LAHORE, Feb 7: Irregularities to the tune of over Rs21.3 million, extra expenses, imbalances and other violations have been pointed out in the first audit and inspection report on the University of Health Sciences (UHS) accounts for fiscal 2002-03.

The report made available to Dawn on Monday says the irregularities occurred through imbalances in accounts, non-deposits, irregular expenditures, non-production of statutes, regulations, rules, non/less deduction, non/less deposits, non- verification of deposits, differences in balance sheets of cash book and bank statements, unauthorised expenditure and irregular payments.

The report shows that the UHS was yet to respond to respond to most of the audit paras.

The audit points out irregular expenditure of Rs8.4 million in violation of its (UHS) own procedure and sections of the ordinance (governing it).

In response to the para, the UHS informed that the Board of Governors had approved the expenditure. However, the audit observed that the board was not empowered to do so and the university authorities were required to get the expenditure regularized from the competent authority.

Besides, irregular expenditure of over Rs8.5 million was made without provision in the approved budget estimate during the first three months of its establishment.

The audit says the UHS had not formulated several statutes and regulations till fiscal 2002-03. These include rules regarding pay scales, terms and conditions of service of teachers, officers and employees, medical attendance and delegation of financial power to the treasurer for authorizing payments.

Responding to it, the UHS observed that the said rules were being framed.

A huge difference in the balances of cash book and bank statements was pointed out by the audit. There was also unauthorized expenditure on account of purchase of POL, decorative and repair and maintenance items, building material and expenditure on the construction of a boundary wall, a road and a gate and non-repair of vehicles. The measurement books and other documents were not shown to the audit officers.

The report says that in the absence of the cost estimates and technical reports the expenditure could not be justified.

Recoveries of advance amount by some officers on deputation, irregular payment of telephone and mobile charges, authorised expenses on entertainment and non-affixing of revenue stamps on acquaintance rolls, non-deposits of deductions from salaries, non/less deduction of income tax and sales tax have been observed in the audit.

The audit report has been submitted to the Punjab Health Department.