* Instructions issued to DDOs, TOs on Red accounts
Mohinder Verma
JAMMU, Sept 22: Government of Union Territory of Jammu and Kashmir has issued directions for reconciliation of receipt and expenditure figures for the year 2022-23 strictly as per the J&K Budget Manual and fixed schedule and has made it clear that onus for accounting errors, if any, shall devolve on the Controlling Officers. Moreover, detailed instructions have been issued to the Drawing and Disbursing Officers (DDOs) and Treasury Officers (TOs) regarding Red accounts.
As per J&K UT Budget Manual, every Controlling Officer has to conduct the reconciliation in respect of receipts and expenditure with the Accountant General as per the fixed schedule—for 1st Quarter (Ist to 15th August), for 2nd Quarter (1st to 15th November), for 3rd Quarter (1st to 15th February) and for 4th Quarter (1st to 15th June).
However, Finance Department has noticed that Controlling Officers are not sticking to the stipulated time-frame thereby delaying the timely closure of Accounting Books by the Accountant General, which has raised the issue with the Finance Department and with respective Controlling Officers from time to time.
The Financial Commissioner Finance Department has now made it clear that Controlling Officers who fail to reconcile their accounts for the year 2022-23 shall be deemed to have reconciled their accounts and figures appearing in their books and the same shall be treated as final. “Consequently, the onus for accounting errors, if any, shall devolve on the Controlling Officers”, read the circular issued by the Finance Department.
The Financial Commissioner Finance Department has requested all the Administrative Secretaries to direct the Controlling Officers falling under their administrative control to depute the reconciliation parties to the office of the Accountant General (A&E) for early reconciliation of receipt and expenditure for the year 2022-23 as per the fixed schedule.
Meanwhile, the Finance Department has issued detailed instructions to the Drawing and Disbursing Officers (DDOs) and Treasury Officers (TOs) regarding Red accounts.
The instructions have been issued after the Accountant General (A&E) has brought to the notice of the Finance Department that the inventory of awaited Red DC accounts was increasing as the DDOs are not submitting the detailed Contingent Bills against the amounts drawn in advance on the Abstract Contingent Bills to his office with due promptitude.
As per the standing instructions, under no circumstances the Treasury Officers shall entertain fresh WDC bills for further advance drawls without obtaining a photocopy of the bills under which the Red DC accounts against earlier advances have been submitted by the DDOs concerned to the Accountant General. However, the increasing trend of OB under Red DC accounts points towards the laxity shown by the Treasury Officers in implementing the instructions, read the circular issued by the Financial Commissioner Finance Department.
In order to ensure strictest compliance of the instructions in the matter at both DDOs and Treasury Officers levels, the Finance Department has enjoined that the DDOs shall not draw any fresh Abstract Contingent Bills until a certificate is enclosed from the Accountant General (A&E) on the bill that the accounts of the previous advance(s) have been rendered by a particular DDO to the Accountant General (A&E), J&K.
Further, the Treasury Officers have been directed not to repeat NOT, entertain any fresh Abstract Contingent Bills for payment unless a certificate to the effect that the detailed accounts of the previous advance drawls have been rendered by that particular DDO, is recorded on the bill by the Accountant General (A&E).
Official sources said that all the instructions of the Finance Department are aimed at bringing utmost transparency in the financial matters and to ensure that J&K Budget Manual is followed by every level in letter and spirit. Already, a number of reforms have been enforced by the Finance Department to achieve this objective.
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