Chandigarh, Dec. 27 -- Alleged financial irregularities and procedural lapses have been flagged in the handling of pupil funds at the Post Graduate Government College for Girls (PG-GCG), Sector 42, with audit objections spanning multiple years, according to an audit by the examiner, local fund accounts, Chandigarh administration. The audit, covering the period from April 2018 to March 2025, examined the operation of various pupil funds along with the college's personal ledger account (PLA) and reviewed the status of objections raised during earlier audit cycles. The report pointed to unreconciled balances with the treasury, irregular expenditure booked under inadmissible funds, gaps in fee collection records and non production of key documents. A major objection relates to irregular expenditure of Rs.2.8 crore, where salaries of contractual lecturers appointed against subject specific funds were paid out of the amalgamated fund, in violation of instructions issued by the director of higher education (DHE), Chandigarh administration. The audit noted that lecturers in subjects including Physics, Physical education, Biotechnology, Microbiology, Environment and Zoology were paid from the amalgamated fund despite the existence of dedicated subject funds. The expenditure was termed "not a fit charge" and the college was asked to justify the deviation. The audit further observed that five subject funds would have reflected negative balances as of March 31, 2025, had the salaries been charged correctly. The report also flagged irregular payment of Rs.41.59 lakh as demand surcharge on electricity bills, paid out of the water/electricity fund between 2018 and 2025. The surcharge arose after the institution repeatedly exceeded its sanctioned electricity load without revising the contract demand, reflecting poor demand management, the audit noted. Persistent accounting lapses were reported in the maintenance of the PLA. A discrepancy of Rs.14,290 was found in the opening balance of the PLA cash book as on April 1, 2018, which remained unreconciled. Differences between the PLA cash book and treasury records were also observed, with the college directed to justify the variances and take corrective measures. In the audit of fee receipts, it was observed that PLA and CFA dues collected from students could not be accurately verified due to the absence of a demand and collection register. Despite repeated reminders issued in December 2018 and January 2019, no clarification was submitted. The audit also recorded non production of records relating to manpower outsourcing agreements, including approvals, tender documents, agreements and contractor ledgers, despite requisitions and reminders issued in May and June 2025. In addition, auditors found instances where loans taken from contingency and other funds were not recovered and expenditure was booked under funds where it was not admissible. As of March 31, 2025, the total balance under the college's PLA stood at Rs.13.94 crore, spread across multiple funds. Despite this, the mandatory audit fee of Rs.2.75 lakh remained unpaid. The audit further noted delays in settling objections from earlier audit periods, some of which were addressed only in 2019, 2023 and 2025. The institution was headed by Binu Dogra and Nisha Aggarwal during the audit period. The principal has been directed to submit a reply to the audit observations within a month, with the report forwarded to the director of higher education, Chandigarh administration, for necessary action. There has been no response from the college authorities so far....