OM No 01.

IRREGULAR APPOINTMENT OF GARRISON SECURITY FORCE (GSF)

According to para – 17 of AR(I) 1998, ‘An OC station is responsible for:

a. To regulate the local administration of all units located within the area of responsibilities.
This includes the following functions:

 Provision of all types of accommodation and allied services.

 Provision of furniture.
 Measures necessary for the health of troops, hygiene and sanitation.
 The co-ordination of such staff work as may arise between formation/units in the
station on local matters only.
 The collection and distribution of correspondence addressed to units in the
station (when necessary).
 Local security including fire protection (within the area of responsibility).
 Miscellaneous local matters such as transport, economy wagons, station boards,
station courts of enquiry, station sports and recreation etc.
 Local discipline which includes Bounds, dress, office hours' etc.
 Civil Military relations.
 Local road traffic control and movement

b. To regulate and control all A & 0 matters in respect of all units in the station except field
formations/Log Area units.

c. The command, training and discipline of all units/troops directly placed under Station
Headquarters’ Furthermore, as per ARI – 8(b)(5) of 1998, ‘Local Security is the responsibility of Stn HQs’

During the audit on the accounts of 1 st SP for the period 07-12/22, it was observed that Garrison HQs
appointed and raised new force named Garrison Security Force for the security of Malilr Cantt, which was
irregular as per rules captioned above. When, audit requested to produce the nominal rolls, rations or supply of
cooked food, pay & allowances, uniform, accommodations or any other expenditure incurred on GSF, the
access to same documents was denounced. Therefore, audit was not able to produce any qualified opinion on
the transparency of transaction incurred against raising, deploying or maintaining GSF. Either, obtain sanction
for exemption of audit from the Government of Pakistan. Else, produce the required documents for audit.

LAO (A), Malir

Unit Reply:

Re-Audit Remarks:

OM No 02. LESS RECOVERY OF REVENUE GENERATED THROUGH A1 LAND

As per Article – 78 (1) of Constitution of Islamic Republic of Pakistan 1973, ‘All revenues received by the
Federal Government, all loans raised by that Government, and all moneys received by it in repayment
of any loan, shall form part of a consolidated fund, to be known as the Federal Consolidated Fund. All
other moneys— (a) received by or on behalf of the Federal Government; or (b) received by or deposited
with the Supreme Court or any other court established under the authority of the Federation; shall be
credited to the Public Account of the Federation.’

During the audit on the accounts of 1st SP for the period 07-12/22, it was observed that unit was generating
huge revenues through commercial agro-farming activities on the mis-interpretation of A1 Land Policy,
regulated by JSI 02/2016. However, even after several requests the unit did not provide following documents:
 contract / agreement made with any private firm/individuals and information
regarding their security clearance.
 Security deposits by the private firms/individuals against acquiring agriculture land on
rent, and credited of the same into public fund account
 Documentary evidence and profile of firms/individuals regarding their business
activities, either registered with sales tax department and income tax depositing their
due taxes
 If, commercial activities were started by observing PPRA Rules i.e publishing of
Tender, record showing the particulars of bidders who purchased tender documents,
deposited bids and participated in the tendering process
 Approved building plan from cantonment board along with TRs deposited into
Government Treasury against building plan fee paid to cantonment board Malir
 As per Government of Pakistan’s policy on use of A-1 Land for commercial activities
circulated vide Ministry of defence letter No. F-2/5/D-12/ML&C/99 dated Nov 20 th,
2009, para –5 (d), ‘The rent accounts for use of A-1 Land for commercial and
welfare purpose (for Cat-A & Cat-C activities) will be auditable as per
Government policy. Necessary documentation including formal approval of the
service chief is mandatory.’ Whereas, the unit did not provide the below mentioned
documents. Please, arrange to produce the details of all projects (category wise CAT-
A, CAT-B, CAT-C etc.) with project codes, nature of location, date of establishment,
area utilized, DC Rate per yard, market rate per yard, GLR, cost of land, annual
premium @ 6 per cent, rent per year, 10 per cent increase each year recovered with
base rent, annual premium deposited, balance amount of premium, sanction from
service chief (where required), along with approval of necessity and assessment by
Qtg& Land Dte.
 As per SPAO – 02/2016 dated Aug 05 th, 2021 para – 12 (b) (2) (d), details of any
expansions/modifications made were also not provided. Please, arrange to produce the
same
 As per Government of Pakistan’s policy on use of A-1 Land for commercial activities
circulated vide Ministry of defence letter No. F-2/5/D-12/ML&C/99 dated Nov 20 th,
2009, para – 4 (b), On approval of the respective service chief, complete rent so
determined/calculated by the board will be remitted to the respective controller
of accounts for disposal as per para – 9 of the same policy. Whereby, the unit did
not produce the acknowledgements of adjustment by the concerned CMA against the
recovered rents.

Moreover, it was pertinent to mention that units/formations used to deposit only 25 per cent share on TR as per
the JSI 02/2016, which cannot over-ride the above cited article of the Constitution of Pakistan. Arrange to get
the constitutional provision amended or deposit the remainder 75 per cent to the Federal Consolidated Fund
Account, without undue delay.

LAO (B), Malir

 Unit Reply:

Re-Audit Remarks:

OM No 03. IRREGULAR DEPOSIT OF RENT INTO HOUSING DTE ACCOUNT INSTEAD OF

PUBLIC ACCOUNT.

As per Article – 78 (1) of Constitution of Islamic Republic of Pakistan 1973, ‘All revenues received by the Federal