Thursday, November 14, 2024
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CAG flags accounting mismatch in state

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SHILLONG, Sep 13: The Comptroller and Auditor General of India (CAG) has observed that the difference between the figures of the Single Nodal Agency (SNA) report of Public Financial Management System (PFMS) and those provided by the Meghalaya government needs reconciliation.
The CAG in its report stated that the Ministry of Finance, vide Office Memorandum dated 8 December 2021, provided that every state government is required to designate an SNA for implementing each Centrally Sponsored Scheme (CSS).
The SNA will open a Single Nodal Account for each CSS at the state level in a scheduled commercial bank authorised to conduct business by the state government. Further, as per the new procedure, it is the responsibility of the state government concerned to ensure that the entire unspent amount is returned by all the implementing agencies to the SNA’s Single Nodal Account.
According to the PFMS report, 115 bank accounts related to SNAs have been linked as on March 31, 2023. The state government received Rs 2,639.55 crore the Central share of the CSS during the year.
As on March 31, 2023, the state government transferred Rs 2,496.47 crore being Central share, state share of Rs 638.65 crore and an unclassified amount of Rs 32.57 crore to the SNAs.
“There was short transfer of Rs 143.08 crore of Central share. As on 31 March 2023, Rs 1,533.33 crore was lying unspent in the bank account of the SNAs,” the CAG report said.
However, the state government intimated that it had received Rs 2,650.39 crore being Central share during the year and transferred Central share of Rs 2,529.04 crore, state share of Rs 606.08 crore and top-up of Rs 32.57 crore to the SNAs during the year.
Out of the total transfer of Rs 3,167.69 crore, Rs 1,442.53 crore was transferred through GIA bills and Rs 1,725.16 crore through the final (expenditure) bill.
Detailed vouchers and supporting documents of actual expenditure were not received by the office of the Principal Accountant General (A&E) from the SNAs.
“The difference between the figures of the SNA report of PFMS and as provided by the state government needs reconciliation,” the CAG observed.

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