Audit Report on the Accounts of City District Government Rawalpindi Audit
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AUDIT REPORT ON THE ACCOUNTS OF CITY DISTRICT GOVERNMENT RAWALPINDI AUDIT YEAR 2016-17 AUDITOR GENERAL OF PAKISTAN TABLE OF CONTENTS ABBREVIATIONS & ACRONYMS............................................................................................. I PREFACE...................................................................................................................................... III EXECUTIVE SUMMARY .......................................................................................................... IV SUMMARY TABLE & CHARTS ............................................................................................ VIII TABLE 1: AUDIT WORK STATISTICS ................................................................................... VIII TABLE 2: AUDIT OBSERVATIONS ........................................................................................ VIII TABLE3: OUTCOME STATISTICS ............................................................................................ IX TABLE4: IRREGULARITIES POINTED OUT ............................................................................. X TABLE 5 COST BENEFIT ............................................................................................................. X CHAPTER 1 .................................................................................................................................... 1 1.1 CITY DISTRICT GOVERNMENT RAWALPINDI ........................................................ 1 1.1.1 INTRODUCTION OF DEPARTMENTS ......................................................................... 1 1.1.2 COMMENTS ON BUDGET AND ACCOUNTS (VARIANCE ANALYSIS) ................ 1 1.1.3 BRIEF COMMENTS ON THE STATUS OF COMPLIANCE ON MFDAC AUDIT PARAS OF AUDIT REPORT 2015-16 ............................................................................... 4 1.1.4 BRIEF COMMENTS ON THE STATUS OF COMPLIANCE WITH PAC DIRECTIVES ................................................................................................................................... 4 1.2 AUDIT PARAS............................................................................................................... 5 1.2.1 NON-PRODUCTION OF RECORD ............................................................................... 6 1.2.2 IRREGULARITY & NON-COMPLIANCE .................................................................... 8 1.2.3 PERFORMANCE .......................................................................................................... 59 1.2.4 WEAK INTERNAL CONTROLS .................................................................................. 74 ANNEXES ..................................................................................................................................... 92 ANNEX-A ...................................................................................................................................... 93 ANNEX-B .................................................................................................................................... 103 ANNEX-C .................................................................................................................................... 104 ANNEX-D .................................................................................................................................... 106 ANNEX-E ..................................................................................................................................... 107 ANNEX-F ..................................................................................................................................... 108 ANNEX-G .................................................................................................................................... 109 ANNEX-H .................................................................................................................................... 110 ANNEX-I ...................................................................................................................................... 111 ANNEX-J ..................................................................................................................................... 112 ANNEX-K .................................................................................................................................... 113 ANNEX-L ..................................................................................................................................... 114 ANNEX-N .................................................................................................................................... 118 ANNEX-O .................................................................................................................................... 119 ANNEX-P ..................................................................................................................................... 120 ANNEX-Q .................................................................................................................................... 121 ANNEX-R .................................................................................................................................... 122 ANNEX-S ..................................................................................................................................... 124 ANNEX-T ..................................................................................................................................... 125 ANNEX-U .................................................................................................................................... 126 ANNEX-V .................................................................................................................................... 128 ANNEX-W ................................................................................................................................... 129 ANNEX-X .................................................................................................................................... 131 ANNEX-Z ..................................................................................................................................... 134 ANNEX-AA ................................................................................................................................. 137 ANNEX-AB.................................................................................................................................. 141 ANNEX-AC.................................................................................................................................. 142 ANNEX-AD ................................................................................................................................. 143 ANNEX-AE .................................................................................................................................. 145 ANNEX-AF .................................................................................................................................. 146 ANNEX-AG ................................................................................................................................. 147 ANNEX-AH ................................................................................................................................. 151 ANNEX-AI ................................................................................................................................... 153 ANNEX-AJ ................................................................................................................................... 154 ANNEX-AK ................................................................................................................................. 155 ABBREVIATIONS & ACRONYMS AC Assistant Commissioner B&R Building & Road BHU Basic Health Unit C&W Communication and Works CD Community Development CDG City District Government DAC Departmental Accounts Committee DCO District Coordination officer DDO Drawing and Disbursing Officer DEO (EE-M) District Education Officer (Elementary Education-Male) DEO (EE-W) District Education Officer (Elementary Education-Women) DGA Director General Audit DO District Officer DHQ District Headquarters DTL Drug Test Lab EDO Executive District Officer ETO Excise& Taxation Officer FD Finance Department FTF Frogh-e-Taleem Fund F&P Finance and Planning GOR Govt, Officers Residences HRA House Rent Allowance MC & ZC Municipal Corporation and Zila Council MEA Monitoring and Evaluation Assistant MS Medical Superintendent NSB Non salary Budget OFWM On Farm Water Management PAC Public Accounts Committee PAO Principal Accounting Officer PCGIP Punjab Cities Governance Improvement Project i PFR Punjab Financial Rules PDG Punjab District Government PHC Primary Health Center PIPIP Punjab Irrigated-Agriculture Productivity Improvement Project PLGO Punjab Local Government Ordinance POL Petroleum Oil and Lubricants PPPRA Punjab Public Procurement Regulatory Authority RDA Rawalpindi Development Authority RHC Rural Health Center SMC School Management Council SMO Senior Medical Officer SNE Schedule of New Expenditure THQ Tehsil Headquarters TSE Technical Sanction Estimate WUA water User Association W&S Works and Services ii PREFACE Articles 169 and 170 of the Constitution of the Islamic Republic of Pakistan, 1973 read with Section 115 of the Punjab Local Government Ordinance, 2001 require the Auditor General of Pakistan to audit the accounts