Who Will Account for 10,000 Cr? Health, Agriculture, Education Lead in Unsubmitted Expenditures; 213 Projects Incomplete After 12,000 Cr
After spending by 19 departments of the state government, utilization certificates (UCs) worth over 10,000 crores have not been submitted. On Friday, the Comptroller and Auditor General’s (CAG) audit report on financial conditions for 2022-23 was presented in the legislature. According to the report, a total of 3,732 UCs amounting to 10,408 crores from 2001-02 to 2021-22 remain unsubmitted.
This includes UCs worth 159 crores before 2014 and 10,249 crores after 2014 that have not been presented by the government. Among the departments that have not accounted for their expenditures are Health (3,055 crores), Agriculture (1,677 crores), and Education (1,240 crores).
These three departments account for 57% of the total amount. The CAG’s report indicates that the absence of these UCs raises concerns about whether the funds provided were used for their intended purposes.
213 Projects Incomplete After Spending 12,000 Crores: CAG Report
In the past 10 years, a total of 213 projects in the state, with completion deadlines of March 31, 2023, or earlier, remain unfinished. These projects had an estimated total cost of over 15,000 crores, and despite spending more than 12,000 crores, the work remains incomplete. The CAG’s audit report on the state’s financial situation, presented in the legislature on Friday, provides details about these incomplete projects as of March 31, 2023.
The report highlights that delays in projects costing over 10 crores have impacted expenditures. The Roads and Buildings Department has 184 incomplete projects. The Narmada Department’s incomplete projects account for 92% of the expenditure, with the Roads and Buildings Department spending 69.20% on 184 incomplete projects, and the Narmada, Water Resources, Water Supply, and Kalpsar Departments spending 92.09% on 29 incomplete projects.
Notably, details of the Health and Family Welfare Department; the Sports, Youth, and Cultural Activities Department; and the Women and Child Development Department’s project implementation units are not included in the CAG’s report. Additionally, details of the work undertaken by the Police Housing Corporation Limited for the Home Department are also missing. Similarly, some irrigation-related work by the Sardar Sarovar Narmada Nigam Limited is not covered in the report.
Major Findings on Incomplete Projects and Financial Discrepancies
Incomplete Projects by Financial Year
Yearly Breakdown of Incomplete Projects:
| Starting Year | Incomplete Projects | Estimated Cost (Crores) | Spent Amount (Crores) |
|---|---|---|---|
| 2013-14 | 4 | 1,358.19 | 1,475.66 |
| 2014-15 | 2 | 987.43 | 963.07 |
| 2015-16 | 1 | 10.11 | 7.80 |
| 2016-17 | 5 | 395.49 | 239.21 |
| 2017-18 | 20 | 1,318.77 | 1,089.18 |
| 2018-19 | 23 | 1,502.57 | 1,162.83 |
| 2019-20 | 43 | 5,171.62 | 4,248.84 |
| 2020-21 | 45 | 1,938.69 | 1,583.86 |
| 2021-22 | 60 | 2,470.66 | 1,456.96 |
| 2022-23 | 10 | 291.21 | 116.99 |
| Total | 213 | 15,444.74 | 12,244.40 |
Note: Expenditure figures are in crores, as of March 31, 2023.
Major Departmental Incomplete Projects
Breakdown by Department:
| Department | Incomplete Projects | Estimated Cost (Crores) | Spent Amount (Crores) |
|---|---|---|---|
| Roads and Buildings | 184 | 8,644.96 | 5,982.23 |
| Narmada, Water Resources, Kalpsar | 29 | 6,799.78 | 6,262.17 |
Note: Expenditure figures are in crores, as of March 31, 2023.
Key Insights from the CAG Report
- The highest number of incomplete projects (60) was recorded in 2021-22, with an estimated cost of 2,471 crores, out of which 1,457 crores have been spent.
- Incomplete projects from the year 2020-21 amount to 45, with an estimated cost of 1,939 crores and 1,584 crores spent.
- For the year 2013-14, four projects have been completed despite spending exceeding the estimated cost.
Financial Discrepancies in Utilization Certificates
Unsubmitted Utilization Certificates:
- 2001-02 to 2013-14: 1,543 UCs worth 158.75 crores were not submitted.
- 2014-15 to 2021-22: 2,189 UCs worth 10,249 crores were not submitted.
- Outstanding UCs: 35% (1,329 UCs) relate to the years 2001-02, 2002-03, and 2003-04, totaling 80.53 crores.
Departmental Outstanding Amounts
Breakdown by Department:
| Department | Outstanding Certificates | Amount (Crores) |
|---|---|---|
| Health and Family Welfare | 531 | 3,055 |
| Agriculture, Farmer Welfare, Cooperation | 174 | 1,677 |
| Education | 310 | 1,240 |
| Tribal Development | 756 | 1,187 |
| Urban Development, Housing | 113 | 1,142 |
| Climate Change | 27 | 1,137 |
| Social Justice and Empowerment | 1,211 | 686 |
| Women and Child Development | 214 | 108 |
| Panchayat and Rural Housing | 161 | 72 |
| Sports, Youth, and Cultural Activities | 131 | 33 |
Note: Figures are as of March 31, 2022.
Delayed Certificates and Unused Funds
Pending Utilization Certificates:
| Delay Duration | Outstanding Certificates | Amount (Crores) |
|---|---|---|
| 1 Year | 1,058 | 5,854 |
| 2-3 Years | 752 | 2,751 |
| 4-5 Years | 290 | 1,135 |
| 6-7 Years | 64 | 478 |
| 8-9 Years | 48 | 55 |
| 10+ Years | 1,520 | 135 |
Unused Funds:
- As of March 31, 2023, 8,232 crores were unutilized in agency accounts, despite the state transferring 8,867 crores from the center and 9,049 crores from state funds to these agencies.
Outstanding Certificates by Year:
| Year | Outstanding Certificates | Amount (Crores) |
|---|---|---|
| 2017-18 | 65 | 563 |
| 2018-19 | 225 | 572 |
| 2019-20 | 413 | 1,124 |
| 2020-21 | 339 | 1,628 |
| 2021-22 | 1,058 | 5,854 |
| Total | 3,732 | 10,408 |
Note: Figures are in crores.
