Fooder scam Judgement given by Sri G. K. Singh Spl. Judge VII CBI ...

13then becomes the responsibility of the Controlling Officers to allocate thebudget fund to the DDOs as per the boundary set by the approved schemes.Schemes are of two natures namely permanent and temporary. Temporaryschemes requires to be approved by the Ministry of Planning &Development., Government of Bihar, every year, the guidelines beingprovided by the sponsors, i.e. Central Government, State Government,World Bank, Nationalized Banks and other Financial institutions. Once thescheme becomes permanent, it need not be approved every year separately.The Drawing and Disbursing Officers are required to submit the detailexpenditure report at the end of each quarter to the Controlling Officer. TheControlling Officer should submit the same to the Accountant General at theend of the year for reconciliation. Intimation should be sent by the AG tothe Controlling Officer, when the total progressive expenditure under anyhead advanced rapidly and there is likelihood of an excess expenditure overthe budget grant. Rules regarding accounting are given in Section-IV ofchapter – of Bihar Financial Rules, Vol.-I. All the bills charged by theDDOs on the consolidated or contingency funds required to be routedthrough the Treasury. The checking to be made by the Treasury Officerbefore passing are given in Rule 189 of Bihar Treasury Code and Appendix– 13 of Bihar Treasury Code, Vol. II. The main thing which should bechecked by the Treasury Officers/officials are as follows:-1. The month for which the bill is drawn, is duly filled in;2. The major, minor, sub-heads and primary units of appropriation arefilledin properly;3. The bill together with the necessary certificates, has been signed by thehead of the office or by another officer for him and design, of drawingis given.4. The allotment and expenditure have been noted in the space provided forthe purpose.During the first two months, the beginning of the financial year, i.e.upto the 31 st May when the allotment has not been communicated to thedrawing officer, contingent bills may be paid, if the words, “applied for”,have been noted in the space meant for noting the figures of allotment andexpenditure.