A one-day Orientation Programme for Members of the Financial Committees of the Nagaland Legislative Assembly was conducted by the Nagaland Legislative Assembly, Secretariat at K Shikhu Conference Hall, NLA Secretariat on June 5.
Former Additional Secretary, Lok Sabha, Secretariat, Devender Singh spoke as the resource person elaborately highlighted the mandate of the Financial Committees, core functions, working procedures, powers, limitations and responsibilities of the Financial Committees Viz, Public Accounts Committee (PAC), Estimates Committee (EC) and Committee on Public Undertakings (COPU), suggesting economies, selection of subjects.
He stated that Parliamentary control over public expenditure is not limited only to the voting of money required by the government for administration of the country but also extends to ensuring that expenditure is incurred in a prudent manner on the schemes and programmes approved by the Parliament/State legislature.
PAC and EC deal with the Ministries and Departments of Government and statutory bodies while COPU directs its attention to the working of public undertakings of the Union Government, he said.
PAC examines accounts that are laid before the Parliament like Appropriation and Finance Accounts, reports of C&AG of India pertaining to Union Government, ascertaining money granted has been spent within the scope of demand, uphold financial discipline and principle, suo-moto examination of subjects i.e. subjects which are not based on Audit reports.
Whereas, EC reports what economies, improvements in organisation, efficiency or administrative reforms, consistent with the policy underlying the estimates, may be effected, to suggest alternative policies in order to bring about efficiency and economy in administration, to examine whether the money is well laid out within the limits of the policy implied in the estimates etc.
On the other hand, COPU examines the working of the Central Public Sector Undertakings (CPSUs), the autonomy and efficiency of the Public Undertakings.
OSD (Budget) Finance Department, Government of Nagaland, Ketoulhou Metha gave a PowerPoint presentation on the Financial architecture of the State, Scheme implementation and fund flow mechanism including CSSs, PFMS, procedural irregularities and non-compliance by implementing departments.
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He clearly highlighted the present scenario of state’s financial position, and how it is budgeted and allocated to different heads of accounts. He said PFMS is a powerful weapon introduced by the Ministry of Finance, Government of India to monitor and keep tracking the flow of money. It is a concern for the Finance Department as majority of the departments fail to furnish their monthly reconciliation bills, thereby leading to erroneous entry of accounts, he warned.
Sr Deputy Accountant General, Kahoto J Yepthomi, IA&AS presented a PowerPoint presentation on C& AG process of Audit Mandate including Audit reports and compliance by departments, what evidences the committee should look for in departmental replies and effective examination techniques. He said audit is done every year especially for big departments/departments falling under the High Risk Category, for instance, Police, Education, Health & Family Welfare etc. And audit observation is eventually issued to those departments whose replies were not satisfied.
He also observed that fraudulent withdrawal at the end of the year has become a regular feature in the government’s departments.
During the orientation programme, the members of the Financial Committees had a fruitful and productive Q&A session and clarification on practical issues with the resource persons including Deputy Secretary, Lok Sabha, Secretariat, Malvika Mehta and Deputy Director, Parliamentary Research and Training Institute for Democracies (PRIDE), Jitender Kumar.
PAC Chairman & Advisor, Agriculture, Mhathung Yanthan, COPU Chairman & Advisor, Water Resources, Tongpang Ozukum, Advisor, Labour Employment & Skill Development, Excise, Moatoshi Longkumer, Advisor, School Education, Dr. Kekhrielhoulie Yhome, Advisor, Urban Development, Municipal Affairs, Zhaleo Rio (Retd. IAS), Advisor, NSDMA, Inland Waterways, Z. Nyusietho Nyuthe, Advisor, Land Resources, G. Ikuto Zhimomi, Advisor, SCERT, Food Processing, Achumbemo Kikon and MLA, Neisato Mero attended the one- day orientation programme.
Secretary, NLA, Khruohituonuo Rio delivered the welcome address and formally inaugurated the programme while Joint Secretary, NLA, Darhu Shupao proposed vote of thanks.
