Suhail Bhat
SRINAGAR, June 28: Comptroller and Auditor General (CAG) has found an embezzlement worth rupees one crore in two divisions of State Forest Department.
The CAG report that was tabled in both Houses of State Legislature today revealed that Divisional Forest Officer (DFO), Special Forest Division Budgam and JV Forest Division Baramulla have fished out disputed transactions worth one crore rupees wherein money in the form of salary was granted in favour of ghost identities and accounts.
“The Divisional Forest Officer (DFO), Special Forest Division Tangmarg was carved out (March 2010) from Pirpanjal Forest Division Budgam and JV Forest Division Baramulla. The Division has four different Bank accounts with J&K Bank Limited Tangmarg, each meant for separate purpose.
“Drawl of salary by the Division from the Treasury is made on the basis of Establishment Bill/ Acquittance Roll (Form-39) and amounts drawn are credited to the official Salary Bank Account maintained with the J&K Bank Limited Tangmarg,” the report reads.
“Subsequently, salary advices are issued to the Bank for credit of salary in personal accounts of the staff by debit to the official Bank Account”, the CAG report said. “Details depicted in Form 39 should match with corresponding entries in Form 36 (Schedule of cheques drawn) to the extent of cheques drawn on account of salary,” the report said.
The CAG’s report stated that in the course of Central Audit of monthly divisional accounts for the months of September 2013, November 2013, March 2014, June 2014, July 2014, August 2014 and October 2014 of the Division, Audit came across instances of mismatch of salary drawn through Form-39 with that of Form-36, drawl of salary arrears through Form 39 without due and drawn statements and absence of statement of summary of expenditure in the Divisional Accounts.
“Audit conducted (November 2014) test-check of the establishment records, Form-46 (Advance Register), Form 39, Form 36 and service records of few employees of the Division, and after cross verification with the Bank advices (sent by the Division to the J&K Bank Limited Branch, Tangmarg) and also the Bank Statements of the official Bank Accounts of the Division in which certain misappropriation were found”, the CAG stated in its report.
The CAG in its report said as per the Bank Statement of official Account 24 of the Division, Rs.49.77 lakh were withdrawn by the Junior Assistant of the Division in his name through cheques during June 1, 2010 to 24 October, 2014.
“Of these, Rs 15.64 lakh was drawn in cash on self cheques and Rs 34.12 lakh was transferred to his personal Bank Account. Apart from this, Temporary/ Forest advance of Rs 3.46 lakh was paid (June 2012 to June 2014) to the Junior Assistant. This too was drawn in cash/ transferred to his personal Account,” said the CAG. However, Audit noticed that this amount was reflected in the books of accounts.
“Against Rs 13.43 lakh due on account of salary to the Junior Assistant for the period from March 2010, an amount of Rs 47.19 lakh was credited to his personal account through salary advices issued by the division resulting in excess credit of Rs. 33.76 lakh and between June 2011 and October 2014”, the report stated.
The report stated that out of an inadmissible pay arrear claim of Rs.1.17 lakh drawn (June 2014) in favour of one of the Deputy Forester in June 2014, Rs.0.37 lakh were credited to the personal account of the Deputy Forester and balance Rs.0.80 lakh was credited to the personal bank account of the Junior Assistant.
The Division opened a current bank account 26 from 22 March 2010 for Revenue receipts on account of sale of timber to Sarva Shiksha Abhiyan (SSA) schools. “An amount of Rs.54.54 lakh was credited in this account from date of operation of account up to November 5, 2014. Rs. 11 lakh were paid to three officials through cash/ bank transfer who included Rs 9.56 lakh paid to the Junior Assistant,” the report stated.
The CAG in its report said the test-check of salary drawn and paid into personal accounts of the employees of the Division for six months (September 2013, November 2013, June 2014, July 2014, August 2014 and October 2014) showed credit of Rs. 5.58 lakh to 25 employees of the Division in excess of salary due.
The report further stated that a total of Rs. 100.48 lakh was drawn from the official salary Account of the Division through bank advices/ cheques and credited to the Bank Accounts of the Junior Assistant or the individual employees.
“This was facilitated due to absence of some of the vital internal controls like the Junior Assistant held multiple charges like cashier, head clerk and was also maintaining accounts, holding cheque books, passing of vouchers etc. From inception of the Division, there were names of some officials appearing in the Form 39 submitted with monthly accounts which were not forthcoming from the Form 39 maintained in the Division which indicated that either these officials were non-existing or were transferred or had retired from the services etc,” said the report.
“However, salary continued to be drawn against them and credited unauthorised to the bank account of some of the employees of the Division, Government revenue of Rs.5.64 lakh was transferred to salary account instead of remitting the same into the treasury”, the CAG found.
“The amount drawn from the treasury against the pay bill was either not paid or less paid to the officials against whom it was drawn and the accumulated balance thereof was paid in excess of the salary to some employees of the Division and to persons whose names were not figuring in Form 39, the Division had prepared fictitious arrear claim in respect of employees and amount thereof was less credited to the salary account of such employees.”
“Savings on this count were credited to the personal account of Junior Assistant. 25 Amount forms part of excess amount of Rs.33.76 lakh drawn by Junior Assistant 26 Account Number: 0139010200001008 and Huge amounts were retained in the salary account of the Division at the end of financial years 2010-11 to 2013-14,” the CAG report added.
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