Shimla, Mar 27 (PTI) The Himachal Pradesh government has not submitted 2,990 utilisation certificates for expenditure of Rs 2,795.23 crore, the Comptroller and Auditor General of India (CAG) pointed out in its report of Finance Accounts 2023-24 for Himachal. Besides, there was no assurance that the said amount has actually been spent/utilised for the purpose it was sanctioned by the legislature, it added.

The report, tabled in the state Assembly by Chief Minister Sukhvinder Singh Sukhu on Thursday, revealed that 1,342 Utilisation Certificates (UC) involving an amount of Rs 1,744.60 crore were due for submission against Grants-in Aid during 2023-24.

The total receipts decreased to Rs 54,104 crore in 2023-24 from Rs 60,556.70 crore in 2022-23 despite an increase in tax, non-tax and share in Union taxes and duties, as grants from the central government were reduced from Rs 16,733.93 crore to Rs 14,942.15 crore.

However, the revenue deficit was marginally down from Rs 6,335.76 crore (2022-23) to Rs 5,558 crore (2023-24).

The expenditure on salaries was Rs 15,046.97 crore in 2023-24 compared to Rs 15,569 crore in 2022-23, while expenditure on pension increased from Rs 9,283 crore to Rs 10,055.85 crore and interest payment rose from Rs 4,828.64 crore to Rs 5,648.37 crore.

Liabilities of the government widened from Rs 86,589.43 core in 2022-23 crore to Rs 96,632.9 crore in 2023-24, as internal debts surged from Rs 55,975.16 crore to Rs 61,439.29 crore, loans from the central government from Rs 7388.32 crore to Rs 8929.83 crore.

The Appropriation Accounts report of the CAG for 2023-24 tabled in the house on Thursday revealed that out of the budget allocation of Rs 46,433.33 crore for Revenue and Rs 56.96 crore under Capital expenditure, Rs 10,442.87 crore remained unspent during the year, and the actual expenditure incurred was Rs 35,990.45 crore and 60.66 crore under the Revenue and Capital heads, respectively. PTI BPL BAL BAL

Utilisation certificate non-submission undermines assurance that sanctioned grants were actually utilised, audit finds. The state audit reports widespread non submission of utilisation certificates for grants in aid, creating no assurance that sanctioned funds were used for legislative purposes. Concurrently, receipts fell despite higher own revenue, the revenue deficit reduced marginally, key expenditure heads shifted (lower salaries, higher pensions and interest), liabilities rose due to increased internal and central borrowing, and significant budget allocations remained unspent in the Appropriation Accounts.