Although the SBM states that the Secret Service Expenditure (SSE) account is not subject to scrutiny by an audit authority, the Bihar Financial Rules (BFR), which still apply in Jharkhand, make it clear that “in respect of each officer authorized to incur secret service expenditure, Government will nominate a controlling officer who should conduct at least once in every financial year, a sufficiently real administrative audit of the expenditure incurred and furnish a certificate to the Accountant General”.

Copies of official documents in possession of The Indian Express show that the following withdrawals were made from the treasuries:

• July 2005: Rs 2.60 crore vide voucher no. 0092 from Doranda.

• March 2006: Rs 5.60 crore vide voucher no. 0025 from Secretariat.

• May 2006: Rs 60 lakh vide voucher no. 0080 from Doranda.

• June 2006: Rs 88.50 lakh vide voucher no. 0061from Doranda.

• May 2007: Rs 1 crore vide voucher no. 0082 from Doranda.

• September 2007: Rs 1 crore vide voucher no. 0044 from Doranda.

• March 2008: Rs 2.50 crore vide voucher no. 0021 from Doranda.

• Total withdrawal: Rs 14,18,50,000.

For none of these withdrawals, documents mandated by law were submitted to the AG and the amounts have been placed in the “objection” category and are being treated as outstanding against the officer(s) who made the withdrawals.

AG Rakesh Kumar Verma was not available for comment but Deputy AG M Roy Malakar pointed out: “It is a matter of concern that in spite of reminders, the provisions of the Special Branch Manual and Bihar Financial Rules are not being followed by the police department and the requisite documents mandated by these rules and manual have not been furnished to this office.”

... contd.