Audit Report on the Accounts of Local Governments District Nowshera

AUDIT REPORT ON THE ACCOUNTS OF LOCAL GOVERNMENTS DISTRICT NOWSHERA

AUDIT YEAR 2019-20

AUDITOR GENERAL OF PAKISTAN

TABLE OF CONTENTS

ABBREVIATIONS AND ACRONYMS ...... i Preface ...... iv Executive Summary ...... v Chapter 1 ...... 1 Public Financial Management ……………. …………………………………………. 1 1.1 Sectoral Analysis ...... 1 1.2. Audit Paras ...... 6 Chapter 2 ...... 7 District Government...... 7 2.1 Introduction ...... 7 2.2 Comments on Budget and Expenditure (Variance Analysis) ...... 8 2.3 Classified Summary of Audit observations...... 9 2.4 Comments on the status of compliance with DAC...... 10 2.5 AUDIT PARAS ...... 11 2.5.2 Irregularities ...... 12 HR/Employees related irregularities ...... 12 Procurement related irregularities...... 15 Management of Accounts with Commercial banks ...... 21 2.5.4 Others ...... 25 Chapter 3 ...... 31 Tehsil Municipal Administration ...... 31 3.1 Introduction ...... 31 3.2 Comments on Budget and Accounts (Variance Analysis) ...... 32 3.3 Classified Summary of Audit Observations ...... 33 3.4 Comments on the status of compliance with TAC ...... 34 3.5. AUDIT PARAS ...... 35 3.5.1. Irregularities ...... 35 Procurement related irregularities ...... 35 3.5.2. Others ...... 39 Chapter 4 ...... 46 AD LGE & RDD ...... 46 4.1 Introduction ...... 46 4.2 Comments on Budget and Accounts (Variance Analysis) ...... 48 4.3 Classified Summary of Audit Observations ...... 49 4.4 Comments on the status of compliance with Village ...... 50 4.5 AUDIT PARAS ...... 51

4.5.1. Irregularities ...... 51 Management of Accounts with commercial banks ...... 51 4.5.2. Others ...... 52 Annexures ...... 53 Annex-1 MFDAC ...... 53 Annex-2 Detail of non-deduction of HRA/Conveyance Allowance ...... 62 Annex-3 Detail of irregular expenditure on purchase of medicine...... 66 Annex-4 Detail of profit on bank accounts ...... 67 Annex-5 Detail of overpayment due to inclusion GST in the cost ...... 68 Annex-6 Detail of overpayment due to allowing higher rate of Shingle ..... 69 Annex-7 Detail of non-imposition of penalty by TMA Nowshera ...... 71 Annex-8 Detail of outstanding Government dues and Non-Recovery ...... 72 Annex-9 Detail showing non deduction of sales tax by TMA Jehangira...... 74 Annex-10 Detail of non deposit of Bank Profit by VCs/NCs Nowshera ...... 77 Annex-11 Detail of undue retention of Government Revenue by VCs ...... 81

ABBREVIATIONS AND ACRONYMS

AA Administrative Approval ADP Annual Development Program AG Accountant General AIR Audit and Inspection Report AD LGE & RDD Assistant Director Local Government Elections & Rural Development Department AP Advance Para AG Accountant General BISE Board of Intermediate and Secondary Education BHUs Basic Health Units B.P. Blood Pressure CCTV Close Circuit Tele Vision CDs Civil Dispensaries C&W Communication and Works DAO District Accounts Office DGA Director General Audit DPO District Police Officer CPWA Code Central Public Works Account Code CPWD Code Central Public Works Department Code DAC Departmental Accounts Committee DAC District Accounts Committee DC Deputy Commissioner DDEO Deputy District Education Officer DDO Drawing and Disbursing Officer DEO District Education Officer DHO District Health Officer DO District Officer GGMS Government Girls Middle School GHS Government High School

KPPRA Khyber Pakhtunkhwa Public Procurement Regulatory Authority LCB Local Council Board LGA Local Government Act MCC Medicine Coordination Cell MFDAC Memorandum for Departmental Accounts Committee M&R Maintenance and Repair M&T lab Maintenance and Testing Laboratory MPA Member Provincial Assembly NC Neighborhood Council NBP National Bank of Pakistan NIT Notice Inviting Tender NSI Non Scheduled Item PAC Public Accounts Committee PAO Principal Accounting Officer PCC Plain Cement Concrete PEC Pakistan Engineering Council PESCO Peshawar Electric Supply Company PHE Public Health Engineering PPHI People Primary Healthcare Initiative PTC Parent Teacher Council PVC Poly Vinyl Chloride RCC Re-in forced Cement Concrete RHCs Rural Health Centers SDEO Sub Divisional Education Officer SDO Sub Divisional Officer SOPs Standard Operating Procedures SS Subject Specialist SST Senior Science Teacher TAC Tehsil Accounts Committee TMA Tehsil Municipal Administration TMO Tehsil Municipal Officer

TS Technical Sanction UC Union Council VC Village Council WAPDA Water and Power Development Authority XEN Executive Engineer

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Preface Articles 169 and 170 of the Constitution of the 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 and Section 37 of Khyber Pakhtunkhwa Local Government Act 2013 require the Auditor General of Pakistan to conduct audit of the receipts and expenditure of Local Governments of each District of the Khyber Pakhtunkhwa. The report is based on audit of the accounts of offices of the District Government, Tehsil Municipal Administrations, Assistant Director (Local Government Elections and Rural Development) and Village Councils and Neighborhood Councils in District Nowshera for the financial year 2018-19. The Director General of Audit, District Governments, Khyber Pakhtunkhwa conducted audit during 2019-20 on test check basis with a view to report significant findings to the relevant stakeholders. The main body of the audit report includes systemic issues and significant audit findings. Relatively less significant issues are listed in the Annex-1 of the Audit Report. The audit observations listed in Annex-1 shall be pursued with the Principal Accounting Officers at the DAC level. In all cases where Principal Accounting Officers do not initiate appropriate action, the audit observations will be brought to the notice of appropriate forum through the next year’s Audit Report. Audit findings indicate the need for adherence to the regularity framework besides instituting and strengthening internal controls to avoid recurrence of similar violations and irregularities.

Some of the observations included in this report were finalized in the light of written replies of the departments whereas in most cases the departments did not submit written replies till the finalization of this report. DAC meetings were also not convened despite repeated requests.

The Audit Report is submitted to the Governor, Khyber Pakhtunkhwa in pursuance of Article 171 of the Constitution of the Islamic Republic of Pakistan, 1973 read with Section 37 of Khyber Pakhtunkhwa Local Government Act, 2013 for laying before the appropriate legislative forum.

Islamabad (Javaid Jehangir) Dated: Auditor General of Pakistan

Executive Summary

The Directorate General Audit District Governments, Khyber Pakhtunkhwa carries out the audit of Local Governments in 27 districts of Khyber Pakhtunkhwa. Regional Directorate of Audit (RDA) Peshawar, on behalf of the DG Audit District Governments, Khyber Pakhtunkhwa carried out the audit of Local Government of 03 districts namely: Peshawar, Nowshera & Charsadda. The office is mandated to conduct regularity audit (financial attest audit and compliance with authority audit), performance audit and special studies. Local Governments of District Nowshera consist of three tiers which perform their operations under Khyber Pakhtunkhwa Local Government Act 2013. Financial provisions of the Act describe the Local Consolidated Fund and Public Account for which annual Budget Statement is approved by the respective councils in the form of budgetary grants. Top Tier – the District Government comprises one Principal Accounting Officer (PAO) i.e. Deputy Commissioner for the District Government, who is officer in charge of 10 devolved departments including AD Local Government Election & Rural Development Department. The second Tier – Town/Tehsil Municipal Administrations have one PAO i.e Town/Tehsil Municipal Officer for each administration. There are four Tehsils administrations in district Nowshera. The third Tier – village and neighborhood Councils have AD LGE & RDD as Principal Accounting Officer for these councils. There are 153 VCs/NCs in district Nowshera. District Nowshera has no development authority. a. Scope of audit This office is mandated to conduct audit of 167 formations working under 05 PAOs. Total expenditure and receipts1 of these formations were Rs. 7,726.96 million and Rs. 285.633 million, respectively for the financial year 2018-19. Audit coverage relating to expenditure for the current audit year comprises 23 formations of 05 PAOs having a total expenditure of Rs. 2494.562

1 District Government has no receipts v

million for the financial year 2018-19. In terms of percentage, the audit coverage for expenditure is 32.28 % of auditable expenditure. Audit coverage relating to receipt for the current audit year comprises 23 formations of 05 PAOs having a total receipt of Rs. 285.633 for the financial year 2018-19. In terms of percentage, the audit coverage for expenditure is 100% of auditable receipt. In addition to this compliance audit report, Directorate of District Audit conducted Financial Attest audits, Performance Audits and Special Studies for which reports are being published separately. b. Recoveries at the instance of audit As a result of audit, a recovery of Rs. 42.644 million was pointed out in this report. Recovery affected from January to December 2019 was Rs. 0.377 million which was verified by audit. c. Audit Methodology

Audit was conducted after understanding the business processes of Local Governments Nowshera with respect to their functions, control structure and key controls. This helped auditors in understanding the systems, procedures, environment of the audited entity before starting the audit. Audit used desk audit techniques for analysis of compiled data and review of actual vouchers called for scrutiny and substantive testing. d. Audit Impact

As a result of Audit no substantial impact was noticed as the management did not convene the DAC meeting. The departments were failed to implement corrective measures in shape of financial management and to establish effective internal control system. Therefore irregularities noticed during the current audit were of identical nature as pointed out during the preceding years.

e. Comments on Internal Control and Internal Audit department

INTOSAI defines the internal control structure as the plans and action of an organization, including management’s attitude, methods, procedures and other measures that provide reasonable assurance that the following general objectives are achieved: a. Assets are safeguarded against loss due to waste, abuse, mismanagement, errors, fraud and other irregularities. b. Laws, regulations and management directives are complied with; and c. Reliable financial and management data are maintained and fairly disclosed in timely reports. In most of the offices the internal controls were overridden by the management specifically in the appointments, procurement of goods and services, deduction of taxes and recovery of government receipts etc. Another basic component of internal control, as envisaged under section 37(4) of LGA 2013, is internal audit which was not found in place in the Local Governments, Nowshera. f. Key audit findings of the report i. Non Compilation/Consolidation of Accounts of Local Governments – Rs. 884.896 million1 ii. Misclassification of developmental expenditure of Rs. 538.416 million2 iii. Fraud/embezzlement and misappropriation was noted in 1 case amounting to Rs. 6.827 million.3 iv. Irregularities were noted in 16 cases amounting to Rs. 201.193 million.4 v. Value for money and service delivery issues were noted in 2 cases amounting to Rs. 37.77 million.5 vi. Others issues were noted in 16 cases amounting to Rs. 143.191 million.6

1 Para 1.2.1 2 Para 1.2.2 3 Para No 2.5.1.1 4 Para No 2.5.2.1 to 2.5.2.12, 3.5.1.1 to 3.5.1.3 & 4.5.1.1

5 Para No 2.5.3.1, 2.5.3.2 6 Para No 2.5.4.1 to 2.5.4.7, 3.5.3.1 to 3.5.3.8 & 4.5.2.1 vii

Minor irregularities/ internal control weaknesses pointed out during the audit are being pursued separately with the authorities concerned, as detailed in Annex-1.

g. Recommendations

i. Disciplinary actions need to be taken to stop the practice of violation of the rules and regulations in spending the public money. ii. Strenuous efforts need to be made by the departments to recover long outstanding dues on account of water charges. iii. Deduction of taxes on supplies and contracts need to be ensured. . iv. Departments need to strengthen internal controls i.e. financial, managerial, operational, administrative and accounting controls etc. to ensure that lapses of the kind reported in this audit report are preempted and fair value for money is obtained from public spending.

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Chapter 1 Public Financial Management 1.1. Sectoral Analysis Introduction After promulgation of Local Government Act, 2013, Local Government elections were held in 2015, which resulted in formation of three tiers of government in each district of Khyber Pakhtunkhwa. Consequent upon, District Government, Tehsil Municipal Administrations and Village/Neighborhood Councils were established in District Nowshera. In the light of LGA 2013, District Nowshera is headed by Deputy Commissioner who is Principal Accounting Officer of the budget grant allocated to the 10 offices devolved at district level. Similarly, Tehsil Municipal Administration is headed by Tehsil Municipal Officer who is the Principal Accounting Officer for the Tehsil Municipal Administration whereas Assistant Director LGE & RDD is the Principal Accounting Officers for Village/Neighborhood Councils. In District Nowshera, Funds amounting to Rs. 8277.034 million were allocated to 167 formations working under 05 PAOs. Out of which, expenditure of Rs. 7726.961 million was made resulting into saving of Rs. 550.073 million. Receipts of Rs. 285.633 million were collected through these formations during the financial year 2018-19. Audit coverage relating to expenditure for the current audit year comprises 23 formations of 05 PAOs having a total expenditure of Rs. 2494.562 million for the financial year 2018-19. In terms of percentage, the audit coverage for expenditure is 32.28% of auditable expenditure. Similarly, audit coverage for receipts is 100%. According to Section 36(3) of Local Government Act 2013, the District Accounts Officer was required to consolidate accounts of Local Government on quarterly and annual basis. However, District Accounts Officer, Nowshera did not reflect Rs. 884.896 million into the consolidated financial statement of Local Government, Nowshera. Similarly the development expenditure of Rs. 538.416 million was presented under operating expenses, whereas, this should have been presented under the head “Physical Assets and Civil Works”.

District Government, Nowshera was found lagging behind in many areas envisioned as integral component of the Local Government in the Khyber Pakhtunkhwa Local Government Act, 2013. The District Government could not establish & maintain Public Fund account as required under section 30 of LGA 2013. Similarly, it also failed to prepare, present and approve the budget estimates of receipts from district council for District Government, Nowshera as required under section 34 of LGA 2013. The receipts collected as taxes/fees/rents under section 42 of LGA 2013 were also not credited to the District Fund. Most importantly, Finance Department, Khyber Pakhtunkhwa could not provide District Account Office, Nowshera with prescribed format and necessary trainings to compile the accounts of TMAs and Village/Neighborhood councils and then reflect the same in the consolidated financial statement of the district, which resulted in disclaimer of its accounts by the Auditor General of Pakistan. Moreover, Internal Audit function could not be established as provided in sub section 4 of section 37 of LGA 2013, as internal auditors were not posted in the District and Tehsil Councils. In addition, Asset management by District Government was yet another area it could not address as required under section 38 of the LGA 2013. The Local government provided services in the following sectors. Education The education sector is one of the major sectors devolved at district level. Statistics show that there are 771 primary, 101 middle, 106 secondary and 37 higher secondary schools in District Nowshera. The estimated Teacher Student Ratio is 1:40 at primary, 1:18 middle, 1:23 at secondary and 1:26 at the level of higher secondary schools. District Nowshera literacy rate is 62% the Gross Enrollment Rate (GER) is 56% and the Net Enrollment Rate (NER) is 40% at the primary level. On budgetary front, District Education office, Nowshera succeeded in spending 100 % of District ADP and 98% of non-salary budget. District Education Offices in Nowshera enrolled 104,379 and 92,610 children in government male and female schools respectively. Similarly, annual average of teacher’s attendance rate and student attendance rate as per Independent Monitoring Unit (IMU) data were approximately 90% and 83% 2

respectively. Furthermore, 98% schools in district Nowshera were provided with all basic facilities like classrooms, water supply, group latrine, boundary walls and electrification. In addition, administrative visits of DEO, DDEO and SDEO were 75% against the assigned targets. Health Health is another important sector of District Nowshera with a total of 53 health facilities spread across the district, among which 09 are urban while the rest are rural based. Their further break-up is 30 BHUs, 09 CDs, 02 Hospitals and 07 RHCs with the total catchment area population of approximately 1,386,507 as per survey carried out by Health department in 2016. The Department of Health has established an “Independent Monitoring Unit” for continuous monitoring of the performance of health facilities through its field based Data Collection Assistants and District Monitoring Officers. Department twice examines data collected through various sources to improve efficiency and effectiveness in the business processes of service delivery. On mother and child health care front, 10,573 babies were born in primary and secondary health facilities. Out of them, 292 infant and 11 maternal deaths were recorded. Lab investigations and diagnostic facilities were also fully utilized as 25685 lab tests, 4150 X-rays, 25288 ultrasounds, 208 and 2462 ECGs were done in both primary and secondary health facilities in district Nowshera. Figures of immunization from EPI register were also very impressive as 165594 pregnant women received TT-2 vaccines, 21105 kids under 12 months received full immunization and 23252 children under 12 months received 1st measles vaccines. 19807 families were provided family planning services as evident from FP register. As these facilities were frequently visited by patients so they also generated good revenue from OPD services, indoor patients’ treatment and other lab investigations etc. Social Welfare In Social Welfare and Women Empowerment sector, budgetary allocations were focused on providing social cushion to the deprived and marginalized segments of society especially, women and children. In the proposed development plan, the department had continued to proceed with its 3

ongoing projects which included schemes for the wellbeing and safeguarding of destitute women, orphans, beggars, drug addicts and special persons. Out of 12 welfare homes, one was based in Nowshera, where 27 orphans were admitted. Rehabilitation center for drug addicts in Nowshera was closed during the year. Similarly Sarkari sarai – government Inns, special education facilities, and various vocational and industrial trainings were provided by the Social Welfare Department. However, keeping in view the spread of drug use and incidence of poverty in Nowshera, the efforts made by Social Welfare office, Nowshera are not likely to bring about any visible improvement in the short or long run unless more resources are diverted to this sector. Municipal Services Tehsil Municipal Administrations, District Nowshera did not fulfill some primary requirements envisioned as essential component of Local Government in the Khyber Pakhtunkhwa Local Government Act, 2013. The Local Government could not establish & maintain Tehsil Public Fund Account as required under the section 30 of LGA. Similarly, Tehsil Account Officers were not appointed in TMAs. The accounts of receipt and expenditure were also not maintained in such form as prescribed by Auditor General of Pakistan and required under section 36 of LGA. Financial Statements, Finance Account and Appropriation Accounts of the TMAs were not prepared accordingly. Most importantly, Finance Department, Khyber Pakhtunkhwa could not provide District Account Office, Nowshera with prescribed format and necessary trainings to compile the accounts of TMAs and then reflect the same in the consolidated financial statement of the district, which resulted in disclaimer of its accounts by the Auditor General of Pakistan. Moreover, Internal Audit function could not be established as provided in sub section 4 of section 37 of LGA 2013, as internal auditors were not posted in the TMAs to support the Council. In addition, Asset management by tehsil councils was yet another area it could not address as required under section 38 of the LGA 2013.

1.2. Audit Paras 1.2.1. Non compilation/consolidation of Accounts of Local Governments – Rs. 884.896 million Criteria According to section 36(3) of Local Government Act 2013, the District Accounts officer shall, quarterly and annually consolidate the accounts of local governments in the District separately for receipts from the Government and local resources and send a copy to the Government, Accountant General and Nazim District Council.

Condition During certification audit of the accounts of the DAO Nowshera for the financial year 2018-19, audit observed incompleteness and incorrect presentation of the financial statements as the DAO failed to consolidate into the quarterly and annual accounts of the district, the government and local resources, as required under section-36(3) of the Local Government Act, 2013. Receipts and expenditure of Rs. 884.896 million and Rs. 720.301 million respectively, of the TMAs are not reflected in accounts. Same is the case with the receipts and expenditure of the VCs/NCs, the figures of which were not available at the time of audit.

Cause Provisions of the local Government Act 2013 by the Local Governments in District Nowshera were not complied.

Implication Due to non-consolidation of accounts of TMAs and VCs/NCs the financial statements of local government remained incomplete which led to disclaimer of audit opinion.

DAC Decision Para stands till correction of these omissions.

Recommendation Necessary action needs to be taken for the consolidation of Local Government Accounts into District Accounts.

1.2.2. Misclassification of Developmental Expenditure – Rs. 538.416 million

Criteria According to Para 4.1.1.3 and of APPM the accounting treatment details the record which needs to be maintained for complete and accurate recording of expenditure and receipts.

Condition During certification audit of the accounts of the DAO Nowshera for the financial year 2018-19, audit observed that the statement of cash receipts and payment did not show the correct position as the development expenditure of Rs 538.416 was presented under operating expenses, whereas, this should have been presented under the head “Physical Assets and Civil Works”.

Cause The District Officer Finance and Planning Nowshera budgeted all the developmental expenditure under the head A 03970- others, meant for operating expenses. Resultantly expenditure was also booked by the DAO under the same head of accounts.

Implication Due to misclassification in budgeting the expenditure was also misclassified under an irrelevant head of account. This action resulted into overstatement of expenditure and understatement of physical assets, thus rendering the financial statement as not presenting the true and fair picture.

DAC Decision Para stands till correction of this omission.

Recommendation

The budgeting practices of the district govt. be rectified in future to enhance the truthfulness and reliability of the financial statements.

Chapter 2 District Government 2.1 Introduction Under Khyber Pakhtunkhwa Local Government Act 2013, activities of District Government are managed through offices of Deputy Commissioner and District Officers. Each group of District Offices is headed by a District Officer (DO). The DO according to Rules of Business of District Government, 2015 distributes the work among the officers, branches, and/or sections of each district office. The offices which manage the activities of District Government are Deputy Commissioner (DC), District Officers Agriculture, Education, Health, Fisheries, Population Welfare, AD LG & RDD, Sports, Live Stock & Dairy Development, Animal Husbandry and Social Welfare. According to section 13 of the Khyber Pakhtunkhwa Local Government Act 2013, the authority and responsibilities of the District Government is given as under: 1. The authority of district government shall comprise the operation, management and control of offices of the departments which are devolved to it; provided that district government shall exercise such authority in accordance with general policy of Government. 2. Every order in district government shall be expressed to be made in the name of the district government and shall be executed by a duly authorized officer. 3. The district government shall be responsible to the people and the Government for improvement of governance and delivery of services within the ambit of authority devolved to it.

Detail of audit planned formations expenditure and receipts (Rs. in million)

S.No. Expenditure Revenue/ Total Description Audited audited FY 2018- Receipts audited Nos. 19 FY 2018-19 1. Formations 10 4 1,746.951 Nil

Total 10 4 1,746.951 Nil

2.2 Comments on Budget and Expenditure (Variance Analysis) (Rs. in million) Actual Excess (+)/ %age 2018-19 Budget Expenditure/ Saving (-) Excess/Saving Receipts Salary 6,054.812 5,789.88 (264.932) 4.38 Non-salary 442.264 424.673 (17.591) 3.98 Development 550.00 501.153 (48.847) 8.881 Total 7,047.076 6,715.706 (331.37) 4.702 Receipt - - - -

The savings of Rs. 331.37 million indicates weakness in the capacity of District Government Departments to utilize the allocated budget.

2.3 Classified Summary of Audit observations Audit observations amounting to Rs. 290.9438 million were raised as a result of this audit. This amount also included recoverable of Rs. 45.683 million as pointed out by the audit. Summary of the audit observations classified by nature is as under: (Rs. in million) Sr. No. Classification Amount (Rs) 1 Reported cases of fraud, embezzlement and misappropriation 6.827 2 Irregularities A HR/Employees related irregularities 20.645 B Procurement related irregularities 122.886 C Management of Accounts with commercial bank 2.451 3 Value for money and service delivery issues 37.770 4 Others 100.364 Total 290.943

2.4 Comments on the status of compliance with District Accounts Committee directives The audit reports pertaining to following years have been submitted to the Governor of Khyber Pakhtunkhwa. Detail of DAC meetings is given below:

S # Audit Year DAC meeting 1 2002-03 Convened 2 2003-04 Not convened 3 2004-05 Not convened 4 2005-06 Not convened 5 2006-07 Not convened 6 2007-08 Not convened 7 2008-09 Not convened 8 2009-10 Not convened 9 2010-11 Not convened 10 2011-12 Convened 11 2012-13 Not convened 12 2013-14 Not convened 13 2014-15 Not convened 14 2015-16 Not convened 15 2016-17 Not convened 16 2017-18 Not convened 17 2018-19 Not convened

2.5 AUDIT PARAS 2.5.1 Fraud, embezzlement and misappropriation

2.5.1.1 Misappropriation of Social Security Fund/Red Crescent Fund – Rs. 6.827 million Treasury Rule 7 (i), states that all the money received by or tendered to government officers on account of the revenue shall without undue delay be paid in full into a treasury. Deputy Commissioner, Nowshera during the financial year collected Rs. 6,826,750 at the rate of Rs. 250 per license on account of Social Security Fund/Red Crescent Fund from various individuals during the issuance of arms licenses without any authorization. The amount was retained in the designated account of the officer concerned as detailed below. Year of Rate per License Total Total Amount Name of Weapon Issue (Rs.) Licenses (Rs.)

Various Non Prohibited 2002 to Bore i,e. 30 Bore pistol, 32 250 27,307 6,826,750 2018 Bore Pistol, 9MM, 12 Bore Short Gun etc.

The irregularity occurred due to unauthorized collection of money resulting in suspected misappropriation. When pointed out in July 2019, the management replied that detail reply would be furnished within two days. However, no reply was provided. Request for convening DAC meeting was made in August 2019, followed by reminder dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends recovery of Rs. 6,826,750 and fixing of responsibility against the person (s) at fault. AIR Para No. 14 (2018-19)

2.5.2 Irregularities HR/Employees related irregularities

2.5.2.1 Non-deduction of house rent and conveyance allowance from the staff residing in government accommodations–Rs. 11.237 million

According to Finance Department, Government of Khyber Pakhtunkhwa, Letter No. FD(SOSR-II)/8-52/2013 dated Peshawar the 02.04.2013 read with judgment of Honorable Peshawar High Court dated 28.02.2013 in writ petition No. 304-P/2013, drawing of Conveyance Allowance was not allowed to officers/officials who resided in residential accommodation situated within their work premises. District Health Officer Nowshera during the financial year 2018-19 did not deduct House Rent and conveyance allowances amounting to Rs. 9,664,896 from pay and allowances of the officers/officials having designated Government accommodations located in various health facilities as per detail at Annex-2. Non-deduction of allowances occurred due to weak financial control which resulted in loss of Rs. 11.237 million to the government. When pointed out in July 2019, the management stated that detailed reply would be furnished after arrival of DHO from leave. No reply was submitted till finalization of this report. Request for convening DAC meeting was made in August 2019, followed by reminder dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends immediate recovery besides stoppage of allowances. AIR Para No. 03 (2018-19)

2.5.2.2 Unauthorized payment of pay & allowances – Rs. 4.871 million

Para 28 (2) of the Federal Treasury Rules states that “a Government Officer supplied with funds for expenditure shall be responsible for such funds until an account of them has been rendered to the satisfaction of the Accountant 12

General and of the Audit Officer concerned. He shall also be responsible for seeing that payments are made to persons entitled to receive them.” District Health Officer, Nowshera made payment of Rs. 4,871,000 on account of salaries to the staff previously appointed by PPHI whose diplomas/ certificates were declared as fake/bogus by Faculty of Paramedical and Allied Health Sciences Khyber Pakhtunkhwa after verification. Instead of taking legal action against the relevant staff, the DHO continued disbursement of their salaries till the date of audit i.e. August 2019. The irregularity occurred due to ignorance of government rules and regulations, which resulted in loss of Rs. 4.871 million to the Government. When pointed out in August 2019, the management stated that detailed reply would be furnished after arrival of DHO from leave. No reply was submitted till finalization of this report. Request for convening DAC meeting was made in September 2019, followed by reminders dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends recovery of Rs. 4,871,000 besides initiating action against the person(s) at fault. AIR Para No. 26 (2018-19)

2.5.2.3 Non recovery of unauthorized pay and allowances – Rs. 3.466 million According to recommendations of the inquiry committee vide No. 4723- 26 dated 26/10/2015, salary drawn fraudulently may be recovered and major penalty be imposed on the accused. District Education Officer (Female), Nowshera during the financial year 2018-19 did not recover salaries paid to a SST of GGMS, Shala Khel, Nowshera who was found guilty of submission of fake credentials in departmental inquiry conducted with the recommendation to “recover the salaries paid Rs. 3,466,431”. However the recovery was not made till date of audit i.e. August 2019.

Non recovery of salaries occurred due to weak internal control which resulted in loss to government. When pointed out in August 2019, the management did not reply. Request for convening DAC meeting was made in September 2019, followed by reminders dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends recovery and action against the person(s) at fault. AIR Para No. 01 (2018-19)

2.5.2.4 Irregular drawl of salaries through DDO – Rs. 1.071 million According to Para 4.6.3.1 of Accounting Policies and Procedure Manual, the normal method of payment of monthly salaries of all government employees shall be by credit transfer direct to a bank account nominated by the employee. DO Social Welfare Nowshera drew Rs. 1,071,451 on account of salaries of staff through DDO during 2018-19 instead of direct credit to bank accounts of the employees. Moreover, acquaintance roll as an acknowledgment of receipt of payment was not available on record. The lapse occurred due to non- observance of rules resulting in irregular payment of Rs. 1.071 million. When pointed out in October 2019, the management replied that detailed reply would be submitted after scrutiny of their record. However no reply was given. Request for convening DAC meeting was made in August 2019, followed by reminder dated 19.12.2019 which could be convened till finalization of this report. Audit recommends credit of salary through direct credit system and action against the person(s) at fault. AIR Para No. 01 (2018-19)

Procurement related irregularities

2.5.2.5 Irregular expenditure on purchase of medicine – Rs. 85.517 million According to clause-E of Director General Health, KP letter No. 884/DD(Preq/Drugs dated 13/07/2017, the purchasing entity shall submit quarterly reports regarding clinical efficacy of the Government approved brand of medicine and in case of failure disciplinary action may be initiated against the head of purchasing entity. And Clause-F, payment shall not be released to the firms without the submission of Contract Execution Certificate duly authenticated /signed by the MCC authority. District Health Officer, Nowshera incurred an expenditure of Rs. 85,517,110 on account of purchase of medicine for various health facilities during the financial year 2018-19 as per detail at Annex-3. The following irregularities were observed: 1. Payment was made to the firms without the submission of Contract Execution Certificate duly authenticated /signed by the MCC authority. 2. The local office failed to submit quarterly reports regarding clinical efficacy of the Government approved brand of medicine. 3. Payment was made without clearance of samples of medicines from Government Drug Testing Laboratory . 4. 10% performance guarantee amounting to Rs. 8,551,711 was not obtained from suppliers.

The lapse occurred due to non-observance of relevant rules which resulted in irregular purchase of medicines. When pointed out in July 2019, the management stated that detail reply would be furnished after arrival of DHO from leave. However, no reply was submitted till finalization of this report. Request for convening DAC meeting was made in September 2019, followed by reminders dated 19.12.2019 which could not be convened till finalization of this report.

Audit recommends inquiry and fixing responsibility against the person(s) at fault. AIR Para No. 01 (2018-19)

2.5.2.6 Irregular expenditure on installation of CCTV Cameras – Rs. 6.464 million According to Government of Khyber Pakhtunkhwa, Home and TA Department letter No. SO(security-II)/IID/GE.2018/E dated 10.07.2018, the competent authority has been pleased to allow hire/purchase of the CCTVs/Surveillance Cameras for most sensitive polling stations in the premises outside the schools, through the normal mode of procurement allowed as per law. Deputy Commissioner, Nowshera received an amount of Rs. 6,463,800 from Commissioner Peshawar Division vide cheque No. 27996751 dated 23.07.2018 during the financial year 2018-19 on account of installation of CCTV cameras in sensitive polling stations for holding of General Elections 2018. The expenditure was made from PTC fund and amount received for the purpose was lying unspent in the designated bank account till date of audit i.e. July, 2019. Moreover, inspection report of the installation of the cameras was not available on record. The irregularity occurred due to weak internal control resulting in misclassification of expenditure. When pointed out in July 2019, the management replied that detail reply would be furnished within two days. However, no reply was furnished. Request for convening DAC meeting was made in August 2019, followed by reminders dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends inquiry into the matter and fixing responsibility against the person(s) at fault. AIR Para No. 06 (2018-19)

2.5.2.7 Non supply of medicines – Rs. 6.415 million According to serial 22 of the terms and conditions of standard contract deed under MCC Rules, the supply of goods ordered under this agreement shall be completed within one month by the supplier after receipts of the supply orders from the purchasing entity. District Health Officer, Nowshera drew Rs. 6,415,090 on account of purchase of medicines during the financial year 2018-19. However, no supply was made till end of the financial year. Irregularity occurred due to weak internal control which resulted in unavailability of medicines worth Rs. 6.415 million in the health facilities. When pointed out in July 2019, the management stated that detailed reply would be furnished after arrival of DHO from leave. However, no reply was furnished till finalization of this report. Request for convening DAC meeting was made in August 2019, followed by reminder dated 19.12.2019 which could not be convened till finalization of this report. Audit suggests immediate supply of medicines besides action against person(s) at fault. AIR Para No. 09 (2018-19)

2.5.2.8 Wasteful expenditure on purchase of machinery & equipment – Rs. 7.99 million According to Rule 30 of KPPRA Rules-2014, each procuring entity shall plan its procurements with due consideration to transparency, economy, efficiency and timeliness, and shall ensure equal opportunities to all prospective bidders in accordance with section 22 of the Act.

The DHO Nowshera during the financial year 2018-19 incurred expenditures of Rs. 7,990,000 on procurement of an instrument “24 hours B.P

monitoring machine” at the rate of Rs. 235,000 per machine. However, audit observed that the actual price of the specified machinery on the manufacturer website was reflected as $99-149 (Rs. 15,000 to 22,946 @ Rs. 154/dollar). Moreover, the purchased machines were lying un-used. The irregularity occurred due to weak internal controls which resulted in wasteful expenditures. When pointed out in July 2019, the management stated that detailed reply would be furnished after arrival of DHO from leave. Request for convening DAC meeting was made in August 2019, followed by reminders dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends inquiry and action against the person(s) at fault. AIR Para No. 15 (2018-19)

2.5.2.9 Non-supply of machinery and equipment – Rs. 1.807 million According to CTR 290, no money shall be drawn from the treasury unless it is required for immediate disbursement. It is not permissible to draw money from the treasury in anticipation of demands or to prevent the lapse of budget grants. DHO Nowshera during the financial year 2018-19 drew Rs. 1,807,102 from government treasury and made payment to various suppliers. Audit observed items valuing Rs. 1,807,102 were not supplied till date of audit i.e. July 2019. Funds were drawn on fake bills from government treasury and fake certificates regarding receipt of machinery & equipment were recorded on bills. Furthermore, fake entries in stock register were also made. Machinery and equipment were not supplied within prescribed time resulting in lack of relevant apparatus in the health facilities. When pointed out in July 2019, the management stated that detailed reply would be furnished after arrival of DHO from leave. No reply was provided till finalization of this report.

Request for convening DAC meeting was made in August 2019, followed by reminders dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends completion of supply besides imposition of penalties against the suppliers. AIR Para No. 19 (2018-19)

2.5.2.10 Surrender of funds on account of plant & machinery – Rs. 9.828 million Treasury Rule 290 provides that no money shall be drawn from the treasury unless it is required for immediate disbursement. It is not permissible to draw money from the treasury in anticipation of demands or to prevent the lapse of budget grants. District Health Officer Nowshera during the financial year 2018-19 issued supply order vide No.13332-38/DHO NSR Dated 19-12-2017 under Provincial ADP 2017-18 for supply of equipment “Mobile C-ARM Image Intensifier Model 3G Spinal Make GEMSS Korea” @ Rs. 9,828,000. However, the firm failed to make supply of the machinery & equipment. DHO Nowshera surrendered the amount vide cheque No. 51174243 dated 23-7-2019 to government treasury without forfeiture of 2% call deposit and bank guarantee of the supplier besides blacklisting of the firm. Surrender of funds occurred due to weak internal controls which resulted in non-provision of machinery in the health facilities. When pointed out in July 2019, the management stated that detailed reply would be furnished after arrival of DHO from leave. No reply was provided till finalization Request for convening DAC meeting was made in August 2019, followed by reminder dated 19.12.2019 which could not be convened till finalization of this report.

Audit recommends supply of equipment at the risk & cost of the defaulted firm and imposition of penalty for non-supply of item within stipulated period besides blacklisting the firm. AIR Para No. 24 (2018-19)

2.5.2.11 Irregular expenditure on installation of solar panels –Rs. 4.865 million According to Rule 30 of KPPRA Rules-2014, each procuring entity shall plan its procurements with due consideration to transparency, economy, efficiency and timeliness, and shall ensure equal opportunities to all prospective bidders in accordance with section 22 of the Act. DEO (Male and Female) Nowshera during the financial year 2018-19 transferred District ADP fund Rs. 4,685,000 and Rs. 1,230,000 respectively to PTC accounts of various Middle & High Schools on account of installation of solar panels during the financial year 2018-19. However, audit observed that the fund was not utilized through a firm/contractor specialized under relevant category licensed by PEC (Pakistan Engineering Council). Furthermore, utilization/progress report of the fund and monitoring report was also not available on record. The irregularity occurred due to weak financial control which resulted in irregular expenditure of Rs. 4.865 million. When pointed out in August 2019, the management did not reply. Request for convening DAC meeting was made in September 2019, followed by reminder dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends inquiry and action against the person(s) at fault. AIR Para No. 07&09 (2018-19)

Management of Accounts with Commercial banks

2.5.2.12 Non-deposit of bank profit into government treasury – Rs. 2.451 million According to Government of KP, Finance department vide No.2/3.(F/L)/FD/2007-08/Vol-IX dated 16/03/2018 “Finance Department has allowed/ sanctioned Bank account in the commercial bank for various Departments/Autonomous/Semi-Autonomous Bodies/Corporations in Khyber Pakhtunkhwa from time to time for particular and specific purposes”. It was also instructed vide above referred letter that such accounts be converted to PLS mode and the profit earned be deposited in Government Treasury. Deputy Commissioner, Nowshera during the financial year 2018-19 did not deposit bank profit of Rs. 2,451,653 into government treasury instead was credited to the designated bank accounts during the financial year 2018-19 as per detail at Annex-4. Non-depositing of bank profit into government treasury occurred due to weak financial control resulting loss to public exchequer. When pointed out in July 2018, the management replied that detail reply would be furnished within two days. However, no reply was furnished. Request for convening DAC meeting was made in August 2019, followed by reminder dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends depositing the profit in to Government treasury. AIR Para No. 04 (2018-19)

2.5.3. Value for money 2.5.3.1. Loss due to inordinate delay in payment of Land acquired for extension of RHC Akbarpura -Rs. 7.172 million According to Supreme Court letter No. C.A.77-P/2018-SCJ dated 20/4/2019 and The Directions Passed on 26.11.2018 by the Supreme Court, “It has been noted in various orders passed by this court that the unexplainable delay caused in filing of petition or appeal before this Court, the Government should take action against the person who is responsible in delaying the matter. In the present case also the petitioner should take action against the officials of the Revenue as well as of the Health Department, who are found responsible in causing delay in filing of this appeal before this Court and if any monitory loss is caused to the government, the same should also be recovered from them.”

District Health Officer Nowshera during the financial year 2018-19 acquired land measuring six (06) Kanals @ of Rs. 3,277.41 per marla, with total amount of Rs. 393,289 for extension of Rural Health Centre (RHC) Akbarpura, awarded on 23/9/2006. However the local office failed to make payment to the owner of land. The land owner filled a petition against the department in the court of law. The court decided the case in the favour of land owner and ordered for payment @ Rs. 50,000 per marla in addition to 15% compulsory charges and 6% simple interest making a total of Rs. 60,500 per marla as detailed below: (Amount in Rs.)

Status Total Marlas Rate Difference in Rate Total Loss Present 120 50,000 46,722.41 5,606,711 Previous 120 3,277/41 Compulsory acquisition charges (6,000,000*15%) 900,000 Simple Interest @ 6% (6,000,000*6%) 360,000 Cost of Fruit = (247,230*6%) =247,230+14,834 262,064 Cost of firewood (41,155*6%) =41,155+2,469 43,624 Total Loss sustained by Government due to non-payment in time and the case was 7,172,399 time barred = Rs Afterwards, Court also dismissed the appeal dated 14.12.2017 vide R.F.A No. 196-P/2016 of the department which resulted in total loss of Rs. 7,172,399 to the government.

The lapse occurred due to weak administrative and financial management, which resulted in loss to public exchequer. When pointed out in July 2019, the management stated that detail reply would be furnished after arrival of DHO from leave. However, no reply was provided till finalization of this report. Request for convening DAC meeting was made in September 2019, followed by reminder dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends inquiry for delaying the payment and action against the person(s) at fault. AIR Para No. 21 (2018-19) 2.5.3.2. Non-functional BHU due to non-payment of cost of land – Rs. 30.598 million

Section 41 of Local Government Act 2013 provides, “every official or servant of a local government, every member of a local council, and every person charged with administration and management of property of a local Government shall be personally responsible for any loss or waste, financial or otherwise, of any property belonging to a local Government which is a direct consequence of decisions made by him personally or under his directions in violation of this Act or any other law for the time being in force or which accrues Khyber Pakhtunkhwa Local Government Act, 2013 as a result of his negligence or misconduct, and shall be liable to pay such surcharge as may be determined by the respective Accounts Committee and such amount shall be recoverable as arrears of land revenue. District Health Officer Nowshera failed to functionalize the newly constructed building of BHU Zara Maina which was constructed with cost of Rs. 30,598,000 (26.521+4.077 million) in June 2014 after proper handing and taken over. The building was immediately sealed by owner of the land after completion of construction due to non-payment of Rs. 1,004,085 as cost of land by the department to the land owner.

The irregularity occurred due to weak administrative and financial management, which resulted in loss to Government. When pointed out in July 2019, the management stated that detailed reply would be furnished after arrival of DHO from leave. However, no reply was provided till finalization of this report. Request for convening DAC meeting was made in September 2019, followed by reminders dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends inquiry and resolution of the dispute. AIR Para No. 25 (2018-19)

2.5.4. Others 2.5.4.1. Non deposit of domicile fee – Rs. 2.014 million According to serial No. 10 of the Government of Khyber Pakhtunkhwa, Finance Department letter No. BO.I/FD/5-8/2018-19 dated 29.10.2018, “No department shall retain receipts in bank account, and the department must remit all receipts to provincial account forthwith where departments/facilities have been specifically permitted under some statute/Act”. Deputy Commissioner Nowshera during the financial year 2018-19 retained the accumulated receipts of Rs. 2,013,825 on account of domicile form fee in designated bank account NBP Nowshera account No. 4078472110 instead of depositing into government treasury. The irregularity occurred due to weak financial control resulting in non- deposit of Rs. 2.014 million into government treasury When pointed out in July 2018, the management replied that detail reply would be furnished within two days. However, no reply was furnished. Request for convening DAC meeting was made in August 2019, followed by reminder dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends deposit of receipt into Government treasury under intimation to Audit. AIR Para No. 05 (2018-19)

2.5.4.2. Irregular release on account of repair of PESCO electricity transformers- Rs. 3.602 million According to the Abridge Condition under the WAPDA Act, 1958, printed on every application form of electricity service connection, before any electrical wiring or energy consuming apparatus is connected to the authorities mains, the same shall be subject to inspection and testing by the authority and the whole of the service line, together with any wire meters and other apparatus installed on the premises of the consumer shall be property of the Authority. Moreover, the consumer shall be solely responsible for and shall pay for any loss 25

of or damage to any electric supply lines, main fuses meters and /or other apparatus belonging to the authority on the consumer premises whether caused maliciously or through culpable negligence or default on the part of the consumer or any of his employees or whether arising out, theft or any other cause beyond the control of the authority, always accepting reasonable wear and tear and loss or damages. Deputy Commissioner Nowshera during the financial year 2018-19 released Rs. 2.413 million to TMA Nowshera and Rs. 1.207 million to TMA Pabbi for repair of PESCO electricity transformers in various UCs out of Block allocation schemes provided under Special Package. Audit observed that repair of transformers was the responsibility of WAPDA/PESCO after their testing at their work shop. The repair of these transformers in private workshops was unauthorized and violation of abridge condition of WAPDA Act 1958. The repair cost was also liability of PESCO if the cause of damage of transformers was not due to fault of the consumers. The irregularity occurred due to weak administrative control resulting in irregular payment of Rs. 3.602 million. When pointed out in July 2019, the management replied that detail reply would be furnished within two days. However, no reply was furnished. Request for convening DAC meeting was made in August 2019, followed by reminder dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends inquiry besides fixing responsibility on the person (s) at fault. AIR Para No. 07 (2018-19) 2.5.4.3. Unjustified and irregular distribution of Conditional Grant – Rs. 81.346 million

According to Para 208 of treasury rules, Finance Department shall release conditional grants to the spending entity, if certificate is furnished that previously drawn grants were spent in accordance with conditions attached to the grant.

According to Rule 30 of KPPRA Rules-2014, each procuring entity shall plan its procurements with due consideration to transparency, economy, efficiency and timeliness, and shall ensure equal opportunities to all prospective bidders in accordance with section 22 of the Act. District Education Office, Nowshera released Conditional Grant Rs. 81,346,000 to various PTC accounts for provision of missing facilities during 2018-19. Audit is of the view that conditional grants provided previously were still unutilized and parked in the accounts of PTCs. Moreover, utilization certificate of the funds according to the conditions attached was not furnished to AG/DAO and Finance Department rendering further releases of funds unauthorized and irregular. It was also observed that funds were transferred without need assessment as evident from GMS Dag Ismail Khel who returned the fund worth Rs. 872,180 with the plea that funds were not required by the school. Similarly, an amount of Rs. 2,314,000 was transferred to the PTC account of GHS Pabbi from District ADP in addition to PTC funds of Rs. 310,000 which were not utilized till the date of Audit i.e. July 2019. The irregularity occurred due to weak financial management, resulting in distribution of funds to various schools where they were not required. When pointed out in August 2019, the management did not reply. Request for convening DAC meeting was made in September 2019, followed by reminders dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends rationalization of funds distribution in future. AIR Para No. 05 & 08 (2018-19)

2.5.4.4. Non-awarding of scholarship to students – Rs. 5.00 million CTR 290 provides that no money shall be drawn from the treasury unless it is required for immediate disbursement. It is not permissible to draw money from the treasury in anticipation of demands or to prevent the lapse of budget grants.

DEO (Male), Nowshera transferred Rs. 5,000,000 on account of scholar ship to various middle and high schools for boys and girls of District Nowshera out of District ADP during the financial year 2018-19. However, the fund was not distributed among the position holders till the date of audit i.e. August 2019. The irregularity occurred due to weak financial control which resulted in non-awarding the scholarships for the deserving students. When pointed out in August 2019, the management did not reply. Request for convening DAC meeting was made in September 2019, followed by reminder dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends distribution of scholarship amongst deserving students. AIR Para No. 03 (2018-19)

2.5.4.5. Less recovery of Girls Guide fund – Rs. 1.502 million

According to Provincial Commissioner Pakistan Girls Guides Association Khyber Pakhtunkhwa Peshawar office letter No. 690-PGGA/K.P.K. dated 23-02- 2010, “Girls Guides per head fee was increased from Rs 03 to Rs 12 with effect from July 2010”. District Education Officer, Female Nowshera collected Girls Guide Fund @ Rs. 03 instead of Rs. 12 per student with effect from July 2010 which resulted in less collection of funds amounting to Rs. 1,502,312 (26,827 x 7 x 8). The less collection of fee occurred due to weak internal control, which resulted in less recovery of Rs. 1.502 million. When pointed out in September, 2019, the management did not reply. Request for convening DAC meeting was made in September 2019, followed by reminder dated 19.12.2019 which could not be convened till finalization of this report.

Audit recommends recovery of less collection of Rs. 1,502,312 and deposit to the quarter concerned. AIR Para No. 07 (2018-19)

2.5.4.6. Overpayment due to including General Sales Tax in cost – Rs. 4.031 million

According to Government of Pakistan (Sales tax and Federal Excise Wing), Regional Tax Office Peshawar No. ST(tech)/Misc. Pur. 2007-4030 dated 17/09/2008, the Federal Government vide S.No. 52A of table-1 of the 6th schedule to the Sales Tax Act 1990, has exempted goods from sales tax supplied to hospitals by the Federal Government or Provincial Government.

DHO Nowshera made payment to various suppliers on account of purchase of machinery and equipment during 2018-19. The fund was received from Provincial Government during 2017-18 and was transferred to designated bank account of DHO. Audit observed that various suppliers included sales tax @ 17% in their bidding document, however, submitted tax exemptions at the time of payment. When exemption of sales tax was already available for the items to be supplied then why it was included in the cost by the suppliers. Unauthorized inclusion of sales tax resulted in overpayment of Rs. 4,031,117. Detail is given at Annex-5.

Overpayment occurred due to weak internal control which resulted in loss to government.

When pointed out in July 2019, the management stated that detailed reply would be furnished after arrival of DHO from leave. However, no reply was provided. Request for convening DAC meeting was made in August 2019, followed by reminders dated 19.12.2019 which could not be convened till finalization of this report.

Audit recommends recovery besides action against the person(s) at fault.

AIR Para No. 17 (2018-19) 29

2.5.4.7. Overpayment on account of hiring of vehicles for holding population census – Rs. 2.869 million According to Rule 74 (2) (a) of the Khyber Pakhtunkhwa District or City District Governments Budget Rules 2016, each head of offices is responsible for enforcing financial order and strict economy at every step. He is responsible for observance of all relevant financial rules and regulations both by his own office and by sub-ordinate disbursing officers. Deputy Commissioner Nowshera during the financial year 2018-19 overpaid Rs. 2,869,000 on account of allowing excess rate of Rs. 4,500 and Rs. 4,000 per vehicle per day However, the District Police Officer, Nowshera paid Rs. 3,500 per vehicle per day for conducting population census during the financial year 2018-19. Detail of overpayment is given below: (Amount in Rs.)

Hiring Charges Hiring Charges per No. of Tehsil per vehicle per day vehicle per day by Difference Overpayment days by DC DPO Pabbi 4,500 3,500 1,000 1,475 1,475,000 4,500 3,500 1,000 1,271 1,271,000 4,000 3,500 500 246 123,000 Total 2,869,000 The overpayment occurred due to weak financial control which resulted in loss of Rs. 2.869 million to the government. When pointed out in July 2019, the management replied that detail reply would be furnished within two days. However, no reply was furnished. Request for convening DAC meeting was made in August 2019, followed by reminders dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends recovery of the overpayment and action against the person(s) at fault. AIR Para No. 08 (2018-19)

Chapter 3 Tehsil Municipal Administration 3.1 Introduction District Nowshera has three Tehsils i.e. Nowshera, Pabbi and Jehangira. The office of a Tehsil Municipal Administration is managed by the Tehsil Municipal Officer. He is assisted by a Tehsil Officer (Finance), Tehsil Officer (Regulation) and Tehsil Officer (Infrastructure). According to section 22 of Local Government Act, 2013 the functions and powers of TMAs are briefly given as under. i. Monitoring and supervising the performance of functionaries of Government offices located in the Tehsil ii. Land management in the Tehsil, provision of municipal services, execution and management of development plans for improvement of municipal services and infrastructure iii. Enforcing municipal laws, rules and bye-laws, Preventing and removing encroachments, regulate affixing of sign-boards and advertisements iv. Financial management of the Tehsil such as, Preparation of budget and annual municipal development programmes, collection of revenue such as taxes, penalties, fines etc. manage municipal properties, assets and funds, and liaise with the district government in all these matters v. Maintaining a comprehensive data base and information system on services in the Tehsil municipal record and archives and provide public access to it on nominal charges vi. Organizing sports, cultural, recreational events, fairs, cattle fairs and cattle markets vii. Co-ordinate and support municipal functions amongst village and neighborhood councils viii. Regulate markets and services, issue licenses, permits, grant permissions and impose penalties for violation thereof. 31

Detail of audit planned formations expenditure and receipts:

(Rs. in million)

Revenue Sr Total Expenditure audited /Receipts Description Audited No Nos FY 2018-19 audited FY 2018-19 1 Formations 3 3 630.308 285.633 Total 3 3 630.308 285.633 3.2 Comments on Budget and Accounts (Variance Analysis) (Rs. in million) TMAs

2018-19 Budget Actual Expenditure/Receipts Excess/(Saving) %age

Salary 329.154 312.031 (17.123) 5.202124

Non salary 74.26 52.963 (21.297) 28.67897

Development 416.98 265.314 (151.666) 36.37249

Total 820.39 630.308 (190.086) 23.17009 Receipts 383.615 285.633 97.982 25.54175

The savings of Rs. 190.086 million indicates weakness in the capacity of TMAs to utilize the allocated budget.

Expenditure 2018-19

(Rs. in million)

3.3 Classified Summary of Audit Observations Audit observations amounting to Rs. 58.253 million were raised in this audit report. This amount also includes recoverable of Rs. 34.291 million as pointed out by the audit. Summary of the audit observations classified by nature is as under: (Amount in Rs.) Sr. No. Classification Amount 1 Irregularities - A Procurement related irregularities 30.16 2 Others 28.093 Total 58.253

3.4 Comments on the status of compliance with Tehsil Accounts Committee Directives The audit reports pertaining to following years have been submitted to the Governor of Khyber Pakhtunkhwa. Detail of TAC meetings are given below:

Sr. No. Audit Year TAC meeting 1. 2002-03 N/A 2. 2003-04 N/A 3. 2005-06 N/A 4. 2006-07 N/A 5. 2007-08 N/A 6. 2008-09 N/A 7. 2009-10 N/A 8. 2010-11 N/A 9 2011-12 N/A 10 2012-13 Not convened 11 2013-14 Not Convened 12 2016-17 Not Convened 13 2017-18 Not Convened

3.5. AUDIT PARAS 3.5.1. Irregularities Procurement related irregularities 3.5.1.1. Overpayment due to allowing higher rate of Common Material for filling – Rs. 3.660 million According to Market Rate Analysis (MRS 2017), Chapter 03, Item Code (03-61-c), “Formation of embankment from borrow excavation in common materials including compaction by power roller” was required to be used for filling @ Rs. 724.45/M3. Tehsil Municipal Officer Pabbi during the financial year 2018-19 overpaid Rs. 3,660,123 to contractors as per detail below:

Description Quantity Amount in (Rs) Payment made @ Rs 1,127.50/M3 10,236,944 9,079.33 M3 Payable @ Rs 724.45/M3 6,577,520 Difference 3,659,424 Audit is of opinion that overpayment was made to contractor due to allowing wrong item rate Rs. 1,127.50/M3 for “Structural Backfill using granular materials brought from outside” instead of the admissible item @ Rs. 724.45/M3 as per detail at Annex-6. Overpayment occurred due to weak financial management which resulted in loss to Government. When pointed out in November, 2019, the management stated that detail reply would be furnished after consulting the record. Reply was not provided till finalization of this report. Request for convening DAC meeting was made in November 2019, followed by reminder dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends recovery and action against the person(s) at fault. AIR Para No. 19 (2018-19)

3.5.1.2. Unauthentic and un-justified expenditure on repair of transformers – Rs. 20.0 million According to SOPs for execution of repair of transformers Scheme, “On receipt of written report from MPA/District member regarding a damage transformer the representative of AD&PESCO will personally inspect the transformer and will write the detail of transformer i.e. Make, Serial no, PO No, Date and Year of manufacturing location capacity and fault in separate register to be maintained for this purpose. And after repair the transformer would be checked by the committee including representative of PESCO, AD & Zilla council member concerned regarding all the tests and ensure the quality of repair of transformer. Tehsil Municipal Officer, Nowshera awarded the scheme “Repair of transformers in different UCs of Rashakai, Bara Sharif Pir Sabak etc” with estimated cost of Rs. 20,000,000 to M/S High Power Transformer Reclamation Workshop during financial years 2017-18 & 2018-19. The following irregularities were noticed. i. Written report from MPA/District Member District Council member regarding a damage transformer was not available on record. ii. Report regarding inspection by AD&PESCO of the transformer and the detail of transformer i.e. make, serial no, PO No date and year of manufacturing, location, capacity and fault in separate register was not maintained. iii. After repair the transformer was not checked and passed by the technical committee comprising of representative of PESCO, AD & District Council member concerned. iv. The repair was done neither through M&T Lab of PESCO, nor through authorized/approved workshops of PESCO. v. The repaired transformers were not re-examined by M&T Lab before installation.

Irregular expenditures on account of repair of transformers occurred due to non-observance of Government Rules resulting in loss to public exchequer. When pointed out in November, 2019, the management did not respond to the audit observation. Request for convening DAC meeting was made in November 2019, followed by reminder dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends inquiry into the matter for fixing responsibility and action against the person(s) at fault. AIR Para No.14 (2018-19) 3.5.1.3. Irregular award of work to ineligible contractor – Rs. 6.500 million According to clauses of the NIT and agreement the bidder/prospective contractor was required to be registered and enlisted with the PEC (Pakistan Engineering Council) and LCB KP (Local Council Board Khyber Pakhtunkhwa). The TMO TMA Jehangira during the financial year 2018-19 awarded following works amounting to Rs. 6.500 million to a contractor who was neither registered with PEC nor with LCB under the relevant category. Detail is below: (Rs. in million)

S. Name of scheme Estimated Cost No Pavement of street, culvert, construction of janazgah, Hand/Pressure 1 3.00 Pumps at UC Mandoori Package-I Pavement of street, culvert, construction of janazgah, Hand/Pressure 2 3.50 Pumps at UC Mandoori Package-3 Total 6.500 Irregular award of work to ineligible contractor occurred due to non- observance of rules. When pointed out in November, 2019, the management did not respond to the audit observation.

Request for convening DAC meeting was made in November 2019, followed by reminder dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends inquiry and fixing responsibility against the person(s) at fault. AIR Para No.01 (2018-19)

3.5.2. Others 3.5.2.1. Non recovery of contractual amount and income tax – Rs. 1.447 million According to Rule 51 sub rule (1) of the TMA Budget Rules 2016, the primary obligation of the TO (Regulation) shall be to ensure that all revenue due is claimed, realized and credited immediately into the Tehsil Fund under the proper receipt head. According to section 236-A of Income Tax Ordinance, any person making sale by public auction (or auction by a tender), of any property or goods belonging to the government, local government, any authority, a company etc. shall collect advance tax computed on the basis of sales price of the such property @10% of the gross sale of any property or goods sold by auction Tehsil Municipal Officer, Nowshera during the financial year 2018-19 less recovered Rs. 1,447,000 from contractors as per detail below: (Amount in Rupees) Particulars Amount due Amount recovered Difference Cattle fare 3,860,000 2,699,000 1,161,000 Rashakai Income tax@10% 386,000 100,000 286,000 Total 1,447,000 Less recovery occurred due to weak internal control, which resulted in loss to the Government. When pointed out in October 2019, the management stated that the matter was under process in Civil Court and progress would be shown to audit after the court decision. However, no progress was intimated till finalization of this report. Request for convening DAC meeting was made in November 2019, followed by reminder dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends recovery and action against the person(s) at fault. AIR Para No. 01 (2018-19)

3.5.2.2. Loss due to non-deduction of income tax from contractors – Rs. 10.340 million According to section 236-A of Income Tax Ordinance, any person making sale by public auction (or auction by a tender), of any property or goods belonging to the government, local government, any authority, a company etc. shall collect advance tax computed on the basis of sales price of the such property @10% of the gross sale of any property or goods sold by auction. Tehsil Municipal Officer, Jehangira during the financial year 2018-19 failed to deduct and deposit withholding tax at the rate of 10% of the bid value of the receipts from the TMA contractors as per detail below: -

Income tax (Rs) Default surcharge (Rs) Total (Rs) 9,417,300 922,707 10,340,007

Loss occurred due to weak internal control which resulted in loss to government. When pointed out in October 2019, the management did not reply. Request for convening DAC meeting was made in November 2019, followed by reminder dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends recovery and fixing responsibility against the person(s) at fault. AIR Para No. 02 (2018-19) 3.5.2.3. Non-recovery on account of Water Charges – Rs. 1.769 million According to Rule 51 sub rule (1) of the TMA Budget Rules 2016, the primary obligation of the TO (Regulation) shall be to ensure that all revenue due is claimed, realized and credited immediately into the Tehsil Fund under the proper receipt head. Tehsil Municipal Officer, Nowshera during the financial year 2018-19 failed to recover Rs. 1,768,950 on account of water charges from 2,022 consumers accumulated up to 30.06.2019. Detail is given below:

Total arrear as on 30-06-2018 Rs 667,900 Recoverable/ due for 2018-19 Rs 3,639,600 Total recoverable till June, 2019 Rs 4,307,500 Recovered during 2018-19 Rs 2,538,550 Outstanding as on 30.06.2019 Rs 1,768,950 Audit observed that non recovery occurred due to weak internal control which resulted in loss to government. When pointed out in October 2019, the management stated that the concerned staff has been strictly directed to ensure the recovery of the outstanding arrear. Reply is not convincing as concerned staff failed to recover outstanding arrears. Request for convening DAC meeting was made in November 2019, followed by reminders dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends recovery of outstanding water charges. AIR Para No. 03 (2018-19) 3.5.2.4. Non-imposition of penalty for non-completion of works – Rs. 2.800 million According to Clause-2 of the terms and condition of the contract agreement, a penalty up to 10% of the estimated cost should be imposed on contractors who fail to complete the work in due time. The Tehsil Municipal Officer, TMA Nowshera awarded contracts of ten schemes for Rs 23,000,000 to various contractors during the financial year 2018- 19. However, the schemes were not completed by the contractors within the stipulated period. Therefore, penalty of Rs 2,800,000 @10% against the bid cost of the works was required to be imposed & recovered from contractors as per detail at Annex-7. Non-imposition of penalty occurred due to weak internal control, which resulted loss to public exchequer.

The irregularity was pointed out in October, 2019. The management stated that notices would be issued to the contractors concerned for recovery and progress would be shown to audit. However, no progress was intimated till finalization of this report. Request for convening DAC meeting was made in November 2019, followed by reminders dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends imposition and recovery of penalty and action against the person(s) at fault. AIR Para No. 02 (2018-19) 3.5.2.5. Non recovery of annual renewal fee – Rs. 2.195 million According to TMA notification no. 220/TOR/TMA/NSR dated 31/7/2006 rate of fee on CNG and petrol pumps is 15,000/-per annum. Whereas, rate of fee on mobile towers and marble factories is Rs 10,000 per annum. Tehsil Municipal Officer, TMA Jehangira during the financial year 2018- 19 failed to recover Rs 2,245,000 on account of annual fee from the owners of CNG, petrol pumps & marble chips/others factories for the year 2018-19 as per detail below:

Rate S. No Particular Number Amount (Rs.) (Rs.) 1 CNG & Fuel station 15,000 15 225,000 2 Marble & chips factories 10,000 197 1970000 Total 2,195,000

Non recovery of fee occurred due to weak internal financial control which resulted in loss to the authority. When pointed out in October 2019, the management did not furnish reply. Request for convening DAC meeting was made in November 2019, followed by reminder dated 19.12.2019 which could not be convened till finalization of this report.

Audit recommends recovery and fixing responsibility against the person(s) at fault. AIR Para No. 03 (2018-19) 3.5.2.6. Non-recovery of outstanding Government dues – Rs. 2.615 million and non-recovery of tax –Rs. 1.647 million According to Rule 51 of TMA Budget Rules 2016, the primary obligation of TO(R) shall be to ensured that all revenue due is claimed, realized and credited immediately into the Tehsil Fund under proper head of account. According to Finance Act 2013, rate of withholding tax collection under section 236A on sale of property which includes awarding of any lease and award of contract through auction has been enhanced from 5% to 10% of the bid amount/sale price w.e.f. 01.07.2013. TMO, Pabbi awarded different contracts of receipt / fee collection for Rs. 19,467,065 during the financial year 2018-19. An amount of Rs. 16,852,008 was recovered from the contractors while Rs. 2,615,057 was still outstanding against the contractors. Moreover, withholding tax amounting to Rs. 1,946,706 was required to be recovered from the contractors but only Rs. 299,903 was recovered and Rs. 1,646,803 was outstanding as per detail at Annex-8. Non recovery of dues and tax occurred due to weak financial management which resulted in loss to the government. When pointed out in October 2019, the management did not furnish reply. Request for convening DAC meeting was made in November 2019, followed by reminder dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends recovery and fixing responsibility on the person(s) at fault. AIR Para No. 10 (2018-19)

3.5.2.7. Non recovery of Sales tax on construction and construction services – Rs. 3.715 million According to Khyber Pakhtunkhwa Finance Act, 2013 S.No 30-A and 30 second schedule, sales tax on construction and contracting services, the rate of sales tax on projects less than 50 million are taxable @ 5% without input adjustment. Tehsil Municipal Officer, Jehangira incurred expenditure of Rs. 74,299,512 on various developmental works during 2018-19. However, the sales tax on construction amounting to Rs. 3,714,975 was not deduced from contractors. Non recovery of tax occurred due to weak financial management which resulted in loss to the government. When pointed out in October 2019, the management did not furnish reply. Request for convening DAC meeting was made in November 2019, followed by reminder dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends recovery of tax and action against the person(s) at fault. AIR Para No. 04 (2018-19) 3.5.2.8. Non recovery of sales tax on procurement of goods – Rs. 1.564 million Sales tax @ 17% of the gross bill is required to be deducted at source from the unregistered firms in accordance to the Sales Tax Act 1990. Tehsil Municipal Officer, Pabbi incurred expenditure on procurement of PVC Pipe and Pressure Pumps in various developmental works during 2018-19 but did not deduct sales tax amounting to Rs. 1,564,302 from the suppliers/ contractors detail at Annex-9. Non recovery of tax occurred due to weak financial management which resulted in loss to government exchequer.

When pointed out in October 2019, the management did not furnish reply. Request for convening DAC meeting was made in November 2019, followed by reminder dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends recovery of sales tax besides fixing responsibility on the person(s) at fault. AIR Para No. 05 (2018-19)

Chapter 4 AD LGE & RDD 4.1 Introduction Assistant Director Local Government, Election and Rural Development Department in District Nowshera have 153 VCs/NCs. Each VC/NC has a Secretary. Assistant Director Local Government Election & Rural Development Department is Drawing and Disbursing Officer (DDO) for his office and PAO for VCs/NCs of the District Nowshera. According to section 29 of the Khyber Pakhtunkhwa Local Government Act 2013 the authority and responsibilities of the District Government have been given as under: Functions and Powers of Assistant Director, LGE&RDD include. i. Providing secretarial support to the Council, matters relating to Local Government Commission ii. Coordination and supervision of village and neighborhood councils iii. Matters related to local taxes, grants, budget of village and neighborhood councils iv. Coordination of activities relating to local council elections, population census and surveys in the district v. Rural Development Works including water supply, rural access roads, embankment and drainage works vi. Overseeing registration of births, deaths and marriages in village and neighborhood councils vii. Review, evaluation and assessment of local government system, processes and procedures in the district particularly at the village and neighborhood level viii. Collection, compilation and dissemination of primary data Training and research in the areas of local governance

Functions and Powers of the Village Council or Neighborhood Council include: i. Monitoring and supervision of the performance of functionaries of all government offices located in the area of the respective village council or neighborhood council, including education, health, public health engineering, agriculture, livestock, police and revenue, and hold them accountable by making inquiries and reports to the Tehsil municipal administration, district government or, as the case may be, the Government for consideration and action; ii. Providing effective forum for out of court amicable settlement of disputes and, for this purpose, constitute panels of members as conciliators; iii. Registration of births, deaths and marriages; iv. Implementation and monitoring of village level development works; v. Improving water supply sources, maintain water supply distribution system and take measures to prevent contamination of water; vi. Maintenance of village level infrastructure, footpaths, tracks, streets, playgrounds, graveyards, funeral places, eid-gah, parks, public open spaces and community centers vii. Identifying development needs of the area for use by municipal administration and district government in prioritizing development plans; viii. Making arrangements for sanitation, cleanliness, disposal of garbage and carcasses, drainage and sewerage system; ix. Displaying land transactions in the area for public information; x. Mobilizing community for maintaining public ways, public streets, culverts, bridges and public buildings, de-silting of canals and other development activities; xi. Organizing cattle fairs and agriculture produce markets; xii. Organizing sports teams, cultural and recreational activities; xiii. Organizing watch and ward in the area; xiv. Promoting plantation of trees, landscaping and beautification of public places; xv. Regulating grazing areas, establish cattle ponds and provide protection against stray animals and animal trespass;

xvi. Considering and approving annual budget presented by the respective Nazim, village council or neighborhood council; xvii. Facilitating formation of voluntary organizations for assistance in functions assigned to it; xviii. Facilitating the formation of co-operatives for improving economic returns and reduction of poverty; xix. Electing an Accounts Committee and review its recommendations on the annual statement of accounts and audit reports; and xx. Reporting cases of handicapped, destitute and of extreme poverty to district government. Detail of audit planned formations expenditure and receipts: (Rs. in million) Expenditure Revenue Sr Total Description Audited audited FY /Receipts audited No Nos 2018-19 FY 2018-19 1 Formations 154 16 111.532 NA Total 154 16 111.532 NA

4.2 Comments on Budget and Accounts (Variance Analysis) (Rs in million)

AD LGE&RDD

2018-19 Budget Actual Expenditure/ Receipts Excess/(Saving) %age Salary 113.127 86.649 26.478 23.405 Non salary 3.503 1.36 2.143 61.176 Development 292.938 37.263 255.675 87.279

Total 409.568 125.272 284.296 69.414

The savings of Rs. 255.675 million indicates weakness in the capacity of AD, LGE&RDD to utilize the allocated budget.

(Rs in million)

4.3 Classified Summary of Audit Observations Audit observations amounting to Rs. 39.786 million were raised in this audit report. This amount also includes recoverable of Rs. 39.786 million as pointed out by the audit. Summary of the audit observations classified by nature is as under: (Amount in Rs. ) Sr. No. Classification Amount 1 Irregularities A Management of Accounts with Commercial Banks 25.051 2 Others 14.735 Total 39.786

4.4 Comments on the status of compliance with Village/Neighborhood Accounts Committee Directives The audit reports pertaining to following years have been submitted to the Governor of Khyber Pakhtunkhwa. Detail of NAC/VAC meetings are given below:

Sr. No. Audit Year VAC/NAC meeting 1. 2002-03 N/A 2. 2003-04 N/A 3. 2005-06 N/A 4. 2006-07 N/A 5. 2007-08 N/A 6. 2008-09 N/A 7. 2009-10 N/A 8. 2010-11 N/A 9 2011-12 N/A 10 2012-13 N/A 11 2013-14 Not Convened 12 2016-17 Not Convened 13 2017-18 Not Convened 14 2018-19 Not Convened

4.4.1 AUDIT PARAS 4.5.1. Irregularities Management of Accounts with commercial banks 4.5.1.1. Non-deposit of bank profit into government treasury – Rs. 25.051 million According to Finance Department Khyber Pakhtunkhwa Peshawar letter No. 2/3-(F/L)/FD/2007-08/vol-IX dated 10.02.2014 Finance Department has allowed sanction of bank accounts in commercial banks for various departments/autonomous/corporation in KP. Now such accounts may be converted into PLS mode and profit earned may be deposited into government treasury under the relevant head of account not later than a week when declared by the bank. Secretaries Village/Neighborhood Councils working under the administrative control of Assistant Director LG & RDD Nowshera during the financial year 2018-19 realized Rs. 25,051,985 as profit on the designated bank accounts of the NCs/VCs up to 30-06-2019 but did not deposit the profit into government treasury under proper head of accounts as per detail at Annex-10. Non deposit of bank profit into government treasury occurred due to non- observance of government instructions, which resulted in loss to the Government. When pointed out in November, 2019, the management stated that profit would be deposited in Government treasury and progress would be shown to audit. However no progress was intimated till finalization of this report. Request for convening DAC meeting was made in November 2019, followed by reminder dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends deposit of bank profit into Government treasury under proper head of accounts. AIR Para No. 01 (2018-19)

4.5.2. Others 4.5.2.1. Loss due to non-deposit of Government Revenue into treasury – Rs. 14.735 million According to treasury rule 7 (i), all the money received by or tendered to government officers on account of the revenue shall without undue delay be paid in full into a treasury. Secretaries Village Councils working under the administrative control of the Assistant Director LGE & RDD Nowshera during the financial year 2018-19 made the following deductions of government revenue from various contractors in various schemes as detailed below:

S.No. Particular Amount (Rs) 1. Income Tax 12,690,219 2. Stamp Duty 1,182,750 3. DPR Fund 862,300 Total 14,735,269 However, the amounts were not deposited into government treasury details at Annex-11. Non-depositing of revenue into Government treasury occurred due to non- compliance of government rules, which resulted in loss to Government. When pointed out in November 2019, the management stated all secretaries’ village council would be directed to deposit the amount under observation in proper head of accounts and progress would be shown to the Audit. However, no progress was intimated to audit till finalization of this report. Request for convening DAC meeting was made in November 2019, followed by reminder dated 19.12.2019 which could not be convened till finalization of this report. Audit recommends depositing of revenue into the Government treasury and action against the person(s) at fault. AIR Para No. 03 (2018-19)

Annexures Annex-1 MFDAC S. No. AIR No Department Subject (Rs in million) 1 1 Deputy Commissioner Non-utilization of developmental funds - 2 2 -do- Irregular transfer and retention of 5.504 Tobacco Development Cess Fund 3 4 -do- Irregular release of developmental funds 659.265 to executing agencies in lump sum instead of case to case basis 4 5 -do- Irregular expenditure on account of food 3.034 charges of FC personnel 5 6 -do- Non-recovery of tax from the food 3.138 suppliers 6 7 -do- Irregular cash withdrawals from bank 25.711 account 7 9 -do- Irregular retention of fund 61.267 8 10 -do- Loss to government due to Non 0.915 implementation of DAC decisions and Payment of Honoraria 9 11 -do- Loss to Government due to Non 189.683 realization of license Renewal Fee 10 12 -do- Unauthorized/Excess Collection of 0.464 Transaction Fee by A2Z 11 13 -do- Loss due to Less Collection of Fine on 0.826 account of Price Control and Very Poor Performance of ACs/AACs 12 15 -do- Suspected Loss due to ill-planning of 30.00 Unfeasible Construction of Buildings near Kabul River after 2010 Flood 13 16 -do- Loss due to Non utilization of Social 17.550 Welfare Obligations funds crediting of accrued profit

14 17 -do- Inordinate delay and exposure of - negligence in Computerization of Land Record

15 18 -do- Defective and unnecessary agreements 14.196 with A2Z for Arm License and M/S Stepnex for Computerization of Land Record and payment of salary to 53

computer regular staff per annum 16 19 -do- Loss to government due to Non 6.544 depositing of monthly Car Parking Fee 17 20 -do- Misappropriation in payment of Rent of - Patwar Khana 18 21 -do- Non Preparation of acquaintance rolls - after Section 4 19 23 -do- Non disbursement of award money to - land owners 20 24 -do- Unjustified appointment of Chowkidar -- in Deputy Commissioner Office 21 26 -do- Non-compliance with District Government Budget Rules 2016 22 3 DHO Wasteful expenditure on purchase of 85.517 medicine due to inadequate storage arrangement 23 4 -do- Irregular retention of fund 12.258 24 5 -do- Excess expenditure over allocated budget 23.889 under operating expenses 25 6 -do- Illegal occupation of residential 0.106 bungalows by other department in various health facilities & loss to government due to non-deduction of HRA from doctors 26 7 -do- Non-reporting of doctors who married 4.215 foreign nationals, for major penalty and loss to government by illegal service and drawl of salaries 27 8 -do- Non supply of medicines 6.415 28 9 -do- Irregular and unverified expenditure on 7.232 account of Pay& Allowances 29 11 -do- Irregular expenditure of polio funds 4.411 30 12 -do- Irregular maintenance of Bank account 11.846 31 13 -do- Unjustified Expenditure of fund on 1.695 account of salaries 32 15 -do- Irregular and sub-standard procurement 3.00 of solar systems 33 16 -do- Irregular expenditure on repair of x-ray 0.456 plant 34 17 -do- Irregular expenditure without open 0.697 tender system and Overpayment on account of non-deduction of sales Tax 35 18 -do- Non-supply of machinery/equipment 1.807 36 19 -do- Sub-standard supply of furniture 54

37 20 -do- Non Functional BHU Baba Jee Kalley - since 1992 due to lack of interest of DHO 38 22 -do- Un-authorized re-payment of Recovered - House Rent allowance alongwith monthly HRA and Non deduction of 5% repair & maintenance charges from doctors & other staff residing in Government Accommodations 39 24 -do- Loss to government due to non recovery 2.981 of unauthorized Pay & Allowances from fake/bogus diploma holders after termination from service 40 25 -do- Irregular arrear payment in pay & 13.327 allowances to LHWs 41 26 -do- Irregular/Unauthorized withdrawal of 1.646 Pay & Allowances during absenteeism period 42 27 -do- Irregular Appointment of Junior Clerks - BPS-11 43 29 -do- Missing of Instrument Register and other - Equipments from Civil Hospital Akora Khattak 44 28 -do- Non Supply of Medicines for and Non 0.282 Imposition of Penalty 45 29 -do- Unauthorized issuance of supply order 0.615 for purchase of wrong Medicine 46 3 DEO(Male) Irregular diversion of play areas fund 2.880 47 4 -do- Missing of motorcycle - 48 5 -do- Irregular cash withdrawal from PTC 0.600 account 49 6 -do- Irregular drawl of salaries through DDO 4.467 50 7 -do- Non-credit of District ADP 0.850 51 11 -do- Miss-appropriation of Solarization fund 0.175 52 12 -do- Irregular enhancement of work 0.100 53 13 -do- Irregular expenditure on account of 1.106 TA/DA 54 14 -do- Irregular cash withdrawal from bank 9.371 account 55 15 -do- Unauthorized purchase of CCTV 5.700 Cameras 56 2 DEO(Female) Unauthentic withdrawal of Parent 14.141 Teacher Council (PTC) Fund in 2013 and Non Utilization up to September 2018

57 4 -do- Irregular expenditures on account of - Teacher Council (PTC) Fund

58 5 -do- Drastic Policy of Merging Schools for - depriving poor children from Education

59 6 -do- Non Deposit of long outstanding of Red 0.976 Crescent Fund & Girls Guide Fund 60 8 -do- Irregular expenditure on account of 0.938 TA/DA 61 9 -do- Irregular cash withdrawal from PTC 3.039 account 62 10 -do- Miss-utilization of fund of Conditional 3.800 Grant 63 11 -do- Non installation of Solar System 0.400 64 11 -do- Irregular retention of fund in designated 5.305 Bank Account 65 2 Social Welfare Unjustified expenditure on M&R of 0.260 rented building 66 3 -do- Irregular expenditure without open 0.253 tender system 67 4 -do- Non consolidation of Disable Person - Rehabilitation (DPR) Fund at district level 68 5 -do- No policy for education of Welfare - Home Children 69 6 -do- Unauthorized expenditure without 1.132 sanction of competent authority 70 7 -do- Irregular retention of fund in designated 0.928 Bank Account 71 4 TMA Nowshera Non-deduction of stamp duty on 0.156 purchase of vehicles 72 6 -do- Unauthorized placement of fund in bank 179.006 accounts 73 7 -do- Non recovery of Penalty for late deposit 2.108 of monthly installment 74 8 -do- Loss to council due to manipulation in 1.530 tender form rate 75 9 -do- Unauthorized expenditure without 31.100 Technical Sanction 76 10 -do- Irregular expenditure on renovation of 3.981 community centers 77 11 -do- Loss due to non-deduction of income tax 0.082

78 12 -do- Irregular payment to LCB on a/c of 1% 0.702 T.S cost 79 13 -do- Grant of Technical Sanction beyond 11.727 competency 80 14 -do- Unauthentic and un-justified expenditure 20.00 on a/c of repair of transformers 81 15 -do- Irregular expenditure without open 0.198 tender system 82 16 -do- Wasteful expenditure on a/c of pay and 1.749 allowances of Fire Brigade staff 83 17 -do- Unauthorized payment for non-schedule 2.337 items without rate analysis 84 18 -do- Irregular expenditure on sub-standard 2.183 work amounting 85 19 -do- Loss to Council in million due to non- auction of shops 86 20 -do- Irregular drawl on account of House 1.975 Building Advance 87 21 Non-conducting of Physical verification / - stock taking 88 22 -do- Unauthentic collection on a/c of 2% 37.123 property tax 89 24 -do- Unauthorized expenditure due to 0.362 execution of Non-BOQ items 90 25 -do- Loss due to non-achievement of 20% 0.724 annual increase target 91 28 -do- Non recovery of long outstanding dues 14.375 92 29 -do- Non-auction of un-serviceable/ - condemned vehicles 93 30 -do- Irregular and unverified expenditure on 4.776 account of POL 94 1 TMA Pabbi Irregular expenditure on account of Pay 5.112 & Allowances and pension 95 2 Less reporting of profit 1.509 96 3 -do- Irregular expenditures 1.509 97 5 -do- Irregular expenditure on account of audit 2.999 fees 98 6 -do- Irregular advance of HBA/MCA to 3.4 employees without codal formalities 99 7 -do- Irregular expenditure and non-deposit of 0.132 taxes 100 8 -do- Variation between receipt figure of 3.50 Regulation section and accounts section 101 9 -do- Irregular award of contract of receipts 0.054 57

and Non-Deduction of Professional Tax 102 12 -do- Loss to Government due to Defective - agreement 103 11 -do- Non-Recovery of long outstanding dues 6.504 104 12 -do- Non-Recovery of outstanding 1.647 Government dues and Income tax 105 13 -do- Late deposit of receipt in bank account 1.179 106 14 -do- Non-reconciliation of Property tax with 26.802 Tehsildar office 107 15 -do- Blockage / Non-utilization of 88.909 development fund 108 16 -do- Irregular expenditure on account of POL 2.655 109 17 -do- Irregular execution of schemes 5.606 110 17 -do- Irregular award of work 2.5 111 18 -do- Overpayment due to allowing higher rate 0.897 112 19 -do- Sub Standard execution of Building 30.00 Work 113 20 -do- Irregular Expenditure without Technical 3.00 Sanction and Non imposition of Penalty 114 21 -do- Overpayment due to allowing 0.157 unauthorized item 115 22 -do- Overpayment due to allowing 1.150 unauthorized items 116 23 -do- Overpayment due to allowing extra 0.735 quantity of PCC 1:2:4 117 4 TMA Jehangira Non-recovery of penalty amount from 1.550 the contractors 118 5 -do- Irregular execution of work without 15.500 Technical Sanction- 119 6 -do- Unauthorized payment on account of 1.207 non-admissible item of work 120 7 -do- Overpayment due to non deduction of 0.422 voids from loose shingle 121 9 -do- Wasteful expenditure on incomplete 12.445 developmental schemes 122 10 -do- Irregular award of works on equal bids 8.500 without evaluation criteria 123 11 -do- Irregular expenditure on schemes without 74.299 GPS Coordinates and laboratory tests 124 12 -do- Unauthorized payment to contractor 0.863 125 2 AD LG & RDD Blockage of Government money due to 72.759 non-execution of works 126 3 -do- Non-imposition of penalty due to non- 0.117 completion of works 58

127 4 -do- Unauthorized expenditure without 1.170 Technical Sanction 128 5 -do- Loss to Government due to Non-Opening 13.500 of Profit & Loss Sharing Account 129 6 -do- Loss due to non forfeiture of earnest 0.016 money 130 8 -do- Grant of Technical Sanction beyond 1.624 competency 131 9 -do- Loss due to allowing payment over and 0.115 above T.S 132 10 -do- Non-imposition of penalty due to non- 0.127 completion of works 133 11 -do- Unauthorized expenditure without 1.270 Technical Sanction 134 12 -do- Overpayment due to non-deduction of 0.023 voids 135 13 -do- Loss to Government due to non- 0.082 deduction of sales tax 136 14 -do- Non-imposition of penalty due to non- 0.143 completion of works 137 15 -do- Overpayment due to allowing excess 0.402 quantities over and above T.S 138 16 -do- Unauthorized expenditure without 0.445 Technical Sanction 139 17 -do- Non-imposition of penalty due to non- 0.132 completion of works 140 18 -do- Substandard/ doubtful execution of item 0.764 of work PCC 1:2:4 141 19 -do- Grant of Technical Sanction beyond 2.00 competency 142 20 -do- Overpayment due to allowing excess 0.142 quantities over and above T.S 143 21 -do- Loss to Government due to non- 0.104 deduction of voids 144 22 -do- Unauthorized expenditure without 1.060 Technical Sanction 145 22 -do- Non-imposition of penalty due to non- 0.195 completion of works 146 23 -do- Irregular expenditure on sub-standard 2.183 work amounting 147 24 -do- Unauthorized expenditure without 2.576 Technical Sanction 148 25 -do- Non-imposition of penalty due to non- 0.486 completion of works

149 26 -do- Unauthorized expenditure of Rs 2.5 0.611 million and overpayment due to allowing excess quantities over and above BOQ 150 27 -do- Non-imposition of penalty due to non- 0.403 completion of works 151 28 do- Grant of Technical Sanction beyond 1.750 competency 152 29 -do- Unauthorized expenditure without 1.240 Technical Sanction 153 30 -do- Non-imposition of penalty due to non- 0.175 completion of works 154 31 -do- Overpayment due to non-deduction of 0.024 voids 155 32 -do- Non-imposition of penalty due to non- 0.105 completion of works 156 33 -do- Unauthentic expenditure due to non- 1.360 maintenance of Cash book 157 34 -do- Loss due to non conversion of Current 1.708 Bank A/C into PLS Mode and undue retention into designated bank account 158 35 -do- Irregular expenditure on a/c of Plant and 0.500 Machinery without open tender system 159 36 -do- Irregular expenditure on account of POL 0.236 & repair of vehicle 160 37 -do- Unauthorized expenditure without 0.776 Technical Sanction 161 38 -do- Substandard/ doubtful execution of item 0.820 of work PCC 1:2:4 162 39 -do- Unauthorized expenditure without 1.407 Technical Sanction 163 40 -do- Non-imposition of penalty due to non- 0.234 completion of works 164 41 -do- Illegal occupation of District Council - property without rent 165 42 -do- Non deposit of Bank profit into 0.015 Government Treasury 166 43 -do- Unauthorized expenditure on account of 0.157 entertainment charges 167 44 -do- Defective budgeting for the Financial 30.055 Year 2018-19 and non surrender of savings 168 45 -do- Irregular expenditure on account of 7.316 Cleanliness 169 46 -do- Non recovery of outstanding dues of 0.050 60

Down Payment of vehicle 170 47 -do- Irregular and Unjustified approval of - Pressure Pumps 171 48 -do- No effective steps of District - Government to resolve the core issues in Public Interest 172 49 -do- Improper Maintenance the record of - DDC Minutes and Progress Report of the Approved Schemes by District Council

Annex-2 Para No. 2.5.2.1 Detail of non-deduction of HRA/Conveyance Allowance (Amount in Rs.) S. Name Designation Monthly Monthly Total No. HRA CA 12 months Basic Health Units 1. M/S Tahir Shah Medical 4433 5000 113,196 Officer 2. Nasir Iqbal Khattak -do- 4433 5000 113,196 3. Fazal-e-Khaliq -do- 0 5000 60,000 4. Fazal-e-Amin -do- 4433 5000 113,196 5. Naeem Khan -do- 4433 5000 113,196 6. Fayyaz Khan Khattak -do- 4433 5000 113,196 7. Mubarak Khan -do- 4433 5000 113,196 8. Suleman Nazir -do- 0 5000 60,000 9. Aysa Rehman -do- 4433 5000 113,196 10. Ayaz Hussain -do- 4433 5000 113,196 11. Ziaullah Iqbal -do- 4433 5000 113,196 12. Muhammad Shahid -do- 4433 5000 113,196 13. Adnan shah -do- 4433 5000 113,196 14. Munazza Shabbir -do- 4433 5000 113,196 15. Saeeda Bibi MT/FMT 1961 2856 57,804 16. Rehana Yasmin MT/FMT 1961 2856 57,804 17. Roshan bibi MT/FMT 1961 2856 57,804 18. Noor Jehan MT/FMT 1961 2856 57,804 19. Amjid Habib MT/FMT 1961 2856 57,804 20. Ishfaq Ahmad MT/FMT 1961 2856 57,804 21. Anwarullah MT/FMT 1961 2856 57,804 22. Abdulmoid MT/FMT 1961 2856 57,804 23. Wahid Gul MT/FMT 1961 2856 57,804 24. Shabana Roohi MT/FMT 1961 2856 57,804 25. Jamil Begum MT/FMT 1961 2856 57,804 26. Sahira Farhat MT/FMT 1961 2856 57,804 27. Naheed Begum MT/FMT 1961 2856 57,804 28. Shabnam Ibrahim MT/FMT 1961 2856 57,804 29. Naseem Akhtar MT/FMT 1961 2856 57,804 30. Sajida Begum MT/FMT 1961 2856 57,804 31. Shabana Naz MT/FMT 1961 2856 57,804 32. Noshad BeuTabassum MT/FMT 1961 2856 57,804 Bibim 33. Naveeda Tabassum MT/FMT 1961 2856 57,804 62

34. Parveen Akhtar MT/FMT 1961 2856 57,804 35. Tabassum Kabir MT/FMT 1961 2856 57,804 36. Nizhat Begum MT/FMT 1961 2856 57,804 37. Shaukat Jehan MT/FMT 1961 2856 57,804 38. Saiqa Begum MT/FMT 1961 2856 57,804 39. Robina Imran MT/FMT 1961 2856 57,804 40. Shakila Begu MT/FMT 1961 2856 57,804 41. Farzana Saddiq MT/FMT 1961 2856 57,804 42. Alam Noor MT/FMT 1961 2856 57,804 43. Kari Khan MT/FMT 1961 2856 57,804 44. Ishaur Rehman MT/FMT 1961 2856 57,804 45. Reema MT/FMT 1961 2856 57,804 46. Uzma Ghani MT/FMT 1961 2856 57,804 47. Imranullah MT/FMT 1961 2856 57,804 48. Imran Nadeem MT/FMT 1961 2856 57,804 49. Bushra MT/FMT 1961 2856 57,804 50. Zaman Khan MT/FMT 1961 2856 57,804 51. Noor Rehman MT/FMT 1961 2856 57,804 52. Zabit Khan MT/FMT 1961 2856 57,804 53. Sumbal Naeem MT/FMT 1961 2856 57,804 54. Fakhar Alam MT/FMT 1961 2856 57,804 55. Anum Soail MT/FMT 1961 2856 57,804 56. Falak Niaz MT/FMT 1961 2856 57,804 57. Bilal Ahmad MT/FMT 1961 2856 57,804 58. Naheed Akhtar MT/FMT 1961 2856 57,804 59. Samreen Attique MT/FMT 1961 2856 57,804 60. Muhammad Haroon MT/FMT 1961 2856 57,804 61. Muhammad Adil MT/FMT 1961 2856 57,804 62. Muhammad Arif Khan MT/FMT 1961 2856 57,804 63. Sajjad Ali MT/FMT 1961 2856 57,804 64. Basmina MT/FMT 1961 2856 57,804 65. Shaheen MT/FMT 1961 2856 57,804 66. Zeeshan ahmad MT/FMT 1961 2856 57,804 67. Surraya Bibi MT/FMT 1961 2856 57,804 68. Muhamad Ibrahim MT/FMT 1961 2856 57,804 69. Shaista MT/FMT 1961 2856 57,804 70. Ambareen Zeb MT/FMT 1961 2856 57,804 71. Uroosa Ahmad MT/FMT 1961 2856 57,804 72. Sunbal Saba MT/FMT 1961 2856 57,804 73. Naimat Khan MT/FMT 1961 2856 57,804 74. Shaukat Ali MT/FMT 1961 2856 57,804 75. Zakia Minhas MT/FMT 1961 2856 57,804 76. Ubaidur Rehman MT/FMT 1961 2856 57,804

77. Muhammad Awais MT/FMT 1961 2856 57,804 78. Aman Bibi MT/FMT 1961 2856 57,804 79. Sher Muhammad MT/FMT 1961 2856 57,804 80. Hazrat Umar MT/FMT 1961 2856 57,804 81. Amir Hayat MT/FMT 1961 2856 57,804 82. Tanzila Khan MT/FMT 1961 2856 57,804 83. Farana Tabbassum MT/FMT 1961 2856 57,804 84. Khalid Hussain Khattak MT/FMT 1961 2856 57,804 85. Abdul Awal MT/FMT 1961 2856 57,804 86. Nazia aeem Sher Bano MT/FMT 1961 2856 57,804 87. Gul Nawaz Chowkidar 1413 1785 38,376 88. Rizwanullah Chowkidar 1413 1785 38,376 89. Khan Bahadur Chowkidar 1413 1785 38,376 90. Ikramullah Chowkidar 1413 1785 38,376 91. Nazir Khan Chowkidar 1413 1785 38,376 92. Said uhammad Chowkidar 1413 1785 38,376 93. Muntazir Shah Chowkidar 1413 1785 38,376 94. Amin Khan Chowkidar 1413 1785 38,376 95. Rehman Khan Chowkidar 1413 1785 38,376 96. Saleh Noor Chowkidar 1413 1785 38,376 97. Amanullah Chowkidar 1413 1785 38,376 98. Hayatullah Chowkidar 1413 1785 38,376 99. Munir Khan Chowkidar 1413 1785 38,376 100. Nasrullah Khan Chowkidar 1413 1785 38,376 101. Muhammad Sabir Khan Chowkidar 1413 1785 38,376 102. Muhammad Parvez Khan Chowkidar 1413 1785 38,376 103. Azhar Ali Chowkidar 1413 1785 38,376 104. Muhammad adnan Chowkidar 1413 1785 38,376 105. Umair Ali Chowkidar 1413 1785 38,376 106. Waqar Muhammad Chowkidar 1413 1785 38,376 107. Adnan Khan Chowkidar 1413 1785 38,376 108. Hazrat Ali Chowkidar 1413 1785 38,376 109. Talha Khan Chowkidar 1413 1785 38,376 110. Ali Gohar Chowkidar 1413 1785 38,376 111. Sakhawar Ali Chowkidar 1413 1785 38,376 112. Saeedullah Chowkidar 1413 1785 38,376 113. Waseemullah Chowkidar 1413 1785 38,376 114. Irfan Ali Chowkidar 1413 1785 38,376 115. Haseb Khan Chowkidar 1413 1785 38,376 116. Hamza Chowkidar 1413 1785 38,376 RURAL HEALTH CENTER 117. Asma Khanum Woman 4433 5000 113,196 Medical

Officer 118. Zuhra Rafiq WMO 0 5000 60,000 119. Khalid Habib WMO 0 5000 60,000 120. Saddaf Zahoor WMO 0 5000 60,000 121. M. Shahid Khan WMO 0 5000 60,000 122. Salman Gohar WMO 0 5000 60,000 123. Sara Ghan WMO 4433 5000 113,196 124. Siddiqa Hamayun WMO 4433 5000 113,196 125. Khurram Shahzad Niazi MO 4433 5000 113,196 126. Afrasiab Khalid MO 4433 5000 113,196 127. Haseeb Mushtaq MO 4433 5000 113,196 128. Ikram MO 0 5000 60,000 129. Samreen WMO 0 5000 60,000 130. Asad Khan MO 0 5000 60,000 131. Muhammad Idrees MO 0 5000 60,000 132. Fozia WMO 0 5000 60,000 133. Zakir Khan MO 4433 5000 113,196 134. Waqar Ahmad MO 0 5000 60,000 135. Matiullah Khan MO 0 5000 60,000 136. Bibi Zubaida WMO 0 5000 60,000 137. Shahid Iqbal MO 4433 5000 113,196 138. Farhan Aziz Babar MO 0 5000 60,000 139. Adnan Alam MO 0 5000 60,000 140. Khalid Jamal MO 4433 5000 113,196 141. Hina Fazal Khattak WMO 4433 5000 113,196 142. Sehrish MO 4433 5000 113,196 143. Aya Khan MO 0 5000 60,000 144. Saira Waheed WMO 0 5000 60,000 145. Aneela Siddiqui WMO 4433 5000 113,196 146. Farooq Azam Khan MO 4433 5000 113,196 147. Amir Afridi MO 4433 5000 113,196 148. Bakht Sherwan Chowkidar 1413 1785 38,376 149. Ghulam Haide Chowkidar 1413 1785 38,376 150. Asif Amin Chowkidar 1413 1785 38,376 151. Ghulam Farooq Chowkidar 1413 1785 38,376 152. Asad Ali Khan Chowkidar 1413 1785 38,376 153. Rowaid Khan Chowkidar 1413 1785 38,376 154. Waheedullah Chowkidar 1413 1785 38,376 Total 9,664,896

Annex-3 Para No. 2.5.2.5 Detail of irregular expenditure on purchase of medicine (Amount in Rs.)

S.No Description Total Budget Expenditure

01 BHUs (28) NR-6286 & NR-6357 11,189,415 11,190,000

02 MCH (02) NR-6111 999,340 1,000,000

03 CD (10) NR-6116 & NR-6354 3,999,613 4,000,000

04 RHC Akbar Pura NR-6387 999,940 1,000,000

05 RHC Pir Pai NR-6318 & NR-6388 3,484,547 3,485,000

06 RHC Kheshgi NR-6389 999,987 1,000,000

07 RHC Khair Abad NR-6390 999,923 1,000,000

08 RHC Nizampur NR-6391 999,990 1,000,000

09 Cat-D Akora Khattak NR-6323 4,999,708 5,000,000

10 Cat-D Manki Sharif NR-6334 4,999,673 5,000,000 Cat-D Ziarat Kaka 11 NR-6340 4,999,468 Sahib 5,000,000

12 Cat-D Dak Ismail Khel NR-6341 4,977,988 5,000,000 Cat-B MRHSM 13 NR-6195 14,999,540 Hospital Pabbi 15,000,000 District ADP (Other 14 NR-9018 3999858.42 Hospital) 4,000,000 Emergency BHU 15 NR-6286 19,530,760 Medicines 19,531,000

16 IHP NR-5144 3,337,360 3,337,360 Grand Total 85,543,360 85,517,110

Annex-4 Para No. 2.5.2.12 Detail of profit on bank accounts Name of Bank Date of profit credited Amount of profit (Rs) NBP Nowshera Cantt A/C No. 14-7-19 766,978 3078457290 -do- 12-1-19 1,425,571 BOK Nowshera Branch 09.07.2018 8,874 30.08.2018 21,777 07.09.2018 25,279 05.10.2018 26,760 07.11.2018 33,180 07.12.2018 29,762 07.01.2019 55,852 23.01.2019 882 08.02.2019 56,738 Total 2,451,653

Annex-5 Para No. 2.5.4.6 Detail of overpayment due to inclusion GST in the cost-Rs 4,031,117 S.No. Firm/Supplier Name Item/Equipment GST (Rs) 1 M/S Medco Fracture Operation Table 108,247 Spica Table 108,247 Lab centrifuge 28,769 2 Exam Coach 53,550 M/S Mirza Niaz Muhammad & Rev. Chair 32,700 Sons M/S Ihtisham Enterprises Cupboard Steel 221,850 3 Blanket 14,025 Mattress 96,798 Pillows 23,205 4 M/S MKJ Associates X-Ray Casstts 10,158 57329 72419 42820 5 Matora Mobile C Arm Image 1,427,000 Intensifier X-Ray Plant(02 Nos.) 1,734,000 Total 4,031,117

Annex-6 Para No. 3.5.1.1 Detail of overpayment due to allowing higher rate of Shingle filling File Name of Scheme Rate Rate Diff Qty Overpayment Paid Req (Rs) 1 Instl of H/P, P/Pump at 1127.50 724.45 403.05 391.86 157,939 PK 12 6 Instl of H/P, P/Pump at 1127.50 724.45 403.05 566.95 228,509 UC Khan Sher Garhi 7 Const of PCC Road at 1127.50 724.45 403.05 320.49 129,173 UC Dak Besud 8 Instl of filtration at UC 1127.50 724.45 403.05 427.54 172,320 Choki Mumraiz 10 Instl of filtration at UC 1127.50 724.45 403.05 374.32 151,038 Aman Kot 13 Const of PCC Road at 1127.50 724.45 403.05 161.00 64,891 UC Spin Khak 14 Const of PCC Road at 1127.50 724.45 403.05 1176.81 474,843 UC Dak Ismail Khel 15 Const of PCC Road at 1127.50 724.45 403.05 939.64 378,722 UC Mohib Banda 18 Instl of Dust Bin at Pabbi 1127.50 724.45 403.05 557.20 224,579 5 Instl of F.Plant at UC 1127.50 724.45 403.05 289.77 116,792 Pabbi No.1 13 Const of Drain, Culverts 1127.50 724.45 403.05 933.75 376,348 at various villages of UC Balo 14 Const/Instl of St Pav at 1127.50 724.45 403.05 790.41 318,575 UC Jalozai 17 Inst/Const Janazgah 1127.50 724.45 403.05 589.48 237,590 Camp Koroona at UC Mohib Banda 12 Constr Janazgah Wazir 1127.50 724.45 403.05 335.67 135,292 Garhi at Dak Besud 19 Constr of Madrassa at 1127.50 724.45 403.05 11.99 4,833 Jabba Daudzai UC Mohib Banda 03 Constr of St Pav at 1127.50 724.45 403.05 385.53 155,388 various mohallas UC 69

Akbar Pura 03 Repair of mosque at PK 1127.50 724.45 403.05 136.59 55,053 12 04 Constr of St Pav at Pabbi 1127.50 724.45 403.05 150.41 60,623 08 Constr of Janazgah 1127.50 724.45 403.05 199.97 80,598 K/maqam UC Chowki Mumraiz 21 PCC Road Drain Lady 1127.50 724.45 403.05 80.63 32,498 Councilor No .2 1 Filtration Plant at PK 12 1127.50 724.45 403.05 59.35 23,921 6 Constr of Janazgah 1127.50 724.45 403.05 199.97 80,598 K/maqam UC Chowki Mumraiz Total 1,127.50 724.45 404.05 9079.33 `3,660,123

Annex-7 Para No. 3.5.2.4 Detail of non-imposition of penalty by TMA Nowshera S.No. Name of Scheme Contractor E/Cost Due Actual Penalty (Rs.) date date (Rs.) 1. Community Center M.Zubair 900,000 30.06.19 1n 90,000 National Colony Kabal progress River (10/2019) 2. Const: of Janazgah at Shahjehan 4,000,000 18.01.18 -do- 400,000 HotiKhel 3. Repair in Masjid Farooq Shah 1,200,000 23.01.18 05.03.18 120,000 MohallahGulzarNawanKili 4. P/Pumps in Masjid at U/C Hamid Jan 1,300,000 30.06.18 20.12.18 130,000 KabalRivar 5. Pavt: of Street at Bara Farooq Shah 1,000,000 19.04.18 24.05.19 100,000 Banda 6. Janazgah at Nehar 2,200,000 30.06.18 1n 220,000 KhialoKhanokili U/C progress Ghanderi (10/2019) 7. Const: of Babi Khyber at Farooq Shah 1,400,000 19.09.17 15.03.19 140,000 KheshgiPayeen 8. Pavt: of Street in U/C Sanat Khan 1,000,000 19.04.18 07.01.19 100,000 Risalpur 9. P/Pumps at PirSabak M.Shabir 2,000,000 31.03.19 23.05.19 200,000 10. Pavt: of Street, P/Pumps at Hamid jan 8,000,000 30.03.18 0.507.18 800,000 village Mughalki Total 2,300,000

Annex-8 Para No. 3.5.2.6

Detail of outstanding Government dues and Non-Recovery of Income tax by TMA Pabbi (Amount in Rs.)

Contract Amount due Amount deposited Amount outstanding Contract I-tax Total Contract Income Total Contract Income Total tax tax Local Adda, 2,935,000 293,500 3,228,500 2,373,000 0 2,373,000 562,000 293,500 855,500 Cherat Road Local Adda 1,796,000 179,600 1,975,600 1,238,200 0 1,238,200 557,800 179,600 737,400 Datsun stand Pabbi Local Parking Fee 113,000 11,300 124,300 78,600 5,500 84,100 34,400 5,800 40,200 Muhajir Bazar Jalozi Local Stand Pabbi 260,000 26,000 286,000 141,400 11,143 152,543 118,600 14,857 133,457 to Amankot Local Stand Taru 625,000 62,500 687,500 594,400 31,250 625,650 30,600 31,250 61,850 to Band Sheikh Ismail Local Stand Taru 1,534,300 153,430 1,687,730 1,534,300 79,801 1,614,101 0 73,629 73,629 to Peshawar Local Stand Taru 685,000 68,500 753,500 675,900 34,250 710,150 9,100 34,250 43,350 to Pabbi Changchi Raksha 950,071 95,007 1,045,078 809,360 47,497 856,857 140,711 47,510 188,221 Pabbbi Local Adda Akbar 841,000 84,100 925,100 841,000 42,050 883,050 0 42,050 42,050 Pura Public Latrine 426,123 42,612 468,735 426,123 18112 444,235 0 24,500 24,500 near TMA office Pabbi Public Latrine 490,000 49,000 539,000 490,000 24,500 514,500 0 24,500 24,500 Station Bazar Pabbi Slaughter house 221,000 22,100 243,100 137,310 0 137,310 83,690 22,100 105,790 License fee Pabbi 650,071 65,007 715,078 597,535 0 597,535 52,536 65,007 117,543 Bakri Meela 116,000 11,600 127,600 65,300 5,800 71,100 50,700 5,800 56,500 Station Bazar Pabbi Mandi Maal 507,000 50,700 557,700 370,000 370,000 137,000 50,700 187,700 Muhajir Bazar jalozai Cattle Fair Akbar 1,400,000 140,000 1,540,000 984,720 0 984,720 415,280 140,000 555,280

Pura Cattle Fair Pabbi 2,713,000 271,300 2,984,300 2,290,360 2,290,360 422,640 271,300 693,940 Tehbazari Pabbi 3,204,500 320,450 3,524,950 3,204,500 0 3,204,500 0 320,450 320,450 Total 19,467,065 1,946,706 21,413,771 16,852,008 299,903 17,151,911 2,615,057 1,646,803 4,261,860

Annex-9 Para No. 3.5.2.8 Detail showing non deduction of sales tax by TMA Jehangira Name of Scheme Item Payment(Rs.) GST (Rs.) Pavement of Street Drain,Culvert,R/Wall,constn: PVC pipe 1151916 195825.72 of Janazgah, Hand/Pressure Pumps etc. At UC 4" Mandoori Package-I PVC pipe 70387 11965.79 3/4" Pressure 126000 21420 Pumps Drinking WSS at UC Shaidu(PFC) PVC pipe 272061 46250.37 6" PVC pipe 30016 5102.72 3/4" submersible 45000 7650 Pumps Pavement of Street Drain,Culvert, R/Wall, PVC pipe 675967 114914.39 constn: of Janazgah, Hand/Pressure Pumps etc. 4" At UC Mandoori Package-3 PVC pipe 125554 21344.18 3/4" Pressure 269500 45815 Pumps Pavement of Street Drain, Culvert, PVC pipe 145287 24698.79 R/Wall,constn: of Janazgah, Hand/Pressure Pressure 56000 9520 Pumps etc. At UC Kahi Package-I Pumps PVC pipe 23850 4054.5 3/4" Pavement of Street Drain, Culvert, R/Wall, PVC pipe 439592 74730.64 constn: of Janazgah, Hand/Pressure Pumps etc. 4" At UC Shaidu Package PVC pipe 69806 11867.02 3/4" Pressure 140000 23800 Pumps Installation of p/pumps at UC Kahi PVC pipe 957157 162716.69 4"

PVC pipe 187893 31941.81 3/4" Pressure 266000 45220 Pumps Installation of p/pumps at UC Inzari PVC pipe 208617 35464.89 4" PVC pipe 1345544 228742.48 6" Pressure 234000 39780 Pumps Drinking WSS at UC Shaidu(PFC) PVC pipe 307956 52352.52 4" PVC pipe 57008 9691.36 3/4" Pressure 101500 17255 Pumps Drinking WSS at UC Misri Banda(PFC) PVC pipe 202905 34493.85 4" PVC pipe 47526 8079.42 3/4" Pressure 72500 12325 Pumps Drinking WSS at UC Akora Khattak(PFC) PVC pipe 111759 18999.03 4" PVC pipe 26177 4450.09 3/4" Pressure 45000 7650 Pumps Drinking WSS at UC Inzari(PFC) PVC pipe 198,683 33776.11 4" PVC pipe 89633 15237.61 6" Submersible 126000 21420 Pumps

PVC pipe 61080 10383.6 3/4" Drinking WSS at UC Nizampur(PFC) PVC pipe 79473 13510.41 4" PVC pipe 18615 3164.55 3/4" Pressure 30000 5100 Pumps Drinking WSS at UC Nizampur(PFC 2017-18) PVC pipe 111757 18998.69 4" PVC pipe 20941 3559.97 3/4" Pressure 43500 7395 Pumps Drinking WSS at UC Mandoori(PFC 2017-18) PVC pipe 207624 35296.08 4" PVC pipe 45897 7802.49 3/4" Pressure 101500 17255 Pumps Drinking WSS at UCMera Akora(PFC 2017-18) PVC pipe 164024 27884.08 4" PVC pipe 32576 5537.92 3/4" Pressure 58000 9860 Pumps

Total 1564302.77

Annex-10 Para No. 4.5.1.1 Detail of non deposit of Bank Profit by VCs/NCs Nowshera Name of Profit (Rs.) Name Bank Bank Sr.N of with Account Total (Rs.) o. 2015- VC/NC Branch Number 2016-17 2017-18 2018-19 16 Code Akbar BOK 1 00969-00-9 0 0 0 183052.43 183052.43 Pura (I) (0159) Akbar BOK 2 00979-00-5 0 0 1935.30 240949.79 242885.09 Pura (II) (0159) Akbar BOK 3 Pura 00979-00-5 0 0 1935.30 240949.79 242885.09 (0159) (III) Mufti BOK 4 Ali 0 0 4272 210773 215045 (0159) Shah Amanko BOK 5 00197-00-4 1954.24 56807.90 114894.28 297647.15 471303.57 t (I) (0159) Amanko BOK 6 00194-00-8 2284 46336 66511 172073 287204.00 t (II) (0159) Amanko BOK 7 00203-00-4 2108 48752 66121 157568 274549.00 t (III) (0159) Chowki BOK 8 00232-00-2 0.44 66369.67 110553.45 296433.62 473357.18 Mumrez (0159) Chand BOK 9 00234-00-0 0.42 47122.30 82798.51 173257.35 303178.58 Bibi (0159) Kandi BOK 10 00233-00-0 0.44 52830.51 92395.07 235796.06 381022.08 Tazadin (0159) Khush BOK 11 00199-00-2 2459.77 51761.07 153510.21 180109.57 387840.62 Muqam (0159) Dagai BOK 12 00096-00-5 3411.37 51197.04 78666.03 200620.77 333895.21 (I) (0159) Dagai BOK 13 00109-00-8 3078.97 53427 91916.14 254708 403130.11 (II) (0159) Dagai BOK 14 107 2734.02 56500.88 95243.42 231376.90 385855.22 (III) (0159) Banda BOK 15 00108-00-1 3285.78 56832.65 70830.30 168760.02 299708.75 Nabi (I) (0159) Banda BOK 16 Nabi 97 2473.83 47245.64 60377.51 192874.91 302971.89 (0159) (II) Pashtun BOK 17 00095-00-1 3411.37 57652.83 72793.92 191394.62 325252.74 Garhi 0159 Dagbesu BOK 18 00098-00-6 2876.99 77233 111157.70 277957.50 469225.19 d (I) 0159 Dagbesu BOK 19 00094-00-9 2677.16 53995 76727.06 217997.43 351396.65 d (II) 0159 77

Wazir BOK 20 99-00-0 2685.73 71595.76 90796.19 217809.44 382887.12 Garhi 0159 Khanshe BOK 21 00150-00-2 5245.11 74046.03 130942.16 332257 542490.30 r Garhi (0159) Muhib BOK 22 00116-00-0 2587 68915 101115 231373 403990 Banda (0159) Banda BOK 23 Sheikh 00955-00-6 0 0 1969.15 208707.59 210676.74 0159 Ismail Bank of Khyber 105 2689.35 107241.98 177104.11 418164.58 705200.02 Pabbi 24 (0159) (I) BOK 00514-00-7 0 0 0 75590.82 75590.82 0147 Salih BOK 25 00205-00-5 3118.84 82738.77 132312.43 321232.99 539403.03 Khana 0147 BOK 26 Bakhtai 00208-00-3 3105.94 60738.60 78062.00 229484.47 371391.01 0147 Jabba BOK 27 00206-00-7 2998.44 85948.40 130768.84 298793.41 518509.09 Khattak 0147 NBP 28 Taru 1016-9 0 56853.03 89099.01 130747.28 276699.32 0824 Jabba BOK 29 00997-00-2 0.00 0.00 0.00 155466.76 155466.76 Khalisa 0159 Aman HBL(022 22279015509 30 4100.65 99312.51 174528.37 470920.14 748861.67 Garh 2) 01 Khalil HBL(022 22279015519 43569.0 31 110758.78 132318.37 208576.23 495222.45 Abad 2) 51 7 Bara 0000-0032- 26018.8 32 182 96986.71 129046.80 274966.91 527019.23 Banda 4003 1 Kotar 0000-0006- 33 182 2701.72 88127.42 114756.00 260164.83 465749.97 Pan 3006 Mera BOK(010 34 14335-00-1 3068.34 61597.11 87358.47 221893.51 373917.43 Kandar 4) Mana HBL 2406- 35 5553.66 54769.87 59560.97 263423.73 383308.23 Khel 2406 70007500-1 Behram HBL 2406- 36 Khan 5031.03 82955.01 103977.35 263112.96 455076.35 2406 700007470-1 Khel Khat HBL(022 0222- 37 4457.80 149562.89 149339.98 412064.99 715425.66 Kalay 2) 7901551001 Kabul HBL 2406- 10986.7 38 112369.09 12603.57 564614.25 700573.65 River 2406 7000729-01 4 HBL 2406- 39 Kandar 69651 54667.71 44050.85 52578.00 220947.93 2406 70001556-03 Kheshgi Bala BOK 40 (III) 14410 0 26537.12 97015.93 249262.33 372815.38 0104 Tareen Abad

Kheshgi Bala BOK 41 (IV) 14420 0 47898.87 63653.56 160172.95 271725.38 0104 Babaji Kalay Shahmir HBL 2406- 42 173722.74 Garhi 2406 70000741-01 Dagi HBL 2406- 43 146775.76 532650.82 679426.58 Khel 2406 70000751-01 Allayar HBL 2406- 44 465156.25 Khel 2406 70000748-01 Pahari BOK(010 45 Katti 14385 2526.59 72212.63 101098.42 252240.67 428078.31 4) Khel Pir HBL 0222- 46 Sabaq 347135 (0222) 79015603-03 (II) Bank of Mali 47 Khyber 1244 0 0 0 120576.63 120576.63 Khel (0151) Akora 1199 (Dev) & BOK 48 Khattak 1200 (Non- 0 0 4510.66 181552.17 186062.83 0151 (II) Dev) Bank of 731 (Dev) & 49 Inzari Khyber 524 (Non 2710.11 86339.96 124225.45 256870.62 470146.14 (0151) Dev) Toha Bank of 728 (Dev) & 50 Gharib Khyber 523 (Non 2593.48 43417.14 73710.07 190700.68 310421.37 Pura (0151) Dev) Dheri Bank of 733 (Dev) & 51 Khattak Khyber 512 (Non 2478.29 60201.87 79955.72 217260.57 359896.45 (I) (0151) Dev) Dheri Bank of 745 (Dev) & 52 Khattak Khyber 515 (Non 2741.87 65616.21 96813 253117.38 418288.46 (II) (0151) Dev) Bank of Narri 53 Khyber 513 Non-Dev 2230.92 22758.27 11109.91 41114.20 77213.30 Nodia (0151) BOK 54 Kahi (I) 11891188 6008.38 107850.62 151263.64 282856.91 547979.55 0151 BOK 00522-00-3 0 0 0 299057.13 299057.13 (0151) HBL 0535- 1011.15 101970.91 79461.53 0 182443.59 Kahi 0535 79004540-01 55 (II) BOK 01182-00-5 0 0 0 979.88 979.88 (0151) HBL 0535- 5133.86 25865.23 40755.53 0 71754.62 0535 79004084-01 HBL & 0535- 56 Shagai 3929.12 41744.80 123425.94 298699.32 467799.18 BOK 79004083-01

& 00739-00-9

726 (Dev) & BOK 57 Jabbi 522 (Non- 2087.75 64515.93 113199.15 282492.13 462294.96 (0151) Dev) 724 (Dev) & Misri BOK 58 518 (Non- 2609.48 48521.12 77675.25 213421.19 342227.04 Banda (0151) Dev) Maira NBP 59 Misri 4101482171 8564.33 53089.74 100010.73 269392 431056.80 1431 Banda Marhati BOK 60 519-008 2218.43 52519.91 94455.48 213234.90 362428.72 Banda (0151) Mian BOK 61 1203 & 1206 0 0 374.36 312261.27 312635.63 Essa (0151) 729 (Dev) & Nizamp BOK 62 646 (Non- 2485.21 75056.14 128655.89 305359.29 511556.53 ur (0151) Dev) Namal 727 (Dev) & BOK 63 Sara 644 (Non- 2148.84 87805.00 133900.35 322617.58 546471.77 (0151) Toha Dev) 1204 (Dev) & Shaidu BOK 64 1205 (Non- 0.00 0.00 0.00 230469.81 230469.81 (III) (0151) Dev) Total 25,051,985

Annex-11 Para No. 4.5.2.1 Detail of undue retention of Government Revenue by VCs/NCs Nowshera Name of Peri Name of Name of Contractor Taxes (Rs.) VC/NC od Scheme Income Tax Stamp DPR Duty Akbar 2015 Construction of Hasnain Qader 108744 6250 4000 Pura (I) -16 Streets 2015 Cleanliness Nihar Muhammad 24391 1850 2000 -16 2016 Construction of Khalil Construction 127352 6250 4000 -17 Streets 2016 Cleanliness Khalil Construction Paid 1850 2000 -17 2017 Construction of Imdad Ullah & Brothers 77231 6250 4000 -18 Streets Total 337718 22450 16000 Akbar 2015 Constructio Hasnain Qader 165939 6250 4000 Pura (II) -16 n 2015 Cleanliness Said Rehman 23262 1850 2000 -16 2016 Constructio Hasnain Qader 164119 0 0 -17 n 2016 Cleanliness Hasnain Qader 42000 0 0 -17 2017 Constructio Raham Nawaz 67199.88 6250 4000 -18 n Total 462519.88 14350 10000 Akbar 2015-16 Construction Hasnain Qader Paid 6250 7000 Pura (III) 2015-16 Cleanliness Farooq Shah Paid 3700 Paid 2016-17 Construction M Irfan 176698 Paid Paid Builders 2016-17 Cleanliness M Irfan 13477 Paid Paid Builders 2017-18 Construction Raham Nawaz 81506 4000 7000 Total 271681 13950 14000 Babi 2015-16 Cleanliness M zahir ur Paid 1250 2000 Rahman 2015-16 street pavement etc M zahir ur Paid 6250 4000 Rahman 2016-17 Cleanliness Habib Ur Paid 1850 2000 Rahman Asst.

2016-17 street pavement etc Habib Ur Paid 6250 4000 Rahman Asst. 2017-18 street pavement etc Farooq Shah Paid 1850 2000 Total Paid 17450 14000 81

Chowki Mumrez 2015-16 Construction of Hasnain Qader 104693 6250 4000 Street,drain,Repairing,et c 2015-16 Sanitation Hasnain Qader 25462 1850 2000 2016-17 Construction of Hasnain Qader 68516 6250 4000 Street,drain,Repairing,et c 2017-18 Construction of M/S Advance 66712 6250 2700 Street,drain,Repairing,et Engg c Total 265383 20600 12700 Chand 2015-16 Construction of Hasnain Qader 75000 6250 2000 Bibi Street,drain,Repairing,et c 2015-16 Sanitation Hasnain Qader 18187 1850 2000 2016-17 Construction of Hasnain Qader 65277 1250 2000 Street,drain,Repairing,et c 2017-18 Construction of Raham Nawaz 91080 6250 4000 Street,drain,Repairing,et c Total 249544 15600 10000 Kandi 2015-16 Construction of Farid Khan Paid 6250 4000 Tazadin Street,drain,Repairing,et Orakzai c 2015-16 Sanitation Farid Khan Paid 1250 2000 Orakzai 2016-17 Construction of Imdad Ullah & Paid 6250 4000 Street,drain,Repairing,et Brothers c 2017-18 Construction of Farooq Shah 87165 6250 4000 Street,drain,Repairing,et c 2018-19 Construction of Ayub Shah 62428 6250 4000 Street,drain,Repairing,et c Total 149593 26250 18000 Dagai 2015-16 Pavement of Street Raham Nawaz Paid 6250 4000 (III) 2015-16 Cleanliness Raham Nawaz Paid 1850 2000 2016-17 Pavement of Street & Raham Nawaz Paid 0 0 Inst of Pressure Pump 2017-18 Pavement of Street Pkg Haji Hazrat Paid 6250 4000 1 Akbar 2017-18 Pavement of Street Pkg Haji Hazrat Paid 1850 2000 2 Akbar 2018-19 Pavement of Street & Ayub Shah Paid 1850 2000 Drain Total Paid 18050 14000 82

Pashtun 2015-16 Pavement of Street Malak 86250 1850 2000 Garhi Masroor & Co 2015-16 Cleanliness Malak 22162 6250 2000 Masroor & Co 2016-17 Pavement of Street Raham Nawaz Paid 6250 4000 2016-17 Cleanliness Raham Nawaz Court Case Court Court Case Case 2017-18 Pavement of Street M/S SJK Paid 1250 2000 2018-19 Pavement of Street M.Tahir Khan Paid 6250 2000 Khattak Total 108412 21850 12000 Dagbesu d (I) Dagbesu d (II) Wazir 2015-16 Pavement of Street Said Rahman Paid 6250 4000 Garhi 2015-16 Cleanliness Said Rahman Paid 1850 4000 2016-17 Pavement of Street Hasnain Qader Paid 6250 4000 2016-17 Cleanliness Hasnain Qader Paid 1850 2000 2017-18 Pavement of Street Siraj Khan Paid 6250 4000 SJK Total Paid 22450 18000 Jalozai 2016-17 Pressure Pump Haji Hazrat Paid 6250 2000 Mahal Akbar 2016-17 Pressure Pump Habib Ullah Paid 6250 2000 Brothers 2016-17 Sanitation M.Zakir +& 45000 1850 2000 Brothers 2017-18 Pressure Pump Wajid Ali & 119546.54 7000 6000 Sons Total 164546.54 21350 12000 Kurvi 2015-16 Construction of Said Rehman 74400 6250 4000 Street,drain,Repairing,et c 2015-16 Sanitation Said Rehman 18600 1250 2000 2016-17 Construction of Said Rehman 228000 6250 6000 Street,drain,Repairing,et c 2016-17 Sanitation Said Rehman 57000 1850 4000 Total 378000 15600 16000 Zakhi 2015-16 Construction of Said Rehman 73200 6250 4000 Street,drain,Repairing,et c 2015-16 Cleanliness Said Rehman 18600 1250 2000 2016-17 Construction of Raham Nawaz 220933 6250 6000 Street,drain,Repairing,et c 2016-17 Cleanliness Raham Nawaz 39160 0 0

2017-18 Construction of M. Haroon 78955 6250 4000 Street,drain,Repairing,et c Total 430848 20000 16000 Banda 2015-16 Construction of Syed Abdul 90000 6250 4000 Malahan Street,drain,Repairing,et Rauf Shah c 2015-16 Cleanliness Syed Abdul 22500 1850 2000 Rauf Shah 2016-17 Construction of Malik Aftab & 132000 6250 4000 Street,drain,Repairing,et Bros. c 2016-17 Cleanliness Malik Aftab & 33000 1250 2000 Bros. 2017-18 Construction of Haji Hazrat 63750 6250 4000 Street,drain,Repairing,et Akbar c Total 341250 21850 16000 Banda 2017-18 Construction of Imdad Ullah & 95539 6250 6000 Sheikh Street,drain,Repairing,et Brothers Ismail c 2018-19 Construction of Haji Hazrat 39518 6250 4000 Street,drain,Repairing,et Akbar c Total 135057 12500 10000 Jaba 2016-17 PCC,Drain,etc MR. Hasnain 125625 0 17250 Daudzai Qader 2017-18 PCC,Drain,etc Haji Hazrat 21092 1850 2000 Akbar 2018-19 PCC,Drain,etc MR.Ayub 43986 6250 4000 Shah Total 190703 8100 23250 Garhi 2015-16 Construction of Imdad Ullah & 96000 6250 4000 Momin street,pipe,calverts etc Brothers 2015-16 Sanitation Imdad Ullah & 225000 1250 2000 Brothers 2016-17 Construction of Raham Nawaz 114334 6250 4000 street,pipe,calverts etc Total 435334 13750 10000 Pabbi (I) 2015-16 Sanitation Hasnain Qader Paid 6250 4000 2015-16 Construction of Hasnain Qader Paid 1850 2000 street,pipe,calverts etc 2016-17 Construction of Imdad Ullah & Paid 6250 4000 street,pipe,calverts etc Brothers 2016-17 Construction of Imdad Ullah & Paid 6250 4000 street,pipe,calverts etc Brothers 2017-18 Construction of Rahim Paid 0 0 street,pipe,calverts etc Enterprise 2018-19 Construction of Rahim Paid 0 0 84

street,pipe,calverts etc Enterprise Total Paid 20600 14000 Shahkot 2015-16 Protection Wall Alam & 13831 8500 6000 Brothers 2016-17 Pavement of Street Farman Ali Paid 6250 4000 Khattak 2017-18 Dressing of Grave Yard Alam & 12874 6250 4000 Brothers Total 26705 21000 14000 Salih 2015-16 Pavement of Street Alam & Paid 6250 4000 Khana Brothers 2015-16 Cleanliness Alam & Paid 1250 2000 Brothers 2016-17 Pavement of Street & Farman Ali Paid 6250 4000 Pressure Pump Khattak 2016-17 Cleanliness Hazrat Akbar Paid 1250 2000 2017-18 Pavement of Street Farman Ali Paid 6250 4000 Khattak Total Paid 21250 16000 Bakhtai 2015-16 Pavement of Street Armazai & Paid 6250 4000 Co. 2015-16 Cleanliness Armazai & Paid 1250 2000 Co. 2016-17 Pressure Pump,Side Farman Ali Paid 6250 4000 Wall Khattak 2017-18 Pavement of Street,Side Alam & 103200 6250 4000 Wall Brothers Total 103200 20000 14000 Jabba 2015-16 Street Pavement , Alam & Paid 6250 4000 Khattak Pressure Pump etc Brothers 2015-16 Cleanliness Alam & Paid 1250 2000 Brothers 2016-17 Pressure Pump Farman Ali Paid 6250 6000 Khattak 2016-17 Cleanliness Alam & 40473 1250 2000 Brothers 2017-18 Dressing of Grave Yard Alam & 26505 6250 2000 Brothers Total 66978 21250 16000 Kotli 2015-16 Pavement of Street Wamah Paid 6250 4000 Construction 2015-16 Cleanliness Wamah Paid 1250 2000 Construction 2016-17 Pavement of Street & Farman Ali Paid 6250 4000 Pressure Pump Khattak 2016-17 Cleanliness Hazrat Akbar Paid 1250 2000 2017-18 Pavement of Street Farman Ali 123060 6250 4000 Khattak

Total 123060 21250 16000 Khariji 2015-16 Construction of Alam Khan Paid 6250 4000 Spin street,pipe,calverts etc Khaak 2015-16 Cleanliness Alam Khan Paid 1250 2000 2016-17 Pressure Pump Farman Ali Paid 6250 4000 Khan 2017-18 Construction of M Tahir Khan Paid 6250 4000 street,pipe,calverts etc Total Paid 20000 14000 Dakhli 2015-16 Construction of Alam Khan Paid 6250 6000 Spin street,pipe,calverts etc Khaak 2015-16 Cleanliness Alam Khan Paid 1850 2000 2016-17 Pressure Pump Farman Ali Paid 6250 6000 Khan 2017-18 Construction of M Tahir Khan 61063 6250 4000 street,pipe,calverts etc 2017-18 Construction of M Tahir Khan 84549 6250 4000 street,pipe,calverts etc 2017-18 Construction of M Tahir Khan 71212 6250 4000 street,pipe,calverts etc Total 216824 33100 26000 Taru 2016-17 Sanitation Akbar Paid 1850 2000 Engineering & Const. 2016-17 Construction of Akbar Paid 6250 4000 street,pipe,calverts etc Engineering & Const. 2017-18 Construction of Khan Bahadar Paid 6250 6000 street,pipe,calverts etc & Co. 2018-19 Construction of Khan Bahadar Paid 6250 4000 street,pipe,calverts etc & Co. Total Paid 20600 16000 Jabba 2015-16 Construction of Hasnain Qader Paid 6250 4000 Khalisa street,pipe,calverts etc 2015-16 Cleanliness Hasnain Qader Paid 1250 2000 2016-17 Construction of A.A Khan Paid 6250 4000 street,pipe,calverts etc 2017-18 Construction of Raham Nawaz Paid 6250 4000 street,pipe,calverts etc 2017-18 Construction of Azmat Ullah 72165 6250 4000 street,pipe,calverts etc Total 72165 26250 18000 Qasim Aman 2016-17 PCC,Drain,Calverts,Pre Habib Ur 50513 Paid Paid Garh ssure Pump etc Rahman Asst. 2017-18 PCC,Drain,Calverts,Pre Farooq Shah 33382 Paid Paid ssure Pump etc Khalil 2017-18 PCC,Drain,etc Ayub Shah 60429 6250 4000

Abad 2017-18 PCC,Drain,etc Ayub Shah 56136 1850 2000 2018-19 Pressure Pump Sanat Khan 80932 6250 4000 Total 197497 14350 10000 Ashor 2015-16 PCC,Pressure Pump Abdul Waheed Paid 6250 4000 Abad Wazir 2015-16 Cleanliness Aramazai Co. Paid 1250 2000 2016-17 PCC Sanat Khan Paid 6250 4000 2016-17 Cleanliness Habib Ur Paid 1250 2000 Rahman Asst. 2016-17 PCC Sanat Khan Paid 6250 4000 2017-18 PCC,Pressure Pump Wajid Ali & Paid 6250 4000 Sons 2018-19 PCC,Pressure Pump Sanat Khan 67500 0 0 2018-19 PCC,Side Wall Sanat Khan 44145 1850 2000 2018-19 PCC Sanat Khan 39071 6250 4000 Total 150716 35600 26000 Behram 2015-16 Sanitation Afsar Khan Paid 1250 2000 Khan 2015-16 Pressure Pump,street Afsar Khan Paid 6250 4000 Khel pavement,drain etc 2016-17 Pressure Pump,street Fayaz Khan Paid 6250 4000 pavement,drain etc 2016-17 Pressure Pump Khan Bahadar Paid 6250 4000 & Co. Total Paid 20000 14000 Khat 2016-17 Pressure Pump,street Ameer Akbar 532134 12000 14350 Kally pavement,drain etc 2017-18 PCC,Calverts,Drain Imdad Ullah 27274 1850 2000 2017-18 Presuure Pump Imdad Ullah 83824.69 6250 4000 Total 643232.69 20100 20350 Dheri 2015-16 Construction of Khurshid & Paid 6250 4000 Katti Street,drain,etc Co Khel 2017-18 Sanitation 67071 1850 2000 2017-18 Pressure Pump Tilla 228605 6250 4000 Muhammad Total 295676 14350 10000

Ganderi 2015-16 General Khurshid & Co Paid 1250 2000 Cleanliness 2016-17 Construction of Niaz Ali & Co Paid 6250 4000 Street,drain,etc 2016-17 Construction of Niaz Ali & Co Paid 6250 4000 Street,drain,etc 2016-17 General Niaz Ali & Co Paid 1850 2000 Cleanliness 2017-18 Construction of SJK Construction Paid 6250 4000 Street,drain,etc Total 50550 36000 87

Behram 2018-19 Repair at Muzaffar Khan 92149 6250 4000 Kalay Janazga Kalinger 2018-19 N/A Hamid Jan & Savings Submitted 6250 4000 2018-19 N/A Submitted 6250 4000 2018-19 N/A Submitted 1850 2000 Total 14350 10000 4000 Kandar 2017-18 N/A 6250 79886 2017-18 N/A N/A 91125 6250 4000 Total 171011 12500 8000 Kheshgi 2015-16 Street Pavement etc Sanat Khan Paid 6250 4000 Payan 2016-17 Street Pavement etc Sanat Khan Paid 6250 6000 (III) 2016-17 General Cleanliness Sanat Khan Paid 1850 2000 Hamza 2017-18 Street Pavement etc M/s Hassan Paid 6250 Paid Rashakai Sartaj Total Paid 20600 12000 Tangi 2017-18 N/A Ali 55275 6250 4000 Khattak Construction Meraji 2016-17 GI Pipe RRM N/A 130050 6250 6000 2016-17 Cleanliness N/A 60068 6250 4000 Total 190118 12500 10000 Nawan 2015-16 PCC Hasnain Qader Paid 6250 4000 Kali 2015-16 Cleanliness Hasnain Qader Paid 1850 2000 2016-17 PCC Muzaffar 138479 6250 4000 Khan 2016-17 Cleanliness Muzaffar 122820 6250 4000 Khan 2017-18 PCC Sanat Khan 113510.99 6250 4000 Total 374809.99 26850 18000 Pahari 2015-16 Pressure Pump & Side Sanat Khan Paid 6250 4000 Katti Wall Khel 2016-17 Rrepair, Tilla Paid 6250 4000 construction,street Muhammad Pavement 2017-18 Rrepair, Haji Hazrat Paid 6250 4000 construction,street Akbar Pavement Total Paid 18750 12000 Spin 2015-16 Pressure Pump Sanat Khan Paid 6250 4000 Kani 2016-17 Pressure Pump Muhammad Paid 6250 4000 Kalan Haroon 2016-17 Pressure Pump Muhammad Paid 1850 2000 Haroon 2017-18 Pressure Pump M Jamal Shah Paid 6250 4000 2018-19 Pressure Pump Imdad Ullah 59865 6250 4000 Total 59865 26850 18000 Sheikhai 2015-16 Pressure Pump Sanat Khan Paid 6250 4000 2016-17 Retaining Wall,pressure Tilla Paid 6250 Paid 88

Pump Muhammad 2016-17 General Cleanliness Tilla Paid 1250 Paid Muhammad 2017-18 Retaining Wall,pressure MS SJK 71201 6250 4000 Pump 2018-19 Pressure Pump M Jamal Shah 35001 4000 0 Total 106202 24000 8000 Pir 2017-18 N/A Farooq Shah 143700 6250 6000 Sabaq 2017-18 N/A Sanat Khan 90015 6250 4000 (II) 2017-18 N/A Sanat Khan 78622 6250 4000 2018-19 N/A Farooq Shah 82314 6250 4000 2018-19 N/A Farooq Shah 91016 6250 4000 Total 485667 31250 22000 Zara 2015-16 N/A N/A 153417 6250 6000 Maina 2016-17 N/A N/A 147786.64 6250 4000 Total 301203.64 12500 10000 Turlandi 2015-16 N/A N/A 105666 6250 4000 2016-17 N/A N/A 104462 6250 4000 2017-18 N/A N/A 64207.83 1850 2000 2017-18 N/A N/A 89894.5 6250 4000 2017-18 N/A N/A 55125 1850 2000 2017-18 N/A N/A 79201.76 6250 4000 Total 498557.09 28700 20000 Ziarat 2016-17 N/A Malik Aftab 126300 6250 4000 Kaka Sahib 2016-17 N/A Malik Aftab 135000 6250 4000 Total 261300 12500 8000 Spin 2016-17 RRM,Plumb Conceret Sanat Khan 57551 6250 4000 Kani 2016-17 Rrepair, Hamid Jan & 39600 4000 2000 Khurd construction,street Brothers Pavement 2017-18 Rrepair, Khan Bahadar 87594.4 6250 4000 construction,street & Co Pavement Total 184745.4 16500 10000 Walai Manai 2016-17 N/A Shabir Khattak 79250 6250 4000 2017-18 N/A Hamid Jan & 48810 6250 4000 Brothers Total 128060 12500 8000 Dang 2015-16 N/A Farooq Shah 18375 1250 2000 Dang 2015-16 N/A Farooq Shah 33750 1250 2000 (Hassan 2016-17 N/A Utmanzai 89410 6250 4000 Dara) Cons. & Engineering 2017-18 N/A Hamid Jan & 48000 1850 2000 89

Brothers Total 189535 10600 10000 Inzari 2015-16 General Cleanliness Mehfooz ul 14999 1250 2000 Hassan 2015-16 PCC Mehfooz ul 149999 6250 4000 Hassan 2016-17 PCC,Supply of water Imdad Khan 375827 6250 8000 from chasma 2017-18 Pressure Pump Anwar Saddat 107400.92 6250 4000 Total 648225.92 20000 18000 Dheri 2016-17 PCC Submitted 6250 Submitted Khattak (I) 2016-17 Sanitation Submitted 1250 Submitted

2017-18 PCC Submitted 6250 Submitted

Total Submitted 13750 Submitted

Dheri 2015-16 PCC Wajid Ali 35531 1250 2000 Khattak 2015-16 Sanitation Wajid Ali 18749 1250 2000 (II) 2015-16 PCC Wajid Ali 56250 1850 2000 2016-17 Sanitation Naveed Kamal 55557 1850 2000 2016-17 PCC Ajmir Khan 170375 6250 4000 2017-18 PCC/Repairing etc Wajid Ali 26560 1250 0 Akora 2017-18 PCC J.A Shah 111357 6250 4000 Contractor Total 474379 19950 16000 Kahi (I) 2015-16 PCC,Hand Pump Farman Ali Paid 1850 Paid 2015-16 PCC,Hand Pump Farman Ali Paid 1850 2000 2015-16 Cleanliness Farman Ali Paid 1250 2000 2016-17 Hands Pump Sanat Khan 79629 6250 4000 2016-17 Pcc Street Farooq Shah 60102 6250 4000 2017-18 Hands Pump Hazrat Akbar 92820 6250 4000 2017-18 Pcc Street Hazrat Akbar 65457 6250 4000 Total 298008 29950 20000 Kahi (II) 2017-18 Installation pf Pressure Hazrat Akbar 70596.5 6250 4000 Pump 2017-18 Pavemant of Hazrat Akbar 56398 1850 2000 Street,Drain etc Saving Pavemant of Hazrat Akbar 75233.5 6250 4000 ADP Street,Drain etc 2018-19 Installation pf Pressure Sanat Khan 98893 6250 4000 Pump, Pavemen of Different Street Total 301121 20600 14000 Shagai 2015-16 PCC Steert Farman Ali 0 1850 0 90

2015-16 PCC Steert Sanat Khan 74999 1850 2000 2015-16 Cleanliness Sanat Khan 18773 1250 2000 2016-17 PCC Steert Zahir & 89718 6250 4000 Brothers 2016-17 PCC Steert Zahir & 95156 6250 4000 Brothers 2017-18 PCC Steert Taj Ur 59112.58 6250 4000 Rahman Total 337758.58 23700 16000 Khairaba 2018-19 PCC, Drain, Pavement Sanat Khan 61752 6250 4000 d etc 2018-19 PCC, Drain, Pavement Sanat Khan 55426 1850 2000 etc Total 117178 8100 6000 Katti 2017-18 Construction of Street Ali 99689 6250 4000 Miana Drain etc Construction 2018-19 PCC, Drain, Pavement Taj ur Rehman 101053 6250 4000 etc & Brothers Total 200742 12500 8000 Khawrai 2017-18 Construction of Street Hamid Jan & 70053 6250 4000 Drain,Retaining Wall Brothers etc 2018-19 PCC, Drain, Pavement Sanat Khan 58228 6250 4000 etc Total 128281 12500 8000 Maira 2017-18 N/A N/A 94902 6250 4000 Misri Banda Nandrak 2016-17 N/A Sanat Khan 117749 6250 2000 2016-17 N/A Sanat Khan 29955 1250 2000 2017-18 N/A Taj Ur 67912 1850 2000 Rahmasn 2018-19 N/A Sanat Khan 104143 6250 4000 Total 319759 15600 10000 Mughalk i Ali 2017-18 N/A N/A 59321 6250 4000 Muham 2017-18 N/A N/A 87715 6250 4000 mad Total 147036 12500 8000 Meshak Nizampu r Garu Namal 2017-18 PCC J.A Shah 125589 6250 4000 Sara Contractor Toha 2017-18 Installation pf Pressure Jan 61965 6250 2000 Pump Constraction Total 187554 12500 6000

Shaidu (I) Shaidu 2016-17 General Cleanliness M islam & 80576 Paid Paid (II) sons 2016-17 PCC M islam & 67925 6250 4000 sons 2017-18 PCC SJK 54665 6250 4000 Constructiom 2017-18 PCC Taj ur Rehman Paid 1850 2000 & Brothers Total 203166 14350 10000 Shaidu 2016-17 PCC Naveed Kamal 81129 6250 6000 (III) 2016-17 Sanitation Ameer Akbar 27594 1250 2000 2017-18 PCC Sanat Khan 90000 6250 2000 2017-18 PCC SJK 36027 0 0 2018-19 PCC Wajid Ali 87006.4 6250 4000 2018-19 PCC Wajid Ali 50486 1850 2000 Total 372,242.4 21,850 16,000