PDP REGISTER DISTRICT HEALTH AUTHORITY (DHA) D.

G KHAN FOR THE AUDIT YEAR 2021-22

(Amount in Million)

Based on Status
Sr.
PDP No. AIR Para Year Subject Amount Formation
No. Printed DP
No.
No.
Non recovery of cost of samples Rs 0.131
1 1 1 million from suppliers
0.131 1.2.4.7

Irregular expenditure due to unlawful

2 2 2 conduct of business of District Health 1.2.4.9
Authority

3 3 3 Irregular payment of previous year 27.788

liabilities of medicine-Rs. 27.788 million
Non-forfeiture of performance guaranty
4 4 4 RS.0.477 million
0.477 1.2.4.7

5 5 5 Purchase of medicines (bulk) excess than 17.824

requirement Rs.17.824 million
Purchase of medicines without tender
6 6 6 advertisement worth Rs8.894 million
8.894 1.2.4.2

Less recovery of liquidity damages worth- 0.181

7 7 7 Rs0.181 million
1.2.4.7

Purchase of medicines on higher rates than 0.197

8 8 8 adjacent districts Rs0.197 million

Un-authorised incurrence of expenditure of 6.905

9 9 9 another formation worth Rs6.905 million.

Expenditure without conducting pre-audit 5.739

10 10 10 checks Rs5.739 million
 Non recovery of tender sale money into 0
11 11 11 government treasury- Rs 49,500
1.2.4.7

12 12 12 Non verification of GST paid Rs.0.247 0.247 1.2.4.6

million
Non registration of health care
13 13 13 establishment and hospitals resulting in 0.56 1.2.4.7
loss- RS 0.560 million

Expenditure without any documented proof

14 14 14 1.679 1.2.4.11
of life certificate or Bio matric verification
Rs1.679 Million.
Un-justified budget allocation resulted 255.021
15 15 15 unspent balances of Rs255.021 millions

Non deduction/deposit of pension 2.260

16 16 16 contribution Rs2.260 million
1.2.4.10

Unauthorized payment on the basis of CEO Health D.G

17 17 17 2021-22 8.140 KHAN
partial supply- Rs 8.140 million

Unauthorized payment of salaries to drivers

18 18 18 without performance of duty- Rs 2.768 2.768
million

Non-deduction of withholding tax –Rs0.057 0.057

19 19 19 million
1.2.4.6

Non utilization funds for hiring of polio 22.08

20 20 20 workers RS22.080 million

Procurements without tendering process – 0.819

21 21 21 Rs 0.819 million
1.2.4.2

22 22 22 Un-Justified expenditure on repair of 0.220

furniture Rs.0.220 million
23 23 23 Unauthorized drawl of TA/DA - Rs 45,040 0.045

24 24 24 5.739
Non Maintenance of Cash Book Rs5.739
Million

Irregular expenditure on repair of vehicles 0.224

25 25 25 worth Rs.0.224 million

Payment of pensions without obtaining of 0.398

26 26 26 Re-marriage Certificates of Rs0.398 million
1.2.4.11

Irregular expenditure on repair of

27 27 27 machinery and equipment worth RS.0.276 0.276
million

Doubtful purchase of weather shield paint 0.141

28 28 28 Rs.0.141 million

Overpayment due to payment of higher

rates of pol than notified by OGRA 0.013
29 29 29 RS.0.013 million

30 30 30 Purchase of medicines without requirement 8.894

Rs. 8.894 million
31 31 31 Bank statement not provided

32 32 32 Internal Audit and Monitoring System

Based on Status
33 PDP No. AIR Para Year Subject Amount Formation
No. Printed DP
No.
 Overpayment due to non-adjustment of
34 1 1 30%ssb after regularization of services Rs 1.326 1.2.4.3
1.326 million
Loss on account of conveyance allowance 0.108
35 2 2 worth Rs107,500
1.2.4.3
Un-authorized withdrawl of allowances by 0.513
36 3 3 doctors during leave Rs 512,744/-
1.2.4.4
Withdrawl of pay and allowances after 0.959
37 4 4 death Rs. 958,887/-
Unauthorized payment of inadmissible 0.883
38 5 5 allowances Rs883,094
1.2.4.3

Drawal of pay and allowances during paid 0.700

39 6 6 post gradute trainee period Rs699,557/-.
1.2.4.4

Un-justified drawl of health risk allownce 0.140

40 7 7 Rs139,500/-

Un-authorize drawl of practice

41 8 8 componsatory allowance recovery worth 0.273 1.2.4.3
Rs273,336/.

Loss to government due to non obtaining of

42 9 9 discount against local purchase of 0.032
medicines Rs 31,990/-
Purchase of medicine without tender
43 10 10 advertisement Rs2.049 million
2.049 1.2.4.2

44 11 11 Loss due to payment of inadmissible health 0.090 1.2.4.3

sector reforms allowance Rs89,676/.
Recovery of un authorized payment of
45 12 12 conveyance allowance and hsra during 0.089 1.2.4.4
leave on full pay Rs 88,671/-
Drawl of conveyance allowance and hsra
46 13 13 during lpr period Rs 17,450
0.017 1.2.4.4
Unauthorize drawl of salaries after transfer
47 14 14 Rs556,345
0.556 1.2.4.8

Unjustified payment of hsra Rs. 1,005,075/-

48 15 15 to the staff not working at bhus
1.005 1.2.4.3

DO( Health ) D.G

2021-22
49 16 16 Non deduction of house rent allowance 3.241 1.2.4.3
recovery of Rs. 3.241 million
Unauthorized payment of integrated
50 17 17 allowance to the employees not admissible 0.093 1.2.4.3
Rs92,700/-
DO( Health ) D.G
2021-22 Loss on account of conveyance allowance
51 18 18 4.106 KHAN 1.2.4.3
Rs. 4.106 million
Un-justified expenditure of Rs1.820 million
52 19 19 on transportation charges
1.820
Un-authorized payment of previous years
53 20 20 liabilities worth Rs2.977 million
2.977

Overpayment due to grant of annual

54 21 21 increment without completing six month 0.255 1.2.4.3
service and recovery thereof Rs255,170/
Withdrawl of salaries after termination of
55 22 22 adhoc period Rs246,037/-
0.246
Un-authorized drawl of hill allowance
56 23 23 Rs186,000/-
0.186 1.2.4.3
Purchase of stores without advertisement
57 24 24 Rs558,511
0.559 1.2.4.2

Irregular payment of Rs2.881 million on

58 25 25 account of salaries of contingent paid staff.
2.881

Doubtful consumption of pol worth

59 26 26 Rs1.088 million. Due to non production of 1.088 1.2.4.1
log books
Loss on account of conveyance allowance
60 27 27 worth Rs634,763/-.
0.635 1.2.4.3
Loss due to non recovery of income tax and
61 28 28 withholding tax Rs620,331/-
0.620 1.2.4.6

Non-verification of general sales tax deposit

62 29 29 into government treasury – Rs326,415/.
0.326 1.2.4.6

Overpayment due to payment of higher

63 30 30 rates of pol than notified by ogra Rs249,034
0.249
 Mis-Procurement Without Following Ppra
64 31 31 Emergency Clause Requirements, Splitting 3.277 1.2.4.2
The Expenditure Rs 3.277 Million

Un-Authorized Payment Of Previous Years

65 32 32 Liabilities Worth Rs3.424 Million
3.424
Doubtful Issuance Of Stores Worth Rs2.872
66 33 33 Million
2.872
Irregular Expenditure On Repair Of
67 34 34 Vehicles Worth Rs.289,344
0.289

68 35 35 Bank Reconcililation Statement Not

Obtained
Based on Status
69 PDP No. AIR Para Year Subject Amount Formation Printed DP
No. No.

70 Overpayment payment due to inadmissible

1 1 personal allowance - Rs 2.482 million
2.482 1.2.4.3

Overpayment payment due to non-fixing of

71 2 2 pay at initial level after regularization- Rs 0.923 1.2.4.3
922,820

72 Overpayment due to inadmissible

3 3 allowances- 299,312
0.299 1.2.4.3

73 Overpayment due to unauthorized personal

4 4 allowance – Rs 406,220
0.406

74 5 5 Overpayment due to unauthorized annual 0.057 1.2.4.3

increment – Rs 57,300

75 Overpayment payment due to inadmissible

6 6 personal allowance - Rs 529,581 million
0.530 1.2.4.3

76 Non-Deposit of Government Receipt Rs

7 7 342,780
0.343 1.2.4.7

77 Loss against auction of parking stands

8 8 Lease-Rs 314,000
0.314 1.2.4.7

78 Overpayment against Qualification

9 9 Allowance to Specialist – Rs 60,000
0.060 1.2.4.3
 Expected loss due to unjustified stock of
79 10 10 medicines excess than requirements-Rs 0.791
790,994

80 Loss of medicines due to fail of DTL

11 11 Reports -Rs 85,638
0.086

Overpayment due to Non deduction of

81 Conveyance Allowance, Uniform
12 12 Allowance and Mess Allowance during
0.171 1.2.4.4
Leave Rs 171,335
Overpayment due to Non Deduction of CA,
82 13 13 HSRA, Incentive Allowances during Leave 2.209 1.2.4.4
Rs 2.209 million

83 Overpayment against pay and allowances

14 14 during leave without pay – Rs 454,264
0.454 1.2.4.4

84 Overpayment due to non-stoppage of SSB

15 15 after regularization of services Rs 305,369
0.031 1.2.4.3

85 Overpayment against Basic pay after

16 16 regularization – Rs 274,328
0.274 1.2.4.3

86 Unjustified shifting of medicines items to

17 17 the formations-Rs 840,473
0.840

87 18 18 Unjustified payment to anesthesia trainee – 0.600

Rs 600,000
Irregular expenditure against procurement
88 19 19 of medicines without calling of tender -Rs 7.633 1.2.4.2
7.633 million

89 20 20 Irregular expenditure on repair of 0.898

2021-22 machinery and equipments-Rs 898,152 THQ Hospital Taunsa
Unjustified and doubtful tendering process
90 21 21 of Local purchase of Medicine- Rs 4.382 4.382 1.2.4.5
million
Doubtful expenditure due to unjustified
91 22 22 issuance of Laboratory items and X-ray 6.186
items Rs 6.186
92 23 23 Un-authorized payment of allowances 2.256 1.2.4.4
during training period Rs 2.256 million
 Unauthorized and doubtful expenditure
93 24 24 against purchase of medicines through Rate 1.636
Contract - Rs 1.636 million

94 25 25 Overpayment against conveyance 0.109 1.2.4.3

allowance and HSR Allowance- Rs 109,000
95 Non- receipt of Bulk purchase medicines
26 26 worth-RS 39.220million
39.22

96 27 27 Irregular expenditure against store items 2.779 1.2.4.2

without calling of tender -Rs 2.779 million
Recovery on account of Health Sector
97 28 28 Reforms allowance and Conveyance 0.243 1.2.4.3
Allowance Rs 243,110

98 Unauthentic consumption of POL for

29 29 generators –Rs 1.415 million
1.415

99 Irregular payment on account of salaries of

30 30 contingent paid staff - Rs 3.180 million
3.180

Irregular expenditure against local purchase

100 31 31 of medicines without calling of tender 2.542 1.2.4.2
under Health Council funds -Rs 2.542
million
101 32 32 Unjustified expenditure of transportation 0.257
charges Rs 257,250

102 Unauthorized utilization of budget on local

33 33 purchase of medicines worth Rs 437,409
0.437

Non-verification of Deposit challans from

103 34 34 DAO and misuse of Government Receipts 7.036
due to delay in depositing-Rs 7.036 million

Loss due to non Recovery of Liquidated

104 35 35 Damages and inclusion of taxes - 0.155 1.2.4.7
Rs 154,714
105 Misclassification of expenditure worth-Rs
36 36 350,381
0.350

106 Non-production of record/vouched

37 37 Account-Rs 1.025 million
1.025 1.2.4.1
107 38 38 Non-reconciliation of DDO account
108 39 39 physical verification of stores

Status
Based on
109 PDP No. AIR Para Year Subject Amount Formation
Printed DP
No.
No.

110 1 1 Un-authorized drawl of HSRA not

admissible at THQ Hospital-Rs 60,702
0.061 1.2.4.3
Non-deposit of government share for
111 2 2 issuance of medico legal certificate 0.024 1.2.4.7
recovery- Rs 24,210

112 3 3 Non deposit of Government receipts – Rs

131,852
0.132 1.2.4.7

113 4 4 Payment of HSRA in excess of admissible

rate- Rs 1.208 million
1.208 1.2.4.3

114 5 5 Un-authorize drawl of PCA, recovery

thereof- Rs 30,000
0.030 1.2.4.3

115 6 6 Non deduction of house rent and 5% house

maintenance charges- Rs 95,732
0.096 1.2.4.3

116 7 7 Purchase of X-Ray films without tender

advertisement – Rs 1.296 million
1.296 1.2.4.2

117 8 8 Loss on account of parking stand fee- Rs

88,000
0.088 1.2.4.7

118 9 9 Less recovery of withholding tax on

services- Rs 100,152
0.100 1.2.4.6

119 10 10 Un-authorized payment of sales tax despite

exemption- Rs 1.217 million
1.217 1.2.4.6

120 11 11 Recovery on account of unauthorized drawl

of NPA- Rs 345,144
0.345 1.2.4.3

121 12 12 Overpayment on account of salaries- Rs THQ Hospital Kot

2021-22 0.006
5,694 Chutta

122 13 13 Unauthorized payment of pay and

allowances after transfer- Rs 1.276 million
1.276 1.2.4.8

123 14 14 Unjustified issuance/ shifting of medicine -

2.487
Rs 2.487 million
124 15 15 Overdrawal on account of Incentive
Allowance – Rs 480,000
0.480 1.2.4.3

125 16 16 Unauthorized purchase of Air Conditioners-

0.199
Rs 198,900

126 17 17 Unauthorized expenditure of Health 2.048

Council- Rs 2.048 million
Likely misappropriation due to non carry
127 18 18 forward of medicine stock - Rs 152,900 0.153

128 19 19 Loss to Government due to less deduction

of income tax- Rs105,395
0.105 1.2.4.6
Un-authorized payment of sales tax out of
129 20 20 health council funds despite exemption- Rs 0.207 1.2.4.6
207,306

130 21 21 Unauthorized drawl of allowances during

leave- Rs 376,769
0.377 1.2.4.4
Local purchase without tender
131 22 22 advertisement- Rs 5 of medicine5.270 5.27 1.2.4.2
million

Based on Status
139 PDP No. AIR Para Year Subject Amount Formation
No. Printed DP
No.
140 1 1 Overpayment of pay and allowances Rs
0.590
0.590
141 2 2 Recovery of inadmissible allowance
0.010
Rs0.010
142 3 3 Recovery of overpayment due to wrong
0.016
fixation.of basic pay Rs 0.016
143 4 4 Non fixation of pay and allowances Rs
0.216
0.216 1.2.4.3

144 5 5 Un-authorized payment of previous year

0.292
liabilities- Rs 0.292
145 6 6 Unauthorized operational expenditure Rs
0.418
0.418 million
2021-22 IRMNCH D.G Khan
146 7 7 Poor Performance of IRMNCH & NP
 2021-22 IRMNCH D.G Khan

147 8 8 Loss in shape of deterioration of

government vehicles

148 9 9 Unauthorized retention of public money

0.971
into account of DDO Rs 0.971

149 10 10 Non verification of GST deposit paid to the

suppliers Rs 0.039
0.039 1.2.4.6

150 11 11 Internal control and monitoring system

151 12 12 Defective maintenance of cash book

DIT YEAR 2021-22

Status
Remarks
MFDAC
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Remarks
MFDAC
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MFDAC Remarks
No.

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35

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41

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Remarks
MFDAC
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MFDAC
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 PDP REGISTER DISTRICT HEALTH AUTHORITY (DHA) MUZAFFAR GARH FOR THE AUDIT YEAR 2
(Amount in Million)

Based on
Sr. No. PDP No. AIR Para Year Subject Amount Formation
No.

Incurrence of expenditure without tender

1 1 1 advertisement-Rs4.151 million 4.151

Unauthentic and Mis Procurements of medicines

2 2 2 from favorite Supplier without Fair and 5.872
Transparent Manners-Rs5.872 million
Overpayment due higher rates of medicine –
3 3 3 0.191
Rs191,000
Doubtful issuance of stores valuing Rs2.087
4 4 4 2.087
million
5 5 5 Misappropriation of stores valuing Rs194,107 0.194
Unverified issuance of stores valuing Rs4.667
6 6 6 4.667
million

7 7 7 Unauthorized Purchase of I.T. Equipment 0.425

valuing Rs425,471
Recovery of Unauthorized Drawl of Health
8 8 8 0.059
Sector Reform Allowance - Rs59,211
Recovery of Unauthorized Drawl of Health
9 9 9 0.668
Sector Reform Allowance - Rs668,334

10 10 10 Non Recovery of Social Security Benefits 0.076

Rs75,678
Non Recovery of Social Security from Regular
11 11 11 0.436
Employees Rs435,501

12 12 12 Non-recovery of liquidated damages – 0.287

Rs286,948

CEO Health
 Non-Forfeiture of Performance Guaranty /
13 13 13 0.634
Security – Rs633,831
14 14 14 Non-Forfeiture of Earnest – Rs427,739 0.428
Non-Forfeiture of Earnest Money / performance CEO Health
15 15 15 2021-22 0.200
Security – Rs199,562 M.GARH
Un-authorized payment of previous years
16 16 16 39.626
liabilities worth Rs 39.626 million
Overpayment due to payment of higher rates of
17 17 17 0.018
POL than notified by OGRA – Rs18,243
18 18 18 Unjustified expenditure on repairs Rs392,208 0.392

19 19 19 Misclassification of expenditure - Rs 434,401 0.434

20 20 20 Non deduction of income tax- Rs 49,545 0.050

21 21 21 Unjustified expenditure on TA / DA RS105,720 0.106

22 22 22 Unauthorized Payment in Cash – Rs362,600 0.363

Unauthorized Payment of Allowances during
23 23 23 0.999
Leave, Loss of Rs 0.999 Millions
24 24 24 Misappropriation of POL- Rs130,517 0.131
Non recovery of inadmissible allowances
25 25 25 0.163
Rs162,608
Drawl of double Benefits, Recovery of
26 26 26 0.501
Rs501,094

27 27 27 Unrealistic and Defective Budgeting Resulted 229.123

unspent Balance of - Rs229.123 million

Irregular expenditure due to unlawful conduct of

28 28 28
business of District Health Authority

Non deduction/production of sales tax

29 29 29
invoices/returns during the year
30 30 30 Internal Audit and Monitoring System

Based on
31 PDP No. AIR Para Year Subject Amount Formation
No.

Loss on account of payment of inadmissible

32 1 1 10.838
Conveyance Allowance Rs 10.838 million
Non-deduction of House Rent Allowance
33 2 2 6.941
recovery thereof Rs 6.941 Million

Overpayment due to non-stoppage of SSB after

34 3 3 0.255
regularization of services Rs 0.255 million

Loss on account of payment of inadmissible

35 4 4 2.049
Conveyance Allowance RS 2.049 million
Payment of inadmissible Health Risk allowances
36 5 5 0.161
Rs 0.161 Million

Unauthorized payment of Integrated Allowance

37 6 6 to the employees without admissibility RS 0.389 0.389
million
Purchase Of Medicines Without Tender
38 7 7 7.71
Advertisement Worth Rs7.710 Million

39 8 8 Unauthorized issuance of POL Rs.0.412 million 0.412

to other formations
Inadmissible payment of Health Sector Reform
40 9 9 allowance Rs. 1.246 million to the staff working 1.246
at Dispensaries
Unauthorized expenditure of pol on generator Rs
41 10 10 0.733
0.733 million
Unauthorized payment of Non Practice
42 11 11 3.309
Allowance –Rs 3.309 million

43 12 12 Procurement of various stores items without 16.059

calling tenders-Rs 16.059 million
 Payment of inadmissible Health Sector Reform
44 13 13 0.051
allowances Rs 51,301

45 14 14 Irregular payments in Cash – Rs 3.120 million 3.120

Irregular Expenditure on Repair of Machinery

46 15 15 1.289
and Equipment-Rs 1.289 Million
DO( Health )
2021-22
M.GARH
47 16 16 Non verification of GST paid RS1.840 million 1.840

Irregular expenditure on repair of vehicles worth

48 17 17 1.970
RS 1.970 Million
un-authorized payment of previous years
49 18 18 0.642
liabilities worth rs 0.642 million
Unauthorized payment of contingent paid staff
50 19 19 7.922
Rs 7.922 million

Overpayment due to allowing of unauthorized

51 20 20 0.056
allowances- Rs. 0.056 million

Recovery of un authorized payment of

52 21 21 conveyance allowance during leave RS 0.174 0.174
million

Overpayment due to payment of higher rates of

53 22 22 0.174
POL than notified by OGRA RS0.174 Million

Inadmissible health sector reform allowance

54 23 23 0.065
during general duty-Rs 0.065 Million
Un-Justified Expenditure of Rs0.204 million on
55 24 24 0.204
Transportation Charges
Irregular allowing of pay due to shifting of
56 25 25 headquarter RS 2.067 million 2.067

Issuances corona related items without any

57 26 26 1.427
procedure
Expenditure without expense/consumption of
58 27 27 1.427
store items Rs. 1.427 Million
59 28 28 Non verification of GST paid RS0.242 million 0.242
Less Deduction Of Group Insurance From
60 29 29 Employees Salaries Rs96,996 0.097

Overpayment of Rs.0.013 million on account of

61 30 30 0.013
POL
62 31 31 Internal Audit and Monitoring System.

Based on
63 PDP No. AIR Para Year Subject Amount Formation
No.

Recovery of Unauthorized Payment of Pay and

64 1 1 0.702
Allowances After quit/left the job Rs 702,417

Recovery of Unauthorized Payment of Pay And

65 2 2 Allowances during Extraordinary Leave (without 0.196
Pay) and on half pay Rs 195,631

Recovery of Un-Authorized Payment of

Conveyance Allowance to the employees
66 3 3 1.296
residing within work premises/Hostel Rs 1.296
million
Less deposit of Auction fee/Rent of canteen and
67 4 4 0.224
Parking stand Rs 223,917
Non-Deposit of Government Receipt/ Fee Rs
68 5 5 1.197
1.197 million
Recovery of overpayment due to payment of
Social Security Benefit to the Employees
69 6 6 1.140
regularized /appointed under Rule 17-A Rs 1.140
million
 Recovery Due To Non Deduction of Conveyance
70 7 7 Allowance, SHCA, HPA and NPA During Leave 1.145
(LFP) Rs 1.145 million

Recovery of unauthorized payment of pay and

71 8 8 allowance to Nurses at higher rates after 0.442
regularization Rs 442,446
Non-deposit of Government share on account of
72 9 9 0.032
MLC Rs 31,970
Loss of House Rent, Conveyance allowance and
73 10 10 5% Maintenance Charges from the unauthorized 0.160
occupants Rs159,594
Recovery of unauthorized excess payment of
74 11 11 Basic Pay after Regularization of service Rs 0.113
113,154

Recovery of unauthorized excess payment of

75 12 12 0.037
Allowances Rs 37,105

Non Recovery of inadmissible allowances,

76 13 13 Uniform Allowance Nursing and Mess 2.356
Allowance During Leave Rs 2.356 million

Unjustified and Inadmissible payment of

77 14 14 0.033
Practice Compensatory Allowance Rs 32,500

Recovery of unauthorized excess payment of

78 15 15 0.267
One Annual Increment Rs 266,950
Recovery of inadmissible Payment of HSRA and
79 16 16 compensatory allowances during Training period 0.923
Rs 923,328
Un-authorized payment of Nursing Professional DHQ Hospital
80 17 17 2021-22 0.324
Allowance Rs 324,000 M.Garh
 DHQ Hospital
2021-22
M.Garh

Unauthorized payment of integrated allowance

81 18 18 and Risk allowance beyond the category- Rs 0.026
25,800
Unjustified payment of salaries of contingent
82 19 19 2.763
paid staff Rs 2.763 million
Unjustified payment of salaries of FIF staff Rs
83 20 20 3.062
3.062 million
Unjustified consumption of POL for generator
84 21 21 1.299
amounting Rs 1.299 million
Unjustified expenditure on repair of machinery
85 22 22 1.900
& equipment Rs 1.900 million
Unjustified drawal of amount without actual
86 23 23 3.453
work or purchase Rs 3.453 million

Overpayment of Salaries due to higher rate of

87 24 24 0.155
Basic Pay to adhoc employees Rs 155,250

Misclassification of expenditure Rs 1.583

88 25 25 1.583
million

89 26 26 Recovery of Overpayment of Health Sector 0.938

Reform Allowance Rs 938,278
Purchase of lab and store items without tender
90 27 27 4.954
advertisement Rs 4.954 million
Un-authorized and unjustified payment of two
91 28 28 83.295
years old Liabilities Rs 83.295 million
Un-justified Local Purchase of Medicine on
92 29 29 0.932
higher rates Rs 931,815
Unjustified purchase and consumption of store
93 30 30 0.353
items Rs 352,500

Loss to Govt. due to Doubtful Consumption of

94 31 31 0.065
Medicines (Cat-gut follies catheter) Rs 64,803
 Un-justified consumption of Examination
95 32 32 Gloves and Local Purchased items Rs 1.962 1.962
million

Unauthorized Local Purchase of substandard

96 33 33 0.037
medicine from non pre-qualified firm Rs 36,700

Loss to Govt. due to non recovery of Liquidated

97 34 34 Damages/ penalty due to late supply of medicine 0.221
Rs 221,407
Unjustified issuance/ shifting of medicine to
98 35 35 1.560
other hospitals Rs 1.560 million
Non deduction of DTL sample portion of
99 36 36 0.034
medicine Rs 34,167
Non-Blacklisting Of Defaulting Firms And Non-
100 37 37 Forfeiture Of Security Deposit/ Performance 2.456
Guarantee – Rs 2,456,388

101 38 38 Internal Control and Monitoring System.

Based on
102 PDP No. AIR Para Year Subject Amount Formation
No.

103 1 1 Non-deposit of Government share on account of

0.126
MLC fee Rs 0.126 million

104 2 2 Loss of Rs.0.035 million due to lost of bed head

0.035
tickets

105 3 3 Overpayment of HSRA Rs. 2.296 Million

2.296
allowing of at excessive rate

106 4 4 Less recovery of auction money of cycle stand

1.774
and canteen Rs 1.774 million

107 5 5 Unauthorized payment of Non Practice

4.333
Allowance –Rs 4.333 million
108 6 6 Payment of inadmissible integrated allowance
0.058
RS 0.058 million

109 7 7 Non-Deposit of Government Receipts – Rs.0.348 0.348

Million

110 8 8 Overpayment on account of Inadmissible Health

0.089
Sector Reform Allowance Rs.0.089 million

111 9 9 Overpayment on account of Inadmissible Health

0.188
Sector Reform Allowance Rs.0.188 million

112 10 10 Unauthentic deposit of Government Receipts –

2.702
Rs.2.702 Million
Non Recovery of Uniform Allowance, Mess
113 11 11 Allowance and Nursing allowance during Leave 0.616
Rs616,400
Unauthorized payment of Conveyance
114 12 12 Allowance and health sector reform allowance 0.256
during leave Rs.0.256 million

115 13 13 Non-recovery of Advance Income tax Rs.0.263

0.263
million

116 14 14 Payment inadmissible of pay and allowances –

1.938
Rs 1.938 Million
Payment inadmissible of pay and allowances
117 15 15 Without Verification of Degrees Rs 4.212 4.212
million

118 16 16 Loss due to non-recovery of penal rent – Rs

0.929
0.929 million

119 17 17 Loss to Government Rs 0.496 million to non

0.496
recovery of 10% house rent allowance
Non-recovery of House Rent Allowance,
120 18 18 Conveyance Allowance and Maintenance 1.125
2021-22 charges Rs. 1.125 Million THQ HOSPITAL JATOI
 2021-22 THQ HOSPITAL JATOI

121 19 19 Non deposit of tender sale money into

0.040
government treasury- Rs 40,000

122 20 20 Un-authorized payment of previous years

6.844
liabilities worth Rs 6.844 million

123 21 21 Procurement of various stores items without

24.800
calling tenders-Rs 24.800 million

124 22 22 Irregular payment of salaries after transfer Rs

0.194
0.194 million

125 23 23 Overpayment of salaries after expiry of contract

0.219
- Rs 0.219 million

126 24 24 Overpayment of salaries against Extra ordinary

0.635
leave - Rs 0.635 million

127 25 25 Overpayment of salaries after relieving of job -

0.094
Rs 0.094 million
Non-recovery of House Rent Allowance, 5%
128 26 26 maintenance charges Rs.0.135 during E.O.L 0.135
period
Loss to government due to less obtaining of
129 27 27 discount against local purchase of medicines RS 0.331
0.331 million

130 28 28 Unauthorized purchase of medicines without

0.682
expense Rs.0.682 million

131 29 29 Overpayment due to payment of higher rates of

0.05
POL than notified by OGRA RS0.050 Million

132 30 30 Non verification of GST paid -RS3.310 million 3.31

133 31 31 Irregular expenditure on repair of machinery and

0.280
equipment-Rs 0.280 Million

134 32 32 Non recovery of cost of samples Rs 0.076

0.076
million from the suppliers bills
 Procurement of various stores items and
135 33 33 execution of civil work without calling tenders- 1.665
Rs 1.665 million

136 34 34 Unauthentic expenditure out health council fund

1.665
Rs.1.665 million

137 35 35 Purchase Of Medicines (Bulk) Excess Than

17.824
Requirement Rs.17.824 Million

138 36 36 Non Recovery of Residential Electricity Charges

0.170
Rs170,400
139 37 37 Internal Audit and Monitoring System.

Based on
140 PDP No. AIR Para Year Subject Amount Formation
No.

Un-authorized purchase of stores items without

141 1 1 tender advertisement - Rs 5.763 million 5.763

142 2 2 Less Recovery of Cycle Stand and canteen fee -

0.355
Rs. 355,000

143 3 3 Un-authorized Payment of Social Security 0.157

Benefit @ 30% – Rs157,425
Un-Authorized Payment of Pay to Emergency
144 4 4 Medical Officer during Extra Ordinary Leave Rs 0.555
555,000
Un-authorized purchase of stationery and
145 5 5 printing items without tender advertisement Rs 1.439
1.439 million

146 6 6 Non deduction of 5% house maintenance charges 0.099

and Conveyance Allowance- RS.98,508
147 7 7 Un-authorized Payment of Medicines without
2.140
Obtaining DTL Report Rs. 2.140 million

148 8 8 Withdrawal Of Health Council Funds Without

1.167
Pre-Audit – Rs1.167 million

149 9 9 0.063
Loss due to non deposit of MLC fee – Rs63,450
150 10 10 Un-authorized drawal of arreares of Social 0.070
Security Benefit @ 30% – Rs70,000
151 11 11 Unauthorized Drawl of Health Sector Reform
0.05
Allowance at higher rate– Rs50,000.

152 12 12 Non-Recovery of Advance Income Tax

0.142
Rs.142,200

153 13 13 Loss of House Rent Rs 345,192 due to non- 0.345

Allotment of Hospital Residences.
Un-Authorized Drawl Of HPA, HSRA and SHC
THQ HOSPITAL KOT
154 14 14 2021-22 Allowance During Training Period Rs. 1.358 1.358 ADDU
million

155 15 15 Unauthorized Drawl of Health Sector Reform

0.05
Allowance – Rs53,988.

156 16 16 Non-production of vouched of arrears of pay and

8.281
allowances Rs. 8.281 million

157 17 17 Irregular payment of Rs931,690 on account of

0.932
salaries of Data Entry Operators

158 18 18 Recovery due to non deduction of conveyance 0.372

allowance during leave (LFP)- RS. 371,730
159 19 19 Irregular clearance of pending liabilities –
7.956
Rs7.956 million

160 20 20 Unauthorized purchase of dialysis item at excess

0.087
rate Rs87,040
 Non taking action for black listing of the firms
161 21 21 due to non supplying of medicines as per award 10.743
letter Rs 10.743 million
Recovery Due To Non Deduction Of
162 22 22 HPA/SHCA/HSRA/Incentive allowance During 0.856
Leave (LFP)-Rs 855,719
Recovery due to non deduction of dress, mess &
163 23 23 nursing professional allowance during leave 0.850
(LFP) - Rs 849,560

164 24 24 Unauthorized local purchase of medicice and 0.104

other items at excess rate Rs103,960
165 25 25 Unauthorized payment of personal pay–
0.179
Rs179,092

166 26 26 payment of inadmissible allowances Rs 18,000 0.018

167 27 27 Non – compliance of recovery against previous

audit Paras
168 28 28 Internal Audit and Monitoring System
THE AUDIT YEAR 2021-22

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 PDP REGISTER DISTRICT HEALTH AUTHORITY (DHA) LAYYAH FOR THE AUDIT YEAR 2021-
(Amount in Million)

Based on
Sr.
PDP No. AIR Para Year Subject Amount Formation
No.
No.

Irregular expenditure due to unlawful conduct of

1 1 1 business of District Health Authority Rs 3468.484 3468.484
million
Un-authorized payment of medicines without DTL
2 2 2 report- Rs 21.443 million
21.443
Unjustified increase or decrease of quantity of
3 3 3 medicines – Rs40.489 million
40.489

4 4 4 Non-recovery of liquidated damages- Rs 512,871 0.513

5 5 5 Non-deposit of Government receipts – Rs115,000 0.115
Un-justified payment against DTL failed medicine-
6 6 6 Rs4.534 million
4.534
Overpayment on account of higher rates of POL than 0.042
7 7 7 notified by OGRA- Rs 42490
Unjustified increased in Budget & Expenditure of POL 1.262
8 8 8 Rs1,262,344
Purchase of medicines on higher rates than adjacent 1.316
9 9 9 districts –Rs 1.316 million
Unauthorized Local Purchase of Medicines-Rs12.805 12.805
10 10 10 million
Un-authorized expenditure on bio medical equipment 23.108
11 11 11 and furniture- Rs 23.108 million
Un-justified budget allocation resulted unspent 217.704
12 12 12 balances-Rs 217.704 million
Recovery due to unjustified payment of GST on Store 0.159
13 13 13 items of Rs- Rs158,798/-
Payment against medical equipment without
14 14 14 installation and without technically verification - Rs 22.803
22.803 million

2021-22 CEO Health Layyah

 Loss to Government due to non-deduction of income 0.081
15 15 15 tax- Rs81,399/-
Recovery due to less deduction of PST on services-Rs 0.081
16 16 16 81,204
2021-22 Unjustified payment of salaries to drivers without CEO Health Layyah
17 17 17 4.705
performance of duty- Rs 4.705 million
Unauthorized provision of supplementary Grants- 2.032
18 18 18 Rs2,032,000
Un-authorised expenditure of previous year Liability- 0.133
19 19 19 Rs132,860
20 20 20 Excess drawl of TA/DA Rs51,655/- 0.052

21 21 21 Doubtful payment on account of POL-Rs 225,940 0.226

22 22 22 Non-forfeiture of performance guaranty- Rs387,137 0.387

Non recovery of cost of samples from the suppliers 0.049

23 23 23 bills-Rs48,960

24 24 24 Non recovery of Penalty from the suppliers bills 0.129

impose due to less shelf life-Rs128,975

Unauthorized incurrence of transportation charges 1.041

25 25 25 without advertisement-Rs1,040,668

Unauthorized incurrence of Expenditure without 0.584

26 26 26 advertisement-Rs 583,746
Unjustified payments to anaesthesia trainees –Rs1.981 1.981
27 27 27 million
28 28 28 Misclassification of expenditure- Rs753,831 0.754
29 29 29 Non production of GST return- Rs778,519 0.779

30 30 30 Loss due to non deduction of GST – Rs3.297 million 3.297

31 31 31 Non-production of vouched accounts- Rs818,605 0.819
Loss to Govt. due to non issuance of licence to 0.013
32 32 32 pharmacies and medical stores- Rs13,000
Loss to govt. due to non registration of health care 0.760
33 33 33 establishment and hospitals -Rs 760000
 Based on
38 PDP No. AIR Para Year Subject Amount Formation
No.

Overpayment Due To Non-Adjustment Of 30%Ssb

39 1 1 After Regularization Of Services Rs 1.959 Million.
1.959
Un-Authorized Withdrawl Of Allowances By Doctors
40 2 2 During Leave -Rs0.808 Million
0.808
Unauthorized Payment Of Inadmissible Allowances –
41 3 3 Rs0.859 Million
0.859
Un-Authorize Drawl Of Practice Componsatory
42 4 4 Allowance Recovery Rs55,000
0.055
Un-Authorize Drawl Of Adjustment Of Non Practicing
43 5 5 Allowance Recovery Of Rs325,000.
0.325
Purchase Of Various Items Without Tender
44 6 6 Advertisement Rs 3.100 Million.
3.100
Loss Due To Payment Of Inadmissible Health Sector
45 7 7 Reforms Allowance- Rs193,500
0.194
Recovery Of Un Authorized Payment Of Conveyance
46 8 8 Allowance And Hsra During Leave On Full Pay Rs 0.960
0.960 Million
Unjustified Payment Of Hsra To The Staff Not
47 9 9 Working At Bhus Rs213,047
0.213
Non Deduction Of House Rent Allowance Recovery Of
48 10 10 Rs7.531 Million.
7.531
Unauthorized Payment Of Integrated Allowance To
49 11 11 The Employees Not Admissible Rs214,200
0.214
Irregular Expenditure On Repair Of Machinery And
50 12 12 Equipment -Rs 1.494 Million
1.494
Loss On Account Of Conveyance Allowance- Rs 5.111
51 13 13 Million
5.111

Un-Justified Expenditure Of Rs1.820 Million On

52 14 14 Transportation Charges Rs291,450.
0.291

2021-22 Loss On Account Of Conveyance Allowance – DO( Health ) Layyah

53 15 15 Rs297,988
0.298
 2021-22 DO( Health ) Layyah

Loss Due To Non Recovery Of Income Tax And

54 16 16 Withholding Tax -Rs1.048 Million
1.048
Non-Verification Of General Sales Tax Deposit Into
55 17 17 Government Treasury – Rs 2.186 Million
2.186
Overpayment Due To Payment Of Higher Rates Of Pol
56 18 18 Than Notified By Ogra- Rs177931
0.178
Unauthorizedly drawal of POL by reversing the
57 19 19 mileage at logbook - Rs 44,770
0.045
Unjustified and unauthorized payment against
58 20 20 Supervisory Allowance Rs 1.920 million
1.920
Overpaid of salaries due to unauthorized up gradation
59 21 21 of Computer Operators-Rs 2.143 million
2.143
Unauthentic Expenditure Out Of Health Council Fund-
60 22 22 Rs 3.882 Million
3.882
Irregular expenditure on repair of vehicles worth
61 23 23 Rs1.006 million
1.006
Irregular expenditure on repair of vehicles worth Rs
62 24 24 0.815 million
0.815
Overpayment due to non-adjustment of 30%SSB after
63 25 25 regularization of services-Rs 2.238 million
2.238
Overpayment against Basic pay after regularization –
64 26 26 Rs0.961 million
0.961
Overpayment against allowances after regularization –
65 27 27 Rs288,345
0.288
Unauthorized purchase of Green Cloth for Table in
66 28 28 excess of requirements Rs1.667 million
1.667
Non-production of vouched of arrears of pay and
67 29 29 allowances - Rs. 16.077 million
16.077
68 30 30 Non-Reconciliation Of Ddo Account
69 31 31 Non Verification Of Deposits
Based on
70 PDP No. AIR Para Year Subject Amount Formation
No.

Purchase of store items without tender advertisement

71 1 1 Rs 6.575 million
6.575
 Non-Deposit of Government Receipt/ Fee Rs 1.628
72 2 2 million
1.628

Mis-Procurement Without Following Ppra Emergency

73 3 3 Clause Requirements Rs 0.500 Million
0.500

Recovery of Overpayment of Health Sector Reform

74 4 4 Allowance Rs 938,278
0.938

Purchase of plant and machinery without tender

75 5 5 advertisement Rs 0.842
0.842
Loss due to non auctioning of canteen and Parking
76 6 6 stand Rs 11.027 million
11.027
Non-deposit of Government share on account of MLC
77 7 7 Rs 45,540million
0.046
Un-authorized payment of Nursing Professional
78 8 8 Allowance Rs 324,000
0.324
Un-authorized payment of pending liabilities Rs1.482
79 9 9 million
1.482
Overpayment of Social Security Benefit to the
80 10 10 Employees after regularization Rs 1.377 million
1.377

Non production of Vouched accounts of Maintenance

81 11 11 and Repair of Buildings Rs3.105 Million
3.105

Purchase of medicines without fresh tendering Rs2.314

82 12 12 million
2.314

Loss to Government due to expired medicine Rs0.805

83 13 13 million
0.805
Un-Authorized payment of conveyance allowance and
84 14 14 house rent allowance to the employees residing within 0.442
work premises Rs0.442 million

85 15 15 Less deposit of tender fee Rs0.016 million 0.016

Unjustified issuance/ shifting of medicine to other
86 16 16 hospitals Rs11.081 million
11.081

Recovery of Unauthorized Payment of Pay and

87 17 17 Allowances After quit/left the job Rs 702,417
0.702

DHQ Hospital
2021-22
Layyah
 Non Recovery of inadmissible allowances, Uniform DHQ Hospital
88 18 18 2021-22 1.365
Allowance Nursing and Mess Allowance During Leave Layyah
Rs 1.365 million

89 19 19 Non deposit of Medical Board fee Rs23,220 0.023

Recovery of inadmissible payment of HSRA, SHCA,

90 20 20 HPA, Incentive Allowance and NPA During Leave 0.926
Rs0.926 million

Unjustified purchase of substandard medicine as

91 21 21 declared substandard in DTL test Rs 0.759 million
0.759

Overpaid of salaries due to unauthorized up gradation

92 22 22 of Computer Operators- Rs 195,000
0.195
Un-Authorized Drawl of HPA, HSRA And SHC
93 23 23 Allowance During Training Period Rs 2.205 million
2.205
94 24 24 Misclassification Of Expenditure RS 1.950 million 1.95
Payment of Social Security Benefits after
95 25 25 regularization Rs0.227 million
0.227
Unauthorized occupants of Govt. Residences by the
96 26 26 private persons Rs 0.560 million
0.560
Local Purchase of Medicine on higher rates Rs0.292
97 27 27 million
0.292
Unjustified payment of salaries of contingent paid staff
98 28 28 Rs 1.980 million
1.980
Non-Recovery Of 5% Maintenance Charges 0.113
99 29 29 million
0.113

Overpayment due to non-adjustment of 30%SSB after

100 30 30 regularization of services-Rs648,769
0.649

Overpayment against Basic pay after regularization –

101 31 31 Rs 455,802
0.456

102 32 32 Overpayment against allowances after regularization – 0.137

Rs 136,741
Non-production of vouched of arrears of pay and
103 33 33 allowances Rs. 24.776 million
24.776
Recovery Due To Non Deduction Of Conveyance
104 34 34 Allowance During Leave (LFP)- RS0.484 million
0.484
105 35 35 Non-Reconciliation Of Ddo Account

106 36 36 Non Verification Of Deposits

Based on
107 PDP No. AIR Para Year Subject Amount Formation
No.

Loss to Government due to expired medicine -Rs

108 1 1 805,000
0.805

Recovery of inadmissible payment of HSRA, SHCA,

109 2 2 HPA, incentive allowance and NPA during Leave -Rs 2.141
2.141 million
Recovery of Unauthorized Payment of Pay And
110 3 3 Allowances After quitting resignation from job -Rs 0.683
683,119
Recovery of unauthorized payment of pay and
111 4 4 Allowance to Nurses at higher rates after regularization 0.373
-Rs 373,230
Recovery Due To Non Deduction of Conveyance
112 5 5 Allowance DuringLeave (LFP) -Rs 326,078
0.326

Recovery of overpayment due to payment of Social

113 6 6 Security Benefit to the Employees regularized 0.232
/appointed under Rule 17-A -Rs 231,819

Non Recovery of inadmissible Allowances, Uniform

114 7 7 Allowance, Nursing and Mess Allowance During 0.547
Leave -Rs 546,720
Recovery of Unauthorized Payment of Pay And
115 8 8 Allowances during Extraordinary Leave (without Pay) 0.092
-Rs 91,972
Overpayment of Salaries due to higher rate of Basic
116 9 9 Pay to adhoc employees -Rs 88,550
0.089
Misuse of L.P item H. Pillory test devices and non
117 10 10 deposit of Lab test Government Fee -Rs 150,000
0.150
 Loss to Govt. due to Doubtful Consumption of Local
118 11 11 purchased Dental Medicine items -Rs 206,295
0.206

Loss to Government due to non-recovery of Penal Rent

119 12 12 from the Unauthorized occupants of Govt. Residences - 0.361
Rs 361,224

Loss to Government due to double residence occupied

120 13 13 and sublet to private persons -Rs 384,000
0.384

Recovery of Unauthorized Payment of salaries during

121 14 14 Absent Period -Rs 1.054 million
1.054
Un-justified Local Purchase of Medicine Store items
122 15 15 on higher rates -Rs 187,150
0.187
THQ HOSPITAL
2021-22
123 16 16 Unjustified issuance/ shifting of medicine to other Chowk Azam
hospitals Rs 984,740
0.985

124 17 17 Non-Deposit of Government Receipt/ -Fee -Rs 389,839 0.390

Unjustified purchase of substandard medicine as
125 18 18 declared substandard in DTL test -Rs 497,700
0.498

Recovery of unauthorized excess payment of Basic Pay

126 19 19 after Regularization of service -Rs 218,548
0.219

Recovery of unauthorized excess payment of

127 20 20 Allowances after Regularization of service -Rs 43,110
0.043

Recovery of Overpayment due to excessive rate of

128 21 21 Health Sector Reform Allowance -Rs 552,000
0.552
Overpayment on Account of Inadmissible Health
129 22 22 Sector Reform Allowance -Rs 77,717
0.078
Unjustified and Unauthorized drawl of incentive
130 23 23 allowance -Rs 11.765 million
11.765
Unjustified payment of salaries of contingent paid staff
131 24 24 -Rs 2.966 million
2.966

Recovery on account of Inadmissible/ Un-authorized

132 25 25 drawl of Non Practicing Allowance -Rs 3.490 million
3.49

Loss on account of Parking Stand and Canteen -Fee Rs

133 26 26 200,000
0.200
 Overpayment of salaries due to unauthorized up
134 27 27 gradation of computer operators- Rs 195,000
0.195
Recovery of Un-Authorized Payment of Conveyance
135 28 28 Allowance to the employees residing within work 1.486
premises -Rs 1.486 million

Recovery of House Rent Allowance of the employees

136 29 29 Occupied Govt. Accommodation/ house -Rs 526,728
0.527

Purchase of lab and store items without tender

137 30 30 advertisement- Rs 1.889 million
1.889
Un-Authorized Drawl of HPA, HSRA And SHC
138 31 31 Allowance During Training Period -Rs 500,136
0.500
Non-Recovery of 5% Maintenance Charges -Rs
139 32 32 308,796
0.309
Recovery of Overpayment of inadmissible allowances -
140 33 33 Rs 30,000
0.030
141 34 34 Internal Control and Monitoring System

Based on
142 PDP No. AIR Para Year Subject Amount Formation
No.

Unjustified exorbitant utilization of POL for generator

143 1 1 likely misappropriation -Rs 13.985 million
13.985

Unauthorized Drawl of Incentive Allowance –Rs

144 2 2 11.875 Million
11.875

Purchase of stores without tender advertisement - Rs

145 3 3 4.111 Million
4.111

Unauthorized purchase of medicines as LP in excess of

146 4 4 prescribed limit Rs8.284 million.
8.284
Unauthorized Purchase of Medicines of Rs 6.050
147 5 5 million
6.050
Un-authorized payment of salaries of contingent paid
148 6 6 staff Rs 5.510 million
5.510
149 7 7 Non-production of arrear of pay Rs 3.922 million 3.922

150 8 8 Misclassification of expenditure Rs3.514 million. 3.514

Doubtful and unauthorized expenditure on washing Rs
151 9 9 1.558 million
1.558
Recovery of Unauthorized Payments of allowances
152 10 10 during Leave Rs 1.263 million
1.263
Non deposit of Radiologist share without his posting-
153 11 11 Rs1.017 million
1.017
Unjustified expenditure on account of printing items Rs
154 12 12 918,661
0.919
Irregular expenditure on repair of machinery and
155 13 13 equipments-Rs 912,950
0.913
Unauthorized expenditure out of Health Council - RS
156 14 14 795,114
0.795
Un-authorized drawl of special health sector reform
157 15 15 allowance by the specialist doctors having private 0.792
practice Rs792,000
158 16 16 Un-justified payment of electricity bill Rs 777,342 0.777
Payment of HSRA in excess of admissible rate RS
159 17 17 735,000
0.735
Unauthorized inclusion of sales tax in electricity bills
160 18 18 Rs 662,482
0.662
161 19 19 Non-production of vouched account Rs 653,875 0.654
Non recovery of uniform allowance and mess
162 20 20 allowance during leave Rs 626,734
0.627
Unjustified payment of sales tax on Government
163 21 21 hospital supplies- Rs 534,331
0.534
Non Recovery of Nursingallowance during Leave THQ HOSPITAL
164 22 22 2021-22 0.511
Rs.510,600 Fateh Pur
Unauthorized purchase of ARV without tender
165 23 23 advertisement RS 495,450
0.495
Recovery of conveyance allowance during leave on full
166 24 24 pay- Rs 455,437
0.455
Loss to Government due substandard medicine and
167 25 25 expired medicine Rs 522,820
0.523
168 26 26 Less deduction of income tax- Rs 311,111 0.311
 Un-justified Purchase of X-Ray films on higher rates
169 27 27 Rs 296,320
0.296
170 28 28 Overpayment of Salaries worth Rs 266,240 0.266
171 29 29 Loss on account of conveyance allowance Rs 248,496 0.248
Overpayment due to payment of higher rates of POL
172 30 30 than notified by OGRA – Rs167,823
0.168
Overpayment against Qualification Allowance to
173 31 31 Specialists Rs 160,000
0.160
Recovery of unauthorized Payment of pay and
174 32 32 allowances after resigned Rs 153,292
0.153
loss due to non deduction of 5% maintenance charges
175 33 33 Rs 130,782
0.131
Recovery Of Overpayment Against Social Security
176 34 34 Benefit Rs 123,255
0.123
Un-authorized drawl of health sector reforms
177 35 35 allowance not admissible Rs 119,675
0.120
Unauthorized payment of pay and allowances after
178 36 36 transfer Rs 114,136
0.114
Overpayment due to allowing unauthorized annual
179 37 37 increment without completion of six months’ services – 0.074
Rs 73,600
Recovery of un-authorized drawl of Practice
180 38 38 Compensatory AllowanceRs50,000
0.050
Non deduction of house rent allowance recovery Rs
181 39 39 31,327
0.031
Recovery of over drawl against Pay and allowances Rs
182 40 40 29,184
0.029
183 41 41 Misappropriation of Mobil oil Rs28,400 0.028
Non deposit of tender sale money into government
184 42 42 treasury Rs17,000/-
0.017

185 43 43 Loss on account of inadmissible allowance Rs11,823 0.012

186 44 44 Overpayment on account of TA Rs 6,300 0.006

Recovery Of Overpayment Against House Rent
187 45 45 Allowance Rs 6,020
0.006
UDIT YEAR 2021-22

Status
Remarks
Printed DP MFDAC
No. No.

2.2.4.12

2.2.4.4

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2.2.4.8

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60

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Remarks
Printed DP MFDAC
No. No.

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 PDP REGISTER DISTRICT HEALTH AUTHORITY (DHA) RAJANPUR FOR THE AUDIT YEAR 2021-22
(Amount in Million)

Based on Status
Sr. No. PDP No. AIR Para Year Subject Amount Formation
No. Printed DP
No.
Irregular expenditure due to unlawful conduct
1 1 1 of business of District Health Authority- 1548.219 4.2.4.7
Rs1548.219 million
Non deposit of tender sale money into
2 2 2 government treasury- Rs 0.172 Million
0.172 4.2.4.6

3 3 3 Unauthorized drawl of POL- Rs 7.107 million 7.107

Blockage of Government money Rs. 22.298
4 4 4 million due to non-issuance of purchased items 22.298
to concerned centres
Unauthorized expenditure on repair of vehicles
5 5 5 worth Rs. 0.603 million
0.603
Un-Authorized purchase of medicines Rs
6 6 6 0.743million
0.743

Un-authorized and doubtful payment of

7 7 7 previous year’s liabilities - Rs45.401 million
45.401

. Purchase of stores without tender

8 8 8 advertisement worth Rs 0.928 million
0.928 4.2.4.2
Non-recovery of liquidated damages – Rs
9 9 9 0.069million
0.069 4.2.4.6
Unauthorized payment of Non-Practicing
10 10 10 Allowance- Rs. 0.07 million
0.07 4.2.4.6
Non Purchase of General Store items Rs 96.859
11 11 11 Million
96.859
Non-production of vouched accounts- Rs
12 12 12 12.709 million
12.709 4.2.4.1
Unauthorized withdrawal on repair of office
13 13 13 building - Rs 0.526 million
0.526

CEO Health
2021-22
Rajan Pur
 Unauthorized incurrence of transportation
14 14 14 charges without advertisement- Rs 0.845 0.845 4.2.4.2
million
Recovery of un authorized payment of
15 15 15 conveyance allowance- Rs0.029
0.029
CEO Health
4.2.4.6
2021-22
Un-authorized payment without obtaining Rajan Pur
16 16 16 report of Drug Testing laboratory Rs.1 5.498 1 5.498 4.2.4.4
Million.

17 17 17 Non utilization of tied grant- Rs 8.700 Million 8.700

Unauthorized procurement of Medicine-Rs.

18 18 18 51.870 million
51.870

Unrealistic and defective budgeting resulted

19 19 19 unspent balance of –Rs255.900 million
255.900

Overpayment due to payment of higher rates

20 20 20 of POL than notified by OGRA – 0.117 4.2.4.6
Rs0.117million

Loss due to less/non recovery of withholding

21 21 21 tax and PST on services Rs0.127 million
0.127

22 22 22 Loss to Govt. due to non-issuance of license to 0.795 4.2.4.6

pharmacies and medical stores Rs 0.795

Loss to govt. due to non registration of health

23 23 23 care establishment and hospitals - Rs0.795
0.795 4.2.4.6

Unjustified drawl of TA/DA Rs3.586 million

24 24 24 and recovery of –Rs 0.157
0.157
Un-authorized payment of previous year’s
25 25 25 liabilities of medicine-Rs.79.668 million
79.668
Doubtful payment on account of POL- Rs0.792
26 26 26 million
0.792
Unauthorized payment of inadmissible
27 27 27 allowances Rs 45818
0.046

28 28 28 Bank reconciliation statement not obtained.

29 29 29 Internal Audit and Monitoring System.

 Status
Based on
30 PDP No. AIR Para Year Subject Amount Formation
No. Printed DP
No.

Loss on account of conveyance allowance - Rs

31 1 1 120,000
0.120 4.2.4.3

Overpayment of Social Security Benefits Rs

32 2 2 2.081 million
2.081 4.2.4.3

Non recovery of Social Security Benefit from

33 3 3 regular employees –Rs 539,583
0.540 4.2.4.3

Unauthorized payment of Integrated Allowance

34 4 4 to the employees –Rs 86,400
0.086 4.2.4.3

Unauthentic payments through adjustment bills

35 5 5 – Rs 2.016 million
2.016 4.2.4.1

Unjustified expenditure on repairs – Rs

36 6 6 520,553
0.521

Overpayment on account of daily allowance –

37 7 7 Rs 46,480
0.046 4.2.4.6

loss due to non recovery of PST on services –

38 8 8 Rs 28,960
0.029

39 9 9 Non deduction of Income Tax – Rs 11,826 0.012

40 10 10 Non deduction of Income Tax – Rs 41,751 0.042

41 11 11 Recovery of unauthorized payment of 0.052 4.2.4.5

allowances during leave – Rs 51,630

42 12 12 Unauthorized expenditure of POL drawn for 0.049

vehicles of other formations –Rs 48,506

DO( Health )
2021-22
Rajan Pur
 Unjustified payment of HSRA – Rs 1.515
43 13 13 million
1.515 DO( Health ) 4.2.4.3
2021-22
Rajan Pur
Non deduction of house rent allowance
44 14 14 recovery of - Rs. 3.162 million.
3.162 4.2.4.3

Loss on account of conveyance allowance - Rs

45 15 15 4.224 million
4.224 4.2.4.3

46 16 16 Unauthorized payment of NPA – Rs 683,310 0.683 4.2.4.3

Loss on account of conveyance allowance

47 17 17 worth – Rs 1.550 million
1.550

Doubtful payment on account of purchase of

48 18 18 POL – Rs 228,000
0.228

49 19 19 Unauthentic consumption of POL – Rs 121,709 0.122

Unauthorized drawl of personal allowance – Rs

50 20 20 32,040
0.032 4.2.4.3

Overpayment due to payment of higher rates of

51 21 21 POL than notified by OGRA – Rs49,100
0.049

Doubtful expenditure out of Heath Council

52 22 22 Rs1.908 million
1.908

Non-verification of General Sales Tax deposit

53 23 23 into government treasury

54 24 24 Internal Audit and Monitoring System.

Non production of record of expenditure

55 25 25 incurred by PHFMC
 Status
Based on
56 PDP No. AIR Para Year Subject Amount Formation
Printed DP
No.
No.

Overpayment payment due to inadmissible

57 1 1 personal allowance - Rs 5.640 million
5.640 4.2.4.3

Overpayment of salaries due to non re-fixation

58 2 2 of pay after regularization - Rs 493,128
0.493 4.2.4.3

Overpayment of salary without rendering

59 3 3 services after resignation - Rs 183,298
0.183 4.2.4.5

Overpayment payment of salary without

60 4 4 posting or services - Rs 120,759
0.121 4.2.4.5

61 5 5 Overpayment against Qualification Allowance 0.095 4.2.4.3

to Specialist – Rs 95,000

Overpayment against dress/uniform allowance

62 6 6 due to higher rate than entitlement of Rs 65,500
0.066

Overpayment due to non re-fixation of pay

63 7 7 after regularization and inadmissible annual 0.563 4.2.4.3
increment - Rs 562,833

Un-authorized payment of allowances during

64 8 8 training period Rs1.959 million
1.959 4.2.4.5

Overpayment due to non re-fixation of pay at

65 9 9 initial stage after regularization - Rs 172,153
0.172 4.2.4.3

Overpayment due to excessive rate of Health

66 10 10 Professional allowance of Rs. 127,533
0.128 4.2.4.3
 Overpayment due to unauthorized annual
67 11 11 increment without completion of six months 0.089 4.2.4.3
services – Rs 89,125
Overpayment due to inadmissible allowances-
68 12 12 Rs 182,012
0.182 4.2.4.3
Overpayment due to unauthorized annual
69 13 13 increment – Rs 80,500
0.081 4.2.4.3
Overpayment against pay and allowances
70 14 14 during ex-Pakistan leave – Rs 174,396
0.174 4.2.4.5

Non-recovery of House Rent Allowance,

71 15 15 Conveyance Allowance and Maintenance 0.563 4.2.4.3
charges Rs. 562,590

Unauthorized payment of Pay and allowances

72 16 16 without sanctioned post Rs 507,796
0.508

Overpayment on account of Higher rate of

73 17 17 Health Sector Reform Allowance Rs 76,038
0.076
Loss due to Non recovery on account of
74 18 18 Parking stands Rs 968,500
0.969 4.2.4.6

Non-verification of Deposit challans of Rs

5.079 million from DAO and misuse of
75 19 19 Government Receipts due to delay in
4.525
depositing-Rs 4.525 million DHQ Hospital
2021-22
Rajan Pur
Unauthorized Payment of Sales Tax on
76 20 20 Electricity Bills – Rs 1.556Million
1.556
Non- receipt of Bulk purchase medicines
77 21 21 worth-RS 10.083 million
10.083

78 22 22 Misappropriation of government share for 0.061 4.2.4.6

issuance of medico legal certificate- Rs 60,930
Irregular expenditure against procurement of
79 23 23 various items without calling of tender -Rs 2.652 4.2.4.2
2.652 million
Unjustified and doubtful tendering process of
80 24 24 Local purchase of Medicine- Rs 17.479 4.2.4.2
17.479 million

81 25 25 Unauthorized Purchase of various laboratory 1.906

items through Rate Contract - Rs 1.906 million
 Loss of medicines due to fail of DTL Reports -
82 26 26 Rs 274,560
0.275 4.2.4.4

Non-Deposit of Government Receipt Rs

83 27 27 201,302
0.201 4.2.4.6

Overpayment due to Non deduction of

Conveyance Allowance, Uniform Allowance
84 28 28 and Mess Allowance during Leave Rs 1.225
1.225 4.2.4.5
million
Overpayment due to Non Deduction of CA,
85 29 29 HSRA, Incentive Allowances during Leave Rs 4.101 4.2.4.5
4.101 million

Overpayment due to without deductions from

86 30 30 salaries after death/retirement- Rs 154,000
0.154 4.2.4.5

Purchases/demand Excess then requirement

87 31 31 Worth Rs 1.865 million
1.865
Unjustified procurement of Oxygen Cylinders -
88 32 32 Rs 5.596 million
5.596 4.2.4.2

Unjustified payment to anesthesia trainee –Rs

89 33 33 270,000
0.270
Unjustified payment of financial assistance -Rs
90 34 34 3.5 million
3.5

Payment of salaries without performing duty

91 35 35 and attendance marks - Rs 8.116 million
8.116

Irregular payment on account of salaries of

92 36 36 contingent paid staff - Rs 1.700 million
1.700

Loss due to payment of Non-Practicing

93 37 37 Allowance without entitlement-911,092
0.911 4.2.4.3

Purchase of Dialyzers and AVF on Higher

94 38 38 Rates Rs 413,404
0.413

95 39 39 Non-reconciliation of DDO account

96 40 40 Physical verification of stores.
 Based on Status
97 PDP No. AIR Para Year Subject Amount Formation
No. Printed DP
No.

Recovery of Unauthorized Payment of

98 1 1 Allowances during Leave Rs178,300
0.178 4.2.4.5

Recovery of Unauthorized Payment of

99 2 2 Allowances during Leave Rs1,773,081
1.773 4.2.4.5
Unauthorized Payment of Allowances during
100 3 3 Covid Leave Rs130,012
0.130 4.2.4.5
Recovery of Unauthorized Payment of Pay and
101 4 4 Allowances Rs405,119
0.405 4.2.4.5

Unauthorized Payment of Pay and Allowances

102 5 5 during absent period Rs754,617
0.755 4.2.4.5

103 6 6 Non deduction of income tax- Rs 30,649 0.031

Payment of HSRA in excess of admissible rate
104 7 7 Rs4,000
0.004

105 8 8 Misclassification of expenditure Rs 451,907 0.452

106 9 9 Non-recovery of Penalty – Rs168,613 0.169 4.2.4.6
Non Recovery of Social Security Benefits
107 10 10 Rs213,642
0.214 4.2.4.3
Overpayment of Social Security Benefits – THQ
108 11 11 Rs62,997
0.063 4.2.4.3
2021-22 HOSPITAL
Purchase of Stores without advertisement- Jam Pur
109 12 12 Rs2.848 million
2.848 4.2.4.2
Non Recovery of Uniform Allowance and
110 13 13 Mess Allowance during Leave Rs130,610
0.131 4.2.4.5
Recovery of Inadmissible Allowances
111 14 14 Rs18,138
0.018 4.2.4.3
Un-authorized payment of salaries of
112 15 15 contingent paid staff Rs722,456
0.722

113 16 16 Non deposit of hospital receipts into 0.370 4.2.4.6

government treasury Rs369,850
 Non deduction of House rent and Conveyance
114 17 17 Allowance Rs139,382
0.139 4.2.4.3
Non-deposit of Government share on account
115 18 18 of MLC fee Rs74,610
0.075 4.2.4.6

116 19 19 Doubtful issuance of stores valuing Rs 63000 0.063

Purchase of medicines in excess of
117 20 20 Requirement valuing Rs300,000
0.300

Loss to Govt. due to non-auction of parking /

118 21 21 cycle stand Rs750,000
0.750 4.2.4.6

119 22 22 Internal controlees and monitoring system

Status
Based on
120 PDP No. AIR Para Year Subject Amount Formation Printed DP
No. No.

Un-authorized drawl of HPA, HSRA and SHA

121 1 1 allowances during training period Rs1.158 1.158 4.2.4.5
million
Withdrawal of health sector reforms allowance
122 2 2 over and above the prescribed rate Rs0.208 0.208
million
Un-authorized drawl of non practice
123 3 3 allowances recovery at THQ Hospital worth 0.296 4.2.4.3
Rs0.296 million
Recovery due to Irregular Drawl of HSRA
124 4 4 without delivering anything /evening round in 0.106
ward – Rs0.106 million

Un-Authorized Payment of HSRA to BS-19

125 5 5 Doctors Worth Rs0.264 million
0.264 4.2.4.3

Recovery due to unjustified payment of salaries

126 6 6 after expiry of contract Rs0.131 million
0.131 4.2.4.5

Un-authorized drawl of health sector reforms

127 7 7 allowance Rs0.626 million
0.626
 Non deposit of MLC charges into Government
128 8 8 treasury Rs0.049 million
0.049 4.2.4.6
Non deposit of tender sale money into
129 9 9 government treasury Rs0.007 million
0.007 4.2.4.6
Non deposit of Radiologist share without his
130 10 10 posting- Rs0.107 million
0.107 4.2.4.6
Non deposit of X-Ray Fee & Lab Fee- Rs0.046
131 11 11 million
0.046 4.2.4.6

Irregular payments against arrears of pay & non

132 12 12 production of vouched account Rs3.968 million
3.968 4.2.4.1

Non recovery of uniform and mess allowance

133 13 13 during leave Rs0.080 million
0.080 4.2.4.5
Recovery of un authorized payment of
134 14 14 conveyance allowance during leave onfull pay 0.020 4.2.4.5
Rs0.020 million
Recovery of Unauthorized Payments of
135 15 15 allowances during Leave Rs 0.141 million
0.141 4.2.4.5
Non realization/deposit of cycle stand fee
136 16 16 RS65,000/-
0.065 4.2.4.6

Recovery due to unjustified payment of salaries

137 17 17 during absent period Rs1.020 million
1.020 4.2.4.5

Overpayment due to allowing unauthorized

138 18 18 annual increment without completion of six 0.022 4.2.4.3
months’ services – Rs0.022 million
THQ HOSPITAL
2021-22 Loss on account of house rent allowance
139 19 19 Rs0.688 million
0.688 Rojhan 4.2.4.3

Non utilization of zakat fund for medicines

140 20 20 Rs0.744 million
0.744
Unauthorized drawl of Hardship Allowance
141 21 21 through manual bills Rs0.192 million
0.192
Un-authorized purchase of bedding clothing
142 22 22 worth RS0.295 million without tenders 0.295 4.2.4.2
advertisement
Loss on account of conveyance allowance
143 23 23 Rs0.790 million
0.790 4.2.4.3
 loss due to non deduction of 5% maintenance
144 24 24 charges Rs0.652 million
0.652 4.2.4.3
Unjustified Local Purchase of medicine Rs
145 25 25 2.896 million
2.896
Unauthorized drawl of inadmissible allowances
146 26 26 Rs0.495 million
0.495 4.2.4.3
Unauthorized purchase of medicines as LP in
147 27 27 excess of prescribed limit worth Rs3.360 3.360
million

Overpayment due to payment of higher rates of

148 28 28 POL than notified by OGRA Rs0.020 million
0.020 4.2.4.6

Loss to Government due to non-deduction of

149 29 29 income tax- Rs0.0378 million
0.0378

Purchase of stores without tender

150 30 30 advertisement worth Rs1.807 million
1.807 4.2.4.2

Irregular expenditure on repair of machinery

151 31 31 and equipment worth Rs0.247 million
0.247

Misclassification of expenditure Rs0.861

152 32 32 million.
0.861

Un-authorized purchase of Printing items worth

153 33 33 Rs0.341 million without floating tenders.
0.341 4.2.4.2

Unjustified Payment of Pay & Allowance

154 34 34 without Verification of Degrees Rs8.215 8.215
million
Non production of cash book & resolution
155 35 35 register against expenditure out of Health 0.966 4.2.4.1
Council Funds- Rs Rs0.966 million
Recovery of Un-Authorized Drawl Of Non
156 36 36 Practice Allowance Rs0.820 million
0.820
157 37 Non conducting of Internal Audit
Non reconciliation of bank account and
158 38 cashbook
159 39 Non verification of deposits
T YEAR 2021-22

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