BeSSs cI aS ARE Sy / oars 4 a 16 frees Bee Lore i Cis oe eral oe ay 7 Be Het inne . Wy Binge ‘| rlvuwvuwvvu vv EU eee Oo UU Tho Director had cubmitted tha adjustmant of billc/voucher on May 25, 2015. By adjusting the bills/vouchers the misappropriation/defalcation of Rs. 9.00 lakh ‘cannot be ruled out. The above matters brought to the notice of higher authority for taking appropriate action in the above case ofirregular adjustment of Rs. 9.00 lakh. Part 1 (A) ora No 1&Unauthorted expendhure of Rs, 46.33 lakh incured on (a)As Rule 132 of GFR-2005 the following procedure in respect of Execution of Works will be followed and wherein it has been mentioned that the broad procedure to be followed by a Ministry or Department for execution of works under its own arrangements shall be as under: (i the detailed procedure relating to expenditure on such works shall be prescribed by departmental regulations framed in consultation with the Accounts Officer, generally based on the procedures and the principles underlying the financial and accounting rules prescribed for similar works carried out by the CPWD; (i) Preparation of detailed design and estimates shall precede any sanction for works; (ii) No work shatl be undertaken before issue of Administrative Approval and Expenditure Sanction by the competent Authority on the basis of estimates frarned; {WvlOpen tenders will be called for works costing Rupees five lakhs to Rupees ten lakhs; ‘ (¥) Limited tenders will be called for works costing less than Rupees five lakhs; (U)execution of Contract Agreement or Award of work should be done before commencement of the work: (vii) Final payment for work shall be made only.on the personal certificate of the officer-in-charge of execution of the work in the format given below: ah Executing Officer of (Name of the C2 . 2 > ® 2 » > > . . > > > > . ’ > (iv)Eacess paymentto contractor Tos From Scrutiny of records in respect of adjustments relating to advance of Rs. 10.00 lakh revealed that the payment of Rs. 3.37 lakh on 8-11-2014 and Rs. 4.26 lakh on 28-11-2014 works. _ Of GFR2005. In adcition to the abovethe Chairman/ Coordinator did not deduct 2per Cent income taxof Rs. 0.15 lakh, 4 per cent Vat amounting toRs. 0.20 lakh, per cent Labourcess of Rs. 0.08 lakh and Jper centwater charges of Rs. 0.08 lakh. Thus the excess payment of Rs. 0.46 lakh was made to M/S Shakeel Enterprises. The said {v) Materiat Procured costing Rs. 5.53 lakh without inviting tender m their bills as detailed below: 3. Name ot tm x WSs Conte z M/S ass Centre 3 Is 5.5. industries 4 [0a [aaatia [5s indies 5. [235 | oaataa | n/s bexpak Ugnthoise 6 | 281 [07-38-14 [MA svortove rrricing outs %__| 282 | 06-1134 | /SsestoveFurtshiog house [252 | 08-1234 | M/s Srivastava Furnishing hose 38213 "Same items [7a [oon [nftinovaton 34400) a0 [ aa [aati | WS Wind Eee ca “Treat | sansa eer eerie contractor, non-preparation of estimate for the whole items, Electrical goods and! others itemswere purchased in violation of the GER-2008, Finance Officer or his representative was not invited in the meeting to maintain iransparency, the re the possiblity of the misappropriation/ _Sefaleation of government money and undue advantage to contractor cannot be ‘uled oul. The DFO Student Section did not check the adjustments of advances which were submitted by the Chairman asdeduction of statutory dues from the bills ‘of the contractor and suppliers was not carried out and work was executed without aGS Per 5.11 of Xil Plan Guidelinesafter the approval by the Building Committee, the qhversity may place the proposal for the building project, before Finance Committee forts approval along with a certificate that the plans and estimate are in conformity with the normsas suggested by the UGC. AS per 5.13(iii) of Xil Plan Guidelines the work relating to planning , architectural dtesign, structural design and preparation of estimates and supervision of Construction work may be entrusted to a firm of architect, or other government or Semi-government agencies, and the actual execution of work may be entrusted to the University’s Engineering department. ‘8s per 5.16 of Xil Plan Guidelines the plans and estimates fora construction project should be approved ty the Building Committee of the University. Inthe meeting of the Building Committee at least two members with Engineering and Architectural background should invariably be present, As per 6.6 of Xil Plan Guidelinesdocuments to be placed before the Building Committee end Finance Committee and‘ formats of Utilisation Certificate to be Submitted to UGC for release of further grant and completion certificate documents to be submitted at the time of finalization of Xil Plan is annexed at Annexure —I, WA, MB, NC, 0, HE, 1, 1G, 1H, 1, AK, AS Per 5.6 of Xil Plan Guidelinesthe Building Committee should be responsible for Finalizing the plans and estimates of the various building projects proposed to the UGC and for ensuring the completion of the buildings in accordance with the approved plans and estimates and proper utlization of the funds received from the UGC the Government, and from the University, ‘As Rule 132 of GFR-(ii) no work shall be undertaken before issue of Administrative Approval and Expenditure Sanction by the competent Authority on the basis of estimates framed, ‘As pet Section 2 of CPWO Manual, Stages for Execution of Works 2.2 Pro-tequisites for execution of works 42 DRA AAA RH MAH HAH HAAR nA RRND nN Nn onGeneral ‘The general condition of account of Aligarh Musfim Uriversity for the year 2014-15 vas found io be satisfactory subject to.ebservations madein the inspection Report. Disclaimer ‘The inspection report has been prepared on the bass of information furnished and ree availabe by the Finance Officer of Aligarh Musi University, Aligarh. The office of Pr. Director of Audit (C) Lucknow ranch AllahiGad disclaims any esponsibility for aay information/nominformation on the Part of Finance Office ‘Aligarh Muslin University, Aligarh. seo oie ‘sr. Audit Officer (HOrs) 96 FRBORC An HRnRAHD DEAD an DAannnnannhhennnnnann