The Comptroller and Auditor General (CAG) has highlighted the non-utilisation of collected cess for secondary and higher education in its report on the financial audit of the accounts of the Union government.
“Against the total collection of ₹83,497 crore as Secondary and Higher Education Cess (SHEC) in the Consolidated Fund of India during 2006-2007 to 2016-2017, no amount could be transferred to the earmarked fund in public account,” the report said.
The CAG report said that was because neither the schemes on which the cess proceeds were to be spent were identified nor was the designated fund opened in the public account to deposit the proceeds of the SHEC.
The government auditor also said that opaqueness was noticed in 35 major heads relating to expenditure and receipts, wherein more than 50 per cent of the total expenditure and receipts under these heads were recorded under minor head 800-Other Expenditure/Other Receipts. The Auditor also rapped the Ministry of Electronics and Information Technology, Ministry of Drinking Water and Sanitation, Ministry of New and Renewable Energy and Ministry of Urban Development.
CAG said that detailed a examination of the appropriation accounts for 2014-2017 revealed large and persistent savings at the sectional and sub-head level.
Other irregularities The auditor has also highlighted non-surrender and delay in the surrender of savings, obtaining of large supplementary grants due to unrealistic budgetary projections, unnecessary supplementary grants under sub-heads, non-utilisation of entire provision at sub-head level, injudicious re-appropriations and outstanding utilisation certificates by these ministries.