UT takes note of violations in security expenditure scheme

Tribune News Service

Jammu, February 5

Taking a serious note of an internal audit conducted by the Ministry of Home Affairs (MHA) with regard to reimbursement under the Security Related Expenditure (SRE), the UT administration has directed drawing and disbursing officers (DDOs) in different departments to strictly comply with all codal formalities as per general financial rules (GFR).

The administration has warned that any deviation or violation of the rules will attract severe consequences in future. The Jammu and Kashmir Finance Department passed a slew of directions to DDOs after going through the audit report on the verification of SRE claims between July 1, 2018, and March 31, 2019.

“During the course of the internal audit conducted by the MHA with regard to reimbursement under the SRE, certain observations with respect to non-observance of basic codal formalities and guidelines set by the SRE standing committee were found,” a circular of the Finance Department said.

It stated, “It has been found that in some cases, no codal formalities were followed while procuring material under the Security Related Expenditure scheme. The advance payment made by the police headquarters to the CRPF was claimed for reimbursement without ascertaining the actual expenditure incurred by the user entity.”

“None of the DDO maintains a separate cash book for the SRE, thereby causing difficulty in ascertaining the expenditure. It was seen that none of the DDOs except the CAO (PHQ) were procuring items through the Government e-Marketplace (GeM) portal. It was seen that most of the DDOs had not brought copies of the main abstract of treasury vouchers for verification by the audit team. Instead, they had brought only sub-vouchers of firms and abstract registers. Most of the DDOs have submitted statements of their claims under the SRE scheme without mentioning the amount of VAT/SGST etc,” the circular said.

The circular impressed upon the DDOs that the suggestions made by the audit, including all codal formalities as per the GFR, would be followed in letter and spirit while making payments. The actual expenditure by the user entity out of advance payment will be lodged for reimbursement.

“However, it must be ensured that whole advanced amount shall be taken for reimbursement seeking full details of expenditure from the user entity. Any unutilised/unspent balance shall be immediately received back from the user entity and remitted into government account,” the circular said, adding, “A separate cash book shall be maintained by all DDOs with respect to the the SRE and procurement of goods shall be made after following due e-tendering procedure through the GeM portal as per the GFR.”