AIR CEO Health Layya AY 2021-22

AUDIT AND INSPECTION REPORT ON THE ACCOUNTS OF CHIEF EXECUTIVE OFFICER
(DISTRICT HEALTH AUTHORITY) LAYYAH FOR THE YEAR 01-07-2020 TO 30-06-2021
SECTION-I
LAST AUDIT:
The last Audit Report was reviewed with the following results;
PERIOD OF AUDIT 2002-2003
No. of Audit Para’s outstanding =03
No. of Para’s settled =Nil
No. of Para’s still pending =03
Para No.4 Advance drawl of blockade of Govt. money worth Rs. 865170 due to non receipt
of DTL report
Para kept pending
Para No.5 Supply of substandard medicines worth Rs. 470125
Para kept pending
Para No.6 Excess payment of Rs.138913 on account of paying higher rates
Para kept pending
Para No.1 Loss to Govt. due to purchase of medicines at higher rates purchased Rs.155376
Para kept pending
Para No.2 Non-forfeiture of security of defaulter supplier Rs. 45000
Para kept pending
Para No.4 Irregular payment of printing charges for printing at private press Rs.8827
Para kept pending
Para No.4 Non comparison of treasury schedule
Para kept pending
Para No.5 Misclassification of Expenditure Rs.5500
Para kept pending
Para No.9 Non-comparison of schedule of payment with cash book
Para kept pending
Para No.1 Non Deposit of Tender money Rs.17000
Para kept pending
Para No.2 Non surrendering of saving Rs.159143
Para kept pending
Para No.5 Irregular clearance of outstanding liabilities Rs.16570
Para kept pending
Para No.6 Misclassification of expenditure Rs.9230
Para kept pending
Para No.9 Non comparison of schedules of payment with cash book
Para kept pending
Page 1 of 49
Para No.1 Irregular expenditure of Rs.2160023 on purchase of utility items
Para kept pending
Para No.2 Non deposit / production of sales tax invoices worth Rs.34725
Para kept pending
Para No.3 Non deduction of income tax Rs.9578
Para kept pending
Para No.4 Payments of Rs.168776 without acknowledgement
Para kept pending
Para No.5 Internal Control and monitoring system
Para kept pending
Para No.6 Service Books
Para kept pending
Para No.7 Physical verification of stores not conducted
Para kept pending
Para No.8 Non disposal of Newspapers/Unserviceable items
Para kept pending

No. of Para’s settled =0
Para No.1 Non deduction of Income tax Rs.43667 at source on purchase of medicine/medical
accessories
Para kept pending
Para No.2 Non recovery of Liquidated Damages Rs.102480
Para kept pending
Para No.3 Payment of Rs.474500 against purchase of medicine having shelf life not upto criteria
Para kept pending
Para No.5 Less deduction of income tax Rs.20748
Para kept pending
Para No.6 Non recovery of income tax on auction/sales proceeds of old material of Thal Hospital
Para kept pending
Para No.7 Un-authorized payment against salary of contingent paid staff Rs.29200
Para kept pending
Para No.1 Unjustified purchase of Hospital Equipment’s without requirement valuing
Rs.3.462 million
Para kept pending
Para No.2 Loss to government due to rejection of lower bids Rs.368000
Para kept pending
Para No.3 Award of rate contract on higher than negotiated price resulting loss to
government Rs. 46400
Para kept pending
Para No.4 Unjustified purchase of Lab: items for BHUs Rs. 817900
Para kept pending
Para No.5 Non observance of Austerity Measures in use of POL and loss of Rs.236880
Para kept pending
Para No.6 Non deposit of tender money Rs.88500
Para kept pending
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Para No.7 Double withdrawal against the same bill Rs.442149
Para kept pending
Para No.8 Irregular expenditure against nil budget amounting to Rs.2.949 million
Para kept pending
Para No.9 Non utilization of funds amounting to Rs.49.031 million
Para kept pending
Para No.10 Misappropriation of Rs.125000
Para kept pending
Para No.11 Misclassification of expenditure Rs.19650
Para kept pending
Para No1 Over Payment On Account Of Purchase Of Hospital Furniture And Equipment Rs 1.40
Millions
Para Kept Pending
Para No2 Un Due Retention Of Sales Tax Worth Rs.836071/-
Para Kept Pending
Para No3 Mis Procurement Of Machinery And Equipment’s, General Store Articles, Hospital And
Office Furniture Worth Rs 13.972 Millions
Para Kept Pending
Para No4 Purchase Of PMDGP Medicines Without Fresh Tendering Rs.224500/-
Para Kept Pending
Para No5 Un-Authorized Expenditure On Purchase Of Furniture And Store Articles Rs2.1766
Millions
Para Kept Pending
Para No6 Un-Authorized Purchase Of Hospital From The Firm Technically Not Accepted Rs.812200/-
Para Kept Pending
Para No7 Loss To Govt. Rs 929000/- Due To Non Issuance Of Licence Ot Pharmacies And Medical
Stores
Para Kept Pending
Para No8 Doubt Ful Disbursement Of Rs 3.76 Millions
Para Kept Pending
Para No9 Sale Tax On Printing Not Livable Rs.310589/-
Para Kept Pending
Para No10 Purchase Of Medicines In Excess Than Requirement Worth Rs.184586/-
Para Kept Pending
Para No11 Loss Due To The Non Carrying Over The Balance Of Medicines To Nest Year Rs.89180/-
Para Kept Pending
Para No12 Un Due Retention Of Govt. Money Rs.1036799/-
Para Kept Pending
Para No13 Un Necessary Blockade Of Govt. Money Rs 17.349 Millions
Para Kept Pending
Para No14 Purchase Of Medicine On Higher Rates Resulted In To Loss To Government Rs. 771238/-
Para Kept Pending
Para No15 Irregular Repair Of Vehicle Rs. 90912/-
Para Kept Pending
Para No16 Non Reconciliation Of DDO Account
Para Kept Pending
No. of Audit Para’s outstanding = 14
No. of Para’s still pending = 14
Para No1 Purchase of Medicines on Higher Rates than Adjacent Districts Rs211,824
Para kept pending for Compliance
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Para No2 Purchase of Medicines on Higher Rates than Adjacent Districts Rs2,258,611
Para No3 Recovery of Inadmissible House Rent and Conveyance Allowance Rs43,616
Para No4 Unjustified Purchase Of Equipments Resulting Loss Of Rs1,360,193
Para No5 Unjustified Retention Of Sales Tax With Suppliers Worth Rs1,696,520
Para No6 Mis Procurement Of Machinery And Equipment’s And Office Furniture Worth Rs16.825
Million
Para No7 Unjustified incurrence of expenditure on repair of Vehicle Rs270,484
Para No8 Unauthorized clearance of outstanding liabilities Rs152,050 resulting loss of Rs9,123
Para No9 Un-justified expenditure on vehicles not owned by the entity – Rs309,014
Para No10 Misappropriation of POL Rs172,100 due to fictitious consumption certificate
Para No11 Loss due to Purchase of Substandard Medicine valuing Rs299,500
Para No12 Non-Reconciliation Of DDO Account
Para No13 Internal Control And Monitoring System
Para No14 Unacknowledged Payments
Para No.01 Non purchase of CT Scan Machine Costing Rs 50.514 Million since ADP 2006-07
due to Poor Performance and Loss to Govt. Rs 3.535 Million.
Para No.02 Irregular and Unjustified Up-gradation and Promotion of Employees and Loss of
16.850 Million
Para No.03 Mis-Procurement of medicines worth Rs 41.00 Million
Para No.04 Purchase of Medicines on Higher Rates than Adjacent Districts Rs 1.189 Million
Para No.05 Loss to govt. Rs 112,000 due to non issuance of license to pharmacies and
Medical Stores
Para No.6 Loss to Govt. Due to Non Registration of health Care Establishment and
Hospitals Rs 820,000
Para No.7 Loss to Govt. Due to Non Recovery of License Fee from the Bakeries Rs 250,000
Para No.8 Un-authorized award of rate contract and purchase of medicines valuing Rs43.00
million.
Para No.9 Doubtful and Wasteful expenditure on repair of Vehicle Rs 208,870
Para No.10 Recovery of Unauthorized payment during Ex-Pakistan Study Leave Rs 277,200
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Para No.11 Award of contract to Unregistered Manufacturer Firm valuing Rs 724,762
Para No.12 Recovery of unauthorized Payment of Conveyance allowance Rs 64,500
Para No.13 Recovery of Overdraw of Health Professional Allowance Rs 24,000
Para No.14 Recovery of Inadmissible House Rent and Conveyance Allowance RS 110,848
Para No.15 Un-justified expenditure on vehicles not owned by the entity likely misappropriation Rs
230,565
Para No.16 Unjustified Expenditure on POL Rs 1.010 Million
Para No.17 Unauthorized Cash Payments Rs 1.21 Million
Para No.18 Loss to Govt. due to purchase of POL at higher rates than the rates fixed by OGRA Rs
20,518
Para No.19 Possible Misappropriation of Durable Stores & Stock due to Non-Maintenance of Property
Register of EDO Health Office since Devolution
Para No.20 Loss to Government Due to Non-deposit of CDRs in PLS Bank Account Rs 210,000
Para No.21 Unauthorized clearance of outstanding liabilities Rs 173,458
Para No.22 Unjustified Purchase of Stationery on Higher Rates Rs 17,800
Para No.23 Unjustified Expenditure on Account of Photocopies Rs 110,202
Para No.24 Unjustified Expenditure on Account of POL Rs 83,792
Para No.25 Internal Audit and Monitoring System.
Para No.1 Purchase of Medicines on Higher Rates from Same Supplier/Adjacent Districts Rs 2.296
Million
Para Kept Pending For Compliance
Para No.2 Un-Authorized Award Of Rate Contract and Purchase of Medicines Valuing Rs 49.925
Million.
Para No.3 Loss To Govt. Rs 66,000 Due To Non Issuance Of Licence To Pharmacies And Medical
Stores.
Para No.4 Loss to Govt. Due to Non Registration of Health Care Establishment and Hospitals Rs
640,000
Para No.5 Non-Blacklisting Of Defaulting Firms and Non-Forfeiture of Security Deposit and
Performance Guarantee – Rs 75,011.
Para No.6 Non-Obtaining Of Performance Guarantee from Suppliers – Rs 2.496 Million
Para No.7 Un-Authorized Payment Of Previous Years Liabilities Worth Rs193,413.
Para No.8 Short Supply Of Medicines Valuing Rs1.072 Million.
Page 5 of 49
Para No.9 Award Of Contract To Unregistered Manufacturer Distributor valuing Rs746,650
Para No.10 Non-Deposit Of CDRS In Bank Account – Rs 7.014 Million And Loss Of Rs350,689 On
Account Profit.
Para No.11 Irregular and Unjustified Up-gradation and Promotion of Employees and Loss of Rs6.523
Million
Para No.12 Recovery of Unauthorized payment during Ex-Pakistan Study Leave Rs106,500
Para No.13 Loss to Govt. due to purchase of POL at higher rates than the rates fixed by OGRA
Rs16,760
Para No.14 Purchase of different Batches of Medicines without DTLRs53,700
Para No.15 Un-Authorized Drawl Of Govt. Money Without Receipt Of Medicines Rs61,400
Para No.16 Non Recovery of Stipend from Student Who Left the Training Course Of Community Mid
Wives Rs 101,000
Para No.17 Loss On Account Of Conveyance Allowance Worth Rs115,000/-
Para No.18 Un-Authorized Payment Of Previous Years Liabilities Worth Rs140,022
Para No.19 Unauthorized Payment In Cash – Rs705,234
Para No.20. Non-Reconciliation of DDO Account.
Para No.21. Non Verification of Deposits
Para kept pending for Compliance.

Para No-01. Mis-procurement of medical equipment and generator Rs8.289 million.
Para No-02. Non-obtaining of performance guarantee from suppliers – Rs 514,356/-
Para No-03. Loss to Govt. RS 161,000/- due to non issuance of license to pharmacies and medical
stores
Para No.04. Loss to govt. due to purchase of substandard generator Rs2.194 million.
Para No.05. Loss to govt. due to non registration of health care establishment and hospitals
Rs760,000/-
Para No.06. NON-PRODUCTION OF VOUCHED ACCOUNT Rs4,156 MILLION
Para No-07. Un-Authorized Expenditure Rs71,208/- due to misuse of government vehicles.
Para No-08. Loss to Govt. due to non recovery of license fee from the food manufactures Rs 980,000.
Para No.09. Irregular purchase of plant and machinery without prior approval of austerity
committee Rs2.239 million
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Para No-10. LOSS OF GOVT. DUE TO UN-JUSTIFIED EXCESSIVE DRAWL OF POL
Rs514,078/-
Para No.11. LESS DEDUCTION OF INCOME TAX- RS 191,817.
Para No.12. PURCHASE OF MEDICINE WITHOUT TENDER ADVERTISEMENT RS498,616/-
Para No.13. PURCHASE OF MEDICINES EXCESS THAN REQUIREMENT Rs1.998 MILLION
Para No-14. Non recovery of liquidated damages due to late supply worth RS29,034/-
Para No.15. Un-authorized payment for supply of medicines without obtaining report of drug testing
laboratory RS. 498,616/-
Para No.16. Doubtful issuance of medicines due to non availability of proof of consumptionRs247,522
Para No.17. Overpayment due to payment of higher rates of pol than notified by OGRA RS29,005/-
Para No.18. Non deduction/production of sales tax invoices/returns worth RS.1.445 million.
Para No-19. Un-authorized payment of previous years liabilities worth RS44,648/-.
Para No.20. MISCLASSIFICATION OF EXPENDITURE Rs110,583/-
Para No-21. Un-authorized / invalid expenditure against other formations RS.45,224/-
Para No-22. Non deposit of tender sale money into government treasury RS.9,000/-
Para No.23. Expenditure over and above the budget allotment RS56833/-
Para No-24. Non-surrendering of savings RS12.174 million
Para No.25. Non-reconciliation of DDO account

Para No.01 Un-authorized expenditure Rs262,228 due to misuse of Government vehicles.

Para No.02 Unauthentic consumption of POL for generator valuing Rs277,060
Para No.03 Loss on account of House Rent and Maintenance Charges Rs25,560
Para No.04 Loss to govt. Rs 161,000/- due to non issuance of license to pharmacies and medical stores
Para No.05 Loss to govt. due to non registration of health care establishment and hospitals Rs
760,000/-
Para No.06 Doubtful drawl of TA bills Rs989,686
Para No.07 Unjustified drawl against Postage and Stamps Rs75,000
Page 7 of 49
Para No.08 Overpayment due to payment of higher rates of POL than notified by OGRA Rs14,031
Para No.09 Loss to Govt. due to non recovery of license fee from the food manufactures Rs 980,000.
Para No.10 Unauthorized payment of Conveyance Allowance Rs30,000
Para No.11 Unjustified Payments to Anesthesia Trainees Rs1,060,000 and Non deduction of Income
tax Rs47,700
Para No.12 Unjustified Purchase of Stores valuing Rs375,784
Para No.13 Doubtful drawl of TA bills Rs694,275
Para No.14 Unjustified Payments of TA/DA Rs577,712
Para No.15 Un-authorized expenditure Rs125,547 due to misuse of government vehicles.
Para No.16 Unauthentic consumption of POL for generator valuing Rs210,490
Para No.17 Unauthentic withdrawal of POL worth Rs399,099
Para No.18 Unjustified payment of Salaries worth Rs296,663
Para No.19 Unauthorized retention of Public Money into DDO Account Rs2.3 million
Para No.20 Unauthorized retention of Public Money into DDO Account Rs32,449
Para No.21 Loss on account of House Rent and Maintenance Charges Rs24,024
Para No.22 Less deduction of income tax- Rs15,058
Para No.23 Non/less recovery of late supply penalty Rs829,708
Para No.24 Unauthorized purchase of medicine other than prescribed specification Rs294,250,
overpayment of packing cost
Para No.25 Unjustified purchase of medicines through repeat orders Rs11.558 million.
Para No.26 Un-assured quality of medicine valuing million by not following the testing procedure
Para No.27 Overpayment due to payment of higher rates of POL than notified by OGRA Rs31,914

Para-1 Un-justified Purchase of Medicine on higher rates Rs 41,390
Para-2 UN-AUTHORIZED PAYMENT OF SOCIAL SECURITY BENEFIT TO PERMANENT
EMPLOYEES RS535,482
Para-3 PURCHASE OF MEDICINE WITHOUT TENDER ADVERTISEMENT RS299,054 .
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Para No.4 LOSS TO GOVT. DUE TO NON RECOVERY OF LICENSE FEE FROM THE FOOD
MANUFACTURES RS 980,000.
Para No.5 Irregular payment on development works-Rs 293,17
Para No.6 Doubtful consumption/ issuance of medicine Rs 157,520
Para No.7 LOSS TO GOVT. Rs 161,000/- DUE TO NON ISSUANCE OF LICENCE TO
PHARMACIES AND MEDICAL STORES.
Para No.8 LOSS TO GOVT. DUE TO NON REGISTRATION OF HEALTH CARE
ESTABLISHMENT AND HOSPITALS RS 760,000
Para No.9 Unjustified drawl of TA/DA - Rs 127,600
Para No.10 Unjustified payment of salaries to drivers without work 4.704 million
Para No.11 Non-production of record of TA/DA- Rs 755,269
Para No.12 Misclassification of expenditure- Rs 18,500
Para No.13 Un-authorized payment of previous year liabilities- Rs 380,650
Para No.14 Irregular procurement without tender advertisement -Rs 213,729
Para No.15 Unjustified Payments to Anesthesia Trainees Rs1.758 million and Non
deduction of Income tax
Para No.16 UN-AUTHORIZED / INVALID EXPENDITURE AGAINST OTHER
FORMATION RS.32,953
Para No.17 IRREGULAR EXPENDITURE ON REPAIR OF VEHICLES WORTH RS.148,250
Para No.18 Overpayment due to payment of higher rates of POL than notified by
OGRA- Rs20,167
Para No.19 UNAUTHENTIC CONSUMPTION OF POL FOR GENERATOR VALUING
RS71,520
Para No.20 Unauthorized provision of supplementary Grant- Rs 79.546 million
No.21 Un-justified budget allocation resulted unspent balances of Rs 42.775 million
Para No.22 Non conducting of Internal Audit
Para No.23 Non obtaining of securities from the DHA employee
PERIOD OF AUDIT 2018-2019(Update on (27.07.2021)

No. of Audit Para’s outstanding on 27.07.2021) = 19
Page 9 of 49
Settled in DAC meeting held on 18.11.2019 =nil
Para-1 UN-AUTHORIZED PAYMENT OF MEDICINES WITHOUT OBTAINING DTL
REPORT RS. 8.307 MILLION.
Para-2 PURCHASE OF MEDICINES EXCESS THAN REQUIREMENT Rs4,473,370
Para-5 UN-SCRUTINIZED EXPENDITURE DUE TO NON-PRODUCTION OF LOG
BOOK Rs. 191,563
Para-6 Unauthorized payment of Health Sector Reform allowance Rs. 17,289
Para-9 Un-authorized purchase of stores items without tender advertisement
Rs. 1.135 million
Para-10 Un-Justified expenditure on purchase of medicines Rs.2,064,825
Para-11 Loss to Government Rs.929,740 due to non-deposit of Sales Tax
Para-12 Overpayment due to payment of higher rates of POL than notified by
OGRA- Rs35,783
Para-13 Purchase of Medicines on Higher Rates than Adjacent Districts Rs484,198
Para-14 Un-authentic expenditure of Rs.6.540 on medical equipment
Para-15 Purchase of Medicines on Higher Rates than Adjacent Districts Rs11,615,876
Para-16 Un-justified budget allocation resulted unspent balances of Rs 42.821 million
Para-17 Unjustified Payments to Anaesthesia Trainees Rs1.080 million
Para-20 Unjustified payment of salaries to drivers without performance of duty Rs 4.466
million
Para-25 LOSS TO GOVT. DUE TO NON REGISTRATION OF HEALTH CARE
ESTABLISHMENT AND HOSPITALS RS 760,000
Para-26 Non conducting of Internal Audit
Para-27 Non reconciliation of bank account and cashbook
Para-28 Non verification of deposits
Para- 29 Non-disposal of newspapers/unserviceable items

Settled in DAC meeting held on 18.11.2019 =04
Para-1 Un-authorized payment of medicines without DTL report- Rs 6.715 million

Page 10 of 49
Para-2 Unjustified purchase of medicines excess than requirement – Rs 12.837 million
Para-3 Non-recovery of liquidated damages- 2.344 million
Para-4 Non-deposit of Government receipts – Rs50,000
Para settled in SDAC meeting held on 26.11.2020
Para-5 Un-justified payment against DTL failed medicine- Rs 1.571 million
Para-6 Overpayment on account of higher rates of POL than notified by OGRA-
Rs27,343
Para-7 Purchase of medicines on higher rates than adjacent districts from same suppliers-
Rs352,425
Para-8 Un-authorized expenditure on bio medical equipment and furniture- Rs 25.733
million
Para-9 Un-justified budget allocation resulted unspent balances-48.352 million
Para-10 Loss to Government due to non-deduction of income tax- Rs1,491,060
Para-11 Unjustified payment of salaries to drivers without performance of duty- 5.638
million
Para-12 Unauthorized provision of supplementary Grants- Rs 112.142 million
Para-13 Loss to Govt. due to non issuance of licence to pharmacies and medical stores- Rs
68,000
Para-14 Loss to govt. due to non registration of health care establishment and hospitals -Rs
760,000
Para-15 Un-authorised/dobtful expenditure of previous year for other formations- 4.650
million
Para-16 Un-authorized purchase of non prequalified medicine- RS1.605 million
Para-17 Doubtful payment on account of POL-Rs 876,520
Para-18 Non-forfeiture of performance guaranty- Rs 288,695
Para-19 Purchase of medicines not as per specifications- Rs 4.060 million
Para-20 Non recovery of cost of samples from the suppliers bills-Rs 16,494
Para -21 Unjustified incurrence of expenditure on repair of vehicle, machinery & equipment-
Rs 729,273
Para-22 Unauthorized purchase of syringes on quotation basis – Rs 6.551 million
Para-23 Unauthorized incurrence of transportation charges without advertisement-
Rs 845,405
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Para-24 Wasteful Expenditure on account of Advertisement Charges- Rs196,212
Para-25 Unjustified payments to anaesthesia trainees –Rs 2.490 million
Para-26 Misclassification of expenditure- Rs323,799
Para-27 Un-authorized purchase of stores items without tender advertisement-Rs 540,710
Para-28 Non production of GST return- Rs 166,745
Para-29 Non-production of vouched accounts- Rs 2,109,631
Para-30 Unjustified drawl of TA/DA- Rs 71,140
Para-31 Irregular posting on general duty/ shifting of headquarter
(Part-II)
Covid Expenditure
Para-32 Irregular expenditure without following PPRA emergency clause requirements and
quotation at personal level- Rs1,437,025
Para-33 Irregular Expenditure due to fake process of PPRA- Rs1,126,526
Para-34 Purchase of face mask on higher rates- Rs 467,640
Para-35 Unjustified payment of sales tax on Government hospital supplies- Rs294,483
Para-36 Unauthentic expenditure due to doubtful maintenance of stock registers – Rs31,747
Para-37 Unjustified purchase without proof of consumption - Rs 2.564 million
Para-38 Misappropriation due to drawl in excess of quantity received- Rs44,400
Para-39 Purchase of medicines excess than requirement- Rs37,500
Para-40 Non utilization of Covid articles supplied by the NDMA-2,294,840
Para-44 Non-disposal of newspapers/unserviceable items
SECTION – II
The present test audit and examination of accounts, results of which have been embodied
in the succeeding paragraphs was conducted by Hafiz Ijaz Rashid, Audit Officer Regional
Page 12 of 49
Directorate of Audit (Distt.Govts.) D.G.Khan during 12.07.2021 to 27.07.2021. Accounts of the
CEO(DHA) Layyah were checked as per audit guidelines issued from the office of the Auditor
General of Pakistan.
The charge of the Executive District Officer (Health) / CEO Layyah was held by:
Mr. Dr. Ameer Abdullah 01-07-2020 to 30.06-2021
Part-1
Para-01 Irregular expenditure due to unlawful conduct of business of District
Health Authority Rs 3468.484 million
According to Section 30(3) of the Punjab Local Government Act, 2013 (as
amended on 08.11.2017), when an elected Local Government is, for any reason, not in office, the
Government may appoint an administrator to perform the functions of the Local Government
until the elected Local Government assumes office but such period shall not exceed twelve
months. Further, according to Section 64 of the Act ibid, the executive authority of a Local
Government shall vest in and be exercised by its Mayor or Chairman. Furthermore, according to
Government of the Punjab, Local Government and Community Development Department
Notification No.SOR(LG)38-5/2014 dated 01.01.2017, District Health Authority was established
in each District and Deputy Commissioner of the District was appointed as Administrator of the
said Authority w.e.f. 01.01.2017.
During audit of the accounts of CEO (DHA) Layyah for financial year 2020-21 it
was observed that in violation of above rules, Deputy Commissioner, Layyah, continued to hold
the office of Administrator of DHA and exercised the powers of the Authority beyond lawful
tenure of 12 months which expired on 31.12.2017. Therefore, conduct of business including
approval/authentication of revised budget amounting to Rs3468.484 million and incurrence of
expenditure during financial year 2020-21 was held irregular. Furthermore, powers of the House /
Authority were concentrated in and used by a Government servant.
Audit is of the view that due to weak managerial controls, business of the District Health
Authority was conducted by Deputy Commissioner beyond lawful tenure of 12 months.
Exercising the powers of the House by the Deputy Commissioner beyond 12 months
resulted in unlawful authentication / approval of budget amounting to Rs 3468.485 million and
unlawful conduct of business of District Health Authority.
DDO acknowledged the observation during discussion.
Audit recommends regularization from the competent authority besides fixing
responsibility on the person(s) at fault.
Para-02 Un-authorized payment of medicines without DTL report- Rs 21.443 million
According to Govt. of the Punjab Health Department letter No. SO (P-I) H/RC2001-
2002/01 dated 29-09-2001, payment of cost of medicine is subject to receipt of D.T.L report. Moreover,
according to clause 6 of the draft contract of Bidding Document, the lawful payment to the firm shall be
made within 15 days after receipt of the standard quality test/analysis report by the Testing Laboratory
and satisfactory inspection report by the Inspection Committee and fulfilment of all other legal & codal
formalities.
Page 13 of 49
During course of audit of the accounts of the CEO (DHA) Layyah for the financial year
2020-21, it was observed that expenditure to the extent of Rs 21.443 million was incurred on purchase of
medicines during 2020-21. But quality report of medicine from Drug Testing Laboratory was not received
till date of audit, in violation of above-mentioned instructions. The detail of medicine is as below;
Document Total Approve Total

Generic Name Supplier Remarks
Date No. Quantity d Rate Amount
Insulin comp 70/30 Injection 100 Novonordis DTL not
12500 404 5050000
25.06.2021 5100014022 IU/ml k produced
25.06.2021 5100014022 Insulin NPH Injection 100 IU/ml 300 410 123000 -do- -do-
25.06.2021 5100014022 Insulin Regular Injection 100 IU/ml 300 410 123000 -do- -do-
25.06.2021 5100072037 Amoxicillin Injection 500mg 11000 62.4 686400 Bosh Pharma -do-
Amoxicillin + Clavulanic Acid -do-
68000 133 9044000
25.06.2021 5100072038 Injection 1.2gm -do-
30.06.2021 5100047074 I.V. Sets Sterile blister Pack 195000 29.95 5840250 Sy,Ah.Impex -do-
Hydrocortisone (Sodium succinate) No water DTL
09.06.2021 5100009043 Injection 100mg 11500 50.13 576495 Pharmasol produced
35700242
Total 258
Due to weak internal financial controls payment of medicines was made without obtaining DTL
report.
Payment of medicine without obtaining of DTL resulted in unauthorized payment of medicine
amounting to Rs 21.443 million.
The CEO (DHA) acknowledged the observation without remarks.
Audit requires that matter may be enquired for payment of medicines without DTL reports and
expenditure under observation may be got regularized with the sanction of competent authority.
Para-03 Unjustified increase or decrease of quantity of medicines – Rs40.489 million
According to rule 2(1)(sa) of Punjab Procurement Rules, 2014, in framework contract the
procurement is made for a certain volume or quantity of a particular good, a set of goods, services or
works over a specific period against an agreed sum or rate per item or lump sum. Moreover, according to
Government of Punjab Health Department notification No.SO(P-1)7-1/2010(Pt-1) dated 03.11.2010, for bulk
purchase of medicines, all procurements be made keeping in view the past utilization of the same item and
estimated availability of the budget and where no past consumption data is available then, following parameters
may be taken into consideration:
1. Population and patient’s attendance.
2. Projected incidence of the disease.
3. Standard treatment.
4. Projected drug cost.
During audit of CEO (Health) Layyah it was observed that for certain medicines, quantity shown as
demand (original demand of hospital) in bidding document was less than the quantity actually purchased.
Moreover, the medicines were received during April 2021 to June 2021. But after lapse of considerable time a
little quantity of the medicines was distributed to the end users/ hospitals. Audit was of the view that medicines
valuing Rs 21.622 million (table-A) was purchased during 2020-21 in excess of requirement of hospital. Further
as per table-B certain medicines, quantity shown as demand (original demand of hospital) in bidding document
was high than the quantity actually purchased which show that to meet the budget of quantity increased the
quantity of other medicines were decrease for Rs18.866 million switch is doubtful and unjustified. Detail is
given below:
Table-A
FDR (First
Quantity Qty
PQ Inq Generic Name Demand Rate Amount
Purchased increased
Request)
17 Ammonium Chloride+ Aminophylline+ 140000 43500 96500 31.65 3.054
Page 14 of 49
FDR (First
Quantity Qty
PQ Inq Generic Name Demand Rate Amount
Purchased increased
Request)
other ingredients as expectorant
Syrup/Susp.
Amoxicillin + Clavulanic Acid
25 38000 28000 10000 156.9 1.569
Suspension 250mg+62.5mg/5ml
39 Atorvastatin Tablets 20mg 142000 122000 20000 2.07 0.414
63 Cephradine Capsule 500mg 180000 18000 162000 13.77 2.231
Hydrocortisone (Sodium succinate)
137 59000 49000 10000 69.9 0.699
Injection 250mg
138 Ibuprofen Susp. 100mg/5ml 256000 104000 152000 38.69 5.881
147 Iron Sucrose Injection 100mg/5ml 34600 15500 19100 36.99 0.706
Metoclopramide (hydrochloride)
167 171000 71000 100000 9.99 0.999
Injection 10mg
194 Omeprazole Injection 40mg 91600 91500 100 33.72 0.003
195 ORS Sachet (WHO Formulation) 230000 120000 110000 11.35 1.248
Salbutamol (Sulfate) Inhaler 100
232 5500 4900 600 118.75 0.071
micrograms
271 Zinc Sulphate Syrup 20mg/5ml 83000 41500 41500 41.8 1.735
Bandage Plaster of Paris BPC, Dozen
200 200 0 169.8 0
Pack. 15cmx2.7Metre
Sterile Gauze Dressing BPC
80500 57500 23000 36 0.828
10x10x8ply
Amoxicillin + Clavulanic Acid
23 68000 68000 0 133 0
Injection 1.2gm
Black Silk,2/0,30mm 1/2 circle round
9 11800 6800 5000 130 0.650
body needle
Black Silk, Size 1, 30mm, 1/2Circle
10 2800 1000 1800 105 0.189
round body needle
I.V Cannula with Injection Port and
39 Integrated Closing Cone Sterile Pack 10500 7000 3500 84.18 0.295
18G
20G
22G
I.V Cannula with/without Injection Port
42 with Integrated Closing Cone Sterile 38000 29500 8500 98.95 0.841
Pack 24G
Polyglactin/ Polyglycolic acid, size
53 2/0,30mm, 1/2 Circle Round Body 1980 1180 800 210 0.168
needle
Total 21.622
Table-B
qty as per tender
Quantity Qnty Approved
PQ Inq Generic Name document & Amount
Purchased Decrease Rate
Technical Sanction
38 Atenolol Tablet 50mg 215000 230000 15000 1.25 0.019
59/(245 as per Ceftriaxone (Sodium) Injection
117000 127000 10000 44.59 0.446
Technical Bids) 1gm (I.V)
174 Metronidazole Tablets 400 mg 265000 315000 50000 1.84 0.092
177 Misoprostol Tablets 200mcg 78000 93000 15000 6.53 0.098
201 Paracetamol Tablet 500 mg 1200000 1500000 300000 0.92 0.276
235 Salbutamol Syrup/Solution 8800 11800 3000 22 0.066
Absorbent Cotton Wool BPC Pack
14600 18800 4200 345 1.449
500gm
Cotton Bandage BPC. Dozen 48500 75000 26500 41 1.086
Page 15 of 49
qty as per tender
Technical Sanction
Pack. 6.5cmx6m
Surgical Hypoallergenic Latex
Free Breathable Paper Tape 2.5 169750 201500 31750 49.98 1.587
cm X 5 yards or above
37 Ascorbic Acid 500mg tab. 30000 50000 20000 2.68 0.054
Beclomethasone (Dipropionate)
43 2000 2200 200 249.75 0.050
Inhaler 250 mcg
Beclomethasone (Dipropionate)
44 2400 2600 200 68.64 0.014
Solution 800mcg/2ml
Chlorpheniramine maleate Tablets
74 640000 1140000 500000 0.3 0.150000
4 mg
110 Drotaverine 40mg/2ml Injection 39000 52000 13000 31.2 0.406
Insulin comp 70/30 Injection 100
142 12500 14000 1500 404 0.606
IU/ml
213 Polygeline 3.5% Infusion 500ml 1600 1900 300 404.67 0.121
Polymyxin B (Sulphate) +
215 Bacitracin Zinc Ointment 7400 7700 300 57.65 0.017
10000IU/g + 500IU/g
Povidone – iodine Solution 10%
218 8450 10750 2300 366 0.842
w/v
Sulfamethoxazole + trimethoprim
245 16600 32000 15400 47 0.724
D/S Susp 400mg + 80mg/5ml
265 Vitamin B Complex Tablets 62000 85000 23000 4.3 0.099
Auto Disable (AD)/Re-use
3 prevention (RUP) Syringe 2/3ml 400000 528000 128000 14.45 1.850
with needle (Blister Pack)
Auto Disable (AD)/Re-use
5 prevention (RUP) Syringe 5 ml 474000 765000 291000 14.95 4.350
Black Silk, Size 2/0,60mm straight
8 2700 3600 900 130 0.117
cutting needle
Black Silk, Size1,40mm 3/8 Circle
11 4600 4900 300 105 0.031
curve cutting (CC) needle
Catgut Chromic, Size 1,30mm, ½
17 9500 12100 2600 195.83 0.509
Circle RB Needle
Disposable Insulin Syringe 1ml
24 39000 45000 6000 15.49 0.093
Disposable syringe 10ml with
25 28000 37000 9000 12.91 0.116
needle. (Blister pack)
Disposable syringe 5ml with
30 500000 580000 80000 10.78 0.862
needle. (Blister pack)
Examination Gloves Latex
34 284000 322900 38900 17.68 0.688
(S.M.L)
43 I.V. Sets Sterile blister Pack 195000 200200 5200 29.95 0.156
Nasogastric tube (all sizes) Sterile
47 7800 8100 300 57.65 0.018
Packs
Poly propylene Size 1, 40mm 1/2
49 2340 2640 300 147.92 0.044
circle RB Needle
Poly propylene, Size 2/0,60mm
51 900 1100 200 149.58 0.030
Straight Cutting needle (SCN)
Polyglactin/ Polyglycolic acid,
52 Size 1,40mm.1/2 Circle Round 3910 4260 350 245 0.086
Body needle
Spinal Needle Sterile Packs All
55 3100 3300 200 152 0.030
Sizes
59 Suction Catheter (All Sizes) 2500 3000 500 50.2 0.025
Bandage Plaster of Paris BPC,
5850 7750 1900 123.05 0.234
Dozen Pack. 10cmx2.7Metre
Cotton Bandage BPC Dozen
16700 21700 5000 64 0.320
Pack. 10cmx6m
Cotton Crepe Bandage Dozen
12000 14700 2700 101.8 0.275
Pack or less. 7.5 cmx4.5m
Cotton Crepe Bandages, Dozen
3100 3800 700 127.3 0.089
pack or less. 10cm x 4.5m,
Page 16 of 49
qty as per tender
Technical Sanction
Gauze Roll BPC Surgical 1x30
1150 1900 750 990 0.742
m
18.867
Due to weak internal financial controls, medicines were purchased in excess of actual
requirement.
Audit recommends fixing of responsibility on the person(s) at fault besides investigation of

matter for factual position.
Para-04 Non-recovery of liquidated damages- Rs 512,871
According to the frame work contract ,agreement signed between CEO (H) and firms
clause 10, Liquidated damages @2% per month (0.067% per day) of the value of supply order should be
recovered from the supplier on the account of late supply of stores.
During course of audit of it was observed that supply orders for medicines were placed to
various firms during financial year 2020-2021. The suppliers were directed to ensure the supply of
medicines within 60 days. But the said firms failed to supply the medicines within prescribed period.
According to codal requirement the firms were liable to pay liquidated damages amounting to Rs 512,871
as per detail given below:-
Date of Due date
Quantit Date of LD
Name of medicines Supplier Rate supply of Amount
y received Charges
order delivery
GlaxoSmithKline
Amoxicillin (trihydrate) 29-03- 28-05- 28-06-
Pakistan Ltd, F-268, 780000 4.95 3861000 77606
Capsules/tablets 500 mg 2021 2021 2021
SITE Karachi
Clobetasol
Acto Laboratories Ltd, 25-03- 24-05-
Cream/ointment 0.05% 5500 36 198000 9/6/2021 3980
B-18, SITE Karachi 2021 2021
w/w
Salbutamol Acto Laboratories Ltd, 25-03- 24-05-
8800 22 193600 9/6/2021 3891
Syrup/Solution B-18, SITE Karachi 2021 2021
Unisa Pharmaceutical
Industries Ltd. Main
Dextrose Infusion 5%, 17-03- 16-05- 20-05-
GT Road, Adam Zai, 26500 46.55 1233575 24795
1000ml) 2021 2021 2021
Akora Khattak,
Nowshera
Pharmasol (Pvt) Ltd,
Tramadol Hcl Injection Plot#549, Sundar 17-03- 16-05- 25-05-
37000 7.93 293410 5898
100mg/2ml Industrial Estate, 2021 2021 2021
Lahore
Herbion Pakistan (Pvt)
Cetirizine
Ltd. Industrial 17-03- 16-05- 25-05-
Syrup/liquid/solution 5mg 27000 20 540000 10854
Triangle, Kahuta Road, 2021 2021 2021
/ 5ml
Islamabad
Bosch Pharmaceuticals
Amoxicillin (as
(Pvt) Ltd. 221-223,
trihydrate) 875mg + 13-03-
Sector 23, Korangi 210000 19.11 12/5/2021 4013100 8/6/2021 80663
Clavulanic Acid (as 2021
Industrial Area,
Potassium) 125mg Tablets
Karachi
Bosch Pharmaceuticals
(Pvt) Ltd. 221-223,
Paracetamol 1 gm/ 100ml 13-03- 21-05-
Sector 23, Korangi 37000 69.51 12/5/2021 2571870 51695
Infusion 2021 2021
Industrial Area,
Karachi
Shaigan
Clotrimazole Vaginal Pharmaceuticals (Pvt) 13-03- 21-06-
1500 34.95 12/5/2021 52425 1054
tablet 500 mg Ltd. 14 km, Adyala 2021 2021
Road, Rawalpindi
Iron Sucrose Injection Shaigan 34600 36.99 13-03- 12/5/2021 1279854 21-06- 25725
Page 17 of 49
Date of Due date
Quantit Date of LD
Name of medicines Supplier Rate supply of Amount
y received Charges
order delivery
Pharmaceuticals (Pvt)
100mg/5ml Ltd. 14 km, Adyala 2021 2021
Road, Rawalpindi
Frontier Dextrose Ltd,
Metronidazole 18/3, Phase 1, Hattar 13-03- 24-05-
77000 26.71 12/5/2021 2056670 41339
500mg/100ml infusion Industrial Estate, 2021 2021
Haripur
Hiranis
Pharmaceuticals (Pvt)
27-05-
Permethrin Cream 5% Ltd, E-145-149, North 7000 38.4 10/3/2021 9/5/2021 268800 5403
2021
Western Industrial
Zone, Karachi
Lisko Pakistan (Pvt)
Artemether +
Ltd. L-10-D, Block-21, 28-06-
Lumefantrine Tablets 32000 9.2 9/3/2021 8/5/2021 294400 5917
FB Industrial Area 2021
20mg + 120mg
Karachi
Lisko Pakistan (Pvt)
Doxycycline (hyclate) Ltd. L-10-D, Block-21,
340000 5.4 9/3/2021 8/5/2021 1836000 8/6/2021 36904
Capsules 100mg FB Industrial Area
Karachi
Scilife Pharma (Pvt)
Ltd. Plot#FD-57/58- 25-05-
Atorvastatin Tablets 20mg 142000 2.07 9/3/2021 8/5/2021 293940 5908
A2, Korangi Creek 2021
Industrial Park, Karachi
Beclomethasone Getz Pharma (Pvt) Ltd,
24-04- 23-06-
(Dipropionate) Inhaler 29-30/27, K.I.A. 2000 249.8 499500 2/7/2021 10040
2021 2021
250 mcg Karachi
Surgical Hypoallergenic Arson Pharmaceutical
Latex Free Breathable Industries (Pvt) Ltd. 2.5 13-04- 16-06-
169750 49.98 12/6/2021 8484105 22737
Paper Tape 2.5 cm X 5 Km, Defence Road, Off 2021 2021
yards or above Multan Road, Lahore
Surgical Hypoallergenic Arson Pharmaceutical
Latex Free Breathable Industries (Pvt) Ltd. 2.5 13-04- 16-06-
11500 99 12/6/2021 1138500 22884
Paper Tape 5cm X 5 Km, Defence Road, Off 2021 2021
yards or above Multan Road, Lahore
I.V Cannula with/without B. Braun Pakistan (Pvt)
Injection Port with Ltd, Suite 216, Kh-e-
38000 98.95 9/4/2021 8/6/2021 3760100 9/6/2021 75578
Integrated Closing Cone Jami, Clifton Block 9,
Sterile Pack 24G Karachi
Total 0
Audit is of the view that due to weak financial management, caused undue benefit to the suppliers
by non deduction of liquidated damages.
The late supply of medicines caused hindrance for provision of best health services to the general
public.
Audit recommends recovery of penalty from the concerned supplier and same should be
deposited into Govt. treasury under intimation to Audit.
Para-05 Non-deposit of Government receipts – Rs115,000
According to Rule 68(1) of Punjab District Authority Budget Rules 2017, the primary
obligation of the collecting officer shall be to ensure that all the revenue due is claimed, realized and
credited immediately into District Authority Fund under proper receipt head.
During audit of CEO Layyah for the financial year 2020-21 it was noted that Government
receipt amounting to Rs115,000 on account of tender sale money was realized by the department. But the
same was not deposited into treasury till final date of audit as detailed below.
(Amount in Rupees)
Page 18 of 49
Description No. of Tender Rate Amount
Sold
B.P Medicines Phase-I 41 1000 41000
B.P Medicines Phase-II 26 1000 26000
Other & COS etc 6 1000 6000
Development Budget Tender 42 1000 42000
Total 115 115000
Audit is of the view that due to weak financial management, Government receipts were
not realized / deposited.
Non-realization / deposit of the receipts resulted in loss of Rs115,000 to the Government
exchequer
Audit recommends fixing responsibility on the person(s) at fault besides the deposit of
outstanding amount into the Government Treasury.
Para-06 Un-justified payment against DTL failed medicine- Rs4.534 million
According to Govt. of the Punjab Health Department letter No. SO (P-I) H/RC2001-
2002/01 dated 29-09-2001.Payment of cost of medicine is subject to receipt of D.T.L report.
During audit of CEO (Health) Layyah it was observed that supply orders for purchase of
“Clarithromycin Suspension 125mg/5ml”medicines was placed to “Mactor pharma” during the
2020-21. DTL status of batch No.A1003 valuing Rs1445000/- of powder for reconstitution as
failed and substandard. However, the amount was paid to the supplier vide document
5100050042 dated 25.6.2021. It is further noticeable that the said medicine was shown as
distributed to various centres without DTL clearance.
Further supply orders for purchase of “Omeprazole Injection 40mg” medicines was
placed to “Biosol” during the 2020-21. But it was noted that DTL status of batch No.A1053,
A1057 & F006 valuing Rs3088752/- of water for reconstitution as failed and substandard.
However, the amount was paid to the supplier vide document 5100012041 dated 25.6.2021. It is
further noticeable that the said medicine was shown as distributed to various centres without
DTL clearance.
Due to weak internal financial controls, payment was made without obtaining of DTL
report.
The payment without obtaining of DTL resulted in unjustified payment of Rs 4.534
million
Audit recommends the amount paid should be recovered from the suppliers or otherwise
medicine may be got replaced as per term of contract/biding document.
Para-07 Overpayment on account of higher rates of POL than notified by OGRA- Rs 42490/-
Page 19 of 49
According to rule 2.10(a)(1) of the PFR Vol-I, same vigilance should be exercised in
respect of expenditure incurred from Government revenues as a person of ordinary prudence would
exercise in respect of the expenditure of his own money.
During course of audit of CEO(Health) Layyah for the period 2020-21 it was noticed that
expenditure incurred on account of POL was Rs 3,540,896. The overall POL was purchased from Ameer
Filling Station Eid Gah Road Layyah. While comparing the rate charged in selected vouchers with OGRA
rates, as given in below table, it was noticed that an average 1.2% rate charged was higher due to which
Government has to sustained loss of Rs42,490 (3540896*1.2%).
Document Date Document No Amount Period/Month Rate Desial/Petrol Liters

101.
29.09.2020 1900127323 205,665 7.2020 Petrol 1985
7
105.
10.11.2020 1900087873 20,275 9.2020 Petrol 192
6
108.
01.12.2020 1900118192 302,023 9.2020 Petrol 2781
6
108.
10.12.2020 1900051769 24,435 9.2020 Desial 225
6
106.
11.12.2020 1900146145 277,506 10.2020 Desial 2613
2
103.
11.01.2021 1900127962 296,799 11.2020 Petroil 2865
6
105.
12.01.2021 1900127830 3,753 11.2020 DESIAL 35
4
102.
16.02.2021 1900162405 265,925 12.2020 petrol 2598
3
107.
23.02.2021 1900142410 304,734 1.2021 petrol 2832
6
108.
25.03.2021 1900675086 104,614 8.2020 DESIAL 963
6
113.
01.04.2021 1900587292 245,021 2.2021 petrol 2159
5
118.
01.04.2021 1900568307 26,026 2.2021 DESIAL 200
3
115.
05.06.2021 1900567946 232,606 4.2021 DESIAL 2017.5
3
113.
05.06.2021 1900591972 348,705 3.2021 3072
5 Petrol
114.
26.06.2021 1900536497 22,960 6.2021 DESIAL 200
8
110.
26.06.2021 1900536496 38,222 4.2021 petrol 374
2
26.06.2021 1900686762 19,500 4,9,10,11,3,4.2021 Filter
26.06.2021 1900536498 5,677 5.2021 113 Desial 50
26.06.2021 1900536499 23,660 6.2021 113 Desial
26.06.2021 1900652685 236,890 6.2021 113 Desial 2096
26.06.2021 1900552702 27,200 5.2021 113 Desial 200
26.06.2021 1900652686 296,300 5.2021 113 Desial 2622
103.
01.10.2020 1900056464 20,720 7.2020 Desial 200
6
110.
02.02.2021 1900084778 26,120 12.2020 Desial 200
6
108.
29.09.2020 1900127324 165,560 26.8.20 Desial 1524
6
Total 47509041903
*Rate has been taken as Rs/ltr
Due to weak financial management, the amount was paid in excess of notified prices.
Page 20 of 49
The payment of higher rate of POL resulted in overpayment of Rs 3.541 million.
The amounts as pointed out may be recovered from the concerned suppliers and deposited into
Govt. Treasury without further delay under intimation to audit.
Para-08 Unjustified increased in Budget & Expenditure of POL Rs1,262,344

According to rule 2.10(a)(1) of the PFR Vol-I, same vigilance should be exercised in respect of
expenditure incurred from Government revenues as a person of ordinary prudence would exercise in
respect of the expenditure of his own money.
During audit on the accounts of CEO (Health) Layyah for the period 2020-21 it was noticed that
expenditure incurred on account of POL was Rs 3,540,896. Which is excess Rs1,262,344 as compare to
expenditure with financial year 2019-20 even the rate of POL during 2020-21 was less as compare to
financial year 2019-20. The vehicles was also same but the budget was high which is doubtful and
unjustified.
(Amount in Rupees)
Rate
Rate during Pump rate diesel Rate during
during FY Exp during Exp during Excess
Month FY 2019-20 during FY 2020- FY 2019-20
2020-21 FY 2019-20 FY 2020-21 Expenditure
Diesal 21 Deisal Petrol
Petrol
8.2019 134.4 108.6 119.4 101.7
12.2019 127 106.2 115.6 105.6 2,278,552 3,540,896 1,262,344
6.202 82.3 115.3 75.02 113.5
Due to weak financial management, excess expenditure was incurred from last year expenditure.
The incurring of expenditure in excess of last year budget resulted in unjustified expenditure of
Rs 1,262,344.
Audit recommends that matter should be inquired at higher level and fixing the responsibility on
the person at fault.
Para-09 Purchase of medicines on higher rates than adjacent districts –Rs 1.316 million
According to clause 9 of purchase contract for the financial year 2020-21 finalized by
CEO(Health) Layyah, the suppliers will furnish certificate to the effect that the rates are not more than the
prices charged from any other Government Office / Institutions in the provinces and in case of any
discrepancy detected, the amount over charged will be recovered from the contractor along with further
proceeding.
CEO (Health) Layyah purchased medicines during the financial year 2020-21. Comparison of the
rates of suppliers with other districts, it was observed that detailed below medicines were supplied by the
same suppliers / firms on lower rate. Whereas rate offered to CEO (Health) Layyah was higher than other
districts. It resulted in loss to Government valuing Rs1.316 million.
Rate of
Document Total Name of
Date Generic Name Technical Specifications Qnty Rate Paid other Recovery
No. Amount Firm
District
Inf. Ciprofloxacin 200mg/100ml.
Ciprofloxacin
Pack of 100ml. Individually packed 31.14
(hydrochloride)
in carton with leaflet. (In case of 50500 32.94 /Frontier 1663470 Frontier
Injection 200mg /
poly pack the firm shall submit /RP
100ml
24.06.2021 5100041093 Undertaking on Rs. 100 legally n 90900
Page 21 of 49
Metoclopramide Inj. Metoclopramide 10mg/2ml.
6.75 Bio
(hydrochloride) Ampoule, pack of 100 or less in 171000 9.99 1708290 Bio
Lab/DGK
25.06.2021 5100072035 Injection 10mg carton with leaflet. 554040
Inf. Metronidazole 500mg/100ml, 25.93/
Metronidazole
pack of 100ml, packed in carton 77000 26.71 Frontier/ 2056670 Frontier
500mg/100ml infusion
22.06.2021 5100014020 with leaflet and hanger. DGK 60060
Tab. Ofloxacin 200mg. Blister/Al 5.5/
Ofloxacin 200mg
strip pack. Pack of 10's, Packed in 300000 5.67 Pharmasol/ 1701000 Fynk
Tablets
09.06.2021 5100009044 carton with leaflet. DGK 51000
Susp / Syp / Solution. Zinc Sulphate
Monohydrate (equivalent to 41.30/Lisko
Zinc Sulphate Syrup
elemental Zinc 20 mg/5 ml, liquid 83000 41.8 Pakistan/D 3469400 Lisko
20mg/5ml
form. Bottle of 120 ml or less. Rate GK
09.06.2021 5100009038 will be calculated on per ml basis. 41500
Black Silk,2/0,30mm Black Silk size 2/0,30mm 1/2 circle 120/Akram
1/2 circle round body round body needle, Box of 36/12 11800 130 Brother/DG 1534000 Akram
10.06.2021 5100041072 needle blister foils K Brother 118000
Siah
Disposable syringe 5ml Disposable syringe 5ml with needle,
9.98/SY'AH impex
with needle. (Blister Individually sterile blister pack, 500000 10.78 5390000
Impex/DG Mng
pack) pack of 100 or less.
K Shifa 400000
306001863
Total 02
Due to weak financial management, the medicines were purchases at higher rates.
The purchase of medicine at higher prices resulted in loss of Rs1,315,500/- to Government.
Audit recommends fixing responsibility for the act of loss to the Government besides recovery of
amount from concerned firm as early as possible.
Para-10 Unauthorized Local Purchase of Medicines-Rs12.805 million

According to rule 9 of Punjab Procurement Rules 2009, “A procuring agency
shall announce in an appropriate manner all proposed procurement for each financial year and
shall proceed accordingly without any splitting or regrouping of the procurement so planned. The
annual requirements thus determined would be advertised on PPRA website in case of over Two
hundred thousand rupees to 2 million rupees. Further According to Government of the Punjab
(Health Department) letter No.AAC/HD/1-42/94 (P) dated 14 th April, 1998, following directives
were to be observed while making local purchase of medicines (day to day);
i. Local purchase should not be for more than seven days for one patient.
ii. Treatment register should be maintained encompassing name, registration
number, address, diagnosis, medicines, etc.
iii. Local purchase is not allowed for outdoor patients except gazetted
servants/members of parliament.
iv. Drugs should be received, defaced and issued from store against proper
acknowledgement on the register.
During audit of CEO (DHA) Layyah for the period 2020-21 it was observed that
DDO withdrew the amounts of Rs12.805 million out of Government Treasury on account of
purchase of medicine during 2020-21. Scrutiny of the record revealed that the medicines were
purchased by CEO (DHA) as LP in bulk quantity instead of concern hospital/DHO as day to day
requirement. Further no demand of concern hospital and Drugs should be received, defaced and
issued from store against proper acknowledgement on the register.
(Amount in Rupees)
Document Document
Date No Amount Name of Medicines Bill Date Supplier
Page 22 of 49
City
Card Clamp, HBS Test Strip, HIV Test Strip, Pregnancy
21.06.2021 1900671275 247,500 15.6.21 Medicines
Strip[s, Malaria Strips, Urine Strip, Sugur Strip , HCV Strip
Com. Layyah
Chlorophenical Ear Drop, Chlorophenical Eye Drop, MB-
21.06.2021 1900646275 200,520 15.6.21 -do-
Chlor Car Drop, Mb- Chlor Eye Drop
21.06.2021 1900589620 40,614 Tab. Chloroquine 250 mg, Tab. Meftac 250 mg 13.6.21 -do-
tab. D.Mycin , -do-
21.06.2021 1900580471 224,707 13.6.21
Tab Novodol
Sprit 120 ML , -do-
21.06.2021 1900589621 329,310 13.6.21
Albonix
22.06.2021 5100014019 537,885 Tab. Angisid 0.5 mg , Cap. Ampicilline 500 mg 15.6.21 -do-
22.06.2021 5100072033 822,312 Sanazole , Aapicap, Ampicillin Syp. 13.6.21 -do-
5,175,00 -do-
22.06.2021 5100048043 Disposable Gloves . Surgical Gloves 7.5 , Surgical Gloves 7" 13.6.21
0
1,944,00 -do-
22.06.2021 5100072029 Protect 5, Touch Imported 13.6.21
0
22.06.2021 5100072032 909,157 Inj. Ampicillin 500 mg, Inj. Aminophylline , Inj. Atropin , Inj. 13.6.21 -do-
Adrenaline 1ml , Inj. Plivil , Inj. Unibicarb , \Inj. Gentamicin
80 mg
1,449,36 -do-
22.06.2021 5100072030 Inj. Depotone 150 mg, Inj. Magneshium Sulfate 15.6.21
8
22.06.2021 5100072031 924,966 Fostrum 125 mg /5ml Epthrocin 125 mg , Cephradin 125 mg 13.6.21 -do-
Total 12,805,339
The local purchase of medicine at CEO office instead of concern health facility as per daily need
maximum 7 days was unjustified.
Due to weak financial management, the medicines were purchased at higher rates.
Audit recommends an inquiry and fixing of responsibility for local purchase of medicines
besides regularization of expenditure.
Para-11 Un-authorized expenditure on bio medical equipment and furniture- Rs 23.108
million
respect of the expenditure of his own money. As per bidding document, the payment to suppliers would
be made after installation and execution report of the equipment.
During audit on the accounts of CEO (Health) Layyah for the year 2020-21 it was observed that
expenditure to the extent of Rs.23.108 million was incurred on purchase of bio medical equipment and
furniture for up-gradation of RHC-110 during 2020-21. Due to following reasons the expenditure was
unauthorized:
1. The purchases were shown as made from the sole agents of the various international
manufacturers but no warranty along with parts back up from the original manufacturer were
given.
2. No serial number/OME (Original Manufacturer Equipment) number was given on the bills from
where virginity of the equipment was not proved.
3. Some sole agents could not provide the proof of import i.e B/L due to which the authenticity of
the import of equipment could not be verified.
(Amount in Rupees)
Document Document
Amount Bill Date Supplier Manufacturer Items
Date No
Sajjad
22.06.2021 1900679579 69,500 20.05.2021 Enterprises LOCAL self B.P App
Page 23 of 49
Document Document
Date No
Royals
23.06.2021 1900679636 34,400 11.06.2021 system MNMS Dressing trolly
24.06.2021 1900580548 150,000 27.05.2021 Briogene CAAP Brando Cenrtifuge Machine
Germany
24.06.2021 1900674433 249,500 15.06.2021 Alam CBM SRL Itly Water Bath
madix
24.06.2021 1900553680 50,666 15.06.2021 Al_Muyz Misc. items Instruments
Alim Diskomedical Sucker Machine, Oxigin
Madix UK ,Solvinia , celyendr, refregrator &
24.06.2021 1900590483 341,690 15.06.2021 Local , Local Delivery Table
24.06.2021 1900586542 249,500 19.05.2021 Kasbn M-Trace ECG-Machine 6-Channal
25.06.2021 5100041098 6,750,00 03.06.2021 Estern Camrague France X-Ray Plant
0 Medical
25.06.2021 5100039088 1,625,78 04.06.2021 G.Med FAMED Poland OT Table
6
25.06.2021 5100039089 686,148 10.06.2021 Sajad SELF 7 No. of items
Enterprises
25.06.2021 5100039091 3,999,00 04.06.2021 Eastern SIARE Itly, Briden OT Light & Anesthesia
0 Medical UK Machine
25.06.2021 5100039086 800,000 25.05.2021 Vital Care LED SPA Itly Electro surgical unit
25.06.2021 5100039087 917,280 05.06.2021 TE&TE PEL Pakistan AC pel 1.5 inverters Appex
25.06.2021 5100039090 1,836,00 03.06.2021 Thankfull LOCAL self FOWLER BED
0 Agency
25.06.2021 5100039085 2,300,00 11.06.2021 Royals COPEGA SRL Itly Dental Chairs
0 system
26.06.2021 5100041102 1,365,00 15.06.2021 Alam Medlk cone Ultra sound Machine
0 madix
UROMAX
Netherland,
MEDICINOS
Laithonia,
Human SANYMID ITLY , Microscope, Nebulazer,
1,044,00 Health VITANIX Chemistry Anylizer &
26.06.2021 5100041101 0 14.06.2021 Care SLOVENIA Hematology
28.06.2021 1900605350 149,500 02.05.2021 MED Fukugawa Model Stethoscope & Auto Clave
Impex S-520
28.06.2021 1900605349 490,000 29-05-2021 For care Fona Dental X-Ray
639500
Due to weak internal financial controls, expenditure was incurred without observing codal
requirements.
The payment without getting the installation and physical verification report from the technical
persons resulted in unauthorized expenditure of Rs 23.108.
Audit recommends inquiring the matter and fixing responsibility on the person(s) at fault besides
getting warranty, bill of landing against bio medical equipment as well as physical verification under
intimation to Audit.
Para-12 Un-justified budget allocation resulted unspent balances-Rs 217.704 million
According to Rule 4(1)(e) & (i) of Punjab District Authorities (Budget) Rules 2017, the Chief
Executive Officer shall act as Principal Accounting Officer of the Authority and shall regularly monitor
budget execution; and shall ensure the utilization of funds in the public interest and on specific objects.
Page 24 of 49
During audit on the accounts of Chief Executive Officer (Health) Layyah, it was observed that
budget was allocated to various DDOs during the financial year 2020-21. Scrutiny of SAP data (BER) it
was noticed that heavy amount of Rs 217.704 million remained unutilized for which 50% to 100% saving
was noticed. Zero expenditure against allocation were noticed which depict 100% lapse of funds. Detail is
given below:
(Amount in Rupees)
Actual
Final
Fund Center Detail Object Description Expenditur Saving Saving %
Grant
e on date
A03202-TELEPHONE AND
LL9001 - MS THQ HOSPITAL KAROR 301,941 119,928 182,013 60
TRUNK CALL
LL9001 - MS THQ HOSPITAL KAROR A03303-ELECTRICITY 11,510,426 9,163,085 2,347,341 20
LL9001 - MS THQ HOSPITAL KAROR A03901-STATIONERY 409,222 199,985 209,237 51
A03927-PURCHASE OF DRUG
LL9001 - MS THQ HOSPITAL KAROR 5,923,500 5,548,660 374,840 6
AND MEDICINES
A03942-COST OF OTHER
LL9001 - MS THQ HOSPITAL KAROR 23,028,694 3,981,120 19,047,574 83
STORES
A03305-POL FOR
LL9001 - MS THQ HOSPITAL KAROR 3,123,372 649,884 2,473,488 79
GENERATOR
A09701-PURCHASE OF
LL9001 - MS THQ HOSPITAL KAROR 600,000 408,490 191,510 32
FURNITURE AND FIXTURE
A13101-R & M OF
LL9001 - MS THQ HOSPITAL KAROR MACHINERY AND 565,000 414,880 150,120 27
EQUIPMENT
LL9002 - MS THQ HOSPITAL A03202-TELEPHONE AND
440,000 157,101 282,899 64
CHOUBARA TRUNK CALL
LL9002 - MS THQ HOSPITAL
A03303-ELECTRICITY 10,320,000 6,330,943 3,989,057 39
CHOUBARA
LL9002 - MS THQ HOSPITAL A03805-TRAVELLING
734,900 244,485 490,415 67
CHOUBARA ALLOWANCE
A03901-STATIONERY 315,000 157,973 157,027 50
CHOUBARA
LL9002 - MS THQ HOSPITAL A03902-PRINTING AND
1,905,000 260,424 1,644,576 86
CHOUBARA PUBLICATION
LL9002 - MS THQ HOSPITAL A03942-COST OF OTHER
3,276,000 2,804,727 471,273 14
CHOUBARA STORES
A03970-OTHERS 7,574,300 2,176,955 5,397,345 71
CHOUBARA
LL9002 - MS THQ HOSPITAL A09601-PURCHASE OF PLANT
2,250,000 451,600 1,798,400 80
CHOUBARA AND MACHINERY
LL9002 - MS THQ HOSPITAL A13801-MAINTENANCE OF
650,000 177,100 472,900 73
CHOUBARA GARDENS
A13101-R & M OF
MACHINERY AND 500,000 12,800 487,200 97
CHOUBARA
EQUIPMENT
LL9003 - MS DHQ HOSPITAL A03202-TELEPHONE AND
5,400,300 1,962,694 3,437,606 64
LAYYAH TRUNK CALL
LL9003 - MS DHQ HOSPITAL
A03303-ELECTRICITY 59,932,534 33,855,645 26,076,889 44
LAYYAH
A03970-OTHERS 35,609,000 28,558,387 7,050,613 20
LAYYAH
LL9003 - MS DHQ HOSPITAL A03806-TRANSPORTATION
320,000 156,000 164,000 51
LAYYAH OF GOODS (GOVT)
LL9003 - MS DHQ HOSPITAL A03942-COST OF OTHER
23,107,330 21,297,314 1,810,016 8
LAYYAH STORES
LL9003 - MS DHQ HOSPITAL A03918-EXHIBITIONS, FAIRS
150,000 40,590 109,410 73
LAYYAH AND OTHER NATIONAL
LL9003 - MS DHQ HOSPITAL A03807-P.O.L CHARGES
202,396 34,273 168,123 83
LAYYAH A.PLANES H.COPTORS S.CAR
A03901-STATIONERY 1,901,500 782,697 1,118,803 59
LAYYAH
LL9003 - MS DHQ HOSPITAL A03902-PRINTING AND
7,845,000 5,197,338 2,647,662 34
LAYYAH PUBLICATION
LL9003 - MS DHQ HOSPITAL A03305-POL FOR
7,408,144 806,203 6,601,941 89
LAYYAH GENERATOR
Page 25 of 49
Actual
Final
Grant
e on date
LL9003 - MS DHQ HOSPITAL A09701-PURCHASE OF
1,000,000 23,750 976,250 98
LAYYAH FURNITURE AND FIXTURE
A09203-IT EQUIPMENT 550,000 393,974 156,026 28
LAYYAH
LL9003 - MS DHQ HOSPITAL A09404-MEDICAL AND
17,540,000 12,383,123 5,156,877 29
LAYYAH LABORATORY EQUIPMENT
LL9003 - MS DHQ HOSPITAL A09601-PURCHASE OF PLANT
9,300,000 1,403,246 7,896,754 85
LAYYAH AND MACHINERY
LL9003 - MS DHQ HOSPITAL A09410-LIFE SAVING
17,170,000 13,696,100 3,473,900 20
LAYYAH MEDICAL SUPPLIES
A13101-R & M OF
MACHINERY AND 1,450,000 966,110 483,890 33
LAYYAH
EQUIPMENT
LL9003 - MS DHQ HOSPITAL A13201-FURNITURE AND
785,000 0 785,000 100
LAYYAH FIXTURES
A13370-REPAIR &
MAINTNANCE OF BUILDING 3,690,000 1,644,000 2,046,000 55
LAYYAH
& STRU
LL9004 - DISTRICT BLOOD A03202-TELEPHONE AND
195,840 87,286 108,554 55
TRANSFUSION OFFICER LAYYA TRUNK CALL
LL9004 - DISTRICT BLOOD A03902-PRINTING AND
218,400 106,000 112,400 51
TRANSFUSION OFFICER LAYYA PUBLICATION
LL9004 - DISTRICT BLOOD A03805-TRAVELLING
215,520 28,480 187,040 87
TRANSFUSION OFFICER LAYYA ALLOWANCE
LL9004 - DISTRICT BLOOD
A03901-STATIONERY 231,000 66,500 164,500 71
TRANSFUSION OFFICER LAYYA
LL9004 - DISTRICT BLOOD A09701-PURCHASE OF
225,000 0 225,000 100
TRANSFUSION OFFICER LAYYA FURNITURE AND FIXTURE
LL9004 - DISTRICT BLOOD A09404-MEDICAL AND
200,000 13,500 186,500 93
TRANSFUSION OFFICER LAYYA LABORATORY EQUIPMENT
LL9004 - DISTRICT BLOOD A13102-MEDICAL AND
225,000 20,500 204,500 91
TRANSFUSION OFFICER LAYYA LABORATORY EQUIPMENTS
A13101-R & M OF
LL9004 - DISTRICT BLOOD
MACHINERY AND 225,000 103,100 121,900 54
TRANSFUSION OFFICER LAYYA
EQUIPMENT
A03203-TELEX, TELEPRINTER
LL9006 - EDO (HEALTH) LAYYAH 257,000 71,700 185,300 72
AND FAX
A03927-PURCHASE OF DRUG 251,143,00
LL9006 - EDO (HEALTH) LAYYAH 245,530,437 5,612,563 2
AND MEDICINES 0
A03919-PAYMENTS TO
LL9006 - EDO (HEALTH) LAYYAH OTHERS FOR SERVICE 2,201,000 1,981,000 220,000 10
RENDERE
TRUNK CALL
A03805-TRAVELLING
LL9006 - EDO (HEALTH) LAYYAH 2,776,400 2,672,610 103,790 4
ALLOWANCE
A03806-TRANSPORTATION
LL9006 - EDO (HEALTH) LAYYAH 1,350,000 1,040,668 309,332 23
OF GOODS (GOVT)
A03807-P.O.L CHARGES
LL9006 - EDO (HEALTH) LAYYAH 6,349,360 3,494,056 2,855,304 45
A.PLANES H.COPTORS S.CAR
A03305-POL FOR
GENERATOR
A04114-SUPERANNUATION
LL9006 - EDO (HEALTH) LAYYAH 352,000 0 352,000 100
ENCASHMENT OF L.P.R
A09601-PURCHASE OF PLANT
LL9006 - EDO (HEALTH) LAYYAH 217,500 0 217,500 100
AND MACHINERY
LL9006 - EDO (HEALTH) LAYYAH A09203-IT EQUIPMENT 380,000 39,227 340,773 90
A09701-PURCHASE OF
FURNITURE AND FIXTURE
LL9006 - EDO (HEALTH) LAYYAH A13301-OFFICE BUILDINGS 500,000 32,994 467,006 93
A13801-MAINTENANCE OF
GARDENS
LL9006 - EDO (HEALTH) LAYYAH A13001-TRANSPORT 501,000 345,734 155,266 31
LL9006 - EDO (HEALTH) LAYYAH A13101-R & M OF 400,000 126,318 273,682 68
MACHINERY AND
Page 26 of 49
Actual
Final
Grant
e on date
EQUIPMENT
A13201-FURNITURE AND
FIXTURES
LL9008 - DO (HEALTH) LAYYAH
A03303-ELECTRICITY 30,240,000 7,800,676 22,439,324 74
(BHU)
LL9008 - DO (HEALTH) LAYYAH A03942-COST OF OTHER
9,484,000 9,102,299 381,701 4
(BHU) STORES
LL9008 - DO (HEALTH) LAYYAH A03805-TRAVELLING
1,820,000 977,578 842,422 46
(BHU) ALLOWANCE
LL9008 - DO (HEALTH) LAYYAH A03907-ADVERTISING AND
420,000 129,803 290,197 69
(BHU) PUBLICITY
LL9008 - DO (HEALTH) LAYYAH A03806-TRANSPORTATION
2,000,000 228,450 1,771,550 89
(BHU) OF GOODS (GOVT)
A03901-STATIONERY 1,154,500 807,555 346,945 30
(BHU)
LL9008 - DO (HEALTH) LAYYAH A03304-HOT AND COLD
1,000,000 470,146 529,854 53
(BHU) WEATHER CHARGES
LL9008 - DO (HEALTH) LAYYAH A03902-PRINTING AND
3,780,000 1,649,127 2,130,873 56
(BHU) PUBLICATION
LL9008 - DO (HEALTH) LAYYAH A04114-SUPERANNUATION
1,064,000 282,000 782,000 73
(BHU) ENCASHMENT OF L.P.R
LL9008 - DO (HEALTH) LAYYAH A13201-FURNITURE AND
919,500 619,024 300,476 33
(BHU) FIXTURES
A13370-REPAIR &
MAINTNANCE OF BUILDING 1,000,000 0 1,000,000 100
(BHU)
& STRU
LL9009 - THQ HOSPITAL RHC KOT
A03303-ELECTRICITY 8,648,350 6,997,002 1,651,348 19
SULTAN
LL9009 - THQ HOSPITAL RHC KOT A03202-TELEPHONE AND
645,320 224,556 420,764 65
SULTAN TRUNK CALL
LL9009 - THQ HOSPITAL RHC KOT A03805-TRAVELLING
603,000 330,913 272,087 45
SULTAN ALLOWANCE
A03901-STATIONERY 360,557 94,084 266,473 74
SULTAN
LL9009 - THQ HOSPITAL RHC KOT A03902-PRINTING AND
1,070,341 770,847 299,494 28
SULTAN PUBLICATION
LL9009 - THQ HOSPITAL RHC KOT A03942-COST OF OTHER
2,866,136 2,637,715 228,421 8
SULTAN STORES
LL9009 - THQ HOSPITAL RHC KOT A03305-POL FOR
2,691,736 312,358 2,379,378 88
SULTAN GENERATOR
A09203-IT EQUIPMENT 731,596 226,440 505,156 69
SULTAN
LL9010 - SMO RHC CHOWK AZAM 251,960 65,121 186,839 74
TRUNK CALL
LL9010 - SMO RHC CHOWK AZAM A03303-ELECTRICITY 8,287,677 5,211,718 3,075,959 37
A03201-POSTAGE AND
LL9010 - SMO RHC CHOWK AZAM 100,000 0 100,000 100
TELEGRAPH
LL9010 - SMO RHC CHOWK AZAM A03901-STATIONERY 400,260 215,080 185,180 46
A03902-PRINTING AND
LL9010 - SMO RHC CHOWK AZAM 1,152,875 1,050,586 102,289 9
PUBLICATION
A03305-POL FOR
LL9010 - SMO RHC CHOWK AZAM 2,779,580 246,878 2,532,702 91
GENERATOR
A03907-ADVERTISING AND
PUBLICITY
A03918-EXHIBITIONS, FAIRS
AND OTHER NATIONAL
A03927-PURCHASE OF DRUG
AND MEDICINES
STORES
LL9010 - SMO RHC CHOWK AZAM A03970-OTHERS 4,017,546 3,609,910 407,636 10
LL9010 - SMO RHC CHOWK AZAM A09203-IT EQUIPMENT 400,000 67,334 332,666 83
A09601-PURCHASE OF PLANT
LL9010 - SMO RHC CHOWK AZAM 5,438,000 419,441 5,018,559 92
AND MACHINERY
LL9010 - SMO RHC CHOWK AZAM A13101-R & M OF 500,000 45,080 454,920 91
Page 27 of 49
Actual
Final
Grant
e on date
MACHINERY AND
EQUIPMENT
FIXTURES
LL9011 - MS THQ LEVEL HOSPITAL A03202-TELEPHONE AND
343,154 139,005 204,149 59
FATEH PUR TRUNK CALL
LL9011 - MS THQ LEVEL HOSPITAL
A03303-ELECTRICITY 12,318,332 5,338,924 6,979,408 57
FATEH PUR
LL9011 - MS THQ LEVEL HOSPITAL A03305-POL FOR
9,048,856 4,050,852 4,998,004 55
FATEH PUR GENERATOR
LL9011 - MS THQ LEVEL HOSPITAL A03805-TRAVELLING
1,519,600 769,412 750,188 49
FATEH PUR ALLOWANCE
A03901-STATIONERY 921,910 119,542 802,368 87
FATEH PUR
LL9011 - MS THQ LEVEL HOSPITAL A03902-PRINTING AND
2,518,530 648,071 1,870,459 74
FATEH PUR PUBLICATION
LL9011 - MS THQ LEVEL HOSPITAL A03942-COST OF OTHER
6,045,732 1,851,180 4,194,552 69
FATEH PUR STORES
A03970-OTHERS 4,424,386 1,893,578 2,530,808 57
FATEH PUR
LL9011 - MS THQ LEVEL HOSPITAL A09601-PURCHASE OF PLANT
1,000,000 798,033 201,967 20
FATEH PUR AND MACHINERY
LL9011 - MS THQ LEVEL HOSPITAL A09701-PURCHASE OF
400,000 215,277 184,723 46
FATEH PUR FURNITURE AND FIXTURE
LL9011 - MS THQ LEVEL HOSPITAL A09404-MEDICAL AND
6,830,000 1,579,737 5,250,263 77
FATEH PUR LABORATORY EQUIPMENT
LL9011 - MS THQ LEVEL HOSPITAL A13102-MEDICAL AND
600,000 44,520 555,480 93
FATEH PUR LABORATORY EQUIPMENTS
A13101-R & M OF
MACHINERY AND 600,000 450,603 149,397 25
FATEH PUR
EQUIPMENT
LL9012 - SMO RHC JAMAN SHAH A03303-ELECTRICITY 744,631 569,105 175,526 24
A03305-POL FOR
LL9013 - SMO RHC MIRHAN 3,731,955 86,500 3,645,455 98
GENERATOR
LL9013 - SMO RHC MIRHAN A09414-INSECTICIDES 100,000 0 100,000 100
LL9015 - SMO RHC Pahar Pur A03303-ELECTRICITY 1,387,323 809,108 578,215 42
A03305-POL FOR
LL9015 - SMO RHC Pahar Pur 418,592 168,050 250,542 60
GENERATOR
LL9015 - SMO RHC Pahar Pur A13301-OFFICE BUILDINGS 200,000 40,090 159,910 80
A03970-OTHERS 150,000 0 150,000 100
(OTHER)
LL9019 - DO (HEALTH) LAYYAH A03303-ELECTRICITY 1,260,000 0 1,260,000 100
A03805-TRAVELLING
LL9019 - DO (HEALTH) LAYYAH 2,000,000 1,890,422 109,578 5
ALLOWANCE
LL9019 - DO (HEALTH) LAYYAH A03970-OTHERS 1,670,000 1,437,910 232,090 14
STORES
ENCASHMENT OF L.P.R
A13101-R & M OF
LL9019 - DO (HEALTH) LAYYAH MACHINERY AND 1,100,000 234,715 865,285 79
EQUIPMENT
LL9019 - DO (HEALTH) LAYYAH 500,000 378,986 121,014 24
FIXTURES
A03970-OTHERS 100,000 0 100,000 100
(HOSPITAL & DISP)
LL9021 - Deputy District Officer A03805-TRAVELLING
469,600 337,956 131,644 28
(Health) Layyah ALLOWANCE
LL9021 - Deputy District Officer A03807-P.O.L CHARGES
622,440 317,257 305,183 49
(Health) Layyah A.PLANES H.COPTORS S.CAR
LL9024 - ZHO LAYYAH 961,000 469,920 491,080 51
ENCASHMENT OF L.P.R
LL9026 - PROGRAMME DIRECTOR A03805-TRAVELLING
366,400 251,936 114,464 31
(DHDC) LAYYAH ALLOWANCE
LL9026 - PROGRAMME DIRECTOR A03907-ADVERTISING AND 131,250 16,848 114,402 87
Page 28 of 49
Actual
Final
Grant
e on date
(DHDC) LAYYAH PUBLICITY
LL9027 - SMO RHC LADHANA SMO
A03303-ELECTRICITY 712,328 504,153 208,175 29
RHC LADHANA
LL9028 - SMO RHC CHAK NO
A03303-ELECTRICITY 484,470 290,935 193,535 40
110/TDA
LL9029 - SMO RHC CHAK NO 161- A03942-COST OF OTHER
1,765,375 1,575,393 189,982 11
A/TDA STORES
LL9029 - SMO RHC CHAK NO 161- A03805-TRAVELLING
121,300 5,660 115,640 95
A/TDA ALLOWANCE
LL9029 - SMO RHC CHAK NO 161-
A03303-ELECTRICITY 444,631 244,473 200,158 45
A/TDA
LL9029 - SMO RHC CHAK NO 161- A03902-PRINTING AND
445,190 243,801 201,389 45
A/TDA PUBLICATION
LL9029 - SMO RHC CHAK NO 161- A03305-POL FOR
247,242 45,845 201,397 81
A/TDA GENERATOR
LL9602 - CEO HEALTH AUTHORITY A09601-PURCHASE OF PLANT
10,068,000 7,705,930 2,362,070 23
(DEVELOPMENT) LAYYAH AND MACHINERY
722,670,47 217,049,31
Total 505,621,162 43
5 3
Due to weak financial management, the funds were not utilized as per allocation result weak
monitoring of budget matters.
Audit recommends that responsibility may be fixed for defective preparation of budget and its
poor monitoring against the standard instructions besides regularization of the irregularity by the
competent authority.
Para-13 Recovery due to unjustified payment of GST on Store items of Rs- Rs158,798/-
According to bid document para graph No.13.4 “The Bidder is required to offer competitive
price. All prices must include relevant taxes and duties, where applicable. If there is no mention of taxes,
the offered/ quoted price shall be considered as inclusive of all prevailing taxes/duties. The benefit of
exemption from or reduction in the GST or other taxes shall be passed on to the Procuring Agency.”
According to section 153(1)(a) & (b) of Income Tax Ordinance amended vide Finance Act. 2015 read
with Division III of Part III of the First Schedule, the rate of deduction of Income Tax at source will be as
follow:
Detail Tax payer Filer Non Filer
Supply of Goods Company 4% 6%
Person 4.5% 6.5%
Rendering Services Company 8% 12%
Person 10% 15%
During audit of CEO (Health) Layyah for the period 2020-21 it was noticed that The GST
description not mentioned on financial bids i.e (the rate is with or without GST) and the supply order was
also as per financial. But supplier added the GST 17% in bill and claim. The DDO paid the said rate
charged by supplier, which was excess then the rate awarded in violation of above mention criteria. The
detail is as below.
(Amount in Rupees)
G/L
Docum
Acc Document GST
ent Bill Date Supplier Remarks
Descrip No Amount Due
Date
tion
Cost of 01.04.2 1900569301 116,415 16.03.2021 ST 16915 The bid financial bid submitted by supplier for
Other 021 Shaan Rs99500 and the supplier was GST registered but
Stores Dar not mentioned the item as without GST and the
rate mentioned on purchase order was also
Rs99500 but the payment was made for RS116415
Page 29 of 49
instead of Rs99500.
The bid financial bid submitted by supplier for
Rs98000 and the supplier was GST registered but
Cost of TE& TE not mentioned the item as without GST and the
26.05.2 114,660.
Other 1900585439 10.05.2021 Internati 16660 rate mentioned on purchase order was also
021 00
Stores onal Rs98000 vide No.5424 dated 08.05.2021 but the
payment was made for RS114,660 instead of
Rs98000.
19.06.2 114,660.
021 00
Rs98000.
30.06.2 114,660.
021 00
Rs98000.
The bid financial bid submitted by supplier
General store items and the supplier was GST
registered but not mentioned the item as without
Mureed
03.06.2 GST and the rate mentioned on purchase order was
Others 1900540210 59,026 22.05.2021 Printing 8576
021 also the rated quoted in financial bids but the
engency
payment was by adding GST for Rs59026 instead
of Rs50450.Further the purchased order was also
as per financial bid vide No.5400 dated 26.04.2021
11.06.2 Jannat GST and the rate mentioned on purchase order was
Others 1900671171 36,504 20.05.2021 5304
021 Traders also the rated quoted in financial bids but the
11.06.2 Jannat GST and the rate mentioned on purchase order was
Others 1900549349 64,678 20.05.2021 9398
021 Traders also the rated quoted in financial bids but the
The rate as per quotation was Rs3 and the supplier
was GST registered and no mentioned the GST
Printin
and as per Bid document if the detail of GST not
g and 12.06.2 174,000. ST
1900644110 09.06.2021 24000 mentioned the rat will be treated as inclusive GST
publica 021 00 Shandar
but the DDO paid the GST.Further the rate was
tion
charged Rs4 inclusive GST but the Pak enterprises
rate Rs3.5.
Station 11.06.2 307,125. Jannat
1900553447 20.05.2021 44625
ery 021 00 Traders
158798
Due to weak internal financial controls, cause overpayment to suppliers.

Payment of GST to supplier caused loss amounting to Rs 158,798 to Government.
Audit recommends recovery of unjustified payment of GST besides fixing the responsibility on
the person(s) at fault.
Para-14 Payment against medical equipment without installation and without technically
verification - Rs 22.803 million
Page 30 of 49
respect of the expenditure of his own money. As per bidding document, the payment to suppliers would
be made after installation and execution report of the equipment.
During audit of CEO (Health) Layyah for the year 2020-21 it was observed that expenditure to
the extent of Rs.22.803 million was incurred on purchase of bio medical equipment and furniture for up-
gradation of BHU to RHC 110/TDA during 2020-21. Due to following reasons the expenditure was
unauthorized:
1. Most of the invoice/bill no specification was mentioned and nor the detail of accessories was
mentioned on technical bids and nor mentioned on supply order.
2. The installation charges was also included in rate and the same was paid to supplier but till final
date of audit the machinery not installed in some cases even not delivered to RHC-110.
3. The payment was made before getting the working of equipment verified and having installation
and execution report.
4. The payment was made without physical verification of biomedical equipment and furniture by
the bio medical technical persons to verify the quality, specification and accessories attached.
5. After the lapse of considerable most of the items purchased were still in CEO (DHA) store as not
delivered and some were in RHC 110/TDA store still not utilized.
(Amount in Rupees)
Document Document
Date No
CAAP Brando
24.06.2021 1900580548 150,000 27.05.2021 Briogene Germany Cenrtifuge Machine
Alam
24.06.2021 1900674433 249,500 15.06.2021 madix CBM SRL Itly Water Bath
Diskomedical Sucker Machine, Oxigin
Alim UK ,Solvinia , celyendr, refregrator &
24.06.2021 1900590483 341,690 15.06.2021 Madix Local , Local Delivery Table
24.06.2021 1900586542 249,500 19.05.2021 Kasbn M-Trace ECG-Machine 6-Channal
Estern
25.06.2021 5100041098 6,750,000 03.06.2021 Medical Camrague France X-Ray Plant
25.06.2021 5100039088 1,625,786 04.06.2021 G.Med FAMED Poland OT Table
Sajad
25.06.2021 5100039089 686,148 10.06.2021 Enterprises SELF 7 No. of items
Eastern SIARE Itly, Briden OT Light & Anesthesia
25.06.2021 5100039091 3,999,000 04.06.2021 Medical UK Machine
25.06.2021 5100039086 800,000 25.05.2021 Vital Care LED SPA Itly Electro surgical unit
25.06.2021 5100039087 917,280 05.06.2021 TE&TE PEL Pakistan AC pel 1.5 inverters Appex
Thankfull
25.06.2021 5100039090 1,836,000 03.06.2021 Agency LOCAL self FOWLER BED
Royals
25.06.2021 5100039085 2,300,000 11.06.2021 system COPEGA SRL Itly Dental Chairs
Alam
26.06.2021 5100041102 1,365,000 15.06.2021 madix Medlk cone Ultra sound Machine
UROMAX
Netherland,
MEDICINOS
Laithonia,
Human SANYMID ITLY , Microscope, Nebulazer,
Health VITANIX Chemistry Anylizer &
26.06.2021 5100041101 1,044,000 14.06.2021 Care SLOVENIA Hematology
28.06.2021 1900605349 490,000 29-05-2021 For care Fona Dental X-Ray
490000
Due to weak financial controls, expenditure was incurred without observing codal requirements.
Page 31 of 49
The payment without getting the installation and physical verification report from the technical persons
resulted in unjustified expenditure of Rs 22.803 million.
Audit recommends inquiring the matter and fixing responsibility against the person(s) at fault
besides getting the equipment installed and having proper working report for bio medical equipment as
well as physical verification from the technical persons under intimation to Audit.
Para-15 Loss to Government due to non-deduction of income tax- Rs81,399/-
According to section 153(1)(a) & (b) of Income Tax Ordinance amended vide Finance Act. 2015
read with Division III of Part III of the First Schedule, the rate of deduction of Income Tax at source will
be as follow:
Detail Tax payer Filer Non Filer
Supply of Goods Company 4% 6%
Person 4.5% 6.5%
Rendering Services Company 8% 12%
Person 10% 15%
During audit of CEO (Health) Layyah for the period 2020-21 it was noticed that the income tax
amounting to Rs81,399/- on supply of equipment were neither or less deducted at source nor exemption
certificate by income tax department was produced to audit for scrutiny. The detail is as below.
(Amount in Rupees)
Document Document I.Tax I.Tax Less
G/L Acc Description Amount Bill Date Supplier
Date No Due deducted I.Tax
Medical and Sajad
Laboratory Equipment 25.06.2021 5100039089 686,148 10.06.2021 Enterprises 30877 26390 4487
Medical and Thankfull
Laboratory Equipment 25.06.2021 5100039090 1,836,000 03.06.2021 Agency 82620 70615 12005
116,415.0 ST Shaan
Cost of Other Stores 01.04.2021 1900569301 0 16.03.2021 Dar 7566.975 5086 2481
300,105.0 Pak
Cost of Other Stores 29.04.2021 1900598511 0 23.04.2021 enterprises 19506.83 13112 6395
200,070.0 Pak
Cost of Other Stores 29.04.2021 1900567624 0 13.04.2021 enterprises 13004.55 8742 4263
Sajjad
Cost of Other Stores 26.05.2021 1900606335 55,575.00 05.05.2021 Enterprises 8075 3612.375 4463
Pak
Cost of Other Stores 01.06.2021 1900648403 2,220,075 17.05.2021 enterprises 144304 97000 47305
Total 0
Due to weak internal financial controls, income tax was not deducted from the suppliers’ bills
despite non availability of exemption certificate.
Non recovery of income tax caused loss amounting to Rs 81,399 to Government.
Audit recommends recovery of income tax Rs 81,399 at prescribed rate or provision of proof that
the supplier was exempt.
Para-16 Recovery due to less deduction of PST on services-Rs 81,204
According to clarification of Govt of the Punjab Finance Department letter No
RO(TECH) 2-11/2017 dated 28.2.17; PST is not included in MRS Rates. Further according to
Govt of the Punjab finance department clarification letter No PRA/HQ-02/HAC-04/15/4/G dated
4.11.16 As for as incorporation of the Punjab Sales Tax in claim from concerned, a registered
person may be add Punjab Sales tax as applicable rates with grass amount of bill/tax invoices. In
case the service provider is not registered person as PRA, department/withholding agent shall
deduct Punjab Sales tax from the payments due to the unregistered service provider/contractor.
Page 32 of 49
During audit of CEO(DHA) Layyah, for the financial year 2020-21, it was observed that
the service providers submitted their bills by adding the amount of Provincial Sales Tax i.e (bill
of service+PST) which were not deducted as per above quoted letter. Due to which the Govt.
sustain a loss of Rs 81,204 on account of withholding tax as detailed below. In some cases the
amount of PST deducted were deposited in FBR as GST instead of PST in PRA Punjab.
(Amount in Rupees)
Document Less
Document No Gross Amount Bill Date Supplier Cargo PST Due PST DOA
Date Deduction
SNS
11.12.2020 1900051775 39,556 19.11.20 Pak Enterpris Cargo 6329 1091 5238
SNS
SNS
SNS
SNS
SNS
SNS
SNS
SNS
SNS
SNS
SNS
SNS
SNS
Total 26604971398
Due to weak internal financial controls, PST was not deducted from the suppliers’ bills despite
non availability of exemption certificate.
Non recovery of PST caused loss amounting to Rs81,304 to Government.
Audit recommends recovery of PST amounting to Rs 81,304 at prescribed rate or provision of
proof that the supplier was exempt.
Para-17 Unjustified payment of salaries to drivers without performance of duty- Rs 4.705
million
According to Rule 9 of the Punjab District Authorities(Accounts) Rules 2017, in case any loss
accrues to the District Authority through negligence of person or employee, he shall be personally
responsible on his part and shall be liable to make good the loss.
During audit of CEO(Health) Layyah for the period 2020-21 it was noticed that the ambulances
of the following hospitals were permanently shifted to the Punjab Emergency Service (Rescue 1122)
during 2016-17. However, it was noted from budget book that the drivers have been working in the
hospitals and were not shifted and their pay was being drawn out of cost centres of District Health
Authority Layyah. The para was also raised during audit year 2020-21. However no action has been taken
Page 33 of 49
so far. Non transfer of driver to the rescue department resulted in useless expenditure of Rs4.705 million
on account of pay and allowances to the drivers. The detail is as below:
(Amount in Rupees)
Cost
Cost Center Description Amount
P.No. Name BS Center
30624554 AKBAR ALI 8 LL9014 MS Trauma Center Fateh Pur (Trama 598,657
30624583 NAZIR AHMED 7 LL9009 THQ HOSPITAL RHC KOT SULTAN 529,603
30625050 ANWAR ELAHI MALIK 7 LL9003 MS DHQ HOSPITAL LAYYAH 338,683
30625061 MUHAMMAD ASGHER 5 LL9003 MS DHQ HOSPITAL LAYYAH 358,616
30625645 HAMEED AKHTAR 4 LL9003 MS DHQ HOSPITAL LAYYAH 385,607
30625691 SHAHID MEHMOOD 7 LL9003 MS DHQ HOSPITAL LAYYAH 508,063
30709342 KHALID MEHMOOD ALVI 6 CY9016 RHC KOT QAZI 510,881
30759313 ASIF HUSSAIN 6 LL9011 MS THQ LEVEL HOSPITAL FATEH PUR 375,779
31801569 ABBAS RAZA 4 LL9003 MS DHQ HOSPITAL LAYYAH 253,196
31885775 IMRAN AHMAD 4 LL9012 SMO RHC JAMAN SHAH 318,632
31891981 MUHAMMAD ISHFAQ 4 LL9001 MS THQ HOSPITAL KAROR 252,668
31894617 ABDUL GHAFOOR 4 LL9015 SMO RHC Pahar Pur 275,552
Total 4,705,937
Due to weak internal financial controls, salaries were paid without performing duties.
The payment of salaries without performing duties resulted in unjustified payment of Rs 4.705 million.
Audit recommends fixing of responsibility besides the matter may be taken with the Rescue
Department for shifting of salary or any other useful way for utilization of their services.
Para-18 Unauthorized provision of supplementary Grants- Rs2,032,000
According to Government of Punjab Finance Department notification No.FD.SO(GOODS)44-

4/2016 dated 09.08.2019, Departments shall take all possible measures to remain within the budgetary
allocations to minimize the incidence of supplementary grants. Furthermore, the request for
supplementary grants, if unavoidable, shall require approval of the provincial cabinet/Standing
Committee of the Cabinet on Finance and Development (SCCFD).
During audit of CEO(DHA) Layyah, it was noticed that during financial year 2019-20, heavy
amount of Rs2,032,000 were provided to various DDOs through supplementary grant without approval of
the necessary forum as quoted vide above referred letter. Furthermore, out of said supplementary grants
various DDOs could not utilized the funds and heavy amount was lapsed which depicted that
supplementary grants were given without dire need. The detail is given below:
(Amount in Rupees)
Major Budget Supplementary
Sub Detail Function Descriptio Object Detail Object Description Grant Budget
073103 - Tehsil Headquarter A04114-SUPERANNUATION
Hospital A04 ENCASHMENT OF L.P.R 342,000 1,200,000
074120 - Others(other health
facilities & prevent A03 A03407-RATES AND TAXES -125,000 150,000
073105 - Basic Health A04114-SUPERANNUATION
Units/Dispensaries/Clinincs A04 ENCASHMENT OF L.P.R 599,000 282,000
073104 - Ruler Health Centres A03 A03942-COST OF OTHER STORES 1,365,375 400,000
2,032,000
Audit is of the view that due to weak financial management, the unauthorized supplementary
grants were provided.
Page 34 of 49
Audit recommends fixing of responsibility besides regularization of matter from competent
authority.
Para-19 Un-authorised expenditure of previous year Liability-Rs132,860
According to rule 17.18 of PFR Vol.I, expenditure incurred in one year, should not be left over to
be met out of the budget for the next year.
Contrary to above, it was noticed during the course of audit of the accounts of CEO(DHA)
Layyah for the period 2020-21 that expenditure to the extent of Rs132,860 as per detail given below,
pertaining to the previous year was met out budget of the current financial year for the expenditure. The
detail is given below:
(Amount in Rupees)
Document Date Document No Amount Paid to Claim Period Head
05.12.2020 1900021831 25,740 Adnan Kamal 01 & 02.2020 TA/DA
29.12.2020 1900111510 24,000 Adnan Kamal 10,7 -2019 TA/DA
28.01.2021 1900149363 33,040 M.Ashraf Driver Dalla Vacine 06..2020 TA/DA
16.02.2021 1900171157 50,080 Adnan Kamal 12..2019 TA/DA
132860
Audit is of the view that due to weak financial management, liabilities were paid from the current
budget allocation without observing codal requirements.
The payment of liabilities from current budget allocation resulted in unauthorized expenditure.
Audit recommends fixing the responsibility on the person(s) responsible for making payments
against old liabilities and also same may be got verified from District Accounts Office that amounts
against these bills were not already drawn and regularization of the same from Finance Department.
Para-20 Excess drawl of TA/DA Rs51,655/-
According to Govt. of Punjab Travelling Allowance Rule 3.7(b)

Transfer Grant-
Civil Servant possessing a family: One months pay
Civil Servant not possessing a family: Half months pay
Further According to Govt. of Punjab Travelling Allowance Rule 3.8 “subject to
provision of ruel 3.13 a civil servant is entitled under clause (b) of rule 3.6 to the cost of
transportation of his personal effects not exceeding the following maxima:-
Grade: If possessing a family Maunds If not possessing a

family
Maunds
I 120 4500 Kg 60 2250 kg
During audit of CEO(DHA) Layyah for the financial year 2020-21, it was observed that
following officers and official claimed TA/ DA more than the admissibility as the transfer grant
without family shifting is ½ of basic pay allowed but as per TA/DA bill no family was shifted
Page 35 of 49
but the full pay was drawn. Further in some cases Rs10 per km was claim and drawn but no
proof of ownership was produced and nor the special permission for used of personal car was on
record.
(Amount in Rupees)
Document Due in
Vr. No. Amount Description Drawn Recover
Date KM/Daily
M.Rashid Claim Rs 67310 as
full basic instead of 1/2 as no
18.01.2021 1900081306 78,110 33655 67310 33655
faimaly member shifted from
M.Garh to Layyah
M.Rashid Claim Rs10 as
personal car instead of 2.5 local
transport total 2400 Km without
18.01.2021 1900096534 62,080 6000 24000 18000
approval from higher authority
and proof of ownership of
personal car.
3800177
91310
Total 840
Audit is of the view that due to weak financial management, TA/DA was overpaid.
The payment of TA/DA at higher rate resulted in overpayment of Rs 51,655.
Audit recommends fixing of responsibility besides recovery of Rs 51,655 from concern under intimation
to audit.
Para-21 Doubtful payment on account of POL-Rs 225,940
According to rule 2.33 of the PFR Vol-I, every Government servant should realize fully and clearly that
he will be held personally responsible for any loss sustained by Government through fraud or negligence on his
part.
in the below mentioned cases, the POL amounting to Rs225,940 was drawn and shown consumed against
the given below vehicles. The expenditure was doubtful due to the following reasons.
1- Said vehicles were not designated to any officer. It was shown that vehicles remained under use
of various officers/officials without proper justification. It shows that only POL was shown
drawn and misused.
2- No mpg of the vehicles were on record to verify the consumption of POL.
3- No office orders and tour notes/tour diaries of the officers/officials was on record.
4- The log book was never signed by the driver concern and in most of the cases i.e july & august
2020 the meter reading was tempered which show that the POL was misappropriated and the
reading was adjusted to show the use of POL.
(Amount in Rupees)
Document Document Vehicle Liters
G/L Acc Description Date No Amount Period/Month Name DrawN
P.O.L Charges A.planes H.coptors
29.09.2020 1900127323 205,665 7.2020 LYG 1013 1985
S.Cars M/C (Govt)
P.O.L Charges A.planes H.coptors
10.11.2020 1900087873 20,275 9.2020 LYG 10-13 192
S.Cars M/C (Govt)
Total 225,940
Page 36 of 49
Due to weak internal controls, the vehicles were used without proper proof and
justification.
The incurring of expenditure without observing codal formalities resulted in doubtful
payment of Rs 225,940
Audit recommends fixing of responsibility on the person at fault besides regularization of
expenditure under intimation to Audit.
Para-22 Non-forfeiture of performance guaranty- Rs387,137
According to the frame work contract ,agreement signed between CEO (H) and firms clause 10,
wherein supplier fails to make delivery as per designed contract and purchase order with in stipulated
time specified in the schedule of requirement, the amount of performance Guaranty / Security to the
extent of non delivered portion of the supplies shall be forfeited.
During audit on the accounts of CEO Health Layyah it was observed that supply orders were
issued to the following suppliers for purchase of medicines during 2020-21. But said suppliers failed to
supply the medicines even lapse of considerable time due to which patients suffered for facility of
important medicines. But CEO Health neither forfeited performance guaranty / security for Rs 387,137 of
the firms nor firms were got blacklisted. Due to non forfeiture of performance guarantee / security, Govt.
sustained loss.
(Amount in Rupees)
PQ Total Approved Total Name of PO
Generic Name Dated E.Mony
Inq Quantity Rate Amount Firm No
Amoxicillin (trihydrate)
5000 3.19 15950 ICI 5109 11/3/2021 319
21 Capsules/tablets 250mg
Azithromycin Capsules/Tab
27000 8.47 228690 Wilshir 5194 17.03.21 4574
42 250mg
Azithromycin Capsules/Tab
118000 14.24 1680320 Wilshir 5194 17.3.21 33606
276 500mg
46 Betamethasone Cream 0.1% 15500 26.5 410750 Atco 5275 25.3.21 8215
GSK
Captopril Tablet 25mg 53000 6.25 331250 PAKIST 5288 29.3.21 6625
53 N
55 Carbamazepine Tablets 200 mg 32000 3.4 108800 Novartis 5277 25.3.21 2176
Cefixime Suspension
14000 78.86 1104040 Wilshir 5194 17.3.21 22081
280 200mg/5ml
Diclofenac (Sodium) Injection
88000 8.57 754160 Wilshir 5194 17.3.21 15083
101 75mg in 3 ml Ampoule
MUNA
Ferrous salt + Folic Acid
1010000 0.88 0 WAR 5398 26.4.21 0
Capsule/Tablets
119 PHR
126 Glimepiride Tablets 2mg 195000 1.83 356850 Wilshir 5194 17.3.21 7137
Ipratropium Bromide Nebulizing Chiesi
10500 39.75 417375 8348
145 Solution Pharma
BARRE
Levofloxacin Tablet 250mg 185000 4.58 847300 5329 2.4.21 16946
153 T
Metoclopramide (hydrochloride)
35000 1.05 36750 GSK 5288 29.3.21 735
169 Tablets 10mg
Metronidazole (Benzoate) Syrup
71000 53.4 3791400 Lisko 5077 9/3/2021 75828
170 200 mg / 5ml
174 Metronidazole Tablets 400 mg 265000 1.84 487600 Sanofi 5163 16.03.21 9752
177 Misoprostol Tablets 200mcg 78000 6.53 509340 Wilshir 5194 17.3.21 10187
Page 37 of 49
PQ Total Approved Total Name of PO
Generic Name Dated E.Mony
Inq Quantity Rate Amount Firm No
181 Multivitamins (Tab) 138000 2.85 393300 Abbot 5274 25.3.21 7866
231 Ringer’s Lactate IL 9% (500ml) 0 31.85 0 0
37 Ascorbic Acid 500mg tab. 30000 2.68 80400 ABBOT 5396 24.4.21 1608
Chlorpheniramine maleate
640000 0.3 192000 GSK 5397 24.4.21 3840
74 Tablets 4 mg
213 Polygeline 3.5% Infusion 500ml 1600 404.67 647472 SANOFI 5393 24.4.21 12949
Bacitracin Zinc Eye Ointment 6500 23.5 152750 GSK 5397 24.4.21 3055
214 10000IU/g + 500IU/g
Bacitracin Zinc Ointment 7400 57.65 426610 GSK 5397 24.4.21 8532
215 10000IU/g + 500IU/g
Sulfamethoxazole +
Trimethoprim D/S Tablets 0 4.48 0 GSK 5397 24.4.21 0
244 800mg+160mg
Sulfamethoxazole +
trimethoprim D/S Susp 400mg 16600 47 780200 GSK 5397 24.4.21 15604
245 + 80mg/5ml
Valproic acid (as sodium) Syrup
350 130 45500 ABBOT 5396 24.4.21 910
260 250mg/5ml
265 Vitamin B Complex Tablets 62000 4.3 266600 ABBOT 5396 24.4.21 5332
Salbutamol (Sulfate) 100
micrograms and beclomethasone 1850 168 310800 GETZ 5395 24.4.21 6216
278 50mcg inhaler
Catgut Chromic, Size 1,30mm,
9500 195.83 1860385 SMS 5385 20.4.21 37208
17 ½ Circle RB Needle
Catgut Chromic, Size2/0 ,30mm,
3240 183.33 593989.2 SMS 5385 20.4.21 11880
19 1/2 Circle Round Body needle
Nasogastric tube (all sizes)
7800 57.65 449670 8993
47 Sterile Packs
Poly propylene Size 1, 40mm
2340 147.92 346132.8 SMS 5385 20.4.21 6923
49 1/2 circle RB Needle
Poly propylene, Size 2/0, 30mm
2140 108 231120 SMS 5385 20.4.21 4622
50 1/2 circle RB Needle
Poly propylene, Size 2/0,60mm
900 149.58 134622 SMS 5385 20.4.21 2692
51 Straight Cutting needle (SCN)
6 Albendazole Tablets 200mg 18000 10 180000 3600
Amoxicillin (trihydrate)
19 40000 10 400000 8000
Capsules/tablets 1000 mg
Ampicillin Glass Vial, Injection
30 500 32 16000 320
250 mg (as sodium salt)
Anti D immunoglobulin
31 75 4500 337500 6750
(human) Single dose vial
32 Atenolol Tablet 25mg 308000 1.4 431200 8624
Total 387137
Due to weak financial management, the bid security was not forfeited and firms were not black
listed.
The non-forfeiture of bid security and black listing of firms resulted in loss amounting to
Rs387,137 to government.
Audit recommends forfeiture of earnest money and getting the firms black listed under intimation
to audit.
Para-23 Non recovery of cost of samples from the suppliers bills-Rs48,960
Page 38 of 49
According the Frame Work Contract finalized by CEO AHA Layyah for the year 2020-21, the
cost of the samples and lab test shall be borne by the supplier which may be deducted from its final bill or
deposited in the government treasury.
medicine samples valuing Rs48,960 were sent to Drug Testing Lab Multan out of the CEO(Health) stock.
The additional samples were not provided by the supplier which resulted in loss to Government. The
detail is below:
(Amount in Rupees)
Issued
S/
Name of medicines Supplier Quantity Rate Amount
N
for DTL
Insulin comp 70/30 Novo Nordisk Pharma (Pvt) Ltd, 113 Shahrah e Iran,
1 40 404 16160
Injection 100 IU/ml Clifton Karachi
Insulin NPH Injection 100 Novo Nordisk Pharma (Pvt) Ltd, 113 Shahrah e Iran,
2 40 410 16400
IU/ml Clifton Karachi
Insulin Regular Injection Novo Nordisk Pharma (Pvt) Ltd, 113 Shahrah e Iran,
3 40 410 16400
100 IU/ml Clifton Karachi
Total 0
Due to weak financial management, cost of samples was not recovered from the suppliers.
Non recover of cost of sample from supplier bills resulted in loss of Rs 48,960.
Audit recommends that the cost of samples should be got recovered from the suppliers concerned
and deposited into Government treasury under intimation to audit.
Para-24 Non recovery of Penalty from the suppliers bills impose due to less shelf life-
Rs128,975
According to the condition “condition of contract” III (iii)(i) the lower limit of the shelf life must
be upto 80% and 70%with imposition of 1% penalty charges of actual shortfall in shelf life below
prescribed limit for locally manufactured and important medicines respectively.
During audit on the account of CEO (Health) Layyah it was observed that supply orders for
purchase of “Erythropoietin4000-5000 I.U Injection” medicines was placed to “Roche” during the 2020-
21. But it was noted that shelf life of batch No. H0714H04 valuing Rs12,897,500/- were 66.67%
remaining as manufacturing date 08.2020 , expiry date 08.2022 and medicines received on 25.03.2021.
However, the amount was paid to the supplier vide document 5100009039 dated 09.6.2021 without
deduction of penalty of Rs128,975(12,897,500x1%). It is further noticeable that the said medicine was
shown as distributed to various centres without DTL clearance.
Due to weak financial management, penalty due to late supply was impose on supplier bills.
Non imposition of penalty resulted in loss amounting to Rs 128,795.
Audit recommends that the amount of penalty should be got recovered from the suppliers
concerned and deposited into Government treasury under intimation to audit.
Para-25 Unauthorized incurrence of transportation charges without advertisement-

Rs1,040,668
Page 39 of 49
According to rule 9 of Punjab Procurement Rules 2014 amended, Govt. of the Punjab
vide S&GAD notification dated 17.08.2020 , a procuring agency shall announce in an appropriate
manner all proposed procurement for each financial year and shall proceed accordingly without any
splitting or regrouping of the procurement so planned. The annual requirements thus determined would be
advertised on PPRA website in case of over two hundred thousand rupees to three million rupees.
During audit on the accounts of CEO(DHA) Layyah it was observed that detailed below
expenditure amounting to Rs1,040,668 was incurred on account of transportation charges regarding
shifting of medicines from MSD Lahore to CEO(DHA) Layyah during financial year 2020-21. The
expenditure was incurred without advertising on PPRA website, which depict that the expenditure was
incurred uneconomically.
Document
Document Date No Gross Amount Supplier Cargo
11.12.2020 1900051775 39,556 Pak Enterprises SNS Cargo
11.12.2020 1900123134 39,556 -do- SNS Cargo
11.12.2020 1900069796 38,628 -do- SNS Cargo
11.12.2020 1900087932 39,556 -do- SNS Cargo
11.12.2020 1900069797 39,556 -do- SNS Cargo
11.12.2020 1900123135 39,556 -do- SNS Cargo
11.01.2021 1900127831 31,610 -do- SNS Cargo
16.02.2021 1900164448 58,500 -do- SNS Cargo
16.02.2021 1900164446 58,500 -do- SNS Cargo
16.02.2021 1900172132 87,750 -do- SNS Cargo
16.02.2021 1900164447 87,750 -do- SNS Cargo
16.02.2021 1900171158 30,000 -do- SNS Cargo
01.04.2021 1900544338 58,500 -do- SNS Cargo
01.04.2021 1900583352 59,250 -do- SNS Cargo
01.04.2021 1900596339 55,050 -do- SNS Cargo
01.04.2021 1900568301 58,500 -do- SNS Cargo
01.04.2021 1900596340 34,150 -do- SNS Cargo
12.06.2021 1900635190 40,600 -do- SNS Cargo
12.06.2021 1900608216 60,900 -do- SNS Cargo
12.06.2021 1900635189 37,700 -do- SNS Cargo
17.06.2021 1900663372 45,500 -do- SNS Cargo
1040668
Due to weak financial management, expenditure was incurred without observing procurement
rules.
Non observance of codal requirements resulted in unauthorized expenditure of Rs 1,040,668.
Audit recommends fixing responsibility on the person(s) at fault besides regularization of
expenditure from the competent authority.
Para-26 Unauthorized incurrence of Expenditure without advertisement-Rs 583,746

According to rule 9 of Punjab Procurement Rules 2014 amended, Govt. of the Punjab vide
S&GAD notification dated 17.08.2020 , a procuring agency shall announce in an appropriate manner all
proposed procurement for each financial year and shall proceed accordingly without any splitting or
regrouping of the procurement so planned. The annual requirements thus determined would be advertised
on PPRA website in case of over two hundred thousand rupees to three million rupees.
During audit on the accounts of CEO(DHA) Layyah it was observed that detailed below
expenditure amounting to Rs583,746 was incurred on account of store item i.e stationary,
printing & Pena flax etc during 2020-21. The expenditure was incurred without advertising on
PPRA website, which depict that the expenditure was incurred uneconomically.
Page 40 of 49
(Amount in Rupees)
Document Document
G/L Acc Description Amount Bill Date Supplier
Date No
Printing and publication 12.06.2021 1900644110 174,000 09.06.2021 ST Shandar
Others 11.01.2021 1900128913 73,359 10.11.2020 Malik Traders
Purchase of Furniture and Al-Hamd wood
Fixture 06.10.2020 1900059241 73,200 26.08.2020 workshop
Advertising and Publicity 01.04.2021 1900544333 50,600 13.03.2021 Panaflax
Total 0
Due to weak financial management, expenditure was incurred without observing procurement
rules.
Non observance of codal requirements resulted in unauthorized expenditure of Rs 583,746.
Audit recommends fixing responsibility on the person(s) at fault besides regularization of
expenditure from the competent authority.
Para-27 Unjustified payments to anaesthesia trainees –Rs1.981 million
As per Rule 2.33 of PFR Vol-I, every government servant should realize fully and clearly that he
would be held personally responsible for any loss sustained by the government through fraud or
negligence on his part.
During audit of CEO Health Layyah, it was observed that Rs2.490 million were drawn during
2019-20 against the training charges of Anesthesia trainees (lumpsum Rs30,000 per month to each
Doctor). As per condition of Health Department vide letter dated 13.02.17, said Doctors were required to
sign a Bond to serve 3 years after completion of training. But neither the said Bond was on record nor the
duty roster of Doctors which show that the said Doctors has been performing duty as anaesthetist after
completion of training was produced to audit. Further, income tax was not deducted from the bill due to
which Government has to sustained loss. The detail is given below;
(Amount in Rupees)
Document
Date Document No Amount Paid to Period of Payment
16.01.2021 1900112345 270,000 Dr,Muhammad Arif Sarfraz 09.3.2020 to 8.12.2020
12.06.2021 1900546477 600,000 Dr. Asama Tahir 21.4.19 to 21.12.20
14.06.2021 1900559334 281,000 Dr,Muhammad Arif Sarfraz 01.7.2020 to 11.4.21
19.06.2021 1900593256 720,000 Dr. Hafiz Affan Bin Aziz 15.4.19 to 14.4.21
26.06.2021 1900554612 110,000 Dr.Asma Tahir 1.1.2021 to 20.4.21
Total 9502366024
Due to weak internal financial controls, training charges were paid to anethesia trainee without
signing of bond.
The payment of training charges without observing codal requirements resulted unjustified
payment of Rs1, 981,000.
Page 41 of 49
Audit recommends proof on Bond must be obtained / provided besides the recovery of income
tax amount.
Para-28 Misclassification of expenditure- Rs753,831
According to Rule 5(2)(i) of District Authorities (Budget) Rules 2017, the Head of Office is
responsible for ensuring that funds allotted were spent on the activities for which the money was
provided.
During audit on the accounts of CEO Health Layyah, for the financial year 2020-21, it was
observed that expenditure of Rs753,831 was incurred on purchase of detailed blow items but the same
was not charged to proper classified which resulted in misclassification of expenditure. The expenditure
was charged to irrelevant head to utilize the budget. The detail is given below.
(Amount in Rupees)
Object Relevant
Document Date Document No Amount Bill Date Supplier Items
Head Head
Cartage
A03942 05.12.2020 1900076440 25,272 27.10.2020 Pak enterprises A13101 printer
A03942 22.03.2021 1900566027 37,440 26.2.2021 ST Shaan Dar A09701 Iron Rack
Purchased
A03942 22.03.2021 1900616011 62,010 11.03.2021 ST Shaan Dar computer
A09701 Steel AL
A03942 25.03.2021 1900595054 37,440 20.02.2021 ST Shaan Dar Amari
A09701 Iron Gate for
Corona
A03942 25.03.2021 1900675084 30,069 08.2.2021 Pak enterprises Vaccine
A09701 Steel Alamari
A03942 25.03.2021 1900630090 74,880. 22.03.20121 ST Shaan Dar 2
A09701
A03942 25.03.2021 1900675085 26,325. 03.03.2021 ST Shaan Dar wood almari
A03942 01.04.2021 1900569301 116,415 16.03.2021 ST Shaan Dar AC
A03942 26.05.2021 1900585439 114,660 10.05.2021 TE& TE International A09601 AC
Total 0
Due to weak internal control the DDO made the payment without observing codal formalities.
Non observance of codal requirements resulted in unauthorized expenditure of Rs 753,831.
The amount under observation may be got regularized with the sanction of competent authority
under intimation to audit.
Para-29 Non production of GST return- Rs778,519
According to Government of Pakistan (Revenue Division) CBR (Sales Tax and Federal
Excise Wing) letter No. 4/2-STB/207)PT) dated 13-8-2007, Government / Department making
purchase of goods liable to sales tax shall withhold sales tax @ 3% of the value of supply while
remaining 14% of the sales tax shall be paid to supplier and withheld amount of 3% will be
deposited by the government organization/ department itself.
During audit on the accounts of CEO(DHA) Layyah for the financial year 2020-21, it was
observed that DDO made payment to different suppliers regarding purchase of various items but neither
the GST invoices Rs778,519 were verified nor were sales tax return cum payment challans shown to audit
and the chances that the same was not deposited by supplier, which resulted in loss to govt. as detailed
below.
(Amount in Rupees)
Page 42 of 49
Documen Document Total/ Due GST paid
G/L Acc Description Amount Bill Date Supplier GST DOA
t Date No GST to Supplier
Medical and Laboratory 22.06.202 Sajjad
1900679579 69,500 20.05.2021 11815 2363 9452
Equipment 1 Enterprises
Medical and Laboratory 23.06.202 Royals
1900679636 34,400 11.06.2021 5848 999 4849
Equipment 1 system
Medical and Laboratory 24.06.202 Murred
1900666498 53,390 16.05.2021 9096 1551 7545
Equipment 1 Printing
Medical and Laboratory 24.06.202
1900553680 50,666 15.06.2021 Al_Muyz 8613.22 1472 7141
Equipment 1
Medical and Laboratory 25.06.202 Sajad
5100039089 686,148 10.06.2021 116645.2 19939 96706
Equipment 1 Enterprises
Medical and Laboratory 25.06.202 Thankfull
5100039090 1,836,000 03.06.2021 312120 53354 258766
Equipment 1 Agency
01.04.202 ST Shaan
Cost of Other Stores 1900569301 116,415.00 16.03.2021 16915 3993 12922
1 Dar
29.04.202 Pak
1 enterprises
29.04.202 Pak
1 enterprises
26.05.202 Sajjad
1 Enterprises
01.06.202 Pak
Cost of Other Stores 1900648403 2,220,075 17.05.2021 322575 64515 258060
1 enterprises
22.03.202 ST Shaan
Cost of Other Stores 1900616011 62,010 11.03.2021 9010 1802 7208
1 Dar
12.06.202
Printing and publication 1900644110 174,000 09.06.2021 ST Shandar 24000 4800 19200
1
11.01.202 Malik
Others 1900128913 73,359 10.11.2020 10659 2132 8527
1 Traders
29.04.202 Pak
Others 1900596638 63,952 23.04.2021 9292 1858 7434
1 Enterprises
09.06.202 Pak
Others 1900686057 74,412 dateless 10812 2162 8650
1 Enterprises
11.06.202 Jannat
Others 1900549349 64,678 20.05.2021 9398 1879 7519
1 Traders
Total 778519
Due to weak financial management, the GST invoices/returns were not obtained from the
suppliers.
Non production of GST return resulted in unjustified payment of GST amounting to Rs 778,519.
Audit recommends that the amount of Rs 778,519 pointed out may be recovered from concerned
and deposited into the Government Treasury under intimation to audit.
Para-30 Loss due to non deduction of GST – Rs3.297 million
According to Government of Pakistan (Revenue Division) CBR (Sales Tax and Federal
Excise Wing) letter No. 4/2-STB/207)PT) dated 13-8-2007, Government / Department making
purchase of goods liable to sales tax shall withhold sales tax @ 3% of the value of supply while
remaining 14% of the sales tax shall be paid to supplier and withheld amount of 3% will be
deposited by the government organization/ department itself.
During audit of the accounts of CEO (DHA) Layyah for the financial year 2020-21, it was
observed that DDO made payment to different suppliers regarding purchase of various items but neither
the GST RS3.297 million were nor deducted at source or not paid to supplier on medical equipment.,
which resulted in loss to govt. as detailed below.
(Amount in Rupees)
GST paid
G/L Acc Document Document Total/ Due
Amount Bill Date Supplier GST DOA to
Description Date No GST
Supplier
Medical and
Laboratory 24.06.2021 1900580548 150,000 27.05.2021 Briogene 25500 0 25500
Equipment
Page 43 of 49
GST paid
G/L Acc Document Document Total/ Due
Amount Bill Date Supplier GST DOA to
Description Date No GST
Supplier
Medical and
Alam
Laboratory 24.06.2021 1900674433 249,500 15.06.2021 42415 0 42415
madix
Equipment
Medical and
Alim
Laboratory 24.06.2021 1900590483 341,690 15.06.2021 58087.3 0 58087
Madix
Equipment
Medical and
Laboratory 24.06.2021 1900586542 249,500 19.05.2021 Kasbn 42415 0 42415
Equipment
Purchase of
Estern
Plant and 25.06.2021 5100041098 6,750,000 03.06.2021 1147500 0 1147500
Medical
Machinery
Medical and
Laboratory 25.06.2021 5100039088 1,625,786 04.06.2021 G.Med 276383.6 0 276384
Equipment
Medical and
Eastern
Laboratory 25.06.2021 5100039091 3,999,000 04.06.2021 679830 0 659891
Medical
Equipment
Medical and
Laboratory 25.06.2021 5100039086 800,000 25.05.2021 Vital Care 136000 0 136000
Equipment
Medical and
Royals
Laboratory 25.06.2021 5100039085 2,300,000 11.06.2021 391000 0 391000
system
Equipment
Medical and
Alam
Laboratory 26.06.2021 5100041102 1,365,000 15.06.2021 232050 0 232050
madix
Equipment
Medical and Human
Laboratory 26.06.2021 5100041101 1,044,000 14.06.2021 Health 177480 0 177480
Equipment Care
Medical and
MED
Laboratory 28.06.2021 1900605350 149,500 02.05.2021 25415 0 25415
Impex
Equipment
Medical and
29-05-
Laboratory 28.06.2021 1900605349 490,000 For care 83300 0 83300
2021
Equipment
3297437
Due to weak financial management, the GST invoices/returns were not obtained from the
suppliers.
Non deduction of GST from supplier bills resulted in loss amounting to Rs 3.297 million.
Audit recommends that the amount of Rs3.297 million may be recovered from concerned and
deposited into Government Treasury under intimation to audit.
Para-31 Non-production of vouched accounts- Rs818,605

According to Section 14 (2)(b) of the Auditor General’s (Functions, Powers and
Terms and Conditions of Service) Ordinance, 2001 read with Section 115(5)(d) of the PLGO
2001, the officials shall afford all facilities and provide record for audit inspection and comply
with request for information in as complete a form as possible and with all reasonable
expedition.
During audit of the accounts of CEO(DHA) Layyah for the period 2019-20 it was
noticed that bill for non-salary expenditure amounting to Rs258,445 (Table-A) and salary
expenditure amounting to Rs560,160 (Table-B) were drawn during 2019-20, but vouched
Page 44 of 49
accounts to verify the authenticity of expenditure was not produced to audit. It resulted non
production of vouched account. The detail is as below:
(Amount in Rupees)
G/L Acc Description Document Date Document No Amount
Travelling allowance 06.10.2020 1900049303 51,850
258445
(Table-B)
P.No. Name BS Designation Cost Center Head Amount
30608011 MASOOD AHMAD 18 LL9006 Adjustment House Rent 35,964
30608011 -do- 18 LL9006 Adj Conveyance Allowance 20,645
30608011 -do- 18 LL9006 Adjustment Medical All 10,492
30608011 -do- 18 LL9006 Adj Qualification Allowan 41,290
30608011 -do- 18 LL9006 Adj Adhoc Relief All 2018 29,157
30608011 -do- 18 LL9006 Adj Basic Pay 291,572
30608011 -do- 18 DEPUTY LL9006 Adj Health Prof. Allow 41,290
30608011 -do- 18 DRUGS LL9006 Adj Adhoc Relief All 2016 20,067
30608011 -do- 18 CONTROLLER LL9006 Adj Adhoc Relief All 2017 29,157
31586642 AKMAL RASHID 1 LL9006 Adj Adhoc Relief All 2017 1,330
31586642 -do- 1 LL9006 Adj Basic Pay 13,297
31586642 -do- 1 LL9006 Adj Integrated All 2005 523
31586642 -do- 1 LL9006 Adj. Risk Allowance 1,742
31586642 -do- 1 LL9006 Adjustment Medical All 1,742
31586642 -do- 1 SENATORY LL9006 Adj Conveyance Allowance 2,073
31586642 -do- 1 WORKER LL9006 Adjustment House Rent 1,553
560,160
Grand Total (258445+560160)= 818,605
Due to weak managerial controls, the auditable record was not produced for scrutiny.
Audit recommends fixing of responsibility on the person(s) at fault beside provision of record at
earliest for audit scrutiny.
Para-32 Loss to Govt. due to non issuance of licence to pharmacies and medical stores- Rs13,000
As per Chapter III clause 23 (1) (C) of Drugs Act, 1976 No person shall himself or by any other
person on his behalf sell any drug except under, and in accordance with the conditions of, a license issued
under this act. Furthermore as per Sr. 7 in Rule 20 (6) after clause (b) of amended notification issued by
Government of the Punjab Health Department No. SO (DC) 814/2008dated 02-02-2010,pharmacy or
medical store shall be allowed except and in accordance with the provisions of these rules. Further
according to Notification No-SO (DC) 814/92 (53) P-II dated 16.07.2007 issued by Government of the
Page 45 of 49
Punjab Health Department Sr 15 (2) (a&b) Three thousand rupees for a license of a pharmacy and two
thousand rupees for a license of medical store and two thousand rupees for renewal of a license of a
pharmacy and one thousand rupees for renewal of a license of a medical store for two years was charged.
During audit scrutiny of the record of CEO (Health) Layyah for the period 2020-21 it was noticed
that as per detail given below pharmacies and medical stores were conducting their business un-
authorizedly in the area of District Layyah without any license in violation of above quoted rules. No
attention was paid towards registration and monitoring of these pharmacies and medical stores while
Drug Inspectors were appointed in District due to which Government sustained a loss to the extent of
Rs13000 during 01.07.20 to 30.06.21 on account of license and renewal fee. Further due to non
registration of said points, the provision of standard medicine to community could not be ensured.
(Amount in Rupees)
Town License Valid
TID M/S Name M/S Address Prop. Name Recovery
Name No Upto
M/S New 07-322-
FATEH PUR ROAD CHAK NO.339/TDA 3/2/20
28134 Layyah Khatak Medical 0103- Hayat Ullah
TEHSIL & DISTRICT LAYYAH 21
Store 028134M 1000
Mr.MUHAM
07-322-
M/S AH NEAR THAL HOSPITAL LAYYAH CITY MAD 5/4/20
42283 Layyah 0103-
PHARMACY TEHSIL & DISTRICT LAYYAH KHAWAR 21
042283P
AYUB 1500
M/S
07-322- Mr.MUHAM
BISMILLAH NEAR KHAN DI HATTI OPP. GOLRA 6/12/2
42826 Layyah 0103- MAD JAVED
MEDICAL SHARIF SUPER STORE LAYYAH 021
042826M IQBAL
STORE 1000
M/S EHSAN 07-322-
MULTAN ROAD, JAMAN SHAH TEHSIL & Mr.SAIF 1/29/2
39377 Layyah MEDICAL 0103-
DISTRICT LAYYAH ULLAH 021
STORE 039377M 1000
Mr.MUHAM
07-322-
M/S AH NEAR THAL HOSPITAL LAYYAH CITY MAD 4/5/20
42283 Layyah 0103-
PHARMACY TEHSIL & DISTRICT LAYYAH KHAWAR 21
042283P
AYUB 1500
M/S
07-322- Mr.MUHAM
BISMILLAH NEAR KHAN DI HATTI OPP. GOLRA 6/12/2
42826 Layyah 0103- MAD JAVED
MEDICAL SHARIF SUPER STORE LAYYAH 021
042826M IQBAL
STORE 1000
Mr.MUHAM
Karor 07-322-
M/S AL HAMD ADDA QAZI ABAD TEHSIL KAROR MAD 6/18/2
42872 Lal-e- 0105-
PHARMACY DISTRICT LAYYAH ASGHAR 021
Son 042872P
ALI 1500
M/S ALVI 07-322-
NEAR PUL ANGRA LAYYAH CITY Mr.KASHIF 6/13/2
43534 Layyah MEDICAL 0103-
TEHSIL & DISTRICT LAYYAH ZEESHAN 021
STORE 043534M 1000
Mr.MUHAM
07-322-
M/S MASTOI JANUBI BAZAR LAYYAH CITY TEHSIL & MAD JAVED 6/28/2
43237 Layyah 0103-
PHARMACY DISTRICT LAYYAH IQBAL 021
043237P
KHAN 1500
M/S
KOT ADU RAOD ADDA IJAZ ABAD 07-322- Mr.MUHAM
MELOWANA 6/13/2
43274 Layyah JAMAN SHAH TEHSIL & DISTRICT 0103- MAD
MEDICAL 021
LAYYAH 043274M ISMAIL
STORE 1000
M/S NEW
07-322- Mr.MUHAM
SAMTIAH KAROR ROAD ADDA KALU CHOWK 6/10/2
43039 Layyah 0103- MAD
MEDICAL TEHSIL & DISTRICT LAYYAH 021
043039M ARSLAN
STORE 1000
Total 13000
Due to weak internal financial controls, no action was taken against pharmacies and medical
stores who conducting their business un-authorizedly
Non issuance of licence to pharmacies and medical store resulted loss amounting to Rs13,000.
Page 46 of 49
Audit recommends fixing of responsibility on the persons at fault besides recovery of amount
from pharmacies and medical stores.
Para-33 Loss to govt. due to non registration of health care establishment and hospitals -Rs
760,000
According to Punjab Health Care Commission Act, 2010 which has a Law since August,
2010 as clarified vide letter No. PHC/L&A/2012/27 dated 21 st May, 2012 by the Punjab Health Care
Commission which was circulated by Govt. of the Punjab, Health Department vide leter No. SO(H&D)7-
6/2011(HCCA)(P) dated 25th June, 2012, it is mandatory for all health care establishments/hospitals to be
registered and licensed with Punjab Health Care Commission (PHC). All EDOs (Health) in Punjab have
been directed to ensure that administrative control is applied on the prescribed forms for registration/
provincial licensing to Punjab health Care Commission.
During audit of CEO (Health) Layyah, it was noticed that the following hospitals/ clinics
were working in District Layyah during 01.07.20 to 30.06.21 without getting registration/ license from
the Punjab health Care Commission. CEO Health did not take any serious action for the registration of
Clinics/Hospital with PHC due to which Govt. Sustained loss of Rs 760,000 on account of Registration
Fee. Audit para was also raised during 2019-20 but no compliance has been shown to audit and nor the
relevant record to verify the registration/renewal was produced.
Doctor's Name Hospital Address Registration Fee
Dilawar Hussain 102 TDA Clinic of Doctor 10,000
Ilahi Bakhsh 109 TDA Clinic 10,000
M Shahid 116-B TDA Clinic of Doctor 10,000
Ameer M 125-B TDA/125-B TDA 10,000
M Arshad 360 TDA 10,000
M Ashraf Shoua Shoua Clinic 10,000
Ameer Sumra Sumra Hospital 10,000
Suria Habib Suria Hospital 10,000
Ameer Hussain Ward No.11 10,000
Mehboob Hussain Ward No.5 Karor 10,000
Suria Jabeen Ward No.5 Karor 10,000
Jal-ul-Din Ward No.7 10,000
M Hussain Khan Ward No.7 10,000
Alamgir Perveez Bodla Ward No.8 10,000
Irshad Sheikh Bakht Bhari Hospital 10,000
Dr. Ghulam Mustafa Noman Medical Center 10,000
Dr. M Yahya Qadir Ali Hospital 10,000
Dr. Qaisar Clinic TDA Colony 10,000
Dr. Sher Ali Layyah T.B Clinic 10,000
Dr.Ishtiaq Shafi Clinic 10,000
Dr. Tasleem Tasleem Clinic 10,000
Dr. Mustafa Gilani Ali Clinic 10,000
Dr. Aftab Aftab Clinic 10,000
Dr. Shafiq-Ur-Rehman Hard Care Center Clinic 10,000
Dr. Faqeer Hussain Shah Jone Hospital 10,000
Elahi Bakhsh Kazmi Chowk Clinic 10,000
Dr. Khadim Hussain Khadim Clinic 10,000
Dr. Attiq-Ur-Rehman Khan Clinic 10,000
Dr. Ramzan Wander Khadija Surgical Center 10,000
Dr. Gulzar Sirati Layyah Specialist 10,000
Dr. Habib Ullah Ali Hospital 10,000
Dr. Ghulam Abbas Ahmad Hospital 10,000
Malik
Dr. Khalid Mahmood Maryam Hospital 10,000
Dr.M.Afzal Khan Merani Hospital 10,000
Dr. Muzaffar Hussain Mualla Clinic 10,000
Allah Ditta Shah Pur Clinic 10,000
Dr. Muhammad Aslam Shahbaz Clinic 10,000
Dr. Saima Batool Yousaf Abad 10,000
Dr. Zafar Ahsan Zafar Clinic 10,000
Page 47 of 49
Doctor's Name Hospital Address Registration Fee
Dr. Junaid Junaid Hospital 10,000
Dr. Farid Khawja Farid Clinic 10,000
Dr. Bhatti Bhatti Clinic 10,000
Dr. Azam Azam Hospital 10,000
Dr. Khadeja Khadeja Medical Center 10,000
Dr. Ali Ali Surgical Hospital 10,000
Dr. Zeenat Zeenat Hospital Layyah 10,000
Dr. Azam Al-Shifa Surgical Hospital 10,000
Dr. Shahid Mansoor National Surgical Hospital 10,000
Dr. Ahmad Al Hussain Surgical Hospital kot 10,000
sultan
Dr. Jalal Jalal Hospital Karor 10,000
Dr. Asiya Asiya Memorial Hospital 10,000
Dr. Shahid Ali Hospital Mianwali road fateh pur 10,000
Dr. Salim Saleem Hospital Baloch terminal ly 10,000
Dr. Alamgeer Bodla Bodla hospital 10,000
Dr. Jalaluddin Jalal Hospital 10,000
Dr. M. Hussain Husain Clinic 10,000
Dr. Khalid Mah Noor Hospital 10,000
Dr. Suraya Sagani Hospital 10,000
Dr. Mehboob Mehboob Clinic Karor City 10,000
Dr. Habeeb Habib Clinic Karor City 10,000
Dr. Suraya Suryia Hospital Karor City 10,000
Dr. Ab. Sattar Al Shafey Hospital Fatehpur 10,000
Dr Aasia Asia memorial 10,000
Dr. Khalid Marrium Hospital Fateh pur 10,000
Dr. Saleem Sheikh Maryam Hospital Layyah City 10,000
Dr Ramzan Sumra Sumra Hospital 10,000
Dr. Yahya Qader Hospital Layyah City 10,000
Doctor Complex chowk azam 10,000
ali surgical hospital chowk azam 10,000
Qureshi hospital chowk azam 10,000
talha hospital chowk azam 10,000
suriya children hospital chowk azam 10,000
junaid hospital chowk azam 10,000
Dr Lubna Batool Doctors Hospital Layyah 10,000
Al Shahbaz Hospital Ladhana 10,000
Al Mahrooz Hospital P Jagi 10,000
Total 760000
Due to weak internal financial controls no action was taken against hospitals/ clinics were
working in area.
Audit recommends strict disciplinary action against the unregistered clinics, hospitals besides
recovery of fee as early as possible.
(Part-II)
Ordinary paras
According to rule 49 of the Punjab District Authorities (Accounts) Rules 2017, the
Principal Accounting Officer shall be responsible for internal control and internal audit of District
Authority.
Page 48 of 49
During course of audit of CEO(DHA) Layyah for the period 2019-20 it was noticed that
no internal audit of District Health Authority was conducted and no internal controls were formulated to
have check in discharge of duties by the DHA functionaries.
Audit recommends that the internal audit system should be formulated to examine the
effectiveness and applicability of internal controls.
During audit scrutiny it was noticed that Bank Reconciliation statement of DDO Account,
pension accounts was not maintained. Un-reconciled bank account may be reconciled.
During the course of audit it was observed that Govt. dues on the account of various heads were
shown deposited in to Govt. treasury but same were not got verified from the District Accounts Officer
concerned. Needful may please be done invariably to ascertain the correctness of amounts credited to
Govt. account
Para-37 Non-disposal of newspapers/unserviceable items

Unserviceable items and waste of newspaper should be disposed of through auction, but during
the course of audit it was noted that said items were not be disposed off and amount received may be
deposited into Government Treasury under intimation to audit.
(Part-III)
Audit Note.
No test audit note was issued during the course of audit.
General Remarks.
Subject to the foregoing paragraphs the maintenance of accounts were found satisfactory.
Audit Officer
Office of the Regional Director Audit
(Distt. Govts.) D.G.Khan
Page 49 of 49

AIR CEO Health Layya AY 2021-22

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AIR CEO Health Layya AY 2021-22

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AUDIT AND INSPECTION REPORT ON THE ACCOUNTS OF CHIEF EXECUTIVE OFFICER

(DISTRICT HEALTH AUTHORITY) LAYYAH FOR THE YEAR 01-07-2020 TO 30-06-2021

No. of Audit Para’s outstanding =06

PERIOD OF AUDIT 2015-2016

PERIOD OF AUDIT 2016-2017

Para No.01 Un-authorized expenditure Rs262,228 due to misuse of Government vehicles.

PERIOD OF AUDIT 2017-2018

PERIOD OF AUDIT 2018-2019(Update on (27.07.2021)

PERIOD OF AUDIT 2019-2020

Para-1 Un-authorized payment of medicines without DTL report- Rs 6.715 million

Mr. Dr. Ameer Abdullah 01-07-2020 to 30.06-2021

Document Total Approve Total

The CEO (DHA) acknowledged the observation without remarks.

Audit recommends fixing of responsibility on the person(s) at fault besides investigation of

Document Date Document No Amount Period/Month Rate Desial/Petrol Liters

Para-08 Unjustified increased in Budget & Expenditure of POL Rs1,262,344

Para-10 Unauthorized Local Purchase of Medicines-Rs12.805 million

Due to weak internal financial controls, cause overpayment to suppliers.

According to Government of Punjab Finance Department notification No.FD.SO(GOODS)44-

Para-20 Excess drawl of TA/DA Rs51,655/-

According to Govt. of Punjab Travelling Allowance Rule 3.7(b)

Grade: If possessing a family Maunds If not possessing a

I 120 4500 Kg 60 2250 kg

Para-25 Unauthorized incurrence of transportation charges without advertisement-

Para-26 Unauthorized incurrence of Expenditure without advertisement-Rs 583,746

Para-31 Non-production of vouched accounts- Rs818,605

Para-35 Non reconciliation of bank account and cashbook

Para-36 Non verification of deposits

Para-37 Non-disposal of newspapers/unserviceable items

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