R E P O R T 2002-03

PAC Report 2002-03

 

P R E F A C E

 

The Report of Auditor General of Pakistan for the year 2002-03, was laid before the Provincial Assembly of NWFP on 23/09/2006 in pursuance of Article 171 of the Constitution of Islamic Republic of Pakistan, 1973. The said Report was referred by the House to the Public Accounts Committee for detail deliberation on the same day.

The Report consisted of the following volumes:-

1.      Audit Report.

2.      Appropriation Accounts.

3.      Finance Accounts.

4.      Audit Report on Revenue Receipts.

5.      Audit Report on Public Sector Enterprises.

 

The above said report was discussed by PAC constituted under rule 193 of the Provincial Assembly of NWFP Procedure and Conduct of Business Rules, 1988 consisting of the following:-

1.         Mr. Bakht Jehan Khan,                                               Chairman

Speaker Provincial Assembly of NWFP.

2.         Mr. Shahraz khan,                                                       Ex-officio

Minister for Finance                                                    Member

3.         Mr Ikramullah Shahid,MPA                                       Member

4.         Mr. Abdul Akbar Khan, MPA                                    Member

5.         Mr. Anwar Kamal Khan, MPA                                  Member

6.         Mr. Pir Muhammad Khan, MPA                                Member

7.         Shahzada Muhammad Gustasip Khan, MPA            Member

8.         Mr. Muzaffar Said, MPA                                           Member

9.         Mr. Khalil Abbas, MPA                                              Member

10.       Mr. Jamshed Khan, MPA                                           Member

11.       Mr. Khalid Waqar, MPA                                            Member

A series of meetings was held from 23/07/2007 to 04/09/2007 (i.e. 29 sittings) in the Conference Room of the Provincial Assembly Secretariat, Peshawar in which the Audit Report, Appropriation Accounts, Finance Accounts and the Audit Report on Revenue Receipts were scrutinized and discussed in detail.

Major issues and committee’s general recommendations about each Department, have been highlighted for having a quick glance. The Public Accounts Committee has also constituted fourteen Sub-Committees under the Chairmanship of Hon’ble Members, for detailed scrutiny of certain paras raising important issues.

The drafting and preparation of this Report has been made possible as a result of hectic efforts of officers/officials of the PAC Cell under the supervision, guidance and personal interest of Mr. Amanullah, Senior Additional Secretary.

The Provincial Assembly Secretariat is gratefully appreciative of the motivation it received from Hon’ble Bakht-Jehan Khan, Speaker Provincial Assembly/Chairman PAC and the Members of the PAC in accomplishing the difficult and challenging assignment.

Due to dissolution of the Assembly the report could not be laid before the House hence it was placed before the present Public Accounts Committee headed by         Mr. Kiramatullah Khan, Speaker. The Committee in its meeting held on 13/10/2008 approved the Report for the year 2002-03 on the basis of decision and recommendations taken by the earlier Public Accounts Committee. It also decided to substitute the Sub-Committees by newly elected Members of Public Accounts Committee in order to finalize the unfinished work of the Committees as per provision of Rule-192 of the Provincial Assembly of NWFP procedure and conduct of Business, Rules, 1988.

This Report of Public Accounts Committee on the Auditor General’s Report for the year 2002-03 comprising detailed deliberations and recommendations is presented to the Provincial Assembly of NWFP, under Rule 161 of the NWFP Provincial Assembly Procedure and Conduct of Business, Rules, 1988.

 

 

 

 

 

(Muhammad Saleem Khan)

Acting Secretary

Provincial Assembly of NWFP

Peshawar the 18th December, 2008

 

 

 

 

 

 

 

 

 

REPORT OF THE PUBLIC ACCOUNTS COMMITTEE ON THE ACCOUNTS OF GOVERNMENT OF N.-W.F.P. FOR THE YEAR 2002-03

 

INTRODUCTION

After examination of the Auditor General reports for the years 1997-98 and 2001-02, Public Accounts Committee decided to take stock of the Auditor General of Pakistan Report for the year 2002-03, already referred to it by the House, for scrutiny. A series of meetings of the Committee was held from 23/07/2007 to 04/09/2007 in the Conference Room of the Provincial Assembly Secretariat, Peshawar, in which the whole Report of Auditor General for the year 2002-03 except Commercial Accounts was scrutinized and discussed in detail.

2.                     In the first meeting, Mr. Bakht Jehan Khan, Chairman, PAC, threw light on the role of the Committee in improving the financial management system of the Province, and said that the Public Accounts Committee was meant for taking stock of the expenditure incurred from huge sums of tax payer’s money, which is reported annually by the Auditor General of Pakistan and helps the Parliament by holding the Government to account for its use of public funds and effectiveness of the programs in achieving their objectives. Examination of all reports of the Auditor General of Pakistan by the PAC on behalf of the Provincial Assembly plays a very important role in improving the financial management system and ensures that the moneys so granted were steered to the intended purpose and were spent prudently in accordance with law and rules by the respective Departments or otherwise. PAC examines these reports from different perspectives which include review of financial transactions from regulatory, proprietary and procedural points of view, comprehensive review of performance of organizations, comments regarding future plans of public entities, comments arising out of accounting documents, special studies of various activities etc; with reference to the facts of each case, the circumstances leading to any excess expenditure or immoderate savings and make appropriate recommendations, he added.

3.                     He highlighting the performance of the PAC, pointed out that this Assembly has the privilege of constituting PAC immediately after it came into being. Providing the details, he told that Reports of the PAC for the years 1997-98 and 2001-02, have been finalized and adopted by the House. The said reports of the PAC containing recommendations and general instructions for the improvement of financial management system in the NWFP had been sent to the Departments concerned to ensure its implementation the PAC Cell of the Secretariat was performing the follow up action regarding each draft para with the Department concerned.

AUDIT REPORT.

5.                     The Committee at first instant took up the Audit Report for consideration. The Audit Report for the year 2002-03 comprising 165 draft paras, involving irregularities like embezzlement of Government money, gross financial irregularities violation of rules, non production of record, negligence, unauthorized and irregular expenditure and misuse of powers etc. was brought before the PAC which discussed all the draft paras. The Committee, dropped unconditionally fifty one (51) draft paras where the explanation advanced by the Department was found plausible, while in ten (10) draft paras where the Government money was proved to have been embezzled, recommended for recovery after fixing responsibility on the culprits in pursuance of relevant law on the subject. Fifty three (53) draft paras where record needed to be verified were dropped subject to verification of record by Audit. Nine (9) draft paras were referred for Departmental action, in four draft paras joint inquiry by the Department and Finance was ordered, Twelve (12) draft paras being subjudice were kept pending till the decision of court with the direction to the Department to pursue the cases vigorously in the court of law.

6.                     Sub-Committees were also constituted to probe into the issues mentioned in twenty six (26) draft paras, which needed detailed deliberations.

7.                     The following table shows the detail of total draft paras pertaining to all Administrative Departments, which were discussed during the meeting of PAC:-

 

Department

Total paras

Dropped

Verification of record

Recovery

Deptt: Action

Sub-

Committees

J/Inquiry

Subjudice

Agriculture

10

3

2

1

2

1

1

E&A

12

7

3

1

Environment

10

7

2

1

Excise & Taxation

8

5

3

Food

12

5

2

2

1

2

Health

18

8

8

2

Higher Education

14

1

5

2

5

1

Home &T.A

18

4

6

2

3

3

Irrigation

17

3

3

1

1

5

2

Revenue

11

8

1

1

1

W & S

20

6

3

1

4

3

2

1

Sports Culture

9

1

8

Zakat Ushr

4

1

2

1

Total

165

51

53

10

9

26

4

12

 

 

APPROPRIATION ACCOUNTS

 

8.                     Appropriation Accounts were discussed by the Public Accounts Committee (PAC) in its five sittings held from 08-08-2007 to 15-08-2007. During examination of Appropriation accounts, it was observed by the PAC that the figures of final grants and actual expenditures as recorded in the Appropriation Accounts did not tally with the figures shown by the Departments in the working paper. An object wise analysis of grants and expenditures showed that deviation in figures was found in thirty five (35) percent cases, due to which a great deal of time was wasted in trying to work out mutually accepted figures and the main job of the PAC to examine the reasons for excesses/savings in the appropriation, was badly suffered.

9.                     In most cases the Departments were directed to sit down with the Accountant General NWFP and the Finance Department to carry out reconciliation and submit mutually agreed figures in the working paper. The same situation was also observed while examining the Finance Accounts, by the Committee, hence in order to save the precious time of the PAC, it was decided that in future these accounts would also be discussed in the DAC meetings so that mutually agreed figures are brought before the PAC.

 

10.                   The Committee condoned the nominal savings or excesses with the direction that the excesses made by the Department may be reflected in the excess budget statement and the savings made by the Departments may be surrendered in time so that the same could be utilized by other Departments.

 

11.                   During discussion on Appropriation Accounts pertaining to Agriculture Department, the Accountant General suggested that the Department should evolve a mechanism of conditional release to the institutions so as to get statement of accounts from the respective institutions. It would help the Government to evaluate the performance of spending units. The Committee agreeing with the proposal directed the Departments to evolve such a mechanism in the best interest of public and to have strict financial discipline.

 

12.                   The Appropriation Accounts of Schools and Literacy Department was referred to Sub-Committee for in-depth scrutiny due to huge differences in the figures of final grant and actual expenditure.

 

13.                   Some of the accounts were deferred due to late submission of working paper. The PAC observed that instructions for timely submission of working paper had been issued to the Departments from time to time, but they had not complied with the same. The Committee, therefore, reiterated and emphasized on all the Departments to submit working papers to the quarter concerned for getting their comments at least 15 days before the schedule of meeting. In case of non-compliance with the instructions of PAC, the Principle Accounting Officers would be considered as responsible for the lapse and his case would be reported to the Chief Secretary for initiating appropriate action.

 

14.                   While discussing the Appropriation accounts pertaining to Agriculture Department, the Accountant General pointed out that there were 271 PLA’s being operated by various Departments of the Provincial Government under which an expenditure of Rs.22 billion had been incurred during 2005-06. Similarly there were 21 Assignment Accounts being operated in different Departments under which a sum of Rs.2.2 billion had been spent. Details of such expenditures were out side the purview of the Accountant General. However, he added that the Finance Division, Government of Pakistan had issued instructions to all the Departments to report such expenditure to the Accountant General and suggested that the same procedure be adopted in the NWFP also. On his suggestion, the PAC directed the Finance Department to issue necessary instructions to all the Departments to report such expenditures to the Accountant General as was being done at Federal level.

15.                   During discussion on Appropriation Accounts of the Works and Services Department, it was found that the figures of actual expenditure and the final grant under certain heads did not tally with the figures of Accountant General.

 

16.                   The PAC in order to stream line the system and to avoid such like complications/confusions, directed the Finance Department that, while confirming the figures of final grant, the respective Department of the Govt: may also be invited to the meeting so that if there was any disparity in figures of the final grant, among the Department and the Finance Department and A.G., the same could be clarified on the spot. This would not only facilitate the job of PAC but also the respective organizations.

 

FINANCE ACCOUNTS

 

17.                   The examination of Finance Accounts by the PAC revealed many anomalies and short comings in the Provincial tax collection, which under scores a need for comprehensive review of collection and assessment procedures. The Committee noticed that fixing of targets were unrealistic in most of the cases. The representative of Finance Department has vehemently insisted that targets are set in consultation with the concerned Departments but huge differences in targets and actual collection shows that consultations in the Finance Department was done as an annual ritual without thorough and rigorous examination of all the factors which determine the realistic volume of revenue that can be collected.

 

AUDIT REPORT ON REVENUE RECEIPTS.

 

18.                   The Committee also examined the Audit Report on Revenue Receipts of Government of NWFP prepared by the Auditor General of Pakistan for the year 2002-2003. The PAC showed its concern over the difference between the figures of the Department and Accountant General office. The reconciliation of the two sets of figures was a serious problem which needed to be addressed.

 

19.                   During the deliberation it was noticed that the tax collecting Departments were found able to achieve targets of budget estimates in respect of transfer of property tax, Provincial excise and electricity duty. The revenue collecting Departments, however, could not achieve targets under heads-urban immovable property tax, stamp duty, motor vehicle tax, entertainment duty, education cess, agricultural income tax and land revenue.

 

20.                   It was also noticed that budget estimates in respect of taxes from urban immovable property tax, fitness fee, education cess and agricultural income tax were subsequently reduced through revised estimates but the revenue Departments could not meet even reduced targets of urban immovable property tax, fitness fee and education cess. This clearly shows that the Departments concerned did not make concrete efforts to achieve the targets.

General Observations

21.                   In addition to the observations of the PAC on each Draft Para, Appropriation accounts, Finance accounts and Revenue Receipts in this Report, the following General observations were also made by the Public Accounts Committee:-

(A)                   Unfair Inquiries

22.                   The Departments do not follow proper procedures while conducting inquiries against the persons responsible for misdeed. The Departments either ignore the inquiries as directed by the Public Accounts Committee or conduct the same very late without adopting proper procedure which do not yield fruitful results and create complications in case where aggrieved persons approach the Court of Law. The Departments were, therefore, directed to conduct the inquiries on time under proper procedures.

(B)                   Departmental Accounts Committee

23.                   The meetings of Departmental Accounts Committees (DACs) are not convened seriously by the Departments resultantly petty nature draft paras are referred to the Public Accounts Committee which increases its work load. It was also noticed that the Appropriation Accounts & Finance Accounts of the Departments, had not been discussed in the DAC meetings, which resulted in huge variation of figures between the Accountant General and the Departments; hence the Departments were directed to conduct DAC meetings to discuss the Appropriation accounts and Finance accounts. Moreover it was noticed that despite clear cut directives issued from time to time, the DACs’ decisions were not implemented by the Departments and exhaustive minutes of the meetings were neither recorded nor sent to the quarters concerned. The Departments were, therefore, once again directed to conduct DAC meetings regularly, implement its directives and minutes thereof be sent to all concerned.

(C)                   Non Attendance of PAC meetings by the Principal Accounting Officers

24.                   The PAC observed that most of the Principal Accounting Officers did not attend the meetings of the Committee and junior Officers not well conversant with the job, were deputed. It, therefore, directed that the Principal Accounting Officers being Chairmen of the DACs who also refer paras to PAC, to attend the meetings as they are supposed to be in a better position to explain the case before the Public Accounts Committee. In case any emergency raised before the Officers, they should depute their juniors with prior permission of the Chairman, PAC.

(D)                   Weak Internal Control System

25.                   Internal control which is the main tool of management for improving performance, safeguarding assets and preventing mis-management of public money was found either lacking or not working effectively in all the Departments and internal audit, a very essential requirement of the General Financial Rules, was also not found to be carried out as a result, a number of cases of fraud, theft and embezzlement were facilitated/encouraged. In some cases, physical verification of store/stocks to ascertain the factual position was not carried out. Due to weak administrative and financial management system, Government dues were not recovered in time and even government receipts duly realized were not timely deposited in Government treasury.

26.                   Though financial rules have been framed and PAC directives are available, yet the Principal Accounting Officer does not implement the same. The Departments were, therefore, directed to ensure a proper internal check system according to the spirit of the rules and to conduct internal audit regularly for obtaining fruitful results.

(E)                    Poor Working Paper

27.                   Most of the Departments especially Health and Excise & Taxation Departments were found failed to submit working paper in time. Moreover, the supporting documents on which the departments rely, were also not found attached with the working paper and in some cases the working papers provided were not on the prescribed format.

28.                   The Committee directed that due importance must be given to the PAC affairs. Complete working papers on the prescribed format duly signed by the Administrative Secretary with up to-date reply to Audit paras alongwith supporting material, minutes of the DAC duly commented upon by Finance and Audit, must be submitted to the PAC preferably fifteen (15) days before the meeting so that it could be distributed amongst the member of the Committee in time to facilitate the job of the PAC.

(F)                   Non Compliance of the PAC’s Directives

29.                   Non implementation of PAC’s directives by the Departments was noticed by the Committee with heavy heart as the departments miserably failed to follow the directives of PAC and their implementation required to be completed with-in two or three months were not implemented even after the lapse of  3-4 years.

30.                   The Departments were also failed to initiate disciplinary actions in the cases where required. Moreover, Proper attention was not given to the pending audit paras. Hence it was recommended that the Departments should follow the directives of the PAC in letter and spirit, to review the pending audit paras at regular intervals and to report progress in this regard to the PAC Cell of the Provincial Assembly of NWFP at regular intervals.

31.                   During the course of discussion, it was pointed out that certain Departments did not take interest in verifying record by Audit as ordered by the PAC. Resultantly, the cases of verification were lingered on and not disposed off. The PAC, therefore, decided that in future, all such verifications should be made in the Assembly Secretariat under the Chairmanship of one of the Honorable Members of the PAC.

RECOMMENDATIONS.

32.                   While submitting this report to the Provincial Assembly of North West Frontier Province, the Committee finally recommends that the suggestions, recommendations and directives made by the earlier Committee in the report be adopted/approved.

 

 

 

(KIRAMAT ULLAH KHAN)

Speaker/Chairman

Public Accounts Committee.

 

AGRICULTURE, LIVESTOCK AND COOPERATION DEPARTMENT

                        The Audit Report consisting of 10-draft paras was discussed by the PAC in its meeting held on 23-07-2007. In the draft paras, irregularities like un-authorized/un-authentic expenditure on account of pay and allowances, miss-classification of  un-authentic expenditure, irregular expenditure on account of repair of vehicle and POL, un-authorized advance payment on account of POL, un-authorized retention of provincial assets by the semi autonomous body (NIFA), overpayment on account of excess withdrawal of house rent allowance and less deduction of house rent, non-recovery on account of house rent allowance, un-authorized and irregular auction of trees and non-recovery of sales tax at source were pointed out by Audit.

2.                     Observations of the PAC on each draft para are as under:-

D.P. No.3.1     UNAUTHORIZED/UNAUTHENTIC EXPENDITURE OF Rs.3,19,66,765/- ON ACCOUNT OF PAY AND ALLOWANCE.

3.                     The Audit reported unauthorized expenditure of Rs.3,19,66,765/- on account of pay and allowances while auditing the record of the office of Director-General, Agriculture Research Tarnab. The para was discussed in the DAC meeting held in September, 2003 wherein it was decided that necessary documents regarding sanction of temporary posts would be produced to Audit within 15 days which was still awaited.

4.                     The Department contended that there were no temporary posts. All the posts were permanent duly sanctioned by the Finance Department.

5.                     The Committee observed that the main audit objection was against the un-authorized expenditure in respect of temporary staff, while the department was claiming that they had no such staff available. Since this was a case of further enquiry to reach to the logical conclusion, therefore, the Committee directed that Administrative Department, Finance Department and Audit should sit together and sort out the issue of unauthorized expenditure as objected to by the Audit and submit a report to the PAC within 15 days. Para stands.

D.P.No.3.2      NON DEPOSIT OF RS. 3.375 MILLION.

6.                     The Audit reported non deposit of Rs.3.375 million received from the fund under the Agriculture Research System.

7.                     The Department contended that by then the entire outstanding amount, which covers the amount reported in the Audit Para, has been deposited in the Government exchequer. Subject to verification by Audit within 15 days, the para was recommended to be dropped.

D.P.No.3.3      MISCLASSIFICATION OF AN UN-AUTHENTIC EXPENDITURE OF Rs.9,19,650/-

8.                     The Audit reported misclassification of unauthentic expenditure of Rs.9,19,650/- mostly shown to have been spent on civil work, and debited to the head “598-others”. The Audit contended that expenditure pertaining to civil work was wrongly debited under the said head “598-others”. Moreover, advertisement, technical sanction, MB and contractor bill were required but no such formalities had been fulfilled.

9.                     The Department contended that disputed amount was about 4 lacs. The expenditure was incurred in different times and had been claimed through154 bills. Since minor works were carried out, therefore, there was no need of advertisement.

10.                   The Department was directed to be vigilant and to avoid such like lapses in future. With the above observation, the para was recommended to be dropped.

D.P. No.3.4.    IRREGULAR EXPENDITURE OF RS.90,522/- ON ACCOUNT OF REPAIR OF VEHICLES AND Rs.53,407/- ON POL.

11.                   The Audit reported irregular expenditure of Rs.90,522/- on account of repair of vehicles and Rs.53,407/- on POL. The Audit alleged that the expenditure incurred on overhauling of the vehicles etc was without any advertisement. Similarly, the amount mentioned in the Draft Para in respect of POL was not accounted for.

12.                   The PAC noted with grave concern that as usual, the decision of the DAC was not implemented. It, therefore, directed that responsibility as to why the decision of the DAC was not implemented in time should be fixed. Report in this regard should be submitted to the PAC. The Department was further directed that detailed record of the expenditure incurred on repair of the vehicles and POL must be got verified by the Audit within 15 days. Report in this regard may be submitted to the PAC Cell. Para stands.

D.P. No.3.5.    UNAUTHORIZED ADVANCE PAYMENT OF Rs.1,65,900/- ON ACCOUNT OF POL.

13.                   The Audit reported unauthorized advance payment of Rs.1,65,900/- on account of POL without sanction of the Finance Department.

14.                   The Department could not advance any plausible explanation about the advance payment of Rs.1,65,900/- on account of POL. The Committee observed with concern that how advance payment was made at the fag end of the financial year. It, therefore, directed that responsibility may be fixed in this case and progress be reported to PAC Cell within one month. Moreover, condonation sanction of the Finance Department as directed by the DAC may be obtained to regularize the expenditure. Para stands.

D.P. No.3.6.    UNAUTHORIZED RETENTION OF PROVINCIAL ASSETS BY THE SEMI AUTONOMOUS BODY (NIFA) OF ABOUT 14.25 ACRES AGRICULTURE LAND.

15.                   The Audit reported unauthorized retention of Provincial assets by the semi-autonomous body (NIFA) measuring 14.25 acres Agriculture land. The Audit mainly objected that Government land could not be given to autonomous body without approval of the Finance Department.

16.                   The Department could not advance any plausible explanation with regard to provision of Government land to the NIFA without proper documentation i.e. agreement or lease. The Committee noted the slackness of the Department in this regard. It observed that the occupant authority, at any time can claim its ownership in the absence of proper agreement. Moreover, it added that if the land had been given on lease, the Government would have got monetary benefit. Since it was a case of detailed inquiry, therefore, the PAC constituted a Sub-Committee consisting of the following to probe into the matter and fix responsibility for non compliance of the codal formalities:-

1.                  Mr. Anwar Kamal Khan, MPA.

2.                  Mr. Khalid Waqar, MPA.

3.                  Mr. Jamshed Khan, MPA.

17.                   Report should be submitted within one month.

D.P. No.3.7.    OVERPAYMENT OF Rs.78,000/- ON ACCOUNT OF EXCESS WITHDRAWAL OF HOUSE RENT ALLOWANCE AND LESS DEDUCTION OF 5% HOUSE RENT.

18.                   The Audit reported overpayment of Rs.78,000/- on account of excess withdrawal of House Rent Allowance and non deduction of 5% maintenance charges from the occupants who had been allotted Government accommodation. In the DAC meeting held in September, 2003, recovery was ordered but no progress of recovery was intimated.

19.                   Mr. Khalid Waqar, MPA pointed out that Drawing and Disbursing Officer was responsible for overpayment on account of excess withdrawal of House Rent Allowance and less deduction of 5% maintenance charges. He suggested that action should be taken against him as he had not realized his responsibility. The Committee agreeing with his proposal directed that action should be taken against the DDO and progress should be reported to PAC within one month. Moreover, it directed that decision of the DAC should be implemented and recovery be made within three months. Progress to this effect may be reported to PAC. Para stands.

D.P. No.3.8.    NON RECOVERY OF Rs.61,992/- ON ACCOUNT OF HOUSE RENT ALLOWANCE.

20.                   The Audit reported non recovery of Rs.61,992/- on account of House Rent Allowance from the occupants who were provided Government accommodation. The para was discussed in the DAC meeting held on 24-09-2003 wherein it was decided that recovery should be made and record to the effect of recovery should be got verified by Audit.

21.                   The Department said that recovery against two officers was involved, one of whom had died. As regards recovery from another defaulter, it explained that the same had been effectuated. Record to the effect was produced to Audit during the meeting which was verified.

22.                   The PAC waived off recovery from the deceased, therefore, the para was recommended to be dropped.

D.P. No.3.9.    UNAUTHORIZED AND IRREGULAR AUCTION OF TREES.

23.                   The Audit reported unauthorized and irregular auction of trees. The para was discussed in the DAC meeting held in September, 2003 wherein it was decided that an inquiry should be conducted and report be submitted to Audit within one month. No report has been submitted to this effect so far.

24.                   The Department could not advance any plausible explanation. The Committee felt that it was a case of further inquiry to know the actual facts. It, therefore, directed that the Secretary, Agriculture himself or any other senior and honest officer nominated by him should conduct enquiry in the case and submit report to the PAC within one month. Para stands.

D.P. No.3.10.  NON RECOVERY OF RS.1.59 MILLION SALES TAX AT SOURCE.

25.                   The Audit reported non recovery of Rs.1.59 million on account of Sales Tax from the firm. The para was discussed in the DAC meeting held in September, 2003 wherein the Department could not produce registration of the firm in question; hence recovery @ 18% on account of Sales Tax should have been affected.

26.                   The Department produced record to the effect that the manufacturers were registered with the Sales Tax Department which was verified by Audit, hence the para was recommended to be dropped.

GENERAL

27.                   For future guidance the Department was directed to improve its Internal Control System and to carryout internal audit regularly. The Department was also directed to:-

  • Observe codal formalities in various auctions and purchases.
  • Obtain sanction of the Finance Department for certain posts which were in need of sanction.
  • Avoid Advance payments.
  • Credit the receipts realized into government treasury promptly.
  • Hold DAC meetings regularly and to implement its decisions in letter and spirit.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ESTABLISHMENT & ADMINISTRATION DEPARTMENT

The Audit report consisted of total twelve (12) Nos. draft paras involving irregularities like non-recovery of sales tax and custom duty from auctioned vehicles, non submission of detailed accounts for adjustments, losses to Government due to negligence and imprudent auction, embezzlement, non realization of room rent, wasteful expenditure on account of repairing of vehicles and irregular drawal of custom duty etc.

2.                     In most cases the auction of Government vehicles was reported miss-managed which led to non-recovery of custom duties and taxes, sale proceeds were illegally retained and expenditures were un-authorizedly made there-from, the Department was, therefore, directed to improve management of the auction process and to deposit Government revenue in Government treasury instead of diverting it towards expenditure.

3.                     The paras were discussed in Public Accounts Committee meeting held on 24/07/2007.

4.                     Observations of the PAC on each draft para are as under:-

DP No. 1.1      NON-RECOVERY OF Rs. 27.777 MILLION  SALES TAX FROM AUCTION OF VEHICLES.

5.                     The Audit reported non-recovery of Rs.27.777 million on account of General Sales Tax while auctioning vehicles. The Department contended that auction was held in 1999 and the GST was imposed from 14th September, 2005. They produced a notification in support of their contention.

6.                     In view of documentary evidence supporting the contention of the Department, the para was recommended to be dropped.

DP No. 1.2      NON-SUBMISSION OF DETAIL ADJUSTMENT ACCOUNT FOR Rs.13.143 MILLION.

7.                     The Audit reported non-submission of detail adjustment account for Rs.13.143 million paid to various persons for treatment abroad from the discretionary grant of the Chief Minister. Moreover, daily allowance amounting to Rs. 92,560/- was paid during leave period to the incumbent proceeded abroad for medical treatment, which was inadmissible under the rules.

8.                     The Department explained that complete record pertaining to the issue under consideration was taken away by 11 Corps Peshawar. There was no record available on the basis of which the audit observations could be responded. However the Department admitted that payment of daily allowance during leave period was drawn illegally. The Audit mainly contended that proper record of receipts and disbursement of discretionary grant must be maintained by the respective authority.

9.                     A Sub-Committee consisting of the following members was constituted to thrash out the issue and submit its report within one month:-

1.         Mr. Abdul Akbar Khan, MPA            Chairman.

2.         Mr. Muzaffar Said, MPA.                  Member.

DP No. 1.3      NON-RECOVERY OF CUSTOM DUTIES & TAXES AMOUNTING TO Rs. 6.741 MILLION.

10.                   The Audit reported non-recovery of custom duties and taxes amounting to Rs.6.741 million on account of auction of vehicles. Recovery of the said duties should have been made over and above the auction values as according to NIT successful bidders were supposed to pay all the duties and taxes.

11.                   The Department replied that custom authorities were supposed to determine the custom duty on the vehicles. The purchasers were allowed to offer their bids assuming that custom duties etc; on the vehicles were paid, and after obtaining the highest bid considered as the value of the vehicle the custom duty and other taxes as worked out were paid from the amount realized from the highest bidder.

12.                   The PAC observed that although the Department had adopted the procedure of auction with good intention assuming that the duties etc; were included in the bid price, however, it was apprehended that such practice be avoided so that other Departments may not follow this practice for purchasing or selling items, which will put the Government into loss.

13.                   After threadbare discussion, the PAC directed the Department that in future terms and conditions provided in the NIT must be followed to avoid any confusion. With the above observation, the para was recommended to be dropped.

DP No.1.4.      LOSS OF Rs.5.565 MILLION DUE TO NEGLIGENCE AND IMPRUDENT AUCTION.

14.                   The Audit reported loss of Rs.5.565 million due to negligence and imprudent auction of accidented Mercedes Benz valuing Rs.6.600 million.

15.                   The Department explained the whole episode of accident of the vehicle and added that proper enquiry had been conducted in the case. The Driver was found guilty and penalized by imposing major punishment of reduction to a lower stage in a time scale. Moreover as the vehicle was totally destroyed and irreparable, therefore, the same was auctioned as a scrap.

16.                   In view of plausible explanation of the Department, the para was recommended to be dropped.

DP No. 1.5      NON-DEPOSIT OF AUCTION MONEY AMOUNTING TO Rs. 3.71 MILLION AND INTEREST ACCRUED THEREON.

17.                   The Audit reported non deposit of auction money amounting to Rs. 3.71 million. The Department explained that the amount had already been deposited in the Govt: treasury. They also produced original challan to that effect.

18.                   Subject to verification of challan by Audit, the para was recommended to be dropped.  

DP No. 1.6      NON-SUBMISSION OF DETAIL ACCOUNT OF Rs. 2.281 MILLION.

19.                   The Audit reported non submission of detail account of Rs. 2.281 million placed at the disposal of Ministers as discretionary grant during 1994-95 and 1995-96. The Department explained that actual payee receipts of Rs. 13,82,800/- have been furnished by the Ministers concerned. However, APRs for Rs. 8,98,500/- could not be received from the respective Ministers, Special Assistants and Advisors. It was added that just after the provision of the grant to the respective Ministers, the Assemblies were dissolved, and hence, record could not be obtained from them.

20.                   The Committee after threadbare discussion directed that in future installments of the grant should not be released unless the record of the disbursement of the pervious installments is provided. With the above observation, the para was recommended to be dropped.

DP No. 1.7      WASTEFUL EXPENDITURE OF Rs. 1.168 MILLION ON ACCOUNT OF REPAIR OF VEHICLES.

21.                   The Audit reported wasteful expenditure of Rs. 1.168 million on account of repair of confiscated vehicles handed over for auction. The Department presented list of vehicles bearing their registration Nos. repair expenditure etc; none of the vehicles was confiscated, it was contended.

22.                   In view of the plausible explanation by the department, the para was recommended to be dropped.

DP No. 1.8      EMBEZZLEMENT OF Rs. 9,71,786/-.

23.                   The Audit reported embezzlement of Rs.9,71,786/-. The Department explained that a sum of Rs. 4,17,000/- had been recovered. All the accused involved were dismissed from service and criminal case was registered against them, which was pending in the court of law for adjudication.

24.                   Para stands till the decision of the Court with direction to the Department to vigorously pursue the case in the court of law.

DP. No. 1.9     LOSS OF Rs.5,79,000/- DUE TO AUCTION OF VEHICLES AT LOWER RATES.

25.                   The Audit reported loss of Rs.5,79,000/- due to auction of vehicles at lower rates in the second auction. The Department explained that the vehicles were put to auction in various phases but due to fewer rates, the bids were rejected. Since the vehicles were parked in open air, thus hailstorm caused damage to the said vehicles, therefore, the same could not fetch the required amount and were auctioned at lower rates after the approval of Auction Committee.

26.                   The explanation of the Department was accepted and the para was recommended to be dropped.

D P No. 1.10   LOSS OF Rs.2,97,605/- DUE TO NON REALIZATION OF ROOM RENT FROM VISITORS.

27.                   The Audit reported loss of Rs.2,97,605/- due to non-realization of room rent from visitors, who stayed at Shahi Mehman Khana, Peshawar. The Department explained that total amount of Rs.4,29,736/- on account of room rent of Shahi Mehman Khana had been deposited in the Government Treasury.

28.                   Subject to verification of challan by Audit, the para was recommended to be dropped.

D P No. 1.11   EXCEEDING OF PROVINCIAL JURISDICTION AND AN IRREGULAR DRAWAL OF Rs.1,13,432/- ON ACCOUNT OF CUSTOM DUTY.

29.                   The Audit reported irregular drawal of Rs. 1,13,432/- on account of custom duty of a vehicle bearing No. PRL 7141 belonging to Health Department. The Department explained that the vehicle was received from Health Department which was put to auction. The Department was of the view that the vehicle was custom paid. Later on, the vehicle was taken into custody by the custom authorities as it was non custom paid. The owner filed an appeal with the Department and after considering his appeal; the Finance Department was approached to release the amount in question to be paid for clearing custom duty and other taxes.

30.                   The explanation of the Department being plausible was accepted, hence the para was recommended to be dropped.

D P No. 1.12   NON-RECOVERY OF Rs. 57,000/- DUE TO NON-DEDUCTION OF 15% SALES TAX.

31.                   The Audit reported non-recovery of Rs.57,000/- due to non-deduction of 15% sales tax. The Department explained that the entire amount had been paid to the Sales Tax Department through challans.

32.                   Subject to verification of challans by Audit, the para was recommended to be dropped.

 

 

 

 

 

 

 

 

 

 

 

ENVIRONMENT DEPARTMENT

The Audit Report consisted of total ten (10) draft paras involving irregularities like loss to the public exchequer on account of fines and liabilities outstanding against Forest Cooperative Societies, loss to the public exchequer due to writing off timber, over payment on account of wages to unskilled collies, irregular expenditure from the Departmental receipt, late deposit into treasury, loss due to missing of timber, miss-appropriation of timber, non-recovery of outstanding dues, loss to Government due to non-payment of production duty and non-recovery on account of cost of saplings.

2.                     The Paras were discussed in Public Accounts Committee held on 25/07/2007.

3.                     Observations of the PAC on each draft para are as under:-

DP No. 1         LOSS OF Rs.67.91 MILLION TO PUBLIC EXCHEQUER ON ACCOUNT OF FINES AND LIABILITIES OUTSTANDING AGAINST FOREST COOPERATIVE SOCIETIES.

4.                     The Audit reported loss of Rs.67.91 million to Government on account of fines and liabilities outstanding against Forest Cooperative Societies.

5.                     The Department explained that the para was discussed in detail in the DAC meeting wherein it was decided that the pass books, arbitration awards etc; be produced to audit for verification. The Department further explained that the said documents were ready for verification.

6.                     The PAC endorsed the decision of the DAC and recommended that the draft para may be dropped subject to verification of the said documents by Audit.

DP No. 2         LOSS OF Rs.43.76 MILLION TO THE PUBLIC EXCHEQUER DUE TO WRITE OFF 426795 cft TIMBER.

7.                     The Audit reported loss of Rs.43.76 million to the public exchequer due to write off timber lying in the sales depot.

8.                     The Department explained that the para was discussed in the DAC meeting wherein it was decided to produce pass books, arbitration awards etc; to Audit for verification. It further explained that the said documents were ready for verification.

9.                     The PAC endorsed the decision of the DAC and recommended that the draft para may be dropped, subject to verification of the said documents.

DP No.3          OVERPAYMENT OF Rs.1,27,000/-ON ACCOUNT OF PAYMENT OF DAILY WAGES TO UNSKILLED COLLIES.

10.                   The Audit reported overpayment of Rs.1,27,000/- on account of payment of daily wages to unskilled collies.

11.                   The Department explained that the para was discussed in DAC meeting held on 5th November 2003, wherein it was decided that scheduled rates duly approved by the competent authority should be produced to Audit for verification. In the light of DAC decision, the scheduled rates properly approved were shown to Audit for verification. The same were verified by Audit, hence the para was recommended to be dropped.

DP No.4          IRREGULAR EXPENDITURE OF Rs.4,73,000/- FROM THE DEPARTMENTAL RECEIPTS.

12.                   The Audit reported irregular expenditure of Rs.4,73,000/- from the Departmental receipts.

13.                   The Department explained that the para was discussed in DAC meeting wherein it was contended that payment of 2-months salary was made in advance to the employees of VETS on account of Eid-ul-Fitr and Eid-ul-Azha. The DAC settled the para subject to production of summary and preparation of accounting procedure of VETS. It was added that in the light of the decision of DAC, summary and accounting procedure duly approved has been provided with the working paper.

14.                   The explanation of the Department being plausible was accepted, hence the para was recommended to be dropped.

DP No. 5         LATE DEPOSIT OF Rs.2,34,000/- INTO TREASURY.

15.                   The Audit reported late deposit of Rs.2,34,000/- in treasury on account of remission  of compensation.

16.                   The Department explained that in pursuance of the decision of the DAC, disciplinary proceedings had already been initiated against the official at fault for late remission of compensation. However, the DFO concerned informed the Committee that the defaulting official was an honest employee but due to oversight, the amount could not be deposited in the treasury.

17.                   The explanation of the Department was accepted, hence the para was recommended to be dropped with the direction that in future the decision of DAC must be implemented in time.

DP No. 6         LOSS OF Rs.1,80,000/- DUE TO MISSING OF TIMBER.

18.                   The Audit reported loss of Rs.1,80,000/- due to missing of confiscated timber from different sites.

19.                   The Department produced complete record of timber transported from various localities. It also provided challan of the amount deposited.

20.                   The explanation of the Department being satisfactory was accepted, hence the para was recommended to be dropped.

DP No. 7         MIS-APPROPRIATION OF TIMER COSTING Rs.1,28,769 APPROXIMATELY.

21.                   The Audit reported mis-appropriation of timber valuing Rs.1,28,769/-.

22.                   The Department briefly explained that the amount had already been recovered from the responsible person, hence the para was recommended to be dropped.

 

DP No.8          NON-RECOVERY OF OUTSTANDING DUES OF Rs.8.219 MILLION

23.                   The Audit reported non-recovery of dues of Rs.8.219 million outstanding against the contractors and PTDC on account of Government dues.

24.                   The Department explained that the case was pending in the court of law for adjudication. Being subjudice the para was kept pending by the Committee till the decision of the court. However, the Department was directed to vigorously pursue the case in the court of law. Para stands.

DP. No.9         LOSS OF Rs.2.245 MILLION TO GOVERNMENT DUE TO NON-PAYMENT OF PRODUCTION DUTY.

25.                   The Audit reported loss of Rs.2.245 million to Government on account of non-payment of production duty.

26.                   The Department explained that the entire amount as reported by the Audit, had been recovered from the FDC. Original receipts in this regard were produced to the Committee. The para was, therefore, recommended to be dropped.

D P No.10       NON RECOVERY OF Rs.2,07,115/- ON ACCOUNT OF COST OF SAPLINGS.

27.                   The Audit reported non-recovery of Rs.2,07,115/- on account of cost of saplings provided to the Armed Forces free of cost.

28.                   The Department explained that in view of the order of the Finance Department, the plants were provided free of cost to the Armed Forces.

29.                   The explanation of the Department was accepted, hence the para was recommended to be dropped.

GENERAL

30.                   For future guidance the Department was directed to improve its Internal Control System and to ensure that:-

Ø  Resources are used only in accordance with laws, regulation, and policies.

Ø  Resources are safeguarded against waste, fraud, and misuse, and

Ø  Reliable data are collected, maintained, and fairly disclosed in reports.

31.                   The Department was also directed to:-

  • Review the existing accounting system, which was introduced on adhoc, basis in 1963, update it and bring it at par with the international public sector accounting standards.
  • Pay special attention to the system of recovery of confiscated timber, its transportation and stocking for preventing future losses to the public exchequer.
  • Strengthen internal controls for timely depositing of public money and proper reconciliation of accounts with the FDC/District Accounts Offices.
  • Establish rules and procedures for operation and maintenance of Forest Development Fund.
  • Transfer the unspent balances lying in the accounts of defunct Forest Cooperative Societies to the Provincial Consolidated Fund.
  • Reflect budgetary provision for foreign loans and grants in the annual Appropriation Accounts.
  • Make executive functionaries more responsive to audit.

 

SCHOOLS & LITERACY DEPARTMENT

The Audit Report consisted of total two (2) draft paras involving irregularities like non-deposit of Admission/Tuition fees in to Government treasury and non deposit in to Government money and deposited in to private account of National Bank.

2.                     The Paras were discussed in Public Accounts Committee held on 25/07/2007.

3.                     Observations of the PAC on each draft para are as under:-

D P No.13       NON-DEPOSIT OF ADMISSION/TUITION FEES OF Rs.3,10,800/- INTO GOVERNMENT TREASURY.

4.                     The Audit reported non-deposit of admission/tuition fees amounting to Rs.3,10,800/- realized from the students into Government treasury.

5.                     The Department explained detailed position saying that major portion of the amount involved in the para pertained to middle schools. It was contended that record of the schools involved was checked and a sum of Rs.2,89,920/- had already been deposited in the Government treasury. However, record of only five schools in which a sum of Rs.20,980/- was involved could not be retrieved, as the buildings were totally destroyed in the last earthquake incident.

6.                     The explanation of the Department was found justified, hence the para was recommended to be dropped, subject to verification of record of the deposited amount.

D P NO.14      NON DEPOSIT OF Rs.1,70,000/- IN TO GOVERNMENT TREASURY .

7.                     The Audit reported non deposit of Rs.1,70,000/- into Government treasury. Moreover, the amount was deposited in a private account in the National Bank of Pakistan contrary to the provision of para-7 GFR-Vol-1.

8.                     The Department explained that the store purchased was inspected by the Ex-Commissioner Peshawar Division and only Volley Ball poles were declared substandard and rejected. Payment on account of rejected items was not made to the dealer and it was deposited in a designated account in National Bank. The total price of the rejected items was Rs.32,400/-. Moreover, it was added that the case was subjudice by then. Being subjudice, the para was kept pending. However, the Department was directed to pursue it vigorously in the court of law.

9.                     The Audit Department strongly objected opening of designated account in a private bank without consent of the Finance Department and apprehended that such practice would cause great harm to financial discipline. If such practice is not fettered with, there will be every likelihood that every Drawing and Disbursing Officer will draw funds from the treasury and deposit the same in such accounts to avoid its lapse at the close of the financial year, which will lead to disturb the whole system of financial discipline.

10.                                      The PAC after detailed discussion directed the Finance Department that in order to avoid such practice of opening designated account without their approval, and to maintain strict discipline, strict instructions should be issued to all Principal Accounting Officers.

 

EXCISE AND TAXATION DEPARTMENT

                        The Audit report consisted of eight (8) draft paras involving Irregularities like non-depositing of income received from the sale of number-plates of various vehicles, overpayment on account of rent of building, un-authorized payment, un-authorized expenditure and irregular payment etc.

2.                     In most cases income generating schemes were used mismanaged, honorarium were given to various officials more than once during the year in violation of rules and in certain cases misuse of authority resulting in loss to the Government exchequer was found reported and response to audit in terms of production of record, initial replies to audit observations and timely convening of DAC meetings was wanting.

3.                     The above said paras were discussed in PAC meeting held on 26/07/2007.

4.                     Observation of the PAC on each draft para are as under:-

DP No. 3.1      LOSS OF Rs.37.727 MILLION.

5.                     The Audit reported loss of Rs.37.727 million due to non deposit of income received from the sale of reflective No. plates into Government Treasury.

6.                     The Department explained that it was discussed in DAC meeting wherein it was decided to produce court orders on the subject para.

7.                     The committee wanted to know as to whether:-

i.          Proper NIT was floated in the leading newspaper.

ii.         Opportunity was provided to the bidders to compete.

iii.        Transparency in the entire procedure of awarding contract to cyber graphic firm was followed.

iv.        Agreement made with the firm was duly vetted by the Law Department or otherwise.

8.                     The Department was not in a position to provide the required details. Since huge amount was involved in the para, therefore it was referred to the Sub-Committee consisting the following to thrash out the issue:-

1.         Mr. Anwar Kamal Khan, MPA                      Chairman

2.         Mr. Muzaffar Said, MPA                               Member

3.         Mr. Khalid Waqar, MPA                                Member

9.                     The Committee would submit its report to the PAC within one month.

DP No.3.2       NON-DEPOSIT OF Rs.11.86 MILLION INTO TREASURY UNDER HEAD 0281000-MOTOR VEHICLE ACT RECEIPT

10.                   The Audit reported non-deposit of Rs.11.86 million into Government treasury.

11.                   Since detailed examination was required in this case, therefore, the PAC decided to refer it to the Sub-Committee constituted under para 3.1.

 

DP No.3.3       OVERPAYMENT OF Rs.2.357 MILLION ON ACCOUNT OF RENT OF BUILDING DURING 2001-02.

12.                   The Audit reported overpayment of Rs.2.357 million on account of rent of building during 2001-02.

13.                   The Department explained that the rent was paid @ Rs.12/- per sft. instead of Rs.9/-, in light of the decision of the Committee. Moreover, as it was from Government to Government transaction, hence no embezzlement was involved.

14.                   The Committee after threadbare discussion observed that no loss was accrued to the Government but only proper procedure was not followed.

15.                   The Department was directed to be careful in future to avoid such lapses. With the above observation, the para was recommended to be dropped.

DP No. 3.4      UN-AUTHORIZED PAYMENT OF Rs.1.323 MILLION ON ACCOUNT OF HONORARIUM FROM PLA NO.3501003 MAINTAINED FOR NUMBER PLATS OF VEHICLES.

16.                   Referred to the Sub-Committee constituted under para 3.1.

DP No.3.5       UNAUTHORIZED EXPENDITURE OF Rs.1.000 MILLION.

17.                   The Accountant General admitted that payment was drawn by the Administrative Secretary and not by the Director General, Excise Department as was contended in the audit para.

18.                   In view of the verification of the Accountant General, the para was recommended to be dropped.

DP No.3.6       UNAUTHORIZED EXPENDITURE OF Rs.3,58,065/- WITHOUT BUDGETARY ALLOCATION.

19.                   The Accountant General confirmed that expenditure involved was incurred on salaries and allowances of the employees. Being inevitable expenditure, such spendings were allowed.

20.                   In view of this verification, the para was recommended to be dropped.

DP No.3.7       IRREGULAR PAYMENT OF Rs.3,54,650/- ON ACCOUNT OF LAW CHARGES.

21.                   In view of plausible explanation of the Department, the para was recommended to be dropped.

DP. No.3.8      ELEVEN COMPUTERS AND ACCESSORIES WORTH Rs.99,000/-.

21.                   In view of plausible explanation of the Department, the para was recommended to be dropped.

22.                   For future guidance the Department was directed to enforce its internal control for curbing unauthorized payments and preventing mis-diversion of Government revenue.

 

GENERAL.

23.                   The Committee noted with grave concern that the Department has not provided any supporting material with the working paper. This clearly shows the non interest of the Department towards the PAC which is the highest forum of scrutinizing the expenditure incurred by the Government functionary.

24.                   The Committee, therefore, once again directed the Department that the PAC observations, as reported in different reports, must be followed in letter and spirit in future. All supporting materials, annexed with the working paper must be submitted to PAC.

 

FOOD DEPARTMENT

                        The Audit report consisted of total twelve (12) draft paras involving irregularities like loss due to shortfall of wheat and sugar, non recovery of transportation charges, loss to Government due to negligence of the Department, loss due to change in the classification of bags, non recovery of outstanding dues from the contractors, non collection of security from the flour mill owners, excess payment due to application of incorrect freight charges by Pakistan railways, non forfeiture of earnest money from the contractor and non deduction of Income Tax etc.

2.                     The Paras were discussed in PAC meeting held on 27/07/2007.

3.                     Observations of the PAC on each draft paras are as under:

DP No.01  SHORTAGE OF WHEAT AND SUGAR OF Rs.1.64 MILLION.

4.                     The Audit reported shortage of wheat and sugar of Rs.1.64 million on account of empty gunny bags at PRC Chitral.

5.                     The Department explained that Junior Clerk was deputed as incharge of the said centre by the Deputy Commissioner Chitral, who mis-appropriated the public money. When it was pointed out, the accused official confessed mis-appropriation and assured to repay the same in installments. He has paid only 3-lacs against the total recoverable amount of Rs.16,39,761/- . Against the remaining amount recoverable, he went to court by filing Civil appeal. The case was by then subjudice.

6.                     The Committee observed with grave concern that how lower scale employee was made incharge of heavy store. It, therefore, directed the Department to conduct proper inquiry into this case of negligence within 2-months and fix responsibility. Moreover, the Department was directed to pursue the case in the court of law. Being subjudice the para was kept pending.

DP No. 02       NON RECOVERY OF TRANSPORTATION CHARGES                                            AMOUNTING TO Rs.2.42 MILLION FROM THE CONTRACTOR.

7.                     In view of plausible explanation of the Department that there was no fault of the contractor, rather transportation of the wheat was discontinued due to ban by the Government of Punjab, hence the para was recommended to be dropped.

DP No.03        LOSS OF RS.32.14 MILLION TO GOVERNMENT DUE TO                                                 NEGLIGENCE OF FOOD DEPARTMENT.

8.                     In view of the explanation of the Department supported by documentary evidence and judgment of the Peshawar High Court, Peshawar, the para was recommended to be dropped.

DPNo.04         LOSS OF Rs.2,38,300/- DUE TO CHANGE IN THE CLASSIFICATION OF BAGS.

9.                     In view of clarification of Law Department that the authority which is empowered to issue an order, can also modify or rescind the same, which was the only audit objection, hence the para was recommended to be dropped.

 

DP No.05        NON RECOVERY OF RS.9.49 MILLION.

10.                   The Department explained that the case was subjudice, hence it was kept pending by the Committee till the decision of court with the direction to the Department to pursue the case vigorously in the court of law. Para Stands.

DP No.06        NON RECOVERY OF Rs.8.48 MILLION FROM THE MINISTRY FOR FOOD AGRICULTURE AND LIVESTOCK (MINFAL).

11.                   The Audit reported non recovery of Rs.8.48 million from the Ministry for Food, Agriculture and Livestock (MINFAL).

12.                   The Department explained that adjustment had been made with MINFAL. Subject to verification, the para was recommended to be dropped.

DP No.07        NON COLLECTION OF Rs.3.75 MILLION ON ACCOUNT OF SECURITY FROM THE FLOUR MILLS OWNERS.

13.                   The Audit reported non collection of Rs.3.75 million on account of security from the Flour Mills owners.

14.                   The Department explained that full recovery of the amount had been made. Subject to verification of recovery, the para was recommended to be dropped.

DP No.08        EXCESS PAYMENT OF Rs.4,94,160/- DUE TO APPLICATION OF INCORRECT FREIGHT CHARGES BY PAK RAILWAY.

15.                   The Audit reported excess payment of Rs.4,94,160/- due to application of incorrect freight charges by Pakistan Railway.

16.                   The Department explained that huge liabilities of Rs.2,62,26,837/- including the amount reported by Audit in the draft para were outstanding against Pakistan Railways. The issue is in active correspondence with them. It further told that the Railway Authorities have their counter claims against the Food Department.

17.                   The Audit contended that the Federal Government Agencies had always upper hand, and accounting of the adjustment is required to be made with the organization at the earliest opportunity, otherwise they can deduct their share from the Provincial Government at source.

18.                   The Finance Department clarified that the issue was discussed in a meeting at Federal level wherein it was decided that the disputed amount against any Province would not be deducted at source.

19.                   The PAC after thread bare discussion directed that every effort on higher level be made to settle the issue of outstanding amount with Railway. Para stands till settlement of the issue.

DP. No.09       TRANSIT SHORTAGE OF WHEAT OF RS.6.21 MILLION.

20.                   The same observation as per draft para No.08.

 

 

D P No.10       BLOCKADE OF GOVERNMENT MONEY AMOUNTING TO Rs.5.06 MILLION.

21.                   The Audit reported blockade of Government money amounting Rs.5.06 million on account of purchase of land for construction of godowns at Bannu and Dargai.  It was added that the Department could not construct godowns despite lapse of 20-years.

22.                   The Department explained that for construction of buildings, efforts were made to include the same in the ADP but due to meager resources, the same was not included so far. Moreover, it was added that the land measuring 100 kanal situated at Bannu had been leased out @ Rs.35,000/- per 100 kanal per year by the SMBR, NWFP.

23.                   The Committee wanted to know the process of lease, as to whether it was advertised in the press, proper competition was made and all other codal formalities were observed or not. It was, therefore, decided to refer the draft para to a Sub-Committee to be constituted by the Hon’ble Speaker to scrutinize the issue in detail. Para Stands.

D P No.11       NON FORFEITURE OF EARNEST MONEY/SECURITY OF Rs.7,50,000/- FROM THE CONTRACTOR.

24.                   The Audit reported non forfeiture of earnest money amounting to Rs.7,50,000/- from the contractor on account of non lifting of full quota of allocated wheat within the stipulated period.

25.                   The Department explained that under clause 4.4 of the contract agreement, the Secretary had been vested powers to forfeit full or partial earnest money. In exercise of the powers conferred on him, he had forfeited Rs.2,50,000/- from the earnest money of the contractor.

26.                   The explanation of the Department was found satisfactory, hence the para was recommended to be dropped.

D P No.12       NON DEDUCTION OF INCOME TAX AMOUNTING TO Rs.7,82,000/-

27.                   The Audit reported non deduction of Income Tax amounting to Rs.7,82,000/- from the contractors/suppliers in Malakand Division.

28.                   The Department explained that Income Tax Ordinance was not applicable in the FATA and PATA, therefore, recovery could not be made from the dealing hands. It provided documentary evidence to that effect.

29.                   The explanation of the Department being plausible was accepted, hence the para was recommended to be dropped.

GENERAL

30.                   During the course of discussion, the Audit pointed out that there are two accounts in the Province i.e. Account-I and Account-II. The transactions of the Food Department are made from Account-II. It has many complications, therefore, it was suggested that instead of two accounts only one account should be maintained.

31.                   The Food Department explained that similar accounts are maintained in other provinces as well, therefore, deviation from uniformity may lead to several other complications.

32.                   The PAC directed that the Finance, Food, Law Departments and Director General, Audit should sit together to examine the audit suggestions.

33.                   Due to weak internal control instances of transit and storage shortages, overpayment and non imposition of penalty etc. were observed, recoveries where due were not pursued vigorously. Land was purchased for construction of Godown in 1984, but the Department did not construct Godown till date and response to Audit in terms of production of auditable record, initial replies to Audit observations and timely convening of the DAC meeting was found lacking.

34.                   The department was therefore directed to:

  • Improve and strengthen internal controls and conduct internal Audit regularly.
  • Initiate action against those who were responsible for losses, overpayments, shortages, violation of rules and negligence etc.
  • Recover losses occurring due to negligence/mis-management of departmental functionaries.
  • Improve the system of procurement, transport and storage to minimize transit/storage losses.
  • Make the departmental executives more responsive to Audit.

 

 

 

 

HEALTH DEPARTMENT

                        The Audit report consisted of eighteen (18) numbers  draft paras involving irregularities like non-deposit of hospital receipts, non deduction of government share and income tax, non-accountal of store, non-recovery of utility charges, fraudulent with drawal, non-transfer of funds, improvident/un-productive/un-authorized and irregular expenditure, loss on account of non-recovery of H.C.V and H.I.V kits charges, loss on operationalization of C.T Scan Machine, embezzlement, variation between book and Bank statement and non-imposition of penalty.

2.                     These paras were discussed in the meeting of Public Accounts Committee held on 29th and 30th August, 2007.

3.                     Observations of the PAC on each draft para are as under:-

HAYATABAD MEDICAL COMPLEX, PESHAWAR.

DP No.1.1       NON DEPOSIT OF Rs.1.90 MILLION IN THE BANK ACCOUNT                            ON ACCOUNT OF HOSPITAL RECEIPTS.

4.                     The Audit reported that in Hayatabad Medical Complex, Peshawar, hospital receipts of Rs. 1.90 million were shown deposited in NBP, Hayatabad, however, no credit of the said amount was reflected and its reconciliation was also ignored regularly. In the DAC meeting it was decided that the Chief Executive, HMC should conduct enquiry and fix responsibility but the Department failed to do so.

5.                     The Department could not advance any plausible explanation about non conducting the enquiry and was also unable to respond to the queries raised by the members, therefore, a Sub-Committee comprising the following was constituted, to probe into the matter and to submit its report within (15) days:-

1.         Mr. Abdul Akbar Khan, MPA                        Chairman.

2.         Mr. Pir Muhammad Khan, MPA                    Member.

3.         Mr. Khalid Waqar, MPA.                               Member.

DP No. 3.1      NON-ACCOUNTAL OF STORE WORTH Rs. 5,22,838/-.

6.                     The Audit reported that in Hayatabad Medical Complex, Peshawar, medical equipments i.e. Hudson Chuck and Water Purification System valuing Rs.5,22,838/- were shown incurred on the purchase of items but the purchase items were not entered in the stock register. The Department explained that the said equipments had been taken on main stock register and issued to concerned Wards/Units in time.

7.                     The explanation of the Department supported by documentary proof was accepted and the para was recommended to be dropped subject to verification of record by Audit, with in one month.

DP No.5.1       NON-DEPOSIT OF GOVERNMENT SHARE AMOUNTING TO                              Rs. 2.41 MILLION.

8.                     The Audit reported loss of Rs. 2.41 million on account of non deposit of Govt: share received from OPD, Laboratory and Cardiology etc in the IBPP Head.  The Department explained that Govt: share on %age basis from different Units of the Hospital, had been deposited in the National Bank of Pakistan and the Bank statement along with assessment schedules of Hospital w.e.f. 01/05/2001 to 28/02/2002 were readily available and could be verified.

9.                     Subject to verification of record by Audit within one month, the para was recommended to be dropped.

DP No.5.4       NON-RECOVERY OF UTILITY CHARGES FROM THE OCCUPANTS OF THE HOSTEL.

10.                   The Audit reported that in the Hostel of HMC, Hayatabad, 103 rooms were occupied by Doctors and Staff Nurses. No charges were deducted from them for Sui-Gas and Electricity consumption but were paid from the Hospital Fund. The Department contended that there was no staff hostel, and student nurses and House Officers used to reside in the Nurses & Doctors Hostel. Since student Nurses and House Officers received limited stipend from Government therefore, such charges could not be deducted from them.

11.                   The explanation of the Department being plausible was accepted and the PAC recommended to drop the para with the direction that a comprehensive policy may be adopted in future for collection of rent/charges from the Trainee Nurses, Staff Nurses and Doctors residing in the Hospital Hostels.

GOVERNMENT LADY READING HOSPITAL, PESHAWAR.

DP No.1.2       FRAUDULENT WITHDRAWAL/LOSS OF Rs. 1.690 MILLION                               ON ACCOUNT OF SUPPLY OF GAUZE CLOTH.

12.                   The Audit reported fraudulent withdrawal/loss of Rs. 1.690 million on account of supply of Gauze Cloth. The Audit had the following observations:-

I.                   The actual supply of Gauze cloth made was 351571 meters instead of 703148 meters resulting into a loss of Rs. 1.48 million.

II.                The supply was made for under sized Gauze Cloth i.e. 34 inches instead of 39 inches that led to a loss of 90146 meters valuing /Rs. 2,14096/-

III.             The work order bearing No. 491 was issued by the hospital on 9.1.1999. Against this a supply of 10,000 meters was shown as completed on the same day.

13.                   The Department explained that actually 703142 meters Gauze cloth was purchased during 1998-99 duly taken on main stock register which could be verified from the relevant record. The Committee after examining the office note on which the para was based noticed that the same was neither signed by anyone nor addressed to the high ups, hence it could not be used as a proof against the Department.

14.                   The draft para was therefore recommended to be dropped subject to verification of record by Audit that all the Gauze cloth was used/distributed.

DP No.1.3       NON-DEPOSIT OF Rs. 2,50,000/- INTO GOVT: TREASURY.

15.                   The Audit reported that a sum of Rs. 2,50,000/- was paid by the contractors to the Hospital but was not deposited into Govt: Treasury. The Department explained that the amount reflected in the audit para was donated by the contactor and was not paid on account of utility charges. The said amount was deposited in the NBP, Khyber Bazar Branch, Peshawar and the statement was available for verification.

16.                   Subject to verification of record/bank statement by Audit within one month, the Para was recommended to be dropped.

DP No.2.2       NON-TRANSFER OF FUNDS WORTH Rs. 8.06 MILLION.

17.                   The Audit reported non transfer of Rs. 8.06 million lying in separate account of Cardiology Department instead of main account of LRH. The Department explained that as per Notification of Health and Finance Departments issued in March 1997, the Cardiology Department was authorized to keep its own account. Moreover, LRH, Peshawar had also been declared autonomous organization under Medical Health Institution Reforms Act, 1999. Thus the Incharge Cardiology Department had been given Category-II powers for incurring expenditure from the said account and to retain all the receipts in a separate bank account.

18.                   The explanation and documentary evidence of the Department being plausible was accepted by the PAC and the para was recommended to be dropped.

DP No.4.1       IMPRUDENT EXPENDITURE OF Rs. 4.99 MILLION.

19.                   The Audit reported that in LRH, Peshawar, Medical and Oxygen Plants were found out of order and a sum of Rs. 4.99 million on the supply of Gas from private Firm was spent. Thus a huge amount was spent on the supply of the said items instead of purchasing of new plant or making functional the existing one. The Department explained that the said plant was an old air concentrated plant having low capacity and its spare parts were also not easily available in the country. Moreover, the concentrator provided oxygen of 50% to 60% purity, which was dangerous to health of the patients due to which the hospital authorities were compelled to purchase pure oxygen from the private firm.

20.                   The explanation of the Department being plausible was accepted and the para was recommended to be dropped.

DP. No.5.2      NON-DEDUCTION OF INCOME TAX AMOUNTING TO

Rs. 7,14,711/-.

21.                   The Audit reported loss of Rs. 7,14,711/- on account of non deduction of 5% income tax form the share of Doctors, Para-Medical Staff and payment made to the contractor as required under Section-50 of the Income Tax Ordinance, 1979. The Department explained that every doctor had filed his income tax return with the Income Tax Department and the share received had been shown. Moreover, deduction/recovery of income tax from the contractor had been omitted in the Income Tax Ordinance, 2001, hence was not deducted.

22.                   The Committee after detailed discussion recommended the Draft Para to be dropped, subject to verification of the income tax return of the doctors concerned.

 

DP No. 6.1 LOSS OF Rs.6.76 MILLION ON ACCOUNT OF

       OPERATIONALIZAITON OF C.T. SCAN MACHINE.

23.                   The Audit reported loss of Rs. 6.76 million on account of operationalization of CT SCAN Machine in LRH, Peshawar and over payment to the contractor on account of IBP and OPD as both were not included in the agreement. The Department could not advance any plausible explanation hence, the para was referred to  Sub-Committee already constituted in draft para No.1.1. The Sub-Committee will probe into the matter and submit its report within 15-days.

SAIDU MEDICAL COLLEGE, SWAT.

D P No.7.1                  UN-PRODUCTIVE EXPENDITURE AMOUNTING TO Rs.48.98 MILLION.

24.                   The Audit reported that Saidu Medical College, Swat, had not then been recognized by PMDC due to some deficiencies, however it had been established in 1998 and an un-productive expenditure amounting to Rs. 48.98 had been incurred which was un-justified. The Department told the committee that the expenditures were incurred on the up-gradation and purchase of equipments/machines for Saidu Teaching Hospital & College through sanctioned PC-I. Recently the College had been recognized by PMDC, so the expenditure incurred may be regularized.

25.                   The explanation of the Department being plausible was accepted, hence the para was recommended to be dropped.

KHYBER TEACHING HOSPITAL, PESHAWAR.

DP No.1.4       EMBEZZLEMENT OF Rs. 46,382/- BY MANIPULATING OFFICE                                     COPIES OF THE RECEIPT BOOKS.

26.                   The Audit reported embezzlement of Rs. 46,382/- by the staff of Blood Bank, KTH, Peshawar on account of manipulation in the office copies of receipt book. The Department explained that proper enquiry was conducted and it was found that the actual amount embezzled was Rs. 6451/- instead of Rs. 46,382/- which was recovered from the person at fault. The Secretary, Health, further assured that disciplinary action would be initiated against the concerned official. Proper Accounting System had now been adopted due to which such like irregularities had been removed.

27.                   The draft para was, therefore recommended to be dropped subject to verification of record.

DP No. 2.1      VARIATION/DIFFERENCE OF Rs. 16.15 MILLION BETWEEN                             THE CASH BOOK AND BANK STATEMENT.

28.                   The Audit reported difference of Rs. 16.15 million between the Cash Book and the Bank statements figures. The Department replied that two Cash Books i.e. Almoner and Fund Accounts Cash Book were maintained simultaneously. A separate cash book was also maintained on Double Entry System showing debits and credits which had not been checked during the course of audit inspection. All the entries made in the cash book were tallied with the bank statement and no variation existed.

29.                   The explanation of the Department being plausible was accepted and the draft para was recommended to be dropped subject to verification of record. The Department was further directed to lay down proper job description for the Almoner.

DP No.4.2       IRREGULAR AND UN-AUTHORIZED EXPENDITURE OF Rs.2.00 MILLION ON ACCOUNT OF REPAIR OF BUILDING AND STRUCTURE.

30.                   The Audit reported irregular and unauthorized expenditure amounting to Rs. 2.00 million on account of maintenance of buildings (civil and electrical works) non complying with rules and regulations. The Department replied that complete record in that respect was available and could be shown to the Committee for verification. It further told that the works were done according to the laid down procedure. The Secretary further assured the Committee that rules and regulation would be complied with strictly in future.

31.                   The explanation of the Department being plausible was accepted and the para was recommended to be dropped.

DP No.5.3       NON-DEPOSIT OF INCOME TAX AMOUNTING TO Rs. 3,19,990/-

32.                   The Audit reported non-deposit of income tax amounting to Rs. 3,19,990/- deducted from different contractors/ suppliers. Moreover, income tax collection charges amounting to Rs. 16,000/- were required to be paid to the Provincial Government which was not deposited. The Department explained that the income tax and 5% collection charges had been deposited into the Government Treasury through challans which could be verified, however, the Secretary categorically regretted the delay.

33.                   Subject to verification of challans by Audit, the Para was recommended to be dropped.

DP No.6.2       INCURRENCE OF EXPENDITURE OF Rs. 3.83 MILLION OVER                          AND ABOVE THE INSTITUTIONAL BASED PRIVATE                                        PRACTICE (IBPP) INCOME.

34.                   The Audit reported incurrence of expenditure of Rs. 3.83 million over and above the Institutional Based Private Practice from fund account (general receipt). The Department explained that without any provision of funds, they were asked to provide complete facilities i.e. equipments, buildings etc for the IBP practitioners for which the said amount was provided from the fund account. As sufficient funds were not realized at that time, therefore, a sum of Rs. 7,00,000/- could not be recouped. The buildings and equipments etc, were still existed and were in use of the hospital, hence no loss was involved.

35.                   The explanation of the Department was accepted and the para was recommended to be dropped.

DP No.6.3       LOSS OF Rs.2.02 MILLION ON ACCOUNT OF NON-RECOVERY OF COST OF H.C.V. AND HIV KITS.

36.                   The Audit reported loss of Rs. 2.02 million due to non deposit of the cost of HCV and HIV Kits in the hospital account. The Department explained that the contention of Audit was baseless as 60% of the total amount was to be deposited to the Government which included cost of kits/reagents etc as per Health Department Order No. SO(H)(V)I-1/92, dated 2-9-1996. Now as per Government instructions, procedure had been changed and kits charges were deducted before distributing shares amongst the Doctors and Para-Medics.

37.                   The explanation of the Department was accepted, and the para was recommended to be dropped.

DP No.7.2       NON IMPOSITION OF PENALTY WORTH Rs. 6.39 MILLION ON ACOUNT OF LATE DEPOSIT OF RENT.

38.                   The Audit reported non imposition of penalty worth Rs. 6.39 million on account of late deposit of rent by the contractors in violation of the contract agreement. The Department explained that the penalty clause for late deposit of monthly rent was not included in the contract agreement due to ignorance of the officer concerned. As the irregularity was committed unintentionally, the para was, therefore, recommended to be dropped with the direction to the Department to frame a specimen of the contract agreement and get it vetted from Law Department for use in all the Hospitals in future.

39.                   The explanation of the Department being plausible was accepted and the para was recommended to be dropped.

GENERAL

40.                   For future guidance the Department was directed that:-

  • Internal control system may be improved and strengthened;
  • The weak areas of reconciliation, recoveries, accountal of receipts may be rectified through strong internal audit;
  • Prudence may be exercised in spending public money; and
  • Autonomous hospitals may comply with Law.

 

 

 

 

HIGHER EDUCATION, ARCHIVES & LIBRARIES DEPARTMENT

                        The Audit report consisted of fourteen (14) draft paras  involving irregularities like non recovery of outstanding loans, non deduction of sales-tax and collection charges, non reconciliation of examination fee, non transfer of Government share in self-finance fund, unauthorized expenditure from self-finance fund, less accountal of profit, non production of record to audit, non deposit of University fund collected as rent of shops, theft/loss of Toyota vehicles etc. in most cases the University has not prescribed financial rules for running of its financial affairs. University dues/revenue which are not kept in the University Central account are instead collected by the constituent Institutions in their own account and non reconciliation of Bank accounts.

2.                     The above said Draft Paras were discussed in the PAC meeting held on    31/07/2007.

3.                     Observations of the PAC on each of para are as under:-

DP No. 1         OUTSTANDING LOANS OF Rs.26.58 MILLION NOT RECOVERED.

4.                     The Audit reported outstanding loans of Rs.26.58 million granted to different persons/NGOs by Frontier Education Foundation (FEF), which were not recovered. Moreover, execution of agreement of mortgage of immoveable property was not done, rendering the entire amount of loan as outstanding and difficult to recover.

5.                     The Department explained that out of the total outstanding amount of Rs.26.58 million, Rs.15.58 million have been recovered leaving a balance of Rs.11 million. Efforts were being made to recover the remaining amount.

6.                     The Department further explained that the Foundation has granted loan through registered mortgage deeds and it was against the fact that mortgage deeds and agreement had not been executed.

7.                     The PAC observed that the pace of recovery was very slow, which needed to be improved, so that Government money could not be wasted in future. Mr. Abdul Akbar Khan, MPA posed a question as to why the land mortgaged with the Foundation could not be auctioned as the owner did not pay the amount back. No satisfactory reply was provided. Moreover, Mr. Khalil Abbas, MPA wanted to see the document through which the case was referred to DOR which was not available. Since detail scrutiny was involved, therefore, the draft para was referred to the Sub-Committee consisting of the following:-

1.         Mr. Pir Muhammad Khan, MPA                    Chairman

2.         Mr. Khalil Abbas, MPA                                  Member

3.         Mr. Khalid Waqar, MPA                                Member

4.         Mr. Muzaffar Said, MPA                               Member

8.                     The Sub-Committee will thrash out the issue, investigate the deeds and verify the adjustments made by Frontier Education Foundation. The representatives of Revenue Department and DOR will clarify the position of recovery before the Sub-Committee. The Committee will submit its report within one month. Para stands.

DP No. 2         NON RECOVERY OF OUTSTANDING AMOUNT OF Rs.19.089 MILLION.

9.                     The Audit reported non recovery of outstanding amount of Rs.19.089 million outstanding against 10-Assistant Professors and Lecturers on account of breach of surety bonds executed with the University at the time of their proceeding abroad for higher studies.

10.                   The Vice Chancellor told the Committee that the said Lecturers/Assistant Professors proceeded abroad for Ph.D but did not return back as per agreement, hence the issue was created. He further explained that a sum of Rs.93,99,895/- had been recovered from the defaulters and legal notices had also been served on the sureties of the remaining defaulters. The Department also produced complete list of defaulters from whom recovery had been affected.

11.                   The PAC after detailed discussion directed the Department to expedite the case of recovery. Moreover, the amount already recovered may be verified by Audit. Para stands till recovery of the total amount.

DP No.3          LONG OUTSTANDING ADVANCES OF Rs.9.77 MILLION.

12.                   The Audit reported long outstanding advances of Rs.9.77 million against various Departments and Director of Works, advanced to them for various purposes and works during the period 1994-95 to 2000-01, accounts thereof have not been submitted so far.

13.                   The Department explained that most of the advances had already been cleared whereas the remaining were being followed-up vigorously.

14.                   The PAC directed that the amount already recovered may be got verified by Audit with further direction to the Department to expedite the remaining recovery. Para stands till recovery of the total amount.

DP No.4          NON-DEDUCTION OF SALES TAX AND COLLECTION CHARGES AMOUNTING TO Rs.1,44,920/-.

15.                   The Audit reported that Sales Tax @ 15% amounting to Rs. 88,685/- was not deducted from the bills of suppliers and 5% collection charges amounting to Rs.56,235/- were also not credited to provincial exchequer.

16.                   The Department explained that 15% Sales Tax amounting to Rs.60,934/- had already been recovered. As regards, Rs.23,750/- it was explained that the same was not required to be recovered, as purchase of computers was exempted from the payment of Sales Tax. As regards the 5% collection charges it was explained that there was no clear cut instruction in that regard hence it was not deducted.

17.                   Subject to verification of the amount recovered, the para was recommended to be dropped with the direction to Finance Department to clarify the matter of deduction of sale tax and recovery of 5% provincial collection charges, to all the Departments so that  no confusion was created in future.

 

DP No. 5         NON RECONCILIATION OF EXAMINATION FEE AMOUNTING TO Rs.77.50 MILLION.

18.                   The Audit reported non reconciliation of examination fee amounting to Rs.77.50 million realized in shape of bank drafts, hand receipts and money orders during 1999-2000 with the Finance wing of the university.

19.                   The Department explained that the drafts and money orders were properly verified by examination section. However, the Bank slips were not verified due to lack of staff.

20.                   The PAC referred the draft para to the Sub-Committee already constituted vide para No.1. The Sub-Committee will investigate and examine the record of previous 5-years and submit report to the PAC, within one month.

DP No. 6         NON RECONCILIATION OF RECORD OF EXAMINATION FEE AMOUNTING TO Rs.1,90,53,137/-.

21.                   The Audit reported non reconciliation of record of examination fee amounting to Rs.1,90,53,137/- in Gomal University D.I. Khan.

22.                   The Department explained that reconciliation of the examination receipts to the tune of Rs.1,90,53,137/- had been carried out with the Finance Directorate. Furthermore, all the accounts were being reconciled then on monthly basis.

23.                   Subject to verification of record by Audit, the para was recommended to be dropped.

DP No. 7         NON TRANSFER OF Rs.6.17 MILLION GOVERNMENT SHARE IN SELF FINANCE FUND.

24.                   The Audit reported non transfer of Rs.6.17 million Government share in self finance fund in the University of Peshawar.

25.                   The Department explained that the income received from self finance scheme had to be retained by the University of Peshawar being autonomous body.

26.                   The PAC recommended that University of Peshawar, Education Department and Audit should sit together and present a clear picture for retaining of 60% of the total receipt by the University and depositing 40% to Government, the para was kept pending.

DP No.8          UN-AUTHORIZED EXPENDITURE OF Rs.4.00 MILLION FROM SELF FINANCE FUND.

DP. No.9         UN-AUTHORIZED EXPENDITURE OF Rs.3.28 MILLION FROM SELF FINANCE FUND.

DP No.10        UN-AUTHORIZED EXPENDITURE OF Rs.2.60 MILLION FROM SELF FINANCE FUND.

27.                   The above draft paras were referred to Sub-Committee for detailed scrutiny comprising the following:-

1.         Mr. Anwar Kamal Khan, MPA                      Chairman

2.         Mr. Abdul Akbar Khan, MPA                        Member

3.         Mr. Pir Muhammad Khan, MPA                    Member

4.         Mr. Khalil Abbas, MPA                                  Member

5.         Mr. Khalid Waqar, MPA                                Member

DP No.11        LESS ACCOUNTAL OF PROFIT AMOUNTING TO Rs.2.31 MILLION IN UNIVERSITY ACCOUNT.

28.                   The Audit reported less accountal of profit amounting to Rs.2.31 million in University account.

29.                   The Department explained that the figure of Rs.35,00,000/- was estimated one as shown in the budget estimate 1997-98. In the first 9-months of the year, a profit of Rs.10,85,051/- had been received and was duly shown in the Actual/Revised Budget. That figure was taken as Rs.1.09 million in the para. In the next 3-months, a sum of Rs.9,95,352/- was received. Thus a total profit of Rs.20,80,403/- was received in the year 1997-98 which had been duly reflected in the Revised/Actual Budget 1997-98.

30.                   The PAC after detailed discussion, directed the Department to check/examine the record and reconcile the figures with Audit within one month. Para stands.

DP NO.12       NON PRODUCTION OF RECORD OF EXPENDITURE OF Rs.8,00,000/-

31.                   The Audit reported non production of record of expenditure of Rs.8,00,000/- spent on the construction of “Humanities Block” without fulfilling codal formalities.

32.                   The Department explained that the work was completed at very economical cost with due regard to codal formalities. The para was, therefore, recommended to be dropped subject to verification of record by Audit.

DP NO.15       NON DEPOSIT OF Rs.1,63,700/- INTO UNIVERSITY FUND COLLECTED AS RENT OF SHOPS

33.                   The Audit reported non deposit of Rs.1,63,700/- into University Fund collected as rent of shops.

34.                  The Department explained that the matter was under consideration and the shop rent would be deposited in the University Account with the private funds of the school. The para was recommended to be dropped, subject to verification of record by Audit.

DP NO.16       THEFT/LOSS OF TOYOTA VEHICLE.

35.                   The Audit reported theft/loss of Toyota vehicle No.A-1934 HIACE (1985 model) belonging to University Public School.

36.                   The Department explained that vehicle No.A-1934 (Hiace) was stolen from Police compound at the Peshawar Secretariat while on official duty. The policeman on duty to whom the custody of the vehicle for watch was given, had been suspended and punished for negligence in duty.

37.                   The explanation of the Department being plausible was accepted, hence the para was recommended to be dropped.

GENERAL

38.                   Internal control system which is in a essential requirement of General Financial rules was found lacking in the department, especially in the universities and in Frontier Education Foundation Fund (FEF).

39.                   For future guidance the department was   therefore, directed that:.

  • Internal Audit be introduced as regular feature in educational institutions.
  • Accounting system and standards for FEF be developed.
  • Budgetary provision for foreign loans and grants be reflected in the annual

Appropriation Accounts

  • The executive functionaries be made more responsive to Audit.
  • Pre-service and in-service training to teachers be rationalized.

 

 

 

 

 

HOME & TRIBAL AFFAIRS DEPARTMENT.

The Audit report consisted of eighteen (18) draft paras Involving, serious irregularities like, Doubtful payment on account of repair of vehicles, Non-accountal of Government money, Misappropriation in medical insurance funds, Non accountal of amount drawn from mosque and sports funds, Embezzlement on account of manipulation in the challans, excess payment on account of pay and allowances of employees over and above the sanctioned strength, doubtful expenditure on account of electricity charges,  unauthorized payment on account of electricity charges, non deposit of Government receipt in to Government treasury, excess expenditure on account of residential telephone and non reconciliation of office telephone charges, non recovery of outstanding dues, non-recovery on account of general sales and income tax, non recovery of TA advance and non production of record on account of receipts.

2.                     The above said DPs were discussed by PAC in its meeting held on 01/08/2007. Detailed observations and recommendations of the PAC on each para are as under.

D.P. No.1.1     DOUBTFUL PAYMENT OF Rs.6,79,000/- ON ACCOUNT OF REPAIR OF VEHICLES.

3.                     The Audit reported doubtful payment of Rs.6,79,000/- on account of repair of vehicles during the year 2000-2001. The Department explained that they had a fleet of almost 200 vehicles. The amount in question was spent on different vehicles from time to time. Vehicles in which major repairs were involved, were tendered but no one turned up to participate in the bid. Therefore, the expenditure was carried out on quotation basis.

4.                     The Audit contended that the expenditure was carried out on 13 vehicles from time to time just to split the amount to avoid floating tender and fair competition.

5.                     After thread-bare discussion, the Committee directed that all codal formalities with regard to the expenditure on repair of vehicles must be completed and the practice of splitting the amount to bring it into the range of quotation must be avoided. Moreover, the Department was directed to produce relevant record with regard to the incurrence of expenditure as reported in the D.P. for verification by Audit within one month. Para stands till verification of record.

D.P.No.1.2     NON ACCOUNTAL OF GOVT: MONEY OF ABOUT Rs. 5,60,000/-.

6.                     The Audit reported non accountal of Government money of Rs.5,60,000/- received as Laboratory fee from 07/2000 to 6/2002. The Department explained that under SR.12, share of Government i.e. 1/3 of receipt, had already been deposited in the Government Treasury.

7.                     Since complete report was not available with the Department, therefore, the para was kept pending till tomorrow for availability of relevant record.

8.                     It was discussed again by the Committee on 30/08/2007 and the explanation of the Department being plausible duly endorsed by Audit was accepted and the para was recommended to be dropped.

D.P.No.1.3      MISAPPROPRIATION OF RS.5,24,678/- IN MEDICAL INSURANCE FUND.

9.                     The Audit reported misappropriation of Rs.5,24,678/- in Medical Insurance Fund. The Department admitted the misappropriation adding that out of the misappropriated amount, a sum of Rs.1,50,000/- was recovered in installments from the defaulting official (Pay Officer). Moreover, action had been taken against the defaulter by dismissing him from service and lodging a criminal case against him. It further told that the accused official was a proclaimed offender. On a query, the Department explained that the misappropriation was reported by the Internal Auditor. The Members of the Committee observed that the misappropriation was occurred due to weak internal control. If there had been any strong controlling system, such incidence would have never occurred. The Department was, therefore, directed to be vigilant and strengthen their financial controlling system.

10.                   The para being subjudice was kept pending, till the decision of court of law with the direction to the Department to pursue the case vigorously. Para stands.

D.P. No.1.4.    NON ACCOUNTAL OF Rs.2,82,826/- DRAWN FROM MOSQUE AND SPORTS FUNDS.

D.P. No.1.5.    EMBEZZLEMENT OF Rs.70,000/- ON ACCOUNT OF MANIPULATION IN THE CHALLANS.

11.                   The same observations as per para 1.3.

D.P. No.2.1.    EXCESS PAYMENT OF Rs.8.14 MILLION ON PAY AND ALLOWANCES OF EMPLOYEES OVER AND ABOVE THE SANCTIONED STRENGTH.

12.                   The Audit reported excess payment of Rs. 8.14 million in pay and allowances of the employees contrary to the sanctioned strength. The Department admitted that the pay of excess constables had been drawn against the posts of H.Cs. and ASIs and contended that according to GFR there was no restriction of drawing pay against higher post.

13.                   The para was discussed in detail and the Department was directed to produce sanctioned strength of different cadres of Police Force i.e. Constables, Hawaldars, and ASIs for verification to Audit. Subject to verification by Audit within one month, the para was recommended to be dropped.

D.P. No.2.2.    DOUBTFUL EXPENDITURE OF Rs.2.09 MILLION ON ACCOUNT OF ELECTRICITY CHARGES.

14.                   The Audit reported doubtful expenditure of Rs.2.09 million on account of electricity charges paid to WAPDA.

15.                   The Department explained that due to non availability of funds and late release of budget, it was impossible to clear utility bills on monthly basis. It was added that complete record had been reconciled with the WAPDA.

16.                   Subject to verification of reconciliation, the para was recommended to be dropped.

D.P. No.2.3.    UNECONOMICAL EXPENDITURE OF Rs. 1.10 MILLION ON ACCOUNT OF REPAIR OF VEHICLES.

17.                   The Audit reported uneconomical expenditure of Rs.1.10 million on account of repair of vehicles.

18.                   The Department explained that they had a fleet of almost 200 vehicles. The amount in question was spent on different vehicles from time to time. Vehicles in which major repairs were involved, were tendered but no one turned up to participate in the bid. Therefore, the expenditure was carried out on quotation basis.

19.                   The Audit contended that the expenditure was carried out on 13 vehicles from time to time just to split the amount to avoid floating tender and fair competition.

20.                   After thread-bare discussion, the Committee directed that all codal formalities with regard to the expenditure on repair of vehicles must be completed and the practice of splitting the amount to bring it into the range of quotation must be avoided. Moreover, the Department was directed to produce relevant record with regard to the incurrence of expenditure as reported in the D.P. for verification by Audit within one month. Para stands till verification of record.

D.P. No.2.4.    UNAUTHORIZED PAYMENT OF Rs. 9,00,000/- ON ACCOUNT OF ELECTRICITY CHARGES.

21.                   The Audit reported unauthorized payment of Rs. 9,00,000/- on account of electricity charges on behalf of Fire Brigade, Police Hospital and Police Club Peshawar. The Department explained that the areas referred to in the para pertained to Police Department. Therefore, payment was made on account of electricity consumption. Subject to verification of record, the para was recommended to be dropped.

D.P. No.2.5.    NON DEPOSIT OF GOVERNMENT RECEIPT AMOUNTING TO Rs.5,21,640/- INTO GOVERNMENT TREASURY.

22.                   The Audit reported non deposit of Government Receipt amounting to Rs.5,21,640/- into Government Treasury received on account of 28 leased shops.

23.                   Mr. Anwar Kamal Khan, MPA pointed out that such an issue in respect of the same shops was referred to the Sub-Committee. The Sub-Committee inspected the site and relevant record. The report of the said Committee is yet to be presented to the PAC. The Committee, therefore, decided that this para may be linked with the report of the Sub-Committee and whatever decision is made in respect of the issue pending with the Sub-Committee, the same would be applicable to this para.

D.P. No.2.6.    NON DEPOSIT OF GOVERNMENT RECEIPT AMOUNTING TO Rs.3,00,000/- INTO GOVERNMENT TREASURY.

D.P. No.2.7.    NON DEPOSIT OF GOVERNMENT RECEIPT AMOUNTING TO Rs.1,62,000/- INTO GOVERNMENT TREASURY.

24.                   The same observation as per para 2.5.

 

D.P. No.2.8.    EXCESS EXPENDITURE OF Rs. 1,10,000/- ON RESIDENTIAL TELEPHONE AND NON RECONCILIATION OF RS. 1.29 MILLION ON OFFICE TELEPHONE CHARGES.

25.                   The Audit reported excess expenditure of Rs. 1,10,000/- in respect of residential phone and non reconciliation of Rs.1.29 million in respect of office telephone charges. The Department explained that the ceiling fixed for DPO in respect of residential phone has not been crossed and the expenditure was within the limit fixed.

26.                   Moreover, the amount has been reconciled with the Telephone Department. Subject to production of relevant record to Audit for its verification, the para was recommended to be dropped.

D.P. No.3.1.    OUTSTANDING DUES OF Rs.127.72 MILLION.

27.                   The Audit reported outstanding dues of Rs.127.72 million on account of pay and allowances of Police Guards, whose services were provided to different Provincial/Federal Government Organizations. The Department explained that the para in question was discussed at IPCC meeting under the Chairmanship of Federal Minister. It was decided therein that at source deduction may be made by the Federal Government for clearance of the outstanding dues of the Police Department. The case is under active correspondence with the Federal Government. Para stands till full recovery is made.

D.P. No.3.2.    NON RECOVERY OF Rs. 4.28 MILLION ON ACCOUNT OF GENERAL SALES AND INCOME TAX.

28.                   The Audit reported non recovery of Rs.4.28 million on account of GST and Income Tax. The Department explained that the firm M/S Indus Motors Karachi was exempted from the said taxes, therefore, they were not deducted. As regards Income Tax from M/S Atlas Honda Lahore, it was contended that income tax has already been deducted, however, being exempted from Sales Tax, no such deduction could be made.

29.                   Subject to production of relevant record, the para was recommended to be dropped.

D.P. No.3.3.    RECOVERY OF TA ADVANCE OF Rs. 1,20,000/-

30.                   The Audit reported non recovery of TA advance worth Rs.1,20,000/- paid to the staff of District Jail Kohat. The Department briefly explained that a sum of Rs. 40000/- had been recovered. A sum of Rs. 84,000/- was yet to be recovered. The PAC directed that the amount already recovered may be got verified by the Audit and balance amount may be recovered within two months. Progress may be reported to PAC. Para stands.

D.P. No.4.1.    NON PRODUCTION OF RECORD FOR Rs. 8.94 MILLION ON ACCOUNT OF RECEIPTS.

31.                   The Audit reported non production of record for Rs.8.94 million on account of receipt of Challan Fee and License Fee during the year 2000-2001. The Department explained that the entire figures had been reconciled with District Accounts Officer Abbottabad and Traffic Challans deposited by the owners/drivers of the vehicles in the banks.

32.                   Subject to verification of record, the para was recommended to be dropped.

D.P. No.4.2.    NON PRODUCTION OF RECORD.

33.                   The Audit reported non production of record. The Department explained that complete record was available which could be produced to Audit.  Subject to verification of record by the Audit, the para was recommended to be dropped.

GENERAL

34.                   Internal Controls and Accounting controls which ensure completeness, accuracy, timeliness and reliability of accounts was found lacking and rules relating to internal audit as envisaged in para-13 of General Financial Rules were not followed. The Department was, therefore, directed to conduct internal audit which is an essential and fundamental part of internal control system and needs to be strengthened in order to ensure better financial management.

 

IRRIGATION & POWER DEPARTMENT

                        The Audit report comprising seventeen (17) draft paras including five (5) draft paras pertaining to Shydo, was discussed by the Committee on 2nd August, 2007. the draft paras were about unauthorized re-appropriation, wastage of public money due to delay in completion of work, loss to public exchequer due to non forfeiture of security deposit, unauthorized expenditure on account of repairing of building, less recovery from contractor on account of Machinery charges, non recovery of water rates and electricity charges, over payment to contractors due to payment on incorrect rates, loss to Government due to non execution of work and non production of its auditable record.

SHYDO

2.                     Non preparation of annual financial statement, unauthorized retention of development fund, unsound investment of public fund, non payment of money drawn on account of rent, utility and pension contribution, loss to Government due to theft of vehicles.

3.                     Public Accounts Committee while discussing these paras made the following recommendations:-

D.P. No.3        UN-AUTHORIZED RE-APPROPRIATION OF Rs.29.38 MILLION.

4.                     The Audit reported un-authorized re-appropriation of Rs.29.38 million contrary to S.No.7 (19-b) of the Delegation of Powers and Powers of Re-appropriation Rules 2001. The said rule prescribes that no re-appropriation should be made from or to major or minor work or M&R.

5.                     The Department explained that according S.No.7 (1) of the Delegation of Powers, the Chief Engineer being category-1 officer, was empowered to re-appropriate funds within the grant. It was added that re-appropriation was made from minor to minor work, major to major work and M&R work to M&R.

6.                     The Committee after going through both the provisions quoted by the Audit as well as the Department, accepted the explanation of the Department being plausible, as S.No.7 (19-b) was not applicable, hence the para was recommended to be dropped.

D.P.No.6         WASTAGE OF Rs.20.30 MILLION PUBLIC MONEY DUE TO DELAY IN COMPLETION OF WORK.

7.                     The Audit reported wastage of Rs.20.30 million public money due to delay in completion of work.

8.                     Mr. Khalil Abbas, MPA pointed out that wastage pertained to a scheme namely construction of Shera Kot and Koz Sheryal, Irrigation Channel in Kohistan. He went on saying that a Sub-Committee under his Chairmanship, was examining the issue. The Sub-Committee visited Kohistan twice, wherein it was found that the work was started in 1995, but due to slow work the scheme could not be completed. However, owing to the visit of the Sub-Committee, the Department had then retendered the work in March 2007 and the new contractor had started the work recently.

9.                     The Sub-Committee had directed the XEN to complete the work immediately i.e. within 3-months. The Department assured that the work would be completed in the current financial year.

10.                   The Committee after hearing the views of the Department and Audit, decided to refer the para to that said Sub-Committee. Para stands till the completion of work.

D.P.No.9         LOSS OF Rs.2.37 MILLION TO PUBLIC EXCHEQUER DUE TO NON-FORFEITURE OF SECURITY DEPOSITS.

11.                   The same observation as mentioned in draft para No.6, with the addition that security of the contractor lying with the Department should not be released till the completion of work.

D.P. No.11      UN-AUTHORIZED EXPENDITURE OF Rs.4,73,000/- ON ACCOUNT OF REPAIR OF BUILDINGS.

12.                   The Audit reported un-authorized expenditure of Rs.4,73,000/- on account of repair of buildings. The amount shown for de-siltation, masonry work etc, was spent on the repair of buildings.

13.                   The Department explained that the repair work of office building in the Irrigation Department was charged to the Irrigation system. It was added that separate fund for such repair was not provided by the Finance Department. The practice of charging such expenditure to the system in the Department was continued since its formation.  Moreover, proper approval of the competent authority for the incurrence of all such expenditure was obtained.

14.                   After detailed discussion, the Committee accepted the explanation advanced by the Department being plausible; hence the para was recommended to be dropped.

D.P. No.12      LESS RECOVERY OF Rs.1,49,000/- FROM A CONTRACTOR ON ACCOUNT OF MACHINERY CHARGES.

15.                   The Audit reported less recovery of Rs.1,49,000/- from the contractor on account of Machinery charges provided to a contractor in D.I. Khan division without execution of formal agreement.

16.                   The Department explained that an enquiry was conducted in that case. The Store keeper did not produce the Log Book of the road roller. However, it was added that the case was in the court of law against the Store Keeper. Being subjudice, the para was kept pending till the decision of Court.

D.P. No.13      NON-RECOVERY OF WATER RATES (ABIANA) OF Rs.126.49 MILLION.

17.                   The Audit reported non-recovery of water rates (Abiana) amounting to Rs.126.49 million.

18.                   The Department explained that the recovery in question was collected by the Board of Revenue through Deputy Commissioner, and all relevant record was now available in the concerned District.

19.                   The Committee observed that it was a huge loss to the Govt: and directed that the case may be sent to the Board of Revenue for recovery under Land Revenue Act as an arrear of land revenue. Para stands till recovery.

D.P. No.15      NON-RECOVERY OF ELECTRICITY CHARGES OF Rs.1,10,000/- FOR USING IRRIGATION TUBEWELL.

20.                   The Audit reported non-recovery of electricity charges of Rs.1,10,000/- for using Irrigation tubewell.

21.                   The Department explained that the tubewell was utilized for irrigating lawns & lands of office and colony. Necessary Abiana was also paid in lieu thereof. Subject to production and verification of record of 30 project tubewells as decided by the DAC, the para was recommended to be dropped.

D.P. No.16      OVER PAYMENT OF Rs.1,12,000/- TO CONTRACTOR DUE TO PAYMENT AT INCORRECT RATES.

22.                   The Audit reported over payment of Rs.1,12,000/- to contractor due to incorrect rates. The para was discussed in the DAC meeting wherein it was decided to conduct enquiry in the case, which was still awaited, the Audit observed.

23.                   The Department explained that in pursuance of the decision of DAC, enquiry was conducted by the XEN D.I .Khan Division. The enquiry officer concluded that no overpayment was made to the contractor.

24.                   The explanation of the Department being plausible was accepted and the para was recommended to be dropped.

D.P. No.4        LOSS OF Rs.27.788 MILLION TO GOVT: DUE TO NON EXECUTION OF WORK AT RISK AND COST OF CONTRACTOR.

25.                   The Audit reported loss of Rs.27.788 million to Govt: due to non execution of work at the risk and cost of the contractor. A contract was awarded for construction of Gandially Dam Kohat in May 1991. He did not complete the work within stipulated period. An extension of 15 months was allowed to the contractor, but he could achieve progress of about 25% in 33 months. Resultantly, his contract was rescinded & the work was retendered. It was awarded to another contractor which resulted in extra payment of Rs.27.79 million. The Audit pointed out that the loss sustained by the Government should have been recovered from the contractor under clause 63 of agreement. But contrary to that clause 67 was applied merely to give benefit to the contractor through arbitration.

26.                   The Department could not provide plausible explanation. The Committee felt that the case needed detailed probe; therefore, a Sub-Committee consisting of the following Members was constituted.

1.         Mr. Abdul Akbar Khan MPA

2.         Mr. Khalid Waqar MPA

3.         Mr. Jamshed Khan MPA

27.                   The Sub-Committee will probe into the issues raised in draft para in detail and submit report to PAC within one month.

D.P. No.10      LOSS OF Rs.9,25,000/- TO PUBLIC EXCHEQUER DUE TO EXECUTION OF DEFECTIVE WORKS

28.                   The same decision as per Draft Para No.4.

D.P.No.14       NON-RECOVERY OF Rs.2.19 MILLION ON ACCOUNT OF MOBILIZATION ADVANCE ALONG WITH PROFIT.

29.                   The same decision as per Draft Para No.4

D.P. No.17      NON-PRODUCTION OF AUDITABLE RECORD FOR Rs.1.15 MILLION.

30.                   The Audit reported non-production of auditable record of Rs.1.15 million.

31.                   The Department explained that complete record except one account for the month of February 2001 was provided to the Audit Party. Record in respect of the account of February 2001 was missing due to frequent shifting. The same was being traced out.

32.                   The Committee directed that relevant record should be produced to Audit for examining/verification. With the above observation the para was recommended to be dropped.

SHYDO

D.P. No.1        NON-PREPARATION OF ANNUAL FINANCIAL STATEMENTS FOR Rs.89.20 MILLION.

33.                   The Audit reported non-preparation of annual financial statements for Rs.89.20 million.

34.                   The Department explained that in view of Audit observation a consultant had been hired to prepare financial statements of the accounts of the organization. The Administrative Secretary assured that the financial statements would be completed within 6 months.

35.                   The PAC therefore recommended that the Department would share the documents with the Director General, Audit to have their inputs in maintaining the correct statement. Para stands till required financial statements are prepared.

D.P. No. 2       UN-AUTHORIZED RETENTION OF DEVELOPMENT FUNDS AMOUNTING TO Rs.75.59 MILLION ALONG WITH PROFIT.

36.                   The same observation as in Draft Para No.1.

D.P. No. 5       UNSOUND INVESTMENT OF Rs.20.36 MILLION OF PUBLIC FUNDS.

37.                   The same observation as in Draft Para No.1.

 

D.P. No. 7       NON-PAYMENT OF Rs.5.455 MILLION DRAWN ON ACCOUNT OF RENT,UTILITY CHARGES AND PENSION CONTRIBUTION.

38.                   Since the case is with NAB and Anticorruption Court, therefore the para was kept pending.

D.P. No. 8       LOSS OF Rs.1.80 MILLION TO GOVERNMENT DUE TO THEFT OF VEHICLE.

39.                   The Audit reported loss of Rs.1.80 million to Government due to theft of vehicle.

40.                   The Department explained that Mr. Bashir Ahmed, Executive Engineer (O&M) Division, Mingora, Swat was to inspect the repair of “alternator” of Jalkot Power Station of Dassu Kohistan at Taxila. On his way back to Peshawar, at the late evening he parked the vehicle near the mosque to offer Esha prayer. The moment he came out of the mosque, vehicle was found missing. The officer immediately contacted rescue 115 and rushed to Hayatabad Police Station and lodged FIR. An enquiry in the case was also conducted with recommendation to take up the case with the Finance Department for write off sanction for the depreciated value of the vehicle which had already been done.

41.                   The Committee accepting the contention of the Department, asked the Finance Department to accord write off sanction. The para was recommended to be dropped.

GENERAL

42.                   Internal Control System of the Irrigation and Power Department was evaluated with reference to statutory provisions in the NWFP Irrigation and Drainage Authority. Sarhad Hydel Development Organization (SHYDO) and the Sarhad Hydel Development Fund. Accounting, Financial Reporting and Internal Controls were found inadequate due to inaccurate and incomplete data in Irrigation and Power Department in general and in Sarhad Hydel Development Organization in particular. The Department was, therefore, directed to improve its internal control system.

 

REVENUE AND ESTATE DEPARTMENT

                        The Audit report consisting of eleven (11) draft paras was discussed by the Public Accounts Committee in its 10th sitting i.e. 3rd August, 2007. The draft paras were about loss of money due to non auction, non recovery of outstanding Government dues, non production of auditable record, unverified expenditure, non utilization of funds, non disbursement of land compensation, unauthentic disbursement on account of reward to Forest Department, excess expenditure, irregular expenditure on account of natural calamity, doubtful expenditure on account of renovation of house and unauthorized possession of Government land.

2.                     Public Accounts Committee while discussing these paras made following recommendations:-

DP No. 2.1      LOSS OF Rs.1.694 (M) DUE TO NON-AUCTION OF SAND PLOTS                                     & NON-RECOVERY OF RS. 8,94,573/- FROM VARIOUS LEASES.

3.                     The Audit reported loss of Rs. 1.694 million due to non auction of sand plots and non recovery of Rs. 8,94,573/- from various leases. The Department explained that certain portion of the amount had been recovered which could be shown to audit for verification. The PAC directed that the amount recovered may be got verified by the audit within one month. As regards non auction of sand plots, it was contended that the matter was subjudice, hence the para was kept pending till court’s decision.

DP No. 2.2      OUTSTANDING GOVERNMENT DUES AMOUNTING TO

                        Rs.2.340 MILLION.

4.                     The Audit reported outstanding Government dues amounting to Rs. 2.340 million on account of abiana.

5.                     The para was discussed threadbare and the PAC observed that the outstanding abiana was the liability of the BOR to be recovered from the individuals. The PAC therefore, directed that the outstanding amount may be recovered from the individuals within two months. Para stands till complete recovery.

DP No. 2.3      NON PRODUCTION OF AUDITABLE RECORD WORTH

                        Rs. 1.2 MILLION.

6.                     The Audit reported non production of auditable record worth Rs. 1.2 million. The Department explained that the relevant record was available with the Home and Tribal Affairs Department, NWFP, which could be produced to Audit for verification.

7.                     Subject to verification of record by Audit, the para was recommended to be dropped.

DP No.2.4.      I.          UNVERIFIED EXPENDITURE OF Rs. 5,00,000/-

                        II.        NON-UTILIZATION OF Rs. 2,25,286/-

8.                     The Audit reported non verification of expenditure worth Rs. 5,00,000/- and non utilization of Rs. 2,25,286/-. The Department explained that complete record was available and could be shown to audit for verification.

9.                     Subject to verification of record by Audit, the para was recommended to be dropped.

DP No. 2.5      NON-PRODUCITON OF AUDITABLE RECORD

                        WORTH Rs. 3,99,000/-

10.                   The Audit reported non production of auditable record worth Rs.3,99,000/-. The Department explained that complete record could be shown to audit for verification.

11.                   Subject to verification of record by Audit, the para was recommended to be dropped.  

DP No. 2.6      NON-DISBURSEMENT OF Rs. 3.541 MILLION ON ACCOUNT OF                        LAND COMPENSATION.

12.                   The Audit reported non disbursement of Rs. 3.541 million on account of land compensation. The Department explained that complete record pertaining to disbursement of the amount in question was available and could be shown to audit for verification.

13.                   Subject to verification of record by Audit, the para was recommended to be dropped.

DP No. 2.7      UNAUTHENTIC DISBURSEMENT OF Rs. 3,52,147/- ON

                         ACCOUNT OF REWARD TO FOREST DEPARTMENT.

14.                   The Audit reported unauthentic disbursement of Rs. 3,52,147/- on account of reward to Forest Department. The Department explained that the amount of Forest fines had been collected and deposited into Govt: Treasury which could be shown to audit for verification.

15.                   Subject to verification of record by Audit, the para was recommended to be dropped.

DP No. 2.8      EXCESS EXPENDITURE OF Rs. 2,77,275/- OVER ALLOCATION.

16.                   The Audit reported excess expenditure of Rs. 2,77,275/- on account of over allocation. The Department explained that complete record of disbursement along with acquaintance roll of the amount involved was available and could be shown to Audit for verification.

17.                   Subject to verification of record by Audit, the para was recommended to be dropped.

DP. No. 2.9     IRREGULAR EXPENDITURE OF Rs. 2,00,000/- ON ACCOUNT

                        OF NATURAL CALAMITIES.

18.                   The Audit reported irregular expenditure of Rs. 2,00,000/- on account of natural calamities. The Department explained that complete record was available and could be verified by Audit.

19.                   Subject to verification of record by the Audit, the para was recommended to be dropped.

 

D P No. 2.10   DOUBTFUL EXPENDITRURE OF Rs. 1,50,000/- ON ACCOUNT

                        OF RENOVATION OF HOUSE AND NON-PRODUCTION

                        OF RECORD.

20.                   The Audit reported doubtful expenditure of Rs. 1,50,000/- on account of renovation of House and non-production of record. The Department explained that complete record was available and could be verified by Audit.

21.                   Subject to verification of record by Audit, the para was recommended to be dropped.

D P No. 2.11   UNAUTHORIZED POSSESSION OF GOVERNMENT LAND.

22.                   The Audit reported unauthorized possession of Govt: land measuring 5524 Kanals and 73 Marlas with various persons since long. It was alleged that the land was illegally retained by private people. Neither a penny of income had ever been received by the Government from the land nor any effort was made to get the land vacated.

23.                   The Department could not advance any plausible explanation, therefore, a Sub-Committee comprising the following Members, was constituted to probe into the matter and submit its report within (2) months.

1.         Mr. Khalil Abbas, MPA                      Chairman.

2.         Mr. Jamshed Khan, MPA                   Member.

3.         Mr. Muzaffar Said, MPA                   Member.

GENERAL

24.                   Internal Control in the Department was found either lacking or not working effectively. Internal audit, a very essential requirement of General Financial Rules, was not being carried out.

25.                   The Department was, therefore, directed to enforce internal control and to carry out internal audit. For future guidance the Department was also directed that:-

  • The auction process in the Department which needs efficient and prudent management be streamlined.
  • Government revenue which needs to be deposited in Government treasury be deposited and its diversion towards expenditure be avoided.
  • Recovery of Government dues by the Board of Revenue which needs great attention be ensured.
  • The mechanism of disbursement of funds to various affectees may be improved.
  • Loss to Government due to misuse of authority or negligence be avoided.
  • Internal controls in the Department be strengthened.
  • Executive functionaries be made more responsive to audit.

26.                   During the course of discussion, it was pointed out that certain Departments did not take interest in verifying record ordered by the PAC. Resultantly, the cases of verification were lingered on and not disposed off. The PAC, therefore, decided that in future, all such verifications should be made in the Assembly Secretariat under the Chairmanship of one of the Honorable Members of the PAC.

27.                   It was observed by the PAC that recoveries detected by the Audit, Departments or the PAC against Government servants who stood retired, were not recovered by the BOR as land revenue under the Land Revenue Act, despite the fact that notification for recoveries from the defaulting official/officer is made by the respective Department.

28.                   The PAC, therefore, directed the BOR to vigorously pursue such cases and ensure recoveries of the Government dues outstanding against the defaulters.

 

WORKS AND SERVICES DEPARTMENT

                        The audit report consisted of total twenty (20) draft paras involving irregularities like non-preparation of Annual Financial statements, unauthorized drawal from the Public exchequer, un-authorized expenditure, shortage of store , change in the tender documents, non recovery on a account of cost of store from the contractor , non recovery on account of secured advance from contractors, allowing higher premium on C.S.R, non-acceptance of rates of second lowest contractor, non recovery of machinery charges, non- recovery on account of cost of  vehicles, non-recovery on account of cost of tender documents, overpayment on account of showing excess premix carpeting, illegal occupation of Government properties,  non preparation of annual financial statements and  non production of auditable record.

2.                     The paras were discussed in public accounts committee meeting held on 06 & 07/08/2007.

3.                     Observations of the PAC on each of para are as under:-

D.P. No.1        NON-PREPARATION OF ANNUAL FINANCIAL STATEMENTS FOR Rs.50.85 MILLION.

4.                     The Audit reported non-preparation of annual financial statements for Rs.50.85 million during the financial year 2001-02. It was added that the para was not discussed in the DAC meeting.

5.                     The Committee referred the para to the DAC with the observation that report of the DAC should be submitted in the current meetings of the PAC for further action. Para Stands.

D.P.No.2         UN-AUTHORIZED DRAWAL OF Rs.31.93 MILLION FROM THE PUBLIC EXCHEQUER DURING 2001-02

6.                     The Audit reported un-authorized drawal of Rs.31.93 million from public exchequer during 2001-02 contrary to the provision of Article 120 of the Constitution read with Para-6 of GFR Vol-I, which mentions that budget provisions are for that financial year only for which they were approved by the Assembly. Any unspent balance stand lapsed and could not be utilized in the next financial year.

7.                     The Department explained that under section 21 (3) (iii) of Frontier Highways Authority Ordinance 2001 read with section 21 (4) (c) of the FHA amended ordinance 2002 as well as FHA Councils headed by the Chief Minister, NWFP and assisted by the Secretary, Finance Department, the FHA had been authorized to operate a non lapsable fund and keep the same in the scheduled bank to meet charges in connection with its function.

8.                     The PAC observed that apparently there was contradiction between the constitutional provision as quoted by the Audit and FHA. Mr. Abdul Akbar Khan, MPA said that the contradiction should have been removed at the time of vetting by the Law Department. He further pointed out that the FHA ordinance could not over ride the constitution. The Managing Director, FHA, pointed out that such provision existed in the Local Government Ordinance also which authorized the institution to have a non lapsable fund.

9.                     The PAC observed that since legal question was involved in the issue, therefore, the Law, Finance, Audit and Administrative Departments should sit together and thrash out the provision of the Ordinance and the Constitution, and submit its report to the PAC within one month. The Administrative Department will be responsible for convening meeting for the purpose. Para Stands.

D.P.No.7         LOSS OF Rs.2,09,000/- TO PUBLIC EXCHEQUER DUE TO CHANGE IN THE TENDER DOCUMENTS.

10.                   The Audit reported loss of Rs.2,09,000/- to public exchequer due to manipulation in the tender form.

11.                   The Department explained that in pursuance of the decision of the DAC, inquiry was conducted on 01/04/2004, which provided that the overwriting in the tender form had been made by the contractor himself before putting it into the tender box. Because after opening tender box entries were made in the tender register which showed no sign of cutting, overwriting or manipulation. After that comparative statement was prepared, which also indicated no cutting. As there was no cutting/overwriting in both the documents maintained by the office, it, therefore, became evident that overwriting in tender form was made by the contractor himself before its submission.

12.                   The Committee after going through the inquiry report accepted the explanation of the Department, hence the para was recommended to be dropped, however, the Department was directed to be careful in future.

D.P. No.9        UN-AUTHORIZED EXPENDITURE OF Rs.1,33,000/-

13.                   This para had been discussed in the PAC meeting held on 22 & 23/07/1997 and was dropped. The para was disposed off accordingly by the PAC.

D.P. No.19      NON-PRODUCTION OF AUDITABLE RECORD IN SUPPORT OF EXPENDITURE OF Rs.5.70 MILLION.

14.                   The Audit reported non-production of technical sanction, contract agreement, inventory register and dead stock register to Audit in support of expenditure of Rs.5.70 million.

15.                   The Department explained that complete record was available and could be shown to Audit for scrutiny and verification.

16.                   Subject to verification of record, the para was recommended to be dropped.

D.P. No.20      NON-PRODUCTION OF AUDITABLE RECORD IN SUPPORT OF EXPENDITURE OF RS.2.474 MILLION INCURRED ON THE PURCHASE OF STORE.

17.                   Subject to verification of record, the para was recommended to be dropped.

 

 

D.P. No.11      NON RECOVERY OF Rs.4.671 MILLION ON ACCOUNT OF SECURED ADVANCE/STORE FROM CONTRACTORS.

18.                   The Audit reported non recovery of Rs.4.671 million on account of secured advance/store from contractors.

19.                   The Department briefly explained that recovery had been made from the in service personnel which could be verified by the Audit. However, a sum of Rs.28,00,000/- was yet to be recovered from the retired employees. It was pointed out that 13-retired employees were dead by then, whose share of recoverable came to Rs.4,79,000/- .

20.                   The PAC after discussion directed the Department that :-

(a)        the amount already recovered may be got verified by Audit;

(b)        the amount recoverable from the alive retired employees may be recovered from them as an arrear of land revenue; &

(c)        the amount recoverable from the expired personnel was recommended to be waived off.

21.                   Para stands; Progress be reported to PAC.

D.P. No.14      LOSS OF Rs.2.04 MILLION TO PUBLIC EXCHEQUER DUE TO NON-ACCEPTANCE OF RATES OF SECOND LOWEST CONTRACTOR.

22.                   The Audit reported loss of Rs.2.04 million to Government due to non acceptance of rates of second lowest contractor.

23.                   The Department explained that the para was discussed in the DAC meeting which directed to conduct fact findings inquiry. Consequently an inquiry was conducted by Grade-20 officer. According to his findings, the contract was awarded to contractor who could not execute the work. Resultantly his call deposit amounting to Rs.5,40,000/- was forfeited and credited to Government Treasury.

24.                   Since earnest money of the second lowest contractor was also released on his application owing to awarding contract to the first bidder, therefore, it was not appropriate to award the contract to the second contractor and as such there was no alternative but to re-tender the work.

25.                   The explanation of the Department being plausible was accepted, hence the para was recommended to be dropped.

D.P. No.8        LOSS OF Rs.1,38,000/- TO PUBLIC EXCHEQUER DUE TO CHANGE/ADDITION IN THE TENDER DOCUMENTS.

26.                   The Audit reported loss of Rs.1,38,000/- to public exchequer due to change/addition in the tender documents.

27.                   The Department explained that manipulation had not been done for the purpose of providing extra benefit to the contractor. The tenders were opened in presence of contractors and listed in the tender register duly singed by the opening officer. The tender register in the case showed no over writing or manipulation which was a sufficient proof, so no change had been made in the premium quoted by the contractor after opening the tender.

28.                   The explanation of the Department being plausible was accepted, hence the para was recommended to be dropped.

D.P. No.4        UNAUTHORIZED EXPENDITURE OF Rs.15.78 MILLION OVER AND ABOVE THE PERMISSIBLE LIMIT.

29.                   The Audit reported unauthorized expenditure of Rs.15.78 million over and above the permissible limit of Administrative approval.

30.                   The Department explained that revised Administrative approval and technical sanction of the scheme had been accorded by the competent authority, which could be shown to Audit for verification.

31.                   Subject to verification of revised administrative approval and technical sanction, the para was recommended to be dropped.

D.P. No.16      NON-RECOVERY OF MACHINERY CHARGES AMOUNTING TO Rs. 3,17,000/-.

32.                   The Audit reported non recovery of machinery charges amounting to Rs.3,17,000/-.

33.                   The Department explained that due to shortage of funds, the work was stopped by the contractor for one year. Resultantly agitation was started by the public. The Minister Communication, owing to the protest of the public, visited the site and directed the Department to re-start the work immediately. Bulldozer was shifted to the site but the contractor refused to utilize the bulldozer due to higher rent and nature of work which could be easily carried out through tractors at a very low cost.

34.                   The explanation of the Department being plausible was accepted, hence the para was recommended to be dropped.

D.P.No.13       ILLEGAL OCCUPATION OF GOVERNMENT PROPERTIES RESULTING IN ANNUAL LOSS OF Rs. 2.896 MILLION.

35.                   The Audit reported illegal occupation of Government properties resulting in loss of Rs.2.896 million per year.

36.                   The Committee felt that it was a serious case which required in depth scrutiny, hence it was referred to the Sub-Committee consisting of the following:

1. Mr. Khalid Waqar, MPA                Chairman

2. Mr. Jamshed Khan, MPA               Member

37.                   The Sub-Committee will submit its report within one month.

D.P.15             NON RECOVERY OF Rs. 5, 00,000/-ON ACCOUNT OF VEHICLE.

38.                   The Audit reported non recovery of Rs.5,00,000/-on account of vehicle. It was contended that according to contract agreement, the contractor was bound to provide the Department one 1995 Model Potohar Suzuki Air conditioned Jeep. No such vehicle was provided by the contractor.

39.                   The Department explained that on the failure of the contractor to provide the vehicle, it invoked jurisdiction of special clause of contract agreement and purchased a vehicle for Rs.6,84,000/- out of the security deposit of the contractor. The Committee was astonished as to how the purchase of a vehicle was included in the PC-I of the Project. The Department assured categorically that the practice would not be repeated in future and requested the Committee to consider the case sympathetically.

40.                   The Committee after thread bare discussion accepted the request of the Department with the direction not to repeat that practice in future. With the above observation, the para was recommended to be dropped.

D.P.No.18       OVER PAYMENT OF Rs.2,55,000/-ON ACCOUNT OF SHOWING EXCESS PREMIX CARPETING.

41.                   The Audit reported over payment of Rs.2,55,000/- on account of allowing excess premix carpeting.

42.                   The Department rebutted the Audit observation. It referred to the MB saying that the work was done properly.

43.                   The Public Accounts Committee found disparity over the MB referred to by the Department and the one referred to by the Audit. It was, therefore, directed that Audit and the Department should sit together and scrutinize the MB and submit its report to Public Accounts Committee for further proceeding. Para Stands.

D.P. No.3        UN-AUTHORIZED EXPENDITURE OF Rs.30.30 MILLION.

D.P. No.6        UN-AUTHORIZED EXPENDITURE OF Rs.1.01 MILLION.

D.P. No.12      LOSS OF Rs.4.385 MILLION TO PUBLIC EXCHEQUER DUE TO ALLOWING HIGHER PREMIUM ON C.S.R.1993.

44.                   Since the paras were not discussed in the DAC, therefore, they were referred to have them discussed in the DAC meeting first and report thereof would be discussed by the PAC in its meeting to be held on 28th August, 2007.

D.P. No.5        SHORTAGE OF STORE WORTH Rs. 15.46 MILLION.

45.                   The case being subjudice was kept pending till the decision of the court. However, the Department was directed to vigorously pursue the case in the court of law. Para stands.

D.P.10             NON RECOVERY OF Rs. 8.99 MILLION ON ACCOUNT OF COST OF STORE FROM THE CONTRACTORS/SUPPLIERS.    

46.                   The Audit reported non recovery of Rs.8.99 million on account of cost of store from the contractors/suppliers and as such the amount was outstanding in the register of ”misc: PW Advances”.

47.                   The Department explained that as per register, a sum of Rs. 26,97,000/- was outstanding against various agencies.

48.                   The Committee noticed with disparity the difference of recoverable amount between the Administrative Department and Audit. In order to know the factual position, a Sub-Committee consisting of the following was constituted to probe in to the matter:-

1.         Mr. Pir Muhammad khan, MPA                     Chairman

2.         Mr. Abdul Akbar Khan, MPA                        Member

49.                   The Committee will submit its report within one month.

D.P. No.17      NON RECOVERY OF RS.2,79,000/-ON ACCOUNT OF COST OF TENDER DOCUMENTS.

50.                   Since complete record was not available with the Department, therefore, the para was referred to the Sub-Committee already constituted in DP. No.10 for detailed scrutiny.

GENERAL

51.                   Internal Control in the Department was found either lacking or not working effectively. Internal audit, a very essential requirement of General Financial Rules, was not being carried out.

52.                   The Department was, therefore, directed to enforce internal control and to carry out internal audit. For future guidance the Department was also directed to:-

  • Review budget implementation periodically to ensure that programes are implemented effectively and to identify any financial or policy slip-ups,
  • Recover cost of store and advances;
  • Regularly monitor contract compliance, cost, and performance so as to prevent contract abuse, corruption, and collusion among competitors;
  • Frame proper accounting procedures for operation and maintenance of accounts of the Frontier Highways Authority;
  • Reflect the budgetary provision of foreign loans and grants in the annual Appropriation Accounts;
  • Make executive functionaries more responsive to audit.

 

 

 

 

 

 

 

 

 

 

SPORTS, CULTURE, TOURISM & YOUTH AFFAIRS DEPARTMERNT.

                        The Audit report consisting of total nine (9) draft paras was discussed by the Public Accounts Committee in its meeting held on 28/08/2007. The draft paras were about non reconciliation of expenditure on construction work, unauthentic expenditure on Shandoor Polo Festival, unauthorized retention of receipt and its illegal utilization, irregular expenditure on various tournaments, non deposit of receipt, irregular expenditure on constriction, maintenance and repair work, loss to Government due to missing of stock articles, non recovery or rent and loss to Government on account of purchase of sports equipments on higher rates.

2.                     Observations of the PAC on each draft para are as under:-

DP No.1.1       NON-RECONCILIAITON OF EXPENDITURE OF Rs.7.763                                      MILLION ON CONSTRUCTION WORK.

3.                     The Audit reported that in the Directorate of Sports, a sum of Rs.7.763 million was released for different construction works, but no reconciliation was made with the executing agency. The Department explained that reconciliation for utilization of the said funds had been done with executing agencies i.e. Kohat Development Authority and CDMD, Peshawar which had also been verified by audit.

4.                     The explanation of the Department being plausible was accepted and the para was recommended to be dropped.

DP No. 1.2      UNAUTHENTIC EXPENDITURE OF Rs.1.925 MILLION ON                                  SHANDOOR POLO FESTIVAL.

5.                     The Audit reported that a sum of Rs. 19,25,000/- was drawn for Shandoor Polo Festival, in which a sum of Rs. 18,00,000/- was paid to DCO Chitral leaving a balance of Rs.1,25,000/-. Furthermore no voucher/receipt regarding the above expenditure was shown to Audit. The Department showed all vouchers/ receipts and other related bills to the Committee.

6.                     Subject to verification of detailed accounts, receipts/vouchers etc in respect of utilization of Rs.1.925 million by the Audit, the para was recommended to be dropped.

DP No.1.3       UNAUTHORIZED RETENTION OF RECEIPT AMOUNTING TO                          Rs.1.567 MILLION AND ILLEGAL UTILIZAITON OF Rs.0.707                                  MILLION THEREFROM.

7.                     The Audit reported that in Arbab Niaz Stadium, Peshawar, rent received from 20 No. shops amounting to Rs. 15,67,000/- and interest accrued thereon amounting to Rs.3,96,000/- (per year) w.e.f 1997 was kept in saving account of the Director, Sports and was being utilized without any authorization. The Department explained that rent had been collected and deposited in Director Sports account, being utilized with the permission of the Competent Authority. All record, i.e. bank statement/vouchers, bills and ex-post facto sanction, was available for verification.

8.                     Subject to verification of record within a month, the para was recommended to be dropped.

DP No.1.4       IRREGULAR EXPENDITURE OF Rs.9,90,400/- ON ACCOUNT OF ARRANGING VARIOUS TOURNAMENTS.

9.                     The Audit reported that during the year 2000-01, a sum of Rs. 9,90,400/- was drawn in advance for purchase of sports equipments and arranging tournaments, but spent  unauthorizedly on vouchers which were neither pre-audited nor singed by a responsible officer. The Department explained that the original amount of Rs.15,40,000/- had been spent under the rules and  all vouchers, comparative statements and bills duly signed by the Competent Authority were readily available which could be verified.

10.                   Subject to verification of record by Audit within one month, the para was recommended to be dropped.

DP No.1.5       NON DEPOSIT OF RECEIPT OF Rs.4,13,078/-.

11.                   The Audit reported that the income received on account of accommodation in Hostel situated in Sports Complex was deposited in the Director Sports designated accounts of Bank of Khyber, Peshawar wherein a sum of Rs.4,13,078/- was lying on 30/06/2002, and the balance was not credited to Govt: Treasury. In the DAC meeting held in January, 2004, it was decided that ex-post facto sanction may be obtained from Finance Department. The Department contended that under the provision of Bye-Laws of Sports Complex, proper account for receipt and expenditure was maintained and audited by the Chartered Accountant. Moreover, approval of the Management Committee headed by the Additional Chief Secretary and Secretary Finance, being member of the Committee, was also obtained on yearly basis.

12.                   The Committee after detailed discussion directed that DAC decision may be implemented in letter and spirit.

13.                   Subject to verification of ex-post facto sanction within one month, the para was recommended to be dropped.

DP No.1.6       IRREGULAR EXPENDITURE OF Rs.4,30,000/- ON THE CONSTRUCITON, MAINTENANCE AND REPAIR WORK.

14.                   The Audit reported that the Director Sports, NWFP had spent Rs.4,30,000/- on maintenance, repair and construction works carried out departmentally without obtaining sanction of the Competent Authority, wide publicity and constitution of Technical and Purchase Committee. The Department explained that the expenditure had been done regularly and all record was available for verification.

15.                   Subject to verification of record by Audit within one month, the para was recommended to be dropped.

DP No.1.7       LOSS OF Rs.1,87,242/- DUE TO MISSING STOCK ARTICLES.

16.                   The Audit reported missing of stock articles valuing Rs.1,87,422/- in the Sports Board stock. The Department showed entries made in the stock register along with physical verification certificate duly signed by the responsible officer.

17.                   Subject to verification of stock register and physical verification certificate by Audit, the para was recommended to be dropped.

 

DP No.1.8       NON-RECOVERY OF Rs.1,33,680/- ON ACCOUNT OF RENT.

18.                   The Audit reported non recovery of Rs. 1,33,680/- on account of outstanding rent of shops against the shopkeepers  of Arbab Niaz Stadium, Peshawar. The Department explained that recovery had been affected and deposited into Govt: Treasury. All receipts and vouchers in this regard were available for verification.

19.                   Subject to verification of receipts/vouchers by Audit within a month, the para was recommended to be dropped.

DP. No.1.9      LOSS OF Rs.1,09,744/- TO GOVERNMENT ON ACCOUNT OF PURCHASE OF SPORTS EQUIPMENTS ON HIGHER RATES.

20.                   The Audit reported that the Director Sports, NWFP spent a sum of Rs.5,00,000/- on sports equipments purchased at higher rates, ignoring the lowest rates policy which resulted into a loss of Rs. 1,09,744/- to the Government. The Department explained that purchases were made after inviting tenders through wide publicity with the approval of Departmental Purchase Committee on the basis of lowest rates as well as quality. It added that tender documents, comparative statements, press cuttings, supply orders, minutes of the Purchase Committee were available for verification.

21.                   Subject to verification of record by Audit within one month, the para was recommended to be dropped.

GENERAL

22.                   Internal Control in the Department was found either lacking or not working effectively. Internal audit, a very essential requirement of General Financial Rules, was not being carried out.

23.                   The Department was, therefore, directed to enforce internal control and to carry out internal audit.

 

 

 

 

 

 

 

 

 

 

 

 

ZAKAT, USHR AND SOCIAL WELFARE DEPARTMENT.

The Audit report consisting of total four (4) draft paras was discussed by the Public Accounts Committee in its meeting held on 28/02/2007. The draft parars were about incorrect maintenance of cash book, non accountal of funds, irregular expenditure, and unauthorized expenditure of public money.

2.                     Observations of the PAC on each of para are as under:-

DP No. 2.1      INCORRECT MAINTENANCE OF CASH BOOK AND UNAUTHORIZED GRANT OF LOANS WORTH Rs.2.311 MILLION.

3.                     The Audit reported that:-.

i.                    Grant-in-Aid amounting to Rs. 5,50,000/- was drawn from Govt: Treasury in June 1995 but was distributed on 24-8-1999.

ii.                  Grant amounting to Rs. 60,500/- and Rs. 6,65,000/- were drawn in 6/1999 and 6/2000 respectively but was kept for more than four years before its distribution in August, 1999.

iii.                Rs.10,00,000/- were drawn and shown utilized during 7/2001 to 2/2002 but were not entered in the cash book.

iv.                Rs.32,000/- and Rs.3,500/- were granted as loan to the SO(G) without any authority.

v.                  Cash book balance was not reconciled with the Bank balance.

4.                     The Department could not advance any plausible explanation regarding the observation of Audit, therefore, a Sub-Committee comprising the following members was constituted to probe into the matter and report back to PAC within a month.

1.         Mr. Pir Muhammad Khan, MPA        Chairman.

2.         Mr. Khalid Waqar, MPA                    Member.

3.         Mr. Muzaffar Said, MPA                   Member.

D P No.2.2      NON ACCOUNTAL OF Rs.9,87,000/-.

5.                     The Audit reported that in the office of Director, Social Welfare, NWFP, Peshawar, a sum of Rs. 9,87,000/- was shown transferred from account No. 113-2 ABL to Municipal Branch, however bank statement of the later bank did not show receipt of the said amount. The Department explained that as per DAC decision, proper enquiry had been conducted, which might be perused.

6.                     The Committee after going through the enquiry report, noted with grave concern that the enquiry was not conducted properly and the report was not in proper format as the enquiry officer had not given any findings. However, taking lenient view the para was recommended to be dropped subject to verification of record by Audit.

 

 

D P No.2.3      IRREGULAR EXPENDITURE OF Rs.2,90,000/- INCURRED ON PURCHASE OF COMPUTERS.

7.                     The Audit reported irregular expenditure of Rs.2,90,000/- on account of purchase of Pentium-II computers instead of Pentium-III. The Department explained that purchases were made after fulfilling all codal formalities. The computers were received in accordance with the official procedure and properly entered in the Stock Register. The Department produced original delivery challan, demand bill and actual pay receipts to the Committee alongwith a certificate of the Computer Operator that the computers were Pentium-III and not Pentium-II.

8.                     The explanation of the Department being plausible was accepted, hence the para was recommended to be dropped.

DP NO.2.4      UNAUTHORIZED RETENTION OF PUBLIC MONEY                                              AMOUNTING TO Rs. 53,305/- IN COMMERCIAL BANK.

9.                     The Audit reported unauthorized retention of Rs.53,305/- on account of sale of garments under the Skill Optimization Programme for self-employed women in NWFP. The Department explained that actually it was a revolving fund which had also been reflected in PC-I, which was not needed to be deposited in the Govt: Treasury.

10.                   Subject to verification of bank deposit slips, vouchers and PC-I by Audit with in one month the para was recommended to be dropped.

 

AGRICULTURE DEPARTMENT

DATE OF MEETING 08/08/2007

Grant No. and Title Final Grant Actual expenditure Excess/Saving Remarks
Grant No.18

Agriculture Training Institute.

40000- Social Services

41000- Education.

41900-Others

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

66,99,500

66,99,500

 

 

 

 

 

 

66,78,731

66,78,731

 

 

 

 

 

 

(-)20,769 (0.31 %)

(-)20,769 (0.31 %)

Saving being nominal was condoned.
Grant No. 18

50000- Economic Services

51000- Agriculture & Food

51100- Administration

 

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

77,79,220

77,79,220

 

 

 

 

 

 

78,71,997

78,71,997

 

 

 

 

 

(+) 92,777 (1%)

(+) 92,777 (1%)

Excess being inevitable was condoned with the direction to reflect the same in the Excess Budget Statement.
Grant No 18

51300- Agriculture Research &           extension Services

Directorate of Agriculture Engineering (incl: surplus staff)

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

3,65,67,360

3,65,67360

 

 

 

 

 

 

 

3,27,21,227

3,27,21,227

 

 

 

 

 

 

 

(-) 38,46,133(11%)

(-) 38,46,133(11%)

The Department was directed to sit together with Accountant General and Finance to verify the saving and channel through which transactions were made with PSO and submit report to PAC.

(Pending)

   ii.       Director On Farm Water

Management

 

A.G. Figures

Departmental Figures

 

 

 

57,98,730

57,98,730

 

 

 

57,98,718

57,98,718

 

 

 

(-) 12 (0%)

(-) 12 (0%)

Negligible saving, hence condoned.
   iii.      Expenditure on Soil and Water conservation

 

A.G. Figures

Departmental Figures

 

 

 

13,46,230

13,46,230

 

 

 

13,46,601

13,46,225

 

 

 

(+) 371 (0%)

(-)  5     (0%)

Negligible saving, hence condoned.
   iv.      Grant-in-Aid to Agriculture University

60000-Transfer payments

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

 

13,57,63,000

13,57,63,000

 

 

 

 

13,57,63,000

13,57,63,000

 

 

 

 

Nil

Nil

No excess/saving involved, hence no comments.
v.          Surplus posts Agriculture extension

 

A.G. Figures

Departmental Figures

 

 

 

11,41,560

11,41,560

 

 

 

11,72,751

11,72,751

 

 

 

(+) 31,191 (3%)

(+) 31,191 (3%)

Excess being inevitable was condoned with the direction to reflect the same in the Excess Budget Statement.
51400-Plants protection & Locust Control

 

A.G. Figures

Departmental Figures

 

 

 

2,15,80,900

2,15,80,900

 

 

 

2,15,79,886

2,15,93,694

 

 

 

(-) 1,014    (0%)

(+) 12,894 (0%)

The explanation of the Department was accepted and excess expenditure was condoned.

LIVESTOCK AND DAIRY DEVELOPMENT  (PROVINCIAL)

Grant No. 19

50000- Economic Services

51000- Agriculture and Food

51600- Animal Husbandry

(ii)Livestock &Dairy development Department. (Provincial)

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

 

2,28,92,600

2,28,92,600

 

 

 

 

 

 

 

 

2,33,84,527

2,28,96,139

 

 

 

 

 

 

 

 

(+) 4,91,927 (2%)

(+) 3,539 (0.01%)

The explanation of the Department was accepted and nominal excess was condoned.
Grant No. 19

60000-Transfer Payments

(vii) Grant-in-Aid to Agriculture

University, Peshawar.

 

A.G. Figures

Departmental Figures

 

 

 

 

 

1,11,44,300

1,11,44,300

 

 

 

 

 

1,11,44,300

1,11,44,300

 

 

 

 

 

Nil

Nil

No excess/saving involved hence no comments
Grant No. 20

50000- Economic Services

51000- Agriculture & Food

51901- Other cooperation

Provincial level cell

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

1,15,37,880

11,55,37,880

 

 

 

 

 

 

1,19,39,147

1,15,30,571

 

 

 

 

 

 

(+) 4,01,267 (3%)

(-) 7,301

The explanation of the Department was accepted and nominal saving was condoned.

 

Grant  No.43

50000- Economic Services

51000-Agriculture & Food

51100- Administration

 

A.G. Figure

Departmental Figure

 

 

 

 

 

29,57,000

29,57,000

 

 

 

 

 

29,47,751

29,57,000

 

 

 

 

 

-9,249 (0%)

Nil

No saving/excess involved hence no comments.
Grant No. 43

51300- Agriculture extension

 

A.G. Figure

Departmental Figure

 

 

 

1,65,02,000

1,65,02,000

 

 

 

16,30,87,237

1,64,48,507

 

 

 

(-) 114,763 (0.69%)

(-) 53,493

Saving of Rs 53,493 being nominal was condoned.

 

 

 

 

 

Grant No. 43

50000- Economic Services

51000-Agriculture

51300- OFWM

 

A.G. Figure

Departmental Figure

 

 

 

 

 

2,07,36,000

2,07,36,000

 

 

 

 

 

1,93,49,953

1,93,49,953

 

 

 

 

 

(-) 13,86,047 (7%)

(-) 13,86,047 (7%)

Saving was condoned with the direction to surrender the expected saving in time in future.
Grant No. 43

51300-Agriculture Research

60000-Transfer Payment

(Grant in Aid) to A.U.P.

 

A.G. Figure

Departmental Figure

 

 

 

 

 

99,03,000

99,03,000

 

 

 

 

 

9,90,300

9,90,300

 

 

 

 

 

Nil

do

No comments.
Grant No. 43

8-51600- Animal Husbandry

 

A.G. Figures

Departmental Figures

 

 

 

68,71,000

68,71,000

 

 

 

68,62,150

68,62,150

 

 

 

(-) 8,850 (0.13 %)

(-) 8,850 (0.13 %)

Saving being nominal was condoned.
Grant No. 43

9-51600- Animal Husbandry

 

 

A.G. Figures

Departmental Figures

 

 

 

 

35,00,000

35,00,000

 

 

 

 

27,49,957

27,49,957

 

 

 

 

(-) 7,50,043

(-) 7,50,043

Saving being negligible was condoned with the direction to surrender the expected saving in time.

 

AUQAF, HAJJ, RELIGIOUS AND MINORITY AFFAIRS DEPARTMENT

DATE OF MEETING 08/08/2007

 

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No.43

8-40000- Social Services

8-49000 –Religions Affairs

8-49500 –Minority Affairs.

 

A.G. Figures

Departmental Figures

 

 

 

 

 

36,00,000

36,00,000

 

 

 

 

 

30,10,965

30,10,965

 

 

 

 

 

(-) 5,89,035 (16%)

(-) 5,89,035 (16%)

Saving was recommended to be condoned with the direction to surrender the expected saving in time.
Grant No.38

49500- Minority Affairs.

 

A.G. Figures

Departmental Figures

 

 

 

10,38,337

10,38,337

 

 

 

10,38,336

10,38,336

 

 

 

(-) 1 (0%)

(-) 1 (0%)

Negligible saving was condoned.

 

 

 

 

 

 

SCHOOLS AND LITERACY DEPARTMENT

DATE OF MEETING 08/08/2007

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No.12

41901-Director curriculum

Teacher Education

 

A.G. Figures

Departmental Figures

 

 

 

 

71,42,020

71,42,020

 

 

 

 

51,00,545

71,62,811

 

 

 

 

(-)20,41,475(-29%)

(+)20,791(+0.29%)

There were huge variations of figures between the A.G. and the Department, hence the accounts were referred to Sub-Committee.
41901-Govt: Collage of       Physical Education

 

A.G. Figures

Departmental Figures

 

 

 

22,23,240

22,23,240

 

 

 

27,55,010

21,95,251

 

 

 

(+)5,31,770(+24%)

(-)27,989(-1.25%)

41901-Provincial Institute for

Teacher Education

 

A.G. Figures

Departmental Figures

 

 

 

79,88,930

79,88,930

 

 

 

88,60,623

82,22,970

 

 

 

(+)8,71693(+11%)

(+)2,34,040(+2.9%)

 

HIGHER EDUCATION DEPARTMENT

DATE OF MEETING 08/08/2007

 

Grant No. and Title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No.12

6-41100 Administration

 

A.G. Figures

Departmental Figures

 

 

 

3,38,03,870

3,38,03,870

 

 

 

3,39,38,222

3,39,38,222

 

 

 

(+) 1,34,352

(+) 1,34,352

Nominal excess was condoned.
Grant No.12

40000- Social services

40000- Education

41700- Archives, Libraries &

Museums.

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

80,69,500

80,69,500

 

 

 

 

 

 

82,86,736

80,49,444

 

 

 

 

 

 

(-) 2,17,236 (3%)

(-) 21,056   (1%)

Saving of Rs 21,056 being negligible was condoned.
Grant No. 51

8-40000- Social Services

8-41000- Education

8-41700- Archives, Libraries &

Museums.

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

29,83,000

30,00,000

 

 

 

 

 

 

29,89,802

29,89,802

 

 

 

 

 

 

(+) 6,802  (0%)

(-) 10,198 (0.33%)

Saving being nominal was condoned.

 

EXCISE AND TAXATION DEPARTMENT

DATE OF MEETING 09/08/2007

 

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No.7

00000-General Administration

02000-Fiscal Administration.

02300-Tax Management

 

A.G. Figures

Departmental Figures

 

 

 

 

 

46,66,980

46,73,980

 

 

 

 

 

53,50,326

41,57,512

 

 

 

 

 

(+)6,83,346(15%)

(-)516,468(-11%)

Great variation in the figures of the A.G. and the Department. Therefore, the Deptt. was directed to reconcile the figures with A.G.& Finance and report back to PAC.

(Pending)

Grant No.7

02300-Tax Management

 

A.G. Figures

Departmental Figures

 

 

 

55,01,980

55,36,020

 

 

 

56,50,337

56,50,337

 

 

 

(+)1,48,357 (3%)

(+)1,14,317 (2%)

Excess being nominal was condoned.

REVENUE & ESTATE DEPARTMENT

DATE OF MEETING 09/08/2007

 

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No.6

02000-Fiscal Administration.

02300- Tax Management.

4 Appellate courts.

Surplus Staff.

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

26,62,75,980

26,62,75,980

 

 

 

 

 

 

 

21,64,58,403

21,64,58,403

 

 

 

 

 

 

 

(-) 4,98,17,577(19%)

(-) 4,98,17,577(19%)

Saving was condoned with the direction that in future all savings must be surrendered in time.
Grant No.6

50000- Economic Services.

51000- Agriculture& Food

51200- Land Management

 

A.G. Figures

Departmental Figures

 

 

 

 

 

57,62,550

74,52,500

 

 

 

 

 

72,69,632

25,89,409

 

 

 

 

 

(+) 15,07,081 (26%)

(+) 48,63,091 (65%)

Great variation in figures hence the Deptt was directed that all the figures be reconciled and report be submitted to PAC.

(Pending)

Grant No. 6

51200- Land mangment, Land records including Tax Management.

 

A.G. Figures

Departmental Figures

 

 

 

 

 

14,74,940

14,74,936

 

 

 

 

 

14,74,936

14,74,936

 

 

 

 

 

(-) 4 (0%)

Nil

 

 

 

No variation, hence no comments.

 

Grant No. 24

00000- General Admn.

02000- Fiscal Admn.

02300- Tax Management

 

A.G. Figures

Departmental Figures

 

 

 

 

 

2,01,44,354

2,01,44,354

 

 

 

 

 

20,30,527

20,30,527

 

 

 

 

 

16,092  (0%)

16,092  (0%)

No variation, hence no comments.

 

 

Grant No. 6

57500-Stationary&Printing

50000- Commodities&Serv

 

A.G. Figures

Departmental Figures

 

 

 

 

5,98,000

5,98,000

 

 

 

 

5,98,000

5,98,000

 

 

 

 

Nil

Nil

No excess/saving, hence no comments.

WORKS & SERVICES DEPARTMENT

DATE OF MEETING 09/08/2007

 

Grant No. and Title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No.14

30000-Community Services

31000-Works

31100-Administration

Works & Services Secretariat

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

1,21,94,420

1,21,94,400

 

 

 

 

 

 

1,80,10,073

1,25,51,063

 

 

 

 

 

 

(+) 58,15,653(48%)

(+) 3,56,743 (3%)

Departmental figures were accepted after going through documents produced by the Department and the excess expenditure was condoned.
Grant No.14

30000-Community Services

31000-Works

31100-Administratioin

(VI) Abaseen construction Corporation

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

54,59,010

54,59,010

 

 

 

 

 

 

 

54,59,010

54,59,010

 

 

 

 

 

 

 

Nil

Nil

No excess/saving, hence  no comments.
Grant No.14

30000-Community Services

31000-Works

31100-Administratioin

(II) Provincial Highway Authority

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

1,45,33,430

1,45,77,250

 

 

 

 

 

 

 

1,98,04,435

1,46,12,803

 

 

 

 

 

 

 

52,71,005 (36 %)

40,621 (0.27 %)

 

 

 

 

 

Excess of Rs.40,621 was condoned being negligible.
Grant No.14

30000-Community Services

31000-Works

31100-Administratioin

(III) Lump sum Provision

50000-  Commodities & Services

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

 

62,04,690

58,00,883

 

 

 

 

 

 

 

 

62,04,690

57,41,909

 

 

 

 

 

 

 

 

Nil

(-) 58774

There was a great variation between two sets of figures the PAC directed that the figures of final grant & expenditure may once again be checked with Finance Department & A.G. and correct position be shown to PAC.

(pending).

Grant No.14

30000-Community Services

31000-Works

31100-Administratioin

(V) Chief Engineer

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

71,71,490

5,62,690

 

 

 

 

 

 

1,18,10,097

4,12,705

 

 

 

 

 

 

(+)46,38,607 (65%)

(-) 1,49,985

The A.G showed has inability to comment on this grant as the documents were received during the meeting. On his request consideration of the account was deferred.

(Pending).

Grant No.14

30000-Community Services

31000-Works

31100-Administratioin

 

(VII) Surplus staff

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

2,61,73,440

2,12,36,520

 

 

 

 

 

 

 

2,23,21,647

2,23,21,647

 

 

 

 

 

 

 

(-) 38,51,793(15%)

(+)10,85,127 (5%)

Departmental figures were accepted after going through documents excess being inevitable was condoned.
Grant No.15

30000-Community Services

31000-Works

31200-Highway roads &

Bridges repair and

maintenance of Distt:

roads and Highways

(Provincial)

40000-Repair and maintenance

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

 

 

 

 

2,50,00,000

2,50,00,000

 

 

 

 

 

 

 

 

 

 

 

2,74,15,740

2,50,00,000

 

 

 

 

 

 

 

 

 

 

 

(+) 24,15,740(10%)

 

The Department was directed to sit with A.G. office to reconcile the figures and submit clear picture to PAC. Consideration of rest of the working paper was, therefore ,deferred.

(Pending)

 

 

 

 

 

 

 

 

 

 

PLANNING & DEVELOPMENT DEPARTMENT

DATE OF MEETING 10/08/2007

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No.4

00000-  General Administration

3000 –Economic Regulation

3200– Planning &

Development

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

1,98,80,440

2,00,06,441

 

 

 

 

 

 

 

2,02,70,083

2,02,70,083

 

 

 

 

 

 

 

(+)3,89,643(2%)

(+)3,89,634(2%)

Condoned due to plausible explanation of the Department.
Grant No.4

00000- General Administration

06000- Statistics

06102- Statistical Office/

Bureau of Statistics

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

71,11,690

71,11,690

 

 

 

 

 

 

70,93,128

70,93,128

 

 

 

 

 

 

(-)18,562 (0%)

(-)18,562 (0%)

Saving being nominal was condoned.
Meeting date 31/08/2007

Grant No.43

00000-  General Administration

03000 –Economic Regulation

03200– Planning &

Development

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

 

10,65,09,000

10,65,09,000

 

 

 

 

 

 

 

 

12,40,49,829

10,65,09,000

 

 

 

 

 

 

 

 

+ 1,75,40,829(16%)

Nil

Excess expenditure of Rs.18,98,829 was confirmed which being negligible was condoned.

 

LAW , PARLIAMENTARY AFFAIRS AND HUMAN RIGHTS DEPARTMENT

DATE OF MEETING 03/09/2007

 

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No 11

00000-General Administration

01000-Organs of state

01106-Law Department/justice.

 

A.G. Figures

Departmental Figures

 

 

 

 

 

91,48,963

93,54,023

 

 

 

 

 

90,82,986

90,82,985

 

 

 

 

 

– 65,977 (1%)

-2,71,138 (3%)

 

 

 

 

 

The saving being nominal was condoned with the observations to surrender all such anticipated savings in time.
Grant No.11

00000-General Administration

01000-Organs of state

01106-Law Department/justice

iii.       Muffassil Establishment

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

1,97,11,200

1,97,11,200

 

 

 

 

 

 

1,95,70,852

1,94,56,872

 

 

 

 

 

 

(-) 1,40,348 (1%)

(-) 2,54,328 (2%)

Saving being nominal was condoned.
  ADVOCATE GENERAL  
Grant No 11

00000-General Administration

01000-Organs of state

01106-Law Department/justice.

 

A.G. Figures

Departmental Figures

 

 

 

 

96,58,930

96,58,930

 

 

 

 

94,78,386

94,78,386

 

 

 

 

(-) 1,80,544 (2%)

(-) 1,80,544 (2%)

The explanation of the Department was accepted and the saving was condoned.

 

 

  PESHAWAR HIGH COURT  
Grant No.

21105-High Court “charged”

 

A.G. Figures

Departmental Figures

 

21106-District and Session

Judges

 

A.G. Figures

Departmental Figures

 

21106-Process Server Agency to

District & Session Judges

 

A.G. Figures

Departmental Figures

 

21107-Civil Courts

 

A.G Figures

Departmental Figures

 

21107-Procee Serving Agency

for Civil Courts

 

A.G. Figures

Departmental Figures

 

21108-Criminal Courts

 

A.G. Figures

Departmental Figures

 

 

 

6,03,97,830

6,03,97,800

 

 

 

7,65,06,840

7,65,06,840

 

 

 

71,940

71,940

 

 

 

6,49,80,840

6,49,80,840

 

 

 

2,60,28,420

2,60,28,420

 

 

 

2,02,600

2,02, 600

 

 

 

5,95,97,800

5,95,97,800

 

 

 

7,41,50,394

7,40,06,840

 

 

 

71,940

71,940

 

 

 

6,27,94,737

6,27,94,737

 

 

 

2,60,28,420

2,60,28,420

 

 

 

2,02,600

2,02,600

 

 

 

(-)8,00,030 (1%)

(-)8,00,000 (1%)

 

 

 

(-) 23,56,446 (3%)

(-) 25,00,000 (3%)

 

 

 

Nil

Nil

 

 

 

(-) 21,86,103 (3%)

(-) 21,86,103 (3%)

 

 

 

Nil

Nil

 

 

 

Nil

Nil

 

 

 

 

 

 

 

 

 

 

 

The overall savings under the heads were condoned with the observations to foresee and surrender all such savings in time to avoid audit objection.

FINANCE DEPARTMENT

DATE OF MEETING 31/08/2007

 

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No.3

00000-General Administration

02000-Fiscal Admn:

02100-Finannce Department

 

A.G. Figures

Departmental Figures

 

 

 

 

 

3,19,24,630

3,19,24,630

 

 

 

 

 

3,25,58,182

3,19,24,639

 

 

 

 

 

(+) 6,33,552 (2%)

(+) 9 (0%)

Excess being nominal was condoned.

 

 

 

 

 

Grant No.3

00000-General Administration

02000-Fiscal Admn:

02402-Treasury Administration

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

4,26,30,940

4,26,30,940

 

 

 

 

 

 

4,18,82,499

4,18,82,499

 

 

 

 

 

 

(-)7,48,441 (2%)

(-)7,48,441 (2%)

The saving being nominal was condoned.
Grant No.3

00000-General Administration

02000-Fiscal Admn:

02403-Local fund Audit

 

A.G. Figures

Departmental Figures

 

 

 

 

 

1,43,77,460

1,43,77,460

 

 

 

 

 

1,44,14,582

1,44,14,581

 

 

 

 

 

(+) 37,122 (0%)

(+) 37,121 (0%)

Excess being nominal was condoned.
Grant No.Nil

71000-Debt Servicing (Interest

Payment)

60000-Transfer payments

 

A.G. Figures

Departmental Figures

 

71000-Debt Servicing (Interest

Payment)

60000-Transfer payments

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

99.43.09.253

99.43.09.253

 

 

 

 

32,70,57,000

32,70,57,000

 

 

 

 

 

 

99,43,09,253

99,43,09,253

 

 

 

 

32,70,57,000

32,70,57,000

 

 

 

 

 

 

Nil

Nil

 

 

 

 

Nil

Nil

No excess/saving was involved, hence no comments.
Grant No. Nil

71902-Other Appropriation

70000-Investment

60000-Transfer Payment

 

A.G. Figures

Departmental Figures

 

 

 

 

 

1,49,88,80,293

1,49,88,80,293

 

 

 

 

 

1,49,88,80,293

1,49,88,80,293

 

 

 

 

 

Nil

Nil

 

No excess/saving was involved, hence no comments.
Grant No. Nil

71000-Debt Servicing loans from Federal Government

 

A.G. Figures

Departmental Figures

 

 

 

 

16,90,37,143

16,90,37,143

 

 

 

 

6,90,37,143

16,90,37,143

 

 

 

 

(-)10,00,00,000 (59%)

Nil

The explanation of the Department was accepted, hence no comments, as no excess/saving was involved.
Grant No. 36

70000-Debt Servicing

investible funds &

grants

72000-Govt: investment, NES

72100-Financial Institutions

20000-Pre-Investment Project

Analysis Public

Accounts liabilities (A)

Provision for pension

funds (C)

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

 

 

 

 

 

30,00,00,000

30,00,00,000

 

 

 

 

 

 

 

 

 

 

 

 

30,00,00,000

30,00,00,000

 

 

 

 

 

 

 

 

 

 

 

 

Nil

Nil

No excess/saving was involved, hence no comments.
Grant No. 41

73500-Debt Servicing

investible funds &

grants

60000- transfer payment (A)

(write off of loans and

advances)

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

 

63,380

63,380

 

 

 

 

 

 

 

 

……….

63,380

 

 

 

 

 

 

 

 

(-) 63,380

Nil

The explanation of the Department was accepted no excess/saving was involved, hence no comments.
Grant No. 34

02800-Suppernnuation &

Pension

60000-Transfer payment

 

A.G. Figures

Departmental Figures

 

 

 

 

 

3,17,92,39,000

3,17,92,39,000

 

 

 

 

 

2,64,92,90,133

2,64,92,90,133

 

 

 

 

 

(-)52,99,48,867 (0%)

(-)52,99,48,867 (0%)

The explanation of the Department was accepted hence saving was condoned.
Grant No. Nil

74500-Grant to District Govt:

(Octori & Zila Tax)

 

A.G. Figures

Departmental Figures

 

 

 

 

 

98,38,83,000

98,38,83,000

 

 

 

 

 

1,30,22,30,254

98,38,83,000

 

 

 

 

 

(+)31,83,47,254 (32%)

Nil

No excess/saving was involved, hence no comments.
Grant No. Nil

74500-Grant to District Govt:

(Non salary)

A.G. Figures

Departmental Figures

 

 

 

 

1,09,26,49,000

1,09,26,49,000

 

 

 

 

1,09,26,49,000

1,09,26,49,000

 

 

 

 

Nil

Nil

No excess/saving was involved, hence no comments.
Grant No. 43

00000-General Administration

02000-Fiscal Administration

02100-Finance Department

 

A.G. Figures

Departmental Figures

 

 

 

 

 

6,27,000

6,16,801

 

 

 

 

 

31,10,279

6,16,801

 

 

 

 

 

(+)24,83,269 (396%)

Nil

After going through the explanation of the Department no excess/saving was involved, hence no comments.

 

GOVERNOR’S SECRETARIAT DATE OF MEETING 13/08/2007

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No.2

01203- Staff & House hold of

Governor

(Military Secretary)

 

A.G. Figures

Department Figures

 

 

 

 

 

1,40,90,100

1,42,46,100

 

 

 

 

 

1,42,51,025

1,42,51,025

 

 

 

 

 

(+) 160925(-2%)

(+) 4925 (1%)

Excess being nominal was condoned.
Grant No.2

01203- Secretariat Staff of the

Governor.

(Governor Secretariat)

 

A.G. Figures

Department Figures

 

 

 

 

 

1,62,14,180

1,62,14,180

 

 

 

 

 

1,60,95,692

1,60,95,692

 

 

 

 

 

(-) 1,18,488 (1%)

(-) 1,18,488 (1%)

Excess being nominal was condoned.

HEALTH DEPARTMENT

DATE OF MEETING 13/08/2007

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No.13

Khyber Medical Collage

40000- Social Services

41000- Education

41300- Professional Collage

KMC Peshawar

60000- Transfer Payment

 

A.G. Figures

Department Figures

 

 

 

 

 

 

 

 

3,42,68,000

3,42,68,000

 

 

 

 

 

 

 

 

3,42,68,000

3,42,68,000

 

 

 

 

 

 

 

 

Nil

Nil

No excess/saving was involved, hence no comments.
Grant No.13

Ayub Medical Collage.

60000- Transfer payment

 

A.G. Figures

Department Figures

 

 

 

 

4,66,63,550

4,66,63,550

 

 

 

 

4,66,63,550

4,66,63,550

 

 

 

 

Nil

Nil

 

 

 

No Comments.
Grant No. 13

Saidu Medical Collage

51100- Traveling Allowance

 

A.G. Figures

Department Figures

 

 

 

 

2,00,000

2,75,000

 

 

 

 

2,75,000

2,75,000

 

 

 

 

(+) 75,000 (38%)

(+) 00000 (0%)

Excess being nominal was condoned.
Grant No. 13

Gomal Medical Collage

 

A.G. Figures

Department Figures

 

 

 

1,15,09,854

1,79,52,664

 

 

 

1,14,85,833

1,14,85,834

 

 

 

(-) 24,021   (0%)

(-) 64,66,830 (36%)

 

Deferred due to difference in the final grant figures.

 

HOME & TRIBAL AFFAIRS DEPARTMENT

DATE OF MEETING 13/08/2007

 

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No.8

00000-General Administration

01000-Organs of state

01402-Home Department

Secretary Home including Surplus Staff.

A.G. Figures

Departmental Figures

 

 

 

 

 

 

6,42,89,102
6,42,72,602

 

 

 

 

 

 

6,17,68,473

5,02,60,046

 

 

 

 

 

 

(-) 25,20,629 (4%)

(-) 1,40,12,556 (22%)

 

The PAC directed to reconcile the figures with A.G and Finance Department with above observation irregularity was condoned.

Grant No.8

00000-General Administration

01000-Organs of state

01402-Home & Tribal Affairs

Department

District public safety commission

A.G. Figures

Departmental Figures

 

 

 

 

 

 

2,95,488

2,95,490

 

 

 

 

 

 

6,79,977

1,93,577

 

 

 

 

 

 

(+) 3,84,489(130%)

(+) 1,01,913(34%)

 

 

Deferred till next meeting for reconciliation of figures with A.G. and Finance Department.

Grant No.8

01801- Divisional and District Administration.

Magistracy Surplus staff.

 

A.G. Figures

Departmental Figures

 

 

 

 

 

1,71,64,670

1,71,64,670

 

 

 

 

 

69,93,861

69,93,861

 

 

 

 

 

(-)1,01,70,800 (59%)

(-)1,01,70,800 (59%)

Huge saving was condoned with the direction to the Department to strictly visualize the flow of expenditure and to surrender the saving in time.
Grant No. 8

20000- Law & order

24000- Civil Defence

24100- Administration

Civil defence(provincial )

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

35,35,466

35,35,466

 

 

 

 

 

 

 

42,84,318

35,44,958

 

 

 

 

 

 

 

(-) 7,48,852 (21%)

(-) 9,492     (0%)

 

 

Subject to confirmation of figures of actual expenditure the irregularity was condoned.

 

 

 

 

Grant No. 8

02000- Fiscal Administration

02900- Others Armed Services

Board.

90000-Misc: Expenditure

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

12,00,000

12,00,000

 

 

 

 

 

 

 

Nil

Nil

 

 

 

 

 

 

 

-12,00,000(100 %)

-12,00,000(100 %)

The Department was directed to strengthen the accounting system and saving must be surrendered in time,with this observation the irregularities was condoned.
Grant No. 8

20000- Law and Order

22500- Frontier Watch & Wards

Dir Levies

 

A.G. Figures

Departmental Figures

 

 

 

 

 

71,53,400

71,42,600

 

 

 

 

 

71,67,489

71,69,700

 

 

 

 

 

(+) 14,089 (0 %)

(+) 27,100 (0 %)

 

 

Nominal  excess was condoned.

Grant No. 9

20000- Law & order

23000- Jails & Detention

23100- Jails & Convict

Settlement

A.G. Figures

Departmental Figures

 

 

 

 

 

 

1,22,57,080

1,22,84,188

 

 

 

 

 

 

1,22,84,141

1,22,84,141

 

 

 

 

 

 

(+) 27,061 (0 %)

(-) 47 (0 %)

 

 

Subject to regularization of re-appropriation with the Finance Department, irregularity was condoned.

Grant No 9

23100- Central Jails.

 

A.G. Figures

Departmental Figures

 

 

 

8,37,36,890

8,45,50,425

 

 

 

8,45,59,832

8,45,59,832

 

 

 

(-) 8,22,942 (1 %)

(-) 9,147 (0 %)

The PAC directed the Department to sit with Finance Department & A.G. & sort out the issue with the above observation the irregularity was condoned.
Grant No. 9

23100- District Jails.

 

A.G. Figures

Departmental Figures

 

 

 

6,86,22,830

6,76,86,277

 

 

 

6,76,68,636

6,76,68,636

 

 

 

(-) 9,54,194 (1 %)

(-) 17,641

The PAC directed the Department to sit with Finance Department & A.G. & sort out the issue with the above observation the irregularity was condoned.
Grant No. 9

23200- Other places of detention

& correction

 

A.G. Figures

Departmental Figures

 

 

 

 

37,53,980

34,97,540

 

 

 

 

34,84,286

34,84,286

 

 

 

 

(-) 2,69,694 (7%)

(-) 13,252 (1%)

 

The explanation of the department was accepted and the account was settled.

Grant No. 10

20000- Law & order

22200- Provincial Police

22000- Police & CAF.

A.G. Figures

Departmental Figures

 

 

 

 

2,73,09,940

2,71,34,050

 

 

 

 

2,71,33,950

2,71,33,950

 

 

 

 

(-) 1,75,990 (-1%)

(-) 100

Kept pending for knowing detailed justification by Finance Deptt: for accepting the demands of the Police Deptt:
Grant No. 10

20000- Law & order

22200- Provincial Police

District Law& order

 

A.G. Figures

Departmental Figures

 

 

 

 

 

140,60,94,831

141,98,53,135

 

 

 

 

 

1,41,40,51,002

1,41,39,17,225

 

 

 

 

 

(+) 79,56,171 (1%)

(-)59,35,910  (0%)

The accounts of Police Deptt: was deferred with the direction that Administrative Deptt: Finance Deptt: and Accountant General should sit together and re-examine the figures.        (pending )

 

ZAKAT, USHR, SOCIAL WELFARE AND WOMEN DEVELOPMENT

DATE OF MEETING 15/08/2007

 

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No.32

6-40000-Social Services

6-47000-Social Security &

Others Social Welfare

6-47100- Administration (SW

deptt) provincial

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

55,94,080

55,94,080

 

 

 

 

 

 

 

55,93,200

55,93,200

 

 

 

 

 

 

 

(-)880

(-)880

 

 

 

Saving being negligible was condoned.

Grant No.32

40000-Social Services

47000-Social Security & Other

Social Welfare

47200-Socail Welfare Measures

and Grants.

 

A.G Figures

Departmental Figures

 

 

 

 

 

 

 

46,99,794

 

 

 

 

 

 

 

37,90,933

 

 

 

 

 

 

 

(-)9,08,861 (19%)

 

 

 

Deferred due to difference in the final grant and actual expenditure figures.

Grant No.43

8-40000-Social Services

8-47000-Social Security

8-47100- Administration

(Women Dev:)

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

21,76,000

21,76,000

 

 

 

 

 

 

15,38,127

15,38,127

 

 

 

 

 

 

(-)6,37,873(29%)

(-)6,37,873(29%)

 

 

 

Saving was condoned. PAC showed dis-satisfiction over poor accounting system.

Grant No.43

8-47200-Social Welfare

Measures and Grants.

 

A.G. Figures

Departmental Figures

 

 

 

 

1,43,83,000

1,43,83,000

 

 

 

 

1,50,71,912

1,50,71,912

 

 

 

 

6,89,912 (5%)

6,89,912 (5%)

 

 

Excess was nominal and recommended to be condoned.

 

 

 

 

 

 

Grant No.33

6-40000-Social Services

6-49000-Religions Affairs

6-49900-Others

 

A.G. Figures

Departmental Figures

 

 

 

 

 

2,23,02,792

2,23,02,792

 

 

 

 

 

2,20,48,116

2,20,48,116

 

 

 

 

 

(-)2,54,676(-1%)

(-)2,54,676(-1%)

 

Saving was nominal and recommended to be condoned, however, in future all such savings should be surrendered in time.

INDUSTRIES DEPARTMENT

DATE OF MEETING 15/08/2007

 

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No. 43

50000- Economic Services

57000- Industries Minerals

Resources

57100- Administration

Secretary Industries

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

1,10,55,794

1,10,55,794

 

 

 

 

 

 

 

1,10,42,415

1,10,42,415

 

 

 

 

 

 

 

(-) 13,379 (0 %)

(-) 13,379 (0 %)

 

 

 

Saving being nominal was recommended to condoned.

 

DIRECTORATE OF INDUSTRIES

 

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No. 51

57100- Admn;

57000-Industries and Mineral

resources

50000-Econmic services

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

6,42,000

 

 

 

 

 

 

Nil

 

 

 

 

 

 

(-) 6,42,000

 

 

 

Deferred till the report of enquiry officer.

D.G MINES EXPLORATION PROMOTION DIVISION DEPARTMENT

 

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No. 43

9-57000- Industries & Mineral

Resources

9-57900- Other SDA

 

 

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

1,70,00,000

1,70,00,000

 

 

 

 

 

 

 

2,46,71,061

1,72,50,000

 

 

 

 

 

 

 

(+)76,71,061 (45%)

(+)2,50,000 (1.47%)

 

 

 

Deferred due to huge difference in the two sets of accounts.

Grant No. 43

8-57000- Industries & Mineral

Resources

8-57900- Other SDA

 

A.G. Figures

Departmental Figures

 

 

 

 

 

27,66,000

 

 

 

 

 

5,27,66,000

 

 

 

 

 

(+) 5,00,00,000

 

 

Deferred due to huge difference in the two sets of accounts

SMALL INDUSTRIES DEVELOPMENT BOARD

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No. 43

50000- Economic Services

57000- Industries & Mineral

Resources

57900- Other NWFP

SID Board

 

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

 

Nil

1,18,00,000

 

 

 

 

 

 

 

 

1,18,00,000

1,18,00,000

 

 

 

 

 

 

 

 

1,18,00,000

Nil

 

 

 

 

No saving /excess hence no comments.

LABOUR APPELLATE TRIBUNAL

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No. 30

21110- Labour Appellate

Tribunal

 

 

A.G. Figures

Departmental Figures

 

 

 

 

 

9,69,250

9,69,250

 

 

 

 

 

9,69,242

9,69,242

 

 

 

 

 

(-) 8 (0%)

(-) 8 (0%)

 

 

Saving being negligible was condoned.

Grant No. 30

21109- Labour Courts

Labour Court Hattar,

Haripur.

 

A.G. Figures

Department Figures

 

 

 

 

 

11,23,466

11,54,080

 

 

 

 

 

11,40,618

11,40,618

 

 

 

 

 

(-) 17,152 (0 %)

(-) 13,462 (2 %)

 

 

Saving of Rs.17152 being negligible was condoned.

Grant No. 30

21109-  Labour Courts

Labour Court Mardan

 

A.G. Figures

Departmental Figures

 

 

 

 

14,28,311

14,59,410

 

 

 

 

14,06,640

14,06,640

 

 

 

 

(-) 21,671 (2%)

(-) 52,770 (4 %)

 

 

Saving being nominal was condoned

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No. 30

21109-  Labour Courts

Labour Court Peshawar.

 

A.G. Figures

Department Figures

 

 

 

 

18,47,993

18,71,560

 

 

 

 

18,30,039

18,30,039

 

 

 

 

(-) 17,954 (1%)

(-) 41,521 (2%)

The PAC directed that the figure of final grant may be reconfirmed with Finance Department. Subject to reconfirmation of figures the saving was condoned.

 

LABOUR WELFARE ACTIVITIES (PROVINCIAL)

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No. 30

47300-  Labour Welfare

Activities (Provincial)

 

 

A.G. Figures

Department Figures

 

 

 

 

 

61,80,000

61,80,000

 

 

 

 

 

61,16,367

61,16,367

 

 

 

 

 

(-) 63,633 (1%)

(-) 63,633 (1%)

 

 

 

Saving being nominal was condoned.

WEIGHTS & MEASURES CELL

 

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No. 30

00000- General Administration

03000- Economic regulation

03800-Weights & Measures

Trade marks & patent

Rights Provincial

 

A.G. Figures

Department Figures

 

 

 

 

 

 

 

9,57,770

 

 

 

 

 

 

 

9,54,574

 

 

 

 

 

 

 

(-) 3,196 (0%)

 

 

 

Saving being negligible was condoned.

DIRECTORATE OF TECHNICAL EDUCATION & MANPOWER TRAINING

 

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No. 29

40000 – Social Services

41000- Education

41100- Administration

 

A.G. Figures

Departmental Figures

 

 

 

 

 

1,15,73,800

1,15,73,800

 

 

 

 

 

4,06,348

1,11,14,381

 

 

 

 

 

(-)1,11,67,452(96%)

(-) 4,59,419  (4%)

 

 

Overall saving which was agreed to by the A.G and the Deptt: was recommended to be condoned subject to reconfirmation of figures.

 

 

 

Grant No. 29

40000- Social Services

41000- Education

41300- Professional Technical

Universities

Technical Teachers

Training Centre Peshawar.

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

 

24,61,340

24,61,340

 

 

 

 

 

 

 

 

31,32,669

24,72,037

 

 

 

 

 

 

 

 

(+) 6,71,329 (27%)

(+)10,697 (0.43%)

 

 

 

Subject to reconfirmation of actual expenditure the overall excess was condoned.

Grant No. 29

40000 – Social Services

41000- Education

41300- Professional Technical

Universities

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

1,73,610

1,73,610

 

 

 

 

 

 

——

23,232

 

 

 

 

 

 

(-) 1,73,610 (100%)

(-) 1,50,378 (87%)

 

 

Subject to reconfirmation of actual expenditure the overall saving was condoned.

MINIMUM WAGES BOARD

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No. 28

40000- Social Services

44000- Manpower & Labour

Management

44600- Minimum wages Board

 

A.G. Figures

Department Figures

 

 

 

 

 

 

4,28,000

4,28,000

 

 

 

 

 

 

3,86,291

3,86,291

 

 

 

 

 

 

(-) 41,709 (10%)

(-) 41,709 (10%)

 

 

Overall saving was condoned being negligible.

STATIONARY DEPARTMENT

 

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No. 27

50000- Economic Services

57000- Industries & Mineral

resources

57500- Stationary & Printing

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

2,89,42,620

2,89,42,620

 

 

 

 

 

 

2,89,40,507

2,89,40,507

 

 

 

 

 

 

(-)2,113 (0%)

(-)2,113 (0%)

 

 

Saving being nominal was condoned.

 

 

 

 

 

EXPLORATION PROMOTION DIVISION

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No. 26

57600- Mineral resource grant-in-

aid to SDA

60000- Transfer payment

 

A.G. Figures

Department Figures

 

 

 

 

 

72,77,000

72,77,000

 

 

 

 

 

——-

65,49,300

 

 

 

 

 

(-)72,77,000 (100%)

(-)7,27,700 (10%/)

Explanation of the Department was accepted hence saving was condoned with the direction that in future all savings must be surrendered in time.

 

D.G MINES & MINERAL

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No. 26

50000- Economic Services

57000- Industries & Mineral

Resources

57600- Mineral resources

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

1,65,26,570

1,65,26,570

 

 

 

 

 

 

1,64,50,243

1,58,35,370

 

 

 

 

 

 

(-)7,63,27(0%)

(-)6,91,200(4%)

 

 

Condoned subject to reconfirmation of actual expenditure figures.

MINERAL DEVELOPMENT DEPARTMENT

 

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No. 26

40000- Social Services

47000- Social security & Social

Services

47300- Inspectorate of  mines

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

26,56,136

26,56,136

 

 

 

 

 

 

20,72,643

26,56,110

 

 

 

 

 

 

(-) 5,83,493 (22%)

(-) 26  (0%)

 

 

Subject to reconfirmation of actual expenditure the overall saving was condoned.

 

DIRECTORATE OF INDUSTRIES

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No. 25

57100- Industries

Directorate (HQ)

A.G. Figures

Departmental Figures

 

 

 

73,82,000

73,82,000

 

 

 

62,23,995

73,76,894

 

 

 

(-)1,15,80,05(16%)

(-) 5,106

Saving of Rs.1158005 was condoned with the direction to surrender such savings in time.

SECRETARY INDUSTRIES

 

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No. 25

50000- Economic Services

57000- Industries & Mineral

Resources

57100- Administration

Secretary Industries

A.G. Figures

Department Figures

 

 

 

 

 

 

1,10,55,794

1,10,55,794

 

 

 

 

 

 

1,10,42,415

1,10,42,415

 

 

 

 

 

 

(-)13,379 (0%)

(-)13,379 (0%)

 

 

 

Saving being negligible was condoned.

 

POPULATION WELFARE DEPARTMENT

DATE OF MEETING 15/08/2007

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No.40

40000- Social Services

43000- Population Planning

43100- Population Planning &

Welfare Department.

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

31,85,537

31,85,537

 

 

 

 

 

 

30,53,474

30,53,474

 

 

 

 

 

 

(-) 1,32,063 (4%)

(-) 1,32,063 (4%)

 

 

 

Saving being nominal was condoned.

Grant No. 52

40000- Social Services

43000- Population Planning

43200- Population Welfare

Measures.

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

19,23,21,000

19,23,21,000

 

 

 

 

 

 

17,84,68,306

17,84,68,306

 

 

 

 

 

 

(-)1,38,52,649(7%)

(-) 1,38,52,649 (7%)

 

Saving was condoned as according to FD the project fund cannot be appropriated to any other Department.

 

ESTABLISHMENT & ADMINISTRATION DEPARTMENT

DATE OF MEETING 15/08/2007

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No.2

00000- General Administration

01000- Organs of State

01304-  NWFP, PSC

 

A.G. Figures

Departmental Figures

 

 

 

 

 

1,96,48,300

1,96,48,300

 

 

 

 

 

1,50,19,364

1,50,19,364

 

 

 

 

 

(-) 46,28,936 (24 %)

(-) 46,28,936 (24 %)

 

Saving was condoned with the direction to the Department to surrender the anticipated savings in time.

 

 

 

 

Grant No.2

00000- General Administration

01000- Organs of State

01204- C.M Sectt: NWFP

 

A.G. Figures

Departmental Figures

 

 

 

 

 

3,16,57,420

 

 

 

 

 

3,36,55,232

 

 

 

 

 

(+)19,97,812

 

The explanation of the Department was accepted and the excess was condoned.

Grant No. 2

01205- Ministers

 

A.G. Figures

Departmental Figures

 

 

 

3,52,99,270

3,52,99,270

 

 

 

3,54,01,412

3,54,01,412

 

 

 

(+) 1,02,142 (0 %)

(+) 1,02,142 (0 %)

 

 

Negligible excess was condoned.

Grant No. 2

01206- Advisers

 

A.G. Figures

Department Figures

 

 

 

11,10,970

11,10,970

 

 

 

11,03,187

11,03,187

 

 

 

(-) 7,783 (1 %)

(-) 7,783 (1 %)

 

Overall saving was less then 0.7% hence condoned.

Grant No.2

01207- Provincial Inspection

Team

 

A.G. Figures

Departmental Figures

 

 

 

 

30,40,190

32,54,300

 

 

 

 

30,23,534

30,23,534

 

 

 

 

(-) 16,656 (1 %)

(-) 2,30,766 (7 %)

The accounts were deferred with the direction that A.G. Finance and Department should sit together reconfirm the figures and report back to PAC.

(Pending)

Grant No. 2

01302- E & AD (Main Office)

 

A.G. Figures

Departmental Figures

 

 

 

13,30,48,870

 

 

 

 

 

13,29,73,848

 

 

 

 

 

(-) 75022

 The accounts were deferred with the direction that A.G. Finance and Department should sit together reconfirm the figures and report back to PAC. (Pending)
Grant No. 2

01302- E & AD (Estate Office)

 

A.G. Figures

Departmental Figures

 

 

 

3,25,88,770

3,25,88,770

 

 

 

3,54,32,812

3,25,88,074

 

 

 

(-) 28,44,042 (9 %)

(-) 696 (0 %)

 The accounts were deferred with the direction that A.G. Finance and Department should sit together reconfirm the figures and report back to PAC. (Pending)
Grant No. 2

01302- Services & General

Administration Department

Director PBMC

 

A.G. Figures

Departmental Figures

 

 

 

 

 

26,89,920

26,89,920

 

 

 

 

 

26,89,946

26,89,946

 

 

 

 

 

(+) 26 (0%)

(+) 26 (0%)

 

 

 

 

 

 

Negligible excess of Rs.26, hence no comments.

Grant No. 2

01302- Services & General

DD, PBMC

 

A.G. Figures

Departmental Figures

 

 

 

 

2,50,74,620

2,50,74,620

 

 

 

 

1,91,37,892

2,50,72,557

 

 

 

 

(-) 59,36,728 (24%)

(-) 2,063 (0 %)

The accounts were deferred with the direction that A.G. Finance and Department should sit together reconfirm the figures and report back to PAC. (Pending)
Grant No. 2

01303- Services tribunal

 

A.G. Figures

Departmental Figures

 

 

 

41,27,000

41,27,000

 

 

 

41,26,956

41,26,956

 

 

 

(-) 44 (0 %)

(-) 44 (0 %)

 

Negligible saving hence no comments.

Grant No. 2

01404- ACE

 

A.G. Figures

Departmental Figures

 

 

 

2,18,39,400

2,18,39,400

 

 

 

2,18,39,370

2,18,39,370

 

 

 

(-) 30 (0 %)

(-) 30 (0 %)

 

Negligible saving of Rs.30 hence no comments.

Grant No. 2

01404- ACE

 

A.G. Figures

Departmental Figures

 

 

 

21,24,270

21,24,260

 

 

 

22,36,559

21,29,461

 

 

 

(+) 1,12,289 (5 %)

(+) 5,201 (0 %)

The accounts were deferred with the direction that A.G. Finance and Department should sit together reconfirm the figures and report back to PAC. (Pending)
Grant No. 2

09100- Admn: Trg. (STI)

 

A.G. Figures

Departmental Figures

 

 

 

54,16,800

54,16,800

 

 

 

51,77,304

51,77,304

 

 

 

(-) 2,39,496 (4 %)

(-) 2,39,496 (4 %)

 

Saving was condoned with the direction to surrender the savings in time.

Grant No. 15

30000- Community Services

31000- Works

31400- Building & Structure

40000- Repair & Maintenance of

D/Goods/ Works

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

4,77,48,688

4,45,58,578

 

 

 

 

 

 

 

5,38,74,815

4,45,22,580

 

 

 

 

 

 

 

(+) 61,26,127 (13 %)

(-) 35,998

The accounts were deferred with the direction that the figures may be rechecked with the quarter concern and revised working paper may be submitted to PAC for consideration.

(Pending)

 

PROVINCIAL ASSEMBLY OF NWFP

DATE OF MEETING 15/08/2007

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No. 1

00000- General Administration

01000- Origins of State

01103- Provincial Assembly

 

A.G. Figures

 

 

 

 

 

3,90,87,110

 

 

 

 

 

3,91,14,703

 

 

 

 

 

(+)27,593 (0%)

 

 

settled

 

            INFORMATION & PUBLIC RELATIONS DEPARTMENT

DATE OF MEETING 16/08/2007

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No.31

00000- General Administration

07000- Publicity & Information

07100- Information Department

 

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

28,47,811

29,38,000

 

 

 

 

 

 

26,98,861

26,58,336

 

 

 

 

 

 

(-) 1,48,950 (5%)

(-) 2,79,664 (10%)

 

 

The explanation of the Deptt: was accepted and Saving was condoned.

Grant No.31

90000- Misc: Expenditure

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

1,62,08,854

1,62,08,854

 

 

 

1,61,06,533

1,61,06,533

 

 

 

(-) 1,02,321 (1%)

(-) 1,02,321 (1%)

 

 

 

Saving being nominal was condoned.

Grant No. 31

Directorate of Public Relations

07400- Public Relations

 

A.G. Figures

Departmental Figures

 

 

 

 

9,07,880

 

 

 

 

9,07,877

 

 

 

(-) 3

 

 

Saving being nominal was condoned.

 

SPORTS, CULTURE, TOURISM, ARCHAEOLOGY, MUSEUMS & YOUTH AFFAIRS DEPARTMENT

DATE OF MEETING 16/08/2007

 

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No.39

46300- Promotion of Cultural

activities etc.

 

A.G. Figures

Departmental Figures

 

 

 

 

76,88,582

76,88,582

 

 

 

 

1,57,27,775

1,57,27,775

 

 

 

 

(+) 80,39,193(105%)

(+) 80,39,193(105%)

 

 

Excess being inevitable was condoned.

Grant No.39

46900- Others

Directorate of Sports

NWFP

 

A.G. Figures

Departmental Figures

 

 

 

 

 

1,18,25,160

1,18,25,160

 

 

 

 

 

1,18,25,164

1,18,25,164

 

 

 

 

 

(+) 4 (0%)

(+) 4 (0%)

 

 

Excess being negligible was condoned.

 

 

 

 

Grant No. 50

40000- Social Services

46000- Sports & Recreation

facilities

46100- Stadium & Sports

Complex

46900- Others

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

 

2,73,19,000

2,73,19,000

 

 

 

 

 

 

 

 

2,73,19,000

2,73,19,000

 

 

 

 

 

 

 

 

Nil

Nil

 

 

 

 

No excess/saving, hence no comments.

 

DIRECTORATE OF ARCHEOLOGY & MUSEUMS

 

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No.39

40000- Social Services

41000- Education

41700- Archives, Libraries &

Museums

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

64,28,460

64,28,460

 

 

 

 

 

 

68,05,583

68,05,583

 

 

 

 

 

 

(+) 3,77,123 (6 %)

(+) 3,77,123 (6 %)

 

 

Excess being nominal & justified, was recommended to be condoned.

SARHAD TOURISM CORPORATION, NWFP.

 

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No.43 (Revenue)

50000- Economic Services

59000- Other Economic Services

59100- Tourism

 

A.G. Figures

Departmental Figures

 

 

 

 

 

60,00,000

60,00,000

 

 

 

 

 

60,00,000

60,00,000

 

 

 

 

 

Nil

Nil

 

 

No excess/saving was involved, hence no comments.

 

SARHAD COUNCIL OF ARTS, NWFP

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No.43

50000- Economic Services

59000- Other Economic Services

59900- Others

 

A.G. Figures

Departmental Figures

 

 

 

 

 

20,00,000

20,00,000

 

 

 

 

 

20,00,000

20,00,000

 

 

 

 

 

Nil

Nil

 

 

No excess/saving was involved, hence no comments.

 

 

IRRIGATION AND POWER DEPARTMENT                                  DATE OF MEETING 16/08/2007

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No.24

52100- Administration

 

 

 

 

 

 

 

 

 

 

No excess/saving was involved, hence no comments.

 

ELECTRIC INSPECTOR, NWFP.

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No.24

54100- Administration Electric

Inspector Provincial

 

A.G. Figures

Departmental Figures

 

 

 

 

21,65,460

21,65,460

 

 

 

 

21,63,414

21,63,414

 

 

 

 

(-) 2,046 (0%)

(-) 2,046 (0%)

 

 

Saving being negligible was condoned.

 

SHYDO

 

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No. 24

50000- Economic Services

54000- Fuel & Power

54100- Admn: Charges of O&M

       

 

No variation, hence no comments.

SMALL DAMS

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No.24

52200- Irrig: Dams

 

A.G. Figures

Departmental Figures

 

 

 

27,42,470

27,42,470

 

 

 

27,42,364

27,42,444

 

 

 

(-) 106 (0%)

(-) 26 (0%)

 

 

No Comments.

Grant No. 24

52102- Admn: Chief Engineer

 

A.G. Figures

Departmental Figures

 

 

 

1,01,34,202

1,01,34,202

 

 

 

1,01,34,202

1,01,34,202

 

 

 

0

0

 

 

No Comments.

Grant No. 24

52102-Admn: Superintending

Engineer

 

A.G. Figures

 

     

 

 

 

(+) 24,461

 

 

 

Excess being nominal was condoned.

Grant No. 24

52102- Admn Mechanical

Division

 

A.G. Figures

Departmental Figures

 

 

 

 

48,25,020

48,25,020

 

 

 

 

50,59,348

 

 

 

 

 

(+)2,34,328 (8%)

(+) 1,560 (0%)

 

 

 

 

 

Deferred

Grant No.24

50000-Economic Services

52000-Irrigation

52201-Productive Dams.

52202-Un Productive Dams.

52301-Canals Productive.

52302-Canals (Up)/Civil Canals.

52402-Tubewells (up)

52502-Tools & Plants (up)

52702-Flood Control &

Drainage.

52902-Others Irr:/L.I.S.

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

 

 

 

 

 

 

13,67,00,678

12,97,00,678

   

 

 

 

 

 

 

 

 

 

 

 

 

(-) 37,89,000

(-) 3,772

 

 

 

 

 

 

Referred to Sub-Committee

 

LOCAL GOVERNMENT AND RURAL DEVELOPMENT DEPARTMENT

DATE OF MEETING 16/08/2007

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No.17       The accounts were deferred due to non submission of working paper.

ENVIRONMENT DEPARTMENT

DATE OF MEETING 03/09/2007

Grant No. and title Final Grant Actual expenditure Excess/Saving Remarks of PAC
Grant No. 21

51700- Forestry

 

A.G. Figures

Departmental Figures

 

 

 

52,49,059

40,03,834

 

 

 

39,10,647

39,10,647

 

 

 

(-)13,38,412 (25%)

(-)93,187 (21%)

Saving being nominal was condoned with the observation to surrender all such anticipated saving in time in future.
Non-developmental

 

 

 

A.G. Figures

Departmental Figures

 

 

 

20,08,77,630

20,08,77,630

 

 

 

20,62,87,216

20,62,87,216

 

 

 

+54,09,586 (3%)

+54,09,586 (3%)

 

 

Excess was condoned.

 

 

 

 

 

Grant No.43

ADP Scheme

020409- Repair of canal roads

canal in Swabi, Mardan,

Charsadda

020838- Afforestation of hills

around Peshawar valley

020839- Utilization of drainage

Water for afforestation in

Kohat

960739- Forestry Sector

Development Project.

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

 

 

 

 

 

6,31,43,000

6,31,43,000

 

 

 

 

 

 

 

 

 

 

 

 

6,24,04,428

6,24,04,428

 

 

 

 

 

 

 

 

 

 

 

 

-7,38,572 (-1%)

-7,38,572 (-1%)

 

 

 

 

 

 

 

Saving being

nominal was condoned.

Grant No.43

ADP Scheme

010012- Hybridization of

silkworm eggs in NWFP

020413- Research/Training

sericulture in NWFP

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

10,82,000

10,82,000

 

 

 

 

 

 

 

10,81,600

10,81,600

 

 

 

 

 

 

 

– 400 (0%)

– 400 (0%)

 

 

 

 

Saving being negligible was condoned.

Non-Developmental

00000 – General Administration

 

A.G. Figures

Departmental Figures

 

 

 

2,96,84,160

2,96,84,160

 

 

 

3,00,41,235

3,00,41,235

 

 

 

+ 357075 (1.19%)

+ 357075 (1.19%)

Excess being inevitable was condoned.
Grant No.43

Head (ADP Schemes)

000252- Mountain area

conservancy Project in

NWFP

000299- Protected area

management Project

960811- Palas Conservation Dev:

Project

980354- Conservation & Dev: of

Wildlife in NWFP

020421- Establishment of Water

supply line to Minglot

W/L Park in Nowshera

020568- Promotion of

community games

reserves in NWFP

020569- Wildlife extension

programme in NWFP

(PH-II)

020570- Management of water

along Kabul and Indus

river in NWFP

020571- Propagation for

partridges in NWFP

04NA01-Establihsment of

Zoo/Mini safari W/L

Species at Lala Zar.

Establishment of

Wildlife park at

Mangara, Kohat

020420- Establishment of Chirat

W/L sanctuary in

Nowshera, Distt:

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3,27,07,010

3,27,07,010

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3,27,04,898

3,27,04,898

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

– 2,112 (0%)

– 2,112 (0%)

 

 

 

 

 

 

 

 

 

 

 

 

 

Saving being nominal was condoned.

Grant No.23

50000 – Economic Services

51000 – Food & Agriculture

51800 – Fisheries including surplus pool (Provincial)

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

81,79,470

81,79,470

 

 

 

 

 

 

81,98,012

81,98,012

 

 

 

 

 

 

+ 18,542

+ 18,542

 

 

 

Excess being negligible was condoned.

Grant No.23

50000 – Economic Services

51000 – Food & Agriculture

51800 – Fisheries (Provincial)

 

A.G. Figures

Departmental Figures

 

 

 

 

 

7,86,000

8,85,523

 

 

 

 

 

8,83,233

8,83,233

 

 

 

 

 

+ 97,233 (12%)

– 2,290

 

 

Condoned with the observation to avoid such variations in future.

Non-developmental

00000 – General Administration

 

A.G. Figures

Departmental Figures

 

 

 

55,07,520

55,07,520

 

 

 

59,88,265

59,88,256

 

 

 

+ 4,80,745 (9%)

+ 4,80,745 (9%)

 

 

Excess was condoned.

50000 – Economic Services

58000 – Transport &

Communication

58100 – Admn: (PTA NWFP)

Directorate of Transport

and PTA

 

A.G. Figures

Departmental Figures

 

 

 

 

 

 

 

32,09,970

35,29,480

 

 

 

 

 

 

 

32,13,266

32,21,990

 

 

 

 

 

 

 

+ 3,296

– 3,26,496

 

 

 

 

Pending

 

 

 

 

 

 

MEETING DATE 08/08/2007

 

AGRICULTURE LIVESTOCK & COOPERATION DEPARTMENT.

Grant No.18.

Agriculture Training Institute.

40000- Social Services

41000- Education

41900- Others

Saving of Rs.20,769/- against final grant of Rs.66,99,500/- being negligible was recommended to be condoned.

Grant No.18

50000- Economic Services

51000- Agriculture & Food

51100- Administration 

2.                     The Accountant General reported over all excess of Rs.92,770/- against final grant figure of Rs.77,79,220/-. The Department explained that excess was due to drawal of pay and allowances on account of promotion of Secretary Agriculture from BPS-20 to 21.

3.                     The explanation of the Department was accepted and the excess being inevitable was recommended to be condoned. However Department was directed to reflect it in the excess budget statement.

Grant No.18

51300- Agriculture Research & Extension Services

50000- Commodities & Services 

4.                     The Account General reported saving of Rs.38,46,133/- against final grant of Rs.3,65,67,360/- .

5.                     The Department explained that since 1963 the Agriculture Department had been consuming huge quantity of POL and as such it was required to get POL supplied through the Industries Department (Supply Wing) Government of Pakistan, Karachi, under the Annual rate contract. Payments were used to be made through Accountant General, Sindh on the certified receipt voucher furnished by the supplier and confirmation of fund by the Provincial Government. The Accountant General, Sindh used to intimate the expenditure thus made to the Accountant General, NWFP by raising debts for completion of record. The system remained intact until 2001 with complete ban on local purchase of POL. However, the Annual Accounts could not be secured due to late intimation of the payments made and unpaid claims.

6.                     In the instant case a claim was received from PSO. The requisite information of fund was communicated to the quarter concerned but they seem to have failed in the drawal of funds earmarked for the purpose which resulted lapse of funds amounting to Rs.38,46,027/-. The Committee was surprised that how execution was made from the Provincial Budget by the Accountant General, Sindh. The point needed further deliberation.

7.                     The PAC directed that in order to have a clear position about the issue, the Finance, Accountant General and Administrative Department, should sit together and verify the savings and the channel through which transactions were made with the PSO and submit report to the PAC within one month for further consideration.

Grant No.18

6-51300-On Farm Water Management.

8.                     Saving being nominal, recommended to be condoned.

Grant No.18

6-51300-Soil and Water Conservation in NWFP.

9.                     Saving of Rs.5 as reported by the Department was nominal, hence it was recommended to be condoned.

Grant No.18

6-513000-Agri: Research

60000-Transfer Payment

(Grant-in-aid) to Agriculture University of Peshawar.

10.                   No comment, as no excess/saving was involved.

General

11.                   The Accountant General pointed out that there were 271 PLA’s being operated by various Departments of the Provincial Government under which an expenditure of Rs.22 billion had been incurred during 2005-06. Similarly there were 21 Assignment Accounts being operated in different Departments under which a sum of Rs.2.2 billion had been spent. Details of such expenditures were out side the purview of the Accountant General. However, he added that the Finance Division, Government of Pakistan had issued instructions to all the Departments to report such expenditure to the Accountant General. On his suggestion, the PAC directed the Finance Department to issue instructions to all the Departments to report such expenditures to the Accountant General as is being done at Federal level. Similarly the PAC on the suggestion of Accountant General, directed the Finance Department to arrange a briefing for the PAC Members about PLAs and Assignment Accounts being operated in the Province.

Grant No.18

Surplus Posts (Agriculture Extension)

02000- Regular Allowances

03000- Other Allowances

01200- Pay of other staff

12.                   Excess of Rs.31,191/- being inevitable, in salary component, was recommended to be condoned. However, the Department was directed that excess may be reflected in the excess budget statement in future.

Grant No.18

51400- Plants protection & Locust control (PP& LC)

13.                   The Accountant General reported saving of Rs.1,014/- against final grant, whereas the Department was claiming excess of Rs.12,894/-. The main reason of variation of figures between both the Departments was difference of figures of actual expenditure. The Department claimed that they had reconciled the figures of expenditure with the Accountant General. They produced reconciliation certificate to that effect. The explanation of the Department was accepted and the excess expenditure was recommended to be condoned. However, the Department was directed to get the same reflected in the excess budget statement.

Grant No.19

Veterinary

Research and Disease Investigation (Provincial).

50000- Economic Services

51000- Agriculture & food

51600- Animal Husbandry

14.                   The Accountant General reported overall saving of Rs.39,524/-, which occurred due to non filling of certain posts. Saving being nominal was recommended to be condoned.

LIVESTOCK & DAIRY DEVELOPMENT DEPARTMENT (PROVINCIAL)

Grant No.19

6-50000 Economic Services

6-51000 Agriculture

6-51600 Animal Husbandry

15.                   The Accountant General reported excess of Rs.4,91,927/- against final grant of Rs.2,28,92,600/-. The Department claimed excess of Rs.3,539/- which comes to 0.01 percent. It produced reconciliation certificate with regard to the actual expenditure. The explanation of the Department was accepted, hence the excess being very nominal was condoned. However, the Department was directed to include the excess amount in the excess budget statement.

Grant No.19

Grant-in-aid to Agriculture University, Peshawar.

60,000- Transfer payments.

16.                   No excess/saving was involved, hence no comments.

Grant No.20

50000- Economic Services

51000- Agriculture & Food

51901- Others Cooperation Provincial level 

17.                   Saving of Rs.7,301/- being nominal was recommended to be condoned.

Grant No.43

50000-Economic Services

51000-Agriculture & Food.

S-51100-Admn:

18.                   No excess/saving was involved, hence no comments.

 

Grant No.43

8-51300-Agri: Extension

19.                   The Department produced reconciliation certificate in support of their claim of actual expenditure which was accepted, hence saving of Rs.53,493/- being nominal was recommended to be condoned.

Grant No.43

8-50000-Economic Services

8-51000-Agriculture

8-51300-OFWM

20.                   The Accountant General reported huge saving of Rs.13,86,047/-. The Department explained that originally a sum of Rs.25 million was allocated for On Farm Water Management for the year 2002-03, out of which a sum of Rs. 12.500 million was released and transferred to Assignment Account and the remaining amount was surrendered by the Department. Subsequently, out of the released amount, a sum of Rs.6.00 million was also surrendered. During reconciliation with Treasury Office an unspent balance of Rs.13,85,787/- was verified and communicated to Accountant General, besides others with a request  to arrange revival of unspent balance. Due to certain complications, the effect of unspent balance was neither revised nor taken into account for surrender, hence the saving occurred. The Committee observed that the savings should have been surrendered to the Finance Department in time enabling them to place the same to other Departments demanding extra funds. It, therefore, directed that in future all expected savings must be surrendered in time, so that it could be utilized anywhere else in the public interest. With the above observation the saving was recommended to be condoned.

Grant No.43

6-513000-Agril. Research

60000-Transfer Payment

(Grant-in-Aid) to A.U.P.

21.                   No excess/saving/variation was involved, hence no comments.

Grant No.43

8-50000-Economic Services

8-51000-Agriculture

8-51600-Animal Husbandry

22.                   Saving of Rs.8,850/- being nominal was recommended to be condoned.

Grant No.43

9-50000-Economic Services

9-51000-Agriculture

89-51600-Animal Husbandry

23.                   Saving of Rs.7,50,043/- was recommended to be condoned with the observation that in future all expected savings must be surrendered in time.

 

 

AUQAF, HAJJ, RELIGIOUS & MINORITY AFFAIRS DEPARTMENT

Grant No.43

8- 40000- Social Services

8- 49000- Religious Affairs

8- 49500- Minority Affairs

24.                   The Accountant General reported saving of Rs.5,89,035 against the final grant of Rs.36,00,000/-. Saving being nominal was recommended to be condoned. However, the Department was directed that in future all savings must be surrendered in time.

Grant No.38.

49500- Minority Affairs.

25.                   Saving of Re.1 was condoned.

General

26.                   The Accountant General suggested that the Department should evolve a mechanism of release to the institutions making it conditional so as to get statement of accounts from the respective institutions. It would help the Government to evaluate the performance of spending units. The Committee agreeing with the proposal, directed the Department to evolve such a mechanism in the best interest of public and to have strict financial discipline.

SCHOOLS AND LITERACY DEPARTMENT.

27.                   The working papers about Schools and Literacy Department required in-depth scrutiny, as there were variations of figures between the Accountant General and the Department, hence it was referred to Sub-Committee consisting of the following:-

1.         Mr. Khalid Waqar, MPA                                Chairman.

2.         Mr. Muzaffar Said, MPA                               Member.

28.                   The Sub-Committee will submit its report within one month.

HIGHER EDUCATION DEPARTMENT.

Grant No.12.

6- 41100- Administration

29.                   Excess of Rs.1,34,352/- being nominal was recommended to be condoned.

Grant No.12.

40000- Social Services

41000- Education

41700- Archives Libraries & Museums

30.                   Saving of Rs.21,056/- being negligible was recommended to be condoned.

 

 

 

 

Grant No. 51.

8- 40000- Social Services

8- 41000- Education

8- 41700- Archives, Libraries & Museums.

31.                   Saving of Rs. 10,198/- being nominal was recommended to be condoned.

General

32.                   While discussing the Appropriation Accounts of the Provincial Government, the Accountant General, NWFP pointed out that some of the Departments had not yet submitted working papers to them for getting comments of the quarter concerned.

33.                   The PAC observed that instructions in this regard were issued to the Departments from time to time for timely submission of the working paper, but they had not complied with the same. The Committee, therefore, reiterated and emphasized on all the Departments to submit working papers to the quarter concerned for getting their comments at least 15 days before the schedule of meeting. In case this instruction of PAC was not complied with, the Principle Accounting Officer would be considered as responsible for the lapse and his case would be reported to the Chief Secretary for initiating appropriate action.

 

 

 

Sd/-

(BAKHT JEHAN KHAN)

Speaker/Chairman

Public Accounts Committee.

 

MEETING DATE 09/08/2007

EXCISE AND TAXATION DEPARTMENT.

Grant No. 7

00000- General Administration

 02000- F.A.

02300-Tax Management.

The Accountant General reported difference of figures of final grant and actual expenditure with the same as reported by the Department. Resultantly, the Department was claiming saving upto 11% whereas A.G. was reporting excess of 15%.

2.                     The PAC observed that the figures needed to be reconciled both with the A.G. and Finance Department to know the factual position. It, therefore, directed the Department to reconcile the figures with both the Departments and report back to PAC.

Grant No-7 (Director General Excise).

02300-Tax Management.

3.                     The Accountant General reported excess of 3% under the grant whereas the Department claimed 2% excess. It provided supporting documents under which the final grant was released. The Finance Department accepted figures of the Department. The excess being nominal was recommended to be condoned.

REVENUE AND ESTATE DEPARTMENT.

Grant No. 2

00000-General Administration

01000-organ: of State.

01801-Divisional & Distt: Admn:)(Ex-Commissioner, Surplus Staff).

4.                     The Accountant General stated that the Head of Accounts quoted on page-1&2 related to Home and Tribal Affairs Department, therefore, it would be taken in the Accounts of H&TA Department.

Grant No-6

02000- Fiscal Administration

02300- Tax Management

4 Appellate courts

surplus Staff.

5.                     The Accountant General reported saving of Rs. 4,98,17,577/-. The explanation of the department being plausible was accepted and the saving was recommended to be condoned with the direction that in future all savings must be surrendered in time.

Grant No. 6

50000- Estab: & State.

51000-Organ: and Fiscal.

51200-Land Management.

6.                     While examining the Accounts under the Head it was found that there was great variation of figures among Accountant General, Finance Department and the Department.

7.                     The PAC directed that all the figures must be reconciled and report be submitted to PAC.

Grant No.6

51200- Land Management, Land Records

including Tax Management.

8.                     No variation found, hence no comments.

Grant No-24

00000- General Administration

02000- Fiscal Administration

02000- Tax Management

9.                     No variation, hence no comments.

Grant No.6

57500- Stationery & Printing 

50000- Commodities &Services

10.                   No excess/saving involved, hence no comments.

WORKS AND SERVICES DEPARTMENT.

Grant No-14.

03000-Community Services.

031000-Works.

031100-Adm:

(i) Works and Services Secretariat.

11.                   While going through the documents presented before the PAC under grant No-14 page-I of the working paper, it was established that there was an excess of Rs.3,56,743/-. The reasons advanced for the excess was that excess in pay and allowances being inevitable could not be refused. The explanation of the department was accepted and the excess expenditure was recommended to be condoned.

Grant No-14.

030000-Community Services.

031000-Works.

031100-Administration.

(vi)  Abaseen Construction Corporation.

12.                   No excess/savings involved, hence no comments.

Grant No-14.

03000-Community Services.

031000-Works.

031100-Administration.

(ii)   FHA.

13.                   Excess of Rs. 40621/- which comes to 0.27% of the final grant was recommended to be condoned being negligible.

Grant No-14.

03000-Community Services.

031000-Works.

031100-Administration.

(iii).      Lump sum provision.

50000- Commodity and Services.

14.                   The Accountant General reported variation of figures of the final grant between the Department and Finance Department and the actual expenditure booked with A.G. and the Department. There was great confusion between (2) sets of figures therefore, the Committee deferred  consideration of this account with the direction that the figures of final grant and expenditure may once again be checked with the Finance Department and Accountant General office and correct position may be shown to PAC.

Grant No-14.

03000-Community Services.

031000-Works.

031100-Administration.

(v)        Chief Engineer

15.                   The Accountant General showed his inability to comment on this grant as the documents were received during the meeting. On his request consideration of the Account was deferred.

Grant No-14.

03000-Community Services.

031000-Works.

031100-Administration.

(vii)    Surplus staff

16.                   The Accountant General reported saving of Rs. 38,51,793/- while the Department was claiming excess of Rs. 10,85,127/-. The main reason for this disparity was variation of figures of the final grant between A.G. and the Department. The Department produced documents in support of their contention that their final grant was reduced from Rs. 2,61,73,440/- to Rs. 2,12,36,520/-.

17.                   The PAC was surprised to note that the Finance Department had confirmed wrong figures to the Accountant General, NWFP which created a lot of confusion.

18.                   The Additional Secretary, Finance Department categorically accepted the omission and assured that action would be taken against the concerned officer.

19.                   As regards excess expenditure, the Department explained that due to unforeseen excess in pay and allowances of surplus pool staff, it was inevitable. The explanation of the Department was accepted and the excess expenditure was recommended to be condoned.

 

Grant No-15.

30000- Community Services

31000- Works

31200- High ways Roads and Bridges Repair & Maintenance

40000- Repair & Maintenance

20.                   While discussing this expenditure, the PAC found disparity of actual expenditure booked with AG and the Department. The Department contended that they had been carrying out reconciliation of their subordinate offices with the Distt: Accounts Officers. The A.G. representative contended that reconciliation of expenditure of the respective subordinate offices should also be made by the Administrative Department with the AG (HQ) office to verify the expenditure booked at District level. Similarly the final grant figures should also be verified with the Finance Department. The PAC therefore, directed that Chief engineer of the Department, Accounts Officer Book-I of the A.G. Office and Budget Officer-I of Finance Department should sit together and examine/verify all the figures of Appropriation Accounts of the Department and submit clear picture to PAC to arrive at a fair conclusion. Consideration of the rest of the working paper was deferred.

General

21.                   While discussing the Appropriation Accounts of the Works and Services Department, it was found that the figures of actual expenditure and the final grant under certain Heads did not tally between the respective organizations.

22.                   The PAC in order to stream line the system and to avoid such like complications/confusions, directed the Finance Department that, while confirming the figures of final grant, the respective Department of the Govt: may also be invited to the meeting so that if there was any disparity in figures of the final grant, among the Department and the Finance Department and A.G., the same could be clarified on the spot. This would not only facilitate the job of PAC but also the respective organizations.

 

 

Sd/-

(ABDUL AKBAR KHAN)

MPA/Acting Chairman

Public Accounts Committee.

 

MEETING DATE 10/08/2007

 

PLANNING AND DEVELOPMENT DEPARTMENT

Grant No.4

6-00000-General Administration

6-03000-Economic Regulation

6-03200-Planning & Development

The Accountant General reported excess expenditure of Rs.3,89,643/- against the final grant of Rs.1,98,80,440/- on  account of Planning and Development Department and excess expenditure of Rs.3,63,976/- against the final grant of Rs.59,26,210/- in pay of officers. The explanation of the Department being plausible was accepted and the excess expenditure was recommended to be condoned.

Grant No.4

6- 00000 -General Public Service

06000- Statistics

06102- Statistical Office

015301-Bureau of Statistics

2.                     The Accountant General reported saving of Rs.18,562/- against the final  grant of Rs.71,11,690/-, the saving being nominal was recommended to be condoned.

3.                     Discussion on remaining Appropriation Accounts of Planning and Development Department was deferred as the Accountant General and members of Public Accounts Committee were not fully prepared due to late submission of the working paper.

MEETING DATE 31/08/2007

Grant No.43

8-00000-General Administration

8-03000-Economic Regulation

8-03200-Planning & Development

4.                     The Accountant General reported excess expenditure of Rs.1,75,40,829/- against final grant of Rs.10,65,09,000/-, while the Department was showing no excess expenditure. The Accountant General’s comments on the working paper confirmed excess expenditure of Rs.18,98,829/-

5.                     The excess being negligible was condoned.

 

 

 

Sd/-

(ABDUL AKBAR KHAN)

MPA/Acting Chairman

Public Accounts Committee.

 

MEETING DATE 13/08/2007

 

GOVERNOR’S SECRETARIAT

Grant No.2

6- 01203- Staff & House hold of the Governor. (Military Secretary).

The Accountant General reported excess expenditure of Rs.1,60,925/- against the final grant of Rs.1,40,90,100/-with the variation of final grant figures between the Department and the Accountant General.

2.                     The Department claimed excess of Rs.4,925/-. Excess being nominal was recommended to be condoned.

Grant No.2

6- 01203- Secretariat staff of the Governor. (Governor Secretariat)

3.                     Saving of Re.1% being nominal was recommended to be condoned.

HEALTH DEPARTMENT.

Grant No.13

Khyber Medical College.

40000- Social Services.

41000- Education.

41300- Professional College KMC, Peshawar.

60000- Transfer payments.

4.                     No excess/saving was involved, hence no comments.

Grant No. 13

Ayub Medical College, Abbottabad.

60000-Transfer Payments.

5.                     No excess saving was involved, hence no comments.

Grant No.13

Saidu Medical College

51100- Traveling Allowances

6.                     The Accountant General reported excess expenditure of Rs.75,000/- against the final grant. Contrary to that the Department was claiming very nominal excess in certain Heads. The main reason for variation was amongst the final grant figures between the two organizations.

7.                     Since the excess expenditure, as contended by the Accountant General was nominal, hence the same was condoned.

Grant No.13

Gomal Medical College

8.                     The Department was not in a position to explain the reasons of variation of figure in final grant, actual expenditure, saving and excess made by the Department, therefore, consideration of the Accounts of the Health Department was deferred with the direction that the entire figures may be re-examined/checked with the Accountant General and Finance Department and clear picture of excess or savings and reason thereof, may be incorporated in the working paper.

HOME AND TRIBAL AFFAIRS DEPARTMENT.

Grant No.8

6-00000- General Administration

6-01000-Organs of state

6-01402-Home and Tribal Affairs Department

01100-Pay of Officers

01200-Pay of other Staff

02000- Regular Allowance

03000-Othere Allowances

01000- Purchase of durable goods

4000- Repair of durable goods

50000- Commodities

51100-Traval Allowance

60000-Transfer payment

90000-Miscellalneous expenditure

59900-IS Duty

9.                     The Accountant General reported that there was variation in figures of final grant and actual expenditure between the Department and Accountant General.

10.                   The Department could not explain any reason for variation.

11.                   The PAC directed the Department to reconcile the figures with both the quarters i.e. Accountant General and Finance Department. With the above observation, the irregularity was condoned.

Grant No. 8

6-00000-GA

6-01000-Organs of State

6-01402-Home and Tribal Affairs Department

01100-Pay of Officers

01200-Pay of other Staff

02000- Regular Allowance

03000-Othere Allowances

01000- Purchase of durable goods

4000- Repair of durable goods

50000- Commodities

51100-Travel Allowance

60000-Transfer payment

90000-Miscellalneous expenditure

59900-IS Duty

12.                   The accounts in respect of non developmental expenditure about District Public Safety Commission were deferred till next meeting for providing clear picture and the Department was directed to reconcile figures with the concerned parties.

Grant No. 8

6-00000-GA

6-01000-Organs of state

6-01402-Home and Tribal Affairs Department

01100-Pay of Officers

01200-Pay of other Staff

02000-Regular Allowance

03000-Othere allowances

13.                   The Accountant General reported huge saving of more than Rs.1,01,70,800/- against the final grant of Rs.1,71,64,670/-.

14.                   The PAC noted with grave concern such huge saving and termed it as inefficiency of the Department for not foreseeing the anticipated savings. If there would have been efficient accounting system in the Department, all such savings should have been visualized and surrendered in time. The Administrative Secretary admitted laxity of the Department.

15.                   The PAC condoned the saving with the direction to the Department to strictly visualize the flow of expenditure and surrender the amount which the Department can not spend.

CIVIL DEFENCE

Grant No. 8

20000-Law and order

24000-Civil Defence

24100-Administration (Provincial)

16.                   The Accountant General reported excess of Rs.7,48,852/- with variation of figures of actual expenditure.

17.                   Subject to confirmation of figures of actual expenditure, the irregularity was condoned.

ARMED SERVICES

Grant No. 8

02000- Fiscal Administration

6-02900- Other Armed Services Board

90000- Misc: Expenditure

18.                   The Accountant General reported nil expenditure against the final grant of Rs.12,00,000/-.

19.                   The Department admitted savings without giving plausible explanation for it.

20.                   The Committee noted with grave concern that the Department had miserably failed to maintain systematic accounting system. Due to lack of financial discipline, huge savings were accrued with out any justification. The Committee once again directed the Department to strengthen their accounting system so that the flow of expenditure could be regularly watched and in case of inability of the Department to spend the budget, the same could be surrendered in time to the Finance Department for placing it at the disposal of needy Departments. With the observation, the irregularity was condoned.

WATCH AND WARDS

Grant No. 8

22500- FR watch & ward

21.                   Excess of nominal quantity in the pay of staff and regular allowances was recommended to be condoned.

PRISONS

Grant No.9

20000- Law and Order.

23000- Jails & Detention.

23100- Jails & Convict settlement.

22.                   The Accountant General reported excess expenditure of Rs.27,061/- with variation of figures of final grant. Contrary to that, the Department was claiming saving of Rs.47/-. As regards variation of figures of final grants, the Department explained that Rs.20,79,880/- were re-appropriated, effect of which was not taken by the Finance Department. Subject to regularization of re-appropriation with the Finance Department, the irregularity was condoned.

Grant No. 9

23100- Central Jails

23.                   The Accountant General reported saving of Rs.8,22,942/- whereas the Department was admitting saving of Rs.9,147/-. Similarly there was difference of figures between final grant. Main reason for such variation was that the Department had           re-appropriated certain amount internally, the effect of which was not taken by the Finance Department.

24.                   The PAC directed the Department to sit with the Finance Department and Accountant General and sort out the issue. With the above observation, the irregularity was condoned.

Grant No. 9

23100- District Jails

25.                   The same observations as above.

Grant No. 9

23200- Other places of detention & correction.

26.                   The Accountant General reported saving of Rs.2,69,694/- with variation of figures both of final grant and actual expenditure.

27.                   The Department explained that as per reconciliation made out with the Accountant General, the total saving came to Rs.15,767/-. As regards differences of figures in final grant, the Department explained that a sum of Rs.2,41,660/- was put for saving to the Finance Department in first week of June, but the Finance Department had not taken effect of the said amount. If the effect of the said amount was taken, then the saving would come to Rs.15,767/- which is less than 1% of the final grant. The explanation of the Department being plausible was accepted and the account was settled.

POLICE

Grant No.10

2000- Law & order

22200- Provincial Police

28.                   The Accountant General Office reported saving of Rs.1,75,990/- against final grant of Rs.2,73,09,940/-. It added that under head “03000-Other Allowances” a sum of Rs.3,01,000/- was originally demanded which was enhanced to Rs.1,25,50,000/- in final grant. Similarly under head “10000-Purchase of Durable Goods”, a sum of Rs.22,30,01,000/- was originally demanded, but was reduced to Rs.69,340/- which showed the unrealistic estimation. The Secretary of the Department admitted the unrealistic demands in the budget. The Chairman observed that the Finance Department, while accepting the demands of the Department in the original grant as well as final grant, should have sought detailed justification. If proper justification should have been asked, there would have been no abnormal gap in the original and final grant figures.

29.                   The para was kept pending for knowing detailed justification by Finance Department for accepting the demands of the Police Department.

Grant No.10

20000- Law & Order

22200- Provincial police –District Law & Order 

30.                   Since there was variation of figures of the appropriation accounts of the Department, therefore, consideration of the accounts of the Police Department was deferred with the direction that the Administration Department, Finance Department and Accountant General, should sit together and re-examine the figures of final grant and actual expenditure alongwith excess/ saving and reasons thereof, may be incorporated in the working paper for deliberation by the PAC.

 

 

 

Sd/-

(ABDUL AKBAR KHAN)

MPA/Acting Chairman

Public Accounts Committee.

 

MEETING DATE 15/08/2007


ZAKAT, USHR, SOCIAL WELFARE & WOMEN DEVELOPMENT DEPARTMENT

Grant No.32

6-40000-Social Services.

6-47000-Social Security & other SW.

6-47100-Administration (SW Deptt) Provincial.

Saving of Rs.880/- being negligible was recommended to be condoned.

Grant No.32

40000- Social Services

47000– Social Security & other Social Welfare

47200- Social Welfare Measures & Grants.

2.                     The Accountant General reported variation of figures of actual expenditure and saving between Appropriation Accounts and Departmental Accounts. Moreover, grand totals of the original grant, final grant and actual expenditure were also not worked out by the Department. Consequently, consideration of the Accounts was deferred with the direction to the Department that the deficiency pointed out, may be removed and revised working paper duly commented upon by the Accountant General and Finance may be submitted to PAC for consideration. Moreover, the figures once again be reconciled with the Accountant General.

Grant No.32

40000-Social Services

47000-Social Security and other Social Welfare

47200-Social Welfare Measures and Grants

3.                     The Accountant General reported excess expenditure of Rs.1,57,101/-. After going through object wise detail, there was abnormal  variation of figures of actual expenditure and excess and saving under Head 011-pay of officers, 012-pay of staff, 020-total regular allowances, 030-other allowances, 4000-total repairs, 50000-commodities and services in the two sets of Accounts i.e. A.G. figures and Departmental figures. The PAC deferred consideration of the Accounts with the direction to the Department that they should sit together with the Accountant General, re-confirm the figures and give detail explanation of difference of the figures by submitting revised working paper to the PAC for consideration.

Demand No.43 (Development Expenditure).

8-40000-Social Services

8-47000-Social Security and other Social Welfare

8-47100-Administration (Women Development)

4.                     The Accountant General reported saving of Rs.6,37,873/- which was recommended to be condoned by the PAC. However, the Committee showed               dis-satisfaction of abnormal difference of figures between the original grant and final grant. It observed that while preparing budget, the Department had not correctly analyzed its figures. This showed poor Accounting System prevailing in the Department which needs to be strengthened.

Demand No.43 (Development Expenditure).

8-40000-Social Services

8-47000-Social Security and other Social Welfare

8-47200-Social Welfare Measures and Grants

5.                     Excess expenditure of Rs.6,89,912/- against final grant of Rs.1,43,83,000/-being nominal was recommended to be condoned.

Grant No.33.

6-40000-Social Services

6-49000-Religious Affairs

6-49900-Other Zakat and Ushr Admn:

6.                     Saving of Rs.2,54,676/- as confirmed in two sets of Accounts being nominal was recommended to be condoned. However, the Department was directed that in future all such savings should be surrendered in time.

INDUSTRIES, COMMERCE, LABOUR, MINERAL DEVELOPMENT & TECHNICAL EDUCATION AND MAN POWER TRAINING  DEPARTMENT

(SDA)

Grant No.043 (Dev)

9-50000-Economic Services.

9-57000-Industries and Mineral Resources.

9-57900-others NWFP SDA (Dev)

7.                     While going through the accounts under this head, there was variation of figures between two sets of accounts. However, as per documents, there was no excess/saving involved. The PAC directed the Department that figures of final grant and actual expenditure may be reconfirmed with the Accountant General. Subject to reconfirmation of figures, the accounts were settled.

DIRECTORATE OF INDUSTRIES.

Grant No.51

9-57100-Admn:

11000-Purchase of Motorcycle.

8.                     The Secretary of the Department requested that he was not satisfied with the accounts under the head, and requested that it may be deferred. He added that he had already ordered an inquiry in the case, the findings of which were awaited. The request of the Secretary was accepted with the direction that report of the inquiry alongwith the revised working paper may be submitted to PAC.

 

 

 

 

D.G. MINES EXPLORATION PROMOTION DIVISION.

Grant No.43

9-57000-Industries and mineral resources

9-57900-others SDA.

9.                     There was abnormal difference of figures between two sets of Accounts, hence it was deferred till 30th August with the direction to the Department to sit with the Finance and Accountant General and reconfirm the figures and submit a revised working paper duly commented upon by both the Departments with detail explanation in respect of each figure.

Grant No.43

8-57000-Industries and mineral resources

8-57900-others SDA.

10.                   There was abnormal difference of figures between two sets of Accounts, hence it was deferred till 30th August with the direction to the Department to sit with the Finance and Accountant General and reconfirm the figure and submit a revised working paper duly commented upon by both the Departments with detail explanation in respect of each figure.

SMALL INDUSTRIES DEVELOPMENT BOARD

Grant No.43

8-50000-Economic Services

8-57000-Industries and mineral resources

8-57900–064900-Other NWFP SID Board.

11.                   No saving/excess, hence no comments.

LABOUR APPELLATE TRIBUNAL

Grant No.30

6-21110-Labour Appellate Tribunal.

12.                   Saving of Rs.8/- being negligible was recommended to be condoned.

LABOUR COURT HARIPUR

Grant No.30

6-20000-Law & Order

6-21000-Justice Law Courts

6-21109-Labour Courts

13.                   Saving of Rs.17,152/- being negligible was recommended to be condoned.

LABOUR COURT MARDAN

Grant No.30

6-21109-Labour Courts

14.                   Saving of Rs.52,770/- being negligible was recommended to be condoned.

LABOUR COURT PESHAWAR

 

Grant No.

6-21109-Labour Courts

15.                   There was great variation between two sets of Accounts. However, the saving as reported by both quarters was nominal. The PAC directed that the figures of final grant may be reconfirmed with the Finance Department. Subject to reconfirmation of figures, the saving was recommended to be condoned.

LABOUR WELFARE ACTIVITIES (PROVINCIAL)

Grant No.30

47300-Labour Welfare.

16.                   Saving less than 1% being negligible was recommended to be condoned.

WEIGHTS AND MEASURES CELL.

Grant No.30

6-00000-General Administration

6-03000-Economic Regulation

6-03800-Weights and Measures,

Trade Marks and Patent Rights(Provincial).

17.                   Saving less than 3% being negligible was recommended to be condoned.

DIRECTORATE OF TECHNICAL EDUCATION AND MANPOWER TRAINING.

Grant No.29

6-40000-Social Services

6-41000-Education

6-41100-Administration

18.                   The Accountant General reported saving of Rs.1,11,67,452/- with further observation that there was great variation of figures of actual expenditures between two sets of Accounts. The PAC directed that the figures may be re-checked with the Accountant General. However, overall saving which was agreed to by the A.G. and the Department was recommended to be condoned subject to reconfirmation of figures.

Grant No.29

6-40000-Social Services

6-410000-Education

6-41100-Administration

19.                   Saving being less than 3.97 % was recommended to be condoned with the direction to the Department that in future all anticipated savings must be surrendered in time.

Grant No.29

6-40000-Social Services

6-41000-Education

6-41300-Professional Technical/Universities

20.                   Subject to reconfirmation of actual expenditure figures with Accountant General the over all excess was recommended to be condoned.

Grant No.29

6-40000-Social Services

6-41000-Education

6-41300-Professional Technical/Universities

21.                   Subject to reconfirmation of figures of actual expenditure, overall saving was recommended to be condoned.

MINIMUM WAGES BOARD.

Grant No.23

6-40000-Social Services

6-44000-Manpower & Labour Management

6-44600-Minimum Wages Board.

22.                   Saving of Rs.41,709/- being negligible was recommended to be condoned.

STATIONERY DEPARTMENT

Grant No.27

50000-Economic Services

57000-Industries & Mineral Resources

57500-Stationery & Printing

23.                   Saving of Rs.2113/- being negligible was recommended to be condoned.

EXPLORATION PROMOTION DIVISION

Grant No.26

6-57600-Mineral resources grant-in-aid to SDA

(staff transfer to exploration Promotion Division DGMM)

60000-transfer payments

24.                   Saving upto 10% was admitted by the Department with the reason that due to economy cut imposed, and vacant post of PS, the spending was reduced. The explanation of the Department was accepted, however, the Department was directed that in future all such savings must be surrendered in time.

D.G. MINES AND MINERALS.

Grant No.26

6-50000-Economic Services

6-57000-Industries & Minerals Resources

6-57600-Minral Resources

25.                   The A.G. reported saving of Rs.76,327/-, while the Department was claiming saving of Rs.6,91,200/-.

26.                   The Committee directed that the figures of actual expenditure may be reconfirmed with the Accountant General. Subject to reconfirmation, the overall saving as admitted by both quarters, was recommended to be condoned.

 

 

 

MINERAL DEVELOPMENT DEPARTMENT

Grant No.26

6-40000-Social Services

6-47000-Social Security & Social Welfare

6-47300-Inspectorate of Mines.

27.                   Subject to reconfirmation of the figures of actual expenditure by the Department with the A.G., the overall saving was recommended to be condoned.

DIRECTORATE OF INDUSTRIES.

Grant No.25

6-57100-Industries (Headquarters)

28.                   Saving of Rs.11,58,005/- was recommended to be condoned with strict direction to the Department that in future all such savings must be surrendered in time so that the unspent amount could be placed at the disposal of any other spending unit.

Grant No.25

50000-Economic Services

57000-Industries Mineral Resources

57100-Admistration

29.                   Saving of Rs.13,379/- being negligible was recommended to be condoned.

POPULATION WELFARE DEPARTMENT

Grant No.40.

6-40000-Social Services

6-43000-Population Planning

6-43100-Population Planning and Welfare Department.

30.                   The Accountant General reported savings of Rs.1,32,063/- which come to 4% of the total allocation. The Department explained that saving was mainly occurred due to vacant posts. Saving being nominal was recommended to be condoned with the direction that in future all expected savings must be surrendered to the Finance Department in time.

Grant No.52

9-40000-Socail Services

9-43000-Population Planning

9-43200-Population Planning and Welfare Department

31.                   The Accountant General reported saving of Rs.1,38,52,694/- against final grant figure of Rs.19,23,21,000/-. The Department explained that as per their planning, 11 posts of District Officers were supposed to be created during the year 2002-03. Actually creation was matured in January 2003. Huge amount of Rs.5.554 million was lapsed. Moreover, due to adjustment of surplus staff, another project of Rs.6 million remained unspent. Moreover, due to non filling of posts and purchase of equipment, Rs.2.298 million remained unspent.

32.                   The explanation of the Department was accepted and the saving was recommended to be condoned as according to Finance Department, the project fund cannot be appropriated to any other Department.

CHIEF MINISTER SECRETARIAT

Grant No.2

00000-General Administration

01000-Organs of States

01204-C.M. Secretariat, NWFP

33.                   The Accountant General reported excess expenditure of Rs.19,97,812/-. The Department explained that excess was due to the fact that C.M. Secretariat was not functioning till December, 2002 and the expenditure was incurred by the Establishment Department. On reopening of C.M. Secretariat, the revised estimates for 2002-03 were directly released by the Finance Department to the C.M. Secretariat. Due to oversight the expenditure already incurred by the Establishment Department was not accounted for. The explanation of the Department was accepted and the excess was recommended to be condoned.

ESTABLISHMENT &ADMINISTRATION DEPARTMENT.

(PUBLIC SERVICE COMMISSION)

Grant No.2

00000-General Administration

01000-Organs of States

4010-NWFP, PSC.

34.                   The Accountant General reported overall saving of Rs.46,28,936/-. The Department contended that the saving was mainly in the pay and regular allowances which occurred due to non filling of posts of Members, one Accounts Officer, One Statistical Investigator and PS to Chairman. The Committee observed that saving in salary components was a visible thing, which could be surrendered before June. If the posts referred by the Department were not filled up, the amount meant for the same should have been surrendered. This clearly shows the poor performance of the Department in maintaining proper Accounting System. The Committee, therefore, directed that in future flow of expenditure must be visualized, and all anticipated savings be surrendered in time enabling the Finance Department for utilization of the same.

MINISTERS

Grant No.2

01205-Ministers

35.                   Excess of Rs.16,409/- being nominal and justified was recommended to be condoned.

SPECIAL ASSISTANTS

Grant No.2

01206-Advisors

36.                   The Accountant General reported saving of Rs.7,783/- against the final grant. Overall saving was less than 0.7%, hence recommended to be condoned.

 

 

PROVINCIAL INSPECTION TEAM

Grant No.2

6-00000-General Administration.

6-01000-Organs of States Administrative Inspection.

6-01207-Provincial Inspection Team

37.                   There was huge variation of figures between two sets of Accounts. Final grant did not tally with each other resulting excess/savings. The Accounts were deferred with the direction that Finance, A.G. and Department should sit together and reconfirm the figures and resubmit the same to the PAC for consideration.

ESTABLISHMENT AND ADMINISTRATION DEPARTMENT

01302-E&AD (Main Office)

38.                   There was huge variation of figures between two sets of Accounts. Actual expenditure did not tally with each other resulting excess/savings. The Accounts were deferred with the direction that Finance, A.G. and Department should sit together and reconfirm the figures and resubmit the same to the PAC for consideration.

ESTATE OFFICER

Grant No.2

01302-E&AD (Estate Officer).

39.                   There was great variation between two sets of Accounts, the actual expenditure and the excess and saving did not tally. The Accountant General was claiming excess expenditure of Rs.28,44,042/- while the Department was claiming saving of Rs.696/-.

40.                   The PAC deferred consideration of Accounts with the direction that the same may be discussed and reconfirmed in the meeting of DAC and clear picture may be shown to PAC.

DIRECTOR ,PBMC

Grant No.2

6-01302-Services and General

41.                   Negligible saving of Rs.26/-, hence no comments.

DD, PBMC

Grant No.2

6-01302-Services and General

42.                   There was variation in figures of actual expenditure between two sets of Accounts, resulting the saving figures did not tally. The PAC directed the Department to sit with the A.G. and reconfirm the figures of expenditure and submit revised working paper to PAC.

 

 

 

SERVICE TRIBUNAL

 

Grant No.2

00000-General Administration

01000-Organs of State

01300-Service Tribunal

43.                   Negligible saving, hence no comments.

DIRECTOR ANTICORRUPTION ESTABLISHMENT

Grant No.2

00000-General Admn

01000-Organs of state

01404-ACE

44.                   Negligible saving of Rs.31, hence no comments.

SPECIAL JUDGE ANTICORRUPTION.

Grant No.2

00000-General Admn

01000-Organs of state

01404-ACE

45.                   The A.G. reported difference of figures of final grant, actual expenditure and excess/saving between two sets of Accounts. The PAC directed the Department that the amount may be reconfirmed with the Finance and A.G. Subject to reconfirmation of figures, the Accounts were settled.

STAFF TRAINING INSTITUTE

Grant No.2

00000-General Administration

6-09000-Others

6-09100-Admn TRG (STI).

46.                   The A.G. reported saving of Rs.2,39,496/- against final grant of Rs.54,16,800/-. Saving was mainly due to non filling of vacancies. The PAC condoned the saving with the direction to the Department that in future all savings must be surrendered in time.

DEPUTY DIRECTOR PROVINCIAL BUILDING MAINTENANCE CELL

Grant No.15.

30000-Community Services

31000-Work

31400-Building and Structure

40000-Repair and Maintenance D/Goods/Works.

47.                   In view of difference of figures of final grant, actual expenditure and excess/saving between two sets of Accounts, the consideration of the Accounts was deferred with the direction that the figures may be rechecked with the quarter concerned and revised working paper may be submitted to PAC for consideration.

General

48.                   During the course of deliberation of the Appropriation Accounts of the Provincial Government it was noticed by the PAC that in most of the cases the figures of the Appropriation Accounts reported by the Accountant General and Departmental figures did not tally. Resultantly, the Committee feels it difficult to know the correct figure of excess or saving due to disparity between two sets of Accounts. In view of this disparity, the Committee time is wasted in lengthy discussions of knowing the facts.

49.                   The Committee, therefore, decided that before booking the figures in Appropriation Accounts books, the Accountant General should issue instructions to all the Departments to have DAC meetings so that the final grant, actual expenditure and excess/savings are confirmed and authenticated figures are booked. This practice if seriously adopted would reduce the burden of the PAC.

PROVINCIAL ASSEMBLY OF NWFP.

Grant No.1

00000-General Administration

01000-Orgens of State

01103-Provincial Assembly

50.                   The Appropriation Accounts of the Assembly was discussed and settled.

 

 

 

Sd/-

(BAKHT JEHAN KHAN)

Speaker/Chairman

Public Accounts Committee.

 

MEETING DATE 16/08/2007

 

INFORMATION AND PUBLIC RELATION DEPARTMENT.

                                    DIRECTORATE OF INFORMATION.

Grant No. 31

6-00000- General Administration

6- 07000- Publicity and information

6-07100- Information Deptt:

01100- Pay of officers.

The Accountant General reported saving of Rs.1,48,950/- while the Department was claiming saving of Rs. 2,79,664/-. Main reason for variation was that the figure of final grant and actual expenditure of the Accountant General Office and that of the department did not tally. As regards savings, the Department contended that it was occurred due to strict economy, or non filling of posts in the financial year. Moreover, it was added by the Department that total saving of Rs.2,79,644/- had already been surrendered to the Finance Department.

2.                    The explanation of the Department was accepted and the saving was condoned.

Grant No-31.

90000-Misc: Exp:

3.                     The Accountant General reported saving of Rs. 1,02,321/- which was

0.63 % of the total grant. Saving being nominal was condoned.

DIRECTORATE OF PUBLIC RELATIONS, NWFP.

Grant No 31

07400- Public Relations

4.                     Saving of Rs.3/- being negligible was condoned.

SPORTS, CULTURE, TOURISM, ARCHAEOLOGY,

MUSEUMS AND YOUTH AFFAIRS DEPARTMENT.

Grant No. 39

463000- Promotion of Culture Activities etc.

5.                     The Accountant General reported excess of Rs. 80,39,193/- . Most of the excesses were in pay and allowances, hence condoned.

Grant No-39.

6-46900- others Directorate of Sports.

6.                     Excess of Rs.4/- in the total grant being negligible, was recommended to be condoned.

 

 

Grant No-50

8-40000- Social Services

8-46000- Sports & Recreation Facilities

8- 46100- Stadium & Sports Complex

9- 46900- Others. 

7.                     Non excess/saving involved, hence no comments.

DIRECTORATE OF ARCHAEOLOGY & MUSEUMS.

Grant No 39

40000- Social Services

41000- Education

41700- Archives, Libraries & Museums.

8.                     The Accountant General reported excess expenditure of Rs. 3,77,123/- which was confirmed by the Department. Excess being nominal and justified, was recommended to be condoned.

SARHAD TOURISM CORPORATION, NWFP.

 Grant No-43(Revenue)

8-50000-Economic Service.

8-59000-Other Economic Service.

8-59100-Toursim.

9.                     No excess/saving was involved, hence no comments.

SARHAD COUNCIL OF ARTS, NWFP.

Grant No-43

8-50000-Economic Service.

8-59000-Other Economic Service.

8-59900-Others.

10.                   No excess/saving was involved, hence no comments.

IRRIGATION & POWER DEPARTMENT.

Grant No-24.

52100-Admn: Irrig:& Power Department

11.                   No variation involved in excess/surrender, hence no comments.

ELECTRIC INSPECTOR, NWFP.

Grant No-24.

54100-Admin: Electric Inspector Provincial.

12.                   Saving of Rs. 2,046/- being negligible, was condoned.

 

 

 

 

SHYDO

Grant No-24.

6-50000-Economic Services

6- 54000- Fuel & power

6- 54100- Admn: Charges of O&M

13.                   No variation was involved, hence no comments.

SMALL DAMS.

Grant No-24.

52200- Irrigation Dams.

14.                   No comments.

Grant No-24.

6-52102-Admn: Chief Engineer.

15.                   No excess/saving was involved, hence no comments.

Grant No-24.

6- 52102- Admn: Superintending Engineer

16.                   Excess of Rs.24,461/- was admitted by the PAC in view of production of reconciliation certificate duly signed by the Accountant General, NWFP and the Department, which being nominal was recommended to be condoned.

Grant No-24.

6-52102-Admn: Mechanical Division.

17.                   The Accountant General pointed out that they had not commented upon the working paper pertaining to the grant in the Head lines. Consideration of the said Accounts was deferred with the direction to the Department to prepare revised working paper and get comments of the A.G. and Finance Department before submitting it to the Assembly Secretariat.

Grant No-24.

6-50000- E/Services

6-52000- Irrigation Dams.

6-52201- Productive Dams.

18.                   The Accountant General reported saving of Rs. 37,89,000/- against the final grant of Rs. 13,67,00,678/-. According to him, the final grant as reported in the appropriation accounts, was confirmed by the Finance Department. In Contrary the Department was claiming saving of Rs. 3,772/- against final grant of Rs. 12,97,00,678/-. Furthermore, the expenditure booked by the Accountant General and the Department did not tally. The Department was claiming that their final grant has been confirmed by the Finance Department by accepting the re-appropriation. There was great disparity of figures between two sets of accounts.

19.                   In order to know the factual position about the final grant figures, actual expenditure and excess and savings with cogent reason thereof, a Sub-Committee consisting of the following Members, was constituted to thrash out the issue:-

1.         Mr. Abdul Akbar Khan, MPA                        Chairman.

2.         Mr. Ikramullah Shahid, MPA                         Member.

3.         Mr. Muzaffar Said, MPA                               Member.

20.                   The Sub-Committee will submit its report to PAC within one month.

Grant No-24.

9-50000-E/Services

21.                   Excess of Rs.18,331/- being nominal and justified was recommended to be condoned.

Grant No-24.

52102-Unproducitve (Superintending Engineer Dev)

22.                   Nominal saving of Rs. 734/- was condoned.

Grant No-24.

6-52102-Un Productive (XEN Dev).

23.                   Nominal saving of Rs. 1,12,202/- was  condoned.

Grant No-48.

9-50000- E/Services

9-52301- Productive

Chief Engineer (Dev) & (O&M).

24.                   There was great disparity of figures of the Appropriation Accounts and the Department Accounts.

25.                   The Committee therefore, directed that the A.G., Finance and Administrative Department should sit together and come out with reconfirmed figures for consideration of the PAC.

Grant No-48

9-52302- Unproductive.

Chief Engineer (Dev) & (O&M).

26.                   Nominal saving of Rs.1,405/- was condoned.

LOCAL GOVERNMENT & RURAL DEVELOPMENT DEPARTMENT

27.                   The accounts of Local Government & Rural Development Department were deferred on the request of Secretary concerned due to non submission of working paper by the Department.

 

 

Sd/-

(BAKHT JEHAN KHAN)

Speaker/Chairman

Public Accounts Committee.

 

MEETING DATE 31/08/2007

FINANCE DEPARTMENT

Grant No.43

00000-General Administration

02000-Fiscal Admn:

02100-Finance Department

The Accountant General reported excess expenditure of Rs.6,33,552/- against the final grant of Rs.3,19,24,630/-, while the Department was showing excess of only Rs.09/- and explained that the difference was due to expenditure on pay and allowances of District Government employees, which was wrongly included by the Accountant General. The statement was duly endorsed by the Accountant General, hence the excess being nominal was condoned.

Grant No.3

00000-General Administration

02000-Fiscal Administration

02402-Treasury Administration

2.                     The Accountant General reported saving of Rs.7,48,441/- against final grant of Rs.4,26,30,940/-. The saving being nominal was condoned.

Grant No.3
00000-General Administration

02000-Fiscal Admn:

02403-Treasury Estt:

3.                     The Accountant General reported excess of Rs.37,121/- against final grant of Rs.1,43,77,460/-. The saving being nominal was condoned.

Grant No.Nil

6-71000-Debt Servicing (Interest Payment)

6-60000-Transfer payments

4.                     No excess/saving was involved, hence no comments.

Grant No.Nil

6-71000-Debt Servicing (Interest Payment)

6-60000-Transfer payments

5.                     No excess/saving was involved, hence no comments.

Grant No.Nil 

6-71902-OtherAppropriation

6-70000-Investments

6-60000-Transfer payments

6.                     No excess/saving was involved, hence no comments.

Grant No. Nil

7-71000-Debt Servicing loans from Federal Government.

7.                     No excess/saving was involved, hence no comments.

Grant No.36

70000-Debt Servicing investible Funds and Grants.

72000-Government Investment, NES.

72100-Financial Institutions.

20000-Pre-Investment Project Analysis.

            Public Accounts Liabilities  (A)

            Provision for pension Fund  (C)

8.                     No excess/saving was involved, hence no comments.

Grant No.41

70000-Debt Servicing Investible Funds and Grants

60000-Transfer payment (A) (Write off of Loans and Advances)

9.                     No excess/saving was involved, hence no comments.

Grant No.34

02800-Suppernnuation and pension

60000-Transfer payment

10.                   The Accountant General reported saving of Rs.52,99,48,867/- against the final grant of Rs.3,17,92,39,000/-.

11.                   The Department explained that expenditure on accounts of pension and commutation was based on actual number of pension cases disposed off by Accountant General, NWFP, during the course of financial year. The exact expenditure could not be conceived/foreseen by Finance Department.

12.                   The explanation of the Department being plausible was accepted hence saving was condoned.

Grant No. Nil

74500-Grant to District Government (Octori and Zila Tax)

13.                   No excess/saving was involved, hence no comments.

Grant No.Nil

74500-Grant to District Government (Non Salary)

14.                   No excess/saving was involved, hence no comments.

Grant No.43

00000-General Administration

02000-Fiscal Administration

02100-Finance Department

15.                   No excess/saving was involved, hence no comments.

 

Sd/-

(BAKHT JEHAN KHAN)

Speaker/Chairman

Public Accounts Committee.

 

MEETING DATE 03/09/2007

 

LAW, PARLIAMENTARY AFFAIRS & HUMAN RIGHTS DEPARTMENT.

 

Grant No. 11

00000-General Administration

01000-Organs of State.

01106-Law Department/Justice.

The Accountant General reported overall savings of Rs. 65,977/-. Savings were mainly in pay and allowances, it was pointed out that a sum of Rs. 2,05,000/- was offered for surrendered to the Finance Department, but the same was not accepted due to which savings was occurred. The savings being nominal were condoned with the observation that in future all anticipated savings must be surrendered in time.

Grant No-11

6-00000-General Administration

6-01000-Organs of State

6-01106-Mufassil Estab:

2.                     The Accountant General reported savings of Rs.2,54,328/- against final grant of Rs.1,97,11,200/-. The saving was less than Rs.2%, hence being nominal was condoned.

ADVOCATE GENERAL, NWFP.

Grant No-11

6-00000-General Administration

6-01000-Organs of State

6-01106-Justice/Law Department

3.                     The Accountant General reported savings of Rs. 1,80,544/- against final grant of Rs.96,58,930/-. The department explained that savings was mainly due to non-filling of vacancies of Law officers, one post of Stenographer and Data Processing Supervisor. Moreover, the medical claim of one of the Law Officer was returned unpassed by the Accountant general and the same was not cleared, hence savings occurred.

4.                     The explanation of the department was accepted and savings was condoned.

PESHAWAR HIGH COURT PESHAWAR

Grant No.Nil

6-21105-High Court “Charged”

6-21106-District and Session Judges.

6-21106-Process Server Agency to Distt: and Session Judges.

6-21107-Civil Courts.

6-21107-Process Serving Agency for Civil Courts.

6-21108-Criminal Courts.

5.                     There was overall savings under the heads referred to above. Explaining the reason of savings, the representative of High Court explained that it was mainly due to non filling of vacancies in the apex court and subordinate judiciary.

6.                     The PAC observed that such savings can easily be predicated/surrendered to the Finance Department before 14th May of the Financial year. It therefore, directed that in future all such savings must be foreseen and surrendered in time to avoid audit objection. With the above observation, the irregularities were condoned.

 

ENVIRONMENT DEPARTMENT

Provincial Secretariat.

Grant No.21

6-51700-Forestry.

7.                     The Accountant General reported overall savings of Rs. 93,187/-. Saving being nominal was condoned with the observation that in future all anticipated savings must be surrendered in time.

FORESTRY

Non-Developmental.

01100-Pay of officer

01200-Pay of other staff

02000-Regular Allowances

03000-Other Allowances

40000-Repair and Maintenance of durable goods

50000-Commodity and Services

8.                     The Accountant General reported overall excess of Rs. 54,09,586/-. The Department explained that mainly excess was in regular allowances being inevitable. Moreover, the additional funds were demanded from the Finance Department but the same were not processed, hence excess expenditure was incurred.

9.                     The explanation of the Department was accepted and the excess was condoned.

Grant No.43

ADP Schemes.

020409-Repair of Canal Roads canal in Swabi, Mardan, Charsadda.

020838-Afforestation of hills around Peshawar valley.

020839-Utilization of Drainage water for a forestation in Kohat.

960739-Forestry sector Development Project.

10.                   The Accountant General reported overall savings of Rs. 7,38,572/-. The saving was less than Re.1%, hence condoned.

Grant No.43

ADP Schemes.

010012-Hybridization of Silkworm eggs in NWFP.

020413-Research/Training in Sericulture in NWFP.

11.                   Savings of Rs.400/- being negligible was recommended to be condoned.

WILD LIFE

Non-Developmental.

00000-General Administration

12.                   Excess of 1.19% being inevitable was recommended to be condoned.

 

Grant No.43.

Head (ADP Schemes).

000252-Mountain Area Conservancy Project in NWFP.

000299-Protected area Management Project.

960811-Palas Conservation and Dev: Project.

980354-Conservation and Dev: of Wildlife in NWFP.

020421-Est: of water supply line to minglot W/L Park in Nowshera.

020568-Promotion of Community Games Reserves in NWFP.

020569-Wildlife extension Programme in NWFP (Ph-II).

020570-Management of water along Kabul & Indus river in NWFP.

020571-Propagation of partridges in NWFP.

04NA01-Est: of Zoo/mini Safri W/L species  at lalazar.

Est: of Wildlife Park at Mangara, Kohat.

020420-Est: of Cherat W/L sanctuary in Nowshera Distt:

13.                   The savings of Rs. 2112/- being nominal i.e. 0% was recommended to be condoned.

FISHERIES.

Grant No.23

50000-Economic Services.

51000-Food & Agriculture.

51800-Fisheries (Provincial).

14.                   Excess of Rs. 18,542/- being negligible and mainly in pay and allowances was recommended to be condoned.

Grant No.23

50000-Economic Services.

51000-Food & Agriculture.

51800-Fisheries (Provincial).

15.                   The Accountant General reported excess of Rs. 97233/- with variation of figures of final grant. The Department in contrary, was claiming savings of Rs. 2,290/-. The reason of variation was due to difference of figures in the final grant.

16.                   The PAC directed the department that in future such variations must be avoided. The figures must be reconciled with the A.G. and Finance Department, to avoid such variations in future. With the above observation, the accounts were considered as settled.

 

ENVIRONMENTAL PROTECTION AGENCY (EPA).

Non-Developmental

00000-General Administration

17.                   The Accountant General reported excess expenditure of Rs. 4,80,745/-. The excess was due to drawal of PLA Account of self sustainable VETS Stations of 4 releases.

18.                   The explanation of the Department was accepted and the excess was recommended to be condoned.

DIRECTORATE OF TRANSPORT AND PTA.

50000-Economic Services.

58000-Transport and Communication.

58100-Admn(PTA NWFP) Directorate of Transport and PTA.

19.                   This Account is to be taken up by tomorrow.

 

 

 

Sd/-

(BAKHT JEHAN KHAN)

Speaker/Chairman

Public Accounts Committee.

 

MEETING DATE 20/08/2007

WORKS AND SERVICES DEPARTMENT.

1000000- Non Tax Receipts

1200000- Receipts from Civil Admin: & other Functions

1240000- Community Services Receipts

1241100- Buildings

The Accountant General reported huge variation in figure of the revised receipt target and the actual receipt of the Department with the figures of Accountant General Office. The PAC, therefore, directed that the Works & Services and Accountant General should sit together and reconcile all the figures and thereafter submit a revised clear working paper to PAC for consideration.

2.                     The Finance Accounts of Works & Services Department was, therefore, deferred.

INDUSTRIES, COMMERCE, LABOUR, MINERAL DEVELOPMENT & TECHNICAL EDUCATION & MAN POWER TRANING

                  3.                     Since the Administrative Secretary of the Department was busy in another meeting of Standing Committee, therefore, the Public Accounts Committee decided to defer consideration of the Finance Account of the Department. Next date when fixed will be communicated to the Department.

HOME & TRIBAL AFFAIRS DEPARTMENT.

POLICE.

1332201- Police Supplied to Railway

4.                     The Accountant General reported nil realization against the estimated receipt target of Rs.51,47,300/-.

5.                     The Department explained that the amount in question was outstanding against Pakistan Railways in connection with deployment of police guards to safeguard Railways installations in NWFP However it was added that the Finance Department was requested to approach the Federal Government adjuster for at-source deduction from the Railways Authorities. The issue was placed before Inter Provincial Coordination Committee which decided that the Federal Government may make sure at source deduction. Hopefully the recovery would be made shortly, the Additional Inspector General added. The explanation of the Department being justified was accepted and the Department was directed to pursue the case vigorously with the Federal Government.

1232202- Federal Government.

6.                     The Accountant General reported zero realization against estimated receipts of Rs.44,11,000/-.

7.                     The Department explained that the shortfall was due to the reason that amount was outstanding against WAPDA, T&T and Radio Pakistan etc. The case has been taken up at higher level with the Federal Government for early recovery. Hopefully the recovery would be made shortly, the Additional IG said.

8.                     The explanation of the Department being plausible was accepted, however the Department was directed to pursue the case vigorously with the Federal Government.

1232203- Municipal Corporation

9.                     The Accountant General reported zero realization against estimated receipts of Rs.51,93,700/-.

10.                   The Department explained that the amount was outstanding against the Municipal Corporation Peshawar. Efforts were on the way to recover the said amount but despite strenuous efforts no recovery could be made. It was added that the case was taken up with the Finance Department for at source deduction.

11.                   Mr. Anwar Kamal Khan, MPA/Acting Chairman pointed out that the issue of recovery of outstanding dues of Police Department against certain Departments was under consideration of a Sub-Committee of the PAC, therefore, the present case may also be referred to the said Committee so that the respective Departments could be invited to the meeting to resolve the issue of outstanding dues.

12.                   The suggestion was accepted and the case was referred to the said Sub-Committee for consideration.

1232204- Private Bodies.         

13.                   Excess realization of Rs.30,40,812/- is commendable.

1232207- Motor Driving Licence Head.

14.                   The Accountant General reported less realization of Rs.15,62,592/- against estimated  receipt target of Rs.3,35,00,000/-.

15.                   The Department explained that less realization was due to issuance of less driving licenses because the said licenses were issued on merit basis after conducting driving test.

16.                   The explanation of the Department was accepted, however, it was directed that since the No. of the vehicles had been increased, therefore, efforts should be made to achieve the target in future.

1232208- Police Traffic Fine Head.

17.                   Less receipts of Rs.94,14,863/- was condoned with the observation that the Police Department must gear up to achieve the target in future.

1232210-Police Over Payment.

18.                   Excess receipts of Rs.36,69,377/- is commendable.

1232280- Other Misc:

19.                   Short fall of Rs.14,24,814/- was condoned.

PRISONS.

20.                   There was huge variation of figures between the two sets of accounts, resultantly the Accountant General was claming short fall of Rs.3,93,867/-, whereas the Department was claiming excess receipts of Rs.16,06,100/-. In order to know the clear position the PAC directed the Finance Department, Accountant General and Administrative Department to sit together and sort out the issue and submit the clear picture to PAC for further consideration.

HEALTH DEPARTMENT.

1252000- Health.

1252100-Gomal Medical College

21.                   The Accountant General reported less receipts of Rs.22,87,22,392/- against estimated receipts of Rs.52,08,55,467/-

22.                   The Department submitted Head wise/institution wise detail as under:-

1252100-Gomal Medical College.

23.                   The Department explained that main source of receipts pertains to admission against 15 seats on self finance basis. Due to non admission against the said seats on account of court case in the Supreme Court of Pakistan, less receipts were made. Moreover a sum of Rs.2.77 million was refunded to 47 students due to their shifting to other Colleges. The explanation of the Department being plausible was accepted. Hence the less receipt was condoned.

1252101- Health Medical Colleges.

Khyber College of Dentistry.

24.                   Target achieved hence no comments.

1252101- Health Medical College.

Saidu Medical College Swat.

25.                   The Accountant General  reported short fall of Rs.52,63,190/- against estimated receipt of Rs.2,26,86,000/-. The Department explained that mainly there were two sources of income, one is from self Finance scheme students and the other, from open merit students. The variation in receipt was reported due to number of students passing to the 4th year and final year had deposited their dues in the next financial year, because the examination was held in the calendar year and the effect of their fee was taken up in next financial year. The explanation was accepted and the short fall was condoned.

1252101-Health Medical Colleges.

Ayub Medical College.

26.                   Target achieved hence no comments.

1252200- Ayub Teaching Hospital Abbottabad.

27.                   Target achieved hence no comments.

1252200- Hayatabad Medical Complex.

28.                   The Accountant General reported less receipt of Rs.84, 83,798/-.

29.                   The Department explained that the target fixed by the Finance Department was unrealistic as in the year 2006-07, less target of Rs.25,000,000/- had been fixed. The explanation was accepted and less receipt was condoned.

1252200

Khyber Teaching Hospital

30.                   The Accountant General reported shortfall of Rs.1,05,10,651/- against     estimated receipt of Rs.2,90,00,000/-.

31.                   The Department explained that mainly short fall was due to imposition of IBP policy in the Government Hospitals during 2002-03, due to which great disturbance occurred amongst the Senior Doctors. Most of them resigned and quit the Government service, as complete ban was imposed on serving doctors to carry out private practice due to which the shortfall was occurred and the number of patients was reduced to a remarkable extent.

32.                   The Public Accounts Committee did not agree with the explanation advanced by the Department and pointed out that as a result of IBP policy, private practice was started in the Government hospitals and out of the total receipt 40% share was to be deposited with the Government, so the revenue receipt should have been enhanced. The PAC after going through the accounts statement supplied by the Department noted with grave concern that there was abnormal short fall of Rs.79,88,216/- in the laboratory sub-head, which could not be excused.

33.                   The Secretary of the Department admitted the abnormal less receipt in that sector and proposed that he himself would conduct a detailed enquiry in the case to know the factual position.

34.                   The PAC agreed with the proposal put-forth by the Department and directed to conduct an enquiry in the matter for fixing responsibility.

1252200-Lady Reading Hospital.

1000000-Non tax receipts.

1200000- Receipts from Civil Admn: & other functions.

1250000- Social Services receipts.

1252000- Health.

1252200- Hospital receipts.

35.                   Excess realization of Rs.4.520 million is commendable.

 

Sd/-

(ANWAR KAMAL KHAN)

MPA/Acting Chairman

Public Accounts Committee.

 

MEETING DATE 21/08/2007

PHYSICAL PLANNING & HOUSING (DEFUNCT) CD&MD

1254000-Housing and Physical Planning.

1254400-Housing and Physical Planning.

1254800-Housing and Physical Planning Others.

Nominal recovery of Rs.270/- against nil revised target was realized, hence no comments.

FOOD DEPARTMENT

130000-Misc: Receipt

1391011-Other Receipt Sugarcane Dev: Cess.

1391015-Other Receipt Collection Charges of Sugarcane Dev: Cess A/Spry.

2.                     Excess receipt of Rs.9017159/- is commendable.

INDUSTRIES, COMMERCE, LABOUR, MINERAL DEVELOPMENT & TECHNICAL EDUCATION AND MAN POWER TRAINING DEPARTMENT.

1264604-Fee of Inspection of Boilers.

1264605-Industries Fee under the Partnership Act 1932.

1264606-Industries recovery of overpayment.

3.                     Shortfall of Rs.30,942/- being nominal, hence recommended to be condoned.

Government Printing and Stationery Department.

1264300-Printing & Stationary.

4.                     Excess receipt of Rs.1,070,582/- is commendable.

Director General Mines & Minerals NWFP.

1391009-other receipts.

5.                     Target achieved, hence no comments.

1264200-Receipts under Excise Duty on Minerals.

6.                     Excess receipt of Rs.21,62,785 is commendable.

DIRECTORATE OF INDUSTRIES, COMMERCE AND LABOUR NWFP, PESHAWAR

1253500-Shops & Estt: Receipts under West Pakistan Ordinance 1969.

7.                     Excess receipt of Rs.23,24,735/- is commendable.

1213600-Economic Regulation Receipts.

8.                     Excess receipt of Rs.82,122/- is commendable.

 

 

 

 

Labour Courts Peshawar, Mardan and Haripur.

1253500-Manpower Management Receipt under

West Pakistan Ordinance, 1969.

9.                     Excess receipt of Rs.9,15,245/- is commendable.

Director General Mines and Mineral Development.

1000000-Non Tax Receipts

1300000-Misc: Receipts

1390000-Others

1391000-Other Receipts.

1391008-Receipts under the Mines and Oil field and Minerals Dev:

10.                   The Accountant General reported that against the revised estimate of Rs.12,85,69,000/-, the Department had realized a sum of Rs.11,99,84,527/- resulting shortfall of Rs.85,84,473/-. Explaining the reason of shortfall, the Department contended that due to non encashment  of forfeited security of a US firm amounting to Rs.90,50,000/-, the shortfall occurred. The case for encashment of the security was taken up with the Bank authority but due to lengthy correspondence with the  State Bank, it was found that the security documents were not genuine rather the same were fake. The case had been reported to NAB which was still under process.

11.                   The PAC directed the Secretary Industries to conduct an inquiry as to who had executed agreement with the firm getting fake SDR from the bank and report back to PAC.

ENVIRONMENT DEPARTMENT.

1261501-Timber removed by Forest Department.

12.                   The Accountant General reported that against the revised target of Rs.18,66,63,600/-, the Department has realized a sum of Rs.16,75,33,500/- resulting shortfall of Rs.1,91,30,100/-. The Department explained that due to imposition of ban on commercial harvesting by the Government since 1993, the revenue generation was badly affected resulting shortfall.

13.                   The explanation being plausible was accepted and the less receipt was condoned.

1261502-Firewood and charcoal

removed by Forest Department.

14.                   Shortfall of Rs.4,90,511/- was condoned in view of the explanation  advanced by the Department that the target fixed by the Finance Department was unrealistic.

1261504-Resin by Forest Department

15.                   Target achieved, hence no comments.

1261505-Planting stumps, Seed mazri, palm Grass other than fodder.

16.                   Target achieved, hence no comments.

 

1261506-Sericulture receipts

Forest Department.  

17.                   The Accountant General reported shortfall of 0.68% in the sericulture receipt. Explaining the reason, the Department contended that the main objective of the Sericulture Wing was to propagate and attract the attention of the general public towards the activities of the Department. It provided stuff to the people on subsidized rates to produce silkworm in the province. Moreover, in order to increase revenue of the Wing, a post in BPS-19 officer had been created to look after the Wing and it was assured that due to supervision by the senior officer, the output of the organization would be improved. The explanation of the Department was accepted and the shortfall was condoned.

1261511-Timber removed by Consumers.

18.                   Excess receipt is commendable.

1261512-Firewood Charcoal removed by consumers.

19.                   Excess receipt is commendable.

1261516-Planting Stumps seed removed by consumers.

20.                   Excess receipt is commendable.

1261522-Sale of confiscated Forest Produce.

21.                   Nominal shortfall was condoned.

1261531-1-Seignorage Fee.

22.                   Nominal shortfall was condoned.

1261532-Duty on Transport of Timber from Forests and Road Dev: Forest.

23.                   Nominal shortfall was condoned in view of exaggerated target.

1261551-Forest Fines and forfeiture.

24.                   Nominal shortfall was condoned in view of exaggerated target.

1261552-Compensation under Forest Act including fines by Courts.

25.                   Nominal shortfall was condoned.

1261556-Rent of Buildings, Shops, Lands and Water mills.

26.                   Nominal shortfall was condoned.

0288200-Other Receipts (On Account of Motor Vehicle Permits).

27.                   The Accountant General reported shortfall of Rs.2,24,87,446/- against estimated receipt of Rs.7,84,32,000/-. Explaining the reasons of shortfall, the Department told that:-

  • the rates of license renewal fee fixed in 1977 has not yet been revised.
  • the Provincial Transport Authority/District Transport Authorities have no adequate resources to conduct traffic checking on roads.
  • the Secretary District Transport Authority in most of the Districts is part time deputed by the District Government.
  • Due to pollution, the Department has restricted route permits for motor cab/Riksha.

28.                   It was pointed out by the Department that in order to have streamlined system of renewal of licenses and issuance of route permits by the Environment Department, the case was discussed in the Cabinet meeting wherein it was decided that the driving licenses etc; would be issued by the Environment Department but the police Department did not want to loose hold on the renewal/issue of such licenses thereby not accepting the Cabinet decision. Since it was a serious issue, therefore, the PAC decided to discuss it in the meeting of the Committee to be held on 4th of September, 2007 in which beside the Environment Department, the Home Department, I.G. Police, Finance, Accountant General and Law Department, will also participate to deliberate upon the issue. The Department was directed to prepare working paper and submit the same before the Committee.

1261301-Fisheries Ordinance Receipts.

29.                   Shortfall being nominal was condoned.

 

 

 

Sd/-

(BAKHT JEHAN KHAN)

Speaker/Chairman

Public Accounts Committee.

 

MEETING DATE 22/08/2007

 

REVENUE & ESTATE DEPARTMENT

0116100-Taxes from Agriculture Ordinary collections.

The Accountant General reported shortfall of Rs.1,56,15,032/-. Explaining the reason of less receipt, the Department told that the Districts of Mansehra, Haripur, Abbottabad, Charsadda and Lakki Marwat were declared as calamity hit areas due to drought, resultantly the Government was pleased to suspend all kinds of recovery in those areas, hence short fall occurred.

2.                     The explanation of the Department being plausible was accepted and short fall/loss was recommended to be condoned.

0123100-Registration.

3.                     Excess receipt of Rs.54,72,590/- is commendable.

0124016-Revenue Mutation Fee, Transfer of Property Tax fee for Registration of  Documents.

4.                     Excess receipt of Rs.2,98,31,995/- is commendable. However, it was pointed out by the Accountant General that there was great variation of figures between two sets of accounts. The Department was directed to sit with the A.G. office and re-confirm/ reconcile the figures.

0271001-Non-Judicial.

5.                     The Accountant General reported shortfall of Rs.3,60,47,994/-, whereas the Department was claiming less receipt of Rs.3,59,33,756/-. Less receipt was attributed to the actual transaction i.e. sale and purchase of judicial stamp papers. The explanation of the Department being justified was accepted and the short fall was condoned.

1391005-Receipt Rent Taxes.

6.                     The Accountant General reported less realization of Rs.18,84,009/-. However, shortfall was recommended to be condoned with the direction to the Department that in future efforts should be made to achieve the targets.

1391025-Other receipt recoveries of over payment.

7.                     Excess recovery of Rs.2,66,253/- is commendable.

1391202-Other receipt fee and subscription by petition writer and traders in                     katchery compound.

8.                     The Accountant General reported short fall of Rs.13,46,450/-, while the Department was claiming short fall of Rs.16,450/-. There was great variation between the Departmental and A.G. Office figures. However, the short fall was established.

9.                     The PAC directed the Department that the figures may be reconciled once again with the concerned quarter. With the above observation the shortfall was condoned, as it depended on the sale/purchase of stamps which could not be predicted.

1391804-Other receipts ferry receipts under the ferries.

10.                   No comments.

1391806-Othe receipts fee and quarry fees.

11.                   This Accounts related to Home and Tribal Affairs Department and Board of Revenue referred it to Home Department for submitting working papers to PAC. The Accountant General reported less realization of Rs.18,84,009/-. However, short fall was recommended.

1391808-Other receipts staging Bungalow Fee NWFP.

12.                   As there was huge variation in the figures, hence the PAC directed the Finance Department, Accountant General and the concerned Department to sit together to carry out reconciliation and submit report to PAC within one month.

EXCISE AND TAXATION DEPARTMENT.

0122000-Tax Ordinary collection.

13.                   The Accountant General reported excess realization of Rs.18,52,23,931/- against estimated receipt of Rs.16,23,43,443/-. The excess receipt is commendable.

0170000-Tax on Profession, Trades and Calling.

14.                   The Accountant General reported short fall of Rs.3,03,32,887/-. Explaining the reason for short fall, it was contended by the Department that Cantonment Board Authorities were not allowing the Department to collect professional tax in the Cantonment area.

15.                   The PAC directed the department that the issue may be taken up in the Inter Provincial Co-ordination Committee meeting in order to boost up the revenue of the Province.

0250000-Provincial Excise.

0251200-Spirit and Fermented product.

0251300-Spirit and Fermented Product License Fees.

16.                   Excess receipt of Rs.33,29,416/- was appreciated.

0252200—Spirit and fermented products-Medicated Wines and Liquors.

0252300-Spirit and Fermented products, Medicated Wines and Liquors permit.

17.                   Excess receipt of Rs.45,88,035/- was appreciated.

0253100-Medical and Toilet preparations containing alcohol.

18.                   Short fall of Rs.15,46,542/- in excise duty, which being directly dependent on the sale and use of spirit and other related items, was condoned.

 

 

 

 

 

0254000-Receipt from Distilleries.

0257000-Collection of payments for services rendered.

0258000-Others.

19.                   Less receipts of Rs.12,30,745/-, 5,24,308/- and 59,11,750/- which relate to the salaries of employees posted in the distilleries and recovery from video shops and estate agents were recommended to be condoned.

0281100-Moter Vehicle Registration fee.

0282000-Motor Vehicle Token Tax.

0291100-Entertainment Tax.

0295000-Taxes on Hotel and Leviable under Finance Act, 1965.

0293100-Tobacco Cess.

0298300-Other fees for registration of real estate agencies.

1391031-Recoveries made by Environmental LG&RD from defaulter NGOs/ 5% collection from Federal Taxes..

20.                   Short receipt under the said heads was recommended to be condoned. However, the Department was directed that there was a great potential in the Excise Department to boost up their revenue receipts by pursuing the flow of revenue on three months basis. The Department should adopt such a mechanism to look after the ratio of recovery, it would definitely help to improve the system.

IRRIGATION AND POWER DEPARTMENT.

1262000-Irrigation embankment and Drainage Works.

1262100-Irr: works direct receipt on Accounts of water rates.

21.                   The Accountant General reported short fall of Rs.14,68,79,509/-. The Department explained that the target fixed by the Finance Department was irrational, as every year, 10% increase was made in the target by the Finance Department without looking to the fact that the land was not increased. Moreover, prior to 1st March, 2003 assessment and collection of abiana was the job of the B.O.R. However, the policy had been changed since 1st March, 2003 assigning the assessment and recovery to the Irrigation Department. It was added by the Secretary that the BOR used to generate almost 25% revenue whereas, by now the system is improving and in the following years, the irrigation Department has realized revenue collection upto 70%. The explanation of the Department was accepted and the short fall was condoned.

1262180-Other Irrigation.

22.                   The Accountant General confirmed excess receipt of Rs.6,09,650/- which is commendable.

ELECTRIC INSPECTOR.

02960006-Electricity.

23.                   The Chairman Public Accounts Committee appreciated the role and efforts of Electric Inspector for the excess recovery of Rs.2,27,72,800/-. He reiterated that this was a great achievement on the part of the said Inspector, which was highly commendable and directed the Finance Department to extend possible incentives in favour of the individual.

24.                   The Committee directed the Finance Department to support the quarter concerned by providing field staff as demanded by the Inspector for further improvement in the ratio of revenue collection.

ADMINISTRATION DEPARTMENT

(Public Service Commission, NWFP)

1211100-Organs of State-Exam Fee of NWFP Public Service Commission.

25.                   The Accountant General reported short fall of Rs.37,21,700/-. The Department explained that the PSC, NWFP was a constitutional organization and not revenue generating Department like other Government Departments. The receipt was always based on requisitions made by the Government Departments for filling of various vacant vacancies. In the year under discussion less requisitions were made from the Government Departments, so less receipt was realized. The explanation of the Department being plausible was accepted and short fall was condoned.

SERVICE TRIBUNAL, NWFP.

1381803-Copying Fee etc.

26.                   Excess receipt of Rs. 33,184/- above the target is commendable.

 

 

 

Sd/-

(BAKHT JEHAN KHAN)

Speaker/Chairman

Public Accounts Committee.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

MEETING DATE 23/08/2007

 

IRRIGATION AND POWER DEPARTMENT.

D.P. No.3.1     NON RECOVERY OF ABIANA (WATER RATE) FROM TRIBAL AREA Rs.2.011 MILLION.

The Audit reported non recovery of Abiana from Tribal area amounting to Rs.2.011 million.

2.                     The Department explained that the recovery pertained to 2001-02 which was being collected by the Board of Revenue through Political Agents. It was added that since January, 2003 the task of collecting Abiana had been assigned to Irrigation Department. It was further told to the Committee that a separate Secretariat has been established to deal with the FATA related affairs, hence it would be in the fitness of things to take up the matter with the FATA Secretariat for early recovery.

3.                     After detailed discussion, the PAC directed the Department to take up the case with Additional Chief Secretary, FATA as well as respective Political Agents for early recovery of the outstanding amount.

ENVIRONMENT DEPARTMENT.

D.P.No.4.1      NON REALIZATION OF ROUTE PERMIT FEE ETC Rs.1.909 MILLION.

4.                     The Audit reported non realization of route permit fee etc amounting to Rs.1.909 million.

5.                     The Department explained that a sum of Rs.9,03,980/- had so far been recovered leaving a balance of Rs.10,68,080/-. It was added by the Secretary of the Department that the issue of renewal of route permits/driving licence was also discussed in the PAC meeting held on 21/08/2007, wherein it was decided that in order to resolve the issue, a meeting of the committee would be held on 04/09/2007 to deliberate upon the matter. It was proposed that the para may be kept pending till 04/09/2007.

6.                     The request of the Department was accepted and the para was kept pending, however the Department was directed that the amount already recovered may be got verified by Audit.

INDUSTRIES, COMMERCE MINERAL DEVELOPMENT LABOUR & TECHNICAL EDUCATION & MAN POWER TRAINING DEPARTMENT.

D.P.No.5.1      NON-RECOVERY OF EDUCATION CESS Rs.5.571 MILLION.

7.                     The Audit reported that a sum of Rs.5.571 million was recoverable as Education Cess from various establishments in the Industries Department.

8.                     The Department explained that prior to 1991-92, Education Cess was being collected by the Excise and Taxation Department. The assignment had since been given to the Social Security Institution. A sum of Rs.40,00,000/- had been recovered but due to exemption of Industrialists from the Education Cess since 2005, new recovery was stopped.

9.                     In view of the exemption, the arrears could not be collected as the stake holders were taking the plea that since new recovery had been stopped, therefore, they were exempted from paying arrears also.

10.                   The PAC did not agree with the contention of the Department saying that the industrialists were not exempted from paying the arrears.

11.                   In view of the decision /policy of the Government, it, therefore, directed that old recoverable arrears, may be recovered within 3-months, Para Stands. Progress be reported to PAC.

 

 

 

Sd/-

(BAKHT JEHAN KHAN)

Speaker/Chairman

Public Accounts Committee.

 

MEETING DATE 24/08/2007

 

REVENUE & ESTATE DEPARTMENT

D.P. No.2.1     NON-REALIZATION OF ARREAR OF WATER RATE (ABIANA) Rs.56.660 MILLION.

The Audit reported non realization of arrears of abiana amounting to Rs.56.660 million. It contended that the Department had not initiated any proceedings against the defaulters for recovery of Government dues.

2.                     The Department explained that efforts had been made for recovery of Government dues. A sum of Rs.47.00 million had been shown as arrears yet to be recovered from the defaulters.

3.                     The PAC after detailed deliberation directed the Department to expedite recovery from the defaulters by initiating personal efforts in the matter. The recovery already made may be got verified by Audit and monthly progress in respect of balance recovery may invariably be reported to PAC.

D.P.No.2.2      SHORT REALIZATION OF WATER RATE (ABIANA) Rs.19.215 MILLION.

4.                     The Audit reported short realization of abiana amounting to Rs.19.215 million.

5.                     The Department stated that a sum of Rs.38,85,492/- had been recovered leaving a balance of Rs.1,92,15,161/-. Efforts are being made to recover the balance amount.

6.                     The Committee after detailed deliberation directed the Department that the amount already recovered may be got verified by Audit within one month and efforts be made to recover the balance amount at an early date, moreover monthly progress in respect of balance recovery must be reported to PAC. Para stands.

D.P.No.2.3      NON-RECOVERY OF 10% SURCHARGE ON DELAYED PAYMENT OF ABIANA OF Rs.0.684 MILLION.

7.                     The Audit reported non-recovery of 10% surcharge on late payment of abiana worth Rs.0.684 million.

8.                     The Department explained that a sum of Rs.1,76,025/- had been recovered leaving a balance of Rs.5,46,412/-.

9.                     The PAC directed that the amount already recovered may be got verified by Audit. Moreover, efforts be expedited to recover the balance amount within two months. Para stands. Progress be reported to PAC.

D.P.No.2.4.     NON/SHORT REALIZATION OF STAMP DUTY DUE TO UNDER VALUATION Rs.0.311 MILLION.

10.                   The Audit reported short realization of stamp duty due to less valuation which resulted short realization of stamp duty amounting to Rs.31,070/-.

11.                   The Department explained that a sum of Rs.1,81,770/- had been recovered. A sum of Rs.1,81,442/- was yet to be recovered.

12.                   The PAC directed that the amount already recovered may be got verified by Audit and the balance may be recovered within 2-months. Progress be reported to PAC. Para stands.

D.P. No.2.5     NON-REALIZATION OF STAMP DUTY ON MUTATION CASES Rs.0.083 MILLION.

13.                   The Audit reported non realization of stamp duty on mutation basis amounting to Rs.0.083 million.

14.                   The Department explained that the entire amount involved in the para had been recovered. Subject to verification of record of recovery by Audit, the para was recommended to be dropped.

EXCISE AND TAXATION DEPARTMENT.

D.P. No.1.1     SHORT REALIZATION OF ARREAR OF PROPERTY TAX Rs.19.904 MILLION.

15.                   The Audit reported short realization of property tax amounting to Rs.19.904 million. The amount was supposed to have been recovered from the defaulters as arrears of land revenue.

16.                   The Department explained that a sum of Rs.51,49,573/- had been recovered which had already been verified by Audit. Moreover, a sum of Rs.41,86,200/- had shown to have been recovered which was yet to be verified by Audit. Furthermore, the balance amount of Rs.1,05,76,363/- was yet to be recovered. Explaining the hindrance in recovering Government dues from the defaulters, the Department explained that although the Excise & Taxation Officer had the powers to arrest the person not paying such taxes, but except Peshawar, there was no revenue lockup in other Districts, therefore, in view of such difficulty, the powers vested in the ETO, could not be exercised.

17.                   The PAC directed the Department to take up the case with Revenue Department for proposing amendments in the Land Revenue Act so that the defaulters could be put behind the bar to ensure the recovery in the said sector.

18.                   As regards recovery already made by the Department, the PAC directed that it may be got verified by Audit within one month and strenuous efforts be made to recover the balance amount. Para stands. Progress be reported to PAC.

D.P. No.1.2     NON-RECOVERY OF PROPERTY TAX FROM MUNICIPAL COMMITTEES Rs.11.106 MILLION.

19.                   The Audit reported non recovery of property tax amounting to Rs.11.106 million from Municipal Committees.

20.                   The Department explained that a sum of Rs.81,82,380/- had been recovered so far. As regards balance recovery, it was added that efforts were underway to get the same recovered.

21.                   The PAC after detailed discussion, directed the Department to get the recovered amount verified by Audit and balance recovery may be made within             two-months. Para stands. Progress be reported to PAC.

D.P. No.1.3     NON-REALIZATION OF PROPERTY TAX FROM AUTONOMOUS BODIES Rs.10.757 MILLION.

22.                   The Audit reported non realization of property tax from autonomous bodies amounting to Rs10.757 million.

23.                   The Department explained that a sum of Rs.1,91,80,023/- had been recovered so far. The outstanding balance which was yet to be recovered was Rs.84,23,042/-.

24.                   The PAC directed that the amount already recovered may be got verified by Audit and balance amount may be recovered within two months. Para stands. Progress be reported to PAC.

D.P. No.1.4    NON-REALIZATION OF 15% PROVINCIAL GOVERNMENT SHARE OF PROPERTY TAX FROM CANTONMENT BOARD Rs.4.983 MILLION.

25.                   The Audit reported non realization of 15% Government share of property tax from Cantonment Board amounting to Rs.4.983 million.

26.                   The Department explained that a sum of Rs.1,54,34,788/- had been recovered so far. The outstanding balance was shown as Rs.1,04,51,798/-.

27.                   The PAC directed the Department that the amount already recovered may be got verified by Audit and balance recovery may be ensured within three months. Para stands. Monthly progress be reported to PAC.

P. No.1.5         SHORT REALIZATION OF PROPERTY TAX IN RESPECT OF INDUSTRIAL BUILDINGS DUE TO APPLICATION OF INCORRECT RATE Rs.2.650 MILLION.

28.                   The Audit reported short realization of property tax in respect of industrial buildings due to application of incorrect rate. Amount involved in the para reported was Rs.2.650 million.

29.                   The Department explained that in view of the amendment in Property Tax Act, the Industrial Units had been exempted from paying such taxes. On a query, it was clarified that arrears were also exempted to be recovered. In view of the said block total exempted amount came to Rs.5,95,000/- leaving a balance of Rs.10,55,383/-.

30.                   The PAC directed the Department that personal efforts be made to ensure recovery of Government dues from the Industries against which amounts were outstanding. The said amount must be recovered within three months. Para stands. Progress be reported to PAC.

 

 

D.P. No.1.6     NON-REALIZATION OF PROPERTY TAX DUE TO NON-ISSUANCE OF DEMAND NOTICES Rs.0.596 MILLION.

31.                   The Audit reported non-realization of property tax owing to non-issuance of demand notices for Rs.0.596 million.

32.                   The Department explained that a sum of Rs.2,32,402/- had so far been recovered leaving a balance of Rs.3,63,556/-.

33.                   The PAC directed the Department that the amount already recovered may be got verified by Audit and strenuous efforts be made to ensure recovery of balance amount. Para Stands. Progress be reported to PAC on monthly basis.

D.P. No.1.7     SHORT-REALIZATION OF PROPERTY TAX DUE TO UNDER ASSESSMENT OF PROPERTY UNITS Rs.0.454 MILLION.

34.                   The Audit reported short realization of property tax due to less assessment of property units amounting to Rs.0.454 million.

35.                   The Department explained that recoverable amount was Rs.3,70,140/- and not Rs.4,54,000/- as reported by the Audit. Out of the recoverable amount of Rs.3,70,140/-, a sum of Rs.3,25,127/- had been recovered leaving a balance of Rs.45,017/-.

36.                   The PAC directed the Department that the amount already recovered may be got verified by Audit and efforts be expedited to recover the balance amount within two months. Para stands. Progress be reported to PAC.

D.P. No.1.8     SHORT REALIZATION OF PROPERTY TAX Rs.0.385 MILLION.

37.                   The Audit reported short realization of property tax amounting to Rs.0.385 million.

38.                   The Department explained that a sum of Rs.2,14,398/- had been recovered leaving a balance of Rs.1,70,602/-.

39.                   The PAC directed that the amount already recovered may be got verified by Audit and strenuous efforts be made to recover the balance amount within two months. Para stands. Progress be reported to PAC.

D.P. No.1.9     NON-APPLICATION/ASSESSMENT OF 10% SURCHARGE ON COMMERCIAL BUILDING WITH ANNUAL TAX MORE THAN ONE LAC RUPEES Rs.0.265 MILLION.

40.                   The Audit reported non application of 10% surcharge on commercial buildings with annual tax more than one lac rupees resulting less receipts of Rs.0.265 million.

41.                   The Department explained that a sum of Rs.37,371/- had so far been recovered while balance of Rs.2,27,715/- was outstanding against ETO, Mardan.

42.                   The PAC directed that the amount already recovered may be got verified by Audit and the balance amount may be recovered within two months. Para stands. Progress be reported to PAC.

 

D.P. No.1.10   NON-REALIZATION OF TOKEN TAX Rs.2.114 MILLION.

43.                   The Audit reported non realization of token tax worth Rs.2.114 million.

44.                   The Department explained that a sum of Rs.12,36,019/- had so far been recovered leaving a balance of Rs.8,78,315/-.

45.                   The PAC directed the Department that the amount already recovered may be got verified by Audit and strenuous efforts be made to ensure balance recovery within two months. Para stands. Progress be reported to PAC.

D.P. No.1.11   NON-RECOVERY OF ANNUAL RENEWAL FEE FROM REAL ESTATE AGENTS/CAR DEALERS Rs.0.291 MILLION.

46.                   The Audit reported non recovery of annual renewal fee from Real Estate Agents/Car Dealers worth Rs.0.291 million.

47.                   The Department explained that a sum of Rs.1,38,500/- had so far been recovered leaving a balance of Rs.1,52,000/- for recovery.

48.                   The PAC directed the Department that every effort be made to recover the balance amount within two months. Para stands. Progress be reported to PAC.

D.P. No.1.12   NON/SHORT REALIZATION OF ANNUAL RENEWAL FEE FROM VIDEO CASSETTES TRADERS Rs.0.237 MILLION.

49.                   The Audit reported short realization of annual renewal fee from various traders.

50.                   The Department explained that a sum of Rs.85,500/- had been recovered so far leaving a balance of Rs.1,56,500/.

51.                   The PAC directed the Department that the amount already recovered may be got verified by Audit and balance amount may be recovered within two months. Moreover, for future action the Department should obtain sufficient security before issuing license for the business so that the Government money is recovered in time and in case of any default, the security could be forfeited in lieu of recoverable amount. Para stands. Progress be reported to PAC.

 

 

 

Sd/-

(ABDUL AKBAR KHAN)

MPA/Acting Chairman

Public Accounts Committee.

 

MEETING DATE 04/09/2007

BRIEFING

ON

LESS RECEIPT BY THE ENVIRONMENT DEPARTMENT

                        The Committee examined the working paper submitted by the Environment Department and the Police Department. The Secretary, Environment Department briefed the Public Accounts Committee that Provincial Cabinet in August, 2004, had interalia approved that issuance of Driving Licenses be given to the Transport Wing of the Environment Department. Motor Vehicle Examiners (MVE) should be placed at the disposal of Environment Department. The duty of issuance of fitness certificate to the commercial vehicles may be given to the Environment Department, and like the Province of Punjab the Mobile Motor Patrol Inspectors (MMPI) may be brought under the supervision of Environment Department and 5-posts of Secretary RTAs     (BPS-17) may be sanctioned.

2.                     In view of the decision of the Cabinet the Finance Department was pleased to transfer the staff dealing with the issuance of Driving Licenses, MMPIs and MVEs etc to the Environment Department. But practically, the staff was not posted in the Environment Department. Therefore, in order to implement the Cabinet decision, a meeting was held under the Chairmanship of Chief Secretary on 11/07/2005 in which the Secretary (Home), Secretary (Environment), Secretary (Establishment) and Inspector General (Police) participated. However, the issue of transferring staff to the Environment Department has not yet been resolved.

3.                     The Additional Inspector General (Police) informed that the Police Department had certain reservations about the Cabinet decision and a summary had been sent to the Provincial Government to review the Cabinet decision which was under consideration.

4.                     The Public Accounts Committee after detailed discussion recommended that the Cabinet decision should remain intact until revised by the Provincial Government. Hence the Police Department was required to implement the Cabinet decision as their representative was also present during the Cabinet meeting in which the said decision was made. However, as the case for review of the Cabinet decision had been forwarded to the Provincial Government, it should be decided as soon as possible, so that the system may be streamlined and targets of revenue receipts are achieved by both Departments.

 

 

 

Briefing Regarding Wild Life Department

5.                     The Chief Conservator briefed the Committee regarding the activities of the Wild Life Department.

6.                     During the briefing the Chief Conservator provided complete details of the animals and birds found in Pakistan, particularly in NWFP.

7.                     He also threw light on different habitats with complete details of the different kinds of animals and birds found therein, the role of Wild Life in connection with the life of humans and the risks towards Wild Life etc.

8.                     He further provided complete details of the administrative structure, functions of the Wild Life Department and efforts made by the Department for improvement of Wild Life in the Province which were appreciated by the Committee.

 

 

 

Sd/-

(BAKHT JEHAN KHAN)

Speaker/Chairman

Public Accounts Committee.