The Missing Bills

What action has High Court taken?

The HC took cognizance of the matter but limited the investigation to alleged irregularities in MNREGA. On July 15,another bench of Chief Justice Rekha M Doshit and Justice S K Katariyar,however,ordered the CBI to take over the case. The state government on July 20 filed a modification petition in the court pleading that once the matters of adjustment and reconciliation of DC bills had been pending for disposal before the Public Accounts Committee (PAC) of the House,the matter cannot be referred to CBI or any other investigating agency. On July 21,the Speaker ruled that no constitutional or any other authority can interfere with any matter pending before its committee since that would amount to challenging the “sovereignty” of the legislature. The HC then stayed its July 15 order on a CBI inquiry till further orders.

What does the CAG report say?

The CAG report,tabled in the Assembly on July 14,2009,said: “In spite of it regularly being pointed out by audit regarding adjustment of AC bills,there was an increasing trend of outstanding AC bills.” While listing year-wise data from 2002 till 2008 of advanced funds for which bills were not produced in the AG office,the report said: “Rules were disregarded by DDOs (Deputy Development Officers) and COs (Circle Officers). Scrutiny of records revealed that out of total withdrawal of Rs 11,924.44 cr on AC bills,DC bills for only Rs 511.90 cr were submitted to AG (A&E),Bihar. The increasing trend of outstanding AC bills needs action and effective measures.” Bihar deputy accountant general Smriti said,“financial rules provided that advances drawn on abstract contingent bills should be settled by producing actual bills and vouchers,known as detailed contingent,to AG (Audit and Entitlement) within six months from the withdrawal”. She said it was a routine process followed by the AG office and it was up to the PAC to look into CAG findings. Arun Kumar Singh,the then principal accountant general (audit) who prepared the report,said: “While non-production of detailed bills in new cases may not amount to misappropriations,chances cannot be ruled out in old cases for which no bills had been made available so far.”

What is the government’s stand?

Bihar Deputy Chief Minister and Finance Minister Sushil Kumar Modi said that the matters of adjustment and reconciliation of DC bills till the year 2007-08 had been pending for disposal before PAC. Modi said the CAG report had not used terms like “fraud” but only said that effective measures should be taken for adjustment of AC bills. He said submission of DC bills to the AG’s office had been a continuous process. He referred to examples of Jammu and Kashmir,Jharkhand,West Bengal,Maharashtra and even the central government.