DELOITTE REPORT IN A NUTSHELL

ALLEGATIONS MADE BY THE ACB

Fixed Deposits Receipts for the years 2003-04 and 2010-11 were not available. Several advances are pending for adjustments from 2003-04 to 2010-11. Travelling allowance paid without any bills/prior approval for the years 2003-04 and 2010-11 in respect of 291 items. Payments made through self cheques and in cash. Variation in the receipts made available for the government audit and amount mentioned in the annual report for the years 2007-08 and 2008-09. Gold coins purchased for distribution to 22 Executive Committee members.

`17 LAKH IN FORGED CHEQUES

Report: We understand that two forged cheques alleged to have been issued by HCA amounting to `17 lakh were presented at UCO bank, Secundarabad during November 2012 in favour of Blue Enterprises, Mumbai as the payee.

CLUBS WITHOUT PAN DETAILS

Report: Some of the associations and clubs do not have PAN numbers, bye-laws, rules, regulations, minutes of the meeting and are not registered entities incorporated under any law.

We understand that the district associations were placing fixed deposits which have been considered as utilisation in each year.

Our sample review of the Nizamabad District Cricket Association noted that the closing bank balance as per utilisation certificates was not matching with the closing balance as per the bank account of the district cricket association.

`39 LAKH UNACCOUNTED ADVANCE

Report: We understand that the Association has a policy wherein for purpose of incurring match-related expenses, an advance will be first given to the manager of the team. The respective managers are then required to submit the bills along with supporting vouchers.

In most of the cases, the advance is not settled by the respective managers on a timely basis and the total amount outstanding as on March 31, 2015 is 0.39 crores. We understand that based on the bills/vouchers submitted by the respective managers, the advance given earlier for each tournaments are subsequently adjusted.

THEFT OF ELECTRICITY

Report: An amount of `1.64 crore has been provisionally assessed and a criminal case on account of theft of energy registered against HCA and a demand was received for compounding fees of `39 lakh.