The CAG report said repeated breach of delegation of powers by CPCB, an autonomous institution under the Ministry of Environment and Forests (MoEF), indicates the lack of control and monitoring by MoEF over the units under its administrative jurisdiction.
CPCB also violated guidelines issued by the Department of Personnel And Training (DoPT) for ad-hoc appointments and promotions in 35 cases, the report said.
"It is evident that CPCB, in the last 15 years, repeatedly violated instructions for creation and up-gradation of posts in various cadres. It created 127 posts and upgraded 47 posts without the approval of MoF. MoEF unauthorisedly approved up-gradation of 16 posts in May, 2008 without the concurrence of MoF," the CAG report said.
"62 posts were created in all in which two posts in group A were created, 40 in group B and 10 each in group C and D, causing an annual financial implication of Rs 146.66 lakhs," the report said.
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