In a stark revelation, the Comptroller and Auditor General (CAG) has raised serious red flags over Bihar’s financial management, reporting that utilisation certificates (UCs) worth ₹70,877.61 crore remain unsubmitted as of March 31, 2024. These certificates are crucial documents that confirm whether government funds were spent on their intended purposes.
According to the CAG’s State Finances Audit Report for 2023–24, a total of 49,649 UCs are pending. Without these certificates, there is “no assurance that funds disbursed have been used for the intended purpose,” the report warns.
The scale of the lapse has raised concerns over misappropriation or diversion of public money. The CAG has categorically stated that such high pendency “is fraught with the risk of embezzlement, misappropriation, and diversion of funds.”
Digging deeper, the report shows that ₹14,452.38 crore of the unaccounted amount relates to years as far back as 2016–17, indicating long-standing compliance failures. Key departments are disproportionately impacted — the Panchayati Raj department tops the list with ₹28,154.10 crore in pending UCs, followed by Education (₹12,623.67 crore), Urban Development (₹11,065.50 crore), Rural Development (₹7,800.48 crore), and Agriculture (₹2,107.63 crore).
The CAG report also flagged delays in submitting Detailed Contingent (DC) bills, which substantiate earlier abstract contingent (AC) advances. As of March 2024, DC bills worth ₹9,205.76 crore remain unsubmitted. Such delays violate financial discipline and heighten the risk of fund misuse, the report cautions.
These findings have sparked a political storm. With Bihar heading into elections, the Opposition has accused the ruling government of a “₹70,000 crore scam,” alleging that massive sums have vanished without audit clearance.
The CAG’s report underscores the urgent need for better financial discipline, transparency, and accountability in Bihar’s governance.
