In further embarrassment to Suresh Kalmadi, the Shunglu panel has slammed him for setting up a "sham" Commonwealth Games organising committee with much lesser accountability and transparency.

The Committee in its 103-page sixth and last report made public on Friday on "conduct of Commonwealth Games 2010" said it has found "material changes" in official documents by Kalmadi to get the post of OC chief and also to have sweeping administrative control over it.

The OC was constituted "to retain absolute and unhindered control on the Commonwealth Games, 2010 through a sham society with much lesser accountability and transparency even in comparison to the Indian Olympic Association (IOA)," the report said.

"We have therefore no hesitation in coming to the conclusion that a document (relating to appointment for CWG OC chairman) was created by Kalmadi or at his behest in IOA for being specifically used to secure his ends, i.E. chairmanship of OC and justification for the commitments made by him at Montego Bay without any authority," the Committee said.

The Committee gave several instances of Kalmadi's approach to get the key post.

"It would be also pertinent to mention that all attempts made by ministry of sports to open a dialogue with Kalmadi between November, 2003 and September, 2004 on the action to be taken for CWG 2010 were unsuccessful because Kalmadi was unwilling to open negotiation till he was assured of the chairmanship of the organising committee," it said.

Questioning the constitution of OC, the report said, "On February 10, 2005 Kalmadi got a Society named organising committee registered under the Societies Registration Act, 1860. This society, its memorandum, its rules, its executive board, its membership etc. Ought to have been approved by the group of ministers (GOM). However, no such approval was taken."

In one of the meetings of GOM on March 17, 2005, the memorandum of the OC was circulated by Kalmadi which the ministry of youth affairs and sports had framed a few months back.

"A comparison of the document available on the file of the ministry with the one Registered by Kalmadi on February 10, 2005 shows a number of material changes made by him with the object of concentrating all powers in his hands," the Committee said adding that Kalmadi appointed himself as chairman of OC in perpetuity and without any consultation with the government.

The Committee questioned the manner in which thegovernment accepted "without due consideration" the host city contract to organise the sporting extravaganza in the national capital.

"The implicit decision to conduct the Games through a private non-profit society was an 'error of judgement' compounded by the personality of its chairman (Kalmadi) for whom the difference between fact and fiction was academic.

"His style and interests compromised proper preparation and efficient conduct of Games. Emergency measures ameliorated the situation but at a very high cost," the report said.

The report also questioned the decisions of the president of Commonwealth Games Federation Mike Fennel and its chief executive officer Michael Hooper.

The high level committee held Kalmadi responsible for appointing his close associates and inexperienced staff in the OC for individual gains.

The HLC in its fifth report on organising committee has faulted Kalmadi and OC secretary general Lalit Bhanot for their various decisions in awarding contracts that led to cost escalations.

Prime Minister Manmohan Singh had on October 25 announced terms of references for two-member Committee under the chairmanship of former comptroller and auditor general V.K. Shunglu to probe allegations of corruption and managerial lapses in the conduct of the sporting extravaganza held here between October 3-14 last year.

Former secretary of department of personnel and training Shantanu Consul was another member.

Before expiry of its tenure yesterday, the HLC submitted a total of six reports on — host broadcasting, Games Village, city infrastructure, games venues organising committee and main report — organisation and conduct of CWG, 2010 — pointing out several anomalies on part of Delhi Lt Governor Tejinder Khanna, chief minister Sheila Dikshit and senior government officials.