STAFF REPORTER
GUWAHATI: The State Finance Department has spelt out guidelines for all departments on the utilization of funds allocated to them in the budget, procurement policies, the submission of utilization certificates to the AG Office, avoiding huge liabilities, etc.
On April 18, the Principal Secretary, Finance, issued the Communication of Budget Grants for 2023-24 and outlined some of the key initiatives and reforms. The administrative departments should spend 20 percent of the total budget allocation in the first quarter of the financial year, 30 percent each in the second and third quarters, and the rest 20 percent in the fourth quarter.
On procurement, the guidelines say that the departments should strictly follow the rules of the Assam Public Procurement Act, 2017. It further said that the departments should take all possible steps to encourage eco-friendly procurement like electric vehicles, solar pumps, five-star rated AC, etc. It said that departments should not issue any contract or worker order unless sanctioned by the competent authority.
The guidelines further said that all departments should ensure that budgeted grants under State-Owned Priority Development/(Centrally Sponsored Scheme/state State Share, Rural Infrastructure Development Fund/Externally Aided Projects, etc. do not lapse at the end of the financial year to ensure maximum benefits to the people of the state.
According to the guidelines, administrative departments shall ensure that all the "accounts rendering units" have submitted their monthly accounts to AG by the tenth of the following month.
On the submission of UCs, the guidelines said that without submitting the UCs of earlier grants, the departments would not sanction the payment of new grants.
It further said that the administrative departments are not allowed to incur any liabilities. Any deviation from the fundamental requirement will be deemed a case of gross financial irregularity, and action will be taken under the Assam Fiscal Responsibility and Budget Management Act, 2005.
According to the guidelines, it has been observed that departments move for contingency fund advances even for matters that are not unforeseen emergent. Such practices should be avoided, it said.
On demand for supplementary grants, the guidelines have also imposed some restrictions.
According to official sources, the Finance Department has issued all such instructions to plug the holes that the CAG (Comptroller and Auditor General) punches in the financial management in its every annual report.