Mumbai, March 24 The Comptroller and Auditor General (CAG) has flagged several financial irregularities in the functioning of the Maharashtra State Commission for Protection of Child Rights during the fiscal year 2018-19, raising serious concerns over weak internal controls and accounting lapses.
In its audit report presented on Tuesday, the CAG pointed out that interest amounting to Rs 10.23 lakh earned on government grants was required to be returned to the state exchequer as per rules, but the commission instead accounted for it as its own income.
The report was presented in the assembly by state women and child welfare minister Aditi Tatkare.
The report further noted that expenditure of Rs 1.93 lakh incurred on services and materials during the year (2018-19) was not recorded in the accounts, leading to an inflated portrayal of the commission's surplus.
It also highlighted discrepancies in the calculation of depreciation on assets such as computers and printers, stating that incorrect methods led to an overstatement of asset value by Rs 0.26 lakh on paper.
The audit found a lack of clarity in financial records, noting that Rs 2.45 lakh was shown as an advance drawn from the non-salary fund in the balance sheet, but the commission failed to provide any supporting documents or details regarding the purpose and timing of this withdrawal.
Additionally, no comparative expenditure data with the previous financial year was furnished in the accounts, the report said.
Flagging systemic issues, the CAG observed that the panel lacked an internal audit mechanism, which is essential to ensure transparency and accountability in its functioning. It also noted that no physical verification of inventory was being conducted.
The report stated that the commission received government grants of Rs 1.14 crore during 2018-19, all of which were fully utilized by March 31, 2019, leaving no unspent balance.
Despite the serious nature of the irregularities, the commission has not provided any explanation so far, the report noted.