Audit Report on the Accounts of District Education Authorities of 19 Districts of Punjab
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AUDIT REPORT ON THE ACCOUNTS OF DISTRICT EDUCATION AUTHORITIES OF 19 DISTRICTS OF PUNJAB AUDIT YEAR 2017-18 AUDITOR GENERAL OF PAKISTAN TABLE OF CONTENT ABBREVIATIONS & ACRONYMS ..................................................... i PREFACE ................................................................................................. ii EXECUTIVE SUMMARY .................................................................... iii Table 1: Audit Work Statistics ......................................................... vi Table 2: Audit Observations regarding Financial Management vi Table 3: Outcome Statistics ............................................................. vii Table 4: Irregularities Pointed Out ............................................... viii Table 5: Cost-Benefit ....................................................................... viii CHAPTER 1 ............................................................................................. 1 District Education Authority, Attock ................................................... 1 1.1 Introduction of the Authority ................................................. 1 1.2 Comments on Budget and Accounts ..................................... 2 1.3 Brief Comments on the Status of Compliance with PAC Directives ................................................................................... 2 1.4 AUDIT PARAS ......................................................................... 3 CHAPTER 2 ........................................................................................... 21 District Education Authority, Bhakkar.............................................. 21 2.1 Introduction of the Authority ............................................... 21 2.2 Comments on Budget and Accounts ................................... 22 2.3 Brief Comments on the Status of Compliance with PAC Directives ................................................................................. 23 2.4 AUDIT PARAS ....................................................................... 24 CHAPTER 3 ........................................................................................... 32 DISTRICT EDUCATION AUTHORITY CHAKWAL .................. 32 3.1 Introduction of the Authority ............................................... 32 3.2 Comments on Budget and Accounts ................................... 33 3.3 Brief Comments on the Status of Compliance with PAC Directives ................................................................................. 33 3.4 AUDIT PARAS ...................................................................... 34 CHAPTER 4 ........................................................................................... 49 District Education Authority, Gujranwala ........................................ 49 4.1 Introduction of Departments ................................................ 49 4.2 Comments on Budget and Accounts ................................... 50 4.3 Brief Comments on the Status of Compliance with PAC Directuves ................................................................................ 51 4.4 AUDIT PARAS ....................................................................... 52 CHAPTER 5 ........................................................................................... 62 District Education Authority, Gujrat ................................................. 62 5.1 Introduction of Departments ................................................ 62 5.2 Comments on Budget and Accounts ................................... 63 5.3 Brief Comments on the Status of Compliance with PAC Directives ................................................................................. 64 5.4 AUDIT PARAS ....................................................................... 65 CHAPTER 6 ........................................................................................... 72 District Education Authority, Hafizabad ........................................... 72 6.1 Introduction of Departments ................................................ 72 6.2 Comments on Budget and Accounts (Variance Analysis) 73 6.3 Brief Comments on the Status of Compliance with PAC Directives ................................................................................. 74 6.4 AUDIT PARAS ....................................................................... 75 CHAPTER 7 ........................................................................................... 83 District Education Authority, Jhelum ................................................ 83 7.1 Introduction of the Authority ............................................... 83 7.2 Comments on Budget and Accounts ................................... 84 7.3 Brief Comments on the Status of Compliance with PAC Directives ................................................................................. 85 7.4 AUDIT PARAS ...................................................................... 86 CHAPTER 8 ......................................................................................... 100 District Education Authority, Kasur ................................................ 100 8.1 Introduction of Authority ................................................... 100 8.2 Comments on Budget & Accounts ..................................... 101 8.3 Brief Comments on the Status of Compliance with PAC Directives ............................................................................... 101 8.4 AUDIT PARAS ..................................................................... 102 CHAPTER 9 ......................................................................................... 114 District Education Authority, Khushab ........................................... 114 9.1 Introduction of the Authority ............................................. 114 9.2 Comments on Budget and Accounts ................................. 115 9.3 Brief Comments on the Status of Compliance with PAC Directives ............................................................................... 117 9.4 AUDIT PARAS ..................................................................... 118 CHAPTER 10 ....................................................................................... 123 District Education Authority, Lahore .............................................. 123 10.1 Introduction of Authority ................................................... 123 10.2 Comments on Budget and Accounts ................................. 124 10.3 Brief Comments on the Status of Compliance with PAC Directives ............................................................................... 124 10.4 AUDIT PARAS .................................................................... 125 CHAPTER 11 ....................................................................................... 139 District Education Authority, Mandi Baha-u-Din .......................... 139 11.1 Introduction .......................................................................... 139 11.2 Comments on Budget and Accounts (Variance Analysis) ................................................................................................. 140 11.3 Brief Comments on the Status of Compliance with PAC Directives ............................................................................... 141 11.4 AUDIT PARAS .................................................................... 142 CHAPTER 12 ....................................................................................... 157 District Education Authority, Mianwali .......................................... 157 12.1 Introduction of the Authority ............................................. 157 12.2 Comments on Budget and Accounts ................................. 158 12.3 Brief Comments on the Status of Compliance with PAC Directives ............................................................................... 159 12.4 AUDIT PARAS .................................................................... 160 CHAPTER 13 ....................................................................................... 166 District Education Authority, Nankana Sahib ................................ 166 13.1 Introduction of Authority ................................................... 166 13.2 Comments on Budget and Accounts ................................. 167 13.3 Brief Comments on the Status of Compliance with PAC Directives ............................................................................... 167 13.4 AUDIT PARAS .................................................................... 168 CHAPTER 14 ....................................................................................... 184 District Education Authority, Narowal ............................................ 184 14.1 Introduction of Departments .............................................. 184 14.2 Comments on Budget and Accounts (Variance Analysis) ................................................................................................. 185 14.3 Brief Comments on the Status of Compliance with PAC Directives ............................................................................... 186 14.4 AUDIT PARAS .................................................................... 187 CHAPTER 15 ....................................................................................... 191 District Education Authority, Okara ................................................ 191 15.1 Introduction of Authority ................................................... 191 15.2 Comments