PAC-REPORTS-1989-90-CONTENTS Report(1990-91) CONTENTS Preface Abstract Introduction CHAPTER 1. Appropriation Accounts 2. Agriculture 3. Board of Revenue 4. Communications and Works 5. Cooperatives 6. Education 7. Excise and Taxation 8. Finance 9. Food 10. Forestry, Fisheries, Wildlife and Tourism 11. Health 12. Home 13. Housing, Urban Development and Public Health Engineering 14. Industries and Mineral Development 15. Irrigation and Power 16. Lahore High Court file:///E|/PAC%20Reports/pac/report1990-91/Contents.htm (1 of 2)12/11/2007 9:05:11 AM PAC-REPORTS-1989-90-CONTENTS 17. Livestock and Dairy Development 18. Local Government and Rural Development 19. Population Welfare 20. Public Relations 21. Services and General Administration Department 22. Social Welfare and Punjab Baitul Maal 23. Transport Department Annexure (Notification) file:///E|/PAC%20Reports/pac/report1990-91/Contents.htm (2 of 2)12/11/2007 9:05:11 AM PAC-REPORTS-1990-91-Preface Preface Under the Constitution of the Islamic Republic of Pakistan, the disbursement from the Provincial Consolidated Fund requires approval by the Provincial Assembly of the Punjab. While authorizing huge sums of the tax-payers’ money, the Assembly has a right to reassure itself that the moneys so granted were steered to the intended purpose and were spent prudently and in accordance with law/rules. The Assembly oversees expenditure through its Public Accounts Committees (PACs), on the basis of Appropriation Accounts, Finance Accounts and Audit Reports prepared by the Auditor-General. The said reports are laid in the Assembly under orders of the Governor. 2. As a rule, no money can be spent on any service over and above the money granted by the Assembly for the purpose. Excess expenditure, if any, is viewed seriously. PACs examine, with reference to the facts of each case, the circumstances leading to any excess expenditure, or immoderate savings and make appropriate recommendations. 3. As required under Article 171 of the Constitution of the Islamic Republic of Pakistan, Appropriation Accounts and Finance Accounts of the Government of the Punjab and Reports of the Auditor-General of Pakistan for the year 1990-91 were laid in the Provincial Assembly of the Punjab on 30 October 1994. The Assembly referred the Report on Commercial Accounts to Public Accounts Committee-I (PAC-I), and the other reports (Civil, Works and Revenue Receipts), to Public Accounts Committee-II (PAC-II), for consideration. 4. These, along with the Reports of former and succeeding years remained under consideration of different PACs, including the ad hoc PAC, from 1991 to 2002. Commercial Accounts 5. PAC-I, constituted on 25 June 1994, consisted of Mian Muhammad Afzal Hayat (Chairman), Raja Riaz Ahmad, Mr Amanullah Khan, Haji Muhammad Afzal Chan, Mian Muhammad Rashid, Pir Muhammad Shah Khagga, Sirdar Zulfiqar Ali Khan Khosa, Mian Imran Masood, Syed Zafar Ali Shah and Syed Tabish Alwari. The Committee considered the Audit Report on Commercial Accounts in its meeting on 3 April 1995; however, before it could proceed further in the matter, the Assembly was dissolved on 17 November 1996. 6. The pending work was then considered by the next PAC-I, constituted on 14 October 1997. It consisted of Raja Muhammad Khalid Khan (Chairman), Raja Muhammad Javaid Ikhlas, Mr Usman Ibrahim, Mr Zia Ahmad Khan, Haji Ahmad Khan Haral, Haji Muhammad Sharif, Dewan Mushtaq Ahmad, Ch Talib Hussain, Haji Ihsan-ud-Din Qureshi and Sardar Awais Ahmed Khan Leghari. This Committee, too, considered the report in its meetings on 5-7 July 1999. However, the Assembly was placed under suspension with effect from 12 October 1999 under the Proclamation of Emergency; and, with that PAC-I ceased to function. Civil, Works and Revenue Receipts file:///E|/PAC%20Reports/pac/report1990-91/Preface.htm (1 of 3)12/11/2007 9:05:11 AM PAC-REPORTS-1990-91-Preface 7. PAC-II, constituted on 25 June 1994, consisted of Mr Muhammad Arif Chatha (Chairman), Mian Intisar Hussain Bhatti, Mian Manazir Ali Ranjha, Malik Muhammad Ishaq Bucha, Mr Khalid Pervez Virk, Mian Ata Muhammad Khan Manika, Mr S.A. Hameed, Chaudhry Muhammad Riaz, Chaudhry Muhammad Iqbal and Syed Akhtar Hussain Rizvi. The Committee considered the reports in a series of meetings; however, it ceased to function with the dissolution of the Assembly on 17 November 1996. 8. The remaining work was then taken up by PAC-II constituted on 14 October 1997. It consisted of Ch Muhammad Safdar Shakir (Chairman), Mr Mansoor Ahmad Khan, Khawaja Saad Rafique, Mr Akhtar Mahmood, Ch Zafar Ullah Cheema, Sardar Naeemullah Khan Shahani, Sardar Amjad Hameed Khan Dasti, Haji Muhammad Nawaz, Mian Imran Masood, and Rana Sana Ullah Khan. The Committee further considered the reports; however, it also ceased to exist as a result of the suspension of the Assembly with effect from 12 October 1999 under the Proclamation of Emergency. Ad hoc PAC 9. At that time, the defunct Public Accounts Committees had been seized of a heavy backlog of Audit Reports. To clear the unfinished work, Governor of the Punjab, pursuant to the powers conferred under Chief Executive of Pakistan letter No.1(74)SO(C-2)/2000 dated 31 July 2000, read with Article 2 of the Powers and Functions of the Governors Order 19 (5 of 1999), constituted an ad hoc Public Accounts Committee of the Punjab vide Finance Department Notification No.FD/Acctts:/(A&A)/V-7/69 dated 20 October 2000 (Annexure). 10. The Committee initially consisted of eleven members; viz.- Mr Riyaz Hussain Bokhari (Chairman), Prof (Retd) Dr Khalid Hameed Sheikh, Prof (Retd) Dr Ejaz Ahsan, Major General (Retd) Muhammad Akram, Mr Muzaffar Mahmood Qureshi, Mian Abdul Qayyum, Mr Aftab Ahmad Khan, Ch Muhammad Aslam, Mr Ali Kazim, Mr Muhammad Ahmad Bhatti and Mr Ahmad Raza Khan. However, for personal reasons, Mr Ali Kazim showed his inability to serve on the Committee, and Prof (Retd) Ejaz Ahsan resigned after a few meetings. 11. The Committee decided to finalize the report for the year 1990-91 on the basis of the decisions taken by the earlier PACs, as well as its deliberations on 5, 10, 12 and 13 June 2002. The Committee, in its meeting on 15 August 2002, approved the Report. 12. This Report is arranged in 23 Chapters. Chapter 1 contains a summary of the deliberations of the PACs about the Appropriation Accounts. The remaining Chapters deal with the audit paras/ observations separately arranged for each department. A synopsis for each department has been added for ready reference. 13. It is hoped that suggestions and recommendations of the Committees would encourage and assist the Government in refurbishing the system and procedure for constructive financial management. (Dr Syed Abul Hassan Najmee) file:///E|/PAC%20Reports/pac/report1990-91/Preface.htm (2 of 3)12/11/2007 9:05:11 AM PAC-REPORTS-1990-91-Preface 15 August 2002 Secretary Provincial Assembly of the Punjab file:///E|/PAC%20Reports/pac/report1990-91/Preface.htm (3 of 3)12/11/2007 9:05:11 AM PAP-REPORTS-1990-91-Abstract Abstract APPROPRIATION ACCOUNTS Grants Settled Grants Finally subject to approval Grants Pended Total Grants Settled of Excess Budget Statement 47 9 4 34 AUDIT PARAS Paras Total Paras Paras Finally Paras Conditionally Settled Pended Paras Noted Settled 1093 80 311 568 134 file:///E|/PAC%20Reports/pac/report1990-91/Abstract.htm12/11/2007 9:05:11 AM PAC-REPORTS-1990-91-Introduction Introduction Among the tasks entrusted to the ad hoc Public Accounts Committee (PAC) constituted in October 2000, is to deal with the unfinished business of the Standing Committees on Public Accounts of the suspended Assembly of the Punjab. The PAC is required to clear the backlog of Audit Reports passed on to it and to submit to the Finance Minister for approval the recommendations made by the previous PACs. 2. The Provincial Assembly’s Public Accounts Committees considered the Appropriation Accounts and the Auditor-General’s Report on the Accounts (1990-91) of the Government of the Punjab; however, they ceased to function on the suspension of the Assembly on 12 October 1999. 3. To clear the backlog, the ad hoc PAC considered the Report on the Accounts (1990-91) in its special meetings. Based on the minutes of the meetings of the previous PACs as well as those of the ad hoc PAC, the Report on the Accounts (1990-91) has now been compiled. 4. In its meeting held on 15 August 2002, the ad hoc PAC approved the submission of the Report to the Finance Minister. 5. It is recommended that the Departments and Organizations concerned should take note of the various directives and suggestions in this Report. Appropriate action should be initiated for the improvement of financial discipline and for the enforcement of strict accountability. The monitoring wing of the Finance Department may watch and report on the compliance of the directives. 6. The ad hoc PAC avails itself of this opportunity to place on record its deep appreciation of the hard work put in and dedication displayed by the Assembly’s Secretariat in assisting the Committee and compiling the Report. (Riyaz H. Bokhari) Chairman 15 August 2002 Ad hoc Public Accounts Committee file:///E|/PAC%20Reports/pac/report1990-91/Introduction.htm12/11/2007 9:05:12 AM PAC-REPORTS-1990-91-APPROPRIATION ACCOUNTS Appropriation Accounts Overview Total No. of Grants Settled Pended 47 13 34 Abstract Status Number and Title of Grant Details Grants Finally Settled 1. Opium 3. Provincial Excise 8. Other Taxes and Duties 19. Fisheries 20. Table I Veterinary 28. Pensions 9 33. State Trading in Food Grain and Sugar (c), (v) 38. Agriculture Improvement & Research Nil–Permanent Debt (c) Grants Settled 2.