As informed and recorded by the Internal Audit Cell, IGNOU at N/47, an amount of Rs.

21,05,480/- is released for various activities in r/o Dr. C K Ghosh.

Exhaustive efforts have been made in tracing the settlement of the pending
outstanding advances. The facts of the matter were checked and verified from the
available records of Bill-II section of F&AD and the following is submitted:

1. The advance listed under S.No. 1, 2 & 3 i.e. Rs. 10,24,080/- (N/47 & N/58) is
found to be adjusted as per available records. The adjustment details are
provided at C/438-440 for your perusal please.

2. The advance amounting to Rs. 81,400/- at S.No. 4 (N/47 & N/58) is released in
the name of RC Patna vide cheque no. 854906 dated 21-01-2010 against
voucher no. 14532 is yet to be adjusted.

3. The remaining advance of Rs. 10,00,000/- (i.e. 2X5=10,00,000/-) is also found

to be released to 5 RCs namely: RC-Bangalore, RC-Guwahati, RC-Kolkata,
RC-Mumbai and RC-Delhi-I by various Cheque/DD as detailed at N/62 which is
yet to be adjusted.

In view of the above and (i) ‘X’ at N/59, (ii) N/3 of Confidential file attached and (iii)
Para 13 of 2014-15 Part IIB (April 2009 To March 2012) at C/443, the advances are
found to be released in the name of RCs concerned. The same has been verified by
the records of Bill-II/Cash section.

In light of the above, the following is submitted;

1. (i) RSD in consultation with GA may coordinate with the concerned RCs to
facilitate the adjustment of pending vouchers.

(ii) The advances issued in the name of Dr. CK Ghosh as listed at S.No. 1,2,3
(Total of Rs.10,24,080/-) at N/47 & N/58 may be treated as adjusted/settled.
Adjustment records are placed at C/438-440 may be perused

(iii) Internal audit cell may revisit their observations (N/47),and consider the
pending outstanding advances in the name of RCs (Ref details at N/62) and
amount of Rs. 10,24,080 issued in the name of Dr CK Ghosh may be considered
as settled i.e. Rs. 21.05 lacs – Rs. 10.24 lacs = Rs. 10.81 lacs approx.

2. As regards, release of gratuity and last months’ salary in respect of Dr CK Ghosh

proposed at ‘X’ on N/55, may be considered and released as per university
rules/norms.

Submitted Please