Audit Finds Major Gap Between E-Challan Collections and Deposits Made to Bihar Government Treasury
A significant financial irregularity has surfaced at the District Transport Office (DTO) in Kaimur, Bihar, where government funds collected through e-challans were allegedly not deposited into the State treasury.
According to an audit report by the Comptroller and Auditor General (CAG), discrepancies involving approximately ₹15.96 crore were detected in e-challan collections made between May 2019 and December 2023.
The report states that notices have been issued to 11 officials and employees, including former District Transport Officers (DTOs), Motor Vehicle Inspectors (MVIs), Enforcement Sub-Inspectors (ESIs) and office staff. The Bihar Transport Department has initiated a departmental inquiry and disciplinary proceedings. The allegations remain under investigation and have not been established by any final judicial or departmental finding.
₹26.91 Crore Collected, ₹15.96 Crore Allegedly Unaccounted For
According to the audit report, the Kaimur DTO office collected ₹26.91 crore through e-challans during the audit period.
However, official records reportedly show that only ₹10.96 crore was deposited into the government treasury, leaving approximately ₹15.96 crore unaccounted for.
The audit team described the discrepancy as a serious financial irregularity and recommended fixing accountability on the officials concerned. Such cases demonstrate the importance of Internal Audit Services for timely reconciliation of government collections and treasury deposits.
Officials Named in the Audit Report
The largest allegation has reportedly been made against the then office clerk-cum-nazir, who is accused of alleged misappropriation exceeding ₹11.68 crore.
According to the report:
- Enforcement Sub-Inspectors Harishankar and Vinod allegedly account for irregularities exceeding ₹2.63 crore.
- Manoj and Suman Sinha have reportedly been linked to ₹72.90 lakh.
- Motor Vehicle Inspectors Santosh and Shailendra Kumar allegedly account for ₹35.68 lakh.
- Ranjit Kumar has reportedly been linked to ₹32.50 lakh.
- Hareram Kumar has reportedly been linked to ₹13.95 lakh.
These allegations remain subject to departmental inquiry.
Former DTOs Also Under Scrutiny
The audit report also names former District Transport Officer Amresh Kumar, alleging irregularities involving approximately ₹4.73 lakh, while former DTO Karishma has reportedly been linked to ₹1.34 lakh.
Additionally, Enforcement Sub-Inspectors Basant Kumar, Jai Prakash Kumar and Hemant Kumar have reportedly been accused of failing to deposit government funds amounting to ₹79,500, ₹62,500 and ₹57,500, respectively.
The audit has recommended a detailed investigation into the role of all officials named in the report.
E-Challan Collections Compared with Treasury Deposits
During the audit, the CAG team reportedly found that e-challan payments collected through hand-held devices were, in several instances, allegedly not deposited into the designated government accounts.
Auditors compared collection records with treasury deposits and reportedly identified a substantial gap, prompting a detailed examination of financial records and supporting documents.
Cases involving discrepancies in public funds often require an independent Financial Investigation supported by transaction tracing, reconciliation and documentary verification to establish the movement of funds.
Notices Issued, Explanations Sought
Following the audit findings, the then District Transport Officer Raviranjan Kumar reportedly issued notices to all officials and employees named in the report seeking their explanations.
According to departmental records, none of the concerned officials reportedly appeared before the department or submitted replies within the prescribed period.
The matter was subsequently forwarded for further departmental action.
Fresh Inquiry Underway
Current District Transport Officer Lalit Ranjan stated that a fresh and comprehensive inquiry has been initiated after he assumed charge.
Authorities are re-examining:
- Financial documents
- Bank records
- Treasury deposit details
- E-challan collection data
- Supporting accounting records
Investigators are expected to reconcile individual collections with treasury deposits while determining whether any government funds were misappropriated.
Accurate Bookkeeping Services and transaction-level reconciliation are essential for maintaining transparent public financial records and identifying discrepancies at an early stage.
Departmental Proceedings Continue
The Transport Department has already initiated disciplinary proceedings.
Officials have stated that strict administrative and legal action will be taken if the inquiry establishes any misappropriation or misuse of government funds.
The investigation remains ongoing, and any liability will ultimately depend upon documentary evidence, audit findings and the outcome of the departmental proceedings.