Corruption in Assam Cricket Association (ACA)

GUWAHATI: The five-member verification committee constituted by the ACA (Assam Cricket Association) with Jamshed Khan as its chairman has verified the account details of the tenure of the previous committee of the ACA from June 12, 2016 to January 12, 2019. The other members of the verification committee are Achyut Kumar Barthakur, Sushanta Biswa Sarma, Jitu Bordoloi and Monoj Choudhury.

The findings of the verification of the audited accounts of the Assam Cricket Association (ACA) are –

1. There were 212 Air tickets and Hotel Rooms booked by Assam Cricket Association between 18/10/2016 to 09/01/2019 as per invoice number amounting to Rs. 28,12,046.72 in Pradip Buragohain's Account. Out of 212 tickets only 61 tickets are submitted with the bill. There are 203 tickets and hotel charges amounting to Rs.19,14,183.50 in the name of the then Hon. Secretary Mr. Pradip Buragohain.

2. An amount of Rs. 97863.22 (Rs. 80129.00 on 9 Air Tickets + 17734.22 on Food & Bevarages) is due by ACA as travelling expenses to Singer Pankaj Udhas and his troupe as per invoice No.DS/18522, 18524, 18525, 18526, l8527, 18528, 18530, 18531 & 18540 dated 12/07/2018. These people are no way connected with Assam Cricket Association. We think efforts should be made to realise the amount spent unfairly and without any justifications.

3. We did not find necessary documents to justify Secretary's frequent air travel to different cities spending enormous amount of public money.

4. An amount of Rs. 669371.00 (Rupees Six Lakhs Sixty Nine Thousand Three Hundred Seventy One only) is in the name of one Mr. Kowstava Buragohain's account for Air Ticket and Hotel stay between 30/06/2016 and 19/11/2018. ACA has booked 49 Air Tickets in his name amounting to Rs. 457926.00. We have found only 15 air ticket out of 49. It is indispensable to collect the Air tickets before making any payment. Surprisingly, an amount of Rs 221445.00 is due in his name for hotel stay in different Indian cities. He is neither an ACA employee nor a member of the Governing Body.

As per prescribed norms no payments should be made if tickets and boarding cards are not submitted along with the bill. It is difficult to ascertain whether travel was actually made or not without tickets or boarding cards. As such, we suggest that M/S Pushpak Travels should be asked to submit the indent for booking, tickets / Boarding Cards before making the payment.

5. A hotel bill of Rs. 31500.00 is the name of Kowstava Buragohain at Hotel Hyatt Bangalore along with another boarder (Check in 01/08/2018 & Check out 04/08/2018). It is difficult to understand how persons unconnected with ACA can avail such undue advantages. An amount of Rs 496.00 also was spent by ACA for his travel to London on 05/07/2018.

6. There are two Hotel bills (Account Name Kowstava Buragohain) in the same invoice. i.e. no. MS/1217 dt. 0l/08/2018. Sl. No. 44 & 50 to be cross checked in Kowstava Buragohain Account The tickets should be collected to identify the traveller.

7. ACA has taken a house on rent for Rs 20000.00 (Rupees Twenty Thousand only) per month. But agreement made with the supposed owner Kowstava Buragohain is incomplete and an invalid. Even the date of agreement is not mentioned in the agreement. Moreover, the agreement was executed by the Accounts Officer of ACA without proper authority and that too without any supporting documents like proof of ownership, full address etc. Rent receipt also is also not in proper format and irregular. We suggest to recover the paid amount.

Constructions and Supply Works

8. The firm Pacific Group was entrusted with the work of repairing ACA office at Nehru Stadium, Guwahati by work order No. ACA/ODI/2018-19/128 dtd. 30.06.2018. But we did not find the tender document nor any correspondence about the actual value of the work. The estimated amount of the work is also not found.

9. Another work was allotted to this firm to supply and installation of information board for various road intersections for ODI cricket match between India and West Indies at Barsapara vide ACA letter No. ACA/Tender/2018-19/586 dt. 04.10.2018 for approximate value of Rs. 6,l808l.00. But, work order was silent about the number of Information Boards which were to be installed and also estimated amount per board.

10. Yet another work of Construction of Steel Fencing at New Ground ACA stadium, Barsapara for ODI match between India vs West Indies on 21.10.2018 was allotted to this group vide letter No. ACA/Tender/20l8-19/l422 dt. 06.03.2018 for approximate value of Rs 35,91,952.00. But we are unable to trace the tender document.

11. The contractor Rinku Milli was engaged in the work of Pre-casting Slab at New Ground and Remaining portion of the stadium for ODI Cricket match between India and West Indies on 21/10/2018 at ACA Stadium, Barsapara. The work order issued vide letter No. ACA/Tender/2018/19/1518 dt. 18.04.2018 for an approximate value of Rs. 3345742.00. Although there is a reference of tender in this order as NIT No. ACA/Tender/2018-19/1379 dt. 02.03.2018 we did not find the Tender document.

12. Another work - Construction of Steel Platform for AC outdoor in 1st & 2nd floor —was allotted to this contractor. But we fail to locate any tender document to ascertain the value of the work.

13. This contractor was again engaged in a work —Steel Barricade with wheel, PCC for lift etc. Neither have we found the work order nor the Tender paper.

14. The contractor named Manabendra Kr. Sarma was given the work—Construction of Score Board, Side Screen and Sub Soil at above Drain at New Ground for ODI Cricket Match between India and West Indies on 21.10.2018 at ACA Stadium —by work order No. ACA/Tender/2018-19/1404 dt. 26.03.2018, for an approximate value of Rs 11,27,759.00. Although there is a reference of tender in this order we fail to locate the Tender Paper.

15. The Contractor Manabendra Kr. Sarma executed another work —Construction of New Ground including Wickets (5 Nos.) and necessary irrigation System at ACA Stadium-by work order No. ACA/Ground/20l7-18/33-A dt. 15.05.2018 for an approximate value of Rs. 56,41,845.00. This work order did rot contain details of Tender. In fact, it seems that the work was ordered without calling any tender, which is a serious lapse.

16. Manabendra Sarma had executed another work—The work Hard Soil at wicket Square for Main Ground for ODI cricket match between India and West Indies on 21.10.2018 at ACA Stadium —for an approximate value of Rs. 69,30543.00. The work Order issued on 25.05.2018 vide No. ACA/Tender/2018-19/069 dt. 25.05.2018.

17. Another work-Repairing Sanitary Line with Chamber at All Stands for ODI Cricket Match between India and West Indies on 21.08.2018 was allotted to Mr. Manabendra Sarma. The work order issued vide order No. ACA/Tender/2018-19/91 dt 05.06.2018 for an approximate value of Rs. 24, 58624.00. The order has a reference of letter as NIT No. ACA/Tender/2018-19/76(A) we did not find the Tender Paper.

18. Yet another work-Construction of Steel Net Frame including Foundation at Practice Wicket at Boundary Wall side for ODI Cricket Match between India and West Indies on 21.10.2018 for Rs. 96,620.00. The work order issued vide order No. ACA/Tender/2018-19/289 dt. 14.07.2018. This order also has a reference of earlier letter No. ACA/Tender/2018-19/l81 (A) dt. 30.06.2018. We did not find the Tender Paper. We fail to understand the word 'Boundary Wall Side' in the work order. As such unless we receive the Tender Document nothing can be worked out.

The Contractor Manabendra Sarma received work order for different works amounting to Rs. 20,655,931.00 within a period of 4 months. Allotting the wicket preparation work to Manabendra Sarma was not justified as he does not have experience in such a sensitive work. We think detail scrutiny by a competent Engineer need to be done for all the works executed by Pacific Group, Rinku Mili and Manabendra Sarma.

19. M/S Maa Corporation was allotted the contract —Supply and Installation of VIP and VVIP Chairs at ACA Stadium by work order No. ACA/Tendcr/2018-l9/525 dt. 22.09.2018 for an approximate Value of Rs. 74,69,842.00. There was no benchmark in the tender as to the brand name of the chair giving wide scope to the supplier to manipulate things to his favour. Proper assessment should be made regarding rate and quality of the chairs installed before making final payment.

20. The Job of numbering stadium chairs was given to M/S Neeraj Luthra & Company. We did not find the tender document. Moreover, the rate quoted by the firm of numbering chair @Rs. 32.50/-using hologram is extraordinary high. The final payment should not be made without an assessment.

21. M/S lndus Infratech Services was engaged for several works viz.

(a) For supply of RG-6, Co-Axial Cables and 1.5 X3 Core Round Copper Flexible Cable amounting to Rs. 68249.00.

(b) Pest Control Work for Rs. 306800.00.

(c) Supply of 2TR 3 Star Invertor ACA Voltas+l Set for Rs. 77712.00

(d) Sully of Soft Board in PMO areas for Rs. 22656.00.

(e) SITC of Electrical Patch Work at ACA Stadium for ODI Match between India and West Indies on 21.10.2018 for Rs. 113187.00

(f) Supply of Fintex RG-6 Co-Axial Cable 305 Mtr. Call for Rs. 13276.00

(g) Supply of Mescab RG-6 Co-Axial Cable 305 Mtr. Coil to 3 X 1.5 Sq. MM Copper Round Flexible 100 Mtr Coil for Rs. 37228.00

(h) Pest Control work for 6th phase for ACA Stadium for Rs. 153400.00. We did not find any record of inviting quotation and as such, it is difficult to ascertain the actual value of the services, the market rate etc.

22. M/S Rang Rup Tent House was engaged for making temporary structure for Rs.10575218.00 without fixing the rate and any comparative analysis, which it highly irregular. The final bill should not he paid without proper assessment.

23. M/S AVR Infraspace Pvt. Ltd. was engaged for the Construction of Corporate Boxes (24 No.) at South Stand, ACA Stadium for an Approximate value of Rs. l,l5,44,707.00. But, we could not truce the tender document.

24. Sand work for 36 lakhs was allotted to M/S Om Sai Enterprise without any contour map and fair system of measurement. The gate records reveals that in many cases light vehicles, even three wheelers, were used to carry sand. We think thorough scrutiny is needed before making payments.

It is indispensable to find out whether proper procedure was followed while allotting works to all the above contractors: 1) Was Tender/Quotation invited 2) Was it displayed in public domain or in newspaper 3) Was it contained necessary details 4) Was there any tender evaluation committee or was it evaluated 5) Was comparative statement prepared 6) Was E-tendering invited for works of 50 lakhs and above which is mandatory from lst August 2018 7) Whether earnest money was deposited by the contractors 8) If not, was it realized before making payments. The ACA Account could not make any favourable reply in this regard.

We also recommend physical verification of all works executed by the above contractors by a competent engineer. ACA should see whether the liabilities were created with proper and supporting documents?

25. We reviewed the bills of M/S 9 Sports & Event Promoters. It is reported that one of the owners of that farm is Mr Mukut Kalita. Sri Kalita is in the ACA's payroll and as such he should not have any business interest with ACA. We think the amount of his salary should be deducted while making payments for business transactions if he is actually an owner or partner of that establishment.

26. We have found that MIB Electrical Contractor name twice in the balance sheet. The account department and the contractor could not give a plausible explanation for doing it. MIB has replaced many parts but they could not submit any record of depositing old replaced parts in our godown. The electrical departments of ACA also has no record of replaced parts. MIB has not done conduit wiring for which rats hove chewed the cables. Our stadium is built of complete steel structure and if the wiring are not properly insulated we might have to face a huge accident.

We recommend that payment can be made only after these rectifications.

27. The work executed by M/S Surya Constructions is not satisfactory. We recommend that payment can be made after rectification of defects.

28. Himanjan Sarma was given the painting job of the stadium. We did not find any tender or work order for the same. We observed law quality of painting work done by him. The rivets, which are of great value in steel structure, are in bed shape. The painting was done without removing the rust. We advise immediate remedial measures must be taken. Otherwise life of the stadium might be at risk.

29. While going through the gate records we found that scrap materials were taken out of the stadium without gate pass. It teems that a large number of scraps were either sold or stored somewhere. We did not find any record of inviting tender or quotation for disposal of scraps. This is a serious matter and we advise for a detail enquiry.

30. No payment should be made to following Enterprises/Firms/Organizations without verification viz.

i) Speed Sports

ii) Sports India

iii) Superior Furniture

iv) Western Outdoor Structure Pvt. Ltd.

v) Das Brothers.

31. An amount of Rs. 9,27500/- (Rupees Nine Lakh Twenty Seven Thousand Five Hundred only) was found in the table of the Hon. Secretary Assam Cricket Association (ACA) on 03/01/2016. The amount was subsequently deposited in the Fatashil-Ambari Police Station by Dr. Brojen Gohain, erstwhile Vice President of ACA on 18/01/2016 as per the direction of the President of Assam Cricket Association. This was stated in a letter by Dr. Gohain addressed to the then President of ACA. This amount was later collected by Sri Tapan Kr. Bora, Accountant ACA on 04/08/2016 from Officer in Charge Fatashil-Ambari Police Station as directed and authorized by Treasurer, ACA. We recommend a thorough enquiry.

We also reviewed the bills of:

I. Annat Textiles.

2. Fast Track Travels.

3. Flying Travels.

4. Guwahati Electricals

5. Itz Sports.

6. Klophyll India Sports Turf Technology

7. Lifestyle Fitness Company.

8. Maa Tent House

9. Mahamaya Store.

IS. New Shiva Maa Catering and Tent House.

II. Niyomiya Barta.

12. OTIS Elevator Company.

13. Hotels-Bidisha Continental, J.S.Tower, Dibrugarh, Kalpa, Landmark, Mayur, Prag Continental, Prince (B), Priya Palace, Redisson Blu

14. Search Foundation.

15. Shuvam Refrigeration.

16. Travel Service

We have carried out our work on the basis of the documents and the materials made available to us by the Accounts Officer of ACA. While dealing with many items we have to depend on his explanations and opinions. Repeated submission of the revised version of the same document made our works tiresome and time-consuming. We did not have the opportunity to interact with the ACA Engineers as they have already left ACA. Some technical issues can only be solved by their presence. We suggest that ACA may decide to summon them to obtain their explanation and opinion on various matters which are beyond the purview of the Review Committee. Our responsibility is to express our opinion on the modus operandi of the financial transactions of ACA during the period under review. We suggest to procure the views of an expert for healthy financial discipline.

1. Jamshed Khan

2. Achyut Kr. Borthakur

3. Sushanta Biswa Sarmah

4. Jitu Bordoloi

5. Monoj Choudhury

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