Finance Deptt issues set of directions for compliance
Any deviation in future to attract severe consequences
Mohinder Verma
JAMMU, Feb 5: Union Ministry of Home Affairs (MHA) has put the Home Department and the Jammu and Kashmir Police in the dock for flagrant violation of Security Related Expenditure (SRE) Scheme guidelines and dashed a communiqué for taking necessary corrective measures besides remaining cautious in future.
Under the Security Related Expenditure, which is a non-plan scheme, efforts of Jammu and Kashmir and other terrorism-infested States are being supplemented to augment their resources to fight terrorism and contain militancy besides maintaining law and order. The SRE Scheme has two components—police/action plan and elections and relief and rehabilitation (R&R).
Recently, the Ministry of Home Affairs conducted internal verification of the SRE claims made by Jammu and Kashmir for the period 1-7-2018 to 31-3-2019 and during this audit non-observance of basic codal formalities and violation of guidelines set by Security Related Expenditure Standing Committee were found.
In some cases, it has been found by the MHA that no codal formalities have been followed while procuring materials under SRE Scheme. Moreover, the Ministry has detected that advance payment made by the Jammu and Kashmir Police Headquarters to the Central Reserve Police Force (CRPF) was claimed for reimbursement without ascertaining the actual expenditure incurred by the user entity.
“None of the Drawing and Disbursing Officer (DDO) maintains a separate cash book for the Security Related Expenditure thereby causing difficulty in ascertaining the expenditure booked especially under the scheme”, the Ministry has mentioned in the audit report shared with the Jammu and Kashmir Government.
“All the DDOs except Chief Accounts Officer of the Police Headquarters are not procuring items through Government e-Market (GeM) portal”, the audit report said, adding “most of the DDOs even failed to provide copies of main abstract of treasury vouchers for verification by the audit team. Instead, they only provided sub-vouchers of firms and abstract registers”.
It has also come to the fore during the audit that most of the DDOs have submitted statements of their claims under SRE Scheme without mentioning the amount of VAT/SGST etc.
In the light of these observations, the Financial Commissioner to Government, Finance Department Arun Kumar Mehta has directed all the line departments especially DDOs concerned to comply with the suggestions made by audit and also ensure strict compliance to the guidelines of the Security Related Expenditure Scheme in future.
“All the codal formalities as per General Financial Rules should be followed in letter and spirit while making payments”, the Financial Commissioner Finance has conveyed to the Principal Secretary to the Government Home Department, Director General of Police, Director Finance, Disaster Management, Relief and Rehabilitation and Reconstruction, Relief Commissioner Migrants and other concerned officers.
He has further stressed that actual expenditure booked by user entity out of advance payment should be lodged for reimbursement. “However, it must be ensured that whole advanced amount shall be taken for reimbursement seeking full details of expenditure from user entity”, read the circular issued by the Financial Commissioner Finance.
“Any unutilized/unspent balance shall be immediately received back from user entity and remitted into Government accounts”, the Finance Department has made it clear, adding “a separate cash book should be maintained by all the DDOs in respect of the Security Related Expenditure Scheme”.
Even thrust has been laid on procurement of goods after following due e-tendering procedure/through GeM portal as per the General Financial Rules. “The DDOs shall maintain two copies of main abstract of treasury voucher enabling to present second copy to audit for verification and they shall also mention about SGST/IGST in their SRE claims”, the Financial Commissioner Finance said.
He has made it clear that any deviation from these instructions and SRE Scheme guidelines in future will attract severe consequences.
“Had there been proper supervision of the Home Department and J&K Police Headquarters over all the DDOs and guidelines of the SRE Scheme were being implemented in letter and spirit, the Ministry of Home Affairs would have not reprimanded the J&K Government”, sources said.
Follow our WhatsApp channel
