Justice Mukul Mudgal, who was appointed observer for the India-South Africa cricket test here last month, today pointed out several deficiencies in the working of DDCA and said it was a matter of concern that no tangible action appeared to have been taken to set them right.
The 27-page report was submitted by retired Justice Mudgal before a Delhi High Court bench, comprising justices S Muralidhar and Vibhu Bakhru, also said the internal audit of Delhi and District Cricket Association (DDCA) in its last report had pointed out shortcomings and financial irregularities.
"There are no minutes of the meetings of the Committee awarding work. Absence of records hamper transparency," the report said, adding that "the records relating to contract/ work orders for the earlier matches were not available."
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.
The report, while highlighting the steps taken during the test match, pointed out 11 deficiencies in preparation of the match and the functioning of DDCA.
"Finance/Accounts Wing - is also involved in preparation of budgets, finalisation of annual accounts, giving advise on financial matters. Internal audit (of DDCA) in its last report has pointed out shortcomings/financial irregularities.
"No tangible action appears to have been taken by the management and accounts wing on issues raised, which is a matter of concern. Unless corrective action is taken, these shortcomings will continue," Justice Mudgal said in his report, which was also supervised by I P Singh, former Deputy CAG of India.
The report found deficiencies in tendering system, record keeping, delay in payment of bills, allotment of corporate boxes and naming of pavilions and stands, finance, defunct sub -committees, ticketing, broadcasting, media and permissions.
The report said there was "no transparency" while assigning of duties by DDCA during the match at the Feroz Shah Kotla Stadium here.
"It was also found that the initial bills submitted for the said duties were on the higher side. Upon a query raised by the auditor enquiring the basis of fixation of remuneration of the said duties, the bills were subsequently brought down considerable by DDCA office bearers," the report said.
Justice Mudgal further stated that as per the Internal
Auditors report, Rs 5.56 crore were lying with the accounts department pending approval by the management.
"This relates to the financial years of 2014-15 (Rs 3.79 crore) and 2012-13/2013-14 (Rs 1.77 crore). It is highly undesirable situation. The balance sheet for the year 2014-15 is yet to be finalised.
"It is not clear whether these outstanding bills are being shown as a liability in Annual Accounts because these bills have not been approved by the management," he said in his detailed report.
The report further stated that it is a matter of great satisfaction that DDCA has been able to generate a surplus of Rs 19,80,653 from this test match, as per provisional statement of Income and Expenditure.
"For this test match, all the bills were got pre-audited ... Certain bills are still being scrutinised. The amount of surplus could have been much more if more time had been available to organise the test match as it was not possible at short notice to conduct the test match more economically.
"More organised financial structure is needed to streamline the expenditure/income of a match and as possible, all items should be by the tender process conducted well in time," he stated.
It said that Board of Control for Cricket in India (BCCI) had given grant of Rs 1.50 crore for holding a match to DDCA and other centres.
"Such amounts are sanctioned in the AGM of BCCI due in September 2016. Upon sanction and receipt of such amount for holding the 4th Test match from BCCI, the profit of DDCA for conducting this match would be at least Rs 1.70 crore," the report added.
In his report, Justice Mudgal has recommended 17 issues for improvement of the functioning of DDCA including maintenance of proper records relating to work, contracts and all sanctions having financial implications.
Besides recommending bringing down the number of complimentary passes, he said the tickets should be made available at reasonable rates well in time online and at several venues spread all across the national capital.
The advocate who filed the Mudgal panel's report informed the court that a supplementary report will be filed within a period of two weeks, following which the court posted the matter for hearing on February 2.
