The 27-page report, submitted by retired Justice Mudgal before a Delhi High Court bench of justices S Muralidhar and Nazmi Waziri, said several complaints were received regarding selection process of players during his tenure at the DDCA, which required "investigation".
He further stated the internal audit of the Delhi and District Cricket Association (DDCA) in its last report had pointed out that there were pending bills of Rs 3.63 crore as on December 31, 2015.
"Internal Audit has pointed out various deficiencies in maintenance of accounts, record keeping, systems and procedures, internal controls, information system and also payments made to various parties which are not in compliance with financial manual," the report said.
While pointing out that no proper records were maintained at DDCA, he said that its administration department did not even have records of players representing Delhi.
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Justice Mudgal, however, said that during T20 world cup, the DDCA was able to save about Rs seven crore as per provisional income and expenditure accounts, including Rs 45 lakh contributed to Delhi police martyr fund.
crore and place before the bench the accounts of the T20 World Cup and the Indian Premier League (IPL) matches held at the stadium, once they are finalised.
DDCA assured the court that the Rs seven crore would be spent strictly as per BCCI guidelines and would be fully accounted for. It also assured the court that a substantial portion of the amount would not be spent till the next date of hearing on August 22.
The High Court on November 18 last year had paved the way for DDCA to hold the 4th India-South Africa test match and appointed Justice Mudgal to oversee the affairs of the match after the cricketing body had moved against denial of permission by the South MCD to hold the match.
"It is advisable that DDCA has a full time Chief Executive Officer, who independently looks after the administration and financial aspects of DDCA to ensure continuity and smooth functioning of DDCa. BCCI as the parent body must ensure that DDCA is transparent in its functioning as it is public body responsible for promoting cricket in Delhi," the report said.
The report pointed to deficiencies in tendering, accounts and finance, administration, promotion of cricket and selection of players, ticketing and accreditation and suggested various measures to bring down this shortcomings.