Comptroller and Auditor General (CAG) of India has questioned Jammu and Kashmir government for undertaking an expenditure of Rs. 1408.38 crore without budgetary provisions.
"It was noticed that expenditure of Rs. 1408.38 crore was incurred in 66 major heads of account without any (budget) provision during 2011-12", Comptroller and Auditor General (CAG) of India said in its report on "State Finance" for the year ending 31st March, 2012.
"This has been spent without provision in the original estimates and supplementary demand and without any re-appropriation orders to this effect", CAG said.
Such expenditure included Rs. 265.72 crore in Social Welfare department, followed by Rs. 185.77 crore in Public Works Department (PWD), Rs. 184.44 crore in Education department, Rs. 130.08 crore in Rural development Department, Rs. 124.94 crore in Higher Education department, and Rs. 118.88 crore in the Finance department, it said.
As per the Budget manual, expenditure should not be incurred on a scheme or a service without provision of funds, CAG said.
The government auditor recommended preparation of realistic budget estimates to avoid large spendings without budgetary provisions.