Annex "A"

RUBA DIGITAL (PRIVATE) LIMITED

SPECIAL AUDIT FOR THE YEAR ENDED 31 DECEMBER 2017

INSTANCES WHERE COPIES OF EDUCATIONAL DOCUMENTS WERE NOT VERIFIED /

ATTESTED BY ANY PERSON

Sr.
Employee name Designation Documents not verified
No.

1 Fahad Sadaqat Head of Sales Operation Metric Certificate

FSC Certificate
BBA Hons Certificate
MBA Certificate

2 Muhammad Nazim Manager Retail Operations Metric Certificate

FSC Certificate
BCS Certificate
MBA Certificate

3 Musa Ghaznavi Head of Sales Operation Metric Certificate

Intermediate Certificate
B.COM Certificate
MBA Certificate

4 Naheel Faiz Internal Audit Executive Metric Certificate

FSC Certificate
ACCA Certificate
BSC Hons Certificate

5 Shafiq-ul-Rehman Recovery Manager Metric Certificate

Intermediate Certificate
B.COM Certificate

6 Asghar Ali Sales Executive Metric Certificate

Intermediate Certificate

7 Muhammad Arif Asst. BTL Manager Metric Certificate

Intermediate Certificate
BSC (Hons)
MBA

8 Zameer Ahmad Accountant Metric Certificate

D.COM Certificate
B.COM Certificate
 Annex "B"

RUBA DIGITAL (PRIVATE) LIMITED

SPECIAL AUDIT FOR THE YEAR ENDED 31 DECEMBER 2017

INSTANCES WHERE REFERENCES WERE NOT OBTAINED AT THE TIME OF

RECRUITMENT

Sr. No. Employee Name Designation

1 Danish Qayum Franchise Controller

2 Adeel Ahmed Marketing Executive

3 Israr Afraz Recovery Officer

4 Irfan Mehmood Accounts Executive

 Annex "C"

RUBA DIGITAL (PRIVATE) LIMITED

SPECIAL AUDIT FOR THE YEAR ENDED 31 DECEMBER 2017

INSTANCES WHERE IMPORTANT DOCUMENTS WERE MISSING IN PERSONAL FILES OF EMPLOYEES

Complete Offer Letter / Interview

Sr. Application Confirmation Increment
Employee Name Designation CV CNIC Academic Snaps Appointment Appraisal EOBI Card
No. Form Letter Letter
Record Letter Form

1 Adeel Ahmed Marketing Executive a a a r r a r r r a

2 Asad Qamar Sales Operation Executive r a r r r a a r r r

3 Danish Qayum Franchise Controller a a r r r a r r r a

4 Waqar Khan Lohany Channel Executive a a a a a a r r r r

5 Fahad Sadaqat Head of sales operation a a r r r a r r r a

6 Asif Farooq Siddiqui AM Finance a a a r a a a r r a

7 Safiq-ul-Rehman Recovery Manager a a a a a a a r r r

8 Arslan Zafar Accounts Manager a a a a a a r r r a

9 Syed Imran Umer Senior Internal Audit Officer a a a a a a a r r r

10 Hafiz Salman Saeed Software Engineer a a a a a r r r r a

11 Ali Fareed Sales Operation Executive a a a r a a a r r r

12 Musa Ghaznavi Area Operations Manager a a a a a a r r r a

13 Muhammad Nazim Retail Operations Manager a a a a a a r r r r

14 Abid Pervaiz Branch Sales Manager a a a a a a r r r r

15 Muhammad Arif Sales Manager a a r r r a r r r a

16 Muhammad Raheel Sherdil FDN Manager a a a r r a r r r a

 Annex "C"

17 Muhammad Usman Accounts Manager a a a a a a a r r a

18 Naheel Faiz Internal Audit Executive a a a a a a a r r a

19 Saran Ahmed Branch Manager a a a a a a a r r r

20 Irfan Mehmood Accounts Executive a a r a a r r r r

 Annex "D"

RUBA DIGITAL (PRIVATE) LIMITED

SPECIAL AUDIT FOR THE YEAR ENDED 31 DECEMBER 2017

INSTANCES WHERE EMPLOYEE INFORMATION FORMS WERE NOT PROPERLY FILLED

Sr.
Employee Name Designation Information missing
No.

1 Adeel Ahmed Marketing Executive Referrence of any two persons

Office Use Only Column

2 Syed Imran Umer Internal Audit Officer Manager's Signature

Office Use Only Column

3 Muhammad Naeem Area Sales Manager Office Use Only Column

4 Hafiz Salman Saeed IT Support Officer Manager's Signature

Office Use Only Column

5 Musa Ghaznavi Head of Sales Operation Manager's Signature

Office Use Only Column

6 Sana Mubashir H.R Executive Manager's Signature

Office Use Only Column

7 Husnain Farooq Branch Accountant Manager's Signature

Office Use Only Column
 Annex "E"

RUBA DIGITAL (PRIVATE) LIMITED

SPECIAL AUDIT FOR THE YEAR ENDED 31 DECEMBER 2017

INSTANCES WHERE BONUS PAID TO INELIGIBLE EMPLOYEES

Employee
Sr. No. Employee Name Designation Bonus
Code
Rupees

1 121 Fahad Ali AM Accounts 20,000

2 454 Ammar Yasir Accounts Executive 10,000

3 904 Faisal Masood Marketing Executive 68,045

4 861 Fahad Sadaqat Head of Sales Operation 20,000

5 144 Umer Shahid AM Budget 28,937

6 1517 Ali Raza Budget Executive 28,937

7 1229 Muhammad Sajid Senior Executive MIS 10,000

8 1749 Faisal Ali HR Officer 10,000

9 536 Rashid Minhas Senior Executive HR 15,000

10 1907 Haroon Qaiser Manager MIS 15,000

 Annex "F"

RUBA DIGITAL (PRIVATE) LIMITED

SPECIAL AUDIT FOR THE YEAR ENDED 31 DECEMBER 2017

INSTANCES WHERE EMPLOYEES WERE NOT REGISTERED WITH EOBI

Sr. Employee
Gross Salary
No. Code Name
Rupees

1 1959 Junaid Hashmi 31,060

2 1486 Waqas Ahmed 29,310

3 1487 Syed Muhammad Raza 27,810

4 1524 Habibullah Shahid 29,300

5 1898 Babar Rasheed 27,800

6 2110 Shaheryar Ali 31,060

7 957 Raheel Ahmed 88,200

8 943 Syed Hassan Shah Tirmizi 35,610

 Annex "G"

RUBA DIGITAL (PRIVATE) LIMITED

SPECIAL AUDIT FOR THE YEAR ENDED 31 DECEMBER 2017

INSTANCES WHERE SALARY WAS NOT PAID THROUGH BANKING CHANNEL

Sr. Employee
Employee Name Designation Salary
No. Code
Rupees

1 769 Aqeel Zahid CFO 68,125

2 860 Ahsan Khan MIS & IT 15,724

3 929 Raheel Ahmed FDN Head 17,784

4 1545 Shahzad Ahmed Auto Power Head 74,046

5 2059 Sana Asif Executive 17,624

 Annex "H"

RUBA DIGITAL (PRIVATE) LIMITED

SPECIAL AUDIT FOR THE YEAR ENDED 31 DECEMBER 2017

INSTANCES WHERE PROVIDENT FUND WAS NOT DEDUCTED

Sr. Employee
Gross Salary Months
No. Code Name
Rupees

1 1442 Mohsin Khan 29,885 Whole Year

2 1486 Waqas Ahmed 29,310 Whole Year

3 1487 Syed Muhammad Raza 27,810 Whole Year

4 881 Zeeshan 20,655 Whole Year

5 1559 Iftikhar Ahmed 30,058 Whole Year

6 1487 Syed Muhammad Raza 27,670 Whole Year

7 383 Fahad Afridi 20,000 Whole Year

8 1198 Sumaira Younas 18,400 Whole Year

9 1524 Habibullah Shahid 29,300 Whole Year

 Annex "I"

RUBA DIGITAL (PRIVATE) LIMITED

SPECIAL AUDIT FOR THE YEAR ENDED 31 DECEMBER 2017

INSTANCES WHERE INCOME TAX WAS NOT DEDUCTED FROM SALARIES OF EMPLOYEES

Sr. Employee
Designation Gross Salary
No. Code Name
Rupees

1 957 Raheel Ahmed Intenal Audit Executive 67,522

2 175 Dawood Azhar Recovery Manager 41,505

3 571 Muhammad Imran Sales Executive 47,150

4 1052 Waseem Akram Director 250,000

5 934 Khalid Rasool credit Senior Executive 52,730

6 271 Sana Mubashir Office Executive 49,080

7 571 Muhammad Imran Sales Executive 46,650

 Annex "J"

RUBA DIGITAL (PRIVATE) LIMITED

SPECIAL AUDIT FOR THE YEAR ENDED 31 DECEMBER 2017

INSTANCES WHERE EMPLOYEES OF OTHER GRPUOP COMPANIES WERE APPEARING

ON RUBA DIGITAL’S PAYROLL

Sr. Employee
Company Name Gross Salary
No. Code Name
Rupees

1 773 Adeel Ahmed Ruba Automotive 82,412

2 3 Arslan Zafar Ruba Sez 186,322

3 857 Aqeel Zahid JW Enviro 208,726

4 629 M.Nazim Ruba Sez 194,345

 Annex "K"

RUBA DIGITAL (PRIVATE) LIMITED

SPECIAL AUDIT FOR THE YEAR ENDED 31 DECEMBER 2017

INSTANCES WHERE EMPLOYEES WERE HAVING DUMMY ACCOUNTS

Employee Dummy Account

Sr.
No. Code Name Code Name Amount
Rupees

1 81 Fahad Sadaqat 1543 Sarah Fahad 90,983

2 9 Naeem Aslam 2095 Nadia Naeem 69,702

3 1 Imran Ahmed Khan 1546 Sadia Arshad 343,320

 Annex "L"

RUBA DIGITAL (PRIVATE) LIMITED

SPECIAL AUDIT FOR THE YEAR ENDED 31 DECEMBER 2017

INSTANCES WHERE SALARIES OF EMPLOYEES WERE LESS THAN MINIMUM WAGE RATE

Sr. Employee
Designation Gross Salary
No. Code Name
Rupees

1 2068 Ali Rehmani Branch Accountant 10,000

2 2171 Akbar Khan Sales Executive 9,677

3 1726 Ashir Saeed Sales Executive 9,355

4 2049 Rida Khalil Management Training Officer 9,355

5 1980 Amjad Farooq Sales Executive 12,963

6 2033 Sarmad Sales Executive 10,646

7 1575 Nawaz Sharif Sales Executive 11,954

8 2169 Sheraz Tahir Branch Accountant 11,612

9 1970 Syed Talha Hassan Sales Executive 8,643

10 2173 Muhammad Usman Sales Executive 12,963

11 1527 Abdul Aziz Sales Executive 4,599

 Annex "M"

#REF!

SPECIAL AUDIT FOR THE YEAR ENDED 31 DECEMBER 2017

INSTANCES WHERE QUARTERLY PERSONAL BUSINESS COMMITMENT (PBC)

WAS NOT PAID TO ELIGIBLE EMPLOYEES

Sr. No. Employee Name Designation

1 Abdul Rauf Accounts Executive

2 Bilal Farooq Accounts Executive

3 Shaoor Mehmood Accounts Executive

4 Syed Shahzaib Accounts Executive

5 Faisal Majeed Branch Accounts Executive

6 Nawaz Ahmed Gondal Accounts Executive

7 Zohra Butt Accounts Executive

 Annex "N"

RUBA DIGITAL (PRIVATE) LIMITED

SPECIAL AUDIT FOR THE YEAR ENDED 31 DECEMBER 2017

INSTANCES WHERE PER UNIT INCENTIVE WAS NOT PAID THROUGH BANKING CHANNEL

Sr. Employee
Designation PUI Amount
No. Code Name
Rupees

1 635 Amjad Ali Executive Power 12,555

2 771 Shahzad Ahmed Rana NSM-Automobiles 50,000

3 2092 Ali Shahraiz Manager Finance 55,123

4 773 Adeel Ahmed Manager Buying 19,125

5 1591 Tahir Ali Assistant Manager 27,778

 Annex "O"

RUBA DIGITAL (PRIVATE) LIMITED

SPECIAL AUDIT FOR THE YEAR ENDED 31 DECEMBER 2017

INSTANCES WHERE EMPLOYEE WELFARE FUND NOT DEDUCTED

FROM EMPLOYEES SALARIES

Sr. Employee
Gross Salary
No. Code Name
Rupees

1 1545 Shahzad Ahmad 85,679

2 857 Aqeel Zahid 208,726

3 1052 Waseem Akram 250,000

4 2079 Haider Raza 17,000

5 2095 Nadia Naeem 75,000

6 1114 Ghulam Rasool 16,100

 Annex "P"

RUBA DIGITAL (PRIVATE) LIMITED

SPECIAL AUDIT FOR THE YEAR ENDED 31 DECEMBER 2017

INSTANCES WHERE EMPLOYEE WELFARE FUND DEDUCTED AT WRONG RATE FROM

EMPLOYEES' SALARIES

Sr. Employee Employee Welfare Fund

No. Code Name As Per Policy Actually Deducted
…….Rupees…...

1 17 Ashar Hussain Shah Gilani 500 300

2 300 Tahir Shah 300 200

3 790 Sami Ahmed 300 200

4 256 Khalid Naseem 500 300

5 668 Umair Riffat 500 300

6 696 Qaiser Abbas 500 300

 Annex "I (2)"

FAST CABLES GROUP

SPECIAL AUDIT FOR THE YEAR ENDED 30 JUNE 2012

INSTANCES WHERE 10-C BONUS WAS NOT PAID TO ENTITLED EMPLOYEES

Sr.
Employee Code Employee Name Designation Gross Salary
No.
Rupees

1 FAC-5465 Akhtar Muhammad Khan Security guard (28-03-2011) 8,000

2 FAC-5466 Tasawar Hussain Electrician (22-04-2011) 8,000

3 FAC-5467 Niamat Asadi Driver (01-08-2011) 8,000

4 FAC-5467 Muhammad Tariq Helper (14-05-2011) 6,000

5 FAC-5470 Naveed Imran Helper (148-05-2011) 6,000

 Annex "SC-11"

BAHRIA TOWN (PRIVATE) LIMITED - SCHOOL AND COLLEGE

SPECIAL AUDIT FOR THE PERIOD FROM 01 JULY 2015 TO 31 DECEMBER 2016
INSTANCES WHERE SALARIES WERE NOT PAID THROUGH CROSS CHEQUE

EMPLOYEE
SR.
MONTH RUPEES
NO.
CODE NAME DESIGNATION

PAID THROUGH OPEN CHEQUE

1 August 2016 2227 Mary Fajarito HK Supervisor 36,274
2 July 2015 17567 Bushra Shahzaib ICT Coordinator 30,915
3 August 2016 5140 Syed Hammad Ali Senior Accountant 28,733
4 September 2015 17596 Sajida Akhtar Arts Teacher 23,333
5 September 2015 17543 Shakeel Azam IT Officer 17,454
6 September 2015 2227 Mary Fajarito HK Supervisor 27,700
7 September 2015 7319 Mayolyn Barbieto HK Supervisor 34,700
8 July 2015 2227 Mary Fajarito HK Supervisor 26,614
9 July 2015 17568 Zohaib Aslam Software Developer 18,452
10 July 2015 2620 Mahwish Sohail Event Coordinator 26,938
 BAHRIA TOWN (PRIVATE) LIMITED - SCHOOL AND COLLEGE

SPECIAL AUDIT FOR THE PERIOD FROM 01 JULY 2015 TO 31 DECEMBER 2016

INSTANCES WHERE DIFFERENT NUMBER OF EMPLOYEES WERE USED FOR

EMPLOYER AND EMPLOYEES CONTRIBUTION OF EOBI

NO OF EMPLOYEES FOR
MONTH EMPLOYER EMPLOYEE EXCESS / (SHORT)
CONTRIBUTION CONTRIBUTION
(As per ledger) (As per salary sheet)
July 2015 108 107 1
October 2015 123 120 3
November 2015 134 129 5
January 2016 131 130 1
February 2017 130 131 (1)
May 2016 137 130 7
August 2016 155 152 3
September 2016 163 151 12
October 2016 157 169 (12)
November 2016 128 155 (27)
December 2016 157 156 1
 Annex "pessi"

INSTANCES WHERE EMPLOYEES WERE NOT REGISTERED WITH SOCIAL

SECURITY

TOTAL CONTRIBUTION OF
SR. CONTRIBUTION OF
MONTH ELIGIBLE EMPLOYEES NOT
NO. EMPLOYEES MADE
EMPLOYEES MADE

……………….. (Numbers) ………………..

1 July 2015 205 70 135

2 August 2015 159 75 84

3 September 2015 167 75 92

4 October 2015 169 75 94

5 November 2015 173 77 96

6 December 2015 180 76 104

7 January 2016 211 76 135

8 February 2016 218 77 141

9 March 2016 220 76 144

10 April 2016 224 82 142

11 May 2016 226 82 144

12 June 2016 226 84 142

13 July 2016 198 84 114

14 August 2016 222 75 147

15 September 2016 219 96 123

16 October 2016 180 96 84

17 November 2016 180 103 77

18 December 2016 184 107 77

 Annex "Income tax"

INSTANCES WHERE INCOME TAX FROM SALARIES WAS NOT DEPOSITED WITHIN STIPULATED TIME

TAX
MONTH DEDUCTION DATE DUE DATE SUBMISSION DATE DELAYED DAYS
DEDUCTED
(Rupees) Days

July 2015 36,280 31 July 2015 08 August 2015 11 August 2015 3

August 2015 38,321 31 August 2015 12 September 2015 16 November 2015 65

September 2015 38,321 30 September 2015 10 October 2015 12 November 2015 33

October 2015 37,885 31 October 2015 07 November 2015 12 November 2015 5

November 2015 62,295 30 November 2015 12 December 2015 12 January 2016 31

December 2015 31 December 2015 09 January 2016 12 January 2016 3

62,295
January 2016 06 February 2016 13 February 2016 18 March 2016 34
62,295
March 2016 31 March 2016 09 April 2016 11 April 2016 2
62,295
April 2016 30 April 2016 07 May 2016 09 May 2016 2
62,295
June 2016 30 June 2016 09 July 2016 11 July 2016 2
61,451
July 2016 31 July 2016 06 August 2016 13 August 2016 7
61,312
September 2016 30 September 2016 08 October 2016 13 October 2016 5
63,269
October 2016 31 October 2016 12 November 2016 14 November 2016 2
78,484
 Annex "Income tax"

December 2016 31 December 2016 07 January 2017 09 January 2017 2

80,076
 INSTANCES WHERE NEW LOANS WERE DISBURSED TO THE EMPLOYEES BEFORE EXPIRY OF SIX MONTHS

LOAN AMOUNT DATE OF

PREVIOUS LOAN
LEDGER EMPLOYEE
NAME STILL CLEARANCE OF
CODE CODE OLD NEW NEW LOAN
OUTSTANDING PREVIOUS LOAN

10301073 5431 Mohammad Khawaja Nasir 35,000 100,000 NO July 2016 November 2016
10301086 4965 Mohammad Umer Siddique 20,000 20,000 NO April 2015 June 2015
103010108 3585 Shagufta Ali 118,701 100,000 NO August 2015 January 2016
103010109 17515 Tariq Mehmood 25,000 20,000 NO February 2016 June 2016
103010112 2718 Jaweria Jameel 50,000 65,000 NO March 2016 September 2016
10301097 1333 Shoaib Ahmad 40,000 16,700 NO October 2015 December 2015
 INSTANCES WHERE DISCREPANCIES WERE FOUND IN LOAN REQUISITION FORMS

EMPLOYEE APPROVED BY
LEDGER CODE NAME DATE OF LOAN LOAN AMOUNT GUARANTORS
CODE HR DIRECTOR

10301089 2619 M. Ashraf November 2015 25,000 r a a

103010123 17447 Adil Hussain November 2015 13,500 r a a
10301085 5684 Faisal Yasin October 2015 5,000 r a a
103010101 6376 Ali Raza October 2015 9,000 a a r
10301052 3903 Arshad Arif October 2015 13,000 a a r
10302 614 Shah Nawaz October 2015 18,600 r a a
10302 7319 Mayolyn Barbieto August 2015 34,700 a a r
103010133 17325 Javaid Masih December 2016 14,000 a a r
10301031 792 Mubashar Ghafoor October 2016 42,000 a a r
103010127 5959 Shehbaz Ali October 2016 48,400 a a r
10301022 1218 Kiran Ali November 2016 37,000 a a r
TOTAL 260,200
 Annex "J"

FAST CABLES GROUP

SPECIAL AUDIT FOR THE YEAR ENDED 30 JUNE 2015

INSTANCES WHERE REVENUE STAMPS WERE NOT AFFIXED WITH

FACTORY BONUS SALARY SHEETS

Factory Shifts
Months
A B

Jul-14 a ×
Sep-14 a ×
 Annex "J"

FAST CABLES GROUP

SPECIAL AUDIT FOR THE YEAR ENDED 30 JUNE 2015

INSTANCES WHERE REVENUE STAMPS WERE NOT AFFIXED WITH

FACTORY OVERTIME SALARY SHEETS

Factory Shifts
Months
A B

Jul-14 ×
Aug-14 ×
Sep-14 ×
Oct-14 ×
Nov-14 ×
Dec-14 ×
Jan-15 ×
Feb-15 ×
Mar-15 ×
Apr-15 ×
May-15 ×
Jun-15 ×