Srinagar, Feb 21: A special audit report of the Jammu and Kashmir government regarding Baba Ghulam Shah Badshah University (BGSBU) Rajouri, has pointed out violation of norms done during execution of works by the University.
According to the Special Audit Report of Directorate of Audit and Inspections, sent to J&K Higher Education Department (HED), has pointed out that execution of works was carried without formal orders of administrative approval and technical sanction.
“It has been observed that some of the works executed departmentally both new and maintenance besides the repair works, have been executed without the formal orders of administrative approval and technical sanction,” the audit report reads.
The audit report in its observations made while inspecting the record of stores has stated that the tar-steel procured by the department for supply to the works has been prepared inappropriately and has also not been checked by any of the officer. “It has also been noticed that no stock verification or internal audit of the store stock has been conducted since inception,” the audit report reads.
It has also pointed out that the stock register of the stores has shown the receipt entry of the material while the issue entry of the material was not incorporated.
“Therefore, in absence of the issue records of the material and non preparation of material at site register and work register the actual cost of the project and the material consumed could not be authenticated,” the audit report reads.
The audit report has revealed that the payment of the works has been released to the firm on the work done estimates instead of prescribed form 24 and 25. “No work register in respect of the works executed departmentally has been maintained without which the true picture of the expenditure cannot be worked out,” it reads, adding that the material at site register has not been provided owing to which the true picture of the material consumed could not be perused.
“The civil material items viz Hardware, sanitary, painting and false ceiling have been purchased without ascertaining the reasonability of rates,” the audit report reads.
The special audit report has also revealed that some of the works have been executed under M&R on the plea of emergent nature which otherwise were new works and “should have been executed after following the prescribed procedure.”
“The advance in the shape imprest has been found issued to the Executive Engineer which is in contravention to the standing instructions. Some of the store items have dumped in the open without any shelter for protection from rain and thus are vulnerable to decay and loss to the exchequer,” it reads.
The audit report has revealed that no physical verification of stores of engineering wing has been conducted by any officer since its creation.
Taking into consideration the deficiencies in working of the Executive Wing of the University as described above, the audit report has advised the University to appoint Executive Engineer on Deputation from the State Government or an officer on direct recruitment basis.
“This will ensure execution of works as per the prescribed procedure and accountability for irregularities and wrong practices if any committed,” it reads.
The audit report has also observed that some of the important positions of the BGSBU University were manned by the re-employed teachers working in the University in contrary to the UGC model guidelines for re-employment.
“A superannuated re-employed teacher shall not be eligible for holding administrative or financial responsibilities at the institution or elsewhere,” it reads.
The special audit report has revealed that Prof Parvez Iqbal, Retired Faculty Dean Academic affairs and co-ordinator of TEQIP-III after attaining superannuation on June 30 of 2018 was still holding various administrative and financial powers.
“Assignment of financial powers to superannuated re-employed officers is fraught with risks in view of lack of accountability, absence of deterrence of the service codes or any mechanism for recovery in case of loss, fraud or embezzlement,” the audit report has observed.
In wake of the observation made in the special audit report, the Vice Chancellor Baba Ghulam Shah Badshah University (BGSBU) on Monday stripped the retired official, Prof Iqbal Pervez (Ex-Dean Academic Affairs now) of all administrative and financial powers.
“The Dean Academic Affairs Prof Iqbal Parvez is entrusted with only academic matters with no obligation to discharge any statutory financial or administrative duties,” the order reads.