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    03-PDPS Entomologist Bee Keeping & Hill Fruit Pests Research Station Rawalpindi 2013-15

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    Waqas Ghulamnabi
    1. The document describes 3 instances of financial irregularities found during an audit of the Entomologist, Beekeeping & Hill Fruit Pests Research Station in Rawalpindi from 2013-2015. 2. The first instance was the unauthorized payment of Rs. 114,249 in cash for leave encashment instead of through bank accounts. 3. The second was irregular vehicle repair expenditures of Rs. 150,531 where replacement parts and maintenance records were inadequate. 4. The third was the payment of Rs. 112,965 to suppliers for general sales tax without verifying the amounts with the Sales Tax Department as required. The audit recommends regularizing the irregularities with the Finance Department and

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    03-PDPS Entomologist Bee Keeping & Hill Fruit Pests Research Station Rawalpindi 2013-15

    Uploaded by

    Waqas Ghulamnabi
    9 views4 pages
    1. The document describes 3 instances of financial irregularities found during an audit of the Entomologist, Beekeeping & Hill Fruit Pests Research Station in Rawalpindi from 2013-2015. 2. The first instance was the unauthorized payment of Rs. 114,249 in cash for leave encashment instead of through bank accounts. 3. The second was irregular vehicle repair expenditures of Rs. 150,531 where replacement parts and maintenance records were inadequate. 4. The third was the payment of Rs. 112,965 to suppliers for general sales tax without verifying the amounts with the Sales Tax Department as required. The audit recommends regularizing the irregularities with the Finance Department and

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    1. The document describes 3 instances of financial irregularities found during an audit of the Entomologist, Beekeeping & Hill Fruit Pests Research Station in Rawalpindi from 2013-2015. 2. The first instance was the unauthorized payment of Rs. 114,249 in cash for leave encashment instead of through bank accounts. 3. The second was irregular vehicle repair expenditures of Rs. 150,531 where replacement parts and maintenance records were inadequate. 4. The third was the payment of Rs. 112,965 to suppliers for general sales tax without verifying the amounts with the Sales Tax Department as required. The audit recommends regularizing the irregularities with the Finance Department and

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    Download as docx, pdf, or txt
    9 views4 pages

    03-PDPS Entomologist Bee Keeping & Hill Fruit Pests Research Station Rawalpindi 2013-15

    Uploaded by

    Waqas Ghulamnabi
    1. The document describes 3 instances of financial irregularities found during an audit of the Entomologist, Beekeeping & Hill Fruit Pests Research Station in Rawalpindi from 2013-2015. 2. The first instance was the unauthorized payment of Rs. 114,249 in cash for leave encashment instead of through bank accounts. 3. The second was irregular vehicle repair expenditures of Rs. 150,531 where replacement parts and maintenance records were inadequate. 4. The third was the payment of Rs. 112,965 to suppliers for general sales tax without verifying the amounts with the Sales Tax Department as required. The audit recommends regularizing the irregularities with the Finance Department and

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    of 4

    Proposed Draft Para No.

    01

    Unauthorized mode of payment of leave encashment in


    cash Rs.114,249

    As per Finance Department’s letter No. SO.(TT)2-2/72-Pt-I dated


    1. Agriculture 19.07.2008, monthly salary of all Government employees may
    Department. strictly be disbursed through their bank accounts alone; failing
    2. Entomologist which the salary of defaulting employees may be stopped.
    Bee Keeping
    & Hill Fruit Scrutiny of the record of office of the Entomologist, Beekeeping
    Pests & Hill Fruit Pests Research Station, Rawalpindi for the year
    Research 2013-15,, revealed that 180-days encashment of leave on
    Station, retirement of the following staff were paid in cash instead of
    Rawalpindi. through the respective bank accounts of the staff.
    3. 2013-15
    4. Para No.01 of The payment in cash indicates weakness of financial controls
    AIR introduced by the management. Moreover the instructions of
    Finance department were set aside while making payment in
    cash.

    Cheque Date Date of Detail Amount


    No. drawal (Rs.)
    2135099 29.08.201 09.09.2013 180-encashment 57,648
    3 of Mr. Jahangir
    Khan, ex-
    Chowkidar.
    2136052 10.10.201 29.10.2013 180-encashment 56,601
    3 of Mr. Muhammad
    Murtaza, ex-
    Chowkidar
    Total: 0

    In reply to preliminary observation, the DDO noted it for


    compliance.

    Audit recommends that irregularity may be got regularized with


    the sanction of the Finance Department under intimation to
    audit.

    AO(HQ) DD Dir DG(A


    Proposed Draft Para No.02

    Irregular/ unjustified repair of vehicles- Rs.150,531


    Same vigilance should be exercised in respect of expenditure
    incurred from Government revenue as a person of ordinary
    1. Agriculture prudence would exercise in respect of the expenditure of its
    Department. own money as per rule 2.10(a) (1) of PFR vol-I.
    2. Entomologist
    Bee Keeping During scrutiny of accounts office of the Entomologist,
    & Hill Fruit Beekeeping & Hill Fruit Pests Research Station, Rawalpindi for
    Pests the year 2013-15, and during physical verification of the
    Research vehicles, the condition of the vehicles was satisfactory but the
    Station, expenditure Rs.150,531 as detailed below incurred on the
    Rawalpindi. purchase of spare parts/ maintenance of the vehicles was
    3. 2013-15 irregular / doubtful due to:
    4. Para No.02 of
    AIR - Replaced parts of vehicles were not shown (physically) in
    the un-serviceable stock register nor auctioned during the
    period under audit.

    - History Sheet register with history of vehicle was not


    found maintained on the prescribed format of the
    government of the Punjab.

    Financial Date of
    Cheque No Date Amount(Rs.)
    Year Drawn
    2013-14 2135536 18.9.2013 2.102013 4,583
    2013-14 2149369 20.12.2013 26.12.2013 5,159
    2013-14 2149369 20.12.2013 26.12.2013 12,293
    2013-14 2149369 20.12.2013 26.12.2013 2,937
    2013-14 2187296 26.03.2014 03.04.2014 716
    2013-14 2187296 26.03.2014 03.04.2014 929
    2013-14 2187327 27.03.2014 03.04.2014 2,042
    2013-14 2328131 09.04.201 14.04.2014 1,287
    2013-14 2328131 09.04.201 14.04.2014 545
    2013-14 2328131 09.04.201 14.04.2014 1,990
    2013-14 2269037 19.05.2014 27.05.2014 2,183
    2013-14 2269037 19.05.2014 27.05.2014 6,535
    2013-14 2269037 19.05.2014 27.05.2014 735
    2013-14 2373415 19.06.14 24.06.14 1,470
    2013-14 2373415 19.06.14 24.06.14 1,797
    2013-14 2373415 19.06.14 24.06.14 3,331
    2013-14 2373415 19.06.14 24.06.14 654
    2013-14 2373504 20.06.14 24.06.14 48,524
    2014-15 2421380 25.10.14 31.10.14 488
    2014-15 2475114 14.01.15 20.01.15 14,626
    2014-15 2486788 16.04.15 17.04.15 16,792
    2014-15 2486788 16.04.15 17.04.15 702
    2014-15 2527759 07.05.15 11.05.15 2,225
    2014-15 2544756 15.06.2015 17.06.2015 2,167
    2014-15 2544756 15.06.2015 17.06.2015 7,853
    2014-15 2544756 15.06.2015 17.06.2015 1,374
    2014-15 2544756 15.06.2015 17.06.2015 6,594
    Total: 150,531

    In compliance of preliminary observation, the DDO noted it for


    compliance.

    Audit recommends that needful may be done and irregularity


    may be got regularized with Finance Department under
    intimation to audit.

    AO(HQ) DD Dir DG(A


    Proposed Draft Para No.03

    Non verification of general sales tax Rs.112,965

    Purchases of goods should be made from the persons


    registered under Sales Tax Act, 1990 and Sales Tax Invoices
    1. Agriculture issued by such registered persons should show the amount of
    Department. sales tax dully deposited in to Government Accounts and verified
    2. Entomologist by the Sales Tax Department as required under letter No.46-
    Bee Keeping ST/Govt. Deptt./ CD-1034, dated.28-12-1998.
    & Hill Fruit
    Pests During the course of audit of office of the Entomologist,
    Research Beekeeping & Hill Fruit Pests Research Station, Rawalpindi for
    Station, the year 2013-15, it was observed that a sum of Rs.112,965 was
    Rawalpindi. paid to the Suppliers/ Firms on account of General Sales Tax as
    3. 2013-15 detailed below but the needful as required under above
    4. Para No.03 of instruction was not got done.
    AIR
    In reply to preliminary observation, the DDO noted it for
    compliance.

    Audit recommends that credit verification of general sales tax


    may be obtained from the Sales Tax Department and shown to
    audit.
    Cheque Date Date of Name of Amount Amount of
    No. drawal supplier without GST GST
    2544756 15.06.201 17.06.2015 M/s Acces 49,500 Rs.8,415
    5 Computer,
    Islamabad.
    2544808 15.06.201 15.06.2015 M/s M.K.D. 317,900 Rs.54,043
    5 Traders,
    Rawalpindi.
    2544159 30.05.201 30.05.2015 M/s General 164,103 Rs.27,897
    5 Traders (PVT)
    Limited,
    Islamabad
    2486788 16.04.201 17.05.2015 M/s Madina 59,500 10,115
    5 Traders,
    Rawalpindi
    2486156 26.03.201 30.03.2015 M/s M.K.D. 36,000 6,120
    5 Traders,
    Rawalpindi.
    2475114 14.01.201 20.01.2015 M/s M.K.D. 37,500 6,375
    5 Traders,
    Rawalpindi.
    Total: 112,965

    AO(HQ) DD Dir DG(A

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