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2. Zakat System

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2. Zakat System FOREWORD The foundation for the introduction of a Zakat system in the country was laid by the Government of Pakistan, through the introduction of the Zakat & Ushr Ordinance, 1980. Followed by that, a detailed procedure for the distribution of Zakat was published in the form of a manual. The Ordinance and the manual provide a basis for the management of the Zakat system in Pakistan. However, considering the current literacy rate in FATA, the language and voluminous nature of these documents causes difficulty in understanding by FATA Zakat functionaries. Therefore, the situation warranted a need for the development of a „simplified procedures for Zakat management in FATA‟ document, in accordance with the Federal Law/ Zakat Manual. The rules and procedures contained in the Zakat & Ushr Ordinance 1980, Zakat Manual 1982, Zakat Disbursement Procedures, FATA Zakat Accounting Procedures, Internal Audit Procedures and Guidelines on Audit of Zakat have formed the basis for the development of “Simplified Procedures of Zakat Management in FATA”. Different topics in the document have been grouped under the Zakat System, Administration and Management of Zakat, Funds Management, Accounting Procedures, internal Audit and External Audit. Effort has been made to place them in a simplified version. It is expected that these simplified procedures will assist users in improving their knowledge and job performance in the context of Zakat & Ushr management. The support of the FATA Institutional Strengthening Project in developing and disseminating the Simplified Procedures for Zakat Management in FATA is acknowledged and appreciated. (Dr. Aftab Akbar Durrani) Secretary Social Sector Department FATA Secretariat Simplified Procedures for Zakat Management in FATA Abbreviations: CZF: Central Zakat Fund AZC: Agency Zakat Committee FATA: Federally Administered Tribal Areas FG: Federal Government FISP: FATA Institutional Strengthening Project FR: Frontier Region KDSCs: Khas Deposit Saving Certificates LZC: Local Zakat Committee NDSCs: National Defense Certificates NHI: National Health Institution PZC: Provincial Zakat Committee TNA: Training Needs Assessment Z&U: Zakat & Ushr 1 | P a g e Simplified Procedures for Zakat Management in FATA Contents 1. INTRODUCTION ...................................................................................................... 5 1.1 Background ........................................................................................................................... 5 1.2 Structure of the Document: ................................................................................................. 6 1.3 Expected Benefits: ............................................................................................................... 8 2. Zakat System ........................................................................................................... 9 2.1 Eligible Recipients: ............................................................................................................. 10 2.2 History: ................................................................................................................................. 10 2.3 Six Governing Principles of Zakat ................................................................................... 10 2.4 Role of Zakat in Islamic Societies: ................................................................................... 11 2.5 A bird-eye view of Zakat in Islam: .................................................................................... 12 2.6 Zakat & Ushr Ordinance, 1980......................................................................................... 13 2.6.1 Salient Features: ......................................................................................................... 13 2.6.2 Definitions: ................................................................................................................... 14 2.7 Charge and Collection of Zakat: ...................................................................................... 15 2.7.1 Assets subject to levy of Zakat ................................................................................. 16 2.7.2 Formula for calculation of Zakat: .............................................................................. 16 2.8 Zakat Rules/ Regulations .................................................................................................. 16 3. Administration and Management of Zakat ..............................................................17 3.1 FATA Zakat Council ........................................................................................................... 18 Formation: .............................................................................................................................. 18 Functions: ............................................................................................................................... 19 3.2 Agency Zakat and Ushr Committee ................................................................................ 20 Formation: .............................................................................................................................. 20 Functions: ............................................................................................................................... 21 3.3 Local Zakat and Ushr Committee .................................................................................... 21 Formation: .............................................................................................................................. 22 Functions: ............................................................................................................................... 23 3.4 Presiding over Meetings .................................................................................................... 23 3.5 Charge and Collection of Zakat ....................................................................................... 24 2 | P a g e Simplified Procedures for Zakat Management in FATA 3.6 Method of Zakat Funds Distribution from Federal Zakat Fund to Provinces/ FATA 24 3.7 Head-wise allocation ratio of Zakat Funds ..................................................................... 24 3.8 Zakat Disbursement Procedures ................................................................................ 25 3.8.1 Guzara Allowance ................................................................................................. 25 3.8.2 Educational Stipends:........................................................................................... 26 3.8.3 Educational Stipends (Technical): ...................................................................... 28 3.8.4 Stipends to Students of Deeni Madaris: ............................................................ 32 3.8.5 Health Care – National Level .............................................................................. 35 3.8.6 Health Care –DHQs/ THQs/ RHCs .................................................................... 37 3.8.7 Marriage Assistance to unmarried Mustahiq Women ..................................... 38 4. Funds Management ..................................................................................................40 4.1 Funds flow ........................................................................................................................... 40 4.2 Establishment of Zakat Funds .......................................................................................... 42 4.3 Utilization of Funds ............................................................................................................ 43 4.4 Banking Procedure ............................................................................................................ 43 4.5 Deposits in bank account: ................................................................................................. 44 4.6 Disbursements: ................................................................................................................... 45 4.7 Bank Reconciliations: ........................................................................................................ 47 4.8 Alternative arrangements where banks are not available: ........................................... 47 5. Accounting Procedures.........................................................................................48 5.1 Maintenance and Operations of Accounts: .................................................................... 48 5.2 Classification of Transactions: ......................................................................................... 49 5.3 Operation of the Accounts ................................................................................................ 51 5.4 Recording in books of accounts ....................................................................................... 54 5.5 Reconciliations .................................................................................................................... 54 5.6 Reporting ............................................................................................................................. 55 6. Internal Audit .............................................................................................................56 6.1 Objective .............................................................................................................................. 57 6.2 Scope ..................................................................................................................................
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