ISLAMABAD - The Audit Report 2011-12 has revealed illegal appointments of employees and various financial misappropriations by the management of COMSATS Institute of Information Technology (CIIT) at its campuses established in different cities. The report highlighted that Comsats University, Abbottabad, overspent Rs 53.536 million on three projects including Construction of Engineering Block, Post-earthquake reconstruction/ rehabilitation of civil structure and construction of hostel block. The report maintained that in the absence of administrative approval the excess expenditure was irregular.The audit report also divulged that the management of CIIT, Wah Cantt, appointed 34 employees in various grades in excess of the sanctioned strength without the approval of Board of Governors (BoG), thus, the appointments were irregular and unauthorized. The university management did not reply to queries of the audit officials as well. It also highlighted that the Comsats University, Abbottabad, did not impose penalties amounting to Rs. 29. 584 million on delayed completion of three projects by the contractors. The non-imposition of penalty on contractors resulted in a loss to the government. The report recommended that the responsibility be fixed for non-imposition of penalty and the amount may be recovered from contractors. The report has also highlighted irregular expenditure on renovation of rented hostel amounting to Rs. 3.34 million. The university management of Islamabad hired a private house in Tarlai, Islamabad at the rates of Rs. 300,000 per month for use as hostel incurring an expenditure amounting to Rs. 3,341,088 on renovation of the building. The audit observed that the work was awarded without any open competition and advertisement and the expenditure of Rs.3.341 million was incurred on renovation of rented house was in violation of Clause 9 of the contract agreement as the work was of original nature that was the responsibility of the owner. The report also disclosed hiring of guesthouse by CIIT, Attock, in Rawalpindi in the grab of accommodating foreign faculty. The report said the management of COMSATS, Attock Campus hired House No. 26, Race Course Road, Westridge, Rawalpindi for use as guest house for boarding and lodging of foreign faculty at a monthly rent of Rs. 68,421. The administration paid an amount of Rs.0.821 million as one-year advance rent, while an amount of Rs. 50,000 was paid for carpeting the guesthouse. Audit observed that no foreign faculty was hired by the Attock Campus, therefore, the purpose of hiring a guest house was unjustified. Likewise, the administration of Comsats, Abbottabad paid advance rent amounting to Rs.1.253 million for hiring of two houses for boarding and lodging facility of foreign faculty and guests in Abbottabad. The audit report observed that the management also paid an amount of Rs.347, 398 on lodging of guests at locations other than the two hired guesthouses. Audit was of the view that as the university did not provide the occupancy details of the two guesthouses, the actual boarding and lodging requirement of the foreign faculty and guests could not be ascertained. The report has also pointed out unauthorised expenditure of Rs.6. 126 million on access appointments in Comsats Lahore.