The comptroller and auditor general (CAG) has come down heavily on the state ministry of finance and planning for failing to detail budget allocations with expenditure.
A CAG report tabled in the Assembly Thursday also highlights poor planning and implementation,resulting in funds released as part of central and state budgets remaining unused.
Eight departments,including women and child welfare and rural development and social justice,sought excess funds for more than 33 schemes but returned the money two days before 2012-end.
The report says utilisation certificates for Rs 88,240 crore were not submitted,indicating lack of monitoring.
It says a large number of pending cases of misappropriation,loss and non-recovery indicate a lack of effort to make good losses and fix responsibility.
Expenditure (Rs 46,947.36 crore) and receipts (Rs 1,13,353.42 crore) were not reconciled with the figures of offices of the principal accountant general (accounts and entitlements),the report claims.
It highlights the failure of the controlling officers in submitting detailed contingency bills for Rs 1,076 crore drawn up to March 31,2012.
Rs 8,390 crore under nine major heads was classified minor,accounting for 50 per cent of total expenditure,it says.
Significant expenditure and receipts under central and state schemes booked under the minor head 800 other expenditures and 800 other receipts were not distinctly depicted in state finance accounts of 2011-12,affecting openness of financial reporting.
CAG has recommended the state government ensure rigorous monitoring.
The departments should ensure timely submission of utilisation certificates in respect of grants released for specific purposes. Annual accounts in respect of autonomous bodies should be submitted in time to Maharashtra,Mumbai and the accountant general. The departmental inquiry in respect of all fraud and misappropriation cases should be expedited to bring defaulters to book,internal control in all organisations should be strengthened to prevent such cases, it suggested.