Chandigarh, April 29 -- Learning the lesson the hard way, after crores of rupees from the Chandigarh Renewable Energy and Science & Technology Promotion Society (CREST) and municipal corporation (MC) funds were siphoned off, the UT administration has barred departments from assigning sensitive financial work to contractual or outsourced employees, citing accountability concerns raised during the ongoing police probe. In an order issued on April 27, the finance department directed all heads of departments to ensure that crucial and financial assignments are handled only by regular employees, warning of strict action in case of violations. "In the wake of recent irregularities observed in the bank accounts of the CREST and Chandigarh MC, it has been noted that work of crucial, sensitive or financial nature was being handled by employees engaged on a contractual or outsourced basis. This practice has been viewed seriously by the competent authorities, as it limits the scope for fixing responsibility and initiating appropriate disciplinary action against the delinquent/defaulting officer/official in cases of irregularity, fraud, or embezzlement," the order stated. Investigations by the UT police's economic offences wing into the CREST and MC-linked frauds have revealed a complex nexus involving officials, bank employees and private individuals, with funds siphoned off through shell companies and fake financial instruments. Anubhav Mishra, the MC's outsourced accountant, emerged as operationally critical to the execution of the scam, even though the larger conspiracy involved bank officials, senior finance functionaries and private players. Mishra handled transactions and maintained financial records on behalf of the MC. This placed him at a key junction between bank operations and civic accounting, giving him visibility and access to fund flows. He allegedly procured blank fixed deposit receipts (FDRs) from a bank teller, which should never have been accessible to a non-regular/outsourced employee. This was a major procedural lapse and became the foundation of the fraud. These blank forms were used to create forged FDRs and fake bank statements. This enabled the accused to show Rs.116.84 crore as safely deposited, while the funds had already been siphoned off. Sukhwinder Singh Abrol, as project director hired on contractual basis, had oversight of CREST's financial and administrative functioning. Police found that funds siphoned from CREST accounts were routed through shell companies and traced to accounts linked to him, his family and close associates. Nalini Malik, former CFO, Chandigarh Smart City Ltd, was part of the core finance team during the merger of Chandigarh Smart City Ltd (CSCL) with MC on March 28, 2025 - a phase involving large fund transfers. Her mobile number was linked to a key bank account used in transactions, indicating operational control. Sahil Kukkar, head of accounts, CREST, is described as central to the actual siphoning process. He worked in close coordination with Abrol, bank officials and the other accused. He received illegal commissions, reportedly Rs.10 lakh per transaction. The order also carries a clear warning that any lapse in implementing these directions will invite strict action. In case of any future financial irregularity, the responsibility will be fixed directly on the administrative secretary and the head of department concerned....