AIR THQ Rojhan FY 2020-21

AUDIT AND INSPECTION REPORT ON THE ACCOUNTS OF TEHSIL
HEADQUARTER HOSPITAL ROOJHAN DISTRICIT RAJANPUR FOR THE PERIOD

01-07-2020 to 30-06-2021
Section- I
Last Audit
The last audit reports were reviewed with the following results.
PERIOD OF AUDIT 1990-2005
No. of Observation outstanding = 22
No. of Observation settled = Nil
No. of Observation pending = 22
Para No. 1 Non recovery of house rent allowance including 5% maintenance charges Rs.325538
Para kept pending
Para No. 2 Non production of General Sales Tax Invoices Rs.109582
Para kept pending
Para No.3 Irregular payment of house rent Rs.8370 to Mr. Abdul Khalique Lab Assistant
Para kept pending
Para No. 4 Non-production of Income Tax at source Rs.1856.32
Para kept pending
Para No. 5 Irregular reimbursement of Medical Charges Rs.11794.08 to Mr. Lal Baloch cook
Para kept pending
Para No. 6 Non-deposit of Hospital Receipts into Govt. treasury Rs.38373
Para kept pending
Para No. 7 Irregular payment of Rs.15925 made to employee on account of Dress & Washing Allowance
Para kept pending
Para No. 8 Non-recovery of 5% maintenance wages from officer/officials residing in Govt. Accommodation Rs.60770
Para kept pending
Para No. 9 Non-recovery of electricity charges amounting to Rs.61500
Para kept pending
Para No. 10 Blockade of Govt. money due to purchase of /drawn of medicine in excess of requirement costing Rs.--
Para kept pending
Para No. 11 Non-deduction of GP fund advance Rs.97400
Para kept pending
Para No. 12 Un-authentic payment of Rs.318568 without obtaining APR Rs.---
Para kept pending
Para No. 13 Unauthorized payment of electricity bill Rs.130000
Para kept pending
Para No. 14 Non-accountal of material costing Rs.26634
Para kept pending
Para No. 15 Non-maintenance of allotment pool register of residential accommodation
Para kept pending
Para No. 16 Non-surrendering of anticipated savings Rs.4761820
Para kept pending
Para No. 17 Extravagant expenditure paid to Mr. Abdul Latif dawasas without performing duties
Para kept pending
Para No. 18 Non-conducting of physical verification of stores & stocks
Para kept pending
Para No. 19 Non obtaining of cash security
Para kept pending
Para No. 20 Internal Audit
Para kept pending
Para No. 21 Improper maintenance of service books
Para kept pending
Para No. 22 Non recovery of GP fund Advances. Rs.119000
Para kept pending
Para No. 23 Irregular release of Advertisement for Rs.10000
Para kept pending
Para No. 24 Non-disposal of un serviceable stores
Para kept pending
Para No. 25 Non-production of attendance record
Para kept pending
Para No. 26 Non-comparison of schedules of payments with cash book
Para kept pending
Para No.27 Physical verification of stores
Para kept pending
Para No.28 Cash Security
Para kept pending
Para No. 1 Rush of expenditure in the month of June of medicines purchase Rs.790299
Para kept pending
Para No. 2 Unjustified provision of additional funds in the month of May 2006 Rs.1234845
Para kept pending
Para No. 3 Non-deposit of hospital receipts in to Govt. treasury Rs.76930
Para kept pending
Para No. 4 Non accountal of POL costing Rs.22278
Para kept pending
Para No. 5 Irregular purchase of medicine (Catgut & silk) in excess of requirement Rs.69210
Para kept pending
Para No. 6 Irregular purchase of stationery and printing in excess of requirement Rs.98636
Para kept pending
Para No. 7 Non recovery of 5% maintenance wages from officer/officials residing in Govt. Accommodation Rs.36798
Para kept pending
Para No. 8 Non recovery of electricity charges Rs.19800
Para kept pending
Para No. 9 Purchase of X-Ray films without floating tender Rs.180652
Para kept pending
Para No. 10 Irregular expenditure on repair of vehicle Rs.151788
Para kept pending
Para No. 11 Irregular purchase of recurring items Rs.89965
Para kept pending
Para No. 12 Loss to Govt. Rs. 49595 due to damages of X-Ray films
Para kept pending
Para No. 13 Non deposit of Sales Tax into Govt. treasury Rs.62958.45
Para kept pending
Para No. 14 Irregular payment of contingent bills Rs.69782
Para kept pending
Para No. 15 Overcharges of Rs.22935 on account of purchase of different items.
Para kept pending
Para No. 16 Expenditure beyond competency without calling tenders Rs.580954
Para kept pending
Para No. 17 Unpaid draft of Rs.195750 of medicines purchase
Para kept pending
Para No. 18 Non production of draft Rs.19067
Para kept pending
Para No. 19 Non-surrendering of savings Rs.6471321
Para kept pending
Para No. 20 Actual payees receipt not obtained Rs.1283801
Para kept pending
Para No. 21 Physical verification of stores
Para kept pending
Para No. 22 Internal Audit
Para kept pending
Para No. 23 Non auction of old newspapers
Para kept pending
Para settled in SDAC meeting = 01
Para No. 1 Irregular expenditure on maintenance and repair of building Rs.100000
Para kept pending
Para No. 2 Blockage of govt. funds Rs.280370
Para kept pending
Para No. 3 Non-recovery of penal rent from unauthorized occupant Rs.59112
Para kept pending
Para No. 4 Non recovery of electricity bill/AC charges from the officers/officials residing in Govt. accommodation.
Rs.36300
Para kept pending
Para No. 5 Unjustified expenditure on account of pay & Allowances to a Cook Rs.95,028
Para kept pending
Para No. 6 Late Deposit of Govt. receipt into Govt. Treasury Rs.63616
Para settled in SDAC meeting held on 9,10.06.2009 at Rajanpur
Para No. 7 Non-deposit of Medicolegal fee into Govt. Treasury Rs.9360
Para kept pending
Para No. 8 Non verification of G.S.T. paid Rs.10702
Para kept pending
Para No. 9 Non-recovery of 5% maintenance charges Rs.21560
Para kept pending
Para No. 10 Loss to Govt. due to Non award of canteen and cycle stand
Para kept pending
Para No. 11 Non obtaining of schedule of payments/ defective maintenance of cash book
Para kept pending
Para No. 12 Irregular payment of integrated allowance recovery of Rs.7200
Para kept pending
Para No. 13 Irregular clearance of outstanding liabilities Rs.1530
Para kept pending
Para No. 14 Non verification of deposits in to Govt. treasury
Para kept pending
Para No. 15 Non-conducting of physical verification of stock & stores
Para kept pending
Para No. 16 Cash security
Para kept pending
Para No. 2 Non-recovery of penal rent form the unauthorized occupant of M.S Residence Rs.35460
Para kept pending
Para No. 3 Unauthorized payment of Hard Area Allowance recovery of Rs.336000
Para kept pending
Para No. 4 Non deposit Govt. Share for issuance of Medicolegal certificate and recovery of Rs.21870
Para kept pending
Para No. 5 Non recovery of residential electricity charges Rs.28500
Para kept pending
Para No. 6 Non deposit of hospital receipts into Govt. treasury Rs.28695
Para kept pending
Para No. 7 non recovery of liquidated damages Rs.54975
Para kept pending
Para No. 8 Unauthorized issuance of Lab. Items to sheikh Ziad Hospital Rs.570000
Para kept pending
Para No. 10 Expenditure on purchase of bedding clothing Rs.48009 without floating tenders
Para kept pending
Para No. 11 Payments without acknowledgments
Para kept pending
Para No. 12 Non-disposal of Newspapers/unserviceable items
Para kept pending
Para No. 13 Internal control and monitoring system
Para kept pending
Para No. 14 Cash Security
Para kept pending
Para No. 15 Bank reconciliation statement not obtained
Para kept pending
Para No. 16 Physical verification of stores
Para kept pending
Para No. 1 LOSS TO GOVT. DUE TO PURCHASE OF MEDICINE ON HIGHER RATES RS 145,190
Para kept pending
Para No. 2 PURCHASE WITHOUT ADVERTISEMENT RS 722,189
Para kept pending
Para No. 3 UNAUTHORIZED PURCHASE OF MEDICINE ON RATE CONTRACT OF PREVIOUS YEAR RS
1.658 MILLION
Para kept pending
Para No. 4 NON RECOVERY OF DIESEL CHARGES FROM THE STAFF RS 158,296
Para kept pending
Para No. 5 LOSS TO GOVT. ON ACCOUNT OF PAY AND ALLOWANCES WORTH RS 84,646
Para kept pending
Para No. 6 LOSS DUE TO PAYMENT OF INADMISSIBLE HEALTH SECTOR REFORM/HARD AREA
ALLOWANCE RS 270,000
Para kept pending
Para No. 7 LOSS TO GOVT. DUE TO PURCHASE OF POL AT HIGHER RATES THAN THE RATES FIXED
BY OGRA RS 86,367
Para kept pending
Para No. 8 Misclassification of Expenditure Rs 187,825
Para kept pending
Para No. 9 Unauthorized Expenditure of Advertisement and Publicity Rs 20,000
Para kept pending
Para No. 10 EXPENDITURE OVER AND ABOVE BUDGET RS 230,700
Para kept pending
Para No. 11 RECOVERY OF UNAUTHORIZED PAYMENT OF CONVEYANCE ALLOWNACE DURING
LEAVE RS 10,360
Para kept pending
Para No. 12 UNAUTHORIZED PAYMENT OF ALLOWANCES RS 30,108
Para kept pending
Para No. 13 UNJUSTIFIED PAYMENT AGAINST PREVIOUS LIABILITIES RS 726,721
Para kept pending
Para No. 14 NON RECONCILIATION OF DDO ACCOUNT
Para kept pending
Para No. 15 PHYSICAL VERIFICATION OF STORES
Para kept pending
Para No. 16 INTERNAL AUDIT
Para kept pending
Para No. 17 NON DISPOSAL OF NEWSPAPERS/ UNSERVICEABLE ITEMS
Para kept pending
Para No. 18 NON VERIFICATION OF DEPOSITS
Para kept pending
Para No. 19 NON RECEIPT OF SECURITY DEPOSIT FROM THE SUPPLIERS
Para kept pending
Para No. 20 UNAUTHENTIC QUALITY ASSURANCE MEASURES OF MEDINCE.
Para kept pending
Para No.01 Recovery of Over payment of 50% Adhoc allowance-2010 and 15% Adhoc Allowance-2011 Rs 109,224
Para kept pending
Para No.02 Recovery of Unauthorized Payment of Unattractive Area Allowance/ HSRA/CA Rs 534,520
Para kept pending
Para No.03 Recovery of Un-authorized withdrawal of Conveyance Allowance and HRA by employees residing in Hospital
Colony Rs 775,248
Para kept pending
Para No.04 Non deduction of Group Insurance, Benevolent Fund and GPF from the pay of Permanent Employees Rs 198,252
Para kept pending
Para No.05 Non-Deposit of Government Receipt Rs 32,950
Para kept pending
Para No.06 Purchase of Medicine on Higher Rates than adjacent District and Loss to Govt. Rs 205,540
Para kept pending
Para No.07 Non Recovery Of Liquidated Damages Rs 28,069
Para kept pending
Para No.08 Purchase of Stores without advertisement worth Rs 763,638
Para kept pending
Para No.09 Doubtful consumption issuance of Medicine Insulin Regular/Mixtard Rs 51,975
Para kept pending
Para No.10 Non receipt of Security Deposit from the Suppliers
Para kept pending
Para No.11 Un-authentic Quality Assurance Measures of Medicine
Para kept pending
Para No.12 Internal Audit and Monitoring System.
Para kept pending
Para No.1 Un-authorized payment of Social Security Benefit after Regularization – Rs123,120
Para kept pending
Para-No-2 Unauthorized Purchase of Medicines through Rate Contract - Rs3.203 Million
Para kept pending
Para No.3 Purchase of Medicines Without Fresh Tendering and DTL Reports Rs 1.073 million
Para kept pending
Para No -4 Purchase of Stores without advertisement Worth Rs 2.570 millions
Para kept pending
Para No.5 Non-supply of medicines worth Rs 3.658 million and Non-Forfeiture Of Security Deposit Rs 190,268
& Black Listing Of Defaulting Suppliers
Para kept pending
Para No.6 Unjustified purchase of Medicine without requirement valuing Rs 1.203 million
Para kept pending
Para No.7 Payment of inadmissible special allowance worth Rs 1.152 million
Para kept pending
Para. No 8 Purchase Of Medicines on Higher Rates Rs 45720/-
Para kept pending
Para No-9 Misappropriation due to Unjustified rate of X-Ray Rs 94,525
Para kept pending
Para No.10 Loss To Government Due To Non Deduction Of Discount Against Local Purchase Of Medicines Rs
27,171/-
Para kept pending
Para No-11 Un-Authorized Clearance Of Outstanding Liabilities Worth Rs.401,031/-
Para kept pending
Para No.12 Un-Authorized Drawl Of Practice Compensatory Allowance /NPA due to inadmissible allowance
Rs64,000
Para kept pending
Para No.13 Un-authorized incurrence of expenditure on repair of Vehicles Rs 250,010
Para kept pending
Para No-14 Non Recovery Of Liquidated Damages Rs14,302
Para kept pending
Para No. 15 Overpayment due to payment of higher rates of POL than notified by OGRA Rs 66,714
Para kept pending
Para No.16 Unjustified expenditure of POL due to doubtful entries in the log book of Ambulance Rs636,928
Para kept pending
Para No.17 Un-authorized withdrawal of Health Risk Allowance Rs 720,000
Para kept pending.
Para No.18 Unauthorized Payment of salary without extension of contract period worth Rs 810,534
Para kept pending
Para kept pending
Para No.20 NON-RECONCILIATION OF DDO ACCOUNT.
Para kept pending
Para No.1 Overpayment due to irregular drawl of adhoc relief allowance RS2.936 million
Para kept pending.
Para No.2 Unauthorized Purchase of Medicines through Rate Contract Rs8.898 Million
Para kept pending.
Para No.3 Doubtful consumption/issuance of Medicine Insulin Regular/Mixtard Rs 330,378
Para kept pending.
Para No.4 Purchase of Stores without Advertisement Rs699,724
Para kept pending.
Para No.5 Non-supply of medicines and Non-Forfeiture Of Security Deposit Black
Listing Of Defaulting Suppliers Rs881,000
Para kept pending.
Para No.6 Unjustified purchase of Medicine without Requirement Rs90,060
Para kept pending.
Para No.7 Payment of inadmissible Special/Clothing Allowance Rs1.507 Million
Para kept pending.
Para No.8 Purchase Of Medicines on Higher Rates Rs763,675
Para kept pending.
Para No.9 Loss due to Purchase of X-Rays at Higher Rates Rs120,150
Para kept pending.
Para No.11 Un-Authorized Drawl Of Practice Compensatory Allowance /NPA due to inadmissible
Allowance Rs130,000
Para kept pending.
Para No.12 Un-authorized incurrence of expenditure on repair of Vehicles Rs130,225
Para kept pending.
Para No.13 Un-authorized withdrawal of Health Risk Allowance Rs558,000
Para kept pending.
Para No.14 Loss due to issuance/shifting of medicines near to expire Rs584,730
Para kept pending.
Para No.15 Loss due to Local Purchase of Medicine for outdoor Patients Rs170,330
Para kept pending.
Para No.16 Recovery of Unauthorized Drawl of Health Sector Reform Allowance during
General Duty Rs200,000
Para kept pending.
Para No.17 Recovery of Unauthorized Payment of Conveyance Allowances to the employees residing
within work premises Rs337,388
Para kept pending.
Para No.18 Loss on account of House Rent Allowance Rs172,956
Para kept pending.
Para No.19 Purchase of Medicines Without Fresh Tendering Rs13,000
Para kept pending.
Para kept pending.
Para No.21 Non-reconciliation of DDO account.
Para kept pending.
(District Govt. Period 07-2015 to 12-2016)
Para No.01 Recovery of Unauthorized Payment of Conveyance Allowances to the
employees residing within work premises Rs500,000
Para stands for compliance.
Para No.02 Loss on account of House Rent Allowance Rs285,650
Para stands for compliance
Para No-03 Recovery of Unauthorized Drawl of Health Sector Reform Allowance
during General Duty Rs176,000
Para No-04 Overpayment due to payment of higher rates of POL than notified by
OGRA Rs128,713
Para No-05 Non deposit of hospital receipts into Government treasury Rs 41,220/-
Para No-06 Misappropriation on account of POL Rs214,078
Para No-07 Non proof of consumption of POL Rs228,462
Para No-08 Doubtful and Unjustified Drawl on account of POL for Generators and
Vehicle Rs5.342 Million.
Para No-09 Recovery due to unjustified payment of salary of Rs26,124/-
Para No-10 Misclassification of expenditure Rs516,590
Para No-11 Unauthorized inclusion of sales tax in electricity bills Rs359,575/-
Para No-12 Misappropriation On account of Bedding/clothing Valuing Rs 180,000/-
Para No-13 Double Drawl on account of Repair of Iron Bed Rs 135,000/-
Para No-14 Loss due to non-recovery of withholding tax on services Rs234,731/-
Para No-15 Non /less deduction of income tax- on services Rs154,047
Para No-16 Less Deduction Of Income Tax- Rs 60,598
Para No-17 Uneconomical purchase of Lab Items/Medicines of Rs341,855 and Loss to government due to
non deduction of discount against local purchase of medicines RS41,023/-
Para No-18 Uneconomical and Doubtful purchase of Medicines of Rs1,650,637
Para No-19 Non-production of record for drawal of arrear of pay & allowances Rs2.685 million
Para No.20 Un-Authorized Payment Of Previous Years Liabilities Worth Rs661,135/-.
Para No-21 Misappropriation on account of repair of machinery and equipment’s worth
Rs.920,100/-.
Para No-22 Unauthorized expenditure without tender advertisement worth Rs2,104,889
Para No-23 Non-production of vouched account Rs3.004 Million
Para No-24 Non accountal of stores Chances of misappropriation worth Rs2.125 million
Para No-25 Unauthorized Drawl Of Inadmissible Allowances Rs215,304/-
Para No-26 Overpayment of Rs634,117/- due to irregular drawl of adhoc relief allowance-2010.
Para No-27 Un-Authorized Drawl Of Practice Compensatory Allowance /NPA due to
inadmissible Allowance Rs144,000
Para No-28 Un-authorized incurrence of expenditure on repair of Vehicles Rs470,439
Para No-29 Unjustified payment of Salaries without verification of Degrees/Academic Record Rs4.831
million
(District Education Authority Period 01-2017 to 06-2017)
Para No.30 Recovery of Unauthorized Payment of Conveyance Allowances to the
employees residing within work premises Rs100,000
Para No-31 Recovery on account House Rent Allowance & Maintenance charges Rs89,840
Para No-32 Non recovery of conveyance allowance during leave Rs17,388/-
Para No-33 Recovery of Unauthorized Drawl of Health Sector Reform Allowance during
General Duty Rs48,000
Para No-34 Unjustified payment of Salaries without verification of Degrees/Academic
Record Rs3.449 million
Para No-35 Overpayment Due To Payment Of Higher Rates Of POL Than Notified By OGRA Rs42,139
Para No-36 Unauthorized inclusion of sales tax in electricity bills Rs32,810/-
Para No-37 Non-obtaining of performance guarantee from suppliers – Rs260,209/-
Para No-38 Doubtful Drawl on account of POL for Generators and Vehicle Rs2.106 Million.
Para. No-39 Loss due to non recovery of withholding tax on services Rs23,280/-
Para No-40 Non /less deduction of income tax- on services Rs15278
Para No-41 Doubtful / Uneconomical purchase of Medicines of Rs1,459,239
Para No-42 Unauthorized expenditure without tender advertisement worth Rs1,563,264
Para No-43 Overpayment of Rs26,775/- due to irregular drawl of adhoc relief allowance-2010.
Para No-44 Less Deduction Of Income Tax- Rs104403
Para No-45 Un-Authorized Drawl Of Practice Compensatory Allowance /NPA due to
inadmissible Allowance Rs28,000
Para No.47 Non-Reconciliation Of DDO Account.

Para No.01. Non deposit of cost of films/ x-ray fee- RS 45,606/-

Para No-02. Unauthorized drawl of inadmissible allowances Rs1.249 million.
Para No.03. Non recovery mess, uniform allowance and nursing allowance during leave on full pay
RS120,600/-
Para No-04. Purchase of medicines without fresh tendering Rs375,000/-.
Para No-05. Withdrawal of salaries after resignation Rs 2.511 MILLION.
Para No.06. Un-authorized payment made for supply of medicines without obtaining report of drug
testing laboratory RS. 2.774 MILLION.
Para No.07. Non deposit of hospital receipts into government treasury RS.35,730/-
Para No-08. Un-authorized purchase of medicines through rate contract valuing Rs5.813 million.
Para No.09. Purchase of medicine without tender advertisement Rs1.816 MILLION.
Para No.10. Unauthorized inclusion of sales tax in electricity bills RS 201,773/-
Para No.11. Recovery of un authorized payment of conveyance allowance, HSRA and hard area allowance
during leave on full pay RS112,062/
Para No.12. Purchase of x-ray films on higher rates RS 64,197/-
Para No.13. Non deduction of house rent allowance and room rent recovery of Rs 536,067/-
Para No.14. Non-obtaining of performance guarantee from suppliers – Rs 170,930/-
Para No.15. Misclassification of expenditure Rs10.026 million.
Para No.16. Un-authorized purchase of bedding clothing worth RS.299,500/- without tenders
advertisement.
Para No-17. Withdrawl of salaries during absent period Rs 278,999/.
Para. No.18. Loss due to non recovery of withholding tax on services Rs127,784/-
Para No.19. Doubtful issuance of medicines due to non availability of proof of consumption RS688,930/-.
Para No.20. Loss of house rent Rs113,340/- due to non allotment of hospital residences.
Para No.21. Un-authorized payment of Rs3.395 million on account of salaries of contingent paid staff.
Para No.22. Purchase of stores without tender advertisement worth RS1.364 million.
Para No.23. Loss on account of conveyance allowance RS 1.030 million.
Para No.24. Unauthorized purchase of medicines as lp in excess of prescribed limit worth RS4.377
million.
Para No-25. Expenditure without approval of health council and tender advertisement RS3.934 million
Para No.26. Non deposit of cycle stand fee RS50,000/-
Para No.27. Loss to government due to non obtaining of discount against local purchase of medicines RS
167,478/-
Para No.28. Loss due to payment of inadmissible health sector reforms RS260,000/.
Para No.29. Doubtful expenditure on purchase of pol Rs3.896 million due to non
production of log books.
Para No.30. Non-production of vouched account of arrears of pay and allowances Rs1.551 million.
Para No.31. Un-authorized payment of previous years liabilities worth RS3.873 million.
Para No.32. Overpayment due to payment of higher rates of pol than notified by OGRA RS97,398/-
Para No.33. Un-authorized drawl health sector reforms allowance not admissible Rs72,322/-.
Para No.34. Difference of balance between bank statement and cash book of health council account RS38,091/-
Para No.35. Less deduction of income tax- RS151,292 /-
Para No.36. Unjustified expenditure on advertisement RS116,000/.
Para No.37. Non-reconciliation of DDO account.
Para No-38. Non verification of deposits.
Para No-01 Non deposit of radiologist share without his posting- Rss47,644/-
Para No.02 Non deposit of hospital receipts into government treasury RS48,232./-
Para No-03 Unjustified Drawl of TA/DA Rs85,686/- and Overpayment of Rs14,400/-
Para No.04 Unjustified & Uneconomic Purchase of medicine tender Rs 2,865,287/-
Para No-05 Unjustified Payment on account of repair of machinery and equipment’s
worth Rs174,030/-.
Para No.06 Un-authorized payment of previous years liabilities worth Rs2.845 million.
Para No-7 NON-PRODUCTION OF VOUCHED ACCOUNT OF Rs724,564/-
Para No.08 Purchase of Machinery without tender advertisement and misclassification -
Rs100,000/-
Para No-09 Loss to Govt. due to unjustified Purchased of Laptop and blockage of government
money- RS179,600/-
Para No-10 Loss due to non recovery of withholding tax on services Rs 134,050/-
Para No-11 Non Deposit/ Deduction of Income Tax Rs201,052/-
Para No-12 Unjustified Expenditure on civil works without TS estimate and
Measurement Rs 2.346 million
Para No.13 Non-production of vouched out of health council and chances of misappropriation Rs2.395.
Para No-14 Un-authorized payment of Rs1.228 million on account of salaries of
contingent paid staff.
Para No-15 Overpayment due to payment of higher rates of POL than notified by OGRA
RS49,979/
Para No.16 Unauthorized inclusion of sales tax in electricity bills Rs 649,262/-
Para No.17 Un-authorized purchase of bedding clothing worth RS.229,460/- without tenders
advertisement.
Para No.18 Misclassification of expenditure Rs454,315/- and loss to government due to
non obtaining of discount RS54,518/-
Para No-19 Non deposit of Pathologist share without his posting- Rs179,862/-
Para No-20 Unauthorized payment of salaries during absent from duty Rs7.967 million
Para No-21 Non-production of vouched accounts of adjustments/Arrears of Rs3.679 million
Para No-22 Overpayment due to grant of annual increment without completing six
month service and recovery thereof RS224,480/-
Para No-23 Un-authorized drawl of health professional allowance during training period Rs520,000/-.
Para No-24 Unjustified Payment of Pay & Allowance without Verification of Degrees Rs5,444,779/-
Para No-25 Drawl of pay and allowances after transfer –Rs9.122 million/-
Para No-26 Recovery of Over payment on account of Allowances Rs17,824/-
Para No.27 Un-authorized drawl of Health Sector Reforms Allowance not admissible-Rs66954/-
Para No-28 Recovery Due To Non Deduction Of Conveyance Allowance And HSRA/Incentive allowance
During Leave (LFP)- Rs262,818/-
Para No.29 Non recovery of Uniform and Mess allowance during leave Rs38,500/-
Para No-30 Recovery due to unjustified payment of conveyance allowance during leave- Rs34,661/-
Para No-31 Recovery of Un-Authorized Drawl Of Practice Compensatory Allowance Rs22,500/-
Para No-32 Recovery of Un-Authorized Drawl Of Non Practice Allowance Rs32,000/-
Para No.33 Non deposit of cycle stand fee RS55,000/-
Para No.34 Non deduction of house rent allowance and room rent recovery of Rs 423,216/-
Para No.35. Recovery on account of conveyance allowance Rs532,285/-.
Para No.01 Fraudulent payment of salaries without posting or services - Rs 1.099 million
Para No.02 Non deposit of hospital receipts into government treasury RS63,200./-
Para No.03 Unjustified Drawl of TA/DA Rs73,280/-
Para No.04 Unjustified Local Purchase of medicine tender Rs 2,865,287/-
Para No.05 Unjustified Payment on account of repair of machinery and equipment’s
worth Rs273,200/-.
Para No.06 Un-authorized payment of previous years liabilities worth Rs778,290.
Para No.07 NON-PRODUCTION OF VOUCHED ACCOUNT OF Rs5.451Million
Para No.08 Irregular Purchase of Medicine and Machinery without tender advertisement and
misclassification –Rs634,800/-
Para No.09 Loss to Govt. due to unjustified Purchased of Bio Medical & Non bio medical
Machinery
Para No.10 Resulted blockage of government money- RS2.375 Million
Para No.11 Loss due to non deposit of withholding tax on services Rs 134,050/-
Para No.12 Non-production of vouched account of health council and chances of
misappropriation Rs50,000
Para No.13 Non appointment of contingent paid staff & Failure of IT department.
Para No.14 Overpayment due to payment of higher rates of POL than notified by OGRA
RS28,925/
Para No.15 Irregular expenditure without advertisement on PPRA and calling of tender Rs 1.477
Million
Para No.16 Non deposit of Radiologist share without his posting- Rs91,755/-
Para No.17 Unauthorized payment of salaries during absent from duty Rs 438,500
Para No.18 Un-authorized drawl of health professional allowance during training period
Rs312,000/-.
Para No.19 Recovery of Unauthorized Drawl Of Health Sector Reforms Allowance Not
Admissible Rs 78,938
Para No.20 Un-authorized payment of Social Security Benefit after Regularization
Rs28,365
Para No.21 Unjustified Payment of Pay & Allowance without Verification of Degrees
Rs1,658,890/-
Para No.22 Recovery Due To Non Deduction Of Conveyance Allowance And
HSRA/HPA During Leave (LFP)- Rs176,103/-
Para No.23 Non recovery of Uniform and Mess allowance during leave Rs68,530/-
Para No.24 Recovery of Un-Authorized Drawl Of Practice Compensatory Allowance
Rs12,500/-
Para No.25 Recovery of Un-Authorized Drawl Of Non Practice Allowance Rs614,969/-
Para No.26 Non Auctioning of cycle stand fee resulted in expected loss of RS55,000/-
Para No.27 Non deduction of house rent allowance and room rent recovery of Rs691,548/-
Para No.28 Recovery on account of conveyance allowance Rs540,000/-.
Section-II
Present Audit.
The present Test Audit and Examination of the accounts for the Year 01-07-2020 to 30-06-2021
was conducted by Hafiz Ijaz Rashid A.Audit Officer Regional Directorate Audit (Distt.Govt.)
Dera Ghazi Khan from 02.08.2021 to 09.08.2021, the accounts for the month of June was
checked in detail, while remaining accounts were generally reviewed. The result of this Audit
and Inspection report was embodied in the succeeding paragraph.
The Charge of the Office of the Medical Superintendent THQ Hospital Rojhan district Rajanpur
was held by
1. Dr. Ikramullah Leghari. 01-07-2020 to date
Part-I
PARA-01 Un-authorized drawl of HPA, HSRA and SHA allowances during training
period Rs1.158 million
According to Letter No. SO. (WMO)MISC-/Allowance/10 dated 17-08-2010
Issued by the Health Department Government of the Punjab, all the PPSC MOs/WMOs who are
undergoing their post grade training and have been adjusted for pay purpose only should be
given Basic Salary and Regular Allowances (HRA, CA, MA, NPA and ARA) permissible to a
BPS-17 Medical Officer/WMO.
During audit of MS THQ Hospital Rojhan for the period 01.07.2020 to
30.06.2021 it was observed that DDO allowed and paid allowances as detailed below to post grade
trainee Medical Officer & charge Nurse posted at THQ during training period 1.7.2020 to
30.6.2021 in violation of above mentioned instructions, which resulted in overpayment to the
extent of Rs1.158 million. Further they were provided accommodation within training premises
but they draw house rent and conveyance allowance.
Pers.no. Name of Employee BS Job Title Head Amount
31761175 MUJAHID ABBAS 17 SENIOR MEDICAL OFFICER Special Healthcare All. 120,000
31761175 MUJAHID ABBAS 17 SENIOR MEDICAL OFFICER Health Professional Allow 341,664
31761175 MUJAHID ABBAS 17 SENIOR MEDICAL OFFICER Non - Practicing Allowance 273,324
31761175 MUJAHID ABBAS 17 SENIOR MEDICAL OFFICER House Rent Allowance 53,196
31926533 SUMAIRA REHMAN 16 CHARGE NURSE Nursing Allowance 108,000
31926533 SUMAIRA REHMAN 16 CHARGE NURSE Mess Allowance 96,000
31926533 SUMAIRA REHMAN 16 CHARGE NURSE Unattractive Area Allow 36,000
31926533 SUMAIRA REHMAN 16 CHARGE NURSE Dress/ Uniform Allowance 37,200
31926533 SUMAIRA REHMAN 16 CHARGE NURSE Convey Allowance 2005 60,000
31926533 SUMAIRA REHMAN 16 CHARGE NURSE House Rent Allowance 32,724
1158108
Audit was of the view that due to negligence of DDO, the officials continued to draw
HSR Allowance despite the same was not allowed.
Due to unauthorized withdrawal of said allowance, government had to sustain loss.
The DDO acknowledged the observation without remarks.
Audit recommends discontinuing the HSR allowance and recovering the same from concerned
staff for the period already drawn.
PARA-02 Withdrawal of health sector reforms allowance over and above the prescribed rate
Rs 0.208 million
According to Government of Punjab Health Department Letter NO.PO(P&E-I)19-
113/2004(v) dated 13.4.20107, the rate for HSRA will be as follows:
Less Attractive Less Attractive Other DHQ
Post
THQ Hospitals DHQ/THQ Hospital Hospital
MO/Dental Surgeion(BS-17) 8,000 5,000 -
WMO/Women Dental Surgion(BS-17) 10,000 6,000 -
MS THQ 12,000 7,000 -
Annesthetist/Radio Grapher(BS-18) 30,000 23,000 12,000
Other specialists (BS-18) 22,000 15,000 8,000
During audit of MS THQ Hospital Rojhan for the period 07.2020 to 06.2021, it was
noticed that the DDO allowed the following Medical officers to withdraw Health Sector Reforms
Allowance over and above the prescribed rate which was not admissible to them. Grant of an
allowance over and above the rate to THQ Hospital employees caused loss to Government to the
extent of Rs0.208 million.
Pers.no. Name of Employee BS Job Title Total Due Drawn Period Overdrawn
31898593 KIRAN BATOOL 17 WMO 10,000.00 8,000 10,000 7.20 2,000
32050355 SIDRAH AREG 17 WMO 120,000.00 8,000 10,000 07-2020 to 06-2021 24,000
32133855 HAMNA AKHTAR 17 WMO 10,000.00 8,000 10,000 7.20 2,000
32134248 NISHAT RASOOL 17 WMO 120,000.00 8,000 10,000 07-2020 to 06-2021 24,000
32148983 NANEEN RAZZAQ 17 WMO 90,000.00 8,000 10,000 07-2020 to 04-2021 20,000
32148989 SAIRA SHAFEE 17 WMO 80,000.00 8,000 10,000 07-2020 to 02-2021 16,000
32150176 SHEHLA NAZIR 17 WMO 120,000.00 8,000 10,000 07-2020 to 06-2021 24,000
32150383 IQRA FIAZ 17 WMO 120,000.00 8,000 10,000 07-2020 to 06-2021 24,000
32150935 SHUMAILA SALEEM 17 WMO 120,000.00 8,000 10,000 07-2020 to 06-2021 24,000
32151901 AQSA YAQOOB 17 WMO 120,000.00 8,000 10,000 07-2020 to 06-2021 24,000
DR. MAHRUKH- SADIA
32152385 SADIA 17 WMO 120,000.00 8,000 10,000 07-2020 to 06-2021 24,000
208000
Audit was of the view that due to negligence of DDO, the officers draw the HSR
Allowance over and above the prescribed rate.
Audit recommends rectification of allowance and recovering the overpayment from the
concerned.
PARA-03 Un-authorized drawl of non practice allowances recovery at THQ Hospital
worth Rs0.296 million
According to para 2 Government of Punjab Finance Department vide letter
No.FD.SR-1/6-4/2010 dated 05.04.2021, Non Practice Allowance (NPA) is not admissible to the
Doctors working in P&SH department and SH&ME department serving on administrative post.
During of MS THQ Hospital Rojhan for the year 2020-21, it was observed that
named below Medical Officers posted as MS THQ hospital Rojhan, and withdrew Non practice
allowance @ Rs 22,777/ PM during 2020-21, in violation of above quoted instructions, which
resulted loss to the Government to the extent of Rs0.296 million.
Amount
Pers.no. Name of Employee BS Job Title Rate
Drawn
MEDICAL OFFICER(MS THQ
31828994 IKRAM ULLAH LEGHARI 17 Rojhan) 22,777 273,336
Total 0
Audit was of the view that due to weak financial management, NPA was drawn
unauthorizelly.
Due to unauthorized withdrawal of said allowance, government had to sustain loss of
Rs0.296 million.
Audit recommends discontinuing the NPA allowance and recovering the same from
concerned staff for the period already drawn.
PARA-04 Recovery due to Irregular Drawl of HSRA without delivering anything
/evening round in ward – Rs0.106 million
According to Health department notification No. PO(P&E-I) 19-113/2004 Para No. V.

“specialist will be allowed only hospital based practice after duty hours i.e. HSRA @ 22,000 ,
P.M at less attractive DHQ/THQ hospital”. Further according to primary and secondary health
care department notification No. PA/OS/(G)4-8/2016 dated Aug 03,2016 “ in pursuance of the
approval of competent authority 40% of the existing allowance shall be paid subject to
conducting of evening round in hospital by consultant on call basis, for the purpose of
adjustment in duty roster as devised by Punjab Information Technology Board. For purpose
consultant shall checkout from morning shift through biometric attendance system after 2:00 pm
and shall check in again after 5:00 pm. The consultant shall remain in hospital at least for one
hour and shall conclude the round by checking out again. Their attendance and evening rounds
shall be strictly monitored through bio metric attendance system.
During audit of MS THQ Hospital Rojhan for the year 2020-21, it was observed that it was
observed that DDO made payment of HSRA of Rs.0.106 million to the specialist doctors who
did not practice within the premises of hospital after duty hours as mentioned by heath
department in the above notification. Moreover, record pertaining to the bio metric attendance
not provided to justify the payment of allowance to specialist. So the payment of 100% HSRA
was unjustified and need recovery of 40% of HSRA. The detail is given below.
Recovery
Pers.no. Name of Employee BS Job Title Total Paid (40%)
30677422 MUHAMMAD RASHID HASAN 19 SENIOR CONSULTANT 264,000 105600
Audit was of the view that due to negligence of DDO, the officer continued to draw
100% HSR Allowance despite the same was not allowed.
Due to unauthorized withdrawal of 100% said allowance, government had to sustain loss.
Audit recommends to recover the same from concerned and deposited into govt. treasury
under intimation to audit.
PARA-05 Un-Authorized Payment of HSRA to BS-19 Doctors Worth Rs0.264 million

Post
MS THQ 12,000 7,000 -
During audit of MS THQ Hospital Rojhan for the year 2020-21, it was noticed that, DDO
Allowed and paid Health Sector Reforms Allowance to BS-19 but which was only admissible to
BS-17 & BS-18 as per above mentioned notification. Grant of an allowance not admissible to
THQ Hospital employees caused loss to Government to the extent of Rs0.264 million. The detail
is as below:
Pers.no. Name of Employee BS Job Title Amount
3067742 SENIOR
2 MUHAMMAD RASHID HASAN 19 CONSULTANT 264,000
Audit was of the view that due to negligence of DDO, the officer continued to draw HSR
Allowance despite the same was not allowed.
Audit recommends discontinuing the HSR allowance and recovering the same from
PARA-06 Recovery due to unjustified payment of salaries after expiry of contract Rs0.131
million
According to clause 9 of Punjab District Authorities Accounts Rules 2017, that

DDO and payee of the pay, allowances, contingent expenditure or any other expense shall be
personally responsible for any overcharge, fraud or misappropriation and shall be liable to make
good that loss.
During audit of MS THQ Hospital Rojhan for the period 2020-21, it was noticed that the
detailed below, WMOs appointed on adhoc basis. The contract of said WMO was expired on 30.06.2020
and the same was not extended but the DDO paid the salary for the month of July 2020. The payment of
salary for the month of July was unjustified and need recovery. The detail is as below;
P.No. Name Date of joining BS Head Amount(July)
3189859 KIRAN BATOOL 29.06.2019 17 Adhoc Relief All 2019 05% 1,518.00
3
3189859
3189859
3189859
3 KIRAN BATOOL 29.06.2019 17 Special Healthcare All. 10,000.00
3189859
3189859
3 KIRAN BATOOL 29.06.2019 17 Health Professional Allow 28,472.00
3189859
3 KIRAN BATOOL 29.06.2019 17 Medical Allow 15% (16-22) 1,846.00
3189859
3 KIRAN BATOOL 29.06.2019 17 Health Sector Reforms All 10,000.00
3189859
3 KIRAN BATOOL 29.06.2019 17 Non - Practicing Allowanc 22,777.00
3189859
3 KIRAN BATOOL 29.06.2019 17 Unattractive Area Allow 8,000.00
3189859
3 KIRAN BATOOL 29.06.2019 17 Convey Allowance 2005 5,000.00
3189859
3 KIRAN BATOOL 29.06.2019 17 House Rent Allowance 4,433.00
3189859
3 KIRAN BATOOL 29.06.2019 17 Basic Pay 30,370.00
131034
Due to weak financial management, the pay of the employee was not stopped despite the
contract of employee was expired.
Due to unauthorized withdrawal of pay and allowances, government had to sustain loss.

Audit requires that amount overdrawn may be recovered from concerned and deposited
into Government treasury under intimation to audit.
PARA-07 Un-authorized drawl of health sector reforms allowance Rs0.626 million

Post
MS THQ 12,000 7,000 -
During audit of MS THQ Hospital Rojhan for the financial year 2020-21, it was
noticed that the DDO allowed the following staff to withdraw Health Sector Reforms Allowance
which was not admissible to them. Grant of an allowance not admissible to THQ Hospital
employees caused loss to Government to the extent of Rs0.626 million. The detail is as below:
Pers.no. Name of Employee BPS Job Title Total

30671326 GHULAM QADIR 8 DRIVER 4,620
31243510 GHULAM HAIDER 2 CHOWKIDAR 1,920
31257002 MUHAMMAD YOUSIF 2 SWEEPER 1,782
31257508 MUHAMMAD IRFAN 1 SWEEPER 10,000
31556508 MOHAMMAD WAHEED 12 DENTAL TECHNICIAN 15,672
SR: WOMEN MEDICAL
32006478 MUHAMMAD SAJID JAMIL 17 OFFICER 96,000
32070203 MUHAMMAD HAFEEZ 17 PHYSIO THERAPIST 96,000
32131055 ABDUL RASHEED 1 WARD SERVANT 1,782
32133738 ADNAN BASHIR 17 SENIOR MEDICAL OFFICER 70,000
32133847 PERVEZ RASHID BIRMANI 17 SENIOR MEDICAL OFFICER 96,000
32133848 FAROOQ AHMAD 17 SENIOR MEDICAL OFFICER 96,000
32133864 NAWAZ ALI 1 SANITARY PATROL 16,044
32168750 DR MUHAMMAD ZEESHAN 17 SENIOR MEDICAL OFFICER 32,000
32168757 DR FARHAN FAREED 17 SENIOR MEDICAL OFFICER 24,000
DR MUHAMMAD IMRAN
32168762 SAFDAR 17 SENIOR MEDICAL OFFICER 32,000
32168765 MUHAMMAD FAHEEM KHAN 17 SENIOR MEDICAL OFFICER 32,000
Total 625,820
Audit is of the view that due to weak financial management, inadmissible pay and
allowances were paid.
The payment of inadmissible allowances resulted in loss to the Government amounting to
Rs0.626 million.
Audit recommends discontinuing the HSR allowance and recovering the same from
PARA-08 Non deposit of MLC charges into Government treasury Rs0.049 million
The receipts for the month shall be the figures of the receipts credited during that
particular month. According to Rule 79 of Punjab District Government and TMAs budget rules 2003.
During the course of audit of MS THQ Rojhan for the financial year 2020-21 it was
observed that contrary to the above, the realized Government receipts from the patients on account of
MLC fee amounting to Rs0.049 million did not deposit the same into Government treasury by responsible
Medical Officers, resulting in loss to Government. .
Fee Period Cases Rate Amount

MLC Charges 1.7.2020 to 30.6.21 540 90 48600
Total 48,600
Audit is of the view that due to weak financial management, Government receipts were
not realized / deposited.
Non deposit of the receipts resulted in loss of Rs0.049 million to the Government
exchequer.
Audit recommends fixing of responsibility on the officers / officials for not depositing the
government receipts besides the deposit of outstanding amount into Government treasury.
PARA-09 Non deposit of tender sale money into government treasury RS0.007 million
The receipts for the month shall be the figures of the receipts credited during that
particular month. According to Rule 79 of Punjab District Government and TMAs budget rules
2003.
During audit of MS THQ Rojhan for the financial year 2020-21 it was observed that
contrary to the above, the realized tender sale money amounting to Rs.0.007 million, did not
deposited into Government treasury by MS THQ Rojhan District Rajanpur.
Description No. of Rate Amount

Tender Sold
LP & Biomedical 4 1000 4000
gases
LP from Zakat 0 1000 0
fund
Printing 1 1000 1000
CCTV Camera 1 1000 1000
Microscope 1 1000 1000
Total 7000
not deposited.
Non deposit of the receipts resulted in loss of Rs7000 to the Government exchequer.
PARA-10 Non deposit of Radiologist share without his posting- Rs0.107 million
According to rule 76 (1) of the PDG and TMA (Budget) Rules, 2003, the primary
obligation of the Collecting Officer shall be to ensure that all revenue due is claimed, realized
and credited immediately into Local Government Fund under proper receipt head. Further Rule
7.1 of Punjab Treasury Rules, all sums received on behalf of Government should be deposited
into Government treasury without any delay.
During audit of MS THQ Rojhan it was noticed that during 2020-21 amount was
realized from patients on account of USG fee. It was to be distributed as 70% Government
Share+30% radiologist share & Paramedical and other staff share. Actually, the radiologist was
not posted in the hospital and the 30% share was not deposited into Government treasury. Detail
is as under.
(A)Labour Ward
No. of Challan
Months Rate Fee collected Fee Deposited Remaining 30%
Cases No./Date
7.202 103 150 15450 13113 21/ 17.08.2020 2337
8.202 238 150 35700 30380 7/ 16.09.2020 5320
9.202 148 150 22200 18890 20/ 19.10.2020 3310
10.202 115 150 17250 14700 3/ 11.11.2020 2550
11.202 235 150 35200 29922 13/ 17.12.2020 5278
12.202 421 150 63150 53640 8/ 6.1.2021 9510
1.2021 270 150 40500 33450 21/ 08.2.2021 7050
2.2021 345 150 51750 44000 14/ 11.03.2021 7750
3.2021 512 150 76800 65272 8/ 6.04.2021 11528
4.2021 482 150 72350 61500 5/ 5.5.2021 10850
5.2021 458 150 68700 58432 2/ 8.06.2021 10268
6.2021 767 150 115050 97792 3/ 7.07.2021 17258
Total 93009
(B) Male Ward

No. of Challan
Months Rate Fee collected Fee Deposited Fee Outstanding
Cases No./Date
7.202 Remaining 30%
12.202 87 150 13050 11110 18 1940
1.2021 120 150 18000 15290 16 2710
2.2021 131 150 19650 16720 5 2930
3.2021 182 150 27300 23210 17 4090
5.2021 113 150 16950 14407.5 5 2543
Total 14213
Grand Total (A93009+B14213)=Rs107,222
Non-realization / deposit of the receipts resulted in loss of Rs0.107 million to the
Government exchequer.
Audit recommends matter may be got clarified from the health department.
PARA-11 Non deposit of X-Ray Fee & Lab Fee- Rs0.046 million
According to the Government of the Punjab primary & secondary Healthcare

department vide No.S.O(H&D)7-9/2017(U.C) dated 17.08.2019 (ii) Poor patients who give an
undertaking as entitled to zakat Fund will be treated Free of cost”. Further Rule 7.1 of Punjab
Treasury Rules, all sums received on behalf of Government should be deposited into
Government treasury without any delay.
During audit of MS THQ Rojhan for the financial year 2020-21, it was noticed
that 410 & 87 No. of Lab test and X-Ray test excluding emergency was shown to free of cost but
the undertaking as entitled to zakat Fund was not produced to audit. Audit is of the view that the
free of cost test without undertaking of zakat fund was unauthorized and need recovery. Detail is
as under.
Lab Fee X-Ray
No. of Amount to be No. of Amount to be
Months Emergency Emergency
Cases recovered Cases recovered
7.202 0 0 7 0 0 47
8.202 0 0 17 0 0 33
9.202 0 0 16 2 300 41
10.202 0 0 6 3 450 45
11.202 0 0 19 2 300 43
12.202 0 0 35 3 450 42
1.2021 0 0 94 6 900 55
2.2021 0 0 54 9 1350 48
3.2021 0 0 87 22 3300 61
4.2021 13 900 98 11 1650 56
5.2021 120 10430 17 9 1350 77
6.2021 277 21990 34 20 3000 136
Total 410 33320 484 87 13050 684
Total 46370
Non deposit of the receipts resulted in loss of Rs0.046 million to the Government
exchequer.
PARA-12 Irregular payments against arrears of pay & non production of vouched
account Rs3.968 million
According to rule 2.27 of PFR Vol-I, “No payment for arrears of pay &
allowances be made until additional Budget & the sanction have been accorded”. Further as per
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 MS THQ Hospital Rojhan for the financial year 2020-21 it was
observed that detailed below amount was drawn against pay & allowance by through manual
bills without additional budget. Further the vouched account i.e pay bill and relevant documents
was also not produced for verification due to which the authenticity of the amount drawn
Rs3.968 million could not be admitted and expenditure remained unverified. The detailed of
amount drawn were as follows:
Pers.no. Name of Employee BS Job Title Wage Type Description Amount
3067812
4 SHAHZAD RAFIQ 9 DISPENSER Adj Personal Allowance 142,440
3124351
9 MUJAHID HUSSAIN 2 SWEEPER Adj Unatract Area Allow 12,000
3125750
8 MUHAMMAD IRFAN 1 SWEEPER Adj Health Sec Reform All 4,500
3125750
8 MUHAMMAD IRFAN 1 SWEEPER Adj Adhoc Relief All 2017 3,783
3125750
3125750
8 MUHAMMAD IRFAN 1 SWEEPER Adj Basic Pay 37,830
8
3125750
3125750
8 MUHAMMAD IRFAN 1 SWEEPER Adj Integrated All 2005 1,350
3125750
8 MUHAMMAD IRFAN 1 SWEEPER Adj Unattractive Area All 6,000
3125750
8 MUHAMMAD IRFAN 1 SWEEPER Adjustment Medical All 4,500
3125750
8 MUHAMMAD IRFAN 1 SWEEPER Adj Conveyance Allowance 5,355
3125750
8 MUHAMMAD IRFAN 1 SWEEPER Adjustment House Rent 4,011
3169848
2 ALI RAZA AHSAN 17 MEDICAL OFFICER Adjustment House Rent 4,355
3169848
2 ALI RAZA AHSAN 17 MEDICAL OFFICER Adj Conveyance Allowance 3,861
3169848
2 ALI RAZA AHSAN 17 MEDICAL OFFICER Adjustment Medical All 1,608
3169848
2 ALI RAZA AHSAN 17 MEDICAL OFFICER Adj Non - Practicing Allo 19,838
3169848
2 ALI RAZA AHSAN 17 MEDICAL OFFICER Adj Adhoc Relief All 2018 2,645
3169848
3169848
2 ALI RAZA AHSAN 17 MEDICAL OFFICER Adj Basic Pay 26,451
3169848
2 ALI RAZA AHSAN 17 MEDICAL OFFICER Adj Health Prof. Allow 24,798
3169848
3169848
2 ALI RAZA AHSAN 17 MEDICAL OFFICER Adj Special Healthcare Al 8,710
3169848
3169848
2 ALI RAZA AHSAN 17 MEDICAL OFFICER Adj Health Sec Reform All 6,968
3172743 LABORATORY
1 muhammad majid ismail 9 TECHNICIAN Adj Personal Allowance 16,140
3182899
4 IKRAM ULLAH LEGHARI 17 MEDICAL OFFICER Adjustment House Rent 10,868
3182899
4 IKRAM ULLAH LEGHARI 17 MEDICAL OFFICER Adj Conveyance Allowance 12,254
3182899
4 IKRAM ULLAH LEGHARI 17 MEDICAL OFFICER Adjustment Medical All 4,518
3182899
4 IKRAM ULLAH LEGHARI 17 MEDICAL OFFICER Adj Non - Practicing Allo 55,830
3182899
4 IKRAM ULLAH LEGHARI 17 MEDICAL OFFICER Adj Adhoc Relief All 2018 8,004
3182899
3182899
4 IKRAM ULLAH LEGHARI 17 MEDICAL OFFICER Adj Basic Pay 80,082
3182899
4 IKRAM ULLAH LEGHARI 17 MEDICAL OFFICER Adj Health Prof. Allow 69,796
3182899
3182899
4 IKRAM ULLAH LEGHARI 17 MEDICAL OFFICER Adj Special Healthcare Al 20,322
3182899
3182899
4 IKRAM ULLAH LEGHARI 17 MEDICAL OFFICER Adj Health Sec Reform All 19,612
3205886
5 ATIF RAHIM 17 MEDICAL OFFICER Adjustment House Rent 4,433
3205886
5 ATIF RAHIM 17 MEDICAL OFFICER Adj Conveyance Allowance 5,000
3205886
5 ATIF RAHIM 17 MEDICAL OFFICER Adjustment Medical All 1,846
3205886
5 ATIF RAHIM 17 MEDICAL OFFICER Adj Non - Practicing Allo 22,777
3205886
5 ATIF RAHIM 17 MEDICAL OFFICER Adj Adhoc Relief All 2018 3,037
3205886
3205886
5 ATIF RAHIM 17 MEDICAL OFFICER Adj Basic Pay 30,370
3205886
5 ATIF RAHIM 17 MEDICAL OFFICER Adj Health Prof. Allow 28,472
3205886
3205886
5 ATIF RAHIM 17 MEDICAL OFFICER Adj Special Healthcare Al 10,000
3205886
3205886
5 ATIF RAHIM 17 MEDICAL OFFICER Adj Health Sec Reform All 8,000
3213105
5 ABDUL RASHEED 1 WARD SERVANT Adj Conveyance Allowance 8,925
3213105
5 ABDUL RASHEED 1 WARD SERVANT Adjustment Medical All 7,500
3213105
5 ABDUL RASHEED 1 WARD SERVANT Adj.Health Risk Allow 1-4 6,000
3213105
5 ABDUL RASHEED 1 WARD SERVANT Adj Adhoc Relief All 2018 6,334
3213105
3213105
5 ABDUL RASHEED 1 WARD SERVANT Adj Basic Pay 63,340
3213105
5 ABDUL RASHEED 1 WARD SERVANT Adj Unatract Area Allow 2,000
3213105
3213105
3213105
5 ABDUL RASHEED 1 WARD SERVANT Adj Health Sec Reform All 5,064
3213105
5 ABDUL RASHEED 1 WARD SERVANT Adjustment House Rent 6,685
3213220
9 AMJAD NAWAZ 17 MEDICAL OFFICER Adj Health Sec Reform All 20,000
3213373 SENIOR MEDICAL
8 ADNAN BASHIR 17 OFFICER Adjustment Medical All 4,525
3213373 -do-
8 ADNAN BASHIR 17 Adj Non - Practicing Allo 55,840
3213373 -do-
8 ADNAN BASHIR 17 Adj Adhoc Relief All 2018 10,482
3213373 -do-
3213373 -do-
8 ADNAN BASHIR 17 Adj Basic Pay 74,455
3213373 ADNAN BASHIR 17 -do- Adj High Risk Allow 50% 8,000
8
3213373 -do-
8 ADNAN BASHIR 17 Adj Unatract Area Allow 8,000
3213373 -do-
8 ADNAN BASHIR 17 Adj Health Prof. Allow 69,802
3213373 -do-
3213373 -do-
8 ADNAN BASHIR 17 Adj Special Healthcare Al 34,516
3213373 -do-
3213373 -do-
8 ADNAN BASHIR 17 Adj.P.H.D Allowance 5,000
3213373 -do-
8 ADNAN BASHIR 17 Adj Health Sec Reform All 11,612
3213373 -do-
8 ADNAN BASHIR 17 Adj Conveyance Allowance 7,258
3213373 -do-
8 ADNAN BASHIR 17 Adjustment House Rent 10,868
3214893
0 GHULAM ABBAS 17 MEDICAL OFFICER Adjustment House Rent 5,148
3214893 -do-
0 GHULAM ABBAS 17 Adj Conveyance Allowance 5,806
3214893 -do-
0 GHULAM ABBAS 17 Adjustment Medical All 2,143
3214893 -do-
0 GHULAM ABBAS 17 Adj Non - Practicing Allo 26,450
3214893 -do-
0 GHULAM ABBAS 17 Adj Adhoc Relief All 2018 3,526
3214893 -do-
3214893 -do-
0 GHULAM ABBAS 17 Adj Basic Pay 35,268
3214893 -do-
0 GHULAM ABBAS 17 Adj Health Prof. Allow 33,064
3214893 -do-
3214893 -do-
0 GHULAM ABBAS 17 Adj Special Healthcare Al 11,612
3214893 -do-
3214893 -do-
0 GHULAM ABBAS 17 Adj Health Sec Reform All 9,290
3215017 WOMEN MEDICAL
6 SHEHLA NAZIR 17 OFFICER Adj Health Prof. Allow 70,000
3215093 -do-
5 SHUMAILA SALEEM 17 Adj Special Healthcare Al 30,000
3215190 -do-
1 AQSA YAQOOB 17 Adjustment House Rent 10,048
3215190 -do-
1 AQSA YAQOOB 17 Adj Conveyance Allowance 11,333
3215190 -do-
1 AQSA YAQOOB 17 Adjustment Medical All 4,184
3215190 -do-
1 AQSA YAQOOB 17 Adj Non - Practicing Allo 51,627
3215190 -do-
1 AQSA YAQOOB 17 Adj Adhoc Relief All 2018 6,884
3215190 -do-
3215190 -do-
1 AQSA YAQOOB 17 Adj Basic Pay 68,838
3215190 -do-
1 AQSA YAQOOB 17 Adj Health Prof. Allow 64,536
3215190 -do-
3215190 -do-
1 AQSA YAQOOB 17 Adj Special Healthcare Al 22,666
3215190 -do-
3215190 -do-
1 AQSA YAQOOB 17 Adj Health Sec Reform All 22,666
3215220
2 MUHAMMAD ALEEM 17 MEDICAL OFFICER Adjustment House Rent 6,149
3215220
2 MUHAMMAD ALEEM 17 MEDICAL OFFICER Adj Conveyance Allowance 6,935
3215220
2 MUHAMMAD ALEEM 17 MEDICAL OFFICER Adjustment Medical All 2,560
3215220
2 MUHAMMAD ALEEM 17 MEDICAL OFFICER Adj Non - Practicing Allo 77,147
3215220
2 MUHAMMAD ALEEM 17 MEDICAL OFFICER Adj Adhoc Relief All 2018 4,212
3215220
3215220
2 MUHAMMAD ALEEM 17 MEDICAL OFFICER Adj Basic Pay 42,126
3215220
2 MUHAMMAD ALEEM 17 MEDICAL OFFICER Adj Health Prof. Allow 39,493
3215220
3215220
2 MUHAMMAD ALEEM 17 MEDICAL OFFICER Adj Special Healthcare Al 13,870
3215220
3215220
2 MUHAMMAD ALEEM 17 MEDICAL OFFICER Adj Health Sec Reform All 11,096
3215220
8 DR. FAISAL AKASH 17 MEDICAL OFFICER Adj Non - Practicing Allo 46,313
3215220
8 DR. FAISAL AKASH 17 MEDICAL OFFICER Adj Adhoc Relief All 2018 6,175
3215220
8 DR. FAISAL AKASH 17 MEDICAL OFFICER Adjustment Medical All 3,753
3215220
8 DR. FAISAL AKASH 17 MEDICAL OFFICER Adj Conveyance Allowance 10,166
3215220
8 DR. FAISAL AKASH 17 MEDICAL OFFICER Adjustment House Rent 9,013
3215220
3215220
8 DR. FAISAL AKASH 17 MEDICAL OFFICER Adj Basic Pay 61,752
3215220
8 DR. FAISAL AKASH 17 MEDICAL OFFICER Adj Health Prof. Allow 57,893
3215220
3215220
8 DR. FAISAL AKASH 17 MEDICAL OFFICER Adj Special Healthcare Al 20,333
3215220
3215220
8 DR. FAISAL AKASH 17 MEDICAL OFFICER Adj Health Sec Reform All 16,266
3215221
2 DR. SHAHID MEHBOOB 17 MEDICAL OFFICER Adj Health Sec Reform All 11,096
3215221 DR. SHAHID MEHBOOB 17 MEDICAL OFFICER Adj Adhoc Relief All 2017 4,212
2
3215221
2 DR. SHAHID MEHBOOB 17 MEDICAL OFFICER Adj Special Healthcare Al 13,870
3215221
3215221
2 DR. SHAHID MEHBOOB 17 MEDICAL OFFICER Adj Health Prof. Allow 39,493
3215221
2 DR. SHAHID MEHBOOB 17 MEDICAL OFFICER Adj Basic Pay 42,126
3215221
3215221
3215221
2 DR. SHAHID MEHBOOB 17 MEDICAL OFFICER Adj Non - Practicing Allo 31,593
3215221
2 DR. SHAHID MEHBOOB 17 MEDICAL OFFICER Adjustment Medical All 2,560
3215221
2 DR. SHAHID MEHBOOB 17 MEDICAL OFFICER Adj Conveyance Allowance 6,935
3215221
2 DR. SHAHID MEHBOOB 17 MEDICAL OFFICER Adjustment House Rent 6,149
3215238
4 MUHAMMAD AHSAN 17 MEDICAL OFFICER Adj Health Sec Reform All 16,266
3215238
4 MUHAMMAD AHSAN 17 MEDICAL OFFICER Adj Adhoc Relief All 2017 6,175
3215238
4 MUHAMMAD AHSAN 17 MEDICAL OFFICER Adj Special Healthcare Al 40,000
3215238
3215238
4 MUHAMMAD AHSAN 17 MEDICAL OFFICER Adj Health Prof. Allow 57,893
3215238
4 MUHAMMAD AHSAN 17 MEDICAL OFFICER Adj Basic Pay 61,752
3215238
3215238
3215238
4 MUHAMMAD AHSAN 17 MEDICAL OFFICER Adj Non - Practicing Allo 46,313
3215238
4 MUHAMMAD AHSAN 17 MEDICAL OFFICER Adjustment Medical All 3,754
3215238
4 MUHAMMAD AHSAN 17 MEDICAL OFFICER Adj Conveyance Allowance 10,166
3215238
4 MUHAMMAD AHSAN 17 MEDICAL OFFICER Adjustment House Rent 9,014
5 DR. MAHRUKH- SADIA SADIA 17 OFFICER Adj Health Sec Reform All 24,333
3215238 -do-
5 DR. MAHRUKH- SADIA SADIA 17 Adj Adhoc Relief All 2017 7,390
3215238 -do-
5 DR. MAHRUKH- SADIA SADIA 17 Adj Special Healthcare Al 24,333
3215238 -do-
3215238 -do-
5 DR. MAHRUKH- SADIA SADIA 17 Adj Health Prof. Allow 69,282
3215238 -do-
5 DR. MAHRUKH- SADIA SADIA 17 Adj Basic Pay 73,900
3215238 -do-
3215238 -do-
3215238 -do-
5 DR. MAHRUKH- SADIA SADIA 17 Adj Non - Practicing Allo 55,424
3215238 -do-
5 DR. MAHRUKH- SADIA SADIA 17 Adjustment Medical All 4,492
3215238 -do-
5 DR. MAHRUKH- SADIA SADIA 17 Adj Conveyance Allowance 12,167
3215238 -do-
5 DR. MAHRUKH- SADIA SADIA 17 Adjustment House Rent 10,787
3215599
6 SALAH -UD- DIN KASHAN 17 MEDICAL OFFICER Adjustment House Rent 2,431
3215599
6 SALAH -UD- DIN KASHAN 17 MEDICAL OFFICER Adj Conveyance Allowance 2,742
3215599
6 SALAH -UD- DIN KASHAN 17 MEDICAL OFFICER Adjustment Medical All 1,012
3215599
6 SALAH -UD- DIN KASHAN 17 MEDICAL OFFICER Adj Non - Practicing Allo 12,490
3215599
6 SALAH -UD- DIN KASHAN 17 MEDICAL OFFICER Adj Adhoc Relief All 2018 1,665
3215599
6 SALAH -UD- DIN KASHAN 17 MEDICAL OFFICER Adj Adhoc Relief All 2019 832
3215599
6 SALAH -UD- DIN KASHAN 17 MEDICAL OFFICER Adj Basic Pay 16,655
3215599
6 SALAH -UD- DIN KASHAN 17 MEDICAL OFFICER Adj Health Prof. Allow 15,613
3215599
3215599
6 SALAH -UD- DIN KASHAN 17 MEDICAL OFFICER Adj Special Healthcare Al 5,483
3215599
3215599
6 SALAH -UD- DIN KASHAN 17 MEDICAL OFFICER Adj Health Sec Reform All 4,387
3215602
4 DR MUHAMMAD FAIZ 17 MEDICAL OFFICER Adjustment House Rent 1,144
3215602
4 DR MUHAMMAD FAIZ 17 MEDICAL OFFICER Adj Conveyance Allowance 1,290
3215602
4 DR MUHAMMAD FAIZ 17 MEDICAL OFFICER Adjustment Medical All 476
3215602
4 DR MUHAMMAD FAIZ 17 MEDICAL OFFICER Adj Non - Practicing Allo 5,877
3215602
4 DR MUHAMMAD FAIZ 17 MEDICAL OFFICER Adj Adhoc Relief All 2018 783
3215602
3215602
4 DR MUHAMMAD FAIZ 17 MEDICAL OFFICER Adj Basic Pay 7,837
3215602
4 DR MUHAMMAD FAIZ 17 MEDICAL OFFICER Adj Health Prof. Allow 7,347
3215602
3215602
4 DR MUHAMMAD FAIZ 17 MEDICAL OFFICER Adj Special Healthcare Al 2,580
3215602
3215602
4 DR MUHAMMAD FAIZ 17 MEDICAL OFFICER Adj Health Sec Reform All 2,064
3216407
3 ABDUL MAALIK 1 WARD SERVANT Adj Unattractive Area All 1,466
3216407
3 ABDUL MAALIK 1 WARD SERVANT Adj Adhoc Relief All 2018 670
3
3216407
3 ABDUL MAALIK 1 WARD SERVANT Adjustment Medical All 1,100
3216407
3 ABDUL MAALIK 1 WARD SERVANT Adj Conveyance Allowance 1,309
3216407
3 ABDUL MAALIK 1 WARD SERVANT Adjustment House Rent 980
3216407
3 ABDUL MAALIK 1 WARD SERVANT Adj Basic Pay 6,695
3216407
3 ABDUL MAALIK 1 WARD SERVANT Adj High Risk Allow 50% 1,100
3216407
3216407
1 DR MARYAM SADAQAT 17 OFFICER Adj Unatract Area Allow 8,000
3216845
1 DR MARYAM SADAQAT 17 -do- Adj Health Sec Reform All 4,000
3216875 SENIOR MEDICAL
0 DR MUHAMMAD ZEESHAN 17 OFFICER Adjustment House Rent 3,325
3216875 -do-
0 DR MUHAMMAD ZEESHAN 17 Adj Conveyance Allowance 3,750
3216875 -do-
0 DR MUHAMMAD ZEESHAN 17 Adjustment Medical All 1,384
3216875 -do-
0 DR MUHAMMAD ZEESHAN 17 Adj Non - Practicing Allo 17,083
3216875 -do-
0 DR MUHAMMAD ZEESHAN 17 Adj Adhoc Relief All 2018 2,278
3216875 -do-
3216875 -do-
0 DR MUHAMMAD ZEESHAN 17 Adj Basic Pay 22,777
3216875 -do-
0 DR MUHAMMAD ZEESHAN 17 Adj Unatract Area Allow 6,000
3216875 -do-
0 DR MUHAMMAD ZEESHAN 17 Adj Health Prof. Allow 21,354
3216875 -do-
3216875 -do-
0 DR MUHAMMAD ZEESHAN 17 Adj Special Healthcare Al 7,500
3216875 -do-
3216875 -do-
0 DR MUHAMMAD ZEESHAN 17 Adj Health Sec Reform All 6,000
3216875 -do-
7 DR FARHAN FAREED 17 Adj Health Sec Reform All 5,714
3216875 -do-
7 DR FARHAN FAREED 17 Adj Adhoc Relief All 2017 2,169
3216875 -do-
7 DR FARHAN FAREED 17 Adj Special Healthcare Al 7,143
3216875 -do-
3216875 -do-
7 DR FARHAN FAREED 17 Adj Health Prof. Allow 20,337
3216875 -do-
7 DR FARHAN FAREED 17 Adj Unatract Area Allow 5,714
3216875 -do-
7 DR FARHAN FAREED 17 Adj Basic Pay 21,693
3216875 -do-
3216875 -do-
3216875 -do-
7 DR FARHAN FAREED 17 Adj Non - Practicing Allo 16,269
3216875 -do-
7 DR FARHAN FAREED 17 Adjustment Medical All 1,318
3216875 -do-
7 DR FARHAN FAREED 17 Adj Conveyance Allowance 3,571
3216875 -do-
7 DR FARHAN FAREED 17 Adjustment House Rent 3,166
3216876 DR MUHAMMAD IMRAN -do-
2 SAFDAR 17 Adjustment House Rent 4,116
2 SAFDAR 17 Adj Conveyance Allowance 4,643
2 SAFDAR 17 Adjustment Medical All 1,714
2 SAFDAR 17 Adj Non - Practicing Allo 21,150
2 SAFDAR 17 Adj Adhoc Relief All 2018 2,820
2 SAFDAR 17 Adj Basic Pay 28,200
2 SAFDAR 17 Adj Unatract Area Allow 7,429
2 SAFDAR 17 Adj Health Prof. Allow 26,438
2 SAFDAR 17 Adj Special Healthcare Al 9,286
2 SAFDAR 17 Adj Health Sec Reform All 7,429
3216876 -do-
5 MUHAMMAD FAHEEM KHAN 17 Adj Health Sec Reform All 7,428
3216876 -do-
5 MUHAMMAD FAHEEM KHAN 17 Adj Adhoc Relief All 2017 2,820
3216876 -do-
5 MUHAMMAD FAHEEM KHAN 17 Adj Special Healthcare Al 9,285
3216876 -do-
3216876 -do-
5 MUHAMMAD FAHEEM KHAN 17 Adj Health Prof. Allow 26,438
3216876 -do-
5 MUHAMMAD FAHEEM KHAN 17 Adj Unatract Area Allow 7,428
3216876 -do-
5 MUHAMMAD FAHEEM KHAN 17 Adj Basic Pay 28,200
3216876 -do-
3216876 -do-
3216876 -do-
5 MUHAMMAD FAHEEM KHAN 17 Adj Non - Practicing Allo 21,150
3216876 -do-
5 MUHAMMAD FAHEEM KHAN 17 Adjustment Medical All 1,714
3216876 -do-
5 MUHAMMAD FAHEEM KHAN 17 Adj Conveyance Allowance 4,643
3216876 MUHAMMAD FAHEEM KHAN 17 -do- Adjustment House Rent 4,116
5
1 DR AIMAN RASOOL 17 OFFICER Adjustment House Rent 4,433
3217122 -do-
1 DR AIMAN RASOOL 17 Adj Conveyance Allowance 5,000
3217122 -do-
1 DR AIMAN RASOOL 17 Adjustment Medical All 1,846
3217122 -do-
1 DR AIMAN RASOOL 17 Adj Non - Practicing Allo 22,777
3217122 -do-
1 DR AIMAN RASOOL 17 Adj Adhoc Relief All 2018 3,037
3217122 -do-
3217122 -do-
1 DR AIMAN RASOOL 17 Adj Basic Pay 30,370
3217122 -do-
1 DR AIMAN RASOOL 17 Adj Health Prof. Allow 28,472
3217122 -do-
3217122 -do-
1 DR AIMAN RASOOL 17 Adj Special Healthcare Al 10,000
3217122 -do-
3217122 -do-
1 DR AIMAN RASOOL 17 Adj Health Sec Reform All 10,000
3217122 -do-
4 DR ZUNAIRA NAVEED 17 Adj Health Sec Reform All 7,741
3217122 -do-
4 DR ZUNAIRA NAVEED 17 Adj Adhoc Relief All 2017 2,351
3217122 -do-
4 DR ZUNAIRA NAVEED 17 Adj Special Healthcare Al 7,741
3217122 -do-
3217122 -do-
4 DR ZUNAIRA NAVEED 17 Adj Health Prof. Allow 22,042
3217122 -do-
4 DR ZUNAIRA NAVEED 17 Adj Basic Pay 23,512
3217122 -do-
3217122 -do-
3217122 -do-
4 DR ZUNAIRA NAVEED 17 Adj Non - Practicing Allo 17,633
3217122 -do-
4 DR ZUNAIRA NAVEED 17 Adjustment Medical All 1,429
3217122 -do-
4 DR ZUNAIRA NAVEED 17 Adj Conveyance Allowance 3,870
3217122 -do-
4 DR ZUNAIRA NAVEED 17 Adjustment House Rent 3,432
3217122
7 DR AMJAD FAROOQ 17 MEDICAL OFFICER Adj Health Sec Reform All 18,928
3217122
7 DR AMJAD FAROOQ 17 MEDICAL OFFICER Adj Adhoc Relief All 2017 5,748
3217122
7 DR AMJAD FAROOQ 17 MEDICAL OFFICER Adj Special Healthcare Al 18,928
3217122
3217122
7 DR AMJAD FAROOQ 17 MEDICAL OFFICER Adj Health Prof. Allow 53,893
3217122
7 DR AMJAD FAROOQ 17 MEDICAL OFFICER Adj Basic Pay 57,486
3217122
3217122
3217122
7 DR AMJAD FAROOQ 17 MEDICAL OFFICER Adj Non - Practicing Allo 43,113
3217122
7 DR AMJAD FAROOQ 17 MEDICAL OFFICER Adjustment Medical All 3,494
3217122
7 DR AMJAD FAROOQ 17 MEDICAL OFFICER Adj Conveyance Allowance 9,464
3217122
7 DR AMJAD FAROOQ 17 MEDICAL OFFICER Adjustment House Rent 8,391
8 DR KHADIJA TAHIR 17 OFFICER Adjustment House Rent 572
3217639
8 DR KHADIJA TAHIR 17 -do- Adj Conveyance Allowance 644
3217639 -do-
8 DR KHADIJA TAHIR 17 Adjustment Medical All 238
3217639 -do-
8 DR KHADIJA TAHIR 17 Adj Non - Practicing Allo 2,939
3217639 -do-
8 DR KHADIJA TAHIR 17 Adj Unattractive Area All 1,032
3217639 -do-
8 DR KHADIJA TAHIR 17 Adj Adhoc Relief All 2018 391
3217639 -do-
3217639 -do-
8 DR KHADIJA TAHIR 17 Adj Basic Pay 3,920
3217639 -do-
8 DR KHADIJA TAHIR 17 Adj Health Prof. Allow 3,674
3217639 -do-
3217639 -do-
8 DR KHADIJA TAHIR 17 Adj Special Healthcare Al 1,290
3217639 -do-
3217639 -do-
8 DR KHADIJA TAHIR 17 Adj Health Sec Reform All 1,032
Total 0
Audit is of the view that due to weak financial management, the record was not produced
for audit verification and the same was paid without additional budget.
Non production of record created doubt regarding legitimacy of the expenditure
Amounting to Rs3.968 million.
Audit recommends fixing of responsibility on the person(s) at fault beside provision of

record at earliest for audit scrutiny.
PARA-13 Non recovery of uniform and mess allowance during leave Rs0.080 million
According to Government of the Punjab Health Department letter No SO(A-III-
HQ)0-17/B1-1 dated 12.2.1997 that Uniform Allowance and Mess Allowance will not
admissible to Charge Nurses during leave.
During audit THQ Hospital Rojhan for the financial year 2020-21 on examination
of pay slips of Charge Nurses/Head Nurse, it was notice that following Nurses were drawing
Nursing, Uniform and Mess allowance during the period of leave, which will not admissible to
them in the light of above notifications. Due to which Government sustain a loss to the extent of
Rs0.080 million.
Number Nature of
P# Name From To Description Rate Recovery
of Days Leave
SAJIDA Nursing Allow 9000 36000
10.09.202
SHAHEE 07.01.2021 120 E/Leave Mess Allow 8000 32000
0
31883309 N Dress Allow 3100 12400
Total 0
Rs0.080 million
Audit recommends inquiry and fixing on the person(s) at fault besides recovery.
PARA-14 Recovery of un authorized payment of conveyance allowance during leave on
full pay Rs0.020 million
According to Rule 1.15 (2) of Punjab Traveling Allowance Rules Compendium 2008
that, Conveyance allowance will be admissible only for the period during which the civil servant
held the post to which the conveyance allowance is attached and will not be admissible during
leave or joining time.
observed that DDO allowed conveyance allowance amounting to Rs0.020 million to the
employees who were on leave with full pay (LFP) but necessary deduction of Conveyance
allowance was not made in violation of above quoted instructions. The detail is as below;
Numb Conveyance
Designatio Nature of
P# Name From To er of . Amount
n Leave
Days Allowance
SAJIDA Charge 10.09.202 07.01.202 Earned
120
31883309 SHAHEEN Nurse 0 1 Leave 5000 20,000
Rs0.020 million.
PARA-15 Recovery of Unauthorized Payments of allowances during Leave Rs 141
million
According to Government of Punjab Primary & Secondary Healthcare Department

No.SO(B&A)2-27/2017-18 dated 16.10.2020, Clarification from Finance Department i.e Doctor
are not entitled to grant of Health Professional Allowance, Special Health Care Allowance, Non
practicing allowance, Health Sector reform Allowance during any kind of leave. Further, according
to Govt. of Punjab Finance department Notification No.SOX(H-I) 6-91 2004-1 Dated 14-07-2008,
Health Sector Reforms Allowance is not admissible to officers/staff proceeding on leave except
Maternity / Hajj leave.
During audit of THQ Hospital Rojhan for the financial year 2020-21, it was observed
through Scrutiny of attendance register and personnel files that following officer were on leave
but health sector reforms allowance, Health Professional allowance, Non practicing allowance
and incentive allowance were paid to them without entitlement which resulted excess payment of
Rs0. 141 million as detailed below.
Nature
Name of Duratio HSR Recover
P.No Desig` From To of NPA SHA HPA
Employee n A y
Leaves
SIDRAH 17.07.202 15.10.202 Maternit 1000 2847
WMO 89 10000 0 59333
32050355 AREG 0 0 y 0 2
TARIQ 01.12.202 29.01.202 2277 1000 2847
MO 60 Earned 8000 81554
32125806 WASIM 0 1 7 0 2
2277 2000 5694
Total 18000 140887
7 0 4
Rs0.141 million.
Audit recommends inquiry and fixing on the person(s) at fault besides recovery without
further delay.
PARA-16 Non realization/deposit of cycle stand fee RS65,000/-
According to the Govt. of the Punjab Primary & Secondary Health department
vide No.S.O(H&D)7-9/2017(U.C) dated 17.08.2019 “The rate for various services and test
performed in health facilities under the administrative control of Primary & Secondary Health
department are hereby notified as under:
Sr. No. Parking Fee Rate in Rs
1 Parking Fee Car 20
2 Parking Fee Bike 10
As per para 76 (1) of Govt. of the Punjab, District Government and TMAt
(Budget) Rules, 2003, the primary obligation of the Collecting Officers shall be to ensure that all
revenue due is claimed, realized and credited immediately into Local Government Fund under
proper receipt head.
During audit of THQ Hospital Roojhan for the financial year 2020-21, it was
noticed that cycle stand was auctioned for Rs50,000/- for the period 1.7.2017 to 30.6.18. After
financial year 2017-18 same was non auctioned and nor the fee as per above mentioned
notification was collected and deposited.
Period Auction Money Deposited Balance
2017-18 50,000 0 50,000
30% increase(10% for each year) 15000
Total 115000
Audit is of the view that due to weak financial management and negligence of the DDO
parking stand was not auctioned and nor the fee was collected through self collection.
Non auctioned and self collection of parking fee resulted in loss to the Government
amounting to Rs0.065.
Audit recommends fixing of responsibility against the Officer concerned besides
recovery of loss and deposited into Government treasury.
PARA-17 Recovery due to unjustified payment of salaries during absent period Rs
1.020 million
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 as per Rule 2.33 of PFR Vol-I.
During audit of THQ Hospital Rojhan for the financial year 2020-21, it was
observed on Scrutiny of the HR Data and Personal files of Dr. Amara Ahmad WMO was absent
from duty since 08.04.2020 without prior sanction of leave by the competent authority but she
draw salary. Further Dr Hamna Akhter drawn salaries without services and after resignation.
Hence department did not bother to stop salary, It is resulted into loss of Rs1.020 million as
detailed below
Salary
Pr No. Name Desig. P/M Months/Days Recovery Period
3212211
3 Dr. Amara Ahmad WMO
108257 03 months & 23 Days 405,090 08.04.2020 to 31.07.2020
3213385
Dr Hamna Akhter WMO
5 123,034 05 months 615,170 03.2020 to 07.2020
Total 0
The payment of salaries during absent period resulted in loss to the Government
amounting to Rs1,020,260.
PARA-18 Overpayment due to allowing unauthorized annual increment without
completion of six months’ services – Rs0.022 million
According to Rule 6 of The Punjab(Non Gazzeted) Civil Services (pay revision) Rule
1972,the increment in the pay scales shall fall due on the 1 st day of December, following the
completion of at least six months service at a stage in the relevant revised national pay scale.
During audit of MS THQ Hospital Rojhan for the financial year 2020-21 it was observed
from HR data that the following employees were appointed but annual increment was awarded
without completion of six month period which resulted overpayment amounting to Rs0.022
million as detailed below.
Date of
Name of Joining(Ne Job Differenc Amoun
Pers.no. Employee w Contract) Title Due Drawn e Period t
3
month
SARA WM 19
32125519 MUSTAFA 10.02.2021 O 30370 32670 2300 days 8441
5
month
WM 21
32050355 SIDRAH AREG 11.01.2021 O 30370 32670 2300 days 13064
Total 0
Due to weak internal financial controls annual increment was allowed without
consideration of six months’ period.
The grant of inadmissible annual increment resulted in loss to the Government amounting
to Rs0.022 million.
Audit recommends recovery of overpayment amount and re-fixation of salary of
concerned employees as early as possible.
PARA-19 Loss on account of house rent allowance Rs0.688 million
According to Government of Punjab, Finance Department letter NO. FD (M-I) 1-
15/82-P-I, dated 15-06-2000, a Government servant shall pay house rent allowance whether he
lives there or not or not in case of availability of designated residence in the work premises.
observed that detailed below residences were allotted to the employees and They were not
entitled to draw the house rent allowance.. But they were drawing the house rent allowance. It
resulted an unauthorized drawl of house rent of Rs0.688 million.
Executive Residences in the Hospital
Sr. Recover
Quarters Residing Person Designation P. No. Period HRA
No y
07.2020 to
3 E:4 Dr. Tariq Waseem MO 32125806 4433
08.2020 8866
4 E:5 Dr. Sara Mustafa WMO 31898593 07/20 to 06/21 4433 53196
6409532
Sub Total
7
Hostel Outside the Hospital
1 Room No: 02 Dr. Hafeez Physiotherapist 32070203 7/2020 to 6/2021 4433 53196
Medical 53196
2 Room No: 03 Dr. Sajid 32006478 7/2020 to 6/2021 4433
Officer
3 Room No: 04 Dr. Farhan Raza Dental Surgeon 32119809 7/2020 to 6/2021 4433 53196
Medical
Officer Civil
4 Room No: 05 Dr. Imtiaz Gul 7/2020 to 6/2021 4433
Hospital
Shahwali 53196
5 Room No: 06 Dr. Umer Raza Dental Surgeon 32103685 7/2020 to 6/2021 4433 53196
6 Room No: 07 Dr. M. Ahsan Dental Surgeon 32086613 7/2020 to 6/2021 4433 53196
7 Room No: 08 Dr. Muhammad Medical 31946703 7/2020 to 6/2021 4433 53196
Adeel Officer
Sub Total 372372
Doctors Hostel Complex
Quarter No: Rural Health
1 Atta Rasool July 2020-date 4433
01 Inspector 53196
Quarter No: Medical June 2020 to
2 Dr. Ali Mehdi 4433
02 Officer December 2020 26598
Quarter No: Medical
2 Dr. Faheem Jan 2021 – date 4433
02 Officer 26598
Quarter No:
3 Ishtiaq Ahmad Dawakob July 2020-date 1458
03 17496
Dr. Pervez Medical
4 Quarter No: 0 July 2020-date 4433
Rasheed Officer 53196
Quarter No:
5 Staff Shakeela Charge Nurse July 2020-date 0
05 0
Quarter No:
6 Adnan Shahzad Lab Technician July 2020-date 1961
06 23532
Quarter No: Staff Sajida
7 Charge Nurse July 2020-date 0
07 Shaheen 0
Sub Total 200616
Quarters Inside the Hospital
Q: 01 Iqra Shaheen Charge Nurse July 2020-date 0 0
Q: 02 Rukhsana Mureed Charge Nurse July 2020-date 0 0
08.2020 to
Q: 03 Abdul Kareem Dispenser 1719
06.2021 20628
Q: 04 Asma Bashir Charge Nurse July 2020-date 2727 32724
Operation
Muhammad
Q: 05 Theater July 2020-date 0
Younis
Assistant 0
Q: 06 Shamshad Akhtar Charge Nurse July 2020-date 0 0
Sub Total 53352
Grand Total 688,402
Audit is of the view that payment of inadmissible allowances resulted in overpayment of

Rs0.688 million.
Payment of inadmissible allowances resulted in excess payment of Rs0.688 million
Audit recommends recovery of Rs0.688 million besides fixing of responsibility against
the concerned, under intimation to Audit.
PARA-20 Non utilization of zakat fund for medicines RS0.744 million
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 according to rule 2.33 of the PFR, Vol-I.
During audit of THQ Hospital Rojhan for the financial year 2020-21 it was
observed that Rs0.744 million were provided in the health welfare committee of THQ Rojhan
account during the financial year 2020-21 but DDO failed to utilized the same for the welfare of
poor penitent , resulting in loss to Government.
Account Title Cheque CHeque Amount
No. Date
Health welfare committee AC#41063492244 NBP 583195 04.01.2021 372190
Rojhan 15.04.2021 372190
Total 583195
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 non utilization of zakat fund and
its poor monitoring against the standard instructions besides regularization of the irregularity by
the competent authority.
PARA-21 Unauthorized drawl of Hardship Allowance through manual bills Rs0.192
million
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.
observed on examination of SAP HR data of staff under the administrative control of MS THQ
Hospital, following officer/officials withdrew hardship allowance through manual bills which are
not admissible. It resulted and overpayment of Rs0.192 million.
BP Wage Type
Pers.no. Name of Employee S Job Title Description Amout
Adj. Hardship
31698482 ALI RAZA AHSAN 17 MEDICAL OFFICER Allowance 6,968
Adj. Hardship
31828994 IKRAM ULLAH LEGHARI 17 MEDICAL OFFICER Allowance 19,612
Adj. Hardship
32058865 ATIF RAHIM 17 MEDICAL OFFICER Allowance 8,000
Adj. Hardship
32131055 ABDUL RASHEED 1 WARD SERVANT Allowance 8,000
SENIOR MEDICAL Adj. Hardship
32133738 ADNAN BASHIR 17 OFFICER Allowance 11,612
Adj. Hardship
32148930 GHULAM ABBAS 17 MEDICAL OFFICER Allowance 9,290
WOMEN MEDICAL Adj. Hardship
32151901 AQSA YAQOOB 17 OFFICER Allowance 18,133
Adj. Hardship
32152202 MUHAMMAD ALEEM 17 MEDICAL OFFICER Allowance 11,096
Adj. Hardship
32152208 DR. FAISAL AKASH 17 MEDICAL OFFICER Allowance 16,266
Adj. Hardship
32152212 DR. SHAHID MEHBOOB 17 MEDICAL OFFICER Allowance 11,096
Adj. Hardship
32152384 MUHAMMAD AHSAN 17 MEDICAL OFFICER Allowance 16,266
DR. MAHRUKH- SADIA WOMEN MEDICAL Adj. Hardship
32152385 SADIA 17 OFFICER Allowance 19,466
Adj. Hardship
32155996 SALAH -UD- DIN KASHAN 17 MEDICAL OFFICER Allowance 4,387
Adj. Hardship
32156024 DR MUHAMMAD FAIZ 17 MEDICAL OFFICER Allowance 2,064
32171221 DR AIMAN RASOOL 17 OFFICER Allowance 8,000
32171224 DR ZUNAIRA NAVEED 17 OFFICER Allowance 6,193
Adj. Hardship
32171227 DR AMJAD FAROOQ 17 MEDICAL OFFICER Allowance 15,142
191,59
1
Rs0.192 million.
Audit recommends inquiry and fixing on the person(s) at fault besides recovery of Rs
0.192 million.
PARA-22 Un-authorized purchase of bedding clothing worth RS0.295 million without
tenders advertisement.
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. Further as per Government of the Punjab Health
Department Letter No.AAC/HD/8-153/84(P-II) dated 14-10-2000 state that, All Government
Departments/Autonomous Bodies under the control of Provincial Government may purchase
cotton cloth & cotton products by floating tenders from the open market.
noticed that detailed below amounts to the extent of Rs0.295 million were drawn out of
Government treasury for purchase of bedding clothing. Scrutiny of the relevant record revealed
that purchases were made through quotations instead of floating tenders.
G/L Acc Description Document Date Document No Bill Date Supplier Amount
Drapery, Fabrics, clothing and Allied 03.02.2021 1900168323 26.08.2020 Ali Bhai 99,900
Material 08.06.2021 1900686040 27.05.2021 Waseem Traders 196,000
Total 295,900
Audit is of the view that due to weak financial management, purchases were made
without advertisement and fair competition.
Purchases without advertisement resulted in irregular expenditure of Rs0.295 million.
Audit recommends inquiry, fixing responsibility and action against the person(s) at fault besides
Regularization of expenditure.
PARA-23 Loss on account of conveyance allowance Rs0.790 million

According to Government of Punjab, Finance Department letter No. FD.SR.1.9-
4/86 (P) (PR) dated 04.12.2012, Sr. No. 4 It is further clarified that the employees who are
residing in the residential colonies situated within work premises are not entitled to the facility of
conveyance allowance.
During audit of MS THQ Hospital Rojhan, it was observed that following staff
were allowed Government residences in the hospital colony but conveyance allowance was not
deducted from the pay. Due to this Govt. has to sustain loss to the extent of Rs790 million
Quarters Residing Person Designation P. No. Period C.A Amount
Dr. Tariq 3212580
E:4 MO 07.2020 to 08.2020 5000 53196
Waseem 6
3189859
E:5 Dr. Sara Mustafa WMO 07/20 to 06/21 5000 53196
3
Sub Total 0
Quarter No: Rural Health
Atta Rasool July 2020-date 5000 60000
01 Inspector
Quarter No: June 2020 to December
Dr. Ali Mehdi Medical Officer 5000 60000
02 2020
Quarter No:
Dr. Faheem Medical Officer Jan 2021 – date 5000 60000
02
Quarter No:
Ishtiaq Ahmad Dawakob July 2020-date 5000 60000
03
Quarter No: Dr. Pervez
Medical Officer July 2020-date 5000 60000
0 Rasheed
Quarter No:
Staff Shakeela Charge Nurse July 2020-date 5000 60000
05
Quarter No:
Adnan Shahzad Lab Technician July 2020-date 5000 60000
06
Quarter No: Staff Sajida
Charge Nurse July 2020-date 5000 60000
07 Shaheen
Sub Total 480000
Q: 01 Iqra Shaheen Charge Nurse July 2020-date 1932 23184
Q: 03 Abdul Kareem Dispenser 08.2020 to 06.2021 5000 60000
Q: 04 Asma Bashir Charge Nurse July 2020-date 5000 60000
Q: 06 Shamshad Akhtar Charge Nurse July 2020-date 5000 60000
Sub Total 203184
Grand Total 789,576
Rs0.790 million.
PARA-24 Loss due to non deduction of 5% maintenance charges Rs0.652 million
According to Government of Punjab, Finance Department letter NO. FD (M-I) 1-15/82-
P-I, dated 15-06-2000, a Government servant shall pay house rent allowance and 5%
maintenance whether he lives there or not or not in case of availability of designated residence
in the work premises.
During the audit of MS THQ Hospital Rojhan for the financial year 2020-21, it was
noticed that following residences were occupied by the detail employees but proper deduction of
maintenance charges against these residences was not made. It resulted in loss to Govt. Valuing
Rs0.652 million.
Amount
Quarters Residing Person Designation P. No. Period 0
(RS)
E: 2 Dr. Sidra Areej WMO 32050355 07/20 to 06/21 163 19602
4
163
E:3 Tariq Javeed MO 07/20 to 06/21 19602
31920296 4
163
E:4 Dr. Tariq Waseem MO 32125806 07.2020 to 08.2020 3267
4
163
E:5 Dr. Sara Mustafa WMO 31898593 07/20 to 06/21 19602
4
Sub Total 0
Hostel Outside the Hospital
174
Room No: 02 Dr. Hafeez Physiotherapist 32070203 07/20 to 06/21 20982
9
163
Room No: 03 Dr. Sajid Medical Officer 32006478 07/20 to 06/21 19602
4
163
Room No: 04 Dr. Farhan Raza Dental Surgeon 32119809 07/20 to 06/21 19602
4
Medical Officer Civil Hospital 163
Room No: 05 Dr. Imtiaz Gul 07/20 to 06/21 19602
Shahwali 4
163
Room No: 06 Dr. Umer Raza Dental Surgeon 32103685 07/20 to 06/21 19602
4
163
Room No: 07 Dr. M. Ahsan Dental Surgeon 32086613 07/20 to 06/21 19602
4
163
Room No: 08 Dr. Muhammad Adeel Medical Officer 31946703 07/20 to 06/21 19602
4
Sub Total 372372
Doctors Hostel Complex
151
Quarter No: 01 Atta Rasool Rural Health Inspector 07/20 to 06/21 18222
9
151
Quarter No: 02 Dr. Ali Mehdi Medical Officer 06.2020 to 12.2020 18222
9
151
Quarter No: 02 Dr. Faheem Medical Officer 01. 2021 – date 18222
9
111
Quarter No: 03 Ishtiaq Ahmad Dawakob 07/20 to 06/21 13332
1
151
Quarter No: 0 Dr. Pervez Rasheed Medical Officer 07/20 to 06/21 18222
9
117
Quarter No: 05 Staff Shakeela Charge Nurse 07/20 to 06/21 14082
4
109
Quarter No: 06 Adnan Shahzad Lab Technician 07/20 to 06/21 13176
8
117
Quarter No: 07 Staff Sajida Shaheen Charge Nurse 07/20 to 06/21 14082
4
Sub Total 127560
117
Q: 01 Iqra Shaheen Charge Nurse 07/20 to 06/21
4 14082
117
Q: 02 Rukhsana Mureed Charge Nurse 07/20 to 06/21
4 14082
128
Q: 03 Abdul Kareem Dispenser 08.2020 to 06.2021
2 14102
163
Q: 04 Asma Bashir Charge Nurse 07/20 to 06/21
0 19554
105
Q: 05 Muhammad Younis Operation Theater Assistant 07/20 to 06/21
0 12600
132
Q: 06 Shamshad Akhtar Charge Nurse 07/20 to 06/21
6 15906
Sub Total 90326
Total 672331
Audit is of the view that due to weak financial management, 5% maintenance charges
were not deducted.
Non deduction of necessary charges resulted in loss to the Government amounting to
Rs0.672 million.
PARA-25 Unjustified Local Purchase of medicine Rs 2.896 million
According to paragraph No.9 of tender document “The shop must be situated
within the 2-km radius of the hospital”. Further as per Govt. of the Punjab (Health Department)
letter No.AAC/HD/1-42/94 (P) dated 14th 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.
observed that DDO withdrew the amounts of Rs2.865 million out of Government Treasury on
account of local purchase of medicine during 1.7.2020 to 30.6.2021. Scrutiny of the record
revealed the following serious irregularities;
1. The LP medicine contract was awarded to Zeeshan medical store, rajanpur which
was 80 km away from hospital, no reason for breach of term of 2km radius was on
record. Audit is also of the view that LP is mostly used for emergent conditions,
LP contract at Rajanpur is beyond understanding of audit.
2. All items were 10% below of printed prices which is almost available in market
for every customer at Rojhan as well.
3. Medicine was purchased in huge quantity instead of for seven days.
4. Medicines were issued to OPD in violation of above quoted instructions.
5. The purchase was made without requisition by the concerned Doctors.
(Amount in Rs)
Document Total
Date Document No Amount Bill Date Items Rate Quantity Amount
Rs04.11.202 05.09.2020 BD syrings 30 8800 237600
0 5100040023 1,098,855 30.08.2020 R/L 85.12 1000 76608
14.09.2020 I.V set 22.5 1920 43200
30.08.2020 I.V set 22.5 4800 108000
Ciplet Infusion 100
30.08.2020 ml 145.49 500 65470
30.08.2020 Flyagyl Infusion 135.23 1000 121707
25.09.2020 I.V Burnula 22 NG 55 1000 49500
25.09.2020 I.V Burnula 22 NG 55 1000 49500
05.01.2021 5100044013 1,497,015 SANTE 40 Mg IV
04.11.2020 ING 380 1000 342000
04.11.2020 IV burnola 55 1000 49500
04.11.2020 IV burnola 55 1000 49500
03.11.2020 Flygil Inf 135.23 500 60853
03.11.2020 Bofalgan Inf 117 500 52650
26.09.2020 Risek 40 MG 355 100 31950
03.10.2020 Risek 40 MG 355 100 31950
06.10.2020 Risek 40 MG 355 100 31950
03.11.2020 Risek 40 MG 355 250 79875
05.11.2020 Risek 40 MG 355 200 63900
16.11.2020 Surgical Mask 5 10000 45000
16.11.2020 Face Mask KN-95 220 1000 198000
29.12.2020 HEPRIN BELMEH 556 70 35028
29.12.2020 HEPRIN BELMEH 556 30 15012
02.10.2020 R/L 105.73 400 38062
BD syring ICC
13.04.2021 5100086021 1,992,735 15.10.2020 Insuline 30 15000 405000
15.10.2020 Face Mask 4.5 12000 54000
16.10.2020 Risek 40 MG 380 100 34200
30.10.2020 Risek 40 MG 380 200 68400
03.06..202 Risek 40 MG
1 Infusion 380 150 51300
27.06.2021 5100036036 970,070 31.05.2021 Provas Inj 129 1000 116100
31.05.2021 Flaygil Infusion 144.72 660 85963
31.05.2021 R/L 105.73 800 76125
31.05.2021 R/L 85.12 800 61286
26.05.2021 Flaygil Infusion 144.72 250 32562
Risek 40 MG
17.05.2021 Infusion 380 100 34200
Total 2895951
Due to weak financial management, the irregular expenditure on purchase of medicines

were purchases.
The local purchase of medicine excess then daily need maximum 7 days was unjustified.
Purchase of medicines in violation of prescribed limit resulted in irregular expenditure of
Rs2.895 million.
Audit recommends an inquiry and fixing of responsibility for local purchase of medicines
besides regularization of expenditure.
PARA-26 Unauthorized drawl of inadmissible allowances Rs0.495 million

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.
observed on examination of SAP HR data of staff under the administrative control of MS THQ
Hospital following officer/officials withdrew unauthorized special allowance, which were not
admissible. It resulted in overpayment of Rs0.495 million as per detail given below:
(Amount in Rs)
Wage Type
Pers.no. Name of Employee BPS Job Title Description Amount
30670887 MUHAMMAD QASIM 4 WARD SERVANT Special Allowance 24,000
30671007 SULTAN 4 WARD SERVANT Special Allowance 24,000
30671045 MUJAHID HUSSAIN 4 SWEEPER Special Allowance 24,000
30671086 ISHTIQ AHMED 4 DAVA COB Special Allowance 24,000
30671326 GHULAM QADIR 8 DRIVER Special Allowance 24,000
MUHAMMAD RASHID SENIOR
30677422 HASAN 19 CONSULTANT Special Allowance 180,000
30677559 KASHIF HUSSAIN 2 WARD SERVANT Special Allowance 24,000
30677899 JAVED IQBAL 9 DISPENSER Special Allowance 36,000
30678022 MUHAMMAD AKRAM 9 DISPENSER Special Allowance 36,000
SANITARY
30678100 KHIZER ABBAS JAFARI 2 PATROL Special Allowance 24,000
30678124 SHAHZAD RAFIQ 9 DISPENSER Special Allowance 15,000
HEMOPATHIC
30678164 NAZAKAT HUSSAIN 1 NAIB QASID. Special Allowance 24,000
OPERATION
30811639 MUHAMMAD YOUNIS 12 THEATRE ASSTT Special Allowance 36,000
Total 495,000
Rs0.495 million.
PARA-27 Unauthorized purchase of medicines as LP in excess of prescribed limit worth
Rs3.360 million
According to Govt. of Punjab Finance Department Notification No. FD(FR) 11-2/89
dated 01-11-2001, Officers in District Government are now authorized to distribute the budget allocation
for medicines in the following ratio
i- 10% reserved for natural calamities / emergency to be purchased in bulk.
ii- 15% day to day purchase for normal medicines.
iii- 75% Bulk purchases.
Concerned District Governments shall make the rate contract in the light of instructions of the Punjab
Government for procurement of all standardized medicines / pharmaceuticals.
that Rs5.599 million were allocated and incurred expenditure for purchase of medicins from local market
but the condition of 10% emergency and 15% for day to day as per detail given below over and above the
prescribed limit in violation of Govt. instructions was not observed, which resulted unauthorized
utilization of the budget.
(Amount in Rs)
Year Description Total Expenditure Reserved Ratio Expenditure Excess
2020- 10% Emergency 5599175 2239670 5599175 3359505
21 15% day to Day 0 3359505 0 0
Total 5599175 5599175 3359505
Due to weak financial management, the excess medicines in violation of above quoted
letter were purchased.
The local purchase of medicine in excess of prescribed quota was unjustified.
Purchase of medicines in violation of prescribed limit resulted in irregular expenditure of
Rs3.360 million.
Audit recommends an inquiry and fixing of responsibility for local purchase of medicines
besides regularization of expenditure.
PARA-28 Overpayment due to payment of higher rates of POL than notified by OGRA
Rs0.020 million
According to clause 9 of Punjab District Authorities Accounts Rules 2017, that
DDO and payee of the pay, allowances, contingent expenditure or any other expense shall be
personally responsible for any overcharge, fraud or misappropriation and shall be liable to make
good that loss.
noticed that total expenditure incurred on account of POL was Rs785,260/- by the Generators
owned by Hospital. The overall POL was purchased from Mohsin Petroleum Service (PSO)
Rojhan. While comparing the rate charged in selected vouchers with OGRA rates it was noticed
that 1.50% to 2.50% rate was overcharged by the petrol pump. Hence total amount overpaid on
account of POL by the DDO was Rs19631(785260*2.50/100)
Due to weak financial management, the amount was paid in excess of notified prices.
The payment of higher rate resulted in loss to the Government amounting to Rs0.020
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-29 Loss to Government due to non-deduction of income tax- Rs0.0378 million
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, a 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.
Further as per 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 THQ Hospital Rojhan for the financial year 2020-21, it was noticed that
the income tax amounting to Rs0.146 million on supply of services was neither/less deducted at
source nor exemption certificate by income tax department was produced to audit for scrutiny.
The detail is as below.
(Amount in Rs)
G/L Acc Document Document Gross Bill I.Tax I.Tax Less
Description Date No Amount Date Supplier Due Deducted I.Tax
15.07.20
Transportatio 04.11.2020 1900024674 76,000 20 unregistered 11400 3420 7980
n of Goods 22.04.2021 1900554177 63,000 Misc unregistered 9450 2835 6615
Total 0 0 0 20850
(A) It was observed that the service providers submitted their bills but the PST were not
deducted as per above quoted letter. Due to which the Govt. sustain a loss of Rs0.022
million 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 Rs)
Document Gross Amount of
G/L Acc Description Date Document No Amount Bill Date Supplier PST
Transportation of Goods 15.07.202
(Govt) 04.11.2020 1900024674 76,000 0 unregistered 12160
Transportation of Goods
(Govt) 22.04.2021 1900554177 63,000 Misc unregistered 10080
Total 0
Due to weak internal financial controls, income tax & PST was not deducted from the
suppliers’ bills despite non availability of exemption certificate.
Non recovery of income tax caused loss to Government amounting to Rs0.0378 million.
Audit recommends recovery of income tax & PST at prescribed rate.
PARA-30 Purchase of stores without tender advertisement worth Rs1.807 million

thousand rupees to three million rupees.
During the course of audit of MS THQ Hospital Rojhan for the financial year 2020-21 it
was observed that DDO purchased detailed below store items valuing Rs1.807 million that proposed
procurement was neither advertised in advance on the PPRA’s web site nor in two national papers, the
supply orders were split up. The procurement of stores without advertisement on PPRA website resulted
uneconomical purchases.
(Amount in Rs)
Document
G/L Acc Date Document No Amount Bill Date Supplier
A03942 13.02.2021 1900167306 81,000 29.10.2020 Alflah Surgical
A03942 22.04.2021 1900653185 84,300 23.02.2021 Falakh surgical
A03942 26.06.2021 1900682909 63,630 25.06.2021 Waseem Traders
A03942 26.06.2021 1900686768 82,500 05.06.2021 Waseem Traders
A03942 26.06.2021 1900689139 52,000 15.06.2021 Waseem Traders
A03942 26.06.2021 1900682910 92,500 25.06.2021 Waseem Traders
A03942 27.06.2021 1900691026 97,500 24.06.2021 Waseem Traders
A03970 26.06.2021 1900674597 99,000 24.06.2021 Waseem Traders
A03970 26.06.2021 1900674595 95,000 25.06.2021 Waseem Traders
A03970 26.06.2021 1900674598 90,000 25.06.2021 Waseem Traders
Total 0
Due to weak financial management, expenditure was incurred without observing PPRA
rules.
Audit recommends fixing responsibility on the person(s) at fault besides regularization of
expenditure from the competent authority.
PARA-31 Irregular expenditure on repair of machinery and equipment worth Rs0.247 million

According to Sr. 4 (IV) of The Punjab Delegation of Financial Powers Rules 2006
(Amended upto 26-03-2010), “the repairs are carried in the departmental workshop, in absence of
departments own workshop quotations and open tenders may be invited in the following manner (a) small
order up to Rs10000/- (b) limited tender enquiry up to Rs150,000/- (c) open tender enquiry when the
estimate of repair exceeds the limit of Rs150,000/-and the expenditure is economical with reference to the
service period of tools, plants and machinery”
During the course of audit on the accounts of THQ Hospital Rojhan for the financial year
2020-21 it was noticed that funds to the extent of Rs0.247 million were drawn from Govt. treasury to
defray expenditure on repair of machinery and equipment as per detail given below. Scrutiny of the
record of expenditure called for the following comments:
1. No demand/requisition for repair of machinery/equipment from the in charge concerned was
available on record.
2. History sheet of the machinery/equipment on prescribed form was not maintained.
3. The repair of machinery/equipment was carried out locally without obtaining NOC from the
Government workshop.
4. The rate charged by the private firm was not vetted from the Government workshop.
5. The old/replaced parts of the machinery/equipment were not entered into dead stock register.
The payment was made without obtaining certificate regarding satisfactory repair work from
the in charge concerned.
6. The quotations were obtained at personal level and the same were not competitive as required
under rule 15.2(d) of PFR VOL-I
(Amount in Rs)
Document Document
G/L Acc Description Date No Amount Bill Date Supplier
R & M of Machinery and Equipment 12.06.2021 1900605154 70,500 04.06.2021 Waseem Traders
Total 0
Due to weak internal control the DDO made the payment without observing codal
formalities.
Incurrence of expenditure without observing codal formalities resulted in irregular
expenditure for Rs0.247 million.
The amount under observation may be got regularized with the sanction of Competent
authority under intimation to audit.
PARA-32 Misclassification of expenditure Rs0.861 million.
According to Rule 4(3)(v) of PDG and TMA (Budget) Rules 2003, the Head of Office is
responsible for ensuring that funds allotted were spent on the activities for which the money was
provided.
During the course of audit of MS THQ Hospital Rojhan, for the financial year
2020-21, it was observed that expenditure of Rs0.861 million 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.
(Amount in Rs)
Document Document Bill Head Head to
Date No Date/Month Charged Charged Description of Exp Amount
04.11.2020 1900142042 07.2020 A03942 A03970 Gas Filling 57,600
05.01.2021 1900129001 11.202 A03942 A03970 Gas Filling 55,200
13.02.2021 1900167306 29.10.2020 A03942 A03927 examination Gloves 81,000
Examination Gloves 70@1300
13.02.2021 1900159421 29.10.2020 A03942 A03927 Latex 97,500
13.02.2021 1900167304 10.04.2021 A03942 A03927 Latex 92,600
13.02.2021 1900167305 29.10.2020 A03942 A03927 Latex 96,000
03.05.2021 1900651095 03..2021 A03942 A03970 Gas Filling 102,000
09.06.2021 1900537277 04.06.2021 A03942 A03927 Misc. Lab items 189,079
26.06.2021 1900689117 25.06.2021 A03942 A03927 Surgical Gloves 90,000
Total 860,979
Due to weak internal control the DDO made the payment without observing codal
formalities.
Incurrence of expenditure out of budget under object classification resulted in irregular
expenditure for Rs0.861 million.
Audit recommend that amount under observation may be got regularized with the
sanction of competent authority under intimation to audit.
PARA-33 Un-authorized purchase of Printing items worth Rs0.341 million without floating
tenders.
During audit of the accounts of MS THQ Hospital Rojhan for the financial year 2020-21,
it was noticed that detailed below amounts were drawn out of Government treasury for purchase of
printing items. Scrutiny of the relevant record revealed that purchases were made through quotations
called at personal level by splitting the bills in violation of above quoted rule instead of floating tenders
which resulted in uneconomical purchase.
(Amount in Rs)
Document
G/L Acc Date Document No Amount Bill Date Supplier
A03902 12.02.2021 1900178026 47,500 30.07.2021 Perfect Gharfex Printing presss
Total 0
Due to weak financial management, expenditure was incurred without observing
procurement rules.
Audit recommends fixing responsibility on the person(s) at fault besides regularization of
expenditure from the competent authority.
PARA-34 Unjustified Payment of Pay & Allowance without Verification of Degrees

Rs8.215 million
According to 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. According to appointment order condition
release of pay by the DDO is subject to the verification of documents/degree from the issuing
authority and medical fitness certificate.
During audit of the MS THQ Hospital Rojhan for the financial year 2020-21, it
was revealed from the HR Data that salary was allowed & paid to detailed below Medical
Officer & Women Medical Officer without having verification of degree/academic record
diploma from the concerned board/university, by the DDO. Further the personal files of said
official were not updated and got verified from the MS. The payment was unjustified.
Date of
Pers.no. Name of Employee Age Joining BS Wage Type Description Total
31698482 ALI RAZA AHSAN 31 00.00.0000 17 Adjustment House Rent 4,355
31698482 ALI RAZA AHSAN 31 00.00.0000 17 Adj Conveyance Allowance 3,861
31698482 ALI RAZA AHSAN 31 00.00.0000 17 Adjustment Medical All 1,608
31698482 ALI RAZA AHSAN 31 00.00.0000 17 Adj Non - Practicing Allo 19,838
31698482 ALI RAZA AHSAN 31 00.00.0000 17 Adj. Hardship Allowance 6,968
31698482 ALI RAZA AHSAN 31 00.00.0000 17 Adj Adhoc Relief All 2018 2,645
31698482 ALI RAZA AHSAN 31 00.00.0000 17 Adj Basic Pay 26,451
31698482 ALI RAZA AHSAN 31 00.00.0000 17 Adj Health Prof. Allow 24,798
31698482 ALI RAZA AHSAN 31 00.00.0000 17 Adj Special Healthcare Al 8,710
31698482 ALI RAZA AHSAN 31 00.00.0000 17 Adj Health Sec Reform All 6,968
31698482 ALI RAZA AHSAN 31 00.00.0000 17 Basic Pay 91,110
31698482 ALI RAZA AHSAN 31 00.00.0000 17 House Rent Allowance 13,299
31698482 ALI RAZA AHSAN 31 00.00.0000 17 Convey Allowance 2005 15,000
31698482 ALI RAZA AHSAN 31 00.00.0000 17 Unattractive Area Allow 24,000
31698482 ALI RAZA AHSAN 31 00.00.0000 17 Non - Practicing Allowanc 68,331
31698482 ALI RAZA AHSAN 31 00.00.0000 17 Health Sector Reforms All 24,000
31698482 ALI RAZA AHSAN 31 00.00.0000 17 Medical Allow 15% (16-22) 5,538
31698482 ALI RAZA AHSAN 31 00.00.0000 17 Health Professional Allow 85,416
31698482 ALI RAZA AHSAN 31 00.00.0000 17 Adhoc Relief All 2019 05% 4,554
31698482 ALI RAZA AHSAN 31 00.00.0000 17 Special Healthcare All. 30,000
32155996 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adjustment House Rent 2,431
32155996 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adj Conveyance Allowance 2,742
32155996 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adjustment Medical All 1,012
32155996 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adj Non - Practicing Allo 12,490
32155996 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adj. Hardship Allowance 4,387
32155996 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adj Adhoc Relief All 2018 1,665
32155996 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adj Adhoc Relief All 2019 832
32155996 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adj Basic Pay 16,655
32155996 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adj Health Prof. Allow 15,613
32155996 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adj Special Healthcare Al 5,483
32155996 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adj Health Sec Reform All 4,387
32155996 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Basic Pay 303,700
32155996 SALAH -UD- DIN KASHAN 27 00.00.0000 17 House Rent Allowance 44,330
32155996 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Convey Allowance 2005 50,000
32155996 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Unattractive Area Allow 80,000
32155996 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Non - Practicing Allowanc 227,770
32155996 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Health Sector Reforms All 80,000
32155996 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Medical Allow 15% (16-22) 18,460
32155996 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Health Professional Allow 284,720
32155996 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adhoc Relief All 2016 10% 25,440
32155996 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Special Healthcare All. 100,000
32156024 DR MUHAMMAD FAIZ 26 00.00.0000 17 Adjustment House Rent 1,144
32156024 DR MUHAMMAD FAIZ 26 00.00.0000 17 Adj Conveyance Allowance 1,290
32156024 DR MUHAMMAD FAIZ 26 00.00.0000 17 Adjustment Medical All 476
32156024 DR MUHAMMAD FAIZ 26 00.00.0000 17 Adj Non - Practicing Allo 5,877
32156024 DR MUHAMMAD FAIZ 26 00.00.0000 17 Adj. Hardship Allowance 2,064
32156024 DR MUHAMMAD FAIZ 26 00.00.0000 17 Adj Adhoc Relief All 2018 783
32156024 DR MUHAMMAD FAIZ 26 00.00.0000 17 Adj Basic Pay 7,837
32156024 DR MUHAMMAD FAIZ 26 00.00.0000 17 Adj Health Prof. Allow 7,347
32156024 DR MUHAMMAD FAIZ 26 00.00.0000 17 Adj Special Healthcare Al 2,580
32156024 DR MUHAMMAD FAIZ 26 00.00.0000 17 Adj Health Sec Reform All 2,064
32156024 DR MUHAMMAD FAIZ 26 00.00.0000 17 Basic Pay 303,700
32156024 DR MUHAMMAD FAIZ 26 00.00.0000 17 House Rent Allowance 44,330
32156024 DR MUHAMMAD FAIZ 26 00.00.0000 17 Convey Allowance 2005 50,000
32156024 DR MUHAMMAD FAIZ 26 00.00.0000 17 Unattractive Area Allow 80,000
32156024 DR MUHAMMAD FAIZ 26 00.00.0000 17 Non - Practicing Allowanc 227,770
32156024 DR MUHAMMAD FAIZ 26 00.00.0000 17 Health Sector Reforms All 80,000
32156024 DR MUHAMMAD FAIZ 26 00.00.0000 17 Medical Allow 15% (16-22) 18,460
32156024 DR MUHAMMAD FAIZ 26 00.00.0000 17 Health Professional Allow 284,720
32156024 DR MUHAMMAD FAIZ 26 00.00.0000 17 Adhoc Relief All 2016 10% 25,440
32156024 DR MUHAMMAD FAIZ 26 00.00.0000 17 Special Healthcare All. 100,000
32168451 DR MARYAM SADAQAT 26 01.03.2021 17 Adhoc Relief All 2017 10% 12,148
32168451 DR MARYAM SADAQAT 26 01.03.2021 17 Special Healthcare All. 40,000
32168451 DR MARYAM SADAQAT 26 01.03.2021 17 Adj Unatract Area Allow 8,000
32168451 DR MARYAM SADAQAT 26 01.03.2021 17 Adj Health Sec Reform All 4,000
32168451 DR MARYAM SADAQAT 26 01.03.2021 17 Health Professional Allow 113,888
32168451 DR MARYAM SADAQAT 26 01.03.2021 17 Medical Allow 15% (16-22) 7,384
32168451 DR MARYAM SADAQAT 26 01.03.2021 17 Health Sector Reforms All 36,000
32168451 DR MARYAM SADAQAT 26 01.03.2021 17 Non - Practicing Allowanc 91,108
32168451 DR MARYAM SADAQAT 26 01.03.2021 17 Unattractive Area Allow 24,000
32168451 DR MARYAM SADAQAT 26 01.03.2021 17 Convey Allowance 2005 20,000
32168451 DR MARYAM SADAQAT 26 01.03.2021 17 House Rent Allowance 17,732
32168451 DR MARYAM SADAQAT 26 01.03.2021 17 Basic Pay 121,480
32168452 AYESHA NAZIR 26 01.03.2021 17 Adhoc Relief All 2019 05% 6,072
32168452 AYESHA NAZIR 26 01.03.2021 17 Special Healthcare All. 40,000
32168452 AYESHA NAZIR 26 01.03.2021 17 Health Professional Allow 113,888
32168452 AYESHA NAZIR 26 01.03.2021 17 Medical Allow 15% (16-22) 7,384
32168452 AYESHA NAZIR 26 01.03.2021 17 Health Sector Reforms All 24,000
32168452 AYESHA NAZIR 26 01.03.2021 17 Non - Practicing Allowanc 91,108
32168452 AYESHA NAZIR 26 01.03.2021 17 Convey Allowance 2005 20,000
32168452 AYESHA NAZIR 26 01.03.2021 17 House Rent Allowance 17,732
32168452 AYESHA NAZIR 26 01.03.2021 17 Basic Pay 121,480
32168750 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Adjustment House Rent 3,325
32168750 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Adj Conveyance Allowance 3,750
32168750 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Adjustment Medical All 1,384
32168750 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Adj Non - Practicing Allo 17,083
32168750 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Adj Adhoc Relief All 2018 2,278
32168750 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Adj Basic Pay 22,777
32168750 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Adj Unatract Area Allow 6,000
32168750 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Adj Health Prof. Allow 21,354
32168750 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Adj Special Healthcare Al 7,500
32168750 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Adj Health Sec Reform All 6,000
32168750 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Basic Pay 121,480
32168750 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 House Rent Allowance 17,732
32168750 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Convey Allowance 2005 20,000
32168750 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Unattractive Area Allow 32,000
32168750 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Non - Practicing Allowanc 91,108
32168750 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Health Sector Reforms All 32,000
32168750 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Medical Allow 15% (16-22) 7,384
32168750 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Health Professional Allow 113,888
32168750 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Adhoc Relief All 2016 10% 10,176
32168750 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Special Healthcare All. 40,000
32168757 DR FARHAN FAREED 27 09.02.2021 17 Adj Health Sec Reform All 5,714
32168757 DR FARHAN FAREED 27 09.02.2021 17 Adj Adhoc Relief All 2017 2,169
32168757 DR FARHAN FAREED 27 09.02.2021 17 Adj Special Healthcare Al 7,143
32168757 DR FARHAN FAREED 27 09.02.2021 17 Adj Health Prof. Allow 20,337
32168757 DR FARHAN FAREED 27 09.02.2021 17 Adj Unatract Area Allow 5,714
32168757 DR FARHAN FAREED 27 09.02.2021 17 Adj Basic Pay 21,693
32168757 DR FARHAN FAREED 27 09.02.2021 17 Adj Non - Practicing Allo 16,269
32168757 DR FARHAN FAREED 27 09.02.2021 17 Adjustment Medical All 1,318
32168757 DR FARHAN FAREED 27 09.02.2021 17 Adj Conveyance Allowance 3,571
32168757 DR FARHAN FAREED 27 09.02.2021 17 Adjustment House Rent 3,166
32168757 DR FARHAN FAREED 27 09.02.2021 17 Adhoc Relief All 2019 05% 6,072
32168757 DR FARHAN FAREED 27 09.02.2021 17 Special Healthcare All. 40,000
32168757 DR FARHAN FAREED 27 09.02.2021 17 Health Professional Allow 113,888
32168757 DR FARHAN FAREED 27 09.02.2021 17 Medical Allow 15% (16-22) 7,384
32168757 DR FARHAN FAREED 27 09.02.2021 17 Health Sector Reforms All 24,000
32168757 DR FARHAN FAREED 27 09.02.2021 17 Non - Practicing Allowanc 91,108
32168757 DR FARHAN FAREED 27 09.02.2021 17 Unattractive Area Allow 32,000
32168757 DR FARHAN FAREED 27 09.02.2021 17 Convey Allowance 2005 20,000
32168757 DR FARHAN FAREED 27 09.02.2021 17 House Rent Allowance 17,732
32168757 DR FARHAN FAREED 27 09.02.2021 17 Basic Pay 121,480
DR MUHAMMAD IMRAN
32168762 SAFDAR 27 03.02.2021 17 Adjustment House Rent 4,116
DR MUHAMMAD IMRAN
32168762 SAFDAR 27 03.02.2021 17 Adj Conveyance Allowance 4,643
DR MUHAMMAD IMRAN
32168762 SAFDAR 27 03.02.2021 17 Adjustment Medical All 1,714
DR MUHAMMAD IMRAN
32168762 SAFDAR 27 03.02.2021 17 Adj Non - Practicing Allo 21,150
DR MUHAMMAD IMRAN
32168762 SAFDAR 27 03.02.2021 17 Adj Adhoc Relief All 2018 2,820
DR MUHAMMAD IMRAN
DR MUHAMMAD IMRAN
32168762 SAFDAR 27 03.02.2021 17 Adj Basic Pay 28,200
32168762 DR MUHAMMAD IMRAN 27 03.02.2021 17 Adj Unatract Area Allow 7,429
SAFDAR
DR MUHAMMAD IMRAN
32168762 SAFDAR 27 03.02.2021 17 Adj Health Prof. Allow 26,438
DR MUHAMMAD IMRAN
DR MUHAMMAD IMRAN
32168762 SAFDAR 27 03.02.2021 17 Adj Special Healthcare Al 9,286
DR MUHAMMAD IMRAN
DR MUHAMMAD IMRAN
32168762 SAFDAR 27 03.02.2021 17 Adj Health Sec Reform All 7,429
DR MUHAMMAD IMRAN
32168762 SAFDAR 27 03.02.2021 17 Basic Pay 121,480
DR MUHAMMAD IMRAN
32168762 SAFDAR 27 03.02.2021 17 House Rent Allowance 17,732
DR MUHAMMAD IMRAN
32168762 SAFDAR 27 03.02.2021 17 Convey Allowance 2005 20,000
DR MUHAMMAD IMRAN
32168762 SAFDAR 27 03.02.2021 17 Unattractive Area Allow 32,000
DR MUHAMMAD IMRAN
32168762 SAFDAR 27 03.02.2021 17 Non - Practicing Allowanc 91,108
DR MUHAMMAD IMRAN
32168762 SAFDAR 27 03.02.2021 17 Health Sector Reforms All 32,000
DR MUHAMMAD IMRAN
32168762 SAFDAR 27 03.02.2021 17 Medical Allow 15% (16-22) 7,384
DR MUHAMMAD IMRAN
32168762 SAFDAR 27 03.02.2021 17 Health Professional Allow 113,888
DR MUHAMMAD IMRAN
32168762 SAFDAR 27 03.02.2021 17 Adhoc Relief All 2016 10% 10,176
DR MUHAMMAD IMRAN
32168762 SAFDAR 27 03.02.2021 17 Special Healthcare All. 40,000
DR MUHAMMAD IMRAN
DR MUHAMMAD IMRAN
DR MUHAMMAD IMRAN
32168765 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Adj Health Sec Reform All 7,428
32168765 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Adj Adhoc Relief All 2017 2,820
32168765 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Adj Special Healthcare Al 9,285
32168765 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Adj Health Prof. Allow 26,438
32168765 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Adj Unatract Area Allow 7,428
32168765 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Adj Basic Pay 28,200
32168765 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Adj Non - Practicing Allo 21,150
32168765 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Adjustment Medical All 1,714
32168765 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Adj Conveyance Allowance 4,643
32168765 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Adjustment House Rent 4,116
32168765 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Basic Pay 121,480
32168765 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 House Rent Allowance 17,732
32168765 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Convey Allowance 2005 20,000
32168765 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Unattractive Area Allow 32,000
32168765 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Non - Practicing Allowanc 91,108
32168765 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Health Sector Reforms All 32,000
32168765 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Medical Allow 15% (16-22) 7,384
32168765 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Health Professional Allow 113,888
32168765 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Adhoc Relief All 2016 10% 10,176
32168765 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Special Healthcare All. 40,000
32171221 DR AIMAN RASOOL 24 01.03.2021 17 Adjustment House Rent 4,433
32171221 DR AIMAN RASOOL 24 01.03.2021 17 Adj Conveyance Allowance 5,000
32171221 DR AIMAN RASOOL 24 01.03.2021 17 Adjustment Medical All 1,846
32171221 DR AIMAN RASOOL 24 01.03.2021 17 Adj Non - Practicing Allo 22,777
32171221 DR AIMAN RASOOL 24 01.03.2021 17 Adj. Hardship Allowance 8,000
32171221 DR AIMAN RASOOL 24 01.03.2021 17 Adj Adhoc Relief All 2018 3,037
32171221 DR AIMAN RASOOL 24 01.03.2021 17 Adj Basic Pay 30,370
32171221 DR AIMAN RASOOL 24 01.03.2021 17 Adj Health Prof. Allow 28,472
32171221 DR AIMAN RASOOL 24 01.03.2021 17 Adj Special Healthcare Al 10,000
32171221 DR AIMAN RASOOL 24 01.03.2021 17 Adj Health Sec Reform All 10,000
32171221 DR AIMAN RASOOL 24 01.03.2021 17 Basic Pay 91,110
32171221 DR AIMAN RASOOL 24 01.03.2021 17 House Rent Allowance 13,299
32171221 DR AIMAN RASOOL 24 01.03.2021 17 Convey Allowance 2005 15,000
32171221 DR AIMAN RASOOL 24 01.03.2021 17 Unattractive Area Allow 24,000
32171221 DR AIMAN RASOOL 24 01.03.2021 17 Non - Practicing Allowanc 68,331
32171221 DR AIMAN RASOOL 24 01.03.2021 17 Health Sector Reforms All 30,000
32171221 DR AIMAN RASOOL 24 01.03.2021 17 Medical Allow 15% (16-22) 5,538
32171221 DR AIMAN RASOOL 24 01.03.2021 17 Health Professional Allow 85,416
32171221 DR AIMAN RASOOL 24 01.03.2021 17 Adhoc Relief All 2016 10% 7,632
32171221 DR AIMAN RASOOL 24 01.03.2021 17 Special Healthcare All. 30,000
32171224 DR ZUNAIRA NAVEED 24 08.03.2021 17 Adj Health Sec Reform All 7,741
32171224 DR ZUNAIRA NAVEED 24 08.03.2021 17 Adj Adhoc Relief All 2017 2,351
32171224 DR ZUNAIRA NAVEED 24 08.03.2021 17 Adj Special Healthcare Al 7,741
32171224 DR ZUNAIRA NAVEED 24 08.03.2021 17 Adj Health Prof. Allow 22,042
32171224 DR ZUNAIRA NAVEED 24 08.03.2021 17 Adj Basic Pay 23,512
32171224 DR ZUNAIRA NAVEED 24 08.03.2021 17 Adj. Hardship Allowance 6,193
32171224 DR ZUNAIRA NAVEED 24 08.03.2021 17 Adj Non - Practicing Allo 17,633
32171224 DR ZUNAIRA NAVEED 24 08.03.2021 17 Adjustment Medical All 1,429
32171224 DR ZUNAIRA NAVEED 24 08.03.2021 17 Adj Conveyance Allowance 3,870
32171224 DR ZUNAIRA NAVEED 24 08.03.2021 17 Adjustment House Rent 3,432
32171224 DR ZUNAIRA NAVEED 24 08.03.2021 17 Basic Pay 91,110
32171224 DR ZUNAIRA NAVEED 24 08.03.2021 17 House Rent Allowance 13,299
32171224 DR ZUNAIRA NAVEED 24 08.03.2021 17 Convey Allowance 2005 15,000
32171224 DR ZUNAIRA NAVEED 24 08.03.2021 17 Unattractive Area Allow 24,000
32171224 DR ZUNAIRA NAVEED 24 08.03.2021 17 Non - Practicing Allowanc 68,331
32171224 DR ZUNAIRA NAVEED 24 08.03.2021 17 Health Sector Reforms All 30,000
32171224 DR ZUNAIRA NAVEED 24 08.03.2021 17 Medical Allow 15% (16-22) 5,538
32171224 DR ZUNAIRA NAVEED 24 08.03.2021 17 Health Professional Allow 85,416
32171224 DR ZUNAIRA NAVEED 24 08.03.2021 17 Adhoc Relief All 2016 10% 7,632
32171224 DR ZUNAIRA NAVEED 24 08.03.2021 17 Special Healthcare All. 30,000
32171227 DR AMJAD FAROOQ 28 04.02.2021 17 Adj Health Sec Reform All 18,928
32171227 DR AMJAD FAROOQ 28 04.02.2021 17 Adj Adhoc Relief All 2017 5,748
32171227 DR AMJAD FAROOQ 28 04.02.2021 17 Adj Special Healthcare Al 18,928
32171227 DR AMJAD FAROOQ 28 04.02.2021 17 Adj Health Prof. Allow 53,893
32171227 DR AMJAD FAROOQ 28 04.02.2021 17 Adj Basic Pay 57,486
32171227 DR AMJAD FAROOQ 28 04.02.2021 17 Adj. Hardship Allowance 15,142
32171227 DR AMJAD FAROOQ 28 04.02.2021 17 Adj Non - Practicing Allo 43,113
32171227 DR AMJAD FAROOQ 28 04.02.2021 17 Adjustment Medical All 3,494
32171227 DR AMJAD FAROOQ 28 04.02.2021 17 Adj Conveyance Allowance 9,464
32171227 DR AMJAD FAROOQ 28 04.02.2021 17 Adjustment House Rent 8,391
32171227 DR AMJAD FAROOQ 28 04.02.2021 17 Adhoc Relief All 2019 05% 1,518
32171227 DR AMJAD FAROOQ 28 04.02.2021 17 Special Healthcare All. 10,000
32171227 DR AMJAD FAROOQ 28 04.02.2021 17 Health Professional Allow 28,472
32171227 DR AMJAD FAROOQ 28 04.02.2021 17 Medical Allow 15% (16-22) 1,846
32171227 DR AMJAD FAROOQ 28 04.02.2021 17 Health Sector Reforms All 10,000
32171227 DR AMJAD FAROOQ 28 04.02.2021 17 Non - Practicing Allowanc 22,777
32171227 DR AMJAD FAROOQ 28 04.02.2021 17 Unattractive Area Allow 8,000
32171227 DR AMJAD FAROOQ 28 04.02.2021 17 Convey Allowance 2005 5,000
32171227 DR AMJAD FAROOQ 28 04.02.2021 17 House Rent Allowance 4,433
32171227 DR AMJAD FAROOQ 28 04.02.2021 17 Basic Pay 30,370
32176398 DR KHADIJA TAHIR 26 28.05.2021 17 Adjustment House Rent 572
32176398 DR KHADIJA TAHIR 26 28.05.2021 17 Adj Conveyance Allowance 644
32176398 DR KHADIJA TAHIR 26 28.05.2021 17 Adj Non - Practicing Allo 2,939
32176398 DR KHADIJA TAHIR 26 28.05.2021 17 Adj Unattractive Area All 1,032
32176398 DR KHADIJA TAHIR 26 28.05.2021 17 Adj Adhoc Relief All 2018 391
32176398 DR KHADIJA TAHIR 26 28.05.2021 17 Adj Basic Pay 3,920
32176398 DR KHADIJA TAHIR 26 28.05.2021 17 Adj Health Prof. Allow 3,674
32176398 DR KHADIJA TAHIR 26 28.05.2021 17 Adj Special Healthcare Al 1,290
32176398 DR KHADIJA TAHIR 26 28.05.2021 17 Adj Health Sec Reform All 1,032
32176398 DR KHADIJA TAHIR 26 28.05.2021 17 Adhoc Relief All 2019 05% 1,518
32176398 DR KHADIJA TAHIR 26 28.05.2021 17 Special Healthcare All. 10,000
32176398 DR KHADIJA TAHIR 26 28.05.2021 17 Health Professional Allow 28,472
32176398 DR KHADIJA TAHIR 26 28.05.2021 17 Medical Allow 15% (16-22) 1,846
32176398 DR KHADIJA TAHIR 26 28.05.2021 17 Health Sector Reforms All 8,000
32176398 DR KHADIJA TAHIR 26 28.05.2021 17 Non - Practicing Allowanc 22,777
32176398 DR KHADIJA TAHIR 26 28.05.2021 17 Unattractive Area Allow 8,000
32176398 DR KHADIJA TAHIR 26 28.05.2021 17 Convey Allowance 2005 5,000
32176398 DR KHADIJA TAHIR 26 28.05.2021 17 House Rent Allowance 4,433
32176398 DR KHADIJA TAHIR 26 28.05.2021 17 Basic Pay 30,370
Total 0
Due to weak financial management the DDO made the payment without observing codal
formalities.
Payment of salaries without degrees verification resulted in irregular expenditure of
Rs8.214 million.
The degrees verification of concerned may be produced and the amount under
observation may be got regularized with the sanction of competent authority under intimation to
audit.
PARA-35 Non production of cash book & resolution register against expenditure out of
Health Council Funds- Rs Rs0.966 million
According to Government of Punjab Health Council Policy circulated by Health
Department Punjab dated 11.05.2017, Health Council funds will be utilized only for purchase of bracket
fans, energy saver, steel bench, flush tanks, exhaust fans, water dispenser, blanket/bed sheets, staff
uniform, white wash of building, sign re-paint, security gates, washroom repairs, UPS+ batteries,
furniture repair and fixture and lawn maintenance. Further, secretary Health Council will be responsible
for maintenance of records such as receipts, bills, cash book, resolution register of health council, record
of development schemes, etc.
that DDO draw and paid the amount out of health council but the necessary documents i.e cash book &
resolution register were not produced to audit for verification.
(Amount in Rs)
Date Descriptions Participants Vender Amount Cheque No.
Space Engineering Multan, Haq
Repairing of Generator Traders Multan, S.T. Electronic Space Engineering
9/7/2020 200 KVA Multan Multan 99400 1313642714
Space Engineering Multan, Haq
Repairing of Generator Traders Multan, S.T. Electronic Space Engineering
9/7/2020 200 KVA Multan Multan 86400 1313642715
Installation of new Ahmed Traders, Qasim Traders,
13/8/2020 CCTV Cameras Trader care Rajanpur Qasim Traders 99900 1313642718
Income Tax Installation
13/8/2020 of new CCTV Cameras FBR 4495 1313642719
Voltage Stebilizer 5000 From Market
31/8/2020 KVA 34700 1313642722
Repaing of CCTV Qasim Traders
31/8/2020 Cameras Qasim Traders 48700 1313642723
Saeed Ahmad Somro Saeed Ahmad
1/9/2020 Paint of Outside Wall Somro 48800 1313642724
Installation of New From Market
22/9/2020 Three Phase Motor Fiaz Ahmed 36770 1313642726
Main Ahmed Noor Steel Welding
Installation of Iron Works Kotmithan, Haq B ahoo Main Ahmed Noor
Grills around Green Steel Works Rojhan, Al Siddique Steel Welding
29/9/2020 Belts of Hospital Steel Works Kot Mithan Works Kotmithan 187895 1313642730
Main Ahmed Noor Steel Welding
Works Kotmithan, Haq B ahoo Main Ahmed Noor
Installatio of Iron Grills Steel Works Rojhan, Al Siddique Steel Welding
4/11/2020 around Green Belts Steel Works Kot Mithan Works Kotmithan 119740 1313642733
Renovation of MS Allah Dad Hardware Store Rojhan
Office & Dialysis
4/11/2020 Center 39360 1313642734
New Name Board Main Talha Panaflex & Press
Enterance &
25/11/2020 Emergency 58051 1313642735
Construction of Saeed Ahmad Somro
Welcome Sign with Saeed Ahmad
25/11/2020 Fountain Somro 41580 1313642736
Construction of Ramps Saeed Ahmad Somro Saeed Ahmad
12/12/2020 at Enterances Somro 59760 1313642737
Total 0
Due to weak managerial controls, the auditable record was not produced for scrutiny.
Non production of record created doubt regarding legitimacy of the expenditure amounting to Rs
0.966 million.
Audit recommends fixing of responsibility on the person(s) at fault beside provision of
record at earliest for audit scrutiny.
PARA-36 Recovery of Un-Authorized Drawl Of Non Practice Allowance Rs0.820

million
According to para 3 Government of Punjab Finance Department vide letter No.FD.SR-
1/6-4/2010 dated 05.04.2021, Non Practice Allowance (NPA) shall be admissible to those
Doctors who do not opt for private practice.
During audit of THQ Hospital Rojhan for the financial year 2020-21, it was observed that
DDO paid non practice allowance to the doctors having private practice. Hence, said allowance
was not admissible to Doctor having private practice which caused loss of Rs819,972/- to
Government as detailed below.
Name of Job Cllinic Address Registration as Perio
Pers.no. Employee BPS Title Rate Per PHC d Amount
Fatima Gyne care Old R-43293
31761175 Dr. Mujahid P.O Road Fazilpur,
Abbas 17 MO Rajanpur 22777 273,324
Dr. Tariq Javeed Kaleem Clinic Thana R-63939 273,324
31920296 Saqib 17 MO Road Rojhan City 22777 07.20
ABUL-ALLA Ali Poli Clinic R-61310 20 to 273,324
32125289 GILLANI Shikarpur Rajanpur 06.20
22777 21
Total 0
Source” Punjab Health Care commission
Rs0.820 million.
(Part-II)
Ordinary paras
Para-37 Non conducting of Internal Audit
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.
noticed that no internal audit of THQ was conducted and no internal controls were formulated to
have check in discharge of duties by the health functionaries.
Audit recommends that the internal audit system should be formulated to examine
the effectiveness and applicability of internal controls.
Para-38 Non reconciliation of bank account and cashbook
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.
Para-39 Non verification of deposits
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
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

AIR THQ Rojhan FY 2020-21

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AIR THQ Rojhan FY 2020-21

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AUDIT AND INSPECTION REPORT ON THE ACCOUNTS OF TEHSIL

HEADQUARTER HOSPITAL ROOJHAN DISTRICIT RAJANPUR FOR THE PERIOD

PERIOD OF AUDIT 2017-18

Para No.01. Non deposit of cost of films/ x-ray fee- RS 45,606/-

According to Health department notification No. PO(P&E-I) 19-113/2004 Para No. V.

According to Government of Punjab Health Department Letter NO.PO(P&E-I)19-

According to clause 9 of Punjab District Authorities Accounts Rules 2017, that

The DDO acknowledged the observation without remarks.

Less Attractive Less Attractive Other DHQ

Pers.no. Name of Employee BPS Job Title Total

Fee Period Cases Rate Amount

Description No. of Rate Amount

The DDO acknowledged the observation without remarks.

(B) Male Ward

According to the Government of the Punjab primary & secondary Healthcare

The DDO acknowledged the observation without remarks.

Audit recommends fixing of responsibility on the person(s) at fault beside provision of

According to Government of Punjab Primary & Secondary Healthcare Department

Audit is of the view that payment of inadmissible allowances resulted in overpayment of

PARA-23 Loss on account of conveyance allowance Rs0.790 million

Due to weak financial management, the irregular expenditure on purchase of medicines

PARA-26 Unauthorized drawl of inadmissible allowances Rs0.495 million

According to clarification of Govt of the Punjab Finance Department letter No

According to rule 9 of Punjab Procurement Rules 2014 amended, Govt. of the

According to rule 9 of Punjab Procurement Rules 2014 amended, Govt. of the

PARA-32 Misclassification of expenditure Rs0.861 million.

PARA-34 Unjustified Payment of Pay & Allowance without Verification of Degrees

PARA-36 Recovery of Un-Authorized Drawl Of Non Practice Allowance Rs0.820

According to rule 49 of the Punjab District Authorities (Accounts) Rules 2017,

Para-38 Non reconciliation of bank account and cashbook

Para-39 Non verification of deposits

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