Irregularities in funds at 4 colleges: Audit

Naina Mishra

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Tribune News Service

Chandigarh, January 3

The audit & inspection note of pupil’s fund accounts by Local Fund Account, Chandigarh Administration, has revealed a large number of discrepancies in four city colleges — Post-Graduate Government College for Girls, Sector 42, Government College of Education, Sector 20, Regional Institute of Mentally Handicapped, Sector 31, and Government College of Yoga Education and Health, Sector 23.

The discrepancies relate to irregular expenditure incurred out of various fund call, improper maintenance of the stock register and non-production of records to the audit cell.

As per the audit note of Government College of Education, Sector 20, for the audit period between October 2015 and March 2019, irregular expenditure was found in nine entries. An expenditure of Rs 50,000 as an advance for visiting NAAC team, Rs 37,768 as loan for visiting NAAC team from ‘student welfare fund’ were two such entries showing irregularity. The auditor remarked that no adjustment voucher (cash receipts) and refund of loan was shown in these two transactions by the college.

The auditor also observed improper maintenance of stock registers by the Sector 20 college. For say, some of the articles such as stopwatch, etc, purchased during the annual athletics meet in 2016 were also entered in the consumable register, whereas the same should have been entered in the non-consumable register.

Similarly, an irregular expenditure of Rs 50,000 paid for the purchase of sports material from the sports fund on November 15 was objected by the auditor as no quotations, stock entry was shown by Regional Institute of Mental health. The bill was also not sanctioned and passed for payment.

Old audit observations not settled

As many as 156 audit observations showing irregular expenditure remain outstanding for the period of April 2007 to September 2014 in the Sector 20 college. One such unsettled audit observation from 2007 is that the refund of library security was booked as expenditure without showing the details of the students to whom this security has been refunded.

Difference in reconciliation not explained by authorities

A difference of Rs 34,972 between the closing balance of the PLA cashbook and treasury balance as on March 31, 2019, could not be explained by the Principal, Government College of Yoga Education and Health, Sector 23. “The difference is being carried forwarded since March 2015 and was also pointed out in the previous audit report,” the report read.

The audit report of PGGC – 42 said the Principal of the college was issued a memo on March 1, 2019, and various verbal reminders were requested to intimate reasons for the difference of Rs 9,01,892 in the closing balance of cash book and treasury as on March 31, 2018, but nothing was intimated to us till the completion of the audit.

Decrease funds: RTI activist

Keeping in view the discrepancy in audit reports of colleges, RTI activist RK Garg has written to the Adviser stating that the accounts of the educational institutions may be supervised by higher authorities and number of funds be decreased to minimum possible