Jammu: Financial Commissioner (Additional Chief Secretary), Finance Department Atal Dulloo on Wednesday asked all the Works Departments to direct their subordinate offices to maintain the records like “abstract register, contractors’ ledgers; measurement books and Form 64” strictly.
The directive was issued after the office of Accountant General, following audit inspections, pointed out that none of these records were being maintained after the Government of Jammu & Kashmir had dispensed with the cheque system in Public Works, PHE, Irrigation Flood Control, Power Development, Forest Divisions and other cheque drawing units w.e.f., April 1, 2013.
The government had dispensed with the cheque system in these departments and units and ‘Civil Accounting System’ was extended vide Order No. 264-F of 2012 dated December 21, 2012.
“The switch over to the ‘Civil Accounting System’ was to start with the maintenance of civil cash books. The payment of works was continued to be prepared on Form 24, 25, 26 and 27 of the J&K Public Works Account Codes. The works abstract register, contractors’ ledgers, measurement books and all the relevant records maintained in the divisions were advised to be continued to be maintained as per provisions of J&K Public Works or Forest Account Codes,” Dulloo stated.
“It has, however, been brought into the notice of the Finance Department by the office of Accountant General that it has been observed during the audit inspection that none of the records like works abstract register, contractors’ ledger, measurement books are being maintained in the divisions,” he noted with concern.
According to Dulloo, it was brought into the notice that in absence of the records like works abstract ledger, contractor ledgers, form 64, it was not possible to relate a payment made in a work with the previous payments made by the department.
“The possibility of overpayments cannot be ruled out. The non-maintenance of the records by the divisions has been viewed very seriously by the authorities,” he expressed his displeasure.
Dullo asked all the works departments to direct their subordinate offices to maintain these records strictly as per the government order issued on December 21, 2012 in this connection.