AUDIT REPORT ON THE ACCOUNTS OF CLIMATE CHANGE, ENVIRONMENT AND DISASTER MANAGEMENT ORGANIZATIONS (FEDERAL) AUDIT YEAR 2019-20 AUDITOR GENERAL OF PAKISTAN ii TABLE OF CONTENTS ABBREVIATIONS & ACRONYMS ........................................................................ i. PREFACE ................................................................................................................v EXECUTIVE SUMMARY ....................................................................................... vi SECTORAL ANALYSIS ............................................................................................x Chapter 1 ................................................................................................................1 Ministry of Climate Change Islamabad .....................................................................1 1.1 Introduction ........................................................................................................1 1.2 Classified Summary of Audit Observations ......................................................2 1.3 Brief comments on the status of compliance with PAC directives ....................3 1.4 AUDIT PARAS .................................................................................................3 Chapter 2 ..............................................................................................................35 Environment Wing Municipal Corporation Islamabad (MCI) .............................35 2.1 Introduction ......................................................................................................35 2.2 Classified Summary of Audit Observations ....................................................36 2.3 Brief comments on the status of compliance with PAC directives ..................36 2.4 AUDIT PARAS ...............................................................................................36 Chapter 3 ..............................................................................................................49 National Disaster Management Authority (NDMA) ..............................................49 3.1 Introduction ......................................................................................................49 3.2 Classified Summary of Audit Observations ....................................................50 3.3 Brief comments on the status of compliance with PAC directives ..................50 3.4 AUDIT PARAS ...............................................................................................50 Chapter- 4 ..............................................................................................................59 FATA Disaster Management Authority (FDMA) ...................................................59 4.1 Introduction of Authority .................................................................................59 4.2 Classified Summary of Audit Observations ....................................................60 4.3 Brief comments on the status of compliance with PAC directives ..................61 4.4 AUDIT PARAS ...............................................................................................61 Chapter- 5 ..............................................................................................................76 Earthquake Reconstruction & Rehabilitation Authority (ERRA) .......................76 5.1 Introduction ......................................................................................................76 5.2 Classified Summary of Audit Observations ....................................................77 5.3 Brief comments on the status of compliance with PAC directives ..................78 5.4 AUDIT PARAS ...............................................................................................78 Chapter-6 ............................................................................................................118 Mercantile and Marine Department Karachi .......................................................118 6.1 Introduction ....................................................................................................118 6.2 Classified Summary of Audit Observations ..................................................119 6.3 Brief comments on the status of compliance with PAC directives ................119 6.4 AUDIT PARAS .............................................................................................119 ANNEXURES ...........................................................................................................125 ii ABBREVIATIONS & ACRONYMS AGPR Accountant General Pakistan Revenues AJK/AJ&K Azad Jammu and Kashmir APPM Accounting Policies and Procedures Manual BCDP Bagh City Development Project BHU Basic Health Unit BoD Board of Directors BOQ Bill of Quantity C&W Communication and Works Department CDA Capital Development Authority CEF Clean Environment Fund Cft. Cubic Feet Co. Company CPEIR Climate Public Expenditures and Institutional Review CSR Composite Schedule of Rates Cu.m Cubic meter CWE China International Water & Electric Company CXB China Xinjiang Beixin Construction & Engineering (Group) Co. Ltd. DAC Departmental Accounts Committee DDO Drawing & Disbursing Officer DDR Deputy Director Reconstruction DG Director General DLC Defect Liability Certificate DMC Disaster Management Cycle DRU District Reconstruction Unit DSR Daily Situation Report ECNEC Executive Committee of the National Economic Council EIA Environmental Impact Assessment EOT Extension of time EPA Environmental Protection Agency ERRA Earthquake Reconstruction and Rehabilitation Authority ESR Employees Service Rules FAM Financial Audit Manual FBR Federal Board of Revenues FDMA FATA Disaster Management Authority FPC Final Payment Certificate FWO Frontier Works Organization i GCC General Conditions of Contract GCISC Global Change Impact Studies Centre GFR General Financial Rules GOP Government of Pakistan GST General Sales Tax HEC Higher Education Commission HQrs Headquarters HR Human Resource HWM Hospital Waste Management ICT Islamabad Capital Territory IEE Initial Environmental Examination INTOSAI International Organization of Supreme Audit Institutions IPC Interim Payment Certificate IST Islamabad Sales Tax IWMB Islamabad Wildlife Management Board JV Joint Venture Km Kilometer KP Khyber Pakhtunkhwa KPIs Key Performance Indicators LD Liquidated Damages LS Lump Sum Ltd. Limited M&E Monitoring & Evaluation M/s Messer MCDP Muzaffarabad City Development Project MCI Muncipal Administration Islamabad MEAs Multilateral Environmental Agreements Mm Millimeter MoCC Ministry of Climate Change MTBF Medium Term Budgetary Framework NBP National Bank of Pakistan NDMA National Disaster Management Authority NDMC National Disaster Management Commission NDMF National Disaster Management Fund NDMP National Disaster Management Plan NDWP National Drinking Water Policy NESPAK National Engineering Services Pakistan (Pvt.) Ltd. NHA National Highway Authority NIDA National Income Daily Account ii No. Number NOC No Objection Certificate NPD National Project Director NSI Non-Scheduled Items NSSU National Strategic Support Unit NTS National Testing Services O.M. Office Memorandum P.M Prime Minister PAC Public Accounts Committee Pak-EPA Pakistan Environmental Protection Agency PAO Principal Accounting Officer PCC Particular Condition of the Contract PC-I Planning Commission form One PCSIR Pakistan Council of Scientific and Industrial Research PDMA Provincial Disaster Management Authority PDP Proposed Draft Para PEC Pakistan Engineering Council PEPA Pakistan Environmental Protection Act PEPAC Pakistan Environmental Planning & Architectural Consultants Limited PERN Pakistan Education & Research Network PERRA Provincial Earthquake Reconstruction and Rehabilitation Agency PFI Pakistan Forest Institute Peshawar PG Performance Guarantee PHED Public Health Engineering Department PM Program Manager/Per month PMU Project Management Unit POL Petrol Oil and Lubricant PPRA Public Procurement Regulatory Authority PSC Provincial Steering Committee / Program Steering Committee PSDP Public Sector Development Program Pvt. Private PWD Public Works Department Qty. Quantity RCC Reinforced Cement Concrete RCDP Rawalakot City Development Project RD Road Distance REFWC Regional Flood Forecasting and Warning System ROQ Right of Way Rs. Rupees iii SAC Statement At Completion SAFRON Ministry of States and Frontier Regions SDPI Sustainable Development Policy Institute SECP Securities and Exchange Commission of Pakistan SERRA State Earthquake Reconstruction and Rehabilitation Agency SFD Saudi Fund for Development Sft. Square feet SMRFC Specialized Medium Range Forecasting Centre SPC Special Project Cell Sq.m Square meter SRO Statutory Regulatory Order TOC Taking Over Certificate ToRs Terms of References TS Technical Sanction UCCC University Consortium on Climate Change UNFCCC UN Framework Convention on Climate Change VO Variation Order Vol Volume X-EN Executive Engineer ZSP Zoological Survey of Pakistan iv PREFACE Articles 169 & 170 (2) of the Constitution of the Islamic Republic of Pakistan read with Sections 8 and 12 of the Auditor General (Functions, Powers and Terms and Conditions of Service) Ordinance 2001, require the Auditor General of Pakistan to conduct audit of receipts and expenditure of the Federation and the Provinces or the accounts of any authority or body established by the Federation or a Province. The report is based on audit of the accounts of Climate Change, Environment and Disaster Management Organizations