Unconstitutional Siphoning of Government Funds in India
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Transcript of Unconstitutional Siphoning of Government Funds in India
ASSAM
The Metamorphosis of the Citizen
“There is not a crime, there is not a dodge, there is not a trick, there is not a swindle, there is not a vice which does not live by secrecy.” ― Joseph Pulitzer
87% of those registered in employment exchanges areeducated and their numbers have grown by 7.54% in 2012
In 2012-13 there was a 54% shortfall of rural dwelling unitsunder IAY
Credit : Deposit ratio declined by 0.5% over 2011-12compared to 78.1% average for India
70% roads are in rural areas
Tele-density of 46.5/mille against national average of73.34/mille
Primary school drop out rate 11.7% against nationalaverage of 6.56%
Maternal Mortality Ratio is 328/100000 against national average of 178
Infant Mortality Rate highest at 55 against national average of 4214% urban population
Assam 26th literate State in India with 14th largest population
Death rate 55/mille against 42/mille
Nearly 2 lakh people live in urban slums
SC/ST population of approx. 66%
18th largest 0-6 year child population
31.98% BPL population (Tendulkar)
Services contribute 51% of GSDP and industry 24%
Per capita income in 2013-14 est. Rs. 24553 against national average ofRs. 39961, i.e. 39% lower
Human Services
• Medical & Public Health
• Education
• Nutrition
• Water Supply & Sanitation
• I-T enabled services for remote areas
Infrastructure
• Power
• Alternative sources of energy
• Roads & Bridges
• Irrigation & Waterways
• Water Resources
• Communication
Economic
• Agriculture
• Manufacturing
• Financial Services
• Employment
• Skill Development
Assam’s Sector Priorities
Inflation rate in India is expected to decrease to 4.37% in Jan. 2015 from 5% inDec. 2014. In 2016, the inflation rate is expected to decrease to 0.32%. In the long-term, the inflation rate in India is projected to trend around 0.03, 0.48 and 0.66 %in 2020, 2030 and 2050 respectively
Source: http://www.tradingeconomics.com/india/inflation-cpi/forecast
The Inflation Factor: 2012 and Onward
The Legal & InstitutionalAccountability Framework
The Sanctioning Authorities
Sanctioning Authority
HoD/CCO
Dept.
Central Impl. Agency
Donors
FinanceSanctioning Authority
DC’s Sectt.
Dist. Edu. Officer
Donor
School Principal
FA
Subject to delegation of powers prescribed by GoA
Illustrative Example
only
The Difference of Accounting Structure between GoI and GoA
GOIJS/AS & FA
Pr/CCA
Treasury PAO
Accounts CGA
Fin Adv. & Budget Mgt
Internal Audit
GoAFin Dept.
Pr. Secy(Finance)
DTA63 treasuries/sub-
treasuries
Internal AuditDLFA
Fin Adv.& Budget Mgt
Pr/AG (A&E)Accounts & Treasury
InspectionTreasuries
Financial Management Framework in a State
Legislature
CS/GoA
DCs ACs LBs
PAG (A&E) FD/GoA
Treasuries
DTA/LB
CCOs
SCOs
CM
CoM
Chief Accountability Authority (CAA)
Financial AdviserTreasury ManagerInternal Auditor
Pr. Accounts Officer
Our Institutional Framework
Art
. 14
9 &
15
1 o
f C
on
stit
uti
on
S. 10 , 11, 12 & 18 of CAG’s (DPC) Act, 1971
State Gubernatorial Entrustment for entitlements
State Financial Manual, Treasury & Other Rules
GFR, 2005
R&P Rules, 1983
Other GOI Rules/Entrustment
GOI Directives
The Treasury – PAG (A&E) Relationship
PAG (A&E)
TO
ATR
AFR
TO
ATR
AFR
TO
ATR
AFR
Sr. DAG Accounts
ATR
AFR
TO cannot authorize paymentswithout PAG (A&E)’s priorapproval beyond ATR 15 (b)
Even urgent payments (relief)may be made after informingPAG’s (CTR 17)
TO may refuse payments outside(CTR 15 (2) & TR 15 (a))
Only PAG (A&E) may permit non-CTR 15 (1) drawing within hisjurisdiction (CTR 14 & TR 32 (a))
Documents GoA submits to the Legislature Annually
Finance Accounts
Receipts
Disbursements
Financial Results from revenue & capital accounts
Public Debt
Public Account
Appropriation Accounts
Voted Expenditure
Charged Expenditure
Extract of CAG’s Certificate on F&A Accounts - I
The Finance Accounts have been prepared under my supervision inaccordance with the requirements of the Comptroller and AuditorGeneral’s (Duties, Powers and Conditions of Service) Act, 1971 andhave been compiled from the vouchers, challans and initial andsubsidiary accounts rendered by the treasuries, offices, anddepartments responsible for the keeping of such accountsfunctioning under the control of the Government of Assam and thestatements received from the Reserve Bank of India. Statements(No. 9 and part of 14), part of explanatory notes to Statement(No.11), part of maturity profile to annexure to Statement (No.15)and Appendices (VII and X) in this compilation have been prepareddirectly from the information received from the Government ofAssam/Corporations/Companies/Societies who are responsible toensure the correctness of such information.
Extract of CAG’s Certificate on F&A Accounts - II
The treasuries, offices, and/or departments functioningunder the control of the Government of Assam areprimarily responsible for preparation and correctness ofthe initial and subsidiary accounts as well as ensuring theregularity of transactions in accordance with theapplicable laws, standards, rules and regulations relatingto such accounts and transactions. I am responsible forpreparation and submission of Annual Accounts to theState Legislature. My responsibility for the preparation ofaccounts is discharged through the office of the PrincipalAccountant General (A&E).
The Basis of Your Financial Responsibility
CTR 28(2) & SO 213 (b) under TR 32 (a)
A Government officer supplied with funds forexpenditure shall be responsible for such fundsuntil an account of them has been rendered tothe satisfaction of the Accountant-Generalconcerned. He shall also be responsible forseeing that payments are made to personsentitled to receive them.
Art. 204
(3) Subject to the provisions of articles205 and 206, no money shall bewithdrawn from the Consolidated Fund ofthe State except under appropriationmade by law passed in accordance withthe provisions of this article
Art. 284
All moneys received by or deposited with—
(a) any officer employed in connection with theaffairs of the Union or of a State in his capacityas such, other than revenues or public moneysraised or received by the Government of Indiaor the Government of the State, as the casemay be………
Accountability of Grants-in-Aid
Sanctioning Authority
GFRs, e.g. 30, 33, 34,37, 210, 212, etc.
Fixing Responsibility for Losses, Defalcation & Fraud
GFR 33Any loss or shortage of public moneys,departmental revenue or receipts, stamps, opium,stores or other property held by, or on behalf of,Government irrespective of the cause of loss andmanner of detection, shall be immediatelyreported by the subordinate authority concernedto the next higher authority as well as to theStatutory Audit Officer and to the concernedPrincipal Accounts Officer, even when such loss hasbeen made good by the party responsible for it
Responsibility for Losses, Defalcation & Fraud
GFR 37
An officer shall be held personally responsible forany loss sustained by the Government throughfraud or negligence on his part.
He will also be held personally responsible for any loss arisingfrom fraud or negligence of any other officer to the extent towhich it may be shown that he contributed to the loss by hisown action or negligence.
The departmental proceedings for assessment of responsibility forthe loss shall be conducted according to the instructions contained inAppendix 1 and those issued by the Ministry of Personnel from timeto time (to be circulated to all attendees)
Services Conduct and D&A Rules
Harassment
PunishmentD&A Rules
Conduct Rules
Some Relevant Provisions of Sch. Iof The Indian Penal Code
IPC200
400415
468
471
What do these Sections of IPC Mean?
Sec Offence Punishment
200 Using as true any suchdeclaration known to be false
Imprisonment up to 10 yearsor fine or both
409 Criminal Breach of trust bypublic servant, banker, merchantor agent
Imprisonment for life orimprisonment for 10 yearsand fine
468 Forgery for the purpose ofcheating
Imprisonment for 7 years orfine
471 Using as genuine a forgeddocument which is known to beforged
415 Cheating and dishonestlyinducing delivery of property
Privilege of the Assam State AssemblyExtracted from http://assamassembly.gov.in/rop_ch_20.html on Feb 23, 2015
Rule Power
170 Except where the breach of privilege is committed in the actual view of the House or of acommittee, the House shall at some proper stage of the proceedings before the sentenceis passed give an opportunity to the persons charge to be heard in explanation orexculpation of the offence complained against him/herProvided that if the matter has been referred to the Privileges Committee and the personcharged has been heard before the Committee it will not be necessary for the House togive him/her that opportunity unless the House directs otherwise.
171 The Speaker may summon the party charged by notice or warrant to appear before theHouse or the Committee of Privileges at any stage of the proceedings.
172 The House, like the House of Commons in the United Kingdom, has power under Article194 of the Constitution to inflict amongst others the following punishment:— admonition,reprimand, imprisonment, for such terms as may be decided by the House but it shall notextend beyond the prorogation or dissolution of the House whichever is earlier, andsuspension or expulsion of a member for a period not exceeding 30 days or till prorogationor dissolution of the House whichever is earlier.
Accountability in Performance
Delay In Submitting Accounts
The Pitfalls of Delayed Accounting
Futureresourceplanning
Uncertaincurrent cashmgt.
Ineffectiveinternalmonitoring
Incompleteexternalprojectevaluation
IncompleteAccounts
Unapproved useof funds
Defalcation
HOD&CAA
AGENCIES
Impedes Quality of Governance
Delayed Receipt of Treasury Accounts: 2014-15
Apr May Jun Jul Aug Sep Oct
Excluded 2 3 4 9 12 7 7
Delayed 51 48 35 51 54 60 59
0
10
20
30
40
50
60
70N
o. o
f U
nit
s
In DaysUnits in Days
Delayed Receipt of Forest Accounts: 2014-15
Apr May Jun Jul Aug Sep Oct
Excluded 33 43 29 45 75 32 41
Delayed 85 71 86 81 52 68 71
0
10
20
30
40
50
60
70
80
90
100N
o. o
f U
nit
s
Units in Days
Delayed Receipt of Works Accounts – 2014-15
Apr May Jun Jul Aug Sep Oct
Excluded 13 168 67 63 42 40 49
Delayed 280 270 273 286 277 310 292
0
50
100
150
200
250
300
350N
o. o
f U
nit
sUnits in Days
Delayed Receipt of Autonomous Council Deposit Accounts – 2014-15
Apr May Jun Jul Aug Sep Oct
Delayed 40 46 41 47 47 42 44
36
38
40
42
44
46
48
50N
o. o
f U
nit
s
What accounts for such delays every month? What actions have you taken tominimize delays? Please remember that appointment of a subordinate officer toassist you in these functions does not absolve you of your responsibility.
Units in Days
BTAD Relief Material - I
BTAD Relief Material - II
Dysfunctional Reconciliation of Accounts
The Pitfalls of not Reconciling Collection of Revenues
Assessment of Demand
Revenue Collection
Expenditure
Revenue Deposited
Revenue collected but not deposited
Revenue evaded
Anti-evasion reconciliation
Fraud
Embezzlement
Collections
Accountability
Sector No. of Items
Challans presented by SAAs
Challans presented by other than SAAs
Total
Tax Revenue 31969 23.87 155.40 179.27
Non Tax Revenue 5079 4.16 2.49 6.65
Social Service 3034 1.16 0.46 1.62
Economic Service 10498 19.44 66.18 85.62
Expenditure Heads(Revenue Account) 129 2.16 0.18 2.34
Loans and Advances 180 2.08 0.11 2.19
Public Account 2513 3.19 0.25 3.44
Debt Deposit andRemittances 6617 330.22 4.19 334.41
TOTAL 59579 386.28 229.26 615.54
Sector & Payer wise Distribution of Unrealized Revenue(Rs. in Crore)
GoA Officers63%
Others37%
The Profile of Probable Delinquents
Bank ScrollEntered in Treasury CTMIS
Receipt Schedule Generated
PAG
The Challan’s Prescribed Trajectory
Revenue not received in bank
scroll within 10 days
CTMIS transfers to Lapsed Challans
Receipt Schedule not Generated
PAG (A&E) does not receive receipt
schedule
Lapsed challans not reviewed by
Treasury
No DDO-TO-PAG reconciliation
undertaken by State agencies
The Challan’s Aberrant Trajectory
Since cash accounting onlyrecognizes receipts physicallyreceived and not those accruing,and the DDO-TO-PAGreconciliation being dysfunctional,there is no way in which PAG(A&E) can detect such massevasion of revenue, other than bytreasury and DTA inspection, thattoo once a year.
How will Revenue Assessors ever know their dues?
Unspent Balances Drawn in Cash
Royalties on Minerals & Forests
State Excise
CST/VAT
Police Fines/Fees
Agricultural Income Tax
Profession Tax
Lease Renewal Fees
Motor Vehicles
Misc. Receipts
Some Major Revenue Budget Heads Deprived
Rupees in Crore
2010-11 2011-12 2012-13
TOTAL 367.67 155.82 92.76 616.26
The Gross Impact in Just Three Years
Did the dept. carry out even random checks onthe Assessment Registers in their departmentalrevenue collection units?
Is there any working monitoring system at all? Were demand notices issued to assessees that did
not submit challans at all?
Indifferent Reconciliation of Expenditure
The Pitfalls of not Reconciling Expenditure
• MaterialPlanning
• Forecast
Stage - I
• Resource Planning
• Cash management
• Implementation
Stage - II• Accounting
• Reconciliation
Stage - III
Cash Mgt. Implementation
ReconciliationMonitoring
Fraud Embezzlement Diversion/Parking Unauthorized Use
Resource plg. Savings Reallocation
Reconciliation of State Accounts– 2011-12 to 2013-14
The Report Card
Fully: 0-14 (0-21%)
Partially: 0-30 (0-51%)
Unreconciled: 18-68 (31-99%)
The Menace of AC Bills
Why is an Advanced Contingent Bill Undesirable?
Sanction
Unverified multiple
sub-vouchers
Frequent Drawings
Unverified stores
entry/issue
Unverified Recipients
2015
The Risks Involved - I
Contemporary technology makesit easy to scan signatures, createconvincing bogus bills, evenrubber stamps and seals,chemical-treat or hot-iron paperto artificially age it, repeatedlyphotocopy these to removephysical cut and paste marks, 3-Dprinting to create replicas ofstores and packages and muchmore.
The Risks Involved - II
Some Samples of Sub-vouchers that CCO/SCOs Certify - I
Mostly for generatorhire charges
Some Samples of Sub-vouchers that SAAs Certify - II
Some Samples of Sub-vouchers that CCOs Certify - III
BIMAL AUTO AGENCYOPP ADABARI, BUS STAND ,TERMINUS ADABARI, A.T. ROAD GUWAHATIEmail:[email protected], [email protected]
Phone 1: 09864088957/58/59Phone 2: 9864088958
http://www.marutisuzuki.com/LocateDealer.aspx?InDealer=Service
Some Samples of Sub-vouchers that CCOs Certify - IV
BDO’s Own Bill
Some Samples that Merit Your Random Verification
The Comptroller and AuditorGeneral (CAG),…………...….in1995,……………………pointed outseveral discrepancies in cattletransport. The animal husbandrydepartment had shown in itsrecord that it ferried the cattlefrom district headquarters toPanchayats on truck and gavetheir registration numbers.However on verification, theregistration numbers were foundto be of cars, auto rickshaws.
http://www.business-standard.com/article/politics/the-scam-that-changed-lalu-s-political-future-113100101033_1.html
The Need to Cancel Paid Vouchers
The Need to Check Purpose of Expenditure
Mismatch Between Sanction & Sub-voucher
Staggering Numbers of Unadjusted AC Bills
5246 Outstanding Bills
Rs. 1351.23 crore
Sep 30, 2014
Our Stand on GoA DCC Bills
We will accept GoA DCC Bills only if :
CCO certifies that there are no prev. DCC bills outstanding
DCC bills are submitted within the specified 30 days
All supporting original vouchers (including sub-vouchers)are submitted with the DCC bill duly cancelled
Do not contain any photocopied, with unauthenticatedadditions, overwritten, modified, and/or not canceledsub-vouchers
Original sub-vouchers meet the minimum modicum ofregularity
Certifying Utilization of Grants-in-Aid
The Pitfalls of not Certifying Utilization
Sanction
Implement
Reconcile
Certify
Next Inst.
Defalcation Diversion/Parking Unauthorized Use
Resource plg. Savings Reallocation
Receipts & G-I-A therein from Govt. of India (Rs. in Crore)
2011-12
2012-13
2013-14
Receipts from GoI G-I-A from GoI
16950.4
7666.87
19967.18
9365.92
20512.84
8938.32
Why are G-I-A Sanctions Faulty?
San
ctio
nLinks to previous sanction(s) unstated
Min. conditions not laid down per GFRs
No time limit prescribed for UCs, etc.
Other standard UC conditions not mentioned
Balance carry over permission unstated
Whether closing balance deducted in next FY
Mode of drawing not stated
Vr. No. link to each drawing per UC absent
Some Sample Utilization Certificates
CCOs as Freight Forwarding Agents
Our Stand on GoA UCs
We will accept GoA UCs only if :
They are linked to their respective vouchers (incl. sub-vouchers)
Do not contain any photocopied, mutilated, overwritten,etc. sub-vouchers
Original sub-vouchers meet the minimum modicum ofregularity
They are certified by the sanctioning authorityhimself/herself as being correct and in full conformity withthe relevant GFRs
Are not against expenditure met from sources outside theConsolidated Fund of Assam
Why Suspense Booking is Avoidable
The Pitfalls of Suspense Account Booking
AC Bill Drawn
VouchersNotAvailable
Suspense
ExpenditureUnderstated
Budget underprovisioned
Defalcation
Misrepresentative accounting
Unlawful Use/ Diversion
Accountability &
Governance
Rs. 1349.27 crore outstanding suspense up
to Sep, 2014
The Impact of Your Spending
Monthly Trend of Total Receipts & Expenditure for 2012-13 up to Feb, 2013 (Rs. In Crore)
0.00
5,000.00
10,000.00
15,000.00
20,000.00
25,000.00
APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB
Tax Revenue
Non-tax Revenue
GIA & Contributions
Total Receipts
Total Expenditure
Total Revenue Expenditure
Total Capital Plan Expenditure
Total Plan-RevenueExpenditure
Average Percentage Utilization of Budgeted Funds 2004-05 to 2013-14
67.5366.60
61.68
64.2964.28
66.38
65.03
76.66
70.9670.18
60.00
62.00
64.00
66.00
68.00
70.00
72.00
74.00
76.00
78.00
80.00
2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
Monthly Trend of Fiscal & Revenue Surplus for 2012-13 up to Feb, 2013
Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb
Revenue 824.71 2298.33 2225.93 3323.43 4046.81 4357.4 4474.85 5153.61 5578.34 5066.65 5302.23
Fiscal 822.62 2262.25 2101.63 3101.78 3751.33 3599.23 3535.08 4128.8 4210.88 3566.73 3592.23
0
1000
2000
3000
4000
5000
6000
Rs.
In
Cro
re
The Assam FRBM Act, 2005 Does NOT Promote Accountability
Over provisioning in budget ininfrastructure & human servicedepartments
FRBM Act, 2005 limits fiscal deficit to 3% per annum
Savings of up to Rs. 10,000crore per annum – 23-37% ofgross expenditure –almostequal to annual State Planbudget
Notional budget deficit withinFRBM Act limits
Lump sum transfers to Revenue Deposit -depts. refund savings in previous FY to currentFY and issue payments without legislativeapproval/sanction
Most non-works payments, including forsuppliers, transferred to unauthorized currentand/or savings accounts
Qualifies Assam for largerCentral grants by XII & XIII FCs’Awards
No accountability
Large funds transferred to societies registeredby State, e.g. AIFA
Large funds transferred to NGOs/Societieswithout credentials/status of work known toPAG (A&E)
Assam Infrastructure Financing Authority - IDate Credit (Rs.) Date Debit (Rs.)
18/11/2010 10,000 30/03/2011 100,00,00,000
29/03/2011 500,00,00,000 30/03/2011 250,00,00,000
31/03/2011 99,99,00,000 30/03/2011 100,00,00,000
10/06/2011 49,99,76,209 31/03/2011 50,00,00,000
10/06/2011 74,99,66,412 23/09/2011 30,00,00,000
10/06/2011 124,99,44,021 20/09/2011 35,00,00,000
07/04/2012 2,13,48,529 23/09/2011 30,00,00,000
29/03/2012 500, 00,00,000 07/04/2012 2,13,48,529
03/01/2013 250,00,00,000 25/08/2012 25,00,00,000
24/12/2012 38,64,32,262 16/10/2012 25,00,00,000
30/06/2012 55,53,105 27/12/2012 20,14,95,188
31/12/2011 91,96,738 04/02/2013 11,25,00,000
30/06/2011 1,09,79,501 09/02/2013 100,00,00,000
31/12/2012 51,85,555 - -
Trf. up to Feb 2013Rs. 1640.76 crore
InterestRs. 3.09 crore
Assam Infrastructure Financing Authority - II
Established as a registered society sponsored by GoA
Not a statutory authority or corporation with its own StateAct
Cannot be audited by IA&AD, being a registered society
Large amounts directly transferred from Govt. Account
No MAAs, UC, TDS on interest income and/or interest creditreceived by us
Annual Reports (including audited accounts) not available inpublic domain
Abnormally High Drawings by GoA Depts. in March
2011-122012-13
Chronic Unspent Balances in Some Major Budget Heads
Funds available = Rs. 16563.28 crore
Unspent balance = Rs. 11594.30 crore @70% avg. surrender p.a.
e.g. Rs. 1047 crore = 4027 JNURM non-AC buses @ Rs. 26 lakh/bus (avg. sav.70% p.a.)?
e.g. Rs. 2116 crore = Scholarships for1.76 lakh school kids @ Rs. 12000/kid(avg. sav. of 70% p.a.)?
e.g. Rs. 5190 crore = >2500 km. newroads (avg. sav. of 72% p.a.)?
Rs. 1500 crore WB flood control project?
The Star MarchersDept. %age
Minority Development 100
Mines, Minerals & Power 62
Information & Technology 69
Municipal Administration 62
Dev. Of Border Areas 72
SAD 85
S&T and Environment 74
Revenue 64
Health 29
Fisheries 48
Forest 37
P&RD 43
PWD 40
If anyone were to seekclarification, under RTI orotherwise, from you on theutilization of these funds,would you be able to quantifyspecific reasons with anydegree of certainty? Pleaseremember you are also theHoD /CCO.
Allocation Expenditure
1710.00 1628.211770.00 1422.171797.00 1456.342175.00 1794.683007.09 2232.533853.84 2757.973895.00 2669.285040.77 4014.856000.00 5023.097799.68 6860.329000.00 6350.41
10500.00 7245.75
56,548.38 43,455.60
Allocation & Expenditure of Plan Funds
2001-02 to 2012-13 (Rs. in Crore)
http://planassam.info/contents_sub.php?username=&status=&q=4&link_name=4&link_caption=6&ID=88 extracted on Feb 12, 2015
Some Questions for SAAs & CCOs
Was utilization properly certified?
Were vouchers linked with UC?
Was carry over sanction obtained from donor?
Was the expenditure randomly checked for anomalies?
Were sub-vouchers randomly checked?
Were stores randomly checked for quality and quantity?
Were accounts rendered timely?
Was reconciliation of receipts & expenditure done by your depts.?
Does the impact of your dept.'s expenditure broadly correspond with the Economic Survey?
Magnitude of Unlawful Drawings
The Paradox of Rising Receipts and Uncertified Application
Deficit 3%<
XII & XIII FC Incentives
Low Interest liability
Increasing Plan grants (incl. CSS)
Unauthorized transfers
outside Govt. Account
F&A Accounts shows figures of expdn. only
Drawing from State’s Treasuries in March 2004-05 to 2013-14 (Rs. in Crore)
4247.95
1972.11
3375.51
3691.19 4625.27
9756.44
5951.38
9397.53
9067.16
10080
0
2000
4000
6000
8000
10000
12000
2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
Rs.
in C
rore
Total = Rs.62,164.54 crore
The Brawn Drain in Mar 2014
Approx. 30% of GoA’s expenditure is in March whereas theaverage of the other months is barely 6%.
%age drawn No. of GoA depts.
0-39 39
40-50 9
51-80 10
80-100 3
TOTAL 61
Total Drawn (Rs. in Crore) 10080
Total Expenditure for FY (Rs. in
Crore)
35179.60
Modus Operandi
Executing Department
Dr. & Disb. Officer
Treasury Officer
Finance Dept
Bank detaches Pay-in slip and/or credits/issues CA/TDR/CDR/BC
Current A/c/TDR/CDR
Supplier payments
CA/TDR/CDR endorsement on Bill
Other payments
F & A A/c = Spent BUT Actually = Transferred/Deferred/No expdn
CA Opened
Source Fiscal Dept Amount(Rs. In Crore)
CAG Report 2010-11 2010-11 Elementary Education 267.09
CAG Report 2011-12 2006-12 Fisheries 40.96
AG’s Inspection Reports (in current bank accounts)
2010-12 Director, Madarsa Education 110.05
2010-12 Inspector of Schools Diphu 12.83
2010-12 Director, Secondary Education 23.65
(TDRs)
2011-13 Director, Library Services 3.03 + 1.68 (intt.)
2006-13 Supdt, ITI, Dhemaji 2.18 + 0.72 (intt.)
2010-12 Director of Employment & Craftsmen Training
26.21
(Banker’s cheque)
2010-11 Director, Madarsa Education 13.13
2008 Director, Higher Education 10.98
2010-12 Director, Secondary Education 3.53
2010-11 Director, Elementary Education 18.16 + 23.92
2011-12 Director, Welfare of SC &ST 18.90
2012-13 Director, Cultural Affairs 27.18
How did these Transfers Occur? - I
Dept Account No. Closing Balance as on 31/03/2012
(In Rupees)
Director Social Welfare 30075704870 358,03,00,000
Director of Archaeology 30097994494 25,63,79,764
Director of Cultural Affairs 10823632066 49,30,14,946
Director of Tourism 30089016232 45,81,68,891
Director of Health Services 10821406301 112,26,03,721(04/04/2012)
Secretariat Accounts 10821406640 63,62,58,413
Assam Police HQ 10823631936 25,30,31,035
TOTAL 679,97,56,770
How did these Transfers Occur? - II
Samples of What We Have So Far Found - I
Director, Social Welfare (DSW) drew Rs. 355.95 crore spread over151 transactions from 5th-30th Mar, 2012 and had Rs. 358.03 croreclosing balance as on 31st Mar, 2012
Items for which such moneys were transferred included funds forAnganwadis, ICDS medicines and kits, purchase of school bags, childweighing scales and utensils (ICDS receipts from GOI in 2011-12 = Rs.687.46 crore)
Amounts drawn by the DDO from the treasury without details ofbeneficiaries, location-wise quantities of supply, and details of workdone by contractors
Even vendor payments for items such as for purchase of schoolbags, utensils, Anganwadi materials, medicines and kits under ICDShave been transferred to the above current account and vendors notpaid from the government account
Samples of What We Have So Far Found - II
Dy. Director, Elementary Education drew and transferred a total amount of Rs.336.03 crore spread over 26 transactions from 3rd-31st Mar, 2012, to an unknowncurrent account
Amounts included state’s share of Sarva Shiksha Abhiyan and Mid-day mealcomponent
Dy. Director, Secondary Education, drew a total of Rs. 80.29 crore spread over13 transactions from 25-31 Mar, 2012, and the treasury transferred theseamounts to SBI current account no. 30726979917
Transactions related to the setting up of model schools (Rs. 4.46 crore),promotion of sports (Rs. 6.65 crore), building grants for 50 secondary schools (Rs.2.50 crore), contractual teacher salaries (Rs. 5.38 crore), publication of schoolmagazine (Rs. 13.30 crore) and central share for information and communicationtechnology in schools, etc.
All amounts drawn without details of beneficiaries, locations and quantities ofsupply, cash/cheque receipts, and names of contractors with details of work doneby them (such as for construction of kitchen stores)
Samples of What We Have So Far Found - III
No names of contractual teachers for each school of 2320 such schools
Mid-day meal expenditure by school and target schoolchildren beneficiarypopulations (Rs. 100.55 crore, excluding remuneration for cooks)
Remuneration to mid-day meal cooks (Rs. 45.06 crore) by location & name
Promotion of youth festivals (Rs. 6.65 crore) by location & event
Promotion of sports (Rs. 6.65 crore) by venue and dates of holding them
Printing and distribution of school magazines (Rs. 13.30 crore) by each school
Purchase of text books (Rs. 56.10 crore) by beneficiary students
Vendor payments for items such for supply of food grains to schools transferred tocurrent account and vendors not paid from the government account for:
Mid-day meals (Rs. 21.67 crore), Free text books (Rs. 56.10 crore), AMTRON (Rs. 19.42crore)
Grants-in-aid not drawn by implementing agencies fromtreasury but drawn and retained by depts. themselves
Sample Amounts Transferred in Mar 2012
Dept Amt. transferred in
March 2012
(In Rupees)
Savings/Current A/c
no.
Director, WPT&BC 65,90,00,000 10821404188
Dy. Director (Elementary Education) 336,03,00,000 30770481976
Dy. Director (Secondary Education) 183,88,00,000 DCR+30726979917
Dy. Director (Accounts), Commerce & Industry 45,14,00,000 N/A
Director, Tourism 5,15,00,000 30089016232
Director, Sericulture 4,79,00,000 N/A
Dy. Director (Accounts), Industry & Commerce 42,67,00,000 N/A
Director, Dte. Of Archaeology 10,00,00,000 30097994494
Director of Cultural Affairs 5,00,00,000 30089016232
Director, WT&EGT 6,00,00,000 N/A
TOTAL 402,13,30,000 -
Sample of Closing Cash Balances
Dept Account No. Closing Balance as on 31/03/2012
(In Rupees)
Director Social Welfare 30075704870 358,03,00,000
Director of Archaeology 30097994494 25,63,79,764
Director of Cultural Affairs 10823632066 49,30,14,946
Director of Tourism 30089016232 45,81,68,891
Director of Health Services 10821406301 112,26,03,721(04/04/2012)
Secretariat Accounts 10821406640 63,62,58,413
Assam Police HQ 10823631936 25,30,31,035
TOTAL 679,97,56,770
Samples of AG (Audit) Assam’s findings
Source Fiscal Dept Amount(Rs. In Crore)
CAG Report 2010-11 2010-11 Elementary Education 267.09
CAG Report 2011-12 2006-12 Fisheries 40.96
AG’s Inspection Reports (in current bank accounts)
2010-12 Director, Madarsa Education 110.05
2010-12 Inspector of Schools Diphu 12.83
2010-12 Director, Secondary Education 23.65
(TDRs)
2011-13 Director, Library Services 3.03 + 1.68 (intt.)
2006-13 Supdt, ITI, Dhemaji 2.18 + 0.72 (intt.)
2010-12 Director of Employment & Craftsmen Training
26.21
(Banker’s cheque)
2010-11 Director, Madarsa Education 13.13
2008 Director, Higher Education 10.98
2010-12 Director, Secondary Education 3.53
2010-11 Director, Elementary Education 18.16 + 23.92
2011-12 Director, Welfare of SC &ST 18.90
2012-13 Director, Cultural Affairs 27.18
Probable Statewide Magnitude of Funds in Current Accounts/TDRs/CDRs (Rs. In Crore)
10000
1 10000
2 20000
3 30000
4 40000
5 50000
Total no. of salary-paying DDOs
No. of Accounts per DDO@ avg. Rs. One crorebalance per account
Impossible to Segregate by Object, Source, etc.
CAs
Plan
GOI
State
Non-Plan
GOI
State
Capital
GOI
State
Revenue
GOI
State
Vintage cocktail, availability of records, discontinued schemes,dispersal of moneys in diverse current accounts spread overseveral million transactions, etc.
CA and other Unlawful Transfers PAG (A&E), Assam Detected
Up to 2011-12Rs. 2626.99 crore
In 2012-13Rs. 1239.26 crore
Total: Rs. 3866.25 crore
Limited to Dispur & New GuwahatiTreasuries only for Mar. 2012 & 2013 >Rs. one crore
Budget Heads: Mar, 20132225220222102216240320702401205222362235345124152435
Utilization Certificates?
Unlawful Diversion of Funds in 2013-14 - I
Unlawful Diversion of Funds in 2013-14 - II
Rs. 770.25 Cr.
Note 4(viii) of Finance Accounts of GoA for 2012-13
………….Although the Government of Assam vide letter No.BB.58/92/Pt.II/335 dated 18 May 2013 directed closure ofall bank accounts w.e.f 1 October 2013, there is noassurance that this has actually been done. Further, sincesuch unauthorized current bank balances representcumulative amounts that were previously shown ashaving been expended in the Finance and Appropriation
Accounts from 2005-06 and up to date, the actualexpenditure of the Government of Assam are tothis extent overstated for the entire period from2005-06 to 2011-12.
Note 4(xi) of Finance Accounts of GoA for 2012-13
Unspent balances in the books of implementing agencies
The State Government provides funds to State/District LevelAutonomous Bodies and Authorities, Societies, NonGovernmental Organizations etc. for implementation ofCentrally Sponsored Schemes (State share) and State Schemes.Since the funds are generally not being spent fully by theimplementing agencies in the same financial year, there remainunspent balances in the bank account of these implementingagencies. The aggregate amount of the unspent balances in theaccounts of the implementing agencies kept outsideGovernment Accounts (in bank accounts) is not readilyascertainable. The Government expenditure as reflected in theAccounts to that extent is, therefore, not final.
The Quality of Expenditures
The Force of Habit
AGENCY
CCO&CAA
Boys’ Hostel for Tea Tribes
Utilization Certificate?
School Teachers Pay Drawn
Utilization Certificate?
Adivasi Development Council
Utilization Certificate?
Fire Services
Utilization Certificate?
Child Weighing Machines (ICDS)
Utilization Certificate?
Hiring of Science & Math Sahayaks in Schools
Utilization Certificate?
Relief for Erosion-Affected Families
Utilization Certificates?
More Samples of what we Found
Utilization Certificates?
Is 8443-Civil Deposits a Safe Haven for your March funds?
The 8443-Civil Deposit Modus Operandi
Unspent Balance
Revenue Deposit - 8443
Refunded in Current FY &cheques issued without validsanction and appropriation
Transferred to DDOs’ Current Account by DD/BC/e-advice
Loss of RBI Interest
Not captured in F&A
Accounts
Not reported to Legislature
No Ext. Oversight
A Sample of Transfer to 8443-Civil Deposit
Utilization Certificates?
Magnitude of Transfers to 8443-Civil Deposits
8443-Civil Deposits are public moneys held in trust by theGovernment. No moneys from the Consolidated Fund ofAssam may be parked herein.
Year Amount Transferred by GoA(Rs. In Crore)
2008-09 655.61
2009-10 127.80
2010-11 0.25
2011-12 666.07
2012-13 381.73
2013-14 95.13
Magnitude of Transfers to 8443-Civil Deposits
Rs. 201.41 crore deposited in Dispur Treasury from24/02/2010 – 31/03/2010 and in July 2010, byDDOs under 8443-Civil Deposit lying without beingdeclared lapsed under CTR 635 and not writtenback to govt. account up to Jan 31, 2015 for freshappropriation and utilization
Payments of Rs. 95 lakh made by four treasuries inMay 2013 against funds transferred to 8443-CivilDeposit as far back as Nov., 2004 (paid in Oct.,2012, i.e. 9 years later)
Your Rights & Responsibilities under Banking Law
Banking Secrecy Laws – Your Protective Shield?
RBI Master Circular no. Leg. BC. 22/09.07.006/2013-13 of Jul1, 2013, specifically prohibits banks from disclosing anycustomer details, save in specific circumstances, e.g.national security, ML, etc.
S. 44 of the State Bank of India Act, 1955, contains similarprovisions
S. 3 of the Public Financial Institutions (Obligation as toFidelity and Secrecy) Act, 1983, provides similar restrictionsfor PSBs
IA&AD cannot audit such amounts since these fall outsidethe purview of S. 10(1)(a) of the CAG’s (DPC) Act, 1971
The above applies to all banking instruments, indefinitely
Banks Preserve These Records Indefinitely
S. 17 & 18 of Prevention of Corruption Act, 1988 empowerscrutiny of bank accounts without a warrant
Lateral Movement of Current Account Balances
Post-closure
Pre-closure
Rs. 296.52 croreunexplained by 86 GoADDOs after purportedclosure of current bankaccounts – no CAcertified by bank and FDclosed to us up to date.There are over 10000DDOs in Assam who didnot reply to us.
Legislation, GoI & RBI Directives - A Must Read for You
http://rbidocs.rbi.org.in/rdocs/notification/PDFs/45ML010712FL.pdf
http://rbi.org.in/scripts/BS_ViewMasCirculardetails.aspx?id=7361#an4
http://fiuindia.gov.in/faq-maintainrecords.htm
http://fiuindia.gov.in/notifications rule3maintain.htm
• FDRs
• Banker’s cheques
• CDRs
• Cash
I
• Parallel unlawfulrecipient bankaccounts outside ofgovt. account
II
• 8443 – Civil DepositsIII
No Financial Wizardry, this!
R
I
S
K
I
S
Y
O
U
R
S
www.cgg.gov.in/.../Handbook%20on%20Financial%20accountability.pdf
Short-term Investment In GOI - Treasury Bills
2009-10 2010-11 2011-12 2012-13 2013-14
Opening Balance 8861.5 8177.89 6747.83 6022.05 6266.41
Interest 481.99 407.61 464.52 483.26 400.17
Closing Balance 8177.89 6747.83 6022.05 6266.41 3611.98
0
1000
2000
3000
4000
5000
6000
7000
8000
9000
10000
Rs.
In C
rore
While there are large budget surrenders every year large investments are made in short-terminvestments in Govt. of India Treasury Bills. The State is not short of funds even if Central Plangrants were temporarily reduced for financial stringency of GoI.
Accountability Parameters
Violations by Treasury Officers
i. Arts. 204, 284(a) – Constitution of India
ii. ATR 4 & SO 2(16)
iii. ATR 5 & Note below SO 8
iv. ATR 7(1)
v. ATR 9(1)
vi. ATR 10 & SO 37
vii.ATR 15(a) & SO 47
viii.ATR 15(b) & SO 48
ix. ATR 16 & SO 50, Note 3(3) under SO 53 & 56(d)
x. ATR 17
xi. ATR 24
xii.ATR 25
xiii.ATR 27
TOs acted beyond their legalauthorization while authorizingtransfers outside govt. accountand caused loss of interest &probably principal too
Our Recent Instructions to DCs & Treasury Officers
a. All payments shall be made directly and only to beneficiaries as per govt. sanctiononly and not be assigned to any DDO whatever, except for contingent expenditureAC bills.
b. DDO bill endorsements for transfer to DDO-held bank accounts outside of govt.account and/or by DDOs for payment in their own favor for investing unspentbalances in FDR/TDRs, banker’s cheques, demand draft, pay order and any otherbanking instrument shall be declined;
c. Decline all endorsements on bills preferred by DDOs for transferring funds from theConsolidated & Contingency Funds of Assam to 8443-Civil Deposits;
d. TOs shall not authorize payments for subsequent AC bills without obtaining proof ofsubmission of DCC bill to PAG (A&E) for previously released AC Bill amounts;
e. Shall not transfer govt. funds to bodies/agencies created as a new instrument orexisting bodies/agencies of service & funded by Govt. of Assam without theirnotified rules, w/o PAG (A&E)’s prior approval;
f. Ensure immediate entry of relevant data received in bank receipt scrolls and closelymonitor Lapsed Challans on CTMIS.
Some Basic Recommended Reading of the Rules
Constitution of India available at http://indiacode.nic.in/coiweb/welcome.htmlGeneral Financial Rules, 2005 available at http://finmin.nic.in/the_ministry/dept_expenditure/gfrs/GFR2005.pdfReceipt & Payment Rules, 1983 available at http://www.cga.nic.in/writereaddata/receipts.pdfAssam Delegation of Financial Powers Rules, 1960 available athttp://artassam.nic.in/Finance%20deptt/The%20Assam%20Delegation%20of%20Financial%20Powers%20Rules,%201960.pdfMinistry of Finance Budget Manual (2010) available at http://finmin.nic.in/the_ministry/dept_eco_affairs/budget/Budget_Manual.pdfThe Assam Fiscal Responsibility and Budget Management Act, 2005, available at http://www.assampolice.gov.in/ppt/assam_frbm.pdfThe Assam Economic Survey, 2013-14 available at http://www.planassam.info/economic_survey_assam_13-14/Economic_Survey_%202013-14.pdfRight to Information Act, 2005 available at http://righttoinformation.gov.in/rtiact.aspGoA P&RD Dept. data available at http://planassam.info/
Some Useful Data Web Links
Open Data available at https://data.gov.in/catalogsMoSPI data available at http://164.100.34.62:8080/dwh/NIC Data Links available at http://www.nic.in/publicationIndian Public Finance Statistics available at http://finmin.nic.in/reports/ipfstat.aspNational Summary data available at http://finmin.nic.in/stats_data/nsdp_sdds/index.htmlMonthly Economic Report of MoF available at http://finmin.nic.in/stats_data/monthly_economic_report/index.aspKey Data on Rural Development from IDFC India Rural Development Report available at http://rural.nic.in/netrural/rural/sites/IDFC.aspxVendor/manufacturer web sites, e.g. for medical equipment http://www.narang.com/products.php &http://www.kaycoindia.com/sitemap.html#productare
Rating Personnel on Accountability
Defense Services perhaps have a partof their APAR/ACR devoted tosettlement or otherwise of audit andaccounting objections
Should GoA devise similar measuresfor all its personnel?
Should some of the cases in thispresentation be investigated?
Reconstructing the Chain of Unlawful Transfers
Sanction
Drawing
Treasury
Bank
Unauthorized Transfer outside Govt. Account
No Accountability & Ext. Oversight
Interest
Taxes
(I-T, VAT, S-T)
UCs
Subsequent Instalments
The Responsibility Matrix
Sanctioning Authority
Financial Concurrence
Executing HoD &
Agencies
Vendors & Contractors
Departmental DDOs
Treasury Officers
Banks
For now a time is come to mock at form.Harry the Fifth is crowned. Up, vanity,
Down, royal state, all you sage counsillors, hence,And to the English court assemble now,
From every region, apes of idleness.Now, neighbor confines, purge you of your scum.Have you a ruffian that will swear, drink, dance,
Revel the night, rob, murder, and commitThe oldest sins the newest kind of ways?Be happy, he will trouble you no more.
England shall double gild his treble guilt.England shall give him office, honor, might,
For the fifth Harry from curbed license plucksThe muzzle of restraint, and the wild dogShall flesh his tooth on every innocent.
O my poor kingdom, sick with civil blows!When that my care could not withhold thy riots,
What wilt thou do when riot is thy care?O, thou wilt be a wilderness again,
Peopled with wolves, thy old inhabitants.
Henry IV, Part-II, l. 248-268
UnlawfulUnconstitutionalUnaccountable
The Comptroller and Auditor General (CAG), in its report in1995, pointed out how in a state government'sfarm……50,000 kg of mustard oil (then worth Rs. 15 lakh)was purchased in a single year just to shine the horns ofthe buffalos……………Between 1993-94 and 1995-96, thestate government paid Rs. 253 crore for purchase of cattlefeed while the real value of the feed was just Rs. 10crore………..the CBI, later, found that the bills were forgedand not even a single gram of cattle feed was purchasedfrom this amount. At the same time, state governmentwas found to have paid Rs. 172 crore on fictitious purchaseof maize based cattle feed in……….districts.
Historic Fallout of Unauthorized Drawings
Accountable Performance
1 10
Remember that in all organizations, private andgovernment, sanction, billing, payment and audit areseparate functions – any overlap on your part is at yourrisk
Treasury Office/PAO is the only paying authority - noexecutive officer may legally exercise this powerwithout violating the principle of separation of powers
8443-Civil Deposits are barred by the Constitution fromreceiving govt.’s own funds – diversion is thus illegaland at your risk
Do not divert funds into CDRs, FD or any other bankinginstrument outside the govt. account and/or cash –remember that you render yourself liable foradministrative action should these be detected ormisused at any stage even after you have demitted yourcharge
1
Inspect your treasuries every month thoroughlyand file your reports diligently
Carry out random checks on revenue assessmentdocuments to see whether demand notices havebeen issued and whether the collections officerhas reconciled his accounts with the treasury andPAG (A&E)
Check with your CCOs if they have submitted theiraccounts per schedule
Update yourself on reconciliation of revenues andexpenditure
Nominate a responsible officer to surprise verifythe cash, cheques, etc. that your DDO is holdingevery month and report to you
2
Encourage your SAAs to open creditaccounts with POL bunks, automobiledealers, stationery suppliers,restaurants/hotels, florists, etc. and paymonthly bills only via treasury e-mode –remember cash is easily leaked andoverspent
Insist on your SAAs to render DCC billswithin 30 days of drawing – carry outrandom checks on a few sub-vouchers andkeep yourself safe
3
Remember every Rupee saved is welcome, but every Rupee surrenderedmilitates against the State (from GoI) in every subsequent year
Therefore your projects need to be planned at least 1-2 years in advance
Early planning advances your position in the queue for resources, both State andcentral, and helps FD to balance their cash reserves and evenly space out cashdrawings/borrowings
4
Order random checks on storesreceipts and issues
Randomly verify whether stores havebeen received by implementingagencies
Use the vast troves on the Internet forbackground information on proposalsthat you receive for your approval
On your official tours to implementingagencies, insist on a detailedpresentation with financials vis-à-visW-I-P
File a detailed tour note to yourimmediate superior and the PAA –after all they too have a right to knowplus you are safe
5
Incorporate GFR conditions in sanctions
Link UCs to their vouchers
Visit your works site accounts offices regularly
Part of fiscal resources, particularly from GoImay have been sourced from market borrowingsand needs to be repaid
GoI’s rising revenue deficit owing to interestpayments is a loss of resources for your State too
Savings/surrenders are difficult for us to justifyto successive Finance Commissions/MoF
Multilateral/bilateral assistance often carry largecommitment charges till you start using suchfunds - you need to utilize such funds within thestipulated period and maintain detailed accounts
6
7Meet your DDOs fortnightly and reviewtheir work stats – their performance willinform you about the pace of projectwork in your respective dept. – DDO is ajunior functionary but a critical one foryou
Build centralized e-databases ofbeneficiaries, projects, etc. with onlineupdate access
Create an e-payment gateway to creditbeneficiary accounts directly
Inform CAA & FD within a week in case youdetect any major financial irregularity
Never draw public funds in anticipation ofan event that may or may not occur on orbefore Mar 31
Administering Employee Entitlements
Pensions
We do not receive advancepensioner profiles from depts.
Pension cases are received even after25-30 years
Even where returned we receivecases back with delays of 7 years andmore
Service records in mangled condition Unauthenticated modifications in
applications & service books Unregularized periods of service Unlawful replacement of
names/misspelt/different names inpension applications
Causes us to be dragged intolitigation for no fault of ours
Provident Fund
Incorrect employee name Incorrect/incomplete A/c no. Incomplete DDO details Unavailable month of credit Missing accounting classification in
transfer cases Incomplete recovery schedule Minus balances owing to excessive
temporary advs.
Gazetted Entitlement
Transfer/deputation order Appointment order Irregular service verification Non-regularization of ad
hoc/previous service Foreign Service details not sent Joining Report not received
8
Tell us every month which employees areexpected to retire in the next 180 days
Fix responsibility upon COs to ensure thatservice records are properly verified, PFdeductions properly shown in recoveryschedules, broken service regularized, payfixed/refixed, etc. at least 3 months beforeDoR
Initiate action against defaulting SCOs for alldelays greater than a month after DoR ofemployee
Carry out random checks on the list ofemployees sent to us so as to minimizefraudulent claims
Ensure that nominations are updated
Consult the appropriate links on our web site@ http://agasm.cag.gov.in/
E-mail us at [email protected] for allclarifications
You too will be a pensionerin the not too distantfuture!
9
Future PossibilitiesC
M
Ministers
PAG (A&E)
TO
DDO
CCO
Bank
CCOs All payments thru PAO/HQ
DCs PAO Bank E-Pay
LB & ACs All payments through Divn. LB PAO
CS
FD PAO/HQ Bank E-Pay
SAA Dept. PAO Bank E-Pay
10
The Professional Risk Matrix
CHOICE
IS
YOURS
In saying . . . the proper end of governmentis the greatest happiness of all, or, in case ofcompetition and to the extent of thecompetition, the greatest happiness of thegreatest number, it seems to me that I havemade a declaration of peace and good willto all men.
Jeremy Bentham
Leading Principles of a Constitutional Code, 1823
Source: Burns, JH - Happiness and Utility: Jeremy Bentham’s Equation. Utilitas Vol. 17, No. 1, March2005, Cambridge University Press, extracted on Feb 8, 2015 from www.utilitarianism.com/jeremy-bentham/greatest-happiness.pdf
The Utilitarian View of Government
Devised & Presented
For the Govt. of Assam
By
Pr. Accountant General (A&E)
Assam
Feb 27, 2015