CAG has ticked off Nitish Kumar government for lacking objective planning for utilisation of funds drawn on Abstract Contingency(AC) bills. The Bihar government had withdrawn Rs 16,033.01 crore on AC bills between 2009-12 of which the plan head drawals accounted for Rs 12,332.64 crore which indicated that object level planning was absent as items of expenditure were known while drawing the amount, CAG said in its report on state finances for the fiscal 2011-12. The money was simply drawn through the AC bill mode under plan heads for future use awaiting finalisation of implementation modalities to avoid lapse of appropriations, it said.