Goemkarponn desk
PANAJI: The Goa government has come under fire from the Comptroller and Auditor General of India (CAG) for billing up to 28% of its costs under the minor head “other expenditure,” which, in the CAG’s words, “not only affected transparency in financial reporting but also prevented proper analysis of allocative priorities and quality of expenditure.”
As many as seven state departments had more than 50% of their expenses recorded under the “other expenditure” minor head in the CAG report on state finances for the fiscal year ending in March 2022, even though that category should only be used when the proper minor head has not been provided in the accounts.
“Finance Accounts 2021-22 of Government of Goa disclosed that expenditure aggregating ₹4,708.07 crores, constituting 28 % of the total expenditure ( ₹16,908 crores) was classified under Minor Head ‘800-Other Expenditure’ in 61 Major Heads under revenue and capital sections,” the report pointed out.
“Similarly, receipts aggregating ₹502.85 crores, constituting four percent of the total revenue receipts (₹14,286 crores) was classified under Minor Head ‘800-Other Receipts’ in 42 Major Heads,” the report states.
“The booking of expenditure under omnibus Minor Head 800 increased by ₹887 crore (23%) during 2017-22,” the report added.
In the case of ‘Major Head 2801 (Power)’ category, an expenditure of ₹1,777 crore (80 %) was booked under ‘Minor Head 800’.
This expense was spent to cover the cost of the bulk supply of electricity from the National Thermal Power Corporation, the Karnataka Power Transmission Corporation Limited, and the Rajasthan State Petroleum Corporation Limited.
“The expenditure could have been booked either partially or wholly under Minor Head 101 (Purchase of Power) falling under any of the Sub-Major Heads namely, 02 (Thermal Power Generation), 01 (Hydel Power Generation), or 06 (Rural Electrification),” the Auditor said.
The finance department stated during the exit conference that a circular had been sent to all departments instructing them to avoid booking under omnibus “Minor Head 800” if a suitable “Minor Head” is already available under the pertinent “Major Head”.
“Accounting of large amounts under the omnibus Minor Head 800 – Other expenditure/ Receipts affects transparency in financial reporting, as it fails to indicate disaggregated information on different activities of the Government separately in the accounts,” the auditor said.
The CAG report also reported that during 2021-22, the state’s revenue receipts increased by ₹3,846 crores (37%); own tax revenue by 1,654 crores (40%); and non-tax revenue by ₹844 crores (30%), over the previous year.
Fund transfers from the central government increased from ₹1,073 crore in 2012-13 to ₹4,694 crore in 2021-22.
The state’s share in central taxes also increased by ₹1,061 crore and grants-in-aid by ₹247 crore over the previous year, the report added.
The State’s per capita income in 2021–2022 was ₹5,44,865, which was a lot more than the national average of ₹1,72,913 per person.
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