Bihar Govt failed to submit utilisation certificates of projects worth over Rs 70,000 crore: CAG

The Comptroller and Auditor General (CAG) in its report stated that the Bihar government has failed to submit utilisation certificates (UCs) for projects worth Rs 70,877 crore, raising concerns that funds might be 'misused'.

The CAG report on the State Finances Audit for the year 2023-24 was tabled in the state assembly.

The CAG report states, "Despite the requirement of submitting Utilisation Certificates (UCs) within a stipulated time period, 49,649 outstanding UCs of Rs 70,877.61 crore were not received by the Accountant General (Accounts & Entitlements), Bihar, as on 31 March 2024. In the absence of UCs, there is no assurance that funds disbursed have been used for the intended purpose."


"Moreover, high pendency of UCs is fraught with the risk of embezzlement, misappropriation, and diversion of funds," the report said.

The CAG further noted, "Despite the requirement of submitting Detailed Contingent (DC) Bills against the advance money withdrawn through Abstract Contingent (AC) Bills, DC Bills against 22,130 AC bills of Rs 9,205.76 crore were pending for submission as on 31 March 2024."

"Non-submission of DC bills within the prescribed period breaches financial discipline and enhances the risk of misappropriation of public money," the report stated.

As per the report, "Compliance with prevailing rules and codal provisions is meant to ensure control and accountability in accounting and financial reporting. Non-compliance and deviations impact the quality of accounting and financial reporting adversely."

"Non-timely submission of UCs against grants; non-submission of DC bills against AC bills; and non-supply of details of expenditure from SNAs have impacted the quality of accounts adversely," the report further stated.