Audit Finds Tk 20.32 Billion in Financial Irregularities at 24 Public Universities

Bangladesh’s Education Audit Directorate has identified Tk 20.32 billion in financial irregularities in 132 cases at 24 public universities, including unauthorised salary payments, construction expenditure and procurement violations, according to an audit report under the Comptroller and Auditor General (CAG).

The audit was conducted between March 29 and June 11 this year and examined accounts for the 2024-25 financial year. The inspection report, prepared during the 2025-26 financial year, has recently been sent to the universities concerned.

The report recommended recovering the funds identified as losses and taking action against those responsible under applicable rules.

The audit found that universities suffered an estimated loss of nearly Tk 260 million after failing to recover salary and allowances paid during leave periods from teachers who did not rejoin after educational leave.

Universities also incurred losses exceeding Tk 470 million by promoting staff to posts outside approved manpower structures and paying them salaries and allowances, the report said.

Most of the irregularities involved payments of salaries, allowances and honorariums to teachers and officials in violation of rules, as well as expenditure on construction and procurement without following government regulations.

Other findings included failures to deposit admission-test fees into university funds, failure to deposit VAT into the state treasury, and payment of mobile-phone bills worth crores of taka.

The largest irregularity was identified in building construction under the enhanced development project at Jahangirnagar University, where Tk 9.7965 billion was allegedly spent irregularly.

The audit also found that the accuracy of Tk 1.20597 billion in salary and allowance expenditure could not be determined because manpower under the University Grants Commission (UGC) and the Health Education Division had not been separately identified.

Irregular expenditure of Tk 4.16432 billion was also identified because proper bank accounts were not maintained through the UGC. The total irregularities in these areas exceeded Tk 14 billion, according to the audit.

The report said 12 public universities recruited part-time teachers and paid them “part-time allowances”, although rules do not permit such payments. The resulting loss to the government in one financial year exceeded Tk 70 million.

Universities incurred Tk 219.237 million in losses by providing officials and employees with additional salaries, allowances and leave encashment benefits after calculating retirement age beyond the permitted 59 years, the report said.

The audit identified a loss of Tk 204.217 million after teachers and officials living in university quarters were charged house rent at rates lower than prescribed.

The report also cited Tk 34.356 million in losses from paying salaries and allowances to people appointed without meeting the qualifications and experience required in recruitment advertisements.

Payments of salaries and allowances following promotions to posts outside approved organograms caused a further loss of Tk 473.765 million, it said.

The government lost Tk 15.337 million through payment of mobile allowances to teachers and officials who were not entitled to receive them, while telephone-bill encashment allowances caused losses of Tk 18.493 million.

Additional allowances paid to teachers beyond their entitlement resulted in losses of Tk 12.874 million, while excessive book allowances caused losses of Tk 1.975 million.

Five universities suffered losses of Tk 126.864 million after income from first-year admission-form sales and admission fees was not included in university budgets, according to the report.

The audit further found that failure to include income from various sources in university budgets caused losses of Tk 449.138 million. Payment of salaries and allowances for teachers at schools and colleges located on university campuses from revenue budgets caused losses of Tk 150.269 million.

Overtime allowances for officers and employees caused losses of Tk 33.783 million, while failure to collect delay penalties from contractors who did not complete work within contractual deadlines caused losses of Tk 584.052 million.

The Education Audit Directorate also identified more than 100 other instances of financial irregularities, including recruitment and promotion of teachers and officials without UGC approval, overspending beyond budgets, failure to deduct VAT, payments to contractors outside contract terms, irregular expenditure on electrical equipment and related services, and payments despite the supply of substandard answer scripts and textbooks.

The 24 audited universities are the University of Dhaka, Jahangirnagar University, University of Chittagong, University of Rajshahi, Rajshahi University of Engineering and Technology, Islamic Arabic University, Chittagong Veterinary and Animal Sciences University, Sher-e-Bangla Agricultural University, Khulna University of Engineering and Technology, Jatiya Kabi Kazi Nazrul Islam University in Mymensingh, Bangladesh Agricultural University, Hajee Mohammad Danesh Science and Technology University, Begum Rokeya University in Rangpur, Bangladesh Open University, Shahjalal University of Science and Technology, Bangladesh University of Engineering and Technology, Mawlana Bhashani Science and Technology University, Bangladesh Medical University, Bangladesh University of Textiles, Islamic University in Kushtia, National University, Dhaka University of Engineering and Technology, Khulna Agricultural University and Jagannath University.

Bangladesh has 60 public universities, although academic activities have not yet started at several of them. The country also has 116 approved private universities.

Most university authorities said the audit objections related to the tenure of previous administrations and that their relevant departments would take action.

UGC member Professor Dr Abdullah Al Mamun told Ajker Patrika on Sunday that the commission would not tolerate any irregularity.

“The UGC will not tolerate any kind of irregularity. Our position on this matter is very strict,” he said. “The irregularities being discussed took place before the current commission assumed office. We are now alerting every university about the audit objections.”

“Universities are being told that if such audit objections arise, the UGC will review matters including the release of funds and make decisions accordingly,” he added.

Officials at the relevant Education Ministry division said university authorities would respond to audit objections in accordance with the rules, after which further action would be taken.

Transparency International Bangladesh Executive Director Dr Iftekharuzzaman said those who had misused taxpayers’ money must face action under the law.

Vice-chancellors of several universities declined to make formal comments when contacted by mobile phone. They said the alleged irregularities had occurred before they assumed office, after the BNP government took power, and that the relevant university departments would address the audit objections.

Additional Secretary for Audit and Law at the Secondary and Higher Education Division, Md Mahbubul Haque Patwary, said he was unaware of the Education Audit Directorate’s objections and would look into the matter.