DIRECTORATE OF AUDIT GOVERNMENT OF N.C.T. OF DELHI 4™ LEVEL, C-WING, DELHI SECTT, LLP ESTATE, NEW DELHI-110002 ‘Sub:- Internal Audit report on accounts The Registrar, National Law University, Dwarka Sec 14, New Delhi for the period 01.04.2020 to 31.03.2022. INTRODUCTIO! The accounts The Registrar, National Law University, Dwarka Sec 14, New Delhi for the period 01.04,2020 to 31.03.2022 were test audited by Audit Party No. IV comprising of Sh Pawan Kumar, |.AO./ AO) and Sh. Girish Kumar, AAO during the period 27.10.2022 to 07.11.2022 (07 working days ). AIMS AND OBJECTIVES ARE UNDER : ~ NIRF RANKING: We are placed second amongst law colleges across India in the National Institute Ranking Framework (NIRF) ranking, for five consecutive years. We are accredited with an 'A' grade, and a score of 3.59 on a 4-point scale by the National Assessment Accreditation Council (NAAC). STUDENTS ACTIVITIES AND ACHIEVEMENTS ‘Moot Court Achievements ‘* Oxford International IP Law Moot 2021 Sahi! Malhotra, Romit Kohli and Siddharth Kaushal, won the 2021 Oxford International Intellectual Property Law Moot Competition. The Grand Finale on 20 March, 2021 was judged by Lord Kitchin (Justice of the Supreme Court of the United Kingdom), Lord Justice Christopher Floyd (recently retired Lord Justice of Appeal of the Court of Appeal of England and Wales) and Lord Justice Birss (Lord Justice of Appeal of the Court of Appeal of England and Wales). ‘© International Commercial Arbitration Moot Championship 2021, Malaysia Nandini Goel, Anisha Sharma and Harshit Nema from the 1st Year (Batch of 2020-25), won the Best Respondent Memorandum Award and emerged as semi-finalist at International Commercial Arbitration Moot Championship (ICAMC) 2021 organized by the University Utara, Malaysia. The prestigious ‘moot competition was held between 29 -31 May 2021. The award ceremony was presided over, by Hon’ ble Judge of the Federal Court of Malaysia, Ms. Mary Lim Thiam Suan.International Mediation Singapore (IMSG) 2021 National Law University Delhi team performed ‘excellently in one of the biggest online international competitions, the International Mediation Singapore (IMSG) 2021- an international moot organised in Singapore that focuses on mediation advocacy and mediation. Our team comprising Chelsea Sawlani, Anurag Singh and Trishan Dollny won a gold medal in Mediation Advocacy and a silver medal in Mediation, 7th National Law University - Negotiation Mediation and Client Counseling Competition The National Law University Delhi team, comprising third year student Shubhankar Tiwari and first year student Shraddha along with their coach Preksha Sharma (IV year) were adjudged as winners of the 7th NLS NMC (Client Counselling Segment). The competition was held from 28 April, 2021 to 2 May, 2021, Due to the COVID-19 pandemic, this year's edition of NMC was organized in the virtual mode by the ADR Board of National Law University of India University, Bengaluru. Our team faced Government Law College, Mumbai in the finals and were judged by an esteemed three-member panel comprising Ambassador (Retd.) Menahem Kanafi- Ministry of Foreign Affairs of Israel, Mr. Atul Sharma- Managing Partner, Link Legal and Mr. CK Nandakumar-Advocate, FCIArb. 25th Stetson International Environmental Law Moot Court Competition - Surana & Surana Indian National Rounds Team of Aparna Krishna Kumar, Ayan Gupta and Ghanavi Umesh, was declared as the winning team at the 25th Stetson International Environmental Law Moot Court Competition Surana & Surana Indian National Rounds. Ayan Gupta was adjudged as the Best ‘Student Advocate in the competition as well as the Best Oralist in the final round. The team was placed 3rd, in the “Best Memorials” category in the competition. This year’s problem was based at the intersection of international environmental law, public international law and international trade law, focusing on ‘Protection of Bats and International Trade Measures’ ADR Achievements 2021-22 [ADR ODR International Negotiation Competition Dubai 2021 - Atharva Kotwal and Siddharth Kaushal won the ADR ODR International Negotiation Competition Dubai, 2021. The team received a gold medal for being the Best Negotiation Team, and also received the award for the Best Negotiation Strategy. The competition took place in-person in Dubai from 23-26 November, 2021. The team was guided by the faculty advisor, Professor (Dr.) Bharti. International Mediation Singapore (IMSG) 2021 National Law University Delhi team performed excellently in one of the biggest online international competitions, the International Mediation Singapore (IMSG) 2021- an international moot organised in Singapore that focuses on mediation advocacy and mediation. Our team comprising Chelsea Sawlani, Anurag Singh and Trishan Dollny won a gold medal in Mediation Advocacy and a silver medal in Mediation.on «7th National Law University - Negotiation Mediation and Client Counseling Competition The National Law University Delhi team, comprising third year student Shubhankar Tiwari and first year student Shraddha along with their coach Preksha Sharma (IV year) were adjudged as winners of the 7th NLS NMC (Client Counseling Segment). The competition was held from 28 April, 2021 to 2 May, 2021. Due to the COVID-19 pandemic, this year’s edition of NMC was organized in the virtual mode by the ADR. Board of National Law University of India University, Bengaluru. Our team faced Government Law College, Mumbai in the finals and were judged by an esteemed three-member panel comprising Ambassador (Retd.) Menahem Kanafi- Ministry of Foreign Affairs of Israel, Mr. Atul Sharma- Managing Partner, Link Legal and Mr. CK Nandakumar-Advocate, FCIArb. LIST OF GOLD MEDALS AWARDED DURING 8" CONVOCATION, 2021 GOLD MEDALS FOR BA.LLB(HONS) JRolINo, | Name of Student | Name of Medal Subject Endowment By | | ‘Ms. Ayushi Agrawal | Late Shri M.K. Nambyar (Constitutional Law (1 & ID) Tate Shri Adwaita (Constitutional Shri K.K. Venugopal Shri. AK. Ganguli, Pada Ganguli Law (1&1) Senior Advocate, 2. |2015-20 |Ms. Ayushi Agrawal Supreme Court of India | Tate Shri T.G “HMI K, Ramamoorthy, Former 5 Krishnamoorthy (Constitutional Judge 3. |2015.20 [Ms. Ayushi Agrawal Law (1& 11) High Court of Delhi | (Freedom Fighter) Mrs. K. Subbalakshmi HMJ S.B. Sinha, Late Shri A.N, Sinha | Publie Law | Former Judge, Supreme Court of 4, 2015-20 |Ms. Ayushi Agrawal India Sriminal Law| — Shri S.R. Sharma,Advocate, 2015-48 | Mr. Nitin Tyagi | Smt. Sadhana Sharma | (ety Supreme Court of India i Ms. Gaurika TTon'ble Tustice Umesh | intellectual [Shri Amitesh Banerjee, Advocate sore.og | Khandelwal Chandra Banerjee Property | ‘High Court, Kolkata | 28i Rights | Mss. Gaurika | Intellectual ‘Shri Pravin Anand Khandelwal ‘Anand & Anand Property | (Anand & Anand Partners) | 7. |2015-28 Rights Ms. Sanjana Amar ‘Alternative | Shri Mohan Ahuja & Shri Vinay Mohan Law House Disputesar of [ 8. [2015-64 | Rayjiani Resolution Ahuja 9. [2015-64 ‘Smt. Lajya Sharma Jurisprudence | Shri Subhash Chandra Sharma Ravjiani en 10. [2015-20 [Ms. Ayushi Agrawal wi & Shardul Shroff | Corporate | Shardul S. Shroff Medal Law 1&1) “TI, [2015-20 /Ms. Ayushi Agrawal | — Shri Satbinder Singh [International | Shri Pawan Bhatia on the behalf | Bhatia Trade Law of Royal Safe Company Taxation | — Kajal and Sheetal Mishré Kajal and Sheetal Mishra | Laws [Advocates & Founders, SKS Juris 12, |2015-20 |Ms. Ayushi Agrawal egal Groce 13. ]2015-20 [Ms. Ayushi Agrawal Suresh Shroff First Rank | Suresh Shroff Memorial Trust Holder “14. [2015-64 | Ms, Sanjana Amar Bharati §. Shroff? | Second Rank [harati & Suresh Shroff Memorial Ravjiani Holder ‘Trust 15. [2015-20 |Ms. Ayushi Agrawal | Shri Ratan Lal Lahoti | Best Student | HMJR.C. Lahoti, Former Chief of the Year Justice of India Best Student | Mr. Chetan Sabharwal and Mr. Justice Y.K. Sabharwal of the Year Nitin Sabharwat 16. |2015-20 Ms. Ayushi Agrawal eae 17. )2015-64 ‘Smt. Pavani Overall | Shri P.P. Rao Rayjiani Satyanarayanamma | Exeellence tf Ms, Sanjana Amar _ AllRound | Dr. Abhishek Manu Singhvi Ravjiani Late Dr. LLM. Singhvi | Performance |(Senior Advocate, Supreme Court 18, | 2015-64 | of India) y (=n Legal Aid& > Late HMJT.P.S Chawla | Community | Dr. (Mrs.) Santosh Chawla 19. |2015-20 |Ms. Ayushi Agrawal AenVICE-CHANCELLOR’S GOLD MEDALS FOR B.A. LL.B (Hons. y Roll Name of Student Endowment | | "Name of Medal Subject ] No. By Lo ‘Best Female Student 2B SOU | Aakenkeha Bierce] Vice-Chaneellor’s Medal | B.A.LL.B.(Hons.) NLU, Delhi | Best Male Student Vice-Chancellor’s Medal | B.A.LL.B.(Hons.) NLU, Dethi PROGRAMM ['S. | Roll No. | Name of Student ‘Name of Medal Subject | Endowment By No. T 19 | Ms. Rupam Dr. Qamar Ali Khan | Competition Law and | Mr. Arshad (Paku) and Mrs, Annamma Policy Khan and Sofia Varkey Khan Akselrod TMs. Iti Prajapati Late Shri Pandit | Best Outgoing Student) Shri Inder Dutt Girdhari Lal Salwan | from Excellence Salwan, Architect ‘Through Diversity Salwan Furniture Endowment By [S| RollNo. | Name of Student Name of Medal No. 1] 48LLMI9 | Ms. Vinodharani SR_ | First Rank Holder (U.L.M. Programm. NLU, Delhi 2 | 82LLMI9 | Ms. Rupam Second Rank Holder (LL.M. Programme) NLU, Delhi 3) TALLMI9 | Mr. Arihant R Sungay | Third Rank Holder (L1.M. Programme) | NLU, Delhi . s | aa —— VICE-CHANCELLOR'S GOLD MEDALS FOR LL.M. PROGRAMM! S. | Rollo, | Name of Student ‘Name of Medal Subject | Endowment No. By T | 48LLMI19 | Ms. Vinodharani $R_| Vice-Chancellor’s Medal | Best Female Student | NLU, Delhi (LL.M, Programme) NLU, Delhi 2 | 12LLM19 | Mr. Arihant R Sungay | Vice-Chancellor's Medal | Best Male Student (1.L.M. Programme)CASH PRIZES FOR B.A.LL.B(HONS.) S[Roll No. | Name of Student] Name of Medal | Subject | _—-‘Endowment By | 0. 5 - | Late Shri Parmatma | Cash Prize for ‘Swarup, Constitutional Law ‘Shri Manoj Swarup 1 | 2015-20 bs, Ayashi Agree aes Shri Degamber Sen Sawhny | Prof. Ghanshyam Cash Prize for 2 | 2015-20 |Ms. Ayushi Agrawal | singh Memorial [Civil Procedure Code Settlor & Founder Trustee, Bodh Raj Sawhny Memorial Trust, Yadgar Manzil, New Delhi ia i Cash Prize for Prof. R.V.Kelkar | Criminal Law-| Chandrasekharan Pillai Prof. (Dr) KN. | 3 | 2015-48. Mr. Nitin Tyagi | Canara Bank Prize for Banking Endowment Fund | Law & Negotiable Instruments Canara Bank 2015-05 | Mr. Aditya JindalNational Law University is offering following courses: 1 BALLB, |S years 2 [ULM a Sa Year 3 Pho. a 4 P.G. Diploma _ 1Year “Department :Local Fund Accounts (LFA) ‘Sub Department: National Law University, Sec Sub | Subject Status* Para § [Start |End | Para No. | Year | Year | Ne Improper procurement of Assets and | O outsourcing of Services 1 | 2008 | 2010 | 4 2 _ 7 Irregular expenditure of Rs. 7.19 Lacs. | on landscaping 3 | 2008 | 2010 | Improper purchase of Foreign Books | O for Library [4 | 2008 | 2010 | 9 Irregular purchase of Vehicles ° 5 | 2008 | 2010 | 10 | Irregular purchase of Cellular Phone Fé | 2008 | 2010 | 13 Irregular Pay Fixation on Direct ° Recruitment after 01.01.2006 2008 | 2010 | 14 Irregular pay fixation on Re- ° employment | 2008 | 2010 | 19 Irregular extensions of benefits to staff |.0 beyond the norms 9 | 2008 | 2010 | 21 Expenditure of Rs. 7.5 on ° Advertisement Name of course Duration of Course |, Dwarka, New Delhi-78 | ‘Outstanding Amount {in Rs)10 | 2008 [2010] 22 | Irregular procurement of Electrical ° ° a Fitting 11 | 2008 | 2010 | 23 |_| irregular procurement of Electrical] 0 Fitting 312 | 2010 | 2011 | 16 ‘Outsourcing of Services o jo 13 | 2010 | 2011 | 6 | Irregular purchase of Fixed Assets ° oT 14 | 2010 | 2011 | 7 "| Purchase of Stationery beyond the | O 0 power delegated to HOD 45 | 2010 | 2011 | 13 [1 | CreationofNewPosts === | =O 36 | 2010 | 2011 | 13/2 ‘Appointment of staff during the 2010- | O oo a a7 | 2011 | 2012 | 6 ‘Undue advantage given to the ° contractor providing housekeeping, services, security services [18 | 2011 [2012 |7 ‘Appointment of staff during the ° financial year 2011-12 19 [2011 | 2012 | 12 Expost-facto sanction of the ° Competent Authority for regularization of the expenditure 20 [2011 | 2012 | 13 Purchase of stationery and printing ° 0 ‘materials over and above powers delegated to the HOD 21 |2011 | 2012 | 17 Huge amount spent on purchase of | 0 yo plants during the month of March, 2012 19 Meeting expenses for AC/EC/FC over and above the delegated powers 23 [2012 [2013 |6 "Purchase of Banned items 0 0 24 | 2013 | 2014 Irregular procurement of Furniture ° oO ‘Non filling up of vacant posts ° 0 25 | 201426 | 2017 27 | 2017 29 | 2018 30 | 2018 32 | 2018 le 2088 34 | 2019, 35 | 2019 2018 2018 28/2018 | 2019 2019 2019 | 31 [2018 | 2019 | 2019 2019 2020 36 | 2019 | 2020 37 | 2019 | 2020 38 | 2019 | 2020 & housing keeping services through outsourcing “| Reimbursement of mobile phone charges to the staff Non recovery of Rs. 16.075 Crore from Delhi Judicial Academy ‘Non levy of penalty amounting to Rs. 5843/- (A) Irregular payment on a/c of assigning Additional Charge "(B) Irregular payment on account of assigning Additional WMT Undue advantage given to M/s Hotbo» Meal Service to run the Cafeteria Non recovery of monthly rental from UCO Bank for setting up of ATM Kiosk ‘Memorandum of Understanding (mou) "| Irregular purchase of Vehicle Sharing of expenditure with Delhi Judicial Academy Creation of posts of Accounts Functionaries in National Law University as per guidelines Non finalization of Pattern of Assistance improper award/extension of security | O 5843 180000 188000 24000 149208HOD/H.0.S/D.0.0/Cashiers ‘The following officials have served as HOD/HOO/DDO/Cashier during 2020-21 and 2021-22 ‘Sr. No. Sr. No. Head of Department Name & Designation Chancellor ~ | Prof. Srikrishna Deva Rao 1 — HEAD OF OFFICE Name & Designation Prof. G S Bajpai, Registrar Prof. Anupama Goel Prof. Harpreet Kaur Period (01.04.2020 to 23.09.2020 24.09.2020 to 31.03.2022 | Period (01.04.2020 to 11.01.2021 11.01.2021 to 27.01.2022 28.1,2022 to 31.03.2022 DRAWING & DISBURSING OFFICER Name & Designation Prof. G. S. Bajpai, Registrar Prof. Anupama Goel, Registrar Prof. Harpreet Kaur, Registrar CASHIER Name & Design: [Period 01.4.2020 to 11.1.2021 "11.01.2021 to 27.01.2022 28.01.2022 to 31.03.2022 Period ‘There is no position of Cashier X&BUDGET SANCTIONED AND EXPENDITURE STATEMENT SUB HEAD WISE FOR THE AUDIT PERIOD 2020-21 INCOME Particulars Heads of Ac; Unspent Balance -198337842,) 171681256 ~~ Salary! General Grantin-aid received 80000000 20000000 AILET 36000000 Admission Fee | 416500 Library Fee | 1635000 Reading Material Fee | 1170000 Registration fee for Ph. 1130000 luition Fee 62857427 LLM (Professional) 13291603 Business & Commercial Law Couse Fee 276000 Continuation Fee-PHD 480000 Copyright Course Fee 450000 Course Fee Diploma in ADR 2035000 Course Fee Insolvency & Bankruptcy 616000 Fxamination Fee 1895271 Room Rent (1503000) Hostel Charges (1670500) Fine 9389 eae re ate ee ne We Interest carned On Fixed Deposit 399447 Miscelianeous In 203930 Project income 199017 License fee 296859 Overhead/ building rent/ Cafeteria Rent 676051 WWF India (Fee share) 451410 Participation fee rs9404 | Total 80000000 141890704 i Me Assets 5000000 5000000 a “s 6064249} ee Total 105000000 36000000 416500 1635000 1176900 1130006 52857427 13791603, 276000 480000 450000 2025000 610000 1855771 (1503000), (1670500) 9389 931896 3909447 203930 399017 256858 876051 a5iag. 189404 226890704Y EXPENDITURE Particulars Salary Salaries to Teaching Staff 82792230 Salaries to Non-Teaching Staff 25604234 Lower Subordinate Staff (LSS) 13571878 Bonus 289493 Leave encashment 3821197 Death Cum Retirement Gratuity 2335160 Composite Grants 1168000 Children Education Allowance 11683000 Leave Travel Concession 1379886 Honorarium/Overtime 26600 Employers’ contribution to Provident Fund 11147914 FPF Maintenance Charges: Administrative charges 427956 Cultural and Promotional Expenses Death Penalty Project Examination Expenses International\National Moot Court Competition IT Connectivity \Services Fxpenses Online Legal Database & Newspaper and Magazines Seminar\Symposia \Workshop \Conferences -abroad Visiting Faculty Fee Waiver\Fee Concession Electricity and Water charges Guest House Expenses House Keeping Expenses Legal Aid/Legal Awareness, Internet Fee Journals Fee Medical Expenses Membership fee Registration fee ther Misc. expenses stage and Telephone Expenses tinting & Stationery fessional Expenses dit fee 2994488 Heads of Accounts General 621811 600000 1688617 903254.16 3074498 2768747 707985 2478500 298750 8576345, 154155 12426526 40000 5000 2500 0 374751.07 1029775.14 1661419 1764880 3578935, 396800 Capital one Total 82792230 25604234 13571878 289493 3821197 2335160 168000 1683000 1379886 26600 11147914 427956 eign 600000 1688617 903254 16 3074498 2768747 707985 2478500 298750 8576345, 1415s 12426526 40000 000 2500 2ooaase 37475107 102977514 1661419 v7ea880 3578935, 396800Travelling (including Foreign) & Conveyance Expenses Watch and Ward Services Unutilized Grant- Capital Landscaping and Horticulture Expenses Maintenance of Machinery\Equipment Repair \ Maintenance of Electricaf\Civil\PH Insurance expenses Maintenance of Vehicle Petrol, Oil & Lubricants, Bank Charges Computer & IT Networks Furniture & Fixtures Plant Machinery and Equipment’s Library Books Journal Total 640116.65 13863658 2786968 4126828 734700 11280283 71960 313514 345898 15274,36 146242036 | 77332448.38 2020-21 Head of Accounts Salary General Capital assets Opening unspent -198,337,842 171,681,256 33,985,911 Total income 80,000,000 | 141,890,704 5,000,000” Total Expenditure 146,242,036 7,332,408 213,032 Unspent Balance -264,579,878 | 236,239,512 31,198,943 198888 351837 625336 297836 739135 2213032 Total 60,642,497 226,890,704 225,787,516 640116.65 13863658 2786968, 4126828 734700 11280283, 71960 313514 345898 15274,367 198888 351837 625336 297836 739135, 225787516.4re) BUDGET SANCTIONED AND EXPENDITURE STATEMENT SUB HEAD WISE FOR THE AUDIT PERIOD 2021-22 (INCOME) Particulars Heads of Accounts Unspent Balance 764579878 | 236,239,512 | -31198943 | -59,539,309 | Salary | General = Total Grant-i-aid received 0000000 | 25000000 105000000 AILET | 15500000 15500000 Admission Fee 384500 384500 Bridge Course Fee | a1as000 4146000 Internet Fee | 1818500 1818500 Journals Fee 765250 765250 Library Fee | 1456000 1456000 Reading Material Fee | 1240000 1240000 Registration fee for Ph.D. | | 1400000 1400000 Tuition Fee | ere 67362200 Miscellaneous fee | 90666 90666 LLM, (Professional) | 2524000 2524000 Business & Commercial taw Couse Fee 6000 6000 Continuation Fee-PHD 795000 795000 Copyright Course Fee | seaees 192841 Course Fee Diploma in ADR | | -20000 10000 Technology Law and Policy Course | 125000 125000 txamination Fee 2285007 | 7285007 Dissertation fee 72000 72000: 1D-Card Fee | 100 100 Room Rent | | 4512000 4512000 Hostel Charges | | so16s00 5016500 Moot Courts/ Seminars/ Workshop Fee 1242500 1247500 Sports and Games 942400 947400 Iferes ened on Savings Accounts with scheduled ae aoe interest earned On Fixed Deposit | 687907 687907 Miscellaneous Income 3493565 3493565 Dues Received from Delhi Judicial Academy 27218748 27218748 Project Income 571888 | s7ia8a license fee 266671 | 266671 Guest House Boarding/ Lodging Charges | 3100 3100 WW india (Fee share) 1417022 | 1417022 Participation foe (18320) (18320 Total 80000000 | 171073967 © 251073967Particulars Salaries to Teaching Staff Salaries to Non-Teaching Staff Lower Subordinate Staff (LSS) Bonus Leave encashment Children Education Allowance Leave Travel Concession Honorarium/Overtime Employers’ contribution to Provident Fund EPF Maintenance Charges- Administrative charges Deposit Linked Insurance Scheme Convocation Expenses Cultural and Promotional Expenses Examination Expenses International\National Moot Court Competition IT Connectivity \Services Expenses EXPENDITURE Salary 91079891 29102899 14472978 329412 193611 1861500 404811 33800 12449601, 582683 82942 Online Legal Database & Newspaper and Magazines Seminar\Symposia \Workshop \Conferences -abroad Visiting Faculty Fee Waiver\Fee Concession Electricity and Water charges Guest House Expenses House Keeping Expenses Diploma/ Certificate Courses Medical Expenses Membership fee Registration fee Other Misc. expenses Postage and Telephone Expenses Printing & Stationery Professional Expenses Audit fee 2749810 Travelling (including Foreign) & Conyeyance Expenses Watch and Ward Services Advertisement Expenses Landscaping and Horticulture Expenses (Garden Expenses) Maintenance of Machinery\Equipment Repair \ Maintenance of Electrical\CiviNPH Heads of Accounts General 2378228 572694 481040 869359 2982049 5191768 434982 3102500 909250 19660006 262870 12499933 2663034 0 621542 751336 1801927 1083393 1310178 34255 734491 14154692 278283 2980395 1205379 18021337 Capital Assets, Total 91079891 29102899 14472978 329412 193611 1861500 404811 33800 12449601 582683 82942 2378228 572694 481040 869359 2982049 5191768 484982 3102500 909250 19660006 262870 12499933 2663034 2749910 621542 751336 1801927 1083393 1310178 34255 734491 14154692 278283 2980395 1208379 18021337v v Insurance expenses 26698 26658 Maintenance of Vehicle 285155 285155 Petrol, Oil & Lubricants. 423814 423814 Bank Charges 12299 12299 Computer & IT Networks 3465456 3465456 Furniture & Fixtures 915705, 915705 Plant Machinery and Equipments 1847307 18473007 Library Books 264970 264970 Journal 1562500 1562500 Total 153344038 95782887 8055938 257182863 UNSPENT BALANCE 2021.22 Head of Accounts, Salary General Capital assets Total ‘Opening unspent 264,579,878 236,239,512 31,198,943 59,539,309 Total income 0,000,000 171,073,967 251,073,967 Total Expenditure 153,344,038 95,782,887 8,055,938 257,187,863 Unspent Balance 337,923,917 | 311,530,592 39,254,881 65,648,205 4VANANCY POSTION Following Information/ Records in respect of total staff filled and vacant post following preform - Teaching Data Filled S.No. | Category/ Designation “regular | contract? 1_| Professor 2 3 | ~2__| Associate Professor 18 10 3._ | Assistant Professor 30 17 4 | Librarian 1 0 5 | Deputy Librarian 1 | 6 | Assistant Librarian 4 2 7 | Coordinator Distance Education 1 ° ° [ 67 33 10 in addition to above, Four Visiting Professor, are also working on consolidated salary. (08 Associate Professor have been promoted as Professor of Law under CAS and posts have been upgraded to Professor as a personal measure as per UGC regulations. ++ 03 Assistant Professors has been promoted to Associate Professor (02 Regular and 01 Contract) & under CAS Following Information/ Records in respect of total staff filled and vacant post following performa as on - Non-Teaching Data Filled Vacant S.No. | Post's Sanctioned Regular | Contract Total | Post 1 _| Chief Warden (Girls Hostel) Deputy Registrar ipal Private Secretary 4 5__| Technical Officer (17) [6 _| Section officer 7 | Private Secretary [8 | Senior Assistant 9 | Senior Stenographer 10 | Professional Assistant (Library) 11 | Technical Assistant (IT) 12_| Assistant - 13 | Stenographer 14 _| Auxiliary Nurse (Female) | 35 _| Semi- Professional Assistant Junior Technical Assistant (IT) Technion (Audio & Visual) |es a [aac sf 19 electrician mae 0 4 20 _| Driver 8 a 7 21 _| Cook _ a 3 0 3 | 22 | Multi-Tasking Staff 24 14 5 19 [ia a (ae las | Statutory Audi Statutory audit of The Registrar, National Law University, Dwarka Sec 14, New Delhi for the period .01.04.2020 to 31.03.2022 has already been conducted by AG (Audit), Delhi in Aug. 2022. Maintenance of Records The maintenance of records of the The Registrar, National Law University, Dwarka Sec 14, New Delhi for the period April 2020 to March 2022 was found satisfactory subject to observations made in Current Audit Report and in Test Audit Note. Observations made in current audit report and in test audit note. N KUMAR) party -IV=I Unspent Balance “5 681,637 | po aaa atnoaor e TWSOTIATA | 16376602 E Salary 136,117,435, i 0,000,000 | 142,220,407 [4 198,397,502 |) (SUBODH KR. DAS) INTERNAL AUDIT OFFICERaS Bg: S52 ae eee pree'? yc ie : re sh tes sue utsourcing of services: University nad procured dataited below room podiums, Hostel Katee ffier obtaining 3 quotations from the Wa market by the purchase commit, During the test check of the records, the following shortcomings have Beer noticed For all the purchases except for CCTV, lass For al end outsourcing have BOeN aoe . vee the above purchases of eae si OU university has not assessed an) requirement, No specifications nave been | D reed for obtaining the quota except CCTV, class FOOT podiums, | ‘ Hostel Kitchen items.) furs, Hostel Kitchen tems 1 CTV. priversty has plaged the tender ovement in thei UniversitY web site only | . Tn pean pana te 2 ew the observation of Provisions 4a7 (2), 150 oF 154 wath regard obtaiing tne sine ‘imited fopenatsprcot-t oe aw Further the IT equipments have not been procured from OGS&D or from ‘any authorized dealer ‘as per the instructions of the IT department rather they have been obtained from local market Test Check shows that during . 2008-09, 68 computers, 2 laptops, 4 Del ‘Servers for academic block have been procured for Rs.38,79,528- and during 2009-10 the university has procured 2iaptops, two touch screen Pes, 21 ‘computers for Rs.11,48256/- Ffanout even considering the DGS & D Rates. ‘As per provisions of Rule 158 of GER to ensure due performance of tne As po rovions oO Souury of 5 wo 10% & Be oblast successful bidder. ‘The university has ‘not st any performance eecurity guarantee except CCTV. class room podiums, Hostel Kilchen items - 38 “The university has not entered into any agreement Te i ras avn te coe of A SoS and wach 8 wat ror is ot ce now evry SO. tne aosromages om te agency incase of afoul from two different Mls Golden ‘campus. The University thas allowed these ‘and fixing any renticense / the irregular purchases regard touniversity regarding supply /delivery from the Hyderabad and the details of the VAT charges paid for other State ‘* The other printing works from S.No.2 to 6 the Nageswara Graphics, Hyderabad. And also been got done trom * _Similarty without inviting the tenders thy Gniversity has received quotations for the Prospectus-BA LLB 2™ bat: the university has awarded the Hyderabad, * For the 10,000 prospectus We university is distributing them free without fixing any cost so that only/ligible can purchase them. Further other than stock entry no record of fistribution has been prepared with regard to the Prospectus worth Rs.9,Stlakhs & 2.57lakhs. lo Kala Jyothi Process Pvt. Ltd, of ics it seems that the University has extended undue advantage to the Printers. as no provisions of any Govt. Rules / CVC Guidelines have been foil ‘The Administrative department needs to take appropriate action as per rules after due verification of facts under intimation to audit Pare Pars Subject: Irregular expenditure of Rs. 7.19 lakhs on land sCapping even when the executing agency PWD is still on work. Further Undue advantage given to Contractor Mis Natures Workshop vide its letter dated 6-4-09 had offered itself for the landscape designing of the complex al a fee of Rs.3.34lakhs. As per the contractor the scope of work included design plan for enhancing the Surroundings on present intemational trends of garden design and layout by incorporating movements/ elevation /pathways and preparing a bill of quantities aS per the design and providing the specifications of species to be planted. The terms& conditions offered by the contractor’ were that the contractor shall Supervise the progress once -/twice in a month, the fee did not include any Plantation activities, after submission of the plan, the period of execution of landscape needed to be completed within three months and the payment should be made in three installments.“Tne University vide its minutes dated 8-4-09 in order to give aesthetic look to the campus, the work of landscape designing was awarded to the M/s Natures Workshop as per their proposal and terms 8 Conditions O° 14-409. Further vide letter dated 2-9-09, services on einer ship basis as landscape consukant and acviec® era Professional fee of Rs.25,0001- per month. The University had awarded the on a Protesing 0 pad of one your wet 140-09 a8 pet Ine Tse samvtions of the cori, The consultancy was continued uPlo 31-8-10 and a payment of Rs.3,85,000/- has been released for consultancy: During the test check ofthe records the following shortcomings have been noticed: «NO provisions of GFR /CPWD Manual have Psen considered in ao srring the work, it shows that the University is not ollonr the award “Geant Sanctioning Authority with regard to economy measures. «No verification of particulars of contractor atleast of the architectural Qoalfication, registralion of the conéracior with tne Govt.agency, PAN No on. eaieitpoon made by the University in awarding the «wok onstruction and development work of the executing, S9e° Pee ears gong on in the campus. The PWD had hencec Oe ‘only the building blocks of academic, library and hostels only to the ory erst Other than the building blocks no othor area, eS been ono yer to university. The work of landscaping pertains the PwD{Horicuture). Further the University has rch obtained any FOC trom the PWD for getting the work executed through private contractor. «When the development work of the PWD is stil going O° getting Pener executod through private contractor al @ total Cost of R56 tne we para burden of Govt. grants and that to0 without following ny provisions of rules and administrative approval ‘The university may submit the case to their administrative department for consideration of facts and reguarization of the expenditure of 7.19 lakhs, under intimation to audit.improper purchase of Foreign ace library it t detailed " S3e ad ~ pas decri-o9 [0°71 Hay oe” Pe iC ‘Subje Pape Subject During the audit period the University has procured the library books as below ~ | Rs.2,60,05,716/- RS.2,75,61,103/- ‘Test check of the library books records daring 2008-08, revealed that the purchases were made from the book sellers who ever offered themselves for Supply of books though the university has not invited any rates. During 2003-40 on the basis of the quotations received [though the university has not invited any tenders) from the book sellers the University had offered the purchases to the Mohan Law House as this book seller has offered the highest discount rates for Indian and Foreign Publications. Cut of the value of the library books as mentioned above it has been observed that 40 to 50% books are of foreign publications. The booksellers Gflered the exchange rates on the basis of the decision of the Good Office Committee and the University had procured the books on the terms of the book sellers. [The GOC rates are decided on monthly basis by the Book Sellers ‘Association and some of the libraries opt for the GOC rates} The University has never considered the Bank exchange rales for payments to the foreign publications. Test check of some of the dates of bank exchange rates showed that there is 2 difference on the higher side upto Rs.5/- between the GOC rates and bank exchenge rates ie GOC rales are 10% higher to bank exchange rate. ‘The University has never tried to assess the difference in exchange rates in order to check thal which rates will be beneficial to the University. Due [0 non ‘Consideration of the bank exchange rates a loss to Govt Grant cannot be ruled out. ‘Though as per the provisions of the GFR for library books the purchase procedure need nol be adopted but itis inthe interest of the University and to the Govt: Grants that since the purchases are running into crores the university may ‘adopt the purchase procedure as laid down in the GFR. is also reiterated as the University is making advances [as por test check an advance of RS 33lakh has been paid ] to the Mohan Law House without framing any terms & conditions nd obtaining performance security and following the provisions of the GFR.orooseF /rord te 7 Henceforth the University may fallow the provisions of he GFR. The total Joss eth Goxt Money fr the au prod due wo non adoption sane ccchonge rates may be assessed and the report may Pe submitted to the ‘Administrative department under intimation to audit ‘Administrative department nay look into the matter atts level as 2 huge Govt. money involved. rang Reon y Phooey — Subject: trregular purchase of Vehicles During the year 2008-09 the university has procured the follow use of Vice —chancellor, Registrar & Office use ing vehicles for the SNe. |Delalls of Vehicles Purchased & Cost of Vehicle Date of Voucher/purchase—_ 4 Honda-Civic V MAT [26-8-08 i7eai7e | 2 (07,93,287/- iar [1,70,5551- {As per the Economy measures issued by the Ministry of Finance, GO!, subsequently endorsed by the Finance [Budget] Departmont, Govt of Delhi vide endorsement no.F.14/9/2005/-Fin {BY2190 dated 9-1-2006, there is ban on the purchase of new vehicles ‘and in exceptional circumstances the vehicles can be procured with prior concurrence of the Finance Department. Further as per the Govt. instructions from time to time issued for use of the ‘staff cars, the above vehicles are not authorized for purchase for Govt.use. The Univoriy for the above lapses may seek expost facto approval of the ‘Administrative and Finance Department under intimation to audit. Para, von! 5 Subject: Irregular purchase of Cellular phones ‘and reimbursement Govt of Delhi, Finance {Exp.t} Department vide OM No.F U69VFtin[E 1y2002- Gar1087 dated 24-1-03 have issued guidelines in respect of use of Cellular phones for official use on the basis of the GOI instructions. As por the guidelines fhe cost of hand-set for callular phone would be limited to Rs.70,000/- andt the monthly ceiling of Rs.1500!- as rental and call charges shall apply. Further global roaming facilty shail not be allowed. During the test check of the record it has Cae vowed thal the University has procured the 2.caluiar sets fo each offcor ud v 4)noogeen HF DeogreF beyond the norms and the monthly celing of call charges is also not being followed as detailed below. Taltular Phone | Cost of Hand ‘Set [Monthly ‘charges paid procured for SNo. Vioo- Biacktberye [For Deco Rs 17,100-Aneluding Chancellor | RS.23140/- 8 | global ‘roaming. Nov,08- "| Nokia 3600 @| 813,987 & ‘6103-10,000/-AS per Rs.9260- test check the bils exceeded the above norms in other months also. tro DeadeRssz25- E20 Rs.2,.613/-. As per test bills exceeded the above norms in ‘other months also. ‘The extension of facility beyond the instructions of Govt. & irregular and the ‘excess facility beyond norms may be calculated and necessary recoveries may te made from the concemed officers after seeking Me ‘administrative approval and under intimation to aut Subject; Non-framing of Administrative Rules! Regulations ‘As per the S.12(b) of the conceming the admit including prescribing the procedures to be folic ‘of the University in the dischs ‘the Statutes: and Regulations ‘Council respectively. tions of ‘hon teaching staff. All the ‘pasis. it has also been ot given ary open advertisement pasis of teaching oF NON intents on scale benefit Pine university has extended the PSYas seorroa ng 0% ON In view of the UGC instructions from time to time opinion of the UGC may be sought wih regard lo grant of higher benefits 10 lhe teaching faculty under A intimation to audit. Similar ‘other cases may be reviewed. Para, Rove. Subject: Irregular Pay fixation Vide GO! DOPT OM No. 12/8/200-Pay-I dated 30-3-10, it has been recommended thal in case of candidates working in PSU Universities, semi Govt Institutions or Autonomous Bodies who are ‘appointed as direct recruits ir after 1-1-06, their pay may be fered by granting Wem the Grade Pay Gtlached 10 the post vide Soction.t, Part A of First Schedule to CCSIRP] Rules,2008. During the course of test check ofthe records, contrary to the above provisions the university has fixed higher pay in the PSY ‘pands in the following cases: ‘on Direct Recruitment after 4-1-06 ha, é Dr. Seshan Radha has been directly appointed as Professor of Economics in the Grade Pay of 10,000/- at the pay of Re 23,000. in the pay band of 37400-67000 wef 67-09 as per the UGC guidelines, The incumbent has been allowed one ‘additional increment of Rs. 15901- on the basis of her previous service that the incumbent might have camad inorement had she been continued there, The grant of additional ‘herement to the Professor is itregular as par the Rules. Fence amount of RS. 31,803%- [upto9/10] being the excess ‘amount paid may be recovered after due Seifcation at the earlies| under intimation to auc. ‘Sh. Baldey Singh Technician : h, Baldev Singh has bean appointed Sn cial {Elecrical-Audio-Video) wef 23-09 on eontract in the Pay band of 200-2200 /Grade Pay 1900. “The pay of the offical should have been fixed of Fe77a0 in the pay bend as per Section I Part A of First CCS{RP]Rules,2008. But the university has allowed him six advance increments: ‘and his pay has been fixed at Rs.9130/- in the pay band which is irregular as per the rules. Henosforth the benefit of excess increments may immediately be stopped. Hence an amount of Rs. 44,311H{upto 9/10] being the ‘excess amount paid may be recovered along with ail the excass amount patd thereafier after due verification at the earliest under intimation to audit.of ep Me ee Subject: Irregular pay fixat Vide GO! DOPT OM No.3/13/2008-Estt(Pay I) dated 11-11-08 and subsequent datfication dated 5-4-10, the GOI framed rules with regard to the applicability of CCS{RP) Rules 2008, to persons reemp! arerrebrement and whose pay is debitable to Civ Estimal pay of the re-employed persons is to be fixed On {after deducting the Pension Portion 2s per the last pay drawn OR [i] minima of the Pay band/Grade pay Poplcable to the post 8s per the option of the employee, During the test check of the records the following irregular pay fixation has been noticed: arSinah, Professor: Sh. Amer Singh has oot appointed as Protessor wel 12-2-09 on coniract, The concemed has retired from the previous Tratitation on attaining the age of superannuation and is drawing the pensionary benefits from that particular institution. Hence his pay has to be fixed as per the provisions of re-employment. But the university Thus fixed his pay at Rs.50340/- in the pay band of 37,400-67000 /Grade Pay 40,000/- protecting his last pay drawn instoad of Rs 43000!- /Grade Pay 10,000! .e minimum admissible on re employment as per the above norms nied the post of Professor on in the pay band of 37,400- fixed at Rs.50,340/-8GP Further Sh. Amar Singh has ben appci regular basis wet 8-6-09 by the selection commite® it 67000 IGrade Pay 10,000!- and his pay has been 10,0004 protecting his previous pay which is regular. If the officer has already retired on ‘on and the University has appointed him 3t direct professor then his pay should have beck ‘fixed as per the UGC guidelines toplicable i.e at Rs 43000 (Grade Pay 10,000! Inview of the Guidolines on re-employment OR as Po! the norms of UGC the pay of Sh. Amar singh should have beeh fixed at Rs.43000/- Grade Pay 40,0001. Hence an amount of Rs. 1,61.713)- Deine the excess amount paid may be recovered afier due verification at the eartiest under intimation to audit. Sh. O.P. CI Lib ef 22-609 on contract basis for a period of one Your ‘As the officer has been appointed after superannuation his Pay has been fixed after deducting the Pension from his last pay and nis beste pay has been fixed at Rs.17.500- The officer has represented to the University on the basis of the case of Sh ‘Amar Singh, to refund his deducted portion of pension “The request of the concerned is pending. As par above rules the representation of Sh.0.P. Chadha cannot be crigered and in view further action may be taken only with the approval of competent authority.:_ The concemed has been allowed HRA be Hol for the rented house No.1, Gautam Nagar, =p" * the office record the officials residential address Sie jid Moth, Delhi. In view of the variating facts, the fe of RS.78,37 1+ claimed as deduction U/S 10 of Hence as per the taxable slabs applicable to the 16,2701. being the income Tax & Coss may be 0 after due verification of facts and under intimation febate on furnishing of rent ‘New Delhi. But whereas as 198 to Vide Dte, Of Higher Education, Govt. of Delhi letior no. DHE 13(24)misc/MVI2009-10 /4019-22 dated 69 10 " No. 1 | Watch and Ward Service M/s White Fox Support Service Pvt. Rs.43,84,902 2? | Housekeeping | M/s Golden Experts Services & Rs.53,95,/97 | M/s White Fox Support Service Pvt. Ltd. Details of Services | 3° (| 1fServices Rs.50,006 per month Time Infosystems (P) Ltd. 4 | Internet Expenses Tulip Telecom Ltd. Rs.11,98,988 : oliowing irregularities were noticed in respect of the above serves, 4. No Codal formalities have been completed for outsoui=0k she above services. 2. No guideline on contract management under GER 203 20% act compietee - 3. No Security was kept from the contractors. 4, No terms and conditions of contract were finalized in most of cases. s decided during the awara of contacts. Bet {R.K, Sharma) 1A0 (ELFA; 5. No validity period of contract wasw Pag Irregular purchase of Fixed Assets 0° Para& —_Un-spent balance transferred to the corpus fund wre ® n” or ‘As per condition number 11 of the granysanction orders issued py “FE wld ne close of the q\ conserved that excess of income over expenditure g ation of funds was approved by Lf (deduct the unspent amount while fund. Grant sanctioning ‘tioning authority may also consider the releasing further grant; following funds/ surplus while re}éasing further grants: : - Surplus §undgpvaitai i | Universit \ | wt balan 5,26,44,083 | { | r uv 2/45,67,386 | ' Un spent balance 20: f S 2,95,85,046 | i | Entrance Exam earmar a a 2,40,95,988 | "Students welfare fund x 10,34,535 | on 11,70,000 | Campus Development Find ‘Total Surplusfund 13,30,97,038 | s, it has been observed that amount ed on the liability side oi balance sheet forth RS.53, 34, 672/-acceptances. AS pet ICA, sundry creditors and acceptance shoule accounting standards ‘ reflegted in financial statements confirm the balance; editors Therefore/universfty authorities may obtain confirmation from cre and acceptances and shown to the next audit. z f AS hf) Vary — nd required versions types Grant ini Aid from Delhi .d with the prion approva’ This University is newly growing establishment a! cture, Being this University is gettin af new infrastrut be procure’ Govt. hence all such infrastructure can only3e . 6 usje 2o1or > __of the Delhi Gow. /Finance Department. Whereas is noticed that Lae ~ Tapproval has been sought before any procurements. In this regard order has ES been issued by Delhi Govt. but no action has been taken by the University wr Further following major irregularities have noticed:~ of i) Purchase of 6 Ac’s from M/s APCO AIRCON vide voucher no. 41 dated 22.06.2011 amounting to Rs.3,72,000/-(Rs. Three lakh seventy two thousand only) and installation charges of Rs.1,02,450/-(Rs.One lakh two thousand four hundred fifty only). The procurement of Ac is a banned item hence prior approval of Finance Department, GNCT, Delhi is required. Further no codal formalities have been completed for the procurement of Ac as per G.F.R. 151. it) Purchase of Gym Equipments amount to Rs.22,82,811 and Rs.1,60,000/ {Rs.One takh sixty thousand only) have been procured without | completing codal formulates as per GFR 151, for the above procurement | advance permission of Finance Department though Higher Education ® required being one time big investment having n° prio! budget approval. i) During the year 2010-12 the University has procured one Vehicle (Marut: | ECO) and using as Ambulance Service for the University ‘amount to Rs.3,55,570. As per the economic measure issued by the Ministry, of Finance \ subsequently endorsed by the Delhi Govt. vide no. F 14/9/2005/Fin. | 8/2190 dated 09.01.2006 there is banned on the purchase of new ehicle exceptional circumstance Vehicle can be procured with prior concurrence Finance Department of Delhi Govt. Further as per the Govt. instruction from time to time for use of vehicle from are not authorized for the purchased for Govt. used The University for the above lapse may seek ex-post facto sanction of the Finance Department in intimation to Audit~ que eetectl ee “Stationery beyond the power Delegated to HOD 7 8) Pa Purchase: roa Buring the period of Audit University has purchased stationery items worth 1 Vv s.14,21,417 /- as under: we i i} Computer stationery worth Rs.4,76,512 = oe Se ii) Printing & Binding and stationery worth Rs. 9,44,866 ond the power of HOD as Delegated In Financial is empowered to procure stationery uP £0 1 of Finance Department, GNCT Delhi be The above purchase is bey Power rules by GNCT of Delhi as HOD 18s.5,00,000. Hence ex-facto approval obtained under intimation of Audit. para 8 ~ Non Payment of Proj Jary has not pay property Tax to MCD s° Ithas been observed it ‘contact to MCD to settle to Property Tax. SO teres seventy six only} fatoenses on commercial rates | 9% edyedional Growth institution should Be | ayKase with the Maise with the concerned ot commertial vo Domestic Category. Over payment 7 algo be adjusted in Future bills 1 has 2180 / ste meter for faculty/Hostel/ Residential & other so that the actual s.2,05,52,476/-(Rs.Two Crore fi thas been increased by the Uni made during the been intimatedA S| a4 fara 13 (a mae E Row ly a HE | fa) Creation of New Post's During the security of records it has been observed that University has created new posts as mentioned below with approval of Fxecutive Council in its 8" meeting held on 31.08.2010. i} Chief Warden 1 Deputy Registrar 1 Principal Private Secretary a Store Keeper 1 Junior Library Asstt. 2 Care Taker 1 vii) Steno Cum Computer Operator 3 vii) Typist Cum Computer Operator 2 ix) Deriver Cum Attendant 2 x} Common Room Attendant 2 xi) Mali 2 xii] Gym Attendant 2 2 xiii) Library Attendant ‘As per time to time order issued by the Delhi Govt. order No.t 16/2/2010- AC/DSFA/DS/1185-1197 dated 9" September,2021 issued by the Principal Secretary Finance Para V creation post in the grantee in it shall be with the prior approval of GNCT of Delhi the University is fully funded by the GNCT, Delhi, {b) Appointment of Staff during the 200-11 tt has been observed from the records the following staffs were recruited on contractual bases Sr. | Designation Pay Band and Grade Pay | No No. | (1. | Mali/attendant/Plumber 5200-20800 +GP 1800 7 }2. jant 5200-20800 + GP 1900 | 1 3 9300-38400+GP 4200 4 4 st, Cum Computer Operator 5200-20800+GP 2400 | 3 Is counts Officer s.20,000/-(Fixed } 1 Following shortfall was noticed failing of abovementioned post;@...») 2 + nvove post were filed during 201022 without COMPILING I g formulates (No wide publicity was giver in Nawonal News Papers) oe & | | >. Wom Rules and Regulation have been farmed for the above Post / +. No approval of Delhi Govt. was obtained for creation 29% filling of new posts. 4, No Vacancy circular was sent to Dethi Govt. for filling of posts Para14 Income Tax The During the scrutiny of/the Income Tax Calculation sheet following discrepancies have pen noticed: frar had been allowed HR#/rebate on account oy the registrar, Rs.13000// per month to Smt r-14, Rohini for year japer instead of proper yment above Rs.9000/ . ‘of proper receipt rebate Sh. S.K. Yadav, Deputy Re of Rent receipt present Usha Yadav at the R/< 2010-11, the rent pa rent receipt. As ef Income lax Rule suct should be made yhrdugh Bank. In the absen: given on HRA may be withdrawn under intimafion to the audit, after doing the needful recbve/y fg, Vishnu Apartment, Sect fent made on simple plan account of income T vara15 Rent Free accommodation Vr.PG-15 dated 1/11/2010 Rs.4163 accommodation fal furniture provided with rent ‘me in the total Income of the it withthe University has Housekeeping Expense Benioes dusting the Financial incured ; work and sum Year 2011-12he 3 = feel oy BOY 2 During the scrutiny of the housekeeping, Security and Sanitation record > provided by the University, the following short comings have been noticed during the Audit of financial year 2011-12:- 1) The University has outsourced the security and housekeeping service since its inception of the University i.e. 2008 without obtaining financial ‘approval from the Administrative Department ie. Ote. of Higher Education. 1) The contract for Housekeeping and Security service has been awarded to Mis White Fox Support Service (Security and Housekeeping] and M/s Golden Experts Service [Housekeeping-Academic | Block] without completing any codal formalities as GFR 178-185 of 2008. li) No agreement has been signed with the contractor ie. M/s Golden Experts Service, while signing agreement with the M/s White Fox Support Service, no time limit of extension contract has been fixed as per the ( GFR-204. Moreover, in the agreement signed with the M/s White Fox Support Service, the University authorities did not included the penalty clause for the contractor in case, if he provides inferior and inadequate services. In the absence of completion of above terms and conditions the payment made to contractor during 2011-12 becomes imegular and require ex-post facto ‘sanction of Administrative Department. bat Poor 1) @ eght nt of the financial year 2011-12: - It has been observed from the records the following staffs were recruited on contractual bases without giving wide publicity in the newspapers:- Sr.No. Designation “Pay Band and Grade Pay | No. of = a8 posts ra 7 Visiting Professor Rs.70,000 on consoidated {1 2s Professor of Law Pay band-V with AGP |2 __|Rs10,000- ‘Resistant Professor (Law| [Pay bandlll with AGP Res.6000/- es Research Associates [law] | Rs.25,000 per month _|2 Assistant Registrar R5.25,000 on Consolidated | 1 = per month, a ae Private Secretary Pay band-il with GP Rs.4800/- | 2 a ___| Fined Rs.25000 “Typist Cum Com-Oppir.| Pay band-l with GP Rs.1900- | 4 Care taker/Drivers a Bi tit J~ rs Following shortfalls +4, Above post were filed during 2011-12 without completing (ne {novwide publicity wes aver National News Papers): 2 (owe en on ae Hoe ego a 3 No approval of Delhi Govt ‘was obtained for hand fling of new posts 4. No Vacan' fling of posts: Paras ‘On the scrutiny of the records prover 2011-12 ithas been seen that "e doctors ‘ald honorarium as per detall gen D7? f rank are usi than the prescribed rates. Rs.6.00 per km(Over_ 16 hp) the officers. During 2011/12 Re.5,00 per km. Henge th Re ed Fis,64040/- for 12808 kn @ Xthorilies may recovel 'Rs.1.00 per km ie sty Ano realgothe charges may be claimed . o this d charges @ Rs.3.00 per hour for the period of detention, whether grion charaee @ yoring hours ofthe sta! care Od fyable to the chauiffeur are a'so recoverable.'s.500.00 per month without any supporting usage fudit is of the view that either the reimbursement be made ‘actual basis i.e. on production of mobile bill or the fixed Tay be included in the taxable income of the officers/ofiicials. gy ‘Compliance of the“Same may be shown to next audit. se eo Para 11 observance of GFR and economic GNCT. to time:- The NLUD is a 100% grantee institute of getting annual grant for recurring and non. Government of NCT of Delhi, The grant ha: conditions as envisaged in each sanction grant-in-aid:- 1) The University GNCT of Dey , GNCT of Delhi/CVC is duly followed ices oF while executing projectwork furniture if nin: aon Qa a (al of. a GN Ini] During the scrutiny of the records for the financial year 2011-12, it has been observed that the University has spent a huge amount on the purchase of office furniture amounting to Rs.22464972/- & Rs. 381544/- for staff residence. No codal formality and approval of the competent authority has been taken before incurring the expenditure. As per the circulars & notifications issued by the Finance department from time to time there is a economy ban on purchase of furniture items and as per Delegation of Financial power to HOD & HOO issued by Finance department stipulates theirement of F.0's approval to ft Prefore, advised thal an ex-post face sanctio ro items. tt is, therefore, wnt auihority may be taken for regularzing ‘com intimation to the audit. w of f ut L of the c: it iis, it has been noticed that the (On the scrutiny of the annual accou items as detailed below. University hes purchased various compute's SNo. | __ Name of the items ‘Computer parts ‘AN! the above mentioned items have been purchased without taking approval from the IT department and Finance ‘Deparment of Delhi government, As per ‘of Financial power for purch ‘other items for over & ‘above Rs. 2.5 lakh approval of finance ‘department & Department of Information & Sechnology is required to be taken before ating the expenditure. It is, therefore Jgviced that expost sanction from the same may tbe taken for reguiarizing the expenditure under intimation to the audit. a para 'P ie a ‘powers delogated to the HOD. | During serutiny of the records, it hes best observed that the University had purchased stationery and Sterials amounting Rs.23,37.330/ during 2011-12, earae as per delegation of financial power "ules ‘of Gow. of NCT of Delhi, the HOD is to purchase stationery and printing Rs.{0 lakhs). Hence, University France Department, Govt. of NCT of Delhi through he expenses incured over and above the ated powers. Para 14 Execution of petty works. During scrutiny of the ‘amounting to Rs.3.13,776/- was gi 2011-12 which has the followir has bebn observed that the petty works dave Singh by the university during 1 Power rules, the HOD can undertake ing per annum, if work 1S ‘work was given to a privatePrepared and maintained while thel “+ registers bearing no authentication, ‘some of the staff are also on dept records have been maintained. government servant and Para 16 ~: all staff and to resort for 1! ‘The University authorities are 27 ir leave and other matters are recorded on simple Paging, indexing or any certification etc. Further, uation from other organizations for which no proper advised to prepare appropriate service records of regularizing large number of contractual staff required to run institute by bestowing upon them with the responsibilities and duties of the The audit vide its record memo di regarding loss/missing of library books duri Deputy Librarian has submitted vide her worth Rs.1,08,731/- as on date are sill mi ‘As per GFR rule 194 “Loss of issued/consuited in a year may be take attributable to dishonesty or neg exceeding Rs.1,000/- and rare by investigated and appropriate actior ed, Rs.¥3,122/.. Further vigilant while issuing libghry Of the effective rex ‘As mentioned above, the gudit h the Dy. Librarian and seen than Rs.1000/- resulting in therefore, advised that effoyé may be taken for tra action be taken accordingly/as per rule. In case the of the competent authority Should be sought to write ‘net loss of Rs.93,122/- Updated records be shown to the next audit. the audit period. / if any, may be shown to next audit. far 20 He shi ints. @ee march'2012. As per the stock register provided by the Horticulture section of the itd.08471/2013 has sought for the information In this context, the ly did.21/01/2013 that 44-library books Volumes per one thousand volumes of books 4s reasonable, provided such losses are not nce. However, loss of a book of a value 8 immespective of value shall invariably be ‘checked the list of books lost as provided by 2 total of fifteen books was such having price more on the library of NLU. It is, cing out the lost library books & books are not traceable approval off the loss of library books worth Iniversity authority may instruct the library staff to be more ‘books and its retum thereof by the students. Compliance "4 YY 3 University, the audit has noticed that a huge amount has been spent on purchase of different types of plants & seeds. Some of the major expenditure on plants are as. detailed below:- Date | Name of the | Quantity |~ Rate Total | Datewise plant (RsJPc)_ Total Exp. 1270372012, | Piants Not Not 3,993,750 ni mentioned | mentioned [2 |-o- -do- =do- 530,250 3. | 167372012 | Ficus black 1 150- 82,500/- | 4. [-do-~ "1 Chandi 85 ‘500 “42,500/- dohbeb >=—_ a 6. [do ——‘([Plumbria 25 7,000 25,000/- . alba pts 6. [=do- Ficus c7 3,500 |87,500/- starlixor_ ee 7 [ao hoenix paim | 15 3500___|[52,500/- 8. do yBismarkia | 25 3,000 75,000/- palm plus ijother misc. | — _ 1,07,580/- plants @. [2182012 [Nolan Big | 06 45,000 | 90,000/- 1 ists _|Specim | ee 10. {0 Washingtonia | 15 5000 ‘| 76,0007- palm 1. [to Dion King {10 2500 | 25,0007 72. |=do- Neodipsys {02 5200 | 10000- 13 | -do- ijButia palm | 10 7500 | 25,000/- | 2,98,000/- ijother mise. | — 93,000/- Licensee ~ LC 47,03, 580/- It is observed by scrutiny of the stock register that a total of Rs. 17,03,580/- has been spent alone on the above dates which is the fag end of the financial year, 2011- 12. Further, the total amount of expenditure on the horticulture i.e. on plants etc. duriag the fy, 2011-12 was Rs.27,74,765/- for which no other relevant records have been produced showing completion of codal formalities on the expenditure incurred. The institute while incurring the expenditure has not gone through the ‘guidelines issued by the Finance Department, GNCT of Dethi_ from time to time for all the departments/autonomous bodies/institutes etc under GNCT of Delhi according to which strict economy in government expenditure should be enforced while incurring ‘expenditure and where it is unavoidable to incur higher level of expenditure for justified reasons specific concurrence in this regard should be obtained from the Finance department. The University is advised to adhere to the guidelines/instructions issued by the Finance department, Government of NCT of Delhi regarding economy in expenditure as issued from time to time, The compliance and clarification, if any, may be shown to the next audit. maintain suitable Iter-wise lists apd ts and prepare ecurate retums in respect ‘of the goods and materials in pfs chayfje making it ible at any point of time to check the actual balances with’the bok balances Ae rule 190 (2) () speaks about Laatkeeping separate accounts of Fixed Assets such as © furniture and fodtures ete. in the Form GFR-40, ‘the audit: 1. The register is not maintained as, sing thereby one at any point of time will not be in a ion of the assets being kept in the University. No if Wen on the first page of the register duty authenticated. hown in one register wherein no ht forward, no proper reference of 2. All consumable, non- previous balance of date of purchase of j issued given. 3. None of the ‘registers signed by the store incharge. ‘that no physical verification of fixed assets has been done by the of 192 fixed assets should be verified at least once in a year and sification recorded in the corresponding register, discrepancies, if ptly investigated and brought to account. The office is therefore, fttain the stock registers as per GFR and physical verification ma be got done/as per rule and compliance of the same be shown to next The Ainiversity aythorities are advised to maintain the fixed asset register of ‘goods, fuyhiture etc. ites in GFR form 40 as per the provisions of Rule 190{2I{] of the GFR sir including ail iregularities mentioned above and the compliance ‘be shown to next audit. far 2 ) rot in for ACII and above. sch ated oo During scrutiny of the records, it has been observed that the university has incurred an expenditure of Rs.4,38,535/- on meeting expenses whereas as per delegation of financial powers the HOD is competent to incur refreshment expenses upto Re.2.00 lakh per annum. Hence, the University authorities are advised to take ex-post facto sanction of the Finance department, GNCT of Delhi through its Administrative Department i.e. Dte. of Higher Education authorities for the expenses incurred over and above the delegated powers.— 2 (avers) Sp zs A x & ¥ vice Tax agait ‘Medical Insurance Premium ta tenms of section 80D of Income Tax, Service Tar also is oacrmnce Premium. However, the service (ax Paid om drut mot be allowed as a deduction wnder section BOD. wonthe only claimed on the amount paid as Medical I tervice tax levied thereon. ‘employees for tax rebate on ‘observed that the following gspervice Tax also which is not ‘During the test check of the documents submit ccount of Medical Premium under section employees have been allowed deduction on ‘admissible under the provision:- Deduction [Tex to be admissible | recovered. due ‘on account | to Service Tax wrongly, allowed 3S deduction. T 3,909 wale Professor ___ ne Zp Prasannuanshu 10,64 ire Associate Professor [Anju Tyagi T1327 Ber ‘Associate Profesyor_| 5 4 950897 aa a 3 ‘The deduct ant of Medical Insurance Premium be restricted ro the of the Service Tax). The Income Tax calculation be ‘above be made from the ees unde intimation tothe audit. Such type of other similar cases be reviewed and necessary recovery be made from the salary of the employees arg bo: Purchase of banned items. Pars RA Pe 2 Pu eee: sie In terms of item no. 10 of delegation of powers cireul tee) 1289. dated 73.09.2011 procurement of furniture items, 2 falling, under ‘economy ban. The procurement of furniture items can only be made after obtaining the relaxation from the Finance ‘Department of Govt ‘of NCT of Delhi. On ‘account of clean reenter the Unies Nt ean OT Se the seanany bn Teed engender of RS, 2,061.18" om he pares of ated vide No. F-8/3/2010-AC/DS-Voucher No, 7 dated 16.08.13 *] 91 dated 38.08.17 | Computer Fable | Computer Chi Steel Almirah and oF aaa wT Eee 108 dated 25.0972 do. [Filing Catt | 10,09, 5907 [arenes ites Game Haar 8 GETS Patol Ste Co Fats ——| — garg 46 dated V6OTT2 ale Forniture 540,591, Tisp% at's Rot out of place to mention that vide Govt. Order No. F-1(89/Misc/Fin/Exp- Y2010-11/72-82 ted 04.07.2011 clearly stipulates thar whe Presence of Chief Secretary, Principal Secretary(Finance) and Yor administrate ‘Secretary in their ~ MF PARA-3:(A) Into by NLU, (Audit Memo No. 10 Dated: 18/11/2019) (Audit Memo No. 12 Dated: 18/11/2019) (audit Memo No. 12 Dated: 18/11/29 As per the guidelines issued by Govt /of national Capital rerrieky of Delhi, Finance (Accounts) Department vide their Order No 473/2010-AC/dsfa/DSIN/934-921 dated 18/7/2011, enforcing thereby financial discipline In aujdnomous bodies/erantee Ir} tution, having budgetary Support of more than Rupees five crore/Per annum from the Boviy (ment are required to enter are MOU with the Administrative Department speling out clear} the outPut targets in respect of the activities/program me/sche! litative improvement in output, being carrieyrOut and at along with commensurate input réquirement. Th output targets, prescribed in measurable units of performance, shall from the jasis of budgetary support fended to these organizations. ‘The University (NLYY has receives 12 Crore dying FY 2017-18 and Rs.9.5 Crore for 2018- 19.08 Granvinnid from fANCT of Delhind in view of oove guidelines, the university hhas to enter into a memorandum of understandja with its adm) may kindly intimatg”the urrent status of the MOU with administrative department as per guidelines issued by @ovt ff NCT of Delhi in this regard. [gi 2”, a \u—° w® ‘Non-finalization of Pattern of Assistance @ velo Finance Department for Grant -In ~aid for the year 2018-19. formulate the “pattern of Assistance with concurrence of theDepartment, GNCT of Dell. rs per the guidelines issued by GNCT of Delt rinance {x¢counts) Department vide th order No‘ 12/3/2010-AC/dsfa/0SIN/914924 et [8.07,2012, enforcing, theredy fs jal Gscipline in autonomous bodies/erantee ‘nations, W/fas been directed that, ous disdogante institutions receiving grant AS taro crore and above shall iiay action baie ets of accounts functionaries with 29 9000 Tate designation (ie. 35 equal terms OF wry stale as wel a5 duties and responsbiiOe aor post of Deputy controller pf AcEDUnKS and pay gunts Officer of GNCTD) with prior ePF apenditure and proper financial manage crite of the GNCTD on deputation basis F) ‘as per information provided/by the uni ry regarding status of filing/vacanct of sanctioned posts, it reveals that t niversity oh not created the Posts of accounts functionary wae Deputy Controller of Accounts and AccoUnts unetionary, Avhereas, Grant-in-aid received ding FY. 2027-18 is Rs.12/- pore and os t erore for 2036-19 ie. exceeding RS-10/- as Per above guidelines. / univerAty needs to create the posts of Deputy Controller of Accounts and Accounts Officer wit prior approval of FD 26 Ps uidelines issued by GNCT of Delhi in ‘this regerd.Simitar obseryAtion was also mad iPorevous audit report Meh” a3,68,000/- {Audit Memo No. 14 Dated: 19/11/2019) {audit Memo No, 16 Dated: 19/11/2019 fs per FRSR (Rule 49(i) which i stipulated 35 under:- rhe Central Govt. may appoint 2 Government Servant already holding post in 2 substantive or officiating capacity to officiate, 25 8 Temporary measure, a ane of more of other independent posts at one time under the Govt. ch eases, his pay is regulated 2s follows {W) where a Govt. servant is formally appointed to hold dual charges of two Post inthe ioe cadre In the same office carrying identical seales of pay, no additional pay shall be Samissible irrespective of the period of dual charge: provided that, if the Govt. servant Is appointed to an ‘additional post which carries @ Special pay, he shall be allowed such special pays” and further, Govt.of inda’s OM No, 4/2/39-Est. (Pay dated 11.08.1989 stated that, No additional pay is admissible to Govt. Servant who Is appointed to hold current charge of the saitine duty of another post irrespective of duration of ‘the additional charge. in practice, it Is rierved thot in a number of cases, officers are appointed to hold additional charge of current crrmrather post but the duties are not defined in the order ‘and therefore, the officer performs Si the function of the other post including even some ‘statutory function. However, 0 Sdditional remuneration pald to him in view of the ‘spedific language of the order of his “ppointment. In certain other cases, an officer's gsked to hold additional charge of another post {ehlch Implied full charge of the ather post), bet re Is not formally appointed to that post and toiecfore, no additional remuneration Is paid tolim under FR 49. esides, it is also observed that the Executive Commites of NLU in its meeting dated 30.07.2018 & 22.12.2018 has already considered ths Issue jn details and decided to go by the Financial Rules applicable in this regard. oon serutiny of the PBA, itis found that following employers has been given additional payment 25 part of the salary on account of assBnin them additional charge and being given cavrrrermuneration in eu thereof whichis irregular and needs to be recovered as per calculation mentioned below: Recovet ‘months in which additional | change payment taken 35 part of “@ 815000) per __month__ DDO may ensure recovery of above amounting to © 43,80,000/- after due verification of facts and figures under intimation to Ault, Other similar cases ‘may please be scrutinized at their own level.‘on scrutiny of the rent as part of the saler¥ Frregular and therefore @xtr2 payment made to them ne mentioned below: eR, it is found that ‘on account of assigning them addition: .ed to be recovers following employees has been BN additional at WMT work which Is fed as per calculation t Tame amore | Emer which WT | ____ Designation ——— et akanas pact ‘ie Shankar Balp6 “smarts Professor (Lam “es march 203810 0212018 He Anup Suresaranath, ements past, Professor (Lawl as para Bhate, ASS rotessr (2 Fae San kara Sharm, wens DDO may ensure recovery mentioned against after sietfar cases may please be scrutinized at | wef March 20s8t0 0382038 te due verification ae ‘of above amounting to X 1,86,000/- in r/o above employees 25 * tacts and figures under intimation £0 ‘Audit. Other their own level Ye@) (Audit Memo No. 15 ‘on scrutiny of letter dated 20. (02.2019 and otherecords, itis observed that monthly F2/ of cafeteria as per agreement Nas 10% eden veceiveasince sanuary, 2039 Hence, a recove' 4,32,000/: (ie. ® 12,000/- Pam for T1 Months upa6 Nov. 2029) js made out. vation to oe, ae oe “Zzasteeng a 9 gore but the cafeteria is still runeine thou agyefartner extension fom the futher (om M/s Hotbox Meal Services) and also seek validation opnauthorized running of rSreterd beyond July 2038 onwards from the Competent nuthority, after due verification of facts 29 feures, under intimation to Audit pie - - 3e@ ye (audit Memo No. 17 ‘on scrutiny of records, it Is revealed that of agreement was executed on 15.02.2012 between Registrar, National Law University, ‘Delhi and UCO bank to install ATM in the University premises for the term of 15 years on monthly rent of & 5,gpo/- inctusive of all res and taxes with yr would be increased 10% maximum in {the stipulation therein at S.No.1 of ‘Agreement that th rent every year on the last rent paid. However, it was observed that rent hay/not been increased @ 10% on the ast rent pal suit the UCO Bank is paying ® 5,000/- per 7 ro the university. Accordingly, the non-recovery Sf enhanced monthly rent is calculated as nder= ror nana Wel Difference | CAMO SEAIOT y nit ‘DaTOIS to Sept 2014 6,000/- Sa TOia te Sept201S— 127,600)" | Ga TOIStO Sept 701 7 | 3 13,8007. | Ga OIE to Sept. 201) 1—gxga0y- | eon0or | 27840 OaTOAT to SepIAs seer | eo,0007 | 36:624/ ‘Dek 2016 to Sepe2019 Tee reay| 60o00/-| 46.2847 eee a Treat ama pO may ensure recovery of § 1,48,208/; from ‘co Bank as pointed out above after due verification of facts and figures under intimation to Audit. s+ 1 \e c > LX _ aeAR PART-IL CURRENT AUDIT REPORT (2019-2020) Para No.1: Memorandum of Understanding (MOU). (Ref, Audit Memo, No.13 dated 07.01.2021) Rule 229(xi) of GER, 2017 and Para-6 of Finance Department, Govt. of NCT of Delhi order No.F.12/3/2010-AC/DSFA/DS-II1/914-921 dated 18.07.2011 provides that “Autonomous organizations with the budgetary support of more than Rupees Five Crores per annum is required to enter into a Memorandum of Understanding with the Administrative Department spelling out clearly the output targets in terms of details of programme of work and qualitative improvement in output, along with commensurate input requirement. The output targets given in measurable units of performance should form the basis of budgetary support extended to these organizations”. National Law University having the GIA support of more than Rupees Five Crores per annum so it is required to enter into Memorandum of Understanding with its Administrative Department. Hence, National Law University is to comply with the requirement of entering into a memorandum of understanding with their administrative department as per guidelines issued by Govt. of NCT of Delhi in this regard. Para No.2: Irregular Purchase of Vehicle. (Ref. Audit Memo. No.16 dated 08. ‘As per point No.10 of terms & conditions of Sanction order issued by Finance Department, Govt. of NCT of Delhi vide which Grant-in-Aid has been issued to the National Law University, the condition is as under: “The institution/university will ensure the observance of procedure and fulfillment of conditions ax laid down in the Govt, order No. F.12/3/2010-AC/DSF-A/DS-IU914-921 dated 18.07.2011 issued by Finance Department.” Point No.21 of order of Finance Department, Govt, of NCT of Delhi issued vide No. F.12/3/2010-AC/DSF-A/DS-111/9 14-921 dated 18.07.2011 states as under: There will be a complete ban on purchase of new vehicles including purchase against condemned vehicles. However, if for functional requirement of the grantee institution, it is essential 10 purchase a vehicle then prior concurrence of Finance Department must be obtained through the administrative department concerned."Ke File No.036/2019-20 regarding disposal & New Car purchase (Toyota Cresta Innova) reveals that the vehicle Toyota Cresta Innova (DL-9C-AS-2415) has been purchased but no approval as mentioned above has been obtained which is irregular. The University may seek expost facto approval of the Finance Department, Govt. of NCT of Delhi under intimation to audit Para No.3: Sharing of expenditure with Delhi Judicial Academy (Ref, Audit Memo. No.18 dated 12.01.2021) |In the MOU signed between Delhi Judicial Academy and National Law University on 04/01/2012, it was agreed that the expenditure incurred on Security, Housekeeping, Electricity charges, Water charges and landscaping & horticulture would be shared in the ratio of 50:50 by NLU and DIA. As per details furnished by NIU alongwith reply to audit memo. No. 18 dated 12.01.2021, the details of expenditure incurred by NIU as mentioned in letter No. NLUD/DJA/2020/1052 dated 16.12.2020 are as under: expenditure] incurred which are to be shared by DJA (in Rs.) 10,15,03,000 —_20,40,57,000 1,12,12,000 1,94,52,000 ~88,50,000 34,50,74,000 17,25,37,000, 49,7858) The higher authorities may look into the matter in order to recover the outstanding due amount of Rs. 16,75,58,419/- from Delhi Judicial Academy as early as possible so that these funds may be optimally utilized by the National Law University 4y¢ wv Para No.4: Creation of posts of accounts functionaries in National Law U guidelines issued by Finance Department, GNCT of Delhi (Ref. Audit Memo. No.23 dated 14.01.2021) rsity as per ‘As per guidelines issued by Finance (Accounts) Department, Govt. of NCT of Delhi vide order No. F.12/3/2010-AC/dsfa/DSII1/914-921 dated 18.07.2011, enforcing thereby financial discipline in autonomous bodies/grantee institutions, it has been directed that the autonomous bodies/grantee institutions receiving grant-in-aid of Rs.10 crore and above shall initiate action to create posts of accounts functionaries with an appropriate designation (.c. as equal in terms of pay seale as well as dutics and responsibilities to the post of Deputy Controller of Accounts and Recounts Officer of GNCTD) with prior approval of Finance Department, so as to ensure stringent control over expenditure and proper financial management. The said posts will be filled from the accounts cadre of the GNCTD on deputation basis failing which on contract basis. [As per information provided by the University regarding status of filling/vacancy of sanctioned posts, it reveals that the University has not created the posts of accounts functionary Tike Deputy Controller of Accounts and Accounts Officer. whereas, Grant-in-aid received during financial year 2019-20 is Rs.10,37,50,000/- i.e. exceeding Rs. 10 crore as per above guidelines Similar observations were also made in previous audit reports. ‘The National Law University vide letter dated 14.01.2021, in response to Audit Memo. No.2 dated 07.01.2021, has informed that a mecting of the Vice-Chancellor, NLU Delhi was held on 23.12.2019 with the Chief Secretary, GNCT Delhi where Secretary Higher Education, GNCT of Delhi and Registrar NLU Delhi were also present. The Chief Secretary, GNCT Delhi has decided that the proposal may be put up for relaxation of this norm to the Finance Department, GNCT of Delhi. The University has been requested to apprise whether any relaxation of norm from Finance Deptt. GNCTD, as decided in the meeting has been obtained but no document in this regard has been provided to the audit In view of above, the University needs to create the posts of Deputy Controller of ‘Accounts and Accounts Officer with prior approval of FD as per guidelines issued by GNCT of Delhi in this regard or take up the matter with Finance Deptt. for relaxation of norms as stated in above para Para No.5: _ Non finalization of Pattern of Assistance. (Ref. Audit Memo, No. 24 dated 14.01.2021) {As per the instructions issued by the Pr. Secretary (Finance), Govt. of NCT of Delhi vide letter No. F.16/2/2010/AC/DSFA/DS/1185-97 dated 06.09.2011 read with the terms and conditions mentioned in. sanction orders pertaining to Grant-in-aid conveyed by the ‘Administrative Department for the year 2019-20 and Point No.7 of order of Finance Department, Govt. of NCT of Delhi issued vide No. F.12/3/2010-AC/DSF-A/DS-I11/914-921 dated 18.07.2011, all the administrative departments shall formulate a pattern of assistance in respect of the autonomous bodies/grantec institutions under their administrative control, in consultation with Finance Department. All sanctions of grant-in-aid should conform to the pattern of assistance and rules governing such grants-in-aid> The audit has asked for the Pattern of Assistance of National Law University receiving grant from Govt. of NCT of Delhi, The NLU authorities vide letter dated 14.01.2021 has informed that the Pattern of Assistance has not yet been finalized by the Administrative Department. The same objection was also raised by the previous audits for the year 2011-12, 2012-13, 2014-16, 2016-17, 2017-18 and 2018-19 regarding formulation of Pattern of Assistance by the Administrative Department releasing grant to National Law University Again the audit wants to draw the kind attention of the concerned Administrative Department releasing GIA to NLU towards Pr. Secretary (Finance) letter No. F.16/2/2010/AC/DSFA/DS/1 185-97 dated 06.09.2011 issued to all Administrative Departments wherein it has been directed to finalize the Pattern of Assistance for all grantee institutes under their control. Hence, the University authorities may take up the matter with Administrative Department to finalize the issue on priority, under intimation to the Audit (Subodh Kr. Das) 1.A.0, Audit Party No. XXIIIPART. TEST AUDIT NOTES TAN: Shortcomings in Pay Bill Register (GAR-17 & GAR-18) Ref. Audit Memo, No.17 dated 11.01.2021) ‘The National Law University has maintained Pay Bill Register in digitalized form and its print out is tied in the form of a register namely “Salary Register”. During test-check of PBR, following irregularities were noticed: 1. The Salary Register is not similar as per GAR-17 & GAR-18 2. No page counting certificate ~ The mandatory page counting certificate not recorded in the PBR/Salary Register. 3. Name of officers/officials not indexed in the beginning of the PBR. 4. Register unchecked ~ Entries in the PBR/Salary Register have not been checked and initialled by the competent authority for its correctness. 5, Incomplete particulars of advances ~ Details of loan/advances/refunds, etc have not been recorded. 6. Bill number and date of bill have not been mentioned in the PBR. 7. GAR-18 not filled GAR-18 (Abstract of the pay bills)- Abstract of bills were not found recorded in the PBR. Rectifications of the above irregularities may be made and shown to next audit TAN:2 Deficiency in maintenance of Service Book. (Ref. Audit Memo, No.21 dated 13.01.2021) During scrutiny of the Service Books of officers/officials of National Law University, following discrepancies have been noticed () Verification of Character and antecedents: The entry regarding verification of character and antecedents has not been recorded in any of the service books provided to the audit. It seems that National Law University has not verified the character and antecedents of any of the officers/officials appointed on various post in NLU. (ii) Medical Fitness: As per University Bye-laws every person on first appointment in the University through direct recruitment on regular basis shall be required to produce a medical certificate of fitness in the prescribed form from the Medical officer of the University or competent authority of a Govt. Hospital of Govt. of Delhi/Govt. of India but it has also been observed that in many cases the medical fitness certificate have been issued by the concemed Medical Officer/Govt. Hospital after joining of Service in the University. In some cases Medical Fitness certificate has becn issued from Private Clinic, Further, the entry regarding Medical fitness has not been recorded in some of the service books.