Punjab Gau Sewa Commission Vice-Chairman Kimti Bhagat on Tuesday said the state had not framed rules for the cow cess so far, due to which the funds collected under the levy was not reaching ‘gaushalas’ (cow shelters). He further said that the government would notify the rules within one to one-and-a-half months and has ordered a statewide audit of the funds.“I admit that rules for the cow cess have not been framed till date. Because of this, the money could not deliver to gaushalas in the districts. Chief Minister Bhagwant Mann has now directed the government to frame the rules, which will be notified within one to one-and-a-half months,” Bhagat said after holding a meeting in Barnala on Tuesday.He added, “The commission will also issue a white paper detailing cow cess collections and expenditure from 2016 to 2026, and the heads under which the money was spent. I have come to know about irregularities in two or three districts. The Deputy Commissioners of all 23 districts have been asked to audit the cow cess funds. The audits are under way across the state and action will be taken wherever discrepancies are found.”He said district-level committees had been constituted to examine the utilisation of the funds.As per a document dated April 29, 2015, the cow cess is imposed on various activities including liquor sales, vehicle registration, electricity consumption and various other public services. The levy was introduced under provisions of the Punjab Prohibition of Cow Slaughter Act, 1955, with the aim of creating a dedicated fund for cattle welfare across the state.Bhagat further said the state government was providing 500 cattle lifters free of cost to gaushalas across the state to facilitate the transportation of injured and sick cattle. He said Chief Minister Bhagwant Mann had approved Rs 3.04 crore for the purchase of the lifters, which would be distributed to the cow shelters free of cost.In Barnala district alone, all 32 registered gaushalas would receive the equipment free of cost from the state government, he informed.