The Hindu Business Line : A lesson in unaccountability

Mr Chandra was aghast to learn his first lesson in accountability. Perhaps, he was the only one who could be `fixed' for recruiting temporary staff to deposit the drafts and getting them paid from the market committee funds without proper approvals.

ON completing his training at Lal Bahadur Shastri National Academy of Administration, Mr Sunil Chandra took up his first posting as Sub-Divisional Magistrate (SDM) in an important town. Fresh from the academy, filled with idealism and influenced by the Lakhina model, he initiated various improvements in his office.

A few months into the posting, he roped in his staff members and some extra help on a long weekend to clean up the office. They began by rearranging the records. About 10 tonnes of waste paper was disposed of. While the work was being wound up on the evening of Day Two, an elderly attender remarked that there was another room in the Block Office that also contained SDM office records. Here, another five tonnes of rubbish was found. While it was being cleared, it was discovered that the room had a locked ante-chamber; the key was not to be found.

When the room was finally opened it was full of bank drafts drawn in favour of the Motor Licensing Authority, SDM. They were eight to ten years old and had got accumulated as during that period, under a State Government regulation, every vehicle had to pay a type of toll tax in the form of a bank draft in favour of the Motor Licensing Authority, which fell under the SDM.

The drafts were mainly in bundles of 100, but it seemed that the bundles had been thrown into the room in haste. Obviously the weather and the ants had played their part. The Deputy Commissioner (DC) of the district was informed. He visited the site and praised the officer, though his enthusiasm was measured.

The bank drafts were carefully removed and, with the help of some experienced bank clerks, transferred to a more spacious, sunny room. A meeting of the bank managers was called. They were convinced to accept the drafts, except those almost completely eaten away.

Detailed proceedings were drawn up and circulated through the Lead Bank Officer. As the SDM's office staff was very busy, eight persons were drafted from two local market committees to deposit the bank drafts. It took one year to deposit the drafts.

As there was no head of account, these were deposited in a suspense account. The total amount so deposited ran into crores of rupees.

The DC's office was informed in writing about the incident. Pat came the communication asking for the names of the officers posted during the period of non-deposit of drafts and calling for Mr Chandra's explanation why it took three months to discover the drafts.

Mr Chandra did not know what to do, especially because the officers posted during period of non-deposit were all in a position of authority and enough hints were dropped not to involve them. The Academy had not taught him how to handle such situations. He, however, informally tried to find out who was accountable for the lapse.

The officers in charge during the first three years of non-deposit thought they were not responsible as they had tried in vain to know the head of the account in which the drafts were to be deposited. As this was not made known, they claimed, the drafts could not be deposited.

The officers posted thereafter were sure that they were not responsible as nobody had put up the file before them and, by that time, the drafts had been dumped in the Block Office. The superintendent and the clerks present in the first three years felt they were not responsible as they had brought the problem to the notice of the officers and, in any case, no staff had been provided to do the work. The office staff posted after the three years did not feel guilty as, first, they were not aware of the drafts and, second, it was not their job. They were already over-worked and were able to manage the routine work only with additional staff.

The Treasury Officer felt that the duty of allocating the account head was that of the head-office and nobody asked him about depositing the amount in the suspense account. The Audit cannot be held responsible as the matter was reported when it came to their notice. How could they come to know of the undeposited drafts lying in SDM's office?

The DC's office/State Secretariat could not be held responsible as they were of the view that they were forwarding the requests of the SDM's office promptly and in any case it was the duty of SDM office to pursue the matter. Mr Chandra was aghast to learn his first lesson in accountability of the system. Perhaps he was the only one who could be `fixed' for recruiting temporary staff to deposit the drafts and getting them paid from the market committee funds without proper approvals, thus incurring an unauthorised expenditure of Rs 3 lakh.

However, the system turned out to be fair and he was let off for taking this wrong step. After all, the seniors had helped him by giving him practical lessons in accountability.

(The author is a former Joint Secretary, Ministry of Textiles.)