Audit exposes lax inventory management in Chandigarh Home Guards department

The audit also revealed discrepancies in salary payments to Home Guards in Chandigarh; investigation focused on the period from April 2017 to March 2023 and scrutinised the methodology used to compute daily salaries

An audit conducted by the office of the Director General of Audit (Central) has revealed improper maintenance of inventory records, leading to the failure to conduct annual physical verification of assets in the Home Guards department of the Chandigarh Police.

The audit pointed out that the department maintained stock records in a dispatch register, which is not designed for inventory tracking. (iStock)

According to the central government’s General Financial Rules, government departments are required to maintain inventory records to ensure accountability and transparency. The audit pointed out that the department maintained stock records in a dispatch register, which is not designed for inventory tracking. Additionally, there were no inventory numbers assigned to furniture, electrical gadgets, or computer equipment, rendering physical verification of these assets impossible.

Items, such as air conditioners, computers, and laptops, were not initially recorded in a main stock register before issuing for use. This lack of a centralised tracking system has made it difficult to trace purchases, transfers, or disposals of items, raising concerns over the potential for asset misappropriation.

Without comprehensive inventory lists and numbers, the committees responsible for verifying specific categories of items, like furniture, computers, electrical gadgets, and stationery, cannot perform proper checks. This lack of oversight could potentially result in unnoticed losses or discrepancies in government assets.

The absence of a unified system has also led to inability to accurately determine the number of items purchased, their current location, or if they have been disposed off or transferred. The audit laid emphasis on the need for a centralised recording system, where each purchased item is initially documented in a main stock register before being issued to the concerned department.

The audit also revealed discrepancies in salary payments to Home Guards in Chandigarh. The audit investigation focused on the period from April 2017 to March 2023 and scrutinised the methodology used to compute daily salaries for Home Guards. The audit revealed that over the past six years, in 54 out of 69 months, the department underpaid salaries to around 1,344 personnel, totaling a discrepancy of ₹21.38 lakh.