amaravati denying the oppositions charges of diversion of funds from the budget finance minister buggana rajendranath on sunday said financial management was fine in the statehe said there was no provision of special bills in the treasury code and it was created only to complete the book transactionin a press release on sunday buggana lashed out at former finance minister yanamala ramakrishnudu he said launching the comprehensive financial management system cfms without getting it fully ready during the tdp regime was the reason for headaches in financial managementhe said that the present government has been making suitable amendments to the cfms to make it a comprehensive systemwe have submitted a clarification to the cag on the issue of special bills book adjustment was made for 48000 crore at the cfms level due to technical reasons it doesnt mean diversion of funds explained bugganahe said the special bill term was used to detect book adjustments at the end of the financial year and it was routine practice for treasury officials to make unutilised funds in pd accounts lapse at the end of the fiscal which is known as bookadjustmentsince the treasury department has no provision to handle such issues after the launch of the cfms the ceo of cfms was entrusted to lapse the funds under special bills category the issue has been explained to the cag said bugganathe minister said the principal finance secretary has given detailed clarifications to the cag on the issue and added that the treasury officials used to manually operate book adjustments before cfms