Government spending in Maharashtra overshot budgetary provisions by Rs 6,117.57 crore,through 142 grants and 46 appropriations from 2006-07 to 2010-11,but this is yet to be ratified by the state legislature,which is mandatory under Article 205 of the Constitution that deals with supplementary,additional or excess grants.
In another extreme,in spite of going for supplementary demands of around Rs 14,000 crore over and above the plan size of 45,000 crore for 2011-2012,the state could not spend the amount.
In between these wide swings,the relatively small Rs 20 crore,announced for the Yashwantrao Chavan Mukta Vasahat Yojna for uplift of Vimukti Jati and Nomadic Tribes was not allocated in 2011-12.
The Rs 20-crore outlay was proposed in 2011-12 and the Social Justice and Special Assistance department finalised the scheme aimed at raising living standards of Vimukti Jati and Nomadic Tribes and bringing them into the mainstream only by December 2011,when only three months were left of the fiscal.
By the time a new budget head could be opened,it was May 2012,the next fiscal,and the provision made was Rs 10 crore,half of the Rs 20 crore proposed by Deputy Chief Minister and Finance Minister Ajit Pawar.
The report also shows excess expenditure of Rs 1,272.28 crore,through 31 grants/ appropriations authorized by the legislature,for 2011-12.
Departments such as irrigation,power,agriculture,rural development,industry,transport and cooperation showed an excess expenditure of Rs 68.83 crore in 139 sub-heads though the 2011-12 fiscal closed with overall savings of Rs 262.48 crore.
Interestingly,capital expenditure for irrigation showed an excess expenditure of Rs 20.87 crore in 54 sub-heads but the fiscal closed with an overall saving of Rs 813.03 crore. Schemes for welfare of SC,ST and OBC showed an excess expenditure of Rs 21.90 crore,in 35 heads,but there was overall saving of Rs 694.33 crore,the report states.
The report points out all this mismatch as an overall portrayal of poor functioning within departments and the failure of the finance department in disciplining them.
The report states,Timely review and proper planning could have avoided these excesses through re-appropriation.
There were some other variations. The report states that Rs 151 crore was spent in 33 cases without budgetary provision,which is against the Budget Manual,and that the reason for this expenditure has not been intimated by the various administrations. In 17 out of these 33 cases,it was observed that Rs 44.07 crore was reduced to nil through re-appropriation,the report states,and adds that it proved injudicious in view of excess expenditure of Rs 13.98 crore in these cases.
For welfare of SC/ ST / OBC,a supplementary provision of Rs 580 crore made,but it was unnecessary as the expenditure of Rs 4,641.74 crore fell short of the original provision of Rs 4,755,51 crore. Similarly,in the general education,a supplementary demand of Rs 124 crore was unnecessary as the expenditure of Rs 22,448 crore was below the original provision of Rs 26,665 crore.