Audit Report on the Accounts of Town Municipal Administrations City District Multan
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AUDIT REPORT ON THE ACCOUNTS OF TOWN MUNICIPAL ADMINISTRATIONS CITY DISTRICT MULTAN AUDIT YEAR 2016-17 AUDITOR GENERAL OF PAKISTAN Table of Contents ABBREVIATIONS AND ACRONYMS ....................................................................... i PREFACE ......................................................................................................................iii EXECUTIVE SUMMARY ........................................................................................... iv SUMMARY TABLES AND CHARTS .....................................................................viii Table 1: Audit Work Statistics ..................................................................................................... viii Table 2: Audit observations regarding Financial Management ................................................ viii Table 3: Outcome Statistics ............................................................................................................ ix Table 4: Irregularities Pointed Out .................................................................................................. x Table 5: Cost–Benefit ....................................................................................................................... x CHAPTER-1 ................................................................................................................... 1 1.1 Town Municipal Administrations, City District Multan .................................................. 1 1.1.1 Introduction ........................................................................................................................... 1 1.1.2 Comments on Budget and Accounts .................................................................................. 1 1.1.3 Brief Comments on the Status of Compliance of MFDAC Audit Paras of Audit Report 2015-16………………………………………………………………….. .... 3 1.1.4 Brief Comments on the Status of Compliance with PAC Directives .............................. 3 AUDIT PARAS ............................................................................................................... 4 1.2 Town Municipal Administration, Shah Rukn-e-Alam ..................................................... 5 1.3 Town Municipal Administration, Jalal Pur Pirwala ........................................................ 28 1.4 Town Municipal Administration, Bosan .......................................................................... 36 1.5 Town Municipal Administration, Musa Pak ................................................................... 53 1.6 Town Municipal Administration, Sher Shah ................................................................... 75 1.7 Town Municipal Administration, Shujabad ..................................................................... 93 Annex ........................................................................................................................... 107 Annex–A ...................................................................................................................... 108 Annex-B ....................................................................................................................... 124 Annex-C ....................................................................................................................... 126 Annex-D ....................................................................................................................... 128 Annex-E ....................................................................................................................... 130 Annex-F ........................................................................................................................ 131 Annex-G ....................................................................................................................... 134 Annex-H ....................................................................................................................... 136 Annex-I…………. ....................................................................................................................... 137 Annex -J……. ............................................................................................................................... 138 Annex-K……. .............................................................................................................................. 139 Annex-L…….. .............................................................................................................................. 140 Annex-M…… ............................................................................................................................... 141 Annex-N……. .............................................................................................................................. 143 Annex-O……. .............................................................................................................................. 144 Annex-P…….. .............................................................................................................................. 146 Annex-Q…….. ............................................................................................................................. 150 Annex-R……. ............................................................................................................................... 152 Annex-S…….. .............................................................................................................................. 154 Annex-T…….. .............................................................................................................................. 163 Annex-U…….. ............................................................................................................................. 165 Annex-V……. .............................................................................................................................. 166 Annex-W…… .............................................................................................................................. 168 Annex-X……. .............................................................................................................................. 170 Annex-Y……. .............................................................................................................................. 172 Annex-Z…….. .............................................................................................................................. 174 Annex-AA….. ............................................................................................................................... 177 Annex-AB…… ............................................................................................................................ 179 Annex-AC…… ............................................................................................................................ 181 Annex-AD…… ............................................................................................................................ 183 ABBREVIATIONS AND ACRONYMS ADP Annual Development Programme APR Actual Payee‟s Receipt BCR Budget Control Register CCB Citizen Community Board CCTV Close Circuit Television CNG Compressed Natural Gas CO Chief Officer CPWA Central Public Works Account DAC Departmental Accounts Committee DGA Director General Audit FD Finance Department FIR First Information Report IPSAS International Public Sector Accounting Standards IP Immovable Property IPT Immovable Property Tax LG&CD Local Government& Community Development MDA Multan Development Authority MEPCO Multan Electric Power Company MFDAC Memorandum for Departmental Accounts Committee NAM New Accounting Model NOC No Objection Certificate PAC Public Accounts Committee PCC Portland Cement Concrete PDG Punjab District Government PDSSP Punjab Devolved Social Services Program PFC Provincial Finance Commission P/F Providing/Fixing PLGO Punjab Local Government Ordinance POL Petroleum Oil Lubricants PPRA Punjab Procurement Regulatory Authority PSI Per Square Inch PST Punjab Sales Tax i PTCL Pakistan Telecommunication Company Limited RB Ramzan Bazar S ft Square feet TA Travelling Allowance TAC Town Accounts Committee TMA Town Municipal Administration TMO Town Municipal Officer TO (F) Town Officer (Finance) TO (I&S) Town Officer (Infrastructure & Services) TO (P&C) Town Officer (Planning & Coordination) TO (R) Town Officer (Regulations) TS Technical Sanction TTIP Tax on Transfer of Immovable Property UA Union Administration UC Union Council UPS Uninterruptible Power Supply VVIP Very Very Important Person 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 and Auditor General of Pakistan‟s SRO (1)/2009 dated 02.03.2009 require the Auditor General of Pakistan to conduct audit of Receipts and Expenditures of the Local Fund and Public Accounts of District Governments, Town / Tehsil Municipal Administrations and Union Administrations. The report is based on audit of the accounts of Town Municipal Administrations of City District Multan for the Financial Year 2015-16. The Directorate General of Audit District Governments Punjab (South), Multan conducted audit during Audit Year 2016-17 on test check basis with a view to reporting significant findings to the relevant stakeholders. The main body of the Audit Report includes only the systemic issues and audit findings carrying value of Rs 1 million