Professional Documents
Culture Documents
MEMORANDUM FOR
DEPARTMENTAL ACCOUNTS
COMMITTEE
Prepared by
1
EXECUTIVE SUMMARY
2
Detail of 23 number MFDAC Paras settled in SDAC dated 6.1.22
S AIR Amoun
# PARA Authority Title of Para t Status
Settled in DAC dated:
1 1 CEO (DEA) Drawl of salaries after retirement 0.688 06-01-2022
Settled in DAC dated:
2 2 CEO (DEA) Loss due to un-authorized withdrawal of Pay 0.004 06-01-2022
Loss to Govt. Due to non-recovery of registration fee Settled in DAC dated:
3 4 CEO (DEA) from un-registered Schools 0.493 06-01-2022
Loss to Government due to non-recovery of annual Settled in DAC dated:
4 5 CEO (DEA) inspection fee from private registered schools 0.066 06-01-2022
Overpayment due to payment of higher rates of POL Settled in DAC dated:
5 6 CEO (DEA) than notified by OGRA 0.014 06-01-2022
Settled in DAC dated:
6 7 CEO (DEA) Recovery of overpayment and non accountal of POL 0.008 06-01-2022
Non deposit of amount drawn against postage and Settled in DAC dated:
7 11 CEO (DEA) stamps 0.203 06-01-2022
Settled in DAC dated:
8 13 CEO (DEA) Wasteful expenditure against advertisement 0.203 06-01-2022
Unjustified drawal of TA/DA without supporting Settled in DAC dated:
9 14 CEO (DEA) documents 0.319 06-01-2022
Dy.DEO (EE- Settled in DAC dated:
10 15 M) Kot Addu Recovery of un-authorized payment of SSB 0.237 06-01-2022
Dy.DEO (EE- Settled in DAC dated:
11 16 M) Kot Addu Overpayment of charge allowance recovery of 0.013 06-01-2022
Dy.DEO (EE- Non recovery of one month pay due to resigned from Settled in DAC dated:
12 17 M) Kot Addu the service 0.051 06-01-2022
Dy.DEO (EE- Recovery of inadmissible Drawl of Charge Allowance Settled in DAC dated:
13 1 M) Jatoi Recovery 0.330 06-01-2022
Dy.DEO (EE- Overpayment due to grant of annual increment without Settled in DAC dated:
14 7 M) Jatoi completing six month service and recovery thereof 0.097 06-01-2022
Dy.DEO (EE- Recovery of inadmissible payment of Salaries during Settled in DAC dated:
15 8 M) Jatoi EOL/Leave without Pay 0.085 06-01-2022
Dy.DEO (EE- Settled in DAC dated:
16 11 M) Jatoi Unjustified payment of financial assistance 6.000 06-01-2022
Dy.DEO (EE- Unjustified payment of Salaries without verification of Settled in DAC dated:
17 13 M) Jatoi Degrees/Academic Record 0.210 06-01-2022
Dy.DEO (EE- Settled in DAC dated:
18 15 M) Jatoi Recovery due to payment of inadmissible allowance 0.061 06-01-2022
Dy.DEO (EE- Unauthorized payment of Integrated Allowance to the Settled in DAC dated:
19 5 W) Kot Addu employees 0.781 06-01-2022
Dy.DEO (EE- Settled in DAC dated:
20 10 W) Kot Addu Loss due to un-authorized payment of Salaries 0.264 06-01-2022
Dy.DEO (EE- Settled in DAC dated:
21 20 W) Kot Addu Overpayment due to higher rates of Photocopies 0.056 06-01-2022
Dy.DEO (EE- Overpayment due to payment of higher rates of POL Settled in DAC dated:
22 3 W) Jatoi than notified by OGRA 0.016 06-01-2022
Dy.DEO (EE- Settled in DAC dated:
23 19 W) Jatoi Unauthorized payment of Inadmissible Allowances 0.034 06-01-2022
10.233
3
INTRODUCTION
4
MFDAC PARAS
5
AUDIT PARAS
6
[AIR PARA: 10]
7
clarified that “the closing balance of the deposit work as lapsable which may be
reverted back to the account V as the case may be. Further as per DFR 7.84 (b),
in case of Deposit Work, steps should be taken promptly to surrender the
unexpended balance, if any, of the deposit with the approval of the Divisional
Officer.
During audit of CEO (DEA) Muzaffargarh for the financial year 2020-21,
scrutiny of Form-34 received from XEN Building(Muzaffargarh) it was observed
that as per detailed below funds amounting to Rs 122.579 million were released
and expenditure of Rs 122.390 was incurred. But the saving of Rs 189,188 was
lapsed by Executive Engineer (Building) Muzaffargarh against fund which was
transferred as deposit. Audit is of the view that the fund was lapsed due to
inactive management of authority.
Funds Expenditure Funds
NAME OF SCHEMES
Released upto 30.06.2019 lapsed
42 number schemes 120,000,000 119,950,799 49,201
Total Re-Construction of Dangerous Buildings 2,579,000 2,439,013 139,987
Total 122579000 122389812 189,188
Due to weak financial management, the savings were not got refunded
back from the executing agency which resulted in loss to the Government.
In the DAC meeting held on 06.1.2022 the DDO replied that saving was
unforeseen at the end of financial year and due to rush of work. Nominal savings
as pointed out by the Audit could not be transferred to the client department. The
fact may please be verified and Para dropped. As no documentary evidence was
provided DAC decided retain the para for compliance.
Audit recommends that matter may be enquired and responsibility may be
fixed on person at fault for non-surrender of saving/lapse of fund.
[AIR PARA: 17]
Para No.4 Loss to DEA due non accountal of deposit works amount
by the Building Department- Rs 2.579 million
According to rule 9 of the 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.
8
During audit of CEO (DEA) Muzaffargarh for 2020-21, scrutiny of the
SAP data revealed that an amount of Rs 2,579,000 was drawn vide document No.
5100019001 dated 12.11.2020 out of cost center MV8996 (CEO Development).
DAO issued the Cheque No.0163664 dated 13.11.2020 in favour of XEN
Building Division Muzaffargarh. The release order by the CEO(DEA) revealed
that the amount was sanctioned against the scheme “ Construction of 04 No. class
rooms with verandah at GGPS Basti Sajho, Tehsil Kot Addu”. However, the
progress report submitted by XEN Building as on 30.6.2021 did not show the
receipt of the said amount and the completion status of the scheme. The CEO
(DEA) Planning Wing could not explain the reason for non accountal of
transferred amount.
Due to weak financial management, the follow up status of the amount
transferred was not taken from the executing agency nor was the completion
report on record.
Non accountal of DEA funds transferred to XEN Building (executing
agency) resulted in loss to DEA amounting to Rs 2,579,000.
In the DAC meeting held on 06.1.2022 the DDO replied that the funds
amounting to Rs. 2.579 (M) were received to the District Accounts Officer,
Muzaffargarh vide Cheque No. 0163664, dated: 13.11.2020 and remitted into
treasury through Bank Challan 32-A and against which expenditure has been
incurred against the work already awarded the completed on 31.03.2021. The
completion certificate is also attached. The fact may please be verified and Para
dropped. As no fact to the effect was shown in progress report submitted by
ExEn Building on 30.06.21 and no such documentary evidence was provided.
The DAC decided that Para stands for compliance /physical verification of work
done and take up the matter with Building Department
Audit recommends probing the matter and fixing the responsibility
against the person at fault besides recovery of said amount.
[AIR PARA: 19]
9
During audit of the accounts of CEO (DEA) Muzaffargarh for the period
2020-21, it was observed from the BER (SAP data) that budget was allocated and
released to various DDOs but scrutiny of budget allocation and its utilization
revealed that heavy amount of Rs 11.926 million remained unutilized (non-salary
heads). It showed that neither the budget estimates were prepared on the principle
of certainty nor it was monitored by the authority. Detail is given below:
(Amount in Rupees)
Fund Budget Final Actual Savin
Detail Object Description Releases Savings
Center Grant Grant Expenditure g%
MV60 A03304-HOT AND COLD WEATHER
05 CHARGES 320,200 320,200 320,200 160,000 160,200 50%
MV60
05 A03942-COST OF OTHER STORES 898,904 898,904 898,904 449,352 449,552 50%
MV60
05 A03202-TELEPHONE AND TRUNK CALL 341,126 341,126 341,126 170,463 170,663 50%
MV60
05 A03201-POSTAGE AND TELEGRAPH 898,200 898,200 898,200 449,000 449,200 50%
MV60
05 A03303-ELECTRICITY 834,422 834,422 834,422 417,111 417,311 50%
MV60 3,741,60
05 A03805-TRAVELLING ALLOWANCE 7,483,008 7,483,008 7,483,008 3,741,404 4 50%
MV60
05 A03807-P.O.L CHARGES 1,856,838 1,856,838 1,856,838 928,319 928,519 50%
MV60
05 A03901-STATIONERY 1,794,536 1,794,536 1,794,536 897,168 897,368 50%
MV60
05 A03902-PRINTING AND PUBLICATION 694,362 694,362 694,362 347,081 347,281 50%
MV60
05 A03907-ADVERTISING AND PUBLICITY 555,310 555,310 555,310 277,555 277,755 50%
MV60 1,310,37
05 A03970-OTHERS 2,620,550 2,620,550 2,620,550 1,310,175 5 50%
MV60 A03806-TRANSPORTATION OF GOODS
05 (GOVT) 593,000 593,000 593,000 296,400 296,600 50%
MV60 A04114-SUPERANNUATION 1,169,02
05 ENCASHMENT LPR 2,338,000 2,338,000 2,338,000 1,168,975 5 50%
MV60
05 A13001-TRANSPORT 1,298,656 1,298,656 1,298,656 649,228 649,428 50%
MV60 A13101-R &M OF MACHINERY AND
05 EQUIPMENT 895,922 895,922 895,922 447,861 448,061 50%
MV60
05 A13201-FURNITURE AND FIXTURES 425,800 425,800 425,800 212,800 213,000 50%
11,925,9
Total 42
Due weak financial management, the funds were allocated and released
without need of the entity.
Unspent balances resulted in irregularity and blockage of available
resources amounting Rs 11.926 million.
In the DAC meeting held on 06.1.2022 the DDO replied that during
exercise in revised budget month of June 2021 approved by DC (Administrator).
The budget was revised and reference entry withdrawn copy of revised budget is
placed herewith. Hence, para may please be settled. The DAC decided that Para
10
stands for compliance and take up the matter with Dy. Dir (F&B) and DAO for
prevention of unspent balance in SAP system in future.
Audit recommends that responsibility may be fixed for defective
preparation of budget and its poor monitoring against the standard instructions
besides regularization of the irregularity from the competent authority.
11
Para No. 6 Recovery due to payment of inadmissible
allowances Rs 0.113 million
In the DAC meeting held on 06.1.2022 the DDO replied that in the office
of DAO wrong punching was made/ The matter has been taken up with the DAO,
the progress will be shown at the next DAC meeting. Para be kept pending. No
relevant record in support of reply for evidence produced. Para may be pending
for compliance. DAC decided Para stands for compliance.
12
school. The said teachers were neither working as head teachers during 2020-21,
nor charge allowance was paid regularly in their monthly pay. So, the grant of
charge allowance other than head teachers was unjustified and recoverable. Due
to this Govt. had to sustain loss of Rs 98,468.
3. Syed Muhammad Ibrahim Shah GPS Ibrahm Wala has worked during
the period as Head Teacher but did not drawn charge allowance on
monthly basis. Therefore arrear was claimed. Certificate from DDO
and Copy of Head teacher orders is attached. Para may please be
reduced.
For Sr#1 DDO admitted the misclassification as the claim was against
Qualification Allowance but expenditure charged to Charge Allowance. The
DAC discussed that for Sr# 2 & 3 claim pertained financial year 2017 which is 4
year old and without obtaining additional budget.
Para may be kept pending for regularization against Sr#1 & inquiry against #2
&3. Para stands for enquiry to fix the responsibility by the CEO, Dy. Dir (F&B)
and DEO MEE within one month. Para stands for enquiry to fix the responsibility
by the CEO, Dy. Dir (F&B) and DEO MEE within one month.
13
Audit recommends fixing responsibility on the person(s) at fault besides
recovery of unauthorized payment from the concerned.
[AIR PARA: 4]
Leave
Designatio in Amoun
P.No Name Place of Posting n Leave period days t
3199980 MUHAMMAD ZAHID GPS HEAD 05-10-2020 TO 30-11-
ESE 57 70,344
3 KAMRAN CHANAN WALA 2020
3206337 GPS CHUDHARY 25-02-2021 TO 10-04-
SONIA ASHRAF ESE SM 45 55,040
3 WALA 2021
3201801 GES CHAK NO 01-10-2020 TO 08-10-
UZMA PARVEEN ESE 8 9,379
9 521/TDA 2020
13476
3
Due to weak financial controls, pay was paid during the leave without pay.
Payment of pay and allowances during leave without pay resulted in loss
to the Government.
In the DAC meeting held on 06.1.2022 the DDO replied that the audit has
fixed recovery Rs.134763 but as per record, actual recovery is 133291 which has
been deposited through various challans. Para may please be dropped. The DAC
decided that Rs133, 291 has been recovered through misc. Challan and para
reduced to Rs 1,472 for recovery within one month.
14
Para No.9 Unjustified payment of SSB to permanent/regular
employees Rs 8.868 million
During audit on the accounts of Dy. DEO (M-EE) Kot adu, it was noticed
that following teachers were regularized w.e.f 19.10.2019, however these
teacher/employees were paid Social Security Benefit after regularization and it
resulted overpayment/ unauthorized payment of Rs 8.868 million during 2020-21.
Overpaymen
S.No. P.No. Name Designation Period
t of 30%SSB
1 31243255 KHUDA BOX PST 19.10.19 to 12/20 65,666
2 31331862 MAZHAR MEHDI E.S.E 19.10.19 t0 6/21 92,990
3 31548198 SURRAYA KALSOOM E.S.T 19.10.19 t0 6/21 98,748
4 31580149 MUHAMMAD ASGHAR E.S.T 19.10.19 t0 6/21 98,748
5 31585630 MUHAMMAD KHALIL S.E.S.E 19.10.19 t0 6/21 92,990
6 31634848 LAILA RUBAB E.S.T 19.10.19 t0 10/20 60,060
7 31636853 MUHAMMAD TAYYAB RABANI EST(OT) 19.10.19 t0 6/21 98,748
8 31645003 MUHAMMAD IMRAN SHEHZA PST 19.10.19 t0 6/21 92,990
9 31645041 ABDUL HAFEEZ E.S.T 19.10.19 t0 6/21 98,748
10 31645044 QASWAR ABBAS KHAN PST 19.10.19 t0 6/21 92,990
11 31645057 NADEEM AHMAD PST 19.10.19 t0 6/21 92,990
12 31645104 MUHAMMAD TOUHEED ESE(Sc./Math) 19.10.19 t0 6/21 92,990
13 31645141 ABDUL RAUF PST 19.10.19 t0 6/21 92,990
14 31645151 SHAHID IQBAL E.S.T 19.10.19 t0 6/21 98,748
15 31645172 KASHIF ALI PST 19.10.19 t0 6/21 92,990
16 31645177 JAVEED IQBAL ESE(Sc./Math) 19.10.19 t0 6/21 92,990
17 31645180 MUHAMMAD TAHIR ESE(Sc./Math) 19.10.19 t0 6/21 92,990
18 31645194 KHURAM SHAHZAD PST 19.10.19 t0 6/21 92,990
19 31645212 ZAHID IQBAL PST 19.10.19 t0 6/21 92,990
20 31645220 MUHAMMAD KAMRAN PST 19.10.19 t0 12/20 65,666
21 31645235 MUJAHID ALI PST 19.10.19 t0 6/21 92,990
22 31645246 MUHAMMAD JAVED BABAR PST 19.10.19 t0 6/21 92,990
23 31645251 SAYED SAFDAR RAZA ESE(Sc./Math) 19.10.19 t0 6/21 92,990
MUHAMMAD SHOAIB
24 31645255 RASHEED PST 19.10.19 t0 6/21 92,990
25 31645262 MULAZIM HUSSAIN PST 19.10.19 t0 6/21 92,990
26 31645278 NASIR MASIH PST 19.10.19 t0 6/21 92,990
27 31645279 AMIR ASLAM PST 19.10.19 t0 6/21 92,990
28 31645281 MUHAMMAD MAQSOOD S.E.S.E (SCIENCE) 19.10.19 t0 6/21 98,748
29 31645359 MUHAMMAD TAHIR KHAN PST 19.10.19 t0 1/21 70,220
15
Overpaymen
S.No. P.No. Name Designation Period
t of 30%SSB
30 31645364 AZMAT ULLAHA PST 19.10.19 t0 6/21 92,990
31 31645379 MUHAMMAD AKHTAR ABBAS PST 19.10.19 t0 6/21 92,990
32 31645405 MUHAMMAD KASHIF RIAZ PST 19.10.19 t0 6/21 92,990
33 31645419 HASNAIN SATTAR PST 19.10.19 t0 6/21 92,990
34 31645424 MUHAMMAD HASHIM PST 19.10.19 t0 6/21 92,990
35 31645431 MUHAMMAD FAROOQ PST 19.10.19 t0 6/21 92,990
36 31645439 GHULAM YASIN PST 19.10.19 t0 6/21 92,990
37 31645441 GHULAM MURSALIN PST 19.10.19 t0 6/21 92,990
38 31645463 MUHAMMAD JUNAID BHUTTA ESE(Sc./Math) 19.10.19 t0 6/21 92,990
39 31645959 YASIR HASNAIN S.E.S.E (PHYSICAL) 19.10.19 t0 6/21 98,748
40 31646483 MUHAMMAD UMAR ARSHAD ESE(Sc./Math) 19.10.19 t0 6/21 92,990
41 31646496 MUHAMMAD NAEEM ABBAS PST 19.10.19 t0 6/21 92,990
42 31646572 MUHAMMAD AKMAL PST 19.10.19 t0 6/21 92,990
43 31650311 HAJI MUHAMMAD SHAHZAD PST 19.10.19 t0 6/21 92,990
MUHAMMAD SAFDAR
44 31653309 HUSSAIN PST 19.10.19 t0 6/21 92,990
45 31729203 AYAZ AHMAD PST 19.10.19 t0 11/20 61,112
46 31729476 MUHAMMAD AKMAL E.S.T 19.10.19 t0 6/21 98,748
47 31738963 MARYAM SIDDIQA S.E.S.E (PHYSICAL) 19.10.19 t0 6/21 92,990
48 31738995 NAVEED AHMAD E.S.T 19.10.19 t0 3/21 84,240
49 31739010 MUHAMMAD ALI RAZA ESE(Sc./Math) 19.10.19 t0 6/21 92,990
50 31739028 ZUHAIB QAISER MALIK ESE(Sc./Math) 19.10.19 t0 6/21 92,990
51 31739059 MUHAMMAD NAVEED PST 19.10.19 t0 9/20 52,004
52 31739060 SHAHID ALI E.S.T 19.10.19 t0 3/21 84,240
53 31739066 WASEEM AKRAM PST 19.10.19 t0 6/21 92,990
54 31739073 TAHIR IQBAL PST 19.10.19 t0 9/20 52,004
55 31739079 ZAFFAR IQBAL ESE(Sc./Math) 19.10.19 t0 6/21 92,990
56 31739097 ZAHID SHABIR ESE(Sc./Math) 19.10.19 t0 6/21 92,990
57 31739101 SIRAJ-UD-DIN ESE(Sc./Math) 19.10.19 t0 6/21 92,990
58 31739102 MUDASAR JAVED E.S.T 19.10.19 t0 3/21 84,240
59 31739103 MALIK UMAIR HAMEED ESE(Sc./Math) 19.10.19 t0 6/21 92,990
60 31739104 MUHAMMAD MOHSAN ESE(Sc./Math) 19.10.19 t0 6/21 92,990
61 31739107 MUHAMMAD IRFAN E.S.T 19.10.19 t0 3/21 55,224
62 31739109 MOIN JAVEED IQBAL E.S.T 19.10.19 t0 3/21 55,224
63 31739399 MUHAMMAD ADNAN NAWAZ PST 19.10.19 t0 10/20 56,558
64 31739472 IMRAN AHMAD PST 19.10.19 t0 10/20 56,558
65 31739743 GHULAM SHABBIR S.E.S.E (MATH) 19.10.19 t0 6/21 98,748
66 31739747 MUHAMMAD ARSHAD SH PST 19.10.19 t0 3/21 79,328
67 31739750 ABDUL TAWAB ESE(Sc./Math) 19.10.19 t0 6/21 92,990
68 31740836 HAFIZ MUHAMMAD AKRAM E.S.E 19.10.19 t0 6/21 92,990
69 31740844 MUHAMMAD JAVED E.S.E 19.10.19 t0 6/21 92,990
70 31742006 KHURRAM SHAHZAD ESE(Sc./Math) 19.10.19 t0 6/21 92,990
71 31753813 MUHAMMAD AKMAL ESE(Sc./Math) 19.10.19 t0 6/21 92,990
72 31754376 MUHAMMAD UMAIR FAROOQ E.S.T 19.10.19 t0 3/21 84,240
73 31756845 MUHAMMAD IMRAN PST 19.10.19 t0 3/21 79,328
74 31767346 MUHAMMAD NAEEM ESE(Sc./Math) 19.10.19 t0 6/21 92,990
75 31767356 IMRAN SABIR PST 19.10.19 t0 1/21 70,220
76 31767371 IRFAN SIKUNDER PST 19.10.19 t0 6/21 92,990
77 31779723 UMAIR AHMED PST 19.10.19 t0 10/20 56,558
78 31840999 SALMAN RAMZAN PST 19.10.19 t0 10/20 56,558
79 31842251 ABDUL JABBAR PST 19.10.19 t0 3/21 79,328
80 31845457 RABIA SAHAR E.S.E 19.10.19 t0 6/21 92,990
81 31848069 MOEEN AMJAD PST 19.10.19 t0 10/20 56,558
82 31848084 MUHAMMAD QASIM PST 19.10.19 t0 3/21 79,328
83 31848113 MUHAMMAD SALEEM AKHTER PST 19.10.19 t0 12/21 65,666
84 31848118 IMRAN SHAUKAT ESE(Sc./Math) 19.10.19 t0 6/21 92,990
85 31848121 MUHAMMAD IMRAN PST 19.10.19 t0 10/20 56,558
86 31848139 MUHAMMAD MUNAM E.S.E 19.10.19 t0 6/21 92,990
87 31848141 MUHAMMAD BILAL ESE(Sc./Math) 19.10.19 t0 6/21 92,990
88 31848153 GHULAM ABBAS PST 19.10.19 t0 12/20 65,666
16
Overpaymen
S.No. P.No. Name Designation Period
t of 30%SSB
89 31848160 SYED MAHRAN TARIQ PST 19.10.19 t0 1/21 70,220
90 31848166 NAEEM AHMED E.S.T 19.10.19 t0 3/21 84,240
91 31848168 MUHAMMAD IQBAL E.S.E 19.10.19 t0 6/21 92,990
92 31848170 FAISAL MAJEED PST 19.10.19 t0 10/20 56,558
93 31848182 ZAHID ALI E.S.E 19.10.19 t0 6/21 92,990
94 31848184 TANVEER AHMED PST 19.10.19 t0 10/20 56,558
95 31848188 MUHAMMAD JAVEED E.S.E 19.10.19 t0 6/21 92,990
96 31848192 ARSHAD HUSSAIN S.E.S.E 19.10.19 t0 6/21 98,748
97 31848193 MUHAMMAD WASEEM PST 19.10.19 t0 7/20 42,896
98 31848194 ABDUL JABBAR E.S.T 19.10.19 t0 4/21 69,732
SR ELEMENTRY SCHOOL
99 31851019 ASIF QAYYUM EDU 19.10.19 t0 6/21 98,748
100 31860381 NASIR ABBAS E.S.E 19.10.19 t0 6/21 92,990
101 31861569 WAQAR JAMEEL PST 19.10.19 t0 7/20 42,896
102 31862108 MUHAMMAD WARIS ESE(Sc./Math) 19.10.19 t0 6/21 92,990
103 31862532 SAMINA BIBI E.S.T 19.10.19 t0 12/20 69,732
104 31875610 FATIMA MAQBOOL E.S.E 19.10.19 t0 6/21 92,990
105 31885280 MAHBOOB AHMED E.S.T 19.10.19 t0 12/20 69,732
Total 8867554
Due to weak financial controls, 30% SSB was paid after the services
were regularized. Payment of inadmissible allowance resulted in loss to the
Government.
In the DAC meeting held on 06.1.2022 the DDO replied that the Service record
of concerned teachers has been checked completely.
1. The pay of the most of the teachers was fixed in time from DAO M.Garh
and overpayment was recovered through pay roll system.
2. Some of the teachers have not been regularized as they have no
professional qualification.
Detail report will be submitted in next DAC meeting No relevant
record in support of reply for evidence produced. DAC decided that Para
stands for recovery and pay fixation by DAO and reconciliation.
17
expenses will be held responsible for any overcharges, frauds and misappropriation.
Payment
During audit on the accounts of Dy. DEO (M-EE) Kot Addu, it was
noticed that charge allowance was paid to Assistant Education Officers during
2020-21. The said allowance was inadmissible/ unauthorized; due to
inadmissible payment Govt. sustained loss of Rs 20,000 as detailed below:
P.No. Name Designation Grade Description Amount
31588859 Asif Mehmood Asst: Education Officer Grade 16 Charge Allowance 12,000
31840984 Muhammad Safdar Asst: Education Officer Grade 16 Charge Allowance 8,000
Total 8000
Para No.11 Non deduction of G.P Fund from the pay of permanent
employees Rs2.078 million
18
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.
19
P.No. Name Designation Grade G.P Fund Rate Amount
0
3174083
6 HAFIZ MUHAMMAD AKRAM E.S.E Grade 14 2,620 53,710
3174084
4 MUHAMMAD JAVED E.S.E Grade 14 2,620 53,710
3174200
6 KHURRAM SHAHZAD E.S.E (SCI/MATH) Grade 14 2,620 53,710
3175381
3 MUHAMMAD AKMAL E.S.E (SCI/MATH) Grade 14 2,620 53,710
3176734
6 MUHAMMAD NAEEM E.S.E (SCI/MATH) Grade 14 2,620 53,710
3184545
7 RABIA SAHAR E.S.E Grade 14 2,620 53,710
3184811
8 IMRAN SHAUKAT E.S.E (SCI/MATH) Grade 14 2,620 53,710
3184813
9 MUHAMMAD MUNAM E.S.E Grade 14 2,620 53,710
3184814
1 MUHAMMAD BILAL E.S.E (SCI/MATH) Grade 14 2,620 53,710
3184816
8 MUHAMMAD IQBAL E.S.E Grade 14 2,620 53,710
3184818
2 ZAHID ALI E.S.E Grade 14 2,620 53,710
3184818
8 MUHAMMAD JAVEED E.S.E Grade 14 2,620 53,710
3184819
2 ARSHAD HUSSAIN S.E.S.E Grade 15 2,890 59,245
3185101 SR ELEMENTRY
9 ASIF QAYYUM SCHOOL EDU Grade 15 2,890 59,245
3186038
1 NASIR ABBAS E.S.E Grade 14 2,620 53,710
3186210
8 MUHAMMAD WARIS E.S.E (SCI/MATH) Grade 14 2,620 53,710
3187561
0 FATIMA MAQBOOL E.S.E Grade 14 2,620 53,710
Total 2077880
Due to weak financial controls, G.P Fund was not deducted from the pay
of the permanent employees.
Non deduction of G.P Fund from the pay resulted in loss to the
Government amounting to Rs2.078 million.
In the DAC meeting held on 06.1.2022 the DDO replied that the deduction
of GP Fund has been started. Para may please be dropped. However Sr. No 1, 4
has not regularized therefore their GPF is not being deducted. Justification
against Sr. No.1 & 4 still working on contract may be accepted and para may be
reduced to Rs 1,955,700 for recovery. The DAC decided that para stands for
recovery for 1,955,700 within three months.
20
Audit recommends fixing responsibility on the person(s) at fault besides
recovery from the concerned and correction in the monthly pay roll data.
[AIR PARA: 11]
Group
No of Rate Group
BPS Insurance Difference Period Amount
Employees Insurance
Deducted
1 to 4 78 45 41 4 01.7.19 to 30.06.20 3,744
11 to 15 1478 120 107 13 Do 230,568
16 97 180 161 19 Do 22,116
17 9 240 215 25 Do 2,700
18 3 349 313 36 Do 1,296
Total 1665
Due to weak financial controls, group insurance was less deducted from the
employees’ salaries. Less deduction of group insurance resulted in loss to the
Government amounting to Rs 260,424.
In the DAC meeting held on 06.1.2022 the DDO replied that all salaries are
paid through online system and scale wise deduction rates are automatically
updated by PIFRA. Para may please be dropped. Group insurance was less
deducted from the pay of employee. DAC decided that Para may be stands for
recovery and take up the matter with DAO.
21
Para No.13 Overpayment on account of qualification allowance Rs 0.116
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.
The claim was not of 2015 to 2017 as ESE period, 06.07.2017 to 07.2020
but not any additional budget was demanded and allocated nor was the
verified degree produced. Further the claim was M.phil allowance but drawn
as qualification allowance. In the DAC meeting held on 06.1.2022 it was
decided that Para may be stands for inquiry and regularization.
22
Audit recommends fixing responsibility on the person(s) at fault besides
recovery of overpaid amount from the concerned.
[AIR PARA: 22]
23
Name of School Description Amount Supplier
GES Zubair Abad construction of room,shed and furniture 1,054,000 Nadeem Traders
GPS Tariq Mehmoodwala construction of room,shed 464,700 Syed and sons
GPS Surmay Dani Construction of 2 rooms 604,000 Syed and sons
GPS Allah wali Construction of sheed rooms cycle stand 1,022,700 Shah gee traders
GPS Ibrahim wala Construction of shed,and rooms 503,000 Nadeem Traders
Nadeem Traders
GPS Sunaraywala Construction of shed,and rooms 904,000 Jameel sons
GPS Chttaywala purchase and repair of various items 92,000 Kashif sons
GPS629 TDA purchase and repair of various items 120,000 Syed and sons
GPS BastiChandia purchase and repair of various items 103,000 Al Khair Traders
GPS Kutria purchase and repair of various items 89,000 Syed and sons
GPS Dibbi shah purchase and repair of various items 132,000 Nadeem Traders
GPS Mumtaz Abad purchase and repair of various items 117,000 Syed and sons
GPS Pirwala purchase and repair of various items 58,000 Green star
GPS Langriwla purchase of various items 246,000 Syed and sons
GPS Kitchi kurta purchase and repair of various items 110,000 Nadeem Traders
GPS kala Bagraywala purchase and repair of various items 74,000 Nadeem Traders
GPS JannuMustakil purchase and repair of various items 145,000 Shah gee traders
GPS bastiAra purchase and repair of various items 106,000 Shah gee traders
GES Habib wala RO Plant 286,740 Star Alliance
GPS MithanWala RO plant,water pump construction work 480,000 Al Khair Traders
GPS 151 ML Construction and repair work 950,000 Nadeem Traders
GPS 151 ML Jinnah Construction and repair work 976,000 Al Khair Traders
GPS DhenganWala Construction and repair work 492,000 Nadeem Traders
Total 2898000
In the DAC meeting held on 06.1.2022 the DDO replied that the matter is
being inquired. An inquiry committee has been established vide this office letter
No.1721 dated: 01.11.2021. Progress will be shown in next DAC meeting. No
proper reply was submitted by the DDO. Para may be stands for recovery or
production of GST/PST return. DAC decided that Para stands for recovery/ tax
paid challans, returns, and school wise.
24
During audit on the accounts of Dy. DEO (M-EE) Kot Addu, it was
observed that charge allowance has been granted to 353 head teachers, whereas
total schools under the jurisdiction of Deputy DEO were 343 schools. So, the
grant of charge allowance other than head teachers was unjustified and due to this
Govt. had to sustain loss of Rs.60, 000 during 2020-21.
Charge
Total No. of Rate
Period Schools Allowance Excess Amount
school PM
Drwan
1.7.19 to Primary and Elementary
343 353 10 500 60,000
30.6.20 Schools
In the DAC meeting held on 06.1.2022 the DDO replied that matter is
being inquired; progress will be shown in next DAC meeting. The DAC decided
that No proper reply was submitted by the DDO. Para may be stands for recovery
in one month.
Audit recommends fixing responsibility on the person(s) at fault besides
recovery of overpaid amount and stoppage of unauthorized payment of charge
allowance.
[AIR PARA: 26]
During audit on the accounts of Dy.DEO (M-EE) Kot Addu for the
financial year 2020-21, it was observed that payment of Rs 10.357 million was
made against arrears of pay and allowances without additional budget.
Furthermore, the vouched accounts of the arrears bills were also not produced to
audit for verification. The detail is given below;
25
P.No. Name Designation Grade Description Amount
6
3072741
300,000
5 JAWAD KAZIM AEO Grade 16 Adj. Inspection Allowance
3074784
5,995
5 MUHAMMAD UBAID UR REHMAN S.S.T. (G) Grade 16 AdjAdhoc Relief All 2017
3074784
59,950
5 MUHAMMAD UBAID UR REHMAN S.S.T. (G) Grade 16 Adj Basic Pay
3074784
5,995
5 MUHAMMAD UBAID UR REHMAN S.S.T. (G) Grade 16 AdjAdhoc Relief All 2019
3074784
5,995
5 MUHAMMAD UBAID UR REHMAN S.S.T. (G) Grade 16 AdjAdhoc Relief All 2018
3074784
2,283
5 MUHAMMAD UBAID UR REHMAN S.S.T. (G) Grade 16 Adjustment Medical All
3074784
2,727
5 MUHAMMAD UBAID UR REHMAN S.S.T. (G) Grade 16 Adjustment House Rent
3074816
22,568
8 MUHAMMAD ISMAIL S.S.T. (G) Grade 16 Adj. Inspection Allowance
3074816
22,568
8 MUHAMMAD ISMAIL S.S.T. (G) Grade 16 Adjustment Medical All
3074860
300,000
4 KHADIM HUSSAIN AEO Grade 16 Adj. Inspection Allowance
3074889
20,131
7 MUHAMMAD SALEEM EST( ENGLISH ) Grade 16 Adjustment Medical All
3095443
300,000
5 AHMED KHAN AEO Grade 16 Adj. Inspection Allowance
3143063
300,000
4 HUSSAIN FAROOQ AEO Grade 16 Adj. Inspection Allowance
3154797
300,000
5 ALI MUHAMMAD AEO Grade 16 Adj. Inspection Allowance
3155215 ASST: EDU:
300,000
7 MUHAMMAD TAHIR OFFICER (W) Grade 16 Adj. Inspection Allowance
3158885
300,000
9 ASIF MEHMOOD AEO Grade 16 Adj. Inspection Allowance
3164509
8,736
8 MUHAMMAD SALEEM S.S.E (SCIENCE) Grade 16 Adj. Social Security Ben.
3164520
300,000
4 MUHAMMAD ASAD ULLAH AEO Grade 16 Adj. Inspection Allowance
3164526
300,000
9 MUHAMMAD ABDULLAH AEO Grade 16 Adj. Inspection Allowance
3164535
300,000
2 MUHAMMAD AMEEN AEO Grade 16 Adj. Inspection Allowance
3165807
300,000
2 MOHAMMAD UBAID ULLAH AEO Grade 16 Adj. Inspection Allowance
3167004
300,000
8 MUHAMMAD RASHID AEO Grade 16 Adj. Inspection Allowance
3173007
300,000
3 SYED Muhammad Abbas AEO Grade 16 Adj. Inspection Allowance
3173905
300,000
3 MUHAMMAD TAHIR ABBAS AEO Grade 16 Adj. Inspection Allowance
3173906
300,000
1 INAM ULLAH AEO Grade 16 Adj. Inspection Allowance
3173908
300,000
3 MUHAMMAD BILLAL AEO Grade 16 Adj. Inspection Allowance
3173908
300,000
6 ARIF ALI AEO Grade 16 Adj. Inspection Allowance
3173937
300,000
9 QAMMAR-U-DIN AEO Grade 16 Adj. Inspection Allowance
3184029
300,000
4 ASIF ALI AEO Grade 16 Adj. Inspection Allowance
3184101
300,000
5 ABID HUSSAIN AEO Grade 16 Adj. Inspection Allowance
3184187
300,000
9 GHULAM MUHAMMAD IBRAHIM AEO Grade 16 Adj. Inspection Allowance
26
P.No. Name Designation Grade Description Amount
3184808
300,000
9 SHAFQAT SIDDIQUE AEO Grade 16 Adj. Inspection Allowance
3184812
300,000
3 SHAHID NAWAZ AEO Grade 16 Adj. Inspection Allowance
3184818
300,000
6 ADEEL MUSTAFA AEO Grade 16 Adj. Inspection Allowance
3185149
300,000
0 MUHAMMAD SAJAD AEO Grade 16 Adj. Inspection Allowance
3186156
300,000
1 NAZEER AHMAD AEO Grade 16 Adj. Inspection Allowance
3198725
300,000
6 MUHAMMAD SUFIAN KHALID AEO Grade 16 Adj. Inspection Allowance
3198727
300,000
5 SAEED ULLAH AEO Grade 16 Adj. Inspection Allowance
3198733
300,000
7 KASHIF JAVEED AEO Grade 16 Adj. Inspection Allowance
3200535
300,000
7 NADEEM ASLAM AEO Grade 16 Adj. Inspection Allowance
3200536
300,000
5 ABDUL WAHEED AEO Grade 16 Adj. Inspection Allowance
3201066
300,000
3 MUHAMMADSAAD ROHANI AEO Grade 16 Adj. Inspection Allowance
3201067
300,000
1 ABDUL WAHID AEO Grade 16 Adj. Inspection Allowance
103569
Total 48
27
During audit on the accounts of Dy.DEO (M-EE) Kot Addu for the
financial year 2020-21, it was observed that the record of schools (Elementary
and primary) was not provided during audit. The authenticity of the expenditure
Rs. 4.272 million could not be verified due to non- production of record. The
detail is given below;
Due to weak internal controls, auditable record was not produced. Non-
production of record resulted in unverified expenditure
In the DAC meeting held on 06.1.2022 the DDO replied that the matter is
being inquired, an inquiry committee has been established vide this officer letter
No.1721 dated: 01.11.2021. Progress will be shown in next DAC meeting. The
DAC decided that No proper reply was submitted by the DDO. Para may be
stands for compliance.
28
Dy.DEO (EE-M) Jatoi
29
Para No.18 Loss due to Non deduction of Group Insurance,
Benevolent Fund upon regularization of services -Rs
0.960 million
According to Rule 4.17 of Punjab treasury and Subsidiary Rules 1988, the
duty of proper deductions to be made from pay bills on account of funds and
other deductions e.g. rents of Government residences, Fund subscription, etc.
devolves on the drawers of the bills as such deductions should be recovered by
stoppages from pay and consequent short drawings from the Treasury.
M
Period on Total
th B.Fun Recover
Pers.no. Name of Employee Joining BPS Job Title s G.Ins. d y
1.12.20 to 30.6.21
7 135 455 4,130
20.10.19 to 30.11.20
31898591 MUHAMMAD IMRAN 21.07.2016 14 sese 13 135 455 7,670
1.12.20 to 30.6.21
7 135 455 4,130
31860546 ABDUL BASIT 21.07.2016 14 PST 20.10.19 to 30.11.20 13 135 455 7,670
1.12.20 to 30.6.21
7 135 455 4,130
GHULAM
MUHAMMAD E.S.E 20.10.19 to 30.11.20
31642544 MUDASER 26.04.2014 14 (SCI/MATH) 13 135 455 7,670
1.12.20 to 30.6.21
7 135 455 4,130
20.10.19 to 30.11.20
31744816 IMTIAZ HUSSAIN 22.10.2015 14 E.S.E 13 135 455 7,670
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
30
MEHAR HASSAN E.S.E 20.10.19 to 30.11.20
31642557 MEHMOOD 26.04.2014 14 (SCI/MATH) 13 135 455 7,670
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
20.10.19 to 30.11.20
31860592 MUHAMMAD AJMAL 21.07.2016 14 PST 13 135 455 7,670
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
20.10.19 to 30.11.20
31861411 MUHAMMAD AZAM 21.07.2016 14 PST 13 135 455 7,670
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
31
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
20.10.19 to 30.11.20
31749318 SAJID HUSSAIN 20.04.2015 14 E.S.E 13 135 455 7,670
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
20.10.19 to 30.11.20
31641826 MUHAMMAD AJMAL 26.04.2014 14 PST 13 135 455 7,670
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
20.10.19 to 30.11.20
31749308 MUHAMMAD IHSAN 21.04.2015 14 PST 13 135 455 7,670
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
32
20.10.19 to 30.11.20
31749009 SAJID HUSSAIN 20.04.2015 14 PST 13 135 455 7,670
1.12.20 to 30.6.21
7 135 455 4,130
20.10.19 to 30.11.20
31860538 SHAKEEL AHMAED 21.07.2016 14 PST 13 135 455 7,670
1.12.20 to 30.6.21
7 135 455 4,130
20.10.19 to 30.11.20
31749001 ALLAH RAKKHA 20.04.2015 14 PST 13 135 455 7,670
1.12.20 to 30.6.21
7 135 455 4,130
20.10.19 to 30.11.20
31861793 MUHAMMAD SAEED 21.07.2016 14 PST 13 135 455 7,670
1.12.20 to 30.6.21
7 135 455 4,130
12.19 to 28.2.20
31641824 MUSHTAQ HUSSAIN 26.04.2014 14 PST 3 135 455 1,770
12.19 to 28.2.20
31741950 AHMED SHUJA 21.04.2015 14 PST 3 135 455 1,770
12.19 to 28.2.20
31779437 AMJAD IQBAL 08.10.2015 14 PST 3 135 455 1,770
12.19 to 28.2.20
31749313 SAMI ULLAH 20.04.2015 14 PST 3 135 455 1,770
12.19 to 28.2.20
31641815 MUHAMMAD TARIQ 26.04.2014 14 PST 3 135 455 1,770
33
MUHAMMAD 12.19 to 28.2.20
31641829 FAROOQ 26.04.2014 14 PST 3 135 455 1,770
12.19 to 28.2.20
31641830 SAMMER ABBAS 26.04.2014 14 PST 3 135 455 1,770
12.19 to 28.2.20
31641832 GHULAM RAZA 26.04.2014 14 PST 3 135 455 1,770
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
20.10.19 to 30.11.20
31842302 Mehr Usama Usman 21.07.2016 15 S.E.S.E (MATH) 13 135 455 7,670
1.12.20 to 30.6.21
7 135 455 4,130
20.10.19 to 30.11.20
31850902 Muhammad Younis 21.07.2016 15 S.E.S.E (MATH) 13 135 455 7,670
1.12.20 to 30.6.21
7 135 455 4,130
20.10.19 to 30.11.20
31850017 AYESHA MUSHTAQ 21.07.2016 15 E.S.T TEACHER 11 135 455 6,490
1.12.20 to 30.6.21
7 135 455 4,130
1.12.20 to 30.6.21
7 135 455 4,130
20.10.19 to 30.11.20
31862689 WASEEM SHAHZAD 21.07.2016 15 E.S.T TEACHER 13 135 455 7,670
1.12.20 to 30.6.21
7 135 455 4,130
20.10.19 to 30.11.20
31779417 ABDUL HAMID 09.10.2015 15 E.S.T TEACHER 5 135 455 2,950
20.10.19 to 30.11.20
31642983 SAJJAD AHMED 15.04.2014 15 E.S.T TEACHER 4 135 455 2,360
20.10.19 to 30.11.20
31650524 RASHID JALIL 15.04.2014 15 E.S.T TEACHER 4 135 455 2,360
20.10.19 to 30.11.20
31749032 BILAL AHMAD 20.04.2015 15 E.S.T TEACHER 4 135 455 2,360
5.3.21 to 30.6.21
30736790 MUNIR AHMED 02.08.2017 14 E.S.E 4 135 455 2,242
5.3.21 to 30.6.21
31673918 GHULAM SHABBIR 02.08.2017 14 E.S.E 4 135 455 2,242
34
MUHAMMAD 5.3.21 to 30.6.21
31878677 JAMEEL 03.08.2017 14 PST 3 135 455 1,652
5.3.21 to 30.6.21
32005198 ZAWAR HUSSAIN 02.08.2017 14 PST 3 135 455 1,652
5.3.21 to 30.6.21
32005796 EHSAN-UL-HAQ 02.08.2017 14 PST 3 135 455 1,652
5.3.21 to 30.6.21
32005839 MUHAMMAD ISHAQ 02.08.2017 14 E.S.E 4 135 455 2,242
5.3.21 to 30.6.21
32005844 HAQ NAWAZ 02.08.2017 14 PST 3 135 455 1,652
5.3.21 to 30.6.21
32005848 MUSHTAQ RASOOL 02.08.2017 14 PST 3 135 455 1,652
35
MUHAMMAD 5.3.21 to 30.6.21
32005855 AKRAM 02.08.2017 14 E.S.E 4 135 455 2,242
5.3.21 to 30.6.21
32008971 TANVEER HUSSAIN 03.08.2017 14 PST 3 135 455 1,652
5.3.21 to 30.6.21
32010169 AABDA PARVEEN 02.08.2017 14 PST 3 135 455 1,652
5.3.21 to 30.6.21
32010332 IRSHAD HUSSIAN 03.08.2017 14 E.S.E 4 135 455 2,242
5.3.21 to 30.6.21
32010342 MOHSIN UMER 03.08.2017 14 E.S.E 4 135 455 2,242
5.3.21 to 30.6.21
32010350 MARYAM RAFEEQ 03.08.2017 14 E.S.E 4 135 455 2,242
5.3.21 to 30.6.21
32010351 MUHAMMAD SALIM 03.08.2017 14 PST 3 135 455 1,652
5.3.21 to 30.6.21
32010365 SAMI ULLAH 03.08.2017 14 PST 3 135 455 1,652
MUHAMMAD
SHAHID AMEEN E.S.E 5.3.21 to 30.6.21
32010367 BHUTTAH 03.08.2017 14 (SCI/MATH) 4 135 455 2,242
5.3.21 to 30.6.21
32010369 SAJJAD HUSSAIN 03.08.2017 14 PST 3 135 455 1,652
5.3.21 to 30.6.21
32010379 MUHAMMAD ILYAS 03.08.2017 14 PST 3 135 455 1,652
5.3.21 to 30.6.21
32010384 TAHIR SAEED 03.08.2017 14 PST 3 135 455 1,652
36
E.S.E 5.3.21 to 30.6.21
32010400 MUHAMMAD AQIL 03.08.2017 14 (SCI/MATH) 4 135 455 2,242
5.3.21 to 30.6.21
32010417 MUHAMMAD AYAZ 03.08.2017 14 PST 3 135 455 1,652
5.3.21 to 30.6.21
32010438 ZAHID HUSSAIN 03.08.2017 14 PST 3 135 455 1,652
5.3.21 to 30.6.21
32010449 AUN ABBAS 03.08.2017 14 PST 3 135 455 1,652
MUHAMMAD E.S.E
5.3.21 to 30.6.21
32010450 YOUSAF 03.08.2017 14 (SCI/MATH) 4 135 455 2,242
5.3.21 to 30.6.21
32010559 GHAZALA ANJUM 02.08.2017 14 E.S.E 4 135 455 2,242
5.3.21 to 30.6.21
32010561 FAOUZIA BIBI 02.08.2017 14 E.S.E 4 135 455 2,242
5.3.21 to 30.6.21
32011061 NAEEM AKHTER 03.08.2017 14 PST 3 135 455 1,652
37
E.S.E 5.3.21 to 30.6.21
32025462 MUHAMMAD IJAZ 03.08.2017 14 (SCI/MATH) 4 135 455 2,242
5.3.21 to 30.6.21
32025517 JAVAID IQBAL 03.08.2017 14 PST 3 135 455 1,652
38
MUHAMMAD IMRAN E.S.E 5.3.21 to 30.6.21
32025548 HAIDER 03.08.2017 14 (SCI/MATH) 4 135 455 2,242
5.3.21 to 30.6.21
32025558 ABDUL SHAKOOR 03.08.2017 14 PST 3 135 455 1,652
5.3.21 to 30.6.21
32026467 RIAZ AHMED 03.08.2017 14 PST 3 135 455 1,652
5.3.21 to 30.6.21
32026469 TARIQ WASEEM 03.08.2017 14 E.S.E 4 135 455 2,242
5.3.21 to 30.6.21
32026473 KHALIL AHMED 03.08.2017 14 PST 3 135 455 1,652
5.3.21 to 30.6.21
32026485 MUHAMMADTARIQ 03.08.2017 14 E.S.E 4 135 455 2,242
5.3.21 to 30.6.21
32026488 MUMTAZ HUSSAIN 03.08.2017 14 E.S.E 4 135 455 2,242
5.3.21 to 30.6.21
32026494 ZOHAIB HASSAN 03.08.2017 14 E.S.E 4 135 455 2,242
5.3.21 to 30.6.21
32026498 SHAHID IQBAL 03.08.2017 14 PST 3 135 455 1,652
5.3.21 to 30.6.21
32026505 FIDA HUSSAIN 03.08.2017 14 E.S.E 4 135 455 2,242
5.3.21 to 30.6.21
32026508 MUHAMMAD SAJID 03.08.2017 14 E.S.E 4 135 455 2,242
5.3.21 to 30.6.21
32026512 MUHAMMAD IMRAN 03.08.2017 14 E.S.E 4 135 455 2,242
39
E.S.E 5.3.21 to 30.6.21
32027539 MUHAMMAD YASIR 02.08.2017 14 (SCI/MATH) 4 135 455 2,242
5.3.21 to 30.6.21
32027759 M.ARSHAD YASEEN 03.08.2017 14 E.S.E 4 135 455 2,242
5.3.21 to 30.6.21
32027807 MUHAMMAD HANIF 03.08.2017 14 PST 3 135 455 1,652
5.3.21 to 30.6.21
32028789 NADIA NAZAKAT 02.08.2017 14 E.S.E 4 135 455 2,242
5.3.21 to 30.6.21
32028869 NAILA MANZOOR 02.08.2017 14 PST 3 135 455 1,652
5.3.21 to 30.6.21
32037667 IRSHAD HUSSAIN 02.08.2017 14 PST 3 135 455 1,652
40
E.S.E 5.3.21 to 30.6.21
32038833 NADIA KAUSAR 10.10.2017 14 (SCI/MATH) 4 135 455 2,242
5.3.21 to 30.6.21
31999855 AYAZ AHMAD 28.07.2017 15 EST 4 135 455 2,242
Total 960,284
Due to weak internal financial controls, mandatory deductions were not made at
the prescribed rate on regularization of employees.
Para No.19 Non Recovery of pay during absent from duty period Rs 0.052
million
The primary obligation of collecting officer shall be to ensure that all revenue
due is claimed, realized and credited immediately into local Government fund under
proper receipt head. According to the rule 76 of Punjab District Government and TMA
budget rules 2003. Further 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. According
to Rule 2.31 of the PFR Vol-1, a drawer of bill for pay, allowances, contingent
and other expenses will be held responsible for any overcharges, frauds and
misappropriation.
41
During audit of the accounts of Dy. DEO (MEE) Jatoi FY 2019-21, it was
observed that the detailed below teachers were found willfully absent from duty.
But also drew salaries amounting to Rs 52,550 the payment is inadmissible and
needs recovery. Further no disciplinary action taken was provided to audit.
S Desig Date of DAY Recover
# Name Name of School . absent S y
GPS Allah Bux
1 Zain Ul Hassan Sandila PST 13-10-20 1 1,200
52,550
Due to weak financial controls, inadmissible pay and allowances were paid
during absent period.
Payment of inadmissible pay and allowances resulted in loss to the
Government amounting to Rs 52,550
In the DAC meeting held on 06.1.2022 the DDO replied that an amount of
Rs. 8,400 has recovered through payroll therefore, Para may be reduced to Rs.
44,150 for recovery. The DAC decided that para reduced to Rs 44,150 for
recovery within three months.
42
advance annual requirements for procurement on the website of the Authority as
well as on its website”. According to rule 12, a procuring agency shall advertise
procurement of more than [two] hundred thousand rupees and up to the limit of
[three] million rupees on the website of the Authority in the manner and format
specified by regulations but if deemed in public interest, the procuring agency
may also advertise the procurement in at least one national daily newspaper]. (2)
Subject to rule 13, any procurement exceeding [three million] rupees shall be
advertised on the website of the Authority, the website of the procuring agency, if
any, and in at least two national daily newspapers of wide circulation, one in
English and one in Urdu”.
During audit of the accounts of Dy. DEO (MEE) Jatoi FY 2019-21, it was
observed that stationery was purchased amounting to Rs 219,532. But the annual
requirement was not advertised on PPRA website and without comparative
statement and not on competitive rates.
43
Para No.21 Unjustified/Doubtful withdrawal Out of NSB Fund Rs
11.705 million
According to No.SO(S-III)2-12/2006 dated 06.08.2007, School Council Policy
2007 amended in 2013, issued by the Govt. of Punjab (PESRP), Annex. A all
expenditure shall be incurred with prior approval of the school council and all purchases/
execution of work shall be carried out in a transparent and economical manner., Sr. No.
(3.1.1& 3.3.2) school council consist of 7 or more notified members for the period of
two years only, Sr. No.(4.8.2) “Appointment of temporary teacher (coach teacher) shall
be only for maximum four months. If school council think extension of contract is
necessary the EDO Education will notify the extension of the contract for further four
months. Further according to Sr.No.(6.1and 6.2) of above policy that EDO Education
will monitor through Dy.DEOs the utilization of school council funds”.(4.3.1& 4.4.8)
Maintain record of planned development projects of school according to priority on
Form-6 and expenditure on execution of development work will be on minimum market
rates further written report to be sent to Dy.DEO, maintain cash book on Form-8, and
record of all assets,(6.1,6.2) Dy. DEO/AEOs will monthly inspect the record, work and
performance of School Council. Further Rule 32 (a) of PLG Accounts rules 2001 “The
same vigilance shall be exercised in respect of expenditure from the local fund as a
person of ordinary prudence would exercise in respect of his own money”. According to
Letter No. SO(ADP) Review-418/2012 Dated 5th Nov, 2013 by Government of the
Punjab School Education Department that guidelines approved by Chief Minister for
provision of missing facilities in schools (4) that the funds so allocated are utilized in an
effective and transparent manner, Technical Committees shall also be notified at tehsil
level to check quantity and quality of furniture procured.
During audit of the accounts of Dy. DEO (MEE) Jatoi for FY 2019-21,During
scrutiny of expenditure out of NSB Fund of detailed below schools under control of Dy.
DEO, it was observed that an expenditure of Rs million were shown incurred by the
Head Teacher/Chairman, out of NSB Fund. The expenditure was unauthentic and
doubtful due to following serious shortcomings.
1. Work done was never inspected by the SMC before or after completion.
Physical verification was not done by the Education authorities and no
counter signature of responsible officers to verify actual work done.
2. Expenditure was split up and not advertised on PPRA website and
higher rates were charged without comparative statements.
3. Rough costs of estimates, detailed estimates, technical sanctioned and
design/map were not obtained from building department in case of
construction of room. The safety, quality standard of construction work/
rooms is not ensured.
4. Huge expenditure was incurred in a financial year but as per Govt.
instructions the SMC is competent to incur expenditure upto 4 lac in a
financial year.
5. The items/ Furniture purchased was not got inspected to check quality
and quantity by the technical committee. contrary to Govt. instructions.
Issuance of stores/ items was not shown to audit.
6. Stock entry and consumption record was not available, amount drawn
was misappropriated.
44
7. The work on which the funds incurred were not got prior approval from
the notified valid SC, and no record was maintained on Form-6 neither
reported to Dy.DEO. Further Dy. DEO and AEO never inspected nor
physically verified the work executed before and after completion.
8. Daily wages staff i.e sweeper / chowkidar and part time teachers were
shown but pay was drawn in cash instead of crossed cheque and
approval for appointment/ extension after four months was not obtained
from the CEO through Dy. DEO. The rate of pay and expenditure is
doubtful and unauthentic as actual payee receipt was not on record.
9. Some Vouchers were dateless in some schools and signatures of SC
members/Head Teacher on approval of work to be done were not
available. The procurement was not on minimum rates. School
Council’s 9 Members were not valid notified nor present in meeting.
EMIS
Name of School Supplier Total Expenditure Remarks
Code
No physical verification by the SC and Dy
DEO/AEO before or after work done. GST, I.
NADEEM TRADERS / Al Tax not deposited into Govt. treasury. Higher
32340323 GPS kutana
hadi traders 3,000,000 rates charged without advertisement on PPRA
and no comparative statement. Cash drawn
against temporary staff
11705060
Due to weak financial controls, expenditure was incurred without actual work
done and physical verification.
Unjustified and doubtful expenditure resulted in loss to Govt. Rs 11.705
million. DDO noted the observation for future compliance.
45
In the DAC meeting held on 06.1.2022 the DDO replied that Inquiry
committee has initiated vide this office memo Dated 1/10/2021 for investigation
NSB object. Inquiry report is attached. No compliance and no documentary
evidence was provided. Para stands for enquiry to fix the responsibility by the
CEO, Dy. Dir (F&B), DEO MEE, and Dy. DEO concerned with in one month.
Audit recommends detailed enquiry, physical verification and fixing
responsibility on the person(s) at fault besides recovery of loss from the
concerned.
46
Para No.22 Unauthorized payment of Inadmissible qualification
Allowance – Rs 0.238 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 Dy. DEO W-EE Kot Addu for the period 01.07.2020 to
30.06.2021 it was noticed that following employees drew qualification allowance.
But these allowance was not admissible and it resulted in overpayment of
Rs238,200 as detailed below:
47
30749485 MASOOMA BATOOL E.S.T. Q.A not admissible 7,200 7,200
30749774 RIFAT YASMIN E.S.T. Q.A not admissible 4,800 4,800
31383177 SIRAJ FATIMA E.S.T. Q.A not admissible 7,200 7,200
31479520 SUGHRA BENAZIR PITA E.S.T. Q.A not admissible 7,200 7,200
30743877 SUMIA BATOOL P.S.T Ph.d / M.Phil Allowance 60,000 -
Drawing Q.A. Rs600 / m at
30743877 SUMIA BATOOL P.S.T 7,200 7,200
the same time.12 months
30880777 RABIA QURESHI P.S.T Ph.d / M.Phil Allowance 60,000 -
Drawing Q.A. Rs600 / m at
30880777 RABIA QURESHI P.S.T 7,200 7,200
the same time.12 months
30883966 FARZANA HASHIM P.S.T Adj Q.A. 50 months 210,167 -
Drawing Q.A. Rs600 / m at
30883966 FARZANA HASHIM P.S.T 30,000 30,000
the same time.50 months
30884016 SHAZIA KIRAN P.S.T Ph.d / M.Phil Allowance 60,000 -
Drawing Q.A. Rs600 / m at
30884016 SHAZIA KIRAN P.S.T 7,200 7,200
the same time.12 months
30990213 NASREEN KAUSAR P.S.T Adj Qualification Allowance 130,968 -
Drawing Q.A. Rs600 / m at
30990213 NASREEN KAUSAR P.S.T 15,600 15,600
the same time.26 months
31425072 MADEEHA ZAFAR P.S.T Adj Qualification Allowance 180,467 -
Drawing Q.A. Rs600 / m at
31425072 MADEEHA ZAFAR P.S.T 21,600 21,600
the same time.36 months
31425100 MUMTAZ BEGUM E.S.E Adj Qualification Allowance 220,000 -
31425100 MUMTAZ BEGUM E.S.E Not admissible, 5,000 5,000
31425100 MUMTAZ BEGUM E.S.E Ph.d / M.Phil Allowance 5,000 -
32014940 SUMAIRA SHAHEEN E.S.E Ph.d / M.Phil Allowance 60,000 -
32014940 SUMAIRA SHAHEEN E.S.E Not admissible, 5,000 5,000
32021879 ALMAS GUL E.S.E Adj Qualification Allowance 148,870 -
32021879 ALMAS GUL E.S.E Ph.d / M.Phil Allowance 5,000 -
32021879 ALMAS GUL E.S.E Not admissible, 5,000 5,000
Total 238,200
In the DAC meeting held on 06.1.2022 the DDO replied that It is stated
that recovery of Rs 199,600 has been recovered through payroll for the month of
Nov.2021.Remaining Amount Rs.38600/- will be recovered through pay roll.
para may kindly be reduced. The record was verified. Rs199,000 has been
recovered through payroll for the month of 11.2021. Para is reduced by
Rs199,600. The DAC decided that Para reduced to Rs 38600 for recovery within
three months.
Audit recommends that amount pointed out may be recovered from the
concerned officials and deposited into government treasury under intimation to
audit
. [AIR PARA: 2]
48
Para No.23 Incurrence of expenditure without tender advertisement-
Rs1.124 million
According to rule 9 of Punjab Procurement Rules 2014, “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 3 million rupees.
Dy. DEO W-EE Kot Addu incurred expenditure of Rs1.124 million
during the period 1.07.2020 to 30.06.2021 against stationary, printing and other
general store items. It was observed that proposed procurement was neither
advertised in advance on the PPRA’s web site nor in two national papers. Further
the supply orders were split up to remain within the limit of Rs200,000. The
procurements without advertisement on PPRA website resulted in uneconomical
and irregular expenditure.
Head Amount
Stationary 339,539
Printing 118,748
COS 258,768
Others 407,872
Total 1,124,927
Due to weak financial management, the Government instructions for
making purchases at competitive prices were not followed.
It resulted in potential loss of Rs1.124 million to the Government.
In the DAC meeting held on 06.1.2022 the DDO replied that stationary
items were purchased in combination of other items are under the prescribed limit
of Rs. 2 Lac for tender Advertisement. Justification of DDO against Sr. No.2 & 4
accepted as is below the limit of tendering process. Para reduced by Rs 526,620
against sr. no. 2, & 3 and stands for regularization of expenditure amounting to
Rs598, 397 from the competent authority.
49
According to Rule 5(2)(i) of District Authorities (Budget) Rules 2017, the
Head of Office is responsible for ensuring that funds allotted were spent on the
activities for which the money was provided.
During course of audit of accounts of Dy DEO W-EE Kot Addu, for the
financial year 2020-21, it was observed that expenditure of Rs. 204,471 was
incurred on purchase of detailed below items out of different heads but the same
was not charged to proper classified object-head, which resulted in
misclassification of expenditure. The expenditure was charged to irrelevant head
to utilize the budget The detail is given below.
Document Date of
Head Item Purchased Amount Rs.
No. Drawl
A13101 2 computer, 2 printer 1900013459 16.04.2021 25,000
A13101 01 motor, 14 fans 1900183582 26.06.2021 39,890
A03942 Ups 1900169863 26.06.2021 69,615
A03942 Computer 1900169861 26.06.2021 69,966
Total 204,471
Due to weak internal control the DDO made the payment without
observing codal formalities. It resulted in unauthorized expenditure of
Rs204,471.
In the DAC meeting held on 06.1.2022 the DDO replied that that all the
expenditure was incurred through proper head of accounts. Record is available
please verify the record and Para may kindly be settled. The DAC decided that
Justification in the light of record verification against sr. 1 to 3 accepted and para
reduced to Rs69,966 for regularization against purchase of computer out of head
cost of other store.
The amount under Para- may be got regularized with the sanction of
competent authority under intimation to audit.
[AIR PARA: 9]
Rule 32 (a) of PLG Accounts rules 2001 “The same vigilance shall be
exercised in respect of expenditure from the local fund as a person of ordinary
prudence would exercise in respect of his own money” Education department had
allocated funds to the Elementary and Primary Schools committees through
cheque for two purposes i e. (I) Purchase of Learning Material (II) and Repair
and Maintenance of school buildings.
50
During scrutiny of record related to SMC grant of detailed below Govt.
Middle/primary schools under the administrative control of Dy DEO (W-EE) Kot
Addu for the period 1.7.20 to 30.6.21 it was observed that expenditure of
Rs13.992 million was incurred by the Head out of SMC / NSB for repair and
maintenance of school, purchase of store items etc. The amount were drawn out
of said fund but codal formalities were not observed. The expenditure was
doubtful due to the following reasons.
1. Approval from SMC was not obtained after having completed the
requisite work got inspected from the SMC.
2. The works were never inspected by the responsible officer of the
education department before or after completion of works by
visiting the sites according to instructions of Govt.
3. Proper deduction of GST /PST , Income tax was not made.
4. Further comments are incorporated in detailed below table against
each school.
School Amount Description
Pathanwala 927,000 Rs 300,000 tuff tiles without approval of committee
Angraywala 909,000 Rs 400,000 tuff tiles without approval of committee
Ghareeb Abad 490,000 50000 for uniform
NaseemIjazwala 500,000 dateless bills
Dadraywala 343,000 dateless bills
Incomplete cash book, without approval of
Lohan moochiwala 1,300,000
inspection committee
Incomplete cash book, without approval of
593 tda 1,043,000
inspection committee
Incomplete cash book, without approval of
Malik Arainwala 1,000,000
inspection committee
Incomplete cash book, without approval of
Darkhanwala 965,000
inspection committee
Balasairwala 850,000 Poor Maintenance of record
Meerasiwala 556,000 Poor Maintenance of record
Ilyaswala 528,000 Poor Maintenance of record
Bara sadaat 117,000 Poor Maintenance of record
TibiNizam 280,000 Poor Maintenance of record
Langarwala 919,000 Poor maintenance of cash book
Gajjiwala 130,000 uniform of Rs80,000 during June 2021
Hot Wala 1,062,000 without signature
Manday shah 1,053,000 As mentioned in point 1,2,3
509 tda 1,020,000 As mentioned in point 1,2,3
Total 13,992,000
51
Payments were made due to weak internal controls and negligence of
education authorities. It resulted that expenditure amounting to Rs13.992 million
incurred was doubtful.
In the DAC meeting held on 06.1.2022 the DDO replied that all the
necessary documents were obtained from the head teachers of the schools. Please
verify the record and para may kindly be settled. No relevant record produced
during audit. The DAC decided that Para stands for enquiry to fix the
responsibility by the CEO, Dy. Dir (F&B), DEO WEE, and Dy. DEO concerned
with in one month.
Audit recommends responsibility should be fixed on the Officers /
Officials involved in incurrence of expenditure
[AIR PARA: 14]
During course of audit of the accounts of Dy. DEO (WEE) Kot Addu, it
was observed that expenditure to the extent of Rs1 million (approximately
average exp.) was incurred by the various teachers out of NSB funds but the
vouched account to verify the authenticity of expenditure was not available in the
office of Dy. DEO. Due to non-availability of vouched account, it proves that
amount of NSB was drawn and misappropriated by the head teachers. The detail
is as below
School Name Amount
Janatwala 250,000
Hussain wala 250,000
Bait Chajra 250,000
Kanjuwala 250,000
Total 1,000,000
Due to non-availability of vouched account audit could not verify the
authenticity of the expenditure. Hence expenditure of NSB grant amounting to
Rs1 million was misappropriated.
In the DAC meeting held on 06.1.2022 the DDO replied that all the
necessary documents were obtained from the head teachers of the schools. Please
verify the record and para may kindly be settled. No relevant record produced
during audit. The DAC decided that Para stands for enquiry to fix the
52
responsibility by the CEO, Dy. Dir (F&B), DEO WEE, and Dy. DEO concerned
with in one month.
53
It resulted non production of record amounting to Rs435,825.
In the DAC meeting held on 06.1.2022 the DDO replied that it is stated
that HEC declares the 18 years education equivalent to M phil degree. So
payment of M.Phill allowance was according to Government instructions. In case
of Iffat shaheen ESE adjustment bill was passed during June 2021 and also
Recovery of Rs25533 was also made during June, 2021. Recovery of Rs 5503 per
month is being deducted from the pay of Balqees bano EST teacher. Recovery of
Rs 8,970 per month is being deducted from the pay of Asma Shaheen EST
teacher. Pay slips of the teachers are available please verify the record and para
may kindly be settled. No relevant record produced during audit. The DAC
decided to keep para for compliance.
54
Head Amount
AdjAdhoc Relief All 2017 9,728
Adj Basic Pay 115,520
AdjAdhoc Relief All 2019 6,080
AdjAdhoc Relief All 2018 11,592
Adj Charge Allowance 49,257
Total 192,177
The unauthentic payment was due to weak internal control and negligence of
education authorities
In the DAC meeting held on 06.1.2022 the DDO replied that It is stated
that all the relevant record is available please verify the record and para may
kindly be settled. The Claimed against financial year 2015 which is 7 year old
and was passed obtaining additional budget. The DAC decided that Para stands
for enquiry to fix the responsibility by the CEO, Dy. Dir (F&B), DEO WEE, and
Dy. DEO concerned with in one month and got regularized the expenditure from
competent authority.
Audit recommends that matter may be investigated and overpayment
should be recovered and deposited into government treasury.
[AIR PARA: 18]
55
Document Drawl
Amount Name Designation Place of
No. Date
1900183579 26.06.2021 12,600 JAMSHAID ASHIQ C.IV DEO OFFICE M.GARH
1900165811 26.06.2021 12,600 M.AKMAL C.IV DEO OFFICE M.GARH
1900165812 26.06.2021 12,600 ZAFFAR IQBAL C.IV DEO OFFICE M.GARH
1900180264 26.06.2021 37,130 MUNIR AHMAD HC DEO OFFICE M.GARH
1900166770 26.06.2021 30,000 MUNIR AHMAD HC DEO OFFICE M.GARH
1900177656 26.06.2021 14,600 FIAZ AHMAD JC DEO OFFICE M.GARH
1900183576 26.06.2021 16,500 FIAZ AHMAD JC DEO OFFICE M.GARH
1900177657 26.06.2021 17,100 M.SAQIB JC DEO OFFICE M.GARH
1900184069 26.06.2021 17,100 NASIR ABBAS JC DEO OFFICE M.GARH
1900183577 26.06.2021 12,600 M.ISHAQ N.Q DEO OFFICE M.GARH
MANSOOR U
1900166771 26.06.2021 13,600 N.Q DEO OFFICE M.GARH
REHMAN ZOHIR
KIFAYAT
1900184073 26.06.2021 12,600 S.GUARD DEO OFFICE M.GARH
HUSSAIN
KIFAYAT
1900180267 26.06.2021 12,600 S.GUARD DEO OFFICE M.GARH
HUSSAIN
KIFAYAT
1900183578 26.06.2021 13,600 S.GUARD DEO OFFICE M.GARH
HUSSAIN
1900165808 26.06.2021 12,300 RIAZ AHMAD SC DEO OFFICE M.GARH
Total 247,530
The unauthentic payment was due to weak internal control and negligence of
education authorities
In the DAC meeting held on 06.1.2022 the DDO replied that It is stated
that visits were made according the instructions of controlling officer for officials
corresponding/meetings/submission of official dock/verification of documents of
staff/budget preparations/uploading and scanning of teacher’s personal files in the
HRMS/reconciliation of posts with the budget books in the CEO office and DAO
Muzaffargarh. So all the visits were made in the public interest. Office orders of
the controlling officer and attendance certificate are available please verify the
record and para may kindly be settled. The DAC decided that Justification against
the sr. No.4 &5 amounting to Rs 67130 in the light of record verification
accepted and Para reduced to Rs180,400 for enquiry to fix the responsibility by
the CEO, Dy. Dir (F&B) concerned within one month
Audit requires that the matter may please be investigated and appropriate action
may be taken against the person held responsible.
[AIR PARA: 19]
56
Para No.30 Doubtful expenditure out of contingencies – Rs 0.430
million
1- Huge expenditure was shown against said items without any requirement /
demand of said purchase / repair.
2- Repeated items were shown purchased / repaired without any justification
which shows that expenditure was incurred just to consume the budget.
3- Issuance record was not maintained properly which also depicts the doubt
of actual purchase / repair.
The doubtful payment was due to weak internal control and negligence of
education authorities. It resulted in doubtful payment of Rs 430,200 to the public
exchequer to the stated extent.
1. It is stated that Tehsil Kot Addu has 292 numbers of Primary and
Elementary schools and the Deputy DEO has to visit at least two to four schools
per day and daily visit report has to be submitted to DEO office. The daily
average 100 to 120 KM (both sides) has to travel for school visits. All the repair
work was done with proper demand and requirement and supporting documents
are attached herewith.
57
2. This office has a staff of 32AEOs and 15 ministerial staff and 292 School
heads teachers which meet at least twice a month. Furniture was repaired as per
needs/demands and requirements.
3. Office buildings were handed over three years and first time curtains were
purchased and were entered in the proper stock register.
58
2- The NSB funds for schools were deposited into DDO Account and were
kept in balance instead of immediate disbursement.
The retention of public money into DDO account due to weak internal control
and negligence of education authorities resulted in unauthorized retention of
public money amounting to Rs4.982 million to the public exchequer to the stated
extent.
In the DAC meeting held on 06.1.2022 the DDO replied that an amount of Rs
3.715 million relating to NSB funds were disbursed to the concerned schools cash
book and bank statement are available for verification and Rs 514,274 were of
contingences payment and were disbursed in the bank accounts of concerned
suppliers and the remaining amount of Rs 0.753 million relates to pay of the
teachers of Insaff schools which will be paid according to the instructions of CEO
(DEA) Muzaffargarh. Bank statement is available please verify the record and
para may kindly be settled. The DAC decided that Para stands for compliance
about disbursement of Rs 753,000 to the actual claimants.
59
5. Dy. DEO (EE-W) JJATOI
POL
Date Purpose of Journey Cost of POL
Consumed
8/3/2018 Visit School GGES Bakani,GGPS Tamghay wali, GGPS Ijaz Abad 16 1,616
14-3-2018 Meeting to m.garh for upe 28 2,828
14-4-2018 enquary Madah Hussain DEO (M) M.garh 28 2,828
Visit of School GGES Shabir abad, GGPS Masu shah, GGPS Maso
18-4-2018 13 1,313
wala
Visit School GGPS Bait Sial, GGPS Bibi Pur Dammer, GGPS
7/5/2018 18 1,818
Hazari
17-5-2018 Meeting Pre DRC CEO M.Garh 28 2,828
2/8/2018 Meeting DEO Office M.Garh 28 2,828
13-8-2018 Visit School GGPS Bhaily wala, GGPS Murad Pur shumali 13 1,313
Visit Schools GGPS Dowed wala, GGPS Bakht Ali wala, GGPS
17-12-2018 8 808
Basti Mirani
Visit Schools GGPS Basti Mitho, GGPS Bhindi Korai,GGES Bhindi
12/3/2019 14 1,414
Korai
8/7/2019 Meeting DEO (WEE) and CEO Office M.Garh 28 2,828
12/7/2019 Meeting DEO (WEE) and CEO Office M.Garh 28 2,828
60
POL
Date Purpose of Journey Cost of POL
Consumed
24-7-2019 Meeting CEO Office M.Garh 28 2,828
Visit of School GGPS Nadeem Abad, GGES Basti Arif, GGPS Basti
28-8-2019 9 909
Arif
29-8-2019 Visit of School GGPS Ali Ambrend wala to m.garh for enquary 28 3,080
14-9-2019 Visit of School GGPS Sahreen wala, GGPS AD Lar 8 880
18-9-2019 Visit of School GGES Sawan Wala, GGPS Sahreen wala 7 770
20-9-2019 CEO Office M.Garh 28 3,080
24-9-2019 High Court Multan case ameena bibi 38 4,180
30-9-2019 Meeting Quad m.garh 28 3,080
Visit of School GGPS Chit Kalro, GGPS Khalifa Noor shah, GGPS
19-11-2019 Noor shah, GGPS Qazi wala, GGPS Aziz khan korai, GGES 10 1,100
Dammer wala.2
23-12-2019 Meeting Pre DRC CEO Office M.Garh 28 3,080
6/2/2020 Return to m.garh for PEC Paper 28 3,080
10/2/2020 Return to m.garh for PEC Paper 28 3,080
12/6/2020 Visit of School GGES Ghehal pur 11 1,210
16-6-2020 Visit of School GGES Dammer wala.2, GGPS Maso wala 9 990
Total 56,597
61
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 Dy. DEO W-EE Jatoi for the period 01.07.2018 to 30.06.2021
it was noticed that following employees drew qualification allowance. But these
allowances were not admissible to them and it resulted in overpayment of Rs21,600
as detailed below:
Audit recommends that amount pointed out may be recovered from the
concerned official and deposited into Government Treasury, under intimation to
audit.
[AIR PARA: 4]
62
According to revised leave rules 1981, payment of pay and allowances is
not admissible during the period of EOL (LWP). Further 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.
The Deputy District Officer (WEE) Jatoi paid full salary amounting
Rs272,573 to the concerned teachers for the period mentioned as detailed below. It
was observed that leave of the teacher was approved as leave without pay but
necessary deduction of pay was not made. The unauthorized payment of salaries
resulted in loss of RS. 272,573 to Govt.
Name of
Designation Nature of Leave Leave nature Name of School Days Amount
Teacher
Medical Leave 12-1-2019 to 1-2-2019
Asma Dildar SESE GGES Basti Arif 21 26,114
(without pay) (21 Days)
Maternity Leave 3-3-2020 To 31-5-2020
Asma Dildar SESE GGES Basti Arif 90 111,918
(Without pay) (90 days)
Ambreen Maternity Leave 15-3-2021 TO 29-4- GGES Dammer
ESE 45 55,040
Ashraf (Without pay) 2021 (45 Days) wala.2
Musafa Maternity Leave 9-2-2021 TO 28-2-
ESE GGPS Rampur 20 24,462
Batool (Without pay) 2021 (20 days)
Sadaf Maternity Leave 15-2-2021 TO 31-3-
ESE (Sc.m) GGPS Basti Langreal 45 55,040
Waheed (Without pay) 2021 (45 Days)
Total 272,573
63
According to Rule 5(2)(i) of District Authorities (Budget) Rules 2017, the
Head of Office is responsible for ensuring that funds allotted were spent on the
activities for which the money was provided.
Due to weak internal control the DDO made the payment without
observing codal formalities. It resulted in unauthorized expenditure amounting to
Rs. 105,720.
In the DAC meeting held on 06.1.2022 the DDO replied that requirement
of Printer for office work in this office. Item purchased for correct heads. It is
therefore requested that Para may kindly Pleas be Settled. The DAC observed
that Misclassification exists. Para stands for regularization.
The amount under observation may be got regularized with the sanction of
competent authority under intimation to audit.
[AIR PARA: 10]
Rule 32 (a) of PLG Accounts rules 2001 “The same vigilance shall be
exercised in respect of expenditure from the local fund as a person of ordinary
prudence would exercise in respect of his own money” Education department had
allocated funds to the Elementary and Primary Schools committees through
cheque for two purposes i e. (I) Purchase of Learning Material (II) and Repair
and Maintenance of school buildings.
64
During scrutiny of record related to SMC grant of detailed below Govt.
Middle/primary schools under the administrative control of Dy DEO (W-EE)
Jatoi for the period 1.7.18 to 30.6.21 it was observed that expenditure of Rs5.510
million was incurred by the Head out of SMC / NSB for repair and maintenance
of school, purchase of store items etc. The amount was drawn out of said fund but
codal formalities were not observed. The expenditure was doubtful due to the
following reasons.
In the DAC meeting held on 06.1.2022 the DDO replied that DDO Stand
for Inquiry Comity for Compliance of Audit Para. Vide Office Order No. 1030
Dated 02.12.2021. The DAC decides that No compliance and no documentary
65
evidence provided. Para stands for enquiry by the CEO, Dy Dir F&B, DEO MEE,
and Dy. DEO concerned.
During course of audit of the accounts of Dy. DEO (WEE) Jatoi, it was
observed that expenditure to the extent of Rs1.100 million (approximately
average exp.) was incurred by the various teachers out of NSB funds but the
vouched account to verify the authenticity of expenditure was not available in the
office of Dy. DEO. Due to non-availability of vouched account, there is
possibility that amount of NSB was drawn and misappropriated by the head
teachers. The detail is as below:
66
Audit recommends fixing of responsibility for non-production of record
and disciplinary action in terms of Section 14(3) of Auditor General's (Functions,
Powers and Terms and Conditions of Service) Ordinance, 2001.
67
P.No. Name Cadre Drawl Head Amount
PRIMARY SCHOOL Adj Adhoc Relief All
30959670 GHULAM SAKINA 2019-20 104,132
TEACHER 2017
PRIMARY SCHOOL
30959670 GHULAM SAKINA 2019-20 Adj Staff pay 1,007,419
TEACHER
Adj Qualification
30961035 SHEHNAZ KAUSAR S.S.E (SCIENCE) 2020-21 179,333
Allowan
MUHAMMAD
30961577 CLASS-IV 2019-20 Adj Staff pay 286,354
TARIQ
Adj. Social Security
31003404 SHAZIA MUNIR E.S.E 2019-20 41,280
Ben.
PRIMARY SCHOOL
31326998 ASIA NAZAR 2019-20 Adj Staff pay 58,341
TEACHER
PRIMARY SCHOOL
31419418 ABIDA JALIL 2020-21 Adj Staff pay 150,150
TEACHER
PRIMARY SCHOOL Adj Qualification
31419418 ABIDA JALIL 2020-21 161,500
TEACHER Allowan
Adj Adhoc Relief All
31463451 MUMTAZ IQBAL O.S.D. 2020-21 35,325
2016
Adj Adhoc Relief All
31463451 MUMTAZ IQBAL O.S.D. 2020-21 39,606
2019
Adj Adhoc Relief All
31463451 MUMTAZ IQBAL O.S.D. 2020-21 51,522
2018
Adj Adhoc Relief All
31463451 MUMTAZ IQBAL O.S.D. 2020-21 51,522
2017
31463451 MUMTAZ IQBAL O.S.D. 2020-21 Adj Basic Pay 515,220
Adj. Social Security
31551668 SAMREEN ZAHRA E.S.T TEACHER 2019-20 53,264
Ben.
PRIMARY SCHOOL Adj Qualification
31551675 KASHIFA GULZAR 2019-20 167,581
TEACHER Allowan
AASMA ZAHRA Adj Qualification
31551712 E.S.T TEACHER 2020-21 130,161
KHAN Allowan
Adj Qualification
31554385 SAJJAD HUSSAIN P.T.C.TEACHER 2020-21 30,523
Allowan
PRIMARY SCHOOL Adj. Social Security
31579251 MEHWISH BIBI 2019-20 176,292
TEACHER Ben.
MEHMOOD
31604370 CLASS-IV 2019-20 Adj Staff pay 55,159
AHMED
31632047 ANEEQA SHAFIQ S.S.E (ENGLISH) 2020-21 Adj Basic Pay 56,060
RAHEELA
31731292 S.E.S.E 2020-21 Adj Staff pay 44,761
NOSHEEN
Adj Conveyance
31740747 SABA AZIZ S.E.S.E 2019-20 37,402
Allowance
Adj Qualification
31742276 FOUZIA BIBI S.E.S.E 2020-21 70,000
Allowan
Adj Adhoc Relief All
31742600 FATIMA NAWAZ S.E.S.E 2019-20 32,424
2016
PRIMARY SCHOOL Adj Qualification
31863549 ANUM YOUSAF 2020-21 157,903
TEACHER Allowan
31873370 MARIA KOKAB E.S.E 2019-20 Adj Staff pay 32,700
ASST: EDUCATION Adj Qualification
31984126 MISBAH MUMTAZ 2020-21 129,839
OFFICER Allowan
RIZWANA
31989203 E.S.E (SCI/MATH) 2019-20 Adj Staff pay 30,519
KALSOOM
32020764 AMARA BASHIR S.E.S.E 2020-21 Adj Staff pay 67,245
Adj Qualification
32028877 NAZIA MUSHTAQ E.S.E (SCI/MATH) 2020-21 193,710
Allowan
Adj Qualification
32029262 SHAGUFTA MUNIR E.S.E 2020-21 219,839
Allowan
Adj Qualification
32050803 SARFRAZ E.S.E (SCI/MATH) 2020-21 30,000
Allowan
Adj Qualification
32050803 SARFRAZ E.S.E (SCI/MATH) 2019-20 124,677
Allowan
32053756 RIZWANA E.S.E (SCI/MATH) 2019-20 Adj Staff pay 87,005
68
P.No. Name Cadre Drawl Head Amount
YAMEEN
MAMOONA
32113662 E.S.E 2020-21 Adj Staff pay 52,560
AMBAR
MUHAMMAD ADIL
32167466 CLASS-IV 2020-21 Adj Staff pay 31,219
SHAFIQ
Total 6067646
In the DAC meeting held on 06.1.2022 the DDO did not submitted the
reply for para. No compliance no documentary evidence provided. Para stands for
compliance.
69
30939073 HAJIRA BIBI E.S.T. 2020-21 7,200
31379084 IRFAT ZAHRA E.S.T. 2020-21 7,200
31547997 YASMIN IRSHAD E.S.T. 2020-21 7,200
31551712 AASMA ZAHRA KHAN E.S.T. 2020-21 7,200
Total 99,600
Due to weak financial control the DDO made the payment without
deduction of inadmissible allowance. It resulted in loss to the Govt amounting to
Rs 99,600.
In the DAC meeting held on 06.1.2022 the DDO did not submitted the
reply for para. No compliance no documentary evidence provided. Para stands for
compliance.
70
Amount
P.No. Name Cadre
Drawn
30737808 ISHTIAQ AHMAD CLASS-IV 16,200
30744123 MIRZA NISAR AHMAD CLASS-IV 16,200
30744167 MUHAMMAD RASHEED CLASS-IV 16,200
30744190 HASHIM ALI CLASS-IV 16,200
30885576 SOHANRA KHAN CLASS-IV 16,200
30734066 MUHAMMAD IRFAN ULLAH TARIQ CLASS-IV 16,200
30735650 WAQAR AHMAD CLASS-IV 16,200
30737717 TARIQ MAHMOOD CLASS-IV 16,200
30740034 ALLAH WASAYA CLASS-IV 16,200
30741814 IKRAM UL HAQ CLASS-IV 16,200
30744177 MUHAMMAD MUSLIM CLASS-IV 16,200
30744221 ALLAH BACHAYA CLASS-IV 16,200
30744364 FAQIR MUHAMMAD CLASS-IV 16,200
30744393 FATIMA BIBI CLASS-IV 16,200
30750122 BILAL AHMED CLASS-IV 16,200
30751073 ABDUL STAR CLASS-IV 16,200
30751088 MUDSAR NAZAR CLASS-IV 16,200
30871571 MUHAMMAD SOHAIL AKHTER CLASS-IV 16,200
30885617 M.KHALID SAEED CLASS-IV 16,200
30921552 ABDUL RASHEED CLASS-IV 16,200
30939062 SYED MOHAMMAD HAFEEZ CLASS-IV 16,200
31297372 ABDUL SATTAR CLASS-IV 16,200
30734148 FAYYAZ AHMED CLASS-IV 16,200
31370185 QAMMAR RIAZ CLASS-IV 16,200
31604370 MEHMOOD AHMED CLASS-IV 16,200
31682773 ABDUL HAFEEZ CLASS-IV 16,200
31725175 MUHAMMAD FAROOQ SATTAR CLASS-IV 16,200
31779386 AFTAB AHMED CLASS-IV 16,200
31800963 RAO WAQAS HAIDER CLASS-IV 16,200
32126683 M. USAMA EJAZ E.S.E 12,150
Total 660,150
In the DAC meeting held on 06.1.2022 the DDO replied that recovery has
been started from payroll from the month of November 2021. The DAC verified
recovery of an amount of Rs 56,025 recovered through payroll m/o Nov-21. Para
reduced to Rs 604,125 for recovery within three months.
Audit recommends that the pay of the officials be got rectified from the
District Accounts Office besides recovery from the pay.
[AIR PARA: 18]
71
According to Govt. of Punjab Education Department endorsement letter No.FD-
PR-12-5/89(PI)(V) dated 19.07.1999, Further clarified by AG Punjab Lahore
vide letter no.PF-2000-2001/CD-22368 dated 26.05.2001, SV/EST/DM/PET/SST
teacher is not entitled advance increments on possessing / acquiring higher
qualification i-e M.A./B.Ed. Further 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.
The Deputy District Officer (WEE) Jatoi paid increments amounting to
Rs482,320 to the concerned teachers for the period mentioned as detailed below.
It was observed that they were not entitled to draw such increments as per above
clarification. Drawl of advance increments on acquiring higher qualification was
unauthorized and it resulted in loss of Rs482,320 to Govt.
Date of Amount of
P.No. Name Scale Designation Effect Period
Appointment Recovery
Two
3074146 MAHA 23.09.13 to
26.09.1982 16 S.S.T inr. 33,600
2 JABEEN 30.06.15
B.ed
01.07.15 to
do do Do do do do 24,840
30.06.16
01.07.16 to
do do Do do do do 30,720
30.06.17
01.07.17 to
do do Do do do do 152,000
31.08.21
Total 241,160
Two
3074150 NIGHAT 23.09.13 to
11.11.1990 16 S.S.T inr. 33,600
0 YASMIN 30.06.15
B.ed
01.07.15 to
do do Do do do do 24,840
30.06.16
01.07.16 to
do do Do do do do 30,720
30.06.17
01.07.17 to
do do Do do do do 152,000
31.08.21
Total 241,160
G. Total 482,320
Due to weak internal control and negligence of authorities, the overpayment was
made. It resulted in loss amounting to Rs. 482,320 to the public exchequer.
72
[AIR PARA: 23]
73
Annexes
74