Audit Report on the Accounts of Defence Services Audit Year 2018-19

Total Page:16

File Type:pdf, Size:1020Kb

Audit Report on the Accounts of Defence Services Audit Year 2018-19 AUDIT REPORT ON THE ACCOUNTS OF DEFENCE SERVICES AUDIT YEAR 2018-19 AUDITOR-GENERAL OF PAKISTAN TABLE OF CONTENTS Page No. PREFACE iv ABBREVIATIONS AND ACRONYMS v EXECUTIVE SUMMARY xi SUMMARY TABLES & CHARTS I. Audit Work Statistics xx II. Audit Observations Classified by Categories xx III. Outcome Statistics xxi IV. Irregularities Pointed Out xxii V. Cost-Benefit Analysis xxii CHAPTER-1 Ministry of Defence 1.1 Introduction 1 1.2 Status of Compliance of PAC Directives 1 AUDIT PARAS Pakistan Army 1.3 Irregular / Un-authorized Expenditure 3 1.4 Recoverables / Overpayments 22 1.5 Loss to State 42 1.6 Mis-procurement of stores 52 1.7 Non-production of Record 58 Military Lands and Cantonments 1.8 Irregular / Un-authorized Expenditure 61 i 1.9 Recoverables / Overpayments 65 1.10 Loss to State 96 1.11 Mis-procurement of stores 104 Pakistan Air Force 1.12 Irregular / Unauthorized Expenditure 106 1.13 Recoverables / Overpayments 117 1.14 Loss to State 125 1.15 Mis-procurement of Stores 131 Pakistan Navy 1.16 Irregular / Unauthorized Expenditure 140 1.17 Recoverables / Overpayments 152 1.18 Loss to State 163 1.19 Mis-procurement of Stores 166 1.20 Non-production of Record 170 Military Accountant General 1.21 Irregular / Unauthorized Expenditure 172 1.22 Recoverables / Overpayments 175 Inter Services Organizations 1.23 Irregular / Unauthorized Expenditure 177 1.24 Recoverables / Overpayments 178 CHAPTER-2 Ministry of Defence Production 2.1 Introduction 180 2.2 Status of Compliance of PAC Directives 180 ii AUDIT PARAS 2.3 Irregular / Unauthorized Expenditure 182 2.4 Recoverables / Overpayments 191 2.5 Loss to State 196 Annexure-I MefDAC Paras (DGADS North) 205 Annexure-II MefDAC Paras (DGADS South) 239 iii PREFACE The Auditor-General conducts Audit subject to Articles 169 and 170 of the Constitution of Islamic Republic of Pakistan 1973, read with Sections 8 and 12 of the Auditor-General’s (Functions, Powers and Terms and Conditions of Service) Ordinance, 2001. The Audit of Defence Services was carried out accordingly. The Directorates General of Audit Defence Services (North and South) conducted Compliance Audit on the accounts of Defence Services during July to November for the financial year 2017-18 with the view to report significant findings to the relevant stakeholders. Audit examined the economy, efficiency and effectiveness aspects of the Defence Services. In addition, Audit also assessed, on test check basis whether the management complied with applicable laws, rules and regulations in managing the resources. The Audit Report indicates specific actions that, if taken, will help the management realize the objectives of the Defence Services. Most of the observations included in this Report have been finalized in the light of discussions in DAC meetings. The Audit Report is submitted to the President in pursuance of the Article 171 of the Constitution of Islamic Republic of Pakistan 1973, for causing it to be laid before the Parliament. (Javaid Jehangir) Auditor-General of Pakistan Dated: 2019 iv ABBREVIATIONS AND ACRONYMS ACAS Assistant Chief Air Staff ACE Additional Chief Engineer AFDP Armed Forces Development Programme AFI Air Force Instruction AFNS Armed Forces Nursing Services AFOHS Air Force Officers Housing Scheme AG Accountant General AGE Assistant Garrison Engineer AGP Auditor General of Pakistan AHQ Air Headquarters AMF Aircraft Manufacturing Factory AOC Air Officer Commanding ARV Annual Rental Value ASC Army Services Corps ASID Army Stores Inspection Depot ASRF Advance System Rebuild Factory ATG Annual Training Grant AWACS Airborne Warning and Control System BA Fee Building Application Fee BG Bank Guarantee BMP Dte Budget Marketing and Procurement Directorate BOO Board of Officers BOQ Bachelor Officer Quarter BoQ Bill of Quantity BTS Base Trans-receiver Station BTU British Thermal Unit C&SC Command & Staff College CA Contract Agreement CNA Controller of Naval Accounts CBC Cantonment Board Clifton v CBI Cash Book Item CBR Cantonment Board Resolution CBs Cantonment Boards CDR Cash Deposit Receipt CEO Cantonment Executive Officer CFA Competent Financial Authority CIF Cost Insurance and Freight CIMLA Cantonment Institute of Municipal and Land Administration CLAR Cantonment Lands Administration Rules CLS Chief of Logistics Staff CMA Controller of Military Accounts CMES Commander Military Engineering Services CMH Combined Military Hospital CNE Civilian Non-Entitled COD Central Ordnance Depot COMLOG Commander Logistics COMPAK Commander Pakistan COMSAT College of Management Sciences and Technology CP Dte Civilian Personnel Directorate CPD Chief Project Director CRV Consignee Receipt Voucher DAC Departmental Accounts Committee DBA Director Budget Accounts DCAS Deputy Chief of Air Staff DCI Defence Complex Islamabad DCNS Deputy Chief of Naval Staff DG DP Directorate General Defence Purchase DG RV&F Director General Remount Veterinary and Farms DGMP Director General Munition Production DGP (Army) Directorate General Procurement (Army) DGW&CE Director General Works & Chief Engineer vi DHA Defence Housing Authority DMA Daily Messing Allowance DOHS Defence Officers Housing Scheme DP Draft Para DP (Air / Navy) Directorate Procurement (Air / Navy) DP Establishment Defence Production Establishment DRTS Damage Repair Training Simulator DSAS 2000 Defence Services Accommodation Scales 2000 DSR Defence Services Regulations DW&CE Director Works & Chief Engineer EDO Executive District Officer E-in-C Engineer-in-Chief EME Electrical and Mechanical Engineering Engr. Engineer ESD Engineering Stores Depot FA Financial Advisor FAM Financial Audit Manual FBR Federal Board of Revenue FIA Federal Investigation Agency FOB Free on Board FOR Free on Rail FR Financial Regulations FTO Federal Treasury Office FWO Frontier Works Organization GE Garrison Engineer GHQ General Headquarters GSR General Staff Requirements GST General Sales Tax HEC Higher Education Commission HESCO Hyderabad Electric Supply Company HIT Heavy Industries Taxila HQ SC Headquarter Southern Command HQ SC Headquarter Southern Command vii HRA House Rent Allowance HRF (T) Heavy Rebuilt Factory (Tank) HSR Hospital Stoppage Receipts IE&I Institute of Electronics and Instruments INTOSAI International Organization of Supreme Audit Institutions ISPR Inter Services Public Relations IT Invitation of Tender JCOs Junior Commissioned Officers JSHQ Joint Staff Headquarters JSI Joint Services Instruction KARF Kamra Avionics and Radar Factory KCB Karachi Cantonment Board KW&SB Karachi Water & Sewerage Board LAC Land Acquisition Collector LC Letter of Credit / Local Currency LD Liquidated Damages LP Local Purchase LS Logistic Support LUMS Lahore University of Management Sciences MAG Military Accountant General Mef DAC Memorandum for Departmental Accounts Committee MEO Military Estate Office MES Military Engineering Services MH Military Hospital MIS Management Information System ML&C Military Lands and Cantonments MOD Ministry of Defence MODP Ministry of Defence Production MOL Memorandum of Law MOQs Married Officer Quarters MRF Mirage Rebuild Factory NAB National Accountability Bureau NAM New Accounting Model viii NHQ Naval Headquarters NHS Naval Housing Scheme NIV Not in Vocabulary NLC National Logistics Cell NLI Northern Light Infantry NOC No Objection Certificate NORE Naval Officer Residential Estate NUST National University of Science and Technology OC Officer Commanding PA Dte Personnel Administration Directorate PAC Pakistan Aeronautical Complex PAF Pakistan Air Force PAO Principal Accounting Officer PBG Performance Bank Guarantee PC Peshawar Command PEC Pakistan Engineering Council PESCO Peshawar Electric Supply Company PNAD Pakistan Naval Ammunition Depot PNS Pakistan Navy Ship PPRA Public Procurement Regulatory Authority PTDC Pakistan Tourism and Development Corporation QCC Quality Control Committee QMG Quarter Master General R&E Risk and Expense RAR Running Account Receipt RC Rawalpindi Command RHQ Regional Headquarter RO Reverse Osmosis RSPA Revised System of Pay & Accounting RTLT Repair Through Local Trade RV&F Remount Veterinary and Farms SADA Special Army Development Account SAR Special Audit Report ix SI&T School of Infantry & Tactics SMA Special Messing Allowance SOP Standing Operating Procedure SRB Sindh Revenue Board SRO Statutory Regulatory Order SSD Special Security Division SSD Station Supply Depot SSGC Sui Southern Gas Company STA Special Transfer Account TC/ DC Term Contract/ Decoration Contract TESCO Tribal Electric Supply Company TIP Transfer of Immovable Property TO&E Table of Organization and Equipment TR Treasury Receipt UA Unit Accountant UNRA United Nations Reimbursement Account VOQ Visiting Officers Quarter WAPDA Water and Power Development Authority WTI Walton Training Institute x EXECUTIVE SUMMARY The Directorates General of Audit Defence Services (North and South) being Field Audit Offices (FAOs) of the Department of Auditor- General of Pakistan are responsible for conducting the audit of budgetary grants of Defence Services (except Pakistan Ordnance Factories), administered by Ministry of Defence (MoD) and Ministry of Defence Production (MoDP). Audit of accounts of other allocations made to Defence Services like Special Transfer Account, United Nations Reimbursement Account and Defence Pension is also conducted by these FAOs. Moreover, audit of the Federal Government Education Institutions (FGEI) under the Ministry of Defence with their budget allocation from civil grant is also within mandate of these FAOs. Besides, these FAOs conduct audit of Cantonment Boards,
Recommended publications
  • Basic IT Result of Batch-6 Exam Held on May 05, 2018
    Basic IT Result of Batch-6 Exam held on May 05, 2018 Dated: 26-06-18 Note: Failled or absentees need not apply again. They will automatically be called for retake exam S.No Off_Sr Name Department Test Id Status Module HIGHER EDUCATION 3 1 617 MUHAMMAD YOUSAF COMMISSION ,ISLAMABAD VU180600002 Pass Azhar ul Haq Commission (HEC) 3 2 1795 Farooq Islamabad VU180600004 Pass Ministry of Foreign 3 3 2994 Muhammad Anwar Affairs VU180600005 Pass 3 4 3009 MUHAMMAD SALEEM FEDERAL BOARD OF REVENUE VU180600006 Pass inland revenue,FBR,RTO 3 5 3010 Ghulan nabi MULTAN VU180600007 Pass inland revenue,FBR,RTO 3 6 3011 Khadim hussain sahiwal VU180600008 Pass 3 7 3012 QAMAR ABBAS FEDERAL BOARD OF REVENUE VU180600009 Pass ABDUL GHAFFAR 3 8 3014 NADEEM FEDERAL BOARD OF REVENUE VU180600011 Pass MUHAMMAD HUSSAIN 3 9 3015 SAJJAD FEDERAL BOARD OF REVENUE VU180600012 Pass inland revenue,FBR,RTO 3 10 3016 Liaqat Ali sahiwal VU180600013 Pass inland revenue,FBR,RTO 3 11 3017 Tariq javed sahiwal VU180600014 Pass 3 12 3018 AFTAB AHMAD FEDERAL BOARD OF REVENUE VU180600015 Pass Basic IT Result of Batch-6 Exam held on May 05, 2018 Dated: 26-06-18 Muhammad inam-ul- inland revenue,FBR,RTO 3 13 3019 haq MULTAN VU180600016 Pass Ministry of Defense (Defense Division) 3 Rawalpindi. 14 4411 Asif Mehmood VU180600018 Pass 3 15 4631 Rooh ul Amin Pakistan Air Force VU180600022 Pass Finance/Income Tax 3 16 4634 Hammad Qureshi Department VU180600025 Pass Federal Board Of Revenue 3 17 4635 Arshad Ali Regional Tax-II VU180600026 Pass 3 18 4637 Muhammad Usman Federal Board Of Revenue VU180600027
    [Show full text]
  • Pakistan's Military Elite Paul Staniland University of Chicago Paul
    Pakistan’s Military Elite Paul Staniland University of Chicago [email protected] Adnan Naseemullah King’s College London [email protected] Ahsan Butt George Mason University [email protected] DRAFT December 2017 Abstract: Pakistan’s Army is a very politically important organization. Yet its opacity has hindered academic research. We use open sources to construct unique new data on the backgrounds, careers, and post-retirement activities of post-1971 Corps Commanders and Directors-General of Inter-Services Intelligence. We provide evidence of bureaucratic predictability and professionalism while officers are in service. After retirement, we show little involvement in electoral politics but extensive involvement in military-linked corporations, state employment, and other positions of influence. This combination provides Pakistan’s military with an unusual blend of professional discipline internally and political power externally - even when not directly holding power. Acknowledgments: Michael Albertus, Jason Brownlee, Christopher Clary, Hamid Hussain, Sana Jaffrey, Mashail Malik, Asfandyar Mir, Vipin Narang, Dan Slater, and seminar participants at the University of Texas at Austin have provided valuable advice and feedback. Extraordinary research assistance was provided by Yusuf al-Jarani and Eyal Hanfling. 2 This paper examines the inner workings of Pakistan’s army, an organization central to questions of local, regional, and global stability. We investigate the organizational politics of the Pakistan Army using unique individual-level
    [Show full text]
  • Pakistan's Army
    Pakistan’s Army: New Chief, traditional institutional interests Introduction A year after speculation about the names of those in the race for selection as the new Army Chief of Pakistan began, General Qamar Bajwa eventually took charge as Pakistan's 16th Chief of Army Staff on 29th of November 2016, succeeding General Raheel Sharif. Ordinarily, such appointments in the defence services of countries do not generate much attention, but the opposite holds true for Pakistan. Why this is so is evident from the popular aphorism, "while every country has an army, the Pakistani Army has a country". In Pakistan, the army has a history of overshadowing political landscape - the democratically elected civilian government in reality has very limited authority or control over critical matters of national importance such as foreign policy and security. A historical background The military in Pakistan is not merely a human resource to guard the country against the enemy but has political wallop and opinions. To know more about the power that the army enjoys in Pakistan, it is necessary to examine the times when Pakistan came into existence in 1947. In 1947, both India and Pakistan were carved out of the British Empire. India became a democracy whereas Pakistan witnessed several military rulers and still continues to suffer from a severe civil- military imbalance even after 70 years of its birth. During India’s war of Independence, the British primarily recruited people from the Northwest of undivided India which post partition became Pakistan. It is noteworthy that the majority of the people recruited in the Pakistan Army during that period were from the Punjab martial races.
    [Show full text]
  • Last Post Indian War Memorials Around the World
    Last Post Indian War Memorials Around the World Introduction • 1 Rana Chhina Last Post Indian War Memorials Around the World i Capt Suresh Sharma Last Post Indian War Memorials Around the World Rana T.S. Chhina Centre for Armed Forces Historical Research United Service Institution of India 2014 First published 2014 © United Service Institution of India All rights reserved. No part of this publication may be reproduced or transmitted, in any form or by any means, without prior permission of the author / publisher. ISBN 978-81-902097-9-3 Centre for Armed Forces Historical Research United Service Institution of India Rao Tula Ram Marg, Post Bag No. 8, Vasant Vihar PO New Delhi 110057, India. email: [email protected] www.usiofindia.org Printed by Aegean Offset Printers, Gr. Noida, India. Capt Suresh Sharma Contents Foreword ix Introduction 1 Section I The Two World Wars 15 Memorials around the World 47 Section II The Wars since Independence 129 Memorials in India 161 Acknowledgements 206 Appendix A Indian War Dead WW-I & II: Details by CWGC Memorial 208 Appendix B CWGC Commitment Summary by Country 230 The Gift of India Is there ought you need that my hands hold? Rich gifts of raiment or grain or gold? Lo! I have flung to the East and the West Priceless treasures torn from my breast, and yielded the sons of my stricken womb to the drum-beats of duty, the sabers of doom. Gathered like pearls in their alien graves Silent they sleep by the Persian waves, scattered like shells on Egyptian sands, they lie with pale brows and brave, broken hands, strewn like blossoms mowed down by chance on the blood-brown meadows of Flanders and France.
    [Show full text]
  • Company Profile
    Shaheen Medical Services, Opposite Benazir Bhutto Airport Chaklala, Rawalpindi Phone: +92-51-5405270,5780328, PAF: 3993 http://shaheenmedicalservices.com / Email: [email protected] Page 1 MISSION Gain trust of our valuable clients, with most efficient and ethical services, by providing quality pharmaceutical products with maximum shelf life procured from authentic sources. VISION SMS is continuously striving to be recognized as a leading distributor of pharmaceutical products by focusing on efficient and ethical delivery of services. GOAL To work in collaboration with our worthy partners, to provide high value and premium quality pharmaceutical products to our clients, in order to sustain long-term business relationship. Shaheen Medical Services, Opposite Benazir Bhutto Airport Chaklala, Rawalpindi Phone: +92-51-5405270,5780328, PAF: 3993 http://shaheenmedicalservices.com / Email: [email protected] Page 2 INTRODUCTION Shaheen Foundation, Pakistan Air Force (PAF), was established in 1977 under the Charitable Endowment Act, 1890, essentially to promote welfare for the benefit of serving and retired PAF personnel including its civilian’s employees and their dependents, and to this end generates funds through industrial and commercial enterprises. Since then, it has launched a number of profitable ventures to generate funds necessary for financing the Foundation’s welfare activities. Shaheen Medical Services (SMS) was established to fulfill the pharmaceutical and surgical requirement of Armed forces and public/private sector. Since it’s founding in Rawalpindi in 1996, Shaheen Medical Services, Shaheen Foundation, PAF has become the leading distributor of Pharmaceuticals & Surgical products in Pakistan Air Force Hospitals, with offices in 22 cities nationwide. SMS is a registered member of Rawalpindi Chamber of Commerce and Industries (RCC&I), Export Promotion Bureau (EPB) of Pakistan and Director General Defense Purchase (DGDP).
    [Show full text]
  • Senate Secretariat Report of the Standing Committee On
    SENATE SECRETARIAT REPORT OF THE STANDING COMMITTEE ON DEFENCE AND DEFENCE PRODUCTION ON POLLUTION IN KARACHI HARBOUR AND AREAS AROUND PAKISTAN AIR FORCE BASES IN KARACHI PRESENTED BY SENATOR NISAR AHMED MEMON CHAIRMAN COMMITTEE JUNE 2007 CONTENTS I. Executive Summary 03 II. Introduction 07 III. Stakeholders Point of View 11 i. Navy 11 ii. Air Force 14 iii. Karachi Port Trust 15 iv. Maritime Security Agency 16 v. Karachi City District Government 18 vi. Federation of Pakistan Chamber of Commerce & Industry 19 vii. Karachi Cantonment Board 19 viii. Sindh Environmental Protection Agency 19 ix. Karachi Fish Harbour Authority 20 x. Pakistan Environmental Protection Agency 21 xi. SHEHRI – NGO 21 IV. Existing Laws (Summary) 23 i. Pakistan Environmental Protection Act. 1997 23 ii. National Environmental Quality Standards 2001 24 iii. Karachi Port Trust Act. 1886 25 iv. Maritime Security Agency Act. 25 v. Pakistan Merchant Shipping Ordinance 2001 26 vi. Marpol 73/78 26 vii. UNCLOS 1982 27 viii. Fisheries Act 1897. 28 ix. Ports Act. 1908 28 x. Pakistan Penal Code Sec. 20, 285 & 431 29 xi. Pakistan Territorial Water and Maritime Zone Act 1976. 29 xii. Civil Liability Compensation Convention (CLC) 29 xiii. OPRC, 1990 30 V. Actions, Plans and Organizational Structure 31 VI. Recommendations of Stakeholders 35 VII. Major Issues 40 VIII. Recommendations of the Committee 43 IX. Annexure (All presentations) 45 2 REPORT OF THE SUB COMMITTEE OF THE STANDING COMMITTEE ON .DEFENCE AND DEFENCE PRODUCTION ON POLLUTION IN KARACHI HARBOUR AND AREAS AROUND PAKISTAN AIR FORCE BASES IN KARACHI I. EXECUTIVE SUMMARY Pakistan Navy and Pakistan Air Force had raised the issue of environmental degradation with Senator Nisar A.
    [Show full text]
  • India's Limited War Doctrine: the Structural Factor
    IDSA Monograph Series No. 10 December 2012 INDIA'S LIMITED WAR DOCTRINE THE STRUCTURAL FACTOR ALI AHMED INDIA’S LIMITED WAR DOCTRINE: THE STRUCTURAL FACTOR | 1 IDSA Monograph Series No. 10 December 2012 INDIA’S LIMITED WAR DOCTRINE THE STRUCTURAL FACTOR ALI AHMED 2 | ALI AHMED Institute for Defence Studies and Analyses, New Delhi. All rights reserved. No part of this publication may be reproduced, sorted in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photo-copying, recording or otherwise, without the prior permission of the Institute for Defence Studies and Analyses (IDSA). ISBN: 978-93-82169-09-3 Disclaimer: The views expressed in this Monograph are those of the author and do not necessarily reflect those of the Institute or the Government of India. First Published: December 2012 Price: Rs. Published by: Institute for Defence Studies and Analyses No.1, Development Enclave, Rao Tula Ram Marg, Delhi Cantt., New Delhi - 110 010 Tel. (91-11) 2671-7983 Fax.(91-11) 2615 4191 E-mail: [email protected] Website: http://www.idsa.in Layout & Cover by: Vaijayanti Patankar Printed at: INDIA’S LIMITED WAR DOCTRINE: THE STRUCTURAL FACTOR | 3 To Late Maj Gen S. C. Sinha, PVSM 4 | ALI AHMED INDIA’S LIMITED WAR DOCTRINE: THE STRUCTURAL FACTOR | 5 CONTENTS ACKNOWLEDGEMENTS .......................... 7 1. INTRODUCTION .................................... 9 2. DOCTRINAL CHANGE ............................. 16 3. THE STRUCTURAL FACTOR .................. 42 4. CONCLUSION ....................................... 68 REFERENCES ......................................... 79 6 | ALI AHMED * INDIA’S LIMITED WAR DOCTRINE: THE STRUCTURAL FACTOR | 7 ACKNOWLEDGEMENTS This monograph is the outcome of my fellowship at IDSA in 2010- 12.
    [Show full text]
  • List of Category -I Members Registered in Membership Drive-Ii
    LIST OF CATEGORY -I MEMBERS REGISTERED IN MEMBERSHIP DRIVE-II MEMBERSHIP CGN QUOTA CATEGORY NAME DOB BPS CNIC DESIGNATION PARENT OFFICE DATE MR. DAUD AHMAD OIL AND GAS DEVELOPMENT COMPANY 36772 AUTONOMOUS I 25-May-15 BUTT 01-Apr-56 20 3520279770503 MANAGER LIMITD MR. MUHAMMAD 38295 AUTONOMOUS I 26-Feb-16 SAGHIR 01-Apr-56 20 6110156993503 MANAGER SOP OIL AND GAS DEVELOPMENT CO LTD MR. MALIK 30647 AUTONOMOUS I 22-Jan-16 MUHAMMAD RAEES 01-Apr-57 20 3740518930267 DEPUTY CHIEF MANAGER DESTO DY CHEIF ENGINEER CO- PAKISTAN ATOMIC ENERGY 7543 AUTONOMOUS I 17-Apr-15 MR. SHAUKAT ALI 01-Apr-57 20 6110119081647 ORDINATOR COMMISSION 37349 AUTONOMOUS I 29-Jan-16 MR. ZAFAR IQBAL 01-Apr-58 20 3520222355873 ADD DIREC GENERAL WAPDA MR. MUHAMMA JAVED PAKISTAN BORDCASTING CORPORATION 88713 AUTONOMOUS I 14-Apr-17 KHAN JADOON 01-Apr-59 20 611011917875 CONTRALLER NCAC ISLAMABAD MR. SAIF UR REHMAN 3032 AUTONOMOUS I 07-Jul-15 KHAN 01-Apr-59 20 6110170172167 DIRECTOR GENRAL OVERS PAKISTAN FOUNDATION MR. MUHAMMAD 83637 AUTONOMOUS I 13-May-16 MASOOD UL HASAN 01-Apr-59 20 6110163877113 CHIEF SCIENTIST PROFESSOR PAKISTAN ATOMIC ENERGY COMMISION 60681 AUTONOMOUS I 08-Jun-15 MR. LIAQAT ALI DOLLA 01-Apr-59 20 3520225951143 ADDITIONAL REGISTRAR SECURITY EXCHENGE COMMISSION MR. MUHAMMAD CHIEF ENGINEER / PAKISTAN ATOMIC ENERGY 41706 AUTONOMOUS I 01-Feb-16 LATIF 01-Apr-59 21 6110120193443 DERECTOR TRAINING COMMISSION MR. MUHAMMAD 43584 AUTONOMOUS I 16-Jun-15 JAVED 01-Apr-59 20 3820112585605 DEPUTY CHIEF ENGINEER PAEC WASO MR. SAGHIR UL 36453 AUTONOMOUS I 23-May-15 HASSAN KHAN 01-Apr-59 21 3520227479165 SENOR GENERAL MANAGER M/O PETROLEUM ISLAMABAD MR.
    [Show full text]
  • Military Budgets in India and Pakistan: Trajectories, Priorities, Risks
    MILITARY BUDGETS in INDIA and PAKISTAN Trajectories, Priorities, and Risks by Shane Mason Military Budgets in India and Pakistan: Trajectories, Priorities, and Risks © Copyright 2016 by the Stimson Center. All rights reserved. Printed in Washington, D.C. Stimson Center 1211 Connecticut Avenue, NW 8th Floor Washington, D.C. 20036 U.S.A. Visit www.stimson.org for more information about Stimson’s research. 2 Military Budgets in India and Pakistan: Trajectories, Priorities, and Risks PREFACE The Stimson Center prides itself in fact-driven analysis, as exemplified in Shane Mason’s report, Military Budgets in India and Pakistan: Trajectories, Priorities, and Risks. Shane’s analysis and policy-relevant conclusions are properly caveated, because India does not reveal some important data about defense spending, and Pakistan, while doing better to offer its citizens defense budget information, still reveals less than India. While Shane has found it necessary to draw inferences about spending for nuclear weapon- related programs, for which there is little publicly available information, he has been transparent about his sources and methodology. Those who appreciate reading the pages of The Economist will find comfort immersing themselves in Shane’s charts and graphs comparing trends in Indian and Pakistani defense expenditures. This Stimson report is also accessible to those who prefer analysis to numerology. Shane’s analytical bottom lines are worth highlighting. The growth of India’s defense expenditures relative to Pakistan are noteworthy, but the full impact of this differential will be diminished absent reforms in familiar organizational, bureaucratic, and procurement practices, as well as by growth in benefit payments.
    [Show full text]
  • Resume of Soilmat Engineers
    RESUME OF SOILMAT ENGINEERS NAME OF THE FIRM : M/S SOILMAT ENGINEERS ADDRESS : B‐136 BLOCK ‐1, OPP. N.E.D UNIVERSITY, MAIN UNIVERSITY ROAD, GULISTAN‐E‐JAUHAR, KARACHI. TELEPHONE NO : +92 ‐ 021‐34623161 – 62 +92 ‐ 021‐35458674 FAX NO. : +92 – 021‐34632483 MOBILE NO : 0300 ‐ 8207186 N. T. N. No : 0525210‐5 SALES TAX NO (STN) : S0525210‐5 BANKERS : MEEZAN BANK LIMITED BLOCK‐1 GULISTAN‐E‐JAUHAR BRANCH WEBSITE : www.soilmatengineers.com EMAIL : [email protected] : [email protected] INTRODUCTION: For a long time, people in the Civil Engineering business have felt the need for a secondary consultancy to provide technical assistance to the professional engineers. Where an engineering firm finds its resources insufficient to deal with the problems in a project, it has to either forgo the contract, or hire technical help from a foreign partner or consultant. At present, many difficult engineering problems are being tackled with the help of foreign consultants. SOILMAT ENGINEERS is a group of highly trained professionals with degrees from Pakistan and USA This Company has been launched to serve the civil engineering profession at both primary and secondary levels. We offer a high-tech backup to the civil engineering business in the country. We provide a broad range of services to our clientele composed of individuals, builders, architects, consultants, contractors and other allied agencies. The most important activity being provided by the company is execution of Geotechnical / Geological Investigations. The company has capabilities
    [Show full text]
  • 41St Annual Conference of Pakistan Association of Pathologists
    Pakistan Journal of Pathology Vol. 29, No. 3, Jul-Oct 2018 | Abstract Supplement 41st Annual Conference of Pakistan Association of Pathologists & 6th Joint International Conference of Societies of Pathology An Official Journal of Pakistan Association of Pathologists Approved by Pakistan Medical & Dental Council Recognized by Higher Education Commission HEC in Category ‘Z’ Editorial Advisory Board CONTENTS Prof Syed Azhar Ahmed HI (M) Message by Conference Chairman 01 Prof Manzoor Ahmad, HI(M) Message by PAP President 02 Prof Mohammad Saleem, HI(M) Prof Muhammad Muzaffar, SI(M) Editorial 03 Prof Karamat A Karamat, HI(M), SI(M) ABSTRACTS Prof Zahur-ur Rahman, HI(M) Plenary Lectures 04-08 Prof Masood Anwar, HI(M) Histopathology HI(M) Prof Farooq Ahmad Khan, Scientific Session 09-11 Prof Muhammad Ayyub, HI(M) Free Paper 12-18 Prof Parvez Ahmed HI(M) Posters Presentation 19-27 Chemical Pathology & Endocrinology Editorial Committee Scientific Session 28-32 Chief Editor Prof Muhammad Tahir Khadim Free Paper 33-40 Editor Posters Presentation 41-45 Assoc Prof Gohar Zaman Microbiology Assistant Editor Scientific Session 46-49 Assoc Prof Asif Ali Memon Free Paper 50-55 Asst Prof Wajid Hussain Posters Presentation 56-62 Bibliographer Molecular Pathology Mr Muhammad Baqir Zar Scientific Session 63-67 Free Paper 68-69 Editorial Board Members Posters Presentation 70-73 International Prof Waheed Uz Zaman Tariq (UAE) Haematology Prof Desley AH Neil (UK) Scientific Session 74-79 National (Extra-organizational) Free Paper 80-82 Prof Shahid Pervez Posters
    [Show full text]
  • Audit Report on the Accounts of Defence Services Audit Year 2014-15
    AUDIT REPORT ON THE ACCOUNTS OF DEFENCE SERVICES AUDIT YEAR 2014-15 AUDITOR-GENERAL OF PAKISTAN TABLE OF CONTENTS Page ABBREVIATIONS AND ACRONYMS iii PREFACE v EXECUTIVE SUMMARY vi AUDIT STATISTICS CHAPTER-1 Ministry of Defence Production 1.1 Introduction 1 1.2 Status of Compliance of PAC Directives 1 AUDIT PARAS 1.3 Recoverable / Overpayments 3 1.4 Loss to State 26 1.5 Un-authorized Expenditure 29 1.6 Mis-procurement of Stores / Mis-management of contract 33 1.7 Non-Production of Records 45 CHAPTER-2 Ministry of Defence 2.1 Introduction48 2.2 Status of Compliance of PAC Directives 48 AUDIT PARAS Pakistan Army 2.3 Recoverable / Overpayments 50 2.4 Loss to State 63 2.5 Un-authorized Expenditure 67 2.6 Mis-procurement of Stores / Mis-management of Contract 84 i 2.7 Non-Production of Auditable Records 95 Military Lands and Cantonments 2.8 Recoverable / Overpayments 100 2.9 Loss to State 135 2.10 Un-authorized Expenditure 152 Pakistan Air Force 2.11 Recoverable / Overpayments 156 2.12 Loss to State 171 2.13 Un-authorized Expenditure 173 2.14 Mis-procurement of Stores / Mis-management of contract 181 Pakistan Navy 2.15 Recoverable / Overpayments 184 2.16 Loss to State 197 2.17 Un-authorized Expenditure 198 2.18 Mis-procurement of Stores / Mis-management of contract 207 Military Accountant General 2.19 Recoverable / Overpayments 215 2.20 Un-authorized Expenditure 219 Inter Services Organization (ISO’s) 2.21 Recoverable / Overpayments 222 Annexure-I MFDAC Paras (DGADS North) Annexure-II MFDAC Paras (DGADS South) ii ABBREVIATIONS AND ACRONYMS
    [Show full text]