The Bihar government is facing tough questions regarding financial management after the Comptroller and Auditor General (CAG) pointed out missing Utilization Certificates (UCs). The report highlights that accounts for expenditure totaling ₹70,877.61 crore are pending across various departments. This matter has reached the Patna High Court, where a bench is monitoring the situation and has asked the administration for a detailed status report.
Which Departments Have the Most Pending Accounts?
The CAG report tabled in the assembly shows that several key departments have not submitted the required certificates for the money they spent. The Panchayati Raj Department tops the list with the highest pending amount. The data below shows the major departments involved as of March 31, 2024.
| Department | Pending Amount (₹ Crore) |
|---|---|
| Panchayati Raj | 28,154.10 |
| Education | 12,623.67 |
| Urban Development | 11,065.50 |
| Rural Development | 7,800.48 |
| Agriculture | 2,107.63 |
What are the High Court’s Instructions?
A Public Interest Litigation was filed by Kishore Kumar regarding this issue. The case is being heard by a bench comprising Chief Justice Sangam Kumar Sahu and Justice Mohit Kumar Shah. During the hearing, the Advocate General assured the court that records would be submitted soon.
The court has taken note of the delay and granted the state government a two-month deadline to file a detailed counter-affidavit. The court wants to know why these certificates have been pending for so many years and ensures the process is expedited.
Why is This Delay a Serious Issue?
According to Rule 271(e) of the Bihar Treasury Code, Utilization Certificates must be submitted within 18 months of receiving the grant. The CAG has warned that without these certificates, there is no proof that the money was used for its intended purpose.
The auditor flagged concerns about the risk of embezzlement and misuse of public funds due to this lack of transparency. The failure to provide accounts for such a large amount over several years indicates poor financial discipline.
