Cash Vouchers and related bills/cash memos amounting to Rs 55 lakh are not available. Rs 18 lakh drawn on different dates for BCCI meeting, as mentioned in the voucher, though the cash withdrawn has been used for fictitious payment. Cash voucher/cash memos pertaining to cash payment of Rs 18 lakh are not available, suggesting that the said amount was embezzled.

In January 2014, DDCA issued unauthorised loan worth Rs 1.56 crore, to three private limited parties – Maple Infrareality Pvt Ltd, Shri Ram Tradecom Pvt Ltd and Vidhan Infrastructure Pvt Ltd. This was done to defraud the DDCA, the report notes.

It also found a dubious payment of Rs 7.70 lakh for the same work which was not done at all. Civil Engineer of DDCA, Ajay Kumar Chaurasia confirmed to auditors that he had no information about the work and payment of the bill had not been certified by him.

The auditors found an entry – which they termed likely fraud – where bills worth Rs 42.04 lakh were paid without certification by the Civil Engineer. Another ‘dubious payment’ of Rs 33.71 lakh, in two identical instalments, was made to a different company on single day for same work without any approval.

Auditors also detected ‘suspected transactions’ to different contractors, vendors and suppliers for Rs 2.84 lakh which were not verifiable besides unverifiable travelling expenses of the director worth Rs 4.28 lakh.