CAG audit flags financial irregularities in Maharashtra Child Rights Commission accounts for 2018–19

The Comptroller and Auditor General (CAG) reported several financial irregularities in the Maharashtra State Commission for Protection of Child Rights for 2018-19. The audit raised concerns about weak internal controls and accounting errors. The report was tabled in the assembly on Tuesday by state women and child welfare minister Aditi Tatkare.

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According to the audit, the commission received government grants of Rs 1.14 crore in 2018-19. The CAG said the entire amount was used by March 31, 2019. The report also noted that the commission has not offered any explanation for the issues flagged.

CAG audit flags Maharashtra State Commission for Protection of Child Rights accounting lapses

The CAG found that interest worth Rs 10.23 lakh earned on government grants was treated as the commission’s income. As per rules, this interest was required to be returned to the state exchequer. The audit said this handling of interest reflected weak compliance with financial norms.

The report also pointed to missing entries in the commission’s books for 2018-19. It said spending of Rs 1.93 lakh on services and materials was not recorded. This omission, the CAG noted, made the commission’s surplus appear higher on paper than it was.

CAG audit highlights Maharashtra State Commission for Protection of Child Rights asset and advance issues

The audit highlighted errors in calculating depreciation for assets such as computers and printers. It said the method used was incorrect and it overstated the value of assets by Rs 0.26 lakh in records. The CAG said such mistakes reduced the reliability of the financial statements.

The CAG also flagged unclear entries related to a withdrawal shown in the balance sheet. An amount of Rs 2.45 lakh was listed as an advance drawn from the non-salary fund. The commission did not provide documents explaining the purpose, timing, or supporting details for the advance.

CAG audit points to Maharashtra State Commission for Protection of Child Rights control gaps

Beyond specific entries, the CAG flagged wider control failures in the commission’s systems. The audit said the panel did not have an internal audit mechanism. The CAG described internal audit as important for transparency and accountability in operations.

The report added that the commission was not conducting physical verification of inventory. It also said the accounts did not include comparative expenditure data from the previous financial year. The CAG linked these gaps to weak record-keeping and limited oversight.

With inputs from PTI