Haryana Vidhan Sabha
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HARYANA VIDHAN SABHA PUBLIC ACCOUNTS COMMITTEE (2019-2020) 80th REPORT ON Appropriation Accounts/Finance Accounts of the Haryana Government for the Year 2016-17 and on the Reports of the Comptroller and Auditor General of India ON Social, General and Economic Sectors (Non- Public Sector Undertakings) & State Finances for the year ended 31st March, 2017 (Presented to the House on 4th March, 2020) HARYANA VIDHAN SABHA SECRETARIAT, CHANDIGARH 2020 ii iii TABLE OF CONTENTS Paragraphs Page(s) Composition of Public Accounts Committee iii Introduction v Report vii Part–I Report on the Report of the Comptroller and Auditor 1-4 General of India on Appropriation Accounts/Finance Accounts; for the year 2016-17. Part–II Report on the Reports of the Comptroller and Auditor 5-6 General of India on Social, General and Economic Sectors (Non- Public Sector Undertakings) and State Finances for the year ended 31st March, 2017. Sr. No. Name of the Department 1. Higher Education 01-06 7-19 2. Home (Jail) 07-12 20-25 3. Food, Civil supplies & Consumer Affairs 13-14 26-35 4. Forest 15 36-38 5. Housing (Housing Board) 16 39-40 6. Public Relation 17 41 7. Labour 18 42-49 8. Public Health Engineering 19-23 50-66 9. Public Works (Buildings & Roads) 24-25 67-73 10. Revenue 26 74-76 11. Town and Country Planning (HUDA)) 27-28 77-82 12. Transport 29 83-86 13. Urban Local Bodies 30-34 87-100 14. Development & Panchyats 35-39 101-107 15. Welfare SC & BC 40 108-117 16. Animal Husbandry 41 118-120 17. Social Justice & Empowerment 42-43 121-128 18. Sports & Youth Affairs 44 129-131 19. School Education 45 132-136 20. Rural 46 137-139 21. Science and Technology 47 140-146 22. Environment 48 147-153 23. Art & Culture 49 154-156 24. Irrigation and Water Resources 50 157-159 25. Health 51 160-162 26.. Finance 52 163-165 27. Industrial Training 53 166-169 Appendix showing outstanding observations / recommendations of the Public 170-223 Accounts Committee on which the Government is yet to take final decision. ii iii COMPOSITION OF THE PUBLIC ACCOUNTS COMMITTEE (From 10.05.2019 to 02.11.2019) CHAIRPERSON 1. Shri Gian Chand Gupta, MLA. Chairperson MEMBERS 2. Shri Parminder Singh Dhull, M.L.A Member 3. Shri Jai Tirath, M.L.A Member 4. Shri Bakhshish Singh Virk, M.L.A Member 5. Shri Harvinder Kalyan, M.L.A Member 6. Dr. Pawan Saini, M.L.A Member 7. Shri. Randhir Singh Kapriwas, M.L.A Member 8. Dr. Krishan Lal Middha, M.L.A Member 9. Shri Nagender Bhadana, M.L.A Member (From 04.12.2019 to 31.03.2020) CHAIRPERSON 1. Shri Harvinder Kalyan, M.L.A. Chairperson MEMBERS 2. Smt Kiran Choudhry, M.L.A Member 3. Shri Dura Ram, M.L.A Member 4. Dr Abhe Singh Yadav, M.L.A Member 5. Shri Sudhir Kumar, M.L.A Member 6. Shri Varun Chaudhry, M.L.A Member 7. Shri Mamman Khan, M.L.A Member 8. Shri Jogi Ram Sihag, M.L.A. Member 9. Shri Nayan Pal Rawat, M.L.A Member SECRETARIAT 1. Shri R.K.Nandal, Secretary 2. Dr. Purushottam Dutt, Deputy Secretary iv v INTRODUCTION I. I, the Chairperson of the Public Accounts Committee, having been authorized by the Committee in this behalf, present this 80th Report on the Reports of the Comptroller and Auditor General of India on Appropriation Accounts/Finance Accounts; Social General and Economic Sectors (Non- Public Sector Undertakings) and State Finances for the year ended 31st March, 2017. 2. The Report of the Comptroller and Auditor General of India on Appropriation Accounts/Finance Accounts; Social, General and Economic Sectors (Non- Public Sector Undertakings) and State Finances for the year ended 31st March, 2017 were laid on the Table of the House on 14th March, 2018. 3. The Committee examined the Reports of the Comptroller and Auditor General of India on Appropriation Accounts/Finance Accounts; Social General and Economic Sectors (Non- Public Sector Undertakings) and State Finances for the year ended 31st March, 2017 and also conducted the oral examination of the representatives of the concerned departments. 4. The Committee considered and approved this Report in its sitting held on 11th February, 2020. 5. A brief record of the proceedings of the meetings of the Committee has been kept in the Haryana Vidhan Sabha Secretariat. 6. I, as Chairperson of the Committee, place on record the appreciation for all the Members of the Committee for their cooperation and valuable suggestions for the consideration of CAG paras. 7. The Committee places on record its appreciation for the assistance rendered to it by the Principal Accountant General (Audit), Haryana and her/his officers. The Committee would like to express its thanks to the Additional Chief Secretary to Government Haryana, Finance Department and other officers of Finance Department and the representatives of the various departments who appeared for oral evidence before it for the cooperation in giving information to the Committee. 8. The Committee is also thankful to the Secretary, Deputy Secretary and officials of the Haryana Vidhan Sabha Secretariat for the whole hearted cooperation and assistance extended by them to the Committee. CHANDIGARH HARVINDER KALYAN THE 11th February, 2020 CHAIRPERSON vii REPORT GENERAL The Committee for the year 2019-2020 was nominated on 10th April, 2019 by the Hon’ble Speaker in pursuance of motion moved and passed by the Haryana Vidhan Sabha in its sitting held on 21st February, 2019, authorizing him to nominate the Chairperson/Members of the Committee on Public Accounts for the year 2019-2020. With the completion of term of 13th Haryana Vidhan Sabha on 03rd November, 2019, the Committee stood dissolved. Thereafter on the constitution of 14th Assembly, a new Committee for the remaining period of the year 2019-2020 was nominated on 03rd December, 2019 by the Hon’ble Speaker in pursuance of motion moved and passed by the Haryana Vidhan Sabha in its sitting held on 05th November, 2019 authorizing him to nominate the Chairperson/Members of the Committee on Public Accounts for the remaining period of the year 2019-2020. 2. The Committee held total 47 meetings during the year at Chandigarh and other places upto 11th February, 2020 till the finalization of the Report. 1 PART - I APPROPRIATION ACCOUNTS / FINANCE ACCOUNTS of the Haryana Government for the year 2016-17 2 3 EXCESS OVER VOTED GRANTS/CHARGED APPROPRIATIONS FOR THE YEAR 2016-17 (i) 2.3.2 Excess over provisions during 2016-17 requiring regularization: As per Article 205 of the Constitution of India, it is mandatory for a State Government to get excesses over/appropriations regularized by the State Legislature. Although no time limit for regularization of expenditure has been prescribed under the Article, the regularization of excess expenditure is done after the completion of discussion of the Appropriation Accounts by the Public Accounts Committee. However, excess expenditure amounting to Rs. 256.98 crore during the year 2016-17 was still to be regularized. Excess over provisions requiring regularization during 2016-17: (Rs. in crore) Sr. No. Number and title of grant/ appropriation Total grant/ Expenditure Excess appropriation Revenue (Charged) 1. 6-Finances 10510.03 10581.30 71.27 Sub Total 10510.03 10581.30 71.27 Capital(Voted) 2. 14- Urban Development Nill 0.92 0.92 3. 24-Irrigation 655.50 832.49 176.99 Sub- Total 655.50 833.41 177.91 Capital (Charged) 4. 24- Irrigation 88.00 93.81 5.82 5. 08- Building & Roads 33.00 34.98 1.98 Sub Total 121.00 128.79 7.80 Grand- Total 11286.53 11543.50 256.98 4 (ii) Observations/Recommendations of the Committee: After going through the Finance and Appropriation Accounts of the Haryana Government for the year 2016-17 as shown in the para no.2.3.2 of the Report of the Comptroller and Auditor Gereral of India for the year ended 31st March, 2017 (State Finances) and also after hearing the departmental representatives, the Committee noted with concern that cases of excess expenditure over the grants/appropriation continued to occur despite the Committee’s observations time and again that the expenditure should be limited to the grants/appropriation. The main reasons for the excess expenditure over various grants were attributed due to more interest payment on UDAY Bonds, National Small Saving Funds, Market Loans, EAPs loan and contribution to Guarantee Redumption fund etc. under grant No.6-Finance [Revenue (Charged)]; booking on pro-rata basis of revenue/establishment expenditure towards capital side by the Principal Accountant General, Haryana which was unavoidable under grant No.24-Irrigation [Capital (Voted)]; inclusion of actual expenditure of income tax deducted from the beneficiaries by field offices in the PAG, Haryana but the expenditure booked by the department is as per actual online expenditure under grant No.24-Irrigaation [Capital (Charged)] and declaration of higher awards announced by Hon’ble Courts as well as decision of arbitration cases under grant No.08-Buildings and Roads [Capital (Charged)], during the financial year 2016-17. During the course of oral examination, the Committee observed that departments namely; Finance, Irrigation and Public Works (Buildings & Roads) have withdrawn the funds in excess to their budgetary provisions. The Committee is satisfied with the replies submitted by the Finance Department and/or on behalf of the Departments namely; Finance, Irrigation and Public Works (Buildings & Roads). However, the Committee has also desired that to sort out the regular problem in the case of Irrigation Department, any suitable mechanism be evolved in consultation with the office of Principal Accountant General, Haryana and in future budgetary provisions be made in the proposals for establishment expenditure for capital projects to avoid expenditure after pro- rata adjustment by Principal Accountant General (A & E), Haryana of such expenditure and in the cases of Finance and Public Works (Building & Roads) Departments, the budget proposals should be prepared on realistic basis.