 113 (vii) of the Budget Manual which states that “the re-appropriation is not made for a new service not contemplated in the budget for the year nor for an object not specifically included in that estimates and for which no provision has been made”.
