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    This audit report summarizes the findings of audits of 17 District Education Authorities in Punjab (South) for the year 2018-19. Key findings include: - Numerous instances of fraud, misappropriation, and lack of record production across many of the authorities. - Widespread non-compliance with regulations and internal controls, including irregular spending, payroll issues, and improper procurement. - Internal control weaknesses that led to deficiencies in governance, financial management, and security of assets. - Recommendations provided to address issues and recover losses, improve compliance, and strengthen controls.

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    This audit report summarizes the findings of audits of 17 District Education Authorities in Punjab (South) for the year 2018-19. Key findings include: - Numerous instances of fraud, misappropriation, and lack of record production across many of the authorities. - Widespread non-compliance with regulations and internal controls, including irregular spending, payroll issues, and improper procurement. - Internal control weaknesses that led to deficiencies in governance, financial management, and security of assets. - Recommendations provided to address issues and recover losses, improve compliance, and strengthen controls.

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    Consolidated AR DEA DGA 2018-19 31.01.19 (Printed)

    Uploaded by

    Abc Def
    This audit report summarizes the findings of audits of 17 District Education Authorities in Punjab (South) for the year 2018-19. Key findings include: - Numerous instances of fraud, misappropriation, and lack of record production across many of the authorities. - Widespread non-compliance with regulations and internal controls, including irregular spending, payroll issues, and improper procurement. - Internal control weaknesses that led to deficiencies in governance, financial management, and security of assets. - Recommendations provided to address issues and recover losses, improve compliance, and strengthen controls.

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    of 811

    `

    AUDIT REPORT

    ON

    THE ACCOUNTS OF
    17 DISTRICT EDUCATION AUTHORITIES
    OF PUNJAB (SOUTH)

    AUDIT YEAR 2018-19

    AUDITOR GENERAL OF PAKISTAN


    TABLE OF CONTENTS
    ABBREVIATIONS AND ACRONYMS .................................................................
    PREFACE ................................................................................................................ i
    EXECUTIVE SUMMARY ..................................................................................... ii
    SUMMARY TABLES AND CHARTS ................................................................ vii
    Table 1: Audit Work Statistics .............................................................................. vii
    Table 2: Audit Observations Classified by Category ............................................ vii
    Table 3: Outcome Statistics.................................................................................. viii
    Table 4: Irregularities pointed out .......................................................................... ix
    Table 5: Cost Benefit.............................................................................................. ix
    CHAPTER 1 ............................................................................................................ 1
    1.1 District Education Authority Bahawalnagar ............................................ 1
    1.1.1 Introduction .............................................................................................. 1
    1.2 AUDIT PARAS........................................................................................ 4
    1.2.1 Fraud / Misappropriation .......................................................................... 4
    1.2.2 Non-Production of Record ....................................................................... 5
    1.2.3 Irregularities & Non Compliance ............................................................. 7
    1.2.4 Internal Control Weaknesses .................................................................. 18
    CHAPTER 2 .......................................................................................................... 27
    2.1 District Education Authority Bahawalpur .............................................. 27
    2.1.1 Introduction of the Authority ................................................................. 27
    2.2 AUDIT PARAS...................................................................................... 31
    2.2.1 Fraud / Misappropriation ........................................................................ 31
    2.2.2 Non-Production of Record ..................................................................... 33
    2.2.3 Irregularities & Non Compliance ........................................................... 35
    2.2.4 Internal Control Weaknesses .................................................................. 42
    CHAPTER 3 .......................................................................................................... 48
    3.1 District Education Authority Rahim Yar Khan ...................................... 48
    3.1.1 Introduction of the Authority ................................................................. 48
    3.1.2 Comments on Budget and Accounts ...................................................... 49
    3.1.3 Brief Comments on the Status of Compliance of MFDAC Audit Paras
    of Audit Report 2017-18 ........................................................................ 50
    3.1.4 Brief comments on the status of Compliance with PAC directives ....... 50
    3.2.1 AUDIT PARAS...................................................................................... 51
    3.2.1 Fraud / Misappropriation ........................................................................ 51
    3.2.2 Non Production of Record...................................................................... 53
    3.2.3 Irregularities & Non Compliance ........................................................... 54
    3.2.4 Internal Control Weaknesses .................................................................. 69
    CHAPTER 4 .......................................................................................................... 81
    4.1 District Education Authority, Dera Ghazi Khan .................................... 81
    4.1.1 Introduction: ........................................................................................... 81
    4.1.2 Comments on Budget and Accounts ...................................................... 82
    4.1.3 Brief Comments on the Status of Compliance of MFDAC Audit paras
    of Audit Report 2017-18 ........................................................................ 84
    4.1.4 Brief Comments on the Status of Compliance with PAC Directives ..... 84
    4.2 AUDIT PARAS...................................................................................... 85
    4.2.1 Non-Production of Record ..................................................................... 85
    4.2.4 Irregularities & Non-Compliance........................................................... 87
    CHAPTER 5 ........................................................................................................ 110
    5.1 District Education Authority, Layyah .................................................. 110
    5.1.1 Introduction: ......................................................................................... 110
    5.1.2 Comments on Budget and Accounts .................................................... 111
    5.1.3 Brief Comments on the Status of Compliance of MFDAC Audit
    paras 2017-18 114
    5.1.4 Brief Comments on the Status of Compliance with PAC Directives ... 114
    5.2 AUDIT PARAS.................................................................................... 115
    5.2.1 Non-Production of Record ................................................................... 115
    5.2.2 Irregularities & Non-Compliance......................................................... 117
    CHAPTER 6 ........................................................................................................ 141
    6.1 District Education Authority, Muzaffargarh ........................................ 141
    6.1.1 Introduction: ......................................................................................... 141
    6.1.2 Comments on Budget and Accounts .................................................... 142
    6.1.4 Brief Comments on the Status of Compliance with PAC Directives ... 145
    6.2 AUDIT PARAS.................................................................................... 146
    6.2.1 Non-Production of Record ................................................................... 146
    6.2.2 Irregularities & Non-Compliance......................................................... 148
    CHAPTER 7 ........................................................................................................ 175
    7.1 District Education Authority, Rajanpur................................................ 175
    7.1.1 Introduction: ......................................................................................... 175
    7.1.2 Comments on Budget and Accounts .................................................... 176
    7.1.3 Brief Comments on the Status of Compliance of MFDAC Audit
    paras 2017-18 179
    7.1.4 Brief Comments on the Status of Compliance with PAC Directives ... 179
    7.2 AUDIT PARAS.................................................................................... 180
    7.2.1 Non-Production of Record ................................................................... 180
    7.2.2 Irregularities & Non-Compliance......................................................... 182
    CHAPTER 8 ........................................................................................................ 193
    8.1 District Education Authority, Chiniot .................................................. 193
    8.1.1 Introduction .......................................................................................... 193
    8.1.2 Comments on Budget and Accounts .................................................... 194
    8.1.3 Brief Comments on the Status of Compliance of MFDAC Audit Paras
    of Audit Report 2017-18 ...................................................................... 196
    8.1.4 Brief Comments on the Status of Compliance with PAC Directives ... 197
    8.2 AUDIT PARAS.................................................................................... 198
    8.2.1 Fraud/Misappropriations ...................................................................... 198
    8.2.2 Irregularities and Non-Compliance ...................................................... 199
    8.2.3 Performance ......................................................................................... 216
    8.2.4 Internal Control Weaknesses ................................................................ 221
    CHAPTER 9 ........................................................................................................ 223
    9.1 District Education Authority, Faisalabad ............................................. 223
    9.1.1 Introduction .......................................................................................... 223
    9.1.2 Comments on Budget and Accounts .................................................... 224
    9.1.3 Brief Comments on the Status of Compliance of MFDAC Audit Paras
    of Audit Report 2017-18 ...................................................................... 227
    9.1.4 Brief Comments on the Status of Compliance with PAC Directives ... 227
    9.2 AUDIT PARAS.................................................................................... 228
    9.2.1 Misappropriations/Fraud ...................................................................... 228
    9.2.2 Irregularities and Non-Compliance ...................................................... 233
    9.2.3 Performance ......................................................................................... 261
    9.2.4 Internal Control Weaknesses ................................................................ 264
    CHAPTER 10 ...................................................................................................... 269
    10.1 District Education Authority, Jhang ..................................................... 269
    10.1.1 Introduction .......................................................................................... 269
    10.1.2 Comments on Budget and Accounts .................................................... 270
    10.1.3 Brief Comments on the Status of Compliance of MFDAC Audit Paras
    of Audit Report 2017-18 ...................................................................... 273
    10.1.4 Brief Comments on the Status of Compliance with PAC Directives ... 273
    10.2 AUDIT PARAS.................................................................................... 274
    10.2.1 Misappropriations / Fraud .................................................................... 274
    10.2.2 Irregularities and Non-Compliance ...................................................... 276
    10.2.3 Performance ......................................................................................... 299
    10.2.4 Internal Control Weaknesses ................................................................ 309
    CHAPTER 11 ...................................................................................................... 318
    11.1 District Education Authority, Toba Tek Singh .................................... 318
    11.1.1 Introduction .......................................................................................... 318
    11.1.2 Comments on Budget and Accounts .................................................... 319
    11.1.3 Brief Comments on the Status of Compliance of MFDAC Audit Paras
    of Audit Report 2017-18 ...................................................................... 322
    11.1.4 Brief Comments on the Status of Compliance with PAC Directives ... 322
    11.2 AUDIT PARAS.................................................................................... 323
    11.2.1 Misappropriations/Fraud ...................................................................... 323
    11.2.2 Irregularities and Non-Compliance ...................................................... 326
    11.2.3 Performance ......................................................................................... 344
    11.2.4 Internal Control Weaknesses ................................................................ 353
    CHAPTER 12 ...................................................................................................... 358
    12.1 District Education Authority Khanewal ............................................... 358
    12.1.1 Introduction .......................................................................................... 358
    12.1.2 Comments on Budget and Accounts .................................................... 359
    12.1.3 Brief Comments on the Status of Compliance of MFDAC Audit Paras
    of Audit Report 2017-18 ..................................................................... 362
    12.1.4 Brief Comments on the Status of Compliance with PAC Directives ... 362
    12.2 AUDIT PARAS.................................................................................... 363
    12.2.1 Non Production of Record.................................................................... 363
    12.2.2 Irregularities and non compliance ........................................................ 365
    12.2.4 Internal Control Weaknesses ................................................................ 387
    CHAPTER 13 ...................................................................................................... 401
    13.1 District Education Authority, Lodhran ................................................. 401
    13.1.1 Introduction .......................................................................................... 401
    13.1.2 Comments on Budget and Accounts .................................................... 402
    13.1.3 Brief Comments on the Status of Compliance of MFDAC Audit Paras
    of Audit Report 2017-18 ..................................................................... 405
    13.1.4 Brief Comments on the Status of Compliance with PAC Directives ... 405
    13.2 AUDIT PARAS.................................................................................... 406
    13.2.1 Non Production of Record.................................................................... 406
    13.2.2 Irregularities & Non Compliance ......................................................... 408
    13.2.3 Performance ......................................................................................... 425
    13.2.4 Internal Control Weaknesses ................................................................ 429
    CHAPTER 14 ...................................................................................................... 439
    14.1 District Education Authority Multan .................................................... 439
    14.1.1 Introduction .......................................................................................... 439
    14.1.2 Comments on Budget and Accounts .................................................... 440
    14.1.3 Brief Comments on the Status of Compliance of MFDAC Audit Paras
    of Audit Report 2017-18 ..................................................................... 443
    14.1.4 Brief Comments on the Status of Compliance with PAC Directives .. 443
    14.2 AUDIT PARAS.................................................................................... 444
    14.2.1 Non Production of Record.................................................................... 444
    14.2.2 Irregularities & Non Compliance ......................................................... 446
    14.2.3 Performance ......................................................................................... 457
    14.2.4 Internal Control Weaknesses ................................................................ 463
    CHAPTER 15 ...................................................................................................... 469
    15.1 District Education Authority Pakpattan ............................................... 469
    15.1.1 Introduction .......................................................................................... 469
    15.1.2 Comments on Budget and Accounts .................................................... 470
    15.1.3 Brief Comments on the Status of Compliance of MFDAC Audit Paras
    of Audit Report 2017-18 ...................................................................... 473
    15.1.4 Brief Comments on the Status of Compliance with PAC Directives ... 473
    15.2 AUDIT PARAS.................................................................................... 474
    15.2.1 Non Production of Record.................................................................... 474
    15.2.2 Irregularities & Non Compliance ......................................................... 476
    15.2.3.1 Performance ......................................................................................... 492
    15.2.4 Internal Control Weaknesses ................................................................ 498
    CHAPTER 16 ...................................................................................................... 509
    16.1 District Education Authority Sahiwal .................................................. 509
    16.1.1 Introduction .......................................................................................... 509
    16.1.2 Comments on Budget and Accounts .................................................... 510
    16.1.3 Brief Comments on the Status of Compliance of MFDAC Audit Paras
    of Audit Report 2017-18 ...................................................................... 513
    16.1.4 Brief Comments on the Status of Compliance with PAC Directives ... 513
    16.2 AUDIT PARAS.................................................................................... 514
    16.2.1 Non Production of Record.................................................................... 514
    16.2.2 Irregularities & Non Compliance ......................................................... 516
    16.2.3 Performance ......................................................................................... 534
    16.2.4 Internal Control Weaknesses ................................................................ 543
    CHAPTER 17 ...................................................................................................... 553
    17.1 District Education Authority Vehari .................................................... 553
    17.1.1 Introduction .......................................................................................... 553
    17.1.2 Comments on Budget and Accounts .................................................... 554
    17.1.3 Brief Comments on the Status of Compliance of MFDAC Audit Paras
    of Audit Report 2017-18 ..................................................................... 557
    17.1.4 Brief Comments on the Status of Compliance with PAC Directives ... 557
    17.2 AUDIT PARAS.................................................................................... 558
    17.2.1 Non Production of Record.................................................................... 558
    17.2.2 Irregularities and Non Compliance ...................................................... 560
    17.2.3 Performance ......................................................................................... 568
    17.2.4 Internal Control Weaknesses ................................................................ 579
    ANNEXURE ....................................................................................................... 584
    Annexure – A ...................................................................................................... 585
    Annexure –B ....................................................................................................... 709
    Annexure-C/BWP ............................................................................................... 710
    Annexure-D/BWP ............................................................................................... 711
    Annexure-E/RYK ................................................................................................ 713
    Annexure-F/RYK ................................................................................................ 714
    Annexure-G/RYK ............................................................................................... 716
    Annexure-H/RYK ............................................................................................... 717
    Annexure-I/RYK ................................................................................................. 719
    Annexure-J/RYK ................................................................................................. 721
    Annexure-K/RYK ............................................................................................... 722
    Annexure-C/DGK ............................................................................................... 723
    Annexure-D/DGK ............................................................................................... 725
    Annexure-E/DGK ................................................................................................ 727
    Annexure-F/DGK ................................................................................................ 728
    Annexure-G/DGK ............................................................................................... 729
    Annexure-H/LYH................................................................................................ 730
    Annexure-I/LYH ................................................................................................. 732
    Annexure-J/LYH ................................................................................................. 733
    Annexure-K/LYH................................................................................................ 735
    Annexure-L/MGH ............................................................................................... 737
    Annexure-M/MGH .............................................................................................. 739
    Annexure-N/MGH .............................................................................................. 741
    Annexure-O/MGH .............................................................................................. 743
    Annexure-P/MGH ............................................................................................... 744
    Annexure-Q/MGH .............................................................................................. 745
    Annexure-R/MGH ............................................................................................... 746
    Annexure-S/MGH ............................................................................................... 747
    Annexure-T/MGH ............................................................................................... 749
    Annexure-U/RP ................................................................................................... 750
    Annexure-V/RP ................................................................................................... 752
    Annexure-W/RP .................................................................................................. 754
    Annexure-C/CHN................................................................................................ 755
    Annexure-D/CHN ............................................................................................... 756
    Annexure-E/CHN ................................................................................................ 757
    Annexure-F/CHN ................................................................................................ 759
    Annexure-G/FSD ................................................................................................ 760
    Annexure-H/FSD ................................................................................................ 762
    Annexure-I/FSD .................................................................................................. 763
    Annexure-J/FSD .................................................................................................. 764
    Annexure-K/FSD ................................................................................................ 765
    Annexure-L/JHG ................................................................................................. 766
    Annexure-M/JHG ................................................................................................ 768
    Annexure-N/JHG ................................................................................................ 769
    Annexure-O/TTS ................................................................................................. 771
    Annexure-P/TTS ................................................................................................. 772
    Annexure-Q/TTS ................................................................................................. 773
    Annexure-R/TTS ................................................................................................. 774
    Annexure-S/TTS ................................................................................................. 775
    Annexure-C/KWL ............................................................................................... 777
    Annexure-D/KWL ............................................................................................... 779
    Annexure-E/KWL ............................................................................................... 781
    Annexure-F/KWL ............................................................................................... 783
    Annexure-G/KWL ............................................................................................... 784
    Annexure-H/LDN................................................................................................ 787
    Annexure-I/ MLN ............................................................................................... 788
    Annexure-J/MLN ................................................................................................ 789
    Annexure-K/PPN ................................................................................................ 790
    Annexure-L/PPN ................................................................................................. 791
    ABBREVIATIONS AND ACRONYMS

    APPM Accounting Principals & Policies Manual


    B.COM Bachelor in Commerce
    BVH Bhawal Victoria Hospital
    CDG City District Government
    CEO Chief Executive Officer
    DAC Departmental Accounts Committee
    DCO District Coordination Officer
    DDEO Deputy District Education Officer
    DDO Drawing and Disbursing Officer
    DEA District Education Authority
    DEO District Education Officer
    DGA Directorate General Audit
    DMO District Monitoring Officer
    DO District Officer
    DTL Drug Testing Laboratory
    EDO Executive District Officer
    EPI Expanded Programme on Immunization
    EST Elementary School Teacher
    FBR Federal Board of Revenue
    FD Finance Department
    FESCO Faisalabad Electricity Supply Company
    FTF Farogh-e-Taleem Fund
    FTN Free Tax Number
    GPF General Provident Fund
    GST General Sales Tax
    HRA House Rent Allowance
    HRC House Rent Charges
    INTOSAI International Organization of Supreme Audit Institution
    IPSAS International Public Sector Accounting Standards
    IT Information Technology
    KVA Kilo Volt Ampere
    LED Light Emitting Diode
    LG&CD Local Government & Community Development
    LG&RD Local Government & Rural Development
    MC Municipal Corporation
    MFDAC Memorandum for Departmental Accounts Committee
    MNA Member National Assembly
    MS Medical Superintendent
    NAM New Accounting Model
    NSB Non Salary Budget
    NTN National Tax Number
    P&D Planning & Development
    PAC Public Accounts Committee
    PAO Principal Accounting Officer
    PC-I Planning Commission Form-I
    PDG Punjab District Government
    PEF Punjab Education Fund
    PFR Punjab Financial Rules
    PLGA Punjab Local Government Act
    PLGO Punjab Local Government Ordinance
    POL Petroleum Oil and Lubricants
    PPRA Punjab Procurement Regulatory Authority
    PSTS Punjab Sales Tax on Services
    RDA Regional Directorate of Audit
    S&GAD Services and General Administration Department
    SAP Systems, Applications and Products
    SBP State Bank of Pakistan
    SC School Council
    TMA Tehsil Municipal Administration
    UA Union Administration
    WAPDA Water & Power Development Authority
    PREFACE
    Articles 169 and 170 of the Constitution of the Islamic Republic of
    Pakistan, 1973 read with Sections 8 & 12 of the Auditor General‟s (Functions,
    Powers and Terms and Conditions of Service) Ordinance, 2001 and Section 108
    of the Punjab Local Government Act, 2013 require the Auditor General of
    Pakistan to audit the accounts of the Federation or a Province and the accounts of
    any authority or body established by or under the control of the Federation or a
    Province. Accordingly, the audit of District Education Authorities is the
    responsibility of the Auditor General of Pakistan.
    The report is based on audit of the accounts of 17 District Education
    Authorities of the South Punjab for the Financial Year 2017-18. The Directorate
    General of Audit, District Governments, Punjab (South), Multan, conducted audit
    during Audit Year 2018-19 on test check basis with a view to reporting
    significant findings to the relevant stakeholders. The main body of the Audit
    Report includes only the systemic issues and audit findings carrying value of Rs 1
    million or more. Relatively less significant issues are listed in the Annexure-A of
    the Audit Report. The Audit observations listed in the Annexure-A shall be
    pursued with the Principal Accounting Officer at the DAC level and in all cases
    where the PAO does not initiate appropriate action, the audit observations will be
    brought to the notice of the Public Accounts Committee through the next year‟s
    Audit Report.
    Audit findings indicate the need for adherence to the regularity
    framework besides instituting and strengthening internal controls to avoid
    recurrence of similar violations and irregularities.
    The Report has been finalized in the light of the written responses of
    management concerned and DACs‟ directives.
    The Audit Report is submitted to the Governor of the Punjab in pursuance
    of Article 171 of the Constitution of the Islamic Republic of Pakistan, 1973 read
    with Section 108 of the Punjab Local Government Act, 2013 to cause it to be laid
    before the Provincial Assembly.

    Islamabad (Javaid Jehangir)


    Dated: Auditor General of Pakistan
    i
    EXECUTIVE SUMMARY
    The Directorate General Audit, District Governments, Punjab (South), Multan is
    responsible for carrying out audit of Local Governments comprising Municipal
    Corporations, Municipal Committees, District Councils, Union Councils, District
    Health and Education Authorities of 17 Districts of Punjab (South) namely
    Bahawalnagar, Bahawalpur, Chiniot, Dera Ghazi Khan, Faisalabad, Jhang,
    Khanewal, Layyah, Lodhran, Multan, Muzaffargarh, Pakpattan, Rahim Yar
    Khan, Rajanpur, Sahiwal, Toba Tek Singh & Vehari and eight companies of the
    Department of Local Government and Community Development i.e. 05 Cattle
    Market Management Companies and 03 Waste Management Companies.
    The Directorate General Audit has a human resource of 92 officers and staff
    constituting 20,381 mandays and annual budget of Rs 90.260 million for the
    Financial Year 2018-19. Director General Audit, District Governments Punjab
    (South) carried out audit of the accounts of 17 District Education Authorities for
    the Financial Year 2017-18.
    District Education Authorities were established w.e.f. 01.01.2017 and conduct
    operations under Punjab Local Government Act, 2013. The Chief Executive
    Officer (CEO) is the Principal Accounting Officer (PAO) of the District
    Education Authority and carries out functions of the Education through group of
    offices as notified in Punjab Local Government Act (PLGA), 2013. According to
    the Act, the District Education Fund comprises District Local Fund and Public
    Account. Due to delay of electoral process Chairmen were not elected, therefore
    the Annual Budget Statements were authorized by the Deputy Commissioner in
    each district, who was appointed as Administrator by the Government of the
    Punjab.

    ii
    Audit Objectives

    Audit was conducted with the objectives to ensure that:


    1. Money shown as expenditure in the accounts was authorized for the
    purpose for which it was spent.
    2. Expenditure was incurred in conformity with the laws, rules and
    regulations framed to regulate the procedure for expending of public
    money as laid down in the Punjab Local Governments Act, 2013 and
    Punjab District Authorities (Accounts) Rules, 2017.
    3. Every item of expenditure was incurred with the approval of the
    competent authority in the Government.
    4. Public money was not wasted.
    5. The assessment, collection and accountal of revenue was made in
    accordance with the prescribed laws, rules and regulations and accounted
    for in the books of accounts of the District Education Authority.

    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.

    b) Recoveries at the instance of Audit


    Recoveries of Rs 2,422.568 million were pointed out by Audit which was not in
    the notice of the management before audit. Rs 62.729 million was recovered and
    verified during the year 2018-19, till finalization of this Report.

    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

    Internal controls and internal audit mechanisms of District Education Authorities


    were not found satisfactory during audit. Many instances of weak Internal
    Controls have been highlighted during the course of audit which includes some
    serious lapses like unauthorised / irregular withdrawal of public funds for
    government employees against their entitlement, misappropriation and non-
    production of record for audit. Negligence on the part of District Education
    Authorities may be cited as one of the important reasons for weak Internal
    Controls.

    iv
    f) Key Audit findings of the report

    i. Misappropriation worth Rs 501.415 million was reported in 11 case1.


    ii. Non-production of record worth Rs 2,049.624 million was reported in 13
    cases2.
    iii. Irregularities and non-compliance of rules amounting to Rs 42,141.437
    million was noticed in 261 cases3.
    iv. Performance issues involving Rs 3,792.291 million were noted in 62
    cases4
    v. Weaknesses of internal control involving an amount of Rs 4,527.010
    million were noticed in 92 cases5.
    Audit paras involving procedural violations including internal control weaknesses
    and other irregularities not considered worth reporting to the Public Accounts
    Committee were included in Memorandum of Departmental Accounts Committee
    (MFDAC) Annexure-A.

    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

    Table 1: Audit Work Statistics

    (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

    Table 2: Audit Observations Classified by Category


    (Rupees in million)
    Sr. Amount Placed under
    Description
    No. Audit Observation
    1 Asset management 377.353
    2 Financial management 38,062.389
    3 Internal controls 4,527.010
    4 Others 10,045.025
    Total 53,011.777

    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

    Table 5: Cost Benefit


    (Rupees in million)
    Sr.
    Description Amount
    No.
    1 Outlays Audited (Items 2 Table 3) 44,665.624
    2 Expenditure on Audit 7.681
    3 Recoveries realized at the instance of Audit 62.729
    4 Cost-Benefit Ratio 1:8.17

    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:

     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.
     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.

    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

    1.1.2 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 8,013.127 7,998.230 -14.897 -0.186%
    Non-Salary 227.409 272.609 45.200 19.88%
    Development 284.984 204.383 -80.601 -28.28%
    Total 8,525.520 8,475.222 -50.298 -0.59%
    Receipts -

    (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)

    1.1.3 Brief comments on the status of Compliance of MFDAC Audit Paras of


    Audit Report 2017-18

    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.

    1.1.4 Brief comments on the status of Compliance with PAC directives

    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.

    Sr. Status of PAC


    Audit Year No. of Paras
    No. Meetings
    1 2017-18 05 PAC not constituted

    3
    1.2 AUDIT PARAS

    1.2.1 Fraud / Misappropriation


    1.2.1.1 Loss due to bogus hiring in Education Department – Rs 7.503
    million
    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 Bahawalnagar, it was observed that Deputy District
    Education Officer (EE-W), Chishtian made payment of Rs 7.503 million to various
    employees who were appointed through bogus hiring as appointment orders were
    not verified from the competent authority and payment of salaries was started by
    the DAO on incomplete HR forms, even signatures of DDO were missing in
    many cases. The matter was also reported by the AG Punjab and it was under
    investigation by NAB as well but DDO did not take any action to stop unjustified
    payment of salaries to those persons.
    Due to weak managerial controls and malafide intention, bogus persons
    were hired through bogus HR forms.
    Bogus hiring through bogus HR forms resulted in loss of Rs 7.500
    million.
    The matter was reported to the PAO and DDOs concerned in November,
    2018. Deputy DEO (EE-W), Chishtian replied that matter of bogus hiring and
    recovery of paid amount was under process with the NAB Authorities. After
    completion of inquiry and investigation, it is expected that wrong payments
    would be recovered from the concerned. Reply of DDO was not tenable as
    recovery was not effected.
    Despite many efforts, DAC meeting was not convened by PAO till
    finalization of this Report.
    Audit recommends recovery alongwith fixing responsibility on the
    person(s) at fault, under intimation to Audit.
    [AIR Para No. 2]
    4
    1.2.2 Non-Production of Record
    1.2.2.1 Non-Production of record – Rs 460.290 million
    According to Section 14 (1) (b) of the Auditor General‟s (Functions,
    Powers and Terms and Conditions of Service) Ordinance 2001, “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 Bahawalnagar, it was observed that various DDOs
    did not produce record of expenditure and receipt incurred during 2001-18 for
    Rs 460.307 million under different objects / codes of classification. Detail is
    given below:
    (Rupees in million)
    Sr.
    DDOs Description Period Amount
    No.
    Fund utilization record of 54 primary and
    elementary schools for drinking water 2017-18 27.000
    1 facility
    CEO (DEA)
    Fund utilization record for construction of
    toilet blocks, provision of missing 2017-18 432.396
    facilities etc. in 191 schools
    POL charges, TA bills, news paper, repair
    DEO (SE)
    2 of machinery and bills of Others head of 2015-18 0.317
    Bahawalnagar
    account
    Govt. Girls HSS Postage, Telephone, TA bills and bills of
    3 2011-18 0.138
    Dunga Bunga Others head of account
    Deputy DEO (EE-M) Contingent vouchers of six Primary
    4 2017-18 0.439
    HND schools
    Special Education Various records i. canteen, budget & exp.
    5 2017-18 -
    Center BWN Statements and detail of auctions etc.
    HM GHSS Meclod Various records i. canteen, budget & exp.
    6 2004-18 -
    Gung Statements and detail of auctions etc.
    Cash book, canteen, budget & exp.
    Dy. DEO(EE-W)
    7 Statements, detail of auctions and record 2017-18 -
    MND
    of 81 schools etc.
    Various record i.e. history sheets, arrear
    DEO (EE-W) BWN
    8 bills, schedule of payment and record of 2007-18 -
    long leaves etc.
    Total 460.290

    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]

    1.2.3.2 Unauthorized expenditure due to appointment of teachers


    below prescribed qualification – Rs 33.113 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 Bahawalnagar, it was observed that eighteen (18)
    teachers working under the control of following two (2) DDOs were appointed on
    the basis of Matric despite the fact that required qualification for that post was
    F.A / FSC in each case. Recruitment of persons who did not meet prescribed
    qualification and expenditure of Rs 33.113 million on their pay & allowances was
    held unauthorized. Detail is given below:
    (Rupees in million)
    No. of
    DDOs Cadre Expenditure
    teachers
    Deputy DEO (EE-M) Chistian 3 EST 7.392
    Govt. Model H/S Chistian 1 EST 1.490
    Deputy DEO (EE-M) Chistian 14 PST 24.231
    Total 33.113

    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]

    1.2.3.3 Irregular adjustment of EST teacher as OT teacher –


    Rs 7.569 million
    According to pay revision rules 1983 dated 25-08-83, the prescribed
    qualification for the post of middle school teachers notified by the Finance
    Department is as under:
    1Middle School Teachers. BPS-09 F.A/ F.Sc with C.T or Equivalent
    1 PET BPS-09 F.A with Diploma in Physical Education or Equivalent
    FA with one year Diploma / training in drawing or
    2 Drawing Master BPS-09
    Equivalent
    3 SV teacher BA/ B.Ed
    4 OT Teacher FA with Diploma in Oriental

    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

    Due to weak internal controls, irregular adjustment of EST teacher was


    made as OT teacher.
    Irregular adjustment of EST teacher as OT teacher resulted in irregular
    payment of Rs 7.569 million.
    The matter was reported to the PAO and DDOs concerned in November,
    2018. Deputy DEO (EE-W) CTN replied that the concerned teachers were
    directed to justify their position. Headmistress Govt. Girls High School (City)
    Bahawalnagar did not submit reply. Reply was 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 the expenditure from the competent
    authority besides action against the concerned person(s) at fault, under intimation
    to Audit.
    [AIR Para No. 14 & 12]

    1.2.3.4 Irregular expenditure due to non-compliance of the Punjab


    Procurement Rules – Rs 4.492 million
    According to Rules 9 and 12 of the Punjab Procurement Rules 2009 and
    the Punjab Procurement Rules 2014, procuring agency shall announce proposed

    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

    Due to weak financial controls, Punjab Procurement Rules were not


    observed.
    Non observance of the Punjab Procurement Rules resulted in irregular
    expenditure of Rs 4.492 million.
    The matter was reported to the PAO and DDOs concerned in November,
    2018. CEO (DEA), Headmaster Govt. Rizvia Islamia High School HND, DEO
    (SE) Bahawalnagar, Dy DEO (EE-W) Bahawalnagar, Headmister Govt. Girls
    H/S (City) BWN and Deputy DEO (EE-W) CTN replied that budget was released
    in four quarters and due to non-availability of sufficient funds PPRA rules were
    not followed. Replies were not tenable as expenditure was not regularized.
    Despite many efforts, DAC meeting was not convened till finalization of
    this Report.

    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]

    1.2.3.5 Irregular purchases from unregistered firms – Rs 4.214


    million
    Finance Department letter No. FD SO (Tax) 1-11/97 dated 19-09-1998,
    requires that all purchases should be made from the firms registered with Sale
    Tax Department and payment of GST be made on submission of sales tax
    Invoices showing the sale tax registration number.
    During audit of DEA Bahawalnagar, it was observed that Principal Govt.
    Higher Secondary School Mcleod Gunj during the financial years 2004-18
    incurred expenditure of Rs 4.214 million from “Faroogh –e– Taleem Fund” but
    all the purchases were made from firms / local shop keepers which were not
    registered with the Sale Tax Department. Further, General Sales Tax and Income
    tax at source were not deducted.
    Due to weak administrative and financial controls, purchases were made
    from unregistered firms.
    Purchases from unregistered firms resulted in irregular expenditure of
    Rs 4.214 million as well as loss of sales tax.
    The matter was reported to the PAO and DDO concerned in November,
    2018. DDO submitted that DEO (SE) was requested to regularize the
    expenditure. Reply was 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. 5]

    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]

    1.2.3.7 Unauthorized appointments of teachers – Rs 2.522 million

    According to Government of the Punjab, S&GAD‟s letter No.SOR-


    III/6/89 dated 28.02.1989, the Ministers can appoint officials in all the posts in
    BPS-01 to BPS-05 of the department concerned, subject to fulfilment of all codal
    formalities.
    During audit of DEA Bahawalnagar, it was observed that two (02) DDOs
    appointed two Lab attendants just on recommendations of MPA. Recruitment
    was unauthorized as MPAs were not empowered to appoint staff after relaxing
    rules. Detail is given below:
    (Rupees in million)
    Sr. Date of Period of pay
    DDOs Name of Staff Amount
    No. appointment & allowances
    Govt. Girls High
    1 Mrs. Bushra Bibi (LA) 02.05.1988 1988-18 2.062
    School 170 Murad
    Govt. Girls High Mr. Abu Baakar
    2 23.05.2016 2015-18 0.460
    School 6-1R Siddique (LA)
    Total 2.522

    Due to financial mismanagement, unauthorized appointments of lab


    attendants were made.
    Irregular appointment of lab attendant resulted in unauthorized payment
    of pay and allowances of Rs 2.522 million.
    The matter was reported to the PAO and DDOs concerned in November,
    2018. Headmistress Govt. Girls High School 170 /Murrad and Headmistress
    Govt. Girls High School 6 -1/R replied that appointments were made as per
    government policy after observing all codel formalities. Replies were not tenable
    as MPAs were not authorized to make appointments in any department.
    Despite many efforts, DAC meeting was not convened by PAO till
    finalization of this Report.

    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]

    1.2.3.8 Irregular expenditure due to re-instatement of services


    without regularization from the competent authority –
    Rs 1.273 million
    According to Rule 9(1) of Leave Rules 1981 extraordinary leave without
    pay may be granted on any ground up to a maximum period of five years at a
    time, provided that the civil servant to whom such leave is granted, has been in
    continuous service for a period of not less than ten years, and, in case a civil
    servant has not completed ten years of continuous service extraordinary leave
    without pay for a maximum period of two years may be granted at the discretion
    of the head of his office.
    During audit of DEA Bahawalnagar, it was observed that Deputy DEO
    (EE-W) Bahawalnagar appointed a teacher on 03.09.1990 at GGPS Tara Jath and
    later on she was removed from service on 10.09.1999 by DEO (EE-W)
    Bahawalnagar. The said teacher again was re-instated on 20.06.2006 by DEO
    BWN by DEO (EE-W) after lapse of more than five years requiring sanction of
    Finance Department. But in this case the matter was not got regularized from the
    Finance Department resulting in irregular payment of Rs 1.273 million. Detail of
    pay is given below:
    (Amount in rupees)
    Mrs. Nusrat Perveen (PST)
    Period
    Pay Drawn No. of Months Amount
    from to
    23.07.06 Jun-07 2,555 5 12,775
    Jul-07 Jun-08 2,940 12 35,280
    Jul-08 Nov-09 3,720 17 63,240
    Dec-09 Nov-10 3,910 12 46,920
    Dec-10 Jun-11 4,100 12 49,200
    Jul-11 Nov. 2011 6,760 5 33,800
    Dec-11 Nov. 2012 7,080 12 84,960
    Dec-12 Nov-13 7,400 12 88,800
    Dec-13 Nov-14 7,720 12 92,640
    Dec-14 Jun-15 8,040 7 56,280

    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

    Due to weak managerial controls, re-instatement of service more than five


    years was made without sanction of Finance Department.
    Re-instatement of services of more than five years without sanction of FD
    resulted in irregular payment of pay and allowances amounting to Rs 1.273
    million.
    The matter was reported to the PAO and DDO concerned in November,
    2018. DDO replied that concerned teacher was asked to explain her matter of
    reinstatement with documentary evidence but no further progress was shown.
    Despite many efforts, DAC meeting was not convened by PAO till
    finalization of this Report.
    Audit recommends regularization of the expenditure from the competent
    authority besides fixing responsibility against the person(s) at fault, under
    intimation to Audit.
    [AIR Para No. 14]

    1.2.3.9 Irregular mode of payment – Rs 1.086 million


    According to the Government of Punjab Finance Department Letter No
    FD(FR)V-6/75/P/ DT 17-9-08 read with sub Rule 4.49 of 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. Drawing and Disbursing Officer
    shall make an endorsement on the bill requiring a separate crossed cheque in his
    favour.

    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

    Due to weak internal controls, payments were made in cash instead of


    cross cheque.
    Payment in cash instead cross checques resulted in irregular expenditure.
    The matter was reported to the PAO and DDO concerned in November,
    2018. DDO replied that due to lack of awareness cash payments were made.
    Reply was 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 competent
    authority besides fixing responsibility on the person (s) at fault, under intimation
    to Audit.
    [AIR Para No. 4]

    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

    Due to weak financial controls, excess payments were made after


    regularization.
    Excess payments after regularization resulted in loss of Rs 10.739 million.
    The matter was reported to the PAO and DDOs concerned in November,
    2018. Deputy DEO(EE-W) Chishtian replied that service books of concerned
    officials were sent to the District Accounts officer, Bahawalnagar for fixation of
    their pay but no documentary evidence was shown to audit in support of reply.
    18
    Deputy DEO(EE-M) Haroonabad, Principal Government Rizvia Islamia High
    School, Haroonabad, Principal GGHSS Donga Bonga replied that recovery was
    made from concerned but no challans was shown to audit in support of reply. Dy.
    DEO (EE-W) BWN replied that concerned official was directed to deposit the over
    paid amount in government treasury but no paid challans was produced in support of
    reply showing overpaid was recovered and deposited in government treasury by the
    official or DDO.
    Despite many efforts, DAC meeting was not convened by PAO till
    finalization of this Report.
    Audit recommends recovery of Rs 10.739 million from the concerned
    besides fixing responsibility on the person(s) at fault, under intimation to Audit.
    [AIR Para No. 1, 5, 6, 15,3,1,18&3]

    1.2.4.2 Loss due to irregular payment of conveyance / mobility


    allowance – Rs 7.188 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 Bahawalnagar, it was observed that fourteen (14)
    DDOs did not deduct conveyance allowance amounting to Rs 7.188 million from
    the teaching / non-teaching staff which was irregularly drawn as they remained
    on leaves. Detail is given below:
    (Rupees in million)
    Amount of conveyance allowance drawn Total
    Sr.
    DDOs Period Winter Summer Recovery
    No. Earned Leave
    Vacation Vacation Due
    1 CEO (DEA) 2007-18 0.278 0 0 0.278
    2 Deputy DEO (EE-M) Chistian 2017-18 0.106 0.191 0.042 0.339
    3 Govt. Rizvia Islamia H/S HND 2001-18 0 0.309 0 0.309
    4 Deputy DEO (EE-W) BWN 2016-18 0 0 0.026 0.026
    5 Govt. Girls H/S (City) BWN 2013-18 0 0.451 0.161 0.612
    6 Govt. Sp. Edu. Center BWN 2010-18 0.113 0.067 0.058 0.238
    7 Govt. Higher HS Mcleod Gunj 2004-18 0.025 0.305 0.029 0.359
    8 Deputy DEO (EE-W) MND 2016-18 0.215 0.529 0.294 1.038
    9 Govt. Girls High School 170/M 2008-18 0.091 0.114 0 0.205
    10 Govt. Girls High School 6/1-R 2015-18 0 0.053 0 0.053
    11 Deputy DEO (EE-W) CTN 2016-18 0 2.864 0 2.864
    12 Deputy DEO (EE-M) HND 2017-18 0.002 0 0.33 0.332

    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

    Due to weak financial controls conveyance/mobility allowance was paid


    during leave periods.
    Payment of conveyance/mobility allowance during leave periods resulted
    in loss of Rs 7.188 million to government.
    The matter was reported to the PAO and DDOs concerned in November,
    2018. CEO(DEA), Head master Govt. Sp. Edu. Center Bahawalnagar and Deputy
    DEO(EE-M) Haroonabad replied that amount pointed out by audit already been
    deposited in government treasury but no proof of recovery was shown to audit in
    support of reply. Deputy DEO(EE-W) Chishtian replied that payment of
    allowance was made according to rule. Head Master Govt. High School Meclod
    Gunj and Deputy DEO(EE-W) Minchinabad and Head mistress Govt. Girls High
    School 170 / Murrad replied that compliance would be shown in next audit
    meeting. Whereas remaining DDOs paid the stated amount of recovery against
    each in government treasury but amount was not verified from District Account
    Office Bahawalnagar.
    Despite many efforts, DAC meeting was not convened by PAO till
    finalization of this Report.
    Audit recommends recovery of Rs 7.188 million besides fixing
    responsibility against the person(s) at fault, under intimation to Audit.
    [AIR Paras: 6, 1, 2, 16, 1, 1, 3, 1, 3, 1, 3, 2, 9, 1, 17, 1,3&2]

    1.2.4.3 Loss due to unjustified payment of personal allowance after


    promoting into next scale – Rs 3.031 million
    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.

    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

    Due to weak internal controls, payment of personal allowance was made


    to employee after promotion into next scale.
    Payment of personal allowance to employee after being promoted into
    next scales resulted in loss of Rs 3.031 million.
    The matter was reported to the PAO and DDOs concerned in
    November, 2018. Deputy DEO(EE-W) Minchanabad replied that record of all the
    teachers was being checked through their AEOs and recovery if any would be
    effected accordingly but no progress was shown to audit in support of reply.
    Deputy DEO(EE-W) Chishtian replied that all AEOs were directed to work out
    list of teachers promoted to next scale and they were still drawing personal
    allowance of previous post. Reply was not tenable as no recovery was effected.
    Despite many efforts, DAC meeting was not convened by PAO till
    finalization of this Report.
    Audit recommends recovery Rs 3.031 million from the concerned besides
    fixing responsibility on the person(s) at fault, under intimation to Audit.
    [AIR Para No. 13 & 4]

    1.2.4.4 Unjustified retention of funds of schools shifted to PEF –


    Rs 2.514 million
    According to Rule 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.

    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]

    1.2.4.6 Non-accountal into stock – Rs 1.953 million


    According to Rule 15.4 of the Punjab Financial Rules Vol-1, “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”.
    During audit of DEA Bahawalnagar, it was observed that following
    DDOs made payment of Rs 1.953 million for purchase of stationery and store
    items during 2011-18 but those items were not entered / accounted for in to
    relevant books of accounts. Detail is given below:
    (Rupees in million)
    Sr. No. DDOs Amount
    1 Govt. Girls HSS Dunga Bunga 1.440
    2 Deputy DEO (EE-M) Haroonabad 0.321
    3 District Education Officer (EE-W) Bahawalnagar 0.192
    Total 1.953
    Due to weak internal controls, various items were consumed without
    entering into relevant books of accounts.
    Consumption of items amounting to Rs 1.953 million without recording
    stock entries into relevant books of accounts resulted in doubtful expenditure.

    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]

    1.2.4.7 Loss due to payment of irrelevant allowances – Rs 1.793


    million
    According to Rule 2.31 (a)(1) of PFR Vol-1, a drawer of bill for pay,
    allowances, contingent and other expenses will be responsible for any
    overcharges, frauds and misappropriation.
    During audit of DEA Bahawalnagar, it was observed that following six
    (06) DDOs allowed payment of different irrelevant allowances amounting to
    Rs 1.793 million during 2017-18 to some employees which were not admissible
    in education department. Detail is given below:
    (Amount in rupees)
    Sr.
    DDOs Amount Nature of allowances
    No.
    1 Dy. DEO (EE-M) CTN 0.36 Incentive Allowance
    2 District Education Officer (SE) 0.324 Extra duty allow and charge allowance etc
    Adhoc allowance 10, outstation allow.
    3 Dy. DEO (EE-W) BWN 0.314
    HSRA and charge allow. Etc
    4 HM GHSS Meclod Gung 0.313 Personal allowance and extra duty allowance
    Sp. Repayment – CYCL, Adj. Water
    Charges, Qualification Pay, Adj. Charge
    5 Dy. DEO (EE-W) MND 0.250
    Allowance and Adj. Qualification allowance
    and prison allow.
    6 Dy. DEO (EE-M) HND 0.232 Incentive Allowance
    Total 1.793

    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

    2.1 District Education Authority Bahawalpur

    2.1.1 Introduction of the Authority

    District Educaton Authority, Bahawalpur was established on 01.01.2017 under


    Punjab Local Government Act 2013. DEA, Bahawalpur 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 Bahawalpur is
    responsible to:
     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.
     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.
     Perform any other function assigned by the government, a commission or a body
    established by law in the prescribed manner.

    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)

    As per the Appropriation Accounts 2017-18 of the District Education Authority,


    Bahawalpur, total final budget (Development & Non-Development) was Rs 8,532.727
    million. Against the final budget, total expenditure of Rs 7,828.918 million was incurred
    by the District Education Authority during 2017-18. A lapse of Rs 703.809 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).

    29
    (Rupees in million)

    2.1.3 Brief comments on the status of Compliance of MFDAC Audit Paras of


    Audit Report 2017-18

    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.

    2.1.4 Brief comments on the status of Compliance with PAC directives

    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.

    Sr. Status of PAC


    Audit Year No. of Paras
    No. Meetings
    1 2017-18 03 PAC not constituted

    30
    2.2 AUDIT PARAS

    2.2.1 Fraud / Misappropriation


    2.2.1.1 Recruitment of persons on forged documents and non
    recovery of loss – Rs 1.745 million
    According to letter No. 338-45 dated 26.04.2018 issued by DEO (EE-M)
    Bahawalpur, the DDO is directed to recover salaries received by the accused on
    the basis of forged documents w.e.f. joining date and FIR may be lodged against
    him due to submission of bogus document and further getting job on the basis of
    forged documents.
    During audit of DEA Bahawalpur, it was observed that Mr. Muhammad
    Inam-ul-Haq Shahid was appointed as PTC teacher vide order NO.2225 dated
    12.02.1997 on the basis of bogus degree of “Intermediate”. The then DDO and
    DAO released his salary without getting degrees / testimonials verified from
    concerned authorities. Deputy DEO Yazman received a complaint during January
    2018 which was processed by the department and the DEO (EE-M) Bahawalpur
    imposed major penalty of “dismissal from service” on the employee concerned.
    DEO also directed the Dy. DEO (EE-M) Yazman to lodge FIR against the
    employee and recover salaries received w.e.f date of joining (12.02.1997) to the
    date of dismissal from service (26.04.2018). It was also observed that:
    i. Due efforts were not made to Lodge FIR against that person.
    ii. Efforts were not made to recover salary amounting to Rs 1.745 million
    (isbeha) from the person concerned.
    iii. Inquiry report / orders of DEO did not indicate results of other allegations
    i.e. habitually drinking of wine and misbehavior with staff etc.
    iv. Responsibility was not fixed against the persons who released salary
    without getting antecedents verified from quarters concerned.
    v. Responsibility was not fixed against the persons responsible for making
    appointment on forged documents.
    Detail is given in Annexure-C/BWP

    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

    Due to disregard of legal provisions resulted in non-production of record


    to audit amounting to Rs 176.602 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 August
    2018. All DDOs replied that relevant record was maintained and available for
    verification but no record was shown.

    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]

    2.2.3.2 Irregular expenditure due to non-compliance of the Punjab


    Procurement Rules – Rs 4.341 million
    According to Rules 9 and 12 of the Punjab Procurement Rules 2009 and
    the Punjab Procurement Rules 2014, procuring agency shall announce proposed
    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.
    During audit of DEA Bahawalpur, it was observed that following DDOs
    incurred expenditure of Rs 4.341 million on purchase of stationery, furniture,
    repair work of government vehicle and different other store items during
    2014-18. 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.
    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
    3 DEO(Secondary) Bahawalpur 2016-18 Stationary 1.143
    4 Dy DEO(EE-W) Bahawalpur City 2016-18 Furniture 0.229
    5 Principal GGHSS Mubarakpur 2014-15 Furniture 0.400
    6 Principal Government Technical High 2009-18 Various items 1.431

    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

    Due to weak financial controls, Punjab Procurement Rules were not


    observed.
    Non observance of the Punjab Procurement Rules resulted in irregular
    expenditure of Rs 4.341 million.
    The matter was reported to the PAO and DDOs concerned in August,
    2018. DEO(EE-W), Principal GGHSS Mubarakpur replied that budget was
    released in four quarters and due to non-availability of sufficient funds PPRA
    rules were not followed. Deputy DEO(EE-W) Bahawalpur City replied that the
    Head Teacher was empowered to incur expenditure upto Rs100,000 through
    limited tender enquiry and there was no need of advertisement on PPRA website.
    Replies were not tenable as PPRA rules were violated.
    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 of expenditure from the competent
    authority besides fixing responsibility on the person(s) at fault, under intimation
    to Audit.
    [AIR Para No. 12, 1, 2, 8, 12, 10 &14]

    2.2.3.3 Irregular drawl of arrears without release of additional


    budget – Rs 3.982 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 Bahawalpur, it was observed that employees of
    various DDOs drew arrear bills amounting to Rs 3.982 million from government

    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

    Due to weak financial controls conveyance/mobility allowance was paid


    during leave periods.
    Payment of conveyance/mobility allowance during leave periods resulted
    in loss of Rs 5.641 million to government.
    The matter was reported to the PAO and DDOs concerned in August,
    2018. Principal Govt. Technical High School Bahawalpur replied that all
    employees were receiving online payment of salaries therefore no excess
    payment was made, whereas during summer vocation various teachers present in
    school to perform different duties therefore they were entitled to draw such
    allowance. Similarly as per letter of Finance Department conveyance allowance
    was admissible during study leave but no documentary evidence shown to audit
    42
    relating to attendance of teacher during summer vocation and admissibility of
    conveyance allowance during study leave. Principal GGHSS Mubarakpur, Dy.
    DEO(EE-M) Hasilpur, Deputy DEO(EE-M) Yazman, Principal Govt. Special
    Education College Bahawalpur, Deputy DEO(EE-M) Bahawalpur City replied
    that recovery notices were issued to concerned teachers. Principal GGHSS
    Multani Gate replied that full amount of conveyance allowance deposited in
    government treasury but no recovery progress shown to audit in support of their
    replies. Deputy DEO(EE-W) Khairpur Tamewali did not submit any reply.
    DAC in its meeting held in January, 2019 directed to expedite the
    recovery from the concerned besides initiating action within a month. No
    progress was intimated till finalization of this Report.
    Audit recommends recovery of Rs 5.641 million besides fixing
    responsibility against the person(s) at fault, under intimation to Audit.
    [AIR Paras: 1, 2, 1, 7, 4, 8, 2,2, 2, 2&2]

    2.2.4.2 Unjustified retention of funds of schools shifted to PEF –


    Rs 4.538 million
    According to Rule 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.
    During audit of DEA Bahawalpur, it was observed that various primary /
    elementary schools were handed over to private persons through PEF under
    control of four DDOs. Furthermore, cash balance of Rs 4.538 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 Balance
    1 Deputy DEO (EE-M) Hasilpur 1.118
    2 Deputy DEO (EE-M) Bahawalpur City 0.194
    3 Deputy DEO (EE-M) Yazman 3.075
    4 Deputy DEO(EE-W) Khairpur Tamewali 0.151
    Total 4.538

    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]

    2.2.4.3 Unauthorized payment of salary to absent employee –


    Rs 1.811 million
    According to Rule 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.
    During audit of DEA Bahawalpur, it was observed that an employee
    working under the administrative control of Deputy DEO (EE-W) Khair Pur
    Tamewali was absent from duty w.e.f 20.04.2014. Deputy DEO, DEO (EE-W)
    and CEO(DEA) neither took appropriate action against the employee nor
    requested the DAO to stop her pay. Furthermore, Deputy Commissioner
    Bahawalpur directed the CEO (DEA) on 01.02.2017 to take up the matter CEO
    (DHA) for medical examination of the employee through standing medical board
    44
    of Bahawal Victoria Hospital (BVH) but appropriate action was not yet taken
    despite lapse of more than one year. Detail is given below:
    (Rupees in million)
    Sr. No. Period 2016-17 2017-18
    01 July 0.070 0.075
    02 August 0.070 0.075
    03 September 0.070 0.080
    04 October 0.070 0.080
    05 November 0.070 0.080
    06 December 0.072 0.081
    07 January 0.072 0.081
    08 February 0.072 0.081
    09 March 0.072 0.081
    10 April 0.072 0.081
    11 May 0.072 0.081
    12 June 0.072 0.081
    Sub-total 0.854 0.957
    Grand Total 1.811
    Due to weak internal controls, salary of absent employee was paid in
    unauthorized manner.
    Unauthorized payment of salary to absent employee resulted in loss of
    Rs 1.811 million.
    The matter was reported to the PAO and DDO concerned in August,
    2018. DDO replied that Mst. Sajida Bano Naqvi GGES Khandan was hereby
    compulsory retired from service due to willful absent from duty.
    DAC in its meeting held in January, 2019 directed to expedite the
    recovery from the concerned and produce the record for verification of recovered
    amount 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. 6]

    2.2.4.4 Unjustified expenditure on account of Inspection Allowance to


    the AEOs – Rs 1.616 million
    According to the Government of the Punjab, School Education
    Department‟s letter No.SO (ADP) MISC 409-2012 dated 29.08.2012, Inspection
    45
    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 Bahawalpur, it was observed that five (05) DDOs
    incurred expenditure of Rs 1.616 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. Detail is given
    below:
    (Rupees in million)
    Total amount
    Sr. No. of
    DDOs Period paid during
    No. employees
    vacations
    1 Deputy DEO(EE-M) Yazman 8 2015-18 0.160
    2 DEO(EE-W) Bahawalpur 1 2017-18 1.200
    3 Deputy DEO(EE-W) Bahawalpur City 3 2016-17 0.096
    4 Deputy DEO(EE-M) Hasilpur 5 2015-16 0.130
    5 Deputy DEO(EE-M) Bahawalpur City 3 2015-18 0.030
    Total 1.616
    Due to weak financial controls, Inspection Allowance was granted during
    summer vacations without conducting Inspection of 100% schools.
    Grant of Inspection Allowance during summer vacations without
    conducting inspection of 100% schools resulted in loss of Rs 1.616 million.
    The matter was reported to the PAO and DDOs concerned in August
    2018. Deputy DEO(EE-M) Yazman replied that amount of inspection allowance
    paid in government treasury but no proof of payment shown to audit in support of
    the reply. DEO(EE-W) replied that letter was written to the concerned AEOs for
    provision of reply but no documentary evidence was shown to audit. Deputy
    DEO(EE-W) Bahawalpur (City) replied that all the AEO mentioned by Audit
    now working as SST in various schools were directed to pay the recovery but no
    46
    amount was recovered and paid in government treasury. Deputy DEO(EE-M)
    Hasilpur replied that AEOs drawn inspection allowance during summer vocation
    as they perform duties during vocation period. No documentary proof was shown
    to audit that school were remained opened during summer vocation.
    DAC in its meeting held in January, 2019 directed to expedite the
    recovery from the concerned within a month. No progress was intimated till
    finalization of this Report.
    Audit recommends recovery of Rs 1.616 million from the concerned
    besides fixing responsibility on the person (s) at fault, under intimation to Audit.
    [AIR Para No. 3, 2, 1, 6 &10]

    47
    CHAPTER 3

    3.1 District Education Authority Rahim Yar Khan

    3.1.1 Introduction of the Authority

    District Educaton Authority, Rahim Yar Khan was established on 01.01.2017


    under Punjab Local Government Act 2013. DEA, Rahim Yar 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 Education Authorities are elaborated in the Punjab Local
    Government Act, 2013. According to that the District Education Authority Rahim Yar
    Khan is responsible to:
     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.
     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.
     Perform any other function assigned by the government, a commission or a body
    established by law in the prescribed manner.

    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

    3.1.2 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
    Savings (-) (Savings)
    Salary 10,504.78 9,574.013 -930.771 -8.86%
    Non-salary 214.387 165.330 -49.057 -22.88%
    Development 277.881 275.820 -2.061 -0.74%
    Receipt - - - -
    Total 10,997.048 10,015.163 -981.885 -8.93%
    (Rupees in million)

    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)

    3.1.3 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.
    3.1.4 Brief comments on the status of Compliance with PAC directives
    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.
    Sr. Status of PAC
    Audit Year No. of Paras
    No. Meetings
    1 2017-18 05 PAC not constituted

    50
    3.2.1 AUDIT PARAS
    3.2.1 Fraud / Misappropriation

    3.2.1.1 Misappropriation due to double drawl and fictitious billing –


    Rs 1.445 million

    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.

    Disregard of legal provisions resulted in non production of record to audit


    amounting to Rs 236.215 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 October
    2018. All DDOs replied that all the record was available but no record was
    produced in support of reply.

    DAC in its meeting held in December, 2018 directed to take disciplinary


    actions against the concerned besides production of relevant record. 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, under intimation to Audit.
    [AIR Para: 17, 4, 31, 14, 3, 13, 36, 18, 12, 9, 10, 29, 21, 15, 21 & 1]

    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]

    3.2.3.2 Irregular incurrence of development expenditure without


    detailed design and specifications – Rs 28.942 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 audit of DEA Rahim Yar Khan, it was observed that head teachers
    of schools under administrative control of Dy. DEO (EE-W) and Dy. DEO (EE-
    M) Tehsil Liaqat Pur and Rahim Yar Khan incurred expenditure of Rs 28.942
    million on account of construction / repair of building, soling, class rooms,
    boundary walls, toilet blocks etc. However, the said works were got executed
    without preparation of detail design, rough technical estimates, admin approval of
    the same and post completion evaluation report. Detail is given below:
    (Rupees in million)
    Sr. No. DDOs Amount
    1 Dy. DEO (EE-W) Liaqat Pur 15.155
    2 Dy. DEO (EE-M) Liaqat Pur 11.897
    3 Dy. DEO (EE-W) Rahim Yar Khan 1.890
    Total 28.942
    Due to weak monitoring mechanism, development works were got
    executed without observing approved design and specifications.
    Execution of development works without observing approved design and
    specifications resulted in irregular expenditure of Rs 28.942 million.
    55
    The matter was reported to the PAO and DDOs concerned in October
    2018. Dy. DEOs (EE-W) Liaqat Pur, Dy. DEO (EE-M) Liaqat Pur and Dy. DEO
    (EE-M) Rahim Yar Khan replied that school building area was not sufficient as
    per enrolled students, so the extra rooms were constructed. Replies of DDOs
    were not tenable as construction work was executed without preparation of detail
    design, rough technical estimates and admin approval of the same.
    DAC in its meeting held in December, 2018 directed to get the
    irregularity condoned from the competent authority within a month. No progress
    was intimated till finalization of this Report.
    Audit recommends regularization besides fixing responsibility against the
    person(s) at fault, under intimation to Audit.
    [AIR Para: 20, 16 & 11]

    3.2.3.3 Unauthorized expenditure by School Council beyond


    prescribed limit – Rs 18.126 million
    According to School Council Policy 2007 as amended 2003 in its edition of
    2017 vide clause 4.9 stipulates mode of incurring of financials that school council
    funds will be utilized on prescribed purposes and during a financial year a school
    council can incur up to the maximum of four hundred thousand rupees; the
    approval of the same has been granted vide FD letter No. IT (FD)3-13/2002 dated
    07.01.2004 and dated 29.01.2005.
    During audit of DEA Rahim Yar Khan, it was observed that various
    schools under administrative control of Dy. DEO (EE-W) Rahim Yar Khan and
    Dy. DEO (EE-W) Liaqat pur incurred expenditure of Rs 18.126 million in excess
    of authorized limit of Rs 400,000 during a financial year in violation of above rule.
    Detail is in Annexure-F/RYK.
    (Rupees in million)
    Sr. No. DDOs Financial Year Amount
    1 Dy. DEO(EE-W) RYK 2017-18 6.724
    2 Dy. DEO(EE-W) Liaqat pur 2017-18 9.451
    3 Dy. DEO(EE-M) RYK 2017-18 1.951
    Total 18.126
    Due to financial indiscipline school councils incurred expenditure beyond the
    authorize limit.
    56
    Incurring of funds beyond authorized limits resulted in irregular expenditure of
    Rs 18.126 million.
    The matter was reported to the PAO and DDOs concerned in October,
    2018. DDOs replied that no excess expenditure incurred than prescribed limit as
    provided in NSB manual. Replies were not tenable as excess expenditure was
    incurred beyond the authorized limit.
    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 besides fixing responsibility
    on the person(s) at fault, under intimation to Audit.
    [AIR Para: 12, 16 & 15]

    3.2.3.4 Irregular expenditure due to non-compliance of the Punjab


    Procurement Rules – Rs 15.900 million
    According to Rules 9 and 12 of the Punjab Procurement Rules 2009 and
    the Punjab Procurement Rules 2014, procuring agency shall announce proposed
    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.
    During audit of DEA Rahim Yar Khan, it was observed that various
    DDOs incurred expenditure of Rs 15.900 million on purchase of stationery,
    furniture, repair work of government vehicle and different other store items.
    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 in Annexure-G/RYK.
    Due to weak financial controls, Punjab Procurement Rules were not
    observed.

    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]

    3.2.3.5 Irregular expenditure due to appointment of teachers below


    prescribed qualification – Rs 15.322 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

    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]

    3.2.3.6 Unauthorized retention of public money into DDO account -


    Rs 12.993 million
    According to Rule 2.10(b)(5) of Punjab Financial Rules Vol-I, authorities
    incurring expenditure should see that no money has been drawn from the treasury
    unless it is required for immediate disbursement.
    During audit of DEA Rahim Yar Khan, it was observed that there was a
    huge amount of closing balance of Rs 12.993 million on 30th June, 2018 in the
    bank statements of the following two DDOs. But neither any detail of issued
    cheque was maintained on the cash book, nor any bank reconciliation statement
    was prepared to verify the outstanding balance. Detail is given below:
    (Rupees in million)
    Sr. No. DDOs Amount
    1 Dy. DEO (EE-W) Rahim Yar Khan 3.240
    2 Dy. DEO (EE-M) Rahim Yar Khan 9.753
    Total 12.993
    Due to weak internal controls, public money was retained in DDO bank
    accounts.
    Retention of public money in DDO bank accounts may result in misuse of
    funds.
    The matter was reported to the PAO and DDOs concerned in October,
    2018. Dy. DEO (EE-W) and Dy. DEO (EE-M) Rahim Yar Khan replied that leave
    encashment, financial assistance etc. were paid by the DDOs, so all the payments
    were made after authentication. Replies of DDOs were not tenable as the amounts
    were retained in the accounts of the DDO which were to be distributed amongst
    the retired employees well in time.
    DAC in its meeting held in December, 2018 directed to distribute the cash
    amongst the relevant employees and ensure compliance. No progress was
    intimated till finalization of this Report.
    60
    Audit recommends early disbursement of funds besides fixing
    responsibility against the person(s) at fault, under intimation to Audit.
    [AIR Para: 6 & 7]

    3.2.3.7 Irregular mode of payment – Rs 6.356 million


    According to Rule 4.49(a) of Subsidiary Treasury Rules Punjab all
    payments of Rs 100,000 and above shall not be paid in cash to the
    contractor/supplier and the DDO shall make an endorsement on the bill asking the
    AG Punjab / TAO to issue cross cheque in his favour and then the DDO will
    endorse the cheque to the contractor/supplier against proper endorsement after its
    entry in his cash book.
    During audit of DEA Rahim Yar Khan, it was observed that following
    DDOs made cash payment amounting to Rs 6.356 million to various suppliers for
    purchase of different items, instead of making payments through crossed cheques.
    Detail is given in Annexure-H/RYK.
    (Rupees in million)
    Sr. No. DDOs Amount
    1 Dy. DEO (EE-M) Liaqat Pur 0.976
    2 Dy. DEO (EE-W) Liaqat Pur 5.380
    Total 6.356
    Due to financial indiscipline cash payments were made instead through
    crossed cheques by the department.
    Payments in cash instead of crossed cheques above 100,000 resulted in
    irregular payment of Rs 6.356 million
    The matter was reported to the PAO and DDOs concerned in October
    2018. Dy. DEO (EE-M) Liaqat Pur replied that bills were passed in June 2018.
    However, due to urgent demand of supplier the payment was made in cash.
    Dy. DEO (EE-W) Liaqat Pur replied that cash payments were made on need basis
    for the schools. Replies of the department were not tenable as all the payments
    were made in cash without observing the prevailing rules.
    DAC in its meeting held in December, 2018 directed to provide the
    relevant record in support of reply for compliance of audit para. No progress was
    intimated till finalization of this Report.
    61
    Audit recommends regularization besides fixing responsibility on the
    person(s) at fault, under intimation to Audit.
    [AIR Para: 14 & 15]

    3.2.3.8 Irregular expenditure without immediate requirement and


    in violation of PPRA rule – Rs 5.800 million
    According to para 16.10 (xiii) (b) of the Punjab Budget Manual, purchase
    largely in excess of requirements is a financial irregularity. Furthermore,
    according to Rule 12(2) of Punjab Procurement Rules 2014, any procurement
    exceeding two million rupees shall be advertised on the website of the Authority,
    the website of the procuring agency, if any, and in at least two national daily
    newspapers of wide circulation, one in English and one in Urdu.
    During audit of DEA Rahim Yar Khan, it was observed that CEO (DEA)
    made advance payment of Rs 5.800 million on account of purchase of Hino Bas
    for Special Education Center Khanpur during 2017-18 in irregular manner.
    Scrutiny of record revealed that payment was made on 28.12.17 on the basis of
    simple quotation from Hino Pak Motors for 33 seater bus without adopting any
    tendering process for economic purchase. Furthermore, the bus was lying in
    Rahim Yar Khan for about three to four months idle without any use at Khanpur
    as center was operational in a rented building without having even driver. The
    bus was taken in stock register on 12.05.18 without actual possession of the
    center and warranty period was expired for three months without any running
    which did not make any sense of such urgency of purchase. Detail is given
    below:
    (Amount in rupees)
    Document Document Quotation Company
    Amount S/Tax Total
    No. No. date name
    Hino Pak
    5100081015 28.12.2017 27.03.17 4,957,265 842,735 5,800,000
    Motors
    Due to financial indiscipline bus was purchased without any actual
    requirements and in violation of PPRA rules.

    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]

    3.2.3.9 Unjustified expenditure due to change of cadre - Rs 4.890


    million
    According to letter No. SO (TIBB) 14 – 14 / 1992 (DGHS) dated
    01.10.1992 and No. SOR – III 1 – 14 / 75 dated 17.10.1993, amended rule 11 of
    appointment & contract rule 1974, “Change of cadre is not allowed except prior
    approval of the Chief Minister or if so prescribed in the service rules as method
    of appointment”.
    During audit of DEA Rahim Yar Khan, it was observed that Dy. DEO
    (EE-W) RYK made payment of Rs 4.806 million to Mst. Waseeqa Surawat who was
    appointed as PTC teacher after attaining the professional qualification of CT. The
    department changed her cadre and adjusted as PET teacher on the basis of professional
    qualification of CT instead on the post of relevant qualification of CT.
    Due to weak managerial controls, cadre was changed.
    Change of cadre resulted in irregular payment of Rs 4.890 million.
    The matter was reported to the PAO and DDO concerned in October 2018.
    DDO replied that the teacher was appointed through in-service quota as EST teacher
    on 4.9.1989 and adjusted against the vacant post of PET which was the same scale
    63
    post. In order to rectification of erratic posting she was transferred and adjusted at
    Govt. Girls Elementary School Chak No. 87/P against her original post . Reply was not
    tenable as the teacher did not possess the requisite qualification of PET and her cadre
    was changed without approval of Chief Minister.
    DAC in its meeting held in December, 2018 directed to produce adjustment
    orders of the said teacher within a week. 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: 21]

    3.2.3.10 Irregular expenditure due to unauthorized appointments –


    Rs 4.398 million
    According to Government of the Punjab S&GAD letter No. SOR-III-I-6/89
    dated 28.02.1989, Minister of the concerned department was competent to appoint
    officials in BPS-01 to BPS-05 after relaxation of all conditions of appointment of
    service, prescribed for recruitment in the relevant service rules except qualification.
    During audit of DEA Rahim Yar Khan, it was observed that Mst. Rehana
    Perveen was appointed as EST in BPS-09 in compliance of the orders of the Minister
    of Education Punjab in the office of Deputy DEO (EE-W) Sadiq Abad. Recruitment
    was unauthorized as the Minister of Education could only appoint persons in BPS-01
    to BPS-05 whereas the person was appointed in BPS-09. Detail is given in Annexure-
    I/RYK.
    Due to weak internal controls, person was appointed in higher pay scales than
    authorized by the competent authority.
    Unauthorized appointment of staff resulted in irregular expenditure on pay
    amounting to Rs 4.398 million.
    The matter was reported to the PAO and DDO concerned in October 2018.
    DDO replied that all the appointment was made through the Authority. Reply was not
    tenable as Minister was authorized for approval of BPS 1 to BPS 5 and PST only.

    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]

    3.2.3.11 Unjustified collection and utilization of school bus fund –


    Rs 2.775 million
    According to Rule 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.
    During audit of DEA Rahim Yar Khan, it was observed that Principal
    Government Girls Higher Secondary School Khan Pur collected bus fund from the
    students amounting to Rs 2.775 million without any criteria/specified rates. The funds
    was kept in cash out of which Rs 1.930 million was shown utilized on repair of vehicle
    without maintaining requisite record i.e. Log Book, History Sheet. Furthermore, record
    of balance amount of Rs 844,379 was also not shown.
    Due to melafide contention funds were collected and expenditure was incurred
    in unjustified manner without maintaining essential record.
    Unjustified collection and utilization of bus fund Rs 2.775 million and
    expenditure Rs 1.930 million without maintaining record resulted in irregular
    collection and expenditure.
    The matter was reported to the PAO and DDO concerned in October 2018.
    DDO replied that no amount was allocated in the annual budget or in NSB account by
    the department for the maintenance and repair of school bus. Reply was not tenable as
    collection was made and expenditure was incurred without maintaining essential
    record.
    DAC in its meeting held in December, 2018 directed to inquire the matter
    within a week. No progress was intimated till finalization of this Report.

    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]

    3.2.3.12 Defective tendering and award to self-favored firm –


    Rs 2.378 million
    According to Rule 4 of 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. Further, according to
    Rule 10(1) a procuring agency shall determine specifications in a manner to allow the
    widest possible competition which shall not favour any single contractor nor put others
    at a disadvantage. Furthermore, according to Rule 12(2), any procurement exceeding
    two million rupees shall be advertised on the website of the Authority, the website of
    the procuring agency, if any, and in at least two national daily newspapers of wide
    circulation, one in English and one in Urdu.
    During audit of DEA Rahim Yar Khan, it was observed that CEO (DEA)
    incurred expenditure amounting to Rs 2.378 million on account of purchase of 3-
    Seater Desk Benches purchased through defective tendering process without complete
    purchase committee and awarded to the self-favored firm during 2017-18. Detail is
    given below:
    (Amount in rupees)
    Invoice Gross
    Name of Firm Description S/Order S/tax Total
    date Amount
    M/S Saim 3 seater bench
    06.06.17 64, 377,308 64,142 441,450
    Enterprises desk
    M/S Saim 3 seater bench 77,
    06.06.17 327,000 55,590 382,590
    Enterprises desk 17.11.17
    M/S Saim 3 seater bench
    06.06.17 66, 1,328,123 225,781 1,553,904
    Enterprises desk
    Total 2,032,431 345,513 2,377,944

    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]

    3.2.2.13 Irregular purchase from the black listed firms – Rs 1.165


    million
    According to Rule 2.10 (a) (1) of PFR Vol-I lays down that same vigilance
    should be exercised in respect of expenditure incurred from Government Revenues, as
    a person of ordinary prudence would exercise in respect of the expenditure of his own
    money.”
    During audit of DEA Rahim Yar Khan, it was observed that District
    Education Officer (EE-M) Rahim Yar Khan purchased various items from various
    black listed firms for the period 2010-18. The status of these firms was available on the
    FBR website as “blacklisted”. This resulted into irregular purchase as well as excess
    payment of sales tax.
    Due to negligence of the department purchases were made from blacklisted
    firms.
    Purchases from blacklisted firms resulted in irregular expenditure of Rs 1.165
    million as well as loss of payment of sales tax.
    The matter was reported to the PAO and DDO concerned in October 2018.
    DDO replied that at the times of purchases no firms were blacklisted. Reply was not
    tenable as some firms were blacklisted.
    DAC in its meeting held in December, 2018 directed to make recovery of
    amount of sales tax besides getting the expenditure regularized from the competent
    authority within one month to the extent of blacklisted firm. No progress was intimated
    till finalization of this Report.
    Audit recommends recovery of GST from the concerned besides regularization
    from the competent authority and fixing responsibility against the person(s) at fault,
    under intimation to Audit.
    [AIR Para: 03]

    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]

    3.2.4.2 Loss due to non recovery of savings of Development works –


    Rs 60.095 million
    According to term of release of funds to Executive Engineer Buildings
    Division Rahim Yar Khan all savings would be returned back during 2017-18.

    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]

    3.2.4.3 Unjustified retention of funds of schools shifted to PEF –


    Rs 10.515 million
    According to Rule 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.
    During audit of DEA Rahim Yar Khan, it was observed that various
    primary / elementary schools were handed over to private persons through PEF
    under the administrative control of four DDOs. Furthermore, cash balance of
    Rs 10.515 million was available in the bank accounts of schools shifted to PEF
    70
    and that amount was not transferred to Government treasury. Detail is given
    below:
    (Rupees in million)
    Sr. No. DDOs Unspent Balance
    1 Dy. DEO (EE-M) Rahim Yar Khan 5.079
    2 Dy. DEO (EE-W) Sadiq Abad 2.604
    3 Dy. DEO (EE-W) Rahim Yar Khan 2.423
    4 Dy. DEO(EE-M) Liaqat Pur 0.409
    Total 10.515
    Due to weak financial controls, cash balances of schools (handed over to
    PEF) were not transferred into Government treasury.
    Non transferring cash balances resulted into undue retention of public
    money.
    The matter was reported to the PAO and DDOs concerned in October
    2018. DDOs replied that bank accounts of all Primary Schools which were
    handed over to PEF were frozen as per instructions of the Govt. of the Punjab
    School Education Department. Replies of DDOs were not tenable as the amounts
    were retained in the accounts of the DDO which were to be distributed to
    different schools on need basis.
    DAC in its meeting held in December, 2018 directed to keep the para
    pending till decision of School Education Department Govt. of the Punjab Lahore
    within a month. 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 Paras: 1, 11, 1 & 7]

    3.2.4.4 Unjustified expenditure on account of Inspection Allowance


    to the AEOs – Rs 7.708 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
    71
    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 Rahim Yar Khan, it was observed that eight (08)
    DDOs working incurred expenditure of Rs 7.708 million on account of
    Inspection Allowance during 2016-18 during summer vacations. 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 as schools were closed during period. Detail is given
    below:
    (Rupees in million)
    Sr. No. DDOs Total Amount paid during vacations
    1 DEO (SE) RYK 0.180
    2 Dy. DEO (EE-M) Liaqat Pur 3.813
    3 Dy. DEO (EE-M) Rahim Yar Khan 1.640
    4 Dy. DEO (EE-W) Liaqat Pur 0.750
    5 Dy. DEO (EE-W) Rahim Yar Khan 0.700
    6 Dy. DEO (EE-W) Sadiq Abad 0.285
    7 Dy. DEO (EE-W) Sadiq Abad 0.165
    8 Dy. DEO (EE-W) Liaqat Pur 0.175
    Total 7.708
    Due to weak financial controls, Inspection Allowance was granted during
    vacations without conducting Inspection of 100% schools.
    Grant of Inspection Allowance during summer vacations without
    conducting inspection of 100% schools resulted in loss of Rs 7.708 million.
    The matter was reported to the PAO and DDOs concerned in October
    2018. DDOs replied that inspection allowance paid to AEOs according to policy
    after scrutiny of key performance indicators which would be provided in the next
    meeting. Replies of DDOs were not tenable as no record was provided in support
    of replies.
    DAC in its meeting held in December, 2018 directed to recover the
    amount from the concerned within one month. No progress was intimated till
    finalization of this Report.
    72
    Audit recommends recovery of Rs 7.708 million from the concerned
    besides fixing responsibility on the person (s) at fault, under intimation to Audit.
    [AIR Paras: 06, 13, 03, 05, 03, 05, 04 & 08]

    3.2.4.5 Loss due to non recovery of allowances after regularization


    of service of contract employees – Rs 6.132 million
    According to letter of regularization of service, the appointees shall not be
    entitled to payment of 30 % social security benefit with effect from the date of
    regular appointment in lieu of pension or any other pay package being drawn by
    them during contract period.
    During audit of DEA Rahim Yar Khan, it was observed that following
    DDOs neither recovered overpayment of Rs 6.132 million from fifty eight (58)
    employees who were regularized nor re-fixation were made from DAO. Detail is
    given below:
    (Rupees in million)
    Sr. No DDOs No. of employees Excess payment
    1 Deputy DEO (EE-W) Sadiq Abad 18 1.069
    2 Deputy DEO (EE-W) RYK 04 0.797
    3 Deputy DEO (EE-M) RYK 09 0.476
    4 Deputy DEO (EE-M) LQP 14 0.469
    5 Principal GGHSS Chak 1/P KPR 03 0.210
    6 Headmaster GBHS Bagho Bahar KPR 02 0.132
    7 DEO (S.E) RYK 01 0.173
    8 Deputy DEO (EE-M) RYK 07 2.806
    Total 58 6.132
    Due to weak internal controls, unjustified allowances were paid after
    regularization of services of contract employees.
    Payment of allowances after regularization of services of contract
    employees resulted in loss amounting to Rs 6.132 million.
    The matter was reported to PAO and DDOs concerned in October 2018.
    DDOs replied that service books were sent to the DAO for re fixation and
    recovery of overpaid amount would be provided as received to this office. Deputy
    DEO (EE-M) LQP replied that teachers were working on contract basis and they
    were eligible for SSB but no evidence was provided in support of reply.

    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]

    3.2.4.6 Loss due to payment of irrelevant allowances – Rs 4.289


    million
    According to Notification No. SO (SE-IV)3.84/2016 dated 19.05.2017 the
    posts of „DTEs” have been abolished with effect from 05.05.2017. Furthermore,
    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 following
    DDOs made payment of Rs 4.289 million to two hundred and sixty nine (269)
    employees on account of different allowances which were not admissible to them
    as per rule. DDOs neither recover the same from the pay of said employees nor
    get re-fixed the pay from DAO. Detail is given below:
    (Rupees in Million)
    Sr. No DDOs No. of employees Amount
    1 CEO (DEA) 169 1.681
    2 Deputy DEO (EE-M) RYK 64 2.056
    3 Deputy DEO (EE-W) LQP 11 0.199
    4 Deputy DEO (EE-W) RYK 03 0.272
    5 Deputy DEO (EE-M) LQP 22 0.081
    Total 269 4.289
    Due to weak managerial controls unjustified irrelevant allowances were
    paid to the employees.
    Unjustified payment of irrelevant allowances resulted in over payment of
    Rs 4.289 million.
    The matter was reported to the PAO and DDOs concerned in October
    2018. DDOs replied that irrelevant allowances were paid through pay rolls from
    the DAO and conveyed to concerned to recover the said amount. Replies were
    74
    not tenable as these were the responsibilities of DDOs to keep watch on the
    expenditure.
    DAC in its meeting held in December, 2018 directed to recover the said
    amount from the concerned within one month. 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: 12, 02, 04, 02 & 09]

    3.2.4.7 Loss due to non-deduction of taxes – Rs 3.204 million


    According to finance act 2012 a Provincial Sales Tax (PST) on services
    was imposed by the Government. According to letter No. PRA/WH/DAO-127
    dated 18-11-2015 issued by the Punjab Revenue Authority Multan, the
    withholding agents were liable to ensure that sales tax on services @ 16% is
    deducted and deposited before making any payment.
    During audit of DEA Rahim Yar Khan, it was observed that various
    schools under the administrative control of Dy. DEO (EE-M) Liaqat Pur made
    payment for acquiring services for repair of various heads without deduction of
    taxes of Rs 3.204 million. Detail is as below:
    (Amount in rupees)
    Sr. No Detail of tax Amount
    1 Income Tax 544,022
    2 Sales Tax 934,982
    3 Provincial Sales Tax 1,725,000
    Total 3,204,004
    Due weak internal control payments were made without deduction of
    taxes.
    Non deduction of taxes from the payment resulted in loss of Rs 3.204
    million.
    The matter was reported to the PAO and DDO concerned in October
    2018. DDO replied that challan forms of deduction of the taxes would be
    provided in the next meeting. Reply was not tenable as no recovery was shown.

    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]

    3.2.4.8 Non recovery of registration fee and annual inspection fee


    from private schools – Rs 3.003 million
    According to letter No.S.C (A-1) 7-21/C-1 dated 24.08.1990 issued by the
    Government of the Punjab, one time registration fee and annual inspection fee is
    to be recovered from owners of private schools on following rates:
    Level of Schools Registration Fee Annual Inspection Fee
    Middle Schools 5,000 500
    High Schools 7,000 1,000
    During audit of DEA Rahim Yar Khan, it was observed that District
    Education Officer (Secondary Education) did not recover annual inspection and
    registration fee from 546 private schools according to gazette book issued by the
    Punjab Education Commission for the year 2017-18 as detailed below:
    (Amount in rupees)
    No. of registered No. of Rate of
    Inspection
    private schools schools as Registration Fee
    School Level Difference Fee @ Rs 500 Total
    as per record of per record @ Rs 5000 per
    per school
    DEA of (PEC) etc school
    Elementary 43+42=95 641 546 2,730,000 273,000 3,003,000

    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]

    3.2.4.9 Loss due to excess payment of Income & Sales Tax –


    Rs 2.156 million
    According to Rule 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.
    During audit of DEA Rahim Yar Khan, it was observed that various
    schools, under administrative control of the Dy. DEO (EE-W) Liaqat Pur,
    deposited income tax and sales tax themselves through challans in FBR
    amounting to Rs 2.156 million. But the record showed that the schools did not
    deduct the income tax from the payments of the suppliers/firms providing various
    supplies and services. The school management made payments of the taxes from
    the NSB funds as well resulting in double/ excess payments.
    Due to weak managerial controls double payments of taxes were made
    from the NSB funds.
    Double payments of the taxes from NSB resulted in loss amounting to
    Rs 2.156 million.
    The matter was reported to the PAO and DDO concerned in October
    2018. DDO replied that letter was issued to concerned AEOs for the excess
    payment deposit of Income & Sale Taxes. Reply was not tenable as no recovery
    was shown.
    DAC in its meeting held in December, 2018 directed for early compliance
    of the audit para. No progress was intimated till finalization of this Report.

    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]

    3.2.4.10 Non deposit of Income & Sales Taxes – Rs 2.143 million


    According to Rule 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.
    During audit of DEA Rahim Yar Khan, it was observed that twenty nine
    (29) schools, under administrative control of the Dy. DEO (EE-W) Liaqat Pur,
    did not deposit income tax and sales during 2017-18 for the materials duly
    purchased under various heads i.e construction works and purchase of furniture
    other items etc. amounting to Rs 2.143 million. The schools did not deposit the
    amount of taxes into FBR and there was no record to show even deduction from
    the payment made to the firms. Detail is given in Annexure-K/RYK.
    Due to weak managerial controls Income & Sales tax were not deposited.
    Non deposit of Income & Sales Tax resulted in loss to the funds
    amounting to Rs 2.143 million.
    The matter was reported to the PAO and DDO concerned in October
    2018. DDO replied that letter was issued to concerned AEOs for deposit of
    Income & Sale Taxes. Reply was not tenable as no recovery was shown.
    DAC in its meeting held in December, 2018 directed for early compliance
    the para. No progress was intimated till finalization of this Report.
    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: 12]

    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]

    3.2.3.12 Non-deposit of receipts from canteen into government


    treasury - Rs 1.243 million
    According to Rule 4.1 of PFR Vol-I “each DDO is required to deposit in
    to treasury the Govt. receipts as & when they are realized or maximum within
    seven days of its realization.

    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 District Education Authority, Dera Ghazi Khan

    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

    4.1.2 Comments on Budget and Accounts


    The detail of budget and expenditure is given below in tabulated form:
    Excess /
    2017-18 Budget Actual %
    Savings
    Salary 6,179.824 5,757.143 422.681 6.840
    Non-Salary 101.547 94.674 6.873 6.768
    Development 143.105 63.094 80.011 55.911
    Total 6,424.476 5,914.911 509.565 7.932
    (Rupees in million)

    As per the Appropriation Accounts 2017-18 of the District Education


    Authority, Dera Ghazi Khan, total original budget (Development and Non-
    Development) was Rs 6,424.476 million. Against the budget, total expenditure of
    Rs 5,914.911 million was incurred by the District Education Authority during
    2017-18. Lapse of funds amounting to Rs 509.565 million came to the notice of
    Audit due to inefficient financial management in release of budget by Deputy
    Director (Finance). No plausible explanation was provided by PAO and
    management of the District Education Authority Dera Ghazi Khan. (Annexure-B)

    82
    (Rupees in million)

    Due to inefficient financial management in release of budget by Deputy


    Director (Finance), major portion of funds lapsed as detailed below:
    (i) Excessive budget was blocked by allocating heavy amounts in non-
    development portion which resulted in lapse of Rs 429.554 million (7
    percent).
    (ii) An amount of Rs 80.011 million (56 percent) remained unutilized under
    Grant 36 “Development” due to less development activities.

    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.

    4.1.4 Brief Comments on the Status of Compliance with PAC


    Directives
    The Audit Report pertaining to the following year was submitted to the
    Governor of the Punjab but it has not been presented to the Public Accounts
    Committee.
    Status of Previous Audit Reports
    Sr. Status of PAC
    Audit Year No. of Paras
    No. Meetings
    1 2017-18 07 PAC not constituted

    84
    4.2 AUDIT PARAS

    4.2.1 Non-Production of Record


    4.2.1.1 Non-production of record – Rs 158.969 million
    According to Clause 14 (1) (b) of the Auditor General‟s (Functions,
    Powers and Terms and Conditions of Service) Ordinance 2001, 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 keeping of initial and subsidiary accounts.
    During audit of DEA D.G.Khan, it was observed that the DDOs of
    various departments incurred expenditure of Rs158.969 million during 2017-18,
    but vouched accounts of the expenditure of procurement, contingencies,
    consumption and pay were not produced for audit verification.
    (Rupees in million)
    Sr.
    DDOs Nature of Record Amount
    No.
    1 NSB record 1.268
    Dy. DEO (EE-W) Kot Chutta
    2 18.286
    Vouched Account
    3 GGHSS Vehova 1.432
    4 Inspection Allowance 5.128
    Dy. DEO (EE-M) D.G.Khan
    5 1.691
    School Record
    6 1.00
    7 Dy. DEO (EE-W) Taunsa Vouched Account 12.724
    8 NSB Record 0.436
    9 Arrears of pay and allowance 0.988
    GGHS Shahdan Lund
    10 Vouched Account 0.141
    11 Dy. DEO (EE-M) Taunsa Inspection Allowance 6.551
    12 GGHS Kot Chutta Vouched Account 1.429
    13 GHSS Yaroo Superannuation claims 2.025
    14 Dy. DEO (EE-W) D.G.Khan Arrears Bills 34.844
    15 GGHSS Gaddai Complete Record 71.026
    Total 158.969
    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 158.969 million.
    85
    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
    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: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

    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 7.186 million to the suppliers/service providers/contractors.
    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 Rs 7.186 million besides fixing
    responsibility on the person(s) at fault, under intimation to Audit.
    [AIR Paras: 22,12,13,11,12,18,12,13,11,12,19,21,15,8,21,8,26,29,28,16]
    4.2.2.10 Unauthorized grant of ad hoc allowances – Rs 7.126 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, allocated the funds and allowed withdrawal of an amount of Rs
    7.126 million during 2017-18 on account of ad hoc allowances 2010, 2011, 2012,
    2013, 2014 and 2015 to the employees of 139 DDOs. The said allowances were
    merged in basic pay scale 2017.
    Due to weak financial controls, funds were allocated and expenditure was
    incurred against inadmissible allowances.
    Allocation of funds and incurrence of the expenditure against
    inadmissible allowances resulted in unauthorized payment of Rs 7.126 million.
    The matter was reported to the CEO in August, 2018. DDO did not
    submit replies.
    95
    Despite many efforts, DAC meeting was not convened till finalization of
    this Report.
    Audit recommends fixing responsibility on the person(s) at fault beside
    investigation of the matter for ascertaining factual position, under intimation to
    Audit.
    [AIR Para:12]
    4.2.2.11 Irregular payments in cash instead of crossed cheques –
    Rs 5.445 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 D.G.Khan, it was observed that the following DDOs
    of Education Department made payments of Rs 5.445 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 Dy. DEO (EE-W) Kot Chutta 1.115
    2 GGHSS vehova 0.334
    3 Dy. DEO (EE-W) Taunsa 1.285
    Payment to supplier
    4 GGHS Kot Chutta 1.063
    5 Dy. DEO (EE-W) D.G.Khan 0.570
    6 GGHSS Gaddai 1.078
    Total 5.445
    Due to weak financial management, payments were made in cash instead
    of crossed cheques.
    Payments made to the contractors / employees in cash resulted in irregular
    expenditure of Rs 5.445 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.

    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]

    4.2.2.19 Unauthorized grant of annual increment – Rs 2.212 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 1st of
    December of the year, on completion of at least six months service at a stage in
    the scale.
    During audit of DEA D.G.Khan, it was observed that the following DDOs
    granted annual increment to 331 employees who had not completed the required
    six month service, which resulted overpayment of Rs 2.212 million during 2017-
    18. The detail is given below:
    (Rupees in million)
    Sr. Number of
    DDOs Amount
    No. Employees
    1 Dy. DEO (EE-W) Kot chutta 13 0.056
    2 Dy. DEO (EE-M) D.G.Khan 7 0.022
    79 0.348
    3 Dy. DEO (EE-W) Taunsa
    38 0.123
    4 GGHS Shahdan Lund 4 0.366
    5 GGHS Nutkani 3 0.071
    6 GGHS Shaki Sarwar 2 0.165
    7 Dy. DEO (EE-M) Taunsa 104 0.313
    8 Dy. DEO (EE-M) Kot chutta 39 0.517
    9 Dy. DEO (EE-M) D.G.Khan 42 0.231
    Total 331 2.212
    Due to weak financial management, annual increment was granted to the
    employees who had not completed the six months service during the concerned
    calendar year.

    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

    Due to weak monitoring mechanism, fines imposed were not recovered


    from the employees.
    Non-recovery of fines from the employees resulted in loss of Rs 2.059
    million to the public exchequer.
    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 Rs 2.059 million besides fixing
    responsibility on the person(s) at fault, under intimation to Audit.
    [AIR Paras No:9,7,11,5,7,6,15]
    4.2.2.22 Non-realization of Government revenues - Rs 1.515 million
    According to Rule 14 (d) of the Punjab District Authorities (Accounts)
    Rules 2017, the primary obligation of the Collecting Officers shall be to collect
    receipts in the transparent manners and guard against misappropriation, fraud,
    embezzlement or compromise.
    During audit of DEA D.G.Khan, it was observed that the following DDOs
    of District Education Authority, did not collect the Government receipts of Rs
    1.515 million on account of Inspection fee, registration fee, professional tax and
    penalty during 2010-18. The detail is given below:

    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

    5.1.2 Comments on Budget and Accounts


    The detail of budget and expenditure is given below in tabulated form:
    (Rupees in million)
    Excess (+) / Lapse
    2017-18 Budget Actual
    Lapse (-) (Per Cent)
    Salary 5,385.660 5,172.550 213.110 4
    Non-salary 468.319 76.959 391.360 84
    Development 210.880 113.520 97.360 46
    Total 6,064.859 5,363.029 701.830 12

    111
    (Rupees in million)

    As per the Appropriation Accounts 2017-18 of the District Education


    Authority, Layyah, total original budget (Development and Non-Development)
    was Rs 6,064.860 million. Against the budget, total expenditure of Rs 5,363.030
    million was incurred by the District Education Authority during 2017-18. Lapse
    of funds amounting to Rs 701.830 million came to the notice of audit due to
    inefficient financial management in release of budget by Deputy Director
    (Finance). No plausible explanation was provided by PAO and management of
    the District Education Authority Layyah. (Annexure-B)

    112
    (Rupees in million)

    Due to inefficient financial management in release of budget by Deputy


    Director (Finance), major portion of funds lapsed occurred as detailed below:
    (iii) Excessive budget was blocked by allocating heavy amounts in non-
    development portion which resulted in lapse of Rs 604.480 million (10 per
    cent).
    (iv) An amount of Rs 97.360 million (46 per cent) remained unutilized under
    Grant 36 “Development” due to less development activities.

    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.

    5.1.4 Brief Comments on the Status of Compliance with PAC


    Directives
    The Audit Report pertaining to the following year was submitted to the
    Governor of the Punjab but has not been presented to the Public Accounts
    Committee.
    Status of Previous Audit Reports
    Sr. Status of PAC
    Audit Year No. of Paras
    No. Meetings
    1 2017-18 12 PAC not constituted

    114
    5.2 AUDIT PARAS

    5.2.1 Non-Production of Record


    5.2.1.1 Non-production of record – Rs 223.681 million
    According to Clause 14 (1) (b) of the Auditor General‟s (Functions,
    Powers and Terms and Conditions of Service) Ordinance 2001, 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 keeping of initial and subsidiary accounts.
    During audit of DEA Layyah, it was observed that the following DDOs
    incurred expenditure of Rs 223.681 million during 2017-18, but vouched
    accounts of the expenditure contingencies, unforeseen expenditure and pay and
    allowances were not produced for audit verification.
    (Rupees in million)
    Sr. Amoun
    DDOs Description
    No. t
    1 Dy. DEO (EE-W) Choubara 8.877
    Arrears of Pay and Allowances
    2 DEO (EE-W) Layyah 0.370
    Inspection allowance, Arrears
    3 Dy. DEO (EE-M) Choubara 7.848
    of Pay allowances
    4 HM Special Education Center 0.478
    5 Dy. DEO (EE-M) Layyah Arrears of Pay and Allowances 20.995
    18.765
    6 Dy. DEO (EE-W) Layyah
    NSB Record 4.099
    58.183
    7 CEO (Education) Development record
    48.016
    Arrears of Pay and Allowances 13.572
    Financial Assistant, inspection
    8 Dy. DEO (W-EE) Karor 3.641
    allowance
    Complete record of school 8.600
    9 GGHS Sugar Mills Arrears of Pay and Allowances 1.300
    Inspection Allowance 0.954
    10 Dy. DEO (M-EE) Karor
    27.057
    Arrears of Pay and Allowances
    11 GHSS Ladhana 0.926
    Total 223.681

    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

    5.2.2.1 Unjustified expenditure out of SMC / NSB fund–Rs 33.986


    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 Layyah, it was observed that the following DDOs
    incurred an amount of Rs 33.986 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.
    1 Dy. DEO (EE-W) Choubara Paint, Development work 1.023
    2 Repair and Maintenance 0.727
    Dy. DEO (EE-M) Choubara
    3 Salaries to temporary teacher 0.248
    4 Dy. DEO (EE-W) Karor Civil work, furniture, Misc. work 12.897
    Repair and Maintenance,
    5 Dy. DEO (EE-W) Layyah 11.164
    Development work
    6 Dy. DEO (EE-M) Layyah 7.183
    Contingent expenditure
    7 Dy. DEO (EE-M) Karor 0.744
    Total 33.986
    Due to weak financial management, expenditure was incurred without
    observing codal formalities.
    Non-observance of codal formalities resulted in unjustified expenditure of
    Rs 33.986 million.
    117
    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 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 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:9,27,29,16,16,25,31]
    5.2.2.2 Mis-procurement of items – Rs 16.636 million
    According to Rule 28 (2) of Punjab Procurement Rules 2009 all bidders in
    attendance shall sign an attendance sheet. Further according to Rule 12 (2)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. Further according
    to Rule 9 of Punjab Procurement Rules 2009 (Amended 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 Layyah, it was observed that the following DDOs
    purchased various items valuing Rs 16.636 million during 1993-2018 without
    advertisement. The procurement was neither advertised on the PPRA‟s website
    nor in two national newspapers. In most cases the DDOs incurred expenditure on
    quotations basis by splitting up the bills to avoid tendering process.
    (Rupees in million)
    Sr.
    DDOs Detail Amount
    No.
    1 Furniture 0.383
    HM special Education center Layyah
    2 Hino Bus 5.800
    118
    Sr.
    DDOs Detail Amount
    No.
    3 HM GBHS Chowk Azam 3.051
    4 Dy. DEO (EE-W) Layyah Contingent expenditure 0.361
    5 GGHS Karor 3.929
    6 HM GHSS Jaman Shah Civil works, Distemper 1.075
    7 Electric items 0.254
    GBHS Karor
    8 Furniture 0.872
    9 GHSS Ladhana Lab items, repair of building etc 0.911
    Total 16.636
    Due to weak financial management, expenditure was incurred without
    observing codal formalities.
    Non-observance of the Government instructions resulted in irregular
    expenditure of Rs 16.636 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 the expenditure
    was incurred through quotations. The reply was not tenable as advertisement was
    not in accordance with PPRA rule.
    DAC directed the DDOs to get the matter 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 the expenditure from the competent authority, under intimation
    to Audit.
    [AIR Para: 1,4,1,18,9,12,5,8,16]
    5.2.2.3 Irregular payments in cash instead of crossed cheques –
    Rs 16.073 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 Layyah, it was observed that the following DDOs
    made payments of Rs 16.073 million during 1993-18 to various contractors and
    suppliers on account of contingent expenditure in cash instead of crossed
    cheques.

    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

    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 11.363 million to the suppliers/service providers/contractors concerned.
    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
    started / recovered from the concerned.

    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]

    5.2.2.15 Overpayment due to payment of inadmissible qualification


    allowance – Rs 2.483 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 Layyah, it was observed that the following DDOs
    paid qualification allowance of Rs 2.483 million during 2012-18 on acquiring
    higher qualification to ESE, SESE and SSE. Furthermore, some teachers were
    paid qualification allowances who are 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:
    (Rupees in million)
    Sr. No. DDOs Description Amount
    1 Dy. DEO (EE-W) Choubara 0.170
    2 Dy. DEO (EE-M) Choubara Qualification 0.394
    3 Dy. DEO (EE-W) Karor Allowance 1.404
    4 Dy. DEO (EE-M) Karor 0.515
    Total 2.483
    Due to weak financial management, inadmissible qualification allowance
    was paid.

    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]

    5.2.2.17 Unauthorized payment of salaries during absent from duty -


    Rs 2.261 million
    According to rule 2.33 of PFR Vi-I, every Drawing and Disbursing Officer
    signing and authorizing the payment for salary and bonus. Contingent account, work
    bill, grants bill and travelling allowance bill shall be personally responsible for any
    erroneous payment and claim of bill.
    During audit of DEA Layyah, it was observed that the Headmaster GHSS
    Ladhana, District Layyah did not deducted the salaries or imposed fine of Rs
    2.261 million on the teachers and staff who remained absent in various spells
    during 2001-18. Some teachers were shown on exam duty whereas no such
    order/relieving was on record.

    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

    6.1.2 Comments on Budget and Accounts


    The detail of budget and expenditure is given below in tabulated form:
    (Rupees in million)
    2017-18 Budget Actual Excess / Savings %
    Salary 6,401.258 6,382.146 19.112 0
    Non-Salary 423.299 276.826 146.473 35
    Development 47.697 27.008 20.689 43
    Total 6,872.254 6,685.980 186.274 3
    Receipts - - - -

    142
    (Rupees in million)

    As per the Appropriation Accounts 2017-18 of the District Education


    Authority, Muzaffargarh, total original budget (Development and Non-
    Development) was Rs 6,872.254 million. Against the budget, total expenditure of
    Rs 6,685.980 million was incurred by the District Education Authority during
    2017-18. Lapse of funds amounting to Rs 186.274 million came to the notice of
    audit due to inefficient financial management in release of budget by Deputy
    Director (Finance). (Annexure-B)

    143
    (Rupees in million)

    Due to inefficient financial management in release of budget by Deputy


    Director (Finance), major portion of funds lapsed as detailed below:
    (i) Excessive budget was blocked by allocating heavy amounts in non-salary
    portion which resulted in lapse of Rs 146.473 million (35 per cent).
    (ii) An amount of Rs 20.689 million (43 per cent) remained unutilized under
    Grant 36 “Development” due to less development activities.

    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.

    6.1.4 Brief Comments on the Status of Compliance with PAC


    Directives
    The Audit Report pertaining to the following year was submitted to the
    Governor of the Punjab but has not been presented to the Public Accounts
    Committee.
    Status of Previous Audit Reports
    Sr. No. Audit Year No. of Paras Status of PAC Meetings
    1 2017-18 11 PAC not constituted

    145
    6.2 AUDIT PARAS

    6.2.1 Non-Production of Record


    6.2.1.1 Non-production of record – Rs 208.479 million
    According to Clause 14 (1) (b) of the Auditor General‟s (Functions,
    Powers and Terms and Conditions of Service) Ordinance 2001, 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 keeping of initial and subsidiary accounts.
    During audit of DEA Muzaffargarh, it was observed that the following
    DDOs incurred expenditure of Rs 208.479 million during 2012-18, but vouched
    accounts of the expenditure of procurement, contingencies, consumption and pay
    and allowances were not produced for audit verification.
    (Rupees in million)
    Sr.
    DDOs Nature of Record Amount
    No.
    Payment of Pension contribution 29.001
    1 D.E.O (EE-W) M.Garh
    2.704
    GHSS Chowk Sarwar 1.647
    2
    Shaheed Arrears of Pay
    3 Dy. DEO (EE-W) Kot Addu 4.704
    4 GGHS Mochi wala 0.906
    Adjustment of inspection 0.771
    5 Dy. DEO (EE-W) Ali Pur
    allowance
    Inspection allowance, Arrears of 86.585
    6 Dy. DEO (EE-M) Kot Addu
    pay
    7 CEO (DEA) Construction work 20.587
    Adjustment of inspection 2.320
    8 Dy. DEO (EE-M) M.garh
    allowance
    9 Dy. DEO (EE-M) Ali pur Vouched account 19.265
    10 GGHS Mahra Faroog-e-Taleem Fund 0.318
    Adjustment of inspection 2.079
    allowance
    11 Dy. DEO (EE-W) Jatoi
    Arrears of Pay 18.538
    Vouched account 1.301
    12 Dy. DEO (EE-M) Arrears of Pay 13.174
    146
    Sr.
    DDOs Nature of Record Amount
    No.
    Muzaffargarh
    2.834
    13 GGHS Belay Wala
    Contingent expenditure 0.124
    14 GBHS Mehmood Kot Arrears of Pay 1.621
    Total 208.479
    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 208.479 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 to inquire the matter, fixing 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: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]

    6.2.2.19 Non-maintenance of record of security deposits – Rs 1.810


    million
    According to 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 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 Muzaffargarh, it was observed that CEO DEA,
    obtained an amount of Rs 1.81 million on account of security deposit from
    contractor during 2017-18. But security deposit register which contains

    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

    7.1.2 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 %
    Savings
    Salary 3,662.582 3,285.711 376.871 10
    Non-Salary 179.178 156.765 22.413 13
    Development 44.613 23.111 21.502 48
    Total 3,886.373 3,465.587 420.786 11
    Receipts - - - -

    176
    (Rupees in million)

    As per the Appropriation Accounts 2017-18 of the District Education


    Authority, Rajanpur, total original budget (Development and Non-Development)
    was Rs 3,886.373 million. Against the budget, total expenditure of Rs 3,465.587
    million was incurred by the District Education Authority during 2017-18. Lapse
    of funds amounting to Rs 420.786 million came to the notice of audit due to
    inefficient financial management in release of budget by Deputy Director
    (Finance). (Annexure-B)

    177
    (Rupees in million)

    Due to inefficient financial management in release of budget by Deputy


    Director (Finance), major portion of funds lapsed occurred as detailed below:
    (i) Excessive budget was blocked by allocating heavy amounts in non-
    development portion which resulted in lapse of Rs 399.284 million
    (23 per cent).
    (ii) An amount of Rs 21.502 million (48 per cent) remained unutilized under
    Grant 36 “Development” due to less development activities.

    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.

    7.1.4 Brief Comments on the Status of Compliance with PAC


    Directives
    The Audit Report pertaining to the following year was submitted to the
    Governor of the Punjab but has not been presented to the Public Accounts
    Committee.
    Status of Previous Audit Reports
    Sr. Status of PAC
    Audit Year No. of Paras
    No. Meetings
    1 2017-18 12 PAC not constituted

    179
    7.2 AUDIT PARAS

    7.2.1 Non-Production of Record


    7.2.1.1 Non-production of record – Rs 89.777 million
    According to Clause 14 (1) (b) of the Auditor General‟s (Functions,
    Powers and Terms and Conditions of Service) Ordinance 2001, 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 keeping of initial and subsidiary accounts.
    During audit of DEA Rajanpur, it was observed that the DDOs of various
    departments incurred expenditure of Rs 89.777 million during 2017-18, but
    vouched accounts of the expenditure of contingencies, procurement, consumption
    and pay and allowances were not produced for audit verification.
    (Rupees in million)
    Sr.
    DDOs Nature of Record Amount
    No.
    1 CEO, DEA TA and Honoraria 1.240
    2 Dy. DEO (MEE) Rojhan Inspection allowance 2.084
    3 GHS Muhammad Pur Transferred to DO Building 0.050
    4 Dy. DEO (MEE) Jampur Arrears Adjustment Bills 10.010
    5 Dy. DEO (WEE) Jampur Inspection allowance 2.430
    6 Dy. DEO (MEE) Rajanpur Inspection allowance 3.760
    7 Dy. DEO (WEE) Rajanpur Inspection allowance 1.545
    8 Dy. DEO (WEE) Rajanpur Arrears Adjustment Bills 35.214
    9 Dy. DEO (WEE) Rojhan Arrears bills and leave encashment 20.306
    GBHSS Tariq Shaheed Kot Leave encashment 2.414
    10
    Mithan Arrears Adjustment Bills 3.800
    11 Arrears Adjustment Bills 0.192
    GGHS Harrand
    12 Contingency and Pay & allowances 6.732
    Total 89.777
    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 89.777 million.

    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.

    [AIR Paras: 9,6,11,22,17,16,3,15,14,1,1,3,10,11]

    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]

    7.2.2.4 Unauthorized payment of inadmissible pay and allowances –


    Rs 11.522 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. According to rule 1.7 of Punjab TA
    rules, a controlling officer in order to ensure that traveling allowance is not
    turned into a source of profit. Further according to Rule 2.10 (A)(6) of PFR Vol-
    I, The amount of allowances, such as travelling allowances, granted to meet
    expenditure of a particular type should not on the whole be sources of profit to
    the recipients. Further 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.
    During audit of DEA Rajanpur, it was observed that DDOs of District
    Education Authority, allowed payment of Charge allowance, inspection
    184
    allowance, Hill allowance, Qualification allowance, Ad hoc allowances etc.
    amounting to Rs 11.522 million during 2017-18, which were not admissible.
    (Annexure-U/RP)
    Due to weak financial controls, payment of inadmissible allowances was
    made.
    Payment of inadmissible allowances resulted in loss of Rs 11.522 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 recovery of Rs 11.522 million, besides fixing
    responsibility on the person(s) at fault, under intimation to Audit.
    [AIR Paras: 5,6,10,1,2,5,8,18,19,3,5,9,12,15,17,5,2,5,15,16,1,4,7,12,
    15,1,2,5,10,16,22,5,6,7,4,8,9,11,12,17,18,19,10,1,2,2,4,11]
    7.2.2.5 Expenditure without advertisement on PPRA website -
    Rs 10.510 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 Rajanpur, it was observed that the following
    Officers of District Education Authority, incurred an expenditure of Rs 10.510
    million for purchase of various items without tender advertisement on PPRA
    website by splitting and without the following advertisement procedure. The
    detail is given below:
    (Rupees in million)
    Sr.
    DDOs Description Amount
    No.
    1 CEO, DEA 2.340
    Furniture, Plant and Machinery,
    2 HM GHS Muhammad Pur 2.001
    Stationery, Others, COS
    3 HM GHS Allah Abad 1.004

    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.

    Audit recommends fixing the responsibility on the Officer concerned


    besides regularization of the expenditure, under intimation to Audit.
    [AIR Paras:1,1,1,6,2,3,8,13,5]
    7.2.2.6 Unauthorized payment of conveyance allowance –
    Rs 9.407 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.

    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]

    7.2.2.10 Unauthorized payments of salaries against bogus


    appointments - Rs 1.794 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 Rajanpur, it was observed that the following DDOs
    allowed pay and allowances amounting Rs 1.794 million to the detailed below
    teachers during the period mentioned against each out of cost centers. But the
    same teachers were appointed through bogus orders and joined the duties on
    3.8.2017. The names of teachers were not mentioned in merit list of competent
    authority. And Dy DEO W-EE Roojhan District Rajanpur confirmed the fake
    appointment after enquiry vide letter No. 9147 dated 20.10.18. The payment was
    illegal and unauthorized, Government sustained a loss.

    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

    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 1.794 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: 1,1]
    7.2.2.11 Unjustified purchases of store items – Rs 1.537 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 Rajanpur, it was observed that the following DDOs
    purchased stores items of Rs 1.537 million during 2017.18, was drawn on
    191
    account of purchase of detailed below items but the stock entry along with
    certificate from the employee/ store keeper receiving delivery of the purchased
    items was not available to verify the purchase. Further issuance record along with
    request/demands and issuance approved indents/acknowledgement of end user
    was not maintained and not produced for audit scrutiny. The amount was drawn
    against Uniform/ stationary/ bags etc for students but rate and quantity was not
    mentioned and distribution record along with parentage NIC and receiving was
    not available.
    (Amount in rupees)
    Sr. Nature of items shown
    DDOs Total
    No purchased
    1 CEO, DEA Stores, stationery 727,909
    Stores, electric items,
    2 GGHS Harrand 500,345
    uniform for students etc.
    3 GGHSS Dajal Stores, stationery 308,980
    Total 1,537,234
    Due to weak financial management, proper stock entry of medicine was
    not maintained and no consumption record was maintained.
    Incurrence of expenditure without maintenance of stock register resulted
    in irregular expenditure of Rs 1.537 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 fixing responsibility on the person(s) at fault besides
    regularization of the expenditure, under intimation to Audit.
    [AIR Paras: 12,9,9]

    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)

    As per Appropriation Accounts 2017-18 of the District Education


    Authority Chiniot, total budget (Development & Non-Development) was
    Rs 2,979.417 million. Against the final budget, total expenditure of Rs 2,556.584
    million was incurred by the District Education Authority during 2017-18. A
    budget lapse of Rs 422.833 million came to the notice of Audit due to inefficient
    financial management in release of budget by Authorities. No plausible
    explanation was provided by the PAO and management of District Education
    Authority (Annexure-B). The comparison of budget and expenditure for FY 2017-
    18 showing huge lapse is given in the following graph:

    195
    (Rupees in million)

    The comparative analysis of the budget and expenditure of current and


    previous financial years is depicted as under:
    (Rupees in million)

    8.1.3 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.
    196
    8.1.4 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 11 PAC not constituted

    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

    Due to weak internal controls, excess expenditure was incurred than


    authorized/permissible limit.
    Incurrence of expenditure excess than authorized / permissible limit
    resulted in irregular expenditure amounting to Rs 8.368 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: 3, 5, 3, 4, 4]
    8.2.2.11 Expenditure through irregular School Councils – Rs 6.442 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 Assistant Education Officer (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.
    School Councils of 24 primary / elementary schools under
    administrative control of different DDOs of District Education Authority, Chiniot
    remained working even after expiry of tenure of two years. Hence, expenditure of
    Rs 6.442 million was incurred by irregular School Councils during 2017-18. The
    detail is as under:

    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

    4 Deputy District Education Officer (EE-W), Bhowana 17 3.673 - 3.673


    Total 24 6.442 - 6.442

    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 6.442 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 constitution of new school councils besides
    regularization of expenditure from the Competent Authority.
    [AIR Paras: 3, 6, 6, 7]
    8.2.2.12 Payment of inadmissible pay and allowances – Rs 5.188 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.
    One hundred and seventy-seven employees working under the
    administrative control of different DDOs of District Education Authority, Chiniot
    withdrew excess pay and allowances amounting to Rs 5.188 million due to
    various reasons i.e. excess payment of salaries after regularization, withdrawal of
    inadmissible Personal Allowance, Inspection Allowance, Charge Allowance,
    Incentive Allowance, Risk Allowance and Adhoc Relief Allowance 2010.
    (Annexure-E/CHN)

    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

    Due to weak internal controls and negligence, fine/penalty money was


    not recovered from the defaulters and income source was not auctioned.
    Non-recovery of fine / penalty from defaulters and non-auction of source
    of income resulted in loss of Rs 3.731 million to the 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 fixing responsibility on the person(s) at fault besides
    recovery from the concerned.
    [AIR Paras: 6, 12, 3, 5, 7, 15, 12, 3, 9, 2, 10, 10]

    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

    Due to weak financial management, unspent funds were returned before


    completion of schemes.
    Return of unspent funds before completion of schemes resulted in lapse
    of development funds amounting to Rs 5.946 million.
    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 retrieval of funds from Government of the Punjab for
    early completion of schemes.
    [AIR Para: 5]
    8.2.3.4 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

    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)

    As per Appropriation Accounts 2017-18 of District Education Authority,


    total original budget (Development & Non-Development) was Rs 17,329.613
    million, Supplementary Grant of Rs 41.565 million was provided and the final
    budget was Rs 17,371.178 million. Against the final budget, total expenditure of
    Rs 14,600.825 million was incurred by the District Education Authority during
    2017-18. A budget lapse of Rs 2,770.353 million came to the notice of Audit due
    to inefficient financial management in release of budget by Authorities. No
    plausible explanation was provided by the PAO and management of District
    Education Authority (Annexure-B). The comparison of budget and expenditure
    for FY 2017-18 showing huge lapse is as under:

    225
    (Rupees in million)

    The comparative analysis of the budget and expenditure of current and


    previous financial years is depicted as under:
    (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

    No plausible justification was forthcoming from financial records of


    DEA, Faisalabad.
    Due to malafide intention of management, opening cash balance was
    shown less in revised budget estimates.

    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

    Due to weak internal controls and poor monitoring mechanism,


    expenditure was incurred beyond the competence of School Councils.
    Incurrence of expenditure beyond the competence/prescribed limit
    resulted in irregular expenditure amounting to Rs 28.076 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
    School Councils funds were released in instalments in different times and School
    Councils utilized the available funds according to the actual requirements. The
    reply was not tenable because the School Councils incurred expenditure over and
    above their authorization for each financial year. DAC directed the District
    Officer concerned to probe the matter at appropriate level besides getting the
    expenditure regularized 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: 1, 7,8, 9,17]
    9.2.2.5 Irregular appointment of teachers having irrelevant qualifications –
    Rs 21.565 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

    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

    Due to negligence and weak internal controls, educators were appointed


    on the basis of irrelevant qualifications.
    Appointment on the basis of irrelevant qualifications and withdrawal of
    salaries amounting to Rs 21.565 million resulted in irregular expenditure.
    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
    matter was pending in the Court and decision was awaited. Audit stressed to
    probe the matter for fixing responsibility against the person(s) involved in
    appointment of ineligible personnel besides active pursuance of the matter. 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 investigation and fixing responsibility on the
    person(s) at fault.
    [AIR Paras: 4, 3, 14, 3, 6]

    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

    Due to negligence, supporting record of expenditure incurred through


    School Council was not maintained.
    Non-maintenance of record of expenditure incurred through School
    Councils amounting to Rs 7.181 million resulted in irregular expenditure.
    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 relevant
    241
    record had been maintained and would be shown to Audit. The reply was not
    tenable because the requisite record was not produced to Audit for verification in
    support of reply. DAC directed the DDO to produce record in support of reply to
    Audit for verification. No progress was intimated to Audit till finalization of this
    Report.
    Audit recommends regularization of expenditure besides maintenance
    and provision of prescribed record to Audit.
    [AIR Para: 7]
    9.2.2.9 Irregular cash payments – Rs 5.718 million
    According to Rule 4.49(a) of the Punjab 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. Furthermore, according to
    Rule 4(1)(b) of the Punjab District Authorities (Accounts) Rules, 2017, payments
    exceeding Rs 1,000 from Local Fund of a District Authority shall be made
    through crossed non-negotiable cheque.
    During the audit of DEA, Faisalabad, it was observed that head teachers
    of 27 primary and elementary schools under the administrative control of DDEO
    (EE-M), Samundari made payment of Rs 5.718 million to different
    suppliers/contractors for purchase of weather shield, building material, tablet
    phones, desk benches, stationery etc. during 2015-18. However, scrutiny of bank
    statement of non-salary bank accounts revealed amount was withdrawn by the
    head teachers in cash and payments were also made in cash instead of making
    payments through crossed cheques to suppliers / contractors in violation of above
    mentioned rules. (Annexure-I/FSD)
    Due to weak internal controls, payments to the suppliers/contractors
    were made in cash.
    Cash payments of Rs 5.718 million in violation of rules resulted in
    irregular payments to the suppliers/contractors concerned.

    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

    Due to weak monitoring mechanism, private schools were not got


    registered by Education Authorities.
    Non-registration of private schools resulted in non-realization of revenue
    amounting to Rs 2.475 million besides non-supervision and non-assessment of
    service delivery by these unregistered schools.

    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.

    [AIR Paras: 2, 5, 5, 8, 13]

    9.2.2.18 Irregular deposit of Government receipt into DDO account –


    Rs 1.957 million
    According to Rule 15(d) of the Punjab District Authorities (Accounts) Rules,
    2017, the drawing and disbursing officer shall be responsible to maintain cash book,
    promptly record entries of each transaction of amount withdrawn, disbursed and
    credited to the local fund. Furthermore, according to Rule 11(2) of the Rules ibid, the
    Chief Executive Officer shall ensure that any sums due to a District Authority are
    promptly realized and credited to the local fund and the amounts reported to the local
    fund, as reported by the accounts officer, are reconciled or verified with the records on
    monthly and annual basis.
    CEO, DEA, Faisalabad made procurement of material for Information
    Technology Laboratories (IT Labs) of various Government elementary/high schools of
    Faisalabad. However, two suppliers made supplies of material after lapse of stipulated
    supply dates for which late delivery charges amounting to Rs 1.957 million were
    recovered from them but the same were deposited into the commercial bank account of
    the DDO instead of depositing into local fund / Government account. Furthermore, this
    receipt was also not recorded in the cash book of DDO, which could have led to
    misappropriation of receipts had the issue been not pointed out. The detail is as under:
    (Rupees in million)
    Sr. Name of Instrument No. & Deposit
    DDO Bank Account Amount
    No. Supplier Date Date
    M/s Pay Order
    1 Technosol No.12061611 dated 1.702
    BOP D. Ground
    (Pvt.) Ltd.
    11.05.2018
    21.05.2018 Faisalabad A/C No.
    Pay Order
    M/s Sicom 5010028866700021
    2 No.104925951 0.255
    Traders
    dated 14.05.2018
    Total 1.957

    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

    Due to weak administration and poor monitoring mechanism,


    expenditure was incurred without observing STR.
    Incurrence of expenditure of Rs 11.408 million without observing STR
    resulted in non-compliance of instructions.
    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
    Government policy required appointment of minimum four teachers in each
    school. Posts of teachers are sanctioned by the Finance Department in each and
    every school irrespective of their enrollment. The reply was not tenable because
    STR was not observed while posting the teachers. DAC decided to take up the
    matter with School Education Department for rationalizing the policy regarding
    posting of minimum four teachers in the schools having low enrollment of
    students. No progress was intimated to Audit till finalization of this Report.
    262
    Audit recommends fixing responsibility on the person(s) at fault besides
    maintaining prescribed STR.
    [AIR Para: 8]

    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

    Due to weak financial management, amount was withdrawn out of NSB


    Grant without maintenance of record.
    Non-maintenance of supporting record resulted in loss to the public
    exchequer amounting to Rs 1.550 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 stock
    register had already been made. The reply was not tenable because expenditure
    was incurred without maintenance of requisite record and no documentary
    evidence was provided in support of reply. DAC directed DDOs concerned to
    provide the requisite record to Audit for verification besides regularization of
    expenditure from the Competent Authority. No progress was intimated to Audit
    till finalization of this Report.
    Audit recommends maintenance / production of relevant record for
    verification besides fixing responsibility on the person(s) at fault.
    [AIR Paras: 11, 4, 3, 8]
    9.2.4.4 Irregular payment of salaries without performing duty in District
    Education Authority – Rs 0.986 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.
    Chief Executive Officer, District Education Authority, Faisalabad paid
    salaries amounting to Rs 0.986 million to Mr. Muhammad Khalid, Registrar
    during
    267
    2017-18. However, scrutiny of attendance register revealed that he did not
    perform duties in CEO, District Education Authority (DEA) office during that
    period.
    Due to weak internal controls, salaries were paid without performing
    duty in District Education Authority, Faisalabad.
    Payment of salaries without performing duty at DEA, Faisalabad
    resulted in irregular payment amounting to Rs 0.986 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 the said
    employee was deputed on stopgap administrative arrangement in the office of the
    Deputy Secretary School Education Department Lahore Vide order Dated
    04.08.2016, letter No. Mse/DSG, dated 04.01.2017, Letter No. DSG/MISE/2017,
    dated 30.01.2017 for the period from 05.08.2016 to 31.12.2017 and in the office
    of the under Secretary (Lit), Government of the Punjab School Education
    Department Lahore for the period from 01.01.2018 to 14.11.2018. The reply was
    not tenable because no documentary evidence was produced in its support.
    Further, the employee drew pay beyond the permissible limit of three months for
    general duty / shifting of headquarters. DAC observed that it was a wrong practice
    which must be discontinued. DAC further directed to obtain the attendance record
    of the employee to verify his services. 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 the matter.
    [AIR Para 13]

    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)

    As per Appropriation Accounts 2017-18 of the District Education


    Authority, Jhang, total original budget (Development & Non-Development) was
    Rs 6,184.500 million, Supplementary Grant of Rs 622.010 million was provided
    and the final budget was Rs 6,806.510 million. Against the final budget, total
    expenditure of Rs 6,520.621 million was incurred by the District Education
    Authority during 2017-18. A budget lapse of Rs 285.889 million came to the
    notice of Audit due to inefficient financial management in release of budget by
    Authorities. No plausible explanation was provided by the PAO and management
    of District Education Authority (Annexure-B). The comparison of budget and
    expenditure for FY 2017-18 showing huge lapse is as under:

    271
    (Rupees in million)

    The comparative analysis of the budget and expenditure of current and


    previous financial years is depicted as under:
    (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

    10.2.1 Misappropriations / Fraud


    10.2.1.1 Withdrawal of DEA funds by Executive Engineer – Rs 67.140
    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.
    District Education Authority, Jhang allocated funds against Cost Center
    JY-8996 for execution of development works / schemes during 2017-18.
    However, Executive Engineer, Building Division, Jhang utilized funds amounting
    to
    Rs 67.140 million against execution of development works from the said Cost
    Center by submitting claims of the contractors directly to District Account Office,
    Jhang without approval / sanction of authorized incumbent or Competent
    Authority of District Education Authority. Furthermore, the record of utilization
    of these funds was also not available with the District Education Authority.
    Due to financial indiscipline and negligence, District Education
    Authority‟s funds were utilized by the Building Department without authority.
    Utilization of fund of District Education Authority by Buildings
    Department without authority resulted in unauthentic utilization of funds
    amounting to Rs 67.140 million.
    The matter was reported to the PAO and DDO concerned in November,
    2018.

    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

    Due to violation of Government instructions, excess expenditure was


    incurred than authorized/permissible limit.
    Incurrence of expenditure excess than authorized / permissible limit
    resulted in irregular expenditure amounting to Rs 5.570 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.
    [AIR Paras: 2, 1, 15]

    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

    Due to violation of Government instruction and negligence, payment of


    inadmissible allowances was made to employees and necessary deduction were
    also not be made from salaries.
    Payment of inadmissible allowances and non-deduction of House Rent
    Charges resulted in excess payment to the employees amounting to Rs 2.960
    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 payment amounting to Rs 2.960
    million at the earliest from the employees concerned.
    [AIR Paras: 9, 8, 10, 7, 9, 13, 5, 2, 5, 3, 10, 12, 8]
    10.2.2.16 Irregular procurements without adopting proper purchase
    procedure – Rs 2.555 million
    According to Rules 4 10(1) and 25(2) of PPRA 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. A procuring agency shall determine specifications in a manner to
    allow the widest possible competition which shall not favour any single contractor
    nor put others at a disadvantage.
    During the audit of DEA, Jhang, it was observed that head teachers of 45
    elementary and primary schools under the administrative control of DDEO
    (EE-W), Jhang and (EE-M), Ahmad Pur Sial incurred expenditure of Rs 2.555
    million on procurement of smartphones, LED TV, furniture, fixtures, computers
    etc. during 2017-18. Contrary to the above provisions, procurement was made
    292
    without specifying any specifications of goods so procured which resulted in
    unhealthy price competetion. The detail is as under:
    (Rupees in million)
    Sr. No. DDO No. of Schools Amount
    Deputy District Education Officer
    1 37 2.159
    (EE-W), Jhang
    Deputy District Education Officer
    2 8 0.396
    (EE-M), Ahmad Pur Sial
    Total 45 2.555
    Due to financial mismanagement and violation of rules, procurement
    was made through doubtful procurement process and unhealthy competitive
    bidding.
    Procurement through unhealthy procurement procedure and without
    proper specifications resulted in irregular/uneconomical expenditure amounting to
    Rs 2.555 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 regularization of expenditure from the Competent Authority.
    [AIR Paras: 5, 5]
    10.2.2.17 Irregular cash payments – Rs 1.771 million
    According to Rule 4.49(a) of the Punjab 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.
    Three DDOs of District Education Authority, Jhang made payment of
    Rs 1.771 million to different suppliers / contractors during 2014-18. Contrary to
    293
    the above, bank statements showed that whole amount was withdrawn by the head
    teachers in cash and payments were also made accordingly in cash instead of
    through crossed cheques or direct vendor payments to suppliers / contractors. The
    detail is as under:
    (Rupees in million)
    Sr. No. Name of DDO Period Amount
    1 Deputy District Education Officer (EE-W), Shorkot 2017-18 0.447
    2 Principal, Government Comprehensive Model High School, Jhang 2015-18 0.772
    3 Headmaster, Government Special Education Centre, Ahmad Pur Sial 2014-15 0.552
    Total 1.771

    Due to violation of rules, payments to the suppliers / contractors were


    made in cash instead of payment through crossed cheque or vendor payment
    directly through DAO.
    Cash payments of Rs 1.771 million in violation of rules resulted in
    irregular payments to the suppliers / 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.
    Audit recommends regularization of expenditure from the Competent
    Authority besides fixing responsibility on the person(s) at fault.
    [AIR Paras: 11, 4, 3]
    10.2.2.18 Irregular expenditures under head of POL – Rs 1.518 million
    According to Para 5 of Government of the Punjab, Special Education
    Department Letter No. SO (SE) 2-78/2008(Vol.III), the route of the bus will be
    recommended by the School Management Council and approved by District
    Education Officer. In case the School Management Council is unable to take
    decision within 5-days of submission of a proposal then head of the institution
    will refer matter to the EDO (CD) concerned to take a decision. Further,
    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 /
    294
    milometer of all the vehicles under use in the Government offices to minimize the
    chances of pilferage / misappropriation of fuel.
    Three DDOs of District Education Authority, Jhang including Chief
    Executive Officer, Deputy District Education Officer and Headmaster,
    Government Special Education Centre, incurred expenditure amounting to Rs
    1.518 million on POL of vehicles without sealing of speedometers of motor
    vehicles. Furthermore, Headmaster of Special Education Centre incurred
    expenditure on POL without recommendation of route of student bus from School
    Council duly approved by the District Education Officer concerned. The detail is
    given below:
    (Rupees in million)
    Sr. No. Name of DDO Amount
    1 Chief Executive Officer, District Education Authority, Jhang 0.355
    2 Headmaster, Government Special Education Centre, Ahmad Pur Sial 0.739
    3 Deputy District Education Officer (EE-M), 18-Hazari 0.424
    Total 1.518
    Due to weak internal controls, expenditure on POL of vehicles was
    incurred without sealing of speedometers and approval of route of the bus by the
    Competent Authority / forum.
    Expenditure on POL without sealing of speedometers and non-approval
    of route from the Competent Authority / forum resulted in irregular expenditure
    amounting to Rs 1.518 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 and approval of route
    of bus from the Competent Authority besides sealing of speedometers of the
    vehicles.
    [AIR Paras: 15, 01, 18]

    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

    Due to weak monitoring mechanism of the management, funds were not


    provided for missing facilities of the schools.
    Non-provision of funds amounting to Rs 33.800 million for construction
    of boundary walls of school resulted in depriving the students from basic
    necessity and security.
    The matter was reported to the PAO and DDOs concerned in October
    and November, 2018.

    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

    According to Rule 8 (3&5) of the Punjab Local Government Budget


    Rules, 2017, The Drawing and Disbursing Officer shall incur expenditure strictly
    against the allocation under the relevant object code and in accordance with the
    rules and keep in safe custody the departmental expenditure record.

    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

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    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:

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    (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

    Due to negligence, funds were utilized and expenditure was incurred


    through School Councils without maintenance of supporting record.
    Utilization of funds through School Councils without maintenance of
    record resulted in irregular expenditures amounting to Rs 3.117 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 maintenance and provision of prescribed record.
    [AIR Paras: 15, 8]
    10.2.4.8 Non-availability of service record of employees and payment of
    salaries – Rs 2.866 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 and misappropriation. 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.
    During the audit of DEA, Jhang, it was observed that DDEO (EE-M),
    Ahmad Pur Sial made payment of pay and allowances to 13 employees amounting
    to Rs 2.866 million during financial year 2017-18. However, payment was made
    without availability of service record of the employees. Resultantly, unauthorized
    payment was made to the employees.
    Due to weak internal controls, payment of salaries was made without
    provision of service record.

    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

    11.1 District Education Authority, Toba Tek Singh


    11.1.1 Introduction
    District Education Authority, Toba Tek Singh was established on
    01.01.2017 under Punjab Local Government Act, 2013. DEA, Toba Tek Singh 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, Toba Tek Singh 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;

    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)

    As per Appropriation Accounts 2017-18 of the District Education


    Authority Toba Tek Singh, total budget (Development & Non-Development) was
    Rs 7,073.145 million. Against the final budget, total expenditure of Rs 6,254.278
    million was incurred by the District Education Authority during 2017-18. A
    budget lapse of Rs 818.867 million came to the notice of Audit due to inefficient
    financial management in release of budget by Authorities. No plausible
    explanation was provided by the PAO and management of District Education
    Authority (Annex-B). The comparison of budget and expenditure for FY 2017-18
    showing huge lapse is given in the following graph:

    320
    (Rupees in million)

    The comparative analysis of the budget and expenditure of current and


    previous financial years is depicted as under:
    (Rupees in million)

    District Education Authority, Toba Tek Singh was established since


    January, 2017 under PLGA, 2013.

    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

    Due to negligence, employees were appointed on forged documents and


    were allowed to draw salaries without verification of educational certificates.
    Appointment of educators on bogus documents and payment of pay &
    allowances without prior verification of educational certificates resulted in loss to
    Government exchequer amounting to Rs 5.355 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 matter would be investigated and detailed reply would be submitted. DAC
    directed DDOs concerned to investigate the matter and fix responsibility on the
    person(s) at fault besides recovery form the concerned at the earliest. No progress
    was intimated to Audit till finalization of this Report.

    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

    Due to weak internal controls and financial indiscipline, receipts were


    not deposited into the Government Treasury.

    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

    Due to non-adherence to contractual provision, penalty for late supply


    of furniture was not imposed / recovered.
    Non-recovery of penalty amounting to Rs 1.684 million for late supply
    of furniture resulted in loss to the Government 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 the
    furniture had been received and Competent Authority granted time extension for
    supply of material. The reply was not tenable because no supporting record, of
    request along with documents justifying time extension, was produced to Audit.
    Audit stressed on imposition of penalty on late supplies. DAC directed to probe
    the issue and make necessary deductions before making payment to the supplier.
    No progress was intimated to Audit till finalization of this Report.
    Audit recommends fixing responsibility on the person(s) at fault
    besides recovery of penalty amounting to Rs 1.684 million at the earliest.
    [AIR Paras: 2, 4, 4]
    11.2.2.12 Non-Submission of GST Returns – Rs 1.328 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.

    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

    Due to weak internal controls and poor performance of teachers,


    Government schools were transferred to private sector.

    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

    Due to weak internal controls, supporting record/Asset/Property Register


    of expenditure incurred through School Council was not maintained.
    Non-maintenance of prescribed record of expenditure amounting to
    Rs 7.617 million resulted in irregular expenditures.
    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
    relevant record was being maintained. Audit stressed on maintenance of record on
    prescribed format at the earliest. DAC directed the DDOs concerned to maintain
    record on prescribed format and produce to Audit for verification. No progress
    was intimated to Audit till finalization of this Report.
    Audit recommends fixing responsibility on the person(s) at fault besides
    maintenance and production of record to Audit.
    [AIR Paras: 4, 12, 1, 2, 10, 7]
    11.2.4.2 Difference in opening balance of Cash book and Bank Statement –
    Rs 6.604 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
    office should personally verify the cash balance and record below the closing
    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, T.T. Singh it was observed that cash book and
    bank statement of DDEO (EE-M), Pir Mahal for the financial year 2016-2017
    revealed the difference of Rs 6.604 million in closing balances on 30.06.2017,
    which shows that cash book was not properly maintained.
    354
    Due to weak financial controls, difference of cash balances between cash
    book and bank statements was occurred.
    Difference of balance in cash book and bank statement amounting to
    Rs 6.604 million resulted in unauthentic financial data.
    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
    difference was due to un-presented cheques. Audit stressed on production of
    reconciliation of Cash Book and Bank Account along with supporting record for
    verification. DAC directed the DDO concerned to produce reconciliation of Cash
    Book and Bank Account along with supporting record for verification within one
    week. No progress was intimated to Audit till finalization of this Report.
    Audit recommends reconciliation of amounts of bank statement with
    cash book besides fixing responsibility on the person(s) at fault.
    [AIR Para: 10]
    11.2.4.3 Late repatriation from deputation without regularization of service
    – Rs 2.371 million
    According to amendment in Deputation Policy vide letter
    No.FD.SR.II/6-13/97 dated 25.07.2001, deputation is permissible to a civil
    servant for a maximum period of three years. Now, Governor has been pleased to
    authorize the Finance Department to grant extension in deputation for a further
    period of one year, beyond three years, in relaxation of Deputation Policy dated
    13.08.1998, provided that such extension is fully justified and relates to
    exceptional circumstances. Any extension in deputation beyond a period of four
    years will be continued to be submitted to the Governor for approval in the shape
    of summary, in relaxation of Deputation Policy. Further, according to para 1(i) of
    amendment in Deputation Policy vide letter No.FD.SR.II.6(57)-73-2785 dated
    09.02.1974, in case where the deputation posts carry pay scales equivalent to
    those of the posts held by the deputationist in their parent department, deputation
    pay may be allowed at the rate of 10 percent of the basic pay in the parent
    department.

    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;

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     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

    12.1.2 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 7,468.550 7,363.621 (104.929) -1%
    Non-salary 212.960 52.837 (160.123) -75%
    Development 264.735 141.885 (122.850) -46%
    Sub Total 7,946.245 7,558.343 (387.902) -5%
    Receipts 229.781 164.129 (65.652) -29%

    359
    (Rupees in Million)

    As per the Appropriation Accounts for financial year 2017-18 of District


    Education Authority Khanewal, total original budget (Development and Non-
    Development) was Rs 7,946.245 million, no supplementary grant was provided
    and the final budget was Rs 7,946.245 million. Against the final budget, total
    expenditure of Rs 7,558.343 million was incurred by District Education
    Authority during financial year 2017-18. A saving of Rs 387.902 million came
    to the notice of Audit, which shows that the District Education Authority failed
    to provide basic education services to poor people. No plausible explanation
    was provided by the PAO. (Annexure-B)

    360
    (Rupees in Million)

    In Education Department savings of Rs 387.902 million (5% of allocation)


    occurred by over estimating / releasing the budget against the vacant posts despite the
    fact that no recruitment against these vacant posts was made during the Financial Year
    2017-18. Further funds of School Management Council (SMC) were not utilized
    despite availability. The same resulted in deprive of the students / populace of
    necessary facilities, such as provision of furniture & fixture as well as provision of
    laboratory equipment.

    The comparative analysis of the budget and expenditure of current and


    previous financial years is depicted as under:

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    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

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    12.2 AUDIT PARAS

    12.2.1 Non Production of Record


    12.2.1.1 Non Production of record – Rs 82.863 million
    According to Clause 14 (1) (b) of the Auditor General‟s (Functions,
    Powers and Terms and Conditions of Service) Ordinance 2001, “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”.
    The following DDOs under the jurisdiction of Chief Executive Officer, DEA
    Khanewal did not produce the record of leaves, personal files and service books,
    and record of contingent expenditure from NSB funds of schools amounting Rs
    82.863 million for the Financial Year 2005-18 despite various verbal and written
    requests. The detail is as under:
    (Rupees in million)
    Sr. Period
    DDOs Description of record not provided Amount
    No.
    Dy. DEO (EE-W) Record of Schools pertaining to expenditure from
    1 2016-18 45.815
    Khanewal NSB funds
    Dy. DEO (EE-W) Record of schools pertaining to expenditure from
    2 2016-18 35.493
    Kabirwala NSB funds
    GGMH School
    3 Vouched accounts of Farogh-e-Taleem Funds 2005-18 1.555
    Khanewal
    Reconciled expenditure statements for all the cost
    centers operated including the SDAs except Cost
    Center KC-6002. Cash book of account - V and DDO
    4 CEO (DEA), Khanewal 2017-18 -
    cash book. Bank statement of account – V duly
    reconciled with bank and DAO Khanewal. Complete
    record of Inquiry and discipline cases.
    Government Special 2010-18
    Log books, service books, personal files, payrolls,
    5 Education Centre -
    arrears claims, earned leaves and various records.
    Kabirwala
    Total 82.863

    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.

    [AIR Para No. 10, 04, 07, 25, 14]

    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

    Due to weak internal controls, funds were withdrawn without pre-audit


    checks in advance without immediate disbursement and kept in the commercial
    banks.
    Violation of the Government rules resulted in irregular withdrawal of
    funds of Rs 499.714 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 from the Finance Department besides
    fixing of responsibility on person(s) at fault, under intimation to Audit.
    [AIR Para No.14, 13, 19, 7, 23, 10, 17, 02, 01]
    12.2.2.4 Irregular withdrawal of arrears of pay & allowances without
    allocation / release of separate budget - Rs 314.818 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.
    The following DDOs under the jurisdiction of Chief Executive Officer, DEA
    Khanewal paid arrears of salary of Rs 314.818 million to staff during 2017-18. No
    case of pending salary was put up and no separate budget was released for
    withdrawal of arrear bills. Neither budget was released nor the approval of cases
    made by the CEO Khanewal. The detail is as under:
    (Rupees in million)
    Sr. No. DDOs Amount
    01 CEO (DEA), Khanewal 221.232
    02 Dy. DEO (EE-W), Mian Channu 29.109
    03 Dy. DEO (EE-W) Kabirwala 48.763
    04 Dy. DEO (EE-W) Jahanian 9.981
    05 GGMH School Khanewal 4.099
    06 Government Special Education Centre Kabirwala 1.197

    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]

    12.2.2.5 Irregular / doubtful expenditure from NSB funds - Rs


    282.578 million
    According to serial No. 4 NSB Guidelines 2014-15 issued by Government
    of the Punjab, Education Department, the School Councils will observe the
    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 cross cheques.
    During audit of DEA Khanewal it was observed that the heads of various
    school councils under the administrative control of following DDOs incurred
    expenditure of Rs 282.578 million out of NSB funds during 2016-18 as detailed
    below:
    (Rupees in million)
    Sr. No. DDOs Amount
    1 Dy. DEO (EE-W) Khanewal 97.700
    2 Dy. DEO (EE-M) Kabirwala 84.505
    3 Dy. DEO (EE-W) Kabirwala 66.641

    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]

    12.2.2.6 Non surrender of anticipated savings – Rs 234.350 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

    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

    Due to weak financial controls, anticipated savings were not surrendered


    well in time and lapsed.
    Non utilization of funds resulted in lapse of Rs 234.996 million. Had the
    funds surrendered in time, the same could be utilized for other purposes by the
    authority.
    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 from competent authority besides fixing
    of responsibility on the person(s) at fault, under intimation to Audit.
    [AIR Para No.10, 20, 04, 03, 19, 09, 07, 16]
    371
    12.2.2.7 Irregular budgeting due to excess estimated expenditure
    than estimated receipts - Rs 199.933 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 original budget
    for the Financial Year 2017-18 to the Chairman District Education Authority
    without ensuring that the estimated expenditure did not exceed its estimated
    receipts. The estimated expenditure amounting Rs 199.933 million was in excess
    than estimated receipts. The approval was given by the authority without scrutiny
    of receipts and expenditure. The detail is as under:
    (Rupees in million)
    Financial Year Nature of budget Description Amount
    Salary expenditure 7,654.958
    Non-salary expenditure 26.552
    Total budgeted expenditure 7,681.511
    Opening balance A/C-V 1,301.301
    2017-18 Original estimate
    Provincial PFC Share (Salary) 5,945.712
    Provincial PFC Share (Non-salary) 234.564
    Total budgeted receipts 7,481.577
    Excess budgeted expenditure 199.933

    Due to weak financial controls, budget was prepared and approved


    without ensuring that the estimated expenditure did not exceed its estimated
    receipts.
    Violation of rules resulted in irregular approval of excess estimated
    expenditure Rs 199.933 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.
    372
    Audit recommends regularization from the Finance Department besides
    fixing of responsibility on the person(s) at fault, under intimation to Audit.
    [AIR Para No.05]
    12.2.2.8 Irregular revised allocation of funds against ‘Nil’ budget -
    Rs 41.002 million
    According to rule 5(2) (a) & (b) of the District Authorities Budget Rules
    2017, the Head of office is responsible for all matters relating to the budget for
    the office under his administrative control, ensure strict financial control.
    Chief Executive Officer, DEA Khanewal allocated funds of Rs 41.002
    million to those detail object heads for which there was no budget allocation /
    appropriation was made in the original budget estimate. Revised allocation was
    made against “Nil” budget appropriation during the period 2017-18.
    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 of Rs 41.002 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 regularization from the Finance Department besides
    fixing of responsibility on the person(s) at fault, under intimation to Audit.
    [AIR Para No. 03]

    12.2.2.9 Irregular expenditure by schools council beyond the


    authorized limit – Rs 34.179 million

    According to Finance department notification No.IT-(FD) 3-13/2002


    dated January 29, 2005 and according to school council policy 2007 and amended
    to 2013 point no. 4.9 school council can made the expenditure upto Rs. 400,000
    in a financial year i.e. July to June.

    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]

    12.2.2.10 Irregular payment to DDO instead of direct payment by


    splitting the claims – Rs 28.185 million
    According to rule 4.49 of Punjab Sub Treasury Rules, payment of Rs
    100,000 and above to the contractors and suppliers, are to be made in form of
    crossed cheque, issued by the Accountant General Punjab / District Accounts
    Officer. Further according to rule 4 (1) (c) of the Punjab District Authorities
    (Accounts) Rules 20017, the mode of making payments from the local fund of a
    District Authority shall be that the payments of salary to the staff of a District
    Authority shall be made through direct credit system (DCS) in their respective
    bank accounts.
    During audit of DEA Khanewal it was observed that the DEO (Literacy)
    incurred expenditure amounting Rs 28.185 million on account of honorarium to
    different PNFEP, ACL and TSKL teachers during 2017-18. The cheque was
    obtained in the name of DDO instead of direct credit system in their respective

    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]

    12.2.2.11 Expenditure over and above the budget – Rs 19.116 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 under the jurisdiction of Chief Executive Officer, DEA
    Khanewal incurred excess expenditure of Rs 19.116 million than the budget
    allocation during 2005-18. Funds of Rs 146.154 million were allocated for pay
    and allowances against which expenditure of Rs 165.270 were incurred.
    Expenditure of Rs 19.116 million was incurred over and above the budget
    allocation. The detail is as under:
    (Rupees in million)
    Sr. DDOs Financial Budget Actual Excess
    No. Year Allocation expenditure expenditure
    01 CEO (DEA), 2017-18 21.551 25.952 4.401
    Khanewal
    02 GGMH School 2005-2016 139.318 14.715
    124.603
    Khanewal
    Total 146.154 165.27 19.116

    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]

    12.2.2.12 Uneconomical expenditure without advertisement –


    Rs 12.741 million
    According to Chapter II Rules 8 of Punjab Procurement Rules 2014, a
    procuring agency shall, within one month of commencement of a financial year,
    devise planning for all proposed procurements. Rules 9 of ibid states that 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. Further purchase above
    Rs50000 required the quotation process. Furthermore, according to NSB
    Guidelines for incurring the expenditure by high and higher secondary schools
    Para No. 5 purchase of goods “All schools will follow the Punjab procurement
    rules 2014 while purchases.
    The following DDOs under the jurisdiction of Chief Executive Officer, DEA
    Khanewal incurred expenditure on account of purchase of furniture, machinery,
    repair of building and paint works etc. costing Rs 12.741 million by splitting the
    indents instead of inviting tenders in violation of Punjab Procurement Rules. The
    detail is as under:
    (Rupees in million)
    Sr.
    DDOs Description Amount
    No.
    01 CEO (DEA), Purchase of stationery, furniture, repair of office 0.929
    Khanewal building
    376
    Sr.
    DDOs Description Amount
    No.
    02 GGMH School Expenditure on repair of school building 0.922
    Khanewal
    03 GGMH School Expenditure on repair of school building 1.378
    Khanewal
    04 GGMH School Purchase of furniture, machinery, building works, 4.919
    Khanewal paint work
    05 GGMHS Mian Installation of CCTV Cameras, purchase of furniture, 1.928
    Channu machinery
    06 Government Purchase of tyres 0.199
    Secondary Special
    School For Hearing
    Impaired, Khanewal
    07 Dy. DEO (EE-M) Purchase of furniture 2.466
    Khanewal
    Total 12.741
    Due to weak financial discipline, expenditure was incurred in an irregular
    manner.
    Non observance of rules resulted in irregular expenditure of Rs 12.741
    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 person(s) at fault, under intimation to
    Audit.
    [AIR Para No.24, 09, 10, 11, 05, 07]
    12.2.2.13 Irregular withdrawal of Inspection Allowance - Rs 5.440 million
    According to Government of the Punjab School Education Department
    letter No. SO (Budget) 1-15/2013 (Vol-II), the sanction was given to grant
    Inspection Allowance of Rs 25,000 per month with immediate effect to each
    Male / Female Assistant Education Officer (AEOs) working in School Education
    Department subject to verifiable Key Performance Indicators developed by the
    School Education Department in consultation with DIFD as issued vide
    Notification No. SO (SE-III) 5-226/2017 dated 12.09.2017.
    377
    Chief Executive Officer, DEA Khanewal allowed payment of Rs 5.440
    million on account of Inspection Allowance to different AEOs during 2017-18.
    The withdrawal of Inspection Allowance was irregular as key performance
    indicators developed by the School Education Department were not observed. No
    record regarding performance against the prescribed functions of AEOs was
    maintained or communicated to the CEO. Further, withdrawal of such conditional
    allowance through regular payroll was quite irregular in absence of monthly
    reports regarding key performance indicators of concerned AEOs.
    Due to weak internal controls the Inspection Allowance was withdrawn
    without observing the key performance indicators.
    Payment of Inspection Allowance without observing key performance
    indicators resulted in loss of Rs 5.439 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 of inspection allowance of Rs 5.440 million
    from the concerned besides fixing of responsibility on the person(s) at fault,
    under intimation to Audit.
    [AIR Para No.13]
    12.2.2.14 Irregular payment of pay and allowances from irrelevant
    DDO Code - Rs 2.973 million
    According to Rule 15 (C) of District Authorities Accounts Rules, 2017,
    the Drawing & Disbursing Officer is responsible to withdraw and disburse
    amount from local fund and public account in the prescribed manner.
    During Audit of DEA Khanewal, it was observed that Dy. DEO (EE-M)
    Kabirwala made payment of pay and allowances of Rs 2.973 million to Assistant
    Education Officers during 2017-18. The posts of AEOs were sanctioned under
    DDO Code KC-6421 but AEOs were drawing their pay and allowances from the
    DDO Cost Centre- KC-6418. The detail is as under:

    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]

    12.2.3.3 Excess payment of personal allowance - Rs 4.757 million

    According to the terms and conditions of regularization order of contract


    employees of the Education Department No. 42/Admn dated 16.01.2010 “ the pay
    on the date of appointment shall be fixed at the initial of the respective pay scales
    and the increments already earned during the contract appointment period shall be
    converted into personal allowance ”.
    Following DDOs of DEA Khanewal made excess payment of personal
    allowance to the staff / teacher who were regularized w.e.f 19.10.2009. On
    regularization of services, the pay was required to fix at initial of the BPS in which
    they were regularized and the increment earned during the contract period were
    required to be fixed as personal allowance. However, the personal allowance was
    not fixed by the administration from the effective date of the regularization which
    resulted in wrong fixation of personal allowance and excess payment of Rs. 4.757
    million. The detail is as under:
    (Rupees in million)
    Sr. No. DDOs Amount
    1 Dy. DEO (EE-M) Khanewal 1.847
    2 Deputy DEO (EE-W), Kabirwala 2.910
    Total 4.757
    Due to weak internal and financial controls, excess payment of personal
    allowance was made.

    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]

    12.2.3.4 Excess payment of pay and allowances after superannuation


    retirement - Rs 2.987 million
    According to rule 9 (b) of the Punjab District Authorities (Accounts)
    Rules 2017, the drawing and disbursing officer and the payee of the pay,
    allowance, contingent expenditure or any other expense shall be responsible for
    any overcharge, fraud or misappropriation and shall be liable to make good that
    loss. Further, according to rule 4 (m) of the Punjab District Authorities (Budget)
    Rules 2017, the Chief Executive Officer shall act as Principal Accounting Officer
    of the Authority and shall take complete responsibility for departmental
    expenditure before Special District Accounts Committee and Public Accounts
    Committee and to explain or justify any instance of excess or financial
    irregularity that may brought to notice as a result of audit scrutiny or otherwise.
    During audit of DEA Khanewal it was observed that various DDOs
    allowed pay and allowances amounting Rs 2.987 million to various staff after the
    age of superannuation retirement i.e. 60 years age. The employees were retired
    from service during the month but the pay and allowances of complete month or
    next month were paid to them.
    Due to weak financial and monitoring controls, different DDOs of
    education department made excess payments on account of pay and allowances.
    Excess payment of pay and allowances after retirement, resulted in loss of
    Rs 2.987 million.

    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]

    12.2.3.5 Non recovery of excess paid pay and allowances –


    Rs 2.499 million
    According to S&GAD Notification No. DS (O&M)5-3/2004 contract
    (MF) dated 14th October, 2009, the salary of regularised employees shall be fixed
    in accordance with the pay / scales plus usual allowances prescribed for the post
    against which they have been appointed. Further, Rule 2.31(a) of Punjab Financial
    Rules, Vol-I, stipulates that a drawer of bill for pay, allowances, contingent and other
    expenses will be held responsible for any overcharges, frauds and misappropriations.
    The following DDOs under the jurisdiction of Chief Executive Officer, DEA
    Khanewal did not recover excess paid pay & allowances Rs 2.499 million from
    various employees whose services were either regularized w.e.f 07.08.2015 or
    the allowances were not entitled to such employees. The pay of the regularized
    employees was to be fixed on the initial of pay scale after regularization. The
    detail is as under:
    (Rupees in million)
    Sr. No. DDOs Amount
    1 Dy. DEO (EE-W) Khanewal 1.381
    2 Deputy DEO (EE-Male), Mian Channu 1.118
    Total 2.499

    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]

    12.2.3.6 Overpayment of pay and allowances - Rs 1.122 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.
    Dy. DEO (EE-W) Kabirwala, allowed pay and allowances of Rs 1.122
    million to employees after retirement and resigned from jobs. Even employees
    used to draw the salary for twenty one months but no timely action was used to
    be taken for stopping pay and for recovery of the amount after retirement.
    Similarly after acceptance of resignation salary of employees was drawn.
    Annexure-E/KWL
    Due to weak management, excess payments were made to the employees
    without admissibility.
    Unauthorized payment of pay and allowances resulted in loss of Rs 1.122
    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 recovery from concerned besides fixing of
    responsibility on the person(s) at fault, under intimation to Audit.
    [AIR Para No.7]

    386
    12.2.4 Internal Control Weaknesses

    12.2.4.1 Unjustified payment of pay without date of joining –


    Rs 50.488 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.
    Chief Executive Officer, DEA Khanewal and other DDOs of the District
    Education Authority made payment of pay and allowances amounting Rs 50.488
    million during 2017-18 to different staff. The payment of pay and allowances was
    unjustifed as no date of joining of employees was mentioned in the HR data.
    Hence appointment of staff was also doubtful. No verification of concerned staff
    was available on the record showing the arrangement of internal controls in the
    District Education Authority.
    Due to weak internal controls, the payment of pay of employees without
    date of joining in to Government service was unjustifed.
    Non observance of Government instructions resulted in unjustified
    payment of pay and allowances Rs 50.488 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 inquiry in the matter and corrective measures besides
    fixing of responsibility on the person(s) at fault, under intimation to Audit.
    [AIR Para No.15]

    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

    Audit observed the following irregularities:


    i. No School Development plan identifying the need of school, quantity of
    material required, estimated cost of development work and completion
    time was prepared and submitted to AEO by the School Headmaster
    and Co-Chairman of the School Council.
    ii. The expenditure was done mostly by drawing bills below Rs 50,000
    which depicts that expenditure was incurred without getting market
    rates.
    iii. No estimates of development work was presented before the school
    council prior to start of work but just the general approval of work to

    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.

    [AIR Para No.27, 11]


    12.2.4.7 Non deposit of GST – Rs 8.514 million

    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

    The scrutiny of record revealed the following discrepancies:


    i. Most of the schools provided consolidated Sales Tax return / Annexure-C
    of purchases made during the years due to which the invoice wise GST
    paid could not be verified.
    ii. Only cover page and one page Excel sheet of annexure-C was produced to
    Audit instead of complete Sales Tax return showing the Bar Code of FBR
    at the end of return in the absence of which genuineness of return could
    not assess. There is every possibility that fake Annexure-C be provided to
    Schools without actual deposit of GST.
    iii. The Invoice No and Date of bill / invoice was hand written instead of
    machined number.
    iv. The invoice number mentioned on the Sales Tax return / Annexure-C did
    not match with serial No. the invoice / bill.
    v. M/s Hafees Traders, T.H Enterprises and M/s Al-Muhammad Traders
    issued combined Sales Tax invoice without date for various bills which
    were not allowed as per Sales Tax Act.
    vi. Similarly, the 1/5th GST deducted at source were also paid combined
    without mentioning the bill wise deduction of Tax.
    vii. No deposit proof of GST deducted from January to June, 2018 was
    produced to Audit. The Head teachers of schools intimated that deposit
    proof were awaited from supplier and would be shown on receipt. Audit
    checked GST on test check basis. The calculation of complete GST paid
    and its verification from FBR is the responsibility of department.
    Due to weak internal controls, proper evidence of deposit of GST was not
    obtained from supplier.
    394
    Non-deposit of GST resulted in loss of Rs 8.514 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 that complete record of GST from all schools be
    obtained and got verified from FBR authorities, under intimation to Audit.
    [AIR Para No.116, 15, 6, 29, 13, 11]
    12.2.4.8 Non-recovery of conveyance allowances during leaves –
    Rs 4.206 million
    According to Rule 1.15 of the Punjab Travelling Allowance Rules 1976,
    conveyance allowance is not admissible during any kind of leave except casual
    leave. Further, according to the Government of Punjab, Finance Department letter
    No. 106 I-SO(SR) IV/7 dated 18.08.1977, conveyance allowance is not
    admissible during vacations.
    The following DDOs under the jurisdiction of Chief Executive Officer, DEA
    Khanewal allowed withdrawal of Rs 4.206 million to various staff during 2016-17
    on account of conveyance allowance during leaves. The detail is as under:
    (Rupees in million)
    Sr. No. DDOs Amount
    1 CEO (DEA), Khanewal 1.086
    2 Deputy DEO (EE-Male), Mian Channu 0.150
    3 Dy. DEO (EE-W) Kabirwala 0.314
    4 Dy. DEO (EE-M) Khanewal 0.557
    5 Dy. DEO (EE-W) Khanewal 1.546
    6 Government Special Education Centre Kabirwala 0.082
    7 Dy. DEO (EE-W) Jahanian 0.471
    Total 4.206
    Due to weak internal controls, conveyance allowance was paid during
    leaves period which was not due.
    Payment of conveyance allowance during leaves period resulted in undue
    payments and loss of Rs 4.206 million.

    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]

    12.2.4.9 Non deduction of Punjab Sales Tax and Income Tax on


    services – Rs 3.568 million
    According to Section 3(1) of Punjab Sales Tax on Services Act 2012,
    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 a registered company and @ 10% from registered
    dealers / persons was to be deducted, on all kinds of services.
    During audit of DEA Khanewal, it was observed that heads of Elementary &
    Primary Schools working under the administrative control of following DDOs did
    not ensure payment of Punjab Sales Tax and Income Tax Rs 3.568 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. DEO (EE-W) Kabirwala 2.320
    2 Dy. DEO (EE-M) Khanewal 0.447
    3 Dy. DEO (EE-M) Kabirwala 0.801
    Total 3.568
    Audit is of the view that due to weak internal controls, PST and Income
    Tax was not deducted from suppliers.
    Non deduction of Government taxes resulted in loss of Rs 3.568 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
    396
    by the PAO despite repeated efforts made by Audit. No progress was intimated till
    finalization of this Report.
    Audit recommends recovery of Rs 3.568 million from concerned besides
    fixing of responsibility on the person(s) at fault, under intimation to Audit
    [AIR Para No.24, 14, 05]

    12.2.4.10 Overpayment of sales tax on android tablets, paint and


    construction material by school councils - Rs 2.943
    million
    According to six schedule of Sales tax act 1990 Local Supplies i.e. bricks
    are exempted from sales tax up till June 2018. Further, according to Sr. No. 131
    regarding exempted items under Sales Tax Act the laptop, computer, notebooks
    whether or not incorporated multimedia kit are exempted items. Moreover,
    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.
    During audit of DEA Khanewal it was observed that heads of various
    schools under the administrative control of Deputy DEOs (EE) purchased android
    tablets, paints and bricks items from the NSB funds. The scrutiny of record
    revealed that most of the schools had paid GST on the purchase of bricks and
    android tablet, paint, cement which was exempted item as per 6th Schedule Sales
    Tax Act. Further, most of the invoices of android tablet did not specify the brand
    name and specifications. Hence audit assessed excess payment of Rs 2.943 to
    the suppliers which needs recovery on account of sales tax and over payments.
    The detail is as under:
    (Rupees in million)
    Sr. No. DDOs Amount
    1 Dy. DEO (EE-M) Kabirwala 1.027
    2 Dy. DEO (EE-W) Kabirwala 0.703
    3 Deputy DEO (EE-Male), Mian Channu 0.942
    4 Dy. DEO (EE-W) Jahanian 0.271
    Total 2.943

    Due to weak internal controls, GST was paid on exempted items.


    397
    Payment of GST on exempted items resulted in loss of Rs 1.031 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 from concerned besides fixing of
    responsibility on the person(s) at fault, under intimation to Audit.
    [AIR Para No.13, 28, 14, 08]
    12.2.4.11 Excess payment of pay and allowances – Rs 2.338 million
    According to Para No.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 Khanewal, it was observed that Deputy District
    Officer (EE-W) Kabirwala made the excess payment of Rs 2.338 million on
    account of pay and allowances during 2011-18. The comparison of pay fixed in
    service books with SAP HR data revealed excess payment of pay and allowances.
    The detail is as under:

    (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

    Due to weak financial controls, excess payment of pay made to the


    teachers.
    Non-fixation of pay and allowances resulted in excess payment of
    Rs 2.338 million

    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

    13.1 District Education Authority, Lodhran


    13.1.1 Introduction
    District Education Authority Lodhran was established on 01.01.2017
    under Punjab Local Government Act 2013. DEA Lodhran 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, Lodhran 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;

    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

    13.1.2 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 3,689.933 3,450.119 (239.814) -6%
    Non-salary 227.307 125.935 (101.372) -45%
    Development 202.836 179.468 (23.368) -12%
    Sub Total 4,120.076 3,755.522 (364.554) -9%
    Receipts 51.789 45.746 (6.043) -12%

    402
    (Rupees in Million)

    As per the Appropriation Accounts for financial year 2017-18 of District


    Education Authority Lodhran, total original budget (Development and Non-
    Development) was Rs 4,113.476 million, supplementary grant of Rs 6.600
    million was provided and the final budget was Rs 4,120.076 million. Against the
    final budget, total expenditure of Rs 3,755.521 million was incurred by District
    Education Authority during financial year 2017-18. A saving of Rs 364.554
    million came to the notice of Audit, which shows that the District Education
    Authority failed to provide services and infrastructure development. No plausible
    explanation was provided by the PAO and management of District Education
    Authority Lodhran. (Annexure-B).

    403
    (Rupees in Million)

    In Education Department savings of Rs 364.554 million (9% of


    allocation) occurred by over estimating / releasing the budget against the vacant
    posts despite the fact that no recruitment against these vacant posts was made
    during the financial year 2017-18. Further funds of School Management Council
    (SMC) were not utilized despite availability. The same resulted into depriving the
    students / populace from necessary facilities such as provision of furniture & fix
    well as provision of laboratory equipment.
    The comparative analysis of the budget and expenditure of current and
    previous financial years is depicted as under:

    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

    S. No. Audit Year No. of Paras Status of PAC Meetings


    1 2017-18 15 PAC meeting was not convened

    405
    13.2 AUDIT PARAS

    13.2.1 Non Production of Record


    13.2.1.1 Non Production of record – Rs 29.196 million

    According to clause 14 (1) (b) of the Auditor General‟s (Functions, Powers


    and Terms and Conditions of Service) Ordinance 2001, “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.
    The following DDOs under the jurisdiction of Chief Executive Officer, DEA
    Lodhran did not produce the record of Pay and allowances and contingencies
    expenditure of Rs 29.196 million during 2017-18 despite various verbal and written
    requests. The detail is given below:
    (Rupees in million)
    DDOs Description Amount
    Dy. DEO (EE-W) Kehrorpacca Record of encashment of LPR of staff 4.726

    Dy. DEO (EE-W) Lodhran Vouched accounts of TA / DA claims, NSB record


    24.47
    and personal files of staff
    Vouched accounts for the period of 2001 to 2010
    GHS 53/M Lodhran including reconciled expenditure statements, cash
    book, bank statements, contingent vouchers, FTF -
    record etc.
    Total 29.196

    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

    13.2.2.1 Unauthorized late approval of revised budget 2016-17 and


    budget estimates 2017-18 - Rs 4,242.359 million
    According to rule 3 (K) 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. Furthermore, according to Rule 4 (C) of District Authorities
    (Budget) Rules 2017, 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.
    The Chief Executive Officer, DEA Lodhran did not take approval of
    revised budget estimates for the FY 2016-17 amounting to Rs 1397.594 million
    and budget estimates for the FY 2017-18 amounting to Rs 4,242.359 million well
    before the commencement of the Financial Year. The budget was prepared and
    submitted to the Deputy Commissioner / Administrator of the Authority on
    24.08.2017 after more than one and half month after commencement of FY
    2017-18 which depicts that pay and allowances for the month of July, 2017 were
    paid without approval of budget of Authority. The detail is as under:
    (Rupees in million)
    Budget Revised Budget Actual receipts
    Budget
    estimates 2016- estimates 2016- and expenditure
    Description estimates
    17 (last 6 17 (last 6 2016-17
    2017-18
    months) months) (last 6 months)
    Opening balance 0 0 0 376.724
    Expected PFC Share (Salary 1789.583 1550.192 1550.192 3891.382
    + Non salary)
    Tide grant non Development 10.228 21.10 21.10 -
    Tide Grant Development 203.026 203.026 203.026 171.434
    Total receipts 2002.837 1774.318 1774.318 4439.540
    Current expenditure 1799.811 1490.646 1353.011 3912.482
    Development expenditure 203.026 203.026 44.583 329.877
    Total expenditure 2002.837 1693.672 1397.594 4242.359
    Closing balance 0 80.646 376.724 197.181

    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]

    13.2.2.2 Non maintenance of cash book of DEA – Rs 3,741.083


    million
    According to rule 12 (a) (b) (i) (iii) (iv) of the Punjab District Authorities
    (Accounts) rules, 2017 The Budget and Accounts Officer shall maintain the
    accounts of a District Authority, monitor the expenditure of the office of a
    District Authority against the approved budget, maintain and examine
    appropriation control register for each object of expenditure and record necessary
    entries of each transaction in the register. Prepare monthly and annual statement
    of receipts and expenditure and get them reconciled with the accounts of the
    Accounts Officer of a District Authority. Maintain drawing and disbursing
    officer‟s cash book of receipt and expenditure of a District Authority and general
    cash book of a District Authority.
    The Chief Executive Officer, DEA Lodhran did not maintain general cash
    book of receipts and expenditure of DEA for the period 2017-18 involving
    expenditure of Rs 3,741.083 million as summarized below:
    (Rupees in million)
    Major Head Description Expenditure incurred
    A01 Employee Related Expenditure 3,440.126
    A03 Operating Expenditure 52.943
    A04 Pension Contribution and retirement benefits 60.490
    A05 Grants 179.586
    A06 Transfer Payments 3.433
    A09 Purchase of Physical Assets 1.717
    A13 Repair and Maintenance 2.788
    Total 3,741.083

    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]

    13.2.2.5 Unauthorized preparation of Annual Development


    Programme without printing separate book – Rs 329.877
    million
    According to rule 5 (e) read with Rule 23 (2) of District Authorities (Budget)
    Rules 2017, responsibly of the heads of offices and institution is to prepare Annual
    Development Plan, identifying sector goal, outcomes, outputs, key performance
    indicators and performance targets consistent with the National, Provincial and
    Authority level sectorial policies and strategies. The Chief Executive Officer shall
    develop an annual action plan according to the priorities laid down in the budget call
    letter in order to realize the targets, set out the annual development program for the
    respective officers and institutions under the authority.
    The Chief Executive Officer, DEA Lodhran did not make the annual
    development programme as a part of budget document. No ADP was prepared and
    got printed. Only in budget estimates two figures Rs 158.443 million for on-going
    schemes and Rs 171.434 million for new development schemes were shown.
    Detailed development projects proposals were not prepared. Administrative
    approvals and Technical sanction of estimates were not prepared at the time of
    submission of case to the DC / Administrator for approval of budget. The detail is
    as under:

    412
    (Rupees in million)
    Development Programme Budget allocation
    Ongoing Schemes 158.443
    New schemes 171.434
    329.877

    Due to weak financial controls, the Annual Development Programme was


    not prepared.
    Non observance rules resulted in non preparation of separate ADP book
    of Education Authority.
    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 irregularity from The Finance
    Department besides fixing of responsibility on the person(s) at fault, under
    intimation to Audit.
    [AIR Para No.20]
    13.2.2.6 Irregular payment of arrears of pay & allowances
    without release of separate budget- Rs 278.567 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 following DDOs of DEA Lodhran paid arrears of salary of Rs
    278.567 million to staff during 2017-18. No case of pending salary was put up
    and no separate budget was released for withdrawal of pending pays. Neither
    budget was released nor the approval of cases was made by the CEO office
    Lodhran. Huge amount of arrears were paid without any check and balance. The
    detail is as under:

    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]

    13.2.2.8 Un-authorized revised allocation of funds against ‘Nil’


    budget- Rs 164.575 million
    According to rule 5(2) (a) & (b) of the District Authorities Budget rules
    2017, the Head of office is responsible for all matters relating to the budget for
    the office under his administrative control, ensure strict financial control.
    The Chief Executive Officer DEA Lodhran allocated funds Rs 164.575
    million to those head of accounts for which there was no budget allocation /
    appropriation was made in the original budget estimate. Revised allocation was
    made against NIL budget appropriation during the period 2017-18 in violation of
    rules.
    Due to weak financial management the budget allocation was made
    against „NIL‟ allocations.
    Allocation of funds against Nil budget heads resulted in irregular
    allocation of funds Rs 164.575 million.

    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.

    [AIR Para No.06]

    13.2.2.9 Non surrender of anticipated savings – Rs 154.270 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.
    During the audit of DEA Lodhran it was observed that the Dy. DEO (EE-
    M) Lodhran did not surrender the anticipated savings of Rs 154.270 million
    during 2016-18. Funds of Rs 476.782 million were allocated for pay and
    allowances and contingencies out of which only funds of Rs 322.512 million
    could be utilized. Funds of Rs 154.270 million neither utilized nor surrendered
    well in time and lapsed.
    Due to weak financial controls, anticipated savings were not surrendered
    well in time and lapsed.
    Non utilization of funds resulted in lapse of Rs 154.207 million. Had the
    funds surrendered in time, the same could be utilized for other purposes by the
    authority. .
    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 efforts made by Audit. No progress was intimated till
    finalization of this Report.

    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]

    13.2.2.10 Irregular payment of Pay & allowances without


    availability of sanctioned posts of same scales - Rs 99.455
    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 following DDOs of DEA Lodhran, allowed payment of Rs 99.455
    million on account of pay and allowances of teachers whose posts were
    mentioned of less scale in the budget book but the pay was drawn against the
    same posts in higher scales. Irregularly payment of salaries was made without
    appropriate up-gradation of scales in the budget book. The detail is as under:

    (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

    Due to weak management, irregular payment of pay and allowances of


    higher scales were made against sanctioned posts of lower scale without up-
    gradation of posts in the budget book.

    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]

    13.2.2.12 Irregular incurring of NSB expenditures without pre-


    audit – Rs 27.069 million
    According to CGA Ordinance, 2001, no funds can be withdrawn from
    government treasury without pre-audit of claims. According to the Finance Bill
    2017, purchase should be made from registered firms under Income Tax and
    Sales Tax Department so that the applicable taxes can be properly accounted for.
    The following DDOs of DEA Lodhran did not properly monitor the
    incurring of NSB funds of 41.231 million during 2016-18. Audit observed
    various descripencies of irregular expenditure i.e. purchases from unregistered
    firms and non-deposit of taxes by suppliers in Government treasury. Funds of Rs
    41.231 million were withdrawn from treasury without pre-audit of claims by the
    DAO Lodhran, in violation of above rules. The detail is as under:
    (Rupees in million)
    Sr. No. DDOs Amount
    01 Dy. DEO (EE-W) Kehror Pacca 27.069
    02 Dy. DEO (EE-W) Lodhran 12.050
    03 Principal GGHSS Kehror Pacca 2.112
    Total 41.231
    Due to poor administration and monitoring of schools, purchases were
    made from unregistered suppliers and funds were incurred without pre-audit.
    Purchasing from unregistered firms and withdrawal of funds without pre-
    audit of claims resulted in irregular expenditures of Rs 41.231 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.
    419
    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, 13, 13]

    13.2.2.13 Irregular withdrawal of pay & allowances in excess of


    sanctioned Posts- Rs 10.306 million
    According to rule 9 (b) of the 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.
    During the audit of DEA Lodhran it was observed that the Dy. DEO (EE-
    W) Lodhran allowed drawing salary of Rs 10.306 million in excess than the
    sanctioned posts during 2017-18. The comparison of posts mentioned in budget
    book with HR Data of DAO Lodhran revealed that excess employees were
    working against the sanctioned posts. Pay and allowances amounting Rs 10.306
    were drawn during 2017-18 as detailed below:
    Cost center Post Sanctioned Post Working Excess Amount
    Bulavi 1 2 1 0.440
    Security Guard 2 4 2 1.063
    LT-6015
    Mali 3 7 4 1.141
    Baildar 1 3 2 0.566
    Naib Qasid 26 28 2 3.906
    Class-IV 126 127 1 1.673
    LT-6015
    Chowkidar 5 74 69 1.128
    Mashki 2 3 1 0.389
    Total 10.306
    Due to weak financial controls, pay and allowances of excess staff than
    sanctioned posts were drawn.
    Payment of pay and allowances to staff in excess of sanctioned posts
    resulted in irregular expenditure of Rs 10.306 million.

    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.

    [AIR Para No.10, 11, 18, 04, 07, 08]

    13.2.2.15 Unjustified payment of purchase of UPS other than


    specified in supply order- Rs 1.449 million
    According to rule 2.33 of Punjab Financial rules Vol-1, 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 Chief Executive Officer, DEA Lodhran paid Rs 1.449 million to M/s
    Al-Asher Enterprises Bahawalpur on account of purchase of 20 UPS for various
    IT Labs established in schools of District Lodhran during 2017-18. The scrutiny
    of supply orders revealed that firm was required to supply UPS of Aroara, Model
    3KVA sine wave with backup time of 1 to 2 hours. The firm supplied UPS of
    Crown Micro with dry batteries instead of UPS specified in supply orders. The
    Inspection Committee in its report also pointed out the above discrepancy but
    CEO released the payment without replacing the product according to
    specifications.
    Due to weak internal controls, UPS other than specified in supply order
    were purchased.
    Purchase of UPS other than specified in supply order resulted in
    unjustified expenditure of Rs 1.449 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 inquiry in the matter, blacklisting of firm besides
    fixing of responsibility on the person(s) at fault, under intimation to Audit.
    [AIR Para No. 01]
    422
    13.2.2.16 Unauthorized withdrawal of pay and allowances of next
    scale without availing promotion – Rs 1.101 million
    As per terms and condition No.1 of promotion order dated 28.02.2011
    issued by the School Education Department, Government of the Punjab Lahore,
    in case, any officer fails to join his new assignment within 15 days after the
    issuance of his posting order, he shall deemed to have forgone his promotion.
    This effect of foregone of promotion entails supersession as clarified in the
    S&GAD (Regulation wing) instructions issued vide No. SOR-II(S&GAD)2-
    132/2002 dated 03.02.2003 read with SOR-II(SGAD)2-167/2010 dated
    12.11.2010
    During the audit of DEA Lodhran it was observed that the Principal
    Government Higher Secondary School 53/M Lodhran allowed pay and
    allowances of BS-18 to Mr. Muhammad Aslam, Senior Subject Specialist (SSS-
    Economics) amounting Rs 1.101 million during 2017-18. The teacher was
    promoted to BS-18 during his posting in GHSS Smejabad Multan. He did not
    join as Senior Headmaster (BPS-18) at GHS Chak 20/8-R Khanewal to avail
    promotion within due time of 15 days. After that he managed to get orders with
    the help of EDO (Education) Multan as SSS (Economics) at GHSS Qadir Pur
    Lar, Multan against vacant post of BS-18. The Secretary Education hold an
    inquiry and declared the promotion as tantamount to concealment of facts and
    gross misconduct vide letter No.SO(E&D-I)1-71/2011 dated 20.06.2011. As per
    finding of the inquiry dated 11.08.2015, the Secretary Education imposed minor
    penalty for stoppage of one increment beside to remain in the actual BS-17 as
    Subject Specialist (Economic) but he continued to draw pay and allowances of
    BS-18 instead of re-fixing of pay in BS-17.
    Due to poor administration, the pay of teacher was not re-fixed in BS-17.
    Non fixation of pay and allowances resulted in unauthorized expenditure
    of Rs 1.101 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 efforts made by Audit. No progress was intimated till
    finalization of this Report.

    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

    13.2.3.1 Non conducting of post completion evaluation of projects –


    Rs 117.543 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 Lodhran transferred funds of Rs 130.270
    million to Buildings Department during 2017-18 for construction / repair of
    schools. A total 41 schemes costing Rs 117.543 million were completed up to
    June, 2018. The CEO DEA Lodhran 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.21]

    425
    13.2.3.2 Non utilization of School Councils funds - Rs. 25.818
    million

    According to clause 4.9 of School Council Policy Edition 2017 approved by


    School Education Department, Government of the the Punjab, School Council
    funds will be utilized on prescribed purposes and during a financial year a school
    council can incur up to the maximum of Rs 0.400 million.
    The Heads of various Elementary and Primary Schools under the
    jurisdiction of following DDOs of DEA Lodhran were granted NSB grants to
    meet the needs of students, but funds of Rs 25.818 million remained unutilized in
    the bank accounts of the schools which depicts either the funds were transferred
    to schools in excess of their requirement or poor management of Head of schools
    and weak monitoring of AEOs due to which funds could be utilized for the
    betterment of students. The detail is as under:
    (Rupees in million)
    Sr. No. DDOs Amount
    1 Dy. DEO (EE-M) Dunya Pur 22.230
    2 Dy. DEO (EE-W) Dunya Pur 3.588
    Total 25.818

    Due to poor monitoring, NSB funds allocated to School Councils could


    not be utilized.
    Non utilization of funds by the school councils resulted in blockage of
    funds amounting Rs 25.818 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 corrective measures for utilization of funds besides
    fixing of responsibility on the person(s) at fault, under intimation to Audit.
    [AIR Para No. 02, 13]

    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

    According to rule 3 of Punjab Private Educational Institutions ordinance


    1984, the registration authority shall, with in sixty days from the date of filling of
    an application for registration, decide the application.
    The Chief Executive Officer, DEA Lodhran made the registration /
    renewal of different schools after sixty days from the date of submission of
    application for registration. Audit observed that 23 new schools applied for
    registration and renewal during 2017-18 but registration applications were
    decided after 60 days, in violation of rules.
    Due to weak administrative controls, registration of schools was made
    late.
    Non compliance of rules resulted in late issuance of registration
    certificates to private schools.
    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 fixing of responsibility on the person(s) at fault, under
    intimation to Audit.
    [AIR Para No.22]

    428
    13.2.4 Internal Control Weaknesses

    13.2.4.1 Unauthorized payment of Social Security Benefits -


    Rs 23.459 million
    According to Government of the Punjab S&GAD (Regulations Wing)
    letter dated 1st March 2013, 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. 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 Lodhran allowed drawing the SSB
    allowance to those employees who were regularized in compliance of above
    mentioned orders. Regularization of these employees was announced on 1st
    March 2013 but employees were taking social security benefits and no recovery
    of the social security benefits was made. Excess payment of Rs 23.459 million
    was paid up till June, 2018. The detail is as under:
    (Rupees in million)
    Sr. No. DDOs Amount
    1 CEO DEA Lodhran 13.083
    2 Dy. DEO (EE-W) Kehrorpacca 0.399
    3 Dy. DEO (EE-W) Dunya Pur 2.025
    4 Dy. DEO (EE-M) Dunya Pur 1.010
    5 Dy. DEO (EE-M) Lodhran 1.896
    6 GGHSS Dhanoot 0.804
    7 DEO (EE-W) Lodhran 4.242
    Total 23.459
    Due to weak internal controls, 30% SSB Allowance was paid to
    employees despite directions of government for regularization of staff.
    Unjustified payment of SSB allowances resulted in loss to government
    amounting Rs 23.459 million.

    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]

    13.2.4.2 Irregular withdrawal of pay by higher scale officers


    against lower scale sanctioned posts - Rs 12.562 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 Lodhran allowed payment of pay &
    allowances of Rs 12.562 million during 2017-18 by posting the eleven
    Headmasters / Headmistress of BPS-18 / 19 against the sanctioned post of BPS-
    17 / 18. Pay & allowances of Rs 12.562 million were drawn without existence of
    Posts. The detail is as under:
    (Rupees in million)
    Pay Scale of Post
    Sr. Personal Cost Actual
    Post Name Sanctioned Amount
    No. No. Center Drawn
    Scale
    Scale
    1 30282373 LT6201 Headmistress 17 18 1.100
    2 30337138 LT6132 Principal 18 19 1.367
    3 30477224 LT6155 Headmaster 17 18 0.133
    4 30477550 LT6189 Headmistress 17 18 0.310
    5 30478248 LT6224 Headmistress 17 18 1.345
    6 30478507 LT6186 Principal 17 18 1.596
    7 30478753 LT6149 Headmaster 17 18 1.268
    8 30478754 LT6208 Headmaster 17 18 1.321
    9 30482458 LT6211 Headmistress 17 18 1.322
    10 30728446 LT6137 Headmaster 17 18 1.275
    430
    11 30810160 LT6130 Principal 18 19 1.525
    Total 12.562

    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]

    13.2.4.3 Non refunded of savings from XEN Buildings against


    deposit work- Rs 10.552 million
    According to rule 440 of CPW Department Code, in respect of works
    done in a division for other divisions, departments, or Governments, the
    intimation of the transfer will be given after audit, by the Accountant General to
    the Account Officer concerned, or to the division or department for which the
    work is done, if in the same circle of account. The division undertaking the work
    is responsible that the transactions are brought to account under the remittance or
    other head concerned, and that works accounts are maintained and vouchers
    submitted to the Accountant General in the same way as for works of the division
    itself. It will further be responsible that the estimate and appropriation for the
    work, as communicated or accepted by the party for which the work is done, are
    not exceeded without further authority from it and if any savings are anticipated,
    they are notified and surrendered in time.
    The Chief Executive Officer, DEA Lodhran transferred funds of Rs
    121.182 million for 39 development schemes as deposit work to XEN Buildings
    during 2017-18. As per progress statement provided by the CEO DEA, the
    schemes were completed for a cost of Rs 110.630 million. There was savings of
    431
    Rs 10.552 million which was required to be surrender by the Buildings
    Department to DEA but the unsent amount / savings were lying with the
    Buildings Department, in violation of rules.
    Due to weak management savings were not returned back from Buildings
    Department after completion of work.
    Non observance of rules resulted in non-refund of savings by the
    Buildings Departments amounting Rs 10.552 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 unspent amount besides fixing of
    responsibility on the person(s) at fault, under intimation to Audit.
    [AIR Para No.11]

    13.2.4.4 Transfer of pay & allowance of different employees in same


    bank account – Rs 7.550 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.
    The Chief Executive Officer, DEA Lodhran did not monitor the pay &
    allowances expenditure of the employees of DEA. Scrutiny of SAP HR Data of
    staff revealed that in 32 cases pay of two staff members were being credited to
    same bank account of same bank. In some cases the bank account No. was same
    but in the column of bank name it was mentioned that payment made through
    bank.
    Due to weak internal controls, salary was transferred in the same bank
    accounts.
    Transfer of pay & allowances in same bank accounts resulted in irregular
    and doubtful payment of 7.550 million.

    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]

    13.2.4.5 Irregular payment of conveyance allowance during


    vacations – Rs 7.505 million
    According to Rule 1.15 of the Punjab Travelling Allowance Rules 1976,
    conveyance allowance is not admissible during any kind of leave except casual
    leave. Further, according to the Government of Punjab, Finance Department letter
    No. 106 I-SO(SR) IV/7 dated 18.08.1977, conveyance allowance is not
    admissible during vacations.
    Following DDOs of DEA Lodhran allowed withdrawal of Rs 7.505
    million on account of conveyance allowance to the teachers during summer,
    winter vacations, LEP, Ex-Pakistan leave etc. during 2017-18. Payment of
    conveyance allowance during leave period resulted in excess payment of
    Rs 7.505 million. The detail is as under:
    (Rupees in million)
    Sr. No. DDOs Amount
    1 CEO DEA Lodhran 0.152
    2 Dy. DEO (EE-W) Kehror Pacca 1.526
    3 Dy. DEO (EE-W) Dunya Pur 0.633
    4 Dy. DEO (EE-W) Lodhran 1.338
    5 Dy. DEO (EE-M) Dunya Pur 1.216
    6 Dy. DEO (EE-M) Lodhran 0.809
    7 GGHSS 358/WB Dunyapur 0.253
    8 GGHSS 365/WB Dunyapur 0.310
    9 GHSS Makhdoom Aali Dunyapur 0.201
    10 GHS 53/M Lodhran 0.256
    11 GGHSS Dhanoot 0.811
    Total 7.505
    Due to weak internal controls, conveyance allowance was paid during
    vacations and LFP.

    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]

    13.2.4.6 Irregular payment of pay and allowances due to non-


    fixation of pay of teachers – Rs 5.686 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.
    Furthermore, according to Finance Department letter No. FD-PR-21-3/2013
    dated 17.11.2014 it is clarified that wrong withdrawal 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.
    During the audit of DEA Lodhran it was observed that the Dy. DEO (EE-
    W) Lodhran did not re-fix the salaries of 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 5.686 million on account of advance
    increments for higher qualification after 23.09.2013.
    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 5.686 million.
    434
    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 efforts made by Audit. No progress was intimated till
    finalization of this Report.
    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.9]

    13.2.4.7 Irregular excess payment of pay and allowance after


    regularization - Rs. 4.865 million

    According to the regularization orders Para No. 4, the salary component of


    teachers shall be in accordance with the pay scales plus usual allowance prescribed
    for the post against which they are appointed. The pay on the day of appointment
    shall be fixed at the initial of the respective pay.
    During audit of DEA Lodhran it was observed that the Dy. D.E.O (EE-W)
    Dunyapur / District Accounts Officer paid excess pay and allowance of Rs 4.865
    million to the staff, who were appointed on contract basis and were regularized
    w.e.f 07.08.2015. On regularization of services, the pay of teachers was required to
    be fix pay at the initial of the BPS in which they were regularized w.e.f 07-08-
    2015. However, the teacher continued to draw pay and allowances without
    adjustment of basic pay on initial stage in violation of above conditions on
    regularization. An amount of Rs 4.865 million was overpaid due to non-fixation of
    pay and allowances at initial stage.
    Due to weak internal controls, pay of teachers was not re-fixed at initial
    stage after regularization of services.
    Non fixation of pay and allowances at initial stage resulted in
    overpayment of Rs 4.865 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.

    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]

    13.2.4.10 Doubtful payment of General Sales Tax – Rs 1.721 million

    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.
    437
    During the audit of DEA Lodhran it was observed that the Head of
    various Elementary and Primary Schools under administrative control of Dy.
    DEO (EE-W) Kehror Pacca made payment of Rs 1.721 million to the different
    suppliers/firms on account of GST during 2016-18. Audit observed that suppliers
    provided fake sales tax returns in preparing mode, tempered by adding pages
    among the submitted returns in the Annex-C. Only few schools were having
    receipts for deposit of 1/5th of GST deposit on Computerized Payment Receipts.
    About all the firms did not produced the complete returns showing clearly
    invoice number and date with same amount. 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. Tablet, Cement etc.
    Concerned AEOs neither ensured the production of GST proofs from traders for
    depositing the GST amount nor action taken for blacklisting the defaulter firms.
    Due to weak monitoring controls, GST amount was paid by the firms in
    doubtful manner.
    Doubtful payment of GST amount resulted in loss to government
    amounting Rs 1.721 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, complete verification of GST
    invoice from FBR besides fixing of responsibility on the person(s) at fault, under
    intimation to audit.
    [AIR Para No. 09]

    438
    CHAPTER 14

    14.1 District Education Authority Multan


    14.1.1 Introduction
    District Education Authority, Multan was established on 01.01.2017
    under Punjab Local Government Act 2013. DEA Multan 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, Multan 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;

    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)

    As per the Appropriation Accounts for financial year 2017-18 of District


    Education Authority Multan, total original budget (Development and Non-
    Development) was Rs 8,875.408 million, Rs 115.749 million supplementary
    grant was provided and the final budget was Rs 8,991.156 million. Against the
    final budget, total expenditure of Rs 7,878.367 million was incurred by District
    Education Authority during financial year 2017-18. A saving of Rs 1,112.789
    million came to the notice of Audit, which shows that the District Education
    Authority failed to provide services and infrastructure development. No plausible
    explanation was provided by the PAO and management of District Education
    Authority (Annexure-B).

    441
    (Rupees in Million)

    In Education Department savings of Rs 1,112.789 million (12% of


    allocation) occurred by over estimating / releasing the budget against the vacant
    posts despite the fact that no recruitment against these vacant posts was made
    during the financial year 2017-18. Further funds of School Management Council
    (SMC) were not utilized despite availability. The same resulted in deprive of the
    students / populace of necessary facilities, such as provision of furniture & fixture
    as well as provision of laboratory equipment.
    The comparative analysis of the budget and expenditure of current and
    previous financial years is depicted as under:

    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

    S. No. Audit Year No. of Paras Status of PAC Meetings


    1 2017-18 15 PAC meeting was not convened

    443
    14.2 AUDIT PARAS

    14.2.1 Non Production of Record


    14.2.1.1 Non Production of record – Rs 44.684 million
    According to Clause 14 (1) (b) of the Auditor General‟s (Functions, Powers
    and Terms and Conditions of Service) Ordinance 2001, “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.
    The following DDOs under the jurisdiction of Chief Executive Officer, DEA
    Multan did not produce the record of pay and allowances and contingencies
    expenditure of Rs 44.684 million during 2001-18, despite various verbal and
    written requests. The detail is as under:
    (Rupees in million)
    DDOs Description Period Amount
    Funds of Rs 1.968 million were
    allocated to school administration
    during 2012-13 to 2016-17 but
    GHS Nawab Pur 2012-17 1.970
    contingent bills of expenditure
    incurred was not produced to Audit
    for scrutiny.
    GHS 2-KMR Contingent Vouchers 2012 -16 1.500
    Vouched account of
    adjustments/arrears of pay and
    Dy. DO (EE-W) City Multan allowances of general cadre and MC 2017-18 38.824
    cadre employees, vouched accounts
    of rent of office building
    NSB Vouched Accounts of School
    Dy. DO (EE-W) City Multan Named GMCGPS Chah Usmani 2016-17 0.290
    Wala.
    GGHS Shamsabad Multan Vouched accounts 2001-18 2.100
    Total 44.684

    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

    14.2.2.1 Unauthorized release of supplementary grant without


    approval - Rs 2,104.390 million
    According to Government of the Punjab Finance Department letter No.
    FD SO(Goods)44-4/2016 dated 14.09.2017, all the administrative departments
    shall remain within budgetary allocations to minimize the incidence of
    supplementary grants. The request for supplementary grants, if unavoidable,
    shall require approval of the Provincial cabinet / Cabinet Committee on Finance
    Development.
    The Chief Executive Officer, DEA Multan issued supplementary grant of
    Rs 2,104.390 million during 2017-18 without approval of Provincial Cabinet.
    Supplementary grant amounting Rs 2,104.390 million was issued without
    availability of written orders, in violation of rules.
    Due to weak financial management, supplementary grant was issued
    without approval of Provincial Cabinet.
    Unauthorized release of supplementary grant resulted in irregular
    payment of Rs 2,104.390 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 amount from the Finance
    Department besides fixing of responsibility on the person(s) at fault, under
    intimation to Audit.
    [AIR Para No.13]

    14.2.2.2 Unauthorized preparation of Annual Development Programme


    book – Rs 521.643 million
    According to rule 5 (e) of District Authorities (Budget) Rule 2017,
    responsibility of the heads of offices and institution is to prepare Annual
    Development Plan, identifying sector goal, outcomes, outputs, key performance
    446
    indicators and performance targets consistent with the national provincial and
    authority level sectorial policies and strategies. Furthermore, according to rule 23
    (2) the Chief Executive Officer shall develop an annual action plan according to
    the priorities laid out in the budget call letter, in order to realize the targets, set
    out the annual development program for the respective offices and institutions
    under the authority.
    The Chief Executive Officer, DEA Multan did not prepare the Annual
    Development Programme of Rs 521.643 million as part of budget document
    during 2017-18. Development Schemes were not identified. Only soft copy of
    unsigned self-desired ADP was produced to Audit. No forms BDD-4 were
    prepared. Development project outline were not approved by BDC.
    Administrative approvals and Technical sanctions of estimates were not prepared
    at the time of submission of case to the DC for approval of budget on behalf of
    Authority. The detail is as under:
    (Rupees in million)
    Budget
    Development Programme
    Original Revised
    Ongoing schemes 429.419 429.419
    New schemes 467.565 92.224
    Total 896.984 521.643

    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]

    14.2.2.4 Irregular incurring of NSB Funds without pre-audit of


    claims– Rs 53.616 million
    According to 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. Furthermore, according to Government of the Punjab Finance
    Department letter No.SO (TT) 6-1/2013 (2015) dated 15.07.2015, no withdrawals

    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

    Due to weak administration and monitoring of schools, funds were


    withdrawn without pre-audit and purchases were made from unregistered
    suppliers out of NSB funds.
    Procurement from unregistered firms and withdrawal of funds without
    pre-audit of claims resulted in irregular expenditure of Rs 53.616 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 regularization from the Finance Department besides
    fixing of responsibility on person(s) at fault, under intimation to Audit.
    [AIR Para No.12, 19]

    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]

    14.2.2.6 Excess payment of pay and allowances after


    regularization - Rs 24.132 million

    According to District Education Officer (EE-M) Multan‟s office Order


    No. 3277 dated 29.06.2017 regarding regularization of services of teachers, the
    salary component of teachers shall be in accordance with the pay scales plus usual
    allowance prescribed for the post against which they are appointed. The pay on
    the day of regular appointment shall be fixed at the initial of the respective pay
    450
    scales and the increments already earned during the contract appointment period
    shall be converted into personal allowance.
    The following DDOs of DEA Multan paid excess pay and allowance of
    Rs 24.132 million to teachers, who were appointed on contract basis and were
    regularized w.e.f 07.08.2015. On regularization of services, their pay was
    required to be fixed at initial of the pay scale in which they were regularized.
    However, the teachers continued to draw pay and allowances without re-fixing of
    basic pay on initial stage. Furthermore, in cases where pay was re-fixed, the
    personal allowance was not fixed by the administration from the effective date of
    the regularization. The detail is as under:
    (Rupees in million)
    Sr. No. DDOs Amount
    1 Dy. DEO (EE-M) Shujabad 1.767
    2 Dy. DEO (EE-M) City Multan 1.076
    3 Dy. DEO (EE-W) City Multan 1.846
    4 Dy. DEO (EE-W) City Multan 16.436
    5 Dy. DEO (EE-M) Jalalpur 3.007
    Total 24.132
    Due to weak financial management, excess payment of pay & allowances
    was made.
    Non-compliance of Government instructions resulted in excess payment
    of Rs. 24.132 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 24.132 million from the concerned
    besides fixing of responsibility on the person(s) at fault, under intimation to
    Audit.
    [AIR Para No. 03, 03, 03, 10, 03]
    14.2.2.7 Irregular payment of pay and allowances in excess of
    sanctioned Posts - Rs 15.576 million

    According to rule 9 (b) of the Punjab District Authorities (Accounts)


    Rules 2017, the drawing and disbursing officer and payee of the pay, allowances,
    451
    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 pay and allowances of
    Rs 15.576 million in excess of the sanctioned posts during 2017-18. The
    comparison of sanctioned posts with HR / SAP data revealed that pay and
    allowances of following posts was drawn in excess than the availability of posts.
    The detail is as under:
    (Rupees in million)
    No. of Posts
    Cost Amount
    Name of Post BPS Sanctioned Pay
    Center
    Posts Drawn
    MC 6016 Junior Clerk 11 9 10 4.033
    MC 6015 Assistant Director 17 0 1 1.014
    MC 6015 Budget Officer 17 0 1 0.797
    MC 6016 Headmaster 17 0 1 0.711
    MC 6016 Extra Asst. Director 17 0 1 0.891
    MC6051 Headmaster 17 1 2 1.100
    MC6164 Headmistress 19 1 2 2.190
    MC6174 Headmaster 19 1 2 1.500
    MC6212 Headmistress 17 1 2 1.030
    MC6222 Principal 19 1 2 2.310
    Total 15.576
    Due to poor management, payment of pay and allowances was made in
    excess of sanctioned posts.
    Payment of pay and allowances in excess of sanctioned posts resulted in
    irregular payment of Rs 15.576 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.

    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]

    14.2.2.8 Misclassification of expenditure – Rs 8.665 million

    According to rule 12 (b) (ii) of District Authorities Accounts Rules 2017,


    the Budget and Accounts Officer shall ensure that monthly expenditure is
    charged to relevant object code and remains within allocation.
    During audit of DEA Multan, it was observed that the DEO (Literacy)
    Multan incurred expenditure of Rs 8.655 million from irrelevant object code
    A05270 for salaries, stationery, TA / DA, repair and other contingent expenditure
    during 2017-18. Irregular allocation of budget was made under object Code-
    A05270 instead of relevant object Codes.
    Due to financial indiscipline, expenditure was incurred through
    misclassification.
    Misclassification of expenditure resulted in irregular expenditure and
    violation of government rules.
    The matter was reported to the CEA 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 of expenditure from the Finance
    Department besides fixing of responsibility on the person(s) at fault, under
    intimation to Audit.
    [AIR Para No.02]
    14.2.2.9 Unauthorized expenditure by School Council on repair of
    building – Rs 8.412 million
    According to clause 4.9 of School Council Policy Edition 2017 approved by
    School Education Department, Government of the Punjab, School Council funds

    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

    Due to weak financial management, the School Councils incurred expenditure


    beyond the admissible limit.
    Incurring of expenditure beyond permissible limits resulted in irregular
    expenditure of Rs 8.412 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 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.15, 12]

    14.2.2.10 Irregular purchase of various items without


    advertisement – Rs 5.580 million

    According rules 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.
    454
    The following DDOs of DEA Multan incurred expenditure of Rs 5.580
    million on account of purchase of android tablets, desk benches, tables, chairs,
    motor pumps, water coolers, fans, etc. costing Rs 5.580 million without
    advertisement on PPRA website or in the newspapers, in violation of rules. All
    purchases were made uneconomical and without open competition. The detail is
    as under:
    (Rupees in million)
    Sr. No. DDOs Amount
    1 Dy. DEO (EE-M) Jalalpur 1.042
    2 Dy. DEO (EE-M) Shujabad 2.314
    3 GGHS Shamsabad Multan 2.224
    Total 5.580

    Due to weak management, expenditure was incurred in violation of PPRA


    Rules.
    Non-compliance of PPRA rules / instructions resulted in irregular
    expenditure of Rs 5.580 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 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, 13, 04]

    14.2.2.11 Irregular payment in cash instead of crossed cheque -


    Rs 1.390 million
    According to rule 4(b) of the Punjab District Authorities (Accounts) Rules
    2017, payment exceeding rupees one thousand shall be made through crossed
    non-negotiable cheque.
    During audit of DEA Multan, it was observed that the DEO (Literacy)
    made payment of Rs 1.390 million during 2017-18 in cash instead of crossed
    cheque to various suppliers.

    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

    14.2.3.1 Non-utilization of funds of development schemes -


    Rs 1,661.870 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 Chief Executive Officer, DEA Multan did not utilize the funds of Rs
    1661.870 during 2017-18 allocated for establishment of IT Labs and grant in aid
    to „Brick Kiln Children / Parents‟ studying in Punjab. The detail is as under:
    (Rupees in million)
    Subject Amount
    Provision of IT Labs in High / Higher Secondary schools in Punjab 1,400
    Provision of IT Labs in High / Elementary Schools in Punjab 250
    Grant in aid to „Brick Kiln Children / Parents‟ studying in schools in Punjab 11.870
    Total 1,661.870
    Due to weak management, funds were not utilized despite strict
    instructions of Government.
    Non-utilization of funds resulted in non-provision of necessary facilities
    to the intended students.
    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.
    Audit recommends fixing of responsibility on the person(s) at fault, under
    intimation to audit.
    [AIR Para No.24]

    457
    14.2.3.2 Irregular payment of arrears of pay & allowances
    without release of separate budget- Rs 336.332 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.
    The following DDOs of DEA Multan withdrew arrears of pay and
    allowances of Rs. 336.332 million during 2017-18. Withdrawal was made
    without allocation of separate budget for arrears bills. Neither additional budget
    was got allocated nor payment cases were approved by the CEO. Record of
    arrears drawn was also not produced to Audit which created doubts about
    legitimacy of claims. Huge amount of arrears was drawn without any check. The
    detail is as under:
    (Amount in Rupees)
    Sr. No. DDOs Period Amount
    1 CEO (DEA) Multan 2017-18 332.769
    2 GGHS Shamsabad Multan 2010-14 3.563
    Total 336.332
    Due to weak management, unjustified claims of arrears of pay and
    allowances were drawn without release of separate budget.
    Payment of arrears of pay and allowances without approval of claims and
    allocation of separate budget resulted in loss of Rs 336.332 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 inquiry in the matter besides fixing of responsibility
    on the person(s) at fault, under intimation to Audit.
    [AIR Para No. 19, 03]

    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]

    14.2.3.4 Unjustified payment of Social Security Benefits -


    Rs 40.591 million

    According to Government of the Punjab, School Education Department's


    Notification No. SO (SE-III) 2-16/2007 (P.V) dated 07.08.2015, the Educators

    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

    According to Finance Department‟s 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. Furthermore, according to
    Finance Department letter No. FD-PR-21-3/2013 dated 17.11.2014 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 is related to all school teachers. Hence the deadline for
    waiving of advance increments is 23.09.2013.
    The following DDOs of DEA Multan paid salaries of teachers without re-
    fixing of salaries of 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 6.912 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) City Multan 4.408
    2 Dy. DEO (EE-W) Saddar Multan 1.503
    3 Dy. DEO (EE-M) City Multan 1.001
    Total 6.912

    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]

    14.2.3.6 Irregular appointment of teachers in violation of


    Recruitment Policy
    According to Recruitment Policy 2016-17 circulated vide Government of
    the Punjab, School Education Department Lahore Vide No. SO (SE-IV) 2-
    50/2015 dated 9th September 2016, the composition of District Recruitment
    Committee was as under:
    i. District Coordination Officer Chairman
    ii. Executive District Officer (Education) Member
    iii. Executive District Officer (F&P) Member
    iv. District Monitoring Officer Member
    v. One representative of Provincial Government Member
    vi. Appointing Authority Member

    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

    14.2.4.1 Unjustified transfer of pay & allowances of different


    employees in the same bank accounts -Rs 545.350 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 Chief Executive Officer, DEA Multan did not monitor the pay &
    allowance expenditure of employees of Authority. The scrutiny of HR / SAP
    Data of DAO Multan revealed that pay and allowances of employees amounting
    Rs 545.350 million were transferred in same bank account during 2017-18.
    Due to weak management, pay and allowances of teachers were transferred
    in the same bank accounts.
    Transfer of pay & allowances in the same bank accounts resulted in
    irregular and doubtful payment of 545.35 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 the amount besides fixing of responsibility
    on the person(s) at fault, under intimation to Audit.
    [AIR Para No.08]

    14.2.4.2 Irregular payment of conveyance allowance during


    vacations – Rs 17.545 million

    According to Rule 1.15 of the Punjab Travelling Allowance Rules 1976,


    conveyance allowance is not admissible during any kind of leave except casual
    leave. Further, according to the Government of Punjab, Finance Department letter

    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

    Due to weak internal controls, conveyance allowance was paid during


    vacations.
    Irregular payment of conveyance allowance during vacations resulted in
    excess payment and loss of Rs 17.545 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 excess paid amount of Rs 17.545 million
    from the concerned besides fixing of responsibility on the person(s) at fault,
    under intimation to Audit
    [AIR Para No.04, 01,01,01,02,02,02,02 ]

    14.2.4.3 Excess payment of Ad hoc allowances - Rs 13.599 million

    According to Government of the Punjab Finance Department notification


    No, FD/PC1-2/2016 dated 18th July, 2016 revision of pay scales & allowances of
    the Punjab Government-2016 ad hoc relief allowance granted w.e.f. 01.07.2013,
    10.07.2014 and 01.07.2015 shall cease to exist w.e.f. 01.07.2016.

    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]

    14.2.4.4 Doubtful payment of General Sales Tax – Rs 11.817 million

    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. 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 Multan, it was observed that various Elementary and
    Primary Schools under administrative control of the following DDOs made payment
    of Rs 11.817 million to different suppliers/firms on account of GST during 2016-
    18. Firms did not produce the complete returns showing clearly invoice number
    and date with same amount. Mostly invoices were without number and dates.

    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]

    14.2.4.5 Non-payment of Punjab Sales Tax and Income Tax on


    services – Rs 3.006 million
    According to Section 3(1) of Punjab Sales Tax on Services Act 2012,
    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 a registered company and @ 10% from registered
    dealers / persons was to be deducted, on all kinds of services.
    The heads of Elementary & Primary Schools under the administrative
    control of Deputy District Education Officers Multan did not ensure payment of

    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 ]

    14.2.4.6 Irregular payment of pay & allowances after


    superannuation - Rs 1.824 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 Chief Executive Officer, DEA Multan allowed payment of Rs 1.824
    to different employees of education department on account of pay and allowances
    after the age of superannuation (60 years age) during 2015-18. Annexure-
    J/MLN

    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

    15.1 District Education Authority Pakpattan


    15.1.1 Introduction
    District Education Authority, Pakpattan was established on 01.01.2017
    under Punjab Local Government Act 2013. DEA Pakpattan 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, Pakpattan 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;

    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

    15.1.2 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 3,550.552 3,365.704 (184.848) -5%
    Non-salary 145.550 108.615 (36.935) -25%
    Development 137.459 112.618 (24.841) -18%
    Sub Total 3,833.561 3,586.937 (246.624) -6%
    Receipts 58.213 43.618 (14.595) -25%

    470
    (Rupees in Million)

    As per the Appropriation Accounts for financial year 2017-18 of District


    Education Authority Pakpattan, total original budget (Development and Non-
    Development) was Rs 3,020.306 million, supplementary grant was Rs 813.255
    and the final budget was Rs 3,833.561 million. Against the final budget, total
    expenditure of Rs 3,586.937 million was incurred by District Education
    Authority during financial year 2017-18. A saving of Rs 246.624 million came to
    the notice of Audit, which shows that the District Education Authority failed to
    provide basic education services and infrastructure development. No plausible
    explanation was provided by the PAO and management of District Education
    Authority (Annexure-B).

    471
    (Rupees in Million)

    In Education Department saving of Rs 246.624 million (6% of allocation)


    occurred by over estimating / releasing the budget against the vacant posts
    despite the fact that no recruitment against these vacant posts was made during
    the financial year 2017-18. Further funds of School Management Council (SMC)
    were not utilized despite availability. The same resulted into depriving the
    students / populace from necessary facilities such as provision of furniture &
    fixture as well as provision of laboratory equipment.
    The comparative analysis of the budget and expenditure of current and
    previous financial years is depicted as under:

    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

    15.1.3 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.

    15.1.4 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 17 PAC meeting was not
    convened

    473
    15.2 AUDIT PARAS

    15.2.1 Non Production of Record


    15.2.1.1 Non Production of record – Rs 98.702 million
    According to clause 14 (1) (b) of the Auditor General‟s (Functions,
    Powers and Terms and Conditions of Service) Ordinance 2001, 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.
    The following DDOs of District Education Authority Pakpattan did not
    produce the record of pay and allowances and contingencies expenditure of Rs
    98.702 million during 2017-18 despite various verbal and written requests. The
    detail is given below:
    (Rupees in million)
    Name of Office Description Amount
    GMC HS Arifwala Record of encashment of LPR of staff 0.354
    DDEO (EE-M) Arifwala Pay and allowances 29.719
    CEO Education Record relating to development schemes 68.325
    GGHS City Arifwala Adjustment of pay and allowances 0.304
    Total 98.702

    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

    15.2.2.1 Irregular incurring of NSB Funds without pre-audit of


    claims– Rs 223.772million
    According to 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. Furthermore, 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.
    The following DDOs of District Education Authority Pakpattan did not
    properly monitor the incurring of NSB funds of 223.772 million released during
    2017-18. The funds were drawn without pre-audit which resulted in various
    irregularities i-e purchase from unregistered firms and non-deposit of taxes by
    suppliers in Government treasuries. The detail is as under:
    (Rupees in million)
    Sr. No. DDOs Amount
    01 Dy. DEO (EE-M) Pakpattan -
    02 GGHS 91/EB -
    03 Dy. DEO (EE-W) Pakpattan -
    04 GGHS Colony Area Pakpattan -
    05 CEO Education 223.772
    Total 223.772
    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.
    Procurement from unregistered firms and withdrawal of funds without
    pre-audit of claims resulted in irregular expenditure of Rs 223.772 million.
    476
    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 the 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.09,01,01,13,07]

    15.2.2.2 Irregular revised allocation of funds against ‘Nil’ budget


    – Rs 90.015 million
    According to rule 5(2) (a) & (b) of the District Authorities Budget Rules
    2017, the head of office is responsible for all matters relating to the budget for the
    office under his administrative control, ensure strict financial control.
    The CEO District Education Authority Pakpattan allocated funds of Rs
    90.015 million to those detailed below objects heads for which there was no
    budget allocation / appropriation was made in the original budget estimate.
    Revised allocation was made against “Nil” budget appropriation during the
    period 2017-18. The detail is as under:
    (Rupees in million)
    Fund Budget Supplementary
    Detail Object Description Final Grant
    Center Grant Budget
    A0121D-RURAL INCENTIVE
    PY6031 -
    ALLOWANE 0.003 0.003
    A0123G-AD-HOC RELIEF
    PY6037 -
    ALLOWANCE-2018 0.434 0.434
    PY8996 A05270-TO OTHERS - 0.835 0.835
    PY8996 A06101-MERIT - 0.816 0.816
    PY8996 A09203-IT EQUIPMENT - 6.094 6.094
    PY8996 A12403-OTHER BUILDINGS - 80.843 80.843
    PY8997 A01101-BASIC PAY - 0.111 0.111
    A03930-VOCATIONAL AND
    PY8997 -
    MANPOWER TRAINING 0.830 0.830
    A03905-NEWSPAPERS
    PY8997 -
    PERIODICALS AND BOOKS 0.050 0.050
    Total 90.015 90.015

    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.

    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. 26]

    15.2.2.4 Irregular payment to DDO instead of direct payment by


    splitting the claims – Rs 38.163 million
    According to rule 4.49 of Punjab Sub Treasury Rules, payment of Rs
    100,000 and above to the contractors and suppliers, are to be made in form of
    crossed cheque, issued by the Accountant General Punjab / District Accounts
    Officer. Furthermore, according to rule 4 (1) (c) of the Punjab District Authorities
    (Accounts) Rules 20017, the mode of making payments from the local fund of a
    District Authority shall be that the payments of salary to the staff of a District
    Authority shall be made through direct credit system (DCS) in their respective
    bank accounts.
    The CEO and Deputy District Education Officer (EE-W) Pakpattan
    incurred expenditure amounting Rs 38.163 million on account of honorarium to
    different PNFEP, ACL and TSKL and pay and allowances to teachers during
    2017-18. The cheque was obtained from DAO in the name of DDO instead of
    direct credit system in their respective bank accounts. The amount of each claim
    was kept less than Rs 0.100 million just to obtain the cheque in the name of
    DDO. The detail is as under:

    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.

    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. 21,8,9]

    15.2.2.5 Irregular payment of inspection allowance without


    observing KPIs – Rs 14.450 million

    According to Government of the Punjab Finance Department‟s


    notification No. S.O. (Budget) 1-15/2013 dated 27.08.2014, and No. S.O.
    (Budget) 1-15/2013(Vol-II) dated 15.01.2018, Inspection Allowance of Rs
    25,000 PM to male /female Assistant Education Officers working in the school
    education department is allowed subject to verifiable Key Performance Indicators
    as developed by School Education Department dated 12.09.2017.
    The Chief Executive Officer, DEA and Deputy District Education Officer
    (EE-W) Pakpattan allowed payment of Rs 14.450 million on account of
    inspection allowances to AEOs along with their pay without approval of
    verifiable Key Performance Indicators (KPI) as developed by School Education
    Department in violation of above instructions.
    480
    Due to weak monitoring controls, the inspection allowance was
    irregularly paid to the AEOs along with their pay.
    Payment of inspection allowance with pay of AEOs without observing
    KPIs as directed by FD resulted in irregular payment of Rs 14.450 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
    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.

    [AIR Para No. 18,3]

    15.2.2.6 Irregular payment of arrears of pay & allowances without


    allocation / release of separate budget- Rs 9.201 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 Pakpattan paid
    arrears of pay Rs 9.201 million to staff during 2017-18. No case of payment of
    arrear was submitted to CEO for sanction and no separate budget was released for
    payment of pending pays. Huge amount of arrears were paid without any check
    and balance. The detail is as under:
    (Rupees in million)
    Sr. No. DDOs Amount
    01 Dy. DEO (EE-W) Arifwala 7.530
    02 GGHS Colony Area Pakpattan 1.201
    03 GHS Sandy Khan Pakpattan 0.470
    Total 9.201

    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]

    15.2.2.7 Excess payment of salary to employees by allotting different


    personal number in same bank account – Rs 6.278 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 Deputy District Education Officer (EE-M) Arifwala made payment of
    Rs 6.278 million during 2017-18 on account of pay and allowances to employees
    having same CNIC number through two different personal numbers.
    Furthermore, DDO paid pay & allowances to different employees having same
    bank account numbers.
    Due to weak financial controls, excess payment of pay & allowances was
    paid through same CNIC and bank accounts.
    Excess payment through same CNIC and same bank account numbers
    resulted in loss of Rs 6.278 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

    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]

    15.2.2.8 Irregular purchases through splitting – Rs 5.099 million


    According to rule 8 and 9 of the Punjab Procurement Rules 2014, a
    procuring agency shall, within one month from the commencement of a financial
    year, devise annual planning for all proposed procurements with the object of
    realistically determining the requirements of the procuring agency, within its
    available resources, delivery time or completion date and benefits that are likely
    to accrue to the procuring agency in future. 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.
    The following DDOs of District Education Authority Pakpattan purchased
    building materials, furniture and electric lab material from SMC / NSB grant
    amounting Rs5.009 million during 2017-18 without procurement planning. All
    the items were purchased through splitting the demands in pieces from local
    market instead of tender inquiry. The purchases were uneconomical in absence of
    purchase through tender committee. The detail is as under.
    (Amount in million)
    Sr. No. DDOs Amount
    01 GGHS 91/EB 0.605
    02 GHS Urban Area Pakpattan 1.375
    03 GGHS Colony Area Pakpattan 0.492
    04 CEO Education 1.265
    05 GHS Sandy Khan 0.800
    06 GGHS City Arifwala 0.562
    Total 5.099
    Due to weak financial controls, purchases were made through splitting of
    indents

    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]

    15.2.2.9 Irregular / doubtful expenditure from NSB funds – 4.803


    million

    According to serial No. 4 NSB Guidelines 2014-15 issued by Government


    of the Punjab, Education Department, the School Councils will observe the
    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 cross cheques.
    The Principal Government Girls High School Colony Area Pakpattan
    incurred an expenditure of Rs 4.803 million out of NSB funds during 2014-18.
    The expenditure was incurred by splitting the indents 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 record. The bills were not signed by Co-Chairman /
    members of School Councils. No quality /quantity certificate of purchases made /
    work done was available on record. The deduction of Income Tax / Sales Tax
    was not properly monitored. The Sales Tax deposit proofs provided by firms
    were not authentic as the invoice number. & date of bill did not match with the
    invoice number mentioned in the Annexure-C of Sales Tax return.
    484
    Due to weak financial control, NSB funds were not incurred as per NSB
    Guidelines.
    Incurring of expenditure without observing codal formalities resulted in
    irregular expenditure of Rs 4.803 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.

    [AIR Para No.14]

    15.2.2.10 Irregular expenditure from NSB funds without


    preparation of annual plan - Rs 4.752 million

    According to serial No. 3.4 of NSB Guidelines issued by the Education


    Department Government of the Punjab, every school is required to prepare school
    based Action plan (SBAP) at the start of financial year.
    The Headmistress Government Girls City High School Arifwala incurred
    an expenditure of Rs 4.752 million from non-salary budget during 2015-18
    without preparation of School Based Action Plan. No annual Development Plan
    of school showing the proposed work to be done along with estimated costs was
    prepared and got approved from DEO (SE). No monitoring reports of members of
    School councils was prepared and produced to Audit. The detail is as under:
    (Rupees in million)
    DDO Code Financial Year NSB Budget NSB Expenditure
    PK 6232 2014-15 1.386 1.200
    PK 6232 2015-16 1.378 1.571
    PY-6182 2016-17 0.725 0.453
    PY-6182 2017-18 1.528 1.528
    Total 5.017 4.752

    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.

    [AIR Para No.01]

    15.2.2.11 Non reconciliation of bank balance and cash book –


    Rs 2.934 million
    According to rule 2.10(a)(1) of the PFR Vol-I, same vigilance should be
    exercised in respect of expenditure incurred from Government revenues as a person of
    ordinary prudence would exercise in respect of expenditure of his own money.
    The DEO Literacy Pakpattan did not reconcile cash balance as per
    cashbook with bank statement during 2017-18. The closing balance of cash book
    was 0.023 million on 30.06.2018 but bank balance showed balance of Rs 2.957
    million. There was difference of Rs 2.934 million between Cash book and bank
    statement.
    Due to weak internal controls, reconciliation of bank statement and cash
    book was not done.
    Non reconciliation of bank statement and cash book resulted in difference
    of Rs 2.934 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.
    486
    Audit recommends reconciliation of accounts besides fixing of
    responsibility on the person(s) at fault, under intimation to Audit.
    [AIR Para No. 25]

    15.2.2.12 Doubtful purchase of material without stock entries - Rs


    2.592 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 Pakpattan withdrew
    funds of Rs 2.592 million on account of purchase of consumable and permanent
    storable items during 2012-18 from NSB funds. No stock entries of material
    purchased was made. The items were purchased repeatedly without maintaining
    stock registers. The detail is as under:

    (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]

    15.2.2.13 Irregular payment in cash instead of crossed cheque – Rs


    1.401 million
    According to rule 4 (b) of Punjab District Authorities (Accounts) Rules,
    2017 the District Authority shall made payment through crossed non-negotiable
    cheque exceeding rupees one thousand.
    The CEO District Education Authority Pakpattan made payment of Rs
    1.401 million in cash during 2017-18 instead of crossed cheque in violation of
    above mentioned rule. Furthermore, the DDOs issued cheques in favor of cashier
    and cahier made the further disbursement in cash.
    Due to weak internal controls, payment was made in cash instead of
    crossed cheque.
    Non observance of rules resulted in irregular payment in cash amounting
    Rs 1.401 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.

    [AIR Para No.31]

    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

    15.2.3.1 Non surrender of anticipated savings – Rs 62.443 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.
    Dy. DEO (EE-M) Pakpattan did not surrender the anticipated savings of
    Rs 62.443 million during 2016-18. Funds of Rs 130.202 million were allocated
    for pay and allowances and contingencies out of which only funds of Rs 67.711
    could be utilized. Funds of Rs 62.443 million neither utilized nor surrendered
    well in time and lapsed. The detail is as under:

    (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

    Due to weak financial controls, anticipated savings were not surrendered


    well in time and lapsed.
    Non-utilization of funds amounting Rs 62.443 million resulted in non-
    provision of necessary facilities to the intended students.
    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

    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.

    [AIR Para No. 8,9,3,1]

    15.2.3.2 Excess expenditure over and above the budget allocation –


    Rs 28.666 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 CEO District Education Authority and Headmaster Government High
    School Urban Area Pakpattan incurred excess expenditure Rs 228.666 million
    from budget allocation during the financial years 2014-18. The incurring of
    excess expenditure from allocated budget resulted in violation of government
    rules.
    Due to weak financial discipline, expenditure was incurred in excess of
    budget allocation.
    Non observance of rules resulted excess expenditure of Rs 28.666 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.
    [AIR Para No. 30,10]

    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

    Due to weak internal controls, 30% SSB allowance was paid to


    employees after regularization.
    Unjustified payment of SSB allowances resulted in loss of Rs 8.376
    million.
    494
    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.03,01,01,02,11,11,04]

    15.2.3.4 Irregular withdrawal of conveyance allowance during


    vacations – Rs 3.187 million
    According to Rule 1.15 of the Punjab Travelling Allowance Rules 1976,
    conveyance allowance is not admissible during any kind of leave except casual
    leave. Further, according to the Government of Punjab, Finance Department letter
    No. 106 I-SO(SR) IV/7 dated 18.08.1977, conveyance allowance is not
    admissible during vacations.
    The following DDOs of (DEA) Pakpattan allowed withdrawal of Rs 3.187
    million on account of conveyance allowance to the teachers during summer &
    winter vacation and earned leaves during 2017-18. The payment of conveyance
    during leaves period resulted in unauthorized payment. The detail is as under:
    (Rupees in million)
    Sr. No. DDOs Amount
    1 Deputy District Education Officer (EE-M) PPN 0.802
    2 Deputy District Education Officer (EE-W) Arifwala 0.370
    3 GMC HS Arifwala 0.094
    4 GGHS Colony Area Pakpattan 0.130
    5 Deputy District Education Officer (EE-M) Arifwala 0.627
    6 Deputy District Education Officer (EE-W) Pakpattan 1.007
    7 GHS School Sandy Khan Pakpattan 0.066
    8 GGHS City Arifwala 0.091
    Total 3.187

    Due to weak internal controls, conveyance allowance was paid during


    vacations and earned leaves.

    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]

    15.2.3.5 Unauthorized expenditure by School Management


    Committee – Rs 3.104 million
    According to clause 4.9 of School Council Policy 2007 as amended in its
    edition of 2017, school council funds will be utilized on prescribed purposes.
    During financial year, a School Council can incur up to the maximum of four
    hundred thousand rupees.
    Dy. DEO (EE-M) Arifwala did not properly monitor the incurring of
    funds by school councils. Following school councils incurred expenditure of Rs
    3.104 million by incurring funds beyond the permissible limit of Rs 400,000
    during a financial year. The detail is as under:
    (Rupees in million)
    Total Amount Total
    Sr No. Name of School EMIS Code
    Received Expenditure
    1 GES 35 EB P/O Jamia Islamia 39220185 0.435 0.425
    2 GES Mehdi Khan 39220130 0.461 0.440
    3 GES Mari Hazara 39220137 0.426 0.591
    4 GES Heman Mehrka 39220152 0.617 0.475
    5 GES Chak No. 109/ EB 39220208 0.674 0.676
    6 GES 167 EB 39220222 0.516 0.497
    Total 3.104

    Due to weak financial management, the school councils incurred funds


    beyond prescribed limit.
    Incurring of funds beyond permissible limits resulted in irregular
    expenditure of Rs 3.104 million.

    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.

    [AIR Para No. 14]

    497
    15.2.4 Internal Control Weaknesses

    15.2.4.1 Non reconciliation of budget and expenditure between


    DEA and SAP R/3 data – Rs 493.119 million
    According to rule 6 (e)(j)(k)(l) of Punjab District Authorities (Budget)
    Rules, 2017 Budget and Accounts Officer is responsible to communicate grants,
    through SAP-R/3, to drawing and disbursing officers and institutions of the
    District Authority, to monitor the receipts and expenditure of the District
    Authority and institutions through System SAP R/3 and to maintain schedule of
    establishment of the District Authority, offices and institutions.
    The Chief Executive Officer of DEA Pakpattan did not monitor the
    budget and expenditure of DEA Pakpattan during 2017-18. No reconciliation of
    figures was made as the original budget, revised budget and actual expenditure
    figures as reflected in SAP R/3 system and books of accounts of DEA
    mismatched. A difference of Rs 235.205 million, 246.966 million and Rs 10.947
    million was noticed in original, revised budget and actual expenditure figures
    respectively. The detail is as under:
    (Rupees in million)
    Particulars Budget grant Final grant Actual expenditure
    As per SAP System 3,020.306 3,833.560 3,575.646
    As per Budget & Accounts Record 3,255.511 3,586.594 3,586.594
    Difference (235.205) 246.966 (10.947)
    Total Difference 493.119
    Due to poor budgeting and defective financial management, the budget
    figures were not properly reconciled with figures of District Accounts Office
    System SAP R/3.
    Non-reconciliation of budget figures created doubts on the true and fair
    view of books of accounts.
    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.

    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]

    15.2.4.2 Defective prioritization of Schools selected for


    development work – Rs 26.409 million
    According to Government of the Punjab School Education Department‟s
    letter No. SO(ADP)Review-418/2017-18dated 30th June, 2017 regarding
    utilization of development funds allocated to DEAs the basic criteria for
    identification, prioritization and execution of scheme has been devised for
    „normal circumstances‟ which are as under:
    “School Education Department desires that funds under each Mega
    Programme must be spent on the needy schools prioritized on the basis of
    urgency, highest enrolment, gender parity and rural-urban divide where
    necessary. Identification of scheme be made through a committee notified by
    CEO, DEA concerned with the approval of administrator, DEA concerned”.
    The Chief Executive Officer of DEA Pakpattan incurred expenditure of
    Rs 26.409 million on development work during 2017-18. The CEO did not
    ensure the prioritization criteria given by the School Education Department.
    Irrational selection was made by the prioritization committee constituted for this
    purpose. Selection of schools having missing facilities was made without
    preparation of working papers, assigning priority marks / weightage based on
    factors / elements of criteria given by School Education Department. The schools
    were selected without considering the enrollment of the schools. Schools having
    maximum enrollment were ignored. The element of urgency was not considered
    while selecting schools, schools having no boundary walls were ignored. The
    schools were selected without allocation of weightage of priority. Annexure-
    K/PPN
    Due to weak monitoring and negligence of the prioritization committee,
    the less enrolment schools were selected against the criterion.

    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]

    15.2.4.3 Mis procurement of IT Equipment for IT Labs – Rs


    22.227 million

    According to rule 38 (2)(a) (iv) of Punjab Procurement Rules, 2014, the


    procuring agency shall reject any proposal which does not conform to the
    specified technical requirements
    The Chief Executive Officer of DEA Pakpattan made procurement of IT
    equipment in connection with establishment of IT LABs costing Rs 22.227
    million during 2017-18. Annexure-L/PPN Audit observed as under:
    i. Irrational and un-necessary categorization was made. Categorization of
    indents to be purchased badly affect the realistic competition as suppliers
    who could supply any of the equipment included a group could not
    participate in the tender.
    ii. Doubtful technical evaluation of bidders was made and letters for inviting
    grievances to the rejected bidders were not issued.
    iii. The equipment supplied was not properly functioning as Sisco Switch
    was not installed yet and not functioning. The wireless card provided in
    desktop computers was not functioning on available hot spot / Wi-Fi
    signals.
    iv. Specifications approved and conveyed by planning wing of School
    Education Department were adopted but high prices were paid beyond
    estimated cost of these specifications.

    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.

    [AIR Para No.05]

    15.2.4.4 Unjustified payment of pay and allowances without date


    of joining – Rs 18.922 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. Furthermore, 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 Chief Executive Officer of DEA and District Accounts Officer
    Pakpattan allowed to drew pay and allowances amounting Rs 18.922 million
    during 2017-18 for different staff of various DDOs. The withdrawal of pay was
    unjustified as no date of joining of the employees was mentioned in the HR data.
    501
    Due to which the actual date of appointment of staff and their pay and allowances
    could not be assessed by Audit.
    Due to weak internal controls, unjustified payment of pay and allowances
    was made without mentioning the date of joining.
    Non observance of codal formalities resulted in unjustified / irregular
    payment of pay and allowances amounting Rs 18.922 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 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. 13]

    15.2.4.5 Non obtaining of deposit proof of General Sales Tax – Rs


    5.802 million

    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.
    The following DDOs of District Education Authority Pakpattan made
    payment of Rs 5.802 million to the different suppliers / firms on account of GST
    during 2017-18 without obtaining deposit proof from suppliers. Mostly bills of
    the firms were dateless which created doubt that sales tax amount was
    misappropriated. Taxes were also applied on exempted items e.g. Tablet, Cement
    etc. The detail is as under:
    (Rupees in million)
    Sr. No. DDOs Amount
    01 Dy DEO (EE-M) Pakpattan 2.394
    02 Dy. DEO (EE-W) Arifwala 0.051
    03 GGHS 91/EB 0.179
    04 GHS Urban Area Pakpattan 0.249
    502
    Sr. No. DDOs Amount
    05 GGHS Colony Area Pakpattan 0.274
    06 Dy DEO (EE-M) Arifwala 1.508
    07 Dy. DEO (EE-W) Pakpattan 0.691
    08 GHS Sandy Khan Pakpattan 0.070
    09 GGHS City Arifwala 0.386
    Total 5.802
    Due to weak monitoring controls, deposit proof of GST was not obtained
    from the firms.
    Non obtaining proof of deposit of GST might result in loss of Rs 5.416
    million.
    The matter was reported to the CEO of District Education Authority 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, complete verification of GST
    invoice from FBR besides fixing responsibility on the person(s) at fault, under
    intimation to audit.
    [AIR Para No. 12,13,2,4,8,13,17,19,8,5]
    15.2.4.6 Overpayment due to acceptance of excess rates – Rs 4.255
    million
    According to Government of the Punjab School Education Department
    (Planning Wing) Lahore‟s notification No. SO(ADP-III) 9-3/2017 dated
    15.01.2018 and Notification bearing same number dated 30.01.2018, all CEOs of
    DEAs in Punjab were issued IT Labs specifications for setting up IT Labs in
    Government Schools of Punjab with the directions for strict compliance. These
    specifications included the item name minimum specifications along with
    estimated budget for respective item.
    The CEO District Education Authority Pakpattan made excess payment of
    Rs 4.255 million during 2017-18 to M/s Technosol (Pvt) Ltd Lahore by
    purchasing the lab equipment at higher rates than rates approved by School
    Education Department and adopted by CEO while issuing purchase order for
    procurement of Desktop Computer Core i5. The detail is as under:

    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

    Due to financial mismanagement, procurement was made at higher rates.


    Payment of excess rates for specification purchased resulted in loss of Rs
    4.255 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 recovery amounting Rs 4.255 million besides fixing of
    responsibility on the person(s) at fault, under intimation to Audit.
    [AIR Para No.04]

    15.2.4.7 Non-imposition of penalty due to non-completion of


    works within time limit Rs 2.492 million
    According to clause 39 (a) of contract agreement” The time allowed for
    carrying out the work as entered in the tender shall be strictly observed by the
    contractor. The work shall throughout the stipulated period of the contract be
    proceeded with all due diligence in accordance with the programme of work and
    the contractor shall pay as compensation an amount equal to one percent of the
    amount of contract subject to maximum of 10% or such smaller amount as the
    engineer in-charge (whose decision in writing shall be final) may decide, on the
    amount of the estimated cost stated in item(b) of the memorandum of work
    annexed hereto for every day the work remains un-commenced or unfinished
    after the proper date.
    The CEO District Education Authority Pakpattan did not observe the time
    limits granted to contractors during 2017-18. Contractors neither completed the

    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

    Const. of boundary walls Not


    917 completed in
    1 28.02.17 Govt. Model Primary 1.516 1.481 2.5 0.148
    prescribed
    School 6/KB time
    Const. of Boundary Wall Not
    915 completed in
    2 28.02.17 GPS Kot Kanogo 836Rfts 2.808 2.808 3 0.281
    prescribed
    with gate and gate pillar time
    Not
    1001 Const. of Boundary Wall completed in
    3 14.11.16 2.595 2.534 3.5 0.253
    prescribed
    GPS Dedar Singh 750 Rft
    time
    Const. of dangerous Not
    886 completed in
    4 24.02.17 building GHS colony area 3.286 3.160 3.5 0.316
    prescribed
    const. of 3 class rooms time
    Not
    919 Const. of Boundary Walls completed in
    5 28.02.17 3.418 3.418 3 0.342
    prescribed
    GPS 74/D
    time
    const. of dangerous Not
    9132 completed in
    6 8.02.17 building GGHS 20/SP of 3 3.483 2.932 3.5 0.293
    prescribed
    class rooms time
    Not
    872 Cosnt. Of boundary wall at completed in
    7 24.02.17 2.127 2.073 2.5 0.207
    prescribed
    GGJS 20/SP
    time
    Const. of 6 Cass Room Not
    958 completed in
    8 20.04.17 with Waranda at GHS chak 6.554 6.511 4.5 0.651
    prescribed
    bedi time
    Total 24.917 2.492

    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.

    [AIR Para No. 16]

    508
    CHAPTER 16

    16.1 District Education Authority Sahiwal

    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

    16.1.2 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 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)

    As per the Appropriation Accounts 2017-18 of the District Education Authority


    Sahiwal, total original budget (Development and Non-Development) was Rs
    6,749.175 million, supplementary grant was Rs 119.968 million provided and the
    final budget was Rs 6,869.143 million. Against the final budget, total expenditure
    of Rs 6,623.735 million was incurred by the District Education Authority during
    the financial year 2017-18. A lapse of Rs 245.408 million came to the notice of
    Audit, which shows that the District Education Authority failed to provide
    services and infrastructure development. No plausible explanation was provided
    by PAO and management of the District Education Authority (Annexure-B)

    511
    (Rupees in million)

    In Education Department savings of Rs 245.408 million (3.57% of


    allocation) occurred by over estimating / releasing the budget against the vacant
    posts despite the fact that no recruitment against these vacant posts was made
    during the financial year 2017-18. Further funds of School Management Council
    (SMC) were not utilized despite availability. The same resulted in deprive of the
    students / populace of necessary facilities, such as provision of furniture & fixture
    as well as provision of laboratory equipment.
    The comparative analysis of the budget and expenditure of current and
    previous financial years is depicted as under:

    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

    16.2.1 Non Production of Record


    16.2.1.1 Non Production of record – Rs 43.032 million
    According to Clause 14 (1) (b) of the Auditor General‟s (Functions,
    Powers and Terms and Conditions of Service) Ordinance 2001, “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.

    The following DDOs of District Education Authority Sahiwal did not


    produce the record of Pay and allowances and contingencies expenditure of Rs
    43.032 million during 2017-18 despite various verbal and written requests. The
    detail is given below:

    (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

    16.2.2.1 Irregular / doubtful expenditure from NSB funds – 53.083


    million

    According to serial No. 4 NSB Guidelines 2014-15 issued by Government


    of the Punjab, Education Department, the School Councils will observe the
    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 DEA Sahiwal, the Heads of various school councils under
    the administrative control of Dy. DEO (EE-M) Sahiwal incurred an expenditure
    of Rs53.083 million out of NSB funds during 2017-18. Audit observed the
    following irregularities:
    i. The entire expenditure was incurred by splitting the indents and small
    bills upto Rs 50,000 were drawn to avoid the tendering process.
    ii. 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.
    iii. 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.
    iv. The bills were not signed by Co-Chairman / members of School Councils.
    v. No quality /quantity certificate of purchases made / work done was
    available on record.
    vi. Most of the schools did not enter the cash withdrawn from bank on receipt
    side of cash book.
    vii. Temporary teachers, and other staff were hired from NSB funds but no
    agreement for hiring of staff was produced to Audit.
    viii. The deduction of Income Tax / Sales Tax was not properly monitored.
    The Sales Tax deposit proof provided by the firms was not authentic as
    the invoice No. & Date of bill did not match with the invoice No
    516
    mentioned. Furthermore, complete Annexure having FBR Bar Code were
    not produced to audit due to which Sales Tax deposit could not be
    verified.
    ix. Procurement Plan as required under Guideline-4 was not prepared
    x. 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 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.13]

    16.2.2.2 Irregular expenditure from NSB funds - Rs 40.980 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. Furthermore, 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.

    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]

    16.2.2.3 Doubtful payment of salaries through the same bank


    account to different employees – Rs 18.824 million

    According to Section 4.2.7.2 and 4.2.7.4 of the APPM, the certification


    (pre-audit) process comprises two functions; namely a verification function and
    an audit function. The audit function involves scrutinizing of the claim vouchers
    to identify possible fraud and irregularities that a reasonable person would be
    expected to discover. Furthermore, Rule 2.31 of PFR Vol-I, provides that a
    drawer of bill for pay, allowance, contingent & other expenses will be held
    responsible for any over charges, frauds and misappropriations.
    Chief Executive Officer DEA / District Accounts Officer Sahiwal paid
    salaries to different staff of Education Department amounting to Rs 18.624
    million for the year 2017-18. The salaries were paid through bank. It was
    observed from the HR Data that salaries were transferred to the same bank
    account for different employees.
    Audit is of the view that the irregularity occurred due to weak internal
    control.
    Weak internal control resulted in doubtful payment of Rs. 18.624 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,

    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]

    16.2.2.4 Irregular development expenditure without approved


    design and specifications – Rs 12.249 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. 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

    Due to weak management, Irregular claim of arrears bills were drawn


    without release of separate budget.
    Non observance of rules resulted in irregular withdrawal of huge amount
    of arrears bills amounting Rs 11.316 million.

    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]

    16.2.2.6 Irregular purchases/expenditures through splitting –


    Rs 10.309 million

    According to rule 8 and 9 of the Punjab Procurement Rules 2014, a


    procuring agency shall, within one month from the commencement of a financial
    year, devise annual planning for all proposed procurements with the object of
    realistically determining the requirements of the procuring agency, within its
    available resources, delivery time or completion date and benefits that are likely
    to accrue to the procuring agency in future. 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.
    The following DDOs of DEA Sahiwal incurred expenditure on different
    purchases and repair work on NSB grant amounting to Rs 10.309 million during
    2017-18 without procurement planning. All the items were purchased through
    splitting the demands in pieces from local market instead of tender inquiry. The
    purchases were uneconomical in absence of purchase through tender committee.
    The detail is as under.
    (Amount in million)
    AIR
    Sr No Para DDOs Subject of Para Amount
    No
    Principal GGHSS Farid Doubtful expenditure through
    3 2.182
    1 Town Sahiwal splitting
    2 4 Government Higher Irregular expenditure through splitting 1.168

    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 controls, purchases were made through splitting of


    indents
    Non observance of Punjab Procurement Rules resulted in irregular
    purchases amounting Rs 10.309 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 inquiring of the matter and regularization of
    expenditure from competent authority besides fixing of responsibility on the
    person(s) at fault, under intimation to Audit.
    [AIR Para No.3, 4, 6, 6, 1, 1]

    16.2.2.7 Non allocation of budget for Inspection Allowance –


    Rs 6.389 million
    According to rule 5(2) (a) & (b) of the District Authorities Budget Rules
    2017, the Head of office is responsible for all matters relating to the budget for
    the office under his administrative control, ensure strict financial control.
    524
    Chief Executive Officer DEA Sahiwal had not allocated funds of Rs
    9.956 million of Inspection allowance to the relevant DDOs where the respective
    AEOs were posted/drawing Pay and allowances. The actual expenditure of Rs.
    6.389 million booked in the expenditure of EDO under DDO code SC 6011
    rather than booking into to the DDO codes of the respective Dy. DEOs males and
    females.
    Fund Center Detail Object Description Final Actual
    Grant Expenditure
    SC6011 - C.E.O. DISTRICT EDUCATION A01297-INSPECTION 9.959 6.389
    AUTHORITY SAHIWAL ALLOWANCE

    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]

    16.2.2.8 Unauthorized payment to DDO instead of actual payee -


    Rs 3.130 million

    According to rule 4.49 (a) of Punjab Subsidiary Treasury Rules, payments


    of Rs 100,000 and above to contractors and suppliers shall not be made in cash
    by the Drawing & Disbursing Officers (DDOs). At places where pre-audit
    cheques are issued, the sanctioning authority shall accord sanction to incur
    expenditure, under his own signature, in favour of contractor / supplier
    incorporating CNIC No. of the contractor / supplier.

    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

    Due to weak internal controls, cheques were issued to DDO instead of


    concerned payee.
    Payment through DDO instead of actual payee resulted in irregular
    payment amounting to Rs 3.130 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]

    16.2.2.9 Irregular expenditure due to approval of defective SMC


    committee – Rs 2.570 million
    According to Government of the Punjab School Education Department
    letter No.SO(SNE)PMIU/2010 (P) dated 11.03.2013, the school council earlier
    comprising a minimum of seven and maximum of fifteen members will be
    increased to minimum of 9 and maximum of 17 members with the addition in

    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

    Due to weak financial management, irregular payment of pay and


    allowances was made without availability of sanctioned post.
    Payment of salary without sanctioned post resulted in irregular payment
    of Rs 2.397 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. 01, 01]

    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

    Due to weak financial controls, purchases were made without stock


    entries.
    The purchases of Rs 2.011 million without stock entries resulted in
    doubtful purchase.
    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.

    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]

    16.2.2.12 Payment of pay and allowances through manual bills


    without maintenance of record - Rs 1.857 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 by Government through fraud or negligence on his part.
    During audit of DEA Sahiwal, it was observed that Principal GGHSS
    Farid Town Sahiwal made payment of Rs 1.857 million during 2011-15 on
    account of Pay and allowances for the staff through submission of manual pay
    bills. Record of payment was neither maintained nor produced for Audit scrutiny.
    Furthermore, the claims were also not entered in the cash book.
    Due to financial indiscipline, pay and allowances were withdrawn from
    treasury without maintenance of record.
    Payment of pay and allowances without maintenance of record resulted in
    irregular payment of Rs 1.857 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 the Finance
    Department, production of record for audit scrutiny besides fixing of
    responsibility on the person(s) at fault, under intimation to Audit.
    [AIR Para No. 08]

    530
    16.2.2.13 Doubtful purchase through computer printed bills/
    invoices Rs 1.621 million

    According to rule 2.33 of PFR Vol-I, every government servant should


    realise 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 Sahiwal, it was observed that Principal Government
    Higher Secondary School Sahiwal made payment of Rs 1.621 million on account
    of purchase of various items from NSB grants during 2016-18 from M/s Abdul
    Qayyum & Co. The bills/ invoices of the firms were computer printed and mostly
    bills/ invoices were dateless. Income tax and sales tax were not deducted at
    source. Furthermore, no stock entries of items purchased were made.
    Due to weak financial controls, expendiuter was incurred in doubtful
    manner.
    Purchases through self generated computer invoices and without stock
    entries resulted in doubtful expenditure of Rs 1.621 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 the Finance
    Department besides fixing of responsibility on the person(s) at fault, under
    intimation to Audit.
    [AIR Para No.08]

    16.2.2.14 Withdrawal of funds without pre-audit - Rs 1.277 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. Furthermore, according to
    531
    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.
    During audit of DEA Sahiwal, it was observed that Principal GGHSS
    Farid Town Sahiwal received funds amounting to Rs 1.277 million during 2016-
    18 on account of NSB through bank transfer / cheque from District Education
    Authority Sahiwal on account of NSB Funds. The funds were withdrawn for
    different expenditure without pre-audit of claims in violation of above rule.
    Due to weak financial controls, funds were withdrawn without pre-audit.
    Violation of rules resulted in irregular withdrawal of funds Rs 1.277
    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 the Finance
    Department besides fixing of responsibility on the person(s) at fault, under
    intimation to Audit.
    [AIR Para No.07]

    16.2.2.15 Irregular payment of Inspection Allowance - Rs. 1.275


    million
    According to Government of Punjab School Education Department and
    Finance Department order No. U.O No FD/SR-I/9-3322016 dated January 15,
    2018 Inspection allowance @ 25,000 P.M. is allowed to AEOs working in School
    Education Department subject to verifiable key performance indicator developed
    by SED. Furthermore, according to School Education Department Notification

    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.

    [AIR Para No. 15]

    533
    16.2.3 Performance

    16.2.3.1 Expenditure in excess of budget allocation – Rs 233.116


    million
    According to rule 5(2) (a) & (b) of the District Authorities Budget Rules
    2017, the Head of office is responsible for all matters relating to the budget for
    the office under his administrative control, ensure strict financial control.
    Furthermore, According to rule 6(f) the Budget and Accounts Officer is
    responsible to monitor expenditure and ensure utilization of funds as approved by
    the District Authority.
    The following DDOs of DEA Sahiwal incurred excess expenditure than
    the allocated budget amounting to Rs 233.116 million during 2005-18 in the
    different detailed object heads.
    (Rupees in million)
    Sr. No. DDOs Amount
    1 Dy. DEO (EE-M) Sahiwal 140
    2 Government Higher Secondary School Iqbal Nager District Sahiwal 19.851
    3 Government Batala Muslim High School Sahiwal 13.770
    4 Government Special Education School for Mentally Retarded Children, 8.734
    Sahiwal
    5 Principal GGHSS Farid Town Sahiwal 42.610
    6 Principal Government Girls Pilot Model Secondary School, Sahiwal 8.151
    Total 233.116

    Due to weak financial controls, expenditure was incurred in excess of


    budget allocation.
    Violation of rules resulted in improper budgeting amounting to Rs
    233.116 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.

    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]

    16.2.3.2 Non surrender of anticipated savings – Rs 118.759 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 Sahiwal did not surrender the anticipated
    savings of Rs 118.759 million during 2017-18. Funds of Rs 710.319 million were
    allocated for pay & allowances and contingencies out of which only funds of Rs
    591.560 million could be utilized. Funds of Rs 118.759 million neither utilized
    nor surrendered well in time and lapsed. The detail is as under:
    (Rupees in million)
    Sr. No. DDOs Amount
    1 Dy. DEO (EE-M) Sahiwal 14.825
    2 Principal GGHSS Farid Town Sahiwal 39.274
    3 Government Higher Secondary School Iqbal Nager District Sahiwal 17.971
    Government Special Education School for Mentally Retarded Children,
    4 13.723
    Sahiwal
    Principal Government Higher Secondary School of Special Education
    9.527
    5 (Hearing Impaired) Sahiwal
    6 Government Batala muslim high School sahiwal 7.375
    7 Principal Government Girls Pilot Model Secondary School, Sahiwal 16.064
    Total 118.759

    Due to weak financial controls, anticipated savings were not surrendered


    well in time and lapsed.
    Non utilization of funds resulted in non-provision of necessary facilities
    populace of the area.

    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]

    16.2.3.3 Irregular payment of Social Security Benefits –Rs 22.568


    million

    According to Government of the Punjab S&GAD (Regulation Wing)


    letter dated 1st March-2013 The Chief Minister, Punjab, 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. 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 Sahiwal allowed drawing the SSB
    allowance Rs 22.568 million to those employees who were regularized in
    compliance of the above mentioned order. Regularization of these employees
    was announced on 1st March-2013 and employees were regularized but drawing
    social security after regularization. Neither SSB was stopped nor recovered till
    the dates of audit. The detail is as under:

    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

    Due to weak internal controls, 30% SSB allowance was paid to


    employees after regularization.
    Irregular payment of SSB allowances resulted in loss of Rs 22.568
    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 Rs 22.568 million besides fixing of
    responsibility on the person(s) at fault, under intimation to Audit.
    [AIR Para No.04, 07, 01, 15]

    16.2.3.4 Unauthorized payment of SSB due to non regularization


    of services of staff - Rs 10.598 million
    According to Government of the Punjab S&GAD (Regulation Wing)
    letter dated 1st March-2013 The Chief Minister, Punjab, 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. 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.
    During audit of DEA Sahiwal, it was observed that Dy. DEO (EE-M)
    Sahiwal did not get regularize the services of various staff under his

    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]

    16.2.3.5 Irregular payment of conveyance allowance during


    vacations/leaves – Rs 3.897 million

    According to Rule 1.15 of the Punjab Travelling Allowance Rules 1976,


    conveyance allowance is not admissible during any kind of leave except casual
    leave. Further, according to the Government of Punjab, Finance Department letter
    No. 106 I-SO(SR) IV/7 dated 18.08.1977, conveyance allowance is not
    admissible during vacations.
    The following DDOs of DEA Sahiwal made payment of Rs 3.897 million
    on account of conveyance allowance to the teachers during summer & winter
    vacations and earned leaves during 2017-18. The payment of conveyance during
    leaves period resulted in unauthorized payment. The detail is as under:
    (Rupees in million)
    Sr. No. DDOs Amount
    1 Dy. DEO (EE-M), Chichawatni 0.902
    2 Dy. DEO (EE-M), Chichawatni 0.049
    3 Dy. DEO (EE-M) Sahiwal 0.706
    4 Dy. DEO EE-Women, Sahiwal 0.068
    538
    5 Dy. DEO EE-Women, Sahiwal 0.915
    6 CEO DEA, Sahiwal 0.435
    7 Principal Government Higher Secondary School of Special Education 0.065
    (Hearing Impaired) Sahiwal
    8 Government Girls Model Pilot Secondary School Sahiwal 0.265
    9 Government Girls Model Pilot Secondary School Sahiwal 0.492
    Total 3.897

    Due to weak internal controls, conveyance allowance was paid during


    vacations and earned leaves.
    Irregular payment of conveyance allowance during vacations / LFP
    resulted in loss to Government of Rs 3.897 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 Rs 3.897 million from concerened besides
    fixing of responsibility on the person(s) at fault, under intimation to Audit.
    [AIR Para No. 5, 9, 7, 8, 9, 11, 4, 12, 13]

    16.2.3.6 Excess payment of personal allowance – Rs 3.766 million

    According to the terms and conditions of regularization order of contract


    employees of the Education Department No. 42/Admn dated 16.01.2010 “ the
    pay on the date of appointment shall be fixed at the initial of the respective pay
    scales and the increments already earned during the contract appointment period
    shall be converted into personal allowance ”.
    Chief Executive Officer of DEA Sahiwal made excess payment of
    personal allowance amounting Rs 3.766 million during 2017-18 to the staff /
    teacher under his administrative control who were regularized w.e.f 19.10.2009.
    However the personal allowance was not fixed by the administration from the
    effective date of the regularization which resulted in wrong fixation of personal
    allowance and excess payment of Rs. 3.766 million.

    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]

    16.2.3.7 Uneconomical expenditure without quotations Rs 1.589


    million

    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 audit of DEA Sahiwal, it was observed that Principal Government
    Girls Pilot Secondary School Sahiwal incurred expenditure amounting Rs 1.589
    million out of school council fund without quotation process in violation of above
    rules. The work was executed in piecemeal and bills below Rs 50,000 were
    drawn to avoid healthy competition.
    Due to weak internal controls, uneconomical expenditure was incurred
    without competition.
    Uneconomical expenditure of Rs 1.589 million resulted in violation of the
    Government rules.
    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.
    540
    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. 05]

    16.2.3.8 Irregular payment of Science Teaching Allowance –


    Rs 1.576 million
    According to clarification issued by Accountant General, Punjab Lahore
    vide letter No. PR-C/Allowances/Vol.V/CD-1293 dated 08.02.2007, Science
    Teaching Allowance facility has been extended to Headmasters and Headmistress
    of Secondary School who hold BSc / MSc. Degrees and actually the basic natural
    science subject to secondary classes subject to certification by DEO. Whereas;
    Subject Specialist were not allowed science teaching allowance.
    The following DDOs of District Education Authority Sahiwal allowed
    payment of science teaching allowance amounting Rs 1.576 million during 2017-
    18 to such employees to whom the allowance was not admissible because these
    were not teaching science subject. The detail is as under:

    Sr. No. DDOs Amount


    1 CEO DEA, Sahiwal 0.696
    Government Special Education School for Mentally Retarded Children,
    0.88
    2 Sahiwal
    Total 1.576

    Due to weak internal controls, irregular payment was made.


    Payment of science teaching allowance to irrelevant teachers resulted in
    irregular payment of Rs. 1.576 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.

    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]

    16.2.3.9 Unauthorized payment of conveyance allowance to


    residents - Rs 1.411 million

    According to letter No. FD-PC.38-8/77 dated 05.07.1977, issued by the


    Finance Department, Government of the Punjab, no Conveyance and house rent
    allowance is admissible to government servants having residences within
    premises of the office.
    The following DDOs of DEA, Sahiwal did not monitor the pay &
    allowance expenditure and allowed payment of conveyance allowance of Rs.
    1.411 million during 2013- to 18 to staff residing within the premises of office
    which were not admissible to them.
    Sr.
    DDOs Amount
    No.
    1 Principal GGHSS Farid Town Sahiwal 0.478
    2 CEO DEA, Sahiwal 0.170
    3 Government Special Education School for Mentally Retarded Children 0.763
    Total 1.411

    Due to poor administration, conveyance allowance was not deducted from


    the pay of staff residing in office premises.
    Unauthorized payment of conveyance allowance resulted in loss of Rs.
    1.411 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 from concerned besides fixing of
    responsibility on the person(s) at fault, under intimation to Audit.
    [AIR Para No. 01, 14, 06]

    542
    16.2.4 Internal Control Weaknesses

    16.2.4.1 Non monitoring of funds paid as deposit work -


    Rs 565.094 million
    According to the terms and conditions of the payment of deposit works to
    the Executive Engineer Buildings, Sahiwal, No withdrawals are permissible as
    advance withdrawals, or for en-block transfer of funds in commercial bank / DFIs
    (Development Finance Institution). Withdrawals shall only be admissible, if these
    are required to meet validly accrued liabilities / booked expenditure, duly pre-
    audited by the respective pre-auditing agency as prescribed in the relevant
    provision of rules. No cheque shall be drawn for self. All payments shall
    invariably be made through crossed cheques in the name of valid payees. The
    executing agency is required to ensure the utilization of allocated funds within
    financial year 2017-2018 and time limit; by observing provisions indicated in
    paragraphs 2.1 to 2.108 of B&R Code, besides fulfilling other requisite codal,
    legal, procedural formalities. No expenditure is incurred above released amount
    and on the un-approved scheme. No liability beyond the allocated amounts is
    incurred in any case.
    Chief Executive Officer of DEA Sahiwal, transferred development funds
    amounting Rs 616.181 million to Executive Engineer Buildings for execution of
    development schemes as deposit work during 2017-1 8. Expenditure of Rs
    565.094 million were incurred but record i.e. advertisement, tender documents,
    work order, penalties imposed for late completion of work, MBS, vouched bills
    not provided to audit for verification.
    Audit observed as under:
    i. It was neither certified that withdrawals were not made as advances not
    the fund were transfer in commercial bank
    ii. There was no record showing the details that withdrawals were made to
    meet validly accrued liabilities / booked expenditure, duly pre-audited by
    the respective pre-auditing agency as prescribed in the relevant provision
    of rules.
    iii. No certificate was found obtained that a single cheque was not drawn for
    self.
    543
    iv. It was not certified that all payments were invariably made through
    crossed cheques in the name of valid payees.
    v. It was not ensured that the executing agency utilized the allocated funds
    within financial year 2017-2018 and time limit.
    vi. It was not ensured that no expenditure was incurred above released
    amount and on the un-approved scheme.
    vii. It was not ensured that no liability beyond the allocated amounts was
    incurred in any case.
    viii. No savings out of funds were communicated to the DEA, Sahiwal.
    ix. Handing over and taking over of building / certificate of satisfactory
    completion of work was not on record.
    x. The expenditure not reflected in the budget of the District Education
    Authority.
    Due to weak internal controls, the utilization of funds was neither
    watched by the Chief Executive Officer through progress reports on monthly /
    quarterly basis nor expenditure reflected in the budget of the District Education
    Authority.
    Non monitoring of expenditure and non-reflection of expenditure in the
    budget resulted in violation of rules.
    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 inquiring in the matter besides fixing of responsibility
    on the person(s) at fault, under intimation to Audit.
    [AIR Para No. 02]

    16.2.4.2 Non utilization of budget due to non establishment of IT


    labs - Rs 66 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

    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]

    16.2.4.3 Irregular / doubtful expenditure from NSB funds-


    Rs 53.083 million

    According to serial No. 4 NSB Guidelines 2014-15 issued by Government


    of the Punjab, Education Department, the School Councils will observe the

    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

    According to the Government of Punjab Finance Letter No ADB/District


    Authorities /01 Government of Punjab finance Department (Budget Wing) date
    September 20, 2017. As regards question of laps ability of funds at the disposal
    of the executing agencies through deposit work during 2016-17, it is clarified that
    the authority to make expenditure against budgetary allocation of a particular
    financial year lapses with close of that financial year. The budgetary authority
    cannot be extended through beyond a financial year through placement of funds
    under deposit work. Also there is no concept of reauthorization of lapsed of funds
    during a subsequent financial year, however, the authority competent to approve
    budget of the district authorities can provide funds through budget during a
    subsequent financial year. In this view of the matter of closing balance of the
    deposit work is lapsable which may be revert back to the account –V or the
    concerned district authority.
    Chief Executive Officer of DEA Sahiwal had not taken appropriate steps
    to get back the savings of Rs.51.087 million out funds of deposit work given to
    Executive Engineer Bulidings Department during 2017-18 and credited it into
    account-V DEA Sahiwal in violation of above rules. The detail is as under:
    (Rupees in million)
    Development funds transfer Actual expenditure Savings
    616.181 565.094 51.087

    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]

    16.2.4.5 Irregular payment of pay without date of joining –


    Rs 36.863 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. Furthermore, 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.
    Chief Executive Officer of DEA Sahiwal allowed pay and allowances
    amounting Rs 36.863 million during 2017-18 to different staff of various DDOs.
    The payment of pay and allowances was irregular as no date of joining of the
    employees was mentioned in the SAP HR data due to which the actual date of
    appointment of staff and their pay and allowances could not be assessed by
    Audit.
    Due to weak internal controls, pay and allowances were paid through SAP
    system without mentioning the date of joining of employees.
    Payment of pay and allowances without mentioning the date of joining in
    SAP system resulted in irregular expenditure.
    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.

    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]

    16.2.4.6 Non refund of NSB funds from schools handed over to


    PEF – Rs 10.043 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 Sahiwal, it was observed that the Deputy District
    Education Officer (EE-M) Sahiwal did not ensure to refund the unspent balance
    of Rs 10.043 million during 2017-18 from the school councils of those schools
    which were handed over to Punjab Education Foundation (PEF).
    Due to weak internal controls, the unspent balances of NSB funds
    available in the school councils of schools transferred to PEF were not refunded
    to Government treasury.
    Non refund of unspent balance resulted in loss of Rs 10.043 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 from concerned besides fixing of
    responsibility on the person(s) at fault, under intimation to Audit.
    [AIR Para No.15]

    16.2.4.7 Doubtful payment / non deposit of GST & Income Tax –


    Rs 8.030 million
    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

    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]

    16.2.4.8 Non-utilization of NSB Funds – Rs 2.423 million

    According to Government of Punjab (PMIU-PESRP) letter vide No.


    PESRP-ADA 1-09/2015/12952 dated 16.02.2015 regarding Roles and
    Responsibilities of District Officers under Non-salary Budget (NSB) initiative (b)
    NSB funds transfer and utilization (ii) for primary and elementary schools, EDOs
    are advise to direct concerned Dy. DEOs and AEOs to increase their number of
    visits to schools for mitigating financial and compliance risks as huge funds are
    involved under the initiative. For proper utilization of NSB funds, AEOs should
    also be directed to verify all the expenditure of each school and report on attached
    proforma before 10th of each month.
    During audit of DEA Sahiwal, it was observed that Deputy District
    Officer (EE-M), Chichawatni did not monitor that NSB Funds & FTF funds
    during 2017-18. Funds of Rs 2.423 million were lying unutilized on 30.06.2018
    in the accounts of various schools which depicts that amount was retained
    unnecessarily which was required to be spend for the betterment and
    improvement of schools and quality education.
    Due to weak internal controls, SMC funds were not utilized.
    Non-utilization of SMC funds resulted in violation of government
    instructions.
    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 besides fixing of responsibility
    on the person(s) at fault, under intimation to Audit.
    [AIR Para No. 13]

    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 District Education Authority Vehari

    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

    17.1.2 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 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)

    As per the Appropriation Accounts 2017-18 of the District Education Authority


    Vehari, total original budget (Development and Non-Development) was Rs
    7,583.055 million, supplementary grant was Rs 503.080 million provided and the
    final budget was Rs 8,086.135 million. Against the final budget, total expenditure
    of Rs 6,690.191 million was incurred by the District Education Authority during
    the financial year 2017-18. A lapse of Rs 1,395.944 million came to the notice of
    Audit, which shows that the District Education Authority failed to provide
    services and infrastructure development. No plausible explanation was provided
    by PAO and management of the District Education Authority (Annexure-B)

    555
    (Rupees in million)

    In Education Department savings of Rs 1,395.944 million (17% of


    allocation) occurred by over estimating / releasing the budget against the vacant
    posts despite the fact that no recruitment against these vacant posts was made
    during the financial year 2017-18. Further funds of School Management Council
    (SMC) were not utilized despite availability. The same resulted in deprive of the
    students / populace of necessary facilities, such as provision of furniture & fixture
    as well as provision of laboratory equipment.
    The comparative analysis of the budget and expenditure of current and
    previous financial years is depicted as under:

    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

    17.2.1 Non Production of Record


    17.2.1.1 Non Production of record – Rs 197.017 million
    According to Clause 14 (1) (b) of the Auditor General‟s (Functions,
    Powers and Terms and Conditions of Service) Ordinance 2001, “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.
    The following DDOs under the jurisdiction of Chief Executive Officer,
    DEA Vehari did not produce the record of pay and allowances and contingencies
    amounting Rs 197.017 million during 2006-18 despite repeated verbal and
    written requests. The detail is given below:
    (Rupees in million)
    DDOs Description Period Amount
    Vouched account of arrears of pay bills drawn
    Dy. DEO (EE-W) Mailsi of MC Cadder, Vouched accounts of NSB 2015-18 68.903
    funds of different schools
    Personal files, service books and sanction
    Dy. DEO (EE-M) Vehari 2017-18 1.400
    letter of qualification pay were not produced
    Principle Girls Higher
    Secondary School NSB Record 2006-17 87.956
    Sheikh Fazil
    Pay & allowance and contingency record of
    CEO Education 2017-18 38.758
    DO Literacy
    Total 197.017

    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

    17.2.2.1 Irregular expenditure of NSB funds without pre-audit –


    Rs 221.766 million

    According to CGA Ordinance, 2001 no funds can be withdrawn from the


    Government treasury without pre-audit of claims. According to the Finance Bill,
    2017 purchase should be made from registered firms under Income tax
    department and sales tax department so that the applicable taxes can be properly
    accounted far. Furthermore, 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.
    The following DDOs of District Education Authority Vehari did not
    monitor the incurring of NSB funds of 221.766 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 221.766 million were
    withdrawn from treasury without pre-audit of claims, in violation of above rules.
    The detail is as under:
    (Rupees in million)
    Sr. No. DDOs Amount
    1 Principal Higher Secondary School Tibba Sultanpur 4.988
    2 Dy. DEO (EE-W) Mailsi 115.567
    3 Dy. DEO (EE-W) Burewala 73.106
    4 Dy. DEO (EE-M) Burewala 28.105
    Total 221.766
    Due to weak administration and monitoring of schools, purchases were
    made from unregistered suppliers out of NSB funds and funds were incurred
    without pre-audit.
    Procurement from unregistered firms and withdrawal of funds without
    pre-audit of claims resulted in irregular expenditure of Rs 221.766 million.

    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]

    17.2.2.2 Unauthorized payment without the sanction of CEO - Rs


    91.675 million

    According to rule 27 of the Punjab District Authority (Accounts) Rules


    2017, the District Accounts Officer shall ensure that sanction of expenditures
    from a District Authority competent to sanction is available and no payment to
    the charge can be made if that is not sanctioned by the competent authority.
    Furthermore, according to rule 16 (b) of the Punjab District Authority
    (Accounts) Rules 2017, the accounts officer shall perform the pre-audit of all
    payments from the local fund and public accounts of a District Authority before
    authorizing disbursement of amounts.
    During audit of DEA Vehari, it was observed that District Accounts
    Office Vehari, made payment amounting Rs 91.675 million under the object head
    A012- Civil Works from the cost center of CEO DEA Veahri VY-8996 without
    the sanction of CEO Education Vehari.
    Due to weak internal controls, unauthorized payment for development
    works was made.
    Payment without the sanction of competent authority resulted in
    unauthorized expenditure of Rs 91.675 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.

    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]

    17.2.2.3 Illegal running of private schools without registration -


    Rs 58.752 million
    According to Sections 2 and 3 read with Section 11 of Punjab Private
    Educational Institution (Promotion and Regulation) Amendments Act 2016, if an
    educational institution is not registered under the given law, the in-charge of the
    institution shall within forty five days of the commencement apply for
    registration of school and the registering authority shall within sixty days from
    the date of filing of the application decide the same. If in-charge runs the school
    without registration, under this ordinance the in-charge shall be liable to
    punishment of fine which may extend to four million rupees but which may not
    be less than three hundred thousand rupees.
    The Chief Executive Officer, DEA Vehari vide letter No.2278/G dated
    28.4.2017 issued a list of 192 schools privately managed schools running without
    registration in the Vehari District and directed education officers to seal all illegal
    and unregistered schools. No evidence of action taken against these schools was
    produced to audit. The Government sustained a loss of Rs 58.752 million on
    account of registration fee and fine of these 192 schools during 2017-18.
    Due to poor administration private schools were allowed to run without
    registration by putting the education of masses at stake and loss to the
    Government.
    Non registration of private schools resulted in loss of Rs 58.752 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.

    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

    According to rule 27 (2) (b) of the Punjab District Authorities (Accounts)


    Rules 2017, no amount shall be withdrawn except for immediate disbursement.
    During audit of DEA Vehari, it was observed that Heads of primary and
    elementary schools working under the administrative control of following DDOs
    withdrew funds amounting Rs 47.487 million in advance from non-salary budget
    (NSB) during 2016-18 without prior approval of the competent authority.
    Withdrawal of funds in advance without sanction of the competent authority was
    held irregular. The detail is as under:
    (Rupees in million)
    Sr. No. DDOs Amount
    1 Dy. DEO (EE-W) Vehari 2.318
    2 Dy. DEO (EE-W) Mailsi 45.169
    Total 47.487
    Due to weak financial controls, funds were drawn in advance without
    approval of the competent authority.
    Non-compliance of rules resulted in irregular advance withdrawal of
    funds amounting Rs 47.487 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. 10,18]

    563
    17.2.2.5 Unauthorized expenditure by School Councils beyond
    permissible limit – Rs 23.645 million

    According to clause 4.9 of School Council Policy 2007 in its edition of


    2017, school council funds will be utilized on prescribed purposes and during a
    financial year a school council can incur up to the maximum of four hundred
    thousand rupees;
    The following DDOs of District Education Authority, Vehari did not
    monitor the incurring of expenditure by school councils. School Councils utilized
    Rs 23.645 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) Burewala 7 21.495
    Dy. DEO (EE-M) Burewala 7 2.150
    Total 23.645

    Due to weak financial management, the school councils incurred


    expenditure beyond admissible limit.
    Incurring of expenditure beyond permissible limits resulted in irregular
    expenditure of Rs 23.645 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.07,07]

    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

    Due to weak management, the expenditure was incurred in an irregular


    manner.
    Non-compliance of rules / instructions resulted in uneconomical
    purchases of Rs 13.626 million without open competition.
    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.

    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]

    17.2.2.7 Irregular payment of Personal Allowance – Rs 4.634


    million
    According to government of the Punjab Finance Department letter No.
    FD.SR-II/9-214/2013 dated 02.04.2014, Personal Allowance cannot be reduced
    and treated as part of pay of the pay scale of the concerned civil servant till such
    time he holds the post. However, upon fresh appointment, promotion, retirement
    and posting to another cadre post, the said allowance will be discontinued.
    Furthermore, according to the terms and conditions of regularization order of
    contract employees of the Education Department vide No. 42/Admn dated
    16.01.2010, pay on the date of appointment shall be fixed at the initial of the
    respective pay scales and the increments already earned during the contract
    appointment period shall be converted into Personal Allowance.
    The following DDOs of DEA Vehari paid Rs 4.634 million during 2017-
    18 on account of personal allowance to teachers and other staff which was not
    admissible to them as these employees had been promoted or reappointed after
    02.04.2014. Furthermore, in some cases, excess payment of Personal Allowance
    was made to the staff / teachers whose services were regularized subsequent to
    contract appointment. Their pay was required to be fixed at the initial of the scale
    and increments earned during the contract period were required to be fixed as
    personal allowance. However, the teachers were paid Personal Allowance in
    excess of the admissible limit. The detail is as under:

    (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

    17.2.3.1 Non-deposit of registration renewal and inspection fee


    from private schools - Rs 110.206 million

    According to Section 11 of the Punjab Private Educational Institution


    (Promotion and Regulation) Ordinance 1984, whoever continues to run an
    institution without registration or after refusal or cancellation of registration shall
    be punished with fine which may extend to one hundred rupees for each day
    during which the contravention continues. Furthermore, according to the
    Secretary Education, Government of the Punjab Notification No.SO(A-I)7-21/81
    dated 24th August 1998, the rate of registration fee for private managed
    institutions and annul inspection fee will be as under:
    Registration fee Annual inspection
    Sr. No Particular
    (Rs) fee (Rs)
    01 College / Polytechnic 10000 1000
    02 High School / Higher Secondary 7000 1000
    School
    03 Elementary School 5000 500
    Chief Executive Officer, DEA Vehari allowed 940 private schools to run
    their business without registration or without renewal of registration during 2017-
    18. Furthermore, fine @ Rs 100 per day was leviable against theses private
    schools but no fine was imposed. The schools permanently registered were
    required to deposit inspection fee @ Rs 500 per year but neither inspection was
    conducted nor was any fee deposited into the Government treasury. Audit
    observed that Rs 110.206 million approximately was recoverable on account of
    fine, renewal fee and inspection fee from private schools. The detail is as under:
    (Rupees in million)
    Number of Period of Fine on Average Total Amount
    Schools registration first fifty per school number of (Approx)
    schools schools
    829+78=940 829 after 2001 5.862 0.11724 940 110.206
    school and 78 prior
    2001
    Due to weak internal controls, private schools were allowed to run their
    business without payment of registration fee, renewal fee and inspection fee.
    568
    Non- renewal, registration and inspection of private schools resulted in
    loss of Rs110.206 million on account of fee and fine.
    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 besides fixing of responsibility on the
    person(s) at fault, under intimation to Audit.
    [AIR Para No. 01]

    17.2.3.2 Irregular expenditure from NSB funds without


    preparation of annual plan – Rs 46.943 million

    According to serial No. 3.4 of NSB Guidelines issued by the Education


    Department Government of the Punjab, every school is required to prepare
    School Based Action Plan (SBAP) at the start of financial year.
    The following DDOs of DEA Vehari incurred expenditure of Rs 46.943
    million on account of Non-salary expenditure from NSB funds during 2014-18
    without preparation of School Based Action Plan. Annual Development Plan of
    school showing the proposed work to be done along with estimated costs was
    neither prepared nor got approved from DO(SE) / Dy. DEO concerned.
    Monitoring reports of school councils were also not prepared / produced to Audit.
    The bills were not signed by the Co-chairman / Co-signatory of school council.
    The detail is as under:.
    (Rupees in million)
    DDOs AIR Para Amount
    No.
    Headmistress GGHS School Tibba Sultan Pur 01 4.898
    Dy. DEO (EE-M) Vehari 09 42.045
    Total 46.943
    Due to weak management, expenditure was incurred without preparation
    of annual School Based Action Plan.

    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]

    17.2.3.3 Irregular expenditure on construction / repair of school


    buildings from NSB - Rs 27.278 million

    According to School Council Policy 2017 approved by Government of the


    Punjab School Education Department, 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 concerned 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 the projects. The school council will incur
    expenditure on development works according to market rate or less than market
    rates. Furthermore, on completion of scheme a completion report of scheme will
    be sent to the Dy. DEO concerned.
    During audit of DEA Vehari, it was observed that School Councils of various
    Elementary and Primary Schools working under administrative control of
    following DDOs incurred expenditure of Rs 27.278 million on account of
    construction of toilet block, repair of school buildings etc. during 2016-18. The
    detail is as under:
    (Rupees in million)
    DDOs AIR Para No Amount
    Dy. DEO (EE-W) Mailsi 14 3.241
    Dy. DEO (EE-W) Burewala 09 8.134
    Dy. DEO (EE-M) Burewala 11 5.936
    Dy. DEO (EE-M) Vehari 10 6.832

    570
    DDOs AIR Para No Amount
    Dy. DEO (EE-M) Mailsi 08 3.135
    Total 27.278
    Audit observed the following irregularities:

    i. No School Development plan identifying the need of the school, quantity


    of material required, estimated cost of development work, completion
    time was prepared and submitted to AEO by the Head teacher of school
    and Co-Chairman of the School Council.
    ii. The expenditure was incurred mostly by drawing simple bills below Rs
    50,000 without getting market rates.
    iii. No estimates of development work was presented before the school
    council prior to start of work but approval was obtained without
    mentioning the estimated cost of scheme.
    iv. A huge amount on account of labour charges was paid to contractors /
    vendors but no details of labour hired in terms of muster rolls and
    quantities of works executed were available on record and payment was
    made on simple papers.
    v. No details regarding monitoring of scheme by the school councils in
    terms of monitoring reports or inspection registers were available on
    record.
    vi. The bills were signed by the Headmaster only instead of all members of
    School schools.
    vii. Satisfactory completion reports of development schemes duly signed by
    the members of School councils were not available on record.
    viii. Completion certificates of development scheme were not sent to Dy.
    DEOs concerned
    ix. No actual payee receipts were available on record
    Due to weak administration, expenditure was incurred from NSB funds in
    an irregular manner.
    Non observance of guidelines of the Government resulted in irregular
    expenditure of Rs 27.278 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

    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]

    17.2.3.4 Irregular payment of Inspection Allowance to AEOs -


    Rs 9.965 million

    According to Government of the Punjab Finance Department Notification


    No. S.O. (Budget) 1-15/2013 (Vol-II) dated 15.01.2018, Inspection Allowance of
    Rs 25,000 per month should be paid to Assistant Education Officers working in
    the School Education Department subject to fulfillment of verifiable Key
    Performance Indicators (KPIs) as developed by School Education Department.
    The following DDOs of DEA Vehari paid Rs 9.965 million on account of
    Inspection Allowance to AEOs through SAP system monthly payrolls with salary
    during 2017-18. The allowance was not part of monthly salary. The allowance
    was subject to fulfillment of Key Performance Indicators (KPIs) and payment of
    the same through automated SAP system payrolls with salary was held irregular
    payment. The detail is as under:
    (Rupees in million)
    DDOs AIR Para No. Amount
    Dy. DEO (EE-W) Vehari 09 1.500
    Dy. DEO (EE-W) Mailsi 01 3.715
    Dy. DEO (EE-W) Burewala 06 1.500
    Dy. DEO (EE-M) Vehari 13 1.050
    Dy. DEO (EE-M) Mailsi 15 2.200
    Total 9.965
    Due to weak financial controls, Inspection Allowance was paid through
    automated SAP system payrolls with salary irregularly.
    Non-observance of instructions of the Government resulted in irregular
    payment of Inspection Allowance without observing Key Performance Indicators
    (KPIs)

    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]

    17.2.3.5 Non return of loan taken from Faroogh-e-Taleem fund


    for utility bills – Rs 6.543 million

    According to Government of the Punjab Education Department (School


    Wing) Notification No. SO(A-II) 2-6/2003, the payment of electricity bills are
    not a valid charge to the Faroogh-e-Taleem fund (FTF). However, the bills paid
    from FTF on loan basis should be recouped at the earliest.
    During audit of DEA Vehari, it was observed that Heads of various
    Primary and Elementary Schools working under administrative control of Deputy
    District Education Officer (EE-M), Mailsi did not ensure refund / recoupment of
    loan taken from Farogh-e-Taleem Fund (FTF) amounting Rs 6.543 million for
    payment of utility bills during 2017-18.
    Due to weak administrative control, loan taken from FTF was not
    refunded / recouped.
    Non refund / recoupment of loan taken from FTF on account of utility
    bills was violation of the Government instructions.
    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 6.543 million besides fixing of
    responsibility on the person(s) at fault, under intimation to Audit
    [AIR Para No. 17]
    573
    17.2.3.6 Purchase of Core i3 computers in contravention of the
    advertised specifications of Core i5 - Rs 5.749 million

    According to notice published in daily newspapers on 24.9.2017, for


    establishment and procurement of IT Lab equipment in 15 Government
    Elementary Schools of District Vehari, sealed tenders were invited from the
    authorized firms registered with sales tax and income tax department under
    PPRA Rules 2014 for detailed below items:
    i. Computers (Core i5)
    ii. Printers
    iii. UPS with liquid batteries
    iv. Computer chairs for students
    v. Computer tables for students
    Chief Executive Officer, DEA Vehari advertised for the purchase of
    computers (Core i5) but technical committee and purchased committee obliged
    the contractor who quoted rates of computer (Core i3) in violation of Government
    approved specification and advertisement. Supply order valuing Rs 5.794 million
    was issued to the supplier. Core i3 computers were supplied by the contractor in
    contravention of the specifications prescribed through advertisement.
    Furthermore, the Government approved the rate of computer Core i5 amounting
    Rs 55,000 each. In order to oblige the contractor lowest specification computers
    were accepted to keep the price below Rs 55,000.
    Due to weak internal controls, computers of below specifications were
    purchased for computer labs by violating the Government approved
    specifications and tender notice.
    Purchase of below specifications computers resulted in irregular purchase
    valuing Rs 5.749 million and loss to the Government in terms of payment of
    more money for lower specifications.
    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.

    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]

    17.2.3.7 Irregular payment of pay and allowances – Rs 3.218


    million

    According to Finance Department‟s 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. Furthermore, according to
    Finance Department letter No. FD-PR-21-3/2013 dated 17.11.2014 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 is related to all school teachers. Hence the deadline for
    waiving of advance increments is 23.09.2013.
    During audit of DEA Vehari, it was observed that Dy. DEO (EE-W)
    Mailsi, paid pay and allowances of Rs 3.218 million during 2017-18 to teachers
    without re-fixation of Pay in the light of directives of Finance Department. Non-
    fixation of Pay and allowances of teachers resulted in irregular payment of Rs
    3.218 million on account of advance increments for higher qualification after
    23.09.2013.
    Due to weak internal controls Pay and allowances of teachers were not
    fixed in the light of FD directives.
    Non-fixation of Pay and allowances resulted in irregular payment of Rs
    3.218 million on account of advance increments for higher qualification.
    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.

    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

    According to the regularization order, salary component of these


    appointees shall be in accordance with the pay scales plus usual allowance
    prescribed for the post against which they are appointed. Pay on the day of
    appointment shall be fixed at the initial of the respective pay scale.
    During audit of DEA Vehari, it was observed that Dy. DEO (EE- M),
    Burewala / DAO, Vehari did not ensure proper fixation of Pay and allowances of
    the employees working under his administrative control. Services of teachers
    were regularized w.e.f 05.01.2016. On regularization of services, their pay was
    required to be fixed at the initial of scales in which they were regularized.
    However, they continued to draw Pay and allowances without re-fixation of basic
    pay on initial stage. The scrutiny of HR data revealed that a large number of
    employees having the same scale and date of joining were drawing different basic
    pay which revealed that basic pay was not properly fixed and overpayment was
    being drawn. Furthermore, deduction on account of Group Insurance, Benevolent
    Fund and GP fund amounting Rs 1.055 million was not being made.
    Due to weak management, pay was not fixed correctly.
    Non fixation of pay at initial stage and non deduction of GP fund, Group
    Insurance and Benevolent fund resulted in loss of Rs 1.055 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, recovery from concerned
    besides fixing of responsibility on the person(s) at fault, under intimation to Audit
    [AIR Para No. 02]

    578
    17.2.4 Internal Control Weaknesses

    17.2.4.1 Irregular doubtful expenditure from NSB funds –


    Rs 229.883 million

    According to serial No. 4 of guidelines for utilization of NSB 2014-15


    issued by Education Department, Government of the Punjab, the School Councils
    will observe the 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 50,000. If possible
    all payment exceeding Rs 10,000 should be made through crossed cheques.
    During audit of DEA Vehari, it was observed that Heads of various
    schools under the administrative control of following DDOs incurred expenditure
    of Rs 229.883 million out of NSB funds during 2016-18. The expenditure was
    incurred by splitting the indents to avoid the tendering process. The expenditure
    was incurred by withdrawal of cash from bank in excess of permissible limit. The
    dates of bills of suppliers / traders did not match with the date of cash
    withdrawals 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 record. The bills were not signed by Co-Chairman / members of
    School Council. The detail is as under:

    (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]

    17.2.4.2 Irregular payment of arrears of pay and allowances


    without release of separate budget Rs 67.178 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 Vehari, it was observed that following DDOs
    working under the administrative control of CEO DEA Vehari, paid arrears of
    Pay and allowances amounting Rs 67.178 million during 2017-18 without
    allocation of separate budget for arrears of Pay and allowances. Neither budget
    was released nor the approval on case to case basis was made by the CEO DEA.
    Record of the arrears drawn i.e. vouchers and sanction of the competent authority
    was also not maintained / produced to Audit which created doubts regarding
    legitimacy of the expenditure. The detail is as under:
    (Rupees in million)
    DDOs AIR Para Amount
    No.
    Principal Govt. Higher Secondary School Tibba Sultan 13 1.385
    pur
    Dy. DEO (EE-M) Vehari 05 24.057
    Dy. DEO (EE-M) Mailsi 10 41.736
    Total 67.178
    Due to weak management, unjustified claims of arrears of pay and
    allowances were drawn without release of separate budget.
    Payment of arrears of pay and allowances without approval of claims and
    allocation of separate budget resulted in loss of Rs 67.178 million.

    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]

    17.2.4.3 Unauthorized payment of Social Security Benefits (SSB)


    after regulation of services - Rs 5.878 million

    According to Government of the Punjab, School Education Department's


    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 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
    During audit of DEA Vehari, it was observed that Deputy District
    Education Officer (EE-W) Vehari paid Social Security Benefits (SSB) amounting
    Rs 5.878 million during 2017-18 to the teachers after regularization of their
    services in violation of above instructions.
    Due to weak financial controls, SSB was paid to teachers after
    regularization of services.
    Payment of SSB after regularization of services resulted in excess
    payment of Rs 5.878 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.

    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

    According to Rule 1.15 of the Punjab Travelling Allowance Rules,


    conveyance allowance is not admissible during any kind of leave except casual
    leave. Further, according to the Government of Punjab, Finance Department letter
    No. 106 I-SO(SR) IV/7 dated 18.08.1977, conveyance allowance is not
    admissible during vacations.

    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

    Unauthorized payment of pay and allowances during


    30 15 0.097
    leave
    31 17 Misappropriation of NSB fund 0.564
    32 18 Misappropriation of NSB fund 0.932
    Unauthorized withdrawal of pay after resignation from
    33 1 0.077
    service
    Less deduction of group insurance from employees
    34 16 0.149
    salaries
    Dy. DEO Unjustified payment of salaries without verification of
    35 19 51.747
    (EE-M) degrees/academic record
    Layyah Unauthorized payment of qualification allowance to
    36 24 0.015
    ESE/SESE
    Misappropriation/doubtful drawl on account of uniform
    37 28 0.032
    to students
    38 29 Misappropriation out of NSB fund 0.127
    Recovery owing to acquiring double benefit against the
    39 3 0.241
    same qualification
    Recovery owing to acquiring double benefit against the
    40 4 0.286
    same qualification
    GGHS Karor
    Recovery owing to acquiring double benefit against the
    41 5 0.247
    same qualification
    42 8 Recovery against inadmissible pay and allowance 0.052
    43 12 Unjustified purchase of store items 0.195
    Unauthorized payment of salaries during leave without
    44 6 0.079
    Dy. DEO pay
    (EE-W) 45 14 Unauthorized allowing of increments 0.053
    Choubara Non-recovery of G.P fund upon regularization of
    46 19 0.304
    services
    47 4 Overpayment owing to excess drawl of POL 0.125
    DEO (EE-W)
    48 6 Irregular expenditure against TA/DA 0.102
    Layyah
    49 9 Un-authorized payment of previous year liabilities 0.058
    50 17 Shortage of government vehicle 0.800
    51 20 Overpayment due to irregular award of Bs-9 0.093
    Dy. DEO
    Unauthorized award of 2 advance increment and Bs-9
    (EE-M) 52 22 0.114
    on acquiring same qualification recovery
    Choubara
    Un-authorized / invalid expenditure against vehicle not
    53 25 0.077
    owned by Dy DEO Choubara
    Unauthorized payment of fixed basic pay of
    54 15 0.050
    Dy. DEO inadmissible allowances
    (EE-M) 55 17 Unauthorized drawl of pay & allowances 0.416
    Karor 56 20 Shortage of government vehicle 0.500
    605
    Name of Sr. Para
    Subject Amount
    formations No. no.
    57 21 Overpayment on account of qualification allowance 0.066
    Recovery due to unjustified payment of of qualification
    58 22 0.016
    allowance
    59 25 Un-authorized payment of outstanding liabilities 0.129
    Doubtful consumption of POL due to non-production of
    60 26 0.249
    logbooks
    Un-authorized / invalid expenditure against vehicle not
    61 27 0.207
    owned by Dy DEO Choubara
    62 30 Expenditure without store entry 0.518
    63 32 Unjustified Payment of GST/Income Tax of Last Year 0.824
    Unjustified transferred and drawl out of NSB Fund and
    64 33 0.497
    Chances of Misappropriation
    65 34 Non-Production of Record of NSB Fund -
    Recovery of unauthorized payment of converyance
    66 3 0.005
    allowance during leave on full pay
    67 6 Doubtful issuance of store 0.221
    68 7 Doubtful consumption of POL 0.834
    Un-authorized / invalid expenditure on advertisement
    HM Special 69 8 0.072
    against other formation
    Education
    70 13 Loss of govt. Due to misappropriation of POL 0.018
    Center
    71 14 Un-authorized payment of previous years liabilities 0.100
    Layyah
    Overpayment due to payment of higher rates of pol than
    72 15 0.021
    notified by OGRA
    73 17 Misclassification of expenditure 0.061
    Less deduction of group insurance from employees
    74 18 0.012
    salaries
    Poor performance due to results below board without
    75 3 -
    any action
    Drawal of amount without any proof of activity (scouts)
    76 4 rs.43,450 0.043
    GBHS Karor
    77 7 Non-verification of GST paid to supplier 0.040
    Unauthorized expenditure without estimate and
    78 9 0.942
    measurement
    79 2 Unjustified expenditure on repairs of buildings 2.664
    80 3 Unjustified expenditure on repair of furniture 0.436
    GHS Chowk Unjustified expenditure on repairs of machinery and
    81 4 0.305
    Azam equipment
    Irregular award of B.ed/ M.a. Increments to middle
    82 7 0.811
    school teachers recovery
    Recovery due to acquiring double benefit against the
    83 6 0.287
    GGHS Sugar same qualification
    Mills Recovery due to unauthorized payment of advance
    84 7 0.052
    increment
    606
    Name of Sr. Para
    Subject Amount
    formations No. no.
    Unauthorized payment of salaries during absent/leave
    85 8 0.085
    without pay
    86 9 Overpayment of qualification allowance 0.025
    Non-recovery of G.P fund advance drawn by the
    87 12 0.495
    employees since long
    Unjustified payment of salaries without verification of
    88 13 5.088
    degrees /academic record
    Unauthorized drawl of pay and allowance from cost
    89 14 0.315
    center without performing duties in this office
    Unjustified expenditure on civil works without TS /MB
    90 15 0.360
    and advertisement
    91 6 Unjustified payment of charge allowance 0.005
    GHSS Jaman
    Unauthorized retention of public money into DDO
    Shah 92 11 0.413
    account
    Non-Recovery of G.P Fund Advance Drawn by the
    93 11 0.356
    employees since long
    Overpayment of Pay and allowances to Subject
    94 12 0.036
    Specialists after regularization of service
    Unjustified payment of Salaries without verification of
    95 14 4.515
    Degrees /Academic Record
    GHSS
    Unauthorized drawl of Pay and allowances without
    Ladhana 96 15 0.044
    performing duties in this office
    Misappropriation of Cash drawn without actual
    97 18 expenditure /disbursement due to non-availability of 0.317
    purpose of expenditure
    Misappropriation of amount drawn without actual
    98 19 0.052
    purchase and stock entry

    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.

    Late issuance of registration certificate of private


    2 5 -
    schools
    Extra-ordinay Increase In 187 Percent Expenditure of
    3 6 The Education Authority Office as compared to The
    2.960
    Office of EDO Education of the same Budget Heads
    4 9 Irregular drawl of inadmissible allowances
    0.729
    5 10 Excess Drawl of Transfer TA Grant
    0.076
    Doubtful drawl of Entertainment Expenditure in the
    6 11 month of June and without maintain consumption
    0.117
    record
    Non Taking Legal Action Against Dy. DEO (EE-W)
    CEO Education

    7 12 Of MC instead of Proved Charges in Enquiry Report,


    91.179
    Involving in Embezzlement
    Excess expenditure over and above the budget
    8 14
    allocation 3.148
    Un-authorized revised allocation of funds against Nil
    9 15
    Budget 600.638
    11 17 Irregular allocation against the Contingent Paid Staff
    0.200
    12 21 Irregular drawl of inadmissible allowances
    0.034
    Irregular re-allocation of teacher posts without approval
    13 22
    of committee 34.370
    Non-reconciliation of cash and bank balance moreover
    15 25
    whereabounts of bank balance not known 7.070
    16 26 Irregular Expenditure By Misclassification
    0.260
    Irregular purchase of stationery by splitting up Inorder
    17 27
    to Avoid the advertisement 0.893
    Irregular Higher Expenditure on purchase of Stationary
    18 28
    & Doubtful Consumption Record 0.893
    19 29 Irregular repair of Office Building Without Estimates

    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

    24 5 Irregular repair of Office Building Without Estimates


    0.073
    Irregular purchase of stationery by splitting up In order
    25 6
    to Avoid the advertisement 0.362
    26 7 Irregular drawl of inadmissible allowances
    0.310
    Irregular drawl of expenses of transportation of Books
    27 8
    & Black Board 0.075

    Dy. 29 4 Unjustified payment of salary with fake CNIC numbers


    6.918
    DEO
    (EE- Irregular sanction of expenditure of pension
    W) 30 7
    contribution of secondary schools by Dy. DEO (EE-W) 6.663
    City
    Multan 31 9 Irregular payment of Pay and Allowances of teachers
    0.561
    Un-justified Detainment of Funds in DDO Account due
    34 5
    to Non-closing of Cash Book 2.966
    Dy. DEO (EE-M) City Multan

    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

    Loss due to non-deduction of GST 1/5 share of GST at


    57 15
    source and non-production of deposit proof of GST 0.304

    58 3 Non-recovery of excess paid pay and allowances


    Dy. DEO (EE-M) Saddar

    3.006
    59 4 Unjustified payment of salary with fake CNIC numbers
    3.701
    Multan

    Excess payment of pay and allowance due to non


    60 6
    fixation of pay after regularization 0.797
    Non disbursement of amount of electricity bills to
    61 7
    schools 0.123
    63 11 Recovery of overpayment of GST on exempt items
    0.258

    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

    66 5 Irregular appointment on Fake marks of Union resident


    DEO (EE-W) Multan

    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

    80 4 Unjustified drawl of Inspection Allowance


    0.060
    Non-return of NSB funds of schools privatized by the
    81 5
    Government 0.224
    82 6 Excess payment of personal allowance
    0.926

    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

    Irregular expenditure by schools council over and above


    89 14
    the authorized limit of School Management Council 0.518

    irregular expenditure of salary of private school


    90 15
    teachers from NSB fund 0.153

    91 1 Irregular expenditure on the accounts of rent of building


    2.240
    Irregular temporary duty & drawl of pay and
    92 2 -
    allowances of different staff
    Principal Degree College Special Education

    93 3 Improper maintenance of diary and dispatch register -


    Expenditure statements and cash book and bank
    94 4
    statement 0.112
    Recovery due to payment of unauthorized conveyance
    95 5 allowance to teachers during summer and winter
    0.023
    vocations
    Non-surrendering of savings and laps of non-
    96 6
    development budget 35.676
    Irregular appointment on contract basis instead of
    97 7 permanent in deceased/ invalidation quota against 17/A -
    quota
    Doubtful tender process and Non-surrendering of
    98 8
    savings and lapse of development Budget 36.903
    Uneconomical expenditure without advertisement on
    99 9
    PPRA website and advertisement in newspaper 0.334
    100 10 Irregular drawl of TA/DA
    0.019
    101 11 Non production of record -

    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

    during FYs 2011-18


    Doubtful deposit of GST & income tax with bank
    107 6
    receipt 0.316
    Doubtful/Irregular expenditures on the account of
    108 7
    Water Filtration Plants 1.190
    Doubtful Expenditure on account of Farogh-E-Taleem
    109 8
    (FTF) 2.416

    110 9 Doubtful expenditure on the account of Contingencies


    0.300
    111 10 Illegal temporary/loan/exam duties of staff -
    112 11 Doubtful maintenance of diary and dispatch register -
    Overpayment non stoppage of increment due to poor
    113 12 -
    result
    Doubtful Drawl of Pay & Allowance without
    114 13 -
    maintenance of Service Books and personnel files
    115 1 Loss due to payment of inadmissible allowances
    0.147
    116 2 Non-Surrender of Anticipated Savings
    14.523
    Loss due to payment conveyance allowance during
    117 3
    GHS 2-KMR

    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

    Payment of conveyance allowance during summer


    129 7
    vacations 0.220
    Payment of conveyance allowance during winter
    130 8
    vacations 0.090
    131 9 Doubtful payment of personal pay
    0.241
    132 10 Recovery of charge allowance
    0.081
    Unauthorized withdrawal of pay & allowances without
    133 11
    duty 0.193
    134 12 Non-verification of Government Receipts
    3.377
    135 13 Doubtful withdrawal without record of payment
    0.492
    136 14 Non-deduction of Income Tax at source
    0.205
    137 15 Doubtful withdrawal of allowances
    0.101
    Withdrawal of social security benefits after
    138 16
    regularization of service 0.119
    139 17 Doubtful expenditure through splitting
    0.845

    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

    3 Unjustified payment of salary with fake CNIC numbers 0.557

    Unjustified Drawl of Inadmissible Charge Allowance


    47 4 0.112
    by the AEOs, Recovery of Rs. 112,000
    Unjustified Drawl of Inadmissible Annual Increment
    48 5 To the newly recruited Educators, Recovery of Rs. 0.177
    176,820
    Unjustified Drawl of Inadmissible Annual Increment
    49 6 To the newly recruited Educators, Recovery of Rs. 0.135
    Deputy 135,200
    District Irregular Payment Of Inadmissible Allowances Rs
    50 7 0.157
    Education 156,910
    Officer (EE- Unjustified Drawl of Inadmissible Annual Increment
    51 M) Arifwala 8 0.106
    by the AEOs, Recovery of Rs 106,400
    Irregular payment of Pay and Allowances due to non-
    52 9 0.557
    fixation of Pay of teachers – Rs 0.557 million
    Non-imposition / payment of Punjab Sales Tax and
    53 12 0.233
    income tax on services– Rs 0.233 million
    Unjustified grant of three advance increments resulted
    54 15 0.194
    into overpayment of Rs194,110
    Loss to the government due to charging of excess rates
    55 17 0.274
    than approved rates amounting to Rs274,301
    Irregular sanction of financial assistance beyond
    56 2 24.6
    delegated financial powers – Rs 24.600 million
    Chief
    Executive Mis-procurement of DVD Player and Computer Table
    57 6 0.066
    Officer by ignoring the rates of lowest bidders – Rs 66,019
    Pakpattan Irregular payment of Pay & allowances without
    58 9 availability of sanctioned posts of same scales in 9.5
    budget - Rs 9.500 million

    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.

    District Education Authority Bahawalnagar


    1 CEO(DEA), BWN 2 Fraudulent drawl of double payment 0.600
    Unjustified payment of qualification allowance
    2 1 without obtaining prior permission for higher / 0.060
    Principal G H S S further qualifications
    207/M
    3 2 Non Auction of Old material + Old newspaper 0.010
    4 3 Non Utilization of Budget 0.200
    5 1 Non finalization of enquiry cases -
    Unjustified Expenditure on Account of POL
    6 2 0.723
    without Driver
    Dy. DEO (EE-M) Doubtful expenditure / Likely misappropriation of
    7 3 0.387
    FAS funds on account of contingency bill
    Loss to Government due to Irregular Drawl of
    8 4 0.226
    Irrelevant allowance
    9 8 Doubtful payment of Encashment bill 0.652
    Unauthorized payment of conveyance allowance
    10 1 0.007
    during vacation periods
    Doubtful expenditure on repair of machinery and
    11 2 0.019
    Dy. DEO (EE-M) furniture
    MND Un-authorized / doubtful expenditure on account of
    12 3 0.037
    purchase of coal and ice
    Non verification of deposit of Sales Tax on
    13 4 0.041
    purchases
    Loss to Govt. due to Unjustified Payment of
    14 1 0.011
    Irrelevant Allowances
    Loss to Govt. due to Purchase of POL at Higher
    15 2 0.002
    Rates than the Rates Fixed by OGRA
    Loss to Govt. due to Unjustified Payment of
    16 Dy. DEO (EE-M) 3 0.070
    “Inspection Allowance”
    HND
    17 4 Irregular Payment of TA/DA from Office Budget 0.011
    Loss to Govt. due to Showing Higher Rates of Store
    18 5 0.006
    Items
    Loss to Govt. due to Irregular Maintenance of Stock
    19 6 0.137
    Register
    657
    Sr. Para
    DDOs Subject Amount
    No. No.
    Loss to Govt. Treasury due to Un-Justified Drawl of
    20 7 0.013
    Conveyance Allowance during Leave Period
    Dy. DEO (EE-W)
    21 20 Fraudulent drawl of double payment 0.600
    FAS
    22 1 Non accountal into stock 0.487
    23 2 Doubtful expenditure on repair of vehicles 0.035
    Excess charging of rates of POL than the rates given
    24 3 0.004
    on OGRA web sites
    Non verification of deposit of Sales Tax on
    25 4 0.513
    District Officer purchases
    (M-EE) Doubtful expenditure on repair of machinery and
    26 Bahawalnagar 5 0.074
    furniture
    Loss to Government due to misappropriation of
    27 6 0.012
    used mobil oil
    Unjustified withdrawal of POL without approved
    28 7 0.211
    tour programmes on monthly basis
    29 8 Unjustified expenditure on photo copies 0.084
    Irregular award of advance increments to ESTs on
    30 1 0.103
    account of B.Ed& M.A
    Loss to govt. treasury due to un-justified
    31 2 0.840
    expenditure regarding repair of school buildings
    Loss to govt. due to non-deduction of provincial
    32 3 0.052
    sales tax on services and Income Tax
    Transfer of government schools to private sector
    33 4 due to weak performance of teachers and 2.939
    expenditure from NSB, pay and allowances
    34 5 Variation in Expenditure of Pay & Allowances 348.687
    Irregular Appointment as PET and payment of pay
    35 7 0.181
    and allowances
    Dy. DEO (EE-W) Irregular overage appointment against the policy
    36 HND 8 0.099
    and writ petition
    37 9 Un-authorized payment of qualification allowance 0.036
    38 10 Unauthorized Payment of Charge Allowance during 0.024
    Doubtful drawl of TA/DA and non-availability of
    39 12 0.155
    Record
    Loss to Govt. due to non-availability of
    40 13 0.090
    consumption record
    41 14 Unjustified drawl of Inspection Allowance 0.796
    42 15 Loss to govt. due to payments on higher rates 0.120
    43 16 Excess drawl of pay and allowances 0.031
    Drawl of pay and allowance after transfer and
    44 17 0.103
    retirement
    658
    Sr. Para
    DDOs Subject Amount
    No. No.

    District Education Authority Bahawalpur


    Loss to Govt. due to Unjustified Payment of
    1 1
    Irrelevant Allowances 0.018
    Loss to Govt. due to Un-Authorized Traveling
    2 3
    Dy. DEO (EE-M) outside the Tehsil 0.049
    Ahmadpur East Loss to Govt. due to Purchase of POL at Higher
    3 4
    Rates than the Rates Fixed by OGRA 0.001
    Irregular Purchase of POL from Desired /
    4 5
    Unregistered Petrol Pump 0.092
    Loss to Govt. due to Unjustified Payment of
    5 1
    Irrelevant Allowances 0.073
    Loss to Govt. due to Un-Authorized Traveling
    6 3
    outside the Tehsil 0.138
    Misappropriation of Funds through Fictitious
    7 4
    Billing 0.039
    Loss to Govt. due to Showing Higher Rates of Store
    8 5
    Items 0.018
    Loss to Govt. due to Purchase of POL at Higher
    9 6
    Rates than the Rates Fixed by OGRA 0.002
    Dy. DEO (EE-W) Misappropriation of Govt. Money due to
    10 Ahmadpur East 7 Unnecessary White Washing, Painting & Coloring
    0.591
    of School Buildings
    Loss to Govt. due to Un-Justified Expenditure
    11 8 Shown regarding Repair of Dangerous Declared
    0.076
    School Buildings,
    Loss to Govt. due to Irregular Maintenance of Stock
    12 9
    Register 0.109
    Loss to Govt. due to Personal Use of Official
    13 10
    Vehicles 0.003
    Loss to Govt. due to Drawl of Doubtful / Fake
    14 11
    “Repair of Vehicle” Bills 0.060
    Irregular expenditure by splitting the indents and
    15 1
    DEO (EE-M) non observance of the Punjab Procurement Rules 0.175
    Bahawalpur Unjustified / doubtful expenditure on repair of
    16 2
    furniture, machinery and vehicle 0.068
    Irregular award of advance increments to
    17 1 Elementary School Teachers on account of B.Ed&
    0.073
    M.A
    Dy. DEO (EE-W) Loss to govt. treasury due to un-justified
    18 2
    Hasilpur expenditure regarding repair of school buildings, 0.729
    19 3 Loss to govt. due to payments on higher rates 0.068
    Loss to govt. due to non-deduction of provincial
    20 4
    sales tax on services, 0.073
    659
    Sr. Para
    DDOs Subject Amount
    No. No.
    Loss to government due to unjustified drawl of
    21 5
    social security benefit after regularization 0.065
    22 6 Unjustified drawl of Inspection Allowance 0.110
    23 7 Drawl of pay and allowance after resignation 0.066
    24 8 Irregular expenditure on POL 0.154
    Loss to Govt. due to non-availability of
    25 9
    consumption record 0.168
    Irregular Payments of Arrears without Additional
    26 10
    Budget 0.509
    Unauthorized drawl of pay & allowances due to
    27 11
    change of cadre 0.233
    28 12 Un-authorized payment of qualification allowance 0.007
    Loss to Govt. due to unjustified payment of
    29 13
    irrelevant allowances, 0.037
    30 14 Unauthorized payment of conveyance allowance 0.340
    Loss to Govt. due to Drawl of Doubtful / Fake
    31 15
    “Repair of Vehicle” Bills, 0.036
    Unauthorized Payment of Charge Allowance during
    32 16
    Recovery 0.057
    Loss due to unauthorized grant of Conveyance
    33 17
    Allowance 0.025
    Loss to Govt. due to Purchase of POL at Higher
    34 18
    Rates than the Rates Fixed by OGRA 0.005
    35 3 Abnormal delay in recruitment of key staff 0.650
    Non-collection of renewal fee from the owners of
    36 4
    private schools 0.099
    Loss to Government due to payment of Conveyance
    37 5
    Allowance during Leave Periods 0.031
    38 6 Non finalization of enquiry cases 0.760
    Non-verification of deposit of registration and
    39 CEO (DEA) BWP 7 renewal fee collected from the owners of private
    0.493
    schools
    Non-reconciliation of bank statement with payment
    40 8 statement and unjustified retention of remuneration
    1.135
    of NFBE/ALC teacher
    41 9 Doubtful Distribution of Stipend to Student 1.314
    Un-sound Budgeting / Non-surrender of Anticipated
    42 10
    Savings 14.807
    43 13 Non-stoppage of annual increment 0.140
    44 Dy. DEO (EE-W) 14 Non Utilization of Budget -
    BWP Saddar Loss to Government due to Irregular Drawl of
    45 15
    Irrelevant allowance 0.018
    660
    Sr. Para
    DDOs Subject Amount
    No. No.
    Loss to Government due to Unjustified Drawl of
    46 16
    Social Security Benefit after Regularization 0.070
    47 17 Excess expenditure against sanctioned budget 31.426
    Loss to Government due to Unauthorized Payment
    48 6 of Mobility / Conveyance allowance during Winter
    0.614
    vocation periods
    49 7 Unauthorized drawl of Qualification Allowances 1.075
    Loss to Government due to Irregular Drawl of
    50 8
    Irrelevant allowance 0.011
    Loss to Government due to Unjustified Drawl of
    51 9
    Dy. DEO (EE-W) Social Security Benefit after Regularization 0.734
    Yazman Transfer of Government Schools to private sector
    52 10 -
    due to weak performance of teachers
    Irregular incurrence of development expenditure
    53 11
    without detailed design and specifications 4.881
    Loss to Govt. due to Misappropriation of Used
    54 12
    Mobil Oil 0.007
    Loss to govt. due to purchase of POL at higher rates
    55 15
    than the rates fixed by OGRA 0.012
    Unauthorized Payment of Mobility / Conveyance
    56 12
    allowance during vocation periods – Recovery 0.165
    GHS Shahdra
    Unauthorized Excess Drawl of Funds on Accounts
    57 14
    of Pay & Allowances 5.444
    District Education Authority Rahim Yar Khan
    Dy. DEO (EE-W) Loss to Govt. due to Unjustified Payment of
    1 1
    Rahim Yar Khan Irrelevant Allowances 0.083
    2 7 Irregular expenditure on purchase of stationery 0.399
    3 8 Unjustified expenditure on repair of vehicle 0.135
    4 9 Irregular expenditure on purchase of durable goods 0.273
    DEO (EE-W)
    5 10 Irregular expenditure on repair of vehicle 0.051
    Rahim Yar Khan
    6 11 Loss due to purchase of tyres at higher rates 0.017
    7 12 Non auction of scrap 0.100
    8 13 Non reconciliation of expenditure statement 6.692
    9 2 Non accountal into stock 0.593
    10 3 Doubtful expenditure on repair of vehicles 0.153
    DEO (SE) Rahim Doubtful expenditure on purchase of POL in the
    11 Yar Khan 4
    absence of stock entry & consumption record 0.417
    Doubtful expenditure on repair of machinery and
    12 6 0.110
    furniture
    13 Dy. DEO (EE-M) 1 Non accountal of entries into relevant Register 0.320
    14 Khan Pur 2 Doubtful TA/ DA 0.749
    661
    Sr. Para
    DDOs Subject Amount
    No. No.
    15 Govt. G/H School 1 Non-surrender of anticipated savings 1.476
    16 Kotli Murad 2 Non Utilization of Budget 1.026
    17 1 Variation in Expenditure of Pay & Allowances 4.798
    Dy. DEO (EE-M)
    Rahim Yar Khan Unauthorized Procurement of Items without
    18 2
    Approval of Austerity Committee 0.313
    19 3 Abnormal delay in recruitment of key staff 0.650
    CEO (Education
    Authority) RYK Un-sound Budgeting / Non-surrender of Anticipated
    20 4
    Savings 14.807
    Unauthorized Recruitment of PTC Teachers below
    21 17 Prescribed Qualification Resulting into Irregular
    0.651
    Dy. DO (EE-W) Expenditure on Pay and Allowances
    22 Khan Pur 18 Irregular expenditure on purchase of stationery 0.134
    23 19 Unjustified expenditure 0.170
    24 20 Misclassification of expenditure 0.064

    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

    102 2 Overpayment of General Sales Tax 0.02

    Govt. Girls Higher


    103 Secondary School Lalian 4 Misclassification of expenditure 0.1
    104 5 Non-verification of General Sales Tax 0.181
    Unauthorized payment of General Sales Tax &
    105 6 0.05
    non transfer of ownership of loader rickshaw

    106 3 Drawal of pay during absence period 0.132


    Govt. Girls High School
    Chak No.11 JB Chiniot
    Unauthorized grant of inadmissible annual
    107 7 0.013
    increment
    108 8 Non-verification of General Sales Tax 0.026

    109 1 Payment of salary without performing duty 0.07

    110 2 Unjustified payment of Adhoc Allowance-2010 0.042


    111 4 Payment of inadmissible allowance 0.007
    Govt. Institute of Slow
    112 5 Payment through uncrossed cheques 0.247
    Learners Chiniot
    113 6 Non-verification of General Sales Tax 0.045
    Undue retention of Government funds in DDO
    114 7 0.143
    bank account
    115 9 Non distribution of scholarship to students 0.027
    116 6 Non-verification of General Sales Tax 0.276
    117 DDEO (EE-W) Chiniot 9 Unjustified payment of General Sales Tax 0.04
    118 10 Payment of Charge Allowance at excessive rate 0.033
    119 1 Excess drawal of salary after transfer 0.193
    Excess payment of salary to teaching staff due
    120 2 0.127
    to non-implementation of decisions of enquiries
    121 3 Unjustified drawal of Inspection Allowance 0.11
    122 5 Payment of salary after resignation 0.091
    DEO (EE-M) Chiniot
    123 6 Non-verification of General Sales Tax 0.072
    124 7 Drawal of inadmissible Conveyance Allowance 0.04
    Unauthorized payment of Conveyance
    125 9 0.014
    Allowance during leave period
    126 10 Non-recovery of overpayment 0.009

    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

    142 4 Expenditure through irregular School Council 0.463


    DDEO (EE-M) Bhowana
    143 9 Non-verification of General Sales Tax 0.077
    144 10 Overpayment of General Sales Tax 0.008
    145 4 Non-verification of General Sales Tax 0.257
    146 DDEO (EE-M) Chiniot 5 Overpayment of General Sales Tax 0.042
    147 7 Non-recovery of embezzled amount 0.033
    148 2 Non-verification of General Sales Tax 0.66
    149 3 Irregular cash payments 0.524
    150 5 Non-recovery of pay and allowances 0.172
    GHS Chiniot Non-imposition of penalty for late supply of
    151 6 0.105
    furniture
    Unjustified payment of Inadmissible
    152 8 0.066
    Allowances
    153 11 Overpayment of General Sales Tax 0.023

    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

    5 Purchase of UPS other than specified in supply order


    1.449
    Unauthorized withdrawals of Arrears of Pay and Allowances
    11 without Budget Allocation and Sanction of the Competent
    6.262
    CEO/EDO Authority
    Education
    12 Non deduction of PST on services
    Lodhran 0.045
    Establishment of IT Labs in Various Schools Without
    13
    Appointment of IT Teachers -

    14 Deterioration of Sewing Machines


    0.169

    15 Non deposit of sale proceeds of tenders


    0.024
    Non-regularization of the services of staff despite direction of
    2 the Government and unauthorized withdrawal of 30% social
    8.604
    security benefits -Rs 8.604 million

    3 Misclassification of expenditure
    0.028
    DO (Secondary
    Education) 4 Irregular/unjustified expenditure on Photostat
    0.169

    5 Non-Collection of Proof of Deposit of Sales Tax


    0.064

    6 Irregular payment of inadmissible Allowances


    0.062

    2 Un-justified payment of pay and allowance after retirement


    Dy. DEO (EE- 0.519
    W) Lodhran Irregular/overpayment payment of sales tax on bricks and
    5
    Tablets by school council‟s recovery thereof 0.475

    5 Non recovery / deposit / collection of fines


    0.301
    Deputy DEO
    (EE-W) Dunya 6 Unauthorized drawl of Charge Allowance
    0.050
    Pur
    Loss to Government Treasury due to over Payment of Charge
    7
    Allowance 0.016

    687
    Para
    DDOs Subject Amount
    No.

    9 Doubtful withdrawal on account of Pay & Allowances


    0.198

    11 Doubtful withdrawal on account of Pay & Allowances


    0.099

    12 Unauthorized withdrawal of Charge Allowance


    0.022
    Loss to Government Treasury due to over Payment of Charge
    13
    Allowance 0.003
    Non production of compliance of observations issued in
    14
    previous year Audit -
    Loss to government due to purchase of uniform at higher
    1
    rates 0.055

    4 Unjustified /Irregular payment on hiring of Security Guard


    0.295

    5 Irregular payment of conveyance Allowance during vacations


    0.053
    Unauthorized payment of conveyance allowance during
    6
    Maternity Leave 0.029
    Overpayment due to charging of excess rate of POL than the
    Special 7
    rate fixed by OGRA 0.031
    Education
    Center Lodhran 8 Doubtful purchase of books
    0.080

    9 Irregular Advance payment on account of electricity bills


    0.063

    10 Non collection of deposit proof of GST


    0.330

    11 Unauthorized payment of 50%Adhoc Relief Allowance 2010


    0.015

    12 Irregular expenditure on account of repair of vehicle


    0.115
    Loss to government due to non deduction of Punjab Sales
    1
    Tax on services 0.129
    Loss to government due to excess payment and recovery
    Deputy District 2
    thereof 0.305
    Officer (EE-M)
    Loss to government due to charging higher rates of bricks
    Kehror Pacca 3
    and recovery thereof 0.153

    4 Doubtful purchase of consumable items without stock entry


    2.697

    688
    Para
    DDOs Subject Amount
    No.

    5 Mis-procurement of Tablet PCs and recovery thereof


    0.376
    Loss to government due to non deduction of sales tax on sand
    6
    and excess payment on cement and recovery thereof 0.027

    7 Non-Verification of Deposit Proof of General Sales Tax


    0.471
    Loss to government due to payment conveyance allowance
    10
    during leaves and recovery thereof 0.057

    1 Doubtful purchase of consumable items without stock entry


    0.049

    2 Non-Verification of Deposit Proof of General Sales Tax


    Special 0.081
    Education Irregular issuance of supply orders for purchase of uniform
    4
    Centre without obtaining performance guarantee 0.308
    KehrorPacca Loss to government due to payment conveyance allowance
    6
    during winter vocations and recovery thereof 0.017
    Un-authorized hiring of services of security agency and
    7
    payment 0.290
    Non-Monitoring/Non-Exercising Review on Utilization of
    1
    School Council Funds Inquiry Thereof 67.613
    Unauthorized Withdrawals of Arrears of Pay and Allowances
    2 Without Budget Allocation and Sanction of the Competent
    2.219
    Authority
    Non-Regularization of the Services of Staff Despite Direction
    District 3 of the Government and Unauthorized Withdrawal of 30%
    1.588
    Education Social Security Benefits
    Officer (EE-M), Irregular Payment of Sales Tax on Purchase of Tablets By
    4
    Lodhran School Councils Recovery Thereof 0.741
    Non-Return of NSB Funds of Schools Privatized by the
    5
    Government 0.299

    6 Non-Collection of Proof of Deposit of Sales Tax


    0.075
    Over Payment of Sales Tax on Purchase of Various Store By
    7
    School Councils -

    Principal 1 Unjustified Payment of Social Security Benefits


    0.215
    GGHS Jallah
    Arain 4 Non- Deposit of General Sales Tax and Income Tax
    0.157

    689
    Para
    DDOs Subject Amount
    No.

    3 Non- Deposit of General Sales Tax and Income Tax


    0.304

    4 Recovery on Account of Conveyance Allowance


    0.014
    Senior
    6 Non- Deposit of General Sales Tax
    Headmaster 0.137
    GHS Gailay Irregular/doubtful with drawl on the account of repair of
    22
    Wal furniture & fixture 0.122
    Irregular/doubtful with drawl on the account of transportation
    23
    charges 0.285
    Irregular/doubtful expenditure on the account of Hot & Cold
    25
    weather charges 0.317

    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)

    Sr. No. District of DEA Budget Expenditure Savings

    1 Bahawalnagar 8,525.520 8,475.222 50.298


    2 Bahawalpur 8,532.727 7,828.918 703.809
    3 Rahim Yar Khan 10,997.048 10,015.163 981.885
    4 Dera Ghazi Khan 6,424.472 5,914.911 509.561
    5 Layyah 6,064.860 5,363.030 701.830
    6 Muzaffargarh 6,872.254 6,685.980 186.274
    7 Rajanpur 3,886.373 3,465.587 420.786
    8 Khanewal 7,946.245 7,558.343 387.902
    9 Lodhan 4,120.076 3,755.522 364.554
    10 Multan 8,991.156 7,878.367 1,112.789
    11 Pakpattan 3,833.561 3,586.937 246.624
    12 Sahiwal 6,869.143 6,623.735 245.408
    13 Vehari 8,086.134 6,690.191 1,395.943
    14 Chiniot 2,979.417 2,556.584 422.833
    15 Faisalabad 17,371.178 14,600.825 2,770.353
    16 Jhang 6,806.510 6,520.621 285.889
    17 Toba Tek Singh 7,073.145 6,254.278 818.867
    Total 125,379.819 113,774.214 11,605.605

    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]

    Irregular expenditure on pay and allowances due to irregular promotion


    from in-service quota – Rs 3.239 million
    (Amount in rupees)
    Period Months Pay Total
    16.08.89 30.11.89 03-15 830 2,905
    01.12.89 30.11.90 12 830 9,960
    01.12.90 31.05.91 06 868 5,208
    01.06.91 30.11.91 06 1329 7,974
    01.12.91 30.11.91 12 1401 16,812
    01.12.92 30.11.93 12 1473 17,676
    01.12.93 31.05.94 06 1545 9,270
    01.06.94 30.11.94 06 2187 13,122
    01.12.94 30.11.95 12 2284 27,408
    01.12.95 30.11.96 12 2381 28,572
    01.12.96 30.11.97 12 2478 29,736
    01.12.97 30.11.98 12 2575 30,900
    01.12.98 30.11.99 12 2672 32,064
    01.12.99 30.11.00 12 2769 33,228
    01.12.00 30.11.01 12 2866 34,392
    01.12.01 30.11.02 12 2963 35,556
    01.12.02 30.11.03 12 4585 55,020
    01.12.03 30.11.04 12 4730 56,760
    01.12.04 30.06.05 7 4875 34,125
    01.07.05 30.11.05 5 5575 27,875
    01.12.05 30.11.06 12 5740 68,880
    01.12.06 30.06.07 7 5905 41,335
    01.07.07 30.11.07 5 6795 33,975
    01.12.07 30.06.08 7 7175 50,225
    01.07.08 30.11.08 5 8650 43,250
    01.12.08 30.06.09 7 8880 62,160
    01.07.09 30.11.09 5 9100 45,500
    01.12.09 30.11.10 12 9480 113,760
    01.12.10 30.06.11 7 9860 69,020
    01.07.11 30.11.11 5 16900 84,500
    01.12.11 30.11.12 12 17600 211,200
    01.12.12 30.11.13 12 18300 219,600
    01.12.13 30.11.14 12 19000 228,000

    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]

    Non production of record – Rs 236.215 million


    (Rupees in million)
    Sr.
    DDOs Description Period Amount
    No.
    Record of purchase of plant and
    1 CEO (DEA) 2017-18 221.504
    machineries and other misc. records
    Contingent vouchers of various heads
    2 DEO (EE-M) Rahim Yar Khan 2010-18
    and other misc. records 1.180
    3 Dy. DEO (EE-M) Liaqat Pur Misc. records 2017-18 0
    4 Dy. DEO (EE-W) Sadiq Abad Misc. records 2016-18 0
    5 GBHS Bagho Bahar, RYK Expenditure Statements 2001-18 0.315
    Vouchers of various heads and Misc.
    6 GGHS Noor-e-Wali, RYK 1994-18 0.077
    records
    Hostel Attendance Register, History
    Sheet of Vehicles, School Council
    Govt. Secondary School of
    Record, Budget Control Register and
    7 Special Education for Hearing 2016-18 0
    Asset Register (Stock Registers),
    Impaired Children, Khan Pur
    Photocopy bill, Tree / Plant/ decorated
    plants stock register.
    8 GGHSS Chak 1/P, Khan Pur Misc. records 2001-18 0
    Dead stock / permanent stock or ledger
    register, history sheet, stock register,
    9 GGHS Jinnah Park, RYK consumable & issuance record, arrear 2014-18 0
    bills, Payroll, Reconciled expenditure
    statement, Bank statements
    10 GGHS Senior Muslim, RYK Misc. records 2001-18 0
    Vouchers of various heads and Misc.
    11 GGHSS Feroza, LQP 2001-18 0.355
    records
    12 Dy. DEO (EE-M) Liaqat Pur Consumption Record 2017-18 0.678
    13 Dy. DEO (EE-M) Liaqat Pur TA/ DA 2017-18 0.783
    Vouchers of various heads and Misc.
    14 GGHSS Model, Khan Pur 2011-18 0.970
    records
    15 Dy. DEO (EE-W) Liaqat Pur Store Items 2017-18 5.094
    Acknowledgement from brick kiln
    16 DEO (EE-M) Rahim Yar Khan 2010-18 5.259
    students
    Total 236.215

    713
    Annexure-F/RYK
    [Para 3.2.3.3]

    Unauthorized expenditure by School Council beyond prescribed limit –


    Rs 18.126 million
    Table A Dy.DEO (EE-W) RYK
    (Amount in rupees)
    Sr. No. Markaz Name of School Expenditure Limit Excess
    1 BANGLA SHEEREN GGPS BASTI DUKKI 561,000 400,000 161,000
    2 ABAD PUR GMPS 51/NP 643,017 400,000 243,017
    GGPS KHAIR PUR OLD TIBBI
    3 AMIN GARH 3,541,300 400,000 3,141,300
    MEHRAN
    4 WAH ATHATA GGMPS NAIMAT ULLAH 443,233 400,000 43,233
    5 SARDAR GARH GGPS ADAM ARAIN 488,587 400,000 88,587
    6 DARI AZEEM KHAN GGES MUD NOOR 1,017,505 400,000 617,505
    7 HAJI PUR GGPS AZIZ ABAD 579,088 400,000 179,088
    8 MUSLIM ABAD GGPS MUD DARBARI 478,741 400,000 78,741
    9 MUSLIM ABAD GGPS MUSLIM ABAD 858,170 400,000 458,170
    BAHOODI PUR
    10 GGPS BAHODI PUR QURESIAN 581,087 400,000 181,087
    QURESHIAN
    BAHOODI PUR
    11 GGES ABDUL REHMAN VEEHA 436,527 400,000 36,527
    QURESHIAN
    12 WAH KOHNA GGES 126/P 545,000 400,000 145,000
    13 Rukan Pur GGPS GALOUR MASU KHAN 541,949 400,000 141,949

    16 HAJI PUR GMPS ALLAH NAWAZ MANIK 629,721 400,000 229,721


    17 RUKAN PUR GMPS THULL KHAIR MUHAMMAD 633,391 400,000 233,391
    18 TSK GGPS Basti Panhwaran 1,146,022 400,000 746,022
    Total 13,124,338 6,400,000 6,724,338

    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]

    Irregular expenditure due to non-compliance of the Punjab Procurement


    Rules – Rs 15.900 million
    (Rupees in million)
    Sr.
    DDOs Period Particulars Amount
    No.
    1 GGHSS Model, Khan Pur 2016-18 Cost of others 0.866
    Cost of others and
    2 Dy. DEO (EE-W) Rahim Yar Khan 2017-18 0.739
    stationery
    3 DEO (SE) RYK 2017-18 Stationery 0.622
    4 DEO (SE) RYK 2017-18 Purchase of furniture 0.430
    5 GGHS Jinnah Park, RYK 2017-18 Purchase of furniture 0.237
    6 Dy. DEO (EE-M) Rahim Yar Khan 2017-18 Purchase of furniture 3.421
    7 Dy. DEO (EE-W) Liaqat Pur 2017-18 Purchase of furniture 2.268
    8 Dy. DEO (EE-M) Liaqat Pur 2017-18 Purchase of furniture 1.689
    9 DEO (EE-M) Rahim Yar Khan 2014-18 Stationery 1.647
    10 Dy. DEO (EE-M) Liaqat Pur 2017-18 Purchase of furniture 1.026
    11 GGHS Noor-e-Wali, RYK 2016-18 Purchase of furniture 0.984
    12 GGHSS Feroza, LQP 2016-18 Purchase of furniture 0.797
    13 CEO (DEA) RYK 2017-18 Stationery 0.551
    14 Dy. DEO (EE-W) Liaqat Pur 2017-18 Stationery 0.274
    15 Dy. DEO (EE-W) Sadiq Abad 2017-18 Purchase of furniture 0.217
    16 Special Education Center, Khan Pur 2017-18 Purchase of Uniform 0.132
    Total 15.900

    716
    Annexure-H/RYK
    [Para 3.2.3.7]

    Cash payments in violation of rules – Rs 6.356 million


    Dy. DEO (M-EE) Liaquat Pur
    (Amount in rupees)
    Bill No. Date Supplier Gross Amount
    1890 05.06.2018 ALI TRADERS 40,000
    1840 05.06.2018 ALI TRADERS 30,000
    1866 05.06.2018 ALI TRADERS 50,000
    1829 02.05.2018 ALI TRADERS 29,232
    1858 12.05.2018 ALI TRADERS 50,000
    1801 12.05.2018 ALI TRADERS 50,000
    1860 06.06.2018 ALI TRADERS 50,000
    1806 06.06.2018 ALI TYRADERS 50,000
    1813 06.06.2018 ALI TYRADERS 50,000
    1816 06.06.2018 ALI TYRADERS 50,000
    1824 06.06.2018 ALI TYRADERS 50,000
    1869 06.06.2018 ALI TYRADERS 50,000
    1871 06.06.2018 ALI TYRADERS 50,000
    1846 06.06.2018 ALI TYRADERS 50,000
    1848 06.06.2018 ALI TYRADERS 50,000
    1888 06.06.2018 ALI TYRADERS 37,000
    1842 06.06.2018 ALI TYRADERS 50,000
    1864 06.06.2018 ALI TYRADERS 50,000
    531 12.02.2018 UNION TRADERS 29,946
    529 12.02.2018 UNION TRADERS 40,821
    535 12.02.2018 UNION TRADERS 25,974
    537 12.02.2018 UNION TRADERS 23,400
    533 12.02.2018 UNION TRADERS 19,656
    Total 976,029
    2. Dy. DEO (EE-W) Liaqat Pur
    (Amount in rupees)
    Sr. EMIS Name of
    Markaz Amount Dates Remarks
    No. code School
    1 GGP chak 410,000 25.09.17 Payment drawn on 25.09.17 from bank and
    68/A 31320591 80/A paid for const work and paid on 16.10.17 for
    const works
    2 GGP chak 1530,000 25.09.17 Payment drawn on 25.09.17 from bank and
    68/A 31320591
    80/A paid for const work and paid on 28.09.17
    3 GGPS 865,000 16.04 to Drawls amounting to Rs 50,000 and Rs
    Feroza 31320217 Rasheedabad 03.05.18 95,000 each time with the fraction of one
    days
    4 Amin GGPS Kotla 750,000 11.10 to Drawls amounting to Rs 50,000 each time
    31320613
    Abad Nawab 04.12.17 with the fraction of days b/w the periods. In

    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]

    Irregular expenditure due to unauthorized appointments by the Minister of


    Education – Rs 4.398 million
    (Amount in rupees)
    Period Months Pay Total
    21.08.1989 31.08.1990 12 830 9,960
    01.08.1990 30.11.1990 04 944 3,776
    01.12.1990 31.05.1991 06 1,164 6,984
    01.06.1991 30.11.1991 05 1,768 8,840
    01.12.1991 30.11.1992 12 1,887 22,644
    01.12.1992 30.11.1993 12 2,006 24,072
    01.12.1993 31.05.1994 12 2,125 25,500
    01.06.1994 30.11.1994 06 2,870 17,220
    01.12.1994 30.11.1995 12 3,031 36,372
    01.12.1995 30.11.1996 12 3,192 38,304
    01.12.1996 30.11.1997 12 3,353 40,236
    01.12.1997 30.11.1998 12 3,514 42,168
    01.12.1998 30.11.1998 12 3,997 47,964
    01.12.1999 30.11.2000 12 4,156 49,872
    01.12.2000 30.11.2001 12 4,319 51,828
    01.12.2001 30.11.2002 12 6,700 80,400
    01.12.2002 30.11.2003 12 6,940 83,280
    01.12.2003 30.11.2004 12 7,180 86,160
    01.12.2004 30.06.2005 07 7,420 51,940
    01.07.2005 30.11.2005 05 8,515 42,575
    01.12.2006 30.06.2007 07 9,065 63,455
    01.07.2007 30.11.2007 05 10,400 52,000
    01.12.2007 30.06.2008 07 11,030 77,210
    01.07.2008 30.11.2008 05 13,280 66,400
    01.12.2008 30.11.2009 12 13,660 163,920
    01.12.2009 30.11.2010 12 14,040 168,480
    01.12.2010 30.04.2011 05 14,420 72,100
    01.05.2011 30.06.2011 02 14,520 29,040
    01.07.2011 30.11.2011 05 24,400 122,000
    01.12.2011 30.11.2012 12 25,200 302,400
    01.12.2012 30.11.2013 12 26,000 312,000
    01.12.2013 30.11.2014 12 26,800 321,600
    01.12.2014 30.06.2015 07 27,600 193,200

    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]

    Loss due to unjustified payment of Conveyance Allowance – Rs 60.491


    million
    (Rupees in million)
    Amount of Conveyance
    Total
    Sr. Allowance Drawn
    DDOs Period Recovery
    No. Winter / Summer Leave on
    Due
    Vacation Full Pay
    1 CEO (DEA) Rahim Yar Khan 2017-18 44.623 0 44.623
    2 Dy. DEO (EE-W) Rahim Yar Khan 2017-18 6.150 0 6.150
    3 Dy. DEO (EE-W) Sadiq Abad 2016-18 1.502 0.309 1.811
    4 Dy. DEO (EE-M) Rahim Yar Khan 2017-18 2.773 0 2.773
    5 Dy. DEO (EE-M) Liaqat Pur 2017-18 1.521 0 1.521
    6 Dy. DEO (EE-W) Liaqat Pur 2017-18 0 0.447 0.447
    7 CEO (DEA) Rahim Yar Khan 2017-18 0 0.795 0.795
    8 Dy. DEO (EE-W) Liaqat Pur 2017-18 0.186 0 0.186
    9 GGHSS Model, Khan Pur 2011-18 0.038 0 0.038
    10 Dy. DEO (EE-M) Rahim Yar Khan 2017-18 0 0.303 0.303
    11 GGHS Noor-e-Wali, RYK 2005-18 0.042 0 0.042
    12 GGHSS Feroza, LQP 2001-18 0 0.219 0.219
    13 GGHSS Chak 1/P, Khan Pur 2001-18 0 0.249 0.249
    14 GGHS Senior Muslim, RYK 2001-18 0.215 0 0.215
    15 GGHSS Feroza, LQP 2001-18 0.191 0 0.191
    16 GGHS Senior Muslim, RYK 2001-18 0 0.185 0.185
    17 GGHSS Chak 1/P, Khan Pur 2001-18 0.167 0 0.167
    18 Dy. DEO (EE-M) Liaqat Pur 2017-18 0 0.125 0.125
    19 GBHS Bagho Bahar, RYK 2001-18 0.011 0 0.011
    20 DEO (EE-M) Rahim Yar Khan 2010-18 0 0.086 0.086
    21 GGHSS Model, Khan Pur 2011-18 0 0.354 0.354
    Total 60.491

    721
    Annexure-K/RYK
    [Para 3.2.4.10]

    Non deposit of Income & Sales Taxes – Rs 2.143 million


    (Amount in rupees)
    Sr. School Income S/Tax
    Markaz Name School Name Tot. exp. Total
    No. Emiscode tax 4.50% 17%
    1 Allah Abad 31320536 GGPS 5- Marla Scheme Allah Abad 612,500 27,563 104,125 131,688
    GMPS GHULLAN LAR CHAK
    2 Talbani 31320470 95,000 4,275 16,150 20,425
    123/NP
    3 Jan Pur 31320465 GGPS NOOR AHMED NAICH 561,160 25,252 95,397 120,649
    4 Jan Pur 31320467 GMPS AZIZ PUR BASTI AZIZ PUR 206,500 9,293 35,105 44,398
    5 Ahmad Ali Lar 31320731 GMPS GABRAN 379,981 17,099 64,597 81,696
    6 Ahmad Ali Lar 31320697 GGPS MALIK AZIZ NUMBERDAR 728,250 32,771 123,803 156,574
    7 Ahmad Ali Lar 31320624 GGPS HABIB ABAD 127,542 5,739 21,682 27,422
    GGPS ALLAH BACHAYA
    8 Ahmad Ali Lar 31320741 402,645 18,119 68,450 86,569
    BEHALLA
    9 Shedani Sharif 31320733 GMPS MAINI 1,073,000 48,285 182,410 230,695
    Dufli Kabir
    10 31320743 GGPS MALIK SOBHA ARAIN 212,009 9,540 36,042 45,582
    Khan
    11 Khan Bela 31320694 GGPS RAIS PEER BUX 1,029,175 46,313 174,960 221,273
    12 T.M.Panah 31320081 GGES JOKE GULAB SHAH 207,607 9,342 35,293 44,636
    13 Ghooka 31320603 GGES GHOOKA 716,277 32,232 121,767 154,000
    15 Metla 31320648 GGPS HAROON ABAD 162,352 7,306 27,600 34,906
    16 Feroza 31320629 GGPS SHAHEED ABAD 547,286 24,628 93,039 117,666
    17 10/A 31320072 GGES Chak No 03/A 226,000 10,170 38,420 48,590
    18 10/A 31320515 GMPS CHAK NO.1/A 237,130 10,671 40,312 50,983
    19 42/A 31320452 GGPS CHAK NO. 88/A JADEED 23,680 1,066 4,026 5,091
    20 Rindan GGPS Ghulam Fareed Maral 616,550 27,745 104,814 132,558
    21 Ahmed Ali Lar GGPS Jamal Din 225,140 10,131 38,274 48,405
    22 Ahmed Ali Lar GGPS Jalilabad 80,000 3,600 13,600 17,200
    23 Shedani GGPS Watran Machee 162,350 7,306 27,600 34,905
    24 Shedani GGPS Abdul Karim Khan 87,105 3,920 14,808 18,728
    25 Zafarabad GGPS Tibi Syedan 177,000 7,965 30,090 38,055
    26 Zafarabad GGPS Amir Khan Gullani 273,500 12,308 46,495 58,803
    Dufli Kabir
    27 GGPS Gul Muhammad Arain 98,460 4,431 16,738 21,169
    Khan
    Dufli Kabir
    28 GGES Allah Bux Bali 356,422 16,039 60,592 76,631
    Khan
    29 LQT City GGPS16/A 209,320 9,419 35,584 45,004
    Total 9,969,441 448,625 1,694,805 2,143,430

    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]

    Irregular withdrawal of NSB funds without pre-audit –


    Rs 499.714 million
    (Rupees in million)
    Quarter Sr. Cheque Date No. of Bank Name / Office Amount
    2017-18 No. No. Schools

    1st 1 596046 14.10.17 36 UBL Khanewal 3.215


    1st 2 596047 14.10.17 498 NBP Khanewal 47.781
    1st 3 596048 14.10.17 31 MCB Khanewal 2.781
    st
    1 4 596049 14.10.17 188 HBL Khanewal 16.570
    1st 5 596050 14.10.17 9 ABL Khanewal 0.895
    st
    1 6 596051 14.10.17 445 BOP Khanewal 49.299
    1st 7 596052 14.10.17 14 PPCB Khanewal 1.040
    st
    1 8 596053 14.10.17 14 Sindh Bank Mian Channu 0.807
    2nd 1 596054 02.01.18 498 NBP Khanewal 47.749
    2nd 2 596055 02.01.18 38 UBL Khanewal 3.205
    nd
    2 3 596056 02.01.18 448 BOP Khanewal 49.665
    2nd 4 596057 02.01.18 15 Sindh Bank Mian Channu 0.935
    nd
    2 5 596058 02.01.18 13 PPCB Khanewal 1.055
    2nd 6 596059 02.01.18 31 MCB Khanewal 2.835
    nd
    2 7 596060 02.01.18 190 HBL Khanewal 16.787
    2nd 8 596061 02.01.18 9 ABL Khanewal 0.891
    3rd 1 596062 16.04.18 NBP Khanewal 49.395
    rd
    3 2 596063 16.04.18 UBL Khanewal 3.615
    3rd 3 596064 16.04.18 BOP Khanewal 51.019
    rd
    3 4 596065 16.04.18 Sindh Bank Mian Channu 1.003
    3rd 5 596066 16.04.18 PPCB Khanewal 1.088
    rd
    3 6 596067 16.04.18 MCB Khanewal 2.886
    3rd 7 596068 16.04.18 HBL Khanewal 17.448
    3rd 8 596069 16.04.18 ABL Khanewal 0.973
    th
    4 1 596070 05.05.18 59 DEO(SE),Khanewal 2.202
    4th 2 596071 05.05.18 42 DEO(SE),Khanewal 1.970
    th
    4 3 596072 05.05.18 34 DEO(SE),Khanewal 5.430
    4th 4 596073 05.05.18 17 DEO(SE),Khanewal 8.456
    th
    4 5 596074 05.05.18 114 DEO(SE),Khanewal 6.265
    777
    4th 6 596075 05.05.18 53 DEO(SE),Khanewal 6.511
    4th 7 596076 05.05.18 35 DEO(SE),Khanewal 6.537
    4th 8 596077 05.05.18 21 DEO(SE),Khanewal 7.511
    4th 9 596078 05.05.18 76 DY.DEO(M)Kabirwala 6.330
    4th 10 596079 05.05.18 56 DY.DEO(M)Khanewal 5.825
    th
    4 11 596080 05.05.18 52 DY.DEO(M) Mian Channu 4.478
    4th 12 596081 05.05.18 23 DY.DEO(M)Jahanian 1.917
    th
    4 13 596082 05.05.18 145 DY.DEO(M)Kabirwala 6.355
    4th 14 596083 05.05.18 113 DY.DEO(M)Khanewal 3.863
    th
    4 15 596084 05.05.18 107 DY.DEO(M) Mian Channu 2.099
    4th 16 596085 05.05.18 83 DY.DEO(M)Jahanian 1.195
    4th 17 596086 05.05.18 10 DY.DEO(W)Kabirwala 6.116
    th
    4 18 596087 05.05.18 14 DY.DEO(W)Khanewal 6.829
    4th 19 596088 05.05.18 24 DY.DEO(W) Mian Channu 6.391
    th
    4 20 596089 05.05.18 45 DY.DEO(W)Jahanian 3.024
    4th 21 596090 05.05.18 28 DY.DEO(W)Kabirwala 7.149
    th
    4 22 596091 05.05.18 31 DY.DEO(W)Khanewal 7.912
    4th 23 596092 05.05.18 26 DY.DEO(W) Mian Channu 7.254
    4th 24 596093 05.05.18 34 DY.DEO(W)Jahanian 5.162
    Total 499.718

    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]

    Overpayment of pay and allowances - Rs 1.122 million


    (Rupees in million)
    Desig
    Personal natio Date of Monthly
    Number Name n Retirement Pay Recovery Remarks
    Died on 14.12.2017 ,
    but pay of Dec-2017
    30472514 Naseem Akhtar PST 14.12.2017 43416 0.025 was paid
    Retired on 14.02.2018,
    but full pay of Feb-18
    30275200 Abdul Shakoor PST 14.02.2018 51569 0.026 was paid
    Retired on 02.02.2018,
    but full pay of Feb-18
    30472691 Nasreen Naz PST 02.02.2018 54876 0.051 was paid
    Retired on 30.11.2017,
    43811 but full pay of Dec-17
    30275601 Muhammad Shafique PST 30.11.2017 44446 0.088 & Jan-18 was paid
    Retired on 31.03.2018,
    but full pay of April-
    30274645 Muhammad Aslam PST 31.03.2018 39750 0.040 18 was paid
    Retired on 17.09.2017,
    but full pay of Sep-
    30472613 Touhid Akhtar PST 17.09.2017 40336 0.017 2017 was paid
    Retired on 14.10.2017,
    but full pay of Oct-
    30275176 TABASSUM SHAHEEN PST 14.10.2017 32486 0.018 2017 was paid
    Retired on 12.01.2018,
    KOUSAR PERVEEN KWL but full pay of Jan-
    30472450 9639) PST 12.01.2018 43120 0.026 2018 was paid
    45837
    45837 Retired on 30.09.2017
    SHAHEEN AKHTAR KWL 46893 but full pay of Oct-17
    30472521 9616) PST 30.09.2017 50437 0.189 to Jan-18 was paid
    Retired on 01.02.2018
    but full pay of Feb-18
    30472691 NASREEN NAZ KWL 9632) PST 1.02.2018 54876 0.055 was paid
    Retired on 14.02.2018
    but full pay of Feb-18
    30275200 ABDUL 30548190 kw-9670) PST 14.02.2018 51569 0.026 was paid
    Retired on 3.03.2018
    but full pay of Mar-18
    30472765 ZUBIDA BAGUM KWL 9770) PST 03.03.2018 48260 0.044 was paid
    Retired on 28.02.2018
    MUHAMMAD NAWAZ KWL but full pay of Mar-18
    30567856 9635) IV 28.02.2018 28491 0.028 was paid

    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

    Personal Cost Actual Pay


    Sr. No. Post Name Sanction
    No. Center Drawn Drawn
    Scale
    Scale

    1 30329580 MC6057 HEAD MASTER 17 18 1.360


    2 30331708 MC6058 HEAD MASTER 17 18 1.360
    3 30332252 MC6073 HEAD MASTER 17 18 1.431
    4 30329572 MC6074 HEAD MASTER 17 18 1.325
    5 30330529 MC6077 HEAD MASTER 17 18 1.361
    6 30331309 MC6107 HEADMASTER 17 18 1.184
    7 30328948 MC6119 HEAD MASTER 17 18 1.325
    8 30333813 MC6121 HEAD MASTER 17 18 0.964
    9 30333817 MC6133 HEAD MASTER 17 18 1.366
    10 30333668 MC6134 HEAD MASTER 17 18 1.155
    11 30332531 MC6135 HEAD MASTER 17 18 1.361
    12 30331961 MC6143 HEAD MASTER 17 18 1.102
    13 30335505 MC6148 HEAD MASTER 17 18 1.277
    14 30331963 MC6158 HEAD MASTER 17 18 1.344
    15 30334935 MC6169 HEAD MISTRESS 17 18 1.303
    16 30363901 MC6177 HEAD MISTRESS 17 18 1.328
    19 30341961 MC6207 HEAD MASTER 17 18 0.962
    20 30336023 MC6217 HEAD MISTRESS 17 18 1.489
    21 30333174 MC6218 HEADMISTRESS 17 18 1.290
    Total 24.289

    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

    30564183 MUHAMMAD MUSLIM 02.04.1957 61 1.04.2017 7 0.023


    30564183 MUHAMMAD MUSLIM 02.04.1957 61 1.04.2017 7 0.020
    30564183 MUHAMMAD MUSLIM 02.04.1957 61 1.04.2017 7 0.011
    30564183 MUHAMMAD MUSLIM 02.04.1957 61 1.04.2017 7 0.020
    30564183 MUHAMMAD MUSLIM 02.04.1957 61 1.04.2017 7 0.014
    30564183 MUHAMMAD MUSLIM 02.04.1957 61 1.04.2017 7 0.234
    30573789 SHARRAM MAI 01.01.1957 61 31.12.2016 9 0.173
    30573789 SHARRAM MAI 01.01.1957 61 31.12.2016 9 0.012
    30573789 SHARRAM MAI 01.01.1957 61 31.12.2016 9 0.012
    30573789 SHARRAM MAI 01.01.1957 61 31.12.2016 9 0.016
    30573789 SHARRAM MAI 01.01.1957 61 31.12.2016 9 0.014
    30573789 SHARRAM MAI 01.01.1957 61 31.12.2016 9 0.016
    30573789 SHARRAM MAI 01.01.1957 61 31.12.2016 9 0.019
    30808298 SHAGUFTA TABASAM 06.06.1957 61 05.05.2017 5 0.020
    30808298 SHAGUFTA TABASAM 06.06.1957 61 05.05.2017 5 0.017
    30808298 SHAGUFTA TABASAM 06.06.1957 61 05.05.2017 5 0.008
    30808298 SHAGUFTA TABASAM 06.06.1957 61 05.05.2017 5 0.014
    30808298 SHAGUFTA TABASAM 06.06.1957 61 05.05.2017 5 0.011
    30808298 SHAGUFTA TABASAM 06.06.1957 61 05.05.2017 5 0.205
    30831104 KAUSAR PERVEEN 30.12.1955 62 29.12.2015 21 0.703
    30831104 KAUSAR PERVEEN 30.12.1955 62 29.12.2015 21 0.041
    30831104 KAUSAR PERVEEN 30.12.1955 62 29.12.2015 21 0.060
    30831104 KAUSAR PERVEEN 30.12.1955 62 29.12.2015 21 0.032
    30831104 KAUSAR PERVEEN 30.12.1955 62 29.12.2015 21 0.059
    30831104 KAUSAR PERVEEN 30.12.1955 62 29.12.2015 21 0.070
    Total 1.824

    789
    Annexure-K/PPN
    [Para-15.2.4.2]

    Defective prioritization of Schools selected for development work


    – Rs 26.409 million
    (Rupees in million)

    Sr. Approved Cost


    Name of Scheme Major Scope of Work
    No
    Gap 5% GST Total
    1 GPS Behla Hithar Const. of B/Wall (600 Rft) 2.062 0.103 2.165
    2 GGMPS Man Singh Const. of B/Wall (100 Rft) 0.344 0.017 0.361
    3 GGCMS 1/KB Const. of B/Wall (292 Rft) 1.003 0.05 1.053
    Const. of B/Wall (816 Rft) with Gate
    & Gate Pillar, 3-Room Toilet Block
    4 GGPS 23/SP 3.906 0.195 4.101
    with Soakage Pit and Drinking Water
    Point
    Const. of B/Wall (400 Rft) with Gate
    5 GPS Sharif Pura 1.546 0.077 1.623
    & Gate Pillar
    6 GPS Yaseen Kay Const. of B/Wall (580 Rft) 2.165 0.108 2.273
    Const. of B/Wall (1255 Rft) with
    7 GPS 11/EB 4.484 0.224 4.708
    Gate & Gate Pillar
    Const. of B/Wall (1254 Rft) with
    8 GPS 40/EB 4.481 0.224 4.705
    Gate & Gate Pillar
    Const. of B/Wall (1380 Rft) with
    9 GPS 22/EB 4.913 0.246 5.159
    Gate & Gate Pillar
    Total 24.904 1.244 26.148
    1% Tree Plantation 0.261
    G. Total:- 26.409

    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

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