1

AUDIT INSPECTION & EVALUATION

KTMD PROJ STAGE-I EX HQ 492 ENGR GP
(25TH MAY– 3RD JUN 2021)

Gen: Kurram Tangi Multipurpose Dam (KTMD) proj was start in Jul 2016. Initially 26
Engr Bn was working of KTMD proj. Later the proj was taken over by 764 CTE in Oct
2016. There are two stages of proj. At stage one unit is working at Kaitu weir, 2x canals,
feeder tunnel and power house. Overall 58% work has been completed. Proj salient are
as under:-

Project Salient

a. Date of Commencement 12 Jul 2016

b. Date of Completion 11 Apr 2019

c. Revised Date of Completion 22 Apr 2024
d. Sponsor USAID / GOP

e. Client WAPDA

f. Consultant MMP - PES JV

g. CA Cost (As per PMR) 8,558.520 Million

h. CA Cost after VOs & EOT 12,006.598 Million

i. Fund Rel from Sponsor 5,654.479 Million

Financial Health

a. Total Cost of Work Done 6,935.486 Million

b. Assets 67.726 Million

c. Total Cost of Work Done Incl Assets (a+b) 7,003.212 Million

d. Expenditures against Work Done 6,961.505 Million

e. Total Liabilities Yet to be Paid 61.456 Million

f. Total Expenditures incl Liabilities (d+e) 7,022.961 Million

Financial Health Based on Work Done Without Claim
g. (-) 19.749 Million
(c-f)
Ser Head Obsns Recommended for Settlement Balance
 2

a. Acct/Fin 5
b. Proj Related 11
c. Quality of Works 1
d. POL 5
e. Repair & Maint / 2
HMT
f. Hiring of Veh/ Plt 4
g. HR/Ration 2
h. HSE 3
Total 0

a. Acct / Fin

Total Obsn Recommended for Settlement Bal

5

Ser Details
1. Obsn Total amount received against IPCs by 764 CTE is Rs. 5,654.503 M,
while as per data provided by Fin Dte (HQ FWO) that total receipts
against KurramTangi Multipurpose Dam (KTMD)proj is Rs. 5,300.312 M.
Diff of amount i.e. Rs. 354.191 M needs to be reconciled by HQ FWO
with unit. Details as under:-
a. Amount received against IPCs = Rs. 5,654.503 M
b. Receipts against KTMD Proj (HQ FWO) = Rs. 5,300.312 M
Diff (a-b) = Rs. 354.191 M
Anx-A,P-
Unit Reply This pts is pertaining to HQ FWO (Fin Dte). However, reconciliation will
be carried out by HQ FWO (Fin Dte).
Recom
2. Obsn During scrutiny of fin data diff of Rs. 154.782 M was observed in
receipts, the data provided by Fin Dte (HQ FWO) and HQ 492 EngrGp.
This needs to be reconciled by HQ 492 EngrGp and Fin Dte (HQ FWO).
Details as under:-
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a. Total receipts (HQ FWO) = Rs. 5,300.312 M

b. Total receipts (HQ 492 EngrGp) = Rs. 5,145.530 M
Diff (a-b) = Rs. 154.782 M
Anx-B,P-
Unit Reply This pts is pertaining to HQ FWO (Fin Dte). However, reconciliation will
be carried out by HQ FWO (Fin Dte).
Recom
3. Obsn During checking of cash ledgers it was observed that unit is still maint
cash ledger of N-85 proj. However, unit has handed over the proj to HQ
493 Engr Gp in Oct 2016 before its move to KTMD proj. Unit to close the
acct and deposit the remaining amount to N-85 proj acct (HQ 493
EngrGp). Anx-C,P-
Unit Reply Cash ledger of N-85 proj will be closed wef Jun 2021. Subj reply will be
fwd shortly.
Recom
4. Obsn Unit received cheques of contractors from HQ 492 EngrGp and further
hand over to contractors or its reps. Unit is maint only a receipt and in
most cases copy of CNIC is not att with receipt. Unit is advised to maint
record of cheques issued as per format given below:
Ser Cheque no. Amount Contr Name Received CNIC Sig & Date CO
& Date by

Unit reply Register has been prep for maint record in future compliance.
So plz drop the obsn
Recom
5. Obsn Total outstanding liabilities against KTMD proj are Rs. 61.456 m which
needs to be cleared by HQ 492 EngrGp on pri for better efficiency of
proj. Anx-D,P-
Unit reply Amount Rs 28.822 Mn has been cleared out of Rs. 61.456 Mn during the
month of May 2021. Bal amount of outstanding liabilities against KTMD
Rs. 32.634 Mn proj has already been fwd to HQ 492 Engr Gp for
payment. Subj reply will be fwd after clear of said liabilities.
So plz drop the obsn
Recom
b. Proj Related
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Total Obsn Recommended for Settlement Bal

11

Ser Details
(1) Obsn As per PMR (Apr 2021), financial health of proj is negative i.e Rs. (-)
487.130 M on vetted work done (without claims), which needs
justification. Anx-E,P-
Unit Reply A monthly claim of works executed during April 2021 is not
accommodated in PMR April 2021. After vetting of works by the
Engineer executed during April 2021, works against Vo,s and disputed
claim, the negative financial health would turn positive.
Recom
(2) Obsn During scrutiny of CA no 97/492/KTMD/2021 of M/s Divine
Constructions, it is observed that qty of earth work (cutting) was over
paid in 2nd RAR of said agreement in comparison with IPC-39 which
creates a financial effect of Rs 10.540 M. Which needs justification.
Anx-F P-
Unit Reply 1- The woks has been executed physically at site but could not be
vetted in IPC – 39 for want of approval of field data by the
Engineer’s staff at site. The said work has been claimed with
approved data in AIP – 40. After vetting of said work from
consultant the point will be settled.
2- Due to issue of Local/ non-local Contractors, CA’s of this
company was withheld, Physical work done of this Contractor is
more than 45 Mn till 25-Apr-2021. All work done as per CA 97 &
95 has been claimed in IPC-40 & would be settled.
Recom
(3) Obsn During scrutiny of CA no 95/492/KTMD/2021 of M/s Divine
Constructions, it is observed that qty of earth work (cutting) was over
paid in 3rd RAR of said agreement in comparison with IPC-39 which
creates a financial effect of Rs 7.695 M. Which needs justification.
Anx-G,P-
Unit Reply 1- The woks has been executed physically at site but could not be
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Ser Details
vetted in IPC – 39 for want of approval of field data by the
Engineer’s staff at site. The said work has been claimed with
approved data in AIP – 40. After vetting of said work the point
would get settled.
2- Due to issue of Local/ non-local Contractors, CA’s of this
company was withheld, Physical work done of this Contractor is
more than 45 Mn till 25-Apr-2021. All work done as per CA 97 &
95 has been claimed in IPC-40 & would be settled.
Recom
(4) Obsn During scrutiny of CA no Gp HQ 495/200/2017 dated 15 Jun 2017 of
M/s Gul Hassan, fol discrepancies were observed which needs
justification:-
a. According to a/m CA, 952,000 cft qty of crush was to be received
by the unit. As per clause 29, contractor was bound to produce
300,000 cft crush per month, which requires 3 to 4 months. But
as per acceptance ltr 6 months were allotted to the contractor.
b. As per contract clause 30, if the contr failed to produce 300,000
cft qty of crush per month, the penalties will be imposed on contr
are as under:-
i. Production between 200,000 to 300,000 cft, deduction of
Rs 2 per cft.
ii. Production between 100,000 to 200,000 cft, deduction of
Rs 4 per cft.
c. As per a/m clause penalties should be imposed on the contr but
2nd RAR paid to said contr on dated 12 Mar 2018 was without
penalty.
d. Vouchers for daily production of material were not provided by
unit, due to which audit team could not calculate the amount of
penalty to be imposed on contr. Anx-H,P-
Unit Reply a. It is submitted that CA was approved by competent Authority they
give some additional time in during conclusion of CA due to
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Ser Details
forecast requirement of material, As per Clause 32(l) of CA FWO
can ask for additional quantity of crushed stone required size.
Photo copy attached.
b. It is submitted that Contr shifted the crush plant from 26 EB and
Installed for KTMD Proj, own crush plant, the contr was ready to
provide the crush but due to the less requirement of crush at proj
the crush plt did not produce the required amount, at same time
contr was bearing the monthly hiring and labor expense at his own,
due to which he was facing huge monetary loss. In view of above
situation penalty was not imposed on Contr that time.
c. A board was detailed by the unit to check the quantity on ground for
measurement of production material and was taken on charge
So plz drop the obsn
Recom
(5) Obsn During analysis of local purchase of sand fol points were observed
which needs justification:-
a. 10,650 cft qty of sand of amount Rs 0.254 M supplied by M/s Gul
Akbar Khan but original bill T were not found in supporting docus.
b. Amount of Rs 5.019 M for 87,652 cft qty of sand was paid to M/
Shah Jamal & Co, same qty of sand was received by the unit but
the bill T’s were found by the name Mr Hameed Ur Rehman.
Which makes the local purchase of sand ambiguous.
c. Amount of Rs 12.489 M for 204,250 cft qty of sand was paid to
M/s Hashim Khan & Co, same qty of sand was received by the
unit but the bill T’s were found by the name Mr Zia Ullah. Which
makes the local purchase of sand ambiguous. Anx-I,P-
Unit Reply Sand is not producing in any plant / factory, it is collected from the river
banks. Land of river bank is propriety of Govt. Govt did not allow to lift
the sand to everyone except lease holder. Lease holder lifted the sand
from river bank after payment of royalty to the Govt. M/S Gul Akbar
Khan, M/S Shah Jamal and M/S Hashim Khan are Contr and Material
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Ser Details
Suppliers. They are nt loease holders. They purchase sand from lease
holder and supply to this unit / proj as per MoU / Contract Agreement
according to req of proj. Lease holders used their own Bill T’s while
issuing the sand to the supplier. Supplier hand over sand to the unit /
proj rep according to the Bill T’s issued by the lease holders.

Recom
(6) Obsn During scrutiny of PMR Apr 2021, it is observed that qty of steel (all
types) consumed was more than the qty of steel recorded in the PMR
(Apr 21) against work done, which creates a fin effect of Rs 29.14 M.
Unit to justify the reason. Anx-J,P-
Unit Reply Steel material, issued to M/S AREAA against the CA, is currently
existing at site and would be adjusted in RAR’s when consumed in
works.
Recom
(7) Obsn During scrutiny of sublet contracts, it is observed that according to
contract agreement clause (related to retention money), 10% retention
money should be deducted from each RAR and 2% should be deducted
in final bill, But in most of the cases 5% retention money has been
released in RARs before the final bill. Needs justification. Anx-K,P-
Unit Reply It is submitted that 5% R/Money released in RAR under the provision of
main contract which sublet on back to back basis and HQ FWO ltr no
70853/Fin dt.30 Dec 2013, max payment may be made through RAR,
R/Money may be fwd in the form of F/Bill so that Cont running payment
is not withheld for longer duration. F/Bill should be the portion of
R/Money which is held for maint period (2% to 3%) photo copies
attached.
So please drop this obsn.
Recom
(8) Obsn During scrutiny of CAs it is observed that signatures of CO and
contractors are missing from some of the supporting document of CA.
Anx-L,P-
Unit Reply It is submitted that CTC copy of CAs are held with Gp Hq as per policy
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Ser Details
with all supporting doc on which Sign of CO and Contr are present. Sign
are only missing on office copies. Obsn is noted for future compliance.
So please drop this obsn.
Recom
(9) Obsn During scrutiny of earthwork CAs, audit team was only given with the
check requests of rock classification, summary of rock classification was
not maintained by the unit due to which it was difficult to verify the exact
percentage of rock and overburden excavation. Unit to maintain
summary of rock classification onward for future compliance.
Unit Reply Summary of rock classification was not provided by Cslt but check
requests have already been approved all components.
Recom
(10) Obsn During scrutiny of CA no 94/492/KTMD/2020 of M/s Hayatullah Khan
Spinwam Const Co, fol points were observed which needs justification:-
a. The contr was registered in category C-6 (Limit upto Rs 10 M) but
unit processed the contract of Rs 32.551 M which falls in
category C-4.
b. Limit of Comd 492 Engr Gp is upto 20 M but he approved the
said contract without concurrence from DG FWO. Anx-M,P-
Unit Reply a. It is submitted that Draft CA was fwd to Gp HQ that time Contr
upgradation was in process before the approval of CA Contr
upgrade his Category C-6 to C-4 copy attached.
b. It is submitted that DG FWO delegate Fin Power to Gp Comd for
conclusion of CA as one time measure under the provision of para
1c of Anx A to FBA & A procedure. Photo copies attached.
So plz drop the obsn.
Recom
(11) Obsn During scrutiny of PMR (Apr 2021) and IPC 39 (Apr 2021), diff in qtys
was observed which needs justification. Some of them are mentioned
below:-
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Ser Details

Cost in Cost in Diff in

Item Qty in Qty in IPC Diff in Qty
Ser PMR IPC 39 Cost
No PMR (Cft) 39 (Cft) (Cft)
(Million) (Million) (Million)

Non
BOQ /
1 Dry 55,020 11.056 155,724 46.717 -100,704 -35.661
Eng
Fill

E
2 9,418,997 246.78 6,731,325 176.361 2,687,672 70.419
1.1.2

F
3 5,871,067 153.82 5,009,580 131.251 861,487 22.569
1.1.2

Unit Reply This pts is noted. However, reconciliation will be carried out next PMR.
So plz drop the obsn.
Recom

c. Quality of Works

Total Obsn Recommended for Settlement Bal

1
Ser Details
1. Obsn During site visit of head race channel, cracks were observed in the const
joint specifically at RD 1+000 and RD 2+400 which needs repair on
immediate basis otherwise cracks can propagate deep into the const
joint. Anx-N,P-
Unit Reply This office has observed the same and directed sub-one contr M/S
AREAA to do the needful, which has been rectified. Same instruction
would be issued to the sub contr again.
Recom

d. POL

Total Obsn Recommended for Settlement Bal

5
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Ser Details
1. Obsn During checking of POL record it was observed that surplus qty of HSD
1600 lits is not taken on ledger charge which needs justification.
Unit Reply Same qty will be taken on ledger charge in Jun 2021.
Recom
2. Obsn During scrutiny of POL record, it was observed that POL expenditure
booked in PMR (APR 2021) was Rs.527.526 M while actual expenditure
on acct of POL consumption according to POL ledger was Rs.517.003
M. Difference of Rs.10.523 M needs justification.
Unit Reply This pts is pertaining to HQ FWO (Fin Dte). However, reconciliation will
be carried out by HQ FWO (Fin Dte).
Recom
3. Obsn During analysis of KTMD proj, consumption of POL against work done is
7.57 % which is higher from the permissible limit of 5%.Excess
consumption of POL worth Rs. 58.83 M needs justification. Anx-O,P-
Unit Reply It is intimated that the reasons for higher %avg of POL consumption has
already been taken with CA vide our ltr no 81302/POL/KTMD dated 22
Mar 2020 and 81302/POL/KTMD dated 11 Jan 2021 (photo copy) att for
verification, please.
Recom
4. Obsn During checking of POL record it is observed that according to last
reconciliation of 764 CTE with TPPL dated 8 th Feb 2021 a sum of Rs.
21.88 M is required to be recovered from TPPL which was paid in
advance against KTMD proj. Recently agreement with TPPL was
cancelled. Unit to pursue the case through HQ FWO (S&T branch) for
recovery of the outstanding amount. Anx-P,P-
Unit Reply Case has already been taken with HQ FWO through HQ 492 Engr Gp
vide our ltr no. 813/POL Recon/KTMD dated 6 Feb 2021, HQ 492 Engr
Gp ltr no 302/TPPL/ST-2 dated 09 Feb 2021 and HQ FWO reply that on
finalization of reconciliation of all Gp HQs/PDs, the firm will return all the
outstanding amount direct to HQ FWO (Fin Dte) through cheque
(photocopy att).
Recom
5. Obsn During checking of POL record it was observed that HSD issued to
contractors worth Rs. 335.950 M, recovery made was Rs. 296.644 M. bal
 11

amount of Rs. 39.305 M needs to be recovered from contractors.

Anx-Q,P-
Unit Reply After vetting of work done by the Engineer, RAR’s of sublet Contractors
is being processed in which recovery of POL has been done which is in
progress.
Recom

e. Repair &Maint/HMT

Total Obsn Recommended for Settlement Bal

2

Ser Details
1. Obsn Entry on log books against repair &maint does not match with record on
ePMS. However bills were verified with log book entries and found
correct. Unit is advised to record correct entries against each expense
incurred on ePMS in future.
Unit Reply Due to change in ePMS module, certain human error were made in
entries in 2016 and 2018 record, Obsn is noted for future compliance
Recom
2. Obsn Diff of Rs. 5.565 M is observed in exp of HMT booked in PMR (Apr 2021)
and exp details provided by Fin Dte (HQ FWO) which needs to be
reconciled. Details as under:-
Ser Description Rs (M)
a. Releases by Fin Dte (HQ FWO) 77.198
b. Exp HMT of Sch B Store 68.616
c. Exp HMT for Tn of Misc Store/ Eqpt 3.017
d. Total (b+c) 71.633
Diff (a-d) 5.565
Unit Reply This pts is pertaining to HQ FWO (Fin Dte). However, reconciliation will
be carried by HQ FWO (Fin Dte).
Recom
f. Hiring of Veh/Plt

Total Obsn Recommended for Settlement Bal

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Ser Details
1. Obsn It is observed that proper policy of depreciation is not being followed by
unit. In some case, total depreciation charged against integral veh/plt/
eqp exceeds the purchase price of veh/eqpt which results in overbooking
of depreciation by Rs 68.6 M. Anx-R,P-
Unit Reply This pts is pertaining to HQ FWO (EE Branch). However, reconciliation
will be carried out.
Recom
2. Obsn Difference of Rs 7.03 Mis observed b/w hiring expense stated in PMR
(April 2021) and hiring expense state provide by unit. Detail as under:-

Hiring Hiring Expense as Difference (M)

Expense as per Hiring State of (b-a)
per PMR (M) unit (M)
(a) (b)
26.30 33.33 (7.03)

Unit Reply Difference exp is already showing in PMR (Gen Items head) as anx ‘G’.
Recom
Obsn Registration docus of veh hired for the period from Oct 2017 to Aug 2018
is missing.
Unit Reply It is intimated that fol Docus provided to audit team for verification:-
a. Hiring Forecast
b. Hiring Sanction proforma
c. C/Bill alongwith connecting docus
However, Due to remote area conditions most Machinery hired by contr
were NCP, and contr didn’t have the registration doc with him.
Recom
4. Obsn Inspection reports to assess the condition of plt/eqpt at the time of hiring
are missing (ref ltr no. 00112/HI/Gen/P/EE dated 17 Jun 2011).
Anx-S,P-
Unit Reply Inspection register of plt eqpt was provided to audit team for verification
However, inspection report of hired vehs from period Oct 2017 to Aug
2018 for MMP is missing. Obsn is noted for future compliance
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Recom

g. HR/Ration

Total Obsn Recommended for Settlement Bal

2

Ser Details
1. Obsn As per authorized held staff and actual staff held 29 employees found
surplus. Details are att as under:
Appt Cat Auth Held Surplus
Jnr Mngr NMS 0 2 2
Svy (Gde-I) FS 5 6 1
Svy (Gde-III) FS 0 2 2
Lab Helper FS 1 2 1
Labour NMS 1 8 7
Helper
Welder NMS 3 16 13
Driller NMS 0 3 3
Total 29
Unit is advised to revise its OBS and get approval from CA. Anx-T,P-

Unit Reply 143 x Civ Emp (OBS Staff) are held with this unit against auth of 162.
Justification of 29 x sur indls are appended below:-
Appt Cat Sur Justification / reply
Jnr Mngr NMS 2 Working against def of Site Engrs..
Svy (Gde-I) FS 1 Working against def of 5 x Svy Grd-II
Svy (Gde-III) FS 2
Lab Helper FS 1 Emp by auth concerned in this unit w/o
demand of this unit.
Labour NMS 7 Att from TTF to this unit by HQ FWO for
Helper utilization of their svc for Tunnel works
Welder NMS 8 at KTMD as work of TTF at Tangir
Driller NMS 3 Valley has ceased.
Welder NMS 6 Tfr from TTF (SMP) in Mar 2020 against
def of Steel Rib Manufacturing.
Total:- 29
 14

Recom
2. Obsn FWO Security Risk Allce (FSRA) was paid till 25 Jun 2017 and was not
paid after that. Comd 492 Engr Gp presented the same case during the
presentation in HQ FWO on 25 Jan 2019, DG FWO has approved all OS
FSRA cases of unit’s depl in Ops area and instructed Ops Dte (A) to
process the case on min sheet for formal approval. Reminder to Fin Dte
vide Hq 492 Engr Gp ltr no. 331/FSRA/Accts dated 7 Jan 2021 was fwd
but yet no response received from Fin Dte (HQ FWO). Anx-U,P-
Unit Reply Claim of FWO Security Risk Allce (FSRA) have been fwd to HQ FWO
(Fin Dte) through HQ 492 Engr Gp. Details are as under:-
Ser FSRA Claim QE Amount (Rs) 764 CTE ltr no Gp HQ ltr no and
and date under claim fwd to HQ F
which claim fwd
to Gp HQ
1. QE Sep 2017 1,664,800/- 33101/P&A/FSRA/ HQ 495 Eng
(Jul 17 to Sep 17) Accts of 6 Oct 17 331/FSRA/Accts of
2. QE Dec 2017 1,655,100/- 33101/P&A/FSRA/ HQ 495 Eng
(Oct 17 to Dec 17) Accts of 14 Jan 18 331/FSRA/Accts of
3. QE Mar 2018 1,671,800/- 33101/P&A/FSRA/ HQ 495 Eng
(Jan 18 to Mar 18) Accts of 17 Apr 18 331/FSRA/Accts of
4. QE Jun 2018 1,661,900/- 33101/P&A/FSRA/ HQ 495 Eng
(Apr 18 to Jun 18) Accts of 18 Jul 18 331/FSRA/Accts of
5. QE Sep 2018 1,587,800/- 33101/P&A/FSRA/ HQ 492 Eng
(Jul 18 to Sep 18) Accts of 30 Nov 18 331/FSRA/Accts of
6. QE Dec 2018 1,564,100/- 33101/P&A/FSRA/ HQ 492 Eng
(Oct 18 to Dec 18) Accts of 26 Jan 19 331/FSRA/Accts of
7. QE Mar 2019 1,471,800/- 33101/P&A/FSRA/ HQ 492 Eng
(Jan 19 to Mar 19) Accts of 10 Jul 19 331/FSRA/Accts of
8. QE Jun 2019 1,529,400/- 33101/P&A/FSRA/ HQ 492 Eng
(Apr 19 to Jun 19) Accts of 10 Jul 19 331/FSRA/Accts-1
9. QE Sep 2019 1,558,400/- 33101/P&A/FSRA/ HQ 492 Eng
(Jul 19 to Sep 19) Accts of 7 Dec 19 331/FSRA/Accts-1
10. QE Dec 2019 1,544,700/- 33101/P&A/FSRA/ HQ 492 Eng
(Oct 19 to Dec 19) Accts of 2 Apr 20 331/FSRA/Accts-1
 15

11. QE Mar 2020 1,506,200/- 33101/P&A/FSRA/ HQ 492 Eng

(Jan 20 to Mar 20) Accts of 9 Apr 20 331/FSRA/Accts-1
12. QE Jun 2020 1,563,400/- 33101/P&A/FSRA/ HQ 492 Eng
(Apr 20 to Jun 20) Accts of 18 Jul 20 331/FSRA/Accts of
13. QE Sep 2020 1,663,800/- 33101/P&A/FSRA/ HQ 492 Eng
(Jul 20 to Sep 20) Accts of 20 Oct 20 331/FSRA/Accts of
14. QE Dec 2020 1,532,300/- 33101/P&A/FSRA/ HQ 492 Eng
(Oct 20 to Dec 20) Accts of 7 Feb 21 331/FSRA/Accts of
15. QE Mar 2021 1,455,600/- 33101/P&A/FSRA/
(Jan 21 to Mar 21) Accts of 6 May 21
Total:- 23,631,100/-
23.631 Mn
Recom
h. Health, Safety & Environment (HSE)

Total Obsn Recommended for Settlement Bal

3

1. Obsn Site area safety instruction boards are not displayed on in-let and out-let
portal of tunnel.
Unit Reply This pts are noted for future compliance.
Recom
2. Obsn Most of the labor working in tunnel are without safety goggles, gloves
and safety shoes.
Unit Reply This pts are noted for future compliance.
Recom
3. Obsn Instructions on fire extinguisher are missing on in-let portal of tunnel.
Moreover, no fire extinguisher was placed on out-let portal of tunnel.
Unit Reply This pts are noted for future compliance.
Recom