In the beginning of 11th five year plan Planning commission through Department of Pharmaceuticals approved Rs 400 lakhs for Furniture and air conditioning predominantly for 1500 seat capacity auditorium. During mid term review it was found that 181 lakhs were spend on purchasing Furniture and air conditionerwithout laying a single brick for auditorium. What happened to Rs.1.81 crores?
General Financial Rules, 2005
Government of India Ministry of Finance Department of Expenditure
Rule 26. Responsibility of Controlling Officer in respect of Budget allocation: The duties and responsibilities of a controlling officer in respect of funds placed at his disposal are to ensure :
(i) that the expenditure does not exceed the budget allocation.
(ii) that the expenditure is incurred for the purpose for which funds have been provided.
(iii) that the expenditure is incurred in public interest.
(iv) that adequate control mechanism is functioning in his department
for prevention, detection of errors and irregularities in the financial proceedings of his subordinate offices and to guard against waste and loss of public money, and
(v) that mechanism or checks contemplated at (iv) above are effectively applied.
The review committee suggested the expenditure of Rs 181 lakha incurred during the last three years meeds to be looked into? Not only the purchase is fishy; the furnitures, air conditioner or any part of it could not be located inside NIPER.