An audit report of the Postgraduate Institute of Medical Education and Research (PGIMER), Chandigarh, for 2016-17 by the Comptroller and Auditor General stated that they were not provided information, including the “certificate of physical verification of cash balance as on 31.3.2017 and register for recording issue of cheques”, by the PGI administration.
In the “separate audit report” of CAG on the account of PGI for the year ending in March 2017, the report, however, mentioned that “in our opinion, proper books of account and other relevant records have been maintained by PGI as required under section 18(1) of the PGI Act, 1966, in so far as it appears from our examination of such books”.
According to the report, the net impact of the audit comments on the annual account of PGI for the year ending March 31, 2017, includes, “assets understated by R 4.73 crores,” and liabilities overstated by Rs 1250.76 crore”.
In its 35-page report, the audit team has also mentioned that the institute “has not made compliance to the instructions/guidelines contained in the format prescribed in respect of classification of investment; outstanding liability towards letter of credit not included under contingent liability…no action has been taken despite being pointed out in previous audit reports.
In the category, “non production of record and information not furnished to audit” the audit team has listed 13 points, providing details not provided by the PGI authorities. Among the information, not furnished for auditing, include “certificate of physical verification of cash balance as on 31.3.2017 and register for recording issue of cheques; annual report for the year 2016-17(or latest available) describing the activities undertaken during the year; purchase/procurement procedure adopted and rules/regulations/procedure adopted for appointment of consultants on contract basis in the Institute; a copy of delegation of power amongst the management, origination chart”.
It also said that the team was not provided information like measures adopted for safeguarding the assets; information technology controls and measures adopted to strengthen the communication system; plan of rotation of duties and security deposits/fidelity guarantees obtained from employees dealing with cash, stocks and other valuables; register/list of title deeds for landed properties and buildings; and record relating to advances given to employees, interest chargeable thereon, recovery effected, net outstanding amount, etc.
About the grants, the report said that out of the available funds of Rs 938.08 crore (Plan: Rs 169.50 crore and Non-Plan: Rs.768.58 crore), the institute utilised Rs 903.31 crore, leaving an unspent balance of Rs 34.77 crore at the end of the year. It has also said that Rs 53.04-crore grant was not utilised. “Besides, out of available funds of grant for OBC Reservation, Rs 53.04 crore, including unspent balance of Rs 53.04 crore for the previous year and grant received during the year Rs Nil; the Institute utilised a sum of Rs Nil; leaving a balance of’ Rs 53.04 crore at the end of the year,” the report said.