An internal audit of Calcutta University has exposed the authorities’ “lack of control” over the disbursement and realisation of unspent advance payment to teachers and officials over the past 10 years.

A scrutiny by the university’s internal auditor revealed that Rs 2.12 crore is yet to be realised.

The advance payments were made for official purposes, such as conducting research and organising seminars, field work, orientation programmes and sports. A sizeable amount was paid as publication, tour and conveyance allowances and for the upkeep of the laboratories.

“The teachers and officials had not utilised the advance made to them. On many occasions, they had refunded the full amount after a long time. But the university had not charged any interest,” the report states.

Some officials and teachers had returned Rs 13,81,680 after keeping the amount for months.

“The outstanding advance is not totalled at the end of each financial year. This proves that the university has no control over the adjustment and disbursement of the advance payments,” the report said.

After the audit report was tabled at a recent meeting of the syndicate, a section of members slammed the authorities for not maintaining proper vigil on the disbursement and realisation of the advanced amount.

“The university by and large depends on the funds provided by the state government. The authorities should stop the misuse of government funds,” said a senior member of the syndicate, the highest decision-making body of the university.

The auditor has asked the authorities to explain to the state government why the teachers and officials did not spend the funds and why they had sought the money without firming up expenditure plans.

The university should also explain, the auditor stated, why the teachers and officials were not charged interest when they refunded the money.

The audit report pointed out that some teachers and officials were granted advance even after they had failed to submit the bills for or utilise the initial instalments.