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PAC 1953-54.Pdf I REPORT OF THE PTIBLIC ACCOUNTS COMMITTEE ON TIIE ACCOUNTS OF 1953-54 PRTNTED Ey rHE MANAGER, Go\rEaNMENt or PAKTSTAN pBESs, KARACET 1958 \ CONTENIS Pao{s Composition of thc Public Accounts Committee (D P^Rr I-REPORT lDtroducrory t-2 General Review ofthe Result of Appropriation Audit--O veralt Position Gen€ral Obseftatiotrs 6 Uncovered Expenditure requirinS Regularization 6-8 Appropriation Account) (Civil) 8-9 Control Over ExpeDdilure ... 9-13 Comments on IDdividual Accounls l3-lE Cofimcrcial Appendix to the Approprjation Accou[ts (Civil), I953-54 t9-20 Appropriation Accounts (Defence Services) and Commercial Appeodix thereto 20-22 Appropriation Accounts (Railways) 22-24 Appropriatiod Accounts (Posts and Telegraphs) 25-26 P^rr II-PROCEEDINCS First Meeting (Preliminary discussioos) 27-32 Second Meeting (Preliminary discussions) 31-31 Third Me€ting (Ministry of Fioance) 3E--45 Fourth Meeting (PrelimiDary discussions) 46 Fifth Meeting (Railway Division) 47-55 Sixth Meeting (Ministries of Food and Agriculture) 56_62 Ser€trth Meeting (Ministiy of Foreign Affairs and Commonnaalth Rclstio$) 63-72 Eighth Meetint (Ministry of tabour) 73-76 Nintb Meeting (Minisrry of Commerce) 77-82 Teoth Meeting (Cabinet S€cretariat, Federal PubIc S€rvice CoEmission ad Presi- detrt's Secretarial) 83-88 Elevenrh Me€ting (Railway Division) ... 89- 90 Twellt Meeting (Ministry of Interior, Miristry of Ecooomic Affairs 8!d Ministry of Healrh) 9l-l0t ThirteE[th Meeting (Ministry of CommunicatioDs) lo2-to9 Fou.teenth Meeting (Minlsry of Informatio! and BroadcastiDg, MiDistry of Rebabi- lilation and Ministry of law) t to-l l4 teenth MeetiDg (Ministry of IDdustries and Mitristry of Fimtrca) lt5-124 rt€eo-lh Meeting (Ministry of Defence, MiDistry of Statcs aDd Frooticr Rcgiotr! .od Ministry of Parliamentary Affairs) 125-138 Seventgenth -lltttins [Preside-nt's Ecretariat (Perso!al), ParlisEcnt &EEtarist, Ministry of Works and Ministry of Kash-Eir Affairsl .., 139-146 ANNEXURES ANNExUR! I-Slate-m€nt compariDg expenditute with GraDtt and Approprietionr, 1953-54 ... ... ... 147_156 ANNEXUTB II-Note of th€ MiDiltry oflndustric! otr tbe dicDosal of thc rut€ BtliDg Prcsses procurd duriDg 1949 157-t58 (l) COMPOSITION OF THE PIJBLIC ACCOUNTS COMMITIEE ELECTED BY THE NATIONAL ASSEMBLY OF PAKISTAN (ELECTION NOTIFIED ON THE lSTrr APRIL, 1956, AND *29TH APEIL, 1957) UNDER SUB.EULE (2) OF RULE 94 OF TIIE BULES OF PROCE. DUBE OF THE NATIONAL ASSEMBLY OF PAKISTAN Chai,mnan 1. Syed Amjad Ali, Minister for Finance. Members !- 2. Mr- Yusuf A. Haroon. 3. Mirza Mumtaz Hasan Kizilbash. 4. Chaudhri Muhammad Hussain Chattha. 5. Mr. Farid Ahmad. +6. Sheikh Mujibur Rahman. ?. Mr. Bhupendra Kumar Dutta. .Ele.ted on 29th April, 1957, to 6ll the vacaocy caused by the resiSratiotr of Mr. Abul MaDsur Ah-oad, M.P. .l PABT I_REPORT II\ITRODUCTORY WE were called to meet at Karachi on the 20th July, 1957, for examin- ing the Appropriation Accounts for the year 1953-54 and the Cqmptroller and Arrditor General's Report thereon. We held seventeen sittings in all spread over three sessions. In the first session, we held only two meetings, on the 20th and the 22nd JuJy, 1957, with a view to deciding the important points on which clarification or further information was required to be obtained from the l\Iinistries responsible for the control of expenditure under the various Grants. We approved, in these meet- ings, the questionnaire to be issued to the various Ministries so that they may be ready with the required information and prepare themselves for answering any further questions that might arise during the course of our exanination of tie Accounts pertainirrg to the grants for which they were responsible. The detailed examination of the Accounts and the Audit Report was conducted by us in the subsequent two sessions. The 2nd session commenced: from the 8th August and ended on the 18th August, 195?, in which we held nine sittings and the third session com- menced on the 18th November and ended on the 25th November,'19d8 1967, in which we held six sittings. We met again on 28th August, to flnalize our report. .. ?. W" append in Part Il-the proceedrngs of our meetings dealing with the Appropriation Accounts for the year under retrrcrt and the Comptroller and Audr_lor General's Report thereon. proceedirigs - As usual, these and the specific recommendations and observations coirtained therein riay be regarded as part of our report. 3. In scrutinizing the Appropriation Accounts and the Audit Reports, we have observed the principles laid down in rule 116 of the Rulei of Procedure and Conduct of Business of the National Assembly, which defines the scope- of our duties and, which, for convenience of ii:ference, is reproduced below : ., " 116. C9n.t1ol c,l CofiLmittee on Publb Accounts.-(l) In scrutinizing the Appropriation Aecounts of Government of Pakistara ind the report oi the .Comptroller and Auditor General- thereon, it shall be the duty;f the Public Accounts Committee to satisfy itself- (a) -that the moneys shown_in the accounts as having-ihe been dis- bursed were legally available for and applicable to service or purpose to which they fiave been applied or charged ; (b) that the expenditure conforms to the authority which governs it ; and (c) that every re-appropriation has been made in accordance with such rules as may prescribed by the Finance Ministry. (2) It shall also be the duty of the Public Accounts Committee_ (a) to examine such trading, manufacturing and profft and loss accounts and balance-sheets as the Presiilenl mai have leouir_ ed to be prepared, and the Comptroller and Auditor Geneial,s report thereon ; and (b) to consider the report of the Comptroller and Auditor General in cases where the President may have required him to conduct an audit,,of any receipts or to examine tlie accounts of stores and stock. L 137 NA .2 4. We mt.st express our thahks to the Comptroller and Auditor General for his bola and lucid exposition of the important irregularities comino to the notice of his department and for his and his omcers'assist-: ance tflroughout our examinaiion of the Accounts and the Audit -Report' W" ai" utro' tltankftrl to the officers of the Ministry of Finance and of the National Asse:nbly Secretariat for their diligent urork relating to draw- ing up of min rtei of our meetings and for draftinq the Report' 5. Comptionce Reports.-We scrutinized also the compliance .reqorts subml.ted '6v the various Ministries and the Comptroller and Auditor Cenerat witL Iespect to the recommendations made and directives -grven bv us in our r,:po'rts on the Accounts for the years 1951-52 and 1952-53 iia l" tf,J rep,iit of the previous Committee on the Accounts for the year 1950-51. Wh6re anv of ihese recommendations or directives lvere either lt" oi i"tiu compliett with bv the Ministries, etc', concerned, rve "itii"'h;;-;"""ti";;ii the"6t fact ina indicated the required further action in the proceedings of ouI meetings in Part II. 6 In the Dast. the Committee has been reviewing the difficulties tr".i u" tt" Auaii and Accounts Departments in the correct and timely an([ submission oI the Atcounts. These were due mainly.to ;t;'5h;;;;;-tiamJ""-"lr.lio" stim and lack oI office accommodation, and in- ."ii"ri" a-"i"ri in the reconciliation of departmental figures of accounts ;fh'il; a,iaii o'mi" neries. As a result 6f the measuies alreldy taken, these difficultierr have to a large extent been ov-ercome. and efforls arei ;i;; ;;trJ;; to remove th&n completelv. The attainment of normal Iiiiitt,,ii"".]iirt. rro-*"ve"-. ["t" some time. We have been assured by-the 6'oiipt.6i]"i ,ri,l Araitoi General that no effort would. be spared to clear l;he as expeditious- Ul.--dr.t-fog in accounts andlo bring them ]r-P- to--date t"i. iir" permit' The Accounts for 11154-55 have already been clompiled ""--"ait:onsand those for 1955-56 are in hand' GENERAL REVIEW OT THE RESULT OF APPROPRIATION AUDIT Overall Position 1. E ramindtion o! Appropri,ation Accouzts'-The. following-table sum- *".#".ltr"' o""iall iesuit oi the appr-opriation audit during 1953'54 : Originat Frnat Grant or Grant or Actual Savings appro- apnro- E\pen- (-) Petcentage priation priation diture Exc€ss (+) (tn Iakhs of ruFees) Vot€d Erpendituae met from Reneflue : Civil 29,04 36,48 36,17 -31 0.85 Defellce ... 60,l0 61,32 65,31 +1,99 3.14 Rait*ays ... 35,44 35,44 34,69 _75 2.12 Posts aod Telegraphs 5,7 5 5,15 5,15 1,30,33 1,40,99 1,41,92 +93 0.65 t Original Final Grant or Grant or Aclual Savings appro- appro- Expetr- (-r Perconttgo priation priatio[ dilure Exce'sg (+) (In takhs of rupees) Expeuditure mot fiom . Capital- C,ivil 19,42 19,90 Ovcr 100 -17,84r -37,14 pel ccnt Defence 19,90 19,90 t4,92 --4,98 25.Or Railways ... l5,22 15,22 9,48 4 31 .15 -5,7 r.59 Posts and Telegraphs 2,50 2,s0 2,lo -40 57,04 57,52 E,66 -48,86 84.94 Disbursement of Loans 9,97 8,03 19 atrd Advances 4,21 -l,94 4 Total,Voted ... l,9l,5E 2,08,48 ,'58,61 -49,87 23.92 Charged Expcnditurc mel from Revetrue : Civil 9,34 9,45 9,45 Railways ... 4,82 4,82 4,27 -5s 11.44 )1 .'.' Posts and Telegraphs 24 t9 -5 14,40 14,51 r3,91 -50 4.ta Disbursement oILoans I1 85 and Advances 16,08 45,83 4A,40 -5,43 9.99 Total, Charged 30,48 60,34 54,31 -6,03 Total expenditure met from Rcvenue 1,44,71 1,55,50 1,55,83 o.2t Total expendilure met from Capital 51,04 57,52 8,66 --48 36 84.94 Total disbursemeBt of Loatrs _7,31 and Advances 20,29 5J,80 48,43 13.21 GRAND To'r,AL ..
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