Consolidated AR DEA DGA 2018-19 31.01.19 (Printed)
Consolidated AR DEA DGA 2018-19 31.01.19 (Printed)
AUDIT REPORT
ON
THE ACCOUNTS OF
17 DISTRICT EDUCATION AUTHORITIES
OF PUNJAB (SOUTH)
ii
Audit Objectives
a) Scope of Audit
Out of total expenditure of the District Education Authorities for the Financial
Year 2017-18, auditable expenditure under the jurisdiction of DG Audit District
Governments Punjab (South) Multan was Rs 113,774.213 million (Annexure-B)
covering 17 PAOs and 4,050 formations. Out of this, DG Audit District
Governments Punjab (South) audited 247 formations and expenditure of Rs
33,973.706 million which, in terms of percentage, was 30 % of total auditable
expenditure.
Total receipts for the financial year 2017-18 were Rs 991.748 million. DG Audit
District Governments Punjab (South) Multan audited receipts of Rs 495.990
million which, in terms of percentage, was 48 % of total auditable receipts.
iii
However against the total recovery amount of Rs 987.756 million pertaining to
Paras (over one million) included in this report, no recovery has been made by
the management till the time of finalization of this Report.
c) Audit Methodology
Audit was carried out in the light of standards of financial governance provided
under various provisions of the Punjab Local Government Act, 2013, PFR Vol-I,
II, Delegation of Financial Powers and other relevant laws, which govern the
propriety of utilization of the financial resources of the District Education
Authority in accordance with the regularity framework provided by the relevant
laws. On the spot examination and verification of record was also carried out in
accordance with the applicable laws / rules. International Standards for Supreme
Audit Institutions (ISSAI) were followed in letter and spirit.
The selection of the audit formations was made keeping in view the significance
and risk assessment, samples were selected through SAP – R/3 and ACL after
desk audit and prioritizing risk areas by determining significance and risk
associated with identified key controls.
d) Audit Impact
A number of improvements in record maintenance and procedures have been
initiated by the authority concerned; however audit impact in shape of rules could
not be materlized as the Public Accounts Committee has yet to discuss Audit
Reports pertaining to District Education Authorities.
e) Comments on Internal Control and Internal Audit Department
iv
f) Key Audit findings of the report
1
Para No. 1.2.1.1, 2.2.1.1, 3.2.1.1, 8.2.1.1, 9.2.1.1 to 9.2.1.4, 10.2.1.1, 11.2.1.1 to 11.2.1.2
2
Para No. 1.2.2.1, 2.2.2.1, 3.2.2.1, 4.2.1.1, 5.2.1.1, 6.2.1.1, 7.2.1.1, 12.2.1.1, 13.2.1.1, 14.2.1.1,
15.2.1.1, 16.2.1.1, 17.2.1.1
3
Para No. 1.2.3.1 to 1.2.3.9, 2.2.3.1 to 2.2.3.5, 3.2.3.1 to 3.2.3.13, 4.2.2.1, to 4.2.2.24, 5.2.2.1 to
5.2.2.22, 6.2.2.1 to 6.2.2.26, 7.2.2.1 to 7.2.2.11, 8.2.2.1 to 8.2.2.16, 9.2.2.1 to 9.2.2.21, 10.2.2.1 to
10.2.2.20, 11.2.2.1 to 11.2.2.15, 12.2.2.1 to 12.2.2.15, 13.2.2.1 to 13.2.2.16, 14.2.2.1 to 14.2.2.11,
15.2.2.1 to 15.2.2.15, 16.2.2.1 to 16.2.2.15, 17.2.2.1 to 17.2.2.7
4
Para No. 8.2.3.1 to 8.2.3.4, 9.2.3.1 to 9.2.3.2, 10.2.3.1 to 10.2.3.9, 11.2.3.1 to 11.2.3.7, 12.2.3.1
to 12.2.3.6, 13.2.3.1 to 13.2.3.4, 14.2.3.1 to 14.2.3.6, 15.2.3.1 to 15.2.3.5, 16.2.3.1 to 16.2.3.9,
17.2,3,1 to 17.2.3.10
5
Para No. 1.2.4.1 to 1.2.4.7, 2.2.4.1 to 2.2.4.4, 3.2.4.1 to 3.2.4.12, 8.2.4.1, 9.2.4.1 to 9.2.4.4,
10.2.4.1 to 10.2.4.9, 11.2.4.1 to 11.2.4.4, 12.2.4.1 to 12.2.4.12, 13.2.4.1 to 13.2.4.10, 14.2.4.1 to
14.2.4.6, 15.2.4.1 to 15.2.4.9, 16.2.4.1 to 16.2.4.9, 17.2.4.1 to 17.2.4.5
v
g) Recommendations
PAOs of District Education Authorities are required to:
i. Hold Inquiries and fixing responsibility for fraud, misappropriation, losses
and wasteful expenditure.
ii. Produce the record, requisitioned by Audit and take action against the
persons responsible for non-production of record.
iii. Comply with the Punjab Public Procurement Rules for economical and
rational purchases of goods and services.
iv. Make efforts for expediting the realization of various Government
receipts.
v. Ensure establishment of internal control system and proper
implementation of the monitoring system.
vi. Rationalize budget with respect to utilization.
vi
SUMMARY TABLES AND CHARTS
(Rupees in million)
Sr. Budget Actual
Description No.
No. Expenditure Receipt Expenditure Receipts Total
Total
PAOs in
1 17 125,379.820 745.949 113,489.119 991.748 114,484.867
audit
jurisdiction
Total
formations
2 4050 125,379.820 745.949 113,489.119 991.748 114,484.867
in audit
jurisdiction
Total
entities
3 17 80,812.276 372.975 33,982.619 495.990 34,478.609
(PAOs)
audited
Total
4 formations 247 80,812.276 372.975 33,982.619 495.990 34,478.609
audited
Audit &
5 Inspection 247 80,812.276 372.975 33,982.619 495.990 34,478.609
Reports
vii
Table 3: Outcome Statistics
(Rupees in million)
Expenditure
Sr. Total current Total last
Description on Physical Salary Non Salary Civil Works Receipts
No. year Year
Assets
Total financial
1 25,141.696 109,886.443 3,340.780 2,028.005 991.748 141,388.672 64,549.886
outlay
Outlays
2 10,373.137 28,491.234 3,120.523 2,184.740 495.990 44,665.624 26,383.482
Audited
Amount placed
under Audit
3 391.986 6,244.680 41,653.151 4,305.795 416.165 53,011.777 7,678.990
Observations /
Irregularities
Recoveries
Pointed Out at
4 540.336 62.625 24.357 360.438 987.756 371.675
the instance of
Audit
Recoveries
Accepted /
5 Established at 487.352 56.754 24.357 215.565 784.028 327.424
the instance of
Audit
Recoveries
Realized at the
6 52.428 9.275 - 1.026 62.729 7.834
instance of
Audit
*
The amount mentioned against Sr. No.2 in column of “Total” is the sum of expenditure
and receipt, whereas, the total expenditure was Rs 44,169.634 million
viii
Table 4: Irregularities pointed out
(Rupees in million)
Amount under
Sr.
Description Audit
No.
Observation
Violation of Rules and regulations and violation of 44,973.307
1
principle of propriety and probity in public operations.
Reported cases of fraud, embezzlement, thefts and 501.415
2
misuse of public resources.
Accounting Errors (accounting policy departure from
IPSAS1, misclassification, over or understatement of
3 account balances) that are significant but are not 8.665
material enough to result in the qualification of audit
opinions on the financial statements.
Quantification of weaknesses of internal control 4,527.010
4
systems.
Recoverable and overpayments, representing cases of
5 established overpayments or misappropriations of 987.756
public monies
6 Non-production of record. 2,013.624
-
7 Others, including cases of accidents, negligence etc.
Total 53,011.777
1
The Accounting Policies and Procedure as prescribed by the Auditor General of Pakistan which
are IPSAS (Cash) compliant.
ix
CHAPTER 1
1.1 District Education Authority Bahawalnagar
1.1.1 Introduction
District Educaton Authority, Bahawalnagar was established on 01.01.2017 under
Punjab Local Government Act 2013. DEA, Bahawalnagar is a body corporate having
perpetual succession and a common seal with power to acquire / hold property and enter
into any contract and may sue and be sued in its name.
The functions of District Education Authorities are elaborated in the Punjab Local
Government Act, 2013. According to that the District Education Authority Bahawalnagar
is responsible to:
1
Perform any other function assigned by the government, a commission or
a body established by law in the prescribed manner.
DEA Bahawalnagar manages following educational facilities and institutes:
Description No. of Education Institutes
Chief Executive Offier (Education) 1
District Education Officers (Secondary) 1
District Education Officers (Elementary Male) 1
District Education Officers (Elementary Female) 1
District Education Officers (Literacy) 1
District Education Officers (Special Education) 1
Deputy District Education Officers (Elementary Male) 5
Deputy District Education Officers (Elementary Female) 5
Higher Secondary Schools (Boys & Girls) 17
High Schools (Boys & Girls) 194
Special Education Schools / Centres 6
Elementary Schools 367
Primary Schools 1,389
Mosque / Madrassa Schools 174
(Rupees in million)
2
As per the Appropriation Accounts 2017-18 of the District Education Authority,
Bahawalnagar, total final budget (Development & Non-Development) was
Rs 8,525.520 million. Against the final budget, total expenditure of Rs 8,475.222 million
was incurred by the District Education Authority during 2017-18. A lapse of Rs 50.298
million came to the notice of Audit due to inefficient financial management in release of
budget by Additional Deputy Commissioner (F&P). No plausible explanation was
provided by PAO and management of the District Education Authority (Annexure-B).
(Rupees in million)
Audit Paras reported of MFDAC of last year audit report which has not been
attented in accordance with the directives of DAC have been reported in Para-II of
Annexure-A.
The Audit Reports pertaining to following year were submitted to the Governor
of the Punjab but have not been examined by the Public Accounts Committee so far.
3
1.2 AUDIT PARAS
5
Disregard of legal provisions resulted in non-production of record to audit
amounting to Rs 460.290 million.
Due to non production of record, legitimacy of the expenditure incurred
could not be ascertained.
The matter was reported to the PAO and DDOs concerned in November,
2018. All DDOs replied that relevant record was available for audit and would be
produce as and when required by audit but no record was produced for
verification.
Despite many efforts, DAC meeting was not convened by PAO till
finalization of this Report.
Audit recommends that auditable record be produced for verification at
the earliest and necessary action be initiated against the person(s) who did not
provide access to the relevant record.
[AIR Para No. 4, 5, 9, 3, 15, 12, 11, 22 & 8]
6
1.2.3 Irregularities & Non Compliance
1.2.3.1 Irregular drawl of arrears without release of additional budget
– Rs 118.418 million
According to Rule 2.27 of PFR Vol-I, no payment of pay and allowances
be made on account of arrear of pay and allowances until additional budget
hereby caused has been duly sanctioned and provided in the budget estimates.
During audit of DEA Bahawalnagar, it was observed that employees of
various offices withdrew arrear bills amounting to Rs 118.418 million from
Government treasury on account of pay & allowances without obtaining
additional budget during 2001-18. Detail is given below:
(Rupees in million)
Sr. No. DDOs Description Amount
1 CEO (DEA) Pay and Allowances 30.449
2 Deputy DEO (EE-M) Chistian Pay and Allowances 29.540
3 Govt. Rizvia Islamia H/S HND Pay and Allowances 0.366
4 Deputy DEO (EE-W) BWN Pay and Allowances 3.032
5 Govt. Sp. Edu. Center BWN Pay and Allowances 0.644
6 Govt. HSS Mcleod Gunj Pay and Allowances 0.593
7 Deputy DEO (EE-W) MND Pay and Allowances 34.511
8 Govt. Model H/S Chistian Pay and Allowances 2.456
9 Deputy DEO (EE-W) CTN Pay and Allowances 14.769
10 Deputy DEO (EE-M) HND Pay and Allowances 1.768
11 DEO (EE-W), Bahawalnagar Pay and Allowances 0.290
Total 118.418
Due to financial indiscipline arrear bills were sanctioned and drawn
without availability of additional budget.
Sanctions of arrear bills without ensuring availability of additional budget
resulted in irregular payments.
The matter was reported to the PAO and DDOs concerned in November,
2018. CEO (DEA) replied that relevant observation related with different DDOs.
Deputy DEO (EE-M) Chistian replied that all payments related to salaries of FY
2017-18. Principal Govt. Rizvia Islamia High School HND replied that budget
sanctions were available for verification. Deputy DEO (EE-W) BWN and Deputy
DEO (EE-W) MND replied that arraears bills were paid as per directive of CEO.
Headmaster Govt. Model H/S Chistian, Headmistress Govt. Special Edu. Center
7
BWN, Headmaster Govt. Higher Secondary School Mcleod Gunj, Deputy DEO
(EE-W) CTN, DEO (EE-W), Bahawalnagar and Deputy DEO (EE-M) HND
replied that budget was already available and there was no need to demand
additional budget. Replies were not tenable as expenditure was not regularized.
Despite many efforts, DAC meeting was not convened by PAO till
finalization of this Report.
Audit recommends regularization of expenditure from the competent
authority besides fixing responsibility on the person(s) at fault, under intimation
to Audit.
[AIR Para No. 9, 11, 5, 6, 2, 2, 2, 9, 8, 22 & 14]
8
Due to weak managerial controls employees were recruited having below
qualification.
Recruitment of employees has below qualification resulted in
unauthorized payment of pay & allowances amounting to Rs 33.113 million.
The matter was reported to the PAO and DDOs concerned in November,
2018. Deputy DEO (EE-M) Chistian replied that prescribed qualification for
recruitment of PET was matric with diploma during 1989 to 2000. Headmaster
Govt. Model H/S Chistian replied that in 1987, the DEO‟s in the Punjab
advertised for the post of EST (Tech) with the requirement of matric and two
years diploma from Teachers Training College and there was no irregularity.
Deputy DEO (EE-M) Chistian replied that vide letter of S&GAD ated 01.02.1997
qualification was enhanced but circulated to the concerned competent Authority
by the department on 18.03.1997. So, qualification for requirement was matric
upto the date of 18.03.1997 instead of 01.02.1997. Replies were not tenable as
prescribed qualification was enhanced from 01.02.1997.
Despite many efforts, DAC meeting was not convened by PAO till
finalization of this Report.
Audit recommends getting the irregularity condoned from the competent
authority besides recovery of loss and fixing responsibility on the person(s) at
fault, under intimation to Audit.
[AIR Paras: 6, 4 & 10]
9
During audit of DEA Bahawalnagar, it was observed that two (02) DDOs
made payment of Rs 7.569 million to teachers who were appointed as EST/OT
teacher but the said teachers were adjusted as OT/AT/PTC as per record of
service books. The said teachers drew the pay irregularly due to erratic posting.
Detail is given below:
(Rupees in million)
Sr. Pay
DDOs Name of Teacher Change of cader Period
No. drawn
Govt. GHS (City) Mrs. Tasneem 01/2006 to
1 EST as OT 2.699
Bahawalnagar Akhter 01/2018
Mrs. Samina 09.06.1994 to
OT as AT 2.986
Deputy DEO (EE- Kousar 30.06.2018
2
W) CTN Mrs. Shagufta 05.10.1993 to
EST as PTC 1.884
Parveen 30.06.2018
Total 7.569
10
procurements for each financial year and shall proceed accordingly without any
splitting or regrouping of the procurements so planned and annual requirements
thus determined would be advertised in advance on the PPRA‟s website.
Procurement opportunities over Rs 100,000 and upto Rs 2,000,000 shall be
advertised on the PPRA‟s website in the manner and format specified by the
PPRA from time to time.
Following DDOs working under the administrative control of CEO
(DEA) Bahawalnagar incurred expenditure of Rs 4.492 million on purchase of
stationery, furniture and plant & machinery during 2009-18. Annual procurement
requirements were neither determined nor advertised on PPRA‟s website to
obtain competitive rates. Moreover, indents were split-up to avoid fair tendering
process. Detail is given below:
(Rupees in million)
Sr.
DDOs Period Particulars Amount
No.
2017-18 Purchase of stationary 0.249
1 CEO (DEA)
2017-18 Purchase of furniture 0.219
2 Govt. Rizvia Islamia H/S HND 2009-10 Purchase of plant & machinery 0.291
3 DEO (SE) Bahawalnagar 2015-18 Purchase of stationary 0.739
4 Dy DEO (EE-W) Bahawalnagar 2016-18 Purchase of furniture 0.806
5 Govt. Girls H/S (City) BWN 2013-18 Purchase of furniture 0.583
6 Deputy DEO (EE-W) CTN 2016-18 Purchase of furniture 1.605
Total 4.492
11
Audit recommends regularization of expenditure from the competent
authority besides fixing responsibility on the person(s) at fault.
[AIR Para No. 1, 1, 2, 8, 7 & 13]
12
1.2.3.6 Irregular appointment on Adhoc and regularization thereof –
Rs 2.805 million
According to Rule 22 of the Punjab Civil Servants (Appointment and
Condition of Services Rules 1974), ad hoc appointment is for maximum period of
one year, pending nomination of a candidate by the selection authority. Further,
ad hoc appointment shall not confer any right on the persons so appointed in the
matter of regular appointment to the same post. Furthermore, as per term of offer
letter of appointment was only for six month on ad hoc basis.
During audit of DEA Bahawalnagar, it was observed that Deputy DEO
(EE-W) Bahawalnagar appointed Mr. Farhat Naseem (PST) on 27.08.1989
initially for six months on adhoc basis. The record showed that she was appointed
in GGPS Gumtee on ad hoc basis till arrival of regular teacher but afterward she
was adjusted in another school. The appointment of said official as Adhoc
appointment was required to be terminated on 25.02.1990, but the teacher
continued her service and was regularized on 05.03.1990 without observing that
the adhoc appointments was only for six months. The retention of Adhoc service
after 18.04.1991 was irregular resulting in irregular payment of Rs 2.805 million.
Due to weak administrative controls, adhoc service was not terminated
after six months and incumbent was regularized.
Non termination of adhoc service after six months and further
regularization without observing civil service appointment rules resulted in
irregular expenditure of Rs 2.805 million.
The matter was reported to the PAO and DDO concerned in November,
2018. DDO submitted that the reason behind regularization of adhoc employee
from the date of joining was that the appointment was approved by the Minister
for Education, Punjab in relaxation of all requisite procedure of initial
recruitment / conditions thereof, as he was fully empowered to relax conditions in
the case of PTC teachers. Reply was not tenable as the minister was not
authorized to relax appointment conditions.
Despite many efforts, DAC meeting was not convened by PAO till
finalization of this Report.
13
Audit recommends regularization from the competent authority besides
fixing responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No. 13]
14
Audit recommends regularization from the competent authority besides
fixing responsibility against the person(s) at fault, under intimation to Audit.
[AIR Para No. 1 & 2]
15
Mrs. Nusrat Perveen (PST)
Period
Pay Drawn No. of Months Amount
from to
Jul-15 Nov-15 10,395 5 51,975
Dec-15 Jun-16 10,810 7 75,670
Jul-16 Nov-16 13,520 12 162,240
Dec-17 Jun-17 14,130 7 98,910
Jul-17 Nov-17 16,880 5 84,400
Dec-17 Dec-17 17,610 7 123,270
Jan-18 Jun-18 18,690 6 112,140
Total 1,272,500
16
During audit of DEA Bahawalnagar, it was observed that Principal
Government Girls Higher Secondary School, Dunga Bunga made the payment of
Rs 1.086 million to suppliers during the financial year 2015-18. The payments
were made through cash instead of direct credit or cross cheque. Detail is given
below:
(Rupees in million)
Sr. No. Dates of Drawl Cheque No. Amount
1 04.03.2016 1306567301 0.252
2 27.05.2016 1306567303 0.133
3 11.08.2016 1306567304 0.263
4 18.08.2016 1306567305 0.200
5 09.01.2017 1306567308 0.238
Total 1.086
17
1.2.4 Internal Control Weaknesses
1.2.4.1 Unauthorized payment of SSB and allowances after
regularization - Rs 10.739 million
According to per terms & conditions laid down in office order No. 3311-
22 dated 08.03.2016 issued by Deputy DEO (EE-W) Chishtian regarding
regularization of services of contract employees SSB @30% will not be allowed
w.e.f date of regularization. Furthermore, according to terms of guideline of
regularization pay of regularized staff was to be re-fixed at initial stage and
necessary deductions had to be made.
During audit of DEA Bahawalnagar, it was observed that following
DDOs made excess payment of Rs 10.739 million after regularization of services
of the contract employees in 2011-18. DDOs regularized teachers and class-IV
but did not deduct the allowances which were not admissible to them after
regularization. Detail is given below:
(Rupees in million)
Sr. Number of
DDOs Designation Period Recovery
No. employees
C-IV 08.03.2016 to 31.08.2018 21 1.918
Dy. DEO (EE-W) CTN
1 Teachers 31.12.2015 to 30.06.2018 59 2.670
C-IV Upto 30.06.2018 24 4.041
2 Dy. DEO (EE-M) HND Various 2017-18 33 0.952
Principal Government Rizvia 2015-16 3 0.281
3 Islamia High School, Teachers
2011-16 2 0.277
Haroonabad
Teachers 2015-18 2 0.179
4 Principal GGHSS Dunga Teachers 2011-16 1 0.158
Teachers 2016-18 2 0.047
5 Dy. DEO (EE-W) BWN C-IV 2016-18 7 0.112
6 HM GGHS City BWN Teachers 2015-16 3 0.104
Total 10.739
19
Amount of conveyance allowance drawn Total
Sr.
DDOs Period Winter Summer Recovery
No. Earned Leave
Vacation Vacation Due
13 DEO (EE-W) Bahawalnagar 2007-18 0.154 0 0 0.154
14 Principal GGHSS Dunga 2011-18 0 0.084 0.297 0.381
Total 0.984 4.967 1.237 7.188
20
During audit of DEA Bahawalnagar, it was observed that two (02) DDOs
made payment of personal allowance to different permanent employees despite
the fact that they were promoted into next scales after being recruited since last
many years; i.e. 2007, 2009 & even 2002. Detail is given below:
(Rupees in million)
Sr.
DDOs No. of teachers Wage type description Amount
No.
1 Deputy DEO (EE-W) MND 148 Personal Allowance 1.935
2 Deputy DEO (EE-W) CTN 60 Personal Allowance 1.096
Total 3.031
21
During audit of DEA Bahawalnagar, it was observed that various primary
/ elementary schools were handed over to private persons through Punjab
Education Fund (PEF) under control of four DDOs. Furthermore, cash balance of
Rs 2.514 million was available in the bank accounts of schools shifted to PEF and
that amount was not transferred to Government treasury. Detail is given below:
(Rupees in million)
Sr. No. DDOs Unspent Balance
1 Deputy DEO (EE-M) Chistian 0.730
2 Deputy DEO (EE-W) Bahawalnagar 0.549
3 Deputy DEO (EE-W) MND 0.776
4 Deputy DEO (EE-W) CTN 0.459
Total 2.514
Due to weak financial management, cash balances of schools (handed
over to PEF) were not transferred into Government treasury.
Non transferring cash balances resulted in undue retention of public
money.
The matter was reported to the PAO and DDOs concerned in November,
2018. Deputy DEO (EE-M) Chistian replied that Government schools were
handed over to PEF according to government policy, whereas no amount was
withdrawn or spend from NSB funds. Deputy DEO (EE-W) Bahawalnagar and
Deputy DEO (EE-W) Minchinabad replied that Bank accounts of those schools
were got frozen and efforts were being made to transfer said amount into Govt.
Treasury. Deputy DEO (EE-W) Chistian replied that the said AEO had joined her
office on 22.01.2018. Replies of DDOs were not tenable as complete recovery
was not effected.
Despite many efforts, DAC meeting was not convened by PAO till
finalization of this Report.
Audit recommends transfer of balance into government treasury besides
fixing responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No. 7, 15, 9 & 14]
22
1.2.4.5 Unjustified expenditure on account of Inspection Allowance to
the AEOs – Rs 2.073 million
According to the Government of the Punjab, School Education
Department‟s letter No. SO (ADP) MISC 409-2012 dated 29.08.2012, Inspection
Allowance shall be payable on the basis of at least inspections of 50 schools in a
month. In case of less than 50 school inspections, it shall be claimed @ Rs 100
per school inspection. AEO‟s having less than 50 schools shall be entitled to
claim the inspection allowance up to 100 % inspections. In case of less than
100% school inspection, it shall be claimed @ Rs 100 per school inspection.
Moreover, according to the instructions issued by the Government of the Punjab,
Education Department Lahore, SMC account should be checked, verified 100%
by the AEO and 50% by the Deputy District Education Officer every year.
During audit of DEA Bahawalnagar, it was observed that four (04) DDOs
incurred expenditure of Rs 2.073 million on account of Inspection Allowance
during 2016-18. The payment was made to Assistant Education Officers (AEOs)
for conducting inspection of all primary / elementary schools under their
jurisdiction without ensuring 100% inspections of the schools. Furthermore,
payment of the allowance during summer vacations was also not justified. Detail
is given below:
(Rupees in million)
Sr. Summer Remaining
DDOs Period Amount
No. vacation periods
1 Deputy DEO (EE-M) Chistian 2017-18 0.230 - 0.230
2 Deputy DEO (EE-W) Bahawalnagar 2016-18 0.100 - 0.100
3 Deputy DEO (EE-M) Haroonabad 2017-18 - 1.663 1.663
4 DEO (EE-W) Bahawalnagar 2007-18 0.080 - 0.080
Total 0.410 1.663 2.073
Due to weak financial controls, Inspection Allowance was granted
without ensuring 100% inspection of schools.
Grant of Inspection Allowance without conducting inspection of 100%
schools resulted in loss of Rs 2.073 million.
The matter was reported to the PAO and DDOs concerned in November,
2018. Deputy DEO (EE-M) Chistian replied that during the summer vacations
AEOs were entitled to draw the said allowance. Deputy DEO (EE-W)
23
Bahawalnagar replied that Rs 50,000 had been deposited whereas remaining
amount would be got deposited shortly. Deputy DEO (EE-M) Haroonabad
replied that the AEO‟s concerned were directed to completed the record of KPI
within a week positively otherwise the amount of recovery be deposited into
Govt. treasury. District Education Officer (EE-W) Bahawalnagar replied that the
said AEO joined her office on 22.01.2018. Replies of DDOs were not tenable as
complete recovery was not effected.
Despite many efforts, DAC meeting was not convened by PAO till
finalization of this Report.
Audit recommends recovery of Rs 2.073 million from the concerned
besides fixing responsibility on the person (s) at fault, under intimation to Audit.
[AIR Para No. 2, 9, 6 & 1]
24
The matter was reported to the PAO and DDOs concerned in November,
2018. Govt. Girls Higher Secondary School Dunga Bunga, Deputy DEO (EE-M)
Haroonabad and District Education Officer (EE-W) Bahawalnagar replied that
that the stock entries of different items were made in the relevant stock register.
Replies of DDOs were not tenable as no stock registers produced in support of
reply.
Despite many efforts, DAC meeting was not convened by PAO till
finalization of this Report.
Audit recommends recovery of Rs 1.953 million from the concerned
besides fixing responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No. 6, 13 & 2]
25
Due to weak financial controls, payment of irrelevant allowances was
made to the employees.
Payment of irrelevant allowances to the employees resulted in loss of
Rs 1.793 million.
The matter was reported to the PAO and DDOs concerned in November,
2018. All DDOs replied that concerned teachers were directed to deposit the
amount of irrelevant allowance but no evidence of paid amount was shown to
audit in support replies.
Despite many efforts, DAC meeting was not convened by PAO till
finalization of this Report.
Audit recommends recovery from the concerned besides fixing
responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No. 4,1,11,4,4&3]
26
CHAPTER 2
27
DEA Bahawalpur manages following educational facilities and institutes:
Description No. of Education Institutes
Chief Executive Offier (Education) 1
District Education Officers (Secondary) 1
District Education Officers (Elementary Male) 1
District Education Officers (Elementary Female) 1
District Education Officers (Literacy) 1
District Education Officers (Special Education) 1
Deputy District Education Officers (Elementary Male) 6
Deputy District Education Officers (Elementary Female) 6
Higher Secondary Schools (Boys & Girls) 19
High Schools (Boys & Girls) 153
Special Education Schools / Centres 11
Elementary Schools 287
Primary Schools 1,465
Mosque / Madrassa Schools 19
2.1.2 Comments on Budget and Accounts
The detail of budget and expenditure is given below in tabulated form:
(Rupees in million)
Excess (+) / %
2017-18 Budget Expenditure
Savings (-) (Savings)
Salary 7,568.906 7,193.209 -375.697 -4.96%
Non-salary 162.365 154.306 -8.059 -4.96%
Development 801.456 481.403 -320.053 -39.93%
Receipt - - - -
Total 8,532.727 7,828.918 -703.809 -8.25%
28
(Rupees in million)
29
(Rupees in million)
Audit Paras reported of MFDAC of last year audit report which has not been
attented in accordance with the directives of DAC have been reported in Para-II of
Annexure-A.
The Audit Reports pertaining to following year were submitted to the Governor
of the Punjab but have not been examined by the Public Accounts Committee so far.
30
2.2 AUDIT PARAS
31
Due to weak managerial controls, person with forged documents was
recruited and after dismissal amount due amount was not recovered in violation
of directions.
Recruitment of person on forged documents resulted in unauthorized
recruitment and expenditure on pay and allowances amounting to Rs 1.745
million.
The matter was reported to the PAO and DDO concerned in August 2018.
DDO replied that a letter was written to concerned teacher for recovery and the
said teacher filed an appeal to CEO (DEA) Bahawalpur but no decision was taken
by the competent authority. Reply was not tenable as no record was produced.
DAC in its meeting held in January, 2019 directed to expedite the recovery
from the concerned besides initiating action against within a month. No progress was
intimated till finalization of this Report.
Audit recommends recovery besides fixing responsibility on the person(s)
at fault, under intimation to Audit.
[AIR Para No. 8]
32
2.2.2 Non-Production of Record
2.2.2.1 Non-Production of record – Rs 176.602 million
According to Section 14 (1) (b) of the Auditor General‟s (Functions,
Powers and Terms and Conditions of Service) Ordinance, “the Auditor General
shall in connection with the performance of his duties under this ordinance, have
authority to inspect any office of accounts, under the control of Federation or of
the Province or of District including Treasuries and such offices responsible for
the keeping of initial and subsidiary accounts.
During audit of DEA Bahawalpur, it was observed that various DDOs
working did not produce record of expenditure and other record of Rs 176.602
million under different objects / codes of classification. Detail is given below:
(Rupees in million)
Sr.
DDOs Description Period Amount
No.
Principal GGHSS Library Security Received 2010-18,
1 1982-18 0.710
Mubarakpur Student Tution Fee 1982-2003
2 GGHS Multani Gate Permanent Stock Register 2014-18 0.996
TA/DA, POL, Repair of Transport,
3 Dy DEO(EE-M) Hasilpur 2015-18 1.395
NSB Record of GES Chak No.13/FW
Principal Govt. Technical
4 Stock Register 2012-18 0.384
High School Bahawalpur
Dy. DEO (EE-W) City
5 Distribution record of NSB 2017-18 172.459
Bahawalpur
5 DEO (EE-W) BWP Vouched accounts 2016-18 0.454
Principal GHSS Channi
6 Arrear bills 2014-18 0.204
Goth
Total 176.602
33
DAC in its meeting held in January, 2019 directed to produce the relevant
record and verified it from audit within a month. No progress was intimated till
finalization of this Report.
Audit recommends that auditable record be produced for verification at
the earliest and necessary action be initiated against the person(s) who did not
provide access to the relevant record.
[AIR Para No. 3, 15, 5, 11,11, 11&10]
34
2.2.3 Irregularities & Non Compliance
2.2.3.1 Unauthorized expenditure due to appointment of Teachers
below Prescribed Qualification – Rs 11.105 million
According to the Government of Punjab, Finance Department Notification
No. FD.PC. 2 – 1 / 83 dated 25.08.1983, “prescribed qualification for the posts of
EST, PET and D.M was FA/F.Sc with diploma in relevant field”. Moreover,
according to letter No. SOR-III-1-20/95 dated 01.02.1997; issued by S&GAD,
Government of the Punjab, prescribed qualification for the post of PTC teacher
was enhanced from Matric / PTC to F.A / PTC and advance increments on higher
qualification were admissible if the qualification was above the prescribed
qualification required for the post.
During audit of DEA Bahawalpur, it was observed that eighteen (18)
teachers working under the control of following four (4) DDOs were appointed
on the basis of Matric despite the fact that required qualification for that post was
enhanced to F.A / FSC in each case. Payment of pay and allowances amounting
to Rs 11.105 million was held unauthorized. Detail is given below:
(Rupees in million)
Sr. No. of Period of
DDOs Amount
No. Employee Audit
1 Deputy DEO(EE-M) Yazman 13 2015-18 7.712
2 Deputy DEO(EE-M) Bahawalpur City 3 2015-18 0.755
3 Principal GHS Channi Goth 1 2014-18 1.768
4 Principal GGHSS Khanqah Sharif 1 1992-18 0.870
Total 18 11.105
Due to weak managerial controls employees were recruited having below
qualification.
Recruitment of employees, having below qualification resulted in
unauthorized payment of pay & allowances amounting to Rs 11.105 million.
The matter was reported to the PAO and DDOs concerned in August
2018. Deputy DEO(EE-M) Yazman, Deputy DEO(EE-M) Bahawalpur City and
Senior Head Mistress Khanqah Sharif replied that appointment of PTC teachers
was made in consequence of the advertisement published by the Secretary
Government of the Punjab, hence no irregularity was incurred. Principal GHS
Channigoth replied that appointment of teacher was made by the order of
35
competent authority. Replies were not tenable as teachers had not any requisite
academic qualifications.
DAC in its meeting held in January, 2019 directed to get the expenditure
regularized from the competent authority. No progress was intimated till
finalization of this Report.
Audit recommends regularization from the competent authority besides
recovery of loss and fixing responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Paras: 5, 9, 3, 4, 15 &1]
36
Sr.
DDOs Period Particulars Amount
No.
Principal Government Technical High White Wash Material,
1 2013-18 0.512
School Bawahwalpur Furniture
2 DEO(EE-W) Bahawalpur 2017-18 Stationary, Others 0.626
School
Total 4.341
37
treasury on account of pay and allowances without obtaining additional budget
during 2014-18 in violation of above rule. Detail is given below:
(Rupees in million)
Sr.
DDOs Description Amount
No.
1 Principal Govt. Technical High School, Bahawalpur Pay and Allowances 1.044
2 DEO(EE-W) Bahawalpur Pay and Allowances 0.519
Head Mistress Special Education Center Ahmadpur Pay and Allowances
3 0.997
East
4 Principal Special Education College Bahawalpur Pay and Allowances 1.422
Total 3.982
Due to financial indiscipline arrear bills were sanctioned and drawn
without availability of additional budget.
Sanctions of arrear bills without ensuring availability of additional budget
resulted in irregular payments.
The matter was reported to the PAO and DDOs concerned in August,
2018. DEO(EE-W) and Principal Govt. Special Education College replied that no
irregularity occurred and all bills were drawn within approved financial budget
but no documentary evidence was shown to audit that last year bill amount drawn
in next financial year. Headmistress Special Education Center Ahmadpur East
replied that letter was written to higher authority for regularization of
expenditure. Principal GHS Channigoth replied that all relevant record was
available but no record was shown to Audit.
DAC in its meeting held in January, 2019 directed to get the expenditure
regularized from the competent authority. No progress was intimated till
finalization of this Report.
Audit recommends regularization from the competent authority besides
fixing responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No. 15, 4, 2&5]
38
2.2.3.4 Irregular expenditure on pay and allowances due to irregular
promotion from in-service quota – Rs 3.239 million
According to the Government of Punjab, Finance Department Notification
No. FD.PC. 2 – 1 / 83 dated 25.08.1983, prescribed qualification for the posts of
EST, PET and D.M was FA/F.Sc with diploma in relevant field.
During audit of DEA Bahawalpur, it was observed that one (01) teacher
working under the control of Deputy DEO (EE-W) Khair Pur Tamewali, was
appointed as PTC (un-trained) on 26.01.1983. She had qualification of Matric
only and she passed FA during 1983 and CT on 31.05.1989. She was promoted as
EST – Physical Education from in-service quota on 16.08.1989 despite the fact
that she did not possess diploma in P.E.T at that time. Detail is given in
Annexure-D/BWP.
Due to weak managerial controls, person not possessing prescribed
qualification was promoted from in-service quota.
Irregular promotion of employees resulted in irregular expenditure
amounting to Rs 3.239 million.
The matter was reported to the PAO and DDO concerned in August,
2018. DDO replied that competent authority was requested to regularize the
services of concerned school teacher but no documentary evidence was shown to
audit.
DAC in its meeting held in January, 2019 directed to expedite the recovery
from the concerned besides reversion of said teacher as PTC teacher and probe the
matter by CEO (DEA) within a month. No progress was intimated till finalization of
this Report.
Audit recommends regularization besides fixing responsibility on the
person(s) at fault, under intimation to Audit.
[AIR Para No. 9]
39
2.2.3.5 Irregular expenditure on pay and allowances due to
unauthorized postings of staff – Rs 3.088 million
According to the Government of Punjab, Finance Department Notification
No.FD/SRIV-8-1/76(PROV) dated 16.03.1988, shifting of headquarter of a civil
servant can only be allowed for a period not exceeding three months with the
prior approval of Finance Department as all posts are created by the Finance
Department after full justification given by the Departments. If the incumbent of
the post is working other than his place of posting, it means that there is no need
of such post. The proper way is that the Finance department may be approached
for creation of post at required station by abolishing the corresponding post.
During audit of DEA Bahawalpur, it was observed that seven (07) teachers
working under the control of Deputy DEO (EE-M) Bahawalpur (City) were
posted temporarily for the period of more than three months in violation of above
rules. DEO neither cancelled their orders of temporary duty nor approval of the
Finance Department was obtained in this regard and they were allowed to draw
pay without performing duties of the post. Furthermore,
i. Government established an IT lab in GES Dera Izzat but the students
were deprived of the facility due to non availability of Computer Teacher
because his temporary posting.
ii. Mr. Muhammad Naqash (SESE-IT) and Mr.Muhammad Wasim (SESE-
IT) were posted on temporary duty from the very 1st day of their
appointment as SESE. GES Malook Shah and GES Dera Izzat were
deprived of the services of IT teachers.
iii. In order to avoid shortage of teachers, school council of GES Dera Izzat
appointed a feeder teacher and NSB was un-necessarily utilized for this
purpose. Furthermore, the feeder teacher was not IT literate.
iv. Mr. Muhammad Tahir (PTC) did not perform his duties of the post since
2009. Moreover, his service books and personal file for review were not
produced to Audit.
v. GES Vislan and GES Chah Suleman Khan were deprived of the services
of EST (English).
Due to financial indiscipline headquarters of employees was shifted and
general duties were not cancelled by the authorities.
40
Unauthorized posting of staff i.e. more than three months alongwith
shifting of headquarter resulted in irregular expenditure on pay and allowances of
Rs 3.088 million.
The matter was reported to the PAO and DDO concerned in August,
2018. DDO replied that in compliance of audit para all the teachers working in
various offices on loan basis were relieved with the direction to report for duty at
their original place of posting. Reply was not tenable as the matter was not got
regularized from the competent authority.
DAC in its meeting held in January, 2019 directed to to probe the matter by
CEO (DEA) within a month besides regularization of the matter from competent
authority within a month. No progress was intimated till finalization of this Report.
Audit recommends regularization alongwith inquiry at appropriate level
and fixing responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No. 5]
41
2.2.4 Internal Control Weaknesses
2.2.4.1 Loss due to Irregular Payment of Conveyance / Mobility
Allowance – Rs 5.641 million
According to Government of the Punjab Education Department (School
Wing) letter No. So (S-III) 1-2-16/2007 dated 24.09.2007, mobility allowance is
not admissible during the period of leave. Furthermore, according to leave rules
no pay and allowances would be payable during extra ordinary leaves.
During audit of DEA Bahawalpur, it was observed that nine (09) DDOs
did not deduct conveyance/mobility allowance amounting to Rs 5.641 million
from the teaching / non-teaching staff who remained on leaves. Detail is given
below:
(Rupees in million)
Amount of conveyance Allowance Drawn
Sr. Extra Pending
DDOs Period Winter Summer
No. Ordinary Amount
Vocation Vocation
Leave
Principal Govt. Technical High School
1 2007-18 0.127 0.487 0.433 1.047
Bahawalpur
Principal Special Education College
2 2014-18 0.181 0.101 0.151 0.128
Bahawalpur
3 Deputy DEO(EE-W) Bahawalpur City 2016-18 0 0.803 0 0.803
4 Principal GGHSS Mubarak pur 2009-18 0.129 0 0 0.029
5 Deputy DEO(EE-M) Hasilpur 2015-18 0.145 1.047 0 1.088
6 Deputy DEO(EE-M) Bahawalpur City 2015-18 0 0.565 0.13 0.695
7 Deputy DEO(EE-M) Yazman 2015-18 0.001 1.124 0.087 1.212
8 Deputy DEO(EE-W) Khairpur Tamewali 2016-18 0 0.368 0.032 0.400
9 GGHSS Khanqah Shareef 2011-18 0 0.239 0 0.239
Total 5.641
43
Due to weak financial management, cash balances of schools (handed
over to PEF) were not transferred.
Non transferring cash balances resulted in undue retention of public
money.
The matter was reported to the PAO and DDOs concerned in August,
2018. Deputy DEO(EE-M) Bahawalpur City replied that bank accounts of shifted
school to PEF were frozen by their respective banks and report regarding
functioning of these bank account would be produced as and when these accounts
become operational. Remaining DDOs replied that Government schools of tehsil
were handed over to PEF according to government policy, whereas private
person were not authorized to withdrawn or spend NSB funds. No documentary
evidence was shown to audit in support of their replies.
DAC in its meeting held in January, 2019 directed to keep the para pending
till transfer of funds from the accounts of schools to the disposal of DEO (EE-M). No
progress was intimated till finalization of this Report.
Audit recommends transfer of balance into government treasury besides
fixing responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No. 1, 1, 1 & 1]
47
CHAPTER 3
48
DEA Rahim Yar Khan manages following educational facilities and
institutes:
Description No. of Education Institutes
Chief Executive Offier (Education) 1
District Education Officers (Secondary) 1
District Education Officers (Elementary Male) 1
District Education Officers (Elementary Female) 1
District Education Officers (Literacy) 1
District Education Officers (Special Education) 1
Deputy District Education Officers (Elementary Male) 6
Deputy District Education Officers (Elementary Female) 6
Higher Secondary Schools (Boys & Girls) 19
High Schools (Boys & Girls) 153
Special Education Schools / Centres 11
Elementary Schools 287
Primary Schools 1,465
Mosque / Madrassa Schools 19
49
As per the Appropriation Accounts 2017-18 of the District Education Authority,
Rahim Yar Khan, total original budget (Development & Non-Development) was
Rs 10,991.063 million, Supplementary grant of Rs 5.985 million was provided and the
final budget was Rs 10,997.048 million. Against the final budget, total expenditure of
Rs 10,015.163 million was incurred by the District Education Authority during 2017-18. A
lapse of Rs 981.885 million came to the notice of Audit due to inefficient financial
management in release of budget by Additional Deputy Commissioner (F&P). No
plausible explanation was provided by PAO and management of the District Education
Authority (Annexure–B).
(Rupees in million)
50
3.2.1 AUDIT PARAS
3.2.1 Fraud / Misappropriation
According to Rule 2.31 (a) of PFR Vol-I a drawer of bill for pay,
allowances, contingent and other expenses will be responsible for any
overcharges, frauds and misappropriation.
During audit of DEA Rahim Yar Khan, it was observed that Principal
Government Girls Model Higher Secondary School Khan Pur misappropriated
Rs 1.445 million through double drawl, fake / fictitious billing and unjustified
drawl of cash which was open to following observations:
i. Rs 200,000 was drawn by the then principal vide cheque no. 774180
from SMC account No. 4014768813 date 01.11.2016 before her
transfer but bills were not available in the record.
ii. Same items were claimed Rs 266,830 from different accounts i.e NSB
and FTF / Bus Fund / Canteen Fund as well but physically only single
item was available in the school / store / stock.
iii. Physical inspection revealed that fake / fictitious bills were claimed
but items were not available in the school / store amounting to
Rs 978,129.
Due to malafide intention and weak managerial controls, double / fake
bills were claimed.
Double / fake billing resulted in loss of Rs 1.445 million.
The matter was reported to the PAO and DDO concerned in October
2018. DDO replied that inquiry was initiated which was under process but no
outcome of inquiry was produced.
DAC in its meeting held in December, 2018 directed to inquire the matter
and recover the amount from the concerned. No progress was intimated till
finalization of this Report.
51
Audit recommends recovery from the concerned along with initiating
disciplinary action against the person(s) at fault, under intimation to Audit.
[AIR Para No. 27, 1 & 4]
52
3.2.2 Non Production of Record
3.2.2.1 Non production of record – Rs 236.215 million
According to Section 14 (1) (b) of the Auditor General‟s (Functions,
Powers and Terms and Conditions of Service) Ordinance, “the Auditor General
shall in connection with the performance of his duties under this ordinance, have
authority to inspect any office of accounts, under the control of Federation or of
the Province or of District including Treasuries and such offices responsible for
the keeping of initial and subsidiary accounts.
During audit of DEA Rahim Yar Khan, it was observed that various
DDOs did not produce record of expenditure and other record amounting to Rs
236.215 million incurred under different objects / codes of classification. The
detail is given in Annexure-E/RYK.
53
3.2.3 Irregularities & Non Compliance
3.2.3.1 Unjustified drawl of arrears without release of additional
budget – Rs 545.198 million
According to Rule 2.27 of PFR Vol-I, no payment of pay and allowances
be made on account of arrear of pay and allowances until additional budget
hereby caused has been duly sanctioned and provided in the budget estimates.
During audit of DEA Rahim Yar Khan, it was observed that various
DDOs drew arrear bills amounting to Rs 545.198 million from government
treasury on account of pay and allowances without obtaining additional budget in
violation of above rule. Detail is given below:
(Rupees in million)
Sr.
DDOs Description Amount
No.
1 CEO(DEA) Pay and Allowances 426.102
2 Dy. DEO (EE-W) Liaqat Pur Pay and Allowances 52.240
3 Dy. DEO (EE-M) Liaqat Pur Pay and Allowances 47.130
4 Dy. DEO (EE-M) Rahim Yar Khan Pay and Allowances 17.717
5 Dy. DEO (EE-W) Rahim Yar Khan Pay and Allowances 0.081
6 GGHSS Model, Khan Pur Pay and Allowances 0.987
7 GGHSS Chak 1/P, Khan Pur Pay and Allowances 0.615
8 GGHS Jinnah Park, RYK Pay and Allowances 0.326
Total 545.198
Due to financial indiscipline arrear bills were sanctioned and drawn
without availability of additional budget.
Sanctions of arrear bills without ensuring availability of additional budget
resulted in irregular payments.
The matter was reported to the PAO and DDOs concerned in October
2018. CEO(DEA) replied that arrear bills were passed without allocation of
separate budget for clearance of outstanding arrears pay claim during the current
financial. Dy. DEO (EE-W) Liaqat Pur, Dy. DEO (EE-M) Rahim Yar Khan,
GGHSS Chak 1/P, Khan Pur, Principal GGHS Jinnah Park, RYK and Dy. DEO
(EE-W) replied that claimed were paid within available budget with the
54
instructions of the Govt. of the Punjab. Replies of DDOs were not tenable as
notification in support of replies was not produced.
DAC in its meeting held in December, 2018 directed to get the
expenditure regularized from the competent authority within one month. No
progress was intimated till finalization of this Report.
Audit recommends regularization of expenditure from the competent
authority besides fixing responsibility on the person(s) at fault, under intimation
to Audit.
[AIR Para: 18, 14, 27, 8, 8, 10, 14 & 3]
57
Non observance of the Punjab Procurement Rules resulted in irregular
expenditure of Rs 15.900 million.
The matter was reported to the PAO and DDOs concerned in October
2018. The Principal GGHSS Model, Khan Pur replied that the record was in the
custody of Ex-Principal. Dy. DEO (EE-W) Rahim Yar Khan and Principal GGHS
Jinnah Park, RYK replied that procurement of furniture was made on need based
in various urgencies due to sharply increasing of student in this school. Dy. DEO
(EE-M) Rahim Yar Khan and Dy. DEO (EE-M) Liaqat Pur replied that fund were
released directly in the account of primary/ elementary schools on need bases.
Dy. DEO (EE-W) Liaqat Pur, Dy. DEO (EE-M) Liaqat Pur, GGHS Noor-e-Wali,
RYK, replied that NSB funds available and transfer on need basis of schools.
DEO (EE-M) Rahim Yar Khan replied that the stationary was purchased after
observing all financial rules and procedures. CEO (DEA) replied that the
stationary items were purchased on daily need basis of various branches which
was impossible to make consolidate purchase in shortest span of time. Replies of
the departments were not tenable as all the purchases were made without
observing the PPRA rules.
DAC in its meeting held in December, 2018 directed to get the
expenditure regularized from the competent authority within one month. No
progress was intimated till finalization of this Report.
Audit recommends regularization of expenditure from the competent
authority besides fixing responsibility on the person(s) at fault, under intimation
to Audit.
[AIR Para: 11, 19, 13, 2, 7, 13, 19, 2, 2, 10, 12, 3, 2, 22, 12 & 10]
58
enhanced from Matric / PTC to F.A / PTC and advance increments on higher
qualification were admissible if the qualification was above the prescribed
qualification required for the post.
During audit of DEA Rahim Yar Khan, it was observed that thirteen (13)
teachers working under the control of following four (4) DDOs were appointed on
the basis of Matric despite the fact that required qualification for that post was
enhanced to F.A / FSC in each case. Recruitment of persons who did not meet
prescribed qualification and expenditure of Rs 15.322 million on their pay &
allowances was held irregular. Detail is given below.
(Rupees in million)
Sr. No. DDO’s No. of Teachers Amount
1 Dy. DEO (EE-W) Rahim Yar Khan 04 7.583
2 Dy. DEO (EE-W) Liaqat Pur 02 3.791
3 Dy. DEO (EE-W) Sadiq Abad 06 3.309
4 GGHSS Model, Khan Pur 01 0.639
Total 13 15.322
Due to weak managerial controls employees were recruited having below
qualification.
Recruitment of employees has below qualification resulted in irregular
payment of pay & allowances amounting to Rs 15.322 million.
The matter was reported to the PAO and DDOs concerned in October
2018. Dy. DEO (EE-W) Rahim Yar Khan and Dy. DEO (EE-W) Liaqat Pur
replied that teachers were appointed in the light of advertisement made by the
Government of the Punjab Education Department Lahore. Dy. DEO (EE-W)
Sadiq Abad replied that the secretary education advertised the recruitments of all
cadre posts at the time the case was under process with the S&GAD department
as the qualification on 01.02.1997 but these appointments were made 12.02.1997.
Principal GGHSS Model, Khan Pur replied that no teacher in the name of
Shahida Parveen (PET) who was appointed at GGES 33/3R was working in this
institution. Replies were not tenable as no relevant record was produced.
DAC in its meeting held in December, 2018 directed to get the
expenditure regularized from the competent authority within one month. No
progress was intimated till finalization of this Report.
59
Audit recommends regularization from the competent authority besides
recovery of loss and fixing the responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Paras: 14, 10, 06 & 20]
62
Purchase of bus without any actual requirements and in violation of PPRA
rules resulted in irregular expenditure as well as violation of government
instructions and blockage of government funds.
The matter was reported to the PAO in October 2018. DDO replied that
advance payment was made after approval of the Finance Department. Reply was
not tenable as being irrelevant.
DAC in its meeting held in December, 2018 directed to get the
expenditure regularized from the competent authority within one month. No
progress was intimated till finalization of this Report.
Audit recommends regularization of the expenditure from the competent
authority besides strict disciplinary actions agains the person(s) at fault, under
intimation to Audit.
[AIR Para: 11]
64
DAC in its meeting held in December, 2018 directed to get the expenditure
regularized from the competent authority within one month. No progress was
intimated till finalization of this Report.
Audit recommends regularization from the competent authority besides fixing
responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para: 07]
65
Audit recommends early finalization of the inquiry proceedings besides fixing
responsibility on the person (s) at fault, under intimation to Audit.
[AIR Para: 13]
The whole tendering process was defective on the basis of following audit
observations:
66
i. Record showed that the firm did not attend the bidding process on dated
24.04.18. Four firms participated in the process except Saim Enterprises but
astonishingly the contract was awarded to Saim Enterprises without participating
ii. Scrutiny of the whole tender process revealed that there was no Assistant Deputy
Commissioner (Finance) in the whole process whereas he was the member of the
purchase committee
iii. Deputy Commissioner established Technical Inspection committee including
SDO (Building), two SST (Technical) and one clerk for technical inspection.
The record showed that there was no SDO (Buildings) in the whole process of
technical evaluation and inspection of received materials. Further, inclusion of
one clerk did not make any sense as he was not a technical man having requisite
qualification.
iv. Technical bids and financial bids were opened in the presence of Director
Procurement (KFUIT) not being the member of the committee in any way.
Furthermore, this man participated in the entire purchase process as a technical
member instead of SDO (Buildings) as selected in the committee
v. Financial bids were opened on dated 24.04.17 without even Deputy
Commissioner being chairmen as no signature of DC was on the attendance
sheet. Furthermore, there were no signature of DC on attendance sheet of Tender
notice dated 25.05.17 in which tender were approved
vi. Advertisement was made in Urdu newspaper and no advertisement was made in
English newspaper in violation of the rules. Furthermore, advertisement did not
mention any kind of specifications and total number of desk benches to be
purchased.
Due to financial indiscipline work was awarded through defective tendering
process and incomplete / defective purchase committee.
Award of work through defective tendering process resulted in violation of
rules.
The matter was reported to the PAO in October 2018. DDO replied that
procurement process was initiated by the notified Committee and the said firm
participated in the bidding process but representative reacted late. Reply was not
tenable as no notification was provided and purchases were made through irrelevant
committee and firm did not participate in the financial bidding.
DAC in its meeting held in December, 2018 directed to inquire the matter and
report within one month. No progress was intimated till finalization of this Report.
67
Audit recommends early finalization of the proceedings besides fixing
responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para: 5]
68
3.2.4 Internal Control Weaknesses
3.2.4.1 Loss due to unjustified payment of Conveyance Allowance –
Rs 60.491 million
According to Government of the Punjab Education Department (School
Wing) letter No. So (S-III) 1-2-16/2007 dated 24.09.2007, mobility allowance is
not admissible during the period of leave.
During audit of DEA Rahim Yar Khan, it was observed that twelve (12)
DDOs did not deduct conveyance allowance amounting to Rs 60.491 million
from the teaching / non-teaching staff which was irregularly drawn as they were
on leaves. Detail is given in Annexure-J/RYK.
Due weak internal controls, unjustified payment of conveyance allowance
was paid during leave periods.
Payment of unjustified conveyance allowance during leave periods
resulted in loss amounting to Rs 60.491 million.
The matter was reported to the PAO and DDOs concerned in October
2018. DDOs replied that the concerned were directed to deposit the amount.
Replies were not tenable as no recoveries were made.
DAC in its meeting held in December, 2018 directed DDOs to expedite
the recovery from the concerned and deposit into government treasury within a
week. No progress was intimated till finalization of this Report.
Audit recommends recovery of the amount besides initiating disciplinary
proceedings against the person(s) at fault, under intimation to Audit.
[AIR Paras: 10, 07, 01, 06, 11, 06, 13, 07, 03, 14, 01, 02, 02, 04, 01, 01, 01, 26, 01, 06 & 06]
69
During audit of DEA Rahim Yar Khan, it was observed that CEO (DEA)
did not recover savings of Rs 60.095 million from Building Division on account of
Development Works during 2017-18. Record showed that an amount of Rs
521.325 million was released for completion of development works out of which
funds to the tune of Rs 461.255 million were utilized and remaining amount of
savings of Rs 60.095 million was not returned back by the Building Division to the
Education Department.
Due to weak managerial controls savings from development works were
not recovered from the building division.
Non recovery of savings from development works resulted in loss to the
funds as well violation of terms.
The matter was reported to the PAO concerned in October 2018. DDO
replied that District Education Authority was authorized to revalidate the balance
amount during the next financial year in any public work in the public interest.
Reply was not tenable as no savings were returned back.
DAC in its meeting held in December, 2018 directed to get recoup the
funds in relevant accounts within one month. No progress was intimated till
finalization of this Report.
Audit recommends recovery of savings besides fixing responsibility on the
person(s) at fault, under intimation to Audit.
[AIR Para: 3]
73
DAC in its meeting held in December, 2018 directed to recover the
amount from the concerned within a month. No progress was intimated till
finalization of this Report.
Audit recommends recovery besides fixing responsibility on the person(s)
at fault, under intimation to Audit.
[AIR Paras: 03, 16, 16, 03, 06, 10, 03 & 05]
75
DAC in its meeting held in December, 2018 directed to ensure
compliance of the para. No progress was intimated till finalization of this Report.
Audit recommends recovery from the concerned besides fixing
responsibility on the person (s) at fault, under intimation to Audit.
[AIR Para: 17]
Due to weak managerial controls, efforts were not made to register and
inspect private schools.
Non registration and inspection of private schools resulted in loss of
revenue amounting to Rs 3.003 million.
The matter was reported to the PAO and DDO concerned in October
2018. DDO replied that committee was constituted to inspect / check the private
school and fee would be deposited into government treasury but record related to
recovery of inspection fee was not provided.
76
DAC in its meeting held in December, 2018 directed to expedite the
recovery and report within a week. No progress was intimated till finalization of
this Report.
Audit recommends recovery of amount and registration of remaining
private schools besides fixing responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para: 1]
77
Audit recommends recovery of the loss besides calculations of all the
schools for recovery of the double payments and appropriate actions against the
person(s) at fault, under intimation to Audit.
[AIR Para: 11]
78
3.2.4.11 Unauthorized retention of public money and retention of
closing balance as per bank statement - Rs 1.320 million
According to Rule 2.33 of PFR Vol-I, every government should realize
fully and clearly that he will held personally responsible for any loss sustained to
government through fraud or negligence on his part.
During audit of DEA Rahim Yar Khan, it was observed that an amount of
Rs 1.320 million was available as closing balance but neither reconciliation was
made by the DDO with the bank nor any detail of unspent balance was provided
by the DEO (EE-M) Rahim Yar Khan.
Due to weak internal controls funds were retained in unauthorized
manner.
Unauthorized retention of public money may result in misuse of funds.
The matter was reported to the PAO and DDO concerned in October
2018. DDO replied that some amounts were deposited back into the Government
treasury. Reply was not tenable as remaining balance was available in the bank
without any reconciliation.
DAC in its meeting held in December, 2018 directed to expedite the
recovery of balance amount within a week. No progress was intimated till
finalization of this Report.
Audit recommends recovery of the amount besides fixing responsibility
against the person(s) at fault, under intimation to Audit.
[AIR Para: 8]
79
During audit of DEA Rahim Yar Khan, it was observed that Principal
Government Girls Model Higher Secondary School Khan Pur collected canteen funds
amounting to Rs 1.243 million but the same was not deposited in the bank. The funds
was kept in cash in the whole period from 2011-18 the record of expenditure incurred
out of this funds was not on the available.
Due to melafide contention receipts were not deposited into Govt. Treasury
and incurred expenditure without maintaining any record.
Non deposit of canteen receipts and expenditure without any record
resulted loss to government.
The matter was reported to the PAO and DDO concerned in October
2018. DDO replied that neither tuck shop nor canteen was functional in the
school. Reply was not tenable as collections were made as evident from the
record of the school.
DAC in its meeting held in December, 2018 directed to inquire the matter
within one month. No progress was intimated till finalization of this Report.
Audit recommends early finalization of the inquiry proceedings besides fixing
responsibility on the person (s) at fault, under intimation to Audit.
[AIR Para: 02]
80
CHAPTER 4
4.1.1 Introduction:
“District Education Authority, D.G.Khan was established on 01.01.2017
under Punjab Local Government Act 2013”. DEA, D.G.Khan is a body corporate
having perpetual succession and a common seal, with power to acquire / hold
property and enter into any contract and may sue and be sued in its name.
The functions of District Health Authorities, are elaborated in the Punjab
Local Government Act, 2013. According to that the District Education Authority
D.G.Khan is responsible to:
To establish, manage and supervise primary, elementary, secondary and
higher secondary school, adult literacy and non-formal basic education,
special education institutions of the Government in the District;
To ensure free and compulsory for children of age from five to sixteen
year as required under article 25-A of the constitution;
To undertake students assessment and examination, ranking of schools on
terminal examination results and targets, promotion of co-curricular
activities, sports, scouting, girls guide, red crescent, award of scholarships
and conduct of science fairs in Government and private school;
To approve the budget of Authority and allocate funds to educational
institutions;
To plan, execute and monitor all development schemes of educational
institutions working under the Authority, provide that Authority may
outsource its development works to other agencies or school councils;
To constitute school management councils which may monitor academic
activities;
DEA D.G. Khan manages the following schools / education offices:
Description No. of office / schools
Chief Executive Officer (DEA) 01
DEO (Elementary Education) 01
DEO (Secondary Education) 01
81
Dy. DEO (EE-M) 03
Dy. DEO (EE-W) 03
High Schools 124
Higher Secondary Schools 12
82
(Rupees in million)
83
4.1.3 Brief Comments on the Status of Compliance of MFDAC Audit
paras of Audit Report 2017-18
Audit paras reported in MFDAC of last year Audit Report, which have
not been attended in accordance with the directives of DAC, have now been
reported in part-II of Annexure-A.
84
4.2 AUDIT PARAS
[AIR Paras:15,19,8,19,21,10,21,27,6,9,12,10,8,18,13]
86
4.2.4 Irregularities & Non-Compliance
4.2.2.1 Irregular Payments against arrears of pay and allowances -
Rs 72.927 million
According to Rule 2.27 of PFR Vol-I, no payments may be made on
account of increases to pay until the additional expenditure hereby caused has
been provided for in the budget estimates and duly sanctioned.
During audit of DEA D.G.Khan, it was observed that Deputy District
Education Officer (M-EE) D.G.Khan made payment of Rs 72.927 million against
arrears of pay and allowances without additional budget. Furthermore, the
vouched accounts were also not produced to Audit for verification.
Due to weak internal controls, payment against arrears of pay and
allowances was made without getting additional budget.
Payment of arrears without additional budget resulted in irregular
expenditure of Rs 72.927 million.
The matter was reported to the CEO and DDO concerned in August,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends fixing responsibility on the person (s) at fault besides
regularization of the expenditure from the competent authority, under intimation
to Audit.
[AIR Para:20]
4.2.2.2 Mis-procurement of IT Equipment - Rs 21.957 million
According to S&GAD Department Letter No. ADMN(PPRA)10-2/2013
dated 13-01.2014, all procurement opportunities over two million rupees should
be advertised on the PPRA‟s website as well as in other print media or
newspapers having wide circulation. The advertisement in the newspapers shall
principally appear in at least two national dailies, one in English and the other in
Urdu.
87
During audit of DEA D.G.Khan, it was observed that Chief Executive
Officer DEA procured furniture, computer chairs, printers, UPS and computers of
Rs 21.957 million during 2017-18. The advertisement was made in two Urdu
newspapers instead of one in Urdu and other in English. Furthermore, the
advertisement was not advertised on PPRA website.
Due to non-compliance of rules, expenditure was incurred without
observing codal formalities.
Non-observance of the Government instructions resulted in irregular
expenditure of Rs 21.957 million
The matter was reported to the CEO in August, 2018. DDOs did not
submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends fixing responsibility on the person(s) at fault besides
regularization of the expenditure from the competent authority, under intimation
to Audit.
[AIR Para: 15]
4.2.2.3 Unauthorized delayed acceptance of tender - Rs 21.957 million
According to general condition 1.2 of Contract Agreement of C&W
department, offer rates will remain valid for a period of 3 months from the date of
opening the tender.
During audit of DEA D.G.Khan, it was observed that Chief Executive
Officer DEA, opened the tenders for construction work of various schools for Rs
21.957 million on 09.04.2016. The acceptance against the tenders were issued
during 2017-18, after lapse of 5.5 months.
Due to weak internal controls, tenders were accepted after lapse of valid
period i.e. 3 months.
Acceptance of tender after lapse of valid period resulted in unauthorized
expenditure of Rs 21.957 million.
88
The matter was reported to the CEO in August, 2018. DDO did not
submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends fixing responsibility on the person(s) at fault besides
regularization of the expenditure from the competent authority, under intimation
to Audit.
[AIR Para:17]
4.2.2.4 Payment of pending liabilities out of allocation for current
year - Rs 21.956 million
As per rule 2.10 (b) (3) of the PFR Vol-I, no charges / claims of previous years
should be allowed to stand over to be paid from the grant of another year.
During audit of DEA D.G.Khan, it was observed that Chief Executive
Officer DEA, made a payment of Rs 21.956 million to Ora Tech Systems (Pvt.)
Ltd for purchase of IT equipment for construction of lab in various schools of
D.G.Khan during 2017-18, whereas the expenditure was pertained to previous
financial year i.e 2016-17.
Due to weak internal and financial controls, liabilities of previous years
were paid out of current year budget allocation.
Non-observance of codal formalities resulted in unauthorized expenditure
of Rs 21.956 million.
The matter was reported to the CEO in August, 2018. DDO did not
submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends investigation of the matter for non-observance of rules
besides regularization of the expenditure from the competent authority, under
intimation to Audit.
[AIR Para:14]
89
4.2.2.5 Unauthorized expenditure out of SMC / NSB fund – Rs 17.604
million
According to Government of Punjab School Education Department letter
No.SO(S-III)2-12/2006 dated 06.08.2007, School Council Policy 2007 amended
in 2013, all expenditure shall be incurred with prior approval of the school
council and all purchases / execution of work shall be carried out in a transparent
and economical manner. Furthermore, according to Sr. No.(6.1and 6.2) of the
Policy, the EDO (Education) will monitor, through Dy. DEOs utilization of the
school council funds. Dy. DEO/AEOs will monthly inspect the record, work and
performance of School Council.
During audit of DEA D.G.Khan, it was observed that Various head
teachers under the administrative controls of following Dy. DEOs withdrew
funds of Rs 17.604 million during 2017-18 out of NSB without proof of actual
work done, completion report, rough cost estimate, stock entry, approval of valid
school management council and proof of consumption of stores. Furthermore, the
work done was never inspected or verified by the education authorities. The
detail is given below:
(Rupees in million)
Sr.
DDOs Description Amount
No.
Dy. DEO (EE-M) Purchase of uniform, school bags &
1 D.G.Khan 1.601
stationery
Dy. DEO (EE-W) Kot
2 Chutta Repair Maintenance/ Development work 6.832
Purchase of uniform, school bags &
3 Dy. DEO (EE-W) Taunsa 1.483
stationery
4 Dy. DEO (EE-M) Taunsa Store Items 1.007
5 GHSS Yaroo Repair Maintenance/ Development work 2.185
Dy. DEO (EE-W)
6 D.G.Khan Repair Maintenance, Salary etc. 4.496
Total 17.604
Due to non-compliance of rules, payment was made without necessary
monitoring of higher authorities.
Non-observance of the Government instructions resulted in unauthorized
expenditure of Rs 17.604 million.
90
The matter was reported to the CEO and DDOs concerned in August,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends inquiry of the matter, fixing responsibility and
appropriate action on the person(s) at fault besides regularization of the matter,
under intimation to Audit.
[AIR Para No.23,16,16,18,10,20]
4.2.2.6 Unjustified allocation of Hill Allowance - Rs 13.816 million
According to Government of Punjab Finance Department letter No.
FD.SR-1/9-29/2016 dated 18.07.2016, Hill Allowance was revised w.e.f.
01.07.16 for civil servant of Punjab Government serving in Murree, Kotli Sattian
and Khauta Tehsil as detail below:
BPS Existing Rate Revised Rate
1-16 500 1,000
16 750 1,500
17 and above 1,000 2,000
During audit of DEA D.G.Khan, it was observed that Chief Executive
Officer DEA, allocated an amount of Rs 13.816 million to various DDOs of
Education Department on account of Hill Allowance for the year 2017-18.
Neither the hilly area was declared by the Government nor was authorization of
hill allowance by the Government produced. Furthermore, no school was located
in the hilly areas.
Due to weak internal controls, funds were allocated for inadmissible
allowance.
Allocation of fund for inadmissible allowances resulted in unjustified
allocation of Rs13.816 million.
The matter was reported to the CEO in August, 2018. DDO did not
submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
91
Audit recommends fixing responsibility on the person(s) at fault besides
investigation of the matter, under intimation to Audit.
[AIR Para:13]
4.2.2.7 Unauthorized payment of conveyance allowance –
Rs 8.718 million
According to Rule 1.15 of the Punjab travelling allowance rules 1976 and
the Government of the Punjab education department (School Wing) letter No. So
(S-III) 1-2-16/2007 dated 24.09.2007, conveyance / mobility allowance is not
admissible during the period of leave of any kind or vacations. Furthermore,
according to letter No. FD-PC.38-8/77 dated 05.07.1977, issued by the Finance
Department, government of the Punjab, no conveyance allowance is admissible
to government servants having residences within premises of the office or
availing facility of official vehicle.
During audit of DEA D.G.Khan, it was observed that Fifteen (15) DDOs
under the administrative control of CEO (DEA) D.G.Khan paid conveyance
allowance of Rs 8.718 million to the employees despite the fact that the said
allowance was not admissible during vacations, leave period and to the
employees availing facility of vehicle. (Annexure-C/DGK)
Due to weak administrative controls, inadmissible conveyance allowance
was paid.
Payment of inadmissible conveyance allowance resulted in loss of
Rs8.718 million.
The matter was reported to the CEO and DDOs concerned in August,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends inquiry and fixing responsibility on the person(s) at fault
besides recovery of Rs 8.718 million, under intimation to Audit.
[AIRParas:4,5,1,6,4,5,7,4,12,14,1,7,2,3,4,2,6,4,11,8,1,4,5,
1,9,1,23,17,1,5,6,2,2,2,9]
92
4.2.2.8 Unjustified transfer of funds to school - Rs 8.631 million
According to Rule 2.31 of PFR Vol-I, a drawer of bill for pay, allowance,
Contingent & other expenses will be held responsible for any over charges,
frauds and misappropriations. Furthermore, according to B&R Code Paragraph
4.5, No payment should be made without detail measurement in the measurement
book.
During audit of DEA D.G.Khan, it was observed that Deputy District
Education Officer (EE-M) D.G.Khan, transferred NSB funds of Rs 8.631 million
for construction work of schools. Funds could not be utilized due to non-
availability of technical staff and non-preparation of technical estimate. The
detail is given below:
(Amount in rupees)
No. of
Sr. Estimated
EMIS Code School Name Classroom to be
No. Cost
Constructed
1 32110089 GES Gabol Wala 2 821,966
2 32110090 GES Aliani 2 821,966
3 32110097 GES Bilher 2 821,966
4 32110098 GES Jinnah Colony 2 821,966
5 32110101 GES Tibi Eseran 1 410,983
6 32110160 GES Mamori 1 410,983
7 32110256 GPS Kaoray Wala Kotla Sikhani 1 410,983
8 32110405 GES Wahi King Rani 2 821,966
9 32110414 GES Paigah 1 410,983
10 32110465 GES Jahaan Khan 2 821,966
11 32110487 GPS Thull Sobhah 1 410,983
12 32111127 GPS Hafiz Abad No.2 1 410,983
13 32111143 GES Sindh Janubi Clairee 2 821,966
14 32111320 GPS Allah Abad 1 410,983
Total 21 8,630,643
Due to weak internal controls, funds were transferred without technical
estimate.
Non-utilization of funds resulted in unjustified transferred of funds of Rs
8.631 million.
The matter was reported to the CEO and DDO concerned in August,
2018. DDO did not submit replies.
93
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends inquiry of the matter and fixing responsibility on the
person(s) at fault, under intimation to Audit.
[AIR Para:18]
4.2.2.9 Non-deduction of income tax and sales tax – Rs 7.186 million
According to Section 153(1) and 1(c) of Income Tax Ordinance, 2001,
every prescribed person, while making a payment in full or part, shall deduct tax
at the specified rate from the gross amount payable. Furthermore, according to
Clause 1.3 of Sales Tax Special Procedure (Withholding) Rules, 2007,
withholding agents are required to deduct an amount equal to 1/5th (20 percent)
of the total Sales Tax. Moreover, according to Rule 5 of Punjab Sales Tax on
Services (Withholding) Rules, 2012, a withholding agent shall deduct Sales Tax
at the applicable rate of the value of taxable services provided to him from the
payment due to the service provider.
During audit of DEA D.G.Khan, it was observed that the following DDOs
of District Education Authority, made payments against supply of goods,
rendering of services and execution of contracts during 2007-18. However, an
amount of Rs7.186 million on account of Income Tax, General Sales Tax and
Punjab Sales Tax on Services was not/less deducted from the payments. The
detail is given in the following table:
(Rupees in million)
Sales Tax
Income Sales
Sr. No. DDOs on Amount
Tax Tax
Services
1 Dy. DEO (EE-M) D.G.khan 0 1.358 0 1.358
2 Dy. DEO (EE-W) Kot Chutta 0.558 0.309 0 0.867
3 GGHSS vehova 0.061 0 0.034 0.095
4 Dy. DEO (EE-W) Taunsa 0 0.185 0 0.185
5 GGHS Shadan Lund 0.039 0.052 0 0.091
6 GGHS Sakhi Sarwar 0.046 0.058 0 0.104
7 Dy. DEO (EE-M) Taunsa 0.321 0.211 0 0.532
8 Dy. DEO (EE-M) Kot Chutta 0 0.960 0 0.960
9 GGHS Kot Chutta 0 0.068 0 0.068
10 Dy. DEO (EE-W) D.G.Khan 0.514 0.136 0 0.650
0.316 0.069 0 0.385
11 CEO (DEA)
0.076 0 0 0.076
94
Sales Tax
Income Sales
Sr. No. DDOs on Amount
Tax Tax
Services
1.577 - - 1.577
12 GGHSS Gaddai 0 0.238 0 0.238
Total 3.508 3.644 0.034 7.186
96
Audit recommends inquiry and fixing responsibility on the person(s) at
fault, besides regularization of the expenditure, under intimation to Audit.
[AIR Paras:14,9,25,12,19,14]
4.2.2.12 Expenditure without advertisement on PPRA website -
Rs 4.947 million
According to Rule 9 of Punjab Procurement Rules 2014, a procuring
agency shall announce in an appropriate manner all proposed procurement for
each financial year and shall proceed accordingly without any splitting or
regrouping of the procurement so planned. The annual requirements thus
determined would be advertised in advance on the PPRA‟s website.
During audit of DEA D.G.Khan, it was observed that the following
Officers of District Education Authority, incurred an expenditure of Rs 4.947
million for purchase of various items without advertisement on PPRA website.
The detail is given below:
(Rupees in million)
Sr.
DDOs Description Amount
No.
1 GGHS Vehova General Store items 1.053
Construction work and purchases
2 GGHS Shahdan Lund 0.605
against security Measures
3 GGHS Nutkani Furniture and Stationery 0.231
4 GGHS Sakhi sarwar Furniture, Store item 0.623
5 CEO Education Stationery 0.380
6 GGHS Kot Chutta Vocational items, Stationery 0.881
Stationery, furniture, etc. 0.443
7 GGHSS Gaddai Others, COS 0.290
Furniture, Plant and Machinery 0.441
Total 4.947
Due to weak financial controls, advertisement was not floated on PPRA
website.
Non-compliance of the Government instructions resulted in irregular
expenditure of Rs 4.947 million.
The matter was reported to the CEO and DDOs concerned in August,
2018. DDOs did not submit replies.
97
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends fixing the responsibility on the Officer concerned
besides regularization of the expenditure from the competent authority, under
intimation to Audit.
[AIR Paras:7,11,8,7,7,7,17,18,19]
4.2.2.13 Unauthorized payment of inadmissible allowances – Rs 4.907
million
According to Rule 1.15(2) of the Punjab Traveling Allowance Rules,
Conveyance Allowance will be admissible only for the period during which the
civil servant held the post to which the conveyance is attached and will not be
admissible during leave or joining time. Further according to Government of the
Punjab, Finance Department letter No. FD.SR.I.9-4/86 (PR) (P) dated
15.10.2011, Conveyance Allowance was not admissible to the Government
employees residing within work premises.
During audit of DEA D.G.Khan, it was observed that the DDOs of
District Education Authority, allowed payment of Charge allowance, inspection
allowance, Hill allowance, Ad hoc allowances, DTE allowance, computer
allowance of Rs 4.907 million during 1993-18, which were not admissible.
(Annexure-D/DGK)
Due to weak financial controls, inadmissible allowances were paid to the
employees.
Grant of inadmissible allowances resulted in loss of Rs 4.907 million to
the Government.
The matter was reported to the CEO and DDOs concerned in August,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
98
Audit recommends recovery of Rs 4.907 million, besides fixing
responsibility on the person(s) at fault, under intimation to Audit.
[AIR Paras: 1,2,3,6,11,13,14,15,10,8,9,11,27,7,8,9,10,15,16,17,11,12,2,5,
1,6,7,8,3,1,4,6,7,8,10,5,7,3,7,6,9]
4.2.2.14 Less recovery on account of old material – Rs 4.210 million
According to Additional Clause 22 of the Contract Agreement of C&W
department, the cost of material received from dismantling, if any, will be
deducted from the bill of the contractor at market rates if it is used by him on
construction work. If the contractor does not return the unused dismantled
materials, its cost will be recovered from his bill at double the market rates.
During audit of DEA D.G.Khan, it was observed that the Chief Executive
Officer DEA, collected an amount of Rs 4.210 million on account of dismantled
material from the contractors, but the rate assessed by the Department as market
rate was not charged in double. (Annexure-E/DGK)
Due to weak financial controls, less amount was recovered on account of
old material.
Less recovery on account of old material resulted in loss of Rs 4.210
million to the Government.
The matter was reported to the CEO in August, 2018. DDO did not
submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends fixing responsibility on the person(s) at fault besides
recovery of Rs 4.210 million from the contractors, under intimation to Audit.
[AIR Para:27]
4.2.2.15 Doubtful expenditure due non-accountal of store – Rs 3.719
million
According to Rule 2.33 of PFR Vol-I, every Government servant should
realize fully and clearly that he would be held personally responsible for any loss
sustained by the government through fraud or negligence on his part.
99
During audit of DEA D.G.Khan, it was observed that the schools under
the administrative control of Dy.DEO (MEE) D.G.Khan and Dy. DEO (MEE)
Kot Chutta drew an amount of Rs 3.719 million during 2017-18 for purchase of
furniture, solar plates, tablets etc. but the relevant stock /assets register was not
produced, without which the authenticity of expenditure could not be ascertained.
Furthermore, in most of the cases, specification i.e quality, length, width and
height or company, capacity etc. was not mentioned on the bill. The detail is
given below:
(Rupees in million)
Sr. No. DDOs No. of Schools Amount
1 Dy. DEO (EE-M) D.G.Khan 37 2.344
2 Dy. DEO (EE-M) Kot Chutta 53 1.375
Total 3.719
Due to weak internal controls, the purchased items were not accounted for
in the relevant stock register.
Purchases without accountal of stores resulted in unauthorized
expenditure of Rs 3.719 million.
The matter was reported to the CEO and DDOs concerned in August,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends fixing responsibility on the person(s) at fault besides
regularization of the expenditure from the competent authority, under intimation
to Audit.
[AIR Paras:24,16]
4.2.2.16 Non-reduction of allowances after regularization of services –
Rs 3.628 million
According to Clause J,K & L of S&GAD Department Notification No.
DS (O&M)5-3/2004 contract (MF) dated 14th October, 2009, the salary of the
regularized employees shall be fixed in accordance with the pay / scale (s) plus
usual allowances prescrbed for the post (s) against which they have been
100
appointed. The officials will also not be entitled to the payment of 30% social
security benefit.
During audit of DEA D.G.Khan, it was observed that the DDOs did not
reduce / discontinue the allowances upon regularization of services of the
contract employees, which resulted in overpayment of Rs 3.628 million during
2017-18. (Annexure-F/DGK)
Due to weak financial management, inadmissible allowances were not
discontinued / deducted from the pay of the employees whose services were
regularized.
Grant of inadmissible allowances resulted in overpayment of Rs 3.628
million to the employees.
The matter was reported to the CEO and DDOs concerned in August,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends inquiry and fixing responsibility on the person(s) at
fault, besides recovery of Rs 3.628 million, under intimation to Audit.
[AIR Paras:1,2,3,2,4,12,2,8,5,3,1,5,8,5,3,9,10,11,13]
4.2.2.17 Unjustified transfer of SMC funds to closed schools - Rs 2.388
million
According to Rule 2.31 of PFR Vol-I, a drawer of bill for pay, allowance,
Contingent & other expenses will be held responsible for any over charges,
frauds and misappropriations.
During audit of DEA D.G.Khan, it was observed that Chief Executive
Officer DEA, transferred an amount of Rs 2.388 million to the schools on
account of SMC Fund during 2017-18. Scrutiny of the record revealed that these
schools were closed as per PMU report. (Annexure-G/DGK)
Due to weak financial controls, funds were transferred to closed schools.
Transfer of funds to closed school resulted in wastage of financial
resources of Rs 2.388 million.
101
The matter was reported to the CEO in August, 2018. DDOs did not
submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends inquiry of the matter, fixing responsibility on the
person(s) at fault besides recovering back the transferred amount, under
intimation to Audit.
[AIR Para:9]
4.2.2.18 Unauthorized retention of public money in DDO account -
Rs 2.355 million
According to Rule 2.10(3) of PFR Vol-1, all inevitable payments are
ascertained and liquidated at the earliest possible date. Furthermore, Rule 2.10(5)
of ibid states that no money is withdrawn from the treasury unless it is required
for immediate disbursement or has already been paid out of the permanent
advance.
During audit of DEA D.G.Khan, it was observed that the following DDOs
withdrew an amount of Rs 2.355 million out of the Government treasury during
2017-18. However, the same was not disbursed to the concerned claimants till
June 2018. A heavy closing balance was being shown in the bank statements
concerned. The detail is given below:
(Rupees in million)
Closing Balance
DDO Account No.
as on 30.06.18
GGHS Vehova 16349-8 0.292
4843-4 NBP/4039452250 1.034
CEO (DEA)
5051-8/4039453848 NBP 1.029
Total 2.355
Due to weak financial management, Government funds drawn from the
Government treasury were not promptly disbursed to the concerned claimants.
Delay in disbursement of the Government money resulted in unauthoized
retention of public money of Rs 2.355 million.
102
The matter was reported to the CEO and DDOs concerned in August,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends inquiry, fixing responsibility on the person(s) at fault
besides regularization of the expenditure, under intimation to Audit.
[AIR Paras:10,3]
103
Grant of inadmissible annual increment resulted in overpayment of Rs
2.212 million to the employees.
The matter was reported to the CEO and DDOs concerned in August,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends inquiry and fixing responsibility on the person(s) at
fault besides recovery of Rs 2.212 million, under intimation to Audit.
[AIR Paras:9,16,19,30,2,10,4,6,2,12]
4.2.2.20 Doubtful payment due to non-maintenance of security deposit
register – Rs 2.151 million
As per Clause 5.1(II)(d), of B&R Code, when a sum so held in deposit is
ultimately paid to the contractor concerned, his acknowledgement should be set
forth such particulars as would establish the settlement of this account in
connection with the work concerned. Security Deposit Register shall be
maintained and any receipt and return will be debited and credited in the
concerned account.
During audit of DEA D.G.Khan, it was observed that the Chief Executive
Officer DEA, paid Rs 2.151 million to the contractors on account of security
deposit during 2017-18, without maintaining security deposit register. Without
security deposit register, the information regarding receipt and return of securities
to contractors could not be traced out.
(Amount in rupees)
Running
Scheme 10% Security
Bill
2nd bill Re construction of 4 Nos. Classrooms in GGHS Sarwar Wali 108,702
3rd bill Re construction of 3 Nos. class rooms at GGHS Ghous Abad 118,752
4th Bill Re construction of 4 class rooms in GGPS Mahmood abad 59,635
3rd bill Re construction of 8 class room in GBHS Sakhi sarwar 258,769
3rd bill Re construction of 3 class rooms in GES Thatha Gaboolan 114,075
4th Bill Re construction of seven class rooms in GES Paigah 658,310
4th Bill Re construction of 4 class rooms in GBHS Sarwar Wali 99,321
3rd bill Re construction of four class rooms in GGES Mundrani 154,390
4th Bill Re construction of four class rooms in GBHS Shahoo Buzdar 88,189
104
Running
Scheme 10% Security
Bill
3rd bill Re construction of four class rooms in GBHS Mian Pheroo 225,014
4th Bill Re construction of two class rooms in GBHS Lohar Wala 77,415
3rd bill Re construction of two class rooms in GGHSS City D.G.Khan 77,221
4th Bill Re construction of seven class rooms in GBHS Aali Wala 62,913
3rd bill Construction of boundary wall, at GGMPS Dau Shumali 48,014
Total 2,150,720
Due to weak financial controls, security deposit register was not
maintained by the department.
Non-maintenance of security deposit register resulted in unauthentic
payment of Rs 2.151million.
The matter was reported to the CEO in August, 2018. DDO did not
submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends inquiry of the matter and fixing responsibility on the
person(s) at fault besides production of record as proof about receipt of securities,
under intimation to Audit.
[AIR Para:32]
4.2.2.21 Non-recovery of fine from the employees – Rs 2.059 million
According to Section 4(1)(a)(iii) of the Punjab Employees Efficiency,
Discipline and Accountability Act 2006, the Competent Authority may, by an
order in writing, impose penalty of fine not exceeding basic pay of one month.
During audit of DEA D.G.Khan, it was observed that Supervisory officers
of District Education Authority, imposed minor penalty of fines of Rs 2.059
million on 792 employees of different categories working under the
administrative control of District Education Officers and Deputy District Officers
of D.G.Khan during 2017-18. However, the DDOs and Administrative Officers
did not recover fines from the employees. The detail is as under:
105
(Amount in rupees)
No. of
Sr. No. DDOs Amount
Employees
1 Dy. DEO (EE-M) D.G.Khan 82 496,712
2 56 142,000
Dy. DEO (EE-W) Kot Chutta
3 18 31,000
4 Dy. DEO (W-EE) Taunsa 148 146,500
5 Dy. DEO (M-EE) Taunsa 239 678,500
6 Dy. DEO (EE-M) Kot Chutta 46 89,000
7 Dy. DEO (EE-W) D.G.Khan 203 475,000
Total 792 2,058,712
106
(Rupees in million)
Sr.
DDOs Description of Receipts Amount
No.
Inspection Fee 0.503
Registration Fee 0.258
1 Chief Executive Officer (DEA)
Penalty for late supply 0.372
Professional tax 0.070
2 GGHS Sakhi Sarwar Farogh-e-Taleem 0.312
Total 1.515
Due to weak financial management, the Government receipts were not
collected.
Non-collection of receipts resulted in loss to the Government of Rs 1.515
million.
The matter was reported to the CEO and DDOs concerned in August,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends recovery of Rs1.515 million and its deposit into the
Government treasury besides fixing responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Paras:1,4,6,31,1]
4.2.2.23 Doubtful expenditure out of NSB fund - Rs 1.283 million
According to School Council Policy circulated vide Government of the
Punjab School Education Department No.SO(S-III)2-12/2006 dated 06.08.2007,
all expenditure shall be incurred with prior approval of the school council and all
purchases/ execution of work shall be carried out in a transparent and economical
manner.
During audit of DEA D.G.Khan, it was observed that Head teachers of the
schools under the administrative control of Dy. DEO (EE-W) D.G.Khan and Dy.
DEO (EE-M) D.G.Khan and Headmistress GGHS Gaddai withdrew an amount of
Rs 1.283 million on account of salaries, Uniform, stationery, earth work and
purchase of computers. No physical verification and inspection reports of
107
purchases were on record. Furthermore, in case of GGHS Gaddai, six computers
could not be physically verified in the lab. The detail is given below:
Sr. No. of
DDOs Period Description Amount
No School
Salaries to care
1 Dy. DEO (EE-M) D.G.Khan 2 95,538
2017-18 giver
2 Dy. DEO (EE-W) D.G.Khan Uniform, stationery 20 887,912
3 Headmistress GGHS Gaddai 1993-2018 Computer 1 300,000
Total 1,283,450
Due to weak internal controls, amounts were drawn without proof of
actual expenditure.
Withdrawal of amount without proof of actual purchases resulted in
unauthentic expenditure of Rs 1.283 million.
The matter was reported to the CEO and DDOs concerned in August,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends detailed inquiry, physical verification of purchases,
fixing responsibility on the person(s) at fault, under intimation to Audit.
[AIR Paras:10,22,15]
4.2.2.24 Non-obtaining of bid security from the supplier – Rs 1.098
million
According to Rule 27of the Punjab Procurement Rules 2013, the
procuring agency may require the bidders to furnish a bid security not exceeding
five percent of the bid price.
During audit of DEA D.G.Khan, it was observed that Chief executive
Officer DEA, did not obtain bid security of Rs 1.098 million from the supplier for
purchase of IT equipment during 2017-18 in violation of above mentioned
Government instructions. The detail is given below:
108
(Rupees in million)
Total Bid security
Item Supplier
Value five percent
Intel Core i5 computer , printer, network Ora Tech Systems
21.957 1.098
devices, smart board, UPS, Table and chairs (Pvt.) Ltd.
Due to weak financial controls, bid security was not received from the
supplier.
Non-obtaining of bid security of Rs 1.098 million resulted in violation of
the Government instruction as well as putting the procurement at risk.
The matter was reported to the CEO in August, 2018. Neither any reply
was submitted nor was DAC meeting convened, despite efforts made by Audit.
No progress was intimated to Audit till finalization of this Report.
Audit recommends fixing responsibility on the person(s) at fault besides
regularization of matter from the competent authority, under intimation to Audit.
[AIR Para: 5]
109
CHAPTER 5
5.1 District Education Authority, Layyah
5.1.1 Introduction:
“District Education Authority, Layyah was established on 01.01.2017
under Punjab Local Government Act 2013”. DEA, Layyah is a body corporate
having perpetual succession and a common seal, with power to acquire / hold
property and enter into any contract and may sue and be sued in its name.
The functions of District Health Authorities, are elaborated in the Punjab
Local Government Act, 2013. According to that the District Education Authority
Layyah is responsible to:
To establish, manage and supervise primary, elementary, secondary and
higher secondary school, adult literacy and non-formal basic education,
special education institutions of the Government in the District;
To ensure free and compulsory for children of age from five to sixteen
year as required under article 25-A of the constitution;
To undertake students assessment and examination, ranking of schools on
terminal examination results and targets, promotion of co-curricular
activities, sports, scouting, girls guide, red crescent, award of scholarships
and conduct of science fairs in Government and private school;
To approve the budget of Authority and allocate funds to educational
institutions;
To plan, execute and monitor all development schemes of educational
institutions working under the Authority, provide that Authority may
outsource its development works to other agencies or school councils;
To constitute school management councils which may monitor academic
activities;
110
DEA Layyah manages the following schools / education offices:
Description No. of office / schools
Primary Schools 1114
Middle Schools 248
High Schools 154
Higher Secondary Schools 08
Dy. DEO (EE-M) 03
Dy. DEO (EE-W) 03
DEO (Elementary Education) 01
DEO (Secondary Education) 01
CEO (District Education Authority) 01
111
(Rupees in million)
112
(Rupees in million)
113
5.1.3 Brief Comments on the Status of Compliance of MFDAC Audit
paras 2017-18
Audit paras reported in MFDAC of last year Audit Report, which have
not been attended in accordance with the directives of DAC, have now been
reported in part-II of Annexure-A.
114
5.2 AUDIT PARAS
115
Due to weak financial management, the record was not produced for audit
verification.
Non-production of record created doubt regarding legitimacy of the
expenditure of Rs 223.681 million.
The matter was reported to the CEO and DDOs concerned in October,
2018. In DAC meeting held on 27.12.2018, DDOs replied that record is available
for verification but supporting documents were not available for verification.
DAC directed the DDOs to produce the record without further delay. No
progress was intimated to Audit till finalization of this report.
Audit recommends to inquire the matter, fix responsibility and
disciplinary action on the person(s) at fault for non-production of record, and to
ensure that the record is produced to Audit for scrutiny.
[AIR Paras:10,7,14,2,21,10,15,15,38,8,13,19,16,4,8,17]
116
5.2.2 Irregularities & Non-Compliance
119
(Rupees in million)
Sr. No. DDOs Description Amount
1 DEO (EE-W) Layyah 0.576
2 Dy. DEO (EE-M) Choubara 4.845
3 HM GBHS Chowk Azam 2.161
4 Dy. DEO (EE-M) Layyah Payment to supplier 1.530
5 Dy. DEO (EE-W) Layyah 0.400
6 GGHS Karor 1.870
7 GBHS Karor 4.691
Total 16.073
Due to weak financial management, payment to supplier was made in
cash.
Cash payments made to contractors / employees resulted in irregular
payments of Rs16.073 million.
The matter was reported to the CEO and DDOs concerned in October,
2018. In DAC meeting held on 27.12.2018, DDO replied that the expenditure
was incurred in urgency. The reply was not tenable as expenditure was made in
cash.
DAC directed the DDOs to get the expenditure regularized from the
competent authority. No progress was intimated to Audit till finalization of this
report.
Audit recommends inquiry and fixing responsibility on the person (s) at
fault besides regularization of the expenditure from the competent authority,
under intimation to Audit.
[AIR Paras:3,26,8,22,14,10,2]
5.2.2.4 Non-deduction of Taxes – Rs 11.363 million
According to Section 153(1) and 1(c) of Income Tax Ordinance, 2001,
every prescribed person while making a payment in full or part shall deduct tax
from the gross amount payable at the rate specified in Division III of Part III of
the First Schedule. Furthermore, according to Section 1.3 of Sales Tax Special
Procedure (Withholding) Rules, 2007, withholding agents falling under category
“A” were required to deduct an amount equal to 1/5th (20 percent) of the total
Sales Tax shown in Sales Tax invoice issued by registered persons, whereas, on
120
purchase of taxable goods from unregistered persons, Sales Tax was required to
be deducted at the applicable rate of the value of taxable supplies. Furthermore,
according to Rule 5 of Punjab Sales Tax on Services (Withholding) Rules, 2012, a
withholding agent, having Free Tax Number (FTN) or National Tax Number
(NTN) and falling under clauses (a), (b), (c), (d) or (e) of sub-rule 2 of rule 1,
shall on receipt of taxable services from an unregistered service provider, deduct
Sales Tax at the applicable rate of the value of taxable services provided to him
from the payment due to the service provider.
During audit of DEA Layyah, it was observed that the following DDOs
of District Education Authority, made payments against supply of goods,
rendering of services and execution of contracts etc. during 2007-18. However, an
amount of Rs 11.363 million on account of Income Tax, General Sales Tax
and Punjab Sales Tax on Services was not/less deducted from the payments. The
detail is given below:
(Rupees in million)
PST/ Withholding
Income
Sr. No. DDOs Sales Tax on Amount
Tax
Tax Services
1 Dy. DEO (EE-W) Choubara 0.081 0.212 - 0.293
2 Dy. DEO (EE-M) Choubara 0.266 0.091 - 0.357
3 HM Special Education Center 0.356 0.903 0.037 1.259
5 Dy. DEO (EE-W) Layyah 0.126 0.330 - 0.456
6 HM GHSS Jaman Shah 0.045 0.331 - 0.376
7 CEO (Education) 1.804 0 - 1.804
8 Dy. DEO (EE-M) Layyah 0.995 3.929 - 4.924
9 Dy. DEO (EE-M) Karor 0.859 1.035 - 1.894
Total 4.532 6.831 0.037 11.363
121
DAC directed the DDOs to recover the outstanding amount within two
months. No progress was intimated to Audit till finalization of this report.
Audit recommends recovery of Rs 11.363 million besides fixing
responsibility on the person(s) at fault, , under intimation to Audit.
[AIR Paras:8,28,30, 11,16, 12,13,7,9,10,12,18,26,27,28,29]
5.2.2.5 Loss due to non-reduction of bricks rate- Rs 8.394 million
According to Market Rate System issued from 2005-06 to 2015-16 by the
Government of Punjab Finance Department, (i) The composite rate is to be
reduced by 7% and 14%, if 2nd or 3rd class bricks are used.
During audit of DEA Layyah, it was observed that Chief Executive
Officer DEA made payment of Rs 59.959 million during 2017-18 against brick
work for construction of various schools. However, neither the amount was
reduced by Rs 8.394 million nor lab test of bricks from prominent laboratory for
assessing the 1st, 2nd or 3rd class bricks was available.
Due to weak financial controls, payments to the contractor were made
without reducing bricks rate.
Non-reduction of bricks rate resulted in loss of Rs 8.394 million to the
Government exchequer.
The matter was reported to the CEO and DDO concerned in October,
2018. In DAC meeting held on 27.12.2018, DDO replied that bricks were used of
A Class as per specification but lab test were not available.
DAC directed the DDO to recover the overpaid amount within two
months. No progress was intimated to Audit till finalization of this report.
Audit recommends that the documentary proof of lab test may be
provided to prove the utilization of 1st class bricks otherwise recovery of Rs
8.394 million from the contractor, under intimation to Audit.
[AIR Para:2]
5.2.2.6 Payments of salaries after transfer-Rs 7.261 million
According to Rule 9(b) of Punjab District Authorities(Accounts) Rules
2017, the drawing and disbursing officer and payee of the pay, allowances,
122
contingent expenditure or any other expense shall be personally responsible for
any overcharge, fraud or misappropriation and shall be liable to make good that
loss.
During audit of DEA Layyah, it was observed that the following officer of
District Education Authority, paid an amount of Rs 7.261 million on account of
pay and allowances to employees during 2017-18. Scrutiny of the relevant record
reveals that employees were transferred to other offices/institutions but their pay
was not discontinued. The detail is given below:
(Rupees in million)
Sr. No. of
DDOs Amount
No Employees
1 HM Special Education Center Layyah 4 1.366
2 GHSS Jaman Shah 3 4.876
3 Dy. DEO (EE-M) Choubara 1 0.443
4 Dy. DEO (EE-M) Karor 1 0.576
Total 7.261
Due to weak financial controls, the pay of the staff was not stopped after
their transfer to other institutions.
Non-stoppage of pay of employee after transfer resulted in unjustified Pay
of Rs 7.261 million
The matter was reported to the CEO and DDOs concerned in October,
2018. In DAC meeting held on 27.12.2018, DDOs replied that pay of concerned
officials has been stopped. The reply was not tenable as no certificate from DDO
and DAO office was produced.
DAC directed the DDOs to adjust the unjustified amount. No progress
was intimated to Audit till finalization of this report.
Audit recommends that the pay of the staff transferred should be got
adjusted/ recovered, under intimation to Audit.
[AIR Paras:9,3,21,18]
123
5.2.2.7 Non-obtaining of additional performance security required for
below quotation/tender- Rs 6.901 million
According to Government of Punjab, Finance Department letter No.
RO(Tech)FD 1-2/83 VI (P) dated 24th January, 2006 the contractor shall deposit
additional performance security as subsequent %age below the estimated cost.
During audit of DEA Layyah, it was observed that CEO DEA, awarded
the schemes of works to contractor below quotation but additional performance
security of Rs 6.901 million from the scheduled bank was not obtained which
was required for below quotation/ tender as noted above. Non-obtaining of
additional performance security from contractors resulted in undue financial
support to the contractors. (Annexure-H/LYH)
Due to weak internal and financial controls, contract was awarded below
quotation without obtaining additional performance security.
Non-obtaining of Additional performance security resulted in completion
of schemes at risk.
The matter was reported to the CEO and DDOs concerned in October,
2018. In DAC meeting held on 27.12.2018, DDOs replied that before awarding
work additional performance security was obtained. The reply was not tenable as
no documentary proved of collection was produced.
DAC directed the DDOs to recover the additional performance security
from concerned. No progress was intimated to Audit till finalization of this
report.
Audit recommends fixing responsibility on the person(s) at fault beside
regularization of the expenditure with sanction of competent authority, under
intimation to Audit.
[AIR Para:8]
5.2.2.8 Non-maintenance of security deposit register resulting in
doubtful deduction - Rs 6.336 million
As per Clause 5.1(II)(d), of B&R Code “when a sum so held in deposit is
ultimately paid to he contractor concerned, his acknowledgement should be set
forth such particulars as would establish the settlement of this account in
124
connection with the work concerned. It is further explained that security deposit
Register shall be maintained and any receipt and return will be debited and
credited in the concerned account.
During audit of DEA Layyah, it was observed that CEO DEA, deducted
an amount of Rs 6.336 million on account of security from the contractor bills but
neither the security deposit register, which contains the information of receipt and
return of securities of contractors was maintained nor the deducted 10% security
deposit amount was transferred to concerned account by the department.
Due to weak internal controls, security deposit register was not
maintained.
Non-maintaining of security deposit register, the chances of
misappropriation cannot be overruled.
The matter was reported to the CEO and DDOs concerned in October,
2018. In DAC meeting held on 27.12.2018, DDOs replied that security register
for the said schemes were maintained in building Division Layyah. The reply was
not tenable as no documentary proved was produced.
DAC directed the DDOs to maintain the record. No progress was
intimated to Audit till finalization of this report.
Audit recommends fixing responsibility on the person(s) at fault for non-
maintaining the requisite record and making payment, under intimation to Audit.
[AIR Para:19]
5.2.2.9 Loss due to non-transfer of income tax to FBR-Rs 5.490
million
According to section 153(1)(c) of Income Tax Ordinance amended vide
Finance Act. 2015 read with clause 3(ii) & (iii) of Division III of Part III of the
First Schedule. The rate of tax to be deducted from a payment referred to in
clause (c) of sub-section (1) of section 153 shall (i) In case of a company, 7% of
the gross amount payable, if the company is a filer and 10% if the company is a
non-filer; an (ii) In any other case, 7.5% of the gross amount payable, if the
person is a .filer and 10% if the person is a non-filer.”
125
During audit of DEA Layyah, it was observed that CEO DEA, deducted
an amount of Rs 5.490 million on account of income tax @ 7.5% from contractor
bills but the same was not deposited to FBR account.
Due to weak financial controls, deducted income tax was not transferred
to FBR.
Non-transferring of deducted income tax to FBR resulted in loss to
Government of Rs 5.490 million.
The matter was reported to the CEO and DDO concerned in October,
2018. In DAC meeting held on 27.12.2018, DDO replied that as and when the
claim of development schemes will be started the amount will be transferred to
FBR. The reply was not tenable as no documentary proved of collection was
produced.
DAC directed the DDO to deposit the amount without further delay. No
progress was intimated to Audit till finalization of this report.
Audit recommends fixing responsibility on the person(s) at fault for
negligence beside transfer of income tax amount Rs 5.490 million to FBR, under
intimation to Audit.
[AIR Para:2]
5.2.2.10 Non-realization/deposit of revenue into Government Treasury
– Rs 5.317 million
According to Rule 76(1) of the Punjab District Government and Tehsil
Municipal Administration (Budget) Rules, 2003, the primary obligation of the
collecting officers shall be to ensure that all revenue due is claimed, realized and
credited immediately into the Local Government Fund under proper receipt head.
During audit of DEA Layyah, it was observed that the following DDOs of
District Education Authority, failed to collect Government receipts on account of
salary after termination of contract, Registration fee, professional fee, non-refund
of money from school transferred to PEF and fine/penalty etc. during 2008-17 of
Rs 5.317 million.
126
(Rupees in million)
Sr.
DDOs Description of Receipts Amount
No.
Less recovery of old material 0.787
Registration fee of private schools 1.075
1 CEO (Education) Overpayment of Inspection Allowance 0.173
Less recovery of stell 0.318
Professional Tax 0.800
Overpayment du to unauthorized
0.108
2 Dy. DEO (EE-W) Layyah increment
Double drawl of pay and allowance 0.263
Non-recovery of penalty/fine 0.055
3 Dy. DEO (EE-M) Layyah
Salaries during absent period 0.062
Dy. DEO (EE-W)
4 Non-recovery of penalty/fine 0.030
Choubara
Non-refund of salary after termination 0.209
Non-refund of salary after resignation 0.056
Dy. DEO (EE-M)
5 Non-recovery of penalty/fine 0.057
Choubara
Non-refund of money on transfer of
0.886
schools to PEF
Non-refund of money on transfer of
6 Dy. DEO (EE-M) Karor 0.438
schools to PEF
Total 5.317
Due to weak financial management, the Government receipts were not
deposited /credited into Government Treasury.
Non-deposit/credit of receipts into Government Treasury resulted in non-
realization of revenue to the Government of Rs 5.317 million.
The matter was reported to the CEO and DDOs concerned in October,
2018. In DAC meeting held on 27.12.2018, DDOs replied that recovery has been
in progress.
DAC directed the DDOs to recover the outstanding amount within two
months. No progress was intimated to Audit till finalization of this report.
Audit recommends recovery of Rs 5.317 million besides fixing
responsibility on the person(s) at fault, , under intimation to Audit.
[AIR Paras:13,20,21,34,35,6,9,5,6,4,3,7,10,24,24]
127
5.2.2.11 Overpayment due to non-fixation of basic pay – Rs 4.882
million
According to Government of the Punjab Service and General
Administration Department Notification No.DS(O&M) 5-3/2004/contract (MF)
10.11.2010, upon regularization of services of employees working on contract
basis in various department, the pay is to be fixed at the initial of the respective
pay scale and services period of contract shall not be counted for any purpose
pension, gratuity, leave, etc.
During audit of DEA Layyah, it was observed that the following officers
of education department, regularized the services of teachers/employees w.e.f
19.10.2009 to 07.08.2015. However their pay was not re-fixed to initial stages
after regularization as detail below:
(Rupees in million)
Sr. Number of
DDOs Amount
No. Employees
1 Dy. DEO (EE-M) Choubara 181 1.296
2 Dy. DEO (EE-W) Layyah - 1.154
3 GGHS Karor 1 0.258
4 GBHS Karor 2 0.094
5 Dy. DEO (EE-M) Layyah 86 1.230
6 Dy. DEO (EE-M) Karor 49 0.590
7 GHSS Ladhana 12 0.260
Total 4.882
Due to weak financial management, the basic pay of the employees was
not re-fixed after regularization of services.
Non-fixation of pay resulted in overpayment of Rs 4.882 million.
The matter was reported to the CEO and DDOs concerned in October,
2018. In DAC meeting held on 27.12.2018, DDOs replied that recovery has been
in progress.
DAC directed the DDOs to recover the outstanding amount within two
months. No progress was intimated to Audit till finalization of this report.
Audit recommends inquiry and fixing responsibility on the person(s) at
fault besides recovery of Rs 4.882 million, under intimation to Audit.
[AIR Paras:2,3,1,11,7,12,5]
128
5.2.2.12 Recovery of unauthorized payment of SSB-Rs 3.378 million
Acording to Government of the Punjab, School Education Departemt
Lahor, Notification No. SO(SE-III) 2-16/2007(P-V) dated 07.08.2015, the
Educators already appointed on contract basis under the provision of contract
policy are regularized w.e.f 07.08.2015 and their pay was to be fixed at the initial
of the respective pay scale and services period of contract shall not be counted for
any purpose Pension,gratuity,leave,etc). these appointees shall not be entitled to
the paymentof 30% SSB.
During audit of DEA Layyah, it was observed that the following DDOs of
Education department allowed and paid an amount of Rs 3.378 million on
account of social security benefit to 88 officers/officials whose services were
regularized.
(Rupees in million)
Sr.
DDOs No. of employees Amount
No
1 Dy. DEO (EE-W) Choubara 6 0.328
2 DEO (EE-W) Layyah 3 0.271
3 Dy. DEO (EE-M) Choubara 9 0.287
4 Dy. DEO (EE-M) Layyah 19 0.739
5 Dy. DEO (EE-W) Layyah 12 0.538
6 GHSS Jaman Shah 2 0.201
7 GBHS Karor 2 0.071
8 Dy. DEO (W-EE) Karor 15 0.628
9 GGHS Sugar Mills 1 0.103
11 GHSS Ladhana 19 0.212
Total 88 3.378
Due to weak internal control, social security benefit was paid to
permanent employee.
Payment of social security benefit to permanent employees resulted in
overpayment of Rs 3.378 million.
The matter was reported to the CEO and DDOs concerned in October,
2018. In DAC meeting held on 27.12.2018, DDOs replied that recovery has been
in progress.
129
DAC directed the DDOs to recover the outstanding amount within two
months. No progress was intimated to Audit till finalization of this report.
Audit recommends recovery of Rs 3.378 million besides fixing
responsibility on the person(s) at fault, under intimation to Audit.
[AIR Paras:1,10,1,20,7,4,10,1,4,6]
5.2.2.13 Unauthorized payment of conveyance allowance during leave
– Rs 3.086 million
According to the Government of the Punjab Finance Department letter
No. SR, 1.9-4/86(P) (PR) dated 04.12.2012 (clarification), conveyance allowance
is allowed for travelling from house to office and vice versa. Further as per Rule
1.15 of TA Rule, no conveyance allowance is admissible during the period of
leave of any kind or vacation.
During audit of DEA Layyah, it was observed that the following DDOs
paid an amount of Rs 3.086 million during 2017-18 on account of Conveyance
Allowance to employees during winter/summer vacations and to the employees
who were on leave.
(Rupees in million)
Sr.
DDOs Description Amount
No.
1 Dy. DEO (EE-W) Choubara Earned leave 0.294
2 DEO (EE-W) Layyah 0.040
Summer Vacation
1.214
3 Dy. DEO (EE-M) Choubara
Winter vacation 0.445
Winter vacation 0.369
4 HM GBHS Chowk Azam
0.012
Earned leave
5 Dy. DEO (EE-M) Layyah 0.142
6 GGHS Karor Winter vacation 0.102
7 GHSS Jaman Shah Winter vacation 0.212
Winter vacation 0.015
8 GBHS Karor
Summer vacation 0.056
Winter vacation 0.168
9 GHSS Ladhana
Summer vacation 0.017
Total 3.086
Due to weak financial management, inadmissible allowances were paid to
employees.
130
Grant of inadmissible allowance to employees resulted in overpayment of
Rs 3.086 million.
The matter was reported to the CEO and DDOs concerned in October,
2018. In DAC meeting held on 27.12.2018, DDOs replied that recovery has been
in progress.
DAC directed the DDOs to recover the outstanding amount within two
months. No progress was intimated to Audit till finalization of this report.
Audit recommends recovery of Rs 3.086 million besides fixing
responsibility on the person (s) at fault, under intimation to Audit.
[AIR Paras:5,2, 4,13,9,10,2,6,2,1,12 3,6,9,10]
5.2.2.14 Payment of inadmissible allowances – Rs 2.859 million
According to Rule 1.15(2) of the Punjab Traveling Allowance Rules,
Conveyance Allowance will be admissible only for the period during which the
civil servant held the post to which the conveyance is attached and will not be
admissible during leave or joining time. Further according to Government of the
Punjab, Finance Department letter No. FD.SR.I.9-4/86 (PR) (P) dated
15.10.2011, Conveyance Allowance was not admissible to the Government
employees residing within work premises.
During audit of DEA Layyah, it was observed that the DDOs of District
Education Authority, allowed payment of Charge allowance, Annual increment,
Conveyance allowance, SSB, and inadmissible allowances of Rs 2.859 million
during summer vacations / earn leaves to employees during 2006-18.
(Annexure-I/LYH)
Due to weak financial controls, inadmissible allowances were paid to the
employees.
Grant of inadmissible allowances resulted in loss of Rs 2.859 million.
The matter was reported to the CEO and DDOs concerned in October,
2018. In DAC meeting held on 27.12.2018, DDOs replied that recovery has been
in progress.
131
DAC directed the DDOs to recover the outstanding amount within two
months. No progress was intimated to Audit till finalization of this report.
Audit recommends recovery of Rs 2.859 million besides fixing
responsibility on the person(s) at fault, under intimation to Audit.
[AIR Paras:7,17,11,12,15,16,18,19,11,3,4,11,23,9,10,2,7,9,10,11,16,1,2,3,4,5]
132
The payment of inadmissible qualification allowances resulted in
overpayment of Rs 2.483 million.
The matter was reported to the CEO and DDOs concerned in October,
2018. In DAC meeting held on 27.12.2018, DDOs replied that recovery has been
in progress.
DAC directed the DDOs to recover the outstanding amount within two
months. No progress was intimated to Audit till finalization of this report.
Audit recommends inquiry and fixing responsibility on the person(s) at
fault besides recovery of Rs 2.483 million, under intimation to Audit.
[AIR Paras:15,23,12,23]
5.2.2.16 Recovery of irregular payment of inspection allowance -
Rs 2.399 million
According to Notification No.SO(ADP) MISC-409/2012 dated 29.08.12
Govt. of the Punjab, the inspection allowance @ Rs 5000/month shall be payable
to the AEOs on the basis of at least 50 inspection of schools in a month and in
case of less than 50 schools inspection ,it shall be claimed @100 per school
inspection. Further according to Rule 2.33 of the PFR Vol-I, every Government
servant should realize fully and clearly that he will be held personally responsible for
any loss sustained by Government through fraud or negligence on his part.
During audit of DEA Layyah, it was observed that the following Officer
of Education Department paid an amount of Rs 2.399 million during 2012-18 on
account of inspection allowance to AEO. Scrutiny of the relevant record revealed
that inspection Allowance was paid to AEO in summer vacation, training and
AEO of headquarter which resulted unauthorized because this allowance was in
lieu of TA/DA and will be paid after making of hundred percent
visits/performance bases and the same was not a part of pay. Audit is further of
view that inspection allowance was not admissible during summer vacations
owing to close of schools. The detail is given below:
(Rupees in million)
No. of
Sr. No DDOs Period Amount
Employees
1 Dy. DEO (EE-W) Choubara 2017-18 4 0.085
133
No. of
Sr. No DDOs Period Amount
Employees
2 DEO (EE-W) Layyah 2016-18 17 0.040
3 Dy. DEO (EE-M) Choubara 13 0.351
13 0.243
4 Dy. DEO (EE-M) Layyah
2017-18 23 0.752
5 Dy. DEO (EE-W) Layyah 16 0.445
6 Dy. DEO (M-EE) Karor 18 0.483
Total 2.399
Due to weak internal controls, inspection allowance was paid in summer
vacation.
Payment of inspection allowance in vacation resulted in overpayment of
Rs 2.399 million.
The matter was reported to the CEO and DDOs concerned in October,
2018. In DAC meeting held on 27.12.2018, DDOs replied that recovery has been
in progress.
DAC directed the DDOs to recover the outstanding amount within two
months. No progress was intimated to Audit till finalization of this report.
Audit recommends that recovery of the overpaid amount Rs 2.399
million, under intimation to Audit.
[AIR Paras:11,2,8,14,15,2,5]
134
Due to weak internal controls, no find/ deduction of salaries was made
from the absent teachers.
Non-imposition of fine/deduction of salaries resulted in loss to
Government of Rs 2.261 million.
The matter was reported to the CEO and DDO concerned in October,
2018. In DAC meeting held on 27.12.2018, DDO replied that recovery has been
in progress.
DAC directed the DDO to recover the outstanding amount within two
months. No progress was intimated to Audit till finalization of this report.
Audit recommends fixing responsibility on the person(s) at fault besides
recovery of Rs 2.261 million, under intimation to Audit.
[AIR Para:8]
5.2.2.18 Expenditure on repair and maintenance of building without
estimate and measurements-Rs 1.898 million
According to B & R Code Paragraph 4.5, No payment should be made
without detail measurement in the measurement book. Further according to Sr No
(3.1.1 & 3.3.2) and (4.3.1 & 4.4.8) of School Council Policy 2007, School
Council Consist of 7 or more notified members for the period of two years only,
maintain record of planned development projects of school according to priority
on Form-6 and expenditure on execution of development work will be on
minimum market rates. Furthermore according to letter No SO(ADP) review
418/2012 dated 5-11-2013 of school education department Government of the
Punjab for provision of missing facilities in schools that the funds so allocated are
utilized in an effective and transparent manner, technical committees shall also be
notified at tehsil level to check quantity and quality of furniture procured.
During audit of DEA Layyah, it was observed that the Principal
Government Girls Higher Secondary School, Karor incurred an expenditure of Rs
1.898 million on repair and maintenance of building. Scrutiny of the record
revealed that expenditure was incurred without rough cost estimate and
measurement. Further the work was not inspected by any education officer after
completion of work. (Annexure-J/LYH)
135
Due to weak internal control, expenditure was incurred without following
codal formalities.
No observance of codal formalities resulted in unauthorized expenditure
of Rs 1.898 million.
The matter was reported to the CEO and DDO concerned in October,
2018. In DAC meeting held on 27.12.2018, DDO replied that the expenditure
was incurred where it was needed. The reply was not tenable as expenditure was
incurred without observing the codal formalities.
DAC directed for inquiry by CEO (DEA) to fix the responsibility on the
person(s) at fault. No progress was intimated to Audit till finalization of this
report.
Audit recommends fixing responsibility on the person(s) at fault besides
inquiry and regularization of the expenditure, under intimation to Audit.
[AIR Para:11]
5.2.2.19 Overpayment due to non-reduction of allowances after
regularization of services - Rs 1.466 million
According to Clause J,K & L of S&GAD Department Notification No.
DS (O&M)5-3/2004 contract (MF) dated 14th October, 2009, the salary of the
regularized employees shall be fixed in accordance with the pay / scale (s) plus
usual allowances prescribed for the post (s) against which they have been
appointed. The officials will also not be entitled to the payment of 30% social
security benefit.
During audit of DEA Layyah, it was observed that the following DDOs
did not reduced / discontinued the allowances upon regularization of services of
the contract employees which resulted in overpayment of Rs 1.466 million. The
detail is given as below:
(Rupees in million)
Sr.
Formation Allowance Amount
No.
1 Dy. DEO (EE-W) Choubara Ad hoc Allowance 2016 & 2017 0.054
Ad hoc Allowance 2016 0.089
2 Dy. DEO (EE-M) Choubara
Ad hoc Allowance 2017 0.217
136
Sr.
Formation Allowance Amount
No.
Ad hoc Allowance 2017 0.123
3 Dy. DEO (EE-M) Layyah
Ad hoc Allowance 2016 0.302
4 GBHS Karor Ad hoc Allowance 2016 & 2017 0.014
Ad hoc Allowance 2016 0.130
5 Dy. DEO (EE-W) Karor
Ad hoc Allowance 2017 0.126
6 Dy. DEO (EE-W) Layyah Ad hoc Allowance 2016 0.124
7 GHSS Jaman Shah Ad hoc Allowances 0.032
Ad hoc Allowance 2016 0.161
8 Dy. DEO (EE-M) Karor
Ad hoc Allowance 2017 0.094
Total 1.466
Due to weak financial management, allowances were not discontinued /
reduced from the pay of the employees whose services were regularized.
Grant of inadmissible allowances resulted in overpayment of Rs 1.466
million to the employees.
The matter was reported to the CEO and DDOs concerned in October,
2018. In DAC meeting held on 27.12.2018, DDOs replied that recovery has been
in progress.
DAC directed the DDOs to recover the outstanding amount within two
months. No progress was intimated to Audit till finalization of this report.
Audit recommends inquiry and fixing responsibility on the person(s) at
fault besides recovery of Rs 1.466 million, under intimation to Audit.
[AIR Paras:18,5,9,8,9,13,5,6,4,8,13,14]
5.2.2.20 Overpayment due to un-justified allowing of 20% contractor
profit - Rs 1.191 million
As per Finance Department letter No. RO (TECH) FD.18-23/2004 dated
21.09.2004, all the store items required to be purchased as per rules laid in
purchase manual and no contractor and overhead charges is allowed to the
contractor. Further according to B&R Code 2.2. (1) The term “original woks”
indicates new construction, whether of entirely new works or additions and
alterations to existing works, except as hereinafter provided also all repairs to
newly purchases or previously abandoned buildings or works required for
137
bringing them into use. & (2) The term “repairs” indicates primarily operations
under taken to maintain in proper condition buildings and works in ordinary use.
During audit of DEA Layyah, it was observed that Chief Executive
Officer DEA, paid 20% contractor profit & overhead charges of Rs 1.191million
to the contractors of the following schemes on store items i.e. P/L of razor wire
cut, despite the facts that the Finance Department prohibited the approval of store
items as non-schedule items. But the instructions were violated by the department
and purchase of the store items were made irregularly. (Annexure-K/LYH)
Due to weak management, non-schedule items were allowed without
finance department approval.
Due to allowing of unjustified contractor profit Govt. has to sustain loss
of Rs 1.191 million.
The matter was reported to the CEO in October, 2018. In the DAC
meeting held on 27.12.2018, DDO replied that providing and laying of razor wire
cut is not regarded as a store item. The reply was not tenable as razor cut wire
was store items as non-schedule items.
DAC directed the DDO to recover the overpaid amount. No progress was
intimated to Audit till finalization of this report.
Audit recommends fixing responsibility on the person(s) at fault besides
recover of Rs 1.191 million, under intimation to Audit.
[AIR Para:4]
5.2.2.21 Payments without detailed measurements- Rs 1.136 million
According to B & R Code Paragraph 4.5, No payment should be made
without detail measurement in the measurement book. The description of the
work must be lucid so as to admit of easy identification and check.
During audit of DEA Layyah, it was observed that Chief Executive
Officer DEA, made a payment of Rs 1.136 million on account of the following
scheme without detailed measurement. Scrutiny of the relevant record reveal that
XEN buildings Layyah executed razor wire cut on boundary wall , but it was
noted from record entries made in MB that work was executed and measure in
one length and without mentioning detail of item.
138
(Amount in rupees)
wire cut
Token
Date Name of Scheme Qty in Rate Amount
No.
Rft
Construction of 640 Rft B/Wall at GGPS
133 08.06.18 754 350 263,900
Chak No. 223/TDA.
Construction of 750 Rft B/Wall at GPS
153 11.06.18 750 350 262,500
Mirani Jadeed.
Construction of B/Wall 1012 Rft at GPS
80 04.05.18 1010 350 353,500
Chak No. 112/TDA
Construction of B/Wall 793 Rft at GPS
60 20.04.18 733 350 256,550
Chak No. 259/TDA
Total 21390.2 1,136,450
Due to weak internal financial controls, expenditure was incurred without
detail measurement.
The incurring of expenditure without detail measurement resulted in
unjustified expenditure of Rs 1.136 million.
The matter was reported to the CEO in October, 2018. In DAC meeting
held on 27.12.2018, DDO replied that detailed measurement was made in the
measurement book. The reply was not tenable as no documentary proved of was
produced.
DAC directed the DDO to enquire the matter. No progress was intimated
to Audit till finalization of this report.
Audit recommends fixing responsibility on the person(s) at fault besides
investigating the site for factual position, under intimation to Audit.
[AIR Para: 36]
5.2.2.22 Unauthorized grant of annual increment – Rs 1.115 million
According to Rule 6 of the Punjab (Non-Gazzeted) Civil Services (Pay
revision) Rules 1972, the increment in a pay scale shall fall due on the 1 st of
December of the year, the following completion of at least six months service at a
stage in the scale.
During audit of DEA Layyah, it was observed that the following DDOs
granted annual increments of Rs 1.115 million to 68 employees who had not
completed the six month service during 2016-17. The detail is given below:
139
(Rupees in million)
Sr. Number of
DDOs Amount
No. Employees
1 DY. DEO (EE-W) Choubara 10 0.195
2 DY. DEO (EE-M) Choubara 7 0.074
3 GHSS Jaman Shah 2 0.184
4 Dy. DEO (EE-W) Karor 49 0.662
Total 68 1.115
Due to weak financial management, annual increment was granted to the
employees who had not completed six month service.
The payment of inadmissible annual increment resulted in overpayment of
Rs 1.115 million to the employees.
The matter was reported to the CEO and DDOs concerned in October,
2018. In DAC meeting held on 27.12.2018, DDOs replied that recovery has been
in progress.
DAC directed the DDOs to recover the outstanding amount within two
months. No progress was intimated to Audit till finalization of this report.
Audit recommends inquiry and fixing responsibility on the person(s) at
fault besides recovery of Rs 1.115 million, under intimation to Audit.
[AIR Paras: 2,6,5,2]
140
CHAPTER 6
6.1 District Education Authority, Muzaffargarh
6.1.1 Introduction:
“District Education Authority, Muzaffargarh was established on
01.01.2017 under Punjab Local Government Act 2013”. DEA, Muzaffargarh is a
body corporate having perpetual succession and a common seal, with power to
acquire / hold property and enter into any contract and may sue and be sued in its
name.
The functions of District Health Authorities, are elaborated in the Punjab
Local Government Act, 2013. According to that the District Education Authority
Muzaffargarh is responsible to:
To establish, manage and supervise primary, elementary, secondary and
higher secondary school, adult literacy and non-formal basic education,
special education institutions of the Government in the District;
To ensure free and compulsory for children of age from five to sixteen
year as required under article 25-A of the constitution;
To undertake students assessment and examination, ranking of schools on
terminal examination results and targets, promotion of co-curricular
activities, sports, scouting, girls guide, red crescent, award of scholarships
and conduct of science fairs in Government and private school;
To approve the budget of Authority and allocate funds to educational
institutions;
To plan, execute and monitor all development schemes of educational
institutions working under the Authority, provide that the Authority may
outsource its development works to other agencies or school councils;
To constitute school management councils which may monitor academic
activities;
141
DEA Muzaffargarh manages the following schools / education offices:
Description No. of office / schools
Primary Schools 1321
Middle Schools 220
High Schools 136
Higher Secondary Schools 14
Dy. DEO (EE-M) 04
Dy. DEO (EE-W) 04
DEO (Elementary Education) 01
DEO (Secondary Education) 01
CEO (District Education Authority) 01
142
(Rupees in million)
143
(Rupees in million)
144
6.1.3 Brief Comments on the Status of Compliance of MFDAC Audit
paras 2017-18
Audit paras reported in MFDAC of last year Audit Report, which have
not been attended in accordance with the directives of DAC, have now been
reported in part-II of Annexure-A.
145
6.2 AUDIT PARAS
[AIR Paras:14,26,7,13,8,13,18,6,13,17,6,1,14,21,20,10,12,6]
147
6.2.2 Irregularities & Non-Compliance
6.2.2.1 Irregular payments in cash instead of crossed cheques –
Rs 35.579 million
According to rule 4(1)(b) of Punjab District Authorities (Accounts) Rules
2017, the payment exceeding rupees one thousand shall be made through crossed
non- negotiable cheque.
During audit of DEA Muzaffargarh, it was observed that the following
DDOs made payments of Rs 35.579 million during 2017-18 to various
contractors and suppliers on account of contingent expenditure in cash instead of
crossed cheques.
(Rupees in million)
Sr. No. DDOs Description Amount
1 D.E.O (EE-W) Muzaffargarh 13.627
2 GHSS Chowk Sarwar Shaheed 3.143
3 Dy. DEO (EE-W) Kot Addu 1.400
4 Dy. DEO (EE-M) Kot Addu 4.507
5 GGHS Mahra Payment to supplier 0.842
6 Dy. DEO (EE-W) Jatoi 2.744
7 Dy. DEO (EE-W) M. Garh 2.053
8 GBHS Mehmood Kot 2.661
9 Dy. DEO (EE-M) Jatoi 4.602
Total 35.579
Due to weak financial management, payment to supplier was made in
cash.
Cash payments made to contractors / employees resulted in irregular
payments of Rs 35.579 million.
The matter was reported to the CEO and DDOs concerned in September,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
148
Audit recommends inquiry and fixing responsibility on the person (s) at
fault besides regularization of the expenditure from the competent authority,
under intimation to Audit.
[AIR Paras:13,12,19,26,7,12,23,9,24]
6.2.2.2 Unauthorized Payments without Pre-Audit Rs 21.777 million
According to the Govt. of Punjab Finance Department letter
No.ADB/District Authorities /01 Dated 20.09.2017, expenditure pertains to
works of the district authorities is required to be incurred in accordance with
section 107(7) and (8) of the Punjab Local Government Act 2013 read with Rule
33 and 41 of the Punjab District Authorities (Accounts) Rules, 2017. Further as
per Rule 33,41 of Accounts Rule,2017 Pre-Audit of Expenditure, the accounts
officer , while pre auditing the payments, shall follow the procedure and forms
prescribed Accounting Policies and Procedure Manual and book of forms and
shall ensure that
a) The claim submitted for pre audit are valid claimed on the basis of
certificates dully recorded by the drawing and disbursing officer on the
Form 4B(Bill voucher form) to effect that the supply of goods has been
made in accordance with the agreed quality and quantity or services has
been rendered in accordance with the agreement or terms of reference and
to the entire satisfaction of the procuring agency or work has been
actually executed at site in accordance with the specification and agreed
quantities and there is no reason to believe that the claim should not be
paid.
b) The claim voucher(bill) is complete , arithmetically correct, duly
sanctioned by the competent authority to sanction the claim.
c) The claim voucher (bill) has been signed with official stamp by the DDO.
Supporting documents and books of accounts (measurement book, stock
register, logbook) accompanying the claim and verified by the DDO are
valid and genuine
d) A certificate by the DDO that claim has not been previously paid.
e) Procedural formalities required to be done have been completed.
During audit of DEA Muzaffargarh, it was observed that Chief Executive
Officer DEA, made payment of Rs 21.776 million to contractors without pre
audit. Vouchers were neither sanctioned by the CEO nor MB and other
149
documents relating to payments were verified by the CEO being the DDO of said
cost center. (Annexure-L/MGH)
Due to weak financial controls, payments were made without pre audit.
Payments without pre audit resulted in unauthorized expenditure of
Rs 21.777 million.
The matter was reported to the CEO and DDOs concerned in September,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization
of this Report.
Audit recommends strict disciplinary action on the person(s) at fault
besides regularization of the expenditure from Finance Department, under
intimation to Audit.
[AIR Paras:1]
6.2.2.3 Unjustified transfer of funds to school Rs 20.960 million
According to Rule 2.31 of PFR Vol-I, a drawer of bill for pay, allowance,
Contingent & other expenses will be held responsible for any over charges,
frauds and misappropriations .According to B&R Code Paragraph 4.5, No
payment should be made without detail measurement in the measurement book.
During audit of DEA Muzaffargarh, it was observed that Deputy District
Education Officer (EE-W) Alipur, transferred NSB funds amounting to Rs
20.960 million to schools for construction work during 2017-18. But after the
lapse of considerable time of one year work was not started. DDO did not provide
any structure, original/revised estimates and technical sanctioned to the
concerned head teacher of the schools and also having no technical staff for
construction of rooms. (Annexure-M/MGH)
Due to weak internal controls, funds were not utilized.
Non-utilization of funds resulted in blockage of funds and non-
achievement of the Government aim for the best education.
The matter was reported to the CEO and DDO concerned in September,
2018. DDO did not submit replies.
150
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends fixing responsibility on the person(s) at fault for non-
utilization of funds besides early utilization of the funds, under intimation to
Audit.
[AIR Para:4]
6.2.2.4 Unjustified expenditure out of SMC / NSB fund – Rs 17.948
million
According to No.SO(S-III)2-12/2006 dated 06.08.2007, School Council
Policy 2007 amended in 2013, issued by the Govt. of Punjab (PESRP),
Annexure-A all expenditure shall be incurred with prior approval of the school
council and all purchases/ execution of work shall be carried out in a transparent
and economical manner., Furthermore, according to Rule 2.31 of PFR Vol-I, a
drawer of bill for pay, allowance, contingent & other expenses will be held
responsible for any over charges, frauds and misappropriations.
During audit of DEA Muzaffargarh, it was observed that the following
DDOs incurred an amount of Rs17.948 million during 2017-18 out of NSB /
SMC budget / funds. Scrutiny of the relevant record revealed that the expenditure
was incurred without having proof of actual work done, stock entry, approval of
valid school management council and proof of consumption of stores.
Furthermore, the work done was never inspected and verified by the education
authorities. In most cases cash payment was made instead of crossed cheque. The
detail is given below:
(Rupees in million)
Sr.
DDOs Description Amount
No.
Uniform, bags, stationery & Construction
1 Dy. DEO (EE-W) Kot Addu 1.309
work
2 GGHS Mochi Wala Furniture, white wash 1.204
3 Dy. DEO (EE-M) Kot Addu Furniture, GS Item, R&M 1.151
Repair & Maintenance, GS items 2.186
4 Dy. DEO (EE-M) M.Garh
Salaries to temporary teacher 1.952
5 Dy. DEO (EE-W) Jatoi Civil work, Furniture 7.151
6 Dy. DEO (EE-W) M.Garh Earth filling 2.995
Total 17.948
151
Due to weak financial management, expenditure was incurred without
observing codal formalities.
Non-observance of codal formalities resulted in unjustified expenditure of
Rs17.948 million.
The matter was reported to the CEO and DDOs concerned in September,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends inquiry and fixing responsibility on the person(s) at
fault besides regularization of the expenditure from the competent authority,
under intimation to Audit.
[AIR Paras:16,10,23,22,23,19,24]
6.2.2.5 Unauthorized payment of conveyance allowance during leave
– Rs 17.886 million
According to the Government of the Punjab Finance Department letter
No. SR,1.9-4/86(P)(PR) dated 04.12.2012 (clarification), conveyance allowance
is allowed for travelling from house to office and vice versa. Furthermore, as per
Rule 1.15 of TA Rule, no conveyance allowance is admissible during the period
of leave of any kind or vacation.
During audit of DEA Muzaffargarh, it was observed that the DDOs paid
an amount of Rs 17.886 million during 2012-18 on account of inadmissible
conveyance allowance to employees during winter/summer vacations and to the
employees who were on leave. (Annexure-N/MGH)
Due to weak financial management, inadmissible conveyance allowance
was paid to employees.
Withdrawal of inadmissible conveyance allowance resulted in
overpayment of Rs 17.886 million.
The matter was reported to the CEO and DDOs concerned in September,
2018. DDOs did not submit replies.
152
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends recovery of Rs 17.866 million besides fixing
responsibility on the person (s) at fault, under intimation to Audit.
[AIR Paras:1,3,12,4,5,8,9,11,5,7,5,7,8,5,13,16,15,5,17,18,19,10,11,18,1,3,8,10,
18,4,15,16,17,1,2,6,1,2,8,6,23]
6.2.2.6 Expenditure without advertisement on PPRA website -
Rs 14.044 million
According to Rule 9 of Punjab Procurement Rules 2014, “A procuring
agency shall announce in an appropriate manner all proposed procurement for
each financial year and shall proceed accordingly without any splitting or
regrouping of the procurement so planned. The annual requirements thus
determined would be advertised in advance on the PPRA‟s website.
During audit of DEA Muzaffargarh, it was observed that the following
Officers of District Education Authority, incurred an expenditure of Rs 14.044
million for purchase of various items without advertisement on PPRA website by
splitting up the bills. The detail is given below.
(Rupees in million)
Sr.
DDOs Description Amount
No.
1 DEO (EE-W) M.Garh Stationery, Others, COS 2.518
2 GHSS Chowk Sarwar Shaheed Furniture, Others, COS 2.957
3 Dy.DEO (EE-M) Kot Addu Tablet 0.814
4 CEO (DEA) Stationery, Others 0.567
5 Dy. DEO (EE-M) M.Garh Tab, GS items 0.798
6 GGHS Mahra Furniture, I.T Equipment 0.672
7 Dy. DEO (EE-M) Construction of toilet block 5.718
Total 14.044
Due to weak financial controls, no advertisement was floated on PPRA
website.
Non-compliance of the Government instructions resulted in irregular
expenses of Rs 14.044 million.
153
The matter was reported to the CEO and DDOs concerned in September,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends fixing responsibility on the person(s) concerned
besides regularization of the expenditure, under intimation to Audit.
[AIR Paras:10,11,9,11,9,2,20]
6.2.2.7 Recovery of irregular payment of inspection allowance – Rs 9.654
million
According to Notification No.SO(ADP) MISC-409/2012 dated 29.08.12
Govt. of the Punjab, the inspection allowance @ Rs 5,000/ month shall be
payable to the AEOs on the basis of at least 50 inspection of schools in a month
and in case of less than 50 schools inspection ,it shall be claimed @100 per
school inspection. Further according to Rule 2.33 of the PFR Vol-I, every
Government servant should realize fully and clearly that he will be held personally
responsible for any loss sustained by Government through fraud or negligence on his
part.
During audit of DEA Muzaffargarh, it was observed that the following
Officers of Education Department paid an amount of Rs 9.654 million on account
of inspection allowance to AEOs during 2017-18. The said allowance was paid to
AEOs during induction training, summer vacations and to those AEOs who were
working in the office as Headquarter AEOs.
(Rupees in million)
Sr. No. of
DDOs Period Amount
No. Employees
73 1.056
1 DEO (EE-W) M.Garh 2012-18
26 0.565
18 0.449
2 Dy. DEO (EE-W) Kot Addu 3 0.493
11 0.500
3 Dy. DEO (EE-W) Ali pur 8 0.295
2017-18
3 0.254
4 Dy. DEO (EE-M) Kot Addu
39 1.452
2 0.420
5 Dy. DEO (EE-M) M.Garh
32 0.870
154
Sr. No. of
DDOs Period Amount
No. Employees
6 Dy. DEO (EE-M) Ali pur 10 0.420
7 Dy. DEO(EE-W) Jatoi 1 0.191
26 1.080
8 Dy. DEO (EE-W) M.Garh
27 0.964
13 0.375
9 Dy. DEO (EE-M) Jatoi
2 0.270
Total 9.654
Due to weak internal controls, inadmissible allowance was paid.
Payment of inadmissible allowance resulted in loss to the Government of
Rs 9.654 million.
The matter was reported to the CEO and DDOs concerned in September,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends recovery of the overpaid amount Rs 9.654 million
besides fixing responsibility on the person(s) at fault, under intimation to Audit.
[AIR Paras:2,11,2,4,17,13,15,17,2,14,15,4,6,7,3,10]
6.2.2.8 Loss due to non-reduction of bricks rate – Rs 9.464 million
According to Market Rate System issued from 2005-06 to 2015-16 by the
Government of Punjab Finance Department, (i) The composite rate is to be
reduced by 7% and 14%, if 2nd or 3rd class bricks are used.
During audit of DEA Muzaffargarh, it was observed that CEO DEA, did
not reduce the rates of brick and the overpaid an amount of Rs 9.464 million
during 2017-18. Neither the lab test of brick from prominent laboratory for
assessing the 1st, 2nd or 3rd class brick was available nor the rate of brick was
reduced from contractor bills. (Annexure-O/MGH)
Due to weak financial controls, payments to the contractor were made
without reducing bricks rate.
Non-reduction of bricks rate resulted in loss of Rs 9.464 million to the
Government exchequer.
155
The matter was reported to the CEO in September, 2018. DDO did not
submit replies.
Despite many efforts, DAC meeting was not convened till finalization
of this Report.
Audit recommends that the documentary proof of lab test may be
provided to prove the utilization of 1st class bricks otherwise recovery of Rs
9.464 million from the contractor, under intimation to Audit.
[AIR Para:2]
6.2.2.9 Doubtful expenditure on civil work without specification -
Rs 8.689 million
According to Rule 2.31 of the PFR Vol-1, a drawer of bill for pay,
allowances, contingent and other expenses will be held responsible for any
overcharges, frauds and misappropriation. Further according to rule 2.33 of the
PFR Vol-I, every Government servant should realize fully and clearly that he will
be held personally responsible for any loss sustained by Government through
fraud or negligence on his part.
During audit of DEA Muzaffargarh, it was observed that Deputy District
Education Officer (EE-M) Jatoi incurred an expenditure of Rs 8.689 million on
account of construction of toilet blocks and boundary walls without detailed
measurement, detail design and estimates.
Due to weak internal controls, expenditure was incurred without
observing codal formalities.
Non-observance of Codal formalities resulted in unauthorized expenditure
of Rs 8.689 million.
The matter was reported to the CEO and DDO concerned in September,
2018. DDO did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
156
Audit recommends fixing responsibility on the person(s) at fault besides
regularization of the expenditure, under intimation to Audit.
[AIR Para:15]
6.2.2.10 Overpayment due to non-fixation of basic pay – Rs 6.626
million
According to Government of the Punjab Service and General
Administration Department Notification No.DS(O&M) 5-3/2004/contract (MF)
10.11.2010, upon regularization of services of employees working on contract
basis in various department, the pay is to be fixed at the initial of the respective
pay scale and services period of contract shall not be counted for any purpose
pension, gratuity, leave, etc.
During audit of DEA Muzaffargarh, it was observed that the following
officers of Education Department regularized the services of teachers/employees
w.e.f 19.10.2009 and 07.08.2015. However their pay was not re-fixed to initial
stages after regularization and amounting to Rs 6.626 million was overpaid
during 2017-18. The detail is given below:
(Rupees in million)
Sr. Number of
DDOs Amount
No. Employees
1 DEO (EE-W) Muzaffargarh 3 0.443
2 GHSS Chowk Sarwar Shaheed 8 1.952
3 Dy. DEO (EE-W) Kot Addu 53 1.369
4 Dy. DEO (EE-W) Ali pur 18 0.482
5 Dy. DEO (EE-M) Kot Addu 30 0.830
6 Dy. DEO (EE-M) Muzaffargarh 32 0.446
7 Dy. DEO (EE-W) Jatoi 9 0.360
8 Dy. DEO (EE-W) Muzaffargarh 32 0.542
9 GGHS Belay Wala 1 0.202
Total 6.626
Due to weak financial management, the basic pay of the employees was
not re-fixed after regularization of services.
Non-fixation of pay resulted in overpayment of Rs6.626 million.
The matter was reported to the CEO and DDOs concerned in September,
2018. DDOs did not submit replies.
157
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends inquiry and fixing responsibility on the person(s) at
fault besides recovery of Rs 6.626 million, under intimation to Audit.
[AIR Paras:5,1,1,1,2,15,8,13,5]
6.2.2.11 Non-deduction of income tax and sales tax – Rs 4.937 million
According to Section 153(1) and 1(c) of Income Tax Ordinance, 2001,
every prescribed person while making a payment in full or part shall deduct tax
from the gross amount payable at the rate specified in Division III of Part III of
the First Schedule. Furthermore, according to Section 1.3 of Sales Tax Special
Procedure (Withholding) Rules, 2007, withholding agents falling under category
“A” were required to deduct an amount equal to 1/5th (20 percent) of the total
Sales Tax shown in Sales Tax invoice issued by registered persons, whereas, on
purchase of taxable goods from unregistered persons, Sales Tax was required to
be deducted at the applicable rate of the value of taxable supplies. Furthermore,
according to Rule 5 of Punjab Sales Tax on Services (Withholding) Rules, 2012,
a withholding agent, having Free Tax Number (FTN) or National Tax Number
(NTN) and falling under clauses (a), (b), (c), (d) or (e) of sub-rule 2 of rule 1,
shall on receipt of taxable services from an unregistered service provider, deduct
Sales Tax at the applicable rate of the value of taxable services provided to him
from the payment due to the service provider.
During audit of DEA Muzaffargarh, it was observed that the following
DDOs of District Education Authority, made payments against supply of goods,
rendering of services and execution of contracts etc. during 2012-18. However,
an amount of Rs4.937 million on account of Income Tax, General Sales Tax and
Punjab Sales Tax on Services was not/less deducted from the payments. The
detail is given below:
(Rupees in million)
Withholding
Income Sales
Sr. No. DDOs Tax on Amount
Tax Tax
Services
1 D.E.O (EE-W) Muzaffargarh 0.178 0.298 0.095 0.571
2 Dy. DEO (EE-W) Ali pur 0.058 0.384 - 0.442
158
Withholding
Income Sales
Sr. No. DDOs Tax on Amount
Tax Tax
Services
3 Dy. DEO (EE-M) Kot Addu 0.232 0.194 - 0.426
4 CEO (DEA) 0.464 - - 0.464
5 Dy. DEO (EE-M) Muzaffargarh 0.02 - - 0.02
6 Dy. DEO (EE-M) Ali pur - 0.265 - 0.265
7 GGHS Mahra - 0.058 - 0.058
8 Dy. DEO (EE-W) Muzaffargarh 0.309 0.372 - 0.681
9 GGHS Belay wala - 0.098 - 0.098
10 GBHS Mehmood Kot - 0.192 - 0.192
11 Dy. DEO (EE-M) Jatoi 1.709 3.228 - 4.937
Total 1.709 3.228 - 4.937
Due to non-compliance of tax laws, taxes were not deducted / withheld at
specified rates before making payments.
Non-deduction of taxes at specified rates resulted in excess payment of
Rs 4.937 million to the suppliers/service providers/contractors concerned.
The matter was reported to the CEO and DDOs concerned in September,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends recovery of Rs 4.937 million besides fixing
responsibility on the person(s) at fault, under intimation to Audit.
[AIR Paras:15,16,17,10,16,24,25,7,11,7,5,25,26,9,10,12,13,14,22]
6.2.2.12 Payment of inadmissible allowances – Rs 4.844 million
According to Rule 1.15(2) of the Punjab Traveling Allowance Rules,
Conveyance Allowance will be admissible only for the period during which the
civil servant held the post to which the conveyance is attached and will not be
admissible during leave or joining time. Further according to Government of the
Punjab, Finance Department letter No. FD.SR.I.9-4/86 (PR) (P) dated
15.10.2011, Conveyance Allowance was not admissible to the Government
employees residing within work premises.
159
During audit of DEA Muzaffargarh, it was observed that the DDOs of
District Education Authority, allowed payment of Charge allowance, Annual
increment, Conveyance allowance, SSB and inadmissible allowances amounting
to Rs 4.844 million during 2006-18. (Annexure-P/MGH)
Due to weak financial controls, payment of inadmissible allowances was
made.
Payment of inadmissible allowances resulted in loss to the Government of
Rs 4.844 million.
The matter was reported to the CEO and DDOs concerned in September,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends recovery of Rs4.844 million besides fixing
responsibility on the person(s) at fault, under intimation to Audit.
[AIR Paras:6,8,15,18,22,9,3,6,8,14,20,21, 4,8,12,6, 19, 6,8,9,10,21,3,7,2,4,19]
6.2.2.13 Unjustified RCC work – Rs 4.767 million
According to additional Clause 60,64,66 of contract agreement, samples
of steel to be used in reinforcement cement concrete work shall be got tested.
Testing of concrete to ensure that specified strength as per specification or as
desired by engineer in charge is being achieved. Reinforcement steel should be of
intermediate grade deformed bars with yield stress not less than 40000 LBS per
square inch. This shall be supplied by MS PECO Lahore, M/S Abdul Qayum,
Itifaq Industries. Receipt for the purchase from such supplier be enclosed with
bill.
During audit of DEA Muzaffargarh, it was observed that CEO DEA, paid
an amount of Rs 4.767 million to contractors on account of construction of
buildings during 2017-18. Scrutiny of the relevant record reveal that neither the
lab test of Reinforcement, Concrete was available on the record nor bill was
supported with prescribed suppliers as mentioned in above rule.
(Annexure-Q/MGH)
160
Due to weak internal controls, payments were made without observing
codal formalities.
Non-observance of rules resulted in unjustified expenditure of Rs4.767
million.
The matter was reported to the CEO in September, 2018. DDO did not
submit replies.
Despite many efforts, DAC meeting was not convened till finalization
of this Report.
Audit recommends that documentary proof of lab test / invoices may be
provided to prove the RCC work as per rules otherwise matter may please be
investigated for fixing responsibility on the person(s) at fault, under intimation to
Audit.
[AIR Para:3]
6.2.2.14 Overpayment due to non-fixation of allowances – Rs 2.870
million
As per clarification issued by the Government of Punjab Finance
Department vide letter No.FD-PC-43/2010 dated 21.06.2011, Special Additional
Allowance - 1999, Special Relief Allowance - 2003, Ad hoc Relief - 2004,
Dearness Allowance - 2006 are not admissible upon regularization of contract
employees whose services were regularized on 14.10.2009 or 19.10.2009.
Furthermore, basic pay shall be re-fixed at initial stage after regularization as per
pay.
During audit of DEA Muzaffargarh, it was observed that the following
officers of Education Department regularized the services of teachers/employees
w.e.f 19.10.2009 and 07.08.2015. However their allowances were not re-fixed to
initial stages after regularization and overpaid an amount of Rs 2.870 million
during 2017-18. The detail is given below:
(Rupees in million)
Sr. Number of
DDOs Amount
No. Employees
1 D.E.O (EE-W) Muzaffargarh 26 0.362
2 GHSS Chowk Sarwar Shaheed 8 0.246
161
Sr. Number of
DDOs Amount
No. Employees
7 0.475
53 0.185
3 Dy. DEO(EE-W) Kot Addu
53 0.137
3 0.089
4 GGHS Mochi wala
2 0.021
5 Dy. DEO(EE-W) Ali pur 38 0.379
10 0.505
6 Dy. DEO(EE-M) Kot Addu 36 0.095
34 0.061
7 Dy. DEO(EE-M) M.Garh 35 0.105
9 0.030
8 Dy. DEO(EE-W) Jatoi
9 0.036
9 Dy. DEO(EE-M) M.Garh 76 0.144
Total 2.870
Due to weak financial management, the allowances were not re-fixed after
regularization of services.
Non-fixation of allowances resulted in loss to the Government of Rs
2.870 million.
The matter was reported to the CEO and DDOs concerned in September,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends inquiry and fixing responsibility on the person(s) at
fault besides recovery of Rs 2.870 million, under intimation to Audit.
[AIR Paras:4,2,3,5,2,6,2,1,4,6,16,3,15,14]
6.2.2.15 Unauthorized appointments of P.T.C teachers without
prescribed academic qualification - Rs 2.617 million
According to Government of Punjab, Services General Administration
and Information Department Notification No.SOR-III-1-20-95 dated 01-02-1997
“The prescribed qualification for the post of P.T.C Teacher was amended /
enhanced as F.A/F.Sc. with Primary Teacher Certificate (PTC) from recognized
Institution”.
162
During audit of DEA Muzaffargarh, it was observed that Dy. DEO (EE-
W) Jatoi appointed PTC teacher without observing the requisite qualification i.e.
F.A/F.Sc with PTC as basic qualification for appointment of P.T.C teacher.
(Annexure-R/MGH)
Due to weak internal controls, appointment was made without prescribed
qualification.
Appointment without prescribed qualification resulted in an unauthorized
payment of salaries of Rs 2.617.
The matter was reported to the CEO and DDO concerned in September,
2018. DDO did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends fixing responsibility on the person(s) at fault beside
regularization of service from the competent authority, under intimation to Audit.
[AIR Para:25]
6.2.2.16 Unauthorized payment of SSB after regularization – Rs 2.259
million
Acording to Government of the Punjab Service and General
Administration Department Notification No.DS(O&M) 5-3/2004/contract (MF)
10-11-2010, all the Govt. employees working on contract basis in various
Department were regularized w-e-f 23-06-2011. And Government of the Punjab,
School Education Departemtn Lahor, Notification No. SO(SE-III) 2-16/2007(P-
V) dated 07.08.2015, the Educators already appointed on contract basis under the
provision of contract policy are regularized w.e.f 07.08.2015 and their pay was
to be fixed at the initial of the respective pay scale and services period of contract
shall not be counted for any purpose Pension,gratuity,leave,etc). these appointees
shall not be entitled to the paymentof 30% SSB.
During audit of DEA Muzaffargarh, it was observed that the following
DDOs of Education Department allowed and paid an amount of Rs 2.259 million
during 2017-18 on account of social security benefit to those whose services were
regularized. The detail is given below:
163
(Rupees in million)
Sr.
DDOs No. of employees Amount
No
1 Dy. DEO (EE-M) Muzaffargarh 33 1.214
2 Dy. DEO (EE-M) Alipur 10 0.421
3 GGHS Mahra 1 0.058
4 Dy. DEO (EE-W) Muzaffargarh 10 0.408
5 GGHS Belay wala 1 0.033
6 GBHS Mehmood Kot 2 0.055
7 Dy. DEO (EE-M) Jatoi 3 0.070
Total 60 2.259
Due to weak internal controls, social security benefit was paid to
permanent employees.
Payment of social security benefit to permanent employees resulted in
overpayment of Rs 2.259 million.
The matter was reported to the CEO and DDOs concerned in September,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends recovery of Rs 2.259 million besides discontinuation
of said allowance, under intimation to Audit.
[AIR Paras:21,12,8,19,11,3,17]
6.2.2.17 Non-realization/deposit of revenue into Government treasury
– Rs 2.076 million
According to Rule 76(1) of the Punjab District Government and Tehsil
Municipal Administration (Budget) Rules, 2003, the primary obligation of the
collecting officers shall be to ensure that all revenue due is claimed, realized and
credited immediately into the Local Government Fund under proper receipt head.
During audit of DEA Muzaffargarh, it was observed that the following
DDOs of District Education Authority, failed to collected Government receipts of
Rs 2.076 million on account of salary after termination of contract, Registration
fee, professional fee, fine/penalty etc. during 2008-17. The detail is given below:
164
(Rupees in million)
Sr.
DDOs Description of Receipts Amount
No.
Salary after termination of contract 0.612
Withdrawal of pay & allowance after
1 Dy. DEO (EE-M) Kot Addu 0.093
superannuation
Fine/penalty 0.112
Penalty due to non-completion of work 0.631
2 CEO (DEA) Professional Tax 0.111
Registration Fee 0.226
3 GGHS Belay wala Non-deposit of Faroog-e- taleem fund 0.264
4 GBHS Mehmood Kot GST on food item 0.027
Total 2.076
Due to weak financial management, the Government receipts were not got
deposited/credited into Government Treasury.
Non-deposit/credit of receipts into Government Treasury resulted in non-
realization of revenue to the Government of Rs 2.076 million.
The matter was reported to the CEO and DDOs concerned in September,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends recovery of Rs 2.076 million besides fixing
responsibility on the person(s) at fault, under intimation to Audit.
[AIR Paras:3,7,12,4,9,17,8,12]
6.2.2.18 Irregular and doubtful payment against TA / DA - Rs 1.955
million
According to Notification No.SO(ADP) MISC-409/2012 dated 29.08.12
Govt. of the Punjab, the inspection allowance @ Rs 5,000/month shall be payable
to the AEOs on the basis of at least 50 inspection of schools in a month and in
case of less than 50 schools inspection ,it shall be claimed @100 per school
inspection. According to 2.33 of Punjab Financial Rules Vol-I, every
Government servant should realize fully and clearly that he will be held
personally responsible for any loss sustained by Government through fraud or
negligence on his part. Expenditure incurred in one year, should not be left over
165
to be met out of the budget for the next year. According to rule 17.18 of PFR
Vol.I
During audit of DEA Muzaffargarh, it was observed that District
Education Officer (EE-W) Muzaffargarh, paid an amount of Rs 1.955 million to
AEO‟s on account of TA/DA for inspection of various schools during 2013-18.
Scrutiny of the record revealed that they were entitled to inspection allowance in
lie of TA/DA thus payments of TA/DA to AEO were made in violation of rule.
Furthermore, most payment relates to previous years.
Due to weak internal controls, TA/DA was paid in lieu of inspection
allowance.
Payment of inadmissible allowance resulted in overpayment of Rs 1.995
million.
The matter was reported to the CEO and DDO concerned in September,
2018. DDO did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends fixing responsibility on the person(s) at fault besides
recovery of Rs 1.955 million, under intimation to Audit.
[AIR Para:22]
166
information regarding receipt and return of securities to the contractors was not
maintained by the department. (Annexure-S/MGH)
Due to weak internal controls, security deposit register was not
maintained by the department.
Non-maintenance of security deposit register, there is chances of
misappropriation.
The matter was reported to the CEO in September, 2018. DDO did not
submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends fixing responsibility on the person(s) at fault besides
maintenance of proper record of security deposits, under intimation to Audit.
[AIR Para:10]
6.2.2.20 Unauthorized payment of salary during leave without pay –
Rs 1.622 million
According to Rule 2.33 of the PFR, Vol-I “Every Government servant
should realize fully and clearly that he will be held personally responsible for any
loss sustained by Government through fraud or negligence on his part”.
During audit of DEA Muzaffargarh, it was observed that the following
DDOs of Education Department allowed and paid an amount of Rs 1.622 million
on account of salaries to employees when they were on leave without pay during
2017-18. The detail is given below:
(Rupees in million)
Sr. No. DDOs Period Amount
1 Dy. DEO (EE-M) Kot Adu 0.265
2 Dy. DEO (EE-M) M. Garh 0.159
3 Dy. DEO (EE-M) M. Garh 2017-18 0.574
4 Dy. DEO (EE-W) Jatoi 0.071
5 Dy. DEO (EE-W) Kot addu 0.309
6 Headmistress GGHS Mochi Wala 2004-18 0.244
Total 1.622
167
Due to weak internal and financial controls, salaries were paid to
employees during leave without pay.
Payment of salaried during leave period resulted in overpayment of Rs
1.622 million.
The matter was reported to the CEO and DDOs concerned in September,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends recovery of Rs 1.622 million besides fixing
responsibility on the person(s) at fault, under intimation to Audit.
[AIR Paras:19,7,2,11,14,3]
6.2.2.21 Overpayment due to payment of inadmissible qualification
allowance – Rs1.554 million
As per Condition (iii) of the notification No.SO9S-III)-2-16/2007, dated
24.09.2007 issued by the Government of the Punjab Education Department
(Schools wing) Lahore, qualification allowance will not be admissible to the
teachers who are already in receipt of any kind of benefit of higher qualification
either in shape of advance increments or higher pay scale. Furthermore,
according to instructions contained in clarification issued by Accountant General
Punjab, vide his letter No.TM-1/2-3(A)IV/2008-09/479 dated 17.11.2008,the
qualification allowance on account of possessing/acquiring higher qualification is
not admissible to Secondary School Educators(SSE), Senior Elementary School
Educators (SESE) and Elementary School Educators (ESE).
During audit of DEA Muzaffargarh, it was observed that the following
DDOs of Education Department paid qualification allowance of Rs 1.554 million
during 2012-18 on acquiring higher qualification to ESE, SESE and SSE.
Furthermore, some teachers were paid qualification allowances who were already
in receipt of any kind of benefit of higher qualification either in shape of advance
increments or higher pay scale. The detail is as below:
168
(Rupees in million)
Sr.
DDOs Description Amount
No.
0.223
1 D.E.O (EE-W) M.Garh
0.489
2 Dy. DEO (EE-W) Kot Addu 0.334
Qualification Allowance
3 Dy. DEO (EE-W) Jatoi 0.115
4 Dy. DEO (EE-W) M. Garh 0.114
5 Dy. DEO (EE-M) Jatoi 0.279
Total 1.554
Due to weak financial management, inadmissible qualification allowance
was paid.
The payment of inadmissible qualification allowances resulted in
overpayment of Rs1.554 million.
The matter was reported to the CEO and DDOs concerned in September,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends inquiry and fixing responsibility on the person(s) at
fault besides recovery of Rs1.554 million, under intimation to Audit.
[AIR Paras:8,9,6,9,22,1]
6.2.2.22 Unauthorized drawal of pay without sanctioned posts -
Rs 1.425 million
According to delegation of Financial Power Rules 2006, the power to
create posts rest with the Administrative Department subject to the concurrence
of Finance Department. Further according to rule 5.11(C ) of PFR Vol-1, all
order creating or abolishing the permanent or temporary posts should at once be
communicated, by letter, to the Accountant General/District Accounts Office.
During audit of DEA Muzaffargarh, it was observed that Deputy District
Education Officer (EE-W) Kot Addu, allowed withdrawal of pay and allowances
of Rs1.425 million to employees during 2017-18. Scrutiny of the record reveals
that pay and allowances were paid in excess of sanctioned post. The detail is
given below:
169
(Amount in rupees)
Designation BPS Sanctioned Posted Excess Amount
Lab Attendant 02 0 02 02 525,618
O.T. Technician 15 0 01 01 643,653
Laboratory Attendant 02 0 01 01 256,137
Total 1,425,408
Due to weak internal controls, pay and allowance were paid without
sanctioned post.
Payment without sanctioned post resulted in unauthorized expenditure of
Rs 1.425 million.
The matter was reported to the CEO and DDO concerned in September,
2018. DDO did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends fixing responsibility on the person(s) at fault besides
pay drawn unauthorizedly should be either recovered or regularized, under
intimation to Audit.
[AIR Para:23]
6.2.2.23 Unauthorized payments of salaries after transfer – Rs 1.382
million
According to Clause 9 of Punjab District Authorities Accounts Rules
2017, that DDO and payee of the pay, allowances, contingent expenditure or any
other expense shall be personally responsible for any overcharge, fraud or
misappropriation and shall be liable to make good that loss.
During audit of DEA Muzaffargarh, it was observed that Deputy District
Education Officer (M-EE) Kot Adu, paid an amount of Rs 1.382 million during
2017-18 on account of pay and allowances to AEOs whose were transferred to
other offices. Chance of dual drawl of salaries cannot be overruled. The detail is
below:
170
(Amount in rupees)
Transferred Relieved Paid up Pay
P. No. Name Designation Amount
to on to Rate
31548042 M Ishtiaq Dy. DEO 18.11.17 62,380 462,819
31987356 Aamir Iqbal AEO (EE-W) Kot 15.11.17 30.06.18 62,380 468,856
32005416 Tariq Ismaeel Adu 25.11.17 62,380 450,746
Total 1,382,421
Due to weak financial controls, payment of salaries were paid after
transfer.
Payment of salaries after transfer resulted in unauthorized expenditure of
Rs 1.382 million.
The matter was reported to the CEO and DDO concerned in September,
2018. DDO did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends recovery of Rs 1.382 million from concerned officials
besides fixing responsibility on the person(s) at fault and stoppage of pay, under
intimation to Audit.
[AIR Para:11]
6.2.2.24 Non-recovery of G.P Fund upon regularization of services -
Rs 1.358 million
According to Rule 4.17 of Punjab treasury and Subsidiary Rules 1988, the
duty of proper deductions to be made from pay bills on account of funds and
other deductions e.g. rents of Government residences, Fund subscription, etc.
devolves on the drawers of the bills as such deductions should be recovered by
stoppages from pay and consequent short drawings from the Treasury.
During audit of DEA Muzaffargarh, it was observed that Deputy District
Education Officer (EE-W) Kot Addu, did not deduct Rs 1.358 million during
2017-18 on account of G.P fund from the salaries of 56 employees whose
services were regularized w.e.f 07.08.2015.
Due to weak financial controls, necessary deduction of GP Fund was not
started after regularization.
171
Non-deduction of G.P. Fund from salaries of employees resulted in
overpayment of Rs 1.358 million.
The matter was reported to the CEO and DDO concerned in September,
2018. DDO did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends fixing responsibility on the person(s) at fault besides
G.P. Fund should be recovered from the pay of the employees and deposited into
proper account, under intimation to Audit.
[AIR Para:12]
6.2.2.25 Overpayment of charge allowance to AEOs – Rs 1.338 million
According to Government of Punjab Finance department clarification
vide letter No.FD.PR-12.-7/2007 dated 05.04.2018, Assistant Education Officers
(AEOs) of School Education Department, who are appointed by initial
recruitment, are not entitled to the grant of charge allowance.
During audit of DEA Muzaffargarh, it was observed that the following
DDOs of Education Department granted charge allowance of Rs 1.338 million to
AEO during 2017-18 in contravention of above rule. The detail is given below:
(Rupees in million)
Sr.
DDOs No. of employees Amount
No
1 Dy. DEO (EE-W) Muzaffargarh 35 0.155
2 Dy. DEO (EE-M) Ali pur 13 0.080
3 Dy. DEO (EE-M) Jatoi 10 0.085
4 Dy. DEO (EE-W) Kot Addu 20 0.185
5 Dy. DEO (EE-W) Ali pur 8 0.077
6 Dy. DEO (EE-M) Kot Addu 36 0.335
7 Dy. DEO (EE-M) Muzaffargah 31 0.316
8 Dy. DEO (EE-W) Jatoi 13 0.105
Total 1.338
Due to weak financial controls, charge allowance was granted to AEO.
Payment of charge allowance to AEO resulted in overpayment of Rs1.338
million.
172
The matter was reported to the CEO and DDOs concerned in September,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends recovery of Rs 1.338 million besides fixing
responsibility on the concerned and discontinuation of said allowances, under
intimation to Audit.
[AIR Paras:5,14,9,21,11,22,1,5]
6.2.2.26 Expenditure on repair and maintenance of building without
estimate and measurements - Rs 1.041 million
According to B & R Code Paragraph 4.5, No payment should be made
without detail measurement in the measurement book. Further according to Sr No
(3.1.1 & 3.3.2) and (4.3.1 & 4.4.8) of School Council Policy 2007, School
Council Consist of 7 or more notified members for the period of two years only,
maintain record of planned development projects of school according to priority
on Form-6 and expenditure on execution of development work will be on
minimum market rates. Furthermore according to letter No SO(ADP) review
418/2012 dated 5-11-2013 of school education department Government of the
Punjab for provision of missing facilities in schools that the funds so allocated are
utilized in an effective and transparent manner, technical committees shall also be
notified at tehsil level to check quantity and quality of furniture procured.
During audit of DEA Muzaffargarh, it was observed that Principal
Government Higher Secondary School (Boys) Chowak Sarwar Shaheed, incurred
an expenditure of Rs 1.041 million on repair and maintenance of building.
Scrutiny of the record revealed that expenditure was incurred without rough cost
estimate and measurement. (Annexure-T/MGH)
Due to weak internal controls, expenditure was incurred without
following codal formalities.
No observance of codal formalities resulted in unauthorized expenditure
of Rs 1.041 million.
173
The matter was reported to the CEO and DDO concerned in September,
2018. DDO did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends fixing responsibility on the person(s) at fault besides
regularization of the expenditure, under intimation to Audit.
[AIR Para:13]
174
CHAPTER 7
7.1 District Education Authority, Rajanpur
7.1.1 Introduction:
“District Education Authority, Rajanpur was established on 01.01.2017
under Punjab Local Government Act 2013”. DEA, Rajanpur is a body corporate
having perpetual succession and a common seal, with power to acquire / hold
property and enter into any contract and may sue and be sued in its name.
The functions of District Health Authorities, are elaborated in the Punjab
Local Government Act, 2013. According to that the District Education Authority
Rajanpur is responsible to:
To establish, manage and supervise primary, elementary, secondary and
higher secondary school, adult literacy and non-formal basic education,
special education institutions of the Government in the District;
To ensure free and compulsory for children of age from five to sixteen
year as required under article 25-A of the constitution;
To undertake students assessment and examination, ranking of schools on
terminal examination results and targets, promotion of co-curricular
activities, sports, scouting, girls guide, red crescent, award of scholarships
and conduct of science fairs in Government and private school;
To approve the budget of Authority and allocate funds to educational
institutions;
To plan, execute and monitor all development schemes of educational
institutions working under the Authority, provide that Authority may
outsource its development works to other agencies or school councils;
To constitute school management councils which may monitor academic
activities;
175
DEA Rajanpur manages the following schools / education offices:
Description No. of office / schools
Primary Schools 782
Middle Schools 88
High Schools 69
Higher Secondary Schools 12
Dy. DEO (EE-M) 03
Dy. DEO (EE-W) 03
DEO (Elementary Education) 01
DEO (Secondary Education) 01
CEO (District Education Authority) 01
176
(Rupees in million)
177
(Rupees in million)
178
7.1.3 Brief Comments on the Status of Compliance of MFDAC Audit
paras 2017-18
Audit paras reported in MFDAC of last year Audit Report, which have
not been attended in accordance with the directives of DAC, have now been
reported in part-II of Annexure-A.
179
7.2 AUDIT PARAS
180
The matter was reported to the CEO and DDOs concerned in December,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends to inquire the matter, fix responsibility and
disciplinary action on the person(s) at fault for non-production of record, and to
ensure that the record is produced to Audit for scrutiny.
181
7.2.2 Irregularities & Non-Compliance
7.2.2.1 Irregular Payments against arrears of pay and allowances -
Rs 42.017 million
According to Rule 2.27 of PFR Vol-I, “no payment for arrears of pay &
allowances be made until additional budget & the sanction have been accorded”.
During audit of DEA Rajanpur, it was observed that Deputy District
Education Officer (M-EE) Rojhan made payment of Rs 42.017 million against
arrears of pay and allowances without additional budget. Furthermore the
vouched accounts were also not produced to audit for verification.
Due to weak internal controls, payment against arrears of pay and
allowances was made without additional budget.
Payment of arrears without additional budget resulted in irregular
expenditure of Rs 42.017 million.
The matter was reported to the CEO and DDO concerned in December,
2018. DDO did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends fixing responsibility on the person (s) at fault besides
regularization of the expenditure from the competent authority, under intimation
to Audit.
[AIR Para: 7]
7.2.2.2 Irregular payments in cash instead of crossed cheques –
Rs 32.282 million
According to rule 4(1)(b) of Punjab District Authorities (Accounts) Rules
2017, the payment exceeding rupees one thousand shall be made through crossed
non- negotiable cheque.
During audit of DEA Rajanpur, it was observed that the following DDOs
of education department made payments of Rs 32.282 million during 2017-18 to
various contractors and suppliers on account of contingent expenditure in cash
instead of crossed cheques.
182
(Rupees in million)
Sr.
DDOs Description Amount
No.
1 GHS Muhammad Pur 1.496
0.322
2 CEO, DEA
27.00
Payment to suppliers/
3 Dy. DEO (MEE) Jampur 0.530
employees
4 HM GHS Allah Abad 1.090
5 DEO (SE) 0.402
6 Dy. DEO (WEE) Rojhan 1.442
Total 32.282
Due to weak financial management, payments were made in cash instead
of crossed cheques.
Cash payments made to contractors / employees resulted in irregular
payments of Rs 32.282 million.
The matter was reported to the CEO and DDOs concerned in December,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends inquiry and fixing responsibility on the person(s) at
fault, besides regularization of the expenditure from the competent authority,
under intimation to Audit.
[AIR Paras:7,15,16,13,4,3,22]
7.2.2.3 Unauthorized utilization of DEA funds without pre-audit –
Rs 23.110 million
According to the Govt. of Punjab Finance Department letter
no.ADB/District Authorities /01 dated 20.09.2017, expenditure pertaining to
works of the district authorities is required to be incurred in accordance with
section 107(7) and (8) of the Punjab Local Government Act 2013 read with Rule
33 and 41 of the Punjab District Authorities (Accounts) Rules, 2017.
During audit of DEA Rajanpur, it was observed that the CEO DEA,
incurred an expenditure of Rs 23.110 million out of cost center “RC8996 CEO
Education Development” against various claims of contractors for construction of
schools. Vouchers were neither sanctioned by the CEO nor MB and other
183
documents relating to payments were verified by the CEO being the DDO of said
cost center. Accounts Officer could not observe the above instructions regarding
pre audit of claims. Hence total payment valuing Rs 23.110 million made through
the cost center of CEO was unauthorized.
Due to non-compliance of rules, payment was made without necessary
monitoring of higher authorities.
Non-observance of the Government instructions resulted in unauthorized
expenditure of Rs 23.110 million.
The matter was reported to the CEO and DDOs concerned in December,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends inquiry, fixing responsibility on the person(s) at fault
besides regularization of the expenditure, under intimation to Audit.
[AIR Para No.6]
185
Sr.
DDOs Description Amount
No.
Furniture 0.383
4 DEO (SE) Others, COS 0.734
0.578
5 GGHSS Dajal Furniture
0.298
6 GBHSS Tariq Shaheed Kot Mithan Stationery, Others, COS 2.841
HM Deaf & Defective Hearing
7 Uniform 0.331
School, Rajanpur
Total 10.510
Due to weak financial controls, advertisement was not floated on PPRA
website.
Non-compliance of the Government instructions resulted in irregular
expenditure of Rs 10.510 million.
The matter was reported to the CEO and DDOs concerned in December,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
186
During audit of DEA Rajanpur, it was observed that DDOs under the
administrative control of CEO DEA, paid conveyance allowance of Rs 9.407
million to the employees despite the fact that the said allowance was not
admissible during vacations, leave period and to the employees availing facility
of vehicle. (Annexure-V/RP)
Due to weak administrative controls, inadmissible conveyance allowance
was paid.
Payment of inadmissible conveyance allowance resulted in loss of
Rs8.718 million.
The matter was reported to the CEO and DDOs concerned in December,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends inquiry and fixing responsibility on the person(s) at fault
besides recovery of Rs 8.718 million, under intimation to Audit.
[AIR Paras: 4,8,9,3,17,20,1,7,8,20,21,2,7,4,6,3,5,6,8,11,21,1,
15,3,4,5,5,6,13,1,6,3,5,6,7,1,2,3]
7.2.2.7 Unauthorized expenditure out of SMC / NSB fund – Rs 8.096
million
According to Government of Punjab School Education Department letter
No.SO(S-III)2-12/2006 dated 06.08.2007, School Council Policy 2007 amended
in 2013, all expenditure shall be incurred with prior approval of the school
council and all purchases / execution of work shall be carried out in a transparent
and economical manner. Furthermore, according to Sr. No.(6.1and 6.2) of above
policy the EDO (Education) will monitor, through Dy. DEOs, the utilization of
school council funds. Dy. DEO/AEOs will monthly inspect the record, work and
performance of School Council.
During audit of DEA Rajanpur, it was observed that various head teachers
under the administrative controls of District Education Authority, withdrew an
amount of Rs 8.096 million during 2017-18 out of NSB/SMC without proof of
actual work done, without completion report, without rough cost estimate,
187
measurement, stock entry, approval of valid school management council and
proof of consumption of stores. Furthermore, the work done was never inspected
and verified by the SMC/ education authorities. The detail is given below:
(Rupees in million)
Sr.
DDOs Description Amount
No.
1 Dy. DEO (MEE) Jampur 1.390
Repair maintenance work, misc. stores
2 Dy. DEO (WEE) Jampur 2.684
Repair maintenance work, misc. stores,
3 Dy. DEO (MEE) Rajanpur 2.228
furniture
4 Dy. DEO (WEE) Rajanpur 1.084
Repair maintenance work, misc. stores
5 0.480
Dy. DEO (WEE) Rojhan
6 Shown Paid to temporary teachers 0.230
Total 8.096
Due to non-compliance of rules, payment was made without necessary
monitoring of higher authorities.
Incurrence of expenditure without observing the Government instructions
resulted in unauthorized expenditure of Rs 8.096 million.
The matter was reported to the CEO and DDOs concerned in December,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends inquiry, fixing responsibility and appropriate action on
the person(s) at fault besides regularization of matter, under intimation to Audit.
[AIR Paras: 11,12,11,18,23,25]
7.2.2.8 Non-reduction of allowances after regularization of services –
Rs 6.836 million
According to Clause J,K & L of S&GAD Department Notification No.
DS (O&M)5-3/2004 contract (MF) dated 14th October, 2009, the salary of the
regularized employees shall be fixed in accordance with the pay / scale (s) plus
usual allowances prescrbed for the post (s) against which they have been
appointed. The officials will also not be entitled to the payment of 30% social
security benefit.
188
During audit of DEA Rajanpur, it was observed that DDOs did not reduce
/ discontinue the allowances upon regularization of services of the contract
employees which resulted in overpayment of Rs 6.836 million during 2017-18.
(Annexure-W/RP)
Due to weak financial management, inadmissible allowances were not
discontinued/ reduced from the pay of the employees whose services were
regularized.
The payment of inadmissible allowances resulted in overpayment of
Rs 6.836 million to the employees.
The matter was reported to the CEO and DDOs concerned in December,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends inquiry and fixing responsibility on the person(s) at
fault, besides recovery of Rs 6.836 million, under intimation to Audit.
[AIR Paras: 4,14,15,16,2,4,10,8,13,1,2,13,13,14,17,2,3,7,2,8,9,10]
7.2.2.9 Unauthorized retention of public money in DDO account -
Rs 2.754 million
According to Rule 2.10(3) of PFR Vol-1, all inevitable payments are
ascertained and liquidated at the earliest possible date. Furthermore, Rule 2.10(5)
of ibid states that no money is withdrawn from the treasury unless it is required
for immediate disbursement or has already been paid out of the permanent
advance.
During audit of DEA Rajanpur, it was observed that the following DDOs
withdrew an amount of Rs 2.754 million out of the Government treasury during
2017-18. However, the same was not disbursed to the concerned claimants till
June 2018. A heavy closing balance was being shown in the bank statements
concerned. The detail is given below:
189
(Rupees in million)
Sr. Closing Balance
DDO Account No.
No. as on 30.06.18
1 DEO (SE) 3035719971NBP 1.089
HM Deaf & Defective Hearing School, Cash 0.078
2
Rajanpur No.3035754469 NBP 0.497
3 CEO (DEA) 4141791333 NBP 1.090
Total 2.754
Due to weak financial management, the Government funds drawn from
the Government treasury was not promptly disbursed to the claimant concerned.
Delay in disbursement of the Government money resulted in unauthoized
retention of public money of Rs 2.754 million.
The matter was reported to the CEO and DDOs concerned in December,
2018. DDOs did not submit replies.
Despite many efforts, DAC meeting was not convened till finalization of
this Report.
Audit recommends inquiry, fixing responsibility and appropriate action on
the person(s) at fault besides regularization of matter, under intimation to Audit.
[AIR Paras: 4,7,10,14]
190
(Amount in rupees)
Personal
Name Designation Office Period Pay drawn
No.
32024919 Asia Batool Dy. DEO WEE 358,649
3.8.2017 to
32024880 Shazia Jahan ESE Jampur 358,649
30.09.18
32024900 Sadia Mehreen 358,649
32041370 Sadia Batool Dy. DEO (WEE) 359,140
ESE 3.8.17 to 30.9.18
32041381 Mehwish Khan Rojhan 359,140
Total 1,794,227
192
CHAPTER 8
8.1 District Education Authority, Chiniot
8.1.1 Introduction
District Education Authority, Chiniot was established on 01.01.2017 under
Punjab Local Government Act, 2013. DEA, Chiniot is a body corporate having
perpetual succession and a common seal, with power to acquire/hold property and
enter into any contract and may sue and be sued in its name.
The functions of District Education Authority, Chiniot as described in the
Punjab Local Government Act, 2013 are as under:
establish, manage and supervise the primary, elementary, secondary
and higher secondary schools, adult literacy and non-formal basic
education, special education institutions of the Government in the
District;
implement policies and directions of the Government including
achievement of key performance indicators set by the Government
for education in the district;
ensure free and compulsory education for children of the age from
five to sixteen years as required under Article 25-A of the
Constitution;
ensure teaching standards, infrastructure standards, student safety
and hygiene standards and minimum education standards for quality
education as may be prescribed;
undertake students‟ assessment and examinations, ranking of
schools on terminal examination results and targets, promotion of
co-curricular activities, sports, scouting, girl guide, red crescent,
award of scholarships and conduct of science fairs in the
Government and private schools;
approve the budget of the Authority and allocate funds to
educational institutions;
plan, execute and monitor all development schemes of educational
institutions working under the Authority, provided that the
Authority may outsource its development works to other agencies or
school councils;
193
constitute school management councils which may monitor
academic activities; and
plan and finance maintenance of school, support enrolment and
retention, arrange donation and finances, plan development and may
perform any other role as may be prescribed.
Total No. of educational institutions under the jurisdiction of District
Education Authority, Chiniot:
Description Male Female Total
Primary Schools 196 331 527
Elementary Schools 38 34 72
High Schools 54 44 98
Higher Secondary Schools 2 3 5
Special Education Schools / Centers 3 1 4
Total 290 412 706
8.1.2 Comments on Budget and Accounts
The detail of budget & expenditure is given below in tabulated form:
(Rupees in million)
Excess (+)/ %
2017-18 Budget Actual
Lapse (-) (Lapse)
Salary 2,578.345 2,497.869 -80.476 -3.12%
Non-Salary 48.391 14.634 -33.757 -69.76%
Development 352.681 44.081 -308.600 -87.50%
Total 2,979.417 2,556.584 -422.833 -14.19%
Receipts 0.000 0.009 0.009 -
194
(Rupees in million)
195
(Rupees in million)
197
8.2 AUDIT PARAS
8.2.1 Fraud/Misappropriations
8.2.1.1 Embezzlement of public funds – Rs 0.262 million
According to Rule 2.31(a) of the Punjab Financial Rules, Volume-I, a
drawer of bill for pay, allowances, contingent and other expenses will be held
responsible for any overcharges, frauds and misappropriations.
During audit of District Education Authority, Chiniot, it was observed
that two Drawing and Disbursing Officers working under the administrative
control of CEO, DEA embezzled an amount of Rs 0.262 million from NSB and
Farogh-e-Taleem Fund during 2017-18. The detail is as under:
(Rupees in million)
Sr. No. DDOs Description Amount
Deputy District Education Withdrawal of funds without actual
1 0.158
Officer (EE-M), Chiniot expense
Double drawal of temporary teacher
Headmistress Government salary 0.050
2
Girls High School 223 JB
Drawal of funds through fictitious bills 0.054
Total 0.262
Due to weak internal controls, public funds were embezzled.
Embezzlement of Rs 0.262 million resulted in loss to public exchequer.
The matter was reported to the PAO and DDOs concerned in November
and December, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends to probe the matter to fix responsibility on the
person(s) at fault besides recovery of Rs 0.262 million.
[AIR Paras: 9, 3, 4]
198
8.2.2 Irregularities and Non-Compliance
8.2.2.1 Unlawful conduct of business of District Education Authority –
Rs 2,632.888 million
According to Section 30(3) of the Punjab Local Government Act, 2013
(as amended on 08.11.2017), when an elected local government is, for any reason,
not in office, the Government may appoint an administrator to perform the
functions of the local government until the elected local government assumes
office but such period shall not exceed twelve months. Further, according to
Section 64 of the Act ibid, the executive authority of a local government shall vest
in and be exercised by its Mayor or Chairman. Furthermore, according to
Government of the Punjab, Local Government and Community Development
Department Notification No.SOR(LG)38-5/2014 dated 01.01.2017, District
Education Authority was established in each District and Deputy Commissioner
of the District was appointed as Administrator of the said Authority w.e.f.
01.01.2017.
During the audit of District Education Authority (DEA), Chiniot, it was
observed that Deputy Commissioner, Chiniot continued to hold the office as
Administrator and exercised the powers of the Authority beyond lawful tenure of
12 months which expired on 31.12.2017. Therefore, conduct of business of the
Education Authority, Chiniot including approval/ authentication of Revised
Budget amounting to Rs 2,632.888 million and incurrence of expenditure during
January to June, 2018 was held unlawful. Furthermore, powers of the House /
Authority were concentrated in and used by a Government servant.
Due to negligence, business of the District Education Authority was run
by Deputy Commissioner beyond lawful tenure of 12 months.
Exercising the powers of the House by the Deputy Commissioner
beyond 12 months resulted in unlawful authentication / approval of Revised
Budget amounting to Rs 2,632.888 million and unlawful conduct of business of
District Education Authority.
The matter was reported to the PAO and DDO concerned in November,
2018.
199
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends investigation for fixing responsibility on the
person(s) at fault besides regularization of the matter from the Competent
Authority.
[AIR Para: 1]
8.2.2.2 Irregular utilization of development funds on pay and allowances –
Rs 60.869 million
According to Rule 5(1)(h) of the Punjab District Authorities (Budget)
Rules, 2017, the heads of offices and institutions shall ensure that the total
expenditure is be kept within the limits of authorized appropriation. Further,
according to Rule 36(1) of the rules ibid, as far as possible, development project
shall be completed within the financial year. Furthermore, according to Rule 31 of
the rules ibid, an ongoing development project approved by the Authority shall be
funded and completed as approved.
District Education Authority, Chiniot released funds amounting to
Rs 172.754 million to Executive Engineer, Building Division, Chiniot for
execution of development schemes during 2017-18. However, development works
costing
Rs 111.85 million were executed and remaining funds of Rs 60.869 million were
utilized by the Chief Executive Officer (CEO), DEA, Chiniot for payment of pay
and allowances.
Due to violation of rules, development funds were utilized on pay and
allowances.
Utilization of development funds amounting to Rs 60.869 million on pay
and allowances resulted in non-achievement of development objectives.
The matter was reported to the PAO and DDO concerned in November,
2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
200
Audit recommends fixing responsibility on the person(s) at fault besides
regularization of the matter from Competent Authority.
[AIR Para: 2]
8.2.2.3 Less deduction of General Provident Fund contribution – Rs 18.202
million
According to Note (a) of Government of the Punjab, Finance
Department Notification for change in GPF (General Provident Fund) deduction
rate No.FD.SR-I/2-1/95(P) Dated 16.08.2017, the deduction on the basis of the
rates mentioned in letter shall be made with effect from the pay for August, 2017
payable on 1st September, 2017.
Scrutiny of SAP/R-3 HR Data of office of the CEO, DEA, Chiniot for
the financial year 2017-18 revealed that General Provident Fund was not deducted
at revised rates w.e.f August, 2017 and excess payment of Rs 18.202 million was
made to the employees.
Due to weak internal control, deduction of GPF contribution was not
made on revised rate.
Non-application of revised GPF deduction rates resulted in excess
payment to the employees amounting to Rs 18.202 million.
The matter was reported to the PAO and DDOs concerned in November,
2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends recovery of GPF contribution amounting to Rs
18.202 million.
[AIR Paras: 8, 11]
8.2.2.4 Irregular expenditure without tenders / quotations – Rs 14.015
million
According to Rule 9 of the Punjab Procurement Rules, 2009/2014, a
procuring agency shall announce in an appropriate manner all proposed
procurements for each financial year and shall proceed accordingly without any
201
splitting or regrouping of the procurements so planned. Further, according to Rule
12 of the rules ibid, a procuring agency shall advertise procurement of more than
one hundred thousand rupees and up to the limit of two million rupees on the
website of the Authority. Furthermore, according to Rule 59(b) of the Punjab
Procurement Rules, 2014, a procuring agency may provide for petty purchases
through at least three quotations where the cost of the procurement is more than
fifty thousand rupees but less than one hundred thousand rupees.
During the audit of DEA, Chiniot, it was observed that School Councils
of 62 primary/elementary, high/higher secondary schools and Special Education
Centers / Schools incurred expenditure of Rs 14.015 million for purchase of
furniture, uniform, building material etc. from local market during 2009-18.
Contrary to the above, procurements were made either without calling tenders /
advertisement on PPRA‟s website or cost of procurement was split by keeping
cost of each purchase below the financial limit of Rs 100,000 to avoid tendering
and
Rs 50,000 to avoid quotations. (Annexure-C/CHN)
Due to weak internal controls and lack of planning, expenditure was
incurred without open competition.
Procurement without tendering / quotations resulted in mis-procurement
and irregular expenditure of Rs 14.015 million
The matter was reported to the PAO and DDOs concerned in November
and December, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends fixing responsibility on the person(s) at fault besides
regularization of expenditure from the Competent Authority.
[AIR Paras: 1, 8, 4, 8, 7, 4, 3, 3, 5, 8, 2, 3, 2, 2, 5]
8.2.2.5 Irregular withdrawal of pay & allowances through adjustment –
Rs 13.748 million
According to provision 4.6.5.5 of Accounting Policies and Procedures
Manual, any change in employee‟s allowances and deductions shall be notified
202
through the change statement to the DAO/AG/AGPR. Furthermore, according to
Rule 2.31(a) of the Punjab Financial Rules, Volume-I, a drawer of bill for pay,
allowances, contingent and other expenses will be held responsible for any
overcharges, fraud and misappropriation.
During the audit of DEA, Chiniot, it was observed that 147 employees
working under the administrative control of different DDOs of District Education
Authority, Chiniot withdrew pay and allowances amounting to Rs 13.748 million
through adjustments in automated Payroll System of SAP/R3 during 2017-18.
Contrary to the above provisions, adjustment in pay & allowances did not support
any change statement notified to DAO, Chiniot. The detail is as under:
(Rupees in million)
No. of Financial
Sr. No. DDOs Amount
Employees Year
Deputy District Education Officer
1 56 2017-18 5.068
(EE-W), Lalian
Deputy District Education Officer
2 34 2017-18 2.181
(EE-W), Bhowana
Deputy District Education Officer
3 57 2017-18 6.499
(EE-W), Chiniot
Total 147 13.748
Due to weak internal and financial controls, changes/adjustments in pay
& allowances were made without maintaining proper record.
Changes/adjustments in pay & allowance without change statements and
proper record resulted in irregular / unauthentic expenditure of Rs 13.748 million.
The matter was reported to the PAO and DDOs concerned in November
and December, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends fixing responsibility on the person(s) at fault besides
maintenance and provision of all the ancillary record for verification to Audit
without further delay.
[AIR Paras: 4, 4, 12]
203
8.2.2.6 Irregular expenditure on civil works without approval of design and
specifications – Rs 12.205 million
According to Section 4.4.7 of the School Council Policy, 2007 read with
Para 3.4.7 of Guidelines for Utilization of Non-Salary Budget (NSB) in Primary
and Elementary Schools, development works shall be got executed according to
the Government approved design and specifications.
Sixty-eight primary / elementary / high and higher secondary schools
working under the administrative control of District Education Authority, Chiniot
incurred expenditure of Rs 12.205 million on construction of class rooms, soling,
boundary walls, toilet blocks, repair of school building etc. during 2014-17.
Contrary to the above provisions, civil works were executed without preparation
of detailed design / specification / estimates and approval of the same from the
Competent Authority. The detail is as under:
(Rupees in million)
No. of Funds
Sr. No. DDOs
Schools Utilized
1 Deputy District Education Officer, (EE-W), Bhowana 26 2.588
2 Deputy District Education Officer, (EE-W), Lalian 8 2.258
3 Deputy District Education Officer, (EE-M) Lalian 5 1.902
4 Headmistress Government Girls High School 134 JB 1 0.420
5 Headmistress Government Girls High School, Barana 1 0.488
6 Headmaster Government High School Rajoya 1 0.807
7 Headmaster Government Islamia High school 1 0.175
8 Deputy District Education Officer, (EE-W), Chiniot 14 2.704
9 Deputy District Education Officer, (EE-W), Bhowana 11 0.863
Total 68 12.205
Due to non-compliance of School Council Policy, civil works were
executed without preparation / approval of detailed designs and specifications.
Execution of works without preparation/approval of design and
specifications resulted in irregular expenditure amounting to Rs 12.205 million.
The matter was reported to the PAO and DDOs concerned in November
and December, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
204
Audit recommends fixing responsibility on the person(s) at fault besides
regularization of expenditure from the Competent Authority.
[AIR Paras: 2, 6, 9, 3, 3, 1, 1, 3, 1]
8.2.2.7 Payment of inadmissible Conveyance Allowance – Rs 11.144 million
According to Rule 1.15(2) of the Punjab Travelling Allowance Rules,
Conveyance Allowance will be admissible only for the period during which the
civil servant held the post to which the conveyance is attached and will not be
admissible during leave or joining time.
Thirteen Drawing and Disbursing Officers of District Education
Authority, Chiniot made excess payment of salary amounting to Rs 11.144
million to the employees due to non-deduction of inadmissible Conveyance
Allowance. (Annexure-D/CHN)
Due to weak internal controls, payment of inadmissible Conveyance
Allowance was made to employees.
Payment of inadmissible Conveyance Allowance resulted in excess
payment to the employees amounting to Rs 11.144 million.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends recovery of excess paid amount of Rs 11.144 million
at the earliest from the employees concerned.
[AIR Paras:1, 4, 1, 1, 4, 2, 9, 2, 1, 5, 10, 1, 5, 1, 3]
8.2.2.8 Unauthorized deposit of unspent balance into Account-I – Rs 10.462
million
According to Rules 4(1)(h) and 68(1) of the Punjab District Authorities
(Budget) Rules, 2017, the Chief Executive Officer shall act as Principal
Accounting Officer (PAO) of the Authority and shall monitor the receipts and
expenditure of District Authority, offices, institutions to be carried out in
accordance with the approved budget and the rules. The primary obligation of the
205
collecting Officer shall be to ensure that all revenue due is claimed, realized and
credited immediately to the District Authority Funds and to record entries under
proper receipt head.
During the audit of DEA, Chiniot, it was observed that Rs 10.462
million were received as unspent balance of Development Schemes for the
financial year 2017-18 from Executive Engineer, Buildings Division, Chiniot and
the same were deposited in provincial Account- I instead of Account-V of DEA
Chiniot.
Due to negligence, DEA Funds were deposited into Account-I instead of
Account-V of DEA, Chiniot.
Deposit of unspent balances into Account-I instead of Account-V of the
DEA resulted in unauthorized transfer of DEA funds amounting to Rs 10.462
million to the Provincial Government.
The matter was reported to the PAO and DDOs concerned in November
and December, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends re-imbursement of funds amounting to Rs 10.462
million from Provincial Government.
[AIR Para: 3]
8.2.2.9 Non-recovery Pension Fund share – Rs 8.763 million
According to Para 4(c) of Government of the Punjab, Finance
Department letter No.FD(DG)1-Instructions-Act-13/2016 dated 25.05.2017, the
“Pension Fund” maintained by the erstwhile District Government shall be
apportioned proportionately amongst the District Education Authority, District
Health Authority and respective District Council.
During the audit of DEA, Chiniot, it was observed that erstwhile District
Government deposited PLS Term Deposit Receipt (TDR) of Education
Department in Pension Fund account maintained in the Bank of Punjab @ 9%
interest. Neither deposited funds of Education Department were got returned nor
profit was recovered from erstwhile District Government which resulted into non-
recovery of share amounting to Rs 8.763 million. The detail is as under:
206
(Amount in million)
TDR No Date of Account -No Deposited No of years Interest @ Recoverable
Deposited Deposit of amount 9% Amount
in BOP TDR
4706939 26.05.2015 9670-1 6,900 3 1.863 8.763
Due to non-compliance of Government instructions and laxity on the
part of DEA, Pension Fund share was not recovered.
Non-recovery of Pension Fund share resulted in shortage of fund
amounting to Rs 8.763 million.
The matter was reported to the PAO and DDOs concerned in November
and December, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends recovery of Pension Fund share along with interest
amounting to Rs 8.763 million.
[AIR Para: 4]
8.2.2.10 Irregular expenditure by School Councils – Rs 8.368 million
According to Para 4.9.1 of the School Council Policy, 2007, School
Council can incur expenditure up to Rs 400,000 during one financial year.
School Councils of 36 primary/elementary, high and higher secondary
schools under the administrative control of District Education Authority, Chiniot
incurred expenditure amounting to Rs 22.768 million against permissible limit of
Rs 14.400 million. Resultantly, excess expenditure amounting to Rs 8.368 million
was incurred beyond the permissible limit. The detail is as under:
(Rupees in million)
Sr. No. of No. of Permissible Total Excess
DDOs
No. Years Schools Limit Expenditure Expenditure
Deputy District Education
1 1 8 3.200 5.013 1.813
Officer (EE-M), Chiniot
Deputy District Education
2 Officer, (EE-W), 1 10 4.00 5.856 1.856
Bhowana
Headmistress
3 Government Girls High 2 1 0.400 0.515 0.115
School Rajoya Chiniot
Headmistress
4 2 1 0.400 1.845 1.445
Government Girls High
207
Sr. No. of No. of Permissible Total Excess
DDOs
No. Years Schools Limit Expenditure Expenditure
School, Chiniot
Deputy District Education
5 1 16 6.400 9.539 3.139
Officer (EE-W), Chiniot
Total 36 14.400 22.768 8.368
208
(Rupees in million)
Sr. No. of Expenditure out of
Name of School
No. Schools NSB FTF Total
1 Deputy District Education Officer (EE-W), Bhowana 5 1.046 - 1.046
2 Headmistress Government Girls High School 223 JB 1 0.631 - 0.631
Headmistress Government Girls High School, Shah
3 1 1.092 - 1.092
Burhan
209
Due to weak internal controls, payment of pay and allowances was made
either at excessive rates or without admissibility.
Payment of pay and allowances at excessive rates or without
admissibility resulted in excess payment of Rs 5.188 million to the employees
concerned.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends recovery of excess paid amount of Rs 5.188 million
from the employees concerned at the earliest.
[AIR Paras: 1, 7, 7, 9, 3, 9, 6, 7, 8, 9, 11, 2, 1, 1, 5, 7, 4, 3, 11, 1, 6, 7, 9, 8, 9, 10,
12, 13]
8.2.2.13 Loss due to non-realization of income – Rs 3.731 million
According to Rules 5(2)(m) and 9 of the Punjab District Authorities
(Budget) Rules, 2017, the head of offices and institutions shall be responsible for
guarding against waste and loss of public money. Collecting officer shall be
responsible to prepare estimates of receipts for each head of income and their
timely submission to Chief Executive Officer. Further, according to Rules 4(1)(h)
and 68(1) of the Punjab District Authorities (Budget) Rules, 2017, the Chief
Executive Officer shall act as Principal Accounting Officer (PAO) of the
Authority and shall monitor the receipts and expenditure of District Authority,
offices, institutions. The primary obligation of the collecting Officer shall be to
ensure that all revenue due is claimed, realized and credited immediately to the
District Authority Funds and to record entries under proper receipt head.
During the audit of DEA, Chiniot, it was observed that Deputy District
Education Officer (DDEO), (EE-M) Chiniot, Headmaster Government High
School Rajoya and Headmaster Government Special Education Centre for Deaf
Chiniot did not auction the unserviceable vehicle/dried trees. Further, various
DDOs working under the administrative control of DEA, Chiniot did not deposit
fine in Government Treasury. Resultantly, Government sustained a loss of Rs
210
3.731 million due to non-realization of income from these sources. The detail is as
under:
(Rupees in million)
Sr. No. of
DDOs Description Amount
No. Schools
Chief Executive Officer, District Education
1 11 Non-recovery of fine 0.063
Authority, Chiniot
Deputy District Education Officer, (EE-M), 12 Non-auction of trees 0.196
2
Chiniot 5 Non-recovery of fine 0.011
3 Headmaster Government High School Rajoya 1 Non-auction of trees 0.010
Non-auction of old furniture
4 Headmaster Government Islamia High school 1 0.038
and paper
Non-auction of
Headmaster Government Special Education 0.200
5 1 wood/furniture
Centre for Deaf Chiniot
Non-auction of vehicle 2.500
Headmistress Government Girls High School
6 1 Non-auction of trees 0.034
Rajoya Chiniot
Deputy District Education Officer, (EE-M), Non-recovery of monitoring
7 36 0.085
Lalian fine
Deputy District Education Officer, (EE-W),
8 30 Non-recovery of fine 0.208
Bhowana
Deputy District Education Officer, (EE-W),
9 28 Non-recovery of fine 0.210
Lalian
Deputy District Education Officer, (EE-W), Non-recovery of monitoring
10 32 0.176
Chiniot fine
Total 158 3.731
211
8.2.2.14 Non/less deduction of taxes – Rs 2.686 million
According to Section 153(1) of the Income Tax Ordinance, 2001, every
prescribed person while making a payment in full or part shall deduct tax at
prescribed rates. Further, according to Section 1.3 of the Sales Tax Special
Procedure (Withholding) Rules, 2007, withholding agents falling under category
“A” were required to deduct an amount equal to 1/5th (20%) of the total Sales Tax
shown in Sales Tax invoice issued by registered persons, whereas, on purchase of
taxable goods from unregistered persons, Sales Tax was required to be deducted
at the applicable rate of the value of taxable supplies. Furthermore, according to
Rule 5 of the Punjab Sales Tax on Services (Withholding) Rules, 2012, a
withholding agent, having Free Tax Number (FTN) or National Tax Number
(NTN), shall on receipt of taxable services from an unregistered service provider,
deduct Sales Tax at the applicable rate of the value of taxable services provided to
him.
School Councils of 128 primary/elementary, high/ higher secondary
schools under administrative control of different DDOs of DEA, Chiniot and
CEO, DEA, Chiniot made payments to different suppliers and service providers
against supply of goods and rendering of services during 2014-18. Contrary to the
above provisions, Income Tax amounting to Rs 0.890 million was not deducted or
deducted at lesser rate from claims of the suppliers due to non-availability of
proof of filer status. Further, Punjab Sales Tax on Services, General Sales Tax
including 1/5th of GST amounting to Rs 1.796 million was also not deducted
before making payments to suppliers and service providers. Resultantly, taxes
amounting to
Rs 2.686 million were less/not deducted from claims of the suppliers/service
providers. Further, monthly returns not filed for verification of 80% of Sales Tax.
(Annexure-F/CHN)
Due to weak internal and financial controls, Income Tax, Sales Tax on
Services and General Sales Tax were not / less deducted.
Non / less-deduction of taxes resulted in excess payment of Rs 2.686
million to the suppliers/service providers.
The matter was reported to the PAO and DDO concerned in November
and December, 2018.
212
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends recovery of taxes amounting to Rs 2.686 million
from the concerned and depositing the same into Government Treasury.
[AIR Paras: 12, 5, 8, 10, 2, 9, 10, 2, 10, 11, 10, 9, 8, 5, 6, 6, 8, 2, 2, 4, 2, 5, 8, 11,
3, 4]
8.2.2.15 Irregular transfer and utilization of NSB fund through local bank
account – Rs 2.024 million
According to Para 2.1 of Non-Salary Budget Guideline for High and
Higher Secondary Schools, Non-Salary Budget being introduced for recurrent
expenditures other than salary. Further, according to Para 2.5 of ibid and Para
2(c)(ii), High and Higher Secondary Schools shall submit their detailed head-wise
budget as per circulated total NSB entitlements for inclusion in respective district
budget. District Budget shall include NSB funds on school specific basis as
communicated by PMIU-PESRP with EMIS codes of schools in respect of High /
Higher Secondary Schools. Further, according to Para 3 & 4 of ibid, Headmistress
will prepare long term plan and procurement plan. Further, according to Para 2.4
of ibid, District Governments will not utilize NSB fund for the purpose other than
specified. Schools could use this fund according to prescribed procedure through
District Accounts Office.
Two DDOs working under administrative control of CEO, DEA, Chiniot
transferred funds amounting to Rs 2.024 million directly in local bank accounts of
School Councils instead of release through regular budget. Thereafter, funds were
utilized by directly drawing funds from local bank account, without involvement
of District Accounts Office. Further, expenditure was incurred without
preparation of long term plan and procurement plan. The detail is as under:
(Rupees in million)
Sr. No. DDOs Financial Year Amount
1 Headmistress Government Girls High School 223 JB 2012-18 0.681
Headmistress Government Girls High School, Shah
2 2010-18 1.343
Burhan
Total 2.024
213
Due to weak internal controls, prescribed procedure for NSB was not
observed.
Non-observation of prescribed procedures for utilization of NSB fund
resulted in irregular utilization of fund amounting to Rs 2.024 million.
The matter was reported to the PAO and DDOs concerned in November
and December, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends investigation besides regularization of expenditure
from the Competent Authority.
[AIR Paras: 5, 5]
8.2.2.16 Unauthorized utilization of NSB funds on salaries – Rs 1.226 million
According to Government of the Punjab, School Education Department
letter No.SO(DEA)1-46/2017 dated 16.05.2017, 740 Government Girls
Elementary Schools were upgraded at High Level. Further, according to para 6 of
above referred letter, PMIU will allocate additional funds through NSB to such
schools for their requirements and smooth functioning.
During the audit of DEA, Chiniot, it was observed that four head
teachers of primary/elementary schools working under the administrative control
of to DDEOs paid an amount of Rs 1.226 million to the teachers hired for 2nd
shift classes without provision of additional funds by PMIU for the purpose. The
detail is as under:
(Rupees in million)
Sr. No. of Financial
DDOs Amount
No. Schools Year
1 Deputy District Education Officer (EE-M), Bhowana 3 2017-18 0.730
2 Deputy District Education Officer (EE-W),Chiniot 1 2017-18 0.496
Total 4 1.226
Due to weak internal controls, salaries were paid form NSB without
provision of additional funds.
Payment of salaries without provision of additional funds resulted in
irregular expenditure of Rs 1.226 million from NSB.
214
The matter was reported to the PAO and DDOs concerned in November
and December, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends reimbursement of funds amounting to Rs 1.226
million from PMIU besides fixing responsibility on the person(s) at fault.
[AIR Paras: 6, 5]
215
8.2.3 Performance
8.2.3.1 Non-maintenance of assets record – Rs 17.927 million
According to Provisions 2.2.5.2, 2.2.7.1 and 7.2 of Financial Reporting
Manual read with Para 13.4.1.1 of Accounting Policies and Procedures Manual,
the accounts will include Statement of Fixed Assets that will provide the details of
ownership, asset categories, cost at beginning of the reporting period, additions
during the reporting period, disposals during the period and Cost at end of
reporting period. This statement will be based on information supplied by the
Division/ Departments on a specified form i.e. "Fixed Assets Registers" as set out
in chapter 13 of APPM before the 7th of each month duly signed by the PAO.
Further, according to Section 129 of the Punjab Local Government Act, 2013,
every local government shall once in every year in July, take the physical stock of
its movable and immovable properties and publish the report in the prescribed
manner. The report shall contain particulars of the properties, total value of the
property, annual return therefrom and change in its value, particulars of
unserviceable articles, particulars of losses and proposal for utilization,
development and improvement during the following year.
District Education Authority, Chiniot incurred expenditure under head of
A09-Physical Assets amounting to Rs 17.927 million during 2016-18 in addition
to assets already procured before the constitution of District Education Authority.
Contrary to the above referred Section of APPM Assets Register was not
maintained, identification numbers were not marked on assets and physical
verification was not carried out.
Due to weak internal controls, Assets Register was not maintained,
identification numbers were not marked on assets and physical verification of
assets was not carried out.
Non-maintenance of physical assets register, non-marking identification
numbers on assets and non-conducting physical verification resulted in violation
of rules and may result into misuse and pilferage of assets.
The matter was reported to the PAO and DDO in November and
December, 2018.
216
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends maintenance of Assets Register besides marking
identification numbers on assets and physical verification.
[AIR Paras: 13, 9, 13, 4, 7, 12, 8, 8]
8.2.3.2 Non-completion of development schemes – Rs 6.848 million
According to Rules 4(b) of the Punjab District Authorities (Budget)
Rules, 2017, the Chief Executive Officer shall act as Principal Accounting Officer
(PAO) of the Authority and shall review progress of the development works for
their timely completion.
CEO, DEA, Chiniot got executed five development schemes to be
completed during the Financial Year 2017-18 through Executive Engineer,
Buildings Division, Chiniot. The executing agency could not complete these
development schemes in the stipulated time for completion and expenditure to the
tone of Rs 22.238 million was incurred during 2017-18 against the allocated
budget of Rs 29.086 million leaving unspent funds of Rs 6.848 million. The detail
is as under:
(Rupees in million)
Sr. Approved Unspent
Nomenclature of Scheme Expenditure
No. Cost Amount
Provision of missing facilities at GHS Kandi
1 1.244 0.616 0.628
wall Tehsil Lalian District Chiniot
Provision of missing facilities at GMPS
2 0.799 0.399 0.400
Hamboana Tehsil Lalian District Chiniot
Provision of missing facilities at GGPS
3 1.019 0.700 0.319
Bhaloka Tehsil Lalian District Chiniot
Construction of 12-No Class Rooms in Govt.
4 20.637 17.127 3.510
Boys Al-Islah High School, Chiniot
Up-Gradation of Govt. Boys Primary School,
5 Ahmad Pura To Middle Level Tehsil & 5.387 3.396 1.991
District Chiniot
Grand Total 29.086 22.238 6.848
Due to weak monitoring, schemes were not completed within stipulated
period.
217
Non-completion of schemes amounting to Rs 6.848 million resulted in
non-achievement of envisaged objectives regarding provision of missing facilities
in the schools.
The matter was reported to the PAO and DDO concerned in November,
2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends fixing responsibility on the person(s) at fault besides
early completion of schemes.
[AIR Paras: 7, 1]
8.2.3.3 Lapse of development funds – Rs 5.946 million
According to Government of the Punjab, School Education Department
Letter No. SO(ADP)Review-418/420/2017-18 dated 24.02.2017, unspent funds, if
any, on completion of a scheme, may be retrieved, for accounting/ audit purpose.
No adjustments of savings against a scheme may be left for utilization on another
scheme of the District Education Authority (DEA), under execution with the
Executive Engineer (XEN) concerned. Final statement of expenditure against
each scheme, on its completion, may be obtained duly verified by the XEN and
Divisional Accounts officer.
CEO, DEA, Chiniot transferred funds amounting to Rs 11.755 million to
Executive Engineers, Buildings Division, Chiniot during Financial Year 2017-18
for execution of five development schemes. Contrary to the provisions of the
above letter, Executive Engineer, Buildings Division, Chiniot returned unspent
funds of Rs 5.946 million to District Education Authority, Chiniot in February,
2018 before completion of development schemes. Subsequently, in April, 2018
CEO, DEA, Chiniot deposited these unspent funds into Provincial Account – I
due to which development funds were lapsed. The detail is as under:
(Rupees in million)
Sr. No. Name of Schemes Amount
Re-construction of Dilapidated building at Govt. Girls School Chak No. 137/JB
1 0.448
Khokhran, Tehsil &District Chiniot
218
Sr. No. Name of Schemes Amount
Re-construction of Dilapidated building at Govt. Model Primary School Chak No.
2 0.222
141/JB Khokhran, Tehsil &District Chiniot
Re-construction of Dilapidated building at Govt. Girls Elementary School Mouza
3 0.481
Kull, Tehsil Lalian District Chiniot
Reconstruction of dangerous building at Govt. Primary School Pilowal Sydan,
4 0.39
Tehsil Lalian District Chiniot.
Up-Gradation of Govt. Girls Elementary School Jadeed No. 2 Thana City Road to
5 4.405
High Level District Chiniot
5.946
219
Award, grant, contribution shall be included in the estimates of receipts until a
definite communication is received in this regard.
CEO, DEA, Chiniot prepared annual budget for the financial year
2017-18. However, following discrepancies were observed in budgeting process:
i. Development budget book neither prepared by the District Education
Authority nor approved by the Competent Authority.
ii. Expected receipt of PFC Award and local receipt was not incorporated in
budget book.
iii. Traditional Budget formulation was not shifted to performance budget
framework.
iv. Opening balance of Account-V not incorporated in budget book.
v. Performance indicators for receipts were not developed.
Due to weak monitoring control, budgeting rules were not observed
while preparing annual budget of the Authority.
Non-observing budgeting rules resulted in defecting budgeting in
violation of Rules.
The matter was reported to the PAO and DDOs concerned in November
and December, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends fixing responsibility on the person(s) at fault besides
regularization of matter regarding adoption of proper process of budgeting.
[AIR Para: 9]
220
8.2.4 Internal Control Weaknesses
8.2.4.1 Excess expenditure without appropriation of budget – Rs 1.289
million
According to Rule 5(2)(h) of the Punjab District Authorities (Budget)
Rules 2013, DDO will ensure that the total expenditure shall be kept within the
limits of authorized appropriation. Further, according to Rules 9 and 12 of the
Punjab District Authorities (Accounts) Rules 2017, the DDO and payee of the
pay, allowance, contingent expenditure or any other expense shall be personally
responsible for any overcharge, fraud or misappropriation and shall be liable to
make good that loss.
During the audit of DEA, Chiniot, it was observed that Principal
Government Islah High School, Chiniot incurred excess expenditure amounting to
Rs 1.289 million against final appropriated amount in pay and allowances which
resulted in excess expenditure. The detail is as under:
(Rupees in million)
Actual
Year Object Code Final Grant Excess
Expenditure
2014-15 Primary School 3.709 3.733 0.024
2015-16 Primary School 4.050 4.087 0.037
2016-17 Primary School 4.398 4.471 0.073
2014-15 High School 16.743 17.038 0.295
2015-16 High School 16.935 17.795 0.860
Total 45.835 47.124 1.289
Due to weak internal and financial controls, excess expenditure was
incurred without appropriation of budget.
Expenditure without appropriation of budget resulted in irregular
expenditure of Rs 1.289 million.
The matter was reported to the PAO and DDOs concerned in November
and December, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
221
Audit recommends fixing responsibility on the person(s) at fault besides
regularization of expenditure from the Competent Authority.
[AIR Para: 4]
222
CHAPTER 9
9.1 District Education Authority, Faisalabad
9.1.1 Introduction
District Education Authority, Faisalabad was established on 01.01.2017
under Punjab Local Government Act, 2013. DEA, Faisalabad is a body corporate
having perpetual succession and a common seal, with power to acquire/hold
property and enter into any contract and may sue and be sued in its name.
The functions of District Education Authority, Faisalabad as described in
the Punjab Local Government Act, 2013 are as under:
establish, manage and supervise the primary, elementary, secondary
and higher secondary schools, adult literacy and non-formal basic
education, special education institutions of the Government in the
District;
implement policies and directions of the Government including
achievement of key performance indicators set by the Government
for education in the district;
ensure free and compulsory education for children of the age from
five to sixteen years as required under Article 25-A of the
Constitution;
ensure teaching standards, infrastructure standards, student safety
and hygiene standards and minimum education standards for quality
education as may be prescribed;
undertake students‟ assessment and examinations, ranking of
schools on terminal examination results and targets, promotion of
co-curricular activities, sports, scouting, girl guide, red crescent,
award of scholarships and conduct of science fairs in Government
and private schools;
approve the budget of the Authority and allocate funds to
educational institutions;
plan, execute and monitor all development schemes of educational
institutions working under the Authority, provided that the
Authority may outsource its development works to other agencies or
school councils;
223
constitute school management councils which may monitor
academic activities; and
plan and finance maintenance of school, support enrolment and
retention, arrange donation and finances, plan development and may
perform any other role as may be prescribed.
Total No. of educational institutions under the jurisdiction of District
Education Authority, Faisalabad:
Description Male Female Total
Primary Schools 763 548 1,311
Elementary Schools 169 314 483
High Schools 213 251 464
Higher Secondary Schools 24 36 60
Special Education Schools / Centers 15 1 16
Total 1,169 1,149 2,334
9.1.2 Comments on Budget and Accounts
The detail of budget & expenditure is given below in tabulated form:
(Rupees in million)
Excess (+)/ %
2017-18 Budget Actual
Lapse (-) (Lapse)
Salary 14,724.854 13,816.780 (-)908.074 6.16%
Non-Salary 610.565 359.076 (-)251.489 41.19%
Development 2,035.759 424.969 (-)1610.79 79.12%
Total 17,371.178 14,600.825 (-)2,770.353 15.95%
Receipts - 395.648
224
(Rupees in million)
225
(Rupees in million)
226
9.1.3 Brief Comments on the Status of Compliance of MFDAC Audit Paras
of Audit Report 2017-18
Audit Paras reported in MFDAC of last year Audit Report, which have not
been attended in accordance with the directives of DAC, have now been reported
in Part-II of Annex-A.
9.1.4 Brief Comments on the Status of Compliance with PAC Directives
The Audit Reports pertaining to the following years were submitted to the
Governor of the Punjab for causing it to be laid before the Provincial Assembly.
PAC has not been constituted for Audit Reports of District Education Authorities.
Status of Previous Audit Reports
No. of Status of PAC
Sr. No. Audit Year
Paras Meetings
1 2017-18 15 PAC not constituted
227
9.2 AUDIT PARAS
9.2.1 Misappropriations/Fraud
9.2.1.1 Doubtful expenditure on development works – Rs 370.338 million
According to Rule 2.10(b)(1) of the Punjab Financial Rules, Volume-I,
in incurring and sanctioning expenditure the authorities should be guided by
fundamental canons of financial propriety and should further see that special or
general sanction of the competent authority for the expenditure exists. Further,
according to Rule 27(a) of District Authorities (Accounts) Rules, 2017, the DDO,
Budget and Accounts Officer of District Authority and Accounts Officer shall
ensure the implementation of sanctioning of expenditure from competent
authority.
During the audit of Chief Executive Officer (CEO), District Education
Authority (DEA), Faisalabad for the financial year 2017-18, it was observed that
an expenditure of Rs 370.338 million was incurred from Account-V of DEA,
Faisalabad under Cost Center FY-8996 for execution of development works by
Executive Engineers Buildings Divisions, Faisalabad. However, genuineness of
claims could not be ascertained due to the following reasons:
i. Executive Engineers, Buildings Divisions, Faisalabad drew funds from
Account-V of DEA, Faisalabad without sanction by CEO, DEA,
Faisalabad and without getting the claims pre-audited by the Divisional
Accounts Officer(s);
ii. Cash book for payments was not maintained by the District Education
Authority;
iii. Relevant record regarding development works was not available with the
DEA, Faisalabad;
iv. In revised budget estimates for the financial year 2017-18 no funds for
development works were appropriated.
Due to malafide intentions of the management, funds were utilized
without sanction of payments by the CEO, DEA.
Withdrawal of funds amounting to Rs 370.338 million without sanction
of DDO resulted in doubtful expenditure from Account-V of DEA.
228
The matter was reported to the PAO and DDO concerned in August, 2018.
In DAC meeting held in December, 2018, it was replied that the DEA was at its
inception due to which its Cost Centre FY8996 was solely being operated by the
Executing Agencies and pre-audit was directly conducted by the District
Accounts Office, Faisalabad in terms of Section 107(4) of the Punjab Local
Government Act, 2013. The reply was not tenable because the executing agencies
drew funds from the cost center of CEO, DEA without appropriation and without
sanction by the competent authority. DAC directed to probe the matter for facts
finding about unauthorized withdrawal of funds by the Executive Engineers,
Buildings Divisions and report progress to Audit. No progress was intimated to
Audit till finalization of this Report.
Audit recommends to investigate the matter for fixing responsibility on
the person(s) at fault.
[AIR Para: 6]
9.2.1.2 Likely misappropriation of funds – Rs 36.614 million
According to Section 2.3.1 of Chapter 8 of the Accounting Policies and
Procedures Manual (APPM), Government employees shall be held personally
responsible for any loss or deficiency sustained by the Government through their
theft, robbery, fraud or negligence.
Scrutiny of original and revised budget books of District Education
Authority, Faisalabad for the FY 2017-18 revealed difference of Rs 36.614
million in opening cash balance as shown in original budget and revised budget
estimates. The detail is as under:
(Rupees in million)
Balance as on Balance as per Balance as per Balance as per Difference
Original Budget Revised Budget SBP
08.07.2017 1,118.376 1,081.762 1,118.376 36.614
229
Decrease in opening cash balance resulted in likely misappropriation of
funds amounting to Rs 36.614 million.
The matter was reported to the PAO and DDO concerned in August,
2018. In DAC meeting held in December, 2018, it was replied that opening
balance had been taken as Rs 1,118.376 million by correcting the District
Accounts Officer‟s mistake which was taken as Rs 1,081.762 million. The said
mistake was corrected as per Audit discovery. The reply was not tenable because
opening balance (as on 08.07.2017) was shown less than actual while preparing
revised budget and District Accounts Officer has no role in preparation of budget
estimates.
DAC directed to probe the matter and report progress to Audit at the
earliest. No progress was intimated to Audit till finalization of this Report.
Audit recommends investigation of the matter besides fixing
responsibility on the person(s) at fault.
[AIR Para: 8]
9.2.1.3 Appointment of teachers on bogus educational certificates –
Rs 9.357 million
According to Condition 13(i) of the Appointment Letter, if at any stage
Degrees, Certificates, Diploma, CNIC or Domicile is found bogus, contract shall
be terminated to be void ab-initio and defaulter shall be liable to refund all
amounts received from the Government.
During the audit of DEA, Faisalabad, it was observed that services of 15
Educators of BPS-9 were terminated by District Education Officer (EE-W),
Faisalabad in July, 2018 due to appointment of the employees on bogus
educational certificates. DDOs allowed the employees to draw pay & allowances
amounting to Rs 9.357 million without verification of their educational
certificates. The detail is as under:
(Rupees in million)
Sr. No. of
DDOs Designation Period Amount
No. Employees
Deputy District Education
Elementary School 19.04.2014 to
1 Officer (EE-W), Sadar, 4 2.779
Educator 07.05.2018
Faisalabad
230
Sr. No. of
DDOs Designation Period Amount
No. Employees
Deputy District Education Senior Elementary
2 7 2016-18 1.666
Officer (EE-W), Jaranwala School Educator
Deputy District Education Senior Elementary
3 3 2014-18 2.503
Officer (EE-W), Samundari School Educator
Deputy District Education
Elementary School
4 Officer (EE-W), City, 1 2004-18 2.409
Educator
Faisalabad
Total 15 9.357
Due to negligence, employees were appointed on forged documents and
allowed to draw salaries without verification of the same.
Appointment of Educators on bogus documents and payment of pay &
allowances resulted in irregular expenditure amounting to Rs 9.357 million.
The matter was reported to the PAO and DDOs concerned in August,
2018. In DAC meeting held in December, 2018, it was replied that the teachers
concerned were directed to deposit the recovery as pointed out by the Audit but
they stated that her appeal is under trial before Punjab Service Tribunal. The cases
had been submitted to Director Anti-Corruption, Faisalabad for recovery of loss.
DAC directed the DDOs concerned to pursue the matter vigorously with the
authorities concerned and report progress to Audit. No progress was intimated to
Audit till finalization of this Report.
Audit recommends inquiry and fixing responsibility on the person(s) at
fault besides effecting recovery from the concerned.
[AIR Paras: 1, 5, 1, 4]
9.2.1.4 Embezzlement of Government money – Rs 0.866 million
According to Rule 2.31(a) of the Punjab Financial Rules, Volume-I, a
drawer of bill for pay, allowances, contingent and other expenses will be held
responsible for any overcharges, frauds and misappropriations.
During the audit of District Education Authority (DEA), Faisalabad, it
was observed that two head teachers working under the administrative control of
Deputy District Education Officer (EE-M), Jaranwala embezzled an amount of
Rs 0.866 million from Non-salary Budget (NSB) and Farogh-e-Taleem Fund
(FTF) during 2016-18. The authorities did not make strenuous efforts to get the
embezzled amount recovered from the teachers concerned. The detail is as under:
231
(Rupees in million)
Sr. No. Name of Teacher Name of School Fund Amount
1 Mr. Abdul Ghaffar GPS 95 GB FTF 0.714
2 Mr. Abdul Waheed GES 240 GB NSB 0.152
Total 0.866
Due to weak internal controls, embezzled amount was not recovered.
Non recovery of embezzled amount of Rs 0.866 million resulted in loss
to public exchequer.
The matter was reported to the PAO and DDO concerned in July, 2018.
In DAC meeting held in December, 2018, it was replied that enquiry was under
process and embezzled amount would be got recovered after completion of
inquiry. Audit stressed upon active pursuance of the matter for recovery of loss.
DAC directed to recover the embezzled amount from the concerned and report
progress to Audit. No progress was intimated to Audit till finalization of this
Report.
Audit recommends appropriate action against the persons involved in
embezzlement besides recovery of Rs 0.866 million.
[AIR Para: 2]
232
9.2.2 Irregularities and Non-Compliance
9.2.2.1 Unlawful conduct of business of District Education Authority –
Rs 15,335.419 million
According to Section 30(3) of the Punjab Local Government Act, 2013
(as amended on 08.11.2017), when an elected local government is, for any reason,
not in office, the Government may appoint an administrator to perform the
functions of the local government until the elected local government assumes
office but such period shall not exceed twelve months. Further, according to
Section 64 of the Act ibid, the executive authority of a local government shall vest
in and be exercised by its Mayor or Chairman. Furthermore, according to
Government of the Punjab, Local Government and Community Development
Department Notification No.SOR(LG)38-5/2014 dated 01.01.2017, District
Education Authority was established in each District and Deputy Commissioner
of the District was appointed as Administrator of the said Authority w.e.f.
01.01.2017.
During the audit of District Education Authority (DEA), Faisalabad, it
was observed that Deputy Commissioner, Faisalabad continued to hold the office
as Administrator and exercised the powers of the Authority beyond lawful tenure
of 12 months which was expired on 31.12.2017. Therefore, conduct of business of
the Education Authority, Faisalabad including approval/authentication of Revised
Budget amounting to Rs 15,335.419 million and incurrence of expenditure during
January to June, 2018 was held unlawful. Furthermore, powers of the House /
Authority were concentrated in and used by a Government servant.
Due to negligence, business of the District Education Authority was run
by Deputy Commissioner beyond lawful tenure of 12 months.
Exercising the powers of the House by the Deputy Commissioner
beyond 12 months resulted in unlawful authentication / approval of Revised
Budget amounting to Rs 15,335.419 million and unlawful conduct of business of
District Education Authority.
The matter was reported to the PAO and DDO concerned in August,
2018. In DAC meeting held in December, 2018, it was replied that the matter had
been taken up with the Deputy Commissioner / Administrator, DEA, Faisalabad.
233
Audit stressed upon investigation for fixing responsibility on the person(s) at fault
besides regularization of the matter from the Competent Authority. DAC directed
to take up the matter with the Government / Authorities concerned besides getting
the matter regularized from the Competent Authority. No progress was intimated
to Audit till finalization of this Report.
Audit recommends investigation for fixing responsibility on the
person(s) at fault besides regularization of the matter from the Competent
Authority.
[AIR Para: 17]
9.2.2.2 Irregular expenditure on civil works without approval of design and
specifications – Rs 52.809 million
According to Section 4.4.7 of the School Council Policy, 2007 read with
Para 3.4.7 of Guidelines for Utilization of Non-Salary Budget (NSB) in Primary
and Elementary Schools, development works shall be got executed according to
the Government approved design and specifications.
During the audit of DEA, Faisalabad, it was observed that School
Councils of 204 schools incurred expenditure of Rs 52.809 million on
construction of class rooms, soling, boundary walls, toilet blocks and repair of
school buildings during 2009-18. However, works were executed without
preparation of detailed design/estimates and approval of the same from the
Competent Authority. The detail is as under:
(Rupees in million)
Sr. No. of Funds
DDOs
No. Schools Utilized
1 Deputy District Education Officer (EE-M), Sadar Faisalabad 39 9.614
2 Deputy District Education Officer (EE-W), Sadar Faisalabad 6 1.707
3 Deputy District Education Officer (EE-M), Jaranwala 9 1.583
4 Deputy District Education Officer (EE-W), Tandlianwala 33 3.044
5 Deputy District Education Officer (EE-W), Samundari 42 8.802
6 Deputy District Education Officer (EE-M), Samundari 38 11.823
7 Deputy District Education Officer (EE-W), City Faisalabad 15 4.675
8 Headmistress, Govt. Girls Higher Secondary School, Dijkot 1 0.655
9 Headmistress, Govt. Girls High School, 563 GB 1 0.225
10 Deputy District Education Officer (EE-M), City Faisalabad 20 10.681
Total 204 52.809
234
Due to negligence and non-compliance of School Council Policy, civil
works were executed without preparation/approval of detailed designs and
specifications.
Execution of works without preparation/approval of design and
specifications resulted in irregular expenditure amounting to Rs 52.809 million.
The matter was reported to the PAO and DDOs concerned in July and
August, 2018. In DAC meeting held in December, 2018, it was replied that action
plans were approved by the AEOs and DDEOs concerned. The reply was not
tenable because expenditure was incurred without approval of design and
specification. DAC directed to probe the matter at appropriate level and get the
expenditure regularized from the Competent Authority. No progress was
intimated to Audit till finalization of this Report.
Audit recommends fixing responsibility on the person(s) at fault besides
regularization of expenditure from the Competent Authority.
[AIR Paras: 2, 6, 1, 1, 3, 2, 2, 5, 4, 3]
9.2.2.3 Irregular expenditure without tenders/quotations – Rs 38.002
million
According to Rule 9 of the Punjab Procurement Rules, 2009/2014, a
procuring agency shall announce in an appropriate manner all proposed
procurements for each financial year and shall proceed accordingly without any
splitting or regrouping of the procurements so planned. Further, according to Rule
12 of the rules ibid, a procuring agency shall advertise procurement of more than
one hundred thousand rupees and up to the limit of two million rupees on the
website of the Authority. Furthermore, according to Rule 59(b) of the Punjab
Procurement Rules, 2014, a procuring agency may provide for petty purchases
through at least three quotations where the cost of the procurement is more than
fifty thousand rupees but less than one hundred thousand rupees.
During the audit of DEA, Faisalabad, it was observed that School
Councils of 160 primary/elementary, high/higher secondary schools and 15
Drawing & Disbursing Officers (DDOs) incurred expenditure of Rs 38.002
million for purchase of furniture, uniform, building material etc. from local
235
market during 2009-18. Contrary to the above, procurements were made either
without calling tenders/ advertisement on PPRA‟s website or cost of procurement
was split by keeping cost of each purchase below the financial limit of Rs 100,000
to avoid tendering and Rs 50,000 to avoid quotations. (Annexure-G/FSD)
Due to weak internal controls and lack of planning, expenditure was
incurred without open competition.
Procurement without tendering/quotations resulted in mis-procurement
and irregular expenditure of Rs 38.002 million.
The matter was reported to the PAO and DDOs concerned in July and
August, 2018. In DAC meeting held in December, 2018, it was replied that the
School Councils were not fully aware of the PPRs so they had been directed
through AEOs to observe procurement rules in future. The reply was not tenable
because procurements were made in violation of Procurement Rules and NSB
Guidelines. DAC directed the District Officers concerned to probe the matter
besides regularization of expenditure from the Competent Authority. No progress
was intimated to Audit till finalization of this Report.
Audit recommends investigation and fixing responsibility on the
person(s) at fault besides regularization of expenditure from the Competent
Authority.
[AIR Paras: 5, 7, 1, 1, 1, 2, 6, 5, 2, 9, 1, 4, 3, 3, 2, 2]
9.2.2.4 Irregular expenditure beyond the competence of School Councils –
Rs 28.076 million
According to Section 4.9.1 of the School Council Policy, 2007, a School
Council can incur expenditure up to Rs 400,000 during one Financial Year.
During the audit of DEA, Faisalabad, it was observed that School
Councils of 53 primary / elementary schools, under the administrative control of
five DDEOs incurred expenditure of Rs 52.876 million during 2016-18. Contrary
to the above provision, expenditure was incurred without observing the maximum
ceiling/prescribed limit of Rs 400,000 for each school, which resulted into
incurrence of excess expenditure amounting to Rs 28.076 million beyond the
permissible limit of Rs 24.800 million. The detail is as under:
236
(Rupees in million)
Expenditure
Sr. No. of
DDOs Permissible Expenditure
No. Schools NSB FTF Total
Limit Beyond ceiling
Deputy DEO (EE-M),
1 14 23.576 - 23.576 9.200 14.376
City Faisalabad
Deputy DEO (EE-W),
2 12 9.731 1.891 11.622 4.800 6.822
City Faisalabad
Deputy DEO (EE-W),
3 6 4.584 - 4.584 2.400 2.184
Sadar Faisalabad
Deputy DEO (EE-M),
4 9 5.423 0.684 6.107 3.600 2.507
Samundari
Deputy DEO (EE-W),
5 12 6.069 0.918 6.987 4.800 2.187
Samundari
Total 53 49.383 3.493 52.876 24.800 28.076
237
personally responsible for any loss sustained by the Government through fraud or
negligence on his part.
During the audit of DEA, Faisalabad, it was observed that 24
Elementary School Educators (Science/Math) were appointed on contract basis by
the District Education Officer (EE-M), Faisalabad during 2012 and posted in
different schools under the administrative control of five DDEOs. Subsequently,
their services were terminated in July, 2017 due to possessing irrelevant
qualifications i.e. B.Com. However, they drew pay and allowances amounting to
Rs 21.565 million during 2012-17. The detail is as under:
(Rupees in million)
No. of
Sr. No. DDOs Amount
Employees
1 Deputy District Education Officer (EE-M), City, Faisalabad 9 8.563
2 Deputy District Education Officer (EE-W), Sadar, Faisalabad 2 2.000
3 Deputy District Education Officer (EE-M), Samundari 2 1.383
4 Deputy District Education Officer (EE-W), Tandlianwala 4 2.100
5 Deputy District Education Officer (EE-M), Jaranwala 7 7.519
Total 24 21.565
238
9.2.2.6 Expenditure through irregular School Councils – Rs 9.872 million
According to Section 3.3.2 of the School Council Policy, 2007, tenure of
School Council will be two years from the date of School Council notification,
issued by AEO.
During the audit of DEA, Faisalabad, it was observed that School
Councils of nine elementary / primary schools under the administrative control of
DDEO (EE-W), Jaranwala incurred irregular expenditure of Rs 9.872 million
during 2016-18 after expiry of their tenure of two years. The detail is as under:
(Rupees in million)
Sr. No. Name of School FTF NSB Total
1 GGEMS Chak No.229 RB 0.392 1.958 2.350
2 GGES Chak No.73/GB 0.251 1.193 1.443
3 GGES Chak No.205/RB-I 0.128 0.656 0.784
4 GG CM PS Chak No.238/GB-I 0.109 0.529 0.638
5 GGES Chak No.36/GB 0.130 1.213 1.343
6 GGPS Chak No.194/RB-I Khurrianwala 0.139 0.844 0.983
7 GGPS Chak No.239/GB-1 0.598 0.112 0.710
8 GGPS Chak No.144/GB 0.680 0.081 0.761
9 GGPS Chak No.127/GB-II 0.125 0.734 0.860
Total 2.553 7.319 9.872
Due to weak monitoring mechanism, School Councils remained working
after expiry of tenure.
Expenditure incurred through irregular School Councils resulted in
irregular expenditure amounting to Rs 9.872 million.
The matter was reported to the PAO and DDO concerned in August,
2018. In DAC meeting held in December, 2018, it was replied that All the
Assistant Education Officers (W) in Tehsil Jaranwala have been directed to
replace all the School Councils whose tenure has expired. Audit stressed upon
regularization of expenditure from the Competent Authority besides constitution
of new School Councils according to procedure prescribed in School Councils
Policy. DAC directed to get the matter regularized from the Competent Authority.
DAC further directed Dy. DEO concerned to report all such School Councils
whose tenure had been expired and take appropriate measures for reconstitution
of such School Councils. No progress was intimated to Audit till finalization of
this Report.
239
Audit recommends regularization of expenditure from the Competent
Authority besides ensuring compliance of School Council Policy.
[AIR Para: 6]
9.2.2.7 Non-deduction of Income Tax and Sales Tax – Rs 8.512 million
According to Section 153(1) of the Income Tax Ordinance, 2001, every
prescribed person while making a payment in full or part shall deduct tax at
prescribed rates. Further, according to Section 1.3 of the Sales Tax Special
Procedure (Withholding) Rules, 2007, withholding agents falling under category
“A” were required to deduct an amount equal to 1/5th (20%) of the total Sales Tax
shown in Sales Tax invoice issued by registered persons, whereas, on purchase of
taxable goods from unregistered persons, Sales Tax was required to be deducted
at the applicable rate of the value of taxable supplies. Furthermore, according to
Rule 5 of the Punjab Sales Tax on Services (Withholding) Rules, 2012, a
withholding agent, having Free Tax Number (FTN) or National Tax Number
(NTN), shall on receipt of taxable services from an unregistered service provider,
deduct Sales Tax at the applicable rate of the value of taxable services provided to
him.
School Councils of 227 primary and elementary schools under the
administrative control of District Education Authority, Faisalabad made payments
against supply of goods, rendering of services and execution of contracts during
2010-18. Contrary to the above provisions, an amount of Rs 8.512 million on
account of Income Tax, General Sales Tax and Punjab Sales Tax on Services was
not/less deducted from the payments. (Annexure-H/FSD)
Due to weak internal controls, taxes were not deducted/withheld at
specified rates before making payments.
Non-deduction of taxes at specified rates resulted in excess payment of
Rs 8.512 million to the suppliers/service providers/contractors concerned.
The matter was reported to the PAO and DDOs concerned in July and
August, 2018. In DAC meeting held in December, 2018, it was replied that partial
recovery had been made and the head teachers concerned had been directed to
recover the remaining amount from the suppliers/firms and deposit the same in
240
the relevant head of accounts. Audit stressed on recovery of excess paid amount at
the earliest. DAC directed the DDOs to expedite the recovery and report progress
to Audit. No progress was intimated to Audit till finalization of this Report.
Audit recommends recovery of taxes amounting to Rs 8.512 million
from the concerned.
[AIR Paras: 4, 5, 3, 14, 1a&b, 10, 9, 2, 12, 6, 7, 8]
9.2.2.8 Non-maintenance of prescribed record – Rs 7.181 million
According to Section 4.3 of School Council Policy, 2007, it is
compulsory for School Council to maintain record of Notification of School
Council and record of Moveable / Immoveable Property on prescribed format.
Furthermore, according to Para 2.4 & 6 of Guideline for utilizing Non-Salary
Budget (NSB), School Councils are required to prepare School Based Action
Plan, Procurement Plan and Budget Register.
During the audit of DEA, Faisalabad, it was observed that School
Councils of six primary / elementary schools, under administrative control of
Deputy District Education Officer (EE-W), Jaranwala incurred expenditure of
Rs 7.181 million during 2016-18 without maintaining supporting record as
mentioned above. The detail is as under:
(Rupees in million)
Sr. No. Name of School FTF NSB Total
1 GGEMS Chak No.229/RB 0.392 1.958 2.350
2 GGES Chak No.73/GB 0.251 1.193 1.443
3 GGES Chak No.205/RB-I 0.128 0.656 0.784
4 GGPS Chak No.194/RB-I Khurrianwala 0.139 0.844 0.983
5 GGPS Chak No.144/GB 0.680 0.081 0.761
6 GGPS Chak No.127/GB-II 0.125 0.734 0.860
Total 1.715 5.466 7.181
242
The matter was reported to the PAO and DDO concerned in August,
2018. In DAC meeting held in December, 2018, it was replied that head teachers
had been warned strictly to observe the rules. Audit stressed upon fixing
responsibility on the persons(s) at fault besides getting the matter regularized
from the Competent Authority. DAC directed the DDO to probe the matter for
fixing responsibility besides getting the matter regularized from the Competent
Authority. No progress was intimated to Audit till finalization of this Report.
Audit recommends regularization of the matter from the Competent
Authority besides fixing responsibility on the person(s) at fault.
[AIR Para: 15]
9.2.2.10 Withdrawal of Social Security Benefit and pay & allowances at
excessive rates – Rs 5.241 million
According to Government of the Punjab, Services & General
Administration Department letter No.(O&M)S&GAD)5-3/2013 dated 01.03.2013
read with letter of even No. dated 19.08.2013, the contract employees will not be
entitled for Social Security Benefit (SSB) after regularization and their pay shall
be fixed at the initial of the respective pay scales and the increment(s) already
earned shall be converted into Personal Allowance. Furthermore, according to
Government of the Punjab, Finance Department Notification No.FD(SRI)-I-39/70
(Vol. III) dated 02.06.1972, the annual increments in the basic pay scales shall fall
due on the first day of December, following the completion of at least six months‟
service at a stage in relevant basic pay scale.
During the audit of DEA, Faisalabad, it was observed that services of
140 employees working under the administrative control of different DDOs were
regularized during October, 2009 to August, 2017. However, payment of Social
Security Benefit was made without admissibility after regularization of services.
Furthermore, some employees drew pay and allowances after retirement /
termination / removal from services and during absence period. Resultantly, an
amount of Rs 5.241 million was overpaid to these employees during the period
from October, 2009 to June, 2018. (Annexure-J/FSD)
Due to non-compliance of rules, excess payment was made to the
employees.
243
Payment of pay and allowances at excessive rates resulted in loss of
Rs 5.241 million to the Government exchequer.
The matter was reported to the PAO and DDOs concerned in July and
August, 2018. In DAC meeting held in December, 2018, it was replied that the
overpaid amount would be recovered from the concerned. Audit stressed upon
early recovery from the concerned. DAC directed DDOs concerned to effect
recovery of overpaid amount from the concerned at the earliest. No progress was
intimated to Audit till finalization of this Report.
Audit recommends early recovery of overpaid pay and allowances
amounting to Rs 5.241 million from the concerned.
[AIR Para: 5, 5, 4, 2, 1, 10, 11a&b, 10, 8, 9, 8, 11, 10, 1, 2, 1, 6]
9.2.2.11 Doubtful expenditure – Rs 4.621 million
According to Rule 2.33 of the Punjab Financial Rules, Volume-I, every
Government servant should realize fully and clearly that he will be held
personally responsible for any loss sustained by Government through fraud or
negligence on his part. Furthermore, according to Para 13(4) of Government of
the Punjab, School Education Department letter No.SO (SE-IV) 2-50//2015 dated
09.09.2016, Assistant Education Officer (AEO) must audit the accounts of FTF,
NSB, salaries and stocks of schools to control the occurrence of irregularities,
misappropriation and embezzlement and would monitor the progress of all school
related development schemes in his / her Markaz.
During the audit of DEA, Faisalabad, it was observed that head teachers
of three primary / elementary schools under the administrative control of DDEO
(EE-M), Faisalabad City incurred expenditure of Rs 4.621 million during 2016-
18, as summarized below:
(Rupees in million)
Sr. No. Name of School Amount
1 Government Elementary School Chak No.219/RB Sher Singh Wala 0.482
2 Government Elementary School Chak No.7/JB Panjwar 3.606
3 Government Primary School Chak No.100/JB II 0.533
Total 4.621
244
However, incurrence of expenditure was held irregular and doubtful on
the following grounds:
1) Inquiry reports against Head Teacher of GPS Chak No.100/JB-II revealed
that funds were drawn either without approval of School Council or by
manipulating record. Furthermore, sequence of invoices revealed that
these were managed without actual procurement because invoices of
different months were issued at one time having sequential numbers i.e.
invoice No.84, 85, 86 and 87 dated 18.07.16, 28.08.16, 12.09.16 and
16.11.16 respectively and that too without mentioning Sales Tax
Registration No. of the supplier.
2) Head Teacher of GES Chak No.219/RB, Sher Singh Wala incurred
expenditure without approval of School Council and without preparation
of School Based Action Plan.
3) Head Teacher of GES Chak No.7/JB Panjwar drew funds by maintaining
duplicate record of School Council proceedings. Signatures of School
Council Members on different proceedings also mismatch. Member
from General category was delegated the powers of co-signatory instead
of mandatory requirement of co-signatory from parent members. Stock
register did not show true picture of materials actually to be present in
the school because stock entries for 13 years i.e. from 1999 to 2012 were
missing. Huge amount was spent on purchase / repair of furniture and
white wash / painting, distempering of building but physical inspection
revealed miserable condition of furniture and class rooms. Most of the
procurements were made from the persons(s) not registered with FBR.
Due to negligence and poor monitoring mechanism, funds were drawn
either by manipulating or improper maintenance of record.
Drawal of funds by manipulating / improper maintenance of record
resulted in irregular and doubtful expenditure amounting to Rs 4.621 million.
The matter was reported to the PAO and DDO concerned in July, 2018.
In DAC meeting held in December, 2018, DDO neither submitted annotated reply
nor attended the meeting. The Cahir showed displeasure over the absence of DDO
and directed the District Education Officer (EE-M) to initiate disciplinary action
against the concerned besides investigation of the matter and report progress to
Audit at the earliest. No progress was intimated to Audit till finalization of this
Report.
245
Audit recommends investigation of the matter and fixing responsibility
on the person(s) at fault besides detailed checking / scrutiny of record of all the
schools through a committee.
[AIR Para: 15]
9.2.2.12 Irregular and unauthentic expenditure on vehicles’ repair and POL
– Rs 2.942 million
According to Rule 2.33 of the Punjab Financial Rules, Volume-I, every
Government Servant should realize fully and clearly that he will be held
personally responsible for any loss sustained by Government through fraud or
negligence on his part. Furthermore, according to Government of the Punjab,
Services and General Administration Department (Transport Pool) letter No.
MTO(S&GAD)AT-II/2-9/2006 dated 26.12.2008, necessary arrangements be
made for sealing of speedometer / milometer of all the vehicles under use in the
Government offices to minimize the chances of pilferage / misappropriation of
fuel. This practice would save Government exchequer.
Three DDOs of different departments of District Education Authority,
Faisalabad incurred expenditure of Rs 2.942 million during 2012-18 for repair of
vehicles and consumption of POL against the Government vehicles. The detail is
as under:
(Rupees in million)
Sr. No. DDOs Amount
1 Deputy District Education Officer,(EE-M) City, Faisalabad 0.487
Chief Executive Officer, District Education Authority,
2 0.560
Faisalabad
Principal, Government National Special Education Centre,
3 1.895
Faisalabad
Total 2.942
Following discrepancies were observed in running of vehicles and
consumption of POL:
1. Speedometers / milometers of motor vehicles were not got sealed;
2. Funds against bill No.174 dated 13.05.2017 were drawn for purchase of
parts for vehicle No. TSA-1378 without claiming mechanical and
engineering labour;
246
3. Purchase of radiator for one vehicle i.e. TSA-1378 was shown thrice
during one year;
4. Funds for engine overhauling and engine head work of vehicle No. TSA-
1378 were drawn for four times during November 2016 to May 2018 i.e.
just within 18 months.
5. In two bills engine overhauling / engine head work of vehicle No. TSA-
1378 was shown without replacement of compulsory item of head
gasket;
6. Engine overhauling and complete denting painting of vehicle No. TSA-
1378 was shown in just one day;
7. No running/travelling of vehicles from office to workshops and back to
office was shown in the log book;
8. Funds were also drawn for POL and repair work of un-allotted vehicle i.e.
FDJ-101; and
9. Filling of petrol in vehicle FDG-11 from Renala Khurd (Okara) was
shown on 23.12.2017 but its Log Book indicated no visit to that area.
Due to weak internal controls, irregular and unauthentic expenditure was
incurred on vehicle repair and POL.
Unauthentic / illogical repair work and irregular consumption of POL
created doubts about the genuineness of incurrence of expenditure amounting to
Rs 2.942 million.
The matter was reported to the PAO and DDOs concerned in July and
August, 2018. In DAC meeting held in December, 2018, one DDO replied that
the CEO visited the Okara District as an Inquiry Officer and log book of the
vehicle was available as per journey undertaken as an official tour. Further
vehicle duly allotted to the CEO education for Official use. Speedometer had also
been sealed after Audit observation. The reply was not tenable because no
documentary evidence was produced to Audit for verification in support of reply.
However, the remaining two DDOs neither submitted replies nor attended the
DAC meeting. DAC showed displeasure over the absence of DDOs and directed
the District Officers concerned to initiate disciplinary action against the
concerned. DAC further directed to probe the matter for fixing responsibility
besides regularization of expenditure by the Competent Authority.
247
Audit recommends investigation and fixing responsibility on the
person(s) at fault besides regularization of expenditure from the Competent
Authority.
[AIR Paras: 7, 5, 16]
9.2.2.13 Non-realization of revenue due to non-registration of private schools
– Rs 2.475 million
According to Government of the Punjab, School Education Department
Letter No. SO(A-II)3-3/99(P) dated 22.01.2009, the initial period of registration
of private institutions would be five years and each extension on fulfilling the
prescribed conditions would be for 10 years in case of self-owned buildings and
for five years in case of rented buildings. Further, registration and annual
inspection fee for each high / higher secondary school was Rs 7,000 and 1,000
respectively. Furthermore, registration and annual inspection fee for each
elementary school was Rs 5,000 and Rs 500 respectively.
Scrutiny of record of CEO, DEA, Faisalabad for the F.Y. 2017-18
revealed that 450 private schools were opened / established in District Faisalabad.
However, appropriate action was not taken for getting these private schools
registered and realization of revenue amounting to Rs 2.475 million on account of
registration fee and annual inspection fee. The detail is given in the following
table:
(Rupees in million)
Registration Fee* Annual Inspection Fee* Total
No. of Schools
Rate Amount Rate Amount Amount
450 0.005 2.250 0.0005 0.225 2.475
*Fees are calculated on the basis of fees applicable to elementary schools because number of school in each
category were not known
248
The matter was reported to the PAO and DDO concerned in August,
2018. In DAC meeting held in December, 2018, it was replied that partial
recovery had been made from the private institutions and remaining amount
would be recovered soon. Audit stressed upon production of evidence regarding
amount recovered besides effecting the balance amount at the earliest. DAC
directed DEO (SE) to expedite action against the un-registered private schools
and produce evidence for amount recovered and deposited into the Government
Treasury besides effecting balance recovery at the earliest. No progress was
intimated to Audit till finalization of this Report.
Audit recommends active pursuance of the matter for registration of the
schools and realization of revenue.
[AIR Para: 5]
9.2.2.14 Loss due to award of consultancy contracts at higher rates –
Rs 2.447 million
According to Rule 2.33 of the Punjab Financial Rules, Volume-I, every
Government servant should realize fully and clearly that he will be held
personally responsible for any loss sustained by Government through fraud or
negligence on his part. Furthermore, according to Rule 45(2) of the Punjab
Procurement Rules, 2014, Least Cost Selection is the preferred method for
selecting consultants for assignments of standard or routine nature such as audit,
simple engineering design or supervision of noncomplex works, where the well-
established practices and standards exist.
Executive District Officer (Education), Faisalabad invited Requests for
Proposals (RFPs) on 04.11.2016 for consultancy services for construction of
dilapidated school buildings and provision of missing facilities in District
Faisalabad by mentioning selection criteria as Least Cost Selection Basis (LCSB).
These RFPs were invited from 24 consultancy firms duly prequalified by
Government of the Punjab, P&D Department. However, the consultancy services
contract was awarded to the consultant who offered higher rate of bid i.e. Rs
8.935 million instead of the consultant who offered the lowest bid i.e. Rs 7.191
million which resulted in loss of Rs 1.744 million to DEA, Faisalabad.
249
Furthermore, RFPs were invited on 11.10.2017 for consultancy services for
construction of dilapidated school buildings and provision of missing facilities in
District Faisalabad. Six consultants submitted their bids ranging from Rs 5.162 million
to
Rs 8.685 million. Time frame for consultancy supervision was nine months but one
bidder submitted bid on the basis of seven months‟ supervision cost merely to show the
bid price on lower side i.e. Rs 5.162 million whereas actual bid price on the basis of
nine months‟ supervision was Rs 6.636 million which was higher than the lowest bid of
Rs 5.933 million. It resulted in extra burden of Rs 0.703 million. The detail is as under:
(Rupees in million)
Particulars of Contract Awarded Particulars of the Lowest Bid
Actual Bid
Name of Bid Amount Bid Amount Name of Excess Cost
Amount Bid Value
Consultant (7-Months) Per month Consultant
(9-Months)
A B c = b/7 d=cx9 e F g=d–f
M/S Pakistan
M/S Team
5.162 0.737 6.636 Engineering 5.933 0.703
Consultants
Services
Due to weak internal controls, contracts was awarded to the contractors who
offered higher prices of financial bids.
Award of contracts on higher prices resulted in loss of Rs 2.447 million to the
District Education Authority.
The matter was reported to the PAO and DDO concerned in August, 2018. In
DAC meeting held in December, 2018, it was replied that the amount of Rs
703,020 had been recovered. As regards to the instruction to consultants under Section
5.6 of the bidding documents in case of LCSB, the lowest evaluated Financial Proposal
will be given the maximum financial score (Sf) of 100 points. The reply was not
tenable because no documentary evidence indicating recovery effected was produced to
Audit for verification. Further, the contract during 2016-17 was awarded to the bidder
who offered higher rate as compared to the rate offered by the lowest bidder by
violating the selection / evaluation criteria of Least Cost Selection Basis (LCSB) under
Rule 45(2) of the Punjab Procurement Rules as mentioned in Memo No.
42/P&D/23843 dated 04.11.2016 issued by the EDO (Education), Faisalabad for
invitation of Requests for Proposals (RFPs). DAC directed to produce evidence of
amount recovered and probe the matter for award of contract to the bidders who
250
offered higher bid prices besides fixing responsibility and recovery of loss from the
concerned.
Audit recommends investigation and recovery of loss amounting to Rs 2.447
million from the concerned.
[AIR Paras: 1, 4]
9.2.2.15 Unauthorized withdrawal of Conveyance Allowance, House Rent
Allowance and Charge Allowance – Rs 2.260 million
According to Rule 1.15(2) of the Punjab TA Rules, Conveyance
Allowance will not be admissible during leave or joining time. Further, according
to Para 2 of Government of the Punjab, Finance Department letter No.FD.SR.I.9-
4/86(P0(PR) dated 21.04.2014, the officers who are availing Government vehicles
including bikes (sanctioned/pool) are not entitled to the facility of Conveyance
Allowance, w.e.f. 01.03.2014. Furthermore, according to Government of the
Punjab, Finance Department letter No.FD.PC.2-1/87 dated 27.07.1987, House
Rent Allowance at all the stations other than Lahore, Rawalpindi, Multan and
Faisalabad shall be admissible at 30% of the minimum of the relevant basic pay
scale. Furthermore, according to Government of the Punjab, School Education
Department letter No. SO (SE-III) 2-16/2007 dated 29.10.2009, Charge
Allowance at prescribed rates was sanctioned w.e.f. 01.12.2009 for teaching staff
working on administrative posts.
Seven DDEOs and three head teachers of high/higher secondary schools
under the administrative control of District Education Authority, Faisalabad made
payment of Conveyance Allowance, House Rent Allowance and Charge
Allowance amounting to Rs 2.260 million during 2010-18. Contrary to the above,
payment of inadmissible Conveyance Allowance was made during summer/winter
vacations and earned leave. Further, payment of House Rent Allowance was made
@ 45% instead of 30%. Furthermore, Charge Allowance was paid without
admissibility. (Annexure-K/FSD)
Due to weak internal controls, inadmissible allowances were paid to
employees.
251
Payment of inadmissible allowances resulted in excess payment of
Rs 2.260 million to the employees.
The matter was reported to the PAO and DDOs concerned in July and
August, 2018. In DAC meeting held in December, 2018, it was replied that partial
recovery had been made and the remaining amount would be recovered from the
payroll of the employees concerned. Audit stressed upon early recovery. DAC
directed the DDOs concerned to recover the excess paid allowances from the
concerned at the earliest.
Audit recommends early recovery of excess paid amount of Rs 2.260
million from the concerned.
[AIR Paras: 5, 12, 4, 10, 12, 10, 11, 12, 9, 3, 4, 12, 11, 7, 9, 10, 1, 3, 6]
9.2.2.16 Excess withdrawal of pay and allowances – Rs 2.051 million
According to Rule 2.31(a) of the Punjab Financial Rules, Volume-I, a
drawer of bill for pay, allowances, contingent and other expenses will be held
responsible for any overcharges, fraud and misappropriation. Furthermore,
according to Government of the Punjab, Finance Department letter No.FD.SR-
II/9-214/2013 dated 02.04.2014, Personal Allowance will be discontinued upon
fresh appointment, promotion, retirement and posting to another cadre post.
Ninety-eight employees working under the administrative control of
nine DDOs of District Education Authority, Faisalabad withdrew excess pay and
allowances amounting to Rs 2.051 million due to wrong fixation of pay,
withdrawal of Personal Allowance & Adhoc Allowance-2010 at excessive rates
and inadmissible payment of Personal Allowance. The detail is as under:
(Rupees in million)
Sr. No. of
DDOs Description Amount
No. Employees
Deputy District Education Officer
1 20 0.232
(EE-W), Tandlianwala
Deputy District Education Officer
2 Withdrawal of 15 0.577
(EE-W), Samundari
Personal Allowance at
Deputy District Education Officer
3 excessive rates 04 0.083
(EE-M), Samundari
Deputy District Education Officer
4 11 0.038
(EE-W), City Faisalabad
252
Sr. No. of
DDOs Description Amount
No. Employees
Withdrawal of Adhoc
Deputy District Education Officer
5 Allowance-2010 at 04 0.065
(EE-W), Tandlianwala
excessive rates
Withdrawal of
Headmistress, Government Girls Personal Allowance
6 01 0.121
High School, Jhamra and Adhoc Allowance-
2010 at excessive rates
Deputy District Education Officer
7 19 0.758
(EE-W), Samundari
Withdrawal of Adhoc
Deputy District Education Officer
8 Allowance-2010 at 6 0.156
(EE-M), Samundari
excessive rates
Deputy District Education Officer
9 18 0.021
(EE-W), City Faisalabad
Total 98 2.051
Due to weak internal controls, payment of allowances was made either
at excessive rates or without admissibility.
Payment of allowances at excessive rates and without admissibility
resulted in excess payment of Rs 2.051 million to the employees concerned.
The matter was reported to the PAO and DDOs concerned in July and
August, 2018. In DAC meeting held in December, 2018, it was replied that partial
recovery had been made and the remaining amount would be recovered from the
concerned. Audit stressed upon early recovery from the concerned. DAC directed
DDOs concerned to effect recovery of excess paid amount from the concerned at
the earliest. No progress was intimated to Audit till finalization of this Report.
Audit recommends recovery of excess paid amount of Rs 2.051 million
from the concerned at the earliest.
[AIR Paras: 6, 6, 5, 7, 14, 3, 7, 6, 6]
9.2.2.17 Non-deposit of receipts into the Government Treasury –
Rs 1.987 million
According to Rule 76(1) of the Punjab District Government and Tehsil
Municipal Administration (Budget) Rules, 2003 and Rule 68(1) of the Punjab District
Authorities (Budget) Rules, 2017, the primary obligation of the collecting officers shall
be to ensure that all revenue due is claimed, realized and credited immediately into
Local Government / District Authority Fund and to record entries under proper receipt
253
head. Furthermore, according to Rule 7(1) of the Punjab Subsidiary Treasury Rules,
receipt realized on behalf of the Government should at once be deposited into the
Government Treasury without any delay.
Five DDOs of high/higher secondary schools under the administrative
control of District Education Authority, Faisalabad collected receipts amounting to Rs
1.906 million on account of auction of old building material, trees, canteen etc. during
2009-18. Contrary to the above rules, the receipts were deposited in Farogh-e-Taleem
Fund (FTF) instead of depositing into the Government Treasury. Furthermore, profit
amounting to Rs 0.081 million, earned against balances available in bank accounts of
two schools, was retained in the bank accounts instead of depositing the same into
the Government Treasury. The detail is given in the following table:
(Rupees in million)
Sr. Financial
DDOs Description of Receipt Amount
No. Years
Headmistress, Government Girls High Auction money of
1 2011-12 0.480
School 563 GB Lundianwala canteen
Auction money of old
Deputy District Education Officer
2 building material and 2016-17 1.115
(EE-W) City Faisalabad
trees
Deputy District Education Officer
3 Auction money of trees 2016-18 0.281
(EE-M) Jaranwala
Deputy District Education Officer Profit credited by bank
4 2016-18 0.081
(EE-W) City Faisalabad on DDO bank account
Deputy District Education Officer
5 Auction of iron and fans 2016-17 0.030
(EE-M) City Faisalabad
Total 1.987
Due to weak internal controls and financial indiscipline, receipts were not got
deposited into the Government Treasury.
Non-deposit of receipts into the Government Treasury resulted in non-
realization of revenue to the Government amounting to Rs 1.987 million.
The matter was reported to the PAO and DDOs concerned in July and
August, 2018. In DAC meeting held in December, 2018, it was replied that the auction
money has been utilized by the head teachers for the betterment of school through the
School Councils. The reply was not tenable because auction money was to be
deposited into the Government Treasury so Audit stressed upon early compliance.
254
DAC directed the DDOs concerned to get the auction money deposited into the
Government Treasury and report progress to Audit.
Audit recommends inquiry and fixing responsibility on the person(s) at fault
besides depositing Rs 1.987 into the Government Treasury.
255
Due to weak internal controls, Government receipt was deposited into
commercial bank account of the DDO.
Non-deposit of late delivery charges amounting to Rs 1.957 million into
Government account resulted in non-realization of revenue to the Government besides
its further vulnerability due to non-recording receipt in the cash book.
The matter was reported to the PAO and DDOs concerned in August, 2018.
In DAC meeting held in December, 2018, it was replied that the amount was kept in
the DDO Bank account maintained at Bank of Punjab D-Ground Branch due the
reason that the matter was pending before The Secretary, School Education Department
for the final adjudication in respect of disputed amount of Rs.1.702 million. The reply
was not tenable because concealment of Government receipt was attempted by not
recording the same in the books of accounts. DAC recommended to probe the matter
for fixing responsibility besides depositing the penalty amount into the Government
Treasury. No progress was intimated to Audit till finalization of this Report.
Audit recommends fixing responsibility on the person(s) at fault besides
transfer of Rs 1.957 million from DDOs account to Government Treasury.
[AIR Para: 2]
9.2.2.19 Non-submission of GST Returns – Rs 1.651 million
According to Para 4(b) of the Sales Tax Special Procedure (Withholding)
Rules, 2007, the DDO concerned shall prepare the return for each month and
forward the same to the collector, by the 15th of the following month along with
other tax liability. Furthermore, according to Section 4(3) of the Rules ibid, the
collector shall periodically ensure that the suppliers mentioned in the return filed
by the withholding agents are filing returns and are duly declaring the supplies
made to withholding agents.
Head teachers of 56 schools, under administrative control of District
Education Authority, Faisalabad made procurements from different suppliers.
Purchasing authorities, being withholding agent, deducted 1/5th of Sales Tax but
did not submit monthly returns to the FBR. Resultantly, deposit of remaining 4/5th
of GST amounting to Rs 1.651 million, by the suppliers, could not be verified by
the Sales Tax Department. The detail is as under:
256
(Rupees in million)
Sr. No. of
DDOs Description Amount
No. Schools
1 Deputy DEO (EE-M), Samundari 22 0.459
White wash material,
2 Deputy DEO (EE-W), Samundari 19 0.316
furniture, building
3 Deputy DEO (EE-W), City,
material, etc. 10 0.229
Faisalabad
Principal, Government National Purchase of stationery,
4 Special Education Centre, Faisalabad & Cost of other store, 01 0.176
etc.
Principal, Government Girls Higher
5 Purchase of stationery, 01 0.130
Secondary School, Dijkot
white was material,
Headmistress, Government Girls High
6 building material etc. 01 0.121
School, Jhamra
Purchase of stationery,
Headmistress, Government Girls High
7 furniture & cost of other 01 0.090
School No.2 Tandlianwala
store, ,etc.
Headmistress, Government Girls High Purchase of stationery,
8 School 563,GB Lundianwala furniture & white wash 01 0.130
material, ,etc.
Total 56 1.651
Due to negligence, monthly returns for 1/5th of GST were not submitted.
Non-submission of monthly returns might result in concealment of 4/5th
GST amounting to Rs 1.651 million by the suppliers.
The matter was reported to the PAO and DDOs concerned in July and
August, 2018. In DAC meeting held in December, 2018, it was replied that the
verification of GST had been made through FBR website. The reply was not
tenable because no documentary evidence was produced in support of reply. DAC
directed the DDOs concerned to produce relevant record in support of reply to
Audit for verification. No progress was intimated to Audit till finalization of this
Report.
Audit recommends verification of deposit of 4/5th of GST by the suppliers.
[AIR Paras: 9, 10, 8, 4, 7, 5, 4, 6]
9.2.2.20 Non-competitive procurement through managed quotations –
Rs 1.333 million
According to Rule 4 of the Punjab Procurement Rules, 2014, a procuring
agency, while making any procurement, shall ensure that the procurement is made in a
257
fair and transparent manner, the object of procurement brings value for money to the
procuring agency and the procurement process is efficient and economical.
Furthermore, according to Rule 2(p) of the Rules ibid, corrupt and fraudulent practices
means misrepresentation of facts in order to influence a procurement process or the
execution of a contract, collusive practices among bidders (prior to or after bid
submission) designed to establish bid prices at artificial, non-competitive levels and to
deprive the procuring agency of the benefits of free and open competition.
During the audit of DEA, Faisalabad, it was observed that head teacher of
Government Elementary School 7/JB Panjwar and DDEO (EE-M) Tehsil City,
Faisalabad made procurement of furniture, machinery / equipment, construction
material, etc. costing Rs 1.333 million from M/s Zain Enterprises during 2016-18.
However, procurement was made through managed quotations to keep the bid
prices at artificial / non-competitive level because business of the supplier and so
called competitors i.e. M/s L.A. International and M/s S.S. Traders was actually
being run by the same management.
Due to negligence and dereliction of duties, procurements were made
through managed quotations.
Procurements through managed quotations resulted in mis-procurement
amounting to Rs 1.333 million on non-competitive rates.
The matter was reported to the PAO and DDO concerned in July, 2018.
In DAC meeting held in December, 2018, DDO neither submitted annotated reply
nor attended the DAC meeting. Audit stressed upon investigation and fixing
responsibility on the person(s) at fault besides regularization of expenditure from
the Competent Authority. The Cahir showed displeasure over the absence of DDO
and directed the District Education Officer (EE-M) to initiate disciplinary action
against the concerned besides investigation for fixing responsibility and
regularization of expenditure from the Competent Authority. No progress was
intimated to Audit till finalization of this Report.
Audit recommends inquiry and fixing responsibility on the person(s) at
fault besides regularization of expenditure.
[AIR Para: 14]
258
9.2.2.21 Overpayment of General Sales Tax – Rs 0.972 million
According to Section 3 of Finance Act, 2015 regarding Amendments of Sales
Tax Act, 1990, General Sales Tax for supply of bricks was exempted up to 30.06.2018.
Furthermore, according to serial No. 131 and 132 of Sixth Schedule of Sales Tax Act
1990, laptop computers and personal computers are exempted supplies under headings
8471.3010 and 8471.3020 respectively.
Head teachers of 194 schools under the administrative control DEA,
Faisalabad incurred expenditure of Rs 10.086 million for purchase of bricks, crush
stone and computers out of Non Salary Budget (NSB) and paid General Sales Tax
amounting to Rs 0.972 million to suppliers on exempted items. The detail is as
under:
(Rupees in million)
Sr. Amount of
DDOs No. of Schools Expenditure
No. GST
Deputy District Education Officer
1 21 1.916 0.278
(EE-M) Sadar, Faisalabad
Deputy District Education Officer
2 12 0.629 0.101
(EE-M), Jaranwala
Deputy District Education Officer
3 6 0.885 0.150
(EE-W), Jaranwala
Deputy District Education Officer
4 41 2.137 0.058
(EE-W), Samundari
Deputy District Education Officer
5 84 2.761 0.101
(EE-M), Samundari
Deputy District Education Officer
6 17 0.319 0.039
(EE-W) City, Faisalabad
Deputy District Education Officer
7 13 1.439 0.245
(EE-M) City, Faisalabad
Total 194 10.086 0.972
Due to weak internal controls, inadmissible General Sales Tax was charged
by the suppliers and paid by the DDOs.
Charging and payment of inadmissible Sales Tax resulted in overpayment of
Rs 0.972 million to the suppliers.
The matter was reported to the PAO and DDOs concerned in July and
August, 2018. In DAC meeting held in December, 2018, it was replied that the
amount had been recovered partially and remaining amount would also be
259
recovered and shown to Audit. DAC directed the DDOs concerned to effect
recovery of exempted GST from the concerned at the earliest.
Audit recommends recovery of overpaid amount of Rs 0.972 million from
the suppliers concerned.
[AIR Paras: 7, 4, 3, 9, 8, 13, 9]
260
9.2.3 Performance
9.2.3.1 Encroachment of Government/State land – Rs 13.925 million
According to Section 127(3) of the Punjab Local Government Act 2013,
the successor local governments shall, subject to policy of the Government or
contractual obligations, make bye-laws for the use, development and management
of the local government properties.
During the audit of DEA, Faisalabad, it was observed that land measuring
69 kanals and 10 marlas valuing Rs 13.925 million belonging to 13 Government
Elementary/Primary Schools under the administrative control of DDEO (EE-W),
Tehsil Sadar, Faisalabad was encroached by illegal occupants. Authorities did not
take action to get the Government/State land vacated from the illegal occupants.
The detail is as under:
(Rupees in million)
Sr. Area of Land Rate Per
DDO Amount
No. Kanal Marla Marla
1 DDEO (EE-W), Sadar, Faisalabad 69 10 10,018 13.925
Due to negligence and weak management, encroached
Government/State land was not got vacated from the illegal occupants.
Encroachment of the Government/State land valuing Rs 13.925 million
resulted in misuse of public resources by encroachers for personal benefit.
The matter was reported to the PAO and DDO concerned in August,
2018. In DAC meeting held in December, 2018, it was replied that report
regarding illegal occupation of land had been sent to the DEO (EE-W), Faisalabad
and request for vacation of illegally encroached Land was also made to Assistant
Commissioner, Faisalabad Audit stressed upon vigorous efforts for vacation of
state land from encroachers at the earliest. DAC directed the DEO (EE-W) to take
up the matter with District Collector for vacation of state land. No progress was
intimated to Audit till finalization of this Report.
Audit recommends inquiry and fixing responsibility on the person(s) at
fault besides vacation of Government/State land from the land grabbers.
[AIR Para: 2]
261
9.2.3.2 Incurrence of expenditure without observing Student Teacher Ratio
– Rs 11.408 million
According to letter issued by the Chief Executive Officer, District
Education Authority, Faisalabad, each Markaz should have Student Teacher Ratio
(STR) of 40:1.
During the audit of DEA, Faisalabad, it was observed that head teachers of
two elementary / primary schools under the administrative control of DDEO
(EE-W), Tehsil Sadar, Faisalabad incurred expenditure of Rs 11.408 million on
pay and allowances of teachers and contingencies during financial year 2017-18.
However, expenditure was incurred without observing STR. The detail is as
under:
(Amount in Rupees)
No. of Average Pay Total
Expenditure
Sr. No. of No of students and Expenditure per
Name of School Per Student
No. Teachers Students per Allowances year including
per Month
Teacher per annum FTF & NSB
1 GGPS 254/RB 2 32 16 1,200,000 1,289,000 3,357
GGPS 104 JB
2 Bunglow Kot 2 23 11 1,200,000 1,272,416 4,610
Khuda Yar
GGES CHAK 34
3 7 141 20 4,200,000 4,374,000 2,585
JB N
4 GGES 79 GB 7 138 20 4,200,000 4,473,000 2,701
Total 18 334 67 10,800,000 11,408,416
263
9.2.4 Internal Control Weaknesses
9.2.4.1 Extra burden of pension payments – Rs 630 million
According to Para 5 of Government of the Punjab, Finance Department
Letter No.FD(DG)1-Instructions-Act-13/2016 dated 25.05.2017, the concerned
District Authority shall transfer the monthly pension contribution @ 40% of the
pay of serving MC/Zila Council employees of Education and Health sector w.e.f.
01.01.2017 to the District Education Authority Pension Fund in prescribed
manner.
CEO, DEA, Faisalabad made payment of pension amounting to
Rs 446.816 million during 2017-18 to 884 retired employees / pensioners of
Municipal Corporation / Zila Council without any release of grant by the
Government of Punjab. The estimated pension liability for the year 2017-18 was
Rs 183.184 million thus creating a financial burden of Rs 630 million for DEA,
Faisalabad. Government of the Punjab did not transfer the required funds and
DEA managed pension payments from its own resources. Further, the
management of DEA did not create pension fund which was required to be
created as per PLGA, 2013.
Due to weak management, matter regarding shifting of additional
resources for pension payment was not taken up at appropriate forum.
Non-pursuance of matter for provision of additional resources for
pension payment resulted in extra burden of Rs 630 million on the local fund of
the DEA, Faisalabad.
The matter was reported to the PAO and DDO concerned in August,
2018. In DAC meeting held in December, 2018, it was replied that extra resources
on account of payment of pensionary dues were incurred in the light of Letter No.
FD(DG)1-Instruction-Act-13/2018 dated 26.05.2017 issued by Government of the
Punjab, Finance Department. The reply was not tenable because Pension Fund
was not established and extra burden of pension payments was borne by the DEA
beyond the actual liability of pension contribution and claims were being
processed without proper pre-audit. DAC decided to take up the matter with the
authorities concerned for provision of funds for payment of pension. No progress
was intimated to Audit till finalization of this Report.
264
Audit recommends active pursuance of the matter for provision of extra
resources beyond the required amount of pension contribution besides devising
sound mechanism to avoid wrong / over payments.
[AIR Para: 15]
9.2.4.2 Unjustified payments through adjustments – Rs 12.673 million
According to Rule 2.20 of the Punjab Financial Rules, Volume-I, as a
general rule every payment, including repayment of money previously lodged
with Government, for whatever purpose, must be supported by a voucher setting
forth full and clear particulars of the claim. As far as possible, the particular form
of voucher applicable to the case should be used.
Three DDOs of District Education Authority, Faisalabad made payment
of Rs 12.673 million to different employees through adjustments in pay and
allowances during 2017-18 without maintaining ancillary record. The detail is as
under:
(Rupees in million)
Sr. No. Name of Formation Amount
Chief Executive Officer, District Education Authority,
1 2.075
Faisalabad
Deputy District Education Officer (EE-W), Tehsil Sadar,
2 7.030
Faisalabad
Deputy District Education Officer (EE-W), Tehsil City,
3 3.568
Faisalabad
Total 12.673
Due to weak internal and financial controls, pay and allowance were
paid without maintaining supporting record.
Payment of pay and allowances through adjustment / without
maintaining ancillary / supporting record resulted in unjustified payment of
Rs 12.673 million to the employees concerned.
The matter was reported to the PAO and DDOs concerned in August,
2018. In DAC meeting held in December, 2018, it was replied that the requisite
record had been maintained. Audit stressed upon production of all the supporting
record regarding payments made through adjustments. DAC directed DDOs
265
concerned to produce the requisite record to Audit within four days for
verification. No progress was intimated to Audit till finalization of this Report.
Audit recommends investigation and fixing responsibility on the
person(s) at fault besides maintenance and provision of all the ancillary record for
verification to Audit without further delay.
[AIR Paras: 12, 11, 18]
9.2.4.3 Suspicious / doubtful expenditure without supporting record –
Rs 1.550 million
According to Rule 2.32(a) of the Punjab Financial Rules, Volume-I, it is
not sufficient that a Government Servants accounts should be correct to his own
satisfaction. He has to satisfy not only himself but also the Accountant General
that a claim which has been accepted is valid, voucher is a complete proof of the
payment which it supports and account is correct in all respects.
Four DDOs of District Education Authority, Faisalabad incurred
expenditure of Rs 1.550 million on the procurement of uniforms, shoes, bags,
stationery and prizes for students and repair of furniture, machinery & equipment
during 2011-18. However, following record was not maintained in support of
validity/authenticity of payment.
1. Applications of deserving students/parents/guardian duly recommended by
class teacher/School Council‟s members, was not available in the school
record.
2. Acknowledgement of items showing name of student, registration/roll
number and class was not available.
3. A certificate to the effect that the material procured was distributed among
the needy students in the presence of School Council members / teachers
was not forthcoming from the school record. In the absence of
maintenance of above record, the chances of misappropriation of
Government funds cannot be ruled out.
4. History sheet register showing detail of repair of furniture and machinery /
equipment was not being maintained.
5. Unserviceable items i.e. bearing, coper wire for winding, capacitor etc.
were not taken in stock register.
6. The satisfactory repair certificate was not available in the record. DDO
wise detail of expenditure is as under:
266
(Rupees in million)
Sr. No. of
DDOs Description Amount
No. Schools
1 DDEO (EE-M) Sadar, Faisalabad 05 Uniform, bags, shoes, stationery 0.934
Government Girls High School, Repair of furniture, machinery
2 01 0.211
Jhamra and equipment
Government Girls High School Repair of furniture, machinery
3 01 0.210
No.2, Tandlianwala and equipment
Government Girls High School Repair of furniture, machinery
4 01 0.195
Chak No.563 GB, Lundianwala and equipment
Total 1.550
268
CHAPTER 10
10.1 District Education Authority, Jhang
10.1.1 Introduction
District Education Authority, Jhang was established on 01.01.2017 under
Punjab Local Government Act, 2013. DEA, Jhang is a body corporate having
perpetual succession and a common seal, with power to acquire/hold property and
enter into any contract and may sue and be sued in its name.
The functions of District Education Authority, Jhang as described in the
Punjab Local Government Act, 2013 are as under:
establish, manage and supervise the primary, elementary, secondary
and higher secondary schools, adult literacy and non-formal basic
education, special education institutions of the Government in the
District;
implement policies and directions of the Government including
achievement of key performance indicators set by the Government
for education in the district;
ensure free and compulsory education for children of the age from
five to sixteen years as required under Article 25-A of the
Constitution;
ensure teaching standards, infrastructure standards, student safety
and hygiene standards and minimum education standards for quality
education as may be prescribed;
undertake student‟s assessment and examinations, ranking of
schools on terminal examination results and targets, promotion of
co-curricular activities, sports, scouting, girl guide, red crescent,
award of scholarships and conduct of science fairs in Government
and private schools;
approve the budget of the Authority and allocate funds to
educational institutions;
plan, execute and monitor all development schemes of educational
institutions working under the Authority, provided that the
Authority may outsource its development works to other agencies or
school councils;
269
constitute school management councils which may monitor
academic activities; and
plan and finance maintenance of school, support enrolment and
retention, arrange donation and finances, plan development and may
perform any other role as may be prescribed.
Total No. of educational institutions under the jurisdiction of District
Education Authority, Jhang:
Description Male Female Total
Primary Schools 476 792 1,268
Elementary Schools 100 89 189
High Schools 93 68 161
Higher Secondary Schools 09 07 16
Special Education Schools / Centers 07 02 9
Total 685 958 1,643
10.1.2 Comments on Budget and Accounts
The detail of budget & expenditure is given below in tabulated form:
(Rupees in million)
Excess (+)/ % Excess/
2017-18 Budget Actual
Lapse (-) (Lapse)
Salary 6,169.168 6,310.669 141.501 2.29%
Non-Salary 125.468 90.008 -35.460 28.26%
Development 511.874 119.944 -391.930 76.57%
Total 6,806.510 6,520.621 -285.889 4.20%
Receipts - 17.733 17.733 -
270
(Rupees in million)
271
(Rupees in million)
272
10.1.3 Brief Comments on the Status of Compliance of MFDAC Audit Paras
of Audit Report 2017-18
Audit Paras reported in MFDAC of last year Audit Report, which have not
been attended in accordance with the directives of DAC, have now been reported
in Part-II of Annex-A.
10.1.4 Brief Comments on the Status of Compliance with PAC Directives
The Audit Reports pertaining to the following years were submitted to the
Governor of the Punjab for causing it to be laid before the Provincial Assembly.
PAC has not been constituted for Audit Reports of District Education Authorities.
Status of Previous Audit Reports
No. of Status of PAC
Sr. No. Audit Year
Paras Meetings
1 2017-18 17 PAC not constituted
273
10.2 AUDIT PARAS
274
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends investigation and fixing responsibility on the
person(s) at fault.
[AIR Para: 13]
275
10.2.2 Irregularities and Non-Compliance
10.2.2.1 Unlawful conduct of business of District Education Authority –
Rs 6,806.510 million
According to Section 30(3) of the Punjab Local Government Act, 2013
(as amended on 08.11.2017), when an elected local government is, for any reason,
not in office, the Government may appoint an administrator to perform the
functions of the local government until the elected local government assumes
office but such period shall not exceed twelve months. Further, according to
Section 64 of the Act ibid, the executive authority of a local government shall vest
in and be exercised by its Mayor or Chairman. Furthermore, according to
Government of the Punjab, Local Government and Community Development
Department Notification No.SOR(LG)38-5/2014 dated 01.01.2017, District
Education Authority was established in each District and Deputy Commissioner
of the District was appointed as Administrator of the said Authority w.e.f.
01.01.2017.
During the audit of District Education Authority (DEA), Jhang, it was
observed that Deputy Commissioner, Jhang continued to hold the office as
Administrator and exercised the powers of the Authority beyond lawful tenure of
12 months which was expired on 31.12.2017. Therefore, conduct of business of
the Education Authority, Faisalabad including approval/ authentication of Revised
Budget amounting to Rs 6,806.510 million and incurrence of expenditure during
January to June, 2018 was held unlawful. Furthermore, powers of the House /
Authority were concentrated in and used by a Government servant.
Due to negligence, business of the District Education Authority was run
by Deputy Commissioner beyond lawful tenure of 12 months.
Exercising the powers of the House by the Deputy Commissioner
beyond 12 months resulted in unlawful authentication / approval of Revised
Budget amounting to Rs 6,806.510 million and unlawful conduct of business of
District Education Authority.
The matter was reported to the PAO and DDO concerned in November,
2018.
276
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends investigation for fixing responsibility on the
person(s) at fault besides regularization of the matter from the Competent
Authority.
[AIR Para: 6]
10.2.2.2 Unauthorized utilization of Public Account Fund – Rs 169.873
million
According to Note 14.1 of Financial Statements for the year 2017-18,
the Public account consist of those money received by the Government for which
it has a fiduciary duty, but not at liberty to appropriate for the general services of
Government, unless provided by legislation. The balance in the public account are
carried forwarded at year end, to be used for the specific purpose for which they
are established. Furthermore, according to Section 100(3) of Punjab Local
Government Act 2013, every local government shall maintain a Public Account to
place all revenues received by the local government form the receipts accruing
from trusts administered or managed by the local government, refundable deposits
received by the local government and deferred liabilities.
Books of accounts of District Education Authority, Jhang for the
financial year 2017-18 revealed that closing balance of Public Account was
Rs 577.846 million while closing balance of Cash at Bank Account was Rs
407.973 million only as on 30.06.2018 which depicted that funds of Public
Account amounting to Rs 169.873 million were utilized by District Education
Authority.
Due to financial mismanagement and violation of rules, funds of Public
Account were utilized without authority.
Non-maintenance of cash balance equalling the closing balances of
Public Account balances resulted in unauthorized utilization of Public Account
fund of Rs 169.873 million.
The matter was reported to the PAO and DDO concerned in November,
2018.
277
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends fixing responsibility on the person(s) at fault besides
regularization of expenditure from the Competent Authority.
[AIR Para: 14]
10.2.2.3 Payment of inadmissible pay and allowances – Rs 30.411 million
According to Rule 2.31(a) of the Punjab Financial Rules, Volume-I, a
drawer of bill for pay, allowances, contingent and other expenses will be held
responsible for any overcharges, fraud and misappropriation.
Three thousand two hundred and ten employees working under the
administrative control of different DDOs of DEA, Jhang withdrew excess pay and
allowances amounting to Rs 30.411 million due to payment of salaries after
retirement or during EOL, wrong fixation of pay, withdrawal of inadmissible
Science Teaching Allowance, Inspection Allowance, Charge Allowance and
Adhoc Relief Allowances. (Annexure-L/JHG)
Due to weak financial indiscipline, payment of pay and allowances was
made either at excessive rates or without admissibility.
Payment of pay and allowances at excessive rates or without
admissibility resulted in excess payment of Rs 30.411 million to the employees
concerned.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends recovery of excess paid amount of Rs 30.411 million
from the employees concerned at the earliest.
[AIR Paras: 8, 7, 12, 10, 8, 7, 3, 2, 1, 6, 8, 7, 5, 4, 14, 11, 10, 7, 5, 9, 5, 7, 6, 6, 5,
2, 14, 6, 7, 8, 9, 10, 13, 6, 9, 10, 11, 12, 14, 1, 9, 10, 14]
278
10.2.2.4 Less recovery of proportionate share out of Pension Fund
maintained by District Government – Rs 19.517 million
According to Para 4(c) of Government of the Punjab, Finance
Department letter No.FD(DG)1-Instructions-Act-13/2016 dated 25.05.2017, the
liability of person of the retired and retiring employees of Health and Education
Sectors of erstwhile local governments shall be borne by the respective District
Authorities. Moreover, the “Pension Fund” maintained by the erstwhile District
Government shall be apportioned proportionately amongst the District Education
Authority, District Health Authority and respective District Council.
DEA, Jhang upon its constitution had to receive an amount of Rs 34.023
million as its proportionate share out of Pension Fund of erstwhile District
Government, Jhang maintained in The Bank of Punjab. However, the District
Government, Jhang transferred only an amount of Rs 14.505 million to DEA,
Jhang. Resultantly, an amount of Rs 19.517 million was less received / transferred
till the date of audit. Furthermore, record regarding total fund available in pension
fund of erstwhile District Government and profit earned on investments and basis
of distribution of pension was either not available or not produced to Audit for
further calculation of actual share of DEA.
Due to weak internal controls and financial indiscipline, proportionate
share of pension fund was not gat transferred from the erstwhile District
Government.
Less recovery of proportionate share of pension fund amounting to
Rs 19.517 million resulted in non-payment of pension to pensioners and loss of
expected profit on investments.
The matter was reported to the DDO in October, 2018. It was replied
that Para seen for compliance. Audit Stressed on recovery at the earliest.
Audit recommends justified distribution and transfer of proportionate
share of Pension Fund maintained by the erstwhile District Government at the
earliest.
[AIR Para: 4]
279
10.2.2.5 Unjustified payments through adjustments – Rs 19.115 million
According to Rule 2.20 of the Punjab Financial Rules, Volume-I, every
payment, including repayment of money previously lodged with the Government,
for whatever purpose, must be supported by a voucher setting forth full and clear
particulars of the claim. As far as possible, the particular form of voucher
applicable to the case should be used. Furthermore, according to provision 4.6.5.5
of Accounting Policies and Procedures Manual, any change in employee‟s
allowances and deductions shall be notified through the change statement to the
DAO/AG/AGPR.
Seven DDOs of DEA, Jhang made payment of Rs 19.115 million to
different employees on account of arrear claims of pay and allowances through
adjustments in automated Payroll of SAP/R3 during 2017-18. Contrary to the
above provisions, the claims were entertained without maintaining ancillary
record i.e. arrear bills on specified form and change statements duly notified to
District Accounts Officer concerned. The detail is as under:
(Rupees in million)
Sr. No. Name of Formation Amount
1 Deputy District Education Officer (EE-W), Ahmad Pur Sial 0.167
2 Deputy District Education Officer (EE-W), 18-Hazari 1.366
3 Deputy District Education Officer (EE-W), Shorkot 13.749
Principal, Government Comprehensive Model High School,
4 0.663
Jhang
Headmaster, Government Special Education Centre, Ahmad Pur
5 0.632
Sial
6 Deputy District Education Officer (EE-M), Shorkot 0.747
7 Deputy District Education Officer (EE-M), 18-Hazari 1.791
Total 19.115
Due to weak financial controls and negligence, arrears claims of pay and
allowance were paid to employees without maintaining necessary supporting
record.
Payment of pay and allowances without maintaining necessary
supporting record resulted in unauthentic expenditure of Rs 19.115 million.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
280
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends fixing responsibility on the incumbent(s) at fault
besides maintenance and provision of supporting record.
[AIR Paras: 9, 8, 10, 5, 2, 8, 17]
10.2.2.6 Irregular expenditure without tenders / quotations – Rs 17.982
million
According to Rule 9 of the Punjab Procurement Rules, 2009/2014, a
procuring agency shall announce in an appropriate manner all proposed
procurements for each financial year and shall proceed accordingly without any
splitting or regrouping of the procurements so planned. Further, according to Rule
12 of the rules ibid, a procuring agency shall advertise procurement of more than
one hundred thousand rupees and up to the limit of two million rupees on the
website of the Authority. Furthermore, according to Rule 59(b) of the Punjab
Procurement Rules, 2014, a procuring agency may provide for petty purchases
through at least three quotations where the cost of the procurement is more than
fifty thousand rupees but less than one hundred thousand rupees.
School Councils of 104 primary / elementary, high / higher secondary
schools and DDOs of Government Special Education Centers / Schools of District
Education Authority, Jhang incurred expenditure of Rs 17.982 million for
purchase of furniture, uniform, building material etc. from local market during
2009-18. Contrary to the above, procurements were made either without calling
tenders / advertisement on PPRA‟s website or cost of procurement was split by
keeping cost of each purchase below the financial limit of Rs 100,000 to avoid
tendering and Rs 50,000 to avoid quotations. (Annexure-M/JHG)
Due to weak internal controls and lack of planning, expenditure was
incurred without open competition.
Procurement without tendering / quotations resulted in mis-
procurement and irregular expenditure of Rs 17.982 million
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
281
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends fixing responsibility on the person(s) at fault besides
regularization of expenditure from the Competent Authority.
[AIR Paras: 1, 5, 11, 4, 1, 4, 1, 2, 17, 1, 5, 2, 2, 2]
10.2.2.7 Unauthorized use of DDO Bank Account – Rs 12.399 million
According to Rule 8(b) of the Punjab District Authorities (Budget)
Rules, 2017, the drawing and disbursing officer shall be responsible for
incurrence of expenditure strictly against the allocation under the relevant object
code and in accordance with the rule. Further, according to Rule 2.10(b)5 of
Punjab Financial Rules, no money is withdrawn from the treasury unless it is
required for immediate disbursement or has already, been paid out of the
permanent advance and that it is not permissible to draw advances from the
treasury for the execution of works the completion of which is likely to take a
considerable time. Further, according to Note II against Sr. No.04 of Second
Schedule of the Punjab District Government (Delegation of Financial Powers)
Rules 2017, no expenditure shall be incurred on a scheme unless there is a budget
provision in the Annual Development Program.
CEO, DEA, Jhang and Executive District Officer (Education) of
erstwhile District Government, Jhang maintained a (PLS) DDO Bank Account at
National Bank, Main Branch, Jhang (A/c No.3035341431). The DDOs withdrew
funds from treasury against specific claims i.e. funds of vertical grants of schools,
unspent balance of civil works and parked these funds into the DDO bank account
time to time and thereafter utilized the accumulated balance according to their
own discretion for the purposes other than those for which the funds were
withdrawn from the treasury, as detail given in the following tale:
Unspent balance lying in DDO Bank account was spent on execution of
civil work, purchase of furniture, stationary, computers, weapon and
payment of License Fee / WAPDA demand notices amounting to
Rs 11.754 by ignoring the actual purposes for which these fund were
withdrawn from the treasury.
Furthermore, unspent balance of schemes, unclaimed cheques and profit
earned amounting to Rs 0.645 million lying in the account was also
282
utilized by the DDOs instead of depositing the same into the
Government Treasury.
It is pertinent to mention that these transactions were also not accounted
for in Cash Book.
Due to financial indiscipline, funds were utilized for purpose other than
those for which these were withdrawn from treasury.
Utilization of funds for the purpose other than for which these were
withdrawn resulted in unauthorized / unlawful utilization of funds amounting to
Rs 12.399 million.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends regularization of the expenditure from the
Competent Authority besides fixing responsibility on the incumbent(s) at fault.
[AIR Para: 17]
10.2.2.8 Irregular expenditure on civil works without approval of design and
specifications – Rs 12.146 million
According to Section 4.4.7 of the School Council Policy, 2007 read with
Para 3.4.7 of Guidelines for Utilization of Non-Salary Budget (NSB) in Primary
and Elementary Schools, development works shall be got executed according to
the Government approved design and specifications.
School Councils of 75 primary / elementary / high and higher secondary
schools working under the administrative control of District Education Authority,
Jhang incurred expenditure of Rs 12.146 million on construction of class rooms,
soling, footpath, boundary walls, toilet blocks, repair of school building etc.
during 2009-17. Contrary to the above provisions, civil works were executed
without preparation of detailed design / specification / estimates and approval of
the same from the Competent Authority. The detail is as under:
283
(Rupees in million)
Sr. No. of Funds
DDOs
No. Schools Utilized
1 Deputy District Education Officer (EE-M), Jhang 11 2.165
2 Deputy District Education Officer (EE-M), Shorkot 4 0.524
3 Deputy District Education Officer (EE-W), Ahmad Pur Sial 20 1.638
4 Deputy District Education Officer (EE-W), 18 Hazari 14 1.357
5 Principal, Government Higher Secondary School, Bagh 1 0.767
6 Deputy District Education Officer (EE-W), Shorkot 1 0.182
7 Principal, Govt. Comprehensive Model High School, Jhang 1 2.374
8 Deputy District Education Officer (EE-M), Ahmad Pur Sial 5 0.538
9 Deputy District Education Officer (EE-W), Jhang 10 1.332
10 Deputy District Education Officer (EE-M), 18-Hazari 8 1.269
Total 75 12.146
Due to non-compliance of School Council Policy, civil works were
executed without preparation / approval of detailed designs and specifications.
Execution of works without preparation/approval of design and
specifications resulted in irregular expenditure amounting to Rs 12.146 million.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends fixing responsibility on the person(s) at fault besides
regularization of expenditure from the Competent Authority.
[AIR Paras: 1, 10, 2, 2, 3, 19, 2, 1, 1, 3]
10.2.2.9 Irregular drawl of Inspection Allowance – Rs 6.536 million
According to Government of the Punjab, School Education Department
Notification No.SO(ADP)MISC-409/2012 dated 29.08.2012, following SOPs are
for payment of Inspection Allowance to AEOs, the allowance shall be payable to
AEOs on the basis of at least 50-inspections of Schools in a month. In case of less
than 50-schools‟ inspection, it shall be claimed @ Rs 100 per school inspection,
subject to submission of Inspection Report to Deputy DEOs concerned along with
Follow-up Report of previous month‟s inspections. The allowance shall be paid
after due verification of Inspection Report by the immediate controlling officer of
284
the AEOs concerned. The allowance shall be admissible during the vacation
subject to prior approval of the Competent Authority.
Seventy-six Assistant Education Officers working under the
administrative control of District Education Authority, Jhang withdrew Inspection
Allowance amounting to Rs 6.536 million during 2017-18. However, allowance
was withdrawn without producing Inspection Reports and Follow-up Reports and
due verification of Controlling Officer. Furthermore, record regarding claim
vouchers / change Statements were also not maintained by the DDOs and same
was not produced to Audit for further scrutiny. The detail is as under:
(Rupees in million)
No. of
Sr. No. Name of DDO Period Amount
AEOs
Deputy District Education Officer (EE-W),
1 2017-18 9 0.885
Ahmad Pur Sial
Deputy District Education Officer (EE-W), 18-
2 2017-18 5 0.316
Hazari
Deputy District Education Officer (EE-W),
3 2017-18 11 1.177
Shorkot
Deputy District Education Officer (EE-M),
4 2017-18 5 0.400
Shorkot
Deputy District Education Officer (EE-M),
5 2017-18 6 0.616
Ahmad Pur Sial
6 Deputy District Education Officer (EE-W), Jhang 2017-18 35 2.745
Deputy District Education Officer (EE-M), 18-
7 2017-18 5 0.397
Hazari
Total 76 6.536
Due to weak financial management, Inspection Allowance was
withdrawn by the AEOs without compliance of SOPs and record of payment was
also not maintained by the DDOs concerned.
Withdrawal of allowance in violation of SOPs and non-maintenance /
production of supporting record of payment resulted in unauthentic expenditure
amounting to Rs 6.536 million.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
285
Audit recommends regularization of expenditure from the Competent
Authority besides production of supporting of record at the earliest.
[AIR Paras: 6, 6, 2, 6, 11, 7, 8]
10.2.2.10 Irregular expenditure by School Councils – Rs 5.570 million
According to Para 4.9.1 of the School Council Policy, 2007, School
Council can incur expenditure up to Rs 400,000 during one financial year.
School Councils of 10 higher secondary, elementary and primary
schools working under the administrative control of District Education Authority,
Jhang incurred expenditure amounting to Rs 10.770 million against permissible
limit of Rs 5.200 million. Resultantly, incurrence of excess expenditure
amounting to Rs 5.570 million than the permissible limit. The detail is as under:
(Rupees in million)
Sr. No. of No. of Permissible Total Excess
Name of DDO
No. Years Schools Limit Expenditure Expenditure
Deputy District Education
1 1 6 2.400 3.429 1.029
Officer (EE-M), Jhang
Principal, Government
2 Higher Secondary School, 3 1 1.200 5.214 4.014
Bagh
Deputy District Education 1 2 0.800 1.172 0.372
3
Officer (EE-M), 18-Hazari 2 1 0.800 0.955 0.155
Total 10 5.200 10.770 5.570
286
10.2.2.11 Non-deduction of Income Tax and Sales Tax – Rs 4.556 million
According to Section 153(1) of the Income Tax Ordinance, 2001, every
prescribed person while making a payment in full or part shall deduct tax at
prescribed rates. Further, according to Section 1.3 of the Sales Tax Special
Procedure (Withholding) Rules, 2007, withholding agents falling under category
“A” were required to deduct an amount equal to 1/5th (20%) of the total Sales Tax
shown in Sales Tax invoice issued by registered persons, whereas, on purchase of
taxable goods from unregistered persons, Sales Tax was required to be deducted
at the applicable rate of the value of taxable supplies. Furthermore, according to
Rule 5 of the Punjab Sales Tax on Services (Withholding) Rules, 2012, a
withholding agent, having Free Tax Number (FTN) or National Tax Number
(NTN), shall on receipt of taxable services from an unregistered service provider,
deduct Sales Tax at the applicable rate of the value of taxable services provided to
him.
School Councils of 325 primary/elementary and high/higher secondary
schools working under the administrative control of District Education Authority,
Jhang made payments against supply of goods, rendering of services and
execution of contracts during 2010-18. Contrary to the above provisions, an
amount of Rs 4.556 million on account of Income Tax, General Sales Tax and
Punjab Sales Tax on Services was not / less deducted from the payments. Further,
GST was either paid on exempted supplies or previous recovery of taxes was paid
out of NSB funds. (Annexure-N/JHG)
Due to weak internal controls, taxes were not deducted/withheld at
specified rates before making payments.
Non-deduction of taxes at specified rates resulted in excess payment of
Rs 4.556 million to the suppliers/service providers/contractors concerned.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
287
Audit recommends recovery of taxes amounting to Rs 4.556 million
from the concerned.
[AIR Paras: 2, 12, 9, 4, 3, 11, 15, 13, 12, 12abc, 11, 10, 8, 4, 18, 16, 12, 11, 9,
11,10, 3, 4, 6, 3, 4, 4, 5, 6, 7]
10.2.2.12 Irregular expenditure / transfer of funds for brick kiln children/
parents – Rs 3.667 million
According to Rule 2.31(a) of the Punjab Financial Rules, Volume-I, a
drawer of bill for pay and allowances contingent and other expenses will be held
responsible for any over charge, frauds and misappropriations. Further, according
to Section 6.5.3.2 of the Accounting Policies and Procedures Manual (APPM), the
delegated officer shall investigate individual items only where the daily balances
do not agree he shall take into account the main reasons of any differences (e.g.
misclassification). Furthermore, according to Section 2.3.2.2 of the Manual ibid,
the information in the accounts and the supporting subsidiary records should be
accurate, representing the actual substance of past events, without undue errors or
omission. This shall include correct and consistent classification of transactions
and the recognition of revenues and expenditures in the correct time period.
During the audit of DEA, Jhang, it was observed that District Education
Officer (EE-M), Jhang withdrew funds of Rs 3.667 million for distribution of
quarterly stipend to each child and incentive for parents of brick kiln children /
parents during 2016-17. Later on the same was given to DEO (SE) for distribution
among brick kiln children of high and higher secondary schools. The expenditure
was held irregular because high and higher secondary schools were working
under the DEO, Secondary Education and the same was to be claimed by that
office. Further, relevant record i.e. vouched account was also not obtained from
the concerned office.
Due to weak internal controls and financial indiscipline, irregular
transfer of funds was made.
Irregular expenditure and transfer of funds amounting to Rs 3.667
million resulted in misrepresentation of facts in the accounts of the Authority.
288
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends regularization of expenditure from the Competent
Authority besides provision of vouched account.
[AIR Para: 11]
10.2.2.13 Unauthorized payment of pension to employees of District
Education Authority, Chiniot – Rs 3.433 million
According to Para 4(c) of Government of the Punjab, Finance
Department letter No.FD(DG)1-Instructions-Act-13/2016 dated 25.05.2017, the
liability of person of the retired and retiring employees of Health and Education
Sectors of erstwhile local governments shall be borne by the respective District
Authorities. Moreover, the “Pension Fund” maintained by the erstwhile District
Government shall be apportioned proportionately amongst the District Education
Authority, District Health Authority and respective District Council.
DEA, Jhang made payment of pension to retired employees of DEA,
Chiniot for the period from March, 2017 to September, 2018 amounting to Rs
3.433 million. Contrary to the above provisions, funds of DEA, Jhang were
utilized to pay the liabilities of other District Education Authority which was not a
valid claim.
Due to weak internal controls, liabilities of other District Education
Authority were paid out of funds of District Education Authority, Jhang beyond
the authority.
Payment of pension to retired employees of District Education
Authority, Chiniot beyond authority, resulted in unauthorized payment amounting
to Rs 3.433 million.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
289
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends reimbursement of expenditure incurred on pension
payment on behalf of DEA, Chiniot.
[AIR Para: 3]
10.2.2.14 Payment of inadmissible Qualification Allowance – Rs 3.035
million
According to Rule 2.33 of PFR Volume-I, every Government servant
should realize fully and clearly that he will be held personally responsible for any
loss sustained by Government through fraud or negligence on his part and that he
will also be held personally responsible for any loss arising from fraud or
negligence on the part of any other government servant to the extent to which it
may be shown that he contributed to the loss by his own action or negligence.
During the audit of DEA, Jhang, it was observed that 448 employees
working under the administrative control of Deputy District Education Officer
(EE-W), Jhang withdrew Qualification Allowance amounting to Rs 3.035 million
during 2017-18. However, evidence for higher qualifications was not produced
for verification.
Due to weak internal and financial controls, inadmissible allowance was
paid to the employees.
Payment of inadmissible allowance resulted in excess payment of
Rs 3.035 million to employees.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends production of record besides recovery of
overpayment.
[AIR Para: 13]
290
10.2.2.15 Payment of inadmissible House Rent and Conveyance Allowance –
Rs 2.960 million
According to Rule 1.15(2) of the Punjab TA Rules, Conveyance
Allowance will not be admissible during leave or joining time. Further, according
to Para 2 of Government of the Punjab, Finance Department letter No.FD.SR.I.9-
4/86(P0(PR) dated 21.04.2014, the officers who are availing Government vehicles
including bikes (sanctioned/pool) are not entitled to the facility of Conveyance
Allowance, w.e.f. 01.03.2014. Furthermore, according to Government of the
Punjab, Finance Department letter No.FD.PC.2-1/87 dated 27.07.1987, House
Rent Allowance at all the stations other than Lahore, Rawalpindi, Multan and
Faisalabad shall be admissible at 30% of the minimum of the relevant basic pay
scale.
Eight DDOs of DEA, Jhang made excess payment of salary amounting
to Rs 2.960 million to the employees due to payment of inadmissible Conveyance
& House Rent Allowance and less / non-deduction of House Rent Charges. The
detail is given in the following table:
(Rupees in million)
Sr.
DDOs Description Amount
No.
Chief Executive Officer, District Payment of House Rent Allowance at
1 0.012
Education Authority, Jhang excessive rate
Unauthorized withdrawal of Conveyance and
0.323
House Rent Allowance
Non / Less deduction of 5% House Rent
0.188
Principal, Government Special Charges
2 0.145
Education Centre for HIC, Jhang Unauthorized payment of conveyance
allowance 0.099
Unauthorized withdrawal of conveyance
0.022
allowance during winter vacation
District Education Officer (EE-M), Overpayment of conveyance allowance
3 1.435
Jhang despite the availability of official bikes
Deputy District Education Officer Unauthorized withdrawal of conveyance
4 0.387
(EE-M), Shorkot allowance during winter vacation
Principal, Government Higher Unauthorized withdrawal of conveyance
5 0.058
Secondary School, Bagh allowance during leave
Deputy District Education Officer Unauthorized withdrawal of conveyance
6 0.082
(EE-W), Shorkot allowance during summer/winter vacation
Principal, Government
Unauthorized withdrawal of conveyance
7 Comprehensive Model High School, 0.086
allowance during winter vacation
Jhang
8 Headmaster, Government Special Unauthorized withdrawal of conveyance 0.045
291
Sr.
DDOs Description Amount
No.
Education Centre, Ahmad Pur Sial allowance during leave
Unauthorized withdrawal of conveyance
0.078
allowance during winter vacation
Total 2.960
295
10.2.2.19 Non-deposit of receipts into the Government Treasury –
Rs 1.494 million
According to Rule 76(1) of the Punjab District Government and
Municipal Administration (Budget) Rules, 2003 and Rule 68(1) of the Punjab
District Authorities (Budget) Rules, 2017, the primary obligation of the collecting
officers shall be to ensure that all revenue due is claimed, realized and credited
immediately into Local Government / District Authority Fund and to record
entries under proper receipt head. Furthermore, according to Rule 7(1) of the
Punjab Subsidiary Treasury Rules, receipt realized on behalf of the Government
should at once be deposited into the Government Treasury without any delay.
Five DDOs of District Education Authority, Jhang collected receipts on
account of Admission / Tuition Fee, auction money and earned bank profit etc.
amounting to Rs 1.494 million during 2014-18. Contrary to the above rules, the
receipts were not deposited into the Government Treasury and retained either in
DDOs bank accounts or student fund bank accounts. The detail is given below:
(Rupees in million)
Sr. Financial
DDOs Description of Receipt Amount
No. Years
1 Chief Executive Officer, District Bank Profit, Unclaimed
2015-18 1.414
Education Authority, Jhang amount
District Education Officer
2 Bank Profit 2015-18 0.033
(EE-M), Jhang
Principal, Government Higher
3 Admission/Tuition fee 2017-18 0.016
Secondary School, Bagh
Principal, Government
4 Comprehensive Model High Bank Profit 2014-18 0.018
School, Jhang
Deputy District Education Officer
5 Auction money 2016-18 0.013
(EE-M), 18 Hazari
Total 1.494
Due to weak internal controls and financial indiscipline, receipts were
not got deposited into the Government Treasury.
Non-deposit of receipts into the Government Treasury resulted in non-
realization of revenue to the Government amounting to Rs 1.494 million.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
296
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends inquiry and fixing responsibility on the person(s) at
fault besides deposit of Rs 1.494 million in Government Treasury.
[AIR Paras: 16, 9, 10, 13, 13]
10.2.2.20 Unauthorized use of canteen building for the purpose other than
specified – Rs 1.209 million
According to Rule 3 of Punjab Local Government (Property) Rules,
2003, the Local Government concerned shall take such steps as may be necessary
to ensure that the property vested is managed in the best interest of the public for
the purpose of the Ordinance. Further, according to Rules 4(f) of ibid, the
manager shall prevent the use of property for any purpose and in any manner
other than specified.
Chief Executive Officer, District Education Authority, Jhang did not
auction the building of canteen of Education Complex since 2011 and handed
over to District Monitoring Officer, Jhang after incurrence of additional
expenditure on modification amounting to Rs 0.915 million without disclosing the
detail of expenditure. Furthermore, rent of building amounting to Rs 0.294 million
was also not recovered from District Monitoring Officer, Jhang as per rent
assessment by Excise & Taxation Department.
Audis is of the view that due to mis-management of properties, canteen
building was used for the purpose other than specified.
Utilization of canteen building for the purpose other than specified after
incurrence of additional expenditure of Rs 0.915 million and non-recovery of rent
of Rs 0.294 million resulted in unauthorized use of property and loss of rent.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
297
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends auction of canteen besides recovery of rent and
fixing responsibility on the person(s) at fault.
[AIR Para: 22]
298
10.2.3 Performance
10.2.3.1 Non-maintenance of record of Assets of Authority – Rs 333.386
million
According to Provisions 2.2.5.2, 2.2.7.1 and 7.2 of Financial Reporting
Manual read with Para 13.4.1.1 of Accounting Policies and Procedures Manual,
the accounts will include Statement of Fixed Assets that will provide the details of
ownership, asset categories, cost at beginning of the reporting period, additions
during the reporting period, disposals during the period and Cost at end of
reporting period. This statement will be based on information supplied by the
Division/ Departments on a specified form i.e. "Fixed Assets Registers" as set out
in chapter 13 of APPM before the 7th of each month duly signed by the PAO.
Further, according to Section 129 of the Punjab Local Government Act, 2013,
every local government shall once in every year in July, take the physical stock of
its movable and immovable properties and publish the report in the prescribed
manner. The report shall contain particulars of the properties, total value of the
property, annual return therefrom and change in its value, particulars of
unserviceable articles, particulars of losses and proposal for utilization,
development and improvement during the following year.
Various DDOs of District Education Authority, Jhang including CEO,
DEA incurred expenditure of Rs 333.386 million on procurement of Physical
Assets and execution of Civil Works during financial year 2016-18. Contrary to
the above Section, Fixed Assets Register was neither maintained nor was any
physical verification carried out by the authorities during the period to safeguard
the public resources. The detail is as under:
(Rupees in million)
Sr. No. Description 2016-17 2017-18 Total
1 Physical Assets 1.619 2.970 4.589
2 Civil Work 242.194 86.603 328.797
Total 243.813 89.573 333.386
Due to weak internal controls, Assets Register was not maintained not
was physical verification carried out.
299
Non-maintenance of Fixed Assets Register costing Rs 333.386 million
and non-conducting physical verification resulted in violation of rules and may
result into misuse and pilferage of assets.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends maintenance of Assets Register besides physical
verification.
[AIR Paras: 25, 12, 13, 13, 15]
10.2.3.2 Unknown whereabouts of DEA receipt – Rs 124.779 million
According to Rule 11(2)(c) of the Punjab District Authorities (Accounts)
Rules, 2017, the Chief Executive Officer shall ensure that any sums due to
District Authority are promptly realized and credited to the local fund. Further,
according to Rule 9(c) of the Punjab District Authorities (Accounts) Rules, 2017,
a collector of tax, fee, rate, charge, surcharge of a District Authority shall be
personally responsible for any overcharge, fraud, misappropriation or delay for
crediting the amounts so collected to the account of the Authority and shall be
liable to make good that loss arising from his culpable negligence.
Scrutiny of receipts challans of District Education Authority, Jhang for
the financial year 2017-18 depicted that challans of recovery of Conveyance
Allowance against earned leave amounting to Rs 0.055 million were not reflected
in SAP/R3 data. Further, deposit challans of unspent balance of deposit work
amounting to Rs 124.724 million received from Buildings Division, Jhang were
also not reflected in SAP/R3 data and same were also not accounted for in cash
book.
Due to weak financial management and internal controls, deposit
receipts was not reconciled / authenticated with DAO.
Non-reconciliation of receipt with DAO and non-accountal of the same
in SAP/R3 resulted in non-deposit on actual basis amounting to Rs 124.779
million.
300
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends investigation of the matter besides fixing
responsibility and recovery from the concerned.
[AIR Para: 20]
10.2.3.3 Non-provision of funds for missing facility of the schools –
Rs 33.800 million
According to Rule 3(c)&(d) of the Punjab District Authorities (Budget)
Rules, 2017, the Chairperson shall ensure that the needs of disadvantaged and
marginalized groups reflected in the budget priorities and interact with
stakeholders to obtain their input on overall development outlay for ensuring
teaching standards, students safety and hygiene standards.
During the audit of DEA, Jhang, it was observed that 63 elementary and
primary schools, under the administrative control of DDEO (EE-M) and (EE-W),
Shorkot had no Boundary walls. However, DEA, Jhang did not provide funds to
the tune of Rs 33.800 million for construction of boundary walls which was basic
necessity for the security of the students. Resultantly, schools were working with
missing facility of boundary wall. The detail is as under:
Sr. No. Name of DDO No. of Schools
1 Deputy District Education Officer (EE-M), Shorkot 32
2 Deputy District Education Officer (EE-W), Shorkot 31
Total 63
301
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends fixing responsibility on the incumbent(s) at fault
besides provision of funds to the schools at the earliest.
[AIR Paras: 1, 9]
10.2.3.4 Mis-management of Pension Account / Fund – Rs 26.003 million
According to Para 4(c) of Government of the Punjab, Finance
Department letter No.FD(DG)1-Instructions-Act-13/2016 dated 25.05.2017, the
liability of person of the retired and retiring employees of Health and Education
Sectors of erstwhile local governments shall be borne by the respective District
Authorities. Moreover, the “Pension Fund” maintained by the erstwhile District
Government shall be apportioned proportionately amongst the District Education
Authority, District Health Authority and respective District Council. Further, Para
5 of letter ibid, the concerned District Authority shall deposit the monthly pension
contribution @ 40% of the pay of such serving employees w.e.f. 01.01.2017
onwards.
District Education Authority, Jhang operated Profit and Loss account
having closing balance of Rs 26.003 million in Bank of the Punjab, Session Road,
Jhang for pension payments without making efforts to fetch maximum return on
deposit and without proper planning for optimal utilization of available balance.
Further, documents regarding terms & conditions and rate of return finalized by
the bank was also not available / maintained / produced to Audit. Further, detail of
employees of local government working, pension contribution due, contribution
received / deposited into pension account and previous arrears was not
maintained.
Due to weak administrative control, efforts were not being made for
optimal utilization of financial resources.
Non-optimal utilization of financial resources amounting to Rs 26.003
million resulted in loss to authority in shape of profit on investment.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
302
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends enquire the matter at appropriate level and fix
responsibility on person(s) at fault.
[AIR Para: 5]
10.2.3.5 Less deduction of G.P Fund – Rs 8.643 million
According to Government of the Punjab, Finance Department
Notification No.FD.SR-I/2-1/95(P) Dated 16.08.2017 regarding change in GPF
(General Provident Fund) deduction rates, the deduction on the basis of the rates
mentioned in letter shall be made with effect from the pay for August, 2017
payable on 1st September, 2017.
Scrutiny of SAP/R-3 automated payroll data for the financial year
2017-18 of three DDOs of District Education Authority, Jhang revealed that G.P
Fund was not deducted at prescribed revised rates w.e.f August, 2017 and
deduction was delayed due to which excess payment of Rs 8.643 million was
made to the 2,754 employees. The detail is given in the following table:
(Rupees in million)
Sr. No. of
DDO Amount
No. Employees
Deputy District Education Officer (EE-M),
1 338 1.303
Ahmad Pur Sial
Deputy District Education Officer (EE-W),
2 577 0.359
Shorkot
Deputy District Education Officer (EE-W),
3 1,839 6.981
Jhang
Total 2,754 8.643
Due to weak financial controls, GPF was not deducted at prescribed
revised rates from salaries of the employees well in time.
Non-deduction of GPF at prescribed revised rates well in time resulted
in less deduction and excess payment of Rs 8.643 million to the employees.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
303
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends recovery of excess paid amount of Rs 8.643 million
from the employees concerned at the earliest.
[AIR Paras: 12, 4, 8]
10.2.3.6 Wasteful expenditure on civil works – Rs 5.500 million
According to Rule 8(b) of the Punjab District Authorities (Budget)
Rules, 2017, the drawing and disbursing officer shall be responsible for
incurrence of expenditure strictly against the allocation under the relevant object
code and in accordance with the rule. Further, according to Rule 36(1) ibid, as far
as possible, development project shall be completed within the financial year.
Further, according to Rule 31 ibid, an ongoing development project approved by
the Authority shall be funded and completed as approved. Further, according to
Note II against Sr. No.04 of Second Schedule of the Punjab District Government
(Delegation of Financial Powers) Rules 2017, no expenditure shall be incurred on
a scheme unless there is a budget provision in the Annual Development Program.
Further, according to Sr. No.11(e) of PC-I Form of Scheme, impact of delays of
project cost and variability “the Project cost will be raised as a result of undue
delay”.
CEO, DEA, Jhang, administratively approved the scheme construction
of Conference Hall at Education Complex, Jhang with approved cost of Rs 12.537
million in December, 2016 without any separate allocation in Annual Budget
Statement for the respective Financial Year. However, amount of Rs 5.500
million was transferred to Executive Engineer, Buildings Division Jhang against
the scheme as deposit work out of unspent balance retained in DDO Bank
Account. Resultantly, only grey structure was constructed and remaining work
was stopped due to insufficiency of funds and scheme remained incomplete
which, resulted in unauthorized wasteful expenditure of Rs 5.500 million.
Due to weak monitoring and administrative control, unauthorized
approval of scheme was accorded without availability of funds and funds were
provided from sources not specified for the purpose.
304
Unauthorized approval of scheme and non-completion of the same
resulted in wasteful expenditure of Rs 5.500 million.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends fixing responsibility on the incumbent(s) at fault
beside regularization of expenditure.
[AIR Para: 18]
10.2.3.7 Non-utilization of Non-Salary Budget – Rs 3.028 million
According to Paras 2.1, 2.4 and 2.6 of the Guidelines for Utilization of
Non-Salary Budget (NSB) in Primary and Elementary Schools, allocation of
proper funds is necessary to enable the schools for better education planning,
management and delivery. School Councils will be bound to prepare School
Based Action Plan with consideration of allocated budget. The school Councils
will keenly observe their necessities for preparation of detailed budget and
rationally divide budget against relevant heads.
During the audit of DEA, Jhang, it was observed that School Councils of
19 primary and elementary schools, under the administrative control of three
DDOs received funds amounting to Rs 9.408 million during 2016-18 under NSB.
However, School Councils could utilize funds amounting to Rs 6.379 million by
leaving remaining funds of Rs 3.028 million which was 32 percent of allocated
funds. The detail is as under:
(Rupees in million)
Allocation Expenditure Non-
Sr. No. of Unutilized
DDOs for the During the Utilization
No. Schools Funds
Year Year %age
Deputy District Education
1 Officer (EE-W), Ahmad 10 5.076 3.489 1.587 31%
Pur Sial
Deputy District Education
2 7 3.825 2.683 1.141 30%
Officer (EE-W), 18 Hazari
Deputy District Education
3 2 0.507 0.207 0.300 59%
Officer (EE-M), 18 Hazari
Total 19 9.408 6.379 3.028 32%
305
Due to weak internal controls and poor monitoring mechanism, funds
remained unutilized.
Non-utilization of funds amounting to Rs 3.028 million resulted in
depriving the students of envisaged benefits.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends fixing responsibility on the person(s) at fault besides
regularization of the matter.
[AIR Paras: 3, 3, 16]
10.2.3.8 Expenditure through irregular School Councils – Rs 1.849 million
According to Section 3.3.2 of School Council Policy, 2007, tenure of
School Council will be two years from the date of School Council notification,
issued by AEO. Further, according to Para 3.1.1 of notification No.SO(SNE)
PMIU/2010(P) dated 11.03.2013 issued by Government of the Punjab, School
Education Department, the School Council earlier comprising a minimum of 07
and a maximum of 15 members will be enhanced to a minimum of 09 and
maximum of 17 members and general members. The total strength of the School
Council has to be in odd number.
During the audit of DEA, Jhang, it was observed that School Councils of
08 primary and elementary schools, under the administrative control of DDEO
(EE-W), Shorkot remained working even after expiry of tenure of two years.
Hence, expenditure of Rs 1.849 million was incurred by irregular School Councils
during 2017-18. The detail is as under:
(Rupees in million)
Sr. Expenditure out of
Name of School
No. NSB FTF Total
1 GGPS Hassuwali 0.235 0 0.235
2 GPS Daban Wala 0.140 0.030 0.170
3 GGES, Junior Model, Shorkot City 0.352 0.065 0.417
4 GGES, Dauranpura 0.223 0.035 0.258
306
Sr. Expenditure out of
Name of School
No. NSB FTF Total
5 GGCMES, Khumanaqwala 0.285 0.056 0.341
6 GMPS Rajin Imam 0.058 0 0.058
7 GGPS Bela Ali Khanan 0.114 0.050 0.164
8 GGPS Chah Mehmood 0.165 0.041 0.206
Total 1.572 0.277 1.849
Due to weak monitoring controls, School Councils remained working
after expiry of prescribed tenure.
Expenditure incurred through irregular School Councils resulted in
irregular expenditures amounting to Rs 1.849 million.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends regularization of expenditure from the Competent
Authority besides constitution of new school councils.
[AIR Para: 14]
10.2.3.9 Non-obtaining vouched account of deposit work – Rs 1 million
According to Governments of the Punjab, Finance Department letter
No.IT(FD)-3-7/2000 dated 01.01.2001, the Divisional Officer would render a
complete and signed statement of accounts to the respective DDO and that the
unspent amount will also be refunded to DDO who would deposit the same in
respective account of his Department.
Principal, Government Comprehensive Model High School, Jhang
working under the administrative control of DEA, Jhang deposited Rs 1 million
into deposit work account of District Officer (Buildings), Jhang during 2014-15
for repair and maintenance in school but detail of execution of work and vouched
account was neither rendered by the executing agency or same was not produced
to Audit for verification.
307
Due to weak internal controls, vouched account was neither obtained
from District Officer (Building) and detail of execution of work was also not
produced to Audit for verification.
Non-obtaining vouched account against transfer of funds resulted in
violation of rules and unauthentic utilization of funds amounting to Rs 1 million.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends submission of vouched account or refund of amount
of Rs 1 million from the Building Department without further delay.
[AIR Para: 3]
308
10.2.4 Internal Control Weaknesses
10.2.4.1 Non-reconciliation of expenditure incurred out of SDA –
Rs 858.122 million
According to Para 2.2(b) of revised procedure of Special Drawing
Accounts, the drawing authorities are responsible for reconciling their expenditure
by 7th of each month with AG/DAO/TO.
Chief Executive Officer, District Education Authority, Jhang incurred
expenditure of Rs 858.122 million out of two Special Drawing Account but
expenditure was neither reconciled with District Accounts Office nor cash book
was maintained.
Due to weak internal controls, expenditure was neither reconciled with
District Accounts Office nor cash book was maintained.
Non- reconciliation of expenditure of Rs 858.122 million with District
Accounts Office and non-maintenance of cash book resulted in violation of
standing instruction.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends reconciliation of the expenditure besides
maintenance of cash book.
[AIR Para: 23]
10.2.4.2 Difference in reconciled figures and Financial Statements –
Rs 198.851 million
According to Rule 12(b)(iii) of the Punjab District Authorities
(Accounts) Rules, 2017, the Budget and Accounts Officer shall prepare monthly
and annual statement od receipt and expenditure and get them reconciled with the
accounts of the District Authority.
Comparison of Annual Accounts of District Education Authority, Jhang
for the financial year 2017-18 and reconciliation statements with District Account
309
Office, Jhang regarding expenditure and receipts depicted a difference of
Rs 187.183 million in figure of expenditure and Rs 11.668 million in figure of
receipt.
Due to weak internal controls, difference in expenditure and receipts
figure was not reconciled.
Non-reconciliation of receipt and expenditure resulted in mis-reporting
in Financial Statements amounting to Rs 198.851 million.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends early reconciliation of expenditure and receipts
besides fixing responsibility on the person(s) at fault.
[AIR Para: 21]
10.2.4.3 Non-maintenance of record of receipts – Rs 15.781 million
According to Rule 12(b)(a) of the Punjab District Authorities (Accounts)
Rules, 2017, the Budget and Accounts Officer shall maintain the accounts of a
District Authority. Further, according to Rule 12(b)(iii) the Budget and Accounts
Officer shall prepare monthly and annual statements of receipts and expenditure
and get them reconciled with the accounts of the accounts officer of ta District
Authority. Further, according to Rule 12(b)(iv) the Budget and Accounts Officer
shall maintain drawing and disbursing officer‟s cash book of receipt and
expenditure of a District Authority and general cash book of a District Authority,
its offices and institutions. Further, according to Rule 16(1)(a) ibid, the accounts
officer shall maintain day-to-day accounts of a District Authority, its offices and
institutions, on chart of accounts. Further, according to Rules 17(2) ibid, the
accounts office shall follow the procedure given in Accounting Policies and
Procedure Manual and shall obtain Bank Scroll, Paid Challan, Receipt Paid
Challan, Transfer Advices and Cash Balance Statement. Furthermore, according
to Rules 18(2)(b)&(c)&(d) ibid, all receipts of a District Authority shall be
collected through the bank and the receipts shall be maintained in accordance with
310
the chart of accounts‟ specification; record of the amount deposited into the bank
shall be accompanied by a challan receipt; revenue is reconciled with the books of
accounts on the basis of challans receipts and verified through bank scroll.
Chief Executive Officer, District Education Authority, Jhang collected
receipts of Rs 15.781 million during financial year 2017-18 under following heads
of receipts but no supporting record i.e. Cash Book, Deposit Challans, Bank
Scroll etc. was maintained in the office of the DEA. The detail is as under:
(Rupees in million)
Sr. No. Code Description Amount
1 C02640 Police Recoveries of overpayment 0.079
2 C02701 Building Rent 0.647
3 C02814 Education-General Recoveries of Overpayment 7.206
4 C02818 Education-Other 2.431
5 C03805 Rent, Rates and Taxes 1.066
6 C03824 Recoveries of overpayments 4.352
Total 15.781
Due to weak internal controls, supporting record of receipt was not
maintained in office of DEA.
Non-maintenance of record of receipt of Rs 15.781 million resulted in
collection of unauthentic receipts in violation of rules.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends maintenance of supporting record of receipts.
[AIR Para: 27]
10.2.4.4 Excess expenditure against sanctioned budget – Rs 15.621 million
311
Two DDOs of DEA, Jhang incurred expenditure of Rs 283.640 million
against the budget provisions of Rs 268.019 million during 2017-18 on account of
employee related expenditure which resulted in excess expenditure of Rs 15.621
million. The detail is under:
(Rupees in million)
Sr. Budget Expenditure Excess
Name of DDO
No. Allocation Expenditure
Deputy District Education Officer
1 266.340 281.709 15.369
(EE-M), Shorkot
Principal, Government Special
2 Education Centre for Remaining 1.679 1.931 0.252
Disabilities, Jhang
Total 268.019 283.640 15.621
Due to weak internal controls, excess expenditure was incurred than the
budget provisions on account of employee related expenditure.
Expenditure excess than the budget provisions resulted in irregular
expenditure of Rs 15.621 million.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends regularization of matter from the Competent
Authority.
[AIR Paras: 12, 2]
10.2.4.5 Difference between Cash Book and Bank Statement balance –
Rs 8.953 million
According to Section 2.2 of the Punjab Financial Rule, Volume-I, the
entries in the Cash Book of the cheques drawn from the Audit Office or amount
withdrawn from the treasuries should be compared and checked with the list of
the Cheques or Treasury Schedules issued by the Treasury Office. A certificate to
this effect be recorded in the Cash Book. At the end of each month the head of the
office should personally verify the cash balance and record below the closing
312
entries in the Cash Book a certificate to that effect over his dated signature
specifying both in words and figures the actual cash.
During the audit of DEA, Jhang, it was observed that DDEO
(EE-W), Shorkot did not reconcile the balances of DDO bank accounts and Cash
Book on monthly basis which resulted in huge difference of Rs 8.953 million as
on 30.06.2018. The detail is as under:
(Rupees in million)
Description Opening Balance Closing Balance
Balance as per Cash Book 0.000 0.000
Balance as per Bank Statement 3.664 8.953
Difference 3.664 8.953
Due to weak internal controls, balance of cash book and DDO bank
account was not reconciled.
Non-reconciliation of bank and cash book balance resulted in difference
of Rs 8.953 million.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends fixing responsibility on the incumbent(s) at fault
besides reconciliation of cash book and bank statement balances.
[AIR Para: 12]
10.2.4.6 Irregular expenditure without sanctioning of administrative post –
Rs 6.250 million
According to the Government of the Punjab, Services and General
Administration‟s letter No.SORI(S&GAD) 16-70/77-P.III dated 21.10.1997,
Para-2, there is no provision of looking after the work in rules/policy.
During the audit of DEA, Jhang, it was observed that Principal,
Government Secondary School of Special Education for Hearing Impaired, Jhang
was assigned the additional charge and powers of Drawing & Disbursing Officer
of Government Special Education Center for Remaining Disabilities, Jhang since
313
17.03.2016 and the DDO incurred expenditure of Rs 6.250 million during
additional charge. However, the additional charge was assigned against the post
which was neither sanctioned in SNE of Special Education Centre for Remaining
Disabilities.
Due to weak internal controls, irregular expenditure was incurred
without sanctioning of administrative post.
Utilization of funds against non-sanctioned post of DDO resulted in
irregular/suspicious expenditure amounting to Rs 6.250 million.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends regularization of the matter besides fixing
responsibility on the incumbent(s) at fault.
[AIR Para: 1]
10.2.4.7 Non-maintenance of prescribed record – Rs 3.117 million
According to Section 4.3 of School Council Policy, 2007, it is
compulsory for School Council to maintain record of Notification of formation of
School Council and record of moveable / Immoveable Property on prescribed
format. Furthermore, according to Para 2.4 & 6 of Guideline for utilizing Non-
Salary Budget (NSB), School Councils are required to prepare School Based
Action Plan, Procurement Plan and Budget Register.
During the audit of DEA, Jhang, it was observed that School Councils of
13 primary/elementary schools working under administrative control of DDEOs
(EE-W), Ahmad Pur Sial and Shorkot incurred expenditure of Rs 3.117 million
during 2017-18 without maintaining supporting record i.e. School Based Action
Plans / Procurement Plans, School Council Notification, Inventory Register,
Budget Register etc. The detail is as under:
314
(Rupees in million)
No. of Expenditure
Sr. No. Name of DDO
Schools FTF NSB Total
1 Deputy District Education Officer (EE-W), Shorkot 12 2.387 0.379 2.766
2 Deputy District Education Officer (EE-W), Ahmad Pur Sial 1 0 0.351 0.351
Total 13 2.387 0.73 3.117
315
Payment of salaries to employees despite non-availability of service
record resulted in unauthentic expenditure amounting to Rs 2.866 million.
The matter was reported to the PAO and DDO concerned in October,
2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends enquiry of the matter besides production of service
record of the employees.
[AIR Para: 14]
10.2.4.9 Irregular budgeting of receipts and expenditure of Authority
According to Rules 4(g) of the Punjab District Authorities (Budget)
Rules 2017, Chief Executive Officer shall be responsible to ensure the traditional
budget formulation is shifted to the performance budget framework. Further,
according to Rules 10(2)(c) ibid, all items of income and expenditure shall be
specific in programs and activities and no lump-sum allowed. Further, according
to Rule 13 ibid, the estimate of credits and disbursement relating to Public
Accounts shall be prepared by the budget and accounts officer on receipt of
figures form the offices and institutions. Further, according to Rule 16(2)(a) ibid,
the collecting officer, while preparing estimates of receipts, shall diligently and
accurately prepare the estimates of receipts by developing performance indicators.
Further, according to Rule 16(2)(b) ibid, no Provincial Finance Commission
Award, grant, contribution shall be included in the estimates of receipts until a
definite communication is received in this regard.
Annual Budget Estimates of District Education Authority, Jhang for the
financial year 2017-18, depicted following discrepancies in budgeting process:
Block allocation of Rs 150.000 million was made for civil works without
detail of schemes.
Expected share of PFC Award of Rs 5,474.166 million was allocated
without definite communication received from the Provincial
Government.
Traditional Budget formulation was not shifted to performance budget
framework.
316
Closing balances of Public Account were not reflected in Annual Budget
Statement.
Performance indicators for receipts were not developed.
Estimated receipt under head of Tuition Fee of Higher Secondary Schools,
Hostel Fee, School Inspection and other amounting to Rs 1 million was
allocated without maintenance of detailed of estimates. While actual
recoveries according to Finance Account were as under:
(Rupees in million)
Sr. No. Code Description Amount
1 C02640 Police Recoveries of overpayment 0.079
2 C02701 Building Rent 0.647
3 C02814 Education-General Recoveries of Overpayment 7.206
4 C02818 Education-Other 2.431
5 C03805 Rent, Rates and Taxes 1.066
6 C03824 Recoveries of overpayments 4.352
Total 15.781
Due to weak budgetary controls and monitoring mechanism, budget
rules were not observed in letter and spirit.
Non-observing budget rules in letter and spirit resulted in defective
budgeting in violation of rules.
The matter was reported to the PAO and DDOs concerned in October
and November, 2018.
No DAC meeting was convened by the PAO despite repeated requests
by Audit.
Audit recommends regularization of budgeting from the Competent
Authority.
[AIR Para: 26]
317
CHAPTER 11
318
constitute school management councils which may monitor
academic activities; and
plan and finance maintenance of school, support enrolment and
retention, arrange donation and finances, plan development and may
perform any other role as may be prescribed.
Total No. of educational institutions under the jurisdiction of District
Education Authority, Toba Tek Singh:
Description Male Female Total
Primary Schools 364 337 701
Elementary Schools 101 185 286
High Schools 84 108 192
Higher Secondary Schools 05 10 15
Special Education Schools / Centers 04 02 6
Total 558 642 1,200
11.1.2 Comments on Budget and Accounts
The detail of budget & expenditure is given below in tabulated form:
(Rupees in million)
Excess (+)/ %
2017-18 Budget Actual
Lapse (-) (Lapse)
Salary 6733.910 6,003.929 (-) 729.981 10.84%
Non-Salary 142.235 78.681 (-)63.594 44.68%
Development 197.000 171.668 (-)25.232 12.86%
Total 7,073.145 6,254.278 (-) 818.867 11.58%
Receipts 41.611
319
(Rupees in million)
320
(Rupees in million)
321
11.1.3 Brief Comments on the Status of Compliance of MFDAC Audit Paras
of Audit Report 2017-18
Audit Paras reported in MFDAC of last year Audit Report, which have not
been attended in accordance with the directives of DAC, have now been reported
in Part-II of Annex-A.
11.1.4 Brief Comments on the Status of Compliance with PAC Directives
The Audit Reports pertaining to the following years were submitted to the
Governor of the Punjab for causing it to be laid before the Provincial Assembly.
PAC has not been constituted for Audit Reports of District Education Authorities.
Status of Previous Audit Reports
No. of Status of PAC
Sr. No. Audit Year
Paras Meetings
1 2017-18 13 PAC not constituted
322
11.2 AUDIT PARAS
11.2.1 Misappropriations/Fraud
11.2.1.1 Appointment of teachers on bogus educational certificates /
documents – Rs 5.355 million
According to Condition 13(i) of the Appointment Letter, if at any stage
Degrees, Certificates, Diploma, CNIC or Domicile is found bogus, contract shall
be terminated to be void ab-initio and defaulter shall be liable to refund all
amounts received from the Government.
Services of three Educators of BPS-16 working in Education
Department, Toba Tek Singh were terminated in February, 2012 due to
appointment on bogus educational certificates. The concerned DDOs allowed the
employees to draw pay & allowances amounting to Rs 5.355 million without
verification of their educational certificates. The detail is as under:
(Rupees in million)
Sr. No. Name Designation Period Amount
23.10.2009 to
1 Miss Sanai Jamiar Secondary School Educator (Math) 0.482
07.02.2012
07.02.2012 to
2 Miss Sanai Jamiar Secondary School Educator (Math) 2.389
30.06.2018
23.10.2009 to
3 Miss Uzma Manan Secondary School Educator (Arts) 2.484
30.06.2018
Total 5.355
323
Audit recommends fixing responsibility on the person(s) at fault besides
effecting recovery from the concerned.
[AIR Paras: 1, 3, 4]
11.2.1.2 Temporary embezzlement in public funds – Rs 0.790 million
According to Rule 76(1) of the Punjab District Government and Tehsil
Municipal Administration (Budget) Rules, 2003 and Rule 68(1) of the Punjab
District Authorities (Budget) Rules, 2017, the primary obligation of the collecting
officers shall be to ensure that all revenue due is claimed, realized and credited
immediately into Local Government / District Authority Fund and to record
entries under proper receipt head. Furthermore, according to Rule 7(1) of the
Punjab Subsidiary Treasury Rules, receipt realized on behalf of the Government
should at once be deposited into the Government Treasury without any delay.
Six DDOs of high/higher secondary schools under the administrative
control of District Education Authority, Toba Tek Singh collected receipts
amounting to Rs 0.790 million on account of auction of old building material,
trees, bank profit etc. during 2009-18. Contrary to the above rules, the receipts
were deposited in Fargo-e-Taleem Fund (FTF) instead of depositing into the
Government Treasury or retained by the official concerned. The detail is as under:
(Rupees in million)
Sr. Financial
DDOs Description of Receipt Amount
No. Years
a. Collection of FTF amounting to Rs 0.023
1 Deputy District Education million was not deposited in FTF account.
2016-18 0.123
Officer (EE-M) Gojra b. Sale proceeds of Trees of Rs 0.100 million
was not deposited into Government Treasury.
Government Girls Higher Non-deposit of Bank Profit into Government
2 2014-16 0.037
Secondary School 252 GB Treasury.
Government Special Education Undistributed stipend retained in DDO Bank
3 2014-18 0.108
School, Kamalia Account
Deputy District Education Sale proceeds of old material was deposited into
4 2016-18 0.289
Officer (EE-M) Kamalia FTF account instead of Government Treasury.
Chief Executive Officer,
5 District Education Authority, Outstanding due from the contractors 2017-18 0.098
Toba Tek Singh
Deputy District Education
6 Sale of old material 2016-17 0.135
Officer (EE-W) Pirmehal
Total 0.790
324
Non-deposit of receipts into the Government Treasury resulted in
unauthorized retention of receipts amounting to Rs 0.790 million.
The matter was reported to the PAO and DDO concerned in August and
September, 2018. In DAC meeting held in December, 2018, it was replied that
recovery would be made and deposited into Government Treasury. DAC directed
to effect recovery at the earliest besides fixing responsibility on the person(s) at
fault. No progress was intimated to Audit till finalization of this Report.
Audit recommends fixing responsibility on the person(s) at fault besides
recovery from the concerned.
[AIR Paras: 11, 9d, 10, 3, 7, 10, 8]
325
11.2.2 Irregularities and Non-Compliance
11.2.2.1 Unlawful conduct of business of District Education Authority –
Rs 7,073.145 million
According to Section 30(3) of the Punjab Local Government Act, 2013
(as amended on 08.11.2017), when an elected local government is, for any reason,
not in office, the Government may appoint an administrator to perform the
functions of the local government until the elected local government assumes
office but such period shall not exceed twelve months. Further, according to
Section 64 of the Act ibid, the executive authority of a local government shall vest
in and be exercised by its Mayor or Chairman. Furthermore, according to
Government of the Punjab, Local Government and Community Development
Department Notification No.SOR(LG)38-5/2014 dated 01.01.2017, District
Education Authority was established in each District and Deputy Commissioner
of the District was appointed as Administrator of the said Authority w.e.f.
01.01.2017.
During the audit of District Education Authority (DEA), Toba Tek Singh
(T.T. Singh), it was observed that Deputy Commissioner, Toba Tek Singh
continued to hold the office as Administrator and exercised the powers of the
authority beyond lawful tenure of 12 months which expired on 31.12.2017.
Therefore, conduct of business of the Education Authority, Faisalabad including
approval/ authentication of Revised Budget amounting to Rs 7,073.145 million
and incurrence of expenditure during January to June, 2018 was held unlawful.
Furthermore, powers of the House / Authority were concentrated in and used by a
Government servant.
Due to negligence, business of the District Education Authority was run
by Deputy Commissioner beyond lawful tenure of 12 months.
Exercising the powers of the House by the Deputy Commissioner
beyond 12 months resulted in unlawful authentication / approval of Revised
Budget amounting to Rs 7,073.145 million and unlawful conduct of business of
District Education Authority.
The matter was reported to the PAO and DDO concerned in September,
2018.
326
Audit recommends investigation for fixing responsibility on the
person(s) at fault besides regularization of the matter from the Competent
Authority.
[AIR Para: 23]
11.2.2.2 Irregular expenditure on civil works without approval of design and
specifications – Rs 20.260 million
According to Section 4.4.7 of the School Council Policy, 2007 read with
Para 3.4.7 of Guidelines for Utilization of Non-Salary Budget (NSB) in Primary
and Elementary Schools, development works shall be got executed according to
the Government approved design and specifications.
School Councils of 112 primary/elementary and high/higher secondary
schools under the administrative control of DEA, T.T. Singh incurred expenditure
of Rs 20.260 million on construction of class rooms, soling, footpath, boundary
walls, toilet blocks, repair of school building etc. during 2009-17. Contrary to the
above provisions, civil works were executed without preparation of detailed
design / specification / estimates and approval of the same from the Competent
Authority. (Annexure-O/TTS)
Due to non-compliance of School Council Policy, civil works were
executed without preparation/approval of detailed designs and specifications.
Execution of works without preparation/approval of design and
specifications resulted in irregular expenditure amounting to Rs 20.260 million.
The matter was reported to the PAO and DDOs concerned in August and
September, 2018. In DAC meeting held in December, 2018, it was replied that
expenditure was incurred after approval of School Councils and after fulfilling all
codal formalities. The reply was not tenable because expenditure was incurred
without approval of design and specification.
DAC directed that in future all construction works should only be
executed after the approval of designs and specification by the authority mutually
agreed by the DEA and Buildings Department. DAC also directed to get the
expenditure regularized from the Competent Authority. No progress was
intimated to Audit till finalization of this Report.
327
Audit recommends fixing responsibility on the person(s) at fault besides
regularization of expenditure from the Competent Authority.
[AIR Paras: 2, 1, 1, 1, 1, 5, 2, 8, 2, 2, 6]
11.2.2.3 Procurement in violation of Procurement Rules – Rs 19.192 million
According to Rule 9 of the Punjab Procurement Rules, 2009/2014, a
procuring agency shall announce in an appropriate manner all proposed
procurements for each financial year and shall proceed accordingly without any
splitting or regrouping of the procurements so planned. Further, according to Rule
12 of the rules ibid, a procuring agency shall advertise procurement of more than
one hundred thousand rupees and up to the limit of two million rupees on the
website of the Authority. Furthermore, according to Rule 59(b) of the Punjab
Procurement Rules, 2014, a procuring agency may provide for petty purchases
through at least three quotations where the cost of the procurement is more than
fifty thousand rupees but less than one hundred thousand rupees.
School Councils of 84 primary/elementary, high/higher secondary
schools and eight Drawing & Disbursing Officers (DDOs) of District Education
Authority, Toba Tek Singh incurred expenditure of Rs 19.192 million on
procurement of furniture, uniform, building material etc. from local market during
2009-18. Contrary to the above, procurements were made either without calling
tenders/ advertisement on PPRA‟s website or cost of procurement was split up by
keeping cost of each purchase below the financial limit of Rs 100,000 to avoid
tendering and Rs 50,000 to avoid quotations. Further, Principal, Government Girls
Higher Secondary School, Chak 316 GB, incurred expenditure of Rs 0.841 on
procurement of furniture without standard specification. (Annexure-P/TTS)
Due to weak internal controls and lack of planning, expenditure was
incurred in violation of Procurement Rules.
Procurement in violation of Procurement Rules resulted in mis-
procurement and irregular expenditure of Rs 19.192 million
The matter was reported to the PAO and DDOs concerned in August and
September, 2018. In DAC meeting held in December, 2018, it was replied that
expenditure was incurred after approval of School Councils. The reply was not
328
tenable and procurement was made in violation of procurement rules. DAC
directed DDOs concerned to probe the matter for physical verification of procured
goods besides regularization of expenditure from the Competent Authority. No
progress was intimated to Audit till finalization of this Report.
Audit recommends fixing responsibility on the person(s) at fault besides
regularization of expenditure from the Competent Authority.
[AIR Paras: 3, 4, 3, 1, 6, 4, 1, 9, 3, 1, 9, 3, 2, 3, 2, 9, 7]
11.2.2.4 Non-recovery of penalty due to non-completion of development
schemes – Rs 16.269 million
According to Clause 39 of the Contract Agreement, the time limit for
carrying out the work as entered in the tender shall be strictly observed by the
contractor. The contractor shall pay as compensation an amount equal to one
percent of the amount of contract subject to a maximum of 10 percent or such
smaller amount as the Engineer-in-Charge may decide, for every day that the
work remains un-commenced or unfinished after the proper date.
CEO, DEA, T.T. Singh transferred an amount of Rs 162.685 million as
Deposit Work to the Buildings Department for execution of 20 development
schemes for construction/up-gradation of school buildings including construction
of Education Complex during the Financial Years, 2016-17 and 2017-18. Scrutiny
of progress report for the month of September, 2018 revealed that contractors
could not complete the works during contract period. Further, executing agency
did not impose penalty @ 10% amounting to Rs 16.269 million for unnecessary
delay in completion period.
Due to weak monitoring mechanism, neither the works got completed
nor penalty was imposed.
Non-completion of development schemes and non-recovery of penalty
amounting to Rs 16.269 million resulted in deprival of envisaged benefits and
undue favour to the contractors.
The matter was reported to the PAO and DDOs concerned in August and
September, 2018. In DAC meeting held in December, 2018, it was replied that
development schemes were delayed due to non-provision of funds by the higher
329
authorities. Audit stressed upon production of documentary evidence in support of
reply. DAC observed that due to non-provision of funds by the Government
schemes could not be completed. DAC further directed to revise the PC-I of
Schemes. No progress was intimated to Audit till finalization of this Report.
Audit recommends early completion of development schemes besides
revision of PC-I.
[AIR Para: 5]
11.2.2.5 Irregular execution of development schemes and unknown
whereabouts of savings – Rs 11.668 million
According to Government of the Punjab, School Education Department
letter No.SO(ADP)Review-418/420/2016-17 dated 24.02.2017, unspent funds, if
any, on completion of a scheme, may be retrieved, for accounting/ audit purpose.
No adjustments of savings against a scheme may be left for utilization on another
scheme of the District Education Authority (DEA), under execution with the
Executive Engineer (XEN) concerned. Final statement of expenditure against
each scheme, on its completion, may be obtained duly verified by the XEN and
Divisional Accounts officer. Issuing of completion certificate and taking over the
completed scheme may occur simultaneously. Completed scheme free from all
defects may be taken over from the executing agency. Further, according to
Government of the Punjab, School Education Department letter No.
SO(ADP)Review-418/420/2016-17 dated 22.02.2017, an agreement was required
to be signed for execution of development schemes as Deposit Work through
XEN concerned of Communication and Works Department.
CEO, DEA, T.T. Singh transferred funds amounting to Rs 149.101
million to the Executive Engineer, Buildings Division, T.T. Singh during 2017-18
for execution of 51 development schemes as deposit work. However, following
irregularities were noted in this regard:
i. Funds were transferred without execution of agreement between both the
parties for execution of development schemes as deposit work;
ii. Final statement of expenditure against each scheme was not obtained from
the executing agency; and
iii. Unspent balances/savings of Rs 11.668 million were not received back
from the XEN Buildings Division, Toba Tek Singh.
330
Due to weak financial management, funds were transferred without
execution of agreement and unspent balances were not retrieved.
Transfer of funds without execution of agreement resulted in irregular
expenditure and non-obtaining of final statement of expenditure resulted in non-
retrieval of unspent balances from the executing agency.
The matter was reported to the PAO and DDOs concerned in August and
September, 2018. In DAC meeting held in December, 2018, it was replied that
development schemes were technically sanctioned and administratively approved
by the Competent Authority. The executing agency provided monthly progress
report. Further, executing agency has been requested to submit the saving status
of all schemes. The reply was not tenable as funds were transferred without
execution of agreement and savings were not deposited into DEA fund. DAC took
serious note of non-execution of agreement with executing agency and directed to
probe the matter for physical verification of schemes and respective DDOs were
directed to submit the physical possession report for regularization of the matter.
DAC further directed to take up the matter with the Buildings Department for
recoupment of savings. No progress was intimated to Audit till finalization of this
Report.
Audit recommends regularization of the expenditure from the
Competent Authority besides retrieval of unspent balances to avoid unauthorized
utilization of funds.
[AIR Para: 9]
11.2.2.6 Expenditure through irregular School Councils – Rs 6.949 million
According to Section 3.3.2 of the School Council‟s Policy, 2007, tenure
of School Council will be two years from the date of School Council notification,
issued by Assistant Education Officer (AEO). Further, according to Para 4.9.1 of
School Council Policy, 2007, School Council was authorized to incur expenditure
up to Rs 400,000 during one financial year.
During the audit of DEA, T.T. Singh, it was observed that 11 School
Councils of primary/elementary schools under the administrative control of three
DDEOs remained working and incurred expenditure amounting to Rs 6.949
331
million during 2017-18 even after the expiry of tenure of two years. The detail is
as under:
(Rupees in million)
Sr. No. of
Name of Formation Expenditure
No. Schools
Deputy District Education Officer (EE-M),
1 05 1.317
Kamalia
Deputy District Education Officer (EE-W),
2 05 3.773
Toba Tek Singh
Deputy District Education Officer (EE-M), Pir
3 01 1.859
Mehal
Total 11 6.949
Due to non-compliance of policy guidelines, School Councils incurred
expenditure even after expiry of tenure beyond the prescribed limit.
Utilization of funds through irregular School Councils beyond
prescribed limit resulted in irregular expenditure amounting to Rs 6.949 million.
The matter was reported to the PAO and DDOs concerned in August and
September, 2018. In DAC meeting held in December, 2018, it was replied that
funds were provided by the Education Authority according to strength of students
and directed to expend received amount as soon as possible to provide quality
education and in the best interest of the students. However, the matter has been
taken up with higher authority for revision in School Council Policy, 2007 to
enhance the limit of expenditure and for regularization of expenditure incurred.
The reply was not tenable as expenditure was incurred excess than authorized
limit, School Councils were not re-constituted after expiry of tenure of two years
and remained working with members less than minimum limit. DAC directed to
get the expenditure regularized from the Competent Authority. No progress was
intimated to Audit till finalization of this Report.
Audit recommends regularization of expenditure from the Competent
Authority.
[AIR Paras: 11, 3, 8]
332
11.2.2.7 Irregular expenditure in violation of Government instructions –
Rs 6.830 million
According to Government of the Punjab, School Education Department
letter No. SO(ADP) ECE-412/2012 (ECE-2015-16) dated 09.02.2016, Caregivers
working in schools (in ECE Centers) will be paid remuneration out of NSB funds
by fulfilling all codal / procedural formalities.
During the audit of DEA, T.T. Singh, it was observed that DDEO (EE-
M) & (EE-W), T.T. Singh drew funds amounting of Rs 6.830 million from the
Government Treasury during June, 2016 for payment of remuneration to the
Caregivers working in schools (in ECE Centers) instead of making payment from
Non-Salary Budget allocated to respective Schools. Further, record regarding
disbursement of remuneration to the Caregivers was also not available.
Due to weak internal controls and financial indiscipline payment of
remuneration to the Caregivers was made out of budget allocated to District
Education Officer instead of payment from Non-Salary Budget.
Payment of remuneration to the Caregivers out of budget allocated to
District Education Officer instead of payment from Non-Salary Budget resulted in
irregular expenditure amounting to Rs 6.830 million.
The matter was reported to the PAO and DDOs concerned in August and
September, 2018. In DAC meeting held in December, 2018, it was replied that
payment was made out of fund transferred by the Authority for payment of Salary
to caregivers through bank transfer. The reply was not tenable as payment was
made out of District Government fund instead of payment out of Non-Salary
Budget. DAC directed to get the expenditure regularized from the Competent
Authority. No progress was intimated to Audit till finalization of this Report.
Audit recommends regularization of expenditure from the Competent
Authority.
[AIR Paras: 5, 1]
11.2.2.8 Payment of inadmissible pay and allowances – Rs 6.707 million
According to Rule 2.31(a) of the Punjab Financial Rules, Volume-I, a
drawer of bill for pay, allowances, contingent and other expenses will be held
333
responsible for any overcharges, fraud and misappropriation. Further, according
to Rule 1.15(2) of the Punjab Travelling Allowance Rules, Conveyance
Allowance will be admissible only for the period during which the civil servant
held the post to which the conveyance is attached and will not be admissible
during leave or joining time.
Twelve Deputy District Education Officers and Principals of high/higher
secondary schools working under the administrative control of DEA, T.T. Singh
made payment of various allowances i.e. Adhoc Allowance-2010 and Personal
Allowance, Qualification Allowance, Charge Allowance, Conveyance Allowance
and pay after retirement/resignation/removal from service etc. to various
employees amounting to Rs 6.707 million during 2008-18. Contrary to the above,
the allowances paid were either inadmissible to teaching staff of education
department or paid at excessive rates. (Annexure-Q/TTS)
Due to weak internal controls, payment of inadmissible pay and
allowances was made.
Payment of inadmissible Pay and allowances amounting to Rs 6.707
million resulted in excess payment to the employees.
The matter was reported to the PAO and DDOs concerned in August and
September, 2018. In DAC meeting held in December, 2018, it was replied that
recovery would be made and deposited into Government Treasury. Audit stressed
upon recovery at the earliest. DAC directed to effect recovery at the earliest
besides fixing responsibility on the person(s) at fault. No progress was intimated
to Audit till finalization of this Report.
Audit recommends recovery of inadmissible pay & allowances
amounting to Rs 6.707 million at the earliest.
[AIR Paras: 2, 7, 9, 5, 7, 1, 8, 5a&b, 1, 2, 3, 4, 11, 6, 7, 5b, 5, 2, 7, 6, 7,
13, 10, 6, 2, 6]
11.2.2.9 Non/less deduction of Income Tax and Sales Tax – Rs 3.358 million
According to Section 153(1) of the Income Tax Ordinance, 2001, every
prescribed person while making a payment in full or part shall deduct tax at
prescribed rates. Further, according to Section 1.3 of the Sales Tax Special
334
Procedure (Withholding) Rules, 2007, withholding agents falling under category
“A” were required to deduct an amount equal to 1/5th (20%) of the total Sales Tax
shown in Sales Tax invoice issued by registered persons, whereas, on purchase of
taxable goods from unregistered persons, Sales Tax was required to be deducted
at the applicable rate of the value of taxable supplies. Furthermore, according to
Rule 5 of the Punjab Sales Tax on Services (Withholding) Rules, 2012, a
withholding agent, having Free Tax Number (FTN) or National Tax Number
(NTN), shall on receipt of taxable services from an unregistered service provider,
deduct Sales Tax at the applicable rate of the value of taxable services provided to
him.
School Councils of 106 primary and elementary schools under the
administrative control of nine DDEOs and six DDOs of District Education
Authority, T.T. Singh made payments against supply of goods, rendering of
services and execution of contracts etc. during 2010-18. However, Income Tax,
General Sales Tax and Punjab Sales Tax on Services of Rs 2.543 million was
not/less deducted and Sales Tax of Rs 0.815 million was paid on exempted
supplies. (Annexure-R/TTS)
Due to non-compliance of tax laws, taxes were not deducted at specified
rates before making payments and Sales Tax was paid on exempted supplies.
Non-deduction of taxes resulted in excess payment of Rs 2.543 million
to the suppliers/service providers/contractors concerned and payment of Sales Tax
of Rs 0.815 million on exempted supplies resulted in extra burden on public
exchequer.
The matter was reported to the PAO and DDOs concerned in August and
September, 2018. In DAC meeting held in December, 2018, it was replied that
recovery would be made and deposited into Government Treasury. Audit stressed
on recovery at the earliest. DAC directed to effect recovery at the earliest. No
progress was intimated to Audit till finalization of this Report.
Audit recommends recovery of taxes amounting to Rs 3.358 million
from the concerned.
[AIR Paras: 10, 12, 3,2,10, 9,9,9a,9b,8a,8b,8,5,3,4,5,6, 16,12]
335
11.2.2.10 Non-recovery of loss at risk and cost from original supplier–
Rs 1.904 million
According to Para 4 of Annexure G of the Tender Document,
notwithstanding any rights and remedies exercised by the Purchaser in this regard,
(the Seller/Supplier/Contractor) agrees to indemnify the Purchaser for any loss or
damage incurred by it on account of its corrupt business practices and further pay
compensation to the Purchaser in an amount equivalent to ten time the sum of any
commission, gratification, bribe, finder‟s fee or kickback given by [the
(Seller/Supplier/Contractor) as aforesaid for the purpose of obtaining or inducing
the procurement of any contract, right, interest, privilege or other obligation or
benefit in whatsoever form from the Purchaser. Further, according to Rule 25(5)
of the Punjab Procurement Rules, 2014, a procuring agency shall use standard
bidding documents as and when notified under the regulations. Furthermore,
according to Rule 25(6) of the Rule ibid, until the standard bidding documents are
specified under the regulations, a procuring agency may use bidding documents
already in use of the procuring agency to the extent they are not inconsistent with
these rules.
CEO, DEA, T.T. Singh issued supply order amounting to Rs 8.010
million for purchase of (Core i5) desktop computers (@ Rs 53,400 each) to the
M/s Pyramid Technology Service during 2016-17. Scrutiny of record revealed
that the supplier did not supply the same and CEO (DEA) purchased the same
from other supplier @ Rs 67,000 each. Resultantly, an amount of Rs 1.904
million in excess was incurred but no efforts were made by the DDO concerned
for recovery of risk and cost from the original supplier i.e. M/s Pyramid
Technology Service. The detail is as under:
(Amount in Rupees)
Rate offered by
Rate
Description M/s Pyramid Variance Quantity
M/s Astrontech offered by
Technology
Desktop
53,400 67,000 13,600 140 1,904,000
Computers i5
Due to weak financial controls and financial indiscipline, risk and cost
was not recovered from the supplier.
336
Non-recovery of risk and cost from supplier resulted in loss and extra
burden on public exchequer amounting to Rs 1.904 million.
The matter was reported to the PAO and DDOs concerned in August
and September, 2018. In DAC meeting held in December, 2018, it was replied
that the firm has already been blacklisted and bid security was also forfeited. The
reply was not tenable as evidence of forfeiture of bid security was not produced to
Audit. DAC directed to forfeit the bid security at the earliest. No progress was
intimated to Audit till finalization of this Report.
Audit recommends recovery of loss amounting to Rs 1.904 million from
the concerned at the earliest.
[AIR Para: 8]
11.2.2.11 Non-recovery of penalty for late supply – Rs 1.684 million
According to Clause 12 of Special Terms & Conditions contained in
Work Order for the supply of desk benches/student chairs under the scheme
“Provision of Missing Facilities”, if the firm fails to adhere to the delivery
schedule and intends to seek extension thereof, it will be the sole discretion of the
School Council either to grant or refuse extension in delivery period or blacklist
the firm and purchase the store at his risk and expense. The deposit at
call/Performance Guarantee of the contractor/firm will be forfeited in favour of
School Council. However, the extension in delivery period will be granted subject
to Liquidated Damages @ 2 percent per month or part thereof, on the agreed
amount of the remaining work order.
Ninety-six Head Teachers working under the administrative control of
District Education Authority, T.T. Singh issued supply orders costing Rs 5.612
million to various firms for supply of furniture during 2015-18. However,
suppliers/firms failed to supply furniture within stipulated time period. Contrary
to the above, Head Teachers did not take action to impose penalty on delay in
supply of furniture amounting to Rs 1.684 million. The detail is as under:
(Rupees in million)
No. of Amount
Sr. Financial Amount of
DDOs Office/ of Supply
No. Year Penalty
Schools Orders
1 Chief Executive Officer, District 2017-18 01 34.472 1.253
337
No. of Amount
Sr. Financial Amount of
DDOs Office/ of Supply
No. Year Penalty
Schools Orders
Education Authority, Toba Tek Singh
Deputy District Education officer
2 2016-18 05 0.590 0.263
(EE-W), Pir Mahal
Deputy District Education officer
3 2015-17 02 0.550 0.168
(EE-M), Pir Mahal
Total 8 35.612 1.684
338
Head teachers of 31 schools, under administrative control of District
Education Authority, T.T. Singh made procurements from different suppliers.
Purchasing authorities, being withholding agent, deducted 1/5th of Sales Tax but
did not submit monthly returns to the Collector. Resultantly, deposit of remaining
4/5th of GST amounting to Rs 1.328 million, by the suppliers, could not be
verified by the Sales Tax Department. The detail is given in the following table:
(Rupees in million)
Sr. No. of
DDOs Description Amount
No. Schools
Deputy District Education Officer
Purchase of building
1 25 0.343
(EE-M), Kamalia material, etc.
District Education Officer
Purchase of building
2 01 0.050
(EE-W), Toba Tek Singh material, etc.
District Education Officer
Purchase of stationery
3 01 0.346
(EE-M), Toba Tek Singh & store items etc.
4 Purchase of furniture
Government Girls High School,
& building material 01 0.305
Kamalia
etc.
Government Girls High School, Purchase of paint
5 01 0.148
252 material
Purchase of
Government, Girls High School
6 stationery, & building 01 0.047
746 GB, Toba Tek Singh
material, etc.
Government, Special Education Purchase of uniform
7 01 0.089
Centre, Kamalia & store item etc.
Total 31 1.328
Due to negligence, monthly returns for 1/5th of GST were not
submitted.
Non-submission of monthly returns might result in concealment of
th
4/5 GST amounting to Rs 1.328 million by the suppliers and non-compliance of
rules.
The matter was reported to the PAO and DDOs concerned in August
and September, 2018. In DAC meeting held in December, 2018, it was replied
that the evidence of deposit of 4/5th of GST would be obtained from the firms and
produced to Audit. Audit stressed on production of evidence of deposit of 4/5th of
Sales Tax. DAC directed DDOs concerned to ensure verification of deposit of
339
GST with the Federal Board of Revenue. No progress was intimated to Audit till
finalization of this Report.
Audit recommends reporting the matter to FBR for verification of
deposit of 4/5th GST by the suppliers.
[AIR Paras: 17, 8, 6, 3, 7, 4, 4,]
11.2.2.13 Non-recovery of fine – Rs 1.312 million
According to Section 4(1)(a)(iii) of the Punjab Employees Efficiency,
Discipline and Accountability Act 2006, the competent authority may, by an order
in writing, impose fine not exceeding basic pay of one month. Furthermore,
according to Rule 76(1) of the Punjab District Government and Town Municipal
Administration (Budget) Rules, 2003, the primary obligation of the collecting
officers shall be to ensure that all revenue due is claimed, realized and credited
immediately.
Five DDOs of DEA, T.T. Singh did not recover fine amounting to
Rs 1.312 million from 190 teachers, imposed during monitoring of schools during
2015-18. The detail is as under:
(Rupees in million)
Sr. No. of
DDOs Amount
No. Teachers
Chief Executive Officer, District Education Authority,
1 90 0.272
Toba Tek Singh
Deputy District Education Officer (EE-W), Toba Tek
2 26 0.120
Singh
3 District Education Officer (EE-W), Toba Tek Singh 11 0.018
34 0.039
4 District Education Officer (EE-M), Toba Tek Singh
23 0.487
5 Deputy District Education Officer (EE-M), Gojra 06 0.376
Total 190 1.312
Due to weak internal controls, fine imposed was not recovered.
Non-recovery of fine amounting to Rs 1.312 million resulted in loss to
public exchequer.
The matter was reported to the PAO and DDOs concerned in August and
September, 2018. In DAC meeting held in December, 2018, it was replied that all
340
the concerned had been directed for recovery / deposit of fine. DAC directed for
recovery of fine at the earliest. No progress was intimated to Audit till finalization
of this Report.
Audit recommends recovery of fine amounting to Rs 1.312 million
from the concerned at the earliest.
[AIR Paras: 14, 11, 10, 11, 3, 9a]
11.2.2.14 Fake competition by using managed quotations – Rs 1.283 million
According to Rule 4 of the Punjab Procurement Rules, 2014, a
procuring agency, while making any procurement, shall ensure that the
procurement is made in a fair and transparent manner, the object of procurement
brings value for money to the procuring agency and the procurement process is
efficient and economical. Furthermore, according to Rule 2(p) of the Punjab
Procurement Rules, 2014, corrupt and fraudulent practice‟ means
misrepresentation of facts in order to influence a procurement process or the
execution of a contract, collusive practices among bidders (prior to or after bid
submission) designed to establish bid prices at artificial, non-competitive levels
and to deprive the procuring agency of the benefits of free and open competition.
During the audit of DEA, T.T. Singh it was observed that head
teachers of seven elementary/primary schools under the administrative control of
DDEO (EE-M), Kamalia made procurement of furniture, machinery/equipment,
construction material etc. costing Rs 1.283 million from different suppliers /
contractors during 2016-17 and 2017-18. However, procurement was made
through fake quotations to keep the bid prices at artificial / non-competitive level
because businesses of competitors were being run actually the same management.
(Annexure-S/TTS)
Due to poor management and dereliction of duties, procurements were
made through managed quotations.
Procurements through managed quotations resulted in fake
competition and mis-procurement amounting to Rs 1.283 million.
The matter was reported to the PAO and DDO concerned in August
and September, 2018. In DAC meeting held in December, 2018, it was replied
341
that detailed reply would be submitted after scrutiny of record. Audit stressed on
inquiry and fixing responsibility on the person(s) at fault. DAC directed DEO
concerned to probe the matter for physical verification of procured goods besides
regularization of expenditure from the Competent Authority. No progress was
intimated to Audit till finalization of this Report.
Audit recommends inquiry and fixing responsibility on the person(s) at
fault besides regularization of expenditure.
[AIR Para: 1]
11.2.2.15 Irregular expenditure in violation of standing instructions –
Rs 1.261 million
According to Rule 4.49(a) of the Subsidiary Treasury Rules, payments
of Rs 100,000 and above to contractors and suppliers shall not be made in cash by
the Drawing and Disbursing Officer (DDOs). The DDO, while submitting the bill
at the pre-audit counter of Accountant General / District Accounts Officer, shall
record an endorsement on the bill requiring separate cross cheque to be issued in
favour of contractor / supplier. Further, according to Rule 17.8 of the Punjab
Financial Rules, Volume-I, Authorities who sanction expenditure after funds have
been communicated should be careful to indicate the source of appropriation.
Furthermore, according to Rule 18.2, the extent to which powers to sanction
expenditure have been delegated to the Administrative Departments, Heads of
Departments and other subordinate authorities is given in "Delegation of Powers
under Financial Rules.
During the audit of DEA, T.T. Singh it was observed that
Headmistress Government High School 746 GB drew Rs 0.711 million from non-
salary budget (NSB) bank account in advance and thereafter made payments to
different suppliers/contractors for purchase of whether shield, building material,
tabs, stationery, repair and maintenance of machinery and equipment etc. during
2016-18 in cash instead of crossed cheques in violation of above mentioned rule.
Further, expenditure of Rs 0.550 million was incurred without prior sanctions
from Headmistress of Government Girls High School, Chak No.721/GB to whom
additional charge of school was assigned by the Authority.
342
Due to financial indiscipline, payment was made in cash/expenditure
without prior sanction was incurred.
Irregular cash payments to suppliers/contractors and expenditure
without prior sanction amounting to Rs 1.261 million resulted in irregular
expenditure.
The matter was reported to the PAO and DDOs concerned in August
and September, 2018. In DAC meeting held in December, 2018, it was replied
that funds were released on quarterly basis and expenditure was incurred on minor
works therefore payments were made in cash. The reply was not tenable as
payment was made in cash in violation of rules. DAC directed DEO concerned to
probe the matter besides regularization of expenditure from the Competent
Authority. No progress was intimated to Audit till finalization of this Report.
Audit recommends inquiry of the matter besides fixing responsibility
on the person(s) at fault.
[AIR Paras: 1, 2]
343
11.2.3 Performance
11.2.3.1 Non-provision of funds for missing facilities – Rs 103.249 million
According to Para 2.1 of Guidelines for Primary and Elementary School
for utilization of Non-Salary Budget, allocation of proper fund is necessary to
enable the schools for better education planning, management and delivery.
Further, according to Para 2.4 of the rules, ibid, schools will be bound to prepare
School Based Action Plan with consideration of allocated budget. Furthermore,
according to Para 2.6 ibid, the schools will keenly observe their necessities for
preparation of detailed budget and rationally divide budget against relevant heads.
Furthermore, according to para 3.1 of the rules, ibid, for the improvement of
schools step wise comprehensive strategy will be framed with consideration of
objective of the Government and necessities of the school.
During the audit of DEA, T.T. Singh it was observed that boundary
walls/ class rooms of 64 Government Elementary and Primary Schools, under
administrative control of DDEO (EE-M) & (EE-W), Pir Mahal/Toba Tek Singh
were not available. Estimated funds required for missing facilities amounting to
Rs 103.249 million were not provided / released by the Government.
Due to weak monitoring system of schools / management, funds were
not provided for missing facilities.
Non-provision of funds amounting to Rs 103.249 million for
construction of boundary walls / class rooms of schools resulted in depriving the
students from basic facilities and quality of education.
The matter was reported to the PAO and DDO concerned in August and
September, 2018. In DAC meeting held in December, 2018, it was replied that
demand for provision of funds for missing facilities had already been forwarded
to the higher authority. Audit stressed on taking up the matter with the
Government on immediate basis for provision of missing facilities. DAC directed
for provision of documentary evidence in support of reply and agreed to refer the
para to PAC. No progress was intimated to Audit till finalization of this Report.
344
Audit recommends fixing responsibility on the person(s) at fault besides
appropriate action for provision of missing facilities.
[AIR Paras: 7, 13]
11.2.3.2 Drawl of pay and allowances due to non-observing the Student
Teacher Ratio (STR)/low enrolment/ poor performance of teachers
– Rs 14.790 million
According to Terms and Conditions No.08 of Letter of Agreement, a)
In-charge of standalone Primary School with having four teaching posts shall
have to enrol at least 130 students and ensure their 100% retention. b) Each ESE
(Sci-Math) and ESE shall have to enrol 40 out of school going children and
ensure their 100% retention. c) AEO shall head count class-wise students of each
standalone primary school on monthly basis and report to Deputy District Officer
for necessary action. d) Deputy District Officer / Head Teacher of Elementary,
High and Higher Secondary School shall have to observe STR (40:1), enrolment
of out of school going children and their retention. They shall monitor
performance of each teacher and school in their jurisdiction and submit charge
sheet against low-achiever teacher to the DEO for initiation of inquiry. f(iv) You
shall be liable to refund all amounts received from the Government if STR,
enrolment & retention targets are not achieved by you. Further, according to
Letter of Agreement of Assistant Education Officers issued by Chief Executive
Officer, District Education Authority, Toba Tek Singh, Overall the Markaz should
have an STR of 40:1.
During the audit of DEA, T.T. Singh, it was observed that eight
Government Primary Schools under the administrative control of DDEOs (EE-
M), Pir Mahal/Gojra, incurred expenditure of Rs 14.790 million on pay and
allowance of teachers and expenditure from NSB and FTF during the financial
year 2017-18 without observing the Student Teacher Ratio and lowest enrolment,
which needs justification. The detail is as under:
(Rupees in million)
Financial No. of
Sr. No. DDOs Amount
Year Schools
1 Deputy District Education officer (EE-M), Pir Mahal 2017-18 07 10.554
2 Deputy District Education officer (EE-M), Gojra 2016-18 07 4.236
Total 14 14.790
345
Due to weak administration/monitoring, payment of pay and allowances
was made against low enrolment and without observance of student / teachers
ratio.
Payment of pay and allowances to the teachers against lowest enrolment
of student resulted in irregular/unauthorized expenditure of Rs 14.790 million.
The matter was reported to the PAO and DDOs concerned in August and
September, 2018. In DAC meeting held in December, 2018, it was replied that
head teachers and AEOs concerned had been directed to increase the enrolment.
Further, at least four teachers were retained in every standalone schools in
compliance of Finance Department letter. The reply was not tenable as according
to terms and condition of appointment of AEOs they were responsible to maintain
STR of 40:1. DAC directed to take the steps for rationalization of the services of
teachers besides inquiry and fixing responsibility on the person(s) at fault.
Further, DAC directed to take up the matter with School Education Department
for clarification of appointment of four teachers in standalone primary schools,
which is contradicting the policy of STR. No progress was intimated to Audit till
finalization of this Report.
Audit recommends fixing responsibility on the person(s) at fault besides
recovery.
[AIR Paras: 6, 4 a, b]
11.2.3.3 Extra burden of pension payments – Rs 10.456 million
According to Para 4(c) of Government of the Punjab, Finance
Department letter No.FD(DG)1-Instructions-Act-13/2016 dated 25.05.2017, the
liability of person of the retired and retiring employees of Health and Education
Sectors of erstwhile local governments shall be borne by the respective District
Authorities. Moreover, the “Pension Fund” maintained by the erstwhile District
Government shall be apportioned proportionately amongst the District Education
Authority, District Health Authority and respective District Council. Further,
according to Para 5 of ibid, the concerned District Authority shall deposit the
monthly pension contribution @ 40% of the pay of serving MC/Zila Council
employees of Education and Health sector w.e.f. 01.01.2017 to the District
Education Authority Pension Fund in prescribed manner.
346
CEO, DEA, T.T. Singh made payment of pension amounting to Rs
17.427 million during 2017-18 to 610 retired employees / pensioners of Municipal
Corporation / Zila Council. However, the actual amount of pension contributions
required to be transferred to District Education Authority Pension Fund @ 40% of
pay was Rs 6.971 million. Payment of pension was made without receiving
proportionate share from Pension Fund maintained by erstwhile District
Government or demanding additional resources from Government of the Punjab
resulted in extra burden of Rs 10.456 million on the resources of the DEA, T.T.
Singh. The detail is as under:
(Rupees in million)
Sr. No. No. of Employees Order No./Month Amount
1 60 4761/B&A /11.06.2018 1.645
2 64 3583/B&A/30.05.2018 1.629
3 72 2798/B&A/21.04.2018 1.959
4 65 1457/B&A/10.03.2018 1.77
5 66 953/B&A/16.02.2018 1.771
6 68 89/B&A/08.01.2018 1.776
7 76 6176/B&A/27.11.2017 2.27
8 139 5339/B&A/23.10.2017 4.607
Total 610 17.427
Due to weak management, matter regarding receiving of proportionate
share from pension fund maintained by erstwhile District Government was not
taken at appropriate forum.
Non-pursuance of matter for proportionate share from pension fund
maintained by erstwhile District Government resulted in extra burden of
Rs 10.456 million on the local fund of the DEA, T.T. Singh.
The matter was reported to the PAO and DDOs concerned in August
and September, 2018. In DAC meeting held in December, 2018, it was replied
that the matter would be taken up at appropriate level. Audit stressed on active
pursuance of the matter for provision of proportionate share from pension fund
maintained by erstwhile District Government. DAC took serious note of non-
establishing the Pension Fund of DEA in violation of requirements of PLGA 2013
and directed to immediately establish the Pension Fund and deposit all the
347
previous and further contribution. No progress was intimated to Audit till
finalization of this Report.
Audit recommends active pursuance of the matter for provision of
proportionate share from Pension Fund maintained by erstwhile District
Government besides establishing the Pension Fund at DEA.
[AIR Para: 22]
11.2.3.4 Encroachment of Government/State Land – Rs 5.550 million
According to Rule 4 (k) of the Punjab Local Government (Property)
Rules, 2003, the manager shall be vigilant about and check encroachments or
wrongful occupations on property and in case there is any encroachment or
wrongful occupation, he shall take necessary steps for the removal thereof.
During the audit of DEA, T.T. Singh it was observed that five kanals
and eleven marlas land valuing Rs 5.550 million of Government primary school
227 GB II under the administrative control of DDEO (EE-M), Gojra was
encroached by illegal occupants. Authorities did not take action to get the
Government/State land vacated from the illegal occupants.
Due to negligence and weak management, encroached Government/state
land was not got vacated from the illegal occupants.
Encroachment of the Government/State land valuing Rs 5.550 million
resulted in misuse of public resources by encroachers for personal benefit.
The matter was reported to the PAO and DDO concerned in August and
September, 2018. In DAC meeting held in December, 2018, it was replied that
according to record of Revenue Department no land of Education Department was
illegally occupied by others. The reply was not tenable as no supporting record
was submitted in support of reply. DAC directed the DDO concerned to submit
detailed reply along with documentary evidence at the earliest. No progress was
intimated to Audit till finalization of this Report.
Audit recommends fixing responsibility on the person(s) at fault besides
vacation of state land from the land grabbers.
[AIR Para: 5]
348
11.2.3.5 Transfer of Government schools to private sector due to poor
performance of teachers – Rs 3.705 million
According to Rule 2.33 of Punjab Financial Rules Volume-I, every
Government servant should realize fully and clearly that he will be held
personally responsible for any loss sustained by Government through fraud or
negligence on his part and that he will also be held personally responsible for any
loss arising from fraud or negligence on the part of any other Government servant
to the extent to which it may be shown that he contributed to the loss by his own
action or negligence.
During the audit of DEA, T.T. Singh it was observed that DDEO (EE-
M), Pir Mahal incurred expenditure amounting to Rs 3.705 million during 2016-
18 on pay and allowances of eleven teachers against “Nil” performance regarding
Punjab Education Commission Result for the year 2017-18. Resultantly, six
Government Primary Schools were transferred to Punjab Education Foundation
(PEF). The detail is as under:
(Amount in Rupees)
Total
Sr. EMIS Name of Pay per Total
Name of Teacher Designation Amount
No. Code School Month Enrolment
One Year
Mazhar Iqbal PST 40,342 484,104
1 33340173 GPS 329 GB Muhammad Anwar 41,420 115
PST 497,040
Shakil
Tariq Mehmood 37,622
PST 451,464
Saleemi
2 33340186 GPS 325 GB Muhammad Asad 19,490 161
PST 233,880
Akram
Muhammad Asif ESE 20,963 251,556
GPS 330 GB 32,129
3 33340185 Maqsood Ahmad PST 385,548 100
(South)
Muhammad Ramzan PST 24,070 288,840
GPS 699/41
4 33340117 Hafiz Muhammad 18,995 33
GB PST 227,940
Tahir
Muhammad Jaffar PST 35,747 428,964
5 33340150 GPS 778 GB 86
Muhammad Imran PST 18,995 227,940
GPS Bahar 18,995
6 33340153 Muhammad Tahir PST 227,940 112
Shah
Total 3,705,216 607
349
Poor performance of teachers and transfer of Government schools to
PEF resulted in unjustified drawl of pay and allowances amounting to Rs 3.705
million.
The matter was reported to the PAO and DDO concerned in August
and September, 2018. In DAC meeting held in December, 2018, it was replied
that schools were transferred to Punjab Education Foundation in compliance of
the Government Policy. The reply was not tenable as schools were transferred due
to poor performance. DAC directed to take appropriate action against the teachers
concerned. No progress was intimated to Audit till finalization of this Report.
Audit recommends fixing responsibility on the person(s) at fault.
[AIR Para: 1]
11.2.3.6 Non-utilization of student funds – Rs 3.006 million
According to Para 2.1 of the Guidelines for Utilization of Non-Salary
Budget in Primary and Elementary Schools, allocation of proper funds is
necessary to enable the schools for better education planning, management and
delivery. Further, according to Para 2.4 of ibid, schools will be bound to prepare
School Based Action Plan with consideration of allocated budget. Furthermore,
according to Para 2.6 of ibid, the schools will keenly observe their necessities for
preparation of detailed budget and rationally divide budget against relevant heads.
During the audit of DEA, T.T. Singh it was observed that head teachers
of 21 elementary/primary schools, under the administrative control of DDEO
(EE-W), Kamalia could not utilize funds available under Non-salary Budget
(NSB) and Farogh-e-Taleem funds during 2017-18 and funds amounting to Rs
3.006 million remained unutilized till June, 2018.
Due to weak management and monitoring, funds could not be utilized.
Non-utilization of funds of Rs 3.006 million resulted in depriving
students of envisaged benefits.
The matter was reported to the PAO and DDO concerned in August
and September, 2018. In DAC meeting held in December, 2018, it was replied
that head teachers of schools concerned had been directed to utilize the funds.
DAC directed the DDOs concerned for fixing responsibility against the concerned
350
for non-utilization of funds. No progress was intimated to Audit till finalization of
this Report.
Audit recommends fixing responsibility on the person(s) at fault for non-
utilization of funds.
[AIR Para: 10]
11.2.3.7 Non-functional Information Technology Lab – Rs 2 million
According to Section 93(a) of the Punjab Local Government Act, 2013,
a District Education Authority shall establish, manage and supervise the primary,
elementary, secondary and higher secondary schools of the Government in the
District. Further, according to Section 129 (1)(2)(d) the abide, every local council
shall once in every year in July take the physical stock of its movable and
immovable properties and publish the report in the prescribed manner. The report
shall be contained, particular of losses if any.
During the audit of DEA, T.T. Singh it was observed that Headmistress
of Government Girls High School, 746 GB received different information
technology equipment (IT) amounting to Rs 2.000 million for IT Lab of school
from three suppliers during May to June, 2018 through different delivery challans.
Physical verification of these items revealed that all items were found non-
functional and laying in store of the school. The detail is under:
Sr.
Name of supplier Description Quantity
No.
1 M/s PEL Marketing AC Split 1
Smart White Board SR 8083 D 1
Multimedia Projector 1
2 M/s NASCO Traders Computer Data Cable 1
HDMI cable 1
Duct 3
Computer Table twin for two students 8
3 M/s Malik Enterprises
Computer Table single for teacher 1
DELL OP3050MT 15
DELL LED 15
4 Astrontech Distribution
DELL OP3050MT 1
DELL LED S2319H 1
Total 49
351
Due to weak internal controls, costly equipment was not made
functional.
Non-functional of equipment despite delivery to the school resulted in
blockage of public funds of Rs 2.000 million and non-provision of benefits to
students.
The matter was reported to the PAO and DDO concerned in August
and September, 2018. In DAC meeting held in December, 2018, it was replied
that the IT Lab equipment had been installed and IT teacher had also joined the
school on February, 2018. Audit stressed on production of detail of date of
receiving IT Lab equipment and attendance record of teacher / students. DAC
directed the DEO concerned to verify the functioning of IT Lab and matter may
be taken up for regularization. No progress was intimated to Audit till finalization
of this Report.
Audit recommends matter may be taken up with higher forum for early
functional of the same.
[AIR Para: 5]
352
11.2.4 Internal Control Weaknesses
11.2.4.1 Non-maintenance of prescribed record – Rs 7.617 million
According to Section 4.3 of School Council Policy, 2007, it is
compulsory for School council to maintained record of notification of School
Council and record of Moveable / Immoveable Property on the format given
Policy. Further, according to Para 2.4 & 6 of guideline for Primary and
Elementary School of Non-Salary Budget SC required to maintain School based
action plan, Procurement plan and Budget register. Furthermore, according to
Rule 15.16 and 15.7 of PFR Volume-I, a physical verification of all stores must
be made at least once in every year under rules prescribed by the head of the
department, and subject to the condition that the verification is not entrusted to a
person: who is the custodian, who is not conversant with the classification,
nomenclature and technique of the particular classes of stores to be verified. All
discrepancies noticed must be properly investigated. Shortages and damages, as
well as unserviceable stores must be reported immediately to the authority
competent to write off loss.
During the audit of DEA, T.T. Singh it was observed that School
Councils of 18 primary/elementary and high school, under administrative control
of three DDEOs incurred expenditure of Rs 7.617 million without maintaining
prescribed record i.e. School Based Action Plan, School Council Notifications,
Inventory Register, Budget Register and moveable and immoveable
property/asset register, tree plantation register etc.
(Amount in million)
Financial No. of Remarks
Sr. No. DDOs Amount
Year Schools
School based action plan,
school council
Deputy District notification, Inventory
1 Education officer (EE- 2017-18 12 5.783 Register, Budget Register
W), Toba Tek Singh and moveable and
immoveable property/
asset register etc.
Asset/property register
Government Millat Girls not maintained/Physical
2 2015-18 01 -
High School, Gojra verification of stores and
stocks not conducted
Deputy District Assets Register not
3 2016-18 05 1.609
Education officer (EE- maintained/Non/defective
353
Financial No. of Remarks
Sr. No. DDOs Amount
Year Schools
M), Gojra maintenance of Tree
plantation register
Without maintenance of
2016-17 - 0.225
record i.e. bricks, cement
Total 18 7.617
355
Mrs. Ishrat Bano, PST was transferred to Islamabad Model School for
Girls, Islamabad under Federal Directorate of Education, Islamabad on deputation
since 22.07.1999 and remained on deputation for 18 years and 8 months.
Thereafter, DDO (EE-W), Toba Tek Singh imposed major penalty of removal
from service on 16.10.2017 and on submission of appeal before the Chief
Executive Officer, District Education Authority, T.T. Singh her appeal was
accepted and impugned order was set aside without regularization of service from
the Governor of the Punjab, according to the provisions of Deputation Policy. She
drew salary (basic pay) of Rs 2.371 million during her deputation.
Further, according to SAP-HR data she remained drawing deputation
allowance @ 20% of Basic Pay instead of 10% as she was posted on deputation
against the post of same scale which resulted in excess drawl of deputation
allowance of Rs 0.237 million. Furthermore, according to Last Pay Certificate she
had been paid up to 31.03.2018 while according to SAP-HR Data she drew pay
upto 30.04.2018.
Due to weak internal controls, provision of deputation policy was not
implemented.
Non-implementation of deputation policy resulted in irregular service of
educator and excess payment of Deputation Allowance.
The matter was reported to the PAO and DDO concerned in August and
September, 2018. In DAC meeting held in December, 2018, it was replied that the
teacher concerned had been directed to prepare the case for regularization of her
deputation period for onward submission to higher authority. Audit stressed on
regularization of service besides recovery of excess paid Deputation Allowance at
the earliest. DAC directed the DDO concerned to get the service regularized from
the Competent Authority besides recovery of excess paid amount of Deputation
Allowance. No progress was intimated to Audit till finalization of this Report.
Audit recommends regularization of service from the Governor of the
Punjab besides recovery of overpaid Deputation Allowance of Rs 0.237 million.
[AIR Para: 6]
356
11.2.4.4 Non-obtaining of Performance Security – Rs 1.155 million
According to Special Terms and Condition 10 of the Supply Order for
purchase of computer tables/chairs, the firm will deposit 10% Performance
Security of the total amount of supply order along with contract agreement.
Chief Executive Officer, District Education Authority, Toba Tek Singh
awarded contract to two firms for supply of furniture & Information Technology
equipment to various schools during 2016-18. But authority did not obtain
Performance Security from the suppliers amounting to Rs 1.155 million.
Due to weak financial management, Performance Security was not
obtained.
Non-obtaining of Performance Security amounting to Rs 1.155 million
resulted in violation of terms of contract.
The matter was reported to the PAO and DDOs concerned in August
and September, 2018. In DAC meeting held in December, 2018, it was replied
that one of the firms had been black listed besides forfeiture of bid security and
performance security from other firm had also been obtained. The reply was not
tenable as evidence of forfeiture of bid security was not produced to Audit and
Performance Security was obtained after completion of work. DAC directed to
probe the issue for fixing responsibility for violation of rules besides production
of evidence of forfeiture of bid security. No progress was intimated to Audit till
finalization of this Report.
Audit recommends fixing responsibility on the person(s) at fault besides
regularization of matter from the Competent Authority.
[AIR Para: 11a, b]
357
CHAPTER 12
12.1 District Education Authority Khanewal
12.1.1 Introduction
District Education Authority, Khanewal was established on 01.01.2017
under Punjab Local Government Act 2013. DEA Khanewal is a body corporate
having perpetual succession and common seal, with power to acquire / hold
property and enter into contract and may sue and be sued in its name.
The functions of District Education Authority, Khanewal as described in
the Punjab Local Government Act, 2013 are as under:
establish, manage and supervise the primary, elementary, secondary and
higher secondary schools, adult literacy and non-formal basic education,
special education institutions of the Government in the District;
implement policies and directions of the Government including
achievement of key performance indicators set by the Government for
education;
ensure free and compulsory education for children of the age from five to
sixteen years as required under Article 25-A of the Constitution;
ensure teaching standards, infrastructure standards, student safety and
hygiene standards and minimum education standards for quality education
as may be prescribed;
undertake students‟ assessment and examinations, ranking of schools on
terminal examination results and targets, promotion of co-curricular
activities, sports, scouting, girl guide, red crescent, award of scholarships
and conduct of science fairs in Government and private schools;
approve the budget of the Authority and allocate funds to educational
institutions;
plan, execute and monitor all development schemes of educational
institutions working under the Authority, provided that the Authority may
outsource its development works to other agencies or school councils;
constitute school management councils which may monitor academic
activities;
358
plan and finance maintenance of school, support enrolment and retention,
arrange donation and finances, plan development and may perform any
other role as may be prescribed; and
perform any other function assigned by the Government, a Commission or
a body established by law in the prescribed manner.
DEA Khanewal manages following educational facilities and institutes:
Description No. of Education Institutes
Chief Executive Offier (Education) 1
District Education Officers (Secondary) 1
District Education Officer (EE-M) 1
District Education Officer (EE-W) 1
District Education Officers (Literacy) 1
Deputy District Education Officers (EE-M) 4
Deputy District Education Officers (EE-W) 4
Higher Secondary Schools (Boys & Girls) 29
High Schools (Boys & Girls) 183
Special Education Schools / Centres 7
Elementary Schools 356
Primary Schools 674
359
(Rupees in Million)
360
(Rupees in Million)
361
There was 15% decrease in budget allocation and 21% increase in
expenditure incurred in financial year 2017-18 as compared to financial year
2016-17, while there was overall savings of Rs 387.902 million during 2017-18.
12.1.3 Brief Comments on the Status of Compliance of MFDAC Audit
Paras of Audit Report 2017-18
Audit paras reported in MFDAC (Annexure-I) of last year Audit Report,
which have not been attended in accordance with the directives of DAC have
been reported in Part-II of Annexure-A.
12.1.4 Brief Comments on the Status of Compliance with PAC Directives
The Audit Reports pertaining to following years were submitted to the
Governor of the Punjab but have not been examined by the Public Accounts
Committee.
Status of Previous Audit Reports
S. No. Audit Year No. of Paras Status of PAC Meetings
1 2017-18 18 PAC meeting was not
convened
362
12.2 AUDIT PARAS
Due to weak internal controls and willful evasion from audit, record was
not produced for audit verification.
363
Non production of record created doubts regarding legitimacy of
expenditure incurred amounting Rs 82.863 million.
The matter was reported to the CEO of DEA and DDOs concerned in
September, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit.
Audit recommends inquiry and fixing of responsibility on the person(s) at
fault besides production of record to Audit for verification.
364
12.2.2 Irregularities and non compliance
12.2.2.1 Irregular late approval of original and revised budget -
Rs 15,747.588 million
According to rule 3 (K) & 4 (C) of District Authorities Budget Rules
2017, the Chairman shall ensure that the estimates and revised budget estimates
shall be laid before the District Authority well before the commencement of the
next Financial Year. The Chief Executive Officer shall ensure that Budget
estimates shall be submitted before the District Authority well before the
commencement of the next Financial Year and budget so approved is distributed
amongst DDOs by the commencement of the financial year.
Chief Executive Officer, DEA Khanewal did not take approval of original
as well as revised budget estimates for the FY 2017-18 amounting Rs 15,747.588
million well before the commencement of next financial year. The original
budget amounting Rs 7,946.246 million was prepared and submitted to Deputy
Commissioner /Administrator of Authority on 09.09.2017 after more than two
months after commencement of FY 2017-18. It depicts that pay and allowances
for the month of July and August, 2017 were paid without approval of budget of
Authority. Further, the revised budget amounting Rs 7,801.342 million was
prepared and submitted to Deputy Commissioner /Administrator of Authority on
15.08.2018 after one and half month after commencement of FY 2018-19. The
detail is as under:
(Rupees in million)
Financial Date of Nature Description Amount
Year approval
Current expenditure 7,681.511
Original
2017-18 09.09.17 Development 264.735
estimate
expenditure
Sub Total-I 7,946.246
Current expenditure 7,659.199
Revised
2017-18 15.08.18 Development 142.143
estimate
expenditure
Sub Total-II 7,801.342
Grand Total (I + II) 15,747.588
Due to weak financial management, draft of budget was not approved well in
time.
365
Late approval of original as well as revised budget 2017-18 amounting Rs
15,747.588 million resulted in violation of rules.
The matter was reported to the CEO of DEA in September, 2018 but no
reply was submitted. However, DAC meeting was not convened by the PAO,
despite repeated efforts made by Audit.
Audit recommends regularization from the Finance Department under
intimation to Audit.
[AIR Para No. 02]
12.2.2.2 Irregular approval of revised budget without inclusion of
receipts - Rs 7,801.342 million
According to rule 4(1) (i) of the District Authorities Budget Rules 2017,
the Chief Executive Officer shall act as Principal Accounting Officer of the
Authority and shall ensure that the budget for the estimated expenditure of the
Authority does not exceed its estimated receipts. Further, according to rule 49(2)
of the District Authorities Budget Rules 2017, the District Authority shall
approve the budget estimates subject to scrutiny of receipts, scrutiny of
expenditure and examination to new proposals.
Chief Executive Officer, DEA Khanewal submitted the revised budget
2017-18 amounting Rs 7,801.342 million consisting to estimated expenditure and
got approved from the Chairman District Authority / DC without inclusion of
summary of receipts. The submission and approval of revised budget was
irregular without scrutiny of receipts of the authority.
Due to weak financial controls, revised budget was approved without
receipts of the authority.
Violation of rules resulted in irregular approval of revised budget
amounting Rs 7,801.342 million.
The matter was reported to the CEO of DEA in September, 2018 but no
reply was submitted. However, DAC meeting was not convened by the PAO,
despite repeated efforts made by Audit.
366
Audit recommends regularization from the Finance Department besides
fixing of responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No.06]
12.2.2.3 Irregular withdrawal of NSB funds without pre-audit –
Rs 499.714 million
According to Para No.5 (b) of Controller General of Accounts
(Appointment, Functions and Powers) Ordinance 2001, the function of the
Controller General shall be to authorize payments and withdrawals from the
Consolidated Fund and Public Accounts of the Federal and Provincial
Governments against approved budgetary provisions after pre-audited checks as
the Auditor-General may, from time to time, prescribe. Further, according to
Government of the Punjab Finance Department letter No.SO (TT) 6-1/2013
(2015) dated 15.07.2015, no withdrawals from Special Drawing Accounts are
permissible as advance withdrawals or for en-block transfer of funds in
commercial banks / Development Financial Institutions (DFIs). Withdrawals
from the Special Drawing Accounts shall only be admissible, if these are required
to meet validly accrued liabilities / booked expenditure, duly pre-audited, where
so required.
Chief Executive Officer, DEA Khanewal withdrew NSB funds of Rs
499.714 million during 2017-18 in advance without requirement of immediate
disbursement on account of NSB from SDA. (Annexure-C/KWL) The funds
were withdrawn without pre-audit checks and transferred to the bank accounts
of different schools of the district. Furthermore, Audit observed that funds
were also transferred in commercial banks. The whole amount was distributed
through CEO (DEA) but the same irregularity was also pointed out on the
accounts of following DDOs:
Sr. No. DDOs
1 Deputy DEO (EE-Male), Mian Channu
2 Dy. DEO (EE-M) Kabirwala
3 Dy. DEO (EE-W), Mian Channu
4 Dy. DEO (EE-W) Kabirwala
5 GGMHS Mian Channu
6 Dy. DEO (EE-M) Khanewal
367
Sr. No. DDOs
7 Dy. DEO (EE-W) Khanewal
8 Dy. DEO (EE-W) Jahanian
368
Sr. No. DDOs Amount
07 GGMHS Mian Channu 0.437
Total 314.818
Due to weak management unjustified claim of arrear bills were drawn
without release of separate budget.
Payment of arrear bills without allocation of separate budget resulted in
irregular claims of Rs 314.818 million.
The matter was reported to the CEO of DEA and DDOs concerned in
September, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit.
Audit recommends inquiry in the matter, regularization from the Finance
Department besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para No.18, 04, 15, 02, 06, 04, 03]
369
Sr. No. DDOs Amount
4 Deputy DEO (EE-Male), Mian Channu 33.732
Total 282.578
The entire expenditure was incurred by splitting the indents and small
bills upto Rs 50,000 were drawn to avoid the tendering process. The expenditure
was incurred by cash withdrawal from bank in excess of permissible limit despite
the fact that all registered firms had their bank accounts. The date of bills of
suppliers / traders did not match with the date of cash withdrawal which depicts
that purchases were made / repair work done from local market and later on, bills
from registered firms were prepared to complete the codal formalities. No quality
/quantity certificate of purchases made / work done was available on record.
Hiring of staff was made without entering the agreement. The Sales Tax deposit
proof provided by the firms was not authentic as the invoice number and date of
bill did not match with the invoice number mentioned in the Annexure-C. Proper
Stock register of material purchased was not maintained on the format.
Due to weak monitoring, expenditure from NSB funds was incurred in an
irregular manner.
Non observance of rules resulted in irregular expenditure of Rs 282.578
million.
The matter was reported to the CEO of DEA and DDOs concerned in
September, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit.
Audit recommends regularization of expenditure from competent
authority besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para No. 15, 04, 25, 20]
370
assessment of expenditure likely to be made during the financial year and takes
measures accordingly.
The following DDOs under the jurisdiction of Chief Executive Officer, DEA
Khanewal did not surrender the anticipated savings of Rs 242.350 million during
2016-18. Funds of Rs 1029.329 million were allocated for pay and allowances
and contingencies out of which funds of Rs 887.132 million could be utilized.
Funds of Rs 224.350 million neither utilized nor surrendered well in time and
lapsed. The detail is as under:
(Rupees in million)
Sr. DDOs Financial Year Budget Actual Savings
No. Allocation expenditure
01 2017-18 79.080 68.336 10.744
CEO (DEA), Khanewal
02 2017-18 (IT Labs) 56.000 0 56.000
03 GGMH School Khanewal 2005-2018 375.078 324.648 50.430
04 Government Special 2017-18
Education Centre Kabirwala 22.522 12.061 10.461
05 Dy. DEO (EE-W) Khanewal 2016-18 (NSB
Funds) 118.266 97.700 20.566
06 Dy. DEO (EE-W) Mian 2017-18 (NSB
Channu Funds) 56.140 34.952 21.188
07 Dy. DEO (EE-W) Jahanian 2017-18 322.243 349.435 65.607
08 Dy. DEO (EE-W) Khanewal 2017-18 (NSB
Funds) - - 7.354
Total 1029.329 887.132 242.350
373
During audit of DEA Khanewal it was observed that the head of various
schools under the administrative control of Dy. DEO (EE-M) Mian Chunnu
incurred expenditure of Rs 34.179 million beyond the authorized limit of Rs
400,000 for each school management council in violation of finance department
and school council policy. Annexure-D/KWL
Due to weak financial management and weak internal controls, the
expenditure was incurred in excess of permissible limit.
Non observance of instructions of the Government resulted in irregular
expenditure of Rs 34.179 million
The matter was reported to the CEO of DEA and DDO concerned in
September, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit.
Audit recommends regularization of expenditure from Finance
Department besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para No. 10]
374
bank accounts. The amount of each claim was kept less than Rs 100,000 just to
obtain the cheque in the name of DDO.
Due to weak internal controls, payment was not made through direct
credit system in their respective bank accounts.
Violation of rules resulted in irregular expenditure of Rs 28.185 million.
The matter was reported to the CEO of DEA and DDO concerned in
September, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit.
Audit recommends regularization from the Finance Department besides
fixing of responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No. 08]
375
Due to weak financial controls, expenditure was incurred in excess of
budget allocation.
Expenditure in excess than budget allocation resulted in irregular
expenditure of Rs 19.116 million.
The matter was reported to the CEO of DEA and DDO concerned in
September, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit.
Audit recommends regularization from competent authority besides fixing
of responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No.09, 05]
378
(Rupees in million)
Cost centre in Cost centre
Pers.no. Name of Employee which post from which pay Amount
sanctioned drawn
31714959 Mudissar Iqbal KC6421 KC6418 0.564
31720427 Ishtiaq Hussain KC6421 KC6418 0.625
31989337 Qamar Abbas KC6421 KC6418 0.594
KC6421 KC6418 0.594
31989347 Muhammad Rizwan Siddiq
31989354 Ehsan Raza Asif KC6421 KC6418 0.594
Total 2.971
Due to weak financial controls, payment of pay and allowances was made
from irrelevant DDO Code.
Payment of pay and allowances from irrelevant DDO Code resulted in
irregular expenditure amounting Rs 2.973 million.
The matter was reported to the CEO of DEA and DDO concerned in
September, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends regularization of expenditure from the Finance
Department besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para No.9]
12.2.2.15 Doubtful expenditure on teachers training – Rs 1.028
million
According to Rule 2.33 of the PFR Vol-I, every Government servant
should realize fully and clearly that he will be held personally responsible for any
loss sustained by Government through fraud or negligence on his part. Further,
according to the Government of Punjab NFE Human Resource Development
Institute Literacy & Non formal Basic Education Department letter
No.AD/FO/HRDI/01-10 /2017 dated 04.01.18, execution and disbursement of
funds for the training activities shall be made after due process and close liaison
to ensure quality training to all nominated teachers by the DEO (Literacy).
379
During audit of DEA Khanewal it was observed that the DEO (Literacy)
incurred expenditure amounting Rs 1.028 million from Cost Center KC-8997 on
account of disbursement of funds to NFBES/NFEFS Teachers for training during
2017-18. The conduct of training was doubtful and quality of trainings could not
be ensured as the DEO (Literacy) did not visit at training places. No record of
visit was available on the record even the attendance sheet of trainings was also
not signed by the DEO. Hence the expenditure on training was doubtful. The
detail is as under:
(Rupees in million)
G/L Acc G/L Acc Description Document No. Posting Date Amount
A03930 Vocational and Manpower Training 1900027448 04.12.2017 0.096
A03930 Vocational and Manpower Training 1900064508 04.12.2017 0.095
A03930 Vocational and Manpower Training 1900070490 04.12.2017 0.034
A03930 Vocational and Manpower Training 1900070489 04.12.2017 0.099
A03930 Vocational and Manpower Training 1900020749 03.02.2018 0.094
A03930 Vocational and Manpower Training 1900089978 05.04.2018 0.100
A03930 Vocational and Manpower Training 1900010486 05.04.2018 0.033
A03930 Vocational and Manpower Training 1900020840 09.04.2018 0.100
A03930 Vocational and Manpower Training 1900034576 09.04.2018 0.100
A03930 Vocational and Manpower Training 1900011618 13.04.2018 0.100
A03930 Vocational and Manpower Training 1900074526 02.05.2018 0.077
A03930 Vocational and Manpower Training 1900034575 09.04.2018 0.100
Total 1.028
Due to weak management, DEO did not visit the training places and
quality of trainings was doubtful.
Non-monitoring of trainings resulted in doubtful expenditure of Rs 1.028
million.
The matter was reported to the CEO of DEA and DDO concerned in
September, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit.
Audit recommends inquiry in the matter besides fixing of responsibility
on the person(s) at fault, under intimation to Audit.
[AIR Para No.11]
380
12.2.3 Performance
12.2.3.1 Payment of social security benefits despite regularization
of employees - Rs 15.212 million
According to S&GAD (Regulation Wing) Notification No.SO/DS (O&M)
(S&GAD) 5-3/2003 dated 01.03.13, employees working on contract was required
to be regularized with immediate effect and the salary component of such
employee shall be in accordance with the pay scales plus usual allowances
prescribed for the posts against which they are being appointed. They will,
however, not be entitled to the payment of 30% social security benefits in lieu of
pension or any other pay package being drawn by them. Further according to
Term and Condition No.6 of orders of regularization issued in different dates,
these appointee shall not be entitled to the payment of 30% SSB w.e.f. the date of
regular appointment in lieu of pension or any other pay package being drawn by
them during the contract period.
Following DDOs of DEA Khanewal, made payment on account of 30%
social security benefit amounting Rs 15.212 million during 2017-18 despite the
fact that services of these staff were regularized w.e.f 07.08.2015. The detail is as
under:
(Rupees in million)
Sr. No. DDOs Amount
1 CEO (DEA), Khanewal 2.939
2 Deputy DEO (EE-Male), Mian Channu 5.639
3 Dy. DEO (EE-M) Kabirwala 0.271
4 GGMH School Khanewal 0.368
5 GGMHS Mian Channu 0.119
6 Dy. DEO (EE-M) Khanewal 3.792
7 Dy. DEO (EE-M) Khanewal 0.605
8 Dy. DEO (EE-W) Khanewal 1.479
Total 15.212
Due to weak internal controls, 30% SSB were paid despite regularization
of service.
Payment of SSB after regularization resulted in loss of Rs 15.212 million.
381
The matter was reported to the CEO of DEA and DDOs concerned in
September, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit.
Audit recommends recovery of Rs 15.212 million from concerned besides
fixing of responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No.01, 04, 01, 03, 02, 01, 03, 12]
12.2.3.2 Non recovery of conveyance allowance during winter
vacation -Rs 16.025 million
According to Rule 9 (b) of Punjab District Authorities (Accounts) Rules
2017, the drawing and disbursing officer and payee of the pay, allowance,
contingent expenditure or any other expense shall be personally responsible for
any overcharge, fraud or misappropriation and shall be liable to make good that
loss. Further, according to Rule 11 (1) (f) of the Punjab District Authorities
(Accounts) Rules 2017, The CEO shall be responsible for proper maintenance of
departmental accounts and financial discipline of a District Authority,
subordinate offices and institutions and shall be responsible for arranging internal
controls in a District Authority.
The various DDOs of DEA Khanewal did not deduct conveyance
allowance amounting Rs 16.025 million from pay of teaching staff during winter
vacations from 24.12.17 to 31.12.17 during 2017-18.
(Rupees in million)
Sr. No. DDOs Amount
1 CEO (DEA), Khanewal 10.074
2 Dy. DEO (EE-M) Kabirwala 0.733
3 GGMH School Khanewal 1.433
4 Dy. DEO (EE-W), Mianchannu 0.609
5 Deputy DEO (EE-Male), Mian Channu 0.902
6 Dy. DEO (EE-W) Kabirwala 0.892
7 GGMHS Mian Channu 0.681
8 Government Secondary Special School For Hearing Impaired, Khanewal 0.127
9 Government Special Education Centre Kabirwala 0.365
10 Special Education Center, Khanewal 0.006
11 Dy. DEO (EE-W) Jahanian 0.203
Total 16.025
382
Due to weak internal controls, conveyance allowance was paid during
winter vacations.
Payment of conveyance allowance during winter vacation resulted in loss
of Rs 16.025 million.
The matter was reported to the CEO of DEA and DDOs concerned in
September, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit.
Audit recommends recovery of Rs 16.025 million from concerned besides
fixing of responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No. 21, 17, 17, 03, 01, 18, 09, 01, 16, 3, 10]
383
Above action of the management resulted in over payment of Rs 4.757
million.
The matter was reported to the CEO of DEA and DDOs concerned in
September, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit.
Audit recommends recovery of Rs 4.757 million from the concerned
besides re-fixation of personal allowance, under intimation to Audit.
[AIR Para No.04, 11]
384
The matter was reported to the CEO of DEA in September, 2018 but no
reply was submitted. However, DAC meeting was not convened by the PAO,
despite repeated efforts made by Audit.
Audit recommends proper justification of excess payment or recovery of
the amount from the concerned besides fixing of responsibility on the person(s) at
fault, under intimation to Audit.
[AIR Para No. 04]
Due to weak management, excess paid amount of pay and allowances was
not recovered from the employees.
Non recovery of excess paid pay and allowances resulted in loss of Rs
2.499 million.
385
The matter was reported to the CEO of DEA and DDOs concerned in
September, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit.
Audit recommends recovery of overpaid amount from concerned besides
fixing of responsibility on the person(s) at fault, under intimation to Audit.
[AIR PDP No.6, 03]
386
12.2.4 Internal Control Weaknesses
387
12.2.4.2 Unjustified expenditure on construction /repair of school
buildings from NSB - Rs 42.985 million
According to NSB Guidelines, the School council will prepare the
Development Plan of School as per Annexure-C of Form-6. One Copy of
development plan will be sent to concern AEO. All the members of school
council will monitor the development work of school and will ensure the quality,
timely completion and low cost of project. The school council will incur
expenditure on development work according to market rate or less than market
rates. Further, on completion of scheme a completion report of scheme will be
sent to Dy. DEO.
School Councils of various Elementary and Primary Schools incurred an
expenditure of Rs 42.985 million on account of construction of toilet block, white
wash of class rooms, repair of school buildings etc. during 2016-18 under the
control of following DDOs:
(Rupees in million)
Sr. No. DDOs Amount
1 Dy. DEO (EE-M) Kabirwala 15.078
2 Dy. DEO (EE-W) Kabirwala 13.155
3 Deputy DEO (EE-Male), Mian Channu 6.044
4 Dy. DEO (EE-M) Khanewal 5.880
5 Dy. DEO (EE-W) Jahanian 1.489
6 Dy. DEO (EE-W) Khanewal 1.339
Total 42.985
388
be done was obtained without mentioning the estimated cost of
scheme.
iv. A huge amount on account of labour charges was paid to contractor /
vendors but no detail of labour hired was available on record i.e. No.
of masons hired, their ID Card No.
v. No muster roll of labour was maintained and payment was made on
simple papers.
vi. No record regarding monitoring of scheme by the School Council
Members was available on record.
vii. The bills were signed by the Headmaster only instead of all members of
School councils.
viii. No satisfactory completion reports of development schemes dully
signed by the members of School councils were available on record.
ix. No completion certificate of development scheme was sent to the
concerned Dy. DEO (Elementary Education) in violation of
guidelines.
x. No actual payee receipts were available on record.
xi. No detail of old material /dismantled material was available on record.
Due to weak administration, expenditure from NSB funds was incurred in
an irregular manner.
Non observance of guidelines of the Government resulted in unjustified
expenditure of Rs 42.985 million.
The matter was reported to the CEO of DEA and DDOs concerned in
September, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit.
Audit recommends inquiry in the matter besides fixing of responsibility
on the person(s) at fault, under intimation to Audit.
[AIR Para No.6, 26, 15, 13, 4, 14]
12.2.4.3 Doubtful payment of Social Security Benefits -Rs 32.059 million
According to S&GAD (Regulation Wing) Notification No.SO/DS (O&M)
(S&GAD) 5-3/2003 dated 01.03.13, employees working on contract was required
to be regularized with immediate effect and the salary component of such
389
employee shall be in accordance with the pay scales plus usual allowances
prescribed for the posts against which they are being appointed. They will,
however, not be entitled to the payment of 30% social security benefits in lieu of
pension or any other pay package being drawn by them.
Under the administrative and monitoring control of CEO Education
Khanewal, different employees of education department withdrew Rs 32.059
million during 2017-18 on account of 30% social security benefit in lieu of
pension. Whole of the employees were appointed on contract prior to
01.03.2013 and were required to be regularized, but no record of
regularization of services was shown to Audit. It was revealed during the
scrutiny of HR date of DEA Khanewal that the employees on contract were
regularized on 07.08.2015, but order of regularization of these employees
were not produced. Audit also observed that employees who joined the
Education Department in 1980s and 1990s were also in receipt of SSB.
Due to weak internal controls, SSB was being paid to the regular
employees.
Payment of 30% SSB to the regular employees resulted in loss of Rs
32.059 million.
The matter was reported to the CEO of DEA in September, 2018 but no
reply was submitted. However, DAC meeting was not convened by the PAO,
despite repeated efforts made by Audit.
Audit recommends recovery from concerned besides fixing of
responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No.12]
12.2.4.4 Irregular payment of pay and allowances due to non-fixation
of pay of teachers – Rs 17.995 million
According to Government of the Punjab Finance Department Notification
No.FD-PR-21-3/2013 dated 23.09.2013, recovery on account of wrong
withdrawal of advance increments by school teachers for higher qualification is
waived off. However, the pay of teachers will be re-fixed accordingly. Further,
according to Finance Department letter No. FD-PR-21-3/2013 dated 17.11.2014
390
it is clarified that wrong drawl of advance increments is waived of up to
23.09.2013 and the amount drawn on account of advance increments after this
date is recoverable and the withdrawal of advance increments is related to all
school teachers. Hence the deadline for waiving of advance increments is
23.09.2013.
The following DDOs under the jurisdiction of Chief Executive Officer, DEA
Khanewal did not re-fix the salaries of office Staff & teachers in the light of above
mentioned directives of Finance Department. Non-fixation of pay and allowances
of teachers resulted in irregular payment of Rs 17.995 million on account of
advance increments for higher qualification after 23.09.2013. The detail is as
under:
(Rupees in million)
Sr. No. DDOs Amount
1 Dy. DEO (EE-W) Kabirwala 12.924
2 Dy. DEO (EE-W) Khanewal 5.071
Total 17.995
Due to weak internal controls, the pay of teachers was not fixed in the
light of directives of Finance Department.
Non-fixation of pay and allowances of teachers resulted in irregular
payment of Rs 17.995 million on account of advance increments.
The matter was reported to the CEO of DEA and DDOs concerned in
September, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit.
Audit recommends recovery from concerned, re-fixation of pay besides
fixing of responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No.21, 07]
12.2.4.5 Payment of pay and allowances without availability of
sanctioned post - Rs 17.639 million
According to rule 9 (b) of Punjab District Authorities (Accounts) Rules
2017, the Drawing and Disbursing Officer and payee of the pay, allowance,
contingent expenditure or any other expense shall be personally responsible for
391
any overcharge, fraud or misappropriation and shall be liable to make good that
loss.
Dy. DEO (EE-W) Kabirwala made payment of Rs 17.639 million on
account of pay and allowances to staff from the cost center KC-6426 during
2017-18. According to sanctioned posts in budget statement, there was no
vacancy of BPS-18, 17, 16 & 15 but the pay and allowances were paid
irregularly. Annexure-F/KWL
Due to weak internal controls, pay & allowances of higher scale was paid
against low scale sanctioned post.
Drawl of Pay and allowances without availability of post resulted into
irregular expenditure of Rs 17.639 million.
The matter was reported to the CEO of DEA and DDO concerned in
September, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit.
Audit recommends regularization of expenditure besides fixating of
responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No.08, 12]
12.2.4.6 Irregular purchases from NSB funds from unregistered
suppliers – Rs 14.409 million
According to the Finance Bill, 2017 purchase should be made from firms
registered under Income tax and Sales Tax department so that the applicable taxes
can be properly accounted for.
During audit of District Education Authority Khanewal, it was observed
that School Councils of various Elementary and Primary Schools under the
jurisdiction of following DDOs purchased various items from unregistered
suppliers of Rs 14.409 million out of NSB funds in violation of instructions of the
Government. The detail is as under:
(Rupees in million)
Sr. No. DDOs Amount
1 Dy. DEO (EE-W) Kabirwala 10.650
2 Dy. DEO (EE-M) Kabirwala 3.759
Total 14.409
392
Due to non observance of rules, school councils made purchases from
unregistered suppliers out of NSB funds.
Purchases from unregistered firms resulted in irregular expenditure.
The matter was reported to the CEO of DEA and DDO concerned in
September, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends regularization of expenditure from the Finance
Department besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
According to section 23 (a) (b) (c) (d) (e) (f) (g) of the Sales Tax Act
1990, a registered person making a taxable supply shall issue a serially numbered
tax invoice at the time of supply of goods containing the following particulars,
namely, name, address and registration number of the supplier, name address and
registration number of the recipient, date of issue of invoice, description and
quantity of goods, value exclusive of tax, amount of sales tax; and value inclusive
of tax. Further, according to notification No.D.O No. 5(21) L&P/97-4910(S)-FS sales
tax return cum payment challan along with supporting documents required (S.R) under
the provision of sales tax Act, 1990 in proof of payment / deposit of Sales Tax into
government treasury are required to be received from the supplier.
During audit of DEA Khanewal it was observed that School Councils of
various Elementary and Primary schools working under the administration of Dy.
DEOs (Elementary Education) made payment on account of GST out of NSB
funds Rs 8.514 million during 2016-18 to various suppliers. The detail is as
under:
(Rupees in million)
Sr. No. DDOs Amount
1 Deputy DEO (EE-Male), Mian Channu 1.128
2 Dy. DEO (EE-M) Kabirwala 1.446
393
Sr. No. DDOs Amount
3 Dy. DEO (EE-W), Mian Channu 1.056
4 Dy. DEO (EE-W) Kabirwala 1.240
5 Government Special Education Center Kabirwala 2.503
6 GGMHS Mian Channu 1.141
Total 8.514
395
The matter was reported to the CEO of DEA and DDOs concerned in
September, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit.
Audit recommends recovery of Rs 4.206 million from the concerned
besides fixing of responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No.16, 02, 10, 02, 09, 20, 05]
(Rupees in million)
Pay as Pay
per drawn
Personal No. Name of Teacher service as per Excess Period Month Amount
book SAP
(Rs) (Rs)
31487134 Naveed Iram 16350 17520 1170 19.10.2011 to Aug-2018 84 0.098
31459020 Tasneem Kousar 11050 25,430 14380 19.10.2010 to Aug-2018 96 1.380
31735244 Syeda Husna Bukhari 11130 18780 7650 Dec-2015 to Aug-2018 39 0.298,
30275511 Iftikhar Ali 25350 39750 14400 Dec-2015 to Aug-2018 39 0.562
Total 2.338
398
The matter was reported to the CEO of DEA and DDO concerned in August,
2018 but no reply was submitted. However, DAC meeting was not convened by the
PAO despite repeated efforts made by Audit. No progress was intimated till finalization
of this Report.
Audit recommends re-fixation of pay, recovery from concerned besides
fixing of responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No.20]
12.2.4.12 Ignorance of Government rules and undue rejection /
delay in recruitment of officials under Rule 17-A
According to Rule 17-A of the Punjab Civil Servants Act, 1974, one
children or widow / wife of an employee who dies during service or is declared
invalidated or incapacitated for further service, if otherwise eligible for the post,
shall be appointed to a post in BS-1 to 11 in the department where the
Government Servant was serving at the time of death or the declaration, without
observing the procedural requirements prescribed for such appointment. Further,
according to Government of the Punjab (S&GAD) Regulation Wing Notification
No.SOR-III(S&DAG)2-54/2010, the amendments have been made in the Punjab
Civil Servants Act, 1974, that against the post of junior clerk wherever occurs:
(a) for the expression “BS-7” the expression “BS-11” shall be substituted; and
(b) for the existing qualification in the column “minimum qualification for
appointment by initial recruitment, the following shall be substituted:
i. Higher Secondary School Certificate (second division) from a
recognized Board;
ii. A speed of 25 words per minute of typing on computer in English;
and
iii. Proficient in Microsoft Office or any other compatible office
application and he shall demonstrate such proficiency”
Moreover, as per decision of Ombudsman Punjab dated 15.05.2018,
Matriculation with 3rd division did not influence the required qualification for the
post of Junior Clerk and attempt to not giving the chance of typing test on the
basis of matric 3rd division by the departmental authority comes under bad
administration and under office of the Ombudsman Punjab Act 1997.
399
Chief Executive Officer, DEA Khanewal rejected the applications of Mr.
Muhammad Bilal s/o Naveed Iqbal (late) Ex-Junior Clerk Dy. DEO Kabirwala
and Mr. Shoaib Ahmed S/O Abdul Ghafoor (mother ex-employee retired on
medical grounds) with the plea that both were matric with 3rd division on
21.11.2017. No intimation was given to the applicants regarding rejection of their
application. The rejection of applications was not under rules, as both candidates
fulfilled the required qualification of Higher Secondary School Certificate
(second division) from a recognized Board for further participation in typing test.
Non-providing the chance of typing test was an attempt in the recruitment of such
deserving applicants and violation of Government Rules regarding appointment
without observing the procedural requirements prescribed for such appointment.
The case of Mr. Muhammad Bilal was decided by the Ombudsman Punjab on
15.05.2018 with the direction to CEO (DEA) Khanewal for giving the chance of
typing test for appointment of the applicant as Junior Clerk within one month. No
action was taken by the CEO despite the decision of the Ombudsman Punjab and
delaying tactics were being adopted despite the relaxation of rules by the
Government. Further, various applications were lying pending in the office of
CEO Khanewal. Annexure-G/KWL
Due to weak administration, the deserving candidates were rejected and
delaying tactics were being adopted to restrict the right of appointment given by
the Government.
Rejection of deserving candidates and delay in appointment process
resulted in non-compliance of the Government Rules.
The matter was reported to the CEO of DEA in September, 2018 but no
reply was submitted. However, DAC meeting was not convened by the PAO,
despite repeated efforts made by Audit.
Audit recommends Inquiry against the concerned CEO and Selection
Committee for rejection of applications against the Government rules besides
corrective measures under intimation to Audit.
[AIR Para No.19]
400
CHAPTER 13
401
plan and finance maintenance of school, support enrolment and retention,
arrange donation and finances, plan development and may perform any
other role as may be prescribed; and
perform any other function assigned by the Government, a Commission or
a body established by law in the prescribed manner.
DEA Lodhran manages following educational facilities and institutes:
Description No. of Education Institutes
Chief Executive Offier (Education) 1
District Education Officers (Secondary) 1
District Education Officer (EE-M) 1
District Education Officer (EE-W) 1
District Education Officers (Literacy) 1
Deputy District Education Officers (EE-M) 3
Deputy District Education Officers (EE-W) 3
Higher Secondary Schools (Boys & Girls) 14
High Schools (Boys & Girls) 97
Special Education Schools / Centres 4
Elementary Schools 138
Primary Schools 495
402
(Rupees in Million)
403
(Rupees in Million)
404
There was 16% decrease in budget allocation and increase 30% in expenditure
incurred respectively in Financial Year 2017-18 as compared to Financial Year
2016-17 while there was overall savings of Rs 364.555 million during 2017-18
13.1.3 Brief Comments on the Status of Compliance of MFDAC Audit
Paras of Audit Report 2017-18
Audit paras reported in MFDAC (Annexure-I) of last year Audit Report,
which have not been attended in accordance with the directives of DAC have
been reported in Part-II of Annexure-A.
13.1.4 Brief Comments on the Status of Compliance with PAC Directives
The Audit Reports pertaining to the following years were submitted to the
Governor of the Punjab but have not been examined by the Public Accounts
Committee.
Status of Previous Audit Reports
405
13.2 AUDIT PARAS
Due to weak internal controls and willful evasion from audit, record was not
produced for audit verification.
Non production of record created doubts regarding legitimacy of expenditure
incurred amounting Rs 29.196 million.
The matter was reported to the CEO of DEA and DDOs concerned in
August, 2018 but no reply was submitted. However, DAC meeting was not
convened by PAO despite efforts made by Audit. No progress was intimated till
finalization of this Report.
406
Audit recommends inquiry and fixing of responsibility on the person(s) at fault
besides production of record to audit for verification, under intimation to Audit.
[AIR Para No. 12,3,17]
407
13.2.2 Irregularities & Non Compliance
Due to weak financial management, budget estimates were not approved well
on time.
408
Non observance of rules resulted in late approval of revised budget 2016-17
and draft budget estimates of 2017-18.
The matter was reported to the CEO of DEA in August, 2018 but no reply
was submitted. However, DAC meeting was not convened by PAO despite
efforts made by Audit. No progress was intimated till finalization of this Report.
Audit recommends regularization of irregularity from the Finance
Department besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para No.04]
409
Furthermore, the following record was also not maintained by the CEO /
B&A Officer:
1. Permanent stock register of durable goods / property register of
previous year.
2. Pending liabilities register
3. Budget control register
Due to weak financial discipline, cash book of District Education
Authority was not maintained.
Non observance of rules resulted in non maintenance of cash book of
DEA involving expenditure of Rs 3,741.083 million.
The matter was reported to the CEO of DEA in August, 2018 but no reply
was submitted. However, DAC meeting was not convened by PAO despite
efforts made by Audit. No progress was intimated till finalization of this Report.
Audit recommends regularization of irregularity from the Finance
Departemnt besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para No.15]
13.2.2.3 Difference between departmental expenditure statement
and FI data - Rs 745.832 million
According to rule 2.33 of the PFR Vol-I, every Government servant
should realize fully and clearly that he will be held personally responsible for any
loss sustained by Government through fraud or negligence on his part.
During the audit of DEA Lodhran it was observed that the Dy. DEO (EE-
M) Lodhran did not reconcile its accounts with DAO Lodhran. The comparison
of monthly expenditure statement prepared by the Dy. DEO (EE-M) Lodhran and
FI data maintained in the District Accounts Office Lodhran revealed a difference
of Rs 745.832 during 2016-18. The total expenditure as per FI Data of DAO was
Rs 1317.817 million. whereas; the reconciled expenditure statements of DDO
shows expenditure of Rs 571.985 resulting in difference of Rs 745.832 million.
Due to weak financial controls, the accounts were not reconciled with
District Accounts Office Lodhran.
410
Non reconciliation of accounts resulted in difference of Rs 745.831
million.
The matter was reported to the CEO of DEA and DDO concerned in
August, 2018 but no reply was submitted. However, DAC meeting was not
convened by PAO despite efforts made by Audit. No progress was intimated till
finalization of this report.
Audit recommends reconciliation of accounts with DAO Lodhran besides
fixing of responsibility on the person(s) at fault, under intimation to audit.
[AIR Para No.11]
13.2.2.4 Less reporting of opening balance of DEA – Rs 465.785
million
According to rule 11 (2) (d) of District Authorities (Accounts) Rules
2017, the Chief Executive Officer shall ensure that the amounts credited to the
local fund as reported by the Accounts Officer are reconciled or verified with the
record on monthly and annual basis. Furthermore, according to Rule 12 (b) (iii)
of District Authorities (Accounts) rules 2017, the Budget and Accounts Officer
shall prepare monthly and annual statements of receipts and expenditure and get
them reconciled with the accounts of the Accounts Officer of the District
Authority.
The Chief Executive Officer, DEA Lodhran did not reconcile the monthly
and annual accounts of authority with the DAO Lodhran. The scrutiny of Budget
Book 2017-18 showed the opening cash balance of DEA as Rs 376.724 million.
Whereas; the Financial statements of District Education Authority Account-V
for the FY 2016-17 prepared by the DAO Lodhran showed Cash balance as on
30.06.2017 as Rs 842.509 million (which become the opening balance of FY
2017-18). There was difference of Rs 465.785 million between opening balance
of Budget Book and bank statement. The detail is as under:
(Rupees in million)
Sr. DDO Balance as per Budget Balance as per Bank Difference
No. Book 2017-18 Statement A/C-V
01 DEA Lodhran 376.724 842.509 465.785
411
Due to weak financial controls, the accounts of authority were not
reconciled with the DAO and bank.
Non-reconciliation of accounts resulted in difference of opening balance
Rs 465.785 million.
The matter was reported to the CEO of DEA in August, 2018 but no reply
was submitted. However, DAC meeting was not convened by the PAO despite
efforts made by Audit. No progress was intimated till finalization of this Report.
Audit recommends reconciliation of accounts with the DAO on monthly
and annual basis besides fixing of responsibility on the person(s) at fault, under
intimation to audit.
[AIR Para No.17]
412
(Rupees in million)
Development Programme Budget allocation
Ongoing Schemes 158.443
New schemes 171.434
329.877
413
(Rupees in million)
Sr. No. DDOs Amount
01 CEO DEA Lodhran 222.150
02 Dy. DEO (EE-W) Lodhran 40.948
03 Dy. DEO (EE-M) Lodhran 14.244
04 GGHSS Kahror Pacca 1.225
Total 278.567
Due to weak management, unjustified claims of arrears of pay and
allowances were drawn without release of separate budget.
Withdrawal of huge amount of arrears of pay and allowances without
approval of claims and allocation of separate budget resulted in loss to
Government of Rs 278.567 million.
The matter was reported to the CEO of DEA and DDOs concerned in August,
2018 but no reply was submitted. However, DAC meeting was not convened by the
PAO despite efforts made by Audit. No progress was intimated till finalization of this
Report.
Audit recommends inquiry in the matter besides fixing of responsibility
on the person(s) at fault, under intimation to Audit.
[AIR Para No.19, 06, 07, 04]
13.2.2.7 Irregular expenditure in excess of budget allocation –
Rs 181.325 million
According to rule 15 (a) (b) of District Authorities (Accounts) rules 2017, the
Drawing & Disbursing Officer shall be responsible to prepare estimates of expenditure
of the concerned office, maintain budget control register, record entries of each
transaction therein against corresponding allocation and make assessment of
expenditure likely to be made during the financial year and takes measures
accordingly.
The following DDOs of DEA Lodhran incurred excess expenditure of Rs
181.325 than the budget allocation during 2016-18. Funds of Rs 624.720 million
were allocated for pay and allowances against which expenditure of Rs 806.045
were incurred. Expenditure of Rs 181.325 million was incurred over and above
the budget allocation. The detail is as under:
414
(Rupees in million)
Sr. DDOs FY Budget Actual Excess
No Allocation expenditure expenditure
01 Dy. DEO (EE-W) Dunya Pur 2017-18 357.181 474.740 117.559
02 Dy. DEO (EE-M) Lodhran 2016-18 267.539 331.305 63.766
Total 624.72 806.045 181.325
Due to weak financial controls, expenditure was incurred in excess of
budget allocation.
Excess expenditure than actual budget allocation resulted in irregular
expenditure of Rs 181.325 million.
The matter was reported to the CEO of DEA and DDOs concerned in
August, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO despite efforts made by Audit. No progress was intimated till
finalization of this Report.
Audit recommends regularization of expenditure from the Finance Department
besides fixing of responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No. 14, 13, 6]
415
The matter was reported to the CEO of District Education
Authority in August, 2018. DDO did not submit the reply. However, DAC
meeting was not convened by the PAO despite efforts made by Audit. No
progress was intimated till finalization of this Report.
Audit would stress for proper justification, regularization from competent
authority besides fixing responsibility on the person(s) at fault, under intimation
to Audit.
416
Audit recommends regularization of irregularity from the Finance
Department besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para No. 13]
(Rupees in million)
Scale of Sanction Scale for
Name No. of
DDOs Post in Budget which pay Amount
of Post Employees
book drawn
Dy. DEO (EE-W) SST/SSE 16 17/18 11 7.273
Lodhran EST / SESE 14 15 92 25.867
PST/ESE 9 14/15 343 50.224
Sub Total 83.364
Dy. DEO (EE-W)
Dunyapur SST/SSE 16 17/18 175 16.089
Sub total 16.089
Total 99.455
417
Payment of pay and allowances without up-gradation of posts in the
budget book resulted in irregular expenditure of Rs 99.455 million.
The matter was reported to the CEO of DEA and DDOs concerned in
August, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO despite efforts made by Audit. No progress was intimated till
finalization of this Report.
Audit recommends regularization of irregularity from the Finance
Department besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para No. 07, 06]
13.2.2.11 Un-authorized increase of Posts without approval of
Finance Department - Rs 43.500 million
According to Government of the Punjab Finance Department letter No.
FD (DG) 1-84/2012 dated 18.07.2016, no post should be recommended for
creation by Finance Department provided the District Government‟s ability to
meet consequent financial implications are properly determined.
The Chief Executive Officer, DEA Lodhran increased 125 posts in budget
book 2017-18 without the approval of Finance Department. The comparison of
posts mentioned in the budget book of 2016-17 prepared by the defunct District
Government and budget book 2017-18 prepared by the DEA revealed a
difference of 1,253 posts. Approval of Finance Department regarding creation of
1,128 posts were produced to audit (posts were created during FY 2016-17 and
reflected in the budget book of 2017-18). There was difference of 125 posts
having estimated pay and allowances amounting Rs 43.500 million which were
included in the budget book 2017-18 but against which no approval of FD was
produced to Audit.
Due to weak management, posts were increased without approval of
Finance Department.
Increase in Number of posts without approval of Finance Department
resulted in irregular expenditure on pay and allowances amounting Rs 43.500
million.
418
The matter was reported to the CEO of DEA in August, 2018 but no reply
was submitted. However, DAC meeting was not convened by the PAO despite
efforts made by Audit. No progress was intimated till finalization of this Report.
Audit recommends inquiry in the matter besides fixing of responsibility on
the person(s) at fault, under intimation to Audit.
[AIR Para No. 13]
420
The matter was reported to the CEO of DEA and DDOs concerned in
August, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO despite efforts made by Audit. No progress was intimated till
finalization of this Report.
Audit recommends inquiry in the matter, regularization of pay and
allowances from Finance Department besides fixing of responsibility on the
person(s) at fault, under intimation to Audit.
[AIR Para No. 5]
13.2.2.14 Uneconomical purchases from NSB funds without
advertisement – Rs 9.628 million
According to Rules 9 of Punjab Procurement Rules 2014, a procuring
agency shall announce in an appropriate manner all proposed procurements for
each financial year and shall proceed accordingly without splitting or regrouping
of procurements so planned. Furthermore, according Para 5 of NSB Guidelines,
all schools will follow the Punjab procurement Rules 2014 while purchases.
The following DDOs of DEA Lodhran incurred expenditure of Rs 9.628
million during 2017-18 on purchase of furniture, computers, construction of class
rooms etc. by splitting the indents instead of inviting tenders, in violation of
PPRA Rules. The detail is as under:
(Rupees in million)
Sr. No. DDOs Amount
1 Dy. DEO (EE-W) Kehror Pacca 1.380
2 Dy. DEO (EE-W) Dunya Pur 1.800
3 Dy. DEO (EE-M) Lodhran 1.059
4 Principal GHS 53/M Lodhran 1.142
5 Principal GGHSS Kehror Pacca 4.247
Total 9.628
Due to weak financial discipline, expenditure was incurred in an irregular
manner.
Non observance of rules resulted in irregular expenditure of Rs 9.628
million.
The matter was reported to the CEO of DEA and DDOs concerned in
August, 2018 but no reply was submitted. However, DAC meeting was not
421
convened by th PAO despite efforts made by Audit. No progress was intimated till
finalization of this Report.
Audit recommends regularization of expenditure from the competent authority
besides fixing of responsibility on person(s) at fault, under intimation to Audit.
423
Audit recommends recovery of overpayment from concerned besides
fixing of responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No. 3]
424
13.2.3 Performance
425
13.2.3.2 Non utilization of School Councils funds - Rs. 25.818
million
426
13.2.3.3 Non imposition of penalties on private schools running
without registration –Rs 3.360 million
According to section 2(1) read with Section 6(3) of the Punjab Private
Educational Institutions (Promotions and regulation) Ordinance 2016
promulgated 6th February, 2016, the owner of every institution shall get it
registered from registering authority before starting the business of the institution.
If any owner in charge / owner of a private institution found running its
institution without valid registration the in charge shall be liable to punishment of
fine which may extend to four million but which shall not be less than three
hundred thousand rupees.
The Chief Executive Officer, DEA Lodhran allowed the owners of 11
private schools for running their business without registration of schools with
DEA Lodhran during 2017-18. The comparison of Gazette of class-V results with
the list of private schools revealed that eleven private schools were running their
business and their students were appearing in the examinations but the same were
not registered with DEA Lodhran. Government sustained a loss of Rs 3.360
million on account of registration / renewal / inspection fee and on account of
penalties from owners of private schools. Annexure-H/LDN
Due to weak administrative controls over privately managed schools,
unregistered schools were running business.
Non registration / non-renewal of private schools resulted in loss to
Government amounting Rs 3.360 million.
The matter was reported to the CEO of DEA in August, 2018 but no reply
was submitted. However, DAC meeting was not convened by the PAO despite
efforts made by Audit. No progress was intimated till finalization of this Report.
Audit recommends recovery of amount from concerned besides fixing of
responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No.18]
427
13.2.3.4 Late issuance of registration certificate of private schools
428
13.2.4 Internal Control Weaknesses
429
The matter was reported to the CEO of DEA and DDOs concerned in
August, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO despite efforts made by Audit. No progress was intimated till
finalization of this Report.
Audit recommends recovery of SSB besides fixing of responsibility on
the person(s) at fault, under intimation to Audit.
[AIR Para No.03, 02, 01, 03, 04, 11, 07]
Due to weak internal controls, pay & allowances of higher scale was paid
against low scale sanctioned posts.
Withdrawal of pay and allowances without availability of posts resulted in
irregular expenditure of Rs 12.562 million.
The matter was reported to the CEO of DEA in August, 2018 but no reply
was submitted. However, DAC meeting was not convened by the PAO despite
efforts made by Audit. No progress was intimated till finalization of this Report.
Audit recommends regularization of expenditure from the Finance
Department besides fixating of responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para No.07]
432
The matter was reported to the CEO of DEA in August, 2018 but no reply
was submitted. However, DAC meeting was not convened by the PAO despite
efforts made by Audit. No progress was intimated till finalization of this Report.
Audit recommends inquiry in the matter besides fixing of responsibility on
the person(s) at fault, under intimation to Audit.
[AIR Para No. 14]
433
Irregular payment of conveyance allowance during vacations / LFP
resulted in excess payment and loss to Government of Rs 7.505 million.
The matter was reported to the CEO of DEA and DDOs concerned in
August, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO despite efforts made by Audit. No progress was intimated till
finalization of this Report.
Audit recommends recovery of excess paid amount of Rs 7.505 million
besides fixing of responsibility on the person(s) at fault, under intimation to
Audit.
[AIR Para No. 8, 1, 4, 2, 8, 11, 1, 1, 2, 1, 1, 2, 3, 9, 2, 1]
435
Audit recommends recovery from concerned besides fixing of
responsibility on the person(s) at fault, under intimation to audit.
[AIR Para No.3]
13.2.4.8 Doubtful expenditure on the account of Contingencies,
NSB & FTF - Rs 4.769 million
According to rule 2.31 of the PFR Vol-1, a drawer of bill for pay,
allowances, contingent and other expenses will be held responsible for any
overcharges, frauds and misappropriation.
During the audit of DEA Lodhran it was observed that the Principal
GGHSS Dhanot District Lodhran withdrew funds of Rs 4.769 million on account
of contingent expenditure from NSB & FTF accounts during 2013-18. Various
stock registers for consumable items and repair and maintenance were maintained
instead of one stock register. Huge amount was drawn on repair and maintenance
of rooms and furniture but no detail of class room for which repair work done
was available on record. Neither the requisitions for repair was signed by teachers
of class nor the satisfactory repair certificate was obtained after completion of
work.
Due to poor financial management, funds were incurred in a doubtful
manner.
Doubtful expenditure without fulfillment of codal formalities resulted in
loss to government amounting Rs 4.769 million.
The matter was reported to the CEO of District Education Authority and
DDO concerned in August, 2018 but no reply was submitted. However, DAC
meeting was not convened by the PAO despite efforts made by Audit. No
progress was intimated till finalization of this Report.
Audit recommends inquiry in the matter besides fixing of responsibility
on the person(s) at fault, under intimation to audit.
[AIR Para No. 03]
436
13.2.4.9 Non-refund of unspent balance of NSB from schools handed
over to Punjab Education Foundation – Rs 2.206 million
According to rule 2.33 of PFR Vol-I, every Government servant should
realize fully and clearly that he will be held personally responsible for any loss
sustained to government through fraud or negligence on his part.
The following DDOs of District Education Authority Lodhran did not
ensure the refund of unspent balance of NSB and FTF funds worth Rs 2.206
million from schools handed over to PEF. The unspent balance of already
allocated NSB funds as well as current year funding as detailed below were not
refunded prior to handing over of these schools to PEF.
(Rupees in million)
Sr. No. DDOs Amount
1 Dy. DEO (EE-M) Dunyapur 0.208
2 Dy. DEO (EE-W) Kehror Pacca 1.144
3 Dy. DEO (EE-W) Dunya Pura 0.854
Total 2.206
Due to weak internal controls, the unspent balance of NSB and FTF funds
were not refunded from PEF Schools.
Non-refund of unspent balance resulted in loss to Government exchequer
amounting Rs 2.206 million.
The matter was reported to the CEO of District Education Authority and DDO
concerned in August, 2018 but no reply was submitted. However, DAC meeting
was not convened by the PAO despite efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends recovery of amount from concerned besides fixing of
responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No.05, 04, 05]
438
CHAPTER 14
439
plan and finance maintenance of school, support enrolment and retention,
arrange donation and finances, plan development and may perform any
other role as may be prescribed; and
perform any other function assigned by the Government, a Commission or
a body established by law in the prescribed manner.
DEA Multan manages following educational facilities and institutes:
Description No. of Education Institutes
Chief Executive Offier (Education) 1
District Education Officers (Secondary) 1
District Education Officers (EE-M) 1
District Education Officers (EE-W) 1
District Education Officers (Literacy) 1
District Education Officers (Special Education) 1
Deputy District Education Officers (EE-M) 4
Deputy District Education Officers (EE-W) 4
Higher Secondary Schools (Boys & Girls) 29
High Schools (Boys & Girls) 167
Special Education Schools / Centres 14
Elementary Schools 218
Primary Schools 880
14.1.2 Comments on Budget and Accounts
The detail of Budget and Expenditure is given below in tabulated form:
(Rupees in Million)
Excess (+) /
2017-18 Budget Actual (%) Saving
Saving (-)
Salary 7,961.612 7,624.610 (337.002) -4%
Non-salary 132.560 120.510 (12.050) -9%
Development 896.984 133.247 (763.737) -85%
Sub Total 8,991.156 7,878.367 (1,112.789) -12%
Receipts 17.855 14.879 (2.976) -17%
440
(Rupees in Million)
441
(Rupees in Million)
442
(Rupees in Million)
There was 240 % and 251% increase in budget allocation and expenditure
respectively in financial year 2017-18 as compared to financial year 2016-17,
while there was overall savings of Rs 1,112.789 million during 2017-18.
14.1.3 Brief Comments on the Status of Compliance of MFDAC Audit
Paras of Audit Report 2017-18
Audit paras reported in MFDAC (Annexure-I) of last year Audit Report,
which have not been attended in accordance with the directives of DAC have
been reported in Part-II of Annexure-A.
14.1.4 Brief Comments on the Status of Compliance with PAC
Directives
The Audit Reports pertaining to the following years were submitted to the
Governor of the Punjab but have not been examined by the Public Accounts
Committee.
Status of Previous Audit Reports
443
14.2 AUDIT PARAS
Due to weak internal controls and willful evasion from audit, record was not
produced for audit verification.
444
Non-Production of record created doubts regarding legitimacy of expenditure
incurred amounting Rs 44.684 million.
The matter was reported to the CEO of DEA and the DDOs concerned in
August, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends inquiry and fixing of responsibility on the person(s) at fault
besides production of record to Audit for verification.
[AIR Para No. 04, 07, 05, 05, 11, 18]
445
14.2.2 Irregularities & Non Compliance
Due to weak financial discipline, the ADP was not got printed, in
violation of the government instructions and rules.
Non preparation of Annual Development Plan resulted in violation of
rules
The matter was reported to the CEO of DEA in August, 2018 but no reply
was submitted. DAC meeting was not convened by the PAO despite repeated
efforts made by Audit. No progress was intimated till finalization of this Report.
Audit recommends regularization from the Finance Department besides
fixing of responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No.18]
447
14.2.2.3 Irregular increase of Posts and allocation of budget
without the approval of Finance Department – Rs 141.520
million
According to Government of the Punjab Finance Department letter No.
FD (DG) 1-84/2012 dated 18.07.2016, no post should be recommended for
creation by Finance Department provided the District Government‟s ability to
meet consequent financial implications are properly determined.
Chief Executive Officer, DEA Multan inserted new posts in Budget of
Financial Year 2017-18 as compare to the posts of previous year without the
approval of Finance Department and allocated budget of Rs 141.520 million.
The approval of Finance department was not provided to audit to assure the
increase.
Due to weak management posts were increased without approval of FD.
Non compliance of Government instructions resulted into irregular
creation of posts.
The matter was reported to the CEO of DEA in August, 2018 but no reply
was submitted. However, DAC meeting was not convened by the PAO despite
efforts made by Audit. No progress was intimated till finalization of this Report.
Audit recommends regularization from the Finance Department besides
fixing of responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No.16]
448
from Special Drawing Accounts are permissible as advance withdrawals or for
en-block transfer of funds in commercial banks / Development Financial
Institutions (DFIs). Withdrawals from the Special Drawing Accounts shall only
be admissible, if these are required to meet validly accrued liabilities / booked
expenditure, duly pre-audited, where so required.
The following DDOs of District Education Authority Multan did not
monitor expenditure of NSB funds of Rs 53.616 million during 2017-18. Audit
observed various shortcomings of irregular withdrawal of funds and non-deposit
of taxes by suppliers in Government treasury. Funds of Rs 53.616 million were
withdrawn from treasury without pre-audit of claims, in violation of above rules.
The detail is as under:
(Rupees in million)
DDOs Amount
Dy. DEO (EE-W) City Multan 51.312
GGHS Shamsabad Multan 2.304
Total 53.616
449
14.2.2.5 Irregular payment of pay & allowances by higher scale
officers against lower scale sanctioned posts - Rs 24.288
million
According to rule 9 (b) of Punjab District Authorities (Accounts) Rules
2017, the drawing and disbursing officer and payee of the pay, allowances,
contingent expenditure or any other expense shall be personally responsible for
any overcharge, fraud or misappropriation and shall be liable to make good that
loss.
The Chief Executive Officer, DEA Multan allowed payment of pay &
allowances of Rs 24.288 million during 2017-18 by posting the twenty one
Headmasters / Headmistress of BPS-18 against the sanctioned post of BPS-17. Pay
& allowances of Rs 24.288 million were drawn without existence of Posts.
Annexure-I/MLN
Due to poor management, officers of higher scale were posted against the
posts of lower scale.
Payment of pay and allowances without availability of posts resulted in
irregular expenditure of Rs 24.288 million.
The matter was reported to the CEO of DEA in August, 2018 but no reply was
submitted. However, DAC meeting was not convened by the PAO despite repeated
efforts made by Audit. No progress was intimated till finalization of this Report.
Audit recommends regularization of expenditure from the Finance
Department besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para No.02]
452
Audit recommends inquiry in the matter, recovery of amount from
concerned besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para No.01]
453
will be utilized on prescribed purposes and a school council can incur up to the
maximum of Rs 0.400 million during a financial year.
The following DDOs of DEA Multan did not properly monitor the
incurring of expenditure by school councils. School Councils spent Rs 8.412
million by incurring expenditure beyond permissible limit of Rs 0.400 million
during 2017-18. The detail is as under:
(Rupees in million)
DDOs No of Schools Amount
Dy. DEO (EE-W) City Multan 5 4.438
Dy. DEO (EE-W) Saddar Multan 8 3.974
Total 13 8.412
455
Due to weak financial discipline, payment was made in cash instead of
crossed cheque.
Non-observance of rules resulted in irregular payment of Rs 1.390
million.
The matter was reported to the CEO of DEA and DDO concerned in
August, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends regularization from the Finance Department besides
fixing of responsibility on person(s) at fault, under intimation to Audit.
[AIR Para No.01]
456
14.2.3 Performance
457
14.2.3.2 Irregular payment of arrears of pay & allowances
without release of separate budget- Rs 336.332 million
458
14.2.3.3 Non conducting of post completion evaluation of projects
– Rs 102.288 million
According to Government of the Punjab, Local Government and Rural
Development Department letter No.SOV(LG)5-2/2003 dated 5th June, 2003, post
completion of each development project shall be undertaken jointly by the planning
officer in collaboration with concerned head of offices.
Chief Executive Officer, DEA Multan transferred funds of Rs 102.288
million to Buildings Department during 2017-18 for construction / repair of
schools. A total twelve schemes costing Rs 102.288 million were completed up
to June, 2018. The CEO DEA Multan did not conduct post completion
evaluation of completed development schemes. No satisfactory completion
certificates duly signed by officials of Building Department and Head of
concerned schools were available on record / produced to Audit. Furthermore,
scrutiny of record revealed that several Headmasters of schools lodged
complaint against poor quality of work done in their schools.
Due to weak administration and monitoring, post completion evaluation
of development schemes was not conducted.
Non conducting of post completion evaluation of schemes resulted in
violation of government rules.
The matter was reported to the CEO of DEA in August, 2018 but no reply
was submitted. However, DAC meeting was not convened by the PAO despite
efforts made by Audit. No progress was intimated till finalization of this Report.
Audit recommends complete evaluation of all development schemes
completed during 2017-18 besides fixing of responsibility on the person(s) at
fault, under intimation to Audit.
[AIR Para No.23]
459
already appointed on contract basis under the provision of the Contract
Recruitment Policy 2011/2012 were to be appointed on regular basis with effect
from 07.08.2015 against the post presently held by them subject to the condition
that they will not be entitled to the payment of 30% Social Security Benefit in
lieu of pension of any package being drawn by them and their pay shall be fixed
at the initial of the respective pay scales
The following DDOs of DEA Multan did not recover Rs 40.591 million
during 2017-18 on account of Social Security Benefit (SSB) from those contract
employees whose services were regularized. The concerned employees were
drawing the Social Security Benefit till June 2018, in violation of above rule.
(Rupees in million)
Sr. No. DDOs Amount
1 Chief Executive Officer DEA Multan 31.104
2 Dy. DO (EE-W) City Multan 1.723
3 Dy. DO (EE-W) Saddar Multan 1.292
4 Dy. DO (EE-M) Jalalpur 4.005
5 Dy. DO (EE-M) Shujabad 2.467
Total 40.591
Due to poor financial management, services of employees were not
regularized.
Non-compliance of instructions of the Government resulted in
unauthorized payment of Social Security Benefits amounting Rs 40.591 million.
The matter was reported to the CEO of DEA in August, 2018 but no reply
was submitted. However, DAC meeting was not convened by the PAO despite
repeated efforts made by Audit. No progress was intimated till finalization of this
Report.
Audit recommends regularization of irregularity from the Finance
Department besides fixing of responsibility on person(s) at fault, under intimation
to Audit.
[AIR Para No. 20,6,5,1, 1]
460
14.2.3.5 Irregular payment of pay and allowances due to non-fixation
of pay of teachers – Rs 6.912 million
Due to weak administration, the pay of teachers was not fixed in the light
directives of Finance Department.
Non-fixation of pay and allowances of teachers resulted in irregular
payment of Rs 6.912 million.
The matter was reported to the CEO of DEA and DDOs concerned in
August, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
461
Audit recommends re-fixation of salaries of teachers and recovery of
overpaid additional increments from the concerned besides fixing of
responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No.8,8,4]
The District Education Officer (EE-W) recruited 679 ESEs and 32 SESEs
during 2016-17 in the light of above policy without approval of the District
Recruitment Committee. The registers of receipts of applications were also not
properly closed and signed by any member of the Committee.
Due to weak internal controls, the recruitment was not made in a
transparent manner.
Non observance of Recruitment policy of Government resulted in
irregular appointment of ESE and SES.
The matter was reported to the CEO of DEA and DDO concerned in
August, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends inquiry in the matter besides fixing of responsibility
on the person(s) at fault, under intimation to Audit.
[AIR Para No.03]
462
14.2.4 Internal Control Weaknesses
463
No. 106 I-SO(SR) IV/7 dated 18.08.1977, conveyance allowance is not
admissible during vacations.
The following DDOs of DEA Multan paid an amount of Rs 17.545
million on account of conveyance allowance to the teachers during summer and
winter vacations during 2017-18. Payment of conveyance allowance during
vacations resulted in excess payment of Rs 17.545 million. The detail is as under:
(Rupees in million)
Sr. No. DDOs Amount
1 DEO (EE-W) Multan 1.787
2 Dy DEO (EE-W) City Multan 5.332
3 Dy DEO (EE-W) Saddar Multan 5.616
4 Dy DEO (EE-M) City Multan 1.501
5 Dy. DO (EE-M) Jalallpur 3.309
Total 17.545
464
The Chief Executive Officer, DEA Multan allowed payment of ad hoc
Allowances 2013 to 2015 amounting Rs 13.599 million to various employees of
DEA during 2017-18 while these ad hoc allowances were not admissible during
that period.
Due to weak internal controls, unjustified allowances were drawn.
Payment of inadmissible allowances resulted in loss of Rs 13.599 million.
The matter was reported to the CEO of DEA in August, 2018 but no reply
was submitted. However, DAC meeting was not convened by the PAO despite
repeated efforts made by Audit. No progress was intimated till finalization of this
Report.
Audit recommends recovery of amount from the concerned besides fixing
of responsibility on the person(s) at fault, under intimation to Audit
[AIR Para No.07]
465
Taxes were also applied on exempt items e.g. android tablets, Cement etc. The
detail is as under:
(Rupees in million)
Sr. No. DDOs Amount
1 Dy. DEO (EE-W) City Multan 4.708
2 Dy. DEO (EE-M) City Multan 1.904
3 Dy. DEO (EE-M) Saddar Multan 5.205
Total 11.817
Due to weak monitoring controls, GST amount was paid by the firms in
doubtful manner.
Doubtful payment of GST resulted in loss of Rs 11.817 million.
The matter was reported to the CEO of District Education Authority and
DDOs concerned in August, 2018 but no reply was submitted. However, DAC
meeting was not convened by the PAO despite efforts made by Audit. No
progress was intimated till finalization of this Report.
Audit recommends inquiry in the matter, complete verification of GST
invoice from FBR besides fixing of responsibility on the person(s) at fault, under
intimation to audit.
[AIR Para No. 13, 12, 09]
466
Punjab Sales Tax and Income Tax Rs 3.006 million into Government treasury
from various labour suppliers, during 2017-18. The detail is as under:
(Rupees in million)
Sr. No. DDOs Amount
1 Dy. DO (EE-W) City Multan 1.403
2 Dy. DO (EE-W) Saddar Multan 1.344
3 Dy. DO (EE-M) City Multan 0.259
Total 3.006
Due to weak internal controls, PST and Income Tax was not deducted
from suppliers.
Non-compliance of Government instructions resulted in over payment and
loss of Rs 3.006 million.
The matter was reported to the CEO of DEA and DDOs concerned in August,
2018 but no reply was submitted. However, DAC meeting was not convened by the
PAO despite repeated efforts made by Audit. No progress was intimated till finalization of
this Report.
Audit recommends recovery of Rs 3.006 million from concerned besides
fixing of responsibility on the person(s) at fault, under intimation to Audit
[AIR Para No.14,10 ,14 ]
467
Due to weak management, excess payments of pay and allowances was
made after superannuation.
Unauthorized payment of pay and allowances after superannuation
resulted in loss of Rs 1.824 million.
The matter was reported to the CEO of DEA in August, 2018 but no reply
was submitted. However, DAC meeting was not convened by the PAO. No
progress was intimated till finalization of this Report.
Audit recommends recovery from the concerned besides fixing of
responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No.03]
468
CHAPTER 15
469
plan and finance maintenance of school, support enrolment and retention,
arrange donation and finances, plan development and may perform any
other role as may be prescribed; and
perform any other function assigned by the Government, a Commission or
a body established by law in the prescribed manner.
DEA Pakpattan manages following educational facilities and institutes:
Description No. of Education Institutes
Chief Executive Offier (Education) 1
District Education Officers (Secondary) 1
District Education Officer (EE-M) 1
District Education Officer (EE-W) 1
District Education Officers (Literacy) 1
Deputy District Education Officers (EE-M) 2
Deputy District Education Officers (EE-W) 2
Higher Secondary Schools (Boys & Girls) 12
High Schools (Boys & Girls) 88
Special Education Schools / Centres 4
Elementary Schools 412
Primary Schools 603
470
(Rupees in Million)
471
(Rupees in Million)
472
There was 29% decrease in budget allocation and 21% increase in
expenditure incurred respectively, while there was overall savings of Rs 246.624
million during 2017-18
473
15.2 AUDIT PARAS
Due to weak internal controls and willful evasion from audit, record was
not produced for audit verification.
Non production of record created doubts regarding legitimacy of
expenditure incurred amounting Rs 98.702 million.
The matter was reported to the CEO of DEA and DDOs concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by PAO, despite repeated efforts made by Audit. No progress was
intimated till finalization of this report.
474
Audit recommends inquiry of the matter besides fixing of responsibility
on the person(s) at fault, under intimation to Audit.
[AIR Para No.6,16,27,4]
475
15.2.2 Irregularities & Non Compliance
477
Due to weak financial management, the budget allocation was made
against “Nil” allocations.
Allocation of funds against “Nil” budget heads resulted in irregular
revised allocation of funds amounting Rs 90.015 million.
The matter was reported to the CEO of DEA in the month of November,
2018 but no reply was submitted. However, DAC meeting was not convened by
PAO, despite repeated efforts made by Audit. No progress was intimated till the
finalization of this report.
Audit recommends regularization of the expenditure from the Finance
Department besides fixing of responsibility on the person(s) at fault, under
intimation to Audit
[AIR Para No.29]
15.2.2.3 Unauthorized expenditure without sanction of DDO and
pre-audit by Divisional Accountant – Rs 68.325 million
According to rule 16 (1) (b) of the Punjab District Authorities (Accounts)
Rules 2017, the Accounts Officer shall perform pre-audit of all payments from
the local funds and public account of a District Authority before authorizing
disbursement of amount.
The CEO District Education Authority Pakpattan allowed the withdrawal
of Rs 68.325 million from cost center PY8996 on account of civil works during
2017-18. The payments were made without pre-audit and maintenance of
required auditable record by the DAO Pakpattan. The entire expenditure was
booked in DEA‟s books of accounts but DAO has passed for payment without
ensuring the sanction order of the DDO / CEO (DEA) Pakpattan. The bills were
passed and signed by the Executive Engineer Buildings Division despite the
Executive Engineer had no such financial powers in the Education Department.
The vouchers were pre-audited by the Divisional Accounts Officer whereas; the
District Accounts Officer was responsible for pre-audit of payments of District
Authorities.
Due to weak financial controls, the payments were made without pre-
audit, maintenance of auditable record and sanction of the proper authority.
478
Violation of the Government rules resulted in unauthorized payments
amounting Rs 68.325 million.
The matter was reported to the CEO of DEA in the month of November,
2018 but no reply was submitted. However, DAC meeting was not convened by
PAO, despite repeated efforts made by Audit. No progress was intimated till the
finalization of this report.
479
(Rupees in million)
Sr. No. DDOs Amount
01 CEO DEA Pakpattan 23.034
02 Deputy District Education Officer (EE-W) Pakpattan 15.129
Total 38.163
Due to weak internal controls, payment was not made through direct
credit system (DCS) in their respective bank accounts by splitting the claims in
less than Rs 100,000.
Violation of rules resulted in irregular expenditure amounting Rs 38.163
million.
The matter was reported to the CEO of DEA and DDOs concerned in the
month of November, 2018 but no reply was submitted. However, DAC meeting
was not convened by PAO, despite repeated efforts made by Audit. No progress
was intimated till finalization of this report.
481
Due to weak management, unjustified claim of arrear bills were drawn
without release of separate budget.
Non observance of rules resulted in irregular withdrawal of huge amount
of arrear bills amounting Rs 9.201 million.
The matter was reported to the CEO of DEA and DDOs concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by PAO, despite repeated efforts made by Audit. No progress was
intimated till finalization of this report.
Audit recommends regularization of the expenditure from competent authority
besides fixing of responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No.11,10,03]
482
convened by PAO, despite repeated efforts made by Audit. No progress was
intimated till finalization of this report.
Audit recommends recovery of Rs 6.278 million besides fixing of
responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No.01,02]
483
Non observance of Punjab Procurement Rules resulted in irregular
purchases amounting Rs 5.099 million.
The matter was reported to the CEO of DEA and DDOs concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by PAO, despite repeated efforts made by Audit. No progress was
intimated till finalization of this report.
Audit recommends inquiry in the matter, regularization of pay and
allowances besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para No.4,2,5,3,2,3]
485
Due to weak financial controls, expenditure was incurred without
preparation of annual plan.
Non observance of guidelines of administrative department resulted in
irregular expenditure of Rs 4.572 million.
The matter was reported to the CEO of DEA and DDO concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by PAO, despite repeated efforts made by Audit. No progress was
intimated till finalization of this report.
Audit recommends regularization of the expenditure from the competent
authority besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
(Amount in Rupees)
Sr. No. Name of DDOs Amount
01 GHS Urban Area Pakpattan 1.164
02 Deputy District Education Officer (EE-W) Pakpattan 1.428
Total 2.592
Due to weak financial controls, purchases were made without stock
entries.
The purchases of Rs 2.592 million without stock entries resulted in
doubtful purchase.
487
The matter was reported to the CEO of DEA and DDOs concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by PAO, despite repeated efforts made by Audit. No progress was
intimated till finalization of this report.
Audit recommends inquiry of the matter besides fixing of responsibility
on the person(s) at fault, under intimation to Audit.
[AIR Para No.03,07]
488
15.2.2.14 Irregular payment of pay & allowances in excess of
sanctioned posts - Rs 1.341 million
According to rule 9 (b) of the Punjab District Authorities Accounts Rules
2017, the drawing and disbursing officer and payee of the pay, allowance,
contingent expenditure or any other expense shall be personally responsible for
any overcharge, fraud or misappropriation and shall be liable to make good that
loss.
The CEO District Education Authority and District Education Officer
(SE) Pakpattan allowed drawing the salary of Rs 1.341 million in excess than the
sanctioned post during 2017-18. The comparison of posts mentioned in Budget
Book with HR Data of DAO Pakpattan revealed that excess employees were
working against the sanctioned posts. Pay and allowances amounting Rs 1.341
million were drawn during 2017-18. The detail is as under:
(Rupees in million)
Sanctione Salary
Cost BP Personal Amoun
Post d Draw Name
Center S No. t
Post n
PY611 16 HEAD CLERK 0 1 3071942 ZAHID GOHAR 0.493
3 2
PY600 2 SECURITY 2 5 3071958 MUHAMMAD SHAHID 0.202
4 GUARD 4
3082535 GHULAM FARID 0.215
0
3091338 GHULAM SABIR 0.146
6
3091489 MUHAMMAD 0.146
0 ANWAAR
3142395 MUHAMMAD 0.139
6 BUKHSH
Total 1.341
Due to weak financial controls, pay and allowances of excess staff than
sanctioned posts were drawn.
Withdrawal of pay and allowances in excess of sanctioned posts resulted
in irregular expenditure of Rs 1.341 million.
The matter was reported to the CEO of DEA and DDO concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by PAO, despite repeated efforts made by Audit. No progress was
intimated till finalization of this report.
489
Audit recommends regularization of the expenditure from the competent
authority besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para No. 2,10]
15.2.2.15 Excess payment of GST on exempted items - Rs 1.018
million
According to Government of the Pakistan, Ministry of Finance, Economic
Affairs, Statistics and Revenue, (Revenue Division) notification No. S.R.O. 896
(I)/2013 dated 4th October,2013,paint, distempers, enamels, pigments, colours,
varnishes, gums, dyes, thinners, polish etc. are exempt from sales tax. Bricks are
also exempt from sales tax till 30.06.2018.
The following DDOs of District Education Authority Pakpattan paid Rs
1.018 million to firms as sales tax on account of purchase of paints, distempers
enamels, petrol varnishes, thinners, polish and bricks. These items were exempt
from sales tax. The payment of sales tax on exempted items resulted in
overpayment and loss to government. The head teachers drew funds on account
of paints and distempers repeatedly without maintaining history sheet. The detail
is given as under.
(Rupees in million)
Sr. No. Name of DDOs Amount
1 Deputy District Education Officer (EE-M) PPN 0.880
2 GGHS Colony Area Pakpattan 0.072
3 GHS Sandy Khan 0.066
Total 1.018
Due to weak internal controls, sales tax was paid on exempted items.
Payment of Sales Tax Rs 1.018 million on exempted items resulted in loss
to government.
The matter was reported to the CEO of DEA and DDOs concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by PAO, despite repeated efforts made by Audit. No progress was
intimated till finalization of this report.
490
Audit recommends recovery of Rs 1.018 million besides fixing of
responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No. 8,7,12]
491
15.2.3.1 Performance
(Rupees in million)
AIR
Sr. Financial Budget Actual
DDOs Para Savings
No Year allocation expenditure
No.
GG HS 91/EB
1 8 2014-18 24.908 14.810 10.098
Arifwala
GHS Urban Area
2 9 2013-18 68.787 23.429 45.358
Pakpattan
GGHS Colony
3 3 2014-18 6.550 4.011 2.539
Area Pakpattan
GHS Sandy
4 1 2011-18 29.957 25.461 4.448
Khan Pakpattan
Total 130.202 67.711
62.443
492
convened by PAO, despite repeated efforts made by Audit. No progress was
intimated till finalization of this report.
Audit recommends regularization of the expenditure from the competent
authority besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
493
15.2.3.3 Unjustified payment of Social Security Benefits –Rs 8.376
million
According to Para No. 1 of letter dated 1st March-2013 of the
Government of The Punjab Service & General Administration Department
(Regulations Wing) , The Chief Minister, Punjab, in exercise of the powers
conferred upon him by Rule 23 of the Punjab Civil Servants (Appointment and
conditions of service) Rules, 1974 is please to order appointment of employees in
BS-1 to 15, recruited on contract basis against the post presently held by them in
various government departments of the Punjab on regular basis. According to
Para No. 05, the salary component of such employees shall be in accordance with
the pay scales plus the usual allowances prescribed for the posts against which
they are being appointed. They will , however not be entitled to the payment of
30% social security benefit in Lieu of Pension or any other pay package being
drawn by them.
The following DDOs of DEA Pakpattan allowed drawing the SSB
allowance Rs 8.376 million to those employees who were regularized in
compliance of above mentioned order. Regularization of these employees was
announced on 1st March-2013 and employees were taking social security
regularly. The social security benefits were not allowed after regularization.
Neither SSB was stopped nor recovered till the dates of audit. The detail is as
under:
Sr. No. DDOs Amount
01 Deputy DEO (EE-M) Pakpattan -
02 GMC HS Arifwala -
03 GHS Urban Area Pakpattan -
04 GGHS Colony Area Pakpattan -
05 CEO Education 8.376
06 Deputy DEO (EE-W) Pakpattan -
07 GHS Sandy Khan -
Total 8.376
495
Unjustified payment of conveyance allowance during vacations / LFP
resulted in loss of Rs 3.187 million.
The matter was reported to the CEO of DEA and DDOs concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by PAO, despite repeated efforts made by Audit. No progress was
intimated till finalization of this report.
Audit recommends recovery from concerned besides fixing of
responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No. 4,7,1,2,3,4,9,10,11,13,14,7,8]
496
The matter was reported to the CEO of DEA and DDOs concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by PAO, despite repeated efforts made by Audit. No progress was
intimated till finalization of this report.
Audit recommends regularization of the expenditure from the competent
authority besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
497
15.2.4 Internal Control Weaknesses
498
Audit recommends reconciliation of budget and expenditure figures with
DAO Pakpattan besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para No.01]
499
The selection of schools for development works against the criteria
resulted in violation of Government instructions.
The matter was reported to the CEO of DEA in November, 2018 but no
reply was submitted. However, DAC meeting was not convened by PAO, despite
repeated efforts made by Audit. No progress was intimated till finalization of this
report.
Audit recommends that strict disciplinary action may be taken against the
inefficient members of prioritization committee, under intimation to Audit.
[AIR Para No. 15]
500
v. An amount of Rs 5.158 million was incurred on establishment of IT LABs
in elementary schools where neither the building particularly required for
IT LAB nor was IT teacher posted in these schools.
Due to weak internal controls, technical bid evaluation was not made
properly and defective and un-necessary procurement was made.
Faulty technical evaluation, purchase of defective equipment and un-
necessary establishment of IT Labs in elementary schools resulted in mis-
procurement of Rs 22.227 million.
The matter was reported to the CEO of DEA in November, 2018 but no
reply was submitted. However, DAC meeting was not convened by PAO, despite
repeated efforts made by Audit. No progress was intimated till finalization of this
report.
Audit recommends regularization of the expenditure from the competent
authority besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
503
(Rupees in million)
Name of Supply Approved Excess
Name of Excess
Article / order Date QTY Rate Amount rate Rate paid
Supplier Payment
Particulars No. (Rs) (Rs)
2,384 12.04.18 10 70,875 708,750 55,000 15,875 0.159
Dell
Technosol 2,387 12.04.18 64 70,875 4,536,000 55,000 15,875 1.016
Optiplex
Pvt. Ltd 2,387 12.04.18 50 70,875 3,543,750 55,000 15,875 0.794
3050 MT
Lahore 2,385 12.04.18 64 70,875 4,536,000 55,000 15,875 1.016
computer
2,386 12.04.18 80 70,875 5,670,000 55,000 15,875) 1.270
Total 4.255
504
work within time limit nor applied for time extension before the expiry period of
work. Penalty amounting Rs 2.492 million was not imposed due to late
completion of work as detailed below:
(Rupees in million)
WO Amount Time
Sr. TS Penalty
No. & Name of Schemes of work limit in
@ 10%
Status
No. Amount order Months
Date
Due to weak internal controls, penalty was not imposed despite non-
completion of works in time.
Non-imposition of penalty resulted in loss to the Government amounting
Rs 2.492 million.
The matter was reported to the CEO of District Education Authority
Pakpattan in November, 2018 but no reply was submitted. However, DAC
505
meeting was not convened by PAO, despite repeated efforts made by Audit. No
progress was intimated till finalization of this report.
Audit recommends recovery amounting Rs 2.492 million besides fixing of
responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No.28]
15.2.4.8 Non refund of NSB funds from schools handed over to PEF
– Rs 1.880 million
According to rule 2.33 of the PFR Vol-I, every Government servant
should realize fully and clearly that he will be held personally responsible for any
loss sustained by Government through fraud or negligence on his part.
The CEO District Education Authority Pakpattan did not ensure to refund
the unspent balance of Rs 1.880 million from school councils of 56 primary
schools which were handed over to Punjab Education Foundation (PEF).
Due to weak internal controls, the unspent balance of NSB funds
available in the school councils of schools transferred to PEF was not refunded to
Government treasury.
Non refund of unspent balance resulted in loss of Rs. 1.880 million.
The matter was reported to the CEO of District Education Authority
Pakpattan in November, 2018 but no reply was submitted. However, DAC
meeting was not convened by PAO, despite repeated efforts made by Audit. No
progress was intimated till finalization of this report.
Audit recommends shifting of unspent balance funds from these closed /
transferred schools to Govt. treasury under intimation to Audit.
[AIR Para No.08]
15.2.4.9 Defective registration / non-renewal and non-registration
of private schools – Rs 1.671 million
According to Section 3 of the Punjab Private Educational Institutions
(Promotion and Regulation) Ordinance, 1984, no institution shall be run unless it
is registered in accordance with the provisions of this Ordinance and the Rules.
An institution in existence on the commencing day shall apply for registration
506
within ninety days from that day and may continue to function without
registration until the application is disposed off. The registration authority shall,
within sixty days from the date of filling of an application for registration, decide
the application.
According to Government of the Punjab Education Department,
notification No. SO (A-I)7-21/81 dated 24th August 1998, Government decided
following rates of registration and annual fee for privately Managed Institution:.
Sr. Registratio Annual Inspection
No Particulars n Fee Fee
. (Rs) (Rs)
College/Polytechnic Commercial/Vocational
1 10000 1000
Institutes
2 High School/Higher Secondary School 70000 1000
3 Elementary School 5000 500
The CEO District Education Authority Pakpattan did not ensure recovery
amounting Rs 1.671 million on account of renewal of registration and annual
inspection fee from various private schools during 2017-18. Audit obtained the
list of registered schools in the District Pakpattan and asked for provision of
renewal record of each school but out of total No. of 588 registered schools
approximately 500 schools were not renewed followed by payment of annual
inspection fee as per rules. The cases of permanently registered schools were
also doubtful and needs review by CEO DEA. There was no provision in Rules
of 1984 that schools could be permanently registered hence all schools registered
after 1984 on permanent basis was void. The detail is as under:
(Rupees in million)
Sr. No. of Rate
Particulars Recoverable Amount
No. Schools (HS/ES)
1 Registration Fee 90 7000/5000 0.630
2 Renewal Fee 500 1000/500 1.041
Total 590 1.671
Due to weak administrative controls, the private schools were not
properly administered.
Poor administration of private schools resulted in non-realization of
inspection as well as registration fee of Rs 1.680 million
507
The matter was reported to the CEO of District Education Authority
Pakpattan in November, 2018 but no reply was submitted. However, DAC
meeting was not convened by PAO, despite repeated efforts made by Audit. No
progress was intimated till finalization of this report.
Audit recommends recovery amounting Rs 1.671 million besides fixing of
responsibility on the person(s) at fault, under intimation to Audit.
508
CHAPTER 16
16.1.1 Introduction
District Education Authority, Sahiwal was established on 01.01.2017
under Punjab Local Government Act 2013. DEA Sahiwal is a body corporate
having perpetual succession and common seal, with the power to acquire / hold
property and enter into contract and may sue and be sued in its name.
The functions of District Education Authority, Sahiwal as described in the
Punjab Local Government Act, 2013 are as under:
establish, manage and supervise the primary, elementary, secondary and
higher secondary schools, adult literacy and non-formal basic education,
special education institutions of the Government in the District;
implement policies and directions of the Government including
achievement of key performance indicators set by the Government for
education;
ensure free and compulsory education for children of the age from five to
sixteen years as required under Article 25-A of the Constitution;
ensure teaching standards, infrastructure standards, student safety and
hygiene standards and minimum education standards for quality education
as may be prescribed;
undertake students‟ assessment and examinations, ranking of schools on
terminal examination results and targets, promotion of co-curricular
activities, sports, scouting, girl guide, red crescent, award of scholarships
and conduct of science fairs in Government and private schools;
approve the budget of the Authority and allocate funds to educational
institutions;
plan, execute and monitor all development schemes of educational
institutions working under the Authority, provided that the Authority may
outsource its development works to other agencies or school councils;
constitute school management councils which may monitor academic
activities;
509
plan and finance maintenance of school, support enrolment and retention,
arrange donation and finances, plan development and may perform any
other role as may be prescribed; and
perform any other function assigned by the Government, a Commission
or a body established by law in the prescribed manner.
DEA Sahiwal manages following educational facilities and institutes:
Description No. of Education Institutes
Chief Executive Offier (Education) 1
District Education Officers (Secondary) 1
District Education Officers (EE-M) 1
District Education Officers (EE-W) 1
District Education Officers (Literacy) 1
District Education Officers (Special Education) 1
Deputy District Education Officers (EE-M) 2
Deputy District Education Officers (EE-W) 2
Higher Secondary Schools (Boys & Girls) 32
High Schools (Boys & Girls) 193
Special Education Schools / Centres 7
Elementary Schools 276
Primary Schools 657
(Rupees in million)
Excess (+) /
2017-18 Budget Actual (%) Saving
Saving (-)
Salary 6,302.301 6,287.217 (15.084) -0.24%
Non-salary 145.615 127.224 (18.391) -12.63%
Development 421.227 209.294 (211.933) -50.31%
Sub Total 6,869.143 6,623.735 (245.408) -3.57%
Receipts 67.142 42.582 (24.560) -36.58%
510
(Rupees in million)
511
(Rupees in million)
512
There was 24% decrease in budget allocation and 18% increase in
expenditure incurred in financial year 2017-18 as compared to financial year
2016-17, while there was overall savings of Rs 245.408 million during 2017-18.
16.1.3 Brief Comments on the Status of Compliance of MFDAC Audit
Paras of Audit Report 2017-18
Audit paras reported in MFDAC of last year audit report which have not
been attended in accordance with the directives of DAC have been reported in
Part-II of Annexure-A.
16.1.4 Brief Comments on the Status of Compliance with PAC Directives
The Audit Reports pertaining to following years were submitted to the
Governor of the Punjab but have not been examined by the Public Accounts
Committee.
Status of Previous Audit Reports
Sr. No. Audit Year No. of Paras Status of PAC Meetings
1 2017-18 17 PAC not constituted
513
16.2 AUDIT PARAS
(Rupees in million)
Sr.
AIR Para No DDOs Subject of Para Amount
No.
Principal GGHSS Farid Town vouched Account were not
1 12
Sahiwal produced 40.471
Government Batala muslim high vouched Account were not
2 5
School sahiwal produced 0.431
Government Higher Secondary vouched Account were not
3 10
School Iqbal Nager produced -
Government mehmodia high vouched Account were not
4 4
school sahiwal produced 2.13
Total 43.032
Due to weak internal controls and willful evasion from audit, record was
not produced for audit verification.
Non-Production of record created doubts regarding legitimacy of
expenditure incurred amounting Rs 43.032 million.
The matter was reported to the CEO of DEA and the DDOs concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
514
Audit recommends that record be produced for audit scrutiny besides
fixing of responsibility on the person(s) at fault, under intimation to Audit.
.
[AIR Para No.12, 05, 10, 04]
515
16.2.2 Irregularities & Non Compliance
517
During audit of DEA Sahiwal, Heads teachers of Primary and Middle
Schools under the administrative control of Deputy District Education Officer
(EE-M), Chichawatni, District Sahiwal incurred expenditure of Rs 40.980 million
from School Council Account of schools during 2017-18. Audit observed the
following irregularities:
i. The funds were withdrawn for different expenditure i.e. repairs of
building, sanitary work, repair of equipment and purchase of durable
goods without pre-audit from District Accounts Office in violation of
above rules.
ii. The expenditure was incurred without observing codal formalities i.e.
inviting tenders / calling quotations as required by the PPRA‟s rules and
Punjab Procurement rules. Mostly bills were found without number &
date and not signed by the members of School Council. The entire
expenditure was incurred by splitting the indents and small bills upto Rs
50,000 were drawn to avoid the tendering process.
iii. The expenditure was incurred by cash withdrawal from bank in excess of
permissible limit despite the fact that all registered firms have their bank
accounts.
iv. The Head of school councils of Elementary and Primary schools insured
expenditure out of NSB funds without preparation of School based Action
plan. Only a few schools provided their action plan but the same were not
signed by the Co-Chairman of School Council. No date of submission of
Action Plan to concerned AEO was mentioned on the Plan. Furthermore,
the Diary register of AEOs were also not produced to Audit to assess the
actual date of submission of Action Plan.
v. No monitoring reports of MEAs, AEOs and members of School Councils
during execution of project was produced to Audit.
vi. Satisfactory completion report of projects were not submitted to Dy. DEO
by the Head teachers / Co-Chairman.
vii. Monthly reports of utilization of funds were not submitted to EDO /CEO
(Education) in violation of NSB Guidelines.
Due to weak administration and close monitoring of schools, purchases
were made from unregistered suppliers out of NSB funds and funds were
incurred without pre-audit.
518
Procurement from unregistered firms and withdrawal of funds without
pre-audit of claims resulted in irregular expenditure of Rs 40.980 million.
The matter was reported to the CEO of DEA and the DDO concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends regularization of expenditure from Finance
Department besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para No.11]
519
despite repeated efforts made by Audit. No progress was intimated till
finalization of this Report.
Audit recommends inquiring of the matter besides fixing of responsibility
on the person(s) at fault, under intimation to Audit.
[AIR Para No.21]
According to Section 4.4.7 of the School Council Policy, 2007 read with
Para 3.4.7 of Guidelines for Utilization of Non-Salary Budget (NSB) in Primary
and Elementary Schools, development works shall be got executed according to
the Government approved design and specifications. Furthermore, according to
NSB Guidelines the School council will prepare the Development Plan of School
as per Form-6. One Copy of development plan will be sent to concern AEO. All
the members of school council will monitor the development work of school and
will ensure the quality, timely completion and low cost of project. The school
council will incur expenditure on development work according to market rate or
less than market rates. On completion of scheme a completion report of scheme
will be sent to Dy. DEO. Moreover, According to rule 12 of the Punjab
Procurement Rules, 2014 procurements over one hundred thousand rupees and up
to the limit of two million rupees shall be advertised on the PPRA‟s website /
print media.
During audit of DEA Sahiwal, Head teachers of Primary and Middle
Schools under the administrative control of Deputy District Education Officer
(EE-M), Chichawatni, District Sahiwal incurred expenditure of Rs 12.249 million
on construction of boundary wall, toilets, water tanki, floor, ECE room, etc.
during 2017-18 from NSB funds. Expenditure was incurred through spitting into
small bills. The work was required to be done through building department as a
deposit work or a prior estimate was got prepared from building department. The
expenditure of Rs 12.249 million on construction of boundary wall held irregular.
i. No estimates of construction work / repair work of building were
presented before the school council prior to start of work but just the
520
general approval of work to be done was obtained without mentioning the
estimated cost of scheme.
ii. Technical expertise of building departments was not taken and estimates
were not sanctioned / got made from the building department.
iii. After completion, work was not verified by the school council or any
other technical expert / representative of Government.
iv. Neither the estimates were made location wise nor the bills were made
location wise.
v. Work done / repaired work was not able to certify and ascertained.
vi. No detail of old material /dismantled material was available on record.
vii. Against the repair work of more than Rs 100,000, no advertisement was
made in PPRA‟s website. The expenditure was done mostly by drawing
bills amounting to Rs 10,000 to 50,000 which depicts that expenditure
was incurred without getting market rates.
viii. Labour of repair work was not paid through muster roll. Labour was also
paid through the invoice of General order supplier which was quite
irregular.
ix. Irregular Lump Sum repair bills were made.
x. Cost of repair work was very high and self-desired rates were applied.
xi. Building material was exempted from Gst but the mostly schools paid Gst
on the same.
Due to weak internal controls, irregular expenditure of Rs 12.249 million
was incurred.
Irregular expenditure resulted in violation of government instructions.
The matter was reported to the CEO of DEA and the DDOs concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends regularization of expenditure from Finance
Department besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para No.12]
521
16.2.2.5 Irregular payment of arrears of pay & allowances
without allocation / release of separate budget- Rs 11.316
million
According to rule 9 (b) of Punjab District Authorities (Accounts) Rules
2017, the drawing and disbursing officer shall be responsible the drawing and
disbursing officer and payee of the pay, allowance, contingent expenditure or any
other expense shall be personally responsible for any overcharge, fraud or
misappropriation and shall be liable to make good that loss.
The following DDOs of District Education Authority Sahiwal paid arrears
of pay Rs 11.316 million to staff during 2017-18. No case of payment of arrears
was submitted to CEO for sanction and no separate budget was released for
withdrawal of pending pays. Huge amount of arrears were drawn without any
check and balance.
(Rupees in million)
AIR
Sr
Para DDOs Subject of Para Amount
No
No
Unauthorized withdrawals of arrears
Dy. DEO (EE-M), of Pay and allowances without budget
1 6 6.724
Chichawatni allocation and sanction of the
competent authority
Principal Government
Higher Secondary School Payment of arrears of Pay and
2 6 of Special Education allowances without separate budget 1.195
(Hearing Impaired) allocation
Sahiwal
Government Girls Model
Doubtful payment of Pay and
3 10 Pilot Secondary School 3.397
allowances through adjustments –
Sahiwal
Total 11.316
522
The matter was reported to the CEO of DEA and the DDOs concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends inquiring of the matter and regularization of
expenditure from Finance Department besides fixing of responsibility on the
person(s) at fault, under intimation to Audit.
[AIR Para No.06, 06, 10]
523
AIR
Sr No Para DDOs Subject of Para Amount
No
Secondary School, Harappa
Government Higher
6 Secondary School Iqbal Irregular purchases through splitting 2.654
3 Nager District Sahiwal
Government Batala muslim Irregular expenditure by splitting the
6 0.516
4 high School sahiwal indents to avoid the tendering process
Government Girls Model
Doubtful expenditure through
1 Pilot Secondary School 2.852
splitting
5 Sahiwal
Government Special
Education School for
1 Irregular purchases through splitting 0.937
Mentally Retarded Children,
6 Sahiwal
Total 10.309
Due to weak financial management the budget was not allocated to the
respective DDOs.
Non allocation of budget to the respective DDOs resulted in irregular
booking of expenditure in the budget of EDO amounting to Rs. 6.389 million.
The matter was reported to the CEO of DEA in November, 2018 but no
reply was submitted. However, DAC meeting was not convened by the PAO,
despite repeated efforts made by Audit. No progress was intimated till
finalization of this Report.
Audit recommends regularization of expenditure from Finance
Department besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para No. 03]
525
During audit of DEA Sahiwal, Principal GGHSS Farid Town Sahiwal
made payment to different staff on account of their claims amounting to Rs 3.130
million during 2015-18. Audit observed that DAO Sahiwal issued cheque in the
name of DDO instead of concerned payee through opening of vendor number.
The detail is as under:
(Rupees in million)
Date Nature of payment Name of payee Designation Amount
14.06.15 Leave encashment Safia Bibi PST 0.163
28.01.16 Leave encashment Tasleem Anjum EST 0.320
10.06.16 Leave encashment Kalsoom Hameed PST 0.243
24.06.17 Leave encashment Balqees Akhtar Najmi EST 0.204
10.01.18 Financial Assistance Sajjad Amin H/O Anila Sukhera (Late) EST 2.200
Total 3.130
526
categories of parents members and general member. The total strength of the
school council has to be in odd number. School council shall be consisted of
parent members, teacher member abd general member. Parent members will more
than 50% of the total members, there will be only one seat of teacher member and
other seats will be for general category of members. School council members will
examine the school and will write their opinion, observation and
recommendations.
During audit of DEA Sahiwal, it was observed that the Headmaster
Government Mehmoodia High School Sahiwal incurred an expenditure of Rs
2.570 million on account of purchases & services of different items during 2010-
18 from NSB fund, Approval of expenditure was taken from the irrelevant
committee which consist of irrelevant members. There was no 50%
representation of Parents members. The copies of CNIC of members were not
available in order to justify their signature. No procedure, voting record, how the
members were selected for the SMC committee was available. No representation
of the DO was available on the selection of SMC committee. Moreover no
signature of DO (SE) was available on the notification of SMC.
Due to weak management purchases were made from irrelevant SMC
committee.
Non-compliance of Government instructions resulted in irregular and
expensive expenditure.
The matter was reported to the CEO of DEA and the DDO concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends regularization of expenditure from Finance
Department besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para No.02]
527
16.2.2.10 Irregular payment of pay & allowances without
sanctioned post - Rs 2.397 million
According to rule 2.31 (a) of Punjab Financial Rules Vol-I, a drawer of
bill of pay, allowances, contingent and other expenses will be held responsible
for any over charges, frauds and misappropriations.
During Audit of DEA Sahiwal, it was observed that Deputy District
Education Officer (EE-M) Chichawatni and Headmaster Mehmoodia High
School Sahiwal, made payment of Rs 2.397 million during 2017-18 on account of
pay and allowances of lecturer, security guard, chowkidar and Mobility Guide
without availability of sanctioned posts in the budget. The detail is as under:
Cost Sanction
Post Working Excess Pers.no. Name of Employee Total
Center Post
Lecturer SC6012 0 1 1 Usman Ali 0.416
30362542 Liaqat Ali 0.500
Chowkidar SC6271 1 2 1
31479695 Faisal Ismial 0. 265
30362548 Gulam Farid 0.423
Security Guard SC6271 0 2 2
31791169 Muhammad Shafique 0. 230
Mobility Guide SC6271 0 1 1 30362540 Muhammad Tahir 0.563
Total 2.397
528
16.2.2.11 Doubtful purchases without stock entries - Rs 2.011
million
As per rule 15.4(a) and 15.5 of the PFR, Vol-I, all materials received
should be examined, counted, measured and weighed, as a case may be, when
delivery is taken and they should be kept in charge of a responsible Government
servant. The receiving Government servant should also be required to give a
certificate that he has actually received the materials and recorded them in his
appropriate stock registers. When materials are issued a written
acknowledgement should be obtained from the person to whom they are ordered
to be delivered or dispatched and when materials are issued from stock for
departmental use, manufacture or sale, etc., the Government servant in charge of
the stores should see that an indent in PFR Form 26 has been made by a properly
authorized person.
The following DDOs of District Education Authority Sahiwal withdrew
funds of Rs 2.011 million on account of purchase of consumable and permanent
storable items during 2013-18. No stock entries of material purchased was made.
The items were purchased repeatedly without maintaining stock registers. The
purchases without maintenance of stock registers could not be verified.
(Amount in Rupees)
Sr. No. DDOs Amount
1 Government Higher Secondary School Iqbal Nager District Sahiwal 1.755
Government Special Education School for Mentally Retarded Children, 0.256
2
Sahiwal
Total 2.011
529
Audit recommends inquiring of the matter and regularization of
expenditure from the Finance Department besides fixing of responsibility on the
person(s) at fault, under intimation to Audit.
[AIR Para No.07, 07]
530
16.2.2.13 Doubtful purchase through computer printed bills/
invoices Rs 1.621 million
532
No. SO(ADP)MISC-409/2013 dated 26.08.2012 “ the SOPs of Inspection
allowance are as under:
Inspection allowance shall be payable on the basis of inspections of the
schools in a month.
In case of less than 100% school inspection, it shall be claim @ 100 per
school.
Inspection allowance shall be admissible during vacation subject to prior
approval of competent authority.
Inspection report prepared by AEOs shall be submitted to Deputy AEOs
concerned along with follow up report of last month inspection.
Inspection allowance shall be payable after verified Inspection report of
immediate controlling officer of AEOs concerned.
During audit of DEA Sahiwal, it was observed that Deputy District
Education Officer (EE-M), Chichawatni allowed payment of Inspection Allowance
amouting Rs 1.275 million during 2017-18 to the AEOs in the pay and allowances in
monthly payroll without fulfilling codal formalities in violation of Government
instructions.
Due to weak internal controls, Irregular payment was allowed.
Non compliance of Government instructions resulted in irregular payment
of Rs 1.275 million on account of inspection allowance.
The matter was reported to the CEO of DEA and the DDO concerned in
November, 2018, but no reply was submitted. However, DAC meeting was not
convened by the PAO, by the PAO, efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends inquiring of the matter and regularization of
expenditure from Finance Department besides action against the person(s) at
fault, under intimation to Audit.
533
16.2.3 Performance
534
Audit recommends regularization of expenditure from the Finance
Department besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para No.18, 3, 9, 4, 5, 2]
535
The matter was reported to the CEO of DEA and the DDOs concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends regularization of expenditure from the Finance
Department besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para No. 17, 06, 02, 02, 02, 10, 02]
536
(Rupees in million)
Sr. No. DDOs Amount
1 Dy. DEO (EE-M), Chichawatni 1.479
2 CEO DEA, Sahiwal 2.307
3 Dy. DEO (EE-M) Sahiwal 0.55
4 Dy. DEO (EE-W) Sahiwal 18.232
Total 22.568
537
administrative control despite direction of the Government and made payment of
Rs 10.598 million during 2017-18 on account of 30% Social Security Benefit.
Due to weak internal controls, payment on account of 30% Social
Security Benefit was made due to non-regularization of the services of the staff.
Non regularization of services of staff despite direction of Government
and payment of Social Security Benefit resulted in loss of Rs 10.598 million.
The matter was reported to the CEO of DEA and the DDO concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends inquiring of the matter and regularization of
expenditure from the Finance Department besides fixing of responsibility on the
person(s) at fault, under intimation to Audit.
[AIR Para No. 11]
539
Due to poor administration, excess payment on account of personal
allowance was made.
Non compliance of the Govnernment instructions resulted in over
payment of Rs. 3.766 million.
The matter was reported to the CEO of DEA in November, 2018 but no
reply was submitted. However, DAC meeting was not convened by the PAO,
despite repeated efforts made by Audit. No progress was intimated till
finalization of this Report.
Audit recommends recovery of Rs 3.766 million from concerned besides
fixing of responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No. 08]
541
Audit recommends recovery of Rs 1.576 million from concerned besides
fixing of responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No. 10, 09]
542
16.2.4 Internal Control Weaknesses
544
entries of each transaction therein against corresponding allocation and make
assessment of expenditure likely to be made during the financial year and takes
measures accordingly.
Chief Executive Officer of DEA, Sahiwal, did not utilize the funds
transferred for the purchase of IT equipment‟s to establish IT Labs in various
Secondary/Higher Secondary and elementary schools during 2017-18 which
resulted in not only blockage of funds but also deprived the students to get the
computer education and violation of the Government instruction.
(Rupees in million)
No. of Amount for
Description Amount
schools each school
Provision of IT Lab in Secondary/Higher 28 2.0 56
Secondary Schools
Provision of IT Lab in elementary Schools 20 0.5 10
Total 66
Due to weak internal controls, funds allocated for establishment of IT labs
could not be utilized.
Non-utilization of funds for the purchase of IT equipment‟s to establish IT
labs resulted in blockage of funds and deprive off the students from basic
education facilities.
The matter was reported to the CEO of DEA in November, 2018 but no
reply was submitted. However, DAC meeting was not convened by the PAO,
despite repeated efforts made by Audit. No progress was intimated till
finalization of this Report.
Audit recommends inquiry in the matter besides fixing of responsibility
on the person(s) at fault, under intimation to Audit.
[AIR Para No. 05]
545
Punjab Procurement Rules while incurring expenditure from NSB funds. The
School Council may allow the Head Teacher to draw an amount for petty
expenditure which should, in no case exceeded to Rs 5,000. If possible all
payment exceeding Rs 10,000 should be made through crossed cheques.
During audit of DEA Sahiwal, it was observed that Head of various
school councils under the administrative control of Dy. DEO (EE-M) Sahiwal
incurred expenditure of Rs 53.083 million out of NSB funds during 2017-18.
Audit observed that expenditure was incurred by splitting the indents and small
bills upto Rs 50,000 were drawn to avoid the tendering process. The expenditure
was incurred by cash withdrawal from bank in excess of permissible limit. The
date of bills of suppliers / traders did not match with the date of cash withdrawal
which depicts that purchases were made / repair work was done from local
market and later on, bills from registered firms were prepared to complete the
codal formalities. No quality / quantity certificate of purchases made / work done
was available on record. Temporary teachers, and other staff were hired from
NSB funds but no agreement for hiring of staff was produced to Audit. The
deduction of Income Tax / Sales Tax was not properly monitored. Procurement
Plan as required under Guideline-4 was not prepared. Proper Stock register of
material purchased was not maintained on the format
Due to weak monitoring, expenditure from NSB funds was incurred in an
irregular manner.
Non observance of rules resulted in irregular expenditure of Rs 53.083
million.
The matter was reported to the CEO of DEA and the DDOs concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends regularization of expenditure from the Finance
Department besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para No.13]
546
16.2.4.4 Non-recovery on account of savings of development funds
Rs 51.087 million
Due to weak internal controls and financial management, the savings were
not credited into account –V.
Non observance of instructions of the Government resulted in non
recovery of savings from XEN Buildings.
The matter was reported to the CEO of DEA in November, 2018, but no
reply was submitted. However, DAC meeting was not convened by the PAO,
despite repeated efforts made by Audit. No progress was intimated till
finalization of this Report.
547
Audit recommends recovery from concerned besides fixing of
responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No.1]
548
Audit recommends inquiry in the matter besides fixing of responsibility
on the person(s) at fault, under intimation to Audit.
[AIR Para No.06]
549
registration number of the recipient, date of issue of invoice, description and
quantity of goods, value exclusive of tax, amount of sales tax; and value inclusive
of tax. Furthermore, according to Notification No. D.O No. 5(21) L&P/97-
4910(S)-FS sales tax return cum payment challan along with supporting
documents required (S.R) under the provision of sales tax Act, 1990 in proof of
payment / deposit of Sales Tax into government treasury are required to be
received from the supplier.
During audit of DEA Sahiwal, it was observed that various Schools
working under following DDOs made payment of GST amounting to Rs 6.689
million and Income Tax Rs.1.341 million to various firms during 2017-18 from
the NSB Grant. It was observed that the suppliers provided fake sales tax returns
in preparing mode, tampered by adding pages among the submitted returns in the
Annexure-C. Only few schools were having receipts for deposit of 1/5th of GST
deposit on Computerized Payment Receipts. The complete returns showing
invoice number and date with the same amount were not produced. In this way,
GST amount collected from those schools was misappropriated by the traders/
general orders suppliers. Mostly invoices were without number and dates for
supplying material and providing services. Taxes were also applied on exempt
items e.g. Android tablet, Cement etc. The detail is as under:
(Rupees in million)
Sr. No. DDOs GST Income Tax Total
1 Dy. DEO (EE-M) Sahiwal 4.330 1.341 5.671
2 Dy. DEO (EE-M), Chichawatni 2.359 - 2.359
Total 6.689 1.341 8.030
Due to weak internal controls, evidence of deposit of GST was not
obtained from supplier.
Non obtaining proof of deposit of GST resulted in loss of Rs5.672
million.
The matter was reported to the CEO of DEA and the DDO concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
550
Audit recommends inquiry in the matter besides fixing of responsibility
on the person(s) at fault, under intimation to Audit.
[AIR Para No. 16, 14]
551
16.2.4.9 Non deduction of Punjab Sales Tax and Income Tax on
services – Rs 1.646 million
According to Punjab Sales Tax on Services Act 2012 vide section 3 (1)
subject to such exclusion as mentioned in Second Schedule, a taxable service is a
service listed in Second Schedule, which is provided by a person from his office
or place of business in the Punjab in the course of an economic activity, including
the commencement or termination of the activity. Furthermore, according to
guidelines of the Non-Salary Budget (NSB) Manual, Punjab Sales Tax @ 16%
and income tax @ 8% from registered company and @ 10% was to be deducted
from Register Dealers / Persons on all kinds of services.
During audit of DEA Sahiwal, it was observed that the heads of
Elementary & Primary Schools under the administrative control of Deputy
District Education Officer (EE-M) Sahiwal did not ensure payment of Punjab
Sales Tax of Rs 1.013 million and income tax Rs 0.633 million in Government
treasury from various labour suppliers.
Due to weak internal controls, Government taxes were not deducted from
suppliers.
Non deduction of Government taxes resulted in loss of Rs 1.646 million.
The matter was reported to the CEO of DEA and the DDO concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO, despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends inquiry in the matter besides fixing of responsibility
on the person(s) at fault, under intimation to Audit.
[AIR Para No. 14]
552
CHAPTER 17
17.1.1 Introduction
District Education Authority, Vehari was established on 01.01.2017 under
Punjab Local Government Act 2013. DEA Vehari is ” body corporate having
perpetual succession and common seal, with the power to acquire / hold property
and enter into contract and may sue and be sued in its name”.
The functions of District Education Authority, Vehari as described in the
Punjab Local Government Act, 2013 are as under:
establish, manage and supervise the primary, elementary, secondary and
higher secondary schools, adult literacy and non-formal basic education,
special education institutions of the Government in the District;
implement policies and directions of the Government including
achievement of key performance indicators set by the Government for
education;
ensure free and compulsory education for children of the age from five to
sixteen years as required under Article 25-A of the Constitution;
ensure teaching standards, infrastructure standards, student safety and
hygiene standards and minimum education standards for quality education
as may be prescribed;
undertake students‟ assessment and examinations, ranking of schools on
terminal examination results and targets, promotion of co-curricular
activities, sports, scouting, girl guide, red crescent, award of scholarships
and conduct of science fairs in Government and private schools;
approve the budget of the Authority and allocate funds to educational
institutions;
plan, execute and monitor all development schemes of educational
institutions working under the Authority, provided that the Authority may
outsource its development works to other agencies or school councils;
constitute school management councils which may monitor academic
activities;
553
plan and finance maintenance of school, support enrolment and retention,
arrange donation and finances, plan development and may perform any
other role as may be prescribed; and
perform any other function assigned by the Government, a Commission
or a body established by law in the prescribed manner.
DEA Vehari manages following educational facilities and institutes:
No. of Education
Description Institutes
Chief Executive Officer (DEA) Vehari 1
District Education Officers (Secondary) Vehari 1
District Education Officers (EE-M) 1
District Education Officers (EE-W) 1
District Education Officers (Literacy) Vehari 1
District Education Officers (Special Education) Vehari 1
Deputy District Education Officers (SE) District Vehari 3
Deputy District Education Officers (EE-M) 3
Deputy District Education Officers (EE-W) 3
Higher Secondary Schools (Boys & Girls) District Vehari 22
High Schools (Boys & Girls) District Vehari 161
Special Education Schools / Centres District Vehari 6
Elementary Schools District Vehari 283
Primary Schools District Vehari 958
Mosque / Madrassa Schools District Vehari 2
(Rupees in million)
Excess (+) /
2017-18 Budget Actual (%) Saving
Saving (-)
Salary 6,773.409 6,350.560 (422.849) -6%
Non-salary 282.925 213.034 (69.891) -25%
Development 1,029.801 126.597 (903.204) -88%
Sub Total 8,086.135 6,690.191 (1,395.944) -17%
Receipts 321.169 205.985 (115.184) -36%
554
(Rupees in million)
555
(Rupees in million)
556
There was 14% decrease in budget allocation and 14% increase in
expenditure incurred respectively during 2017-18 as compared to 2016-17, while
there was overall savings of Rs 1,395.944 million during 2017-18
17.1.3 Brief Comments on the Status of Compliance of MFDAC Audit
Paras of Audit Report 2017-18
Audit paras reported in MFDAC of last year audit report which have not
been attended in accordance with the directives of DAC have been reported in
Part-II of Annexure-A.
17.1.4 Brief Comments on the Status of Compliance with PAC Directives
The Audit Reports pertaining to following years were submitted to the
Governor of the Punjab but have not been examined by the Public Accounts
Committee.
Status of Previous Audit Reports
Sr. No. Audit Year No. of Paras Status of PAC Meetings
1 2017-18 12 PAC not constituted
557
17.2 AUDIT PARAS
Due to weak internal controls and willful evasion from audit, record was
neither properly maintained nor produced for audit verification.
Non-production of record created doubts regarding legitimacy of
expenditure incurred amounting Rs 197.017 million.
The matter was reported to the CEO of DEA and the DDOs concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
558
convened by the PAO despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends that record be produced for audit scrutiny besides
fixing of responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No. 10,14, 06,15]
559
17.2.2 Irregularities and Non Compliance
560
The matter was reported to the CEO of DEA and the DDOs concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends inquiry in the matter besides fixing of responsibility
on the person(s) at fault, under intimation to Audit.
[AIR Para No.06,02,06,08]
561
Audit recommends regularization of expenditure from the Finance
Department besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para No. 09]
562
Audit recommends recovery of Rs 58.752 million besides fixing of
responsibility on the person(s) at fault, under intimation to Audit.
[AIR Para No. 03]
17.2.2.4 Unauthorized advance withdrawal of funds from NSB
funds - Rs 47.487 million
563
17.2.2.5 Unauthorized expenditure by School Councils beyond
permissible limit – Rs 23.645 million
564
17.2.2.6 Uneconomical purchase of various items without
advertisement– Rs 13.626 million
According to rule 8 & 9 of the Punjab Procurement Rules 2014, a
procuring agency shall, within one month of commencement of a financial year,
devise planning for all proposed procurements. A procuring agency shall
announce in an appropriate manner all proposed procurements for each financial
year and shall proceed accordingly without splitting or regrouping of
procurements so planned.
The following DDOs of District Education Authority, Vehari incurred
expenditure of Rs 13.626 million during 2017-18 on account of purchase of
android tablets, desk benches, tables, chairs, motor pumps, water coolers, fans
etc. without advertisement on PPRA website or in the newspapers in violation of
the above rule. All purchases were held uneconomical without open competition.
The detail is as under:
(Rupees in million)
Sr. No. DDOs Amount
1 Dy. DO (EE-W) Vehari 1.982
2 Principal Higher Secondary School Girls Tibba Sultan Pur 4.898
3 Dy. DO (EE-M) Burewala 1.045
4 Principal GGHSS Sheikh Fazil 5.701
Total 13.626
565
Audit recommends regularization of expenditure from the competent
authority besides fixing of responsibility on the person(s) at fault, under
intimation to Audit
[AIR Para No. 7,7,10,20]
(Rupees in million)
Sr. No. DDOs Amount
1 Dy. DEO (EE-W) Burewala 1.812
2 Dy. DEO (EE-M) Burewala 1.091
3 Dy. DEO (EE-M) Vehari 1.731
Total 4.634
566
Due to weak financial controls, excess payment of Personal Allowance
was made.
Non-compliance of the Government instructions resulted in overpayment
of Rs 4.634 million
The matter was reported to the CEO of DEA and the DDOs concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends recovery of amounting Rs 4.634 million besides fixing
of responsibility on the person(s) at fault, under intimation to audit.
[AIR Para No. 01,01,18]
567
17.2.3 Performance
569
Non-compliance of instructions of the Government resulted in irregular
expenditure of Rs 46.943 million.
The matter was reported to the CEO of DEA and the DDOs concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends regularization of expenditure from the competent
authority besides fixing of responsibility on the person(s) at fault, under
intimation to Audit.
[AIR Para No. 01,09]
570
DDOs AIR Para No Amount
Dy. DEO (EE-M) Mailsi 08 3.135
Total 27.278
Audit observed the following irregularities:
571
convened by the PAO despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends regularization of expenditure from the competent
authority besides fixing of responsibility on the person(s) at fault, under
intimation to Audit
[AIR Para No. 14,09,11,10,08]
572
The matter was reported to the CEO of DEA and the DDOs concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends regularization of expenditure from the Finance
Department besides fixing of responsibility on the person(s) at fault, under
intimation to Audit
[AIR Para No. 09,01,6,13,15]
574
Audit recommends inquiring of the matter besides fixing of responsibility
on the person(s) at fault, under intimation to Audit
[AIR Para No. 07]
575
Audit recommends inquiring of the matter and regularization of
expenditure from the Finance Department besides fixing of responsibility on the
person(s) at fault, under intimation to Audit
[AIR Para No.7]
17.2.3.8 Doubtful purchase of consumable items without stock
entries - Rs 2.664 million
According to rule 15.4(a) and 15.5 of the PFR, Vol-I, all materials
received should be examined, counted, measured and weighed, as the case may
be, when delivery is taken and they should be kept in charge of a responsible
Government servant. The receiving government servant should also be required
to give a certificate that he has actually received the materials and recorded them
in his appropriate stock registers. When materials are issued, a written
acknowledgement should be obtained from the person to whom they are ordered
to be delivered or dispatched and when materials are issued from stock for
departmental use, manufacture or sale, etc., the government servant in charge of
the stores should see that an indent in PFR Form 26 has been made by a properly
authorized person.
During audit of DEA Vehari, it was observed that Heads of various
primary and middle school working under the administrative control of Dy. DEO
(EE-W), Vehari made purchases of the different store articles valuing Rs 2.664
during 2017-18. Purchase and consumption of these items was held doubtful as
no stock registers showing the receipts and consumption of articles was
maintained.
Audit is a view that due to weak financial controls, the receipts and
consumption record of articles was not maintained.
Purchase and consumption of store items without stock entries resulted in
doubtful expenditure of Rs2.664 million.
The matter was reported to the CEO of DEA and the DDO concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
576
Audit recommends inquiry in the matter besides fixing of responsibility
on the person(s) at fault, under intimation to Audit
[AIR Para No. 03]
17.2.3.9 Illegal provisional registration of private schools and non-
recovery of fine - Rs 1.500 million
According to School Education Department, Government of the Punjab
letter No. SO(A-1) 8-2012 (A) (P-I) dated 25th November 2015, provisional
registration certificate for a period of one year in respect of private school may be
issued where there is shortage of any documents so that educational activities of
the student enrolled may not suffer.
Chief Executive Officer, DEA Vehari issued provisional registration for
five years to 62 private schools despite the fact the schools did not fulfill the
requirements of permanent registration as per Education Code. This resulted in
irregular registration of private schools beyond the mandate of the CEO. Schools
were registered from 2015-2018 without imposition of fine @ Rs 100 per day
amounting Rs 1.500 million as detailed below:
(Rupees in million)
Year of Total Period of Fine for late approximate
registration Number of registration registration fine
School
2017-18 62 2015 to 2018 Rs 100 per day 1.500
Due to weak internal controls, private schools were extended undue
favour by issuing provisional registration for a period of five years instead of one
year in violation of rules.
Non-observance of instructions of the Government resulted in provisional
registration and non imposition of fine Rs 1.500 million.
The matter was reported to the CEO of DEA in November, 2018 but no
reply was submitted. However, DAC meeting was not convened by the PAO
despite repeated efforts made by Audit. No progress was intimated till
finalization of this Report.
577
Audit recommends inquiry in the matter besides fixing of responsibility
on the person(s) at fault, under intimation to Audit
[AIR Para No. 04]
17.2.3.10 Wrong fixation of pay and non deduction of GP fund,
Group Insurance and Benevolent Fund - Rs 1.055 million
578
17.2.4 Internal Control Weaknesses
(Rupees in million)
DDOs AIR Para No Amount
Dy. DEO (EE-W) Mailsi 15 57.707
Dy. DEO (EE-M) Mailsi 07 172.176
Total 229.883
Due to weak monitoring, NSB funds were not utilized as per NSB
guidelines.
Non-compliance of the Government instructions resulted in irregular
expenditure of Rs 229.883 million.
The matter was reported to the CEO of DEA and the DDOs concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
579
convened by the PAO despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends regularization of expenditure from the competent
authority besides fixing of responsibility on the person(s) at fault, under
intimation to Audit
[AIR Para No. 15,07]
580
The matter was reported to the CEO of DEA and the DDOs concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends inquiring of the matter besides fixing of responsibility
on the person(s) at fault, under intimation to Audit
[AIR Para No. 13, 5,10]
581
Audit recommends recovery of Rs 5.878 million besides fixing of
responsibility on the person(s) at fault, under intimation to Audit
[AIR Para No. 15]
17.2.4.4 Loss due to overpayment of GST of exempted items – Rs
1.563 million
According to government of the Punjab Finance Department letter No.
S.O Tax 1-19/97 dated 04.08.2007, department had to recover 1/5th of total sale
tax. Remaining amount should be deposited by the suppliers and proof should be
produced to audit.
During audit of DEA Vehari, it was observed that Heads of the
elementary and primary schools working under the administrative control of
Deputy District Education Officer (EE-M), Vehari incurred expenditure on
account of purchase of such store which were exempted from sales tax and made
over payment amounting Rs 1.563 million on account of sales tax on these items.
Due to weak financial controls, GST was paid on exempted items.
Payment of GST of exempted items resulted in loss of Rs 1.563 million.
The matter was reported to the CEO of DEA and the DDO concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends recovery of Rs 1.563 million besides fixing of
responsibility on the person(s) at fault, under intimation to Audit
[AIR Para No. 08]
17.2.4.5 Unauthorized payment of conveyance allowance to the
staff during leave– Rs 1.300 million
582
During audit of DEA Vehari, it was observed that District Education
Officer (EE-M) Vehari, allowed long leave to various staff under his
administrative control during 2017-18 but recovery on account of conveyance
allowance amounting Rs 1.300 million was not made for leave period.
Due to weak internal controls, unauthorized payment was made on
account of conveyance allowance.
Non-deduction of conveyance allowance during leave period resulted in
unauthorized payment and loss of Rs 1.300 million.
The matter was reported to the CEO of DEA and the DDO concerned in
November, 2018 but no reply was submitted. However, DAC meeting was not
convened by the PAO despite repeated efforts made by Audit. No progress was
intimated till finalization of this Report.
Audit recommends recovery of amounting Rs 1.300 million besides fixing
of responsibility on the person(s) at fault, under intimation to Audit
[AIR Para No. 10]
583
ANNEXURE
584
Annexure – A
Part-I
Memorandum for Departmental Accounts Committee Paras Pertaining
to Current Audit Year 2018-19
(Rupees in million)
Sr. Para
DDOs Subject Amount
No. No.
District Education Authority Bahawalnagar
1 2 Unjustified expenditure on stationery 0.249
2 3 Irregular expenditure on Civil Woks 0.102
Non recovery of registration fee and renewal
3 7 0.253
fee from private schools
Non conduction of annual inspection of private
4 8 0.233
District Education schools and non recovery of inspection fee
Authority, BWN Unjustified expenditure on account of
5 10 0.243
advertisement charges
Non creation of OSD posts for payment salary
6 11 -
to families of deceased persons
Non compliance of audit /DAC directives on
7 12 -
preceding audit reports
Loss due to inadmissible payment of Charge
8 3 0.15
Allowance to AEOs etc
Loss due to payment of inadmissible
9 5 0.138
allowances
Overpayment of Charge Allowance to Head
10 Dy. DEO (EE-M) 8 0.077
Teachers of Schools Shifted to PEF
CTN
11 12 Misappropriation of funds 0.882
Unjustified expenditure on account of GST on
12 13 0.033
purchase of Bricks
Unauthorized expenditure on account of
13 14 0.138
Income Tax
Unauthorized excess withdrawal of pay and
14 3 0.559
allowance after regularization
15 4 Irregular purchase from the black listed firms 0.054
16 6 Non reconciliation of expenditure statement 30.327
Loss to government due to payment of
17 Govt. Rizvia 7 0.028
conveyance allowance during leave periods
Islamia High
School, HND Deterioration of Government property due to
18 8 0.05
non auction
Medical charges, TA bills and bills of Others
19 9 0.001
head of account
Doubtful expenditure on repair of machinery
20 10 0.239
and furniture
585
Sr. Para
DDOs Subject Amount
No. No.
21 12 Unauthorized payment of travelling allowance 0.012
22 4 Unauthorized payment of travelling allowance 0.143
Unjustified withdrawal of POL without
23 5 0.829
approved tour programmes on monthly basis
Doubtful expenditure on repair of machinery
24 6 0.718
and furniture
25 7 Unjustified expenditure on photo copies 0.449
Unauthorized payment of conveyance
26 8 0.031
allowance during vacations
District Education
27 9 Doubtful expenditure on repair of vehicles 0.231
Officer (SE)
28 10 Recovery from travelling allowance bills 0.161
Less deduction of income tax and over
29 12 0.03
payment of sales tax
Loss to Government due to misappropriation of
30 13 0.009
used mobil oil
Excess charging of rates of POL than the rates
31 14 0.009
given on OGRA web site
32 16 Non-compliance of previous audit reports -
Unauthorized excess withdrawal of pay and
33 1 0.384
allowance after regularization
Unauthorized payment of conveyance
34 2 0.381
allowance during summer and winter vacations
Loss to Government due to payment of
35 5 0.015
Principal GGHSS conveyance allowance during leave periods
36 Dunga 7 Excess payment of Sales Tax 0.043
Doubtful expenditure on repair of machinery
37 8 0.152
and furniture
Un-authorized / doubtful expenditure on
38 9 0.097
account of purchase of coal and ice
39 11 Non-compliance of previous audit reports -
Irregular expenditure without sanction from the
40 1 6.9
competent authority
Doubtful difference between departmental
41 2 expenditure statement and FI data maintained 7.384
in District Accounts Office
42 3 Non vacation of occupational land of schools -
Dy. DEO (EE-W)
Probable misappropriation due to non deposit
43 BWN 4 0.081
of sale proceeds of trees
44 5 Irregular maintenance of cash books by schools 2.575
Irregular expenditure through SC without
45 7 1.61
notification from competent authority
Non-compliance /unknown status of
46 10 -
observations issued in previous year Audit
586
Sr. Para
DDOs Subject Amount
No. No.
47 12 Unjustified payment of charge allowance 0.274
Non-imposition / payment of Punjab Sales Tax
48 17 0.112
and income tax on services
Loss due to payment of SSB after
49 18 0.112
regularization
Unjustified payment of salary after transfer of
50 19 0.068
employees
Irregular/overpayment payment of sales tax on
51 20 0.154
Tablets by school council‟s
Non taking of actions against teacher due to
52 21 habitual misconduct, inefficiency and poor -
administration
Irregular drawl of advance increment without
53 22 0.038
completion of six months service
Irregular Award of Advance Increments to
54 2 0.449
School Teachers
Un-authorized drawl of pay & allowances after
55 3 0.104
regularization
56 4 Less receipt of NSB funds asper release order 0.792
57 5 Less-refund of Rs34,607 from NSB funds 0.035
Irregular grant of advance increments to F.A
58 HM GGHS City 6 0.164
PTC teacher recovery
BWN
59 8 Non deduction of GST on repair/ services 0.06
60 9 Unjustified expenditure in excess of demand 0.541
61 10 Non-utilization of NSB funds / unspent balance 1.083
62 11 Unjustified payment of laborcharges 0.095
63 12 Non-compliance of previous audit report -
Irregular expenditureof Rs 583,104 on
64 13 0.583
purchase of furniture
Unjustified expenditure of Vocational &
65 1 1.755
Manpower training
Non-achieving of District target of NFBE
66 2 -
Teachers as per Revised Merged P-C-1
DEO (Literacy),
Unjustified expenditure of transportation
67 BWN 4 0.118
charges
68 5 Irregular payment of T.A/D.A 0.025
69 6 Misclassification of Expenditure 43.903
70 7 Non-conformation of deposit of GST 0.037
71 4 Loss due to payment of irrelevant allowances 0.013
Loss due to non deposit of sale proceed of used
72 Special Education 5 0.078
mobil oil
Center BWN
Loss due to purchase of POL at higher rates
73 7 0.097
than the rates fixed by OGRA
587
Sr. Para
DDOs Subject Amount
No. No.
Loss due to non auctioning of old /
74 8 0.15
unserviceable stock and dry trees
Loss due to misappropriation of funds through
75 9 0.499
doubtful billing
Loss due to Showing Higher Rates of Store
76 10 0.093
Items
77 12 Non maintenance / production of record -
Loss due to non auctioning of old /
78 6 0.15
unserviceable stock and dry trees
Loss due to Misappropriation of Funds through
79 7 0.237
Doubtful Billing
HM GHSS Meclod
Loss due to poor quality construction of newly
80 Gung 9 -
built multipurpose hall
Loss due to encroachment of school land in
81 10 -
commercial area
82 11 Non maintenance / production of record -
Loss due to Misappropriation of Funds through
83 5 0.052
Doubtful Billing
84 7 Loss due to encroachment of schools‟ land -
Loss due to Showing Higher Rates of Store
85 8 0.026
Items
Doubtful consumption of store items by
86 11 maintaining improper disbursement record of 0.18
store items
87 12 Loss due to doubtful consumption of POL 0.185
Un-justified payment of Inspection Allowance
88 14 / Extra Duty Allowance during summer 0.087
Dy. DEO (EE-W) vacations
MND Loss due to overpayment payment of charge
89 15 0.016
allowance
Non-deposit of sale proceeds of old material
90 16 0.158
into treasury
91 17 Loss due to misappropriation of NSB funds 0.383
Irregular expenditure regarding repair of
92 19 4.976
school buildings
Loss due to showing purchases at higher rates
93 20 1.053
by “School Councils”
Loss due to claiming unjustified / unnecessary
94 21 1.092
expenses
95 22 Non maintenance / production of record -
Loss to Government due to payment of
96 GHS Model 1 0.061
irrelevant allowance during Leave Period
Chistian
97 3 Unauthorized Drawl of Mobility / Conveyance 0.015
588
Sr. Para
DDOs Subject Amount
No. No.
allowance during Winter vocation period
98 5 Irregular award of Advance Increments 0.259
Loss to Government Due to Unjustified Repair
99 6 0.095
Work
Irregular payment of Pay & Allowances due to
100 8 1.585
Change of Cadre
Loss to govt. due to non compliance of audit
101 10 0.252
observations of previous period
Deterioration of Government property due to
102 3 0.05
non auction
Irregular payment of Pay & Allowances due to
103 4 2.036
Change of Cadre
Loss to Government Due to Unjustified Repair
104 5 0.065
Work
105 7 Excess Utilization of Budget 0.28
HM GGHS 170/M Unjustified expenditure on account of
106 8 0.03
stationery
107 10 Unauthorized Retention of Cash Balances 0.845
Loss to Government due to non–payment of
108 11 0.018
GST
109 12 Non Auction of old material + old newspaper 0.01
Loss to Government due to Irregular Drawl of
110 13 0.09
Integrated allowance
Irregular payment of pay & allowances due to
111 4 0.753
change of cadre
112 6 Non Utilization of Budget 0.039
113 HM GGHS Chak 8 Unauthorized retention of cash balances 1.196
No. 6/1-R HND Loss to Government due to unjustified repair
114 9 0.01
work
Unauthorized appointment of Elementary
115 10 0.312
School Educator (ESE) irrelevant qualification
Irregular award of advance increments to
116 3 elementary school teachers on account of 0.312
B.Ed& M.A. recovery
Irregular payment of special conveyance
117 9 0.107
allowance
Dy. DEO (EE-W) Sanction of expenditure of Rs. 4.100 million
118 10 4.1
CTN beyond competency
Loss due to unjustified payment of irrelevant
119 11 0.097
allowances
Overpayment of Rs. 24,000 on account of
120 18 0.024
Charge Allowance
121 19 Non-compliance of observations issued in -
589
Sr. Para
DDOs Subject Amount
No. No.
previous year Audit
Loss to government due to unjustified payment
122 2 0.071
of irrelevant allowance,
Unauthorized Payment of Charge Allowance to
123 4 0.096
AEOs recovery
Doubtful payment of salary with doubtful bank
124 7 18.655
account No
Doubtful payment of salary with doubtful
125 8 0.987
CNIC No.
126 9 Doubtful expenditure on hot & coal 0.04
Loss to government due to payment of ad-hoc
127 10 relief allowances after their merge into basic 0.43
pay
Loss due to excess payment of pay &
128 11 0.083
allowances after retirement
Dy. DEO (EE-M) Recovery of pay allowances during leave with
129 HND 12 0.081
half pay
Loss to government due to payment of taxes
130 14 0.114
out of school fund
131 16 Loss to govt. due to non-deduction of taxes 0.106
Un-justified expenditure due to without
132 17 13.68
signature from school council members
133 18 Non deduction of PST on repair expenditure 0.714
134 19 Unjustified expenditure on various itmes 0.078
Un-justified expenditure regarding repair /
135 20 0.796
construction of school buildings,
Blockage of Government money due to non-
136 21 2.596
utilization of NSB Fund
137 23 Non-compliance of previous audit report -
138 24 Improper maintenance of stock registers 0.05
Excess payment due to purchase of POL
139 4 0.025
without observing the OGRA rates
Loss to government due to non-deduction of
140 5 0.029
GST on purchase of POL, recovery thereof
Un-authorized purchase of POL from
141 6 0.143
unregistered petrol pump
DEO (EE-W) Un-justified expenditure of different
142 BWN 7 0.231
accounting head
143 8 Non-Production / maintenance of Record -
144 9 Unjustified payments of repair & maintenance 0.615
145 10 Non disposal of used mobile oil 0.029
146 11 Non-auction of various items 0.035
147 12 Misappropriation of Funds through Fictitious 0.08
590
Sr. Para
DDOs Subject Amount
No. No.
Billing
148 13 Non finalization of enquiry -
149 15 Non-compliance of previous audit report -
District Education Authority Bahawalpur
Loss due to running of unregistered private
150 CEO (DEA) BWP 8 0.66
schools
Irregular expenditure without sanctions by
151 3 0.771
DDO
152 4 Unjustified expenditure without any demands 0.279
Loss due to Non accountal of various store
153 5 0.13
items
Unjustified expenditure on account of repair of
154 Govt. Technical 7 0.119
furniture
High School, BWP
Irregular expenditure on account of repair
155 8 0.412
works
Non auction and deterioration of Government
156 10 -
Properties
Non-collection of proof of Sales Tax from
157 13 0.141
Firms
Loss due to Misappropriation of Funds through
158 8 0.377
Doubtful Billing
DEO (EE-W) BWP
Loss due to Showing Higher Rates of Store
159 9 0.013
Items
Loss due to Non Deposit of Sale Proceed of
160 5 0.028
Special Education Used Mobil Oil
Center, APE Loss due to Showing Higher Rates of Store
161 7 0.043
Items
Loss due to non deduction of various
162 2 allowances from occupants of Government 0.091
residences within office‟s premises
Loss due to Purchase of POL at Higher Rates
163 8 0.145
than the Rates Fixed by OGRA
Special Education
Loss due to Non Deposit of Sale Proceed of
164 Degree College, 9 0.04
Used Mobil Oil
BWP
Loss due to Misappropriation of Funds through
165 10 0.362
Doubtful Billing
Loss due to Showing Higher Rates of Store
166 11 0.061
Items
167 12 Misclassification of expenditure 0.031
Loss to Govt. due to Non Imposing Penalty to
168 6 0.171
Contractors for Late delivery of IT Equipment
DEO (SE) BWP
169 7 Difference in issued Stock to end user 0.845
170 8 Unjustified expenditure on account of 1.037
591
Sr. Para
DDOs Subject Amount
No. No.
stationery
Irregular Expenditure on Purchase of
171 3 0.196
Stationary
172 9 Wasteful Expenditure of Earth Work / Filling 0.075
Doubtful Expenditure out of NSB On account
173 10 0.191
of Uniform
Unauthorized Appointment and Re-
174 13 0.505
appointment of Terminated staff
Dy. DEO (EE-W) Non-Deduction of Punjab Sales Tax on repair
175 14 0.102
BWP City & maintenance
Likely Misappropriation of funds due to
176 15 purchase of building material without any 0.348
consumption record
Loss to govt. due to purchase of POL at higher
177 16 0.009
rates than the rates fixed by OGRA
Misappropriation of funds on distribution of
178 18 -
stipend loss in thousand
Loss to Government due to irregular award of
179 GGHSS Khanqah 6 0.619
Advance Increments
Shareef
180 8 Irregular expenditure on purchase of furniture 0.195
Irregular expenditure on purchase of durable
181 2 0.135
goods
Loss to Government due to irregular award of
182 GGHSS Mubarak 12 0.639
Advance Increments
Pur
183 15 Unauthorized up-gradation of scale 0
Irregular payment of Conveyance Allowance
184 16 0.254
during winter vocation
Irregular awards of advance increments to
185 GHSS Channi 4 elementary school teachers on account of B. Ed 0.097
Goth & M.A recovery
186 11 Non-compliance of previous audit report -
Recovery on account of late deposit of Medical
187 4 0.703
Certification
Unauthorized excess withdrawal of pay and
188 5 0.469
allowance after regularization
Dy. DEO (EE-M)
Non finalization of inquiry decision regarding
189 Hasilpur 7 0.2
theft of trees
Loss due to payment of inadmissible
190 9 0.24
allowances
191 10 Excess payment of Sales Tax 0.47
Loss to govt. due to payment of conveyance
192 GGHS Multani 1 0.064
allowance during leave period
Gate, BWP
193 2 Unauthorized payment of mobility allowance 0.195
592
Sr. Para
DDOs Subject Amount
No. No.
during winter vocation
194 3 Irregular purchases from the black listed firm 0.154
195 4 Excess payment of Sales Tax 0.032
Doubtful expenditure on repair of machinery
196 6 0.291
and furniture
Loss due to payment of inadmissible
197 7 0.011
allowances
Non action against the person involved in
198 9 0.052
nefarious activities
199 10 Unjustified payment of inspection allowance 0.03
Dy. DEO (EE-M)
Loss due to payment of inadmissible
200 BWP City 11 0.116
allowances
201 12 Overpayment of Charge Allowance 0.06
202 13 Loss due to overpayment of HRA 0.058
203 4 Overpayment of Charge Allowance 0.574
Loss due to payment of inadmissible
204 6 0.045
Dy. DEO (EE-M) allowances
Yazman Loss due to unauthorized award of advance
205 7 0.247
increments
206 11 Unjustified expenditure on HRA 0.042
Loss due to payment of SSB after
207 3 0.164
regularization
Unjustified payment of salary after resignation
208 Dy. DEO (EE-W) 4 0.055
of employees
Khairpur Tamewali
209 7 Overpayment of Charge Allowance 0.06
Loss due to payment of inadmissible
210 11 0.016
allowances
District Education Authority Rahim Yar Khan
Award of contract to self favored firm without
211 1 2.378
participation in bidding
212 4 Lapse of funds 78
Loss due to non deduction of LD charges for
213 6 0.122
late supplies and wrong calculations
Loss due to non-deduction of CA despite
214 7 0.17
designated vehicles
CEO (DEA) RYK
Unauthorized release of supplementary grant in
215 8 5.985
violation of Austerity Measures
216 14 Unjustified payment of SSB 6.48
217 16 Irregular drawl of TA/DA without approval 0.092
Non disbursement of money of 1st Quarter
218 19 0.61
2016
219 20 Non finalization of pending inquiries -
593
Sr. Para
DDOs Subject Amount
No. No.
Short supply of furniture and payment without
220 22 0.33
imposing penalty
Non taking of actions against the teachers
221 23 -
involved in Harassments
Non-compliance of observations issued in
222 25 -
previous year Audit
Loss due to unauthorized drawl of HRA and
223 4 0.133
C.A
Loss due to excessive expenditure on
224 5 0.06
Inspection Allowance
225 7 Unjustified consumption of POL 0.042
226 8 Misclassification of expenditure 0.096
DEO (SE) RYK
227 9 Unjustified expenditure on repair of Vehicle 0.293
Unjustified Expenditure through Fictitious
228 10 0.156
Billing
Unjustified expenditure on purchase of
229 11 0.622
stationery
230 12 Non auction of Scrap 0.05
231 5 Doubtful expenditure on repair of vehicles 0.96
Unauthorized excess withdrawal of pay and
232 7 0.092
allowances after regularization
233 9 Unjustified expenditure on photo copies 1.068
Doubtful expenditure on repair of machinery
234 DEO (EE-M) 10 0.849
and furniture
Rahim Yar Khan
Loss to Government due to misappropriation of
235 12 0.029
used mobil oil
236 13 Misappropriation of POL costing 0.02
Non verification of deposit of Sales Tax on
237 14 0.62
purchases
Overpayment of on account of qualification
238 4 0.106
allowance
Irregular expenditure of Rs. 15.102 million due
239 9 15.102
to appointment during ban period
240 10 Unauthorized withdrawal on construction work 3.365
Release of salaries Rs. 15.266 million without
241 Dy. DEO (EE-M) 11 approved medical fitness certificates from 15.266
Rahim Yar Khan medical board
Unjustified retention of cash in hand of NSB
242 17 3.728
funds
Irregular award of advance increments to
243 18 elementary school teachers on account of B.Ed 0.353
& M.A. recovery
244 19 Irregular Grant of Advance Increments to F.A 0.124
594
Sr. Para
DDOs Subject Amount
No. No.
PTC Teacher Recovery
Release of pay Rs. 3.372 million before
245 20 3.372
verification of academic degrees
Overpayment of Rs. 88,000 on account of
246 21 0.088
charge allowance
Non-compliance of observations issued in
247 22 -
previous year Audit
Overpayment of Rs.119,405 due to irregular
248 4 0.119
award of Advance Increment
Overpayment of on account of qualification
249 5 0.564
allowance
Irregular expenditure of Rs. 6.795 million due
250 9 to appointment during ban period and 6.795
accepting in-valid medical fitness certificate
Release of pay Rs. 3.190 million before
251 10 3.19
verification of academic degrees
Irregular Grant of Advance Increments to F.A
252 13 0.373
PTC Teacher Recovery
Dy. DEO (EE-W) Irregular award of advance increments to
253 Rahim Yar Khan 15 elementary school teachers on account of B.Ed 0.141
& M.A. recovery
Loss to Government Rs. 233,834 due to non
254 17 0.234
provision of released funds
255 18 Unjustified advance payment 1.054
Overpayment of Rs. 30,000 on account of
256 20 0.007
Charge Allowance
257 22 Doubtful drawl of funds on fictitious bills 0.218
Loss due to excess payment of Income & Sales
258 23 0.473
Tax
Non-compliance of observations issued in
259 24 -
previous year Audit
260 1 Suspected misappropriation in NSB funds 0.507
Doubtful expenditure by preparing fictitious
261 2 0.647
cash book
Unauthorized payment of pay and allowances
262 9 0.495
after death of employees
Dy. DEO (EE-W) Non deduction of Income tax on repair
263 13 0.892
Liaqat Pur expenditure
264 17 Irregular maintenance of cash books by schools 0.541
Unjustified expenditure on account of repair
265 24 0.05
works
Doubtful/Unjustified expenditure without any
266 25 0.78
demands
595
Sr. Para
DDOs Subject Amount
No. No.
Non-collection of proof of Sales Tax from
267 26 0.093
Firms
Non-compliance of observations issued in
268 27 -
previous year Audit
269 1 Overpayment of DTE allowance 0.101
270 4 Irregular transfer of NSB to shelter less schools 3.601
Misappropriation on account of repair of
271 5 0.077
vehicle
Unjustified expenditure on civil work by
272 6 3.394
schools of demolish buildings Rs 3.394 million
Doubtful expenditure on purchase and issuance
273 8 0.706
of stock
274 12 Non accountal into stock 0.957
Non recovery of penalties imposed by the
275 15 0.101
competent authorities
276 18 Un-authentic of purchase of assets 0.399
Loss to government due to payment of taxes
277 19 0.109
out of school fund
Dy. DEO (EE-M)
Liaqat Pur Blockage of Government Money due to Non-
278 20 9.53
utilization of NSB Fund
Un-authorized payment of qualification
279 22 1.068
allowance
Unauthorized Payment of Charge Allowance to
280 23 0.143
AEOs recovery
Unauthorized Payment of Charge Allowance
281 24 0.498
recovery
282 25 Loss to govt. due to payments on higher rates 2.245
Loss due to unauthorized grant of Conveyance
283 28 0.06
Allowance
Unauthorized payment of pay and allowances
284 30 0.058
during EOL period
Non verification of expenditure statements
285 32 721.469
from DAO
Loss due to unauthorized payment of salary
286 2 0.152
during the period of EOL
287 8 Payment of salary to absent employees 0.437
Dy. DEO (EE-W)
Unauthorized expenditure on account of GST
288 Sadiq Abad 10 0.261
Tax
Unjustified expenditure on repair of IT
289 13 0.05
equipments
Un-justified expenditure of exhibition fairs and
290 GGHSS Chak 1/P, 3 0.129
other national celebration
Khan Pur
291 4 Un-justified expenditure of hot & cold 0.079
596
Sr. Para
DDOs Subject Amount
No. No.
292 5 Fictitious / bogus billing of different heads 0.145
293 7 Loss to government due to paid on higher rates 0.182
294 8 Unjustified expenditure of various heads 0.082
Irregular awards of advance increments to
295 9 elementary school teachers on account of B. Ed 0.223
& M.A recovery
Non-accountal into stock registers of
296 10 0.115
consumable items
297 11 Unjustified payment of arrear in utilities bills – 0.056
298 12 Non-auction of dry trees 0.105
299 13 Unjustified payment of irrelevant allowance, 0.022
Doubtful payments of repair and maintenance
300 15 0.375
without maintenance of history sheet registers
301 16 Improper maintenance of stock registers 0.647
Un-justified expenditure due to without
302 17 1.856
signature from school council members
303 5 Loss to government due to paid on higher rates 0.138
Non finalization of show cause notice due to
304 8 non-performing of official duty and recovery 0.329
of pay and allowance
Un-authorized drawl of pay & allowances after
305 9 0.013
regularization
Purchase of POL without observing the OGRA
306 12 0.176
rates and non-deduction of GST
Unjustified payments of repair & maintenance
307 16 1.49
of bus
Un-authorized drawl of TA/DA and non-
308 17 0.156
production of bill
Un-authorized purchase of POL from
309 GGHSS Model, 18 1.432
unregistered petro pump
Khan Pur
Irregular awards of advance increments to
310 19 elementary school teachers on account of B. Ed 0.193
& M.A recovery
311 21 Non-accountal into stock of consumable items 0.068
312 22 Doubtful expenditure on hot & coal 0.1
Un-justified expenditure of exhibition fairs and
313 23 0.122
other national celebration
Un-justified expenditure of different
314 24 0.079
accounting head
Un-justified expenditure due to without
315 25 2.632
signature from school council members
316 26 Non disposal of used Mobil oil 0.035
317 28 Doubtful payments of repair and maintenance 1.811
597
Sr. Para
DDOs Subject Amount
No. No.
without maintenance of history sheet registers
318 29 Non finalization of enquiry -
319 30 Improper maintenance of stock registers 0.769
320 31 Expenditure incurred without budget granted 0.503
321 32 Non-compliance of previous audit report -
Loss to government due to payment of
322 1 0.133
conveyance allowance during winter vacations
Loss to government due to drawl of
323 2 0.022
conveyance allowance during earned leave
Doubtful payments of repair and maintenance
324 5 0.134
without maintenance of history sheet registers
325 GGHS Jinnah Park, 6 Improper maintenance of stock registers 0.408
326 RYK 8 Irregular payment of pay & allowances 0.56
327 9 Non-compliance of previous audit report -
328 11 Unjustified / fictitious billing of various heads 0.12
Irregular awards of advance increments to
329 13 elementary school teachers on account of B. Ed 0.338
recovery
330 14 Unjustified payment of repair of building 0.3
Irregular less deduction of withholding GST
331 2 0.012
from supplier‟s bills
332 3 Loss due to non deposit of GST by suppliers 0.158
Loss due to Misappropriation of Funds through
333 5 1.685
Doubtful / Fictitious Billing
Doubtful consumption of store items by
334 GGHS Senior 6 maintaining improper disbursement record of 0.997
Muslim, RYK store items
Loss due to non auctioning of old /
335 7 0.15
unserviceable stock and dry trees
Loss due to non deduction of pay & allowances
336 8 0.053
against leave without pay
Irregular award of advance Increments to
337 10 0.101
school teacher
Deterioration of Government property due to
338 2 0.109
non auction
339 5 Excess payment of Sales Tax 0.009
GBHS Bagho
Doubtful expenditure on repair of machinery
340 Bahar, RYK 7 0.494
and furniture
Non verification of deposit of Sales Tax on
341 9 0.181
purchases
Deterioration of Government property due to
342 GGHSS Feroza, 4 0.05
non auction
LQP
343 5 Excess payment of Sales Tax 0.028
598
Sr. Para
DDOs Subject Amount
No. No.
344 6 Improper maintenance of stock registers 0.146
Doubtful expenditure on repair of machinery,
345 7 0.945
furniture and building
346 8 Uneconomical expenditure without quotations 0.2
Unauthorized excess withdrawal of pay and
347 9 0.1
allowance after regularization
Non verification of deposit of Sales Tax on
348 11 0.392
purchases
Loss due to unauthorized award of advance
349 12 0.248
increments
350 13 Unauthorized payment of travelling allowance 0.102
Irregular and unjustified expenditure on school
351 14 0.04
functions
352 2 Doubtful distribution of Educational Books 0.498
Unjustified Expenditure on Account of
353 4 0.114
Advertisement
354 6 Unjustified Expenditure on Plantation 0.077
Unauthorized Expenditure on Advance
355 7 0.639
Increments of B. Ed
GGHS Noor-e- Loss to Government due to payment of
356 8 0.041
Wali, RYK irrelevant allowance during Leave Period
Non Deduction Advance Increment To F.A
357 9 0.094
3RD Division To PTC Teacher
Doubtful payment to students on account of
358 10 0.479
stipends
Un-sound Budgeting / Non-surrender of
359 11 0.265
Anticipated Savings
Un-authorized drawl of pay and allowances
360 1 1.215
without performing duties
Irregular purchase of Uniform from default
361 5 0.058
supplier
362 9 Doubtful Expenditure on Advertisement 0.02
363 11 Non-deposit of GST into Government Treasury 0.047
Loss to govt. due to Non Compliance of Audit
364 12 1.472
Special Education Observation of Previous period
Center, Khan Pur Fraudulent drawl of fund for changing Mobil-
365 15 0.48
oil
366 16 Misclassification of expenditure 0.679
Loss to Govt. due to Misappropriation of Used
367 17 0.022
Mobil Oil,
Loss due to non-allotment of designated
368 18 0.213
residences
369 21 Non-recovery of repair & maintenance charges 0.04
599
Sr. Para
DDOs Subject Amount
No. No.
Doubtful Expenditure on Diet of few Hostel
370 22 0.679
Students
Un-authorized drawl of allowances during
371 25 0.037
leave period
372 26 Doubtful Expenditure on Uniform of Students 0.72
Doubtful purchase of Uniform from default
373 29 0.392
supplier
Unauthorized Payment of Mobility /
374 31 Conveyance allowance during Winter vocation 0.003
periods
Non-deposit of GST into Government
375 33 0.069
Treasury
Loss to govt. due to purchase of POL at higher
376 34 0.02
rates than the rates fixed by OGRA
Wrong reporting of Cost Center Description /
377 35 5.338
DDO Account in SAP
Non-Submission of Working Papers of
378 37 -
previous Audit period
600
D.G.Khan
(Rupees in million)
Name of Sr. Para
Subject Amount
formations No. No.
Un-scrutinized expenditure due to non-production of
1 10 0.043
Logbook
2 11 Unauthorized provision of supplementary grants 398.998
3 16 Un-justified budget allocation 284.911
Unjustified drawl of TA/DA and non-deposited of
4 18 0.035
GST
CEO
5 19 Unjustified allocation budget 0.033
(Education)
6 20 Excess expenditure than allocated of budget 0.159
7 21 Overpayment due to excessive use of steel 0.229
8 23 Overpayment on account of use of local sand 0.794
9 24 Unjustified execution of soling 0.093
10 25 Loss due to unjustified deduction of old material 0.043
11 30 Overpayment due to excessive use of steel 0.208
Recovery on account of pay & allowances due to
Dy.DEO 12 8 0.279
irregular grant of BS-09 to P.T.C teachers
(EE-M)
13 10 Misappropriation on account of NSB fund 0.095
D.G.Khan
14 17 Overpayment due to non-fixation of basic pay 0.074
Overpayment due to irregular award of annual
15 11 0.022
increments due leave without recovery
Recovery of pay & allowance due to payment of
16 12 0.153
GGHSS salary during leave
Gaddai Overpayment due to irregular award of annual
17 11 0.022
increments due leave without recovery
Recovery of pay & allowance due to payment of
18 12 0.153
salary during leave
Unauthorized withdrawal of pay and allowances
19 2 0.243
during absent period and after termination of contract
Unauthorized drawl of pay and allowance from cost
Dy.DEO 20 4 0.659
center without performing duties in this office
(EE-W)
Unauthorized payment of qualification allowance to
D.G.Khan 21 14 0.043
ET BPS-16
Less deduction of group insurance from employees
22 16 0.131
salaries
Overpayment Due To Non-Adjustment Of Ara-2016
23 3 0.047
And Ara-2017 After Regularization
24 6 Dual payment on account of pay & allowances 0.028
Dy.DEO
Overpayment on account of qualification allowance
(EE-W) 25 13 0.286
To ESE/SSE/SESE
Taunsa
Drawl of salary during the period of leave without
26 15 0.143
pay
27 17 Non-recovery of overpayment 0.032
601
Name of Sr. Para
Subject Amount
formations No. No.
Less deduction of group insurance from employees
28 20 0.119
salaries
Non-recovery of G.P fund upon regularization of
29 22 0.528
services
30 23 Overpayment on account of Pay & Allowances 0.109
Unauthorized drawl of pay and allowance for the PST
31 24 0.426
having bs-7
32 26 Unauthorized payment of Pay and Allowances 0694
33 29 Overpayment on account of Pay & Allowances 0.057
Overpayment Due To Grant Of Annual Increment
34 31 0.123
Without Completing Six Month Service
35 32 Un-authorized payment of previous years liabilities 0.021
36 33 Irregular expenditure on repair of vehicle 0.048
Recovery of un authorized payment during absent
37 3 0.021
period
GGHSS Drawl of salary during the period of leave without
38 4 0.130
Shahdan pay
Lund Recovery Of Overpayment Due To Non-Fixation Of
39 10 0.047
Basic Pay
40 14 Non-production of record --
Un-authorized allocation of budget without
41 2 4.603
Headmaster sanctioned posts
city High Overpayment due to unjustified award of double
42 4 0.139
School benefit against the same qualification
D.G.Khan Recovery on account of unauthorized payment of
43 8 0.053
advance increment
Overpayment on account of 45% house rent
44 3 0.023
allowance
45 7 Un-authorized payment of previous years liabilities 0.079
Dy.DEO Overpayment due to payment of higher rates of POL
46 9 0.005
(EE-M) Kot than notified by OGRA
Chutta 47 13 Overpayment due to unjustified adjustment 0.062
Recovery on account of unauthorized payment of
48 14 0.056
advance increment
49 17 Unjustified and irregular expenditure 0.052
Overpayment due to drawal of pay during leave
50 6 0.077
without pay
Dy.DEO
Loss due to non-deduction of G.P. Fund upon
(EE-W) Kot 51 8 0.069
regularization of servicers
Chutta
52 17 Non-credit fund after released of budget 0.649
53 18 Overpayment of on account of annual increment 0.032
Headmistress Recovery owing to acquiring double benefit against
54 5 0.078
GGHSS the same qualification
Vehova 55 13 Unjustified purchase of store items 0.219
602
Name of Sr. Para
Subject Amount
formations No. No.
Irregular expenditure due to without approval of
56 14 0.360
finance department
Recovery on account of unauthorized payment of
Headmistress 57 1 0.052
advance increments
GGHS
Non-utilization of equipment purchased for
Nutkani 58 7 0.274
vocational training
Overpayment Due To Irregular Award Of
59 5 0.159
Qualification Allowance
Headmistress 60 9 Un-authorized payment against weather shield 0.069
GGHS Sakhi Expenditure on repair and maintenance of building
61 10 0.149
Sarwar without estimate and measurement
Overpayment due to non-adjustment of ARA-2016
62 13 0.009
after regularization
Recovery Of Overpayment Due To Non-Fixation Of
63 2 0.156
Basic Pay
Non-refund of one month salary after termination of
64 3 0.186
contract
Non-refund of salary during the period of leave
Dy.DEO 65 13 0.108
without pay
(EE-M) Witdrawl of pay and allowances by the absconded
Taunsa 66 14 0.166
teachers for absent period
Expenditure on payment of salaries to temporary
67 20 0.250
teachers out of NSB grant
68 23 Un-authorized payment of previous years liabilities 0.037
Overpayment due to payment of higher rates of POL
69 24 0.008
than notified by OGRA
Irregular incurrence of development expenditure
70 3 0.600
without detailed design and specifications
Headmistress
71 4 Doubtful expenditure on rewinding of fans. 0.094
Government
Payment of pay & allowance without verification of
Girls High 72 6 0.396
degree
Kot Chutta
Overpayment due to payment of higher rates of POL
73 11 0.008
than notified by OGRA
Recovery of un authorized payment of salaries after
74 4 0.102
regularization
Irregular expenditure due to without approval of
Headmistress 75 5 0.507
finance department
GGHS
Expenditure on repair and maintenance of building
Yaroo 76 6 0.174
without estimate and measurement
77 7 Unauthorized auction of old building 0.240
78 9 Unauthorized drawls of library security 0.138
603
Layyah
(Rupees in million)
Name of Sr. Para
Subject Amount
formations No. no.
1 1 Misappropriation due to double payment 0.116
2 3 Mis-appropriation of POL 0.129
Doubtful consumption/utilization of stores items due to
3 5 0.127
non-accountal
Unauthorized payments to contractors out of district
4 6 58.183
education authorities funds without pre-audit
Inauthentic payment due to doubtful measurement of
5 7 0.026
measurement book
Rush of expenditure under grant no. 36 at the close of
6 9 33.781
financial year 2017-18
7 11 Overpayment on account of use of local sand 0.794
8 14 Inauthentic measurement of work 0.965
9 16 Doubtful payment chances of fraud 0.241
Overpayment due to unjustified payment of razor wire
10 17 0.074
cut
11 23 Expenditure on repair of vehicles 0.189
Unauthorized retention of public money into account of
12 24 26.227
CEO (DEA) DDO
13 25 Purchase of stationery without tender advertisement 0.127
14 26 Unauthorized provision of supplementary grants 8.330
Un-justified budget allocation and incurrence of
15 27 108.958
expenditure
16 28 Excess expenditure than allocated of budget 538.168
Fictitious maintenance of cash book unauthentic
17 29 17.855
payments
Non-maintenance of SDA A/c cash book unauthentic
18 30 20.376
payments
19 31 Unjustified expenditure on account of photocopies 0.070
Non-maintenance of check measurement books
20 32 58.183
expenditure incurred
Unjustified drawl of TA/DA and hotel charges,
21 33 0.083
recovery of GST
22 37 Inauthentic payment due to non-execution of work 0.532
23 39 Inauthentic payment due to non-execution of work 0.532
24 40 Loss to government due to non-transfer of tax 0.581
25 1 Over drawl against pay and allowances 0.137
Dy. DEO
Unauthorized retention of public money at the close of
(EE-W) 26 11 6.786
financial year
Layyah
27 17 Misappropriation of NSB 0.090
Dy. DEO 28 7 Un-authorized drawl of charge allowance 0.162
604
Name of Sr. Para
Subject Amount
formations No. no.
(EE-W)
Karor 29 14 Doubtful expenditure on repair of vehicle and POL 0.343
607
Muzaffargarh
(Rupees in million)
Name of Sr. Para
Subject Amount
Formations No. No.
Unauthentic acceptance of tender, Undue favor to the
1 5 1.974
contractor by awarding work
2 8 Overpayment Due to Excessive Use of Steel 0.130
Overpayment due to payment of higher rates of POL
3 12 0.015
than notified by OGRA
4 13 Un-authorized expenditure on advertisement 0.059
CEO (DEA)
Unjustified Drawl of Hotel Charges , Recovery of
5 14 0.056
GST
6 16 Unjustified Expenditure on Account of Photocopies 0.354
7 18 Overpayment of Salaries 0.055
Loss due to Un-Authorized withdrawal of two
8 19 0.028
increments
Non-recovery of over payment pointed out by DAO
9 6 0.595
against basic pays
Unjustified incurrence of expenditure on repair of
10 18 0.300
Vehicle
11 19 Doubtful Purchase and consumption of Store Items 0.724
DEO (EE-W) 12 20 Non-accountal of Store Items 0.651
Muzaffargarh Doubtful and Unjustified expenditure on repair newly
13 21 0.253
purchased vehicle
14 23 Overpayment owing to excess drawl of POL 0.665
15 24 Overpayment due to Double withdrawal 0.019
Expenditure on repair and maintenance of building
16 25 0.418
without estimate and measurement
Loss due to Un-Authorized withdrawal of two
17 3 0.132
increments
Dy.DEO 18 6 Misclassification of expenditure 0.340
(EE-M) Unjustified Drawl of Hotel Charges , Recovery of
19 10 0.014
Muzaffargarh GST
Unjustified payment of Salaries without verification
20 20 55.678
of Degrees /Academic Record
Unauthorized withdrawal of pay of ESE after
21 1 0.160
Resignation from service
Unauthorized payment of Pay And Allowances
22 3 During Absent Period And After Termination of 0.052
Dy.DEO
Contract
(EE-W)
Non-Recovery Of Penalty/Fine Imposed by the
Muzaffargarh 23 11 0.399
competent authority
Less deduction of Group Insurance from employees
24 12 salaries 0.169
608
Name of Sr. Para
Subject Amount
Formations No. No.
Unjustified payment of Salaries without verification
25 18 46.775
of Degrees/Academic Record
Misappropriation/doubtful drawl on account of
26 27 0.567
uniform
Dy.DEO 27 10 Overpayment due to irregular award of BS-9 0.071
(EE-M)
Withdrawal of pay and allowances without posting
Kot Addu 28 27 0.644
and performing duties
Recovery of unauthorized payments of salaries to
29 9 0.105
retired employees
Non-Deposit of Fine imposed by authority due to
30 12 willful absent from duty reported by MEAs 0.013
Recovery
Unjustified Payment of Salaries after removal from
Dy. DEO 31 14 0.484
Service
(EE-W) Alipur
Unjustified payment of Salaries without verification
32 15 37.344
of Degrees /Academic Record
Un-authorized excess payment on purchase of tab
33 17 0.058
and recovery
Unauthorized drawl of pay and allowance for the PST
34 20 6.212
having BS-9
Unauthorized retention of Public Money into DDO
35 5 5.944
Account
Overpayment due to unjustified award of double
36 7 0.123
benefit against same qualification
Recovery on account of unauthorized payment of
37 8 0.156
advance increment
Dy.DEO Unauthorized payment of inspection allowance to
38 11 1.261
(EE-M) Jatoi AEOs
Overpayment due to unjustified awarding of annual
39 17 0.020
increments
Overpayment due unjustified promotion/Up-
40 18 0.030
gradation
Non-recovery of penalty imposed during absent
41 21 0.007
period
Likely misappropriation out of others due to higher
42 1 0.031
rate of photocopies
Unjustified Payment of POL against fictitious
43 4
maintenance of logbook
Dy.DEO (EE-
44 5 Unjustified and irregular expenditure of 0.130
M) Alipur
Blockage of Government Money due to Non-
45 8 20.835
utilization of NSB Fund
Irregular incurrence of development expenditure
46 9 0.600
without detailed design and specifications
609
Name of Sr. Para
Subject Amount
Formations No. No.
47 13 Un-authorized payment of previous years liabilities 0.033
Overpayment due to unjustified adjustment of
48 16 0.035
Rs.34,839
Unauthorized retention of public money into account
49 13 2.023
of DDO
Dy.DEO (EE-
Doubtful expenditure on repair of vehicle and POL
W) Jatoi 50 17 0.555
Rs 554861
51 20 Misappropriation of NSB Fund 0.240
Recovery owing to acquiring double benefit against
52 9 0.265
Headmistress the same qualification
GGHS Chowk Recovery owing to acquiring double benefit against
53 10 0.287
Sarwar the same qualification
Shaheed 54 14 Overpayment on account of Pay and allowance 0.134
55 15 Unjustified Purchase of Store Items 0.404
56 4 Recovery of overpayment on account of pay 0.043
Recovery of overpayment due to wrong fixation of
Headmaster 57 5 0.786
pay
GBHS
Unjustified payment of conveyance allowance drawn
Mehmood Kot 58 7 0.035
during lockup
59 11 Uneconomic purchase of store Items 0.553
Less deduction of Group Insurance from employee‟s
60 7 0.160
salaries
Non-deposit of fine imposed by authority due to
Dy.DEO 61 10 0.114
willful absence from duty
(EE-W)
62 24 Unauthorized allowing of annual increment 0.052
Kot Addu
63 25 Unauthorized allowing of two increments 0.020
Unauthorized withdrawl of pay and allowances Rs
64 26 0.039
38,691
65 1 Unauthorized granted of Annual Increment 0.521
Headmistress Unauthorized Expenditure out of Purchase of
66 4 0.400
GGHS Mochi Furniture
Wala 67 11 Non-recovery of overpayment 0.063
68 12 Unauthorized allowing of annual increment 0.082
69 4 Unjustified purchase of store items 0.102
Recovery of unauthorized payment of Basic pay and
70 9 0.018
Headmistress allowances after regularization pointed out by DAO
GGHS Payment of pay & allowance without verification of
71 10 1.096
Mahra degree
Improper Maintenance of Stock register with
72 11 0.081
shortage of Items
Unauthorized payment of salaries during absent from
Headmistress 73 4 0.348
duty
GGHS
Unjustified payment of Salaries without verification
Belay Wala 74 7 2.033
of Degrees/Academic Record
610
Name of Sr. Para
Subject Amount
Formations No. No.
Recovery of Unauthorized and Unjustified drawl of
75 13 0.031
TA/DA
611
Rajanpur
(Rupees in million)
Name of Sr. Para
Subject Amount
formations No. No.
1 2 Doubtful payment on account of POL 0.370
2 3 Unjustified drawl of hotel charges , recovery of GST 0.056
3 5 Unjustified expenditure on account of photocopies 0.349
Loss to Govt. due to non-recovery of annual
4 7 0.023
CEO inspection fee from private registered schools
(Education) Loss to Govt. due to non-recovery of registration fee
5 8 0.431
from un-registered schools
6 10 Non-availability of proof of sales tax returns 0.170
7 11 Non-deduction of Provincial Sales Tax on services 0.054
8 13 Misclassification of expenditure 0.050
9 8 Unjustified purchase of stationery/store items 0.117
10 9 Unjustified consumption of POL 0.371
Unjustified expenditure on account of electricity
11 10 0.441
charges
12 11 Non-verification of GST paid 0.072
DEO (SE) Loss due to non-recovery of Provincial Sales Tax on
13 12 0.068
Rajanpur services
14 13 Doubtful expenditure on repair of vehicle 0.151
Doubtful expenditure against plants and tentage
15 14 0.129
service
Unjustified consumption of POL and overpayment
16 16 0.054
due to excess drawl
17 2 Non-depositing of GST/Income Tax 0.021
18 8 Unjustified payment against contingent bills and recovery 0.015
Less deduction of group insurance from employees
DY. DEO 19 9 0.039
salaries
(MEE)
Blockage of Government money due to non-
Rajanpur 20 10 3.643
utilization of NSB fund
Non-recovery of penalty imposed during absent
21 14 0.089
period
Overpayment on account of qualification allowance to
22 4 0.022
ESE and SESE
Less deduction of Group Insurance from employee‟s
23 6 0.085
salaries
DY. DEO Unauthorized drawl of pay and allowance for the PST
24 7 0.827
(WEE) having BS-7
Rajanpur Irregular drawal of science teaching & other
25 9 0.025
allowance not inadmissible
26 19 Recovery due to purchase of tablet on higher rate 0.072
Loss to Government due to non-production of Sales
27 20 0.083
Tax Return
612
Name of Sr. Para
Subject Amount
formations No. No.
Overpayment on account of qualification allowance to
28 6 0.049
ESE and SESE
DY. DEO Unauthorized drawl of pay and allowance for the PST
29 14 0.405
(MEE) having BS-7
Jampur 30 16 Unauthorized drawl of inadmissible allowances 0.440
Unauthorized allowing of annual increment without
31 18 0.239
completing six month service
32 3 Non-depositing of GST/income tax 0.029
33 7 Unjustified & irregular payment against contingent bills 0.168
Un-authorized appointments of P.T.C teachers
34 9 1.440
without prescribed academic qualification
Less deduction of group insurance from employees
DY. DEO 35 10 0.042
salaries
(WEE)
Blockage of government money due to non-utilization
Jampur 36 11 2.921
of NSB fund
Overpayment due to unjustified drawals of
37 13 0.038
allowances
Non-recovery of penalty imposed during absent
38 14 0.033
period
Overpayment on account of qualification allowance to
39 9 0.022
ESE and SESE
Overpayment due to irregular award of qualification
40 10 0.055
allowance
Less deduction of Group Insurance from employee‟s
DY. DEO 41 11 0.040
salaries
(MEE)
Unauthorized drawl of pay and allowance for the
Rojhan 42 12 0.914
Chowkidar & PST having BS-7
Unauthorized payment of integrated Allowance to the
43 13 0.011
employees not admissible
Less deduction of Group Insurance from employee‟s
44 19 0.088
salaries
Non-recovery of penalty/fine imposed during absent
45 10 0.047
period
Unauthorized payment of integrated allowance to the
46 15 0.022
employees not admissible
DY. DEO Doubtful expenditure on purchase of POL due to non-
47 16 0.404
(WEE) production of logbooks
Rojhan 48 20 Payment of salaries after transfer 3.106
Overpayment due to irregular award of qualification
49 21 0.103
allowance
50 24 Non-deduction/verification of GST paid 0.071
51 26 Non-deduction of income tax 0.072
HM GGHS Unjustified payment of salaries without verification of
52 6 3.210
Harrand degrees /academic record
613
Name of Sr. Para
Subject Amount
formations No. No.
Unauthorized payment of salaries during absent from
53 7 0.248
duty
Unauthorized drawl of pay and allowances during
54 8 showing exam duty without NOC and written orders 0.495
by the competent authority
55 2 Unjustified expenditure on repairs of buildings 0.556
Unjustified expenditure on repair of furniture,
56 3 0.237
HM GHS machinery and equipment
Muhammad 57 4 Non-deduction of Provincial Sales Tax on services 0.038
Pur Non-availability of proof of sales tax returns on
58 12 2.200
purchases
59 13 Misclassification of expenditure 0.043
HM GHS Non-deduction of Provincial Sales Tax on services &
60 3 0.151
Allah Abad deposit of GST
Expenditure on repair and maintenance of building
61 4 0.536
without estimate and measurements
62 5 Unauthorized auction of public assets
GGHSS
63 7 Unauthorized purchase of furniture and books 0.300
Dajal
64 11 Blockage of funds on purchase of multimedia 0.050
65 12 Doubtful utilization of Government fund 0.173
66 13 Doubtful expenditure out of Faroogh e Taaleem Fund 0.190
Loss to government due to payment of income tax out
67 4 0.015
GGHS of school fund
Bukhara 68 5 Non-recovery of house rent allowance 0.018
69 6 Non-recovery of 5% maintenance charges 0.030
GBHSS 70 12 Loss due to Non- deduction of Income tax 0.050
Tariq Unjustified expenditure on account of repair of
71 14 0.241
Shaheed Kot machinery and equipment
Mithan 72 15 Non-availability of proof of sales tax returns 0.374
HM Deaf & 73 6 Likely misappropriation of on uniforms of drivers 0.050
Defective Unjustified and doubtful incurrence of expenditure
74 8 0.454
Hearing on repair of vehicles
School,
75 9 Doubtful expenditure of POL 0.432
Rajanpur
614
(Rupees in million)
Sr. Para
DDOs Subject Amount
No. No.
District Education Authority, Chiniot
1 Chief Executive 6 Unauthentic expenditure on development works -
2 Officer, District 10 Loss of Government due to theft of vehicles 0.658
Education Authority, Loss to Govt. due to non-registration of private
3 Chiniot 11 0.603
schools
Unauthentic financial data due to Difference in
4 14 -
reconciled figures and SAP FI data
5 Deputy District 2 Encroachment of Government Land -
Education Officer,
6 4 Loss to Government due to theft of vehicle 0.650
(EEM), Chiniot
7 7 Theft of various items of school 0.109
Unauthorized expenditure on running of second
8 8 0.579
shift in the Primary/Elementary Schools
9 10 Non-maintenance of record 0.971
Misuse of Government vehicle involving
10 11 0.094
expenditure
Doubtful expenditure on repair of machinery and
11 13 0.015
equipment
Suspicious / doubtful expenditure without
12 14 0.071
supporting record
Deputy District Irregular drawl of pay after completion of tenure of
13 Education Officer, 7 0.784
service at one office/station
(EEM), Lalian Non-observance of Student Teacher Ratio
14 10 (STR)/low enrollment/ poor performance of -
teachers
15 11 Non-provision of funds for missing facilities -
Deputy District
16 Education Officer, 8 Non-verification of General Sales Tax 0.505
(EEW), Lalian
17 5 Irregular procurement from unregistered supplier 0.235
Government Girls High
Irregular payment of General Sales Tax against
18 School 134/JB 6 0.178
suspected invoices
Govt. Girls High Irregular additional charge for more than three
19 9 -
School 223/JB months
20 5 Unauthorized payment to irrelevant supplier 0.185
21 Government Girls High 6 Irregular procurement from unregistered supplier 0.671
School, Barana Irregular payment of General Sales Tax against
22 7 0.298
suspected invoices
Suspicious expenditure on the repair of machinery
23 7 0.116
Government Girls High and equipment
School, Chiniot Unauthorized availing of leave without seeking
24 9 -
approval of Competent Authority
Government Girls High Suspicious expenditure on the repair of machinery
25 6 0.031
School Rajoya Chiniot and equipment
26 Government High 2 Irregular purchase of furniture during ban period 0.700
27 School, Rajoya 6 Non-verification of General Sales Tax 0.147
615
Sr. Para
DDOs Subject Amount
No. No.
28 Government AL Islah 2 Encroachment of Government Land -
High School Chiniot
29 4 Excess expenditure without appropriation of budget -
30 5 Suspicious consumption of material -
31 6 Irregular expenditure on additional charge of DDO -
32 7 Non deposit of bank profit in Government Treasury 0.048
33 8 Loss to Govt. due to non-deduction of stamp duty 0.002
34 11 Physical verification of Stores and Stocks -
Government Islamia Undue retention of Government Funds in DDO
35 4 0.022
High School Chiniot bank account
Non-deposit of bank profit in the Government
36 6 0.003
Treasury
Government Special Undue retention of Government funds in DDO bank
37 5 0.071
Education for Deaf account
38 Lalian 6 Non-verification of General Sales Tax 0.101
Irregular drawl of Travelling Allowance without
39 7 0.032
countersignature of controlling officer
40 Government Special 1 Irregular expenditure on additional charge of DDO -
Educaiton for Deaf
Irregular drawl of salaries by shifting of
41 Chiniot 2 -
Headquarter on Additional Charge
IUnauthorized opening of bank account in HBL
42 3 0.636
with closing balance
Unauthorized payment through online banking
43 4 0.048
system
44 6 Non deposit of bank profit in Government Treasury 0.012
Non-accountal of receipts of donations from
45 7 0.021
various agencies
46 8 Unauthorized drawl of TA / DA 0.138
47 11 Loss to Govt. due to non-deduction of stamp duty 0.004
48 12 Physical verification of Stores / Stocks -
49 13 Non–maintenance of Cheque Book Register -
Non–maintenance of Handing over/taking over
50 15 -
record
51 16 Non-compliance of previous Audit Paras -
52 17 Poor security measures -
53 18 Non-verification of GST 0.077
54 19 Suspicious consumption of material 0.483
District Education Authority, Faisalabad
55 Government National 2 Non-auction of condemned vehicles 0.300
Special Education
Irregular vendor payment through DDO Bank
56 Centre, Faisalabad 7 0.107
Account
57 4 Unauthorized deduction of Withholding Tax 0.010
DDEO (EE-W), Non-maintenance of record of
58 Jaranwala 9 -
moveable/immoveable property/assets register
Irregular drawl of pay after completion of tenure of
59 8 3.779
service at one office/station
616
Sr. Para
DDOs Subject Amount
No. No.
Government Girls High Unknown whereabouts of funds drawn from
60 7 0.035
School, Jhamra Government Treasury
61 Deputy DEO (EE-W), 5 Non-recovery of fines 0.001
62 Samundari 13 Loss due to non-safeguarding of public assets 0.190
Failure of internal controls due to payment of salary
63 7 0.300
to private teachers out of NSB
Deputy DEO (EE-W),
64 Tandlianwala 9 Unknown whereabouts of released funds 0.122
65 15 Excess payment of arrears of pay & allowances 0.059
66 8 Non-recovery of administrative / monitoring fine 0.242
Deputy DEO (EE-M),
67 10 Unauthorized payment of Integrated Allowance 0.022
Sadar, Faisalabad
68 12 Non-utilization of Non-Salary Budget 0.237
DDEO(EE-W), Sadar,
69 12 Drawl of fund against other DDO code 0.030
Faisalabad
70 11 Non-safeguarding of public vehicles 0.200
71 Deputy DEO (EE-M), 13 Unauthorized withdrawal and retention of funds 0.467
Sammundari
Irregular payment of General Sales Tax against
72 17 0.273
suspected invoices
73 CEO, DEA, Faisalabad 3 Non-recovery of fine 0.255
Irregular execution of development schemes and
74 9 -
unknown whereabouts of savings thereof
75 10 Excess drawal of Daily Allowance 0.014
76 11 Irregular payment of Cash Award 0.252
77 14 Overpayment beyond the actual claim / bill 0.036
Irregular procurement of material for Information
78 16 118.610
Technology Laboratories
Deputy DEO (EE-M),
79 5 Non-recovery of fine 0.112
City Faisalabad
DDEO (EE-W), City
80 12 Non-recovery of fine 0.003
Faisalabad
81 Govt. Girls Higher 8 Undue deduction of Zakat 0.024
Secondary School,
82 Dijkot 13 Improper / non-maintenance of record -
District Education Authority, Jhang
CEO, District
83 Education Authority, 1 Wasteful expenditure on advertisement 0.192
Jhang
CEO, District
Retention of Strength of vehicles without
84 Education Authority, 2 -
sanctioned by Administrative Department
Jhang
CEO, District
85 Education Authority, 10 Irregular drawl of TA/DA bills 0.246
Jhang
617
Sr. Para
DDOs Subject Amount
No. No.
CEO, District
86 Education Authority, 11 Excess drawl of TA/DA 0.018
Jhang
CEO, District
Non-transfer of ministerial staff after completion of
87 Education Authority, 19 -
tenure of service at one office/station
Jhang
CEO, District
Irregular additional charge for more than three
88 Education Authority, 24 498.419
months
Jhang
CEO, District
89 Education Authority, 28 Unjustified supplementary Grant to High Schools -
Jhang
CEO, District
Irregular additional charge for more than three
90 Education Authority, 7 1.026
months
Jhang
Deputy District Non-observance of Student Teacher Ratio
91 Education Officer (EE- 8 (STR)/low enrollment/ poor performance of -
W), Shorkot teachers
Government
92 Comprehensive Model 6 Incurrence of expenditure by using doubtful bills 0.388
High School, Jhang
Government
Irregular expenditure on repair of furniture and
93 Comprehensive Model 7 0.326
machinery & equipment
High School, Jhang
Government
94 Comprehensive Model 8 Non-verification of General Sales Tax 0.251
High School, Jhang
Government
Non-preparation / reconciliation of expenditure
95 Comprehensive Model 14 -
statements
High School, Jhang
Government Special
Irregular / suspicious expenditure on repair of
96 Education Centre, 4 0.494
transport, machinery and furniture
Ahmad Pur Sial
Government Special
97 Education Centre, 7 Unknown whereabouts of purchased items 0.096
Ahmad Pur Sial
Government Special
98 Education Centre, 9 Non-verification of General Sales Tax 0.072
Ahmad Pur Sial
Government Special
Irregular payment of General Sales Tax against
99 Education Centre, 13 0.042
suspected invoices
Ahmad Pur Sial
Government Special
100 Education Centre, 15a Non-utilization of school bus -
Ahmad Pur Sial
Government Special
101 Education Centre, 15b Non-distribution of hearing aids to students -
Ahmad Pur Sial
District Education
102 4 Non-recovery of fine 0.064
Officer (EE-M), Jhang
618
Sr. Para
DDOs Subject Amount
No. No.
District Education Irregular payment of General Sales Tax against
103 6 0.100
Officer (EE-M), Jhang suspected invoices
Government Girls
Irregular payment of General Sales Tax against
104 Special Education 3 0.165
suspected invoices
Centre (HIC), Jhang
Government Girls
Irregular procurement without evaluation of
105 Special Education 4 0.908
technical bids
Centre (HIC), Jhang
Government Girls
106 Special Education 5 Unauthorized payment to irrelevant supplier 0.091
Centre (HIC), Jhang
Government Girls
Unjustified payment of Special Education
107 Special Education 11 0.212
Allowance
Centre (HIC), Jhang
Government Girls
108 Special Education 12 Non-auction of condemned vehicle 0.500
Centre (HIC), Jhang
Government Girls
Irregular payment of salary without verification of
109 Special Education 14 0.475
educational degrees
Centre (HIC), Jhang
Deputy District
110 Education Officer (EE- 3 Non-rationalization/Re-allocation of teaching staff. -
M), Shorkot
Deputy District
Non-verification of General Sales Tax and Income
111 Education Officer (EE- 9 0.162
Tax
M), Shorkot
Deputy District
112 Education Officer (EE- 14 Non-recovery of fine imposed during monitoring 0.017
M), Shorkot
Deputy District
Non demolishing of dangerous rooms/ buildings
113 Education Officer (EE- 6 0.850
and construction of new buildings / rooms
M), Jhang
Deputy District
114 Education Officer (EE- 7 Non-recovery of fine 0.052
M), Jhang
Deputy District
115 Education Officer (EE- 10 Loss to Govt. due to non-auction of dry trees 0.073
M), Jhang
Deputy District
Unrequired expenditure on the remuneration of
116 Education Officer (EE- 12 0.030
sweeperess
M), Jhang
Government Higher Irregular procurement of furniture –
117 Secondary School, 7 Recovery of liquidated damages for late supply – 0.086
Bagh Non-verification of GST
Government Higher
Library security not credited to lapsed library
118 Secondary School, 9 0.067
security fund
Bagh
Government Higher
119 Secondary School, 11 Non-reconciliation of receipts with treasury 0.454
Bagh
619
Sr. Para
DDOs Subject Amount
No. No.
Government Special
Education Centre for
120 3 Non-verification of General Sales Tax 0.004
Remaining Disabilities,
Jhang
Deputy District
121 Education Officer (EE- 11 Loss due to procurement of furniture on higher rate 0.236
M), 18 Hazari
Deputy District
122 Education Officer (EE- 12 Non-recovery of fine 0.010
M), 18 Hazari
Deputy District
123 Education Officer 19 Irregular and doubtful expenditure 0.119
(EE-M), 18 Hazari
District Education Authority, Toba Tek Singh
124 Government Girls 4 Expenditure on repair of furniture and machinery 0.299
Higher Secondary
125 School 252 GB 6 Incurrence of expenditure by using doubtful bills 0.160
Chief Executive Misreporting by concealment of transactions in
126 7 0.613
Officer, District reconciled expenditure statement
127 Education Authority, 13 Unauthorized withdrawal of TA/DA 0.050
Toba Tek Singh
128 20 Non-disbursement of PEC exam remuneration 16.036
129 3 Overpayment after retirement 0.303
130 5 Unjustified expenditure on wiring 0.093
DDEO (EE-W)
131 14 Un-authorized drawal of salary during leave 0.131
PirMahal
132 15a Un-authorized drawal of Conveyance Allowance 0.015
133 15b Un-authorized drawal of Conveyance Allowance 0.014
District Education
134 Officer(EE-M) Toba 5 Expenditure on repair and maintenance 0.455
Tek Singh
Irregular withdrawal of pay & allowances through
135 4 0.168
Government Girls adjustment
136 Higher Secondary 5 Less deduction of GPF 0.007
School 316 GB Consumption of other store items without
137 6 -
maintenance of proper record/ stock register
138 DDEO (EE-M) 10 Irregular and doubtful expenditure 0.817
Kamalia
Wasteful expenditure due to demolishing newly
139 12 0.087
repair of class room
140 13 Misuse of Government Property -
141 14 Incurrence of expenditure without stock entry 0.200
142
15 Misclassification of expenditure 0.600
143 16 Non-auction of old / dismantled material -
620
Sr. Para
DDOs Subject Amount
No. No.
144 DDEO (EE-W) 4 Non-deposit of auction money 0.103
Kamalia
Excess payment of inadmissible Qualification
145 6 0.012
Allowance
146 9 Excess payment of Charge Allowance 0.045
147 DDEO (EE-M) Gojra 8 Expenditure without supporting record 0.665
148 9c Expenditure on the procurement of uniforms/ bages 0.128
Unauthorized withdrawal of Conveyance
149 12 0.007
Allowance during summer vacation
Government Special
150 Education School, 2 Irregular expenditure on the repair 0.484
Kamalia
621
District Education Authority, Khanewal
(Rupees in million)
AIR
Name of formation Para Subject Amount
No.
Unauthorized clearance of pending liabilities 0.964
7
without allocation of funds
Payment of pay and allowances during leaves 0.220
17
CEO (DEA), without pay
Khanewal Un-reconciled difference between bank 3.170
22
balance and cash book
Unauthorized payment in cash instead of cross 0.264
23
cheque
Irregular payment of Pay and Allowances of 0.560
5
teachers
Unauthorized grant of annual increment 0.253
6
recovery thereof
Unauthorized award of advance increments to 0.084
7
AEOs recovery thereof
Non-refund of unspent balance of non-salary 0.052
8 budget from schools handed over to Punjab
Education Foundation
Unjustified payment of salary with fake ID 2.013
Deputy DEO (EE- 9
card numbers
Male), Mian
11 Non recovery / deposit / collection of fines 0.040
12 Doubtful withdrawal of funds by school 0.222
Non-imposition / payment of Punjab Sales 0.538
17
Tax and income tax on services
Loss to Government due to overpayment of 0.067
18
I/Tax
Loss to Government due to non-auctioning of -
19
old / dry trees
Non provision of compliance of Audit paras -
21
relating to Financial Year 2015-16
Non-regularization of the services of staff 2.37
despite direction of the Government and
2
Dy. DEO (EE-M) unauthorized withdrawal of 30% social
Kabirwala security benefits
Unauthorized grant of annual increment 0.169
3
recovery thereof
622
AIR
Name of formation Para Subject Amount
No.
Withdrawal of pay and allowances by teachers 0.494
7
who left their services
Unauthorized award of advance increments to 0.218
8
AEOs
Non-refund of unspent balance of non-salary 0.559
10 budget from schools handed over to Punjab
Education Foundation
Excess payment of personal allowance - 0.037
12
Recovery thereof
Irregular payment of Charge Allowance to 0.245
14
teachers with charge of Head Teachers
Irregular withdrawal of inadmissible 0.036
16
allowances recovery thereof
18 Irregular payment of Fixed TA to Naib Qasid 0.07
Non Deduction of Taxes on the Purchases 0.863
20
Made / Services Hired
Unjustified payment of salary with fake ID 1.451
21
card numbers
Irregular payment of Pay & allowances 0.363
without availability of sanctioned posts of
22 same scales in the budget
Non-compliance of observations issued in -
23 previous year Audit
Recovery on Account of Conveyance
1 0.253
Allowance
Non-compliance of Government instructions
2 1.553
and withdrawal of social security benefits
Irregular expenditure from Faroogh-E-Taleem
8 0.898
Fund
GGMH School Irregular purchase of furniture without
12 0.976
Khanewal competition
Non-verification of deposit of Sales Tax from
13 0.779
the purchases of NSB
Non deposit of Sales Tax from the purchases
14 0.319
of SMC
15 Non Deduction of Liquidated Damages 0.028
16 Non-deduction of Income Tax 0.99
623
AIR
Name of formation Para Subject Amount
No.
Irregular payment of Charge Allowance to Dy.
18 0.024
Head Mistress without charge as Head
Unjustified payment of salary with fake ID
1 3.883
card numbers
Un-authorized Payment of Social Security
2 2.800
Benefit @ 30%
Doubtful expenditure on account of Assets
5 0.882
and NSB Funds
Irregular development expenditure without
8 10.282
approved design and specifications
Computerized invoices instead of original
Dy. DEO (EE-W),
10 Sales Tax invoices & Non-Collection of Proof 1.723
Mian Channu
of Deposit of Sales Tax
11 Loss to government due to theft of Assets 0.103
Non-recovery of Pay and Allowance from
12 0.470
Teacher during Earned Leaves
Loss to Government due to excess payment of
13 0.165
charge allowance
Over payment of conveyance allowance
14 0.070
during summer vacations
Non – compliance of recovery against
15 -
previous audit Paras
Unjustified Drawl of Inadmissible Charge
1 Allowance, Annual increments & Double 0.677
Increments by the AEOs
Irregular Maintenance of Cash Book With-out
availability of Initial / Signature of Cashier
2 and DDO, Difference in the amount of 3.35
payment and receipts of as per Bank statement
Dy. DEO (EE-W)
and as per cash book
Kabirwala
Unsigned Cash Book and Difference Between
3 2.72
Expenditure Cash Book & Bank Statement
Unauthorized grant of annual increment
5 0.288
recovery thereof
Irregular drawl of inadmissible allowances ,
6 0.131
Recovery thereof
9 Unjustified Drawl of Pay & Allowance 0.814
624
AIR
Name of formation Para Subject Amount
No.
During Without Pay Leave Period
Unjustified payment of salary with fake ID
13 4.344
card numbers
Doubtful transfer of pay & allowance in the
14 Same Bank Accounts of the different 1.071
employees of Education Department
Irregular Drawl of Pay & Allowances after
16 0.344
transfer from the Cost Center KC-6429
Non-regularization of the services of staff
despite direction of the Government and
17 3.341
unauthorized withdrawal of 30% social
security benefits
Irregular Sanction of Maternity Leave ,
19 0.213
Recovery thereof
Irregular & Doubtful expenditure from NSB
22 fund Without Having Headship of the School 0.179
GPS Dalil Wala
Non-payment of salary to evening shift
1 1.06
teachers
Irregular development expenditure without
4 2.227
approved design and specifications
6 Non-deduction of Income Tax at source 0.086
GGMHS Mian
7 Non-verification of Government Receipts 1.105
Channu
8 Irregular drawl of amount out of SMC account 0.399
Irregular purchase of machinery and 0.337
12
equipment
Non-recovery of Pay and Allowance from 0.840
13
Teacher during Earned Leaves
Irregular payment of charge allowance. 0.081
5
Recovery thereof
Double drawl of pay and allowance - 0.053
6
Recovery thereof
Dy. DEO (EE-M)
Unjustified payment of Inspection Allowance 0.365
Khanewal 7
without codal formalities
Non-return of NSB funds of schools privatized 0.038
8
by the Government
9 Overpayment of pay and allowances to AEOs 0.131
625
AIR
Name of formation Para Subject Amount
No.
and Dy. DEO and recovery thereof
Non allocation / non-Auction Government 0.261
10
vehicle resulted in loss
Mis-procurement of Tablet (notebook) of Rs. 1.095
11
1.095 million and recovery thereof Rs.159,827
Non provision of compliance of Audit paras -
18
relating to Financial Year 2016-17
Excess payment due to purchase of uniforms
2
and shoes on higher rates 0.173
Doubtful expenditure through excess
3
withdrawal of POL 0.155
Non-deposit of unjustified withdrawal of
4
stipend 0.075
Overpayment due to unjustified adding of
Government 5 GST after approval of rates and non-deposit of
Secondary Special GST on purchase of uniforms 0.063
School For Hearing 6 Misclassification of expenditure 0.884
Impaired, Khanewal 8 Doubtful expenditure on repair of transport 0.147
Irregular drawl of pay & allowances during
9
general duty 1.78
10 Doubtful expenditure on account of mobile oil 0.024
Non deduction/deposit of government taxes on
11
different purchases 0.023
Non-Provision of compliance of previous
12
Audit Paras 0
Non-production of deposit proof of GST by
1 0.727
Suppliers inquiry thereof
Irregular withdrawal of conveyance allowance
3 0.885
during vacations
Unauthorized award of advance increments to
4 0.219
Dy. DEO (EE-W) AEOs recovery thereof
Khanewal 5 Irregular withdrawal of charge allowance 0.057
Irregular payment of Personal Allowances of
8 0.101
teachers
Unauthorized reinstatement of services
11 1.26
compulsory retired person
13 Irregular withdrawal of pay during the period 0.233
626
AIR
Name of formation Para Subject Amount
No.
of leave without pay
Non-imposition / payment of Punjab Sales
16 0.366
Tax on services
Irregular payment and non-recoupment of
17 1.376
funds in FTF
Advance withdrawal of funds in cash from
18 1.826
bank account of school council
Non-compliance of observations issued in
20 -
previous year Audit
Unauthorized Payment of conveyance &
House rent allowances due to designated
0.124
residences within the boundaries of institution
1 recovery thereof
Improper maintenance of diary and dispatch
0
2 register
5 Non auction of old vehicles and machinery 0
Non-provision of compliance of previous audit
0
6 Paras
Non maintenance of tree register for value of
0
7 millions
8 Unauthorized over budgeting 0.015
Doubtful maintenance of record for Pay &
Government Special 10.922
9 Allowances
Education Centre
Unauthorized constitute of School
Kabirwala
Management Committee without approval of 1.338
10 competent authority
Doubtful expenditures on the accounts of
22.569
11 Contingencies
Doubtful recovery on the accounts of ROP-
0.0097
12 Education
Doubtful service record of Mr. Muhammad
0
15 Aslam Head Master
Irregular/doubtful expenditure on the account
0.142
17 of repair of transport
18 Miss-procurement of Uniform 0.891
Doubtful/ Illegal Payment of M. Phil
0.055
19 Qualification Allowance, recovery thereof
627
AIR
Name of formation Para Subject Amount
No.
Irregular/doubtful with drawl on the accounts
0.03
21 of repair of machinery & Equipment
Irregular/doubtful with drawl on the account
0.019
22 of Publicity & Advertisement
Doubtful/Irregular expenditure on accounts of
0.393
23 POL
Irregular payment of scholarship, Non
maintenance of Cash Book and Non 0
24 maintenance of Separate Bank account
Difference between Cash Book and Bank
1.848
25 Statement
Unauthorized Purchase in violation of PPRA
0.326
1 Rules
Unauthorized Appointment of Contingent Paid
Special Education
Staff beyond Sanctioned Strength and 0.165
Center, Khanewal
2 Payment of Salaries
Undue Payment of Further Tax @ 2% and
0.011
4 GST
Non-regularization of the services of staff
despite direction of the Government and
1.76
unauthorized withdrawal of 30% social
3 security benefits -Rs 1.760 million
Irregular withdrawal of pay and allowances
0.482
6 from irrelevant DDO Code – Rs 0.482 million
Non-deduction of Punjab Sales Tax Rs 0.140
million and Income Tax Rs 0.102 million on 0.242
9 services
Dy. DEO (EE-W)
Unauthorized award of advance increments to
Jahanian 0.146
11 AEOs recovery thereof – Rs 0.146 million
Non-production of deposit proof of GST Rs
0.271
12 0.271 million
Unauthorized grant of annual increment
0.059
13 recovery thereof- Rs 58,800
Unauthorized payment on account of
0.027
14 integrated allowance - Rs 27,000
Irregular withdrawal of charge allowance – Rs
0.019
15 19,000
628
District Education Authority, Lodhran
(Rupees in million)
AIR
Name of
Para Subject Amount
formation
No.
2 Non blacklisting of firm due to non supply of Air 0.833
Conditioner- Rs 833,000 and non forfeiture of security- Rs
60,000
5 Irregular Payment of Adhoc Allowances of Rs 73,326 0.073
CEO DEA 9 Irregular purchase by splitting the indents – Rs 671,210 0.671
Lodhran 10 Irregular withdrawal of inadmissible allowances recovery 0.084
thereof - Rs 84,653
12 Loss to Government due to purchase of Interactive Board 0.42
with Multimedia at higher Rates- Rs 420,000
16 Irregular withdrawal of Pay & allowance after the 0.18
superannuation, recovery thereof Rs 180,670
1 Irregular purchases through splitting – Rs 509,278 0.509
2 Irregular expenditure by splitting to avoid the tendering 0.298
process – Rs 297,765
3 Irregular payment of conveyance allowance during leave 0.036
periods – Rs 35,741
4 Doubtful / Unjustified expenditure on account of repair of 0.131
DEO (EE- Vehicle – Rs 131,329
W) Lodhran 5 Non Verification of Sales Tax – Rs 221,163 0.221
6 Doubtful / Unjustified expenditure on photo copies of – Rs 0.201
201,692
8 Non-compliance of observations issued in previous year 0
Audit
3 Overpayment of Pay & Allownces After Resignation period- 0.258
Rs258,560
7 Unjustified expenditure by School Management Committee 0.354
Dy. DEO – Rs 354,882
(EE-W) 8 Recovery of overpayment of GST on exempt items – Rs 0.189
Kehrorpacc 189,500
a 11 Non-production of proof of deposit of General Sales Tax- 0.062
Rs.216,071 and Income Tax-Rs.62447
13 Unjustified Stay of Staff in the Dy. DEO (EE-W) More than 0.928
three years In the Same office , Irregular Drawl of Pay &
Allowance of Rs 0.928 million
Dy. DEO 5 Excess payment of personal allowance - Recovery thereof Rs 0.088
(EE-W) 88,400
Dunya Pur 7 Irregular payment of charge allowance. Recovery thereof 0.08
Rs.80,500
8 Loss to Government due to non adjustment of advance 0.16
increments on account of B.ed. - Recovery thereof Rs.
629
AIR
Name of
Para Subject Amount
formation
No.
160,767
9 Irregular Expenditure on repair of vehicle of Rs. 248,600/ 0.248
10 Non-Deposit /deduction of Government Tax – Rs 219, 083 0.219
12 Irregular expenditure by schools council over and above the 0.544
authorized limit of School Management Council – Rs.
544,550
15 Non provision of compliance of Audit paras relating to 0
Financial Year 2016-17
Dy. DEO 1 Unjustified Drawl of Inadmissible Charge Allowance & 0.179
(EE-W) Annual increments by the AEOs , Recovery of Rs.
Lodhran 179,200/-
2 Unjustified Drawl of Conveyance Allowance, Instead of 0.135
Using Official Vehicle Rs. 135,000/-.
4 Unjustified payment of salary with fake ID card numbers – 1.988
Rs 1.988 million
10 Irregular Drawal of Pay By PST/ ESE teacher In BPS-15 of - 1.165
-- Rs 1.165 million
12 Irregular & Doubtful Heavy expenditure on Photostate 0.175
during one year instead of Availabilty of operative
photostate Machine in office– Rs 175,728/-
14 Irregular/overpayment payment of sales tax on Tablets , 0.115
Paint by school council‟s of Rs. 115,670
15 Non-production of deposit proof of GST by Suppliers of Rs 0.229
228,912/ –
16 Unjustified expenditure From NSB Fund without Monitoring 0.841
of SMC Committee- Rs 841,643
Dy. DEO 4 Excess payment of personal allowance - Recovery thereof Rs 0.386
(EE-M) – 0.386 million
Dunya Pur 6 Excess Payment of Charge Allowance to Employees not 0.194
Entitled to Draw the Same Rs 0.194 Million
7 Unauthorized payment of project Incentive allowance 0.108
without entitlement Rs.108, 000
8 Unauthorized payment of conveyance allowance during LFP 0.068
– Rs.068 million
9 Irregular Payment of Pay & Allowances to Contract 0.0554
Teachers during Ex-Pakistan Leave Rs.0.0554 Million
10 Recovery of overpayment of GST on exempt items – 0.131
Rs0.131 Million
11 Non-deduction of Punjab Sales Tax on services from 0.223
suppliers - Rs 0.223 million
12 Non-Deposit of General Sales Tax – Rs 0.526 Million 0.526
13 Mis-procurement of Tablet (notebook) for Rs 0.649 (M) and 0.649
recovery of Rs0.107 Million.
630
AIR
Name of
Para Subject Amount
formation
No.
Dy. DEO 3 Non-recovery of excess paid pay and allowances – Rs 0.233
(EE-M) 233,237
Lodhran 5 Irregular payment of Pay and Allowances of teachers – Rs 0.088
87,756
6 Unauthorized Payment of Pay and Allowances despite 0.039
Superannuation Retirement of Employee – Rs 39,207
8 Irregular purchases through splitting – Rs 208,445 0.208
9 Irregular / Unjustified expenditure on Photo state – Rs 0.135
134,658
10 Irregular / Unjustified withdrawal of funds on account of TA 0.085
/ DA – Rs 85,018
12 Doubtful withdrawal of funds on account of POL - Rs 0.134
134,182
14 Loss to Government due to overpayment of GST of 0.246
exempted store Rs 0.246 million
15 Loss to Government due to non-deduction of income tax Rs 0.121
0.121 million
16 Uneconomical expenditure without quotations Rs 0.306 0.306
million
17 Non-Deduction of punjab sales tax Rs 0.075 million and 0.129
income tax Rs 0.054 million on services by the schools from
firms
19 Loss to Government due to non-deduction of GST 1/5 share 0.425
of GST at source Rs 0.085 million and non-production of
deposit proof of GST Rs 0.340 million
2 Excess payment of personal allowance - Recovery thereof Rs 0.024
23,920
3 Non surrender/ non utilization of funds - Rs. 241,934 0.241
GGHSS 4 Withdrawal of funds without pre-audit - Rs 200,000 0.2
358/WB 5 Expenditure in excess of budget allocation – Rs 1.682 1.682
Dunyapur million
6 Non-Deposit of General Sales Tax – Rs 56,269 0.056
7 Irregular expenditure of Rs. 126,000 0.126
4 Non return of Loan paid from FTF Rs 143,382 0.143
5 Doubtful payment of pay and allowances through 0.531
adjustments – Rs 531,360
6 Non Surrender of Savings and excess expenditure Rs. 1.166
1,166,928
7 Uneconomical purchase without advertisement on PPRA 0.292
website– Rs 292,224
GGHSS 8 Non-deduction of Punjab Sales Tax (PST) on services from 0.017
365/WB suppliers by the schools - Rs 16,816
Dunyapur 9 Recovery of overpayment of GST on exempt items – Rs 0.017
631
AIR
Name of
Para Subject Amount
formation
No.
16,638
10 Non- Deposit of General Sales Tax from NSB – Rs. 18,940/- 0.019
11 Non- Deposit of General Sales Tax– Rs. 42,461/- 0.042
12 Unauthorized payment of SSB 0.0752
1 Payment of conveyance allowance during summer vacations 0.021
- Rs 20,808
2 Payment of conveyance allowance during leaves - Rs 0.109
109,937
3 Non return of Loan paid from FTF Rs.929,856 0.93
4 Doubtful payment of pay and allowances through 0.916
GHSS adjustments – Rs 916,619
Makhdoom 5 Non Surrender of Savings and excess expenditure Rs. 1.948
Aali 1,948,634
Dunyapur 6 Excess expenditure over and above the budget allocation – 0.437
Rs 437,427
7 Recovery of overpayment of GST on exempt items – Rs 0.025
24,709
8 General Sales Tax from the purchases of NSB – Rs 52,162 0.052
10 Non-deduction of Punjab Sales Tax (PST) on services from 0.017
suppliers by the schools amount Rs 17,112
11 Non-deduction of Income Tax at source – Rs 18,893 0.018
12 Non- Deposit of General Sales Tax– Rs. 81,287/- 0.081
1 Non-recovery of excess paid pay and allowances – Rs 0.529
528,672
5 Non-verification of deposit of GST – Rs 181680 0.181
6 Verification of Receipt Challans – Rs 391,925 0.392
7 Unauthorized withdrawal of pay and Allowances – Rs 0.055
55,109
8 Excess withdrawal of TA/DA without family shifting Rs 0.126
126,622
9 Unauthorized withdrawal of TA/DA – Rs 50275 0.05
10 Non-maintenance of Tree Register and Non-auction of 0
sufaida trees
11 Deterioration of hostel building and residence of principal 0
12 Bogus withdrawal of medical claims – Rs 96,000 0.096
13 Doubtful expenditure out of NSB – Rs 74,944 0.074
GHS 53/M
14 Lapse of funds due to non surrender of savings – Rs 53.439 53.439
Lodhran
million
16 Difference in cash books, FI-Data and Bank Account 0
Statements
2 Unauthorized constitute of School Management Council 0
without approval of competent authority
4 Doubtful Maintenance of Ownership record of Land 0
632
AIR
Name of
Para Subject Amount
formation
No.
Buildings of School
5 Doubtful maintenance of record receipts amounting to Rs; 3.152
3.152 million
6 Non-surrendering of saving and lapse of non-development 15.483
Budget – Rs; 15.483 million
7 Non production of earned leaves, EOL, Ex. Pakistan leaves, 0
GGHSS Inquiry etc register with deduction of conveyance allowance
Danoot 8 Loss to the Government due to non-auctioning of Canteen 2.16
9 Overpayment non stoppage of increment due to poor result 0
10 Unauthorized Payment on the accounts of science teaching 0.018
allowance during leave period– Rs; 18000
12 Recovery of inadmissible allowances Rs; 575850 0.576
13 Doubtful/Irregular Personnel Allowance amounting to Rs; 1.026
1.026 million
14 Non Return of loan on the accounts of Farough-E-Taleem 0.567
Fund amounting to Rs; 567354
15 Doubtful payment of scholarship during the financial years 0
2013-14 to 2017-18
16 No embrace numbering on trees up to date 0
17 Doubtful deposit of GST & income tax with bank receipt 1.025
amounting to Rs; 1.025 million
1 Non-recovery of Pay and Allowance from Teacher during 0.341
GGHSS Earned Leaves – Rs 341,107
Kahror 2 Un-authorized Payment of Social Security Benefit @ 30% – 0.275
Pacca Rs. 275,394
3 Non-Collection of Proof of Deposit of Sales Tax 0.396
5 Irregular development expenditure from FTF without 0.325
approved design and specifications – Rs 325,254
6 Irregular development expenditure without approved design 0.885
and specifications – Rs 884,638
9 Non-auctioning of canteen resulted in loss to government - 0.792
Rs 792,120
10 Recovery of overpayment of GST on exempt items – Rs 0.071
71,481
11 Non-recovery of Pay and Allowance from Teacher during 0.056
winter vacations – Rs 56,216
12 Double drawl of Expenditure from FTF and NSB - 0.141
Rs.140,959
14 Recovery of Inadmissible Allowances – RS. 24,000 0.024
15 Irregular expenditure on vocational workshop of home 0.292
economics classes from FTF without Advertisement on
PPRA‟s Website - Rs.292,224
633
District Education Authority, Multan
(Rupees in million)
AIR
Sr.
DDO's Para Subject Amount
No.
No.
Issuance of Registration / Certificate of private schools
1 4 -
on the Basis of Bogus & Unsigned Inspection Reports.
634
AIR
Sr.
DDO's Para Subject Amount
No.
No.
0.161
Unjustified Drawl of Pay & Conveyance Allowance
20 30
During Leave period 0.280
Irregular Issuance of order For Post Audit of
21 31 expenditure of NSB Fund From District Accounts
441.430
Office
Irregular drawl of expenditure on different projects of
22 3
Literacy Without Administrative Approval 34.273
Irregular Drawl of Huge amount of Arrears of Pay &
23 4
Allowances With out producing the arrear bills 1.040
DO Literacy
35 6 Misclassification of expenditure
0.718
36 7 Non-recovery of excess paid pay and allowances
0.754
37 8 Payment of Unauthentic Claims of Leave Encashment
3.233
38 9 Unjustified payment of salary with fake CNIC numbers
1.642
Overpayment of Social Security Benefits and other
39 10
allowances 0.378
40 11 Excess expenditure on transportation of goods
0.081
41 12 Non maintenance of record of Admin/General Branch -
635
AIR
Sr.
DDO's Para Subject Amount
No.
No.
Unjustified withdrawal of funds out of NSB by the
43 15 -
School without maintenance of record
44 16 Non surrender of savings
108.966
Excess expenditure over and above the budget
45 17
allocation 89.158
Unauthorized withdrawals of arrears of pay and
47 4 allowances without budget allocation and sanction of
21.297
the competent authority
Unauthorized payment on account of various kinds of
48 5
allowances 0.393
49 6 Loss due to excess payment of charge allowance
0.274
50 7 Unauthorized payment of integrated
0.115
Unauthorized withdrawal of conveyance allowance for
Dy. 51 8
employees availing the government bikes 0.095
DEO
(EE-M) 52 9 Over payment of conveyance allowance during leave
0.064
Jalalpu
r Loss due to overpayment of GST of exempted store and
53 10
purchase of store without payment of GST 0.139
54 11 Loss due to non-deduction of income tax
0.031
55 12 Uneconomical expenditure without quotations
0.583
Non-Deduction of Punjab sales tax and income tax on
56 13
services by the schools from firms 0.029
3.006
59 4 Unjustified payment of salary with fake CNIC numbers
3.701
Multan
636
AIR
Sr.
DDO's Para Subject Amount
No.
No.
Non-regularization of the services of staff despite
64 1 direction of the Government and unauthorized
6.531
withdrawal of 30% social security benefits
Unjustified expenditure on POL without maintenance of
65 2
Logbook 0.215
0.270
Non availability of whereabouts of Government vehicle
67 6
KWA-7995 0.500
68 7 Non maintenance of stock registers of purchases
0.416
69 8 Non collection of deposit proof of GST
0.251
70 9 Irregular Advance payment of electricity bills
0.100
Unjustified payment to building department without
71 10
execution of work 0.046
72 11 Doubtful expenditure on account of Photostate
0.092
Overpayment due to non fixation of pay after
73 1
regularization of services 0.631
Overpayment due to irregular payment of SSB after
74 2 regularization of services and non fixation of pay and
GBHS Nawab Pur
0.116
allowances
75 3 Doubtful expenditure from SMC
0.170
Irregular withdrawal of conveyance allowance during
76 5
winter vacations 0.127
77 6 Non-auction of dry trees
0.300
Non Deduction of Taxes on the Purchases Made /
78 7
Services Hired 0.116
Loss due to Payment of Conveyance Allowance during
79 2
Dy. DEO (EE-M)
Leaves 0.518
Shujabad
637
AIR
Sr.
DDO's Para Subject Amount
No.
No.
Loss due to non adjustment of advance increments on
83 7
account of B.ed. 0.120
84 8 Doubtful expenditure of NSB Funds by Schools
0.217
85 9 Mis -procurement of Tablet (notebook)
0.878
86 10 Non-Deposit of General Sales Tax
0.387
Non-Deduction of Income Tax on Services from
87 11
Suppliers by the Schools 0.284
Poor performance of Managements resulted in
88 12
Blockage of fund/ Non utilization of funds 14.302
638
AIR
Sr.
DDO's Para Subject Amount
No.
No.
Non Return of loan on the accounts of Farough-E-
102 1
Taleem Fund 0.705
Unauthorized Payment on the accounts of science
103 2
teaching allowance during leave period 0.025
Irregular Payment of conveyance allowance during
104 3
earned, winter and summer leave periods 0.300
Loss to the Government due to non-auctioning of dry
105 4 -
trees & Machinery
Unjustified payment of social security benefit to
106 5 employees who were regularized/should be regularized
0.368
GGHS Smeejabad
vocations 0.137
118 4 Loss due to excess withdrawal of personal allowance
0.098
Loss due to withdrawal of science teaching allowance
119 5
without teaching science 0.010
Unauthorized payment of social security benefits after
120 6
regulation of services 0.351
Excess expenditure over and above the budget
121 8
allocation 9.004
639
AIR
Sr.
DDO's Para Subject Amount
No.
No.
Unauthorized expenditure from non salary budget
122 9
without pre-audit 0.681
Irregular expenditure from NSB through splitting up
123 10
and without stock entries 0.681
124 11 Un-Even Flow of Salary Expenditure
13.339
Excess payment of pay and allowances despite
125 1
superannuation retirement 0.200
126 2 Payment of conveyance allowance during leaves
0.336
127 5 Expenditure in excess of budget allocation
20.021
Lapse of budget allocation due to non-surrender of
128 6
savings 65.110
Principal GGHS No.2 Shamasabad Multan
640
District Education Authority, Pakpattan
(Rupees in million)
Sr. AIR
Name of
No Para Subject Amount
formation
. No.
Irregular sanction of financial assistance beyond
1 1 2
delegated financial powers
2 2 Unauthorized payment of inadmissible allowances 0.247
Unauthorized withdrawals of arrears of pay and
3 5 allowances without budget allocation and sanction of 5.723
the competent authority
Loss to Government due to excess payment of charge
4 6 0.964
Deputy allowance
District Irregular development expenditure without approved
5 Education 10 2.87
design and specifications
Officer (EE-
6 M) 11 Non-utilization of NSB & FTF Funds 13.882
Pakpattan Non – compliance of recovery against previous audit
7 13 -
Paras
Non-recovery of penalty and stoppage of one
8 14 0.277
increment
9 15 Irregular auctioning of dismantle building material 0.26
10 16 Non-verification of Government Recoveries 0.12
Loss to Government by Ignoring the Destruction of
11 17 -
text books
Establishment of IT Labs without appointment of IT
12 3 -
Teachers
13 GG HS 5 Non deduction of Income Tax- Rs 32,693 0.033
91/EB
Irregular purchases from unregistered suppliers– Rs
14 Arifwala 6 0.059
58,900
15 7 Doubtful Expenditure of Rs 22,449 0.022
Irregular withdrawal of pay and allowances from
16 1 0.158
irrelevant DDO Code – Rs 157,767
Non-imposition / payment of Punjab Sales Tax on
17 6 0.052
GG HS services– Rs 52,399
Colony Area Irregular payment and non-recoupment of funds in FTF
18 11 0.087
Pakpattan – Rs 87,250
19 12 Non-deduction of Income Tax at source – Rs 76,886 0.076
Non-compliance of observations issued in previous
20 15 -
year Audit
GHS Urban Unauthorized withdrawal of qualification allowance
21 5 0.48
Area and recovery thereof Rs 480000
641
Sr. AIR
Name of
No Para Subject Amount
formation
. No.
Pakpattan Unauthorized payment in cash instead of cross cheque
22 6 0.8
Rs800,000
Unauthorized purchase from unregistered firms/
23 7 0.453
suppliers Rs453,282
Irregular purchase without advertisement for Rs
24 8 0.275
275,000
25 11 Doubtful purchase of smart board for Rs 95,000 0.095
Doubtful withdrawal of fund during the month of June
26 12 0.87
Rs 870,424
Un-authorized withdrawal of funds by fake signature of
27 13 0.041
ex-DDO Rs 41,312
28 2 Doubtful payment of personal allowance - Rs 95,100 0.095
29 4 Doubtful withdrawal of allowances - Rs 0.700 million 0.7
G MC High Irregular expenditure of Rs 0.926 million and doubtful
30 School 5 payment / non deposit of GST/PST Rs 0.129 million 0.066
Arifwala and income tax Rs 0.066 million
Payment of sales tax on tablets, paint, white wash and
31 7 construction material by school council Rs 0.069 0.069
million
Irregular Payment of Special Allowance To the
32 3 Teachers of Elementary & Secondary School Teachers 0.623
of Rs 623,000
Irregular Payment of 45% House Rent Allowance
33 District 4 0.086
Instead of 30% of House Rent Allowance Rs 85,920
Education
Irregular Payment Of Inadmissible Allowances Rs
34 Officer (SE) 5 0.461
461,440
Excess drawl of Pay & allowances, Recovery thereof
35 6 0.083
Rs 83,400
36 7 Irregular Drawl of Medical Bill of Rs–165,698 0.166
Unauthorized grant of annual increment recovery
37 3 0.106
thereof- Rs 106,018
Unauthorized grant of annual increment recovery
38 4 0.198
thereof- Rs 197,840
Deputy Unauthorized award of advance increments to AEOs
39 District 5 0.033
recovery thereof - Rs 33,440
Education
Irregular payment of Charge Allowance to AEOs - Rs
40 Officer (EE- 6 0.173
173,000
W) Arifwala
Unjustified payment of salary with fake CNIC numbers
7 1.053
– Rs 1.053 million
Doubtful payment of pay and allowances to employees
41 8 0.86
having same CNIC numbers – Rs 860,077
642
Sr. AIR
Name of
No Para Subject Amount
formation
. No.
Unjustified withdrawal of pay without date of joining –
42 9 3.595
Rs 3.595 million
Likely Fraudulent payment on account of Pay &
43 10 0.448
Allowances - Rs 448,187
Mis -procurement of Tablet (notebook) for Rs 0.957
44 12 0.136
million and recovery thereof Rs 136,467
Non-imposition / payment of Punjab Sales Tax on
45 14 0.076
services – Rs 75,719
Non provision of compliance of Audit paras relating to
46 15 -
Financial Year 2016-17
643
Sr. AIR
Name of
No Para Subject Amount
formation
. No.
Understated Books of Accounts of District Education
59 12 240.468
Authority – Rs 240.468 million
Non maintenance of receipt in Account -V of District
60 14 -
Education Authority
Irregular payment of Science Teaching Allowance – Rs
61 17 0.052
52,200
Irregular award of advance increments to AEOs
62 19 0.076
recovery thereof – Rs 76,000
Irregular approval of revised budget without inclusion
63 20 -
of receipts
64 22 Doubtful expenditure on teachers training – Rs 691,539 0.691
Doubtful award of Qualification Allowance inquiry
65 23 0.667
thereof – Rs 667,400
Un-justified site selection of Schools against the
66 24 provision of PC-I and payment of honorarium to self- 2.4
favored NFBE teachers – Rs 2.400 million
Unauthorized payment of Charge Allowance to AEOs -
67 2 0.208
Rs 207,658
Excess payment of pay and allowances after
68 4 0.114
superannuation retirement - Rs 114,114
Unauthorized award of advance increments to AEOs
69 5 0.097
recovery thereof – Rs 97,280
70 6 Non-utilization of NSB funds – Rs 18.906 million 18.906
Deputy Unjustified withdrawal of pay without date of joining -
71 10 3.133
District Rs 3.133 million
Education Recovery of undue payment on Inspection Allowances
72 (EE-W) 12 1.17
Rs 1.170 million
Pakpattan
Recovery of undue payment on account of
73 15 0.203
Inadmissible Allowances Rs 0.203 million
Non-deduction / Deposit of Provincial Sale Tax- Rs
74 16 0.171
0.171 million
Non-deduction / deposit of Income Tax – Rs 0.111
75 18 0.111
million
Undue award of annual increments to teachers recovery
76 20 0.296
thereof – Rs 0.296 million
77 GHS Sandy 5 Non return of Loan paid from FTF Rs0.143 million 0.143
Khan
Pakpattan Irregular Purchase of Items from N.S.B Fund Rs 0.090
78 6 0.09
Million
644
Sr. AIR
Name of
No Para Subject Amount
formation
. No.
purchase of Physical Assets (M&E) from Wrong
79 9 0.049
Object Head Rs 0.049 Million
Irregular Purchase of Furniture without Obtaining
80 10 Security Deposit and Non-forfeiture of Security 0.04
Deposit on Late Supplies – Rs 0.040 Million
Non-Recovery of Liquidity Damages on Late Supply
81 11 0.034
of Furniture Recovery Thereof –Rs 0.034 million
Irregular Payment of Personal Allowance after
82 13 0.02
regularization – Rs 0.020 Million
Doubtful payment due to Non Recouped of Faroogh-E-
83 2 0.344
Taleem Fund – Rs 344,560
GGHS City
84 Arifwala 6 Recovery of Inadmissible Allowance – Rs 60,000 0.06
Unauthorized grant of annual increment recovery
85 7 0.014
thereof- Rs 14,762
Total 343.486
645
District Education Authority, Sahiwal
(Amounts in million)
AIR
Sr Name of
Para Subject of Para Amount
No Formation
No
1 2 Unauthorized payment of inadmissible allowances 0.412
Doubtful payment of salary with doubtful ID Card
2 3 38.966
numbers
Dy. DEO Loss to Government due to excess payment of charge
3 7 0.227
(EE-M), allowance
4 8 Chichawat Non-verification of Government Recoveries 0.512
ni Loss to Government due to overpayment of GST of
5 10 0.868
exempted store
Non – compliance of recovery against previous audit
6 16 0.000
Paras
Overpayment of Pay & Allowances during Long
7 2 0.207
Leaves
8 3 Irregular payment of Charge Allowance to AEOs 0.115
Unauthorized award of advance increments to AEOs
9 4 0.06
recovery thereof -
10 5 Recovery of Inadmissible Allowances – 0.064
11 6 Dy. DEO Irregular payment of Personal Allowance 0.096
12 8 (EE-M) Unauthorized withdrawal of DTE Allowance 0.216
13 9 Sahiwal Unjustified Drawl of Fixed TA / DA Recovery 0.032
Overpayment of pay and Allowances due to wrong
14 10 0.044
fixation Recovery
Irregular payment of Charge Allowance to teachers
15 12 0.348
without charge of Head Teachers
Non Taking Legal Action against Falak Sher PST Of
16 19 instead of Proved Charges of NSB Fund Embezzlement 0.684
in inquiry report
17 1 Recovery of Inadmissible Allowances 0.074
18 2 Irregular payment of Charge Allowance 0.189
Unauthorized grant of annual increment recovery
19 3 0.134
thereof
Non-fixation of pay and allowances to adjust
20 4 unauthorized advance increments on account of higher 3.988
Dy. DEO
qualification recovery thereof
EE-
Excess withdrawal of Pay and Allowances recovery
21 5 Women, 0.411
thereof –
Sahiwal
Excess payment of Personal Allowance recovery
22 6 0.867
thereof
23 7 Undue payment of Personal Allowance 0.329
Non-implementation of penalties imposed to
24 10 0.024
employees
25 11 Unauthorized payment of pay and allowances during 0.305
646
AIR
Sr Name of
Para Subject of Para Amount
No Formation
No
EOL –
Non-deduction of Income Tax Rs 129,963 and 1/5 th of
26 12 GST and non-verification of deposit of GST and 0.472
Income Tax paid to supplier – Rs 472,386 million
Undue payment of GST and non-verification of deposit
27 13 0.059
of the same
Irregular payment of conveyance allowance despite
28 14 0.025
allocation of official vehicle
Excess payment of Charge Allowance to Head
29 16 0.019
Teachers
30 17 Recovery of Qualification Allowances 0.064
31 18 Non-compliance of previous audit report 0
32 19 Non-deduction / Deposit of Provincial Sale Tax- 0.224
Irregular expenditure in violation of PPRA rules /
33 20 guidelines for utilization of NSB funds and Cash 0
Payments worth millions
Overpayment on Purchase of Tabs Rs 102,913 and
34 21 0.205
unjustified payment of GST Rs 102,541
35 2 Uneconomical purchase of Rifle on excess rate 0.143
36 4 Non-deduction of Income Tax at source 0.115
Principal
37 9 Non-refund of loans granted form FTF 0.097
GGHSS
38 10 Non-verification of Government receipts 0.532
Farid Town
Unauthorized advance withdrawal of funds without
39 13 Sahiwal 0.08
actual expenditure and maintenance of record
40 14 Non-deposit of taxes 0.06
41 1 Uneconomical purchase of Rifle on excess rate 0.143
Governmen
42 2 Withdrawal of funds without pre-audit 0.685
t Higher
43 3 Irregular payment of salary with fake CNIC numbers 4.749
Secondary
Non-Collection of Proof of Deposit of Sales Tax and
44 5 School, 0.122
Income Tax
Harappa
45 6 Non-Collection of Proof of Deposit of Sales Tax 0.036
Non maintenance of receipt Account -V of District
46 4 0
Education Authority
Doubtful expenditure of pay and allowances due to
47 9 0.826
wrong fixation of basic pay
48 12 Irregular payment of Personal Allowance 0.332
CEO DEA, Irregular payment of charge allowance. Recovery
49 13 0.291
Sahiwal thereof
Unjustified payment on account of qualification
50 15 0.081
allowance -
Irregular payment of Special Conveyance Allowance
51 16 0.515
without observing specified criteria
52 17 Irregular payment of conveyance allowance despite 0.03
647
AIR
Sr Name of
Para Subject of Para Amount
No Formation
No
allocation of official vehicle
53 18 Recovery of Inadmissible Allowances 0.417
Unauthorized award of advance increments to AEOs
54 19 0.136
recovery thereof
Irregular payment of Charge Allowance to AEOs and
55 20 0.2
Dy. DEO
56 22 Irregular payment of salary with fake CNIC numbers 429.95
57 23 Non auction of vehicle and Machinery 0.107
Non recovery of Inspection fee/registration fee from
58 24 0.154
the private schools
Un-economical expenditure on stationary – Rs
59 25 0.152
151,764 and recovery of Rs. 4,460
Non provision of compliance of Audit paras relating to
60 26 0
Previous Years
61 1 Principal Unjustified payment of Sales Tax 0.058
Governmen
t Higher
Secondary Non-Regularization of the Services of Staff Despite
62 3 School of Direction of the Government and Unauthorized 0.275
Special Withdrawal of 30% Social Security Benefits
Education
(Hearing
63 5 Impaired) Non-collection of Deposit Proof of GST 0.097
Sahiwal
Irregular expenditure by schools council over and
64 3 above the authorized limit of School Management 0.413
Council
Loss to Government Due to Non Auction of dead dry
65 5 0.5
trees
Irregular expenditure without Vetting of SMC
66 6 Governmen 0.046
Committee
t
67 7 Non Return of Loan Taken From FTF Fund of 0.782
Mehmoodi
Non Return of Loan of Utility Bills instead of drawn
68 8 a High 0.448
from Government treasury
school
69 9 Non collection of deposit proof of GST 0.093
Sahiwal
70 1 Doubtful supply of desk bench 0.05
71 4 Irregular purchase without advertisement for 0.198
Unauthorized withdrawal of funds for purchase of arms
72 5 0.193
and ammunition
Loss to government due to non-deduction of income
73 9 0.204
tax and sales tax at source
74 1 Governmen Irregular purchase of furniture from SMC 0.4
648
AIR
Sr Name of
Para Subject of Para Amount
No Formation
No
t Batala Irregular payment on account of installation of Barbid
75 2 0.13
muslim Wire, UPS and CCTV Camera
76 3 high Non deposit of PST 0.038
School Non auction of Canteen resulting in Loss to
77 4 0.396
sahiwal Government –
78 7 Non collection of deposit proof of GST 0.087
79 8 Non recording of transaction in Cashbook 0.067
Irregular/overpayment payment of sales tax on tablets,
80 3 paint, white wash and construction material by school 0.207
council
Non-deduction of Punjab Sales Tax Rs 0.088 million
81 4 0.064
Governmen and Income Tax Rs 0.064 million on services
t Girls Doubtful payment / non- deposit of GST inquiry
82 6 0.348
Model Pilot thereof –
83 7 Secondary Uneconomical purchase of Rifle on excess rate 0.143
School Loss to Government on account of social security
84 8 Sahiwal benefits due to non-regularization of services despite 0.367
Government orders
85 9 Non-deduction of GST, PST & Income Tax 0.091
86 11 Non-refund of loans granted form FTF 0.862
87 14 Irregular drawl of amount out of SMC account 0.288
Governmen Irregular payment to supplier on account of purchase of
88 3 0.121
t Special uniform Rs 105,137 and non- recovery LD Rs 15,770
89 5 Education Unauthorized expenditure due to misclassification 0.88
School for Unauthorized withdrawal of funds for purchase of arms
90 8 Mentally 0.194
and ammunition
Retarded
91 10 Children, payments for advertisements 0.008
Sahiwal
649
District Education Authority, Vehari
AIR
Sr. Name of
Para Subject Amount
No. Formation
No.
Irregular deduction of Punjab Sales Tax on services
1 Rs 188,807 and non-deduction of income tax 0.118
Loss to government due to excess payment and
2 recovery thereof 0.485
Mis-procurement of Tablet PCs for Rs 1.627
4 million and 0.897
Non-Verification of Deposit Proof of General Sales
5 Tax 0.472
Blockage of fund/ Non utilization of funds for
6 construction of class rooms 37.81
Dy. DEO (EE-
1 Unauthorized payment of charge allowance to
W) Vehari
8 AEO and recovery 0.104
11 Non-Surrender of Anticipated Savings Amounting 38.514
Excess expenditure over and above the budget
12 allocation 1.824
Loss to government due to payment conveyance
13 allowance during leaves 0.857
Loss to government due to payment pay &
14 allowances during EOL period 0.285
Non production of record and non-maintenance of
16 record 0.45
Irregular expenditure through splitting - Rs 0.541
2 million 0.541
Excess expenditure over and above the budget
3 allocation – Rs 109,130 0.109
4 Non Surrender of Savings Rs. 1.248 million 1.248
Unauthorized payment of conveyance allowance to
0.295
5 teachers during leave period
Principal Govt.
8 Payment of inadmissible allowances - Rs 21,715 0.021
Girls Higher
Irregular withdrawal of conveyance allowance
2 Secondary
9 during Summer vacations - Rs 402,912 0.402
School Tibba
Non-imposition / payment of Punjab Sales Tax on
Sultan Pur
10 services– Rs 53,733 0.053
Recovery of overpayment of GST on exempt items
11 – Rs 24,969 0.024
Non-verification of deposit of Sales Tax from the
12 purchases of NSB – Rs. 345,002/- 0.345
Non-deduction of Income Tax at source – Rs
14 84,246 0.084
Irregular withdrawal of conveyance allowance
Dy. DEO (EE-
3 3 during vacations – Rs 435,315 0.435
W) Mailsi
4 Unauthorized award of annual increments recovery 0.231
650
AIR
Sr. Name of
Para Subject Amount
No. Formation
No.
thereof – Rs 231,230
Irregular withdrawal of charge allowance – Rs
5 116,000 0.116
Non-refund of NSB funds from School Council
Accounts of Schools transferred to PEF – Rs
6 516,275 0.516
Irregular withdrawal of TA/DA by employees – Rs
8 432,062 0.432
Unauthorized payment of conveyance allowance to
9 teachers during leave period – Rs 740,732 0.74
Excess expenditure than budget allocation – Rs
11 6.724 million 6.724
Unjustified withdrawal and payment of SSB
employees during period of regular service – Rs
12 306,717 million 0.306
Irregular withdrawal of pay during the period of
13 leave without pay – Rs 408,576 0.408
Non-imposition / payment of Punjab Sales Tax on
16 services– Rs 566,484 0.566
19 Non-utilization of NSB funds – Rs 51.936 million 51.936
Non-production of deposit proof of GST by
20 Suppliers inquiry thereof – Rs 5.671 million 5.671
Irregular sanction of financial assistance beyond
1 delegated financial powers 7.000
Unauthorized payment of inadmissible allowances
2 - Rs 89,255 0.089
Un-authorized Payment of Social Security Benefit
3 @ 30% – Rs. 78,342 0.078
Over payment of conveyance allowance during
4 winter vacations - Rs 681,948 0.681
Loss to Government due to excess payment of
6 charge allowance Rs 351,082 0.351
Dy. DEO (EE-
4 Over payment of conveyance allowance during
M) Vehari
7 summer vacations - Rs 135,825 0.135
Non-utilization of NSB & FTF Funds – Rs
11 9,339,502 9.33
Non-Collection of Proof of Deposit of Sales Tax –
12 Rs 3,865,359 3.865
Irregular auctioning of dismantle building material
15 – Rs 720,000 0.72
Non-recovery of Pay and Allowance from Teacher
16 during Earned Leaves – Rs 348,229 0.348
17 Loss to government due not realization of FTF 0.958
651
AIR
Sr. Name of
Para Subject Amount
No. Formation
No.
funds – Rs. 958,926
Non – compliance of recovery against previous
19 audit Paras 0
Unjustified payment on account of qualification
2 allowance - Rs 253,800 0.253
Unjustified Payment of Social Security Benefits
3 and recovery thereof - Rs 313,338 0.313
4 Recovery of Inadmissible Allowances – Rs114,805 0.114
Dy. DEO (EE- 5 Non verification of Deposit-Rs.2.924 million 2.924
5
W) Burewala Doubtfull / Irregular expenditure from NSB funds
8 by splitting the indent- Rs0.860 million 0.86
Doubtful payment /non deposit of GST inquiry
10 thereof – Rs 0.985 million 0.985
Non provision of compliance of Audit paras
11 relating to Previous Years 0
Unauthorized payment of conveyance allowance –
3 963,315 0.963
Unjustified payment on account of qualification
4 allowance - Rs 209,400 0.209
Irregular payment of Charge Allowance to AEOs -
5 Rs 206,000 0.206
Dy. DEO (EE-
6 procurement of Tablet (notebook) of Rs. 303,788
M) Burewala
9 and unjustified payment of GST thereon Rs. 40,241 0.04
Non payment of income tax on account of
12 miscellaneous services acquired – 139,041 0.139
Irregular payment of Special Conveyance
Allowance without observing specified criteria– Rs
13 114,000 0.114
Lost to the Government on account of
advertisement charges due to non-accomplishment
2 of Class-IV recruitment Rs 2.693 million. 2.693
Drawl of POL without maintenance of log book of
5 vehicle amounting to Rs 53,646 0.053
Unauthorized procurement for IT Lab through
6 irrelevant procurement committee– Rs 7.5 million 7.5
7 CEO Education Unauthorized Payment on Account of Integrated
8 Allowance - Rs 0.909 Million 0.0909
Irregular grant of honorarium amounting to Rs
10 911,450 0.911
Unauthorized sanction of time bared claim without
the sanction of Finance Department amounting to
11 Rs36,680 0.036
12 Non-collection of Deposit Proof of GST Rs 0.075 0.075
652
AIR
Sr. Name of
Para Subject Amount
No. Formation
No.
million
Non-availability of stock entries of store and stock
13 amounting to Rs442,665 0.442
Non-monitoring of development budget resulted in
lapsed of expenditures amounting to Rs
14 60.153 million. 60.153
Payment of conveyance allowance during winter
1 vacations – Rs 174,639 0.174
Irregular Purchase of Items from N.S.B Fund
0.265
2 without Sanction of Expenditure
Irregular Construction of Canteen Out of F.T.F
3 Rs.78,240 0.078
4 Non return of Loan paid from FTF 0.111
Irregular Payment of G.S.T on Exempt Items Rs
5 87,226 0.087
Non Surrender of Anticipated Savings
6 Rs.5,700,637 5.7
Unjustified Payment of Arrears of Pay &
Govt. Higher
Allowances without Release of Separate Budget
Secondary
8 7 Rs 267,329 0.267
School Garha
Uneconomical purchase without advertisement on
More
8 PPRA website– Rs.694,457 0.694
Non-Collection of Proof of Deposit of Sales Tax –
9 Rs 253,393 0.253
10 Non Deposit of PST – Rs 77,647 0.077
11 Non deduction of Income Tax- Rs 44,746 0.044
Doubtful Payment on Purchase of Rifle From F.T.F
12 Rs.25,000 0.025
13 Over Payment of Personal Allowance – Rs 19,430 0.019
Irregular Payment of Personal Allowance after
14 regularization – Rs 18,900 0.018
Loss to government due to withdrawal of science
15 teaching allowance without 0.018
Loss to the Government due to non-auctioning of
1 Canteen – Rs; 2.160 App 2.16
Unauthorized Payment of conveyance allowance
Govt. Higher during winter and summer leave periods recovery
secodnar 2 of Rs; 274699 0.274
9
School Sheik 3 No embrace numbering on trees up to date 0
Fazil Doubtful maintenance of diary and dispatch
4 register 0
Non maintenance of earned leaves, EOL, Ex.
5 Pakistan leaves, Inquiry, Budget control etc 0
653
AIR
Sr. Name of
Para Subject Amount
No. Formation
No.
registers with deduction of conveyance allownce
Non-surrendering of saving and lapse of non-
7 development Budget – Rs; 3.415 million 3.415
Doubtful Drawl of Pay & Allowance without
verification of degrees & maintenance of Service
Books and personnel files amounting to Rs; 26.514
8 million 26.514
Doubtful/ Illegal Payment of M.Phil/Ph.D./higher
Qualification Allowances & recovery of Rs; 0.406
9 million 0.406
Non maintenance of record & Overpayment due to
10 non-stoppage of increment on poor result 0
Non return of loan on the accounts of Farough-E-
11 Taleem Fund amounting to Rs; 0.668 million 0.668
Irregular expenditure on the accounts of purchase
12 of furniture through splitting –Rs 0.435 million 0.435
Unauthorized Payment on the accounts of science
teaching allowance during leave period– Rs; 0.140
13 million 0.14
Unauthorized withdrawal of conveyance and house
rent allowance by the Mst. Tabassam Perveen Ex.
Principal, therefore recovery amounting to Rs;
14 0.821 million 0.821
Doubtful maintenance of record for Furniture,
emanation, Toilet, Rooms, Camera/Security
15 Instruments 0
Non reconciliation/ difference in cash book & Bank
Account Statements amounting to Rs; 0.291
16 million 0.291
Doubtful/Irregular Pay & Allowances on the
accounts of arrears through SAP/Bills amounting to
17 Rs; 0.847 million 0.847
Doubtful deposit of GST & income tax with bank
18 receipt/FBR amounting to Rs; 01.226 million 1.226
Non completion of Inquiry of Mst.
19 Tabassam Perveen Ex. Principal 0
Unauthorized Payment of conveyance allowance
21 during earned leave; recovery of Rs; 0.523 million 0.523
Non production of record amounting to Rs;
22 87.956 million Appr 87.956
Doubtful Maintenance of Ownership record of
23 Land Buildings of School 0
24 Non-regularization of the services of staff despite 0.715
654
AIR
Sr. Name of
Para Subject Amount
No. Formation
No.
directions of the Government and unauthorized
withdrawal of 30% social security benefits,
therefore recovery of Rs; 0.715 million
Doubtful expenditure on the accounts of
Contingencies, NSB & FTF amounting to Rs;
25 05.701 million 5.701
26 Doubtful maintenance of receipts record 0
Non- construction of class rooms out of NSB funds
2 provided by the Government for the purpose 0
Irregular payment of leave encashment – Rs 5.391
3 million 5.391
Non-collection of proof of deposit of general sales
4 tax – Rs 0.094 million 0.094
Withdrawal of social security benefits after
5 regularization of services 0
Irregular purchase of stationery by splitting of
6 expenditure– Rs 0.664 million 0.664
Doubtful payment of inspection allowance during
7 summer vacations - 0.809
DEO (EE-M)
10 Doubtful payment of salaries through same bank
Vehari
8 account to different employees Rs 0.644 million 0.644
Unauthorized payment of pay and allowances
despite superannuation retirement of employees -
9 Rs 0.054 million 0.054
Doubtful withdrawal of funds on account of POL -
11 Rs 0.125 million 0.125
Non-monitoring/non-exercising review on
12 utilization of school council funds inquiry thereof 0
Over payment of sales tax on purchase of various
13 store by school councils 0
Uneconomical purchase of various items without
14 advertisement on PPRA website and print media 0
Unauthorized withdrawal of conveyance allowance
1 – Rs 949,229 0.949
Non-imposition / payment of Punjab Sales Tax on
2 services – Rs 981,347 0.981
Unauthorized grant of annual increment recovery
DY. DEO (EE-
11 3 thereof- Rs 310,100 0.31
M) Mailsi
Irregular payment of Charge Allowance to AEOs -
4 Rs 205,000 0.205
Unauthorized payment of conveyance allowance to
5 teachers during leave period – Rs 139,036 0.139
6 Recovery of inadmissible allowances 115,472 0.115
655
AIR
Sr. Name of
Para Subject Amount
No. Formation
No.
Non recovery of NSB fund from PEF schools Rs.
9 522,609 0.522
11 Non-utilization of NSB funds – Rs 15.433 million 15.433
Irregular retention of Development funds provided
12 for construction of class rooms Rs. 4.110 million 4.11
Doubtful payment of salary with doubtful ID card
13 number – Rs 599,400 0.599
Unjustified withdrawal of pay without date of
14 joining – Rs 1.288 million 1.288
Unjustified withdrawal of pay due to wrong date of
16 joining 0
656
Annexure – A
Part-II
Memorandum for Departmental Accounts Committee Paras not attended in
Accordance with the Directives of DAC Pertaining to Audit Year 2017-19
District Education Authority Bahawalnagar
(Rupees in million)
Sr. Para
DDOs Subject Amount
No. No.
662
D.G.KHAN
(Rupees in million)
Name of Sr. Para
Subject Amount
Formations No. No.
1 12 Unjustified transfer of funds to school 1.271
Payment of pending liabilities out of allocation for
2 13 0.121
current year
3 17 Recovery due to non-deduction of income tax 0.06
4 18 Non-verification/non-production of GST paid 0.149
Loss due to non-recovery of provincial sales tax on
5 19 0.047
services
CEO 6 20 Unjustified expenditure on repair of vehicles 0.103
(Education) 7 21 Misappropriation on account of repair of vehicle 0.05
8 22 Doubtful payment of due to non-accountal of store 0.394
9 23 Misclassification of expenditure 0.035
10 24 Doubtful and unauthorized expenditure 0.158
Unjustified advance withdrawal of Govt. money and
11 25 0.244
retention
Doubtful and unauthorized expenditure on account of
12 26 0.167
refreshment charges
Recovery on account of un-authorized withdrawal of
13 20 0.025
conveyance allowance
Recovery of overpayment owing to leave without pay
14 23 0.147
and Conveyance Allowance
Dy.DEO
Non-deposit of fine imposed by authority due to
(EE-M)
15 24 willfully absent from duty as reported by MEAs 0.304
D.G.Khan
recovery
Recovery of irregular payment of Conveyance
16 25 0.085
allowance during Summer vacations
17 26 Overpayment on account of Hill Allowance 0.572
GHSS Mana Recovery of un authorized Payment of conveyance
18 11 0.002
Ahmdani allowance during leave period
Recovery of un authorized payment of conveyance
19 22 0.094
allowance during leave on full pay
20 24 Non-recovery of penalty imposed during absent period 0.051
Overpayment on account of qualification allowance to
21 25 0.095
ESE and SESE
DY.DEO
22 26 Unauthorized grant of charge allowance and recovery 0.066
(EE-W)
23 28 Withdrawal of salary during the period of leave without 0.061
D.G.Khan
Drawl of conveyance allowance drawn during summer
24 29 0.018
vacations
Less deduction of group insurance from employees
25 32 0.043
salaries
26 33 Doubtful expenditure/non-deduction of income tax out 0.016
663
Name of Sr. Para
Subject Amount
Formations No. No.
of NSB grant
Non-deduction of G.P .fund, B. fund and group
27 35 0.118
insurance from employees salaries
28 38 Loss on account of conveyance allowance 0.020
29 26 Non-recovery of penalty imposed during absent period 0.05
Unauthorized payment of inspection allowance during
30 27 0.04
leave
Overpayment on account of qualification allowance to
31 29 0.402
ESE and SESE
32 30 Unauthorized withdrawal of charge allowance 0.027
Doubtful expenditure on payment of salaries to
33 32 0.149
temporary teachers out of NSB grant
Dy.DEO Withdrawal of salary during the period of leave without
34 33 0.033
(EE-W) pay worth
Taunsa 35 34 Overpayment due to irregular award of Bs-9 0.089
Over payment due to unauthorized award of two
36 35 0.104
advance increments
37 36 Unauthorized payment of GST 0.147
38 37 Doubtful expenditure of out of NSB funds 0.102
Non-availability of proof of sales tax and income tax
39 38 0.331
returns
Less deduction of group insurance from employees
40 39 0.099
salaries
Withdrawal of pay and allowance during leave without
41 7 0.048
pay
Deaf &
Illegal supply of electricity to residences and non-
Defective 42 8 0.028
recovery of electricity charges
school
Non-recovery of penal rent from unauthorized
43 9 0.038
occupants of government residence
Headmaster
City High
44 13 Overpayment of qualification allowance to SST 0.029
School
D.G.Khan
Over payment on account of conveyance allowance
45 20 0.019
drawn during summer vacations
Dy.DEO Overpayment of qualification allowance to secondary
46 21 0.007
(EE-M) Kot school teachers
Chutta 47 23 Purchase of furniture without advertisement 0.250
Non-deduction of benevolent fund from salaries of
48 24 0.088
employees
Headmaster 49 8 Unauthorized drawal of pay without sanctioned posts 0.181
GBHS Recovery of unauthorized payment of conveyance
50 9 0.004
Nizamabad allowance during leave
Headmaster 51 16 Non-production of sales tax returns 0.024
664
Name of Sr. Para
Subject Amount
Formations No. No.
GBHS
Wallay
Walla
Headmistress 52 7 Non-surrender of savings 0.577
GGHS Over payment on account of conveyance
53 9 0.026
Model Town allowance drawn during summer vacations
Headmaster
GBHS
54 11 Non-surrender of savings 1.292
Samina
D.G.Khan
55 20 Recovery of unauthorized withdrawal of hill allowance 0.069
Recovery of unauthorized payment of conveyance
56 21 0.012
allowance during leave on full pay
Dy.DEO Recovery of one month pay due to resignation from
57 24 0.145
(EE-M) contract services
Taunsa Non-recovery of penalty/fine imposed due to willful
58 25 0.271
absent from duty
Overpayment of conveyance allowance drawn during
59 27 0.106
summer vacations
Headmistress
Government
Recovery of UN authorized payment of conveyance
Girls High 60 12 0.015
allowance– Rs 14,699
School
Paigah
665
Layyah
(Rupees in million)
Name of Sr. Para
Subject Amount
Formations No. No.
1 23 Purchase of IT equipment on higher rates 0.964
Loss to Government due to payment of extra rate
2 25 0.651
against advertisement
3 28 Expenditure on repair of vehicles 0.089
Loss to Govt. due to non-recovery of registration fee
4 29 0.168
from un-registered schools
5 31 Mis-appropriation of POL 0.047
Loss to government due to non-deposit of CDRs in PLS
6 34 0.247
bank account
Loss to Govt. due to non-recovery of annual inspection
CEO (DEA) 7 35 0.174
fee from private registered schools
Unauthorized incurrence of expenditure on seminar /
8 36 0.683
conference beyond competency
9 39 Misclassification of expenditure 6.398
Doubtful purchase of stores due to non-accountal of
10 40 0.135
stock
11 41 Unjustified expenditure on TA/DA 0.038
12 42 Loss due to non-recovery of withholding tax 0.022
Overpayment due to payment of higher rates of POL
13 43 0.017
than notified by OGRA
Recovery of overpayment due to non-fixation of basic
14 18 0.851
pay
15 22 Non-recovery of penalty imposed during absent period 0.016
Overpayment on account of qualification allowance to
16 24 0.142
ESE and SESE
17 26 Un-authorized drawl of charge allowance 0.045
Doubtful expenditure on payment of salaries to
18 28 0.540
temporary teachers out of NSB grant
19 29 Overpayment due to irregular award of BS-9 0.266
Dy. DEO
Over payment due to un-authorize award of two
(EE-W) 20 30 0.208
advance increments
Layyah
21 33 Non-deduction of income tax 0.454
Un-authorized expenditure beyond competency on rent
22 34 0.144
of building
23 35 Doubtful expenditure out of NSB funds 0.223
24 36 Non-deduction of sales tax 0.074
Less deduction of group insurance from employees
25 38 0.066
salaries
Doubtful purchase of stores due to non-accountal of
26 39 0.027
stock
Dy. DEO Recovery of unauthorized payment of salaries during
27 19 0.065
(EE-W) leave without pay
666
Name of Sr. Para
Subject Amount
Formations No. No.
Karor Double drawl of pay and allowances by opening two
28 20 0.054
personal numbers of a single employee
Recovery of overpayment due to non-fixation of basic
29 31 0.092
pay
Dy. DEO Non-recovery of G.P fund upon regularization of
30 36 0.082
(EE-M) services
Layyah Less deduction of group insurance from employees
31 37 0.035
salaries
32 38 Overpayment on account of pay & allowances 0.036
GHS Mandi
33 9 Defective maintenance of cash book 0.0
Town
Dy. DEO
(EE-W) 34 24 Unauthorized payment of inspection allowance 0.015
Choubara
Undue delay in disbursement of merit scholarship to the
35 10 0.432
student
DEO (SE) Non-imposition/recovery of penalty on the absent
36 11 0.054
Layyah teachers reported by MEA
Doubtful issuance of stationary due to non-availability
37 12 0.058
of proof of consumption
38 27 Overpayment on account of qualification allowance 0.007
Recovery on account of unauthorized payment of
39 32 0.013
advance increment
Dy. DEO
Overpayment due to unjustified award of B-14 and 3
(EE-M) 40 33 0.020
advance increments against same qualification
Choubara
41 35 Non-recovery of penalty imposed during absent period 0.006
42 37 Expenditure without store entry 0.640
43 38 Unjustified drawl of inspection allowance of schools 0.040
44 27 Overpayment of on account of qualification allowance 0.012
Dy. DEO
45 33 Non-recovery of penalty imposed during absent period 0.013
(EE-M)
Overpayment due to unjustified award of B-14 and 3
Karor 46 34 0.018
advance increments against same qualification
HM Special
Education
47 10 Less deduction of Income tax 0.010
Center
Layyah
667
Muzaffargarh
(Rupees in million)
Name of Sr. Para
Subject Amount
Formations No. No.
Recovery of unauthorized payment of conveyance
1 11 0.022
allowance during leave on full pay
Recovery of unauthorized and unjustified drawal of
2 12 0.115
TA/DA
Unjustified and doubtful consumption of POL without
3 15 0.281
approved routs of Buses
Drawal of money for stipend to special children without
CEO (DEA) 4 16 disbursement to the actual beneficiary chances of 0.246
misappropriation
5 18 Non-deduction of GST from the payment to Suppliers 0.364
Loss due to non-recovery of provincial sales tax on
6 20 0.049
services
7 21 No proof of deposit of GST into Govt. treasury 0.912
Recovery of unauthorized and unjustified drawal of
8 22 0.032
TA/DA
Recovery of unauthorized payment of SSB after
9 32 1.082
regularization
Recovery of unauthorized payment of conveyance
10 33 0.049
allowance during leave on full pay
11 34 Recovery of unauthorized payment of salaries 0.027
Recovery of overpayment on account of Ad hoc Relief
12 36 0.098
2016
Dy.DEO Loss due to non-recovery of provincial sales tax on
13 38 0.017
(EE-M) services & less deduction of income tax
Muzaffargarh Withdrawal of pay and allowances during absent period
14 40 0.125
and after termination of contract
Less deduction of Group Insurance from employees
15 41 0.043
salaries
Unauthorized excess payment on purchase of tab and
16 42 0.041
recovery
Payment of pending liabilities out of allocation for
17 43 0.031
current year
18 17 Non-deduction of Punjab sales tax on repair 0.127
Blockage of Government money due to non-utilization
19 18 7.947
of NSB fund
Dy.DEO 20 19 Loss due to less deduction of income tax 0.312
(EE-W) 21 21 Non-deduction of income tax 0.686
Muzaffargarh Recovery of unauthorized payment of SSB after
22 22 0.116
regularization
Loss due to less deduction of group insurance from
23 23 0.123
employees salaries
668
Name of Sr. Para
Subject Amount
Formations No. No.
24 26 Unjustified drawal inspection allowance of schools 0.080
Recovery on account of unauthorized payment of
25 30 0.024
advance increment
Less deduction of Group Insurance from employee‟s
26 24 0.046
salaries
27 25 Irregular drawal of science teaching allowance 0.005
Non-deposit of fine imposed by authority due to willful
28 26 0.084
absence from duty
Dy.DEO
Overpayment due to non-adjustment of allowances after
(EE-M) 29 29 0.047
regularization
Kot Addu
Non-recovery of G.P Fund upon regularization of
30 30 0.421
services
31 31 Withdrawal pay and allowances after superannuation 0.038
Unauthorized drawal of pay and allowance for the PST
32 34 0.967
having BS-7
Recovery of Overpayment due to non-adjustment of Ad
33 25 0.014
hoc allowances after regularization
Dy. DEO
Recovery of Overpayment of 50% Ad hoc Allowance-
(EE-W) Alipur 34 26 0.048
2010
35 27 Recovery of unauthorized payment of salaries 0.067
Recovery of overpayment of 50% ad hoc allowance-
36 19 0.239
2010
Non-deposit of fine imposed by authority due to willful
37 22 0.010
absent from duty reported by MEAs
38 24 Unjustified payments of TA/DA 0.220
Non-deduction of GPF from the pay of permanent
Dy.DEO 39 25 0.178
employees
(EE-M) Jatoi
Recovery of un authorized payment of charge
40 26 0.066
allowance
41 28 Payment on account of Income tax out of NSB 0.212
Unauthorized and doubtful purchase of stores without
42 29 0.144
stock entry
43 31 Doubtful Expenditure of POL 0.081
Non-refund of government money on transfer of
44 35 0.193
schools to PEF
Unauthorized excess payment on purchase of tab and
45 39 0.062
recovery
Dy.DEO 46 40 Expenditure without advertisement 0.278
(EE-M) Less deduction of Group Insurance from employees‟
47 41 0.020
Alipur salaries
48 42 Non-deduction of G. P.Fund from employees‟ salaries 0.201
Recovery of overpayment on account of Ad hoc Relief
49 48 0.069
2016
50 52 Non-verification of GST paid 0.053
669
Name of Sr. Para
Subject Amount
Formations No. No.
Overpayment due to non-adjustment of ARA-2016 after
51 30 0.119
regularization
52 31 NON-recovery of penalty imposed during absent period 0.074
Unauthorized payment of inspection allowance during
53 32 0.010
leave
54 33 Unauthorized drawal of inadmissible allowances 0.010
Overpayment on account of 50% ARA 2010 after
55 35 0.022
regularization
56 37 Unauthorized drawal of charge allowance 0.125
57 39 Drawal of salary during the period of leave without pay 0.070
58 40 Overpayment due to irregular award of BS-9. 0.266
Over payment due to unauthorized award of two
59 41 0.104
advance increments
Non-refund of one month salary after termination of
Dy.DEO 60 43 0.055
contract by employees recovery
(EE-W) Jatoi
61 44 Unauthorized payment against weather shield 0.515
Overpayment due to irregular award selection grade to
62 45 0.100
class IV
63 46 Non-deduction of income tax 0.137
64 47 Unauthorized payment of general sales tax 0.021
65 49 Non-availability of proof of sales tax returns 0.106
Overpayment due to higher rates of POL than notified
66 52 0.012
by OGRA
Unauthorized retention of public money into account of
67 51 0.908
DDO
68 53 Non-accountal of stores and doubtful issuance 0.158
Less deduction of group insurance from employees
69 54 0.025
salaries
70 56 Unjustified payment of TA/DA bills 0.027
71 22 Recovery of over payment on account of ARA 2016 0.031
72 23 Expenditure without calling tenders 0.156
73 24 Misclassification of expenditure 0.200
74 25 Unauthorized drawal of inadmissible allowances 0.034
Headmistress
75 28 Drawal of salary during the period of leave without pay 0.019
GGHS
Over payment on account of 50% ad hoc allowance
Baseera 76 29 0.036
2010
77 31 Non-accountal of stores and doubtful issuance 0.156
78 32 Non-availability of proof of sales tax returns 0.023
79 33 Less deduction of income tax 0.066
80 16 Unjustified purchase of machinery and equipment‟s 0.202
Headmaster
81 17 Purchases without Advertisement on PPRA Website 0.351
GHS Alipur
82 18 Unjustified expenditure on repairs 0.149
Dy.DEO Overpayment due to non-adjustment of ad hoc relief all.
83 18 0.076
(EE-W) 2016 10% after regularization
670
Name of Sr. Para
Subject Amount
Formations No. No.
Kot Addu Non-deduction of G.P Fund upon regularization of
84 21 0.335
services
Recovery of un authorized payment of charge
85 24 0.087
allowance
Recovery of overpayment due to payment of
86 25 0.061
inadmissible pay and allowances
Less deduction of Group Insurance from employees
87 26 0.059
salaries
88 28 less deduction of Income tax 0.182
89 30 Expenditure without advertisement on PPRA website 0.278
Loss to Government due to non-deposit of rent of
90 11 0.030
canteen
Headmistress
Unauthorized and doubtful purchase of stores without
GGHS 91 12 0.065
stock entry
Sinawan
Recovery of un authorized payment of Charge
92 13 0.003
allowance
Headmaster Recovery of overpayment due to unauthorized allowing
GHS 93 13 annual increment and non-adjustment of ARA 10%- 0.018
Ehsan Pur 2016
671
Rajanpur
(Rupees in million)
Name of Sr. Para
Subject Amount
Formations No. No.
Non-forfeiture of earnest money and non-black listing
1 11 0.708
of firms for non-supply of furniture amounting
2 12 Doubtful purchase of stores due to non-accountal 0.116
3 13 Misclassification of expenditure 44.259
Loss to govt. due to non-recovery of annual inspection
4 14 0.022
fee from private registered schools
Loss to govt. due to non-recovery of registration fee
CEO (DEA) 5 15 0.431
from un-registered schools
Sanction of pensioner benefit without recovery of
6 17 0.054
overpayment on account of pay and allowances
Undue delay in disbursement of merit scholarship to the
7 20 0.732
student
Unauthorized drawal of teachers‟ salaries without proof
8 21 0.138
of disbursement
9 20 Non-deduction of inadmissible conveyance allowance 0.015
10 21 Withdrawal of pay and allowances after superannuation 0.055
11 23 Unjustified payment of science teaching allowance 0.005
Dy. DEO
12 24 Unjustified drawal inspection allowance of schools 0.450
(EE-W)
Jampur Overpayment due to allowing of excessive rate of basic
13 27 0.031
pay
Unauthentic/doubtful expenditure on POL and ta/da
14 31 0.128
claim
Loss due to non-deduction of GPF, bf and group
15 14 0.646
insurance upon regularization of services
Dy. DEO Recovery of unauthorized payment against leave
16 15 0.116
(EE-M) without pay
Jampur 17 17 Recovery due to payment of inadmissible allowances 0.026
Recovery on account of unauthorized withdrawal of
18 18 0.150
conveyance allowance
Overpayment due to irregular award of M.A.
19 21 0.051
Increments to EST/secondary school teachers
Less deduction of group insurance from employee‟s
20 22 0.027
salaries
21 23 Unauthorized payment of allowances and recovery 0.033
Dy. DEO
22 25 Irregular drawal of science teaching allowance 0.010
(EE-W)
23 26 Recovery of overpayment of qualification allowance 0.033
Rajanpur
Non-recovery of G.P fund upon regularization of
24 30 0.085
services
25 31 Withdrawal pay and allowances after superannuation 0.038
Overpayment due to drawal of pay during leave without
26 33 0.107
pay
672
Name of Sr. Para
Subject Amount
Formations No. No.
27 35 Doubtful drawal out of NSB fund 0.373
Unauthorized drawal of pay and allowance for the PST
28 36 0.751
having bs-7
29 37 Unauthorized drawal of inadmissible allowances 0.397
30 39 Unauthorized drawal of charge allowance 0.051
31 15 Overpayment of on account of qualification allowance 0.137
32 16 Loss on account of conveyance allowance 0.150
Dy. DEO
Unauthorized payment of pay of bps-16 to elementary
(EE-M) 33 18 0.034
school teacher working in bps-14
Rajanpur
Less deduction of group insurance from employees
34 19 0.027
salaries
35 14 Overpayment of 0.067
DEO (EE-M)
36 15 Unjustified withdrawal of POL 0.046
Govt. High
School 37 9 Defective maintenance of cash book 0.000
Sikhani Wala
38 18 Non-recovery of faroogh-e-taleem fund 0.013
Overpayment due to grant of annual increments without
39 20 0.202
completing six month service and recovery
Unauthorized award of 2 advance increment and b-9 on
40 21 0.118
acquiring same qualification recovery
Govt. Girls
Overpayment due to double benefit on higher
High School 41 22 0.009
qualification
Rasool Pur
42 23 Unauthorized drawal of salaries after transfer 0.277
Unauthorized drawal of inadmissible allowances (adj.
43 25 1.810
Staff pay)
44 29 Non-availability of proof of sales tax returns 0.097
45 30 Non-deduction of income tax 0.023
46 12 Drawal of pay and allowance without performing duties 0.203
Govt. High Recovery on account of unauthorized payment of
47 14 0.013
School advance increment
Rasool Pur Unauthorized award of 3 advance increment and bps-14
48 15 0.017
on acquiring same qualification
49 18 Non-recovery of penalty imposed during absent period 0.529
50 19 Unauthorized drawal of inadmissible allowances 0.095
Overpayment on account of qualification allowance to
51 20 0.028
ESE
Dy. DEO 52 22 Unauthorized drawal of charge allowance 0.070
(EE-M) Non-refund of one month salary after termination of
53 23 0.052
Rojhan contract by employees recovery worth
Doubtful expenditure on payment of salaries to
54 25 0.279
temporary teachers out of NSB grant
55 27 Non-deduction of income tax 0.090
56 28 Non-refund of motor cycles by AEOs valuing 0.255
673
Name of Sr. Para
Subject Amount
Formations No. No.
57 29 Loss on account 0f conveyance allowance 0.015
Drawal of salary during the period of leave without pay
58 31 0.026
worth
Non-availability of proof of sales tax and income tax
59 32 0.031
returns
Less deduction of group insurance from employees
60 34 0.011
salaries
Unauthorized payment of inspection allowance during
61 35 0.050
leave
Recovery on account of unauthorized payment of
62 36 0.038
advance increment
63 37 Unauthorized payment of hill allowances 0.036
Doubtful expenditure on purchase of POL due to non-
64 38 0.105
production of log books
Govt.
Handicapped
65 14 Unauthorized retention of stipend. 0.782
School,
Jampur
674
(Rupees in million)
Sr. Para
DDOs Subject Amount
No. No.
District Education Authority, Chiniot
675
Sr. Para
DDOs Subject Amount
No. No.
127 1 Non-verification of General Sales Tax 0.029
Unauthorized payment of Conveyance
128 2 0.053
Allowance during winter vacation
Excess drawal of pay and allowances after
129 5 0.011
GHSS Lalian regularization of services
Irregular expenditure on telecom services
130 3 0.035
obtained from private operators
Irregular payment of pay and allowances
131 4 0.487
without verification of degrees
Unjustified drawal of Conveyance Allowance
132 1 0.033
during leave
Payment of Salaries after Cancellation of
133 2 0.063
Contracts
134 DEO (EE-W) Chiniot 5 Non-verification of General Sales Tax 0.091
Undue retention of the Government funds in
135 6 0.33
DDO bank account
136 7 Non-auction of unserviceable old material -
Unauthorized drawal of Conveyance Allowance
137 1 0.051
during winter vacation
Unjustified drawal of Conveyance Allowance
138 3 0.01
during leave
Govt. Madrassa-Tul-Banat
139 4 Non-verification of General Sales Tax 0.264
140 6 Payment of salary without performing duty 0.068
Irregular/suspicious expenditure on the repair of
141 8 0.25
machinery & equipment and furniture & fixture
676
Sr. Para
DDOs Subject Amount
No. No.
154 12 Non-auction of dead/fallen trees -
155 GHS 14 JB 6 Non-verification of General Sales Tax 0.3
156 1 Non-deduction of liquidated damages 0.838
157 2 Non-completion of development schemes 0.356
158 3 Misclassification of expenditure -
Excess payment after removal/retirement from
159 5 0.189
service
Non-deposit of forfeited amount into the
160 8 0.8
CEO Education Chiniot Government Treasury –
161 10 Non-verification of General Sales Tax 0.129
Non-recovery of inspection fee from registered
162 12 0.114
private schools
163 13 Unjustified payment of Adhoc Allowance-2016 0.036
Excess payment of Travelling Allowance on
164 14 0.053
transfer
165 4 Non-verification General Sales Tax 0.799
Irregular/ suspicious expenditure without
166 7 0.708
maintenance of authentic record
DDEO (EE-W) Bhowana
167 8 Unjustified payment of General Sales Tax 0.041
Suspicious/doubtful expenditure without
168 10 0.045
supporting record
169 GHS TI Chenab Nagar 2 Non-verification of General Sales Tax 0.498
170 3 Difference of cash balance -
171 5 Non-verification of General Sales Tax 0.196
Excess payment of Social Security Benefit due
172 DEO (SE) Chiniot 6 0.236
to non-regularization of services
173 7 Doubtful/irregular drawl of POL 0.955
174 8 Unjustified drawl of T.A 0.053
Distirct Education Authority, Faisalabad
225 4 Non-recovery of fine 0.149
Excess drawl due to payment of taxes from
226 6 NSB account instead of recovery from 0.169
contractors / suppliers
Excess payment after termination / retirement
227 7 0.207
Dy. District Education from service
228 Officer (M-EE), 8 Suspected embezzlement of public funds 0.231
Tandlianwala
229 11 Overpayment of General Sales Tax 0.272
230 12 Irregular cash payments 1.593
231 13 Excess drawl of pay and allowances 0.123
Undue retention of Government Funds in DDO
232 16 0.198
bank account
677
Sr. Para
DDOs Subject Amount
No. No.
Government Girls High
233 4 Irregular expenditure on repair 0.036
School 100 GB
Inadmissible payment of Social Security
234 5 0.051
Benefit, Benevolent Fund and Group Insurance
Government Special
235 Education Centre, Iqbal 7 a. Non-verification of General Sales Tax 0.192
236 Town b. Non-verification of General Sales Tax 0.039
237 8 Non-recovery of unjustified funds drawn 0.050
238 Government Special 3 Non-verification of General Sales Tax 0.248
239 Education Centre, Jinnah 4 Irregular payment of stipend to Students 0.182
240 Town 5 Unknown whereabouts of stores and stock 0.132
241 3 Non-verification of General Sales Tax . 0.186
242 Government Special 8 Unauthorized renewal of rental agreement 0.060
Education Centre, Jhumra Non-recovery one month‟s pay from resigned
243 9 0.048
employees
Irregular/suspicious expenditure on the repair
Government Girls High
244 8 of machinery & equipment and furniture & 0.121
School 73 RB, Tibbi
fixture
Irregular/suspicious expenditure on the repair
245 8 0.102
Government Girls Higher of machinery & equipment
Secondary School PC 2 Non-preparation/reconciliation of expenditure
246 10 -
statements
Unknown whereabouts of Payment
247 1 -
record/unauthorized drawl of funds
248 District Education Officer 9 Non-deposit of auctioned money 0.251
(SE) Non-recovery of fine imposed during
249 10 0.100
monitoring
250 13 Non-reconciliation of expenditure -
251 1 Drawl of Pay and Allowances after resignation 0.044
Unjustified expenditures on Transportation of
252 2 0.079
Goods
Non-recovery of administrative / monitoring
253 3 0.214
Chief Executive Officer, fine
254 District Education 4 Irregular expenditure under head of POL 0.313
Authority Non-maintenance of record of renewal of
255 8 -
registration of private registered schools
Difference between Cash Book and Bank
256 10 -
Statement balance
257 13 Loss of Stamp Duty 0.043
258 7 Excess drawl of pay and allowances 0.187
Dy. District Education Excess payment after termination / resigned
259 8 0.170
Officer (W-EE), Jhumra from service
260 9 Overpayment of General Sales Tax 0.096
Government Retention of official accommodation without
261 5 0.344
Comprehensive Girls payment of rent
678
Sr. Para
DDOs Subject Amount
No. No.
Higher Secondary School,
Madina Town
District Education Authority, Jhang
Withdrawal of inadmissible Conveyance
262 4 0.093
Allowance
263 DEO (Secondary 5 Non-collection of Advance Income Tax 0.018
Education), Jhang
264 6 Less / non-deduction of taxes 0.017
265 8 Non-payment of assessed rent 0.007
Irregular selection of teachers as Assistant
266 1 0.737
Education Officer (AEOs)
267 2 Non-recovery of fine 0.135
Non-recovery of pay and allowances after
268 3 0.503
Deputy District Education termination from Government service
269 Officer (WEE), Jhang 4 Non-recovery of Conveyance Allowance -
270 9 Overpayment of General Sales Tax 0.144
271 12 Non-verification of General Sales Tax 0.308
272 13 Non-deduction of Income Tax and Sales Tax 0.137
Unauthorized withdrawal of Conveyance
273 4 0.103
Allowance
Government High School Irregular/suspicious expenditure on the repair of
274 Shorkot City 5 0.398
furniture
275 7 Non-verification of General Sales Tax 0.303
276 8 Less-deduction of Income Tax 0.023
277 Deputy District Education 9 Overpayment of General Sales Tax 0.073
Officer (WEE) Shorkot Non-deposit of fines and non-implementation of
278 10 0.032
decision/penalties of Competent Authority
Non-recovery of inspection fee from the
279 1 0.475
registered private schools
280 5 Substandard execution of civil works -
281 6 Loss of Stamp Duty 0.043
282 EDO / District Education 7 Less deduction of Income Tax on salary 0.057
Authority Jhang
283 8 Less deduction of Income Tax on Services 0.183
Non-imposition of penalty for late supply of IT
284 9 0.236
Labs equipment
Non-recovery of fines based on District
285 10 0.025
Monitoring Officer‟s observations
286 1 Non-auction of condemned vehicle 0.300
287 3 Non-verification of General Sales Tax 0.094
Headmaster Special
288 Education School for Deaf 4 Less / non deduction of Income Tax 0.014
Jhang Expenditure met from wrong object code due to
289 5 0.008
non availability of funds
290 6 Irregular drawl of Conveyance Allowance 0.594
679
Sr. Para
DDOs Subject Amount
No. No.
291 4 Non-verification of General Sales Tax 0.236
Unauthorized payment of Mobility /
292 5 0.120
Government High School Conveyance Allowance during winter vacation
293 MB, Rail Bazar Jhang 6 Non-deduction of Income Tax and Sales Tax 0.050
294 7 Unjustified payment of General Sales Tax 0.032
295 8 Non-auction of tree and condemned material -
296 4 Non-deduction of Income Tax 0.028
297 5 Loss due to purchase of furniture on higher rates 0.132
Government High School Drawal of Charge Allowance without
298 6 0.011
College Road, Jhang admissibility
299 7 Drawal of pay after retirement 0.023
300 9 Non-verification of General Sales Tax 0.041
Unauthorized withdrawal of Conveyance
301 2 0.009
Allowance
302 4 Non-verification of General Sales Tax 0.033
Government Girls High
School 497-JB Non utilization of building and non auction of
303 5 -
old bricks
Unjustified drawl of arrears of Pay and
304 6 0.092
Allowances through adjustment
Unauthorized payment of Conveyance
305 3 0.501
Allowance during summer/ winter vacation
306 4 Non/ less deposit of Income Tax and Sales Tax 0.065
Headmistress GGHS
Mohalla Sultanwala Loss to public exchequer due to shortage of
307 5 0.032
library books
Irregular/ suspicious expenditure on the repair
308 6 0.058
of Hardware, Machinery and Equipment
309 3 Irregular withdrawal of Inspection Allowance 0.540
Irregular drawl of pay after completion of tenure
310 5 0.819
of service at one office
Irregular selection of teachers as Assistant
311 6 2.526
Deputy District Education Education Officer (AEOs)
Officer (M), Jhang Payment of Conveyance Allowance for the
312 7 0.051
period of summer/winter vacations
313 9 Non-verification of General Sales Tax 0.082
Excess payment due to less/non-deduction of
314 10 0.245
taxes
Annual planning for proposed procurements not
315 2 -
devised
Drawl of salaries against irrational student
316 Deputy District Education 4 0.600
teacher ratio
Officer (EE-M), Ahmed Procurement of tabs at excessive rate without
317 Pur Sial 6 0.113
determining specifications
318 7 Non/Less deposit of General Sales Tax 0.350
319 8 a) Non/Less deposit of Income Tax 0.058
680
Sr. Para
DDOs Subject Amount
No. No.
320 8 b) Non-deduction of Sales Tax on Services 0.025
321 4 Non-deduction of Punjab Sales Tax on Services 0.088
322 5 Irregular withdrawal of Inspection Allowance 0.170
323 6 Recovery on account of General Sales Tax 0.187
Deputy District Education Recovery on account of doubtful sales tax
324 7 0.287
Officer (EE-M), Shorkot invoices
Irregular procurement of goods without Sales
325 8 0.668
Tax Invoices
326 12 Expenditure through irregular School Councils -
327 13 Irregular expenditure against POL of vehicle -
328 2 Irregular expenditure on the repair of vehicles 0.444
Non/less deduction of Income Tax/Sales Tax on
329 3 0.099
Services
Unauthorized payment of Conveyance
330 5 0.034
Allowance during leave
Special Education School
331 6 Non auction of vehicle 0.300
for Deaf, Shorkot
Irregular/suspicious expenditure on the repair of
332 7 0.032
machinery and equipment
Non-sealing of speedometer/milometer resulting
333 8 -
pilferage/misappropriation of fuel
334 9 Poor service delivery due to missing facilities -
District Education Authority, Toba Tek Singh
Irregular advance withdrawal of funds without
860 3 0.405
pre-audit
Non-deposit of auction money in the
861 GHS, Pacca Anna, Gojra 4 0.065
Government Treasury
862 5 Non-auction of trees -
863 6 Overpayment of General Sales Tax 0.005
Irregular advance withdrawal of funds without
864 1 0.899
pre-audit
865 Govt. MC High School, 3 Irregular cash payments -
Gojra
866 5 Misclassification of expenditure 0.150
867 6 Non-auction of trees -
868 4 Overpayment of General Sales Tax on bricks 0.066
Irregular purchase of furniture by School
869 5 Council on framework contract executed by 0.350
GHS, 718 GB, TTS EDO (Education)
870 7 Non-auction of trees -
871 8 Non-verification of General Sales Tax 0.134
Irregular purchase of furniture by School
872 1 Council on framework contract executed by 0.500
GHSS, 343GB, TTS EDO (Education)
873 2 Misclassification of expenditure 0.240
681
Sr. Para
DDOs Subject Amount
No. No.
874 4 Irregular expenditure without calling tenders 0.200
875 5 Non-verification of General Sales Tax 0.116
Excess withdrawal of pay and Adhoc
876 6 Allowances due to wrong fixation of pay on 0.054
promotion4 million
877 8 Less deduction of Income Tax 0.014
878 9 Non-deduction of Income Tax and Sales Tax 0.013
879 4 Unjustified advance withdrawal of funds 0.080
880 GGHS, 289JB, TTS 6 Non-deduction of Income Tax and Sales Tax 0.019
881 8 Non-auction of trees and old building material -
Irregular expenditure without calling
882 1 -
quotations/tenders
883 2 Payment through uncrossed cheques 0.577
884 GIHS, Gojra 3 Non-verification of General Sales Tax 0.248
885 4 Overpayment of General Sales Tax 0.054
Excess payment due to less deduction of Income
886 5 0.040
Tax
Irregular advance withdrawal of funds without
887 3 -
pre-audit
888 4 Unjustified expenditure on procurements 0.090
889 GHS, No. 1 Kamalia 5 Non-verification of General Sales Tax 0.132
Excess payment due to unauthorized advance
890 6 0.131
increment
891 7 Misclassification of expenditure 0.260
892 1 Irregular withdrawal of Inspection Allowance 0.520
893 2 Irregular expenditures under head of POL 0.219
894 3 Overpayment of Conveyance Allowance 0.035
895 4 Less deduction of Income Tax and Sales Tax 0.060
DDEO (EEW), Gojra
896 6 Non-maintenance of record of adjustments -
Irregular drawl of pay after completion of tenure
897 7 -
of service at one office
Irregular selection of teachers as Assistant
898 8 -
Education Officer (AEOs)
Irregular/suspicious expenditure on the repair of
899 3 0.256
machinery & equipment
900 GHSS, Sandhlianwali 4 Non-verification of General Sales Tax 0.129
901 5 Non-auction of trees and old brick material -
902 8 Overpayment of General Sales Tax on bricks 0.025
Irregular expenditure due to operation of bank
903 5 0.727
account by single signatory
904 GGHSS, 430 JB, Gojra 6 Expenditure through irregular School Council -
905 9 Drawl of pay and allowances due to fictitious -
682
Sr. Para
DDOs Subject Amount
No. No.
change of cadre
906 3 Less deposit of Sales Tax 0.014
Govt. Lab High School,
Kamalia Loans drawn out of student Farogh-e-Taleem
907 7 0.218
Funds not refunded
908 3 Supply of substandard furniture -
909 4 Suspected embezzlement of public funds 0.115
Non-forfeiture of Performance Security due to
910 6 0.069
non-supply of furniture
Irregular award of works in violation of
911 DDEO (EE-M), TTS 9 0.469
Procurement Rules
Non-deduction of Income Tax and General
912 10 0.050
Sales Tax
913 12 Overpayment of General Sales Tax 0.123
914 13 Non-verification of General Sales Tax 0.112
Unauthorized drawl of Conveyance Allowance
915 1 0.016
during winter vacation
Irregular advance withdrawal of funds without
916 3 0.195
pre-audit
GGHS 425JB, TTS
917 4 Payment through uncrossed cheques 0.113
918 5 Misclassification of expenditure 0.194
919 6 Non-verification of General Sales Tax 0.079
920 1 unjustified expenditure on school building -
Irregular advance withdrawal of funds without
921 3 -
pre-audit
922 GHS No. 1, Pirmehal 5 Misclassification of expenditure 0.250
923 6 Unauthorized absent from duty 0.094
924 7 Unjustified payment of General Sales Tax 0.022
925 8 Non-auction of old material and trees -
Non-deduction of Income Tax and General
926 8 0.051
Sales Tax
927 GGHSS, Pirmehmal 9 Irregular cash payments -
928 11 Non-auction of old building material 0.750
929 12 Overpayment of General Sales Tax 0.016
Irregular Purchase of furniture from black listed
930 4 0.981
firm
931 DDEO (EEW), TTS 7 Non-deduction of Income Tax and Sales Tax 0.137
932 10 Non-verification of General Sales Tax 0.075
933 11 Non-recovery of fine 0.030
934 1 Drawl of inadmissible Conveyance Allowance 0.023
Govt. Sp. Edu. School for
935 2 Irregular expenditures under head of POL -
deaf, TTS
936 3 Unauthorized deduction of Withholding Tax 0.003
683
Sr. Para
DDOs Subject Amount
No. No.
937 4 Wasteful expenditure on pay of staff of hostel -
938 5 Non-maintenance of record 0.499
939 6 Procurement in violation of procurement rules -
Payment of Honorarium & Conveyance
940 7 Allowance for the period of summer/winter 0.096
vacations
941 2 Overpayment of pay – Rs 0.103 million 0.103
Non-recoupment of Loans drawn out of student
942 4 0.715
Farogh-i-Taleem Fund -0.715
a) Non deduction of Sales Tax on services Rs
943 5 0.256 million b) less deducation of Income Tax 0.344
on services Rs. 0.088 million
Govt. Girls High School,
Unauthorized struck off Library books resulting
944 Gojra 6 0.606
loss to Government – Rs. 0.606 million
Irregular/Suspicious expenditure on the repair of
945 7 0.625
Hardware – Rs 0.625 million
946 8 Non-auction of trees valuing Rs 0.228 million 0.228
Non-preparation/reconciliation of expenditure
947 9 -
statements – Rs 38.481 million
948 2 Non-deduction of General Sales Tax 0.135
Excess payment by charging Sales Tax on air
949 4 0.114
conditioners
Non-supply of information technology
950 7 -
equipment
EDO Education, TTS Non-realization of revenue due to non-
951 9 0.213
registration of private schools
Irregular execution of development schemes and
952 11 -
unknown whereabouts of savings thereof
953 12 Misclassification of expenditure -
954 13 Irregular expenditure against POL of vehicle 0.249
684
District Education Authority, Khanewal
Para
Name of Formation Subject of Para Amount
No.
1 Non maintenance of cash book of expenditures -
3 Non Accountal of Stocks and Stores
GHA 79 / 10R 0.031
4 Non Maintenance of Tree Register for the Trees
1.000
2 Unauthorized Cash Payments instead of Cheque
0.656
3 Irregular payment of pending liabilities
0.215
Unjustified payment of pay and allowances
DEO EE-M Khanewal 4
during absent period / EOL 0.291
Unauthorized issuance of Anti-Aids Tickets to
5 -
schools
6 Misclassification of expenditure
0.104
Unjustified drawl of conveyance allowance
3 during leave period and drawl of pay during the
0.255
period of leave without pay
Non-deduction of taxes from suppliers and un-
5
registered venders 2.418
Unauthorized excess expenditure out of Grant
6
for Barbered wire by the Schools 0.583
Dy. DEO (EE-M) Khanewal Chance of embezzlement due to non-
12
disbursement of uniforms to students 0.407
Recovery of overpayment of GST on exempt
13
items 0.304
14 Excess payment for purchase of bricks
0.066
Non-Provision of compliance of previous Audit
15 -
Paras
4 Doubtful drawl of POL
0.047
Drawl without approval of school Council and
Dy DEO (EE-M) Jahanian 5
non-deposit of taxes 0.227
9 Irregular mode of payments
0.444
Non-compliance of previous audit report
1
involved recovery 2.123
Overpayment due to non-recovery of conveyance
Dy DEO (EE-W) Jahanian 2
allowance during long leaves 0.711
6 Irregular re appropriation of funds
0.290
685
Para
Name of Formation Subject of Para Amount
No.
7 Irregular booking of expenditures
0.013
2 Excess withdrawal of honorarium
0.125
Unauthorized Sanction of Honoraria Beyond the
3
Delegated Financial Power 0.262
Non Payment of Electricity Bill & Accessed
4 Rent of Room By EDO (Education) During Stay
0.211
in School Rooms
Doubtful transfer posting of 185 teachers beyond
5 the requirements of transfer policy Inquiry -
thereof
CEO / EDO Education
6 Non Payment Of Professional Tax
Khanewal 0.016
Inferior Quality Purchase of Furniture for IT Lab
8
By the Purchase Committee 0.827
Purchase of Charts on Higher Price & Non
10
deposit of Tender Sale fees 0.053
Less Deduction of Income tax & Liquidated
11
Damages 0.029
Improper functioning of District Education
13 -
Authority
Non-compliance of observations issued in
14 -
previous year Audit
Unjustified Payment of Social Security Benefits ,
1
Non Recovery 0.982
GGHS School Abdul Hakeem
Unjustified Drawl of Conveyance Allowance
3
During Leave Period 0.162
Loss to government due to non-leasing of extra
Government Boys High 1
land of school for cultivation 0.300
School 33 /10R, District
Non-Provision of compliance of previous Audit
Khanewal 4 -
Paras
Payment of conveyance allowance during leave
1
periods Recovery 0.563
8 Non maintenance of tree register for the tree 1.000
Overpayment non stoppage of increment due to
9 -
poor result
Dy DEO EE-W Mian Channu,
Doubtful with drawl on the accounts of
Khanewal 10 0.023
stationery
11 Less monitoring of NSB funds 92.668
Non-provision of compliance of previous audit
15 -
Paras
16 Excess payment of integrated allowance 0.185
686
District Education Authority Lodhran
Para
DDOs Subject Amount
No.
Unjustified payment of sales tax on exempted items recovery
2
thereof 0.322
3 Misclassification of expenditure
0.028
DO (Secondary
Education) 4 Irregular/unjustified expenditure on Photostat
0.169
687
Para
DDOs Subject Amount
No.
688
Para
DDOs Subject Amount
No.
689
Para
DDOs Subject Amount
No.
690
District Education Authority Multan
AIR
Sr.No. DDO’s Subject Amount
Para No.
Unjustified payment of pay and Allowance
1 1
of teacher of other school 0.168
Overpayment of pay and allowances from
2 2
the cost center after transfer 0.045
Irregular purchase of furniture by splitting to
3 3
avoid tender - 0.138
Govt. High School Recovery of Overpayment on Account of
4 Central Jail Multan 4 Conveyance Allowance during Winter
0.020
Vacations
Irregular expenditure on white wash of
5 5
school 0.170
Non Deduction of Taxes on the Purchases
6 6
Made / Services Hired Rs 128,642 0.129
7 7 Non Verification of Sales Tax Amounting to
0.038
Recovery of due to unjustified payment of
8 1 social security benefit to employees who
0.032
regularized during
Excess payment of conveyance allowance
9 2
during summer vacations 4.242
10 3 Recovery of inadmissible allowances
0.581
Non maintenance of tree register for the
11 5
trees -
Doubtful with drawl on the accounts of
12 6
others amounting to 0.116
Overpayment Non Stoppage of Increment
13 7
District Officer due to Poor Result -
Secondary Non production of earned leave EOL, Ex.
14 8 Pakistan leave etc. register with deduction of
-
conveyance allowance
Irregular with drawl of on the accounts of
15 9
repair of office building 0.100
16 10 Doubtful deposit of GST with bank receipt
67.958
Doubtful payment of merit scholar ship
17 11
amounting to 0.598
Non-provision of compliance of previous
18 12
audit paras -
Non verification of deposit of sales tax on
19 13
purchases made by schools through NSB 0.097
691
AIR
Sr.No. DDO’s Subject Amount
Para No.
20 14 Excess payment of integrated allowance
0.587
Doubtful administrative approval and
21 15
releases of funds 120.000
Doubtful expenditure on the account of
22 16
financial assistance 11.031
Doubtful transfer of funds into SMC bank
23 17
accounts and cost centers. 271.070
Doubtful expenditure on account of leave in
24 18
cashment 34.896
25 19 Less monitoring of NSB funds
160.261
26 2 Unauthorized Payment of Integrated
0.342
Irregular Payment of Charge Allowance to
27 3
Head Teachers 0.432
Over Payment of Conveyance Allowance
28 4
During Leave 0.144
Over Payment of Conveyance Allowance
29 5
During Winter Vacation 0.384
Over payment of conveyance allowance
30 6
during summer vacation 0.484
Loss due to Overpayment of GST of
31 7 Exampted Store and Purchase of Store
0.081
Dy. DEO (EE-W) Without Payment of GST
Jalalpur
32 8 Loss due to Non-Deduction of Income Tax
0.057
Uneconomical Expenditure Without
33 9
Quotations Rs 0.764 million 0.764
Non-Deduction of Punjab Sales Tax and
34 10 Income Tax on Services by the Schools
0.029
from Firms
Uneconomical purchase of various items
35 11 without advertisement on PPRA website and
0.306
advertisement in newspaper
Loss due to Non-deduction of GST 1/5 share
36 12 of GST at source million and Non-
0.118
Production of Deposit Proof of GST
Over Payment of Conveyance Allowance
37 2
During Winter Vacations 0.372
Dy. Directress MC Over payment of conveyance allowance
38 School Multan 3
during summer vacation 0.419
Irregular Payment of Charge Allowance to
39 4
Head Teachers 0.504
692
AIR
Sr.No. DDO’s Subject Amount
Para No.
40 5 Unauthorized Payment of Integrated
0.130
Over Payment of Pay and Allowances on
41 6 Account of Unauthorized Absence and
0.118
Resignation from Government Services
Non-Completion of Enquiry Against Mr.
42 7
Khizar Hayat, Senior Clerk -
Non-reconciliation of Cash Book and Bank
Statement and Un-justified Detainment of
Funds in DDO Account Rs 1.272 Million
43 5
and non-maintenance of separate Cash Book 1.272
for the period after functioning of Education
Authority
Irregular expenditure by GGES Chak R.S.
44 6
and GGES Shah Pur Ubha 0.710
Unjustified drawl of charge allowance by
the PST teachers without charge of having
45 7
head ship charge and also in middle schools, 0.360
Dy. DEO (EE-W) recovery
Shujabad Unjustified drawl of conveyance allowance
46 8 during leave period and drawl of pay during
0.243
the period of leave without pay
Non-deduction of punjab sales tax on
47 9 services from suppliers by the schools
0.091
amount
48 10 Excess payment for purchase of bricks
0.041
Non-deduction of conveyance allowance
49 11
recovery thereof 0.020
Non-Provision of compliance of previous
50 12
Audit Paras -
Unauthorized Payment on account of
51 1
science teaching allowance 1.750
Uneconomical expenditure without
52 3 advertisement on PPRA website and
Govt. High School 0.572
advertisement in newspaper
Rasheed Abad Non-adjustment of advance increments to
53 4 elementary school teachers on account of
0.222
B.Ed, Recovery thereof
Non-deduction of Punjab sales tax on
54 5
services from suppliers by the school 0.021
55 Govt. Girls High 2 Payment of conveyance
School Makhdoom -
56 Rasheed 3 Mis-procurement of goods
693
AIR
Sr.No. DDO’s Subject Amount
Para No.
1.219
Non Deposit of sales proceed of trees into
57 4
Government treasury 0.153
Non-Verification of Deposit of General
58 5
Sales Tax 0.020
Non provision of verified expenditure
59 6
statement and other relevant record -
Recovery on Account of Conveyance
60 1
Allowance 0.062
Loss due to irregular payment of
61 2 conveyance allowance during Winter
0.258
vacations
Govt. Girls High
62 School Mumtazabad 3 Non- Deposit of General Sales Tax
0.071
Shortage of Miscellaneous Items and
63 4
recovery 0.024
Non maintenance of Reconciled Expenditure
64 5
Statement -
Irregular withdrawal of conveyance
65 1
allowance during vacations 12.933
Non-refund of unspent balance of non-salary
66 3 budget from schools handed over to Punjab
0.654
Education Foundation
Concealment of purchase process besides
67 4
costly purchase of library books 0.138
Irregular purchase of stationery by splitting
68 5 up and defective maintenance of
0.224
consumption record
Defective maintenance of log book and POL
69 6
without having valid consumption certificate 0.378
EDO Education
Doubtful transfer posting of 252 teachers
70 8 beyond the requirements of transfer policy
-
inquiry thereof
Defective maintenance of log book and POL
71 9
without having valid consumption certificate 1.096
Irregular withdrawal of conveyance
72 10
allowance during vacations 0.975
Irregular withdrawal of conveyance
73 12 allowance despite having Government
0.181
vehicle Recovery thereof
Doubtful expenditure on POL without
74 13
provision of consumption record 1.839
694
AIR
Sr.No. DDO’s Subject Amount
Para No.
Non-production of consumption record of
75 14
special education schools inquiry thereof 0.480
Doubtful issuance of fuel consumption
76 17 certificate by issuing authority inquiry
0.083
thereof
Irregular procurement of assets inquiry
77 19
thereof 0.133
Doubtful recruitment of School Guard due
78 20 to partial concealment of recruitment
-
process
Improper functioning of District Education
79 21
Authority Multan -
Non compliance of observations issued in
80 22
previous year Audit -
Non-reconciliation of cash and bank balance
81 23 moreover whereabouts of bank balance not
6.028
known Inquiry thereof –
695
District Education Authority, Pakpattan
(Rupees in million)
AIR
Sr.
DDO’s Para Subject Amount
No.
No.
1 8 Excess drawl of TA/DA on transfer
0.048
2 9 Recovery of excess withdrawal of POL
0.034
DEO (Secondary Education) Non-Provision of compliance of previous
3 Pakpattan 12
Audit Paras -
Non-payment of Telephone bills despite
advance withdrawal and recovery of
4 14
unjustified withdrawal of ZONG EVO 0.111
charges
Non-return of NSB funds of schools
5 5
privatized by the government 0.784
Doubtful expenditure of salary of private
6 Dy. DEO (M-EE) Arifwala 10
school teachers from NSB fund 0.896
7 12 Non stock entry of consumable stores
0.099
Un- justified average fuel consumption
8 2
and doubtful expenditure on POL 0.357
9 3 Doubtful Expenditure on Electricity
0.323
DEO (EE-W) Pakpattan
10 4 Doubtful expenditure on repair
0.312
Irregular purchase on account of purchase
11 6
of stationary and store items 0.325
Irregular expenditure by schools council
12 2 over and above the authorized limit of
0.846
School Management Council
Non payment of advance obtained from
13 3
GP fund Rs 0.076
GHSS 70-D Doubtful expenditure on repair of
14 4
furniture 0.280
Irregular payment of GST on bricks
15 6
exempt items 0.015
Non provision of verified expenditure
16 9
statement and other relevant record -
17 Dy. DEO (EE-W) Arifwala 9 Non compliance of previous audit report
-
Senior Headmaster Over Payment of Sales Tax on Purchase
18 Government High School 3 of Various Store By School Councils
0.081
01/EB, Arifwala Recovery Thereof– Rs 0.081 million
696
AIR
Sr.
DDO’s Para Subject Amount
No.
No.
Non-Reconciliation of Expenditure with
DAO Pakpattan and Cash with Bank
19 4
Balance Moreover Whereabounts Of Bank -
Balance Not Known
Non-return of NSB funds of schools
20 5
privatized/PEF by the Government 0.419
Non maintenance of tree register for the
21 8
tree -
Overpayment non stoppage of increment
22 9
due to poor result -
Non-provision of compliance of previous
23 10
audit Paras -
Less monitoring and Non Maintenance of
24 11 record in consolidated, soft & hard form
-
of NSB funds
Non maintenance of earned leaves, EOL,
25 12 Ex. Pakistan leaves etc register with
-
deduction of conveyance allowance
Dy. District Education Doubtful payment of Merit Scholarship
26 Officer (EE-M) Pakpattan 14 and Stipend to Girls during the financial
-
years 2015-17
Excess payment of inadmissible integrated
27 15
allowance 0.091
Doubtful expenditures on the accounts of
28 19 NSB incurred by the School Management
-
Councils
Irregular/doubtful with drawl on the
29 21
account of Cost of Others & Others -
Irregular/doubtful with drawl on the
30 22
account of repair of furniture & fixture 0.122
Irregular/doubtful with drawl on the
31 23
account of transportation charges 0.285
Irregular/doubtful expenditure on the
32 25
account of Hot & Cold weather charges 0.317
EDO / CEO Education, Non-provision of compliance of previous
33 1
Pakpattan audit Paras -
Unauthorized running of private schools
34 2 without registration and Non verifying of
0.329
Registration and Renewal Fee
EDO / CEO Education,
Doubtful/Irregular withdrawal of
Pakpattan
35 6 expenditure on the accounts of different
-
head
36 7 Unjustified drawl of telephone charges
697
AIR
Sr.
DDO’s Para Subject Amount
No.
No.
0.360
Non-provision of compliance of previous
37 3
audit Paras -
Loss to the Government due to non-
38 4
auctioning of dry trees 0.310
Doubtful maintenance of attendance
39 7
register without marking of initials -
Unjustified payment of social security
benefit to employees who
40 8
regularized/should be regularized during 0.186
FY 2015-17
Non maintenance of trees register&
41 9
numbering on trees up to date -
Doubtful deposit of GST& income tax
42 11
with bank receipt 0.124
Doubtful/uneconomical expenditures on
43 12
the account of NSB funds -
Doubtful expenditure on the account of
44 13
Contingencies -
Illegal temporary duty of Mr. Sajjad
45 14
Hussain SST (G) -
Difference in cash book & Bank Account
46 15
Statements -
698
District Education Authority, Sahiwal
(Rupees in million)
AIR
Sr.No. DDO’s Para Subject Amount
No.
Irregular payment of GST on bricks
1 5
exempts items. 0.110
Dy. District Education
Non-return of NSB funds of schools
2 Officer (EE-M), 7
privatized by the Government. 0.650
Chichawatni
Non deposit/collection of fines -
3 8
Recovery thereof 0.044
Non-return of NSB funds of schools
4 Dy. District Education 5
privatized by the Government. 0.495
Officer (EE-W),
Non provision of compliance of Audit
5 Chichawatni 9
paras relating to Financial Year 2015-16 -
6 4 Irregular drawl of Social Security Benefit.
0.038
Doubtful expenditure due to Costly
7 5
Purchase of Rifles. 0.161
Government Institute for Non collection of proof of deposit of
8 6
Slow Learner Sahiwal sales tax. 0.163
9 7 Doubtful repair of vehicles.
0.307
10 8 Unjustified consumption of POL.
1.639
Non-monitoring/non-exercising review
on utilization of funds by executive
11 1
engineer buildings for execution of 873.743
development schemes as deposit work.
Non-monitoring/non-exercising review
12 2 on utilization of school council funds
276.070
inquiry thereof.
Deterioration of IT labs established in
Chief Executive officer
various high/higher schools of district
13 District Education 6
education authority Sahiwal and wastage 12.600
Authority, Sahiwal
of government resources.
Unjustified hiring the services of resident
14 7 consultants and allocation of funds for
6.313
payment of consultancy charges.
Non-regularization of the services of staff
despite direction of the Government and
15 9
unauthorized withdrawal of 30% social 3.447
security benefits -Rs 3.447 million
699
AIR
Sr.No. DDO’s Para Subject Amount
No.
Unauthorized retention of amount of
16 11 scholarship and improper maintenance of
3.485
distribution record of scholarship.
Over payment of sales tax on purchase of
17 15
various store by school councils. 0.413
Unauthorized payment on account of
18 16
integrated allowance. 0.378
Deterioration of embroidery machines
19 17
and sewing machines 0.330
Defective maintenance of log book and
20 18 pol without having valid consumption
0.238
certificate.
Establishment of IT Labs in various
schools without appointment of it
21 19
teachers and onsite training of available -
teaching staff
doubtful transfer posting of teachers
22 20 beyond the requirements of transfer
-
policy inquiry thereof
Non-renewal of registration of private
23 21 schools and non-imposition of penalties
-
action thereof
Non compliance of observations issued in
24 22
previous year Audit -
Defective maintenance of log book and
25 2 POL without having valid consumption
0.748
certificate.
Non-regularization of the services of staff
despite direction of the government and
26 3
unauthorized withdrawal of 30% Social 0.275
Security Benefits.
Loss to Government due to Non-
Principal Government
deduction of GST 1/5 share of GST at
27 Higher Secondary School of 4
source and Non-Production of Deposit 0.156
Special Education (Hearing
Proof of GST.
Impaired), Sahiwal
Difference Between Cash Book and Bank
28 5
Statement . 0.169
Receipt of Uniform Against the
29 7
Specification. 0.055
Unauthorized Payment of Ad hoc
30 9
Allowance - 2010. 0.023
Non Compliance of Observations Issued
31 11
In Previous Year Audit -
700
AIR
Sr.No. DDO’s Para Subject Amount
No.
Unauthorized Payment on account of
32 1 science teaching allowance during leave
0.108
period
Non-provision of compliance of previous
33 4
audit Paras -
Principle Government High Loss to the Government due to non-
34 5
School Nangal Anbia, auctioning of dry trees. 0.350
Sahiwal Non maintenance of trees register up to
35 7
date -
Loss to the Government due to non-
36 9
auctioning of Canteen. 2.880
37 10 Non-production of record
-
Overpayment due to non-implementation
38 7
of penalties imposed to employees 0.729
Unauthorized payment of pay and
39 8
allowances during EOL / LFP – 0.175
Non deduction of 1/5th of GST and non-
40 9 verification of deposit of GST paid to
1.075
supplier.
Non Deduction of Income Tax on the
41 10
Expenditure from NSB. 0.266
Non deduction / deposit of GST and
42 Dy. District Education 11
Income Tax on water tank by the schools. 0.553
Officer (EE-M), Sahiwal
Unknown whereabouts of the funds
43 12 available in bank accounts of privatized
0.816
schools.
44 14 Unauthorized payment of GST
0.622
Non implementation of the directives of
45 15 Departmental Accounts Committee for
-
observation of last three years
46 16 Non-completion of service record
-
Non-Collection of evidence of deposit of
47 1
General Sales Tax. 0.176
Unauthorized Drawl of Adhoc Relief
48 District Education Officer 2
2010. 1.077
(Special Education),
Unauthorized payment of pay and
49 Sahiwal 4
allowances during extraordinary leave. 0.134
Unauthorized payment of teaching
50 8
allowances. 0.092
51 Deputy District Education 4 Non recovery / deposit / collection of
701
AIR
Sr.No. DDO’s Para Subject Amount
No.
Officer (EE-W), Sahiwal fines. 0.075
Un-authorized drawl of Charge
52 5
Allowance. 0.100
Doubtful difference between
departmental expenditure statement and
53 6
FI data maintained in District Accounts 0.503
Office.
Doubtful drawl on account of Pay &
54 8
Allowances. 0.246
Non-collection of proof of deposit of
55 10
sales tax and income tax. 0.184
Recovery of overpayment of GST on
56 11
exempt items. 0.134
Unjustified drawl of pay and allowance
57 12 /non-adjustment of advance increments
0.202
on account of B. Ed and M.A.
Uneconomical purchase without
58 1 advertisement on PPRA website and in
Government Girls High 0.218
newspaper.
School 24/11-L Sahiwal
Non-verification of deposit of GST and
59 2
non-deduction of PST on services 0.022
Unauthorized Payment on account of
60 1 science teaching allowance during leave
0.108
period.
Payment of conveyance allowance during
61 2
earned leave periods. 0.052
Non-provision of compliance of previous
62 4
audit Paras -
Govt. High School for boys
Loss to the Government due to non-
63 Sahiwal 5
auctioning of dry trees. 0.350
Non maintenance of trees register up to
64 7
date -
Loss to the Government due to non-
65 9
auctioning of Canteen. 2.880
66 10 Non-production of record
-
702
District Education Authority, Vehari
AIR
Sr.
DDO’s Para Subject Amount
No.
No.
Non-Monitoring/Non-Exercising Review on
Utilization of Funds by Executive Engineer
1 2 Buildings for Execution of Development
131.870
Schemes as Deposit Work Rs 131.870
million
Unauthorized withdrawals of Arrears of Pay
and Allowances without Budget Allocation
2 3
and Sanction of the Competent Authority 79.138
worth Rs 79.138 million
Unauthorized Charging of Expenditure by
3 5
Misclassification – Rs 5.392 million 5.392
Doubtful Payment of Inspection Allowance
4 9
During Summer Vacations - 0.819
Unauthorized Purchase of Stationery and
Other Store by Splitting of Expenditure and
5 10
Without Consumption Record– Rs 0.807 0.807
million
Unauthorized Payment of Pay and
6 11 Allowances Despite Superannuation
0.667
Chief Executive Officer Retirement of Employees - Rs 0.667 million
Unauthorized Payment of Inspection
7 12 Allowance without Entitlement - Rs 0.260
0.260
million
Non-Collection of Proof of Deposit of Sales
8 13
Tax – Rs 0.126 million 0.126
Recovery of Mobility Allowance Amounting
9 14
to Rs 0.080 million 0.080
Deterioration of IT Labs Established in
Various High/Higer Schools of District
10 15
Education Authority Vehari and Wastage of -
Government Resources
Over Payment of Sales Tax on Purchase of
11 16
Various Store By School Councils -
Establishment of IT Labs in Various Schools
12 17 Without Appointment of IT Teachers and
-
Traning of Available Teaching Staff
Uneconomical Purchase of Various Items
13 18 Without Advertisement on PPRA Website
-
And Print Media
703
AIR
Sr.
DDO’s Para Subject Amount
No.
No.
Doubtful Transfer Posting of Teachers
14 19 Beyond the Requirements of Transfer Policy
-
Inquiry Thereof
Non-Renewal of Registration of Private
15 20 Schools and Non-Imposition of Penalties
-
Action Thereof
Unauthorized Payment of Risk Allowance
16 21 Police (2009) to Guards Amounting to Rs
0.007
0.007 million
Non Compliance of Paras Issued in Previous
17 22
Year Audit -
Recovery on Account of Conveyance
18 2
Allowance of Rs.54,926/- 0.055
Non- Deposit of General Sales Tax – Rs174,
19 4
479 0.174
GGHS Sattlie Town
Irregular Expenditure without Observing
Burewala
20 5 PPRA Rules and Inquiry Thereof – Rs
0.799
799,300
Non- Deposit of General Sales Tax and
21 6
Income Tax – Rs.152, 106 0.152
Defective Maintenance of Log Book and
22 2 POL Without Having Valid Consumption
2.831
Certificate – Rs 2.831 million
Unnecessary Blockage of Government Funds
23 3
by Deterioration of VCDs – Rs 0.200 million 0.200
Non-Collection of Proof of Deposit of Sales
24 4
Tax – Rs 0. 194 million 0.194
Irregular purchase of Uniform & Liveries
25 5 Through Rate Contract Without Obtaining of
Government Institute for 0.132
Performance Guarantee Rs 0.132 million
Slow Learners, Vehari
Over Payment of Conveyance Allowance
26 6
During Leave - Rs 0.047 million 0.047
Loss to Government Due to Non Recovery of
27 7 5 % House Maintenance Charges Worth Rs
0.024
23,828
Irregular Drawl of Social Security Benefit of
28 8
Rs 18,165 0.018
Non Compliance of Observations Issued in
29 11
Previous Year Audit -
Excess payment on account of charge
Deputy DEO (EE-M)
30 2 allowance to employees not entitled to draw
Vehari 1.361
the same Rs; 1.361 million
704
AIR
Sr.
DDO’s Para Subject Amount
No.
No.
Recovery of Rs; 0.146 million due to
unjustified payment of social security benefit
31 3
to employees who regularized during 2012- -
15
Payment of conveyance allowance during
32 4
leave periods Recovery of Rs; 0.171 million 0.171
Non-return of NSB and FTF funds of schools
33 5
privatized/PEF by the Government -
Recovery of inadmissible allowances of Rs;
34 6
0.518 million -
Non-surrendering of savings and lapse of
35 7
non-development budget – 9.619
Non maintenance of tree register for the tree
36 8
value in million -
Overpayment non stoppage of increment due
37 9
to poor result -
Doubtful/chances of embezzlements with
38 10 drawl on the accounts of stationary
0.100
amounting to Rs; 99690
Non-provision of compliance of previous
39 11
audit Paras -
Less monitoring and Non Maintenance of
40 12 record in consolidated, soft & hard form of
50.737
NSB funds of Rs; 50.737 million
Non maintenance of earned leaves, EOL, Ex.
Pakistan leaves etc, Inquiry and indexing of
41 13
file registers with deduction of conveyance -
allowance
Doubtful deposit of GST on the account of
NSB with bank receipt and chances of
42 14
embezzlements amounting to Rs; 10.908 10.908
million
Doubtful payment of Merit Scholarship and
43 15 Stipend to Girls during the financial year
-
2016-17
Bogus working of GST Firms and
Embezzlements in GST and Income tax
44 16
amounts on the account of NSB with bank 10.908
receipt
Excess payment of inadmissible integrated
45 17
allowance Rs; 0.0486 million 0.049
705
AIR
Sr.
DDO’s Para Subject Amount
No.
No.
Doubtful expenditures on the accounts of
46 21 NSB incurred by the School Management
50.737
Councils Rs; 50.737 million
Irregular/doubtful with drawl on the accounts
47 24 of Cost of Others & Others amounting to Rs;
1.223
01.223 million
Irregular/doubtful expenditure on accounts of
48 25
POL Rs; 0.150 million 0.150
Irregular/doubtful with drawl on the account
49 26 of repair of Machinery & Equipment
0.020
amounting to Rs; 0.020 million
Irregular/doubtful with drawl on the account
50 27 of repair of furniture & fixture amounting to
0.023
Rs; 0.023 million
Irregular/doubtful with drawl on the account
51 28 of transportation charges amounting to Rs;
0.050
0.05 million
Irregular/doubtful with drawl on the account
52 29
of electricity bills amounting 0.048
Irregular/doubtful expenditure on the account
53 30 of Hot & Cold weather charges Rs; 0.032
0.032
million
Irregular/doubtful expenditures on the
54 31
account of TA/DA Rs; 0.325 million 0.325
Irregular/doubtful with drawl on the account
55 32
of IT equipment amounting to 0.015
Doubtful/Irregular Incentive Allowance
56 33
amounting to Rs; 0.189 million 0.189
Doubtful/Irregular Inspection Allowance due
to non performing of supervisory duties
57 34
regarding NSB/SMC/FTF by the AEOs 1.220
amounting to Rs; 1.220 million
Doubtful/Irregular honorarium amounting to
58 35
Rs; 0.269 million 0.269
Un-authorized withdrawal of conveyance
59 1
allowance and recovery thereof 0.192
Unauthorized purchase of physical assets
60 2
without obtaining NOC from austerity 0.232
DEO (EE-F) Vehari
Unauthorized withdrawal of honorarium for
61 3
Rs 201,750 0.202
Difference between Bank Statement and Cash
62 4
Book- Rs 986,365 0.986
706
AIR
Sr.
DDO’s Para Subject Amount
No.
No.
Unjustified Cash Payment Instead Of Cheque
63 5
- Rs.118,565 0.118
Irregular payment of pending liabilities –
64 7
Rs412,244 0.412
65 8 Doubtful repair of vehicle for Rs78,650
0.079
Non-Verification of Deposit Proof of General
66 11
Sales Tax 119,297 0.119
Unauthorized re-appropriation of
67 12 development budget to Non development
0.479
budget Rs 478900
Non-provision of compliance of previous
68 1
audit Paras -
Unauthorized withdrawal of Pay and
69 2 Allowances of post not sanctioned – Rs;
0.478
478200
Irregular payment of scholarship – Rs;
70 3
957200 0.957
Doubtful service record of Mr. Syed
71 4
Makhdoom Jahanian x. Head Master -
Special Educaton Centre Payment of Conveyance Allowance to Staff
72 5
Mailsi during Leaves Periods recovery of Rs; 53,554 0.053
Irregular/doubtful expenditure on the account
73 6
of repair of vehicle – Rs; 505066 0.505
Non-Verification of Deposit of General Sales
74 7
Tax – Rs; 88937 0.089
Irregular expenditure on accounts of POL
75 8
Rs; 1.323 million 1.323
Irregular appointment on contract basis
76 10 instead of permanent in deceased/
-
invalidation quota
Excess payment of Pay due to non-fixation
77 1
after regularization of teachers – Rs 702,790 0.703
Unjustified drawl of charge allowance by the
78 3 teachers without charge of head ship,
0.084
Dy. DEO (EE-M) recovery of – Rs 84,000
Burewala Unjustified drawl of conveyance allowance
79 5 during leave period and drawl of pay during
0.098
the period of leave without pay of Rs 98,346
Non-return of NSB funds of schools
80 6
privatized by the government Rs 580,272 0.580
707
AIR
Sr.
DDO’s Para Subject Amount
No.
No.
Loss to govt. due to non-deposit of sales tax
81 8
amounting Rs 361,593 0.361
Non-deduction of punjab sales tax by the
82 9
schools – Rs 243,460 0.243
Less deduction/ deposit of income tax on
83 10
various purchases and services – Rs 222,453 0.222
Uneconomical expenditure without
84 1
quotations Rs 168,176 0.168
Non-availability of consumption record of
85 2
stationery items – Rs 65,650 0.066
Doubtful expenditure on the store items – Rs
86 3
GHS 273/EB 42,512 0.042
Recovery due to payment of unauthorized
87 4 conveyance allowance to teachers during
0.032
summer vocations - Rs 32,140
Non-verification of deposit of GST – Rs
88 5
129,580 0.129
708
Annexure –B
Detail of Expenditure
(Rupees in million)
709
Annexure-C/BWP
[Para 2.2. 1.1]
Recruitment of persons on forged documents and non recovery of loss –
Rs 1.745 million
(Amount in rupees)
Period Months Pay Total
12.02.97 30.11.97 9-14 1605 15,247
01.12.97 30.11.98 12 1702 20,424
01.12.98 30.11.99 12 1799 21,588
01.12.99 30.11.00 12 1896 22,752
01.12.00 30.11.01 12 1993 23,916
01.12.01 30.11.02 12 2990 35,880
01.12.02 30.11.03 12 3135 37,620
01.12.03 30.11.04 12 3280 39,360
01.12.04 30.06.05 7 3425 23,975
01.07.05 30.11.05 5 3925 19,625
01.12.05 30.11.06 12 4090 49,080
01.12.06 30.06.07 7 4255 29,785
01.07.07 30.11.07 5 4895 24,475
01.12.07 30.06.08 7 5275 36,925
01.07.08 30.11.08 5 6350 31,750
01.12.08 30.06.09 7 6580 46,060
01.07.09 30.11.09 5 6580 32,900
01.12.09 30.11.10 12 6810 81,720
01.12.10 30.06.11 5 7040 35,200
01.07.11 30.11.11 7 11520 80,640
01.12.11 30.11.12 5 11900 59,500
01.12.12 30.11.13 7 12280 85,960
01.12.13 30.11.14 5 12660 63,300
01.12.14 30.06.15 7 13040 91,280
01.07.15 30.11.15 5 16925 84,625
01.12.15 30.06.16 7 17420 121,940
01.07.16 30.11.16 5 21450 107,250
01.12.16 30.06.17 7 22060 154,420
01.07.17 30.11.17 05 26370 131,850
01.12.17 31.12.17 01 27100 27,100
01.01.18 26.04.18 03-26 28050 108,460
Total 1,744,607
710
Annexure-D/BWP
[Para 2.2.3.4]
711
Period Months Pay Total
01.12.14 30.06.15 07 19700 137,900
01.07.15 30.11.15 05 25465 127,325
01.12.15 30.06.16 07 26370 184,590
01.07.16 30.11.16 05 32550 162,750
01.12.16 30.06.17 07 43230 302,610
01.07.17 30.11.17 05 44560 222,800
01.12.17 30.06.18 07 45890 321,230
Total 3,239,173
712
Annexure-E/RYK
[Para 3.2.2.1]
713
Annexure-F/RYK
[Para 3.2.3.3]
Table 2 Dy.DEO(EE-W)LQT
(Amount in rupees)
Sr.
Markaz Emis Code Name of School Total exp. Limit Excess
No.
1 Lqp East 31320582 GGES Chak No 19/A 517,967 400,000 117,967
2 Lqp East 31320476 GGES New Housing Scheem 657,720 400,000 257,720
3 LQP CITY 31320508 GGPS CHAK NO. 15/A 998,686 400,000 598,686
4 68/A 31321022 GGES CHAK NO 79/A 942,936 400,000 542,936
5 68/A 31320591 GGPS CHAK NO. 80/A 647,453 400,000 247,453
6 Akhtar Nagar 31320592 GGPS CHAK NO. 151/A 698,893 400,000 298,893
7 Allah Abad 31320076 GGES CHAK NO 132/NP 697,508 400,000 297,508
GGPS 5- Marla Scheme Allah
8 Allah Abad 31320536 612,500
Abad 400,000 212,500
9 Rindan 31320462 GGPS SHAFIQ ABAD 652,330 400,000 252,330
10 Rindan 31320549 GGPS HAJI HAZOOR BUX 610,380 400,000 210,380
11 Jan Pur 31320465 GGPS NOOR AHMED NAICH 561,160 400,000 161,160
12 Feroza 31320629 GGPS SHAHEED ABAD 547,286 400,000 147,286
13 Feroza 31320217 GGPS RASHEED ABAD 1,032,311 400,000 632,311
GGPS BHUTTO COLONY
14 Feroza 31321023 877,206
FEROZA 400,000 477,206
15 Ghooka 31320603 GGES GHOOKA 716,277 400,000 316,277
16 Ghooka 31320978 GGPS GHULAM MUHAMMAD 514,290 400,000 114,290
17 Ahmad Ali Lar 31320722 GGPS MUJAVRAN 1,056,858 400,000 656,858
714
Sr.
Markaz Emis Code Name of School Total exp. Limit Excess
No.
18 Ahmad Ali Lar 31320742 GGPS MALIK BAKHAT ALI 648,268 400,000 248,268
GGPS MALIK AZIZ
19 Ahmad Ali Lar 31320697 728,250
NUMBERDAR 400,000 328,250
20 Khan Bela 31320694 GGPS RAIS PEER BUX 1,029,175 400,000 629,175
21 Khan Bela 31320699 GGPS HAJI BUDHA KHAN 619,233 400,000 219,233
22 Shedani Sharif 31320733 GMPS MAINI 1,073,000 400,000 673,000
23 Shedani Sharif 31320728 GGPS ABBAS ALI SHAH 1,067,167 400,000 667,167
24 Shedani Sharif 31320740 GGPS BABRAN LAL SHAH 632,241 400,000 232,241
25 Shedani Sharif 31320717 GGPS MALIK NABI BUX 661,981 400,000 261,981
GGES KACHI MUHAMMAD
26 T.M.Panah 31320079 725,069
KHAN 400,000 325,069
27 Noor Wala 31320080 GGES NOOR WALA 725,302 400,000 325,302
Total 20,251,447 10,800,000 9,451,447
Table 3 Dy.DEO(EE-M) RYK
(Amount in rupees)
Sr.
EMIS CODE Name of school Name of Markaz Expenditure Limit Excess
No
1 31330377 GBPS Bangla Shareen Bangla Sherren 568,250 400,000 168,250
2 31330421 GBES Khadali Amin Garh 462,800 400,000 62,800
3 31331115 GBPS Block No. 8 Sadar 579,845 400,000 179,845
4 31330413 GBPS Chak N0.84/P Tranda Saway Khan 440,033 400,000 40,033
5 31330317 GBPS Yousaf Abad Mou Mumbarak 438,394 400,000 38,394
6 31330095 GBES Moza Channa Mou Mumbarak 444,233 400,000 44,233
7 31330092 GBES Bhagowaila Dari Azeem Khan 550,774 400,000 150,774
8 31330301 GBPS Nawaz Pur Gloor Massu Khan 590,580 400,000 190,580
9 31330473 GBPS Bahudi Pur Machian Akram Abad 809,439 400,000 409,439
10 31330183 GBES Trust Colony Akram Abad 755,313 400,000 355,313
11 31330082 GBES Basti Molvian Taj Garh 448,206 400,000 48,206
12 31330386 GBPS Basti Gujran Taj Garh 611,160 400,000 211,160
13 31330394 GBPS Murad Pur Panwaran Taj Garh 451,924 400,000 51,924
Total 7,150,951 5,200,000 1,950,951
Table 2 20,251,447 10,800,000 9,451,447
Table 1 13,124,338 6,400,000 6,724,338
Grand Total of Table 1 to 3 40,526,736 22,400,000 18,126,736
715
Annexure-G/RYK
[Para 3.2.3.4]
716
Annexure-H/RYK
[Para 3.2.3.7]
717
Sr. EMIS Name of
Markaz Amount Dates Remarks
No. code School
various dates Rs 100,000 drawls as well
5 GPS 5 Marla 525,000 16.02 to Drawls amounting to Rs 50,000 and Rs
Allah Scheme 05.05.18 100,000 (7 transactions) each time with the
31320536
Abad fraction of days b/w the periods. In various
dates Rs 100,000 drawls as well
6 LQP GGPS chak 700,000 09.05 to Drawls amounting to Rs 50,000 each time
31320506
CITY 5/A 06.06.18 with the fraction of days b/w the periods.
7 GPS 600,000 05.04 to Drawls amounting to Rs 50,000 and Rs
shafeeqabad 28.05.18 100,000 (8 transactions) each time with the
Rindan 31320462
fraction of days b/w the periods. In various
dates Rs 100,000 drawls as well
Total 5,380,000
718
Annexure-I/RYK
[Para 3.2.3.10]
719
Period Months Pay Total
01.07.2015 30.11.2015 05 35,680 178,400
01.12.2015 30.06.2016 07 36,715 257,005
01.07.2016 30.11.2016 05 45,320 226,600
01.12.2016 30.06.2017 07 46,600 326,200
01.07.2017 30.11.2017 05 55,390 276,950
01.12.2017 30.06.2018 07 59,950 419,650
Total 4,398,705
720
Annexure-J/RYK
[Para 3.2.4.1]
721
Annexure-K/RYK
[Para 3.2.4.10]
722
Annexure-C/DGK
[4.2.2.7]
Unauthorized payment of conveyance allowance – Rs 8.718 million
(Amount in rupees)
Sr.
DDOs Period Nature of leave Total
No
Dy. DEO (W-EE) Kot Earned Leave 256,247
1
Chutta 284,636
Winter vacation
174,504
2 GGHSS Vehova
106,433
Earned Leave
57,447
Dy. DEO (M-EE) 2017-18
3 Winter vacation 691,255
D.G.Khan
178,713
Summer vacation
24,864
4 Dy. DEO (W-EE) Taunsa Winter vacation 543,486
Earned Leave 320,342
Winter vacation 100,687
5 GGHS Shahdan Lund 2010-18
156,765
Earned Leave
74,648
6 GGHS Nutkani 2012-18 Winter vacation 141,498
Summer vacation 39,860
Earned Leave 106,655
7 GGHS Sakhi Sarwar 2015-18
Winter vacation 110,338
Summer vacation 243,408
8 Dy. DEO (M-EE) Taunsa Winter vacation 1,677,786
Earned Leave 95,781
2017-18
Winter Vacation 447,568
Dy. DEO (M-EE) Kot
9 Summer Vacation 61,345
Chutta
104,267
Earned Leave
191,463
10 GGHS Kot Chutta 2014-18
75,193
Winter vacation
175,803
11 GHSS Yaroo 2007-18
Summer Vacation 92,400
Dy. DEO (EE-W) Earned Leave 732,924
12 2017-18
D.G.Khan 602,446
Winter vacation
229,182
13 HM GGHS D.G.Khan 2014-18 Earned Leave 90,632
Summer vacation 39,232
Availing Conveyance
14 CEO (DEA) 2017-18 25,000
facility
723
Sr.
DDOs Period Nature of leave Total
No
Summer vacation 30,849
15 GGHSS Gaddai 1993-18 Winter vacation 296,475
Earned Leave 138,017
Total 8,718,149
724
Annexure-D/DGK
[4.2.2.13]
Unauthorized payment of inadmissible allowances – Rs 4.907 million
(Amount in rupees)
Sr.
DDOs Nature of withdrawal Amount
No.
1 Charge Allowance to AEOs 177,968
2 Unauthorized inspection allowance 190,000
3 Charge Allowance to teacher 74,300
4 Hill Allowance 551,800
5 Dy. DEO (M-EE) D.G.Khan 50% Ad hoc Allowance 2010 313,231
6 Inadmissible Allowance 126,366
Qualification & science teaching
7 29,700
Allowance
8 DTE allowance & Fixed TA/DA 62,850
9 Dy. DEO (EE-W) Kotchutta Charge allowance to AEOs 81,763
10 Inspection Allowance 35,000
11 Inadmissible Allowance 79,512
12 Dy. DEO (EE-W) Taunsa Charge Allowance to AEOs 112,672
13 Charge Allowance 69,000
14 SSB to permanent employees 115,038
15 GGHS Sakhi sarwar Adjusted staff pay 64,419
16 Charge Allowance to teachers 108,000
17 Ad hoc Allowances 50,424
18 Dy. DEO (EE-M) Taunsa Inadmissible Allowance 303,807
19 Charge Allowance to AEOs 242,213
20 Hill Allowance 405,000
21 Charge Allowance to teachers 95,000
Dy. DEO (EE-M) Kot Chutta
22 Charge Allowance to AEOs 153,238
23 GGHS Kot Chutta Inadmissible Allowance 17,923
24 Salaries during LWP 427,746
25 Charge Allowance to AEOs 33,000
26 Dy. DEO (EE-W) D.G.Khan Inadmissible Allowance 54,067
27 Charge Allowance to teachers 27,500
28 Inadmissible Allowance 17,835
29 GGHSS Vehova Inadmissible Allowance 95,667
30 SSB to permanent employees 267,767
31 Inadmissible Allowance 66,147
32 Computer Allowance to SST 12,000
33 GGHSS Gaddai Overpayment of Allowances 51,953
34 Qualification Allowance 37,800
35 Annual Increment 40,845
36 Non-fixation of Basic Pay 162,475
725
Sr.
DDOs Nature of withdrawal Amount
No.
37 GGHS Shahdan Lund Inadmissible Allowance 9,122
38 GGHS central Model Qualification Allowance 9,000
39 D.G.Khan Inadmissible Allowance 73,525
40 Charge Allowance 28,700
GGHS Nutkani
41 Qualification Allowance 33,000
Total 4,907,373
726
Annexure-E/DGK
[4.2.2.14]
Less recovery on account of old material – Rs 4.210 million
(Amount in rupees)
Amount to
Amount
Date/Page Scheme be Difference
recovered
Recovered
Re construction of two class rooms in GGHSS City
P-156 167,451 334,902 167,451
D.G.Khan
2nd bill Re construction of 4 Nos. C/Rooms in GGHS Sarwar Wali 215,443 430,886 215,443
Re construction of 3 Nos. class rooms at GGHS Ghous
3rd bill 147,819 295,638 147,819
Abad
4th Bill Re construction of 4 class rooms in GGPS Mahmood abad 254,700 509,400 254,700
3rd bill Re construction of 8 class room in GBHS Sakhi sarwar 257,615 515,230 257,615
3rd bill Re construction of 3 class rooms in GES Thatha Gaboolan 147,819 295,638 147,819
4th Bill Re construction of seven class rooms in GES Paigah 211,828 423,656 211,828
4th Bill Re construction of 4 class rooms in GBHS Sarwar Wali 215,452 430,904 215,452
3rd bill Re construction of four class rooms in GGES Mundrani 317,833 635,666 317,833
Re construction of four class rooms in GBHS Shahoo
4th Bill 67,633 135,266 67,633
Buzdar
3rd bill Re construction of four class rooms in GBHS Mian Pheroo 215,452 430,904 215,452
4th Bill Re construction of two class rooms in GBHS Lohar Wala 112,828 225,656 112,828
Re construction of two class rooms in GGHSS City
3rd bill 167,451 334,902 167,451
D.G.Khan
4th Bill Re construction of seven class rooms in GBHS Aali Wala 338,404 676,808 338,404
3rd bill Re construction of seven class rooms in 67,330 134,660 67,330
Re construction of seven class rooms in GGHS Gaddai
3rd bill 228,972 457,944 228,972
U/C Gaddai
Re construction of seven class rooms in GGHSS Mana
4th Bill 147,819 295,638 147,819
Ahmadani
5th bill Re construction of six class rooms in GGMS Feroz Wala 221,470 442,940 221,470
3rd bill Re construction of six class rooms in GBHS Choti Zareen 260,647 521,294 260,647
4th Bill Construction of 2 class rooms in GGMPS Tremin 150,275 300,550 150,275
3rd bill Re construction of 5 class rooms in GES Essan Goraha 147,819 295,638 147,819
3rd bill Re construction Of 3 class rooms in GGMS Khakhi 147,819 295,638 147,819
Total 4,209,879 8,419,758 4,209,879
727
Annexure-F/DGK
[4.2.2.16]
Non-reduction of allowances after regularization of services –Rs 3.628
million
(Amount in rupees)
Sr. Formation
No.
Subject Amount
Non-fixation of pay and SSB 113,196
1 Dy.DEO (W-EE) Kot Chutta Non-fixation of pay and SSB to Class-IV 165,527
Payment of SSB after regularization 59,664
Pay and allowance 114,016
2 GGHSS Vehova
Pay and allowance 119,582
3 Dy.DEO (M-EE) D.G.Khan Payment of SSB after regularization 141,266
Payment of SSB 552,402
4 Dy.DEO (W-EE) Taunsa
238,880
5 GGHS Shahdan Lund 20,746
6 GGHS Nutkani Non-fixation of pay 55,710
7 GGHS Sakhi sarwar 148,500
485,844
8 Dy.DEO (M-EE) Taunsa
ARA 2016 & 2017 26,208
9 Dy.DEO (M-EE) Kot Chutta 33,362
Payment of SSB
10 GGHS Kot Chutta 45,384
11 GHSS Yaroo Ad hoc Allowance and Dearness Allowance 45,986
SSB to Class-IV 421,806
Ad hoc Allowance to Class-IV 96,436
12 Dy. DEO (W-EE) D.G.Khan
Payment of SSB 565,474
Ad hoc Allowances 2016 & 17 177,672
Total 3,627,661
728
Annexure-G/DGK
[4.2.2.17]
Unjustified transfer of SMC funds to closed schools - Rs 2.388 million
(Amount in rupees)
Amount Transferred
Sr. Total
School Name EMIS Tehsil 2nd 3rd
No. 1st Qtr 4th Qtr Amount
Qtr Qtr
List of Schools Reported Closed in October-2017
1 GGPS Sukhaira Arain 32110627 D.g.khan 64,840 64,139 58,265 56,246 243,490
2 GPS Mohsin Shah Wala 32111005 D.g.khan 0 32,547 28,461 30,120 91,128
3 GGPS Qutba 32120701 Taunsa 27,635 30,185 27,961 30,533 116,314
4 GPS Bahngi Ladwani 32120820 Taunsa 24,088 27,643 25,737 29,423 106,891
5 GPS New Hairo East Taunsa 32120223 Taunsa 0 24,396 21,469 25,763 71,628
List of Schools Reported Closed in November-2017 0
1 GPS Gazlope 32110529 D.g.khan 29,304 34,798 29,480 27,003 120,585
2 GGPS Someege 32120705 Taunsa 22,311 25,026 26,957 26,804 101,098
3 GGPS Haren Borr 32120734 Taunsa 30,034 29,095 24,726 28,969 112,824
4 GGPS Daghay War 32120890 Taunsa 25,870 24,631 21,490 25,059 97,050
5 GGPS Basti Nooren Naseer 32120699 Taunsa 18,144 23,139 19,884 21,091 82,258
6 GGPS Dada Khoh 32120693 Taunsa 22,729 21,316 20,547 20,023 84,615
7 GGPS Mut Chandia 32120727 Taunsa 17,407 21,042 18,143 21,964 78,556
8 GGPS Sorha 32120397 Taunsa 3,765 4,243 3,174 18,410 29,592
9 GGPS Khalay Gali 32120733 Taunsa 26,087 29,050 25,209 28,016 108,362
10 GPS Budhay Ghari 32120347 Taunsa 29,924 29,212 26,896 29,202 115,234
11 GPS Khali Gali 32120408 Taunsa 27,924 31,131 26,896 28,026 113,977
List of schools reported closed in December-2017 0
1 GGPS Chak Dalail 32110619 D.G.khan 41,098 34,274 38,410 40,091 153,873
2 GGES Bathi 32120674 Taunsa 55,656 54,195 59,914 61,340 231,105
List of schools reported closed in January-2018 0
1 GGPS Khalay Gali 32120733 Taunsa 0 0 0 0 0
2 GPS Mut Chakrani 32120376 Taunsa 34,768 33,373 29,209 31,458 128,808
List of schools reported closed in March-2018 0
1 GPS Dalsar 32110498 D.G.khan 20,920 22,523 26,034 25,943 95,420
2 GPS Sakokh 32110519 D.G.khan 27,059 26,058 26,244 26,132 105,493
Total 549,563 622,016 585,106 631,616 2,388,301
729
Annexure-H/LYH
[Para 5.2.2.7]
Non-obtaining of additional performance security required for below
quotation/tender- Rs 6.901 million
(Amount in rupees)
Agreed
Token Date Name of Scheme % Below Amount
Amount
229 20.06.18 Construction of B/Wall 1680 Rft at GPS Chak No. 23.37 2,926,144 683,840
104/TDA
210 20.06.18 Construction of 900 RFT B/Wall at GHS Marahan 18.15 568,318 103,150
Wali
92 11.05.18 Construction of 161 Rft B/Wall at GES Chak No. 18.75 257,406 48,263.63
136/TDA.
76 04.05.18 Construction of 1600 Rft B/Wall at GPS 239- 17.8 4,549,986 809,898
B/TDA.
80 04.05.18 Construction of B/Wall 1012 Rft at GPS Chak No. 22.87 1,799,516 411,549
112/TDA
64 21.04.18 Construction of B/Wall 490 Rft at GPS Chak No. 16.214 962,207 156,012
437/TDA
85 08.05.18 Construction of 584 Rft B/Wall at GPS 227- 19.05 1,764,262 336,092
A/TDA.
89 11.05.18 Construction of 1628 Rft B/Wall at GPS Chak No. 22.57 4,273,662 964,566
308/TDA.
160 14.06.18 Construction of 850 Rft B/Wall at GPS Chak No. 17 1,498,540 254,752
426-B/TDA
167 14.06.18 Construction of 418 Rft B/Wall at GPS Chak No. 16 835,719 133,715
426/TDA
153 11.06.18 Construction of 750 Rft B/Wall at GPS Mirani 19.15 1,434,735 274,752
Jadeed.
149 11.06.18 Construction of 150 Rft B/Wall at GPS Basti Joia 15.27 229,652 35,068
187 Construction of 220Rft B/Wall at GPS Chak No. 18.99 143,015 27,159
123/TDA..
31234 20.06.18 60 RFT B/W AT GPS 363/TDA 5.11 125,711 6,424
239 Construciton of 172 RFT B/W AT GPS 155/TDA 15.77 302,745 47,743
214 210 RFT B/W AT GPS 427-B/TDA 18 379,416 68,295
14/916 P-44 Construction of 924 Rft B/Wall at GHS Chak No. 20.15 1,398,836 281,865
174/TDA. (First running Bill)
180 20.06.18 Construction of TWO C/Room at GPS Chak No. 17.21 1,343,822 231,272
83/ML
59 21.04.18 Construction of Two C/Room at GPS Chuni 17.85 466,738 83,313
Janoobi
179 20.06.18 Construction of TWO C/Room at GPS Chak No. 17.27 572,418 98,857
159/TDA.
81 08.05.18 Construction of TWO C/Room at GPS Chak No. 15.73 1,422,360 223,737
84/ML ( Maktab)
730
Agreed
Token Date Name of Scheme % Below Amount
Amount
93 11.05.18 Construction of TWO C/Room at GPS Chak No. 17.51 1,374,280 240,636
85/ML
152 11.06.18 Construction of TWO C/Room at GPS Jethay Wala 21.57 1,323,891 285,563
150 11.06.18 Construction of TWO C/Room at GPS Chak No. 17.37 1,335,380 231,956
86/TDA.
195 20.06.18 02 C.R WITH VER. AT GES 465/TDA 15.15 1,627,281 246,533
75 04.05.18 Construction of Toilet Block (One Set) at GGES 19 172,404 32,757
Kotla Qazi.
84 08.05.18 Construction of Toilet Block (One Set) at GGES 19.86 169,296 33,622
Chak No. 149-B/TDA.
232 Provision of TWO Additional C/Room AT GHSS 25 1,645,016 411,254
JAMAN SHAH ( Having Highest Enrollment)
204 ONE SET TOILET BLOCK AT GGES 333/TDA 17.514 143,794 25,184
212 Construction of 204 RFT B/W AT GPS 295/TDA 16.14 379,645 61,275
213 20.06.18 Construction of 152 RFT B/W AT GES SHAFIQ 18.82 280,302 52,753
ABAD
Total 6,901,855
731
Annexure-I/LYH
[Para 5.2.2.14]
Payment of inadmissible allowances – Rs 2.859 million
(Rupees in million)
Sr.
DDOs Nature of withdrawal Amount
No.
1 Charge Allowance 0.012
Dy. DEO (EE-W) Choubara
3 Adjustment of charge allowance 0.021
4 Charge allowance 0.024
5 Personal Allowance 0.014
6 Dy. DEO (EE-M) Choubara Two increment to AEO 0.274
7 Integrated allowance 0.027
8 Inadmissible Allowances 0.248
9 Charge Allowance to AEO 0.125
10 HM GBHS Chowk Azam Charge allowance 0.012
11 Conveyance allowance 0.120
12 Charge allowance 0.055
Dy. DEO (EE-M) Layyah
13 Two increment to AEO 0.145
14 Inadmissible Allowances 0.037
15 Charge Allowance to AEO 0.162
16 Dy. DEO (W-EE) Karor Two increment to AEO 0.055
17 Inadmissible Allowances 0.042
18 Charge allowance 0.321
19 Two increment to AEO 0.346
20 Dy. DEO (M-EE) Karor Integrated allowance 0.035
21 Inadmissible Allowances 0.187
22 Charge Allowance to AEO 0.160
23 Salaries during leave on full pay 0.242
24 Science teaching allowance 0.014
GHHS Ladhana
25 Salaries during without pay 0.054
26 Conveyance allowance during leave 0.085
27 Dy. DEO (W-EE) Layyah Charge allowance to AEO 0.042
Total 2.859
732
Annexure-J/LYH
[Para 5.2.2.18]
Expenditure on repair and maintenance of building without
estimate and measurements-Rs 1.898 million
(Amount in rupees)
Document
Document No./Fund Detail Amount
Date/FY
2017-18 NSB Repair and maintenance work 545,750
Sub. Total 545,750
27.12.2016 1905764049 Building material for civil work 49,990
27.12.2016 1905682891 Building material for civil work 49,950
27.12.2016 1905733914 Building material for civil work 49,980
27.12.2016 1905722046 Building material for civil work 49,995
Sub. Total 199,915
20.06.2016 1905323028 Building material for civil work 99,333
20.06.2016 1905391353 Repair and maintenance Services 49,630
20.06.2016 1905320032 Paints for repair and maintenance 99,965
20.06.2016 1905320033 Building material for repair and 99,977
maintenance
20.01.2016 1904948978 Building material for repair and 59,951
maintenance
20.01.2016 1904948976 Building material for repair and 49,994
maintenance
20.01.2016 1904948977 Building material for repair and 49,994
maintenance
20.01.2016 1905002591 Repair and maintenance Services 27,567
03.03.2016 1905069509 Building material for repair and 49,000
maintenance
03.03.2016 1905059476 Repair and maintenance Services 45,036
03.03.2016 1905132310 Building material for repair and 48,000
maintenance
Sub. Total 678,447
17.01.2015 1904313733 Building Repair and maintenance 49,000
17.01.2015 1904313736 Building material for repair and 49,000
maintenance
17.01.2015 1904277450 Building material for repair and 25,800
maintenance
17.01.2015 1904277453 Building material for repair and 38,700
maintenance
21.05.2015 1904603097 Building material for repair and 38,500
maintenance
13.05.2015 1904540675 Building material for repair and 50,000
maintenance
13.05.2015 1904540678 Building material for repair and 16,000
maintenance
733
Document
Document No./Fund Detail Amount
Date/FY
13.05.2015 1904540677 Building material for repair and 48,000
maintenance
23.06.2015 1904627985 White wash for repair and 60,000
23.06.2015 1904709296 maintenance 49,800
23.06.2015 1904709297 49,845
Sub. Total 474,645
G. Total 1,898,757
734
Annexure-K/LYH
[Para 5.2.2.20]
Overpayment due to un-justified allowing of 20% contractor
profit- Rs 1.191 million
(Amount in million)
Token 20%
Date Name of Scheme wire cut Amount
No. Profit
92 11.05.18 Construction of 161 Rft B/Wall at GES Chak No. 141 55.7 7,854
136/TDA.
133 08.06.18 Construction of 640 Rft B/Wall at GGPS Chak No. 754 55.7 41,998
223/TDA.
76 04.05.18 Construction of 1600 Rft B/Wall at GPS 239-B/TDA. 1483 55.7 82,603
131 08.06.18 Construction of 334 Rft B/Wall at GPS Chak No. 334 55.7 18,604
334/TDA.
138 08.06.18 Construction of 320 Rft B/Wall at GES Chak No. 320 55.7 17,824
336/TDA.
139 08.06.18 Construction of 815 Rft B/Wall at GPS Chak No. 804 55.7 44,783
286/TDA.
221 20.06.18 Construction of 450 Rft B/Wall at GPS 126/ML. 2RD 391 55.7 21,779
RUNNING
97 22.05.18 Construction of 184 Rft B/Wall at GGPS 447/TDA 184 55.7 10,249
Junior Campus..
91 11.05.18 Construction of 418 Rft B/Wall at GGPS Chak No. 441 55.7 24,564
404/TDA Junior Campus.
80 04.05.18 Construction of B/Wall 1012 Rft at GPS Chak No. 1010 55.7 56,257
112/TDA
60 20.04.18 Construction of B/Wall 793 Rft at GPS Chak No. 733 55.7 40,828
259/TDA
65 21.04.18 Construciton of 300Rft B/Wall at GPS Chak No. 315 55.7 17,546
459/TDA
62 20.04.18 Construction of B/Wall 230 Rft at GHS Kotla Haji 221.5 55.7 12,338
Shah.
64 21.04.18 Construction of B/Wall 490 Rft at GPS Chak No. 489.7 55.7 27,276
437/TDA
Construction of B/Wall 260 Rft at GPS Chak No. 116- 270 55.7 15,039
B/TDA
Construction of 900 Rft B/Wall at GPS Chak No. 914 55.7 50,910
344/TDA.
85 08.05.18 Construction of 584 Rft B/Wall at GPS 227-A/TDA. 586 55.7 32,640
86 08.05.18 Construction of 920 Rft B/Wall at GPS Chak No. 878 55.7 48,905
346/TDA.
89 11.05.18 Construction of 1628 Rft B/Wall at GPS Chak No. 1628 55.7 90,680
308/TDA.
162 24.06.18 Construction of 530 Rft B/Wall at GPS Chak No. 506 55.7 28,184
151/TDA.
166 14.06.18 Construction of 460 Rft B/Wall at GES Summra 450 55.7 25,065
Nashaib.
160 14.06.18 Construction of 850 Rft B/Wall at GPS Chak No. 774 55.7 43,112
426-B/TDA
167 14.06.18 Construction of 418 Rft B/Wall at GPS Chak No. 416 55.7 23,171
735
Token 20%
Date Name of Scheme wire cut Amount
No. Profit
426/TDA
165 14.06.18 Construction of 950 Rft B/Wall at GES Dalki Balki 447 55.7 24,898
153 11.06.18 Construction of 750 Rft B/Wall at GPS Mirani Jadeed. 750 55.7 41,775
187 Construction of 220Rft B/Wall at GPS Chak No. 220 55.7 12,254
123/TDA..
239 Construciton of 172 RFT B/W AT GPS 155/TDA 165 55.7 9,191
214 210 RFT B/W AT GPS 427-B/TDA 476 55.7 26,513
135 08.06.18 Construction of 450 Rft B/Wall at GPS 126/ML. 3RD 391 55.7 21,779
RUNNING
227 20.06.18 597 RFT B/W GPS 113/ML 583 55.7 32,473
31204 20.06.18 Construction of 418 RFT B/W AT GGPS 99/TDA 399 55.7 22,224
198 20.06.18 Construction of B/Wall at GHS Head Mehboob 985 55.7 54,865
228 418 RFT B/W AT GPS 102/TDA 405 55.7 22,559
207 20.06.18 Constrution of 4579 RFT B/Wall at Sahu Wala 1574 55.7 87,672
192 20.06.18 Construction of 600 Rft B/Wall at GES Kanjan Wala 517 55.7 28,797
212 Construction of 204 RFT B/W AT GPS 295/TDA 204 55.7 11,363
213 20.06.18 Construction of 152 RFT B/W AT GES SHAFIQ 152 55.7 8,466
ABAD
244 20.06.18 Construction of 79 RFT B/W AT GPS 312/TDA (First 79 55.7 4,400
Running bill)
Total 21390.2 1,191,438
736
Annexure-L/MGH
[Para 6.2.2.2]
Unauthorized Payments without Pre-Audit Rs 21.777 million
(Amount in rupees)
Cost Center Document Date Amount
MV8996 12.06.2018 311,747
MV8996 14.05.2018 20,000
MV8996 23.06.2018 509,333
MV8996 27.03.2018 368,984
MV8996 02.06.2018 716,997
MV8996 15.05.2018 3,011,720
MV8996 07.06.2018 1,176,281
MV8996 12.06.2018 949,427
MV8996 20.02.2018 936,226
MV8996 11.04.2018 805,620
MV8996 20.02.2018 752,861
MV8996 20.02.2018 710,083
MV8996 12.06.2018 692,354
MV8996 12.06.2018 680,348
MV8996 03.05.2018 650,751
MV8996 20.02.2018 627,199
MV8996 20.02.2018 604,488
MV8996 20.02.2018 560,853
MV8996 02.06.2018 547,656
MV8996 23.06.2018 512,934
MV8996 21.02.2018 507,239
MV8996 22.06.2018 496,904
MV8996 14.05.2018 451,725
MV8996 14.02.2018 428,576
MV8996 14.02.2018 406,146
MV8996 26.03.2018 391,207
MV8996 10.04.2018 374,027
MV8996 22.06.2018 350,192
MV8996 14.02.2018 336,035
MV8996 14.02.2018 314,895
MV8996 03.05.2018 293,730
MV8996 10.04.2018 292,233
MV8996 02.06.2018 248,258
MV8996 22.06.2018 211,117
MV8996 26.03.2018 184,246
MV8996 25.04.2018 179,631
MV8996 25.04.2018 174,048
MV8996 14.02.2018 149,927
MV8996 27.03.2018 124,228
737
Cost Center Document Date Amount
MV8996 22.06.2018 122,760
MV8996 14.02.2018 108,239
MV8996 25.04.2018 84,481
MV8996 02.06.2018 78,649
MV8996 22.06.2018 74,892
MV8996 12.02.2018 72,799
MV8996 22.06.2018 54,816
MV8996 12.06.2018 24,711
MV8996 26.03.2018 20,000
MV8996 26.03.2018 20,000
MV8996 26.03.2018 20,000
MV8996 14.05.2018 20,000
MV8996 22.06.2018 15,227
Total 21,776,800
738
Annexure-M/MGH
[Para 6.2.2.3]
Unjustified transfer of funds to school Rs 20.960 million
(Amount in rupees)
Head NSB
Emis Name Of NSB Account BANK
Markaz Teacer Current
Code School No. Name
Name Balance
GGPS Basti BANDAY Rashida BOP Ali
32310215 005628-000-1 821,966
Gabool SHAH Bano Pur
GGPS Sakker Khalida BOP Ali
32310213 Alipur I 005663-000-3 821,966
Wala Kousar Pur
BANDAY Farzana NBP Ali
32310027 GGES Tarat 4042897407 821,966
SHAH Rasul Pur
GGES Gabbar Safia NBP Ali
32310160 Khairpur I 4042897676 821,966
Araein Jamsheed Pur
GGES Baz Khalida BOP
32310033 BAZ WALA 5649-3 821,966
Wala Farhat ALIPUR
GGPS Basti Nabila BOP
32310165 Ali Pur II 5701-1 821,966
Langah Khanam ALIPUR
GGPS DAMAR
BOP Ali
32310235 Mohammadia WALA FARZANA 005634-000-9 821,966
Pur
Colony JANOOBI
GGPS Niazi BOP
32310183 BAZ WALA Sakina Bibi 5746-1 821966
Wala ALIPUR
DAMAR
GGPS Karich RUQYYA BOP Ali
32310221 WALA 5646-8 821,966
Wala PARVEEN Pur
JANOOBI
GGES
Farah BOP
32310218 Chowki Ghalwan 5813-3 821,966
Shehzad ALIPUR
Gabool
GGPS Liaqat BOP
32310214 Ali Pur II Saira Ajmal 5778-1 821,966
Abad ALIPUR
GGPS Mithan Nazia NBP Ali
32310181 Khairpur I 4042897381 410983
Wali Shakoor Pur
GGPS Dargai NBP ALI
32310162 Khairpur II Najma Saeed 4042897541 410983
Wala PUR
GGPS Yaki BANDAY NBP Ali
32310206 Azra Perveen 4042897569 410983
Wali No.2 SHAH Pur
GGPS Tahli BANDAY Nasreen BOP Ali
32310232 005800-000-2 410983
Wala SHAH Zaidi Pur
GGPS Atika NBP ALI
32310180 Khairpur II 4042897621 410983
Khumbrah Mureed PUR
HBL
GGPS BUSHRA
32310159 Sultanpur ############ Khairpur 410983
Lodhran TANVEER
sadaat
GGPS Kohar Rukhsana BOP
32310158 Khairpur II 5743-6 410983
Faqiran Khalil ALIPUR
GGPS Haji Misbah BOP Ali
32310225 Alipur I 005796-000-9 410983
Ghaloo Batool Pur
32310227 GGPS Marian Ghalwan Naseem 5651-4 BOP 410983
739
Head NSB
Emis Name Of NSB Account BANK
Markaz Teacer Current
Code School No. Name
Name Balance
akhter ALIPUR
GGPS Basti Razia BOP
32310237 Ali Pur II 5694-1 410983
Sial Mariam ALIPUR
GGPS
Shahnaz BOP
32310175 Ghulam Ali Pur II 5644-4 410983
Parveen ALIPUR
Hayder Wala
GGPS Basti Aroosa BOP Ali
32310220 Alipur I 005654-000-0 410983
Dogran Farooqi Pur
Rukhsana BOP Ali
32310316 GGPS Sarki Seetpur 005665-000-7 821966
Naz Pur
GGCMS
Shagufta NBP ALI
32310238 Channan Ali Pur II 4042897578 821966
Naveed PUR
Wala
BOP Ali
32310314 GGPS LARKI Seetpur Ishrat Batool 005664-000-5 821966
Pur
Sumaira BOP
32310319 GGPS Agrani Ghalwan 5720-0 821966
Zawar ALIPUR
GGPS Pipal NBP ALI
32310303 Ghalwan Naila Iqbal 4042897452 410983
Wala PUR
GGPS Faiz Faheem NBP ALI
32310305 BAZ WALA 4042897336 410983
Pur Zahra PUR
DAMAR
GGPS Basti KISHWAR BOP Ali
32310309 WALA 5728-4 410983
Gopang GHAFFAR Pur
JANOOBI
GGPS Kanjin Taskeen BOP Ali
32310239 Alipur I 005671-000-5 410983
Wali Kousar Pur
GGPS Tibbi Munawar BOP
32310223 Ghalwan 5685-8 821966
Arain Sultana ALIPUR
GGPS NBP Ali
32310317 Khairpur I Uzma Batool 4042897630 821966
Noorani Pur
GGES Sultan ADEELA
32310022 Sultanpur 4042897523 NBP Alipur 410,983
Pur IQBAL
Total 20,960,133
740
Annexure-N/MGH
[Para 6.2.2.5]
Unauthorized payment of conveyance allowance during leave –
Rs 17.886 million
(Rupees in million)
Sr.
DDOs Description Amount
No.
1 Summer Vacation 0.140
2 D.E.O (EE-W) M.Garh Winter Vacation 0.330
3 Earned Leave 0.279
4 Winter Vacation 0.369
GHSS Chowk Sarwar Shaheed
5 Summer Vacation 0.141
6 Winter Vacation 0.710
7 Dy. DEO (EE-W) Kot Addu Summer Vacation 0.035
8 0.537
Earned Leave
9 0.248
GGHS Mochi wala
10 Winter Vacation 0.126
11 Earned Leave 0.095
12 Dy. DEO (EE-W) Ali pur Winter Vacation 0.261
13 0.870
Summer Vacation
14 1.798
15 Dy. DEO (EE-M) Kot Addu Earned Leave 0.225
16 Winter Vacation 0.684
17 CEO (DEA) 0.022
Earned Leave
18 0.167
19 0.076
D.E.O (EE-M) M.Garh Summer Vacation
20 2.105
21 0.702
Winter Vacation
22 0.271
23 Dy. DEO (EE-M) Ali pur Summer Vacation 0.805
24 Earned Leave 0.091
25 Winter Vacation 0.042
GGHS Mahra
26 Earned Leave 0.080
27 Winter Vacation 0.246
28 Dy. DEO (EE-W) Jatoi Earned Leave 0.071
29 Summer Vacation 0.246
30 Earned Leave 0.990
31 0.102
Dy. DEO (EE-W) M.Garh Summer Vacation
32 2.162
33 Winter Vacation 0.780
34 GGHS Belay Wala Earned Leave 0.123
741
Sr.
DDOs Description Amount
No.
35 Winter vacation 0.094
36 0.034
Summer Vacation
37 0.125
38 GBHS Mehmood Kot Winter Vacation 0.596
39 Earned Leave 0.111
40 Winter Vacation 0.106
Dy. DEO (EE-M) Jatoi
41 Summer Vacation 0.891
Total 17.886
742
Annexure-O/MGH
[Para 6.2.2.8]
Loss due to non-reduction of bricks rate – Rs 9.464 million
(Amount in rupees)
Brick
Drawl Qty Qty (G. Ground
Contractor MB No Bill no. work in Total
Date (Foundation) Floor) floor
foundation
03.05.2018 MS Khawaja Zahid 913/818 CC3rd 1241 1946 199,530 334,037 533,567
Malik Altaf
22.06.2018 904/809 2201 2284 353,877 378,953 732,830
Hussain
Zafar Hussain
22.06.2018 871/76 CC3rd 1883 68 323,223 12,275 335,497
Bhutta
22.06.2018 Ghulam Abbas 805/1210 CC5th 2066 2873 352,636 174,923 527,559
MS Sadiq Hussain
25.04.2018 768/1473 CC3rd 1268 1749 203,871 300,221 504,092
Khan
Malik Altaf
14.05.2018 71/71 CC3rd 1,228 1,864 197,440 319,961 517,401
Hussain
02.06.2018 Al Noor 49/49 CC3rd 1697 1924 272,846 330,264 603,110
22.06.2018 Muhammad Ajmal 450/4452 CC4th 1127 290 18,309 49,779 68,088
12.06.2018 Naveed and sons 311/1318 CC1st 357 841 36,823 142,172 178,995
07.06.2018 MS Fiaz Ahmad 305/1960 CC1st 2115 251 126,804 25,890 152,694
12.06.2018 Al Noor 301/1956 CC1st 1206 1905 203,875 344,392 548,267
Shaikh Sajad
12.06.2018 299/2394 CC1st 298 531 30,738 15,244 45,981
Hussain
11.04.2018 Maab Cons 286/211 CC1st 1589 1768 268,621 318,240 586,861
Makhdoom Syed
22.06.2018 215/1220 CC3rd 974 373 156,601 15,673 172,274
Farhan Raza
Muhammad
12.06.2018 216/1221 CC3rd 1031 1744 165,766 299,363 465,129
Shahbaz
23.06.2018 Sadi Hussain Khan 191/1386 CC3rd 1668 1960 268,184 336,440 604,623
Ch . Group of
22.06.2018 185/1380 CC2nd 834 1277 652 219,203 219,855
Compny
23.06.2018 Ms Ch Group 185/1380 CC2nd 703 1177 113,029 202,038 315,067
22.06.2018 MS Shabaz & Co 185/1380 CC3rd 1252 1195 201,297 187,615 388,912
12.06.2018 Muhammad Ikram 184/1379 CC2nd 3533 748 568,036 32,912 600,948
Fiaz Hussain
02.06.2018 173/68 CC4th 891 1863 143,256 319,790 463,046
Sohrani
Malik Muhammad
02.06.2018 147/892 CC4th 991 1880 159,334 322,708 482,042
Rafiq Pahore
25.04.2018 MS Ahsan Zohaib 34 CC4th 1157 1352 186,024 232,078 418,102
Total 4,550,771 4,914,169 9,464,940
743
Annexure-P/MGH
[Para 6.2.2.12]
Payment of inadmissible allowances – Rs 4.844 million
(Rupees in million)
Sr.
DDOs Nature of withdrawal Amount
No.
1 CA 0.091
GHSS Chowk Sarwar Shaheed
2 Advance Increment 0.155
3 SSB to permanent employees 0.437
4 Dy. DEO (EE-W) Kot Addu Charge Allowances 0.090
5 Inadmissible Allowances 0.073
6 GGHS MOchi Wala 0.517
SSB to permanent employees
7 0.145
Dy. DEO (EE-W) Ali pur
8 Charge Allowances 0.051
9 Annual Increment 0.198
10 Charge Allowances 0.402
Dy. DEO (EE-M) Kot Addu
11 Integrated Allowance 0.077
12 Inadmissible allowances 0.475
Annual increment without completing six
13 0.207
months service
Dy. DEO (EE-M) M.Garh
14 Inadmissible 0.476
15 Charge Allowances 0.194
16 Inadmissible 0.042
Dy. DEO (EE-M) Alipur Annual increment without completing six
17 0.071
months service
18 Dy. DEO(EE-W) Jatoi Charge Allowances 0.455
19 CA 0.022
20 Inspection allowance to SST 0.100
Dy. DEO(EE-W) M. Garh
21 Charge Allowances 0.117
22 Inadmissible Allowances 0.046
23 GGHS Belay Wala Charge Allowances 0.026
24 DEO (EE-W) M.Garh 0.027
Conveyance Allowance
25 0.210
26 Dy. DEO (EE-M) Jatoi Charge Allowances 0.066
27 Inadmissible Allowances 0.074
Total 4.844
744
Annexure-Q/MGH
[Para 6.2.2.13]
Unjustified RCC work – Rs 4.767 million
(Amount in rupees)
Cost of Mild Cost of
Drawl Date Contractor Bill MB Total
Steel RCC
22.06.2018 MS Ahsan Zohaib CC4th 34 125,514 19,289 144,803
Malik Muhammad
03.05.2018 CC4th 147/892 226,853 18,384 245,237
Rafiq Pahore
02.06.2018 Fiaz Hussain Sohrani CC4th 173/68 214,398 2,033 216,431
22.06.2018 Muhammad Ikram CC2nd 184/1379 11,169 537,459 548,628
22.06.2018 Ms Ch Group CC2nd 185/1380 109,917 32,832 142,749
25.04.2018 Ch . Group of Compny CC2nd 185/1380 109,917 36,480 146,397
12.06.2018 MS Shabaz & Co CC3rd 185/1380 113,091 139,024 252,116
02.06.2018 Sadi Hussain Khan CC3rd 191/1386 194,728 17,252 211,979
03.05.2018 Muhammad Shahbaz CC3rd 216/1221 194,629 271 194,900
Makhdoom Syed
12.06.2018 CC3rd 215/1220 198,681 302,109 500,791
Farhan Raza
23.06.2018 Maab Cons CC1st 286/211 45,271 481 45,752
12.06.2018 Shaikh Sajad Hussain CC1st 299/2394 123,124 10,282 133,406
02.06.2018 Al Noor CC1st 301/1956 51,185 413 51,598
12.06.2018 MS Fiaz Ahmad CC1st 305/1960 328,186 9,524 337,710
22.06.2018 Naveed and sons CC1st 311/1318 133,770 97,868 231,638
15.05.2018 Muhammad Ajmal CC4th 450/4452 - 1,599 1,599
22.06.2018 Al Noor CC3rd 49/49 192,158 20,460 212,618
14.05.2018 Malik Altaf Hussain CC3rd 71/71 221,416 2,425 223,841
MS Sadiq Hussain
12.06.2018 CC3rd 768/1473 36,178 216 36,394
Khan
22.06.2018 Ghulam Abbas CC5th 805/1210 224,317 100,559 324,876
14.05.2018 Zafar Hussain Bhutta CC3rd 871/76 223,690 2,410 226,099
22.06.2018 Malik Altaf Hussain nill 904/809 10,312 6,919 17,231
23.06.2018 MS Khawaja Zahid CC3rd 913/818 216,770 104,302 321,073
Total 3,305,273 1,462,594 4,767,866
745
Annexure-R/MGH
[Para 6.2.2.15]
Un-authorized appointments of P.T.C teachers without prescribed
academic qualification - Rs 2.617 million
(Amount in rupees)
Rate of B.
Name of Teacher Period Months Amount
Pay
13.02.1997 to 30.11.1997 1605 10 16,050
01.12.1997 to 30.11.1998 1702 12 20,424
01.12.1998 to 30.11.1999 11799 12 141,588
01.12.1999 to 30.11.2000 1896 12 22,752
01.12.2000 to 30.11.2001 1296 12 15,552
01.12.2001 to 30.11.2002 3715 12 44,580
01.12.2002 to 30.11.2003 3860 12 46,320
01.12.2003 to 30.11.2004 4005 12 48,060
01.12.2004 to 30.06.2005 4150 7 29,050
01.07.2005 to 30.11.2005 4750 5 23,750
01.12.2005 to 30.11.2006 4915 12 58,980
01.12.2006 to 30.06.2007 5080 7 35,560
01.07.2007 to 30.11.2007 5845 5 29,225
01.12.2007 to 30.06.2008 6225 7 43,575
Khuda Bukhsh 01.07.2008 to 30.11.2008 7500 5 37,500
01.12.2008 to 30.11.2009 7690 12 92,280
01.12.2009 to 30.11.2010 8340 12 100,080
01.12.2010 to 30.06.2011 8720 7 61,040
01.07.2011 to 30.11.2011 14100 5 70,500
01.12.2011 to 30.11.2012 14710 12 176,520
01.12.2012 to 30.11.2013 15320 12 183,840
01.12.2013 to 30.11.2014 15930 12 191,160
01.12.2014 to 30.06.2015 16540 7 115,780
01.07.2015 to 30.11.2015 21400 5 107,000
01.12.2015 to 30.06.2016 22190 7 155,330
01.07.2016 to 30.11.2016 27420 5 137,100
01.12.2016 to 30.06.2017 28400 7 198,800
01.07.2017 to 30.11.2017 33900 5 169,500
01.12.2017 to 30.06.2018 35070 7 245,490
Total 2,617,386
746
Annexure-S/MGH
[Para 6.2.2.19]
Non-maintenance of record of security deposits – Rs 1.810 million
(Amount in rupees)
Security
Document Date Amount
Deducted
20.02.2018 604,488 60,449
15.05.2018 3,011,720 149,095
20.02.2018 752,861 71,701
02.06.2018 716,997 70,990
03.05.2018 650,751 64,431
20.02.2018 627,199 59,733
20.02.2018 560,853 56,085
14.02.2018 314,895 56,085
02.06.2018 547,656 54,229
20.02.2018 936,226 44,582
14.05.2018 451,725 43,021
14.02.2018 428,576 40,811
14.02.2018 406,146 38,681
10.04.2018 374,027 37,032
27.03.2018 368,984 36,533
11.04.2018 805,620 34,726
14.02.2018 336,035 32,003
26.03.2018 391,207 21,190
20.02.2018 710,083 20,398
07.06.2018 1,176,281 117,628
12.06.2018 949,427 94,943
12.06.2018 692,354 69,235
12.06.2018 680,348 68,035
23.06.2018 512,934 51,293
23.06.2018 509,333 50,933
21.02.2018 507,239 50,724
22.06.2018 496,904 49,690
22.06.2018 350,192 35,019
12.06.2018 311,747 31,175
03.05.2018 293,730 29,373
10.04.2018 292,233 29,223
02.06.2018 248,258 24,826
22.06.2018 211,117 21,112
26.03.2018 184,246 18,425
25.04.2018 179,631 17,963
25.04.2018 174,048 17,405
747
Security
Document Date Amount
Deducted
14.02.2018 149,927 14,993
27.03.2018 124,228 12,423
22.06.2018 122,760 12,276
14.02.2018 108,239 10,824
Total 21,271,225 1,819,292
748
Annexure-T/MGH
[Para 6.2.2.26]
Expenditure on repair and maintenance of building without estimate
and measurements - Rs 1.041 million
(Amount in rupees)
Date Document No. Detail Amount
18.06.2018 White wash charges against boundary wall outside 50,000
18.06.2018 White wash charges against boundary wall inside 50,000
18.06.2018 NSB White wash charges against corridor/baranda 50,000
18.06.2018 White wash charges against washrooms etc. 21,024
18.06.2018 White wash charges against 10 Rooms 50,000
Sub. Total 221,024
19.06.2017 1900108108 Cement for repair work 36,095
19.06.2017 1900072286 Paints 10,000
19.06.2017 1900108110 Sand for repair work 14,008
19.06.2017 1900032157 Charges against whitewash 40,000
19.06.2017 1900108109 Cement for repair work 24,897
19.06.2017 1900028127 Distemper/paints 50,000
19.06.2017 1900028125 Distemper/paints/ weather sheet 50,000
19.06.2017 1900063377 Charges against whitewash 16,421
19.06.2017 1900044090 Paints items 33,579
Sub. Total 275,000
19.01.2016 1905022417 Repair and maintenance 17,455
21.04.2016 1905228102 Building material 46,910
18.06.2016 1905406207 Repair and maintenance 44,884
18.06.2016 1905406206 Distemper and whitewash charges 49,616
Sub. Total 158,865
06.01.2015 1904232994 Boundary wall construction work 25,000
06.01.2015 1904232993 Boundary wall construction work 50,000
27.03.2015 1904452445 Iron patti repair of building 41,400
27.03.2015 1904468570 Iron patti repair of building 39,000
11.06.2015 1904652503 charges for distemper 20,600
11.06.2015 1904652504 Bricks 49,959
11.06.2015 1904662700 Paints for building 40,000
12.06.2015 1904638366 Paints for building 49,140
12.06.2015 1904590867 Writing on walls 35,000
12.06.2015 1904566936 Repair of ground/building 36,610
Sub. Total 386,709
G. Total 1,041,598
749
Annexure-U/RP
[Para 7.2.2.4]
Unauthorized payment of inadmissible pay and allowances –
Rs 11.522 million
(Amount in rupees)
Sr.
DDOs Nature of withdrawal Amount
No.
1 Two increments 29,200
2 GHS Muhammad Pur M.A B.Ed increments 155,250
3 Charge allowance 12,500
4 Double drawl of Pay and allowances 409,437
5 Science Teaching, PPM allowance 75,754
6 Inspection allowance 474,999
Dy. DEO (MEE) Rojhan
7 Hill allowance 50,800
8 Charge allowance to AEO 92,291
9 Charge allowance 120,800
10 Inspection allowance 4,915,000
11 Qualification allowance 93,430
12 Leave with out pay 28,356
Dy. DEO (MEE) Jampur
13 Charge allowance 107,000
14 Charge allowance to AEO 260,861
15 QA Charge allowance 39,507
16 HM GHS Allah Abad Charge allowance, SSB 247,998
17 Qualification allowance 51,652
18 Leave with out pay 29,866
Dy. DEO (WEE) Jampur
19 Charge allowance to AEO 191,810
20 Charge allowance 204,000
21 Qualification allowance 124,609
22 Leave with out pay 22,481
23 Dy. DEO (MEE) Rajanpur Pay in BPS-16 instead of BPS-14 426,480
24 Incentive allowance HRA 45% 16,964
25 Charge allowance to AEO 73,968
26 Charge allowance 244,750
27 Charge allowance to AEO 82,226
28 Dy. DEO (WEE) Qualification allowance 282,200
29 Rajanpur Qualification allowance 10,800
30 Leave with out pay 285,329
31 Pay after superannuation 53,583
32 TA/DA 135,645
33 DEO (SE) TA/DA 64,000
34 TA/DA 52,000
35 Pay after termination 28,356
Dy. DEO (WEE) Rojhan
36 Pay after cancellation of orders 275,319
750
Sr.
DDOs Nature of withdrawal Amount
No.
37 Inspection allowance 37,500
38 Charge allowance 222,000
39 Pay after compulsory retirement 92,223
Science teaching , medical allowance
40 96,600
exempt
41 Charge allowance to AEO 18,000
42 Leave with out pay 153,841
43 GGHSS Dajal Qualification allowance 113,400
44 GGHS Bukhara M.A B.Ed increments 148,002
45 Increments 233,404
46 Charge allowance, inspection allowance 48,844
GBHSS Tariq Shaheed
47 Science teaching allowance 154,800
Kot Mithan
48 M.A B.Ed increments 434,544
Total 11,522,379
751
Annexure-V/RP
[Para 7.2.2.6]
Unauthorized payment of conveyance allowance – Rs 9.407 million
(Amount in rupees)
Sr.
DDOs Nature of leave Total
No
1 CEO, DEA CA during LFP 29,422
2 CA during Winter vacation 282,831
GHS Muhammad Pur
3 CA during LFP 28,789
4 CA during Winter vacation 404,770
Dy. DEO (MEE)
5 CA during Summer vacation 869,130
Rojhan
6 CA during LFP 36,764
7 CA during availing Govt. vehicle 20,618
8 CA during Summer vacation 98,573
Dy. DEO (MEE)
9 CA during LFP 144,648
Jampur
10 CA during Winter vacation 212,846
11 CA during Summer vacation 1,713,894
12 CA during LFP 70,478
HM GHS Allah Abad
13 CA during Winter vacation 80,989
14 Dy. DEO (WEE) CA during Winter vacation 496,186
15 Jampur CA during LFP 223,265
16 CA during Winter vacation 363,224
Dy. DEO (MEE)
17 CA during Summer vacation 345,000
Rajanpur
18 CA during LFP 89,236
19 CA during Winter vacation 337,970
Dy. DEO (WEE)
20 CA during LFP 192,875
Rajanpur
21 CA during Summer vacation 1,334,000
22 CA during availing Govt. vehicle 67,258
DEO (SE)
23 CA during LFP 8,811
24 GGHS Harrand CA during LFP 69,885
25 CA during Winter vacation 51,902
26 CA during Summer vacation 11,404
27 CA during LFP 132,734
Dy. DEO (WEE)
28 CA during Summer vacation 327,089
Rojhan
29 CA during Winter vacation 180,765
30 CA during Winter vacation 300,988
GGHSS Dajal
31 CA during LFP 127,587
32 GGHS Bukhara CA during Winter vacation 27,783
33 GBHSS Tariq CA during Winter vacation 318,527
34 Shaheed Kot Mithan CA during Summer vacation 129,593
752
Sr.
DDOs Nature of leave Total
No
35 CA during LFP 43,332
36 HM Deaf & Defective CA during Summer vacation 102,841
37 Hearing School, CA during LFP 34,516
38 Rajanpur CA during Summer vacation 96,694
Total 9,407,217
753
Annexure-W/RP
[Para 7.2.2.8]
Non-reduction of allowances after regularization of services – Rs 6.836
million
(Amount in rupees)
Sr. Description of payment/
Formation Amount
No. Subject
SSB After regularization 168,837
Basic pay 366,840
1 Dy. DEO (MEE) Rojhan
ARA 2016 62,553
ARA 2017 67,788
Basic pay 325,250
2 Dy. DEO (MEE) Jampur ARA 2016, 2017 41,911
SSB 1,928,240
3 Dy. DEO (WEE) Jampur SSB After regularization 186,039
4 Dy. DEO (MEE) Rajanpur SSB After regularization 850,638
SSB After regularization 149,224
5 GGHS Harrand
Ad hoc allowance 2016, 2017 43,565
Basic pay 778,410
ARA 2016 91,416
6 Dy. DEO (WEE) Rajanpur
ARA 2017 105,180
SSB 338,094
SSB After regularization 556,044
7 Dy. DEO (WEE) Rojhan Basic pay 322,740
ARA 2016 38,844
8 GGHSS Dajal ARA 2005, Dearness allow 35,148
Basic pay 174,096
GBHSS Tariq Shaheed Kot
9 SSB 184,587
Mithan
ARA 2016, 2017 21,120
Total 6,836,564
754
Annexure-C/CHN
[Para: 8.2.2.4]
Irregular expenditure without tenders / quotations – Rs 14.015 million
(Rupees in million)
Sr. No. of
DDOs Description Amount
No. Schools
Deputy District Education Officer, Purchase of furniture and
1 18 1.506
(EE-W), Bhowana white wash material
Deputy District Education Officer, Execution of civil works,
2 9 3.606
(EE-M) Lalian Purchase of different items
Headmistress Government Girls Purchase of various items 0.538
3 1
High School 134 JB Purchase of furniture 0.173
Headmistress Government Girls
4 1 Purchase of furniture 0.496
High School 223 JB
Headmistress Government Girls Execution of civil works,
5 1 0.731
High School, Barana Purchase of different items
Headmistress Government Girls Purchase of stationery and
6 1 0.450
High School, Shah Burhan other store items
Purchase of furniture 0.577
Headmaster Government High Purchase of science lab
7 1
School Rajoya items, white board, make 0.180
etc.
Headmaster Government Special
8 1 Purchase of various items 0.604
Education Centre for Deaf Lalian
Headmaster Government Islamia Expenditure on ceiling and
9 1 0.099
High school piling of computer lab
Headmaster Government High Purchase of furniture and
10 1 1.007
School Al-Islah Chiniot laboratory items
Execution of civil works,
Deputy District Education Officer,
11 16 Purchase of furniture and 2.469
(EE-W), Chiniot
white wash material
Execution of civil works,
Purchase of furniture and 1.055
Deputy District Education Officer,
12 11 white wash material
(EE-W), Bhowana
Purchase of smart phones,
0.524
furniture and computers
Total 62 14.015
755
Annexure-D/CHN
[Para: 8.2.2.7]
Payment of inadmissible Conveyance Allowance – Rs 11.144 million
(Rupees in million)
Sr. No. DDOs Description Amount
Deputy District Education Unauthorized withdrawal of conveyance
1 3.795
Officer (EE-M), Chiniot allowance during summer vacation
Headmaster Government Unauthorized withdrawal of conveyance
2 0.219
High School Rajoya allowance during summer/winter vacation
Headmistress Government Unauthorized withdrawal of conveyance
3 0.129
Girls High School 134 JB allowance during summer/winter vacation
Headmistress Government Unauthorized withdrawal of conveyance
4 0.212
Girls High School, Barana allowance during summer/winter vacation
Headmaster Government
Unauthorized withdrawal of conveyance
5 Special Education Centre 0.129
allowance during summer vacation
for Deaf Lalian
Headmistress Government Unauthorized withdrawal of conveyance
6 0.080
Girls High School 223 JB allowance during summer/winter vacation
Headmaster Government
Unauthorized withdrawal of conveyance
7 Special Education Centre 0.029
allowance during summer/winter vacation
for Deaf Chiniot
Deputy District Education Unauthorized withdrawal of conveyance
8 2.148
Officer (EE-M), Lalian allowance during summer/winter vacation
Headmistress Government
Unauthorized withdrawal of conveyance
9 Girls High School, Shah 0.230
allowance during summer/winter vacation
Burhan
Deputy District Education Unauthorized withdrawal of conveyance
10 3.404
Officer (EE-W), Lalian allowance during summer/winter vacation
Principal, Government Al- Unauthorized withdrawal of conveyance
11 0.013
Islah High School, Chiniot allowance during leave
Unauthorized withdrawal of conveyance
Headmistress Government 0.220
allowance during summer vacation
12 Girls High School, Rajoya
Unauthorized withdrawal of conveyance
Chiniot 0.006
allowance during leave
Unauthorized withdrawal of conveyance
0.475
Headmistress Government allowance during summer vacation
13
Girls High School, Chiniot Unauthorized withdrawal of conveyance
0.055
allowance during leave
Total 11.144
756
Annexure-E/CHN
[Para: 8.2.2.12]
Payment of inadmissible pay and allowances – Rs 5.188 million
(Rupees in million)
No. of
Sr. No. DDOs Description Amount
Employees
Excess salary drawn after
7 0.175
regularization of services
Deputy District Education Payment of police, Ration, Risk
1 8 0.123
Officer (EE-W), Lalian Allowance and Adhoc Allowance 2010
Excess drawal of Incentive and
8 0.352
Personal Allowance
Payment of inadmissible Charge
2 0.076
Deputy District Education Allowance
2
Officer (EE-M), Lalian Irregular drawal of Inspection
4 0.571
Allowance
Inadmissible payment of Social
2 0.100
Security Benefit
Headmaster Government Payment of Charge Allowance without
3 1 0.015
High School Rajoya / beyond entitlement
Excess payment of Adhoc Relief
2 0.015
Allowance 2010
Unauthorized drawl of allowances i.e.
Deputy District Education
4 Risk, Police, Utility and Adhoc 12 0.103
Officer (EE-W), Bhowana
Allowance 2010
Headmistress Government
5 Girls High School, Shah Inadmissible Personal Allowance 4 0.072
Burhan
Headmistress Government Unauthorized payment of Social
6 1 0.024
Girls High School 134 JB Security Benefit
Excess payment of adhoc relief and
Headmistress Government 1 0.016
7 annual increment
Girls High School, Barana
Personal Allowance 1 0.020
Excess payment of pay and allowances
3 0.094
after regularization
Headmaster Government Payment of Personal Allowance
3 0.032
8 Special Education Centre without / beyond entitlement
for Deaf Lalian Unjustified payment of Special
9 0.217
Education Allowance
Overpayment of during leave period 2 0.065
Principal, Government Al-
9 Excess payment of annual increment 1 0.047
Islah High School, Chiniot
Headmistress Government Excess payment of social security
10 1 0.014
Girls High School, Chiniot benefit and adhoc relief allowance
Excess payment of salary after
1 0.054
Deputy District Education termination
11
Officer (EE-W), Chiniot Unjustified payment of Inspection
8 0.656
Allowance
757
No. of
Sr. No. DDOs Description Amount
Employees
Unjustified payment of Charge
8 0.050
Allowance
Inadmissible payment of Social
7 0.247
Security Benefit after regularization
Excess payment of social security
30 1.137
benefit
Excess payment of inadmissible
6 0.068
Charge Allowance
Irregular drawl of Inspection
5 0.355
Allowance
Deputy District Education
12 Payment of inadmissible Allowances
Officer (EE-M), Bhowana
i.e. Adhoc Allowance 2010, 2013,
2014, Fixed Daily Allowance, 37 0.470
Dress/Uniform, Inspection Allowance
etc
Excess payment of inadmissible
3 0.020
Qualification Allowance
Total 177 5.188
758
Annexure-F/CHN
[Para: 8.2.2.14]
Non/less deduction of taxes – Rs 2.686 million
(Rupees in million)
No. of Sales General
Sr. Income
DDOs Schools/ Tax on Sales Amount Remarks
No. Tax
DDO Services Tax
Chief Executive Officer,
Non/Less
1 District Education 1 0.134 0 0.115 0.249
deduction
Authority, Chiniot
Deputy District Education
3 25 0.232 0.247 0.330 0.809 Non deduction
Officer (EE-M), Chiniot
Headmaster Government 0.014 0 0.055 0.069 Less deduction
4 1
High School Rajoya 0 0 0.015 0.015 Excess payment
0.007 0 0.029 0.036 Non deduction
Headmistress Government
5 1 0.010 0 0.001 0.011 Less deduction
Girls High School 134 JB
0 0 0.003 0.003 Excess payment
Headmistress Government 0.014 0.012 0.058 0.084 Non deduction
6 1
Girls High School, Barana 0 0 0.007 0.007 Excess payment
Headmaster Government 0 0 0.007 0.007 Excess payment
7 Special Education Centre 1
for Deaf, Lalian 0.020 0 0 0.020 Non deduction
Headmistress Government
8 1 0.043 0 0.020 0.063 Non deduction
Girls High School 223 JB
Headmaster Government
9 Islamia High school, 1 0 0 0.012 0.012 Excess payment
Chiniot
Deputy District Education Non/Less
10 9 0.168 0 0.063 0.231
Officer (EE-M), Lalian deduction
Deputy District Education 7 0.034 0 0.025 0.059 Non deduction
11
Officer, (EE-W), Bhowana 29 0 0 0.083 0.083 Excess payment
Headmistress Government
12 Girls High School, Shah 1 0.012 0 0.001 0.013 Non deduction
Burhan
Headmistress Government 0 0 0.086 0.086 Non/Less
13 Girls High School Rajoya 1
0.006 0.016 0 0.022 deduction
Chiniot
Headmistress Government 0 0 0.177 0.177 Non/Less
14 1
Girls High School, Chiniot 0.009 0.025 0 0.034 deduction
Deputy District Education Non/Less
15 27 0.187 0.299 0 0.486
Officer (EE-W), Chiniot deduction
Non/Less
Deputy District Education 9 0 0.029 0 0.029
16 deduction
Officer (EE-M), Bhowana
13 0 0 0.081 0.081 Excess payment
Total 129 0.890 0.628 1.168 2.686
759
Annexure-G/FSD
[Para: 9.2.2.3]
Irregular expenditure without tenders/quotations – Rs 38.002 million
(Rupees in million)
Sr. No. of
DDOs Description Amount Remarks
No. Schools
Deputy DEO (EE-M), Purchase of furniture
1 9 1.739
Sadar Faisalabad and building material
Purchase of furniture
Deputy DEO (EE-W),
2 3 and construction 0.854
Sadar Faisalabad
material
Principal, Government
3 Girls Higher Secondary 1 Purchase of furniture 1.464
Without calling
School Dijkot
tenders
Headmistress,
Government Girls High
4 1 Purchase of furniture 0.300
School No.02
Tandlianwala
Headmistress,
5 Government Girls High 1 Purchase of furniture 0.200
School 563 GB
Headmistress,
Government Girls High Purchase of building
6 1 0.201
School No.02 material
Tandlianwala
Principal, Government Without calling
Purchase of building
7 Girls Higher Secondary 1 0.408 quotations
material
School Dijkot
Headmistress,
Purchase of building
8 Government Girls High 1 0.123
material
School 563 GB
Deputy DEO (EE-W), Purchase of furniture,
9 18 2.137
Tandlianwala building material etc.
Deputy DEO (EE-M), Purchase of furniture,
10 7 0.867
Jaranwala building material etc.
Deputy DEO (EE-W), Purchase of furniture,
11 19 3.847
Jaranwala building material etc. Without calling
Deputy DEO (EE-W), Purchase of furniture, quotations/tenders
12 30 4.064
Samundari building material etc.
Deputy DEO (EE-M), Purchase of furniture,
13 18 2.914
Samundari building material etc.
Deputy DEO (EE-W), Purchase of furniture,
14 20 3.738
City Faisalabad building material etc.
760
Sr. No. of
DDOs Description Amount Remarks
No. Schools
Headmistress,
15 Government Girls High 01 Purchase of furniture 0.250
Without calling
School, Jhamra
tenders
Deputy DEO (EE-M),
16 29 Purchase of furniture 14.896
City Faisalabad
Total 160 38.002
761
Annexure-H/FSD
[Para: 9.2.2.7]
Non-deduction of Income Tax and Sales Tax – Rs 8.512 million
(Rupees in million)
General Sales
Sr. No. of Income
DDOs Sales Tax on Amount
No. Schools Tax
Tax Services
Principal, Government Girls Higher - - 0.029
1 01 0.029
Secondary School, Dijkot, Faisalabad
Headmistress, Government Girls High
2 01 0.009 0.044 - 0.053
School, Jhamara, Faisalabad
Headmistress, Government Girls High -
3 School No.02, Tandlianwala, 01 0.012 0.043 0.055
Faisalabad
Headmistress, Government Girls High -
4 01 0.041 0.010 0.051
School 563 GB
Deputy District Education Officer -
5 03 0.024 0.004 0.028
(EE-W), Samundari
Deputy District Education Officer
6 53 1.140 1.811 0.649 3.600
(EE-M), Sadar, Faisalabad
Deputy District Education Officer
7 11 0.044 0.142 0.008 0.194
(EE-W), Sadar, Faisalabad
Principal, Government National - -
8 01 0.007 0.007
Special Education Centre, Faisalabad
Deputy District Education Officer -
9 11 0.275 0.071 0.346
(EE-W), Jaranwala
Deputy District Education Officer -
10 1 0.017 0.010 0.027
(EE-M), Samundari
Deputy District Education Officer 1.421
11 146 1.441 1.260 4.122
(EE-M), City Faisalabad
Total 227 3.003 3.424 2.085 8.512
762
Annexure-I/FSD
[Para: 9.2.2.9]
Irregular cash payments – Rs 5.718 million
(Rupees in million)
Name of School Cash Payment
Sr. Cash Payment Total
above Rs
No. above Rs 1,000 Amount
100,000
1 GES 200 GB 0.330 0.281 0.611
2 GPS 134 GB 0.235 - 0.235
3 GPS 136 GB I 0.182 - 0.182
4 GPS 138 GB 0.171 - 0.171
5 GPS 165 GB 0.110 - 0.110
6 GPS 175 GB 0.158 - 0.158
7 GPS 193 GB 0.237 - 0.237
8 GPS 197 GB 0.196 - 0.196
9 GPS 202 GB 0.177 - 0.177
10 GPS 207 GB 0.350 - 0.350
11 GPS 209 GB 0.244 - 0.244
12 GPS 213 GB 0.151 - 0.151
13 GPS 216 GB 0.152 - 0.152
14 GPS 217 GB 0.155 - 0.155
15 GPS 219 GB 0.179 - 0.179
16 GPS 224 GB 0.401 - 0.401
17 GPS 439 GB II 0.100 - 0.100
18 GPS 44 GB 0.150 - 0.150
19 GPS 441 GBII 0.140 - 0.140
20 GPS 448 GB 0.171 - 0.171
21 GPS 46 GB 0.185 - 0.185
22 GPS 47 GB III 0.197 - 0.197
23 GPS 473 GB 0.187 - 0.187
24 GPS 48 GB I 0.051 0.190 0.241
25 GPS 48 GB II 0.139 - 0.139
26 GPS 481 GB 0.348 - 0.348
27 GPS 484 GB 0.152 - 0.152
Total 5.247 0.471 5.718
763
Annexure-J/FSD
[Para: 9.2.2.10]
Drawl of Social Security Benefit and pay & allowances at excessive
rates – Rs 5.241 million
(Rupees in million)
Sr. No. of
DDOs Amount Remarks
No. Employees
Deputy District Education Officer
1 23 1.062
(EE-W), Tandlianwala
Deputy District Education Officer
2 25 0.352
(EE-W), Sadar, Faisalabad
Deputy District Education Officer
3 02 0.342 Drew SSB after
(EE-M), Sadar, Faisalabad
regularization of
Deputy District Education Officer
4 35 1.723 services
(EE-W), Samundari
Deputy District Education Officer
5 03 0.081
(EE-M), Samundari
Deputy District Education Officer
6 05 0.013
(EE-W), City, Faisalabad
Deputy District Education Officer
7 06 0.401
(EE-W), Samundari
Drew pay and
Deputy District Education Officer
8 02 0.090 allowances after
(EE-W), Tandlianwala
retirement/removal
Government, National Special
11 01 0.006 from
Education Centre, Faisalabad
service/termination/re
Deputy District Education Officer
12 02 0.115 signation/absence
(EE-M), City, Faisalabad
period
Deputy District Education Officer
13 01 0.028
(EE-M), City, Faisalabad
Headmistress, Government Girls High
14 01 0.305
School, Jhamra
Drew pay and
Principal, Government Girls High
15 02 0.157 allowances at
Secondary School, Dijkot
excessive rates
Deputy District Education Officer
16 01 0.328
(EE-M), City Faisalabad
Deputy District Education Officer
17 31 0.238 Annual Increment
(EE-M), Sadar, Faisalabad
Total 140 5.241
764
Annexure-K/FSD
[Para: 9.2.2.15]
Unauthorized withdrawal of Conveyance Allowance, House Rent
Allowance and Charge Allowance – Rs 2.260 million
(Rupees in million)
Sr. Name of Allowance
DDOs Amount
No.
Deputy District Education Officer (EE-W), Conveyance Allowance 0.011
1
Samundari Charge Allowance 0.070
Deputy District Education Officer (EE-M), Conveyance Allowance 0.014
2
Samundari Charge Allowance 0.024
Deputy District Education Officer (EE-W), Conveyance Allowance
3 0.006
Tehsil City, Faisalabad
Deputy District Education Officer (EE-W), Conveyance Allowance 0.088
4 Jaranwala 0.020
House Rent Allowance 0.133
Deputy District Education Officer (EE-M), Conveyance Allowance 0.054
5
Sadar Faisalabad House Rent Allowance 0.433
Deputy District Education Officer (EE-W), Conveyance Allowance
6 0.865
Sadar Faisalabad
Deputy District Education Officer (EE-W), Conveyance Allowance 0.075
7
Tandlianwala Charge Allowance 0.057
Headmistress, Government Girls High Conveyance Allowance 0.028
8
School 563 GB 0.018
Principal, Government Girls Higher Conveyance Allowance
9 0.001
Secondary School Dijkot
Principal, Government National Special Conveyance Allowance 0.171
10 Education Centre, Faisalabad 0.105
0.087
Total 2.260
765
Annexure-L/JHG
[Para: 10.2.2.3]
Payment of inadmissible pay and allowances – Rs 30.411 million
(Rupees in million)
Sr. No. of
DDOs Description Amount
No. Employees
Chief Executive Officer, Adhoc allowances
19 0.126
1 District Education Authority, 2010,2011,2013,2014
Jhang Basic pay & Adhoc allowance 2017 1,638 11.205
Pay and allowances during EOL 4 0.115
Adhoc allowance 2010 at excessive rate 3 0.169
Inadmissible inspection and incentive
2 0.362
allowance
District Education Officer Science teaching allowance 7 0.040
2
(EE-M), Jhang Pay and allowances after regularization
16 2.202
at excessive rates
Pay and allowances paid after death of
4 0.441
employee
Pay and allowances after retirement 10 0.550
Principal, Government
3 Special Education Centre for Pay and allowances after regularization 2 0.182
HIC, Jhang
Deputy District Education Adhoc allowance 2010, Science
4 5 0.026
Officer (EE-M), Jhang teaching allowance
Inadmissible pay and allowances 11 1.216
Deputy District Education Payment of SSB after regularization 11 0.435
5
Officer (EE-M), Shorkot Excessive basic pay and Adhoc
6 0.665
allowance 2017
Deputy District Education Unauthorized payment of charge
5 0.027
Officer (EE-W), Ahmad Pur allowance
Sial Pay and allowances after retirement 1 0.080
6
Inadmissible annual increment 5 0.138
Inadmissible payment of SSB 5 0.680
Excessive payment of basic pay 108 1.095
Pay and allowances after retirement 12 0.457
Deputy District Education
7 Excessive payment of basic pay 71 0.550
Officer (EE-W), 18 Hazari
Inadmissible payment of SSB 5 0.149
Principal, Government Higher
8 Excessive payment of basic pay 3 0.046
Secondary School, Bagh
Excessive payment of basic pay and
152 1.013
allowances
Deputy District Education
9 Payment of inadmissible allowances 2 0.081
Officer (EE-W), Shorkot
Payment of inadmissible charge
10 0.074
allowances
Headmaster, Government Payment of Adhoc allowance 2010 1 0.014
10 Special Education Centre,
Pay and allowances during leave 1 0.114
Ahmad Pur Sial
766
Sr. No. of
DDOs Description Amount
No. Employees
Pay and allowances after transfer 1 0.829
Pay and allowances after resignation 1 0.284
Deputy District Education Inadmissible payment of SSB 28 1.223
11 Officer (EE-M), Ahmad Pur Inadmissible payment of charge
13 0.065
Sial allowance
Excess payment of Basic Pay and
72 0.502
Adhoc Allowance 2017 on upgradation.
Inadmissible payment of charge
35 0.316
allowance
Adhoc Allowance 2010, 2103, 2014,
Fixed Basic Pay, Judicial Allowance,
Utility Allowance, Prison Allowance, 19 0.255
Mobility Allowance & Personal
Deputy District Education Allowance
12
Officer (EE-W), Jhang
Basic Pay at excessive rate due to
4 0.032
wrong fixation
Excess payment of Basic Pay and
433 2.732
Adhoc Allowance 2017 on upgradation.
Inadmissible payment of SSB 41 1.283
Excess payment of Charge Allowance 434 0.025
Payment of salary after termination of
1 0.362
services
Excess salary drawn after
1 0.157
Deputy District Education regularization of services
13
Officer (EE-M), 18 Hazari Payment of Charge Allowance without
5 0.082
/ beyond entitlement
Payment of inadmissible Deputation
3 0.012
Allowance
Total 3,210 30.411
767
Annexure-M/JHG
[Para: 10.2.2.6]
Irregular expenditure without tenders / quotations – Rs 17.982 million
(Rupees in million)
Sr. No. of
DDOs Description Amount Remarks
No. Schools
Principal, Government
Purchase of uniform, Without calling
1 Special Education Centre 1 0.402
Repair of transport quotations/tenders
for HIC, Jhang
Deputy District Education Purchase of furniture, Without calling
2 2 0.253
Officer (EE-M), Jhang Execution of civil works quotations
Deputy District Education Without calling
3 2 Various items 0.345
Officer (EE-M), Shorkot quotations
Without calling
Deputy District Education 8 Execution of civil works 1.312
tenders
4 Officer (EE-W), Ahmad
Purchase of furniture Without calling
Pur Sial 23 1.986
and white wash material quotations
Execution of civil
works, Purchase of Without calling
6 0.855
Deputy District Education furniture and white tenders
5
Officer (EE-W), 18 Hazari wash material
Purchase of furniture Without calling
16 1.226
and white wash material quotations
Principal, Government
Without calling
6 Higher Secondary School, 1 Purchase of furniture 0.907
tenders
Bagh
Execution of civil
Deputy District Education Without calling
7 1 works, Purchase of 0.307
Officer (EE-W), Shorkot tenders
furniture
Principal, Government Execution of civil
Without calling
8 Comprehensive Model 1 works, Purchase of 3.615
quotations/tenders
High School, Jhang different items
Headmaster, Government
Purchase of different Without calling
9 Special Education Centre, 1 0.427
items, Repair of vehicle quotations
Ahmad Pur Sial
Procurement of
Deputy District Education
furniture, white wash Without calling
10 Officer (EE-M), Ahmad 7 0.848
material and execution quotations/tenders
Pur Sial
of civil works
Procurement of
Deputy District Education furniture, white wash Without calling
11 19 2.266
Officer (EE-W), Jhang material and execution quotations/tenders
of civil works
Procurement of
Deputy District Education Without calling
12 16 furniture and execution 3.233
Officer (EE-M), 18 Hazari quotations/tenders
of civil works
Total 104 17.982
768
Annexure-N/JHG
[Para: 10.2.2.11]
Non-deduction of Income Tax and Sales Tax – Rs 4.556 million
(Rupees in million)
GST
General Sales
Sr. No. of Income Paid on
DDOs Sales Tax on Amount Remarks
No. Schools Tax Exempt
Tax Services
Supplies
Headmistress, Government
1 Girls Special Education 1 0.041 0 0 0 0.041
Centre (HIC), Jhang
Chief Executive Officer,
2 District Education 1 1.091 0.181 0 0 1.272
Authority, Jhang
4 0 0.018 0 0 0.018
24 0 0 0.185 0 0.185
Deputy District Education 17 0.084 0.232 0 0 0.316
3
Officer (EE-M), Jhang GST paid
1 0 0.018 0 0 0.018 out of
NSB
20 .022 0 0 0 0.022
Deputy District Education
24 .034 .025 0 0 0.059
4 Officer (EE-W), Ahmad Pur
GST
Sial 21 0 0 0 0.066 0.066
overpaid
1 .024 .010 0 0 0.034
Income
tax paid
Deputy District Education 29 0.124 0 0 0 0.124
5 from NSB
Officer (EE-W), 18 Hazari
grant
GST
24 0 0 0 0.104 0.104
overpaid
Principal, Government 1 0 0 0.042 0 0.042
6 Higher Secondary School,
1 0.014 0.271 0 0 0.285
Bagh
GST
4 0 0 0 0.027 0.027
Overpaid
9 .029 .004 0 0 0.033
Deputy District Education
7 Taxes
Officer (EE-W), Shorkot
Paid out
4 .035 .005 0 0 0.04
of NSB
grant
1 0 0 0 0.045 0.045
Less/non
Principal, Government
1 0.072 0 0 0 0.072 deduction
8 Comprehensive Model High
of taxes
School, Jhang
1 0 0 0.104 0 0.104
Headmaster, Government
1 0.050 0.010 0 0 0.06
9 Special Education Centre,
Ahmad Pur Sial 1 0 0 0.063 0 0.063
Deputy District Education 10 0 0 0.060 0 0.060
10 Officer (EE-M), Ahmad Pur GST paid
8 0 0 0 0.143 0.143
Sial on exempt
769
GST
General Sales
Sr. No. of Income Paid on
DDOs Sales Tax on Amount Remarks
No. Schools Tax Exempt
Tax Services
Supplies
supplies
or higher
rate of
GST was
charged
8 0.049 0 0 0 0.049
24 0 0 0.082 0 0.082
GST paid
on exempt
Deputy District Officer supplies
11
(EE-W), Jhang 37 0 0 0 0.305 0.305 or higher
rate of
GST was
charged
Income
Tax &
GST was
11 0.134 0.214 0 0 0.348
not
deducted /
deposited
Deputy District Education 9 0 0 0.063 0 0.063
12
Officer (EE-M), 18 Hazari GST paid
11 0 0.328 0 0 0.328 out of
NSB
GST paid
on
16 0 0 0 0.148 0.148
exempted
supplies
Total 325 1.803 1.316 0.599 0.838 4.556
770
Annexure-O/TTS
[Para: 11.2.2.2]
Irregular expenditure on civil works without approval of design and
specifications – Rs 20.260 million
(Rupees in million)
No. of Funds
Sr. No. DDOs
Schools Utilized
1 Deputy District Education Officer (EE-M), Kamalia 25 4.809
2 Deputy District Education Officer (EE-W), Kamalia 16 3.472
3 Government Girls Higher Secondary School Chak 316 GB 01 0.518
4 Deputy District Education Officer (EE-W), PirMehal 40 2.697
5 Deputy District Education Officer (EE-M), Gojra 08 2.468
6 Deputy District Education Officer (EE-W), Toba Tek Singh 09 2.359
7 Deputy District Education Officer (EE-M), PirMehal 09 2.286
8 District Education Officer (EE-M), Toba Tek Singh 01 0.298
9 Government Girls Higher Secondary School, 252 GB 01 0.376
10 ,Government Girls High School, Kamalia 01 0.914
11 Government Girls High School, 746/GB 01 0.063
Total 112 20.26
771
Annexure-P/TTS
[Para: 11.2.2.3]
Procurement in violation of Procurement Rules – Rs 19.192 million
(Rupees in million)
Sr. No. of
DDOs Description Amount Remarks
No. Schools
Deputy DEO (EE-M),
1 04 Purchase of furniture 0.460
Pir Mehal
Without calling
Purchase of furniture
DEO (EE-M), Toba, Tek tenders
2 1 and construction 1.826
Singh
material
Government Girls High
Purchase of building
6 School 746 GB, Toba 1 0.132
material
Tek Singh Without calling
Purchase of building quotations
Deputy DEO (EE-W),
7 12 material and furniture 2.205
Toba Tek Singh
etc.
Purchase of furniture,
Deputy DEO (EE-M),
9 07 building material and 0.766
Gojra
uniform etc.
Government Girls High Purchase of furniture,
10 01 1.230 Without calling
School, Kamalia building material etc.
quotations/tenders
DEO (EE-W), Toba Tek Purchase of, building
11 01 0.514
Singh material etc.
Government Girls High Purchase of building
12 1 0.762
School 252 GB material etc.
00 Purchase of computer 0.200
Deputy DEO (EE-M),
15 Purchase of furniture
Kamalia 25 5.900
and building material
Without calling
Deputy DEO (EE-W), Purchase of furniture
16 15 2.448 tenders
Kamalia and building material
Purchase of building 0.518
material
Government Higher
17 Purchase of
Secondary School, Chak 01
furniture/fixture
316 GB Purchase of furniture 0.841
without
specification
Purchase of building Without calling
03 0.420
Deputy DEO (EE-W), material tenders
18
Pirmehal Purchase of furniture Without calling
12 0.970
and building material quotations
Total 84 19.192
772
Annexure-Q/TTS
[Para: 11.2.2.8]
Payment of inadmissible pay and allowances – Rs 6.707 million
(Rupees in million)
Sr.
DDOs Description Amount
No.
Drawal of Salary due to appointment without 0.899
District Education Officer eligibility
1 0.231
(EE-M), Toba Tek Singh Drawal of pay and allowanes after death/retirement
Qualification Allowance 0.094
Drawl of pay & allowances during absence 0.018
Government Special Education Conveyance Allowance 0.026
2
Centre, Kamalia Conveyance Allowance 0.017
Special Education Allowance 0.845
Drawl of pay & Allowances after regularization 0.060
Government Girls High
3 Conveyance Allowance 0.115
School,252 GB
Conveyance Allowance 0.037
Drawal of pay after retirement 0.224
Drawal of pay after death 0.077
District Education Officer (EE- Drawal of pay during leave 0.131
4
W), Toba Tek Singh Excess drawal of pay and Allowances 0.014
Qualification Allowance 0.105
Conveyance Allowance 0.016
Government, Girls High 0.006
5 Personal Allowance
School, Kamalia
Deputy District Education 0.751
6 Conveyance Allowance
Officer(EE-M), Pirmehal
Deputy District Education Inspection Allowance 1.188
8 Officer(EE-W), Toba Tek 0.006
Singh Charge Allowance
Deputy District Education Pay & Allowances 0.244
9
Officer(EE-W), Kamalia Social Security Benefits 0.387
Charge Allowance 0.060
Deputy District Education Social Security Benefits and annual increments 0.251
10
Officer(EE-W), Pirmehal Personal Allowance 0.130
Adhoc Allowance 2010 0.277
Chief Executive Officer, 0.498
11 District Education Authority, Overpayment after retirement/dismissed
Toba Tek Singh
Total 6.707
773
Annexure-R/TTS
[Para: 11.2.2.9]
Non/less deduction of Income Tax and Sales Tax – Rs 3.358 million
(Rupees in million)
Sale
Sales
Sr. No. of Income Sales Tax on
DDOs Tax on Amount
No. Schools Tax Tax exempt
Services
supplies
Deputy District Education Officer (EE-
1 27 0.483 0.103 0.464 0.262 1.312
M), Gojra
Deputy District Education Officer (EE-
2 08 0.004 0.040 - 0.108 0.152
W), Toba,Tek Singh
Deputy District Education Officer (EE-
3 09 - 0.188 - - 0.188
M), PirMehal
,Government Girls Higher Secondary
4 01 0.041 - - 0.010 0.051
School, 252 GB
Principal, Government Girls High
5 01 0.033 - - 0.025 0.058
School, Kamalia
Government Special Education School,
6 01 0.010 0.002 - - 0012
Kamalia
Deputy District Education Officer (EE-
7 34 - 0.111 0.524 - 0.635
W), Kamalia
Deputy District Education Officer (EE-
8 23 0.123 0.032 0.362 0.249 0.766
M), Kamalia
9 02 0.004 0.003 - 0.161 0.184
Deputy District Education Officer (EE-
W), Pirmehal
02 0.016 - - - 0.016
Total 108 0.714 0.479 1.350 0.815 3.358
774
Annexure-S/TTS
[Para: 11.2.2.14]
Fake competition by using managed quotations – Rs 1.283 million
(Rupees in million)
Name Name of Names of So
Sr. Inv. No. Item
of Supplier / Called Amount Remarks
No. & Date Description
School Contractor Competitors
Work of boundary wall upraising but title on
Upraising of
quotations of so called lowest bidder and the
158 dated Boundary
1 competitors mentioned as "Contract for White
16.08.16 wall 2 to 3 0.099
Wash" which indicated that bids were prepared by
feet
the same person in the same computer
Fans, wiring
1. Same competitors as at Sr. No. 1 above;
110 dated material with
2 2. Requests for quotations and quotation letters
24.08.16 installation 0.088
without number and date
cost
.1. M/s Malik 1. Same competitors as at Sr. No. 1 above;
2. Submission of bids shown without mentioning
Enterprises T.T.
M/s Hafeez quantity, size and specification of work to be
Singh
Traders, Pir executed;
2. M/s Zain
Mahal 3. Letter regarding request for quotations and
Enterprises,
quotations of the bidders shown sent/received
Faisalabad
Fans, wiring through Mr. Nadeem Security Guard whereas he
GES
135 dated material with had recorded his statement before Audit that he
3 Bagai
23.08.16 installation 0.095 neither visited the so called suppliers in T.T.
Wala
cost Singh and Faisalabad nor delivered the said
letters;
4. School Council Meeting dated 19.08.2016
showed that the Council was not sure about
awarding contract to M/s Hafeez Traders because
it was mentioned in Urdu that "in Badi un Nazar
contract was awarded to M/s Hafeez Traders”
1. same contact i.e. 03346807317 of Al-Hadi
Enterprises and M/s Hafeez Traders whereas fake
167 dated Contract for quotations of M/S Hafeez Traders, M/s Zain
4
18.08.17 white wash 0.099 Enterprises and M/S Malik Enterprises;
2. Requests for quotations and quotation letters
M/s Al-Hadi
without number and date
Enterprises,
Contract for
Pir Mahal 1. M/s Malik 144 dated
5 construction Same as at Sr. No. 4 above
Enterprises T.T. 25.07.17 0.099
of corridor
Singh
Contract for
2. M/s Zain 234 dated
6 Cycle Stand Same as at Sr. No. 4 above
Enterprises, 16.12.17 0.099
GES and Stage
Faisalabad
725/GB M/s Hafeez
135 dated Contract for
7 Traders, Pir Same competitors as at Sr. No. 1 above
26.12.16 white wash 0.085
Mahal
Contract for 1.Submition of bids shown without mentioning
M/s Al-Hadi
194 dated construction quantity, items, specification of work to be
8 Enterprises,
20.12.17 of wash 0.095 executed;
Pir Mahal
rooms 2 Same as at Sr. No. 4 above
Procurement without competition / before
receiving quotations because Postal Stamp
GES
1. M/s Mian Jee indicates arrival of quotations on 20.08.16
724/GB M/s Al-
Traders, T.T. whereas work was executed till 18.08.2016 as per
Yousaf 910 dated Contract for
9 Singh date mentioned in invoice No. 910;
Traders, 18.08.16 white wash 0.058
2. Fazal Haq 2. quotations of so called competitors were
T.T. Singh
Traders, Gojra dispatched from same Post Office i.e. P.O. Sultan
Market with sequentially numbered RL No. i.e.
522 and 523 despite the fact that addresses of both
775
Name Name of Names of So
Sr. Inv. No. Item
of Supplier / Called Amount Remarks
No. & Date Description
School Contractor Competitors
the competitors were of different cities i.e. Toba
Tek Singh & Gojra
Quotations of so called competitors were
1. M/s Al-Abbas dispatched from same Post Office i.e. T.T.Singh
Educational Contract for GPO sequentially numbered RL Nos. i.e.491, 492
419 dated
10 Service, Jhang construction & 493 despite the fact that address of both the
06.07.17 0.057
2. M/s Jhang of soling competitors was of District Jhang;
Stationers Jhang 2. Bids of non-professional persons i.e. stationers
were used for so called competition
1. M/s Al-Abbas
M/s Al-
Educational
GES Yousaf Contract for Sequential RL Nos. i.e. 549, 550 & 551 despite
Service, Jhang 370 dated
11 724/GB Traders, construction addresses of so called competitors were of
2. M/s Hafeez 16.12.16 0.095
T.T. Singh of soling different cities
Traders Pir
Mahal
1. Quotations of so called competitors were
1. M/s Mian Jee
dispatched from same Post Office i.e. T.T. Singh
Traders, T.T.
221 dated Contract for GPO with sequentially numbered RL Nos. i.e. 2,
12 Singh
10.01.17 white wash 0.055 3 and 4 despite the fact that addresses of both the
2. Fazal Haq
competitors were of different cities i.e. Toba Tek
Traders, Gojra
Singh & Gojra
.1. M/s Malik
Enterprises T.T.
M/s Al-Hadi 1. Same as at Sr. No. 4 above;
GES Singh 65 dated Generator 5
13 Enterprises, 2. bids of generator without mentioning make,
714/GB 2. M/s Zain 26.08.16 Kva 0.099
Pir Mahal model, specifications etc.
Enterprises,
Faisalabad
1. Same competitors as pointed out in case of bill
No. 198 of GPS Bagai wala (White Wash);
M/s Hafeez Malik
GES 85 dated Contract for 2. Comparative Statement shows lowest rate Rs
14 Traders, Pir Enterprises T.T.
717/GB 19.08.16 White wash 0.080 80,000 of M Farooq Traders but bill Rs 80,000 of
Mahal Singh
Hafeez Traders and quotations were also not
requested from M Farooq Traders
M/s Al-Hadi Malik
GES 174 dated Contract for
15 Enterprises, Enterprises T.T. Same as at Sr. No. 4 above
705/GB 11.08.17 White wash 0.080
Pir Mahal Singh
Total 1.283
776
Annexure-C/KWL
[Para: 12.2.2.3]
778
Annexure-D/KWL
[Para: 12.2.2.9]
Irregular expenditure by schools council beyond the authorized limit –
Rs 34.179 million
(Rupees in million)
Sr. No. Name of School Expenditure 2016-17 Expenditure 2017-18
Deputy DEO (EE-M) Mian
Channu
1 GMS MC No. 4 0.681 0.665
2 GMS MC Centre 0.467 1.015
3 GMS 44/15-L 0.611 0.665
4 GMS 46/15-L - 0.418
5 GMS 47/15-L - 0.421
6 GMS 51/15-L - 0.511
7 GMS 54/15-L - 0.400
8 GMS 88/15L - 0.435
9 GMS 89/15-L - 0.876
10 GMS 92/15-L 0.440 0.931
11 GMS 105/15-L 0.436 -
12 GMS 108/15-L 0.415 0.644
13 GMS 109/15-L 0.454 0.594
14 GMS 116/15-L - 0.683
15 GMS 120/15-L - 0.623
16 GMS 128/15-L - 0.649
17 GMS 129/15-L 0.427 1.149
18 GMS 133/16-L - 0.886
19 GMS 20/8-BR - 0.479
20 GMS 18/8-R - 0.517
21 GMS 19/8-R - 0.526
22 GMS H. P. Ari Wala - 0.554
23 GPS MC No.5 - 0.578
24 GPS 41-A/15-L (B) - 0.402
25 GPS 112/15-L - 0.754
26 GPS 45/15-L - 0.737
27 GPS 111/15-L 0.469 0.485
28 GPS 56/15-L (B) - 0.626
29 GPS Jungle Deray Wala - 0.555
Total 4.399 17.779
Total (I) 22.179
779
Deputy DEO (EE-M) Khanewal
S.N. EMIS CODE SCHOOL NAME NSB 2017-2018
EXPENDITURE
1 36420162 GES 16/V 1.221
2 36420225 GES 2/9-R 0.898
3 36420076 GES 23/10-R 0.777
4 36420072 GES DENY WALA 0.773
5 36420062 GES MAKHDUM PUR 0.740
6 36420061 GES MC-6B 0.730
7 36420647 GES 18/AH 0.716
8 36420198 GPS 15/V NO 2 0.661
9 36420677 GPS 72/15-L 0.650
10 36420224 GES 19/9-R W 0.636
11 36420064 GES 74/10R 0.597
12 36420179 GES 168/10R 0.658
13 36420239 GES 28/10-R 0.539
14 36420075 GES 5/9-R 0.529
15 36420590 GPS 58/10R 0.521
16 36420168 GES 67/10R 0.710
17 36420208 GPS 75-A/10R 0.644
Total (II) 12
Grand Total (I + II) 34.179
780
Annexure-E/KWL
[Para: 12.2.3.6]
781
Retired on 31.03.2018
MUHAMMAD ASLAM KWL but full pay of April-
30274645 9735) PST 31.03.2018 52751 0.053 18 was paid
Retired on 19.04.2018
but full pay of April-
18 to June-2018 was
30275897 MUHAMMAD IQBAL SG 19.04.2018 22981 0.054 paid
Retired on 02.01.2018
but full pay of Janl-18
30472228 RUQIA BANO PET 02.01.2018 52102 0.049 to June-2018 was paid
Retired on 31.03.2018
but full pay of April-
30273068 KHIZAR HAYAT KWL 9732) PST 31.03.2018 48970 0.046 18 was paid
Retired on 09.01.2018
AKHTAR PERVEEN kw- but full pay of Jan-18
30472510 9671) PST 9.01.2018 49937 0.035 was paid
Total 0.871
Teachers resigned from the jobs and after acceptance of resigned their salary was
used to be drawn. In this way excess payment of Rs 251,157 was made. Detail is
enclosed.
Date of contract was cancelled due to
Personal
Name bogus documents of BSC, Remarks
No.
Resignation MA
Teacher was resigned but her pay was used
Mst. Sadia
31732022 22.02.2018 0.204 to be drawn upto Aug-2018, Pay was not
Batool ESE
stopped
Mst. Zahida Resigned was accepted but her pay for the
30604761 2.12.2017 0.047
Parveen PST month of Dec-17 & Jan-18 was paid full
Total 0.251
782
Annexure-F/KWL
[Para: 12.2.4.5]
Payment of pay and allowances without availability of sanctioned posts
- Rs 17.639 million
(Rupees in million)
Pers.no. Name of Employee Scale Job Title Cost Center Amount
30476311 FAUZIA FAYYAZ 18 S.S.T KC6426 1.024
30275127 NAFEESA RUBAB 17 S.S.T KC6426 0.798
30472168 ABIDA RUBAB 17 S.S.T KC6426 0.763
30689512 FALAK NAZ 17 S.S.T KC6426 0.853
30472199 ROOBINA ANDLEEB 17 S.S.T KC6426 0.839
30471991 NASREEN AKHTAR 17 S.S.T KC6426 0.984
30472735 FARKHANDA JABEEN 17 S.S.T KC6426 0.854
30472214 RASHIDA ZAFAR 18 S.S.T KC6426 1.273
30472409 GULL NASREEN 17 S.S.T KC6426 0.923
30471901 NAHEED PARVEEN 17 S.S.T KC6426 0.984
30472119 ZAHIDA BEGUM 17 S.S.T KC6426 0.986
30471921 NAVEEDA YASMIN 17 S.S.T KC6426 0.924
30471742 AISHA PERVEEN 18 S.S.T KC6426 1.139
30472105 FARIDA ISHRAT 17 S.S.T KC6426 0.881
30472251 NUZHAT SULTANA 17 S.S.T KC6426 0.837
Total (I) 14.062
ii)
Pers.n Date of Employee Cost
o. Name of Employee Joining Subgroup Desc Job Title Center Amount
319886 Asst: Education
86 LUBNA RAFIQ 06.07.2017 Grade 16 Officer KC6426 0.842
317202 Computer
28 FIZA ASGHAR 30.05.2015 Grade 15 Supervisor KC6426 0.476
302753 MUHAMMAD
13 ASLAM Senior Clerk KC6426 0.651
304945 MUHAMMAD
01 SIDDIQUE Grade 16 Head Clerk KC6429 1.191
304719 Additional
00 SALEEM AKHTAR KC6426 Director KC6426 0.417
Total (II) 3.577
Grand Total (I+II) 17.639
783
Annexure-G/KWL
[Para: 12.2.4.12]
Ignorance of Government rules and undue rejection / delay in
recruitment of officials under Rule 17-A
Date of
Dairy No. & Name of Candidate with Parentage & Place of Death
Sr.# Qualification Relation
Date Posting /
Invalidation
1 298/11-01- Kalsoom Yousaf D/O Muhammad Yousaf PST, B.A Daughter 21.06.2016.
2018 Govt. Primary School 4/8-AR Khanewal D
2 8942/12-10- Fareeha Samreen D/O Mian Muhammad Zubair B.A Daughter 30.12.2003.
2017 Sr. Headmaster, Govt. High School 67/15-L D
Vijiyan Wala
3 3676/02-05- Abida Ghaffar D/O Abdul Ghaffar, Mother B.Sc Daughter 14.08.2006.
2017 Naziran Bibi PST, Govt. Girls Primary School D
103/15-L Mian Channu
4 289/11-01- Syed Waqas Tariq S/O Syed Muhammad Tariq, B.A Son 23.06.2016
2018 EST, Govt. Middle School Chak No. 133/10-R
Tehsil Jahanian
5 315/11-01- Zubair Aziz S/O Muhammad Rafique Aziz, PTC, B.A Son 05.12.1995
2018 Govt. Primary School Choughatta
Panjuana,Tulamba Tehsil Mian Channu
6 8947/12-10- Allah Ditta S/O Muhammad Aslam EST Govt. Inter Son 24.12.2009.
2017 Middle School Dara Mehram Tehsil Kabirwala D
7 8928/12-10- Muhammad Usman Khan S/O Faiz Ahmad PTC, Inter Son 30.01.2005.
2017 Govt. Primary School Dani Sargana, Sarai Sadhu D
Tehsil Kabirwala
8 8932/12-10- Muhammad Ali Nawaz S/O Muhammad Arshad I.Com Son 08.09.2017.
2017 PST, Govt. High School Kot Islam Tehsil D
Kabirwala
9 285/11-01- Muhammad Farzan Nadeem S/O Abdul Khaliq Diploma Son 22.07.2017.
2018 PST, Govt. High School Shamkot Tehsil D
Kabirwala
10 1198/08-02- Muhammad Aamir Akhtar S/O Akhtar Ali PST, B.Sc Son 01.04.2015.
2018 Govt. High School 123/10-R Tehsil Jahanian I
11 287/11-01- Muhammad Awais Khan S/O Muhammad Nasir B.A Son 05.09.2017.
2018 Khan C-IV, Govt. High School 6/8-AR Tehsil I
Mian Channu
12 8941/12-10- Muhammad Faisal Iqbal S/O Muhammad Iqbal C- BS(IT) Son 29.10.2013.
2017 IV, Govt. High School 14/8-AR Tehsil Mian D
Channu
13 8946/12-10- Muhammad Saifullah Burq S/O Zulfiqar Ali Burq B.A Son 15.06.2014.
2017 PST, Govt. High School Abdul Hakeem D
14 288/11-01- Syed Nasar Ullah Sharjeel S/O Syed Shakeel F.Sc Son 21.05.2014.
2018 Ahmad PST, Govt. Girls Primary School Bhirki I
Tehsil Jahanian
15 4791/27-05- Arsalan Saeed S/O Muhammad Tariq, Mother I.Com Son 24.04.2009.
784
2017 Sajida Mubarak EST, Govt. Girls Higher I
Secondary School Jodh Pur Kabirwala
16 7324/22-08- Hafiz Muhammad Hasaan Naeem Khan S/O Hafiz B.com Son 03.09.2013.
2017 Muhammad Naeem Khan EST, Govt. Moin ul D
Islam High School Mian Channu
17 7919/11-09- Toqeer Abbas Khan S/O Munawar Abbas SST, Inter Son 01.08.2012.
2017 Govt. Middle School Bilawalpur Tehsil Kabirwala D
18 7320/22-08- Hafiz Usama Nouman S/O Muhammad Farooq Inter Son 04.08.2015.
2017 PST, Govt. High School Tulamba D
19 293/11-01- Muhammad Taqi Raja S/O Mukhtar Hussain PTC, Inter Son 22.07.2015.
2018 Govt. Primary School Qureshian Wala Tehsil D
Kabirwala
20 10616/19-10- Musfira Rasheed D/O Abdul Rasheed EST, Govt. F.A Daughter 27.04.2015
2016 Model High School Khanewal
21 10586 Saadia Manzoor D/O Manzoor Hussain, Shahida F.A Daughter 28.08.1996
Naseem PST, Govt. Girls Primary School 62-
A/15-L Tehsil Mian Channu
22 9410/25-10- Muhammad Tayyub S/O Munsaf Ali PST, Govt. Diploma in Son 19.12.2016
2017 High School 9 Ghag Tehsil Kabir Wala Associate
Enginering
23 15585/17-10- Shahid Hussain Kanju S/O Khadim Hussain SST, Inter Son 13.05.2015
2016 Govt. Model High School Jahanian
24 1645/19-02- Fakhar Zaman S/O Abdul Mutlib, Farzana Inter Son 15.01.1998
2018 Tasneem PTC,
25 10546 Muhammad Usama Iftikhar S/O Iftikhar Ahmad Bsc Son 01.08.2007
EST, Govt. High School Kohiwala
26 283/11-01- Muhammad Mubashir Naeem S/o Rasheed I.Com Son 08.02.2002
2018 Ahmad, Memoona Rasheed, PTC, Govt. Girls
Primary School 1/8-AR Tehsil Mian Channu
27 10480/15-10- Muhammad Awais Akram S/O Muhammad Inter Son
2016 Akram PST, Govt. Primary School Taleem UL
Quran Makhdoom Pur Pahoran Tehsil Kabirwala
28 943/02-02- Muhammad Faheem Shahbaz S/O Shakeel Ahmad MSC Son 21.10.2015
2016 EST, Govt. MC Middle School 6-B Khanewal (Accounting
& Finance)
29 9541/28-10- Muhammad Awais Ashraf S/O Muhammad F.A Son 28.04.2016
2017 Ashraf Khalid EST, Govt. High School 2/8-R
Tehsil Mian Channu
30 10345/20-11- Muhammad Tariq Jameel S/o Riaz Hussain PST, F.A Son 06.04.2017
2017 Govt. Middle School Jawahri Tehsil Kabirwala
31 9724/21-09- Ayesha Aslam D/O Muhammad Aslam PST, Inter Daughter 12.03.2015
2016 Govt. Girls Middle School 10/8-AR Tehsil Mian
Channu
32 10343/20-11- Intisar Hussain S/O Muhammad Arif PTC, Govt. Inter Son 07.06.2009
2017 Primary School Basti Sasrana, Abdul Hakim
Tehsil Kabirwala
33 Waseem Abbas S/O Muhammad Ramzan PST, Diploma Son 15.05.2014
Govt. High School 124/15-L Tehsil Mian Channu
34 11698/30-12- Ayesha Shafique D/O Muhammad Shafique, Inter Daughter 12.03.1998.
2017 Mother Zubaida Parveen PST, Govt. Girls Primary I
785
School Okan Wala Tehsil Kabirwala
35 3002/27-03- Waqar Amjad S/O Amjad Mehmood Nadeem, Inter Son 22.10.2008.
2018 Mother Shazia Nazneen PST Govt. MC Primary D
School Mian Channu
36 7985/26-06- Syed Muhammad Fazal Abbas Rizvi S/O Syed Inter Son
2018 Azhar Abbas Rizvi EST, Govt. Girls High School
Sarai Sadhu
37 7483/30-05- Muhammad Ayyaz Shahid S/O Shahid Javed Iqbal M.A Son 17.04.2018.
2018 PST Govt. MC Middle School Mian Channu I
38 3439/07-04- Syed Ahsan Abbas S/O Syed Fatir Hussain Shah, Son 28.02.2002.
2018 Mother Tasneem Fatir EST Govt. Girls High I
School 116/15-L
39 1681/20-02- Muhammad Hamza Bilal S/O Bilal Khan PST F.Sc Son 31.10.2017
2018 Govt. High School 34/10-R Khanewal
786
Annexure-H/LDN
[Para-13.2.3.3]
Non imposition of penalties on private schools running without
registration –Rs 3.360 million
Name of school Registration Renewal Fine Total
fee fee
Abid Public School Lodhran 0.005 0.0005 0.300 0.305
Al-Hussain Ideal Public School Chak No. 343/WB 0.005 0.0005 0.300 0.306
Dunyapur
Al-Qasim Public School Jaladi Wahin Kehror 0.005 0.0005 0.300 0.305
Pacca
Al-Tariq Public School Chak Himta Lodhran 0.005 0.0005 0.300 0.306
Ayub School Lodhran 0.005 0.0005 0.300 0.305
Fizan-e-Mustafa Public School 0.005 0.0005 0.300 0.306
Haider Public Primary School 0.005 0.0005 0.300 0.305
Hamd Public School 0.005 0.0005 0.300 0.306
Johar Public Scholl 0.005 0.0005 0.300 0.305
Jinnah Oxford Public School Gogran 0.005 0.0005 0.300 0.306
Maaz Bin Jabal School 0.005 0.0005 0.300 0.305
0.055 0.0055 3.300 3.360
787
Annexure-I/ MLN
[Para -14.2.2.5]
Irregular payment of pay & allowances by higher scale officers against
lower scale sanctioned posts - Rs 24.288 million
(Rupees in million)
Pay Scale Of Post
788
Annexure-J/MLN
[Para - 14.2.4.6]
Irregular payment of pay & allowances after superannuation - Rs
1.824 million
(Rupees in million)
Due Month
Date of of pay Amount
Pers.no. Name of Employee Birth date Age
retirement drawn
789
Annexure-K/PPN
[Para-15.2.4.2]
790
Annexure-L/PPN
[Para-15.2.4.3]
Mis-procurement of IT Equipment for IT Labs – Rs 22.227 million
Name of
Sr. Name of Invoice / Amount Net
Article / Bill date Qty Rate Amount GST
No. Supplier Bill No. incl. Tax Amount
Particulars
Dell Optiplex Technosol
1 3050 MT Pvt. Ltd L18043001 30.04.18 10 0.071 0.709 - 0.709 0.709
computer Lahore
External Technosol
2 DVD/CD Pvt. Ltd L18043002 30.04.18 2 0.006 0.011 0.002 0.013 0.013
Player Lahore
Technosol
3 UPS 3 KVA Pvt. Ltd L18043002 30.04.18 2 0.065 0.129 0.022 0.151 0.151
Lahore
Dell Optiplex Technosol
4 3050 MT Pvt. Ltd L18043009 30.04.18 64 0.071 4.536 - 4.536 4.536
computer Lahore
External Technosol
5 DVD/CD Pvt. Ltd L18043010 30.04.18 4 0.006 0.022 0.004 0.026 0.026
Player Lahore
Technosol
6 UPS 5 KVA Pvt. Ltd L18043010 30.04.18 4 0.092 0.367 0.062 0.429 0.429
Lahore
Technosol
7 Sisco Switch Pvt. Ltd L18043010 30.04.18 4 0.045 0.181 0.031 0.212 0.212
Lahore
Technosol
Cannon Scan
8 Pvt. Ltd L18043011 30.04.18 3 0.008 0.024 0.004 0.028 0.028
Lide 120
Lahore
Dell Optiplex Technosol
9 3050 MT Pvt. Ltd L18043003 30.04.18 50 0.071 3.544 - 3.544 3.544
computer Lahore
External Technosol
10 DVD/CD Pvt. Ltd L18043004 30.04.18 10 0.006 0.056 0.009 0.065 0.065
Player Lahore
Technosol
11 UPS 3 KVA Pvt. Ltd L18043004 30.04.18 10 0.065 0.645 0.110 0.755 0.755
Lahore
Dell Optiplex Technosol
12 3050 MT Pvt. Ltd L18043005 30.04.18 64 0.071 4.536 - 4.536 4.536
computer Lahore
External Technosol
13 DVD/CD Pvt. Ltd L18043007 30.04.18 4 0.006 0.022 0.004 0.026 0.026
Player Lahore
Technosol
14 Sisco Switch Pvt. Ltd L18043007 30.04.18 4 0.045 0.181 0.031 0.212 0.212
Lahore
Technosol
15 UPS 5 KVA Pvt. Ltd L18043007 30.04.18 4 0.092 0.367 0.062 0.429 0.429
Lahore
Dell Optiplex Technosol
16 3050 MT Pvt. Ltd L18043006 30.04.18 80 0.071 5.670 - 5.670 5.670
computer Lahore
External Technosol
17 DVD/CD Pvt. Ltd L18043008 30.04.18 5 0.006 0.028 0.005 0.033 0.033
Player Lahore
Technosol
18 Sisco Switch Pvt. Ltd L18043008 30.04.18 5 0.045 0.226 0.038 0.265 0.265
Lahore
791
Name of
Sr. Name of Invoice / Amount Net
Article / Bill date Qty Rate Amount GST
No. Supplier Bill No. incl. Tax Amount
Particulars
Technosol
19 UPS 5 KVA Pvt. Ltd L18043008 30.04.18 5 0.092 0.459 0.078 0.537 0.537
Lahore
Technosol
Cannon Scan
20 Pvt. Ltd L18043012 30.04.18 9 0.008 0.072 0.012 0.084 0.084
Lide 120
Lahore
Total 21.784 0.474 22.259 22.259
less Spl. Discount 0.032
Net Expenditure 22.227
792