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On
Child Protection and Welfare Commission, Government of
Khyber Pakhtunkhwa, Hayatabad, Peshawar
For the Period ended May, 2022

ZAKAT, USHER, SOCIAL WELFARE, SPECIAL EDUCATION

AND WOMEN EMPOWERMENT DEPARTMENT
GOVERNMENT OF KHYBER PAKHTUNKHWA
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TABLE OF CONTENTS Page

I Pectoral Presentation of Child Issues 04

II Abbreviations & Acronyms 10

1 Executive Summary 11

2. Key Audit Findings 12

3 Introduction to Child Protection and Welfare Commission 13

4 Part I – Human Resource Management 18

4.1 Internal Control Weakness

4.1.1 Service book of the Employees were not updated 19

4.1.2 Employee Sonority was not notified 20

4.1.3 Zone-Wise meritorious Selection Quota was not 21

adopted as per Esta-Code Rules

4.1.4 None deduction of salary from since long Absent Staff 22

in Different CPWCs

4.1.5 Non-maintenance of Performance Evaluation Report 23

during 2021

5 Part II – Budget and Accounts Management 24

5.1. Internal Control Weaknesses

5.1.1 Monthly POL Consumption detail was not shown to 25

audit.

5.1.2 Utility Register was not maintained 26

5.1.3 CPWC Office Rent Detail was not share with Audit. 27

5.1.4 Per Case Cost detail with respect of Salary & Non- 28
Salary was not shown to audit for efficiency and
effectiveness

6 Part III- CPWC Progress

6.1 Internal Control Weaknesses

6.1.1 Last two year Progress Report of CPUs Wise was not 30
shown to audit
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6.1.2 Service was not extended to New Merged Districts 31

(NMDs)

6.1.3 Financial Power was not delegated to Child Protection 32

Unit at District level

6.1.4 The CPWC Staff was not rationalized 33

6.1.5 Non-Coordination Issue with law & order ,Child 34

Protection & welfare Organization at District level

7 Part IV– Asset Management 35

7.1

7.1.1 Asset Handing /Taking over delays issue 36

7.1.2 Vehicle Handing/ Taking over Issue 37

7.1.3 Donor Asset detail and Position was not shown to 38

Audit

7.1.4 Asset Register was not maintained 39

7.1.5 Vehicle logbooks was not maintained nor shown to 40

audit.

7.1.6 Condemn Stock Register was not maintained 41

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Board Bazar at Peshawar Sadu Sharif , Swat

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In front of BISE Peshawar

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INCREASING CHILD SMOKING & DRUG ADDICTION ISSUE IN KP SOCIETY

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LEAK OF PEDIATRIC ICU IN MAJOR HOSPITALS

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Lack of Government Scholarship Program for Children at School level for Children
encouragement
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PROBLEMS OF BONDED CHILD LABOR IN BRICK KILNS INDUSTRY AT PESHAWAR

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II. Abbreviations & Acronyms

ADE Associate Degree in Education.

ADP Annual Development Programs.
BDU Bomb Disposal Unit.
BHU Basic Health Unit
CEDAW Convention on the Elimination of All Forms of Discrimination against Women.
CMWs Community Midwives.
CRC UN signatory
DHQ District Headquarter Hospital.
E&D Efficiency and Discipline.
ESRU Education Sector Reform Unit.
FATA Federally Administered Tribal Areas (Merged Districts)
FIA Federal Investigation Agency
GBV Gender Based Violence.
GHAG A custom in Khyber Pakhtunkhwa.
GRAP Gender Reform Action Plan.
HCP Health Care Providers.
IDS Integrated Development Strategy.
IAC Internal Audit Cell
IEC Information Education Communication
IHP Integrated Health Project.
ITC’s Industrial Training Centers.
KPCSW Khyber Pakhtunkhwa Commission on the Status of Women.
LFFS Livestock Former Field School
LHVs Lady Health Visitors.
MHSDP Minimum Health Services Deliver Package.
MNCH Maternal, Neonatal & Child Health.
NADRA National Database and Registration Authority (Pakistan).
NCSW National Commission on the Status of Women.
NGO Non-Governmental Organization.
NPOs Non-Profit Organizations
PHNP Provincial Health & Nutrition Program.
PTC Parents Teachers Council.
PSDP Public Sector Developmental Program
PWD Persons with Disabilities.
RH Rural Health.
RITEs Regional Institutes of Teacher Education.
SDPF Strategic Development Partnership Framework.
SMEDA Small and Medium Enterprises Development Authority.
SOP Skill Optimization Programme.
TIP Trafficking In Persons.
ToT Trainings of Trainers.
UDHR Universal Declaration of Human Rights.
UNICEF United Nations International Children's Emergency Fund.
VSWA Voluntary Social Welfare Agencies.
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Executive Summary

Unfortunately, in some cases it has been realized that every good effort, social welfare program is
customized as per individual interest instead of public interest. The Child Protection & Welfare
Commission was established in Province to protect basic children rights and enhance the children's
welfare in Province. But due to the slow pace of work the desired objective was not materialized nor
extended to Rural areas of the province. Various research studies reveal that 45 Million children are
deprived from basic needs and rights in Pakistan and this statistic is growing up to double in the
coming ten years’ periods.
The Child protection & welfare commission has failed to formulate a long term strategy to overcome
these problems and find their possible solution because care is better cured.
Recommendation:
 The Child Commission shall work on Children Drug Rehabilitation Center at
Province level.
 The Child Commission shall give recommendations to the Government pertaining to
the Children Education Scholarship program at school level for children to
encourage.
 The Child Commission shall give recommendation to the Government for
establishment of Pediatric ICU in major hospitals for child health protection.
 Anti-drug complaints for Child awareness shall be arranged in various schools and
public places.
 Child Protection Unit shall be strengthened for better field work at District level.
 Child Protection Unit shall be enhanced to those areas where Child issues at pick
level.
 Annual Report shall be circulated among all key stakeholders for information and
coordination purposes.
 There should be strong coordination among all child related organizations at
provincial and district level.
 Assets and other official support shall be extended to District CPUs without further
delays.
 Annual and Quarter Report of each CPUs shall be obtained and shared on the
website for public information.
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2. KEY AUDIT FINDINGS OF CHILD PROTECTION AND WELFARE COMMISSION

KHYBER PAKHTUNKHWA.

During the analysis of the developmental schemes the following issues were identified

 Service book of the Employees were not updated

 Employee Sonority was not notified
 Zone-Wise Meritorious Selection Quota was not adopted as per Esta-Code -2011 Rules
 Non deduction of salary from since long Absent Staff in Different CPWCs
 Non-maintenance of performance evaluation report during 2021
 Monthly POL Consumption detail was not shown to audit.
 Utility Register was not maintained
 CPWC Office Rent Detail was not share with Audit.
 Per Case Cost detail with respect of Salary & Non-Salary was not shown to audit for
efficiency and effectiveness
 Last two-year Progress of CPUs Wise not shown to audit
 Service was not extended to New Merged Districts
 Financial Power was not delegated to Child Protection Unit at District level
 The CPWC Staff was not rationalized
 Non-Coordination Issue with law & order, Child Protection & welfare Organization at
District level
 Asset Handing /Taking over delays issue
 Vehicle Handing/ Taking over Issue
 Donor Asset detail and Position was not shown to Audit
 Asset Register was not maintained
 Vehicle log books were not maintained nor shown to audit.
 Condemn Stock Register was not maintained
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3. Introduction to Child Protection Commission

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3.1 Introduction to Child Protection and Welfare Commission

Government of Khyber Pakhtunkhwa Province

The Government of Khyber Pakhtunkhwa is following the agenda of change and has taken various
policy initiatives along with legislative measures for the betterment of the vulnerable population of
the community within Provincial Jurisdiction thereby enabling them to realize their full potential as
equal citizens of the country.

Secretary of the Department

The (P.A.O) Secretary of the Zakat and Social Welfare Department has deployed their existing
resources in order to fill the gap between vulnerable sectors of the population and prosperous
/Normal citizens.

The Objective of Child Protection and Welfare Commission

1. Government may establish and recognize one or more Child Protection Institutions at such
place or places in the Province, as it deems fit.
2. The Child Protection Institution shall not only provide the children at risk with
accommodation, treatment maintenance, and facility for education, but also provide them the
facility for the development of their character and abilities and give them necessary training
for protecting themselves against moral dangers and exploitations.
3. The Child Protection Institution shall be managed, maintained and controlled by an
independent Institute Management Committee, consisting of such number of official and
non-official members as Government may prescribe by rules.
4. The non-official members shall have such qualifications and shall be appointed for such
period as may be prescribed.
5. For the purpose of sub-section (2), the Institute Management Committee, shall exercise and
perform following powers and functions:
a. policy making of the Child Protection Institution and ensuring that the performance
of the Institution and its programs are efficient and effective;
b. making bylaws for running of the affairs of the Child Protection Institute;
c. ensuring that the objectives of the Child Protection Institute Policy are achieved;
d. overseeing the effective management and providing strategic direction to the Child
Protection Institution;
e. approval of financial plan and annual budget of the Child Protection Institute;
f. raising of funds through donation and grants for the activities of the Child Protection
Institution;
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g. making bylaw for appointment, terms and conditions of service and disciplinary
matters for the employees of Child Protection Institution;
h. approval of the vision and mission statement of the Child Protection Institution;
i. approval of the annual business plan;
6. Notwithstanding anything contained in section 13, each Child Protection Institution shall
have its own fund consisting of grants from Government and contribution from international
and donor agencies.
7. The accounts of the Child Protection Institution shall be maintained in such a manner as
Government may prescribe and shall be audited by the Auditor General of Pakistan in the
prescribed manner.]
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The organizational Hierarchy of Child Protection and Welfare Commission is under:

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INTRODUCTION TO AUDIT METHODOLOGY

Under the Section 8.1 of the Internal Audit Policy, the Internal Audit authorizes to:
(i) Have unrestricted access to the Department’s books, and records (including confidential
and information), functions, property and facilities and Personnel;
(ii) Consult with and seek any information it requires from any employee and all employees
shall be required to cooperate with any request made by the internal audit cell in the
course of its duties.
Conduct any examination within the scope of its chartered responsibilities or as assigned by the
Principal Accounting Officer (PAO);
Examine and audit any activity of the Department within all the controlling offices; and
Monitoring, taking follow-up action and evaluating the corrective actions taken by auditee.
SCOPE
Internal audit of the Women Commission was carried out in compliance of the Social Welfare P.A.O
approved audit program of internal audit cell of the Zakat & Social Welfare Department vide
Competent authority approval for the financial year 2020-21 and 2021-22.
As per the Finance Act-2022, the PAO is Responsible for the accountability of the Autonomous and
Semi-Autonomous body of the respective Department.
The scope of Audit was manly restricted to the significant portion to examine the functionality of
Child Protection and Welfare Commission of Khyber Pakhtunkhwa.
To undertake this office Functions, during audit all those processes which are recorded in Internal
Audit Toolkit were examined. The overall functionality of Internal Audit Toolkit was tested. The
audit adopted a multi-facet approach and was focused on different aspects such as financial,
operational, compliance and performance.

METHODOLOGY
The audit was carried out using system-based approach; the approach entails an across-the-board
examination of the system in question to identify the causes of problems and to come up with a
fundamental remedy. Following was the detailed approach adopted;

 Understanding the entity and its operations

 Assessment of overall control environment and related risks (inherent, control and detection
risks)
 Review of operational processes and controls
 Test of controls
 Detailed testing of significant expenditure
 Analytical operational procedures
 Checked compliance with laws and regulations
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Part I – Human Resource Management

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Observation 4.1.1 Service book of the Employees were not updated

Risk Ranking Medium

Criteria/Importance
As per Chapter -VI GFR-Vol-I Para-121(1), “At a fixed time early in the year the service books
should be taken up for verification by the head of the officer who after satisfying himself that the
services of Government Servant concerned are correctly recorded in each Service book”.

Condition
During the Course of the Internal Audit, it has been observed that Brail Printing Press makes only
25 Nos Copies for entire KP Blind Schools. While Million Rupees were spent for Brail Printing
Press while giving hundreds rupees benefit to organization.
Implication
Government Exchequer sustained huge losses.

Recommendation
Proper inquiry shall be conducted by the Director Social Welfare and DO Peshawar to find the
factual position and to fixed the responsibility on officer /official at fault.
Role Responsible

Principal and Superintendent

Management Response

Further Audit Comments

Decision of the Competent Authority

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Observation 4.1.2 Employee Sonority was not notified

Risk Ranking High

Criteria/Importance
As per KP Esta Code, Chapter II Para -8. Seniority: - For proper administration of a service, cadre
or [post], the appointing authority shall cause a seniority list of the members for the time being of
such service, cadre or [post] to be prepared, but nothing herein contained shall be construed to
confer any vested right to a particular seniority in such service, cadre or [post] as the case may be.

Condition
PC-I was prepared from Budget Estimate figure instead of Market Analysis without vetting from IT
Department and MRS Cell Finance Department.

Implication
Economy and Quality of equipment cannot be ensured.

Recommendation
Proper Justification shall be obtained from Senior Planning Officer of the Social Welfare
Department.
Role Responsible

Planning Officer

Management Response

Further Audit Comments

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Zone-Wise meritorious Selection Quota was not adopted as per

Observation 4.1.3
Esta-Code Rules

Risk Ranking High

Criteria/Importance
As per Esta Code 2011 KP under the chapter Zonal Allocation in Initial Recruitment
“In exercise of the powers conferred by Article 241 of the Constitution of the Islamic Republic of Pakistan and in
supersession of this Department's Notification No.SOS.III (S&GAD)3- 39/70 dated 25th March,1971 the Governor of
the North-West Frontier Province is pleased to direct that notwithstanding anything to the contrary contained in any
service/ Recruitment Rules under the rule making authority of the Governor of the North-West Frontier Province,
vacancies to be filled by initial recruitment and by promotion shall be filled”.2. For the purpose of practical
application of the new zonal formula a new rotational cycle of 24 vacancies shall become operative
with immediate effect in the following order: - Vacancy Zonal Allocation
Vacancy No. Zone Vacancy No. Zone Vacancy No. Zone Allocation
Allocation Allocation
Ist .. . Merit 11th . Zone 3 21st ... Merit
2nd ... Zone 1 12th . Zone 4 22nd ... Zone 1
3rd ... Zone 2 13th . Merit 23rd ... Zone 2
4th ... Zone 3 14th . Zone 5 24th ... Zone 3
5th ... Merit 15th . Zone 1 ………. ……….
6th ... Zone 4 16th . Zone 2 ………. ……….
7th ... Zone 5 17th . Merit ………. ……….
8th ... Zone 1 18th . Zone 3 ………. ……….
9th ... Merit 19th . Zone 4 ………. ……….
10th ... Zone 2 20th . Zone 5 ………. ……….
Condition
During course of the Internal Audit, it has been pointed out that during recruitment process no
Esta-Code 2011 meritorious criterion was adopted.

Implication
Nepotism and favoritism cannot be ignored .

Recommendation
Proper Justification shall be furnished.

Role Responsible

Director & Deputy Director Admin

Management Response
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None deduction of salary from since long Absent Staff in

Observation 4.1.4
Different CPWCs

Risk Ranking High

Criteria/Importance
As per Finance Department KP notification No. SO(FR)/FD/5-14/2012 dated 16-12-2014,

“Deduction of salary from employees should be made in case of absenteeism”.

Condition
During course of the Internal Audit, it has been pointed out that Various Staff of CPU in
Abbottabad, Charsadda, Peshawar and Swat found absent from duty sine long.

Implication
Public deprived from targeted service on account of absentees

Recommendation
Proper reasons and details shall be provided for justification .

Role Responsible

AD-Admin

Management Response

Further Audit Comments

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Observation 4.1.5 Non-maintenance of performance evaluation report during 2021

Risk Ranking High

Criteria/Importance
As per the KP CPWC act 2012 under section 12-D, Performance Evaluation Report;
a) Performance of employees of the commission shall be evaluated at the end of each calendar
year through PER, in accordance with specified procedure of the govt.

Condition
During the course of internal audit, it has been observed that, performance evaluation reports of
the employees have not being prepared as prescribed.

Implication
Employees efficiency cannot be determined at the right time.

Recommendation
PER Shall be prepared and shown detail to Audit /DIAC for consideration .

Role Responsible

AD-Admin

Management Response

Further Audit Comments

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Part II – Budget and Accounts Management

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Observation 5.1.1 Monthly POL Consumption detail was not shown to audit.

Risk Ranking Medium

Criteria/Importance
As per Government Staff Vehicle Rule 1997 under the Clause -22, “The following books shall be
maintained for each motor vehicle.
(i) Log Book-I shall be maintained in Form “A” and shall remain in the custody of the
driver of the vehicle.
(ii) The name of the Deptt, the designation of the officer In-charge, his telephone
number and the registration number of the Motor vehicle shall be indicated on the
title cover of the Log Book.
(iii) Petrol Account Register shall be maintained separately in Form “C” Copy at Annex:
“C”.
Condition
During course of the Internal Audit, it has found that month wise POL detail was not furnished to
audit for ready verification.

Implication
Future complication cannot be ignored.

Recommendation
Month Wise POL Detail of All vehicle shall be reflected on one statement duly singed for ready
verification.
Role Responsible

Admin (AD)

Management Response

Further Audit Comments

Decision of the Competent Authority

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Observation 5.1.2 Utility Register was not maintained

Risk Ranking Medium

Criteria/Importance
As per GFR rule 13; “…each Head of the Department will get the account of his office and those
of the subordinate disbursing officers if any inspected at least once in every financial year by a
Senior Officer not connected with the account matters to see whether; iii) Satisfactory arrangement
exists for systematic and proper maintenance of Account Books and other ancillary records
concerned with the Initial Accounts.

Condition
During Course of the Internal Audit, it has been pointed out that utility register was not
maintained for Head office and field office for ready verification.

Implication
Ready information cannot be ensured at right time.

Recommendation
Month wise and Office wise utility Register shall be maintained and shown to audit for verification.

Role Responsible

(Admin- AD)

Management Response

Further Audit Comments

Decision of the Competent Authority

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Observation 5.1.3 CPWC Office Rent Detail was not share with Audit.

Risk Ranking Medium

Criteria/Importance
According to Para – 17 of GFR, Vol: - I, that the auditable record must be produced to audit for
verification and to ensure reliability and transparency.

Condition
During Course of the Internal Audit, it has been pointed out that office rent detail of various CPUs
were not shared with the audit for justification.

Implication
Transparent and future estimation cannot be achieved .
Recommendation
Proper Rent detail of all Rented Buildings/Office shall be prepared and shown to audit/DIAC
Committee for verification.
Role Responsible
Admin - AD
Management Response

Further Audit Comments

Decision of the Competent Authority

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Per Case Cost detail with respect of Salary & Non-Salary was
Observation 5.1.4
not shown to audit for efficiency and effectiveness

Risk Ranking Medium

Criteria/Importance
Under GFR-Vol-I Para-10(iv), Public moneys should not be utilized for the benefit of a
particular person or section of the community unless- (1) the amount of expenditure involved is
insignificant, or (2) a claim for the amount could be enforced in a court of law, or (3) the
expenditure is in pursuance of a recognized policy or custom.
It is important to dedicate the necessary time and resources to make sure your evaluation is going to
help you evaluate the current situation, identify the areas necessary to focus on to improve the
performance of your business and develop an adequate strategy to reach those goals.
As per Project Management Guideline under Rule 27 - (III), Has the Cost-Benefit Analysis
(CBA) taken into consideration the expected future climate change ?

Condition
During security of record , it has been found that Per Child Protection & Welfare case costing and
expenditure detail was not prepared for measurement of efficiency , effectiveness and for future
strategy formulation.
Implication
Internal Control Weakness cannot control at the right time.
Recommendation
Proper statistical working shall be carried out in order to find out the per case cost .

Role Responsible

Admin and Accounts

Management Response

Further Audit Comments

Decision of the Competent Authority

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Part III- CPWC Progress

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Last two year Progress Report of CPUs Wise was not shown to
Observation 6.1.1
audit

Risk Ranking Medium

Criteria/Importance
As per notification NO.SO(A)/FD/1-20/2022 dated 21/02/2022 of the Finance Department
Khyber Pakhtunkhwa regarding policy framework to be followed by public autonomous bodies for
matters relevant to Annual Report.
“The board of directors shall submit an annual report to the Administrative Department and
Finance Department as per prescribed requirements”

Condition
During Course of the Internal Audit, it has pointed out that last two year published Progress
Report of CPUs was not shown to audit for ready verification.

Implication
Internal Control cannot be ensured.

Recommendation
Proper Document Report of CPUs shall be prepared and shown to Audit/DIAC Committee for
ready verification shall be furnished.
Role Responsible

AD Head Office

Management Response

Further Audit Comments

Decision of the Competent Authority

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Observation 6.1.2 Service was not extended to New Merged Districts

Risk Ranking Medium

Criteria/Importance
As per 29th meetings of the KP CPWC held on 14-03-2022, under agenda item no. 3, “issue of
child protection unit establishment in newly merged districts (NMDS), in committee’s remarks the
secretary Social Welfare will examine the matter and decide accordingly to the prevailing law.

Condition
During Course of the Internal Audit, it has observed that Commission duly recommended in 29th
meeting the extension of service to New Merged Districts but till date no action was initiated by the
Head Office.
Implication
Internal Control Weakness cannot control at the right time.

Recommendation
Proper Utility Register of Electricity, Gas, telephone and Water shall be maintained for efficient
Internal Control and ready verification of utility monthly progress expenditure verification.
Role Responsible

Chief and Deputy Chief Child Protection office

Management Response

Further Audit Comments

Decision of the Competent Authority

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Observation 6.1.3 Financial Power was not delegated to CP Unit at District level

Risk Ranking Medium

Criteria/Importance
As per the 27th meeting of the KP CPWC agenda item No. 4 “financial rules or regulation for KP
CPWC”, the commission approved amendment in section 14 and drafting financial rules for
approval.

Condition
During the course of internal audit, it has been observed that District CPUs are badly suffering due
to leak of basic facilities and financial constraints.

Implication
The desired activity cannot be accomplished at the right time.

Recommendation
Proper approval shall be obtained from competent forum and necessary amendment shall be
initiated in act.
Role Responsible

Deputy and Chief of Child Protection Commission

Management Response

Further Audit Comments

Decision of the Competent Authority

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Observation 6.1.4 The CPWC Staff was not rationalized

Risk Ranking Medium

Criteria/Importance
As per 29th meetings of the KP CPWC held on 14-03-2022, non-agenda item no. 18 the
commission has given their recommendation pertaining to child protection officer for 12 districts.

Condition
During the course of internal audit, it has been observed that, the child protection officer hiring was
not finalized nor staff in various CPU rationalized till date of audit.

Implication
The work delay cannot be ignored

Recommendation
The Recruitment update status shall be prepared and shown to audit/DIAC committee for ready
verification.
Role Responsible

Admin

Management Response

Further Audit Comments

Decision of the Competent Authority

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Non-Coordination Issue with law & order ,Child Protection &

Observation 6.1.4
welfare Organization at District level

Risk Ranking Medium

Criteria/Importance
As per rule, the Child Protection and Welfare commission is bound to extended their cooperation
with all stockholder and Child Welfare Organizations as District, Provincial and National level.

Condition
During the course of internal audit, it has been observed that, the Social Case worker and
Psychologist does not have coordination with judiciary, Police, Zamung Kor , welfare home and
Social Welfare Office at District level .
Implication
Gap between service delivery cannot be filled

Recommendation
A Regular Coordination and meeting shall be conducted at District level with all relevant offices
pertaining to Child Perfection and Welfare concerns.
Role Responsible

Psychologist and Social Case worker

Management Response

Further Audit Comments

Decision of the Competent Authority

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Part IV– Asset Management

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Observation 7.1.1 Asset Handing /Taking over delays issue

Risk Ranking Medium

Criteria/Importance
As per GFR Vol-I Para I50; In cases of transfers, the officer in charge of stores should see
that the stores in his custody are made over correctly to his successor and a proper receipt
taken from him. Every departmental officer is bound to take over charge of departmental
stores which, from the death or departure of the person lately in charge or from any to cause,
may be left at or near his station, without adequate protection.

Condition
During course of the Internal Audit , it has been pointed out that the assets handing/taking was not
carried out in various CPUs.

Implication
Missing of asset, theft, misuse cannot be ignored.

Recommendation
Proper detail should be furnished to audit/DIAC committee

Role Responsible

Admin

Management Response

Further Audit Comments

Decision of the Competent Authority

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Observation 7.1.2 Vehicle Handing/ Taking over Issue

Risk Ranking Medium

Criteria/Importance
As per GFR Para 151;
The head of an office or any other officer entrusted with store of any kind should take special care
for arranging for their safe custody, for keeping them in good and efficient condition and for
protecting them from any damage or deterioration.

Condition
During course of the Internal Audit, it has been pointed out that, the following vehicles’
handing/taking was not made.
Vehicle No. AA-3617, AA-3614, APL 2022, AA-3815, AA-3817, APL 2022, AA-3613, AA-3615,
AA-3821, AA-2705, APL 2022, AA-3816, AA-2090, AA-2271, AA-4723, AA-9352.
Implication
The efficient and effective use of Government vehicle is not ensured.

Recommendation
Proper handing/taking over to be shown to audit along with allotment detail of the vehicles to the
officers.
Role Responsible

Admin

Management Response

Further Audit Comments

Decision of the Competent Authority

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Observation 7.1.3 Donor Asset detail and Position was not shown to Audit

Risk Ranking Medium

Criteria/Importance
According to Para – 26 of GFR Vol: - I; “It is the duty of Departmental Controlling Officer to see,
that all sums due to Government, are regularly and promptly assessed, realized and duly credited in
the public account”.

Condition
During course of the Internal Audit , it has been pointed out that no record of the donors’ money
and assets were provided to the audit for verification.

Implication
The faith and confidence of donors may get hurt and so the public service.

Recommendation
Detail of all the donations either in cash or in kind may be furnished before audit.

Role Responsible

Superintendent

Management Response

Further Audit Comments

Decision of the Competent Authority

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Observation 7.1.4 Asset Register was not maintained

Risk Ranking Medium

Criteria/Importance
As per GFR 153 Separate accounts should be kept of: -

 Dead Stock such as plant, machinery furniture, equipment, fixture; and

 Other stores.

Condition
During course of the Internal Audit , it has been pointed out that assets register was not
maintained.

Implication
It may result in theft, loss, and inefficient use of assets.

Recommendation
An updated asset register may be shown to audit.

Role Responsible

Superintendent

Management Response

Further Audit Comments

Decision of the Competent Authority

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Observation 7.1.5 Vehicle logbooks was not maintained nor shown to audit.

Risk Ranking Medium

Criteria/Importance
As per the “RULES FOR THE USE OF STAFF CARS 1980” under Para 15 (b);
“Vehicle Log Book .- A bound register in the form as set out in Annex ‘B’ shall be maintained as
the vehicle Log Book by the Officer-in-Charge of the staff car which shall form a permanent
historical record of the staff car including all brief description accidents etc. during its life which
shall be entered therein.”.

Condition
During course of the Internal Audit , it has been pointed out that no log books were maintained for
vehicles on the prescribed format.

Implication
Effective and efficiency may not be ensured.

Recommendation
Log books shall be shown to audit.

Role Responsible

Superintendent

Management Response

Further Audit Comments

Decision of the Competent Authority

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Observation 7.1.6 Condemn Stock Register was not maintained

Risk Ranking Medium

Criteria/Importance
As per GFR Rule under Para-167; “Subject to any special rules or orders applicable to any particular
department stores which are reported to be obsolete, surplus or unserviceable may be disposed of
by sale or otherwise under the orders of the authority competent to sanction the writing off of a
loss caused by deficiencies and depreciation equivalent to their value.
While under [Col 4 of Schedule V to the Book of Financial Powers].
Each order declaring stores as unserviceable should record the full reasons for condemning them
and how the condemned stores are to be disposed of i.e., whether by sale public auction or
otherwise.
The head of the office should record full particulars regarding all condemned stores in suitable list
from which their disposal can be watched.

Condition
During course of the Internal Audit , it has been pointed out that separate stock book was not
maintained for unserviceable assets.

Implication
It may result in theft/loss of the public assets.

Recommendation
All the unserviceable assets should be recorded in a separate condemn stock register.

Role Responsible

Admin

Management Response

Further Audit Comments

Decision of the Competent Authority