ASSAM

The Metamorphosis of the Citizen

“There is not a crime, there is not a dodge, there is not a trick, there is not a swindle, there is not a vice which does not live by secrecy.” ― Joseph Pulitzer

87% of those registered in employment exchanges areeducated and their numbers have grown by 7.54% in 2012

In 2012-13 there was a 54% shortfall of rural dwelling unitsunder IAY

Credit : Deposit ratio declined by 0.5% over 2011-12compared to 78.1% average for India

70% roads are in rural areas

Tele-density of 46.5/mille against national average of73.34/mille

Primary school drop out rate 11.7% against nationalaverage of 6.56%

Maternal Mortality Ratio is 328/100000 against national average of 178

Infant Mortality Rate highest at 55 against national average of 4214% urban population

Assam 26th literate State in India with 14th largest population

Death rate 55/mille against 42/mille

Nearly 2 lakh people live in urban slums

SC/ST population of approx. 66%

18th largest 0-6 year child population

31.98% BPL population (Tendulkar)

Services contribute 51% of GSDP and industry 24%

Per capita income in 2013-14 est. Rs. 24553 against national average ofRs. 39961, i.e. 39% lower

Human Services

• Medical & Public Health

• Education

• Nutrition

• Water Supply & Sanitation

• I-T enabled services for remote areas

Infrastructure

• Power

• Alternative sources of energy

• Roads & Bridges

• Irrigation & Waterways

• Water Resources

• Communication

Economic

• Agriculture

• Manufacturing

• Financial Services

• Employment

• Skill Development

Assam’s Sector Priorities

Inflation rate in India is expected to decrease to 4.37% in Jan. 2015 from 5% inDec. 2014. In 2016, the inflation rate is expected to decrease to 0.32%. In the long-term, the inflation rate in India is projected to trend around 0.03, 0.48 and 0.66 %in 2020, 2030 and 2050 respectively

Source: http://www.tradingeconomics.com/india/inflation-cpi/forecast

The Inflation Factor: 2012 and Onward

The Legal & InstitutionalAccountability Framework

The Sanctioning Authorities

Sanctioning Authority

HoD/CCO

Dept.

Central Impl. Agency

Donors

FinanceSanctioning Authority

DC’s Sectt.

Dist. Edu. Officer

Donor

School Principal

FA

Subject to delegation of powers prescribed by GoA

Illustrative Example

only

The Difference of Accounting Structure between GoI and GoA

GOIJS/AS & FA

Pr/CCA

Treasury PAO

Accounts CGA

Fin Adv. & Budget Mgt

Internal Audit

GoAFin Dept.

Pr. Secy(Finance)

DTA63 treasuries/sub-

treasuries

Internal AuditDLFA

Fin Adv.& Budget Mgt

Pr/AG (A&E)Accounts & Treasury

InspectionTreasuries

Financial Management Framework in a State

Legislature

CS/GoA

DCs ACs LBs

PAG (A&E) FD/GoA

Treasuries

DTA/LB

CCOs

SCOs

CM

CoM

Chief Accountability Authority (CAA)

Financial AdviserTreasury ManagerInternal Auditor

Pr. Accounts Officer

Our Institutional Framework

Art

. 14

9 &

15

1 o

f C

on

stit

uti

on

S. 10 , 11, 12 & 18 of CAG’s (DPC) Act, 1971

State Gubernatorial Entrustment for entitlements

State Financial Manual, Treasury & Other Rules

GFR, 2005

R&P Rules, 1983

Other GOI Rules/Entrustment

GOI Directives

The Treasury – PAG (A&E) Relationship

PAG (A&E)

TO

ATR

AFR

TO

ATR

AFR

TO

ATR

AFR

Sr. DAG Accounts

ATR

AFR

TO cannot authorize paymentswithout PAG (A&E)’s priorapproval beyond ATR 15 (b)

Even urgent payments (relief)may be made after informingPAG’s (CTR 17)

TO may refuse payments outside(CTR 15 (2) & TR 15 (a))

Only PAG (A&E) may permit non-CTR 15 (1) drawing within hisjurisdiction (CTR 14 & TR 32 (a))

Documents GoA submits to the Legislature Annually

Finance Accounts

Receipts

Disbursements

Financial Results from revenue & capital accounts

Public Debt

Public Account

Appropriation Accounts

Voted Expenditure

Charged Expenditure

Extract of CAG’s Certificate on F&A Accounts - I

The Finance Accounts have been prepared under my supervision inaccordance with the requirements of the Comptroller and AuditorGeneral’s (Duties, Powers and Conditions of Service) Act, 1971 andhave been compiled from the vouchers, challans and initial andsubsidiary accounts rendered by the treasuries, offices, anddepartments responsible for the keeping of such accountsfunctioning under the control of the Government of Assam and thestatements received from the Reserve Bank of India. Statements(No. 9 and part of 14), part of explanatory notes to Statement(No.11), part of maturity profile to annexure to Statement (No.15)and Appendices (VII and X) in this compilation have been prepareddirectly from the information received from the Government ofAssam/Corporations/Companies/Societies who are responsible toensure the correctness of such information.

Extract of CAG’s Certificate on F&A Accounts - II

The treasuries, offices, and/or departments functioningunder the control of the Government of Assam areprimarily responsible for preparation and correctness ofthe initial and subsidiary accounts as well as ensuring theregularity of transactions in accordance with theapplicable laws, standards, rules and regulations relatingto such accounts and transactions. I am responsible forpreparation and submission of Annual Accounts to theState Legislature. My responsibility for the preparation ofaccounts is discharged through the office of the PrincipalAccountant General (A&E).

The Basis of Your Financial Responsibility

CTR 28(2) & SO 213 (b) under TR 32 (a)

A Government officer supplied with funds forexpenditure shall be responsible for such fundsuntil an account of them has been rendered tothe satisfaction of the Accountant-Generalconcerned. He shall also be responsible forseeing that payments are made to personsentitled to receive them.

Art. 204

(3) Subject to the provisions of articles205 and 206, no money shall bewithdrawn from the Consolidated Fund ofthe State except under appropriationmade by law passed in accordance withthe provisions of this article

Art. 284

All moneys received by or deposited with—

(a) any officer employed in connection with theaffairs of the Union or of a State in his capacityas such, other than revenues or public moneysraised or received by the Government of Indiaor the Government of the State, as the casemay be………

Accountability of Grants-in-Aid

Sanctioning Authority

GFRs, e.g. 30, 33, 34,37, 210, 212, etc.

Fixing Responsibility for Losses, Defalcation & Fraud

GFR 33Any loss or shortage of public moneys,departmental revenue or receipts, stamps, opium,stores or other property held by, or on behalf of,Government irrespective of the cause of loss andmanner of detection, shall be immediatelyreported by the subordinate authority concernedto the next higher authority as well as to theStatutory Audit Officer and to the concernedPrincipal Accounts Officer, even when such loss hasbeen made good by the party responsible for it

Responsibility for Losses, Defalcation & Fraud

GFR 37

An officer shall be held personally responsible forany loss sustained by the Government throughfraud or negligence on his part.

He will also be held personally responsible for any loss arisingfrom fraud or negligence of any other officer to the extent towhich it may be shown that he contributed to the loss by hisown action or negligence.

The departmental proceedings for assessment of responsibility forthe loss shall be conducted according to the instructions contained inAppendix 1 and those issued by the Ministry of Personnel from timeto time (to be circulated to all attendees)

Services Conduct and D&A Rules

Harassment

PunishmentD&A Rules

Conduct Rules

Some Relevant Provisions of Sch. Iof The Indian Penal Code

IPC200

400415

468

471

What do these Sections of IPC Mean?

Sec Offence Punishment

200 Using as true any suchdeclaration known to be false

Imprisonment up to 10 yearsor fine or both

409 Criminal Breach of trust bypublic servant, banker, merchantor agent

Imprisonment for life orimprisonment for 10 yearsand fine

468 Forgery for the purpose ofcheating

Imprisonment for 7 years orfine

471 Using as genuine a forgeddocument which is known to beforged

415 Cheating and dishonestlyinducing delivery of property

Privilege of the Assam State AssemblyExtracted from http://assamassembly.gov.in/rop_ch_20.html on Feb 23, 2015

Rule Power

170 Except where the breach of privilege is committed in the actual view of the House or of acommittee, the House shall at some proper stage of the proceedings before the sentenceis passed give an opportunity to the persons charge to be heard in explanation orexculpation of the offence complained against him/herProvided that if the matter has been referred to the Privileges Committee and the personcharged has been heard before the Committee it will not be necessary for the House togive him/her that opportunity unless the House directs otherwise.

171 The Speaker may summon the party charged by notice or warrant to appear before theHouse or the Committee of Privileges at any stage of the proceedings.

172 The House, like the House of Commons in the United Kingdom, has power under Article194 of the Constitution to inflict amongst others the following punishment:— admonition,reprimand, imprisonment, for such terms as may be decided by the House but it shall notextend beyond the prorogation or dissolution of the House whichever is earlier, andsuspension or expulsion of a member for a period not exceeding 30 days or till prorogationor dissolution of the House whichever is earlier.

Accountability in Performance

Delay In Submitting Accounts

The Pitfalls of Delayed Accounting

Futureresourceplanning

Uncertaincurrent cashmgt.

Ineffectiveinternalmonitoring

Incompleteexternalprojectevaluation

IncompleteAccounts

Unapproved useof funds

Defalcation

HOD&CAA

AGENCIES

Impedes Quality of Governance

Delayed Receipt of Treasury Accounts: 2014-15

Apr May Jun Jul Aug Sep Oct

Excluded 2 3 4 9 12 7 7

Delayed 51 48 35 51 54 60 59

0

10

20

30

40

50

60

70N

o. o

f U

nit

s

In DaysUnits in Days

Delayed Receipt of Forest Accounts: 2014-15

Apr May Jun Jul Aug Sep Oct

Excluded 33 43 29 45 75 32 41

Delayed 85 71 86 81 52 68 71

0

10

20

30

40

50

60

70

80

90

100N

o. o

f U

nit

s

Units in Days

Delayed Receipt of Works Accounts – 2014-15

Apr May Jun Jul Aug Sep Oct

Excluded 13 168 67 63 42 40 49

Delayed 280 270 273 286 277 310 292

0

50

100

150

200

250

300

350N

o. o

f U

nit

sUnits in Days

Delayed Receipt of Autonomous Council Deposit Accounts – 2014-15

Apr May Jun Jul Aug Sep Oct

Delayed 40 46 41 47 47 42 44

36

38

40

42

44

46

48

50N

o. o

f U

nit

s

What accounts for such delays every month? What actions have you taken tominimize delays? Please remember that appointment of a subordinate officer toassist you in these functions does not absolve you of your responsibility.

Units in Days

BTAD Relief Material - I

BTAD Relief Material - II

Dysfunctional Reconciliation of Accounts

The Pitfalls of not Reconciling Collection of Revenues

Assessment of Demand

Revenue Collection

Expenditure

Revenue Deposited

Revenue collected but not deposited

Revenue evaded

Anti-evasion reconciliation

Fraud

Embezzlement

Collections

Accountability

Sector No. of Items

Challans presented by SAAs

Challans presented by other than SAAs

Total

Tax Revenue 31969 23.87 155.40 179.27

Non Tax Revenue 5079 4.16 2.49 6.65

Social Service 3034 1.16 0.46 1.62

Economic Service 10498 19.44 66.18 85.62

Expenditure Heads(Revenue Account) 129 2.16 0.18 2.34

Loans and Advances 180 2.08 0.11 2.19

Public Account 2513 3.19 0.25 3.44

Debt Deposit andRemittances 6617 330.22 4.19 334.41

TOTAL 59579 386.28 229.26 615.54

Sector & Payer wise Distribution of Unrealized Revenue(Rs. in Crore)

GoA Officers63%

Others37%

The Profile of Probable Delinquents

Bank ScrollEntered in Treasury CTMIS

Receipt Schedule Generated

PAG

The Challan’s Prescribed Trajectory

Revenue not received in bank

scroll within 10 days

CTMIS transfers to Lapsed Challans

Receipt Schedule not Generated

PAG (A&E) does not receive receipt

schedule

Lapsed challans not reviewed by

Treasury

No DDO-TO-PAG reconciliation

undertaken by State agencies

The Challan’s Aberrant Trajectory

Since cash accounting onlyrecognizes receipts physicallyreceived and not those accruing,and the DDO-TO-PAGreconciliation being dysfunctional,there is no way in which PAG(A&E) can detect such massevasion of revenue, other than bytreasury and DTA inspection, thattoo once a year.

How will Revenue Assessors ever know their dues?

Unspent Balances Drawn in Cash

Royalties on Minerals & Forests

State Excise

CST/VAT

Police Fines/Fees

Agricultural Income Tax

Profession Tax

Lease Renewal Fees

Motor Vehicles

Misc. Receipts

Some Major Revenue Budget Heads Deprived

Rupees in Crore

2010-11 2011-12 2012-13

TOTAL 367.67 155.82 92.76 616.26

The Gross Impact in Just Three Years

Did the dept. carry out even random checks onthe Assessment Registers in their departmentalrevenue collection units?

Is there any working monitoring system at all? Were demand notices issued to assessees that did

not submit challans at all?

Indifferent Reconciliation of Expenditure

The Pitfalls of not Reconciling Expenditure

• MaterialPlanning

• Forecast

Stage - I

• Resource Planning

• Cash management

• Implementation

Stage - II• Accounting

• Reconciliation

Stage - III

Cash Mgt. Implementation

ReconciliationMonitoring

Fraud Embezzlement Diversion/Parking Unauthorized Use

Resource plg. Savings Reallocation

Reconciliation of State Accounts– 2011-12 to 2013-14

The Report Card

Fully: 0-14 (0-21%)

Partially: 0-30 (0-51%)

Unreconciled: 18-68 (31-99%)

The Menace of AC Bills

Why is an Advanced Contingent Bill Undesirable?

Sanction

Unverified multiple

sub-vouchers

Frequent Drawings

Unverified stores

entry/issue

Unverified Recipients

2015

The Risks Involved - I

Contemporary technology makesit easy to scan signatures, createconvincing bogus bills, evenrubber stamps and seals,chemical-treat or hot-iron paperto artificially age it, repeatedlyphotocopy these to removephysical cut and paste marks, 3-Dprinting to create replicas ofstores and packages and muchmore.

The Risks Involved - II

Some Samples of Sub-vouchers that CCO/SCOs Certify - I

Mostly for generatorhire charges

Some Samples of Sub-vouchers that SAAs Certify - II

Some Samples of Sub-vouchers that CCOs Certify - III

BIMAL AUTO AGENCYOPP ADABARI, BUS STAND ,TERMINUS ADABARI, A.T. ROAD GUWAHATIEmail:bimalauto@satyam.net.in, bimal.gwh.sal1@marutidealers.com

Phone 1: 09864088957/58/59Phone 2: 9864088958

http://www.marutisuzuki.com/LocateDealer.aspx?InDealer=Service

Some Samples of Sub-vouchers that CCOs Certify - IV

BDO’s Own Bill

Some Samples that Merit Your Random Verification

The Comptroller and AuditorGeneral (CAG),…………...….in1995,……………………pointed outseveral discrepancies in cattletransport. The animal husbandrydepartment had shown in itsrecord that it ferried the cattlefrom district headquarters toPanchayats on truck and gavetheir registration numbers.However on verification, theregistration numbers were foundto be of cars, auto rickshaws.

http://www.business-standard.com/article/politics/the-scam-that-changed-lalu-s-political-future-113100101033_1.html

The Need to Cancel Paid Vouchers

The Need to Check Purpose of Expenditure

Mismatch Between Sanction & Sub-voucher

Staggering Numbers of Unadjusted AC Bills

5246 Outstanding Bills

Rs. 1351.23 crore

Sep 30, 2014

Our Stand on GoA DCC Bills

We will accept GoA DCC Bills only if :

CCO certifies that there are no prev. DCC bills outstanding

DCC bills are submitted within the specified 30 days

All supporting original vouchers (including sub-vouchers)are submitted with the DCC bill duly cancelled

Do not contain any photocopied, with unauthenticatedadditions, overwritten, modified, and/or not canceledsub-vouchers

Original sub-vouchers meet the minimum modicum ofregularity

Certifying Utilization of Grants-in-Aid

The Pitfalls of not Certifying Utilization

Sanction

Implement

Reconcile

Certify

Next Inst.

Defalcation Diversion/Parking Unauthorized Use

Resource plg. Savings Reallocation

Receipts & G-I-A therein from Govt. of India (Rs. in Crore)

2011-12

2012-13

2013-14

Receipts from GoI G-I-A from GoI

16950.4

7666.87

19967.18

9365.92

20512.84

8938.32

Why are G-I-A Sanctions Faulty?

San

ctio

nLinks to previous sanction(s) unstated

Min. conditions not laid down per GFRs

No time limit prescribed for UCs, etc.

Other standard UC conditions not mentioned

Balance carry over permission unstated

Whether closing balance deducted in next FY

Mode of drawing not stated

Vr. No. link to each drawing per UC absent

Some Sample Utilization Certificates

CCOs as Freight Forwarding Agents

Our Stand on GoA UCs

We will accept GoA UCs only if :

They are linked to their respective vouchers (incl. sub-vouchers)

Do not contain any photocopied, mutilated, overwritten,etc. sub-vouchers

Original sub-vouchers meet the minimum modicum ofregularity

They are certified by the sanctioning authorityhimself/herself as being correct and in full conformity withthe relevant GFRs

Are not against expenditure met from sources outside theConsolidated Fund of Assam

Why Suspense Booking is Avoidable

The Pitfalls of Suspense Account Booking

AC Bill Drawn

VouchersNotAvailable

Suspense

ExpenditureUnderstated

Budget underprovisioned

Defalcation

Misrepresentative accounting

Unlawful Use/ Diversion

Accountability &

Governance

Rs. 1349.27 crore outstanding suspense up

to Sep, 2014

The Impact of Your Spending

Monthly Trend of Total Receipts & Expenditure for 2012-13 up to Feb, 2013 (Rs. In Crore)

0.00

5,000.00

10,000.00

15,000.00

20,000.00

25,000.00

APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB

Tax Revenue

Non-tax Revenue

GIA & Contributions

Total Receipts

Total Expenditure

Total Revenue Expenditure

Total Capital Plan Expenditure

Total Plan-RevenueExpenditure

Average Percentage Utilization of Budgeted Funds 2004-05 to 2013-14

67.5366.60

61.68

64.2964.28

66.38

65.03

76.66

70.9670.18

60.00

62.00

64.00

66.00

68.00

70.00

72.00

74.00

76.00

78.00

80.00

2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

Monthly Trend of Fiscal & Revenue Surplus for 2012-13 up to Feb, 2013

Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb

Revenue 824.71 2298.33 2225.93 3323.43 4046.81 4357.4 4474.85 5153.61 5578.34 5066.65 5302.23

Fiscal 822.62 2262.25 2101.63 3101.78 3751.33 3599.23 3535.08 4128.8 4210.88 3566.73 3592.23

0

1000

2000

3000

4000

5000

6000

Rs.

In

Cro

re

The Assam FRBM Act, 2005 Does NOT Promote Accountability

Over provisioning in budget ininfrastructure & human servicedepartments

FRBM Act, 2005 limits fiscal deficit to 3% per annum

Savings of up to Rs. 10,000crore per annum – 23-37% ofgross expenditure –almostequal to annual State Planbudget

Notional budget deficit withinFRBM Act limits

Lump sum transfers to Revenue Deposit -depts. refund savings in previous FY to currentFY and issue payments without legislativeapproval/sanction

Most non-works payments, including forsuppliers, transferred to unauthorized currentand/or savings accounts

Qualifies Assam for largerCentral grants by XII & XIII FCs’Awards

No accountability

Large funds transferred to societies registeredby State, e.g. AIFA

Large funds transferred to NGOs/Societieswithout credentials/status of work known toPAG (A&E)

Assam Infrastructure Financing Authority - IDate Credit (Rs.) Date Debit (Rs.)

18/11/2010 10,000 30/03/2011 100,00,00,000

29/03/2011 500,00,00,000 30/03/2011 250,00,00,000

31/03/2011 99,99,00,000 30/03/2011 100,00,00,000

10/06/2011 49,99,76,209 31/03/2011 50,00,00,000

10/06/2011 74,99,66,412 23/09/2011 30,00,00,000

10/06/2011 124,99,44,021 20/09/2011 35,00,00,000

07/04/2012 2,13,48,529 23/09/2011 30,00,00,000

29/03/2012 500, 00,00,000 07/04/2012 2,13,48,529

03/01/2013 250,00,00,000 25/08/2012 25,00,00,000

24/12/2012 38,64,32,262 16/10/2012 25,00,00,000

30/06/2012 55,53,105 27/12/2012 20,14,95,188

31/12/2011 91,96,738 04/02/2013 11,25,00,000

30/06/2011 1,09,79,501 09/02/2013 100,00,00,000

31/12/2012 51,85,555 - -

Trf. up to Feb 2013Rs. 1640.76 crore

InterestRs. 3.09 crore

Assam Infrastructure Financing Authority - II

Established as a registered society sponsored by GoA

Not a statutory authority or corporation with its own StateAct

Cannot be audited by IA&AD, being a registered society

Large amounts directly transferred from Govt. Account

No MAAs, UC, TDS on interest income and/or interest creditreceived by us

Annual Reports (including audited accounts) not available inpublic domain

Abnormally High Drawings by GoA Depts. in March

2011-122012-13

Chronic Unspent Balances in Some Major Budget Heads

Funds available = Rs. 16563.28 crore

Unspent balance = Rs. 11594.30 crore @70% avg. surrender p.a.

e.g. Rs. 1047 crore = 4027 JNURM non-AC buses @ Rs. 26 lakh/bus (avg. sav.70% p.a.)?

e.g. Rs. 2116 crore = Scholarships for1.76 lakh school kids @ Rs. 12000/kid(avg. sav. of 70% p.a.)?

e.g. Rs. 5190 crore = >2500 km. newroads (avg. sav. of 72% p.a.)?

Rs. 1500 crore WB flood control project?

The Star MarchersDept. %age

Minority Development 100

Mines, Minerals & Power 62

Information & Technology 69

Municipal Administration 62

Dev. Of Border Areas 72

SAD 85

S&T and Environment 74

Revenue 64

Health 29

Fisheries 48

Forest 37

P&RD 43

PWD 40

If anyone were to seekclarification, under RTI orotherwise, from you on theutilization of these funds,would you be able to quantifyspecific reasons with anydegree of certainty? Pleaseremember you are also theHoD /CCO.

Allocation Expenditure

1710.00 1628.211770.00 1422.171797.00 1456.342175.00 1794.683007.09 2232.533853.84 2757.973895.00 2669.285040.77 4014.856000.00 5023.097799.68 6860.329000.00 6350.41

10500.00 7245.75

56,548.38 43,455.60

Allocation & Expenditure of Plan Funds

2001-02 to 2012-13 (Rs. in Crore)

http://planassam.info/contents_sub.php?username=&status=&q=4&link_name=4&link_caption=6&ID=88 extracted on Feb 12, 2015

Some Questions for SAAs & CCOs

Was utilization properly certified?

Were vouchers linked with UC?

Was carry over sanction obtained from donor?

Was the expenditure randomly checked for anomalies?

Were sub-vouchers randomly checked?

Were stores randomly checked for quality and quantity?

Were accounts rendered timely?

Was reconciliation of receipts & expenditure done by your depts.?

Does the impact of your dept.'s expenditure broadly correspond with the Economic Survey?

Magnitude of Unlawful Drawings

The Paradox of Rising Receipts and Uncertified Application

Deficit 3%<

XII & XIII FC Incentives

Low Interest liability

Increasing Plan grants (incl. CSS)

Unauthorized transfers

outside Govt. Account

F&A Accounts shows figures of expdn. only

Drawing from State’s Treasuries in March 2004-05 to 2013-14 (Rs. in Crore)

4247.95

1972.11

3375.51

3691.19 4625.27

9756.44

5951.38

9397.53

9067.16

10080

0

2000

4000

6000

8000

10000

12000

2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14

Rs.

in C

rore

Total = Rs.62,164.54 crore

The Brawn Drain in Mar 2014

Approx. 30% of GoA’s expenditure is in March whereas theaverage of the other months is barely 6%.

%age drawn No. of GoA depts.

0-39 39

40-50 9

51-80 10

80-100 3

TOTAL 61

Total Drawn (Rs. in Crore) 10080

Total Expenditure for FY (Rs. in

Crore)

35179.60

Modus Operandi

Executing Department

Dr. & Disb. Officer

Treasury Officer

Finance Dept

Bank detaches Pay-in slip and/or credits/issues CA/TDR/CDR/BC

Current A/c/TDR/CDR

Supplier payments

CA/TDR/CDR endorsement on Bill

Other payments

F & A A/c = Spent BUT Actually = Transferred/Deferred/No expdn

CA Opened

Source Fiscal Dept Amount(Rs. In Crore)

CAG Report 2010-11 2010-11 Elementary Education 267.09

CAG Report 2011-12 2006-12 Fisheries 40.96

AG’s Inspection Reports (in current bank accounts)

2010-12 Director, Madarsa Education 110.05

2010-12 Inspector of Schools Diphu 12.83

2010-12 Director, Secondary Education 23.65

(TDRs)

2011-13 Director, Library Services 3.03 + 1.68 (intt.)

2006-13 Supdt, ITI, Dhemaji 2.18 + 0.72 (intt.)

2010-12 Director of Employment & Craftsmen Training

26.21

(Banker’s cheque)

2010-11 Director, Madarsa Education 13.13

2008 Director, Higher Education 10.98

2010-12 Director, Secondary Education 3.53

2010-11 Director, Elementary Education 18.16 + 23.92

2011-12 Director, Welfare of SC &ST 18.90

2012-13 Director, Cultural Affairs 27.18

How did these Transfers Occur? - I

Dept Account No. Closing Balance as on 31/03/2012

(In Rupees)

Director Social Welfare 30075704870 358,03,00,000

Director of Archaeology 30097994494 25,63,79,764

Director of Cultural Affairs 10823632066 49,30,14,946

Director of Tourism 30089016232 45,81,68,891

Director of Health Services 10821406301 112,26,03,721(04/04/2012)

Secretariat Accounts 10821406640 63,62,58,413

Assam Police HQ 10823631936 25,30,31,035

TOTAL 679,97,56,770

How did these Transfers Occur? - II

Samples of What We Have So Far Found - I

Director, Social Welfare (DSW) drew Rs. 355.95 crore spread over151 transactions from 5th-30th Mar, 2012 and had Rs. 358.03 croreclosing balance as on 31st Mar, 2012

Items for which such moneys were transferred included funds forAnganwadis, ICDS medicines and kits, purchase of school bags, childweighing scales and utensils (ICDS receipts from GOI in 2011-12 = Rs.687.46 crore)

Amounts drawn by the DDO from the treasury without details ofbeneficiaries, location-wise quantities of supply, and details of workdone by contractors

Even vendor payments for items such as for purchase of schoolbags, utensils, Anganwadi materials, medicines and kits under ICDShave been transferred to the above current account and vendors notpaid from the government account

Samples of What We Have So Far Found - II

Dy. Director, Elementary Education drew and transferred a total amount of Rs.336.03 crore spread over 26 transactions from 3rd-31st Mar, 2012, to an unknowncurrent account

Amounts included state’s share of Sarva Shiksha Abhiyan and Mid-day mealcomponent

Dy. Director, Secondary Education, drew a total of Rs. 80.29 crore spread over13 transactions from 25-31 Mar, 2012, and the treasury transferred theseamounts to SBI current account no. 30726979917

Transactions related to the setting up of model schools (Rs. 4.46 crore),promotion of sports (Rs. 6.65 crore), building grants for 50 secondary schools (Rs.2.50 crore), contractual teacher salaries (Rs. 5.38 crore), publication of schoolmagazine (Rs. 13.30 crore) and central share for information and communicationtechnology in schools, etc.

All amounts drawn without details of beneficiaries, locations and quantities ofsupply, cash/cheque receipts, and names of contractors with details of work doneby them (such as for construction of kitchen stores)

Samples of What We Have So Far Found - III

No names of contractual teachers for each school of 2320 such schools

Mid-day meal expenditure by school and target schoolchildren beneficiarypopulations (Rs. 100.55 crore, excluding remuneration for cooks)

Remuneration to mid-day meal cooks (Rs. 45.06 crore) by location & name

Promotion of youth festivals (Rs. 6.65 crore) by location & event

Promotion of sports (Rs. 6.65 crore) by venue and dates of holding them

Printing and distribution of school magazines (Rs. 13.30 crore) by each school

Purchase of text books (Rs. 56.10 crore) by beneficiary students

Vendor payments for items such for supply of food grains to schools transferred tocurrent account and vendors not paid from the government account for:

Mid-day meals (Rs. 21.67 crore), Free text books (Rs. 56.10 crore), AMTRON (Rs. 19.42crore)

Grants-in-aid not drawn by implementing agencies fromtreasury but drawn and retained by depts. themselves

Sample Amounts Transferred in Mar 2012

Dept Amt. transferred in

March 2012

(In Rupees)

Savings/Current A/c

no.

Director, WPT&BC 65,90,00,000 10821404188

Dy. Director (Elementary Education) 336,03,00,000 30770481976

Dy. Director (Secondary Education) 183,88,00,000 DCR+30726979917

Dy. Director (Accounts), Commerce & Industry 45,14,00,000 N/A

Director, Tourism 5,15,00,000 30089016232

Director, Sericulture 4,79,00,000 N/A

Dy. Director (Accounts), Industry & Commerce 42,67,00,000 N/A

Director, Dte. Of Archaeology 10,00,00,000 30097994494

Director of Cultural Affairs 5,00,00,000 30089016232

Director, WT&EGT 6,00,00,000 N/A

TOTAL 402,13,30,000 -

Sample of Closing Cash Balances

Dept Account No. Closing Balance as on 31/03/2012

(In Rupees)

Director Social Welfare 30075704870 358,03,00,000

Director of Archaeology 30097994494 25,63,79,764

Director of Cultural Affairs 10823632066 49,30,14,946

Director of Tourism 30089016232 45,81,68,891

Director of Health Services 10821406301 112,26,03,721(04/04/2012)

Secretariat Accounts 10821406640 63,62,58,413

Assam Police HQ 10823631936 25,30,31,035

TOTAL 679,97,56,770

Samples of AG (Audit) Assam’s findings

Source Fiscal Dept Amount(Rs. In Crore)

CAG Report 2010-11 2010-11 Elementary Education 267.09

CAG Report 2011-12 2006-12 Fisheries 40.96

AG’s Inspection Reports (in current bank accounts)

2010-12 Director, Madarsa Education 110.05

2010-12 Inspector of Schools Diphu 12.83

2010-12 Director, Secondary Education 23.65

(TDRs)

2011-13 Director, Library Services 3.03 + 1.68 (intt.)

2006-13 Supdt, ITI, Dhemaji 2.18 + 0.72 (intt.)

2010-12 Director of Employment & Craftsmen Training

26.21

(Banker’s cheque)

2010-11 Director, Madarsa Education 13.13

2008 Director, Higher Education 10.98

2010-12 Director, Secondary Education 3.53

2010-11 Director, Elementary Education 18.16 + 23.92

2011-12 Director, Welfare of SC &ST 18.90

2012-13 Director, Cultural Affairs 27.18

Probable Statewide Magnitude of Funds in Current Accounts/TDRs/CDRs (Rs. In Crore)

10000

1 10000

2 20000

3 30000

4 40000

5 50000

Total no. of salary-paying DDOs

No. of Accounts per DDO@ avg. Rs. One crorebalance per account

Impossible to Segregate by Object, Source, etc.

CAs

Plan

GOI

State

Non-Plan

GOI

State

Capital

GOI

State

Revenue

GOI

State

Vintage cocktail, availability of records, discontinued schemes,dispersal of moneys in diverse current accounts spread overseveral million transactions, etc.

CA and other Unlawful Transfers PAG (A&E), Assam Detected

Up to 2011-12Rs. 2626.99 crore

In 2012-13Rs. 1239.26 crore

Total: Rs. 3866.25 crore

Limited to Dispur & New GuwahatiTreasuries only for Mar. 2012 & 2013 >Rs. one crore

Budget Heads: Mar, 20132225220222102216240320702401205222362235345124152435

Utilization Certificates?

Unlawful Diversion of Funds in 2013-14 - I

Unlawful Diversion of Funds in 2013-14 - II

Rs. 770.25 Cr.

Note 4(viii) of Finance Accounts of GoA for 2012-13

………….Although the Government of Assam vide letter No.BB.58/92/Pt.II/335 dated 18 May 2013 directed closure ofall bank accounts w.e.f 1 October 2013, there is noassurance that this has actually been done. Further, sincesuch unauthorized current bank balances representcumulative amounts that were previously shown ashaving been expended in the Finance and Appropriation

Accounts from 2005-06 and up to date, the actualexpenditure of the Government of Assam are tothis extent overstated for the entire period from2005-06 to 2011-12.

Note 4(xi) of Finance Accounts of GoA for 2012-13

Unspent balances in the books of implementing agencies

The State Government provides funds to State/District LevelAutonomous Bodies and Authorities, Societies, NonGovernmental Organizations etc. for implementation ofCentrally Sponsored Schemes (State share) and State Schemes.Since the funds are generally not being spent fully by theimplementing agencies in the same financial year, there remainunspent balances in the bank account of these implementingagencies. The aggregate amount of the unspent balances in theaccounts of the implementing agencies kept outsideGovernment Accounts (in bank accounts) is not readilyascertainable. The Government expenditure as reflected in theAccounts to that extent is, therefore, not final.

The Quality of Expenditures

The Force of Habit

AGENCY

CCO&CAA

Boys’ Hostel for Tea Tribes

Utilization Certificate?

School Teachers Pay Drawn

Utilization Certificate?

Adivasi Development Council

Utilization Certificate?

Fire Services

Utilization Certificate?

Child Weighing Machines (ICDS)

Utilization Certificate?

Hiring of Science & Math Sahayaks in Schools

Utilization Certificate?

Relief for Erosion-Affected Families

Utilization Certificates?

More Samples of what we Found

Utilization Certificates?

Is 8443-Civil Deposits a Safe Haven for your March funds?

The 8443-Civil Deposit Modus Operandi

Unspent Balance

Revenue Deposit - 8443

Refunded in Current FY &cheques issued without validsanction and appropriation

Transferred to DDOs’ Current Account by DD/BC/e-advice

Loss of RBI Interest

Not captured in F&A

Accounts

Not reported to Legislature

No Ext. Oversight

A Sample of Transfer to 8443-Civil Deposit

Utilization Certificates?

Magnitude of Transfers to 8443-Civil Deposits

8443-Civil Deposits are public moneys held in trust by theGovernment. No moneys from the Consolidated Fund ofAssam may be parked herein.

Year Amount Transferred by GoA(Rs. In Crore)

2008-09 655.61

2009-10 127.80

2010-11 0.25

2011-12 666.07

2012-13 381.73

2013-14 95.13

Magnitude of Transfers to 8443-Civil Deposits

Rs. 201.41 crore deposited in Dispur Treasury from24/02/2010 – 31/03/2010 and in July 2010, byDDOs under 8443-Civil Deposit lying without beingdeclared lapsed under CTR 635 and not writtenback to govt. account up to Jan 31, 2015 for freshappropriation and utilization

Payments of Rs. 95 lakh made by four treasuries inMay 2013 against funds transferred to 8443-CivilDeposit as far back as Nov., 2004 (paid in Oct.,2012, i.e. 9 years later)

Your Rights & Responsibilities under Banking Law

Banking Secrecy Laws – Your Protective Shield?

RBI Master Circular no. Leg. BC. 22/09.07.006/2013-13 of Jul1, 2013, specifically prohibits banks from disclosing anycustomer details, save in specific circumstances, e.g.national security, ML, etc.

S. 44 of the State Bank of India Act, 1955, contains similarprovisions

S. 3 of the Public Financial Institutions (Obligation as toFidelity and Secrecy) Act, 1983, provides similar restrictionsfor PSBs

IA&AD cannot audit such amounts since these fall outsidethe purview of S. 10(1)(a) of the CAG’s (DPC) Act, 1971

The above applies to all banking instruments, indefinitely

Banks Preserve These Records Indefinitely

S. 17 & 18 of Prevention of Corruption Act, 1988 empowerscrutiny of bank accounts without a warrant

Lateral Movement of Current Account Balances

Post-closure

Pre-closure

Rs. 296.52 croreunexplained by 86 GoADDOs after purportedclosure of current bankaccounts – no CAcertified by bank and FDclosed to us up to date.There are over 10000DDOs in Assam who didnot reply to us.

Legislation, GoI & RBI Directives - A Must Read for You

http://rbidocs.rbi.org.in/rdocs/notification/PDFs/45ML010712FL.pdf

http://rbi.org.in/scripts/BS_ViewMasCirculardetails.aspx?id=7361#an4

http://fiuindia.gov.in/faq-maintainrecords.htm

http://fiuindia.gov.in/notifications rule3maintain.htm

• FDRs

• Banker’s cheques

• CDRs

• Cash

I

• Parallel unlawfulrecipient bankaccounts outside ofgovt. account

II

• 8443 – Civil DepositsIII

No Financial Wizardry, this!

R

I

S

K

I

S

Y

O

U

R

S

www.cgg.gov.in/.../Handbook%20on%20Financial%20accountability.pdf

Short-term Investment In GOI - Treasury Bills

2009-10 2010-11 2011-12 2012-13 2013-14

Opening Balance 8861.5 8177.89 6747.83 6022.05 6266.41

Interest 481.99 407.61 464.52 483.26 400.17

Closing Balance 8177.89 6747.83 6022.05 6266.41 3611.98

0

1000

2000

3000

4000

5000

6000

7000

8000

9000

10000

Rs.

In C

rore

While there are large budget surrenders every year large investments are made in short-terminvestments in Govt. of India Treasury Bills. The State is not short of funds even if Central Plangrants were temporarily reduced for financial stringency of GoI.

Accountability Parameters

Violations by Treasury Officers

i. Arts. 204, 284(a) – Constitution of India

ii. ATR 4 & SO 2(16)

iii. ATR 5 & Note below SO 8

iv. ATR 7(1)

v. ATR 9(1)

vi. ATR 10 & SO 37

vii.ATR 15(a) & SO 47

viii.ATR 15(b) & SO 48

ix. ATR 16 & SO 50, Note 3(3) under SO 53 & 56(d)

x. ATR 17

xi. ATR 24

xii.ATR 25

xiii.ATR 27

TOs acted beyond their legalauthorization while authorizingtransfers outside govt. accountand caused loss of interest &probably principal too

Our Recent Instructions to DCs & Treasury Officers

a. All payments shall be made directly and only to beneficiaries as per govt. sanctiononly and not be assigned to any DDO whatever, except for contingent expenditureAC bills.

b. DDO bill endorsements for transfer to DDO-held bank accounts outside of govt.account and/or by DDOs for payment in their own favor for investing unspentbalances in FDR/TDRs, banker’s cheques, demand draft, pay order and any otherbanking instrument shall be declined;

c. Decline all endorsements on bills preferred by DDOs for transferring funds from theConsolidated & Contingency Funds of Assam to 8443-Civil Deposits;

d. TOs shall not authorize payments for subsequent AC bills without obtaining proof ofsubmission of DCC bill to PAG (A&E) for previously released AC Bill amounts;

e. Shall not transfer govt. funds to bodies/agencies created as a new instrument orexisting bodies/agencies of service & funded by Govt. of Assam without theirnotified rules, w/o PAG (A&E)’s prior approval;

f. Ensure immediate entry of relevant data received in bank receipt scrolls and closelymonitor Lapsed Challans on CTMIS.

Some Basic Recommended Reading of the Rules

Constitution of India available at http://indiacode.nic.in/coiweb/welcome.htmlGeneral Financial Rules, 2005 available at http://finmin.nic.in/the_ministry/dept_expenditure/gfrs/GFR2005.pdfReceipt & Payment Rules, 1983 available at http://www.cga.nic.in/writereaddata/receipts.pdfAssam Delegation of Financial Powers Rules, 1960 available athttp://artassam.nic.in/Finance%20deptt/The%20Assam%20Delegation%20of%20Financial%20Powers%20Rules,%201960.pdfMinistry of Finance Budget Manual (2010) available at http://finmin.nic.in/the_ministry/dept_eco_affairs/budget/Budget_Manual.pdfThe Assam Fiscal Responsibility and Budget Management Act, 2005, available at http://www.assampolice.gov.in/ppt/assam_frbm.pdfThe Assam Economic Survey, 2013-14 available at http://www.planassam.info/economic_survey_assam_13-14/Economic_Survey_%202013-14.pdfRight to Information Act, 2005 available at http://righttoinformation.gov.in/rtiact.aspGoA P&RD Dept. data available at http://planassam.info/

Some Useful Data Web Links

Open Data available at https://data.gov.in/catalogsMoSPI data available at http://164.100.34.62:8080/dwh/NIC Data Links available at http://www.nic.in/publicationIndian Public Finance Statistics available at http://finmin.nic.in/reports/ipfstat.aspNational Summary data available at http://finmin.nic.in/stats_data/nsdp_sdds/index.htmlMonthly Economic Report of MoF available at http://finmin.nic.in/stats_data/monthly_economic_report/index.aspKey Data on Rural Development from IDFC India Rural Development Report available at http://rural.nic.in/netrural/rural/sites/IDFC.aspxVendor/manufacturer web sites, e.g. for medical equipment http://www.narang.com/products.php &http://www.kaycoindia.com/sitemap.html#productare

Rating Personnel on Accountability

Defense Services perhaps have a partof their APAR/ACR devoted tosettlement or otherwise of audit andaccounting objections

Should GoA devise similar measuresfor all its personnel?

Should some of the cases in thispresentation be investigated?

Reconstructing the Chain of Unlawful Transfers

Sanction

Drawing

Treasury

Bank

Unauthorized Transfer outside Govt. Account

No Accountability & Ext. Oversight

Interest

Taxes

(I-T, VAT, S-T)

UCs

Subsequent Instalments

The Responsibility Matrix

Sanctioning Authority

Financial Concurrence

Executing HoD &

Agencies

Vendors & Contractors

Departmental DDOs

Treasury Officers

Banks

For now a time is come to mock at form.Harry the Fifth is crowned. Up, vanity,

Down, royal state, all you sage counsillors, hence,And to the English court assemble now,

From every region, apes of idleness.Now, neighbor confines, purge you of your scum.Have you a ruffian that will swear, drink, dance,

Revel the night, rob, murder, and commitThe oldest sins the newest kind of ways?Be happy, he will trouble you no more.

England shall double gild his treble guilt.England shall give him office, honor, might,

For the fifth Harry from curbed license plucksThe muzzle of restraint, and the wild dogShall flesh his tooth on every innocent.

O my poor kingdom, sick with civil blows!When that my care could not withhold thy riots,

What wilt thou do when riot is thy care?O, thou wilt be a wilderness again,

Peopled with wolves, thy old inhabitants.

Henry IV, Part-II, l. 248-268

UnlawfulUnconstitutionalUnaccountable

The Comptroller and Auditor General (CAG), in its report in1995, pointed out how in a state government'sfarm……50,000 kg of mustard oil (then worth Rs. 15 lakh)was purchased in a single year just to shine the horns ofthe buffalos……………Between 1993-94 and 1995-96, thestate government paid Rs. 253 crore for purchase of cattlefeed while the real value of the feed was just Rs. 10crore………..the CBI, later, found that the bills were forgedand not even a single gram of cattle feed was purchasedfrom this amount. At the same time, state governmentwas found to have paid Rs. 172 crore on fictitious purchaseof maize based cattle feed in……….districts.

Historic Fallout of Unauthorized Drawings

Accountable Performance

1 10

Remember that in all organizations, private andgovernment, sanction, billing, payment and audit areseparate functions – any overlap on your part is at yourrisk

Treasury Office/PAO is the only paying authority - noexecutive officer may legally exercise this powerwithout violating the principle of separation of powers

8443-Civil Deposits are barred by the Constitution fromreceiving govt.’s own funds – diversion is thus illegaland at your risk

Do not divert funds into CDRs, FD or any other bankinginstrument outside the govt. account and/or cash –remember that you render yourself liable foradministrative action should these be detected ormisused at any stage even after you have demitted yourcharge

1

Inspect your treasuries every month thoroughlyand file your reports diligently

Carry out random checks on revenue assessmentdocuments to see whether demand notices havebeen issued and whether the collections officerhas reconciled his accounts with the treasury andPAG (A&E)

Check with your CCOs if they have submitted theiraccounts per schedule

Update yourself on reconciliation of revenues andexpenditure

Nominate a responsible officer to surprise verifythe cash, cheques, etc. that your DDO is holdingevery month and report to you

2

Encourage your SAAs to open creditaccounts with POL bunks, automobiledealers, stationery suppliers,restaurants/hotels, florists, etc. and paymonthly bills only via treasury e-mode –remember cash is easily leaked andoverspent

Insist on your SAAs to render DCC billswithin 30 days of drawing – carry outrandom checks on a few sub-vouchers andkeep yourself safe

3

Remember every Rupee saved is welcome, but every Rupee surrenderedmilitates against the State (from GoI) in every subsequent year

Therefore your projects need to be planned at least 1-2 years in advance

Early planning advances your position in the queue for resources, both State andcentral, and helps FD to balance their cash reserves and evenly space out cashdrawings/borrowings

4

Order random checks on storesreceipts and issues

Randomly verify whether stores havebeen received by implementingagencies

Use the vast troves on the Internet forbackground information on proposalsthat you receive for your approval

On your official tours to implementingagencies, insist on a detailedpresentation with financials vis-à-visW-I-P

File a detailed tour note to yourimmediate superior and the PAA –after all they too have a right to knowplus you are safe

5

Incorporate GFR conditions in sanctions

Link UCs to their vouchers

Visit your works site accounts offices regularly

Part of fiscal resources, particularly from GoImay have been sourced from market borrowingsand needs to be repaid

GoI’s rising revenue deficit owing to interestpayments is a loss of resources for your State too

Savings/surrenders are difficult for us to justifyto successive Finance Commissions/MoF

Multilateral/bilateral assistance often carry largecommitment charges till you start using suchfunds - you need to utilize such funds within thestipulated period and maintain detailed accounts

6

7Meet your DDOs fortnightly and reviewtheir work stats – their performance willinform you about the pace of projectwork in your respective dept. – DDO is ajunior functionary but a critical one foryou

Build centralized e-databases ofbeneficiaries, projects, etc. with onlineupdate access

Create an e-payment gateway to creditbeneficiary accounts directly

Inform CAA & FD within a week in case youdetect any major financial irregularity

Never draw public funds in anticipation ofan event that may or may not occur on orbefore Mar 31

Administering Employee Entitlements

Pensions

We do not receive advancepensioner profiles from depts.

Pension cases are received even after25-30 years

Even where returned we receivecases back with delays of 7 years andmore

Service records in mangled condition Unauthenticated modifications in

applications & service books Unregularized periods of service Unlawful replacement of

names/misspelt/different names inpension applications

Causes us to be dragged intolitigation for no fault of ours

Provident Fund

Incorrect employee name Incorrect/incomplete A/c no. Incomplete DDO details Unavailable month of credit Missing accounting classification in

transfer cases Incomplete recovery schedule Minus balances owing to excessive

temporary advs.

Gazetted Entitlement

Transfer/deputation order Appointment order Irregular service verification Non-regularization of ad

hoc/previous service Foreign Service details not sent Joining Report not received

8

Tell us every month which employees areexpected to retire in the next 180 days

Fix responsibility upon COs to ensure thatservice records are properly verified, PFdeductions properly shown in recoveryschedules, broken service regularized, payfixed/refixed, etc. at least 3 months beforeDoR

Initiate action against defaulting SCOs for alldelays greater than a month after DoR ofemployee

Carry out random checks on the list ofemployees sent to us so as to minimizefraudulent claims

Ensure that nominations are updated

Consult the appropriate links on our web site@ http://agasm.cag.gov.in/

E-mail us at agaeassam@cag.gov.in for allclarifications

You too will be a pensionerin the not too distantfuture!

9

Future PossibilitiesC

M

Ministers

PAG (A&E)

TO

DDO

CCO

Bank

CCOs All payments thru PAO/HQ

DCs PAO Bank E-Pay

LB & ACs All payments through Divn. LB PAO

CS

FD PAO/HQ Bank E-Pay

SAA Dept. PAO Bank E-Pay

10

The Professional Risk Matrix

CHOICE

IS

YOURS

In saying . . . the proper end of governmentis the greatest happiness of all, or, in case ofcompetition and to the extent of thecompetition, the greatest happiness of thegreatest number, it seems to me that I havemade a declaration of peace and good willto all men.

Jeremy Bentham

Leading Principles of a Constitutional Code, 1823

Source: Burns, JH - Happiness and Utility: Jeremy Bentham’s Equation. Utilitas Vol. 17, No. 1, March2005, Cambridge University Press, extracted on Feb 8, 2015 from www.utilitarianism.com/jeremy-bentham/greatest-happiness.pdf

The Utilitarian View of Government

Devised & Presented

For the Govt. of Assam

By

Pr. Accountant General (A&E)

Assam

Feb 27, 2015