One of the main objectives of the audit reports are earliest rectifications of the irregularities pointed out by the concerned auditors immediately after the conclusion of audit/ inspection and it is the implied duty of the higher authorities to obtain what is called “Rectification Certificate” duly signed by the departmental head and one more authority junior to him. Audit and inspection reports cannot be allowed to remain unattended and uncertified. This cardinal principle of accounting and auditing seems alien to Municipal Committee Katra.
More than one year has elapsed since the audit was conducted and its findings recorded in its report which among other things, point out an amount of Rs.10 crore “unadjusted” and “unaccounted for” pertaining to the period of 2012-13 to 2015 – 16 leading to embezzlement of Committee funds. Lackadaisical approach of the higher authorities can be gauged by the fact that even reply to audit reports of 2011-12 was still awaited. Chief Executive Officer , MC Katra and Commissioner Secretary Housing and Urban Development Department and other concerned authorities need to clarify as to the why the financial irregularities and defalcations pointed out by the auditors in the accounts of the MC Katra have not been rectified so far. They need to shed light on the other face of the coin as to whether such bungling and unaccounted for transactions fell into the realm of penal offences besides violation of departmental procedures.
The inspection report prepared on the basis of the information furnished and made available to the audit party observed that Rs. 9,89,58,283 besides cash balance of Rs.3715622 which totals Rs.102673905 remains unadjusted and unaccounted for which means clear cut embezzlement of Committee funds. “Free for all” and relinquishing accounting norms and procedures appear to have worked in tandem as the Committee had advanced huge amount to its officials and officers out of which as on date, Rs.989.50 lac remained unadjusted. Another entry “shown” as adjusted amounting to Rs.1,55,77,740 is not backed by the relevant documentary evidences and hence remain unaccounted for as per the accounting standard.
Not only this, audit test check of records revealed irregular purchase of stores and stocks amounting to Rs. 10.33 lac. The audit team found no records, vouchers, bills in terms of items purchased and curiously payments were made in hard cash. Statutory norms too were found to have been violated like non remittance of labourcess , non affixation of revenue stamps etc. Bank reconciliation Statements were not found, unauthorized expenditures were found to have been made, repairs of computers done in open market, excess payment to contractors made etc. A high level inquiry and audits need to be urgently conducted to pin point specific responsibilities and fix accountability.