Higher Education Department directs private universities to submit audit reports, other details
Acting on directions from the Supreme Court, the Higher Education Department has ordered all private universities in the State to furnish a comprehensive set of financial, administrative and academic records from the last five years, including signed audit reports and student attendance data.
Order follows Supreme Court directions
According to officials, the directive stems from a recent order of the Supreme Court requiring detailed disclosures from private higher-education institutions. As per the court’s directions, the Chief Secretary of the State government must file an affidavit before the Supreme Court compiling the information received from each private university.
Meeting with private universities
The Principal Secretary of Higher Education convened a meeting with Vice-Chancellors and registrars of private universities on Wednesday to explain the requirements and the scope of disclosures sought. While some universities began submitting the documents at the meeting and in its immediate aftermath, others raised concerns, particularly about the demand for student attendance records going back five years.
“The Supreme Court has sought financial and administrative disclosure, but the State government is even asking for students’ attendance data. Some universities have more than 4,000 students. How is it possible to provide attendance data of all the students for the last five years and why is it needed?” a representative of a private university said.
Financial disclosures sought
The government has asked institutions to submit a full suite of financial statements and supporting documentation for the past five years. This includes signed audited financial statements and audit reports, copies of Income Tax computation and returns filed, trial balances, general ledgers, bank statements, cash books, journal registers, investment records, and reconciliations showing opening fund balances, receipts, utilisation, and closing balances.
Institutional and governance records
Universities have also been directed to provide documents related to their legal constitution and governance, including their constitution or establishing law, records of the sponsoring trust or society, lists of board members and minutes of board meetings, and declarations of related-party transactions. Details of remuneration and benefits, leases, procurement and service contracts, land allotment and lease deeds, valuation and concession records, and documentation pertaining to grants, exemptions, relaxations and any attached conditions have been sought as well.
Academic, admissions and administrative data
Beyond finances and governance, the directive requires extensive academic and administrative information. Institutions must submit records of course approvals and approved intakes, copies of prospectuses, admission rules and registers, merit and entrance records, fee notices, student ledgers, receipts and refunds, and scholarship records.
On the staffing and operations side, universities have been asked to provide recruitment files, contacts, service rules, payroll and bank payment records, staff attendance, timetables and class registers. Complaint registers and case files, records of statutory and internal committees, and other related documentation are also to be furnished.
Universities flag burden of attendance data
The requirement to submit student attendance for a five-year period has emerged as a key point of contention. Several institutions indicated the scale and format of such data would be onerous to collate, particularly for larger campuses. As one representative noted, institutions with thousands of students face significant logistical challenges in extracting and standardising attendance records over such an extended timeframe.
Next steps
Following the department’s meeting and circular, private universities are expected to assemble and forward the requested materials to facilitate the preparation of the affidavit to be filed by the Chief Secretary before the Supreme Court. Officials indicated that submissions received from institutions will be consolidated to meet the court’s requirements.
Significance of the directive
The move marks a sweeping compliance exercise for private universities, encompassing their finances, governance, admissions, staffing and academic delivery. While the Higher Education Department has framed the exercise as necessary to comply with the Supreme Court’s call for transparency and accountability, the sector’s response underscores the scale and complexity of institutional data being sought—especially the multi-year academic records such as attendance.



