AUDIT REPORT ON THE ACCOUNTS OF DISTRICT GOVERNMENT ATTOCK AUDIT YEAR 2016-17 AUDITOR GENERAL OF PAKISTAN TABLE OF CONTENTS ABBREVIATIONS & ACRONYMS ......................................................................................................... I PREFACE .............................................................................................................................................. III EXECUTIVE SUMMARY ..................................................................................................................... IV SUMMARY TABLES & CHARTS ....................................................................................................... VII TABLE 1: AUDIT WORK STATISTICS .............................................................................................. VII TABLE 2: AUDIT OBSERVATIONS ................................................................................................... VII TABLE3: OUTCOME STATISTICS .................................................................................................... VIII TABLE 4: IRREGULARITIES POINTED OUT .................................................................................... IX TABLE 5 COST BENEFIT ..................................................................................................................... IX CHAPTER 1 ............................................................................................................................................... 1 1.1 DISTRICT GOVERNMENT, ATTOCK .......................................................................................... 1 1.1.1 INTRODUCTION OF DEPARTMENTS ......................................................................................... 1 1.1.2 COMMENTS ON BUDGET AND ACCOUNTS (VARIANCE ANALYSIS) ................................ 1 1.1.3 BRIEF COMMENTS ON THE STATUS OF COMPLIANCE ON MFDAC PARAS OF AUDIT YEAR 2015-16. ............................................................................................................................. 3 1.1.4 BRIEF COMMENTS ON THE STATUS OF COMPLIANCE WITH PAC DIRECTIVES ............................................................................................................................................. 3 1.2 AUDIT PARAS ................................................................................................................................ 5 1.2.1 NON-PRODUCTION OF RECORD ............................................................................................... 6 1.2.2 IRREGULARITY AND NON-COMPLIANCE .............................................................................. 8 1.2.3 PERFORMANCE .......................................................................................................................... 32 1.2.4 INTERNAL CONTROL WEAKNESS ......................................................................................... 39 ANNEXES .............................................................................................................................................. 44 ANNEX-A .............................................................................................................................................. 45 ANNEX-B .............................................................................................................................................. 50 ANNEX-C .............................................................................................................................................. 51 ANNEX-D .............................................................................................................................................. 52 ANNEX-E .............................................................................................................................................. 53 ANNEX-F .............................................................................................................................................. 54 ANNEX-G .............................................................................................................................................. 55 ANNEX-H. .............................................................................................................................................. 56 ANNEX-I .............................................................................................................................................. 57 ANNEX-J .............................................................................................................................................. 58 ANNEX-K .............................................................................................................................................. 59 ANNEX-L .............................................................................................................................................. 60 ANNEX-M .............................................................................................................................................. 61 ANNEX-N .............................................................................................................................................. 62 ANNEX-O .............................................................................................................................................. 63 ANNEX-P .............................................................................................................................................. 64 ANNEX-Q .............................................................................................................................................. 65 ANNEX-R .............................................................................................................................................. 66 ANNEX-S .............................................................................................................................................. 67 ANNEX-T .............................................................................................................................................. 68 ANNEX-U .............................................................................................................................................. 70 ABBREVIATIONS & ACRONYMS AIR Audit Inspection Report ALC Adult Literacy Centers B&R Building & Road BHU Basic Health Unit CD Community Development DAC Departmental Accounts Committee DRTA District Regional Transport Authority DCO District Coordination officer DDO Drawing and Disbursing Officer DEO (EE-M) District Education Officer (Elementary Education-Male) DEO (EE-W) District Education Officer (Elementary Education- Women) DHO District Health Officer DO District Officer DTL Drug Testing Lab DHQ District Headquarters EDO Executive District Officer FD Finance Department FTF Frogh-e-Taleem Fund F&P Finance and Planning GBHS Govt. Boys High School GGHS Govt. Girls High School GPS Govt. Primary School HRA House Rent Allowance LG & CD Local Government & Community Development MB Measurement Book MS Medical Superintendent NFBE Non Formal Basic Education NAM New Accounting Model NSB Non Salary Budget OFWM On Farm Water Management i PAC Public Accounts Committee PAO Principal Accounting Officer PESRP Punjab Education Sector Reform Programme PDG Punjab District Government PFR Punjab Financial Rules PLGO Punjab Local Government Ordinance POL Petroleum Oil and Lubricants PPPRA Punjab Public Procurement Regulatory Authority RTA Regional Transport Authority RHC Rural Health Center SDA Special Drawing Account SMC School Management Council SMO Senior Medical Officer TS Technical Sanction THQ Tehsil Headquarters W&S Works and Services ii PREFACE Articles 169 and 170 of the Constitution of the Islamic Republic of Pakistan, 1973 read with Section 115 of the Punjab Local Government Ordinance, 2001 require the Auditor General of Pakistan to audit the accounts of the Provincial Governments and the accounts of any authority or body established by, or under the control of the Provincial Government. Accordingly, the audit of all receipts and expenditure of the District Government Fund and Public Account of District Government is the responsibility of the Auditor General of Pakistan. The report is based on audit of the accounts of various offices of the District Government, Attock for the financial year 2015-16. The Directorate General of Audit District Governments Punjab (North), Lahore conducted audit during 2016-17 on test check basis with a view to reporting significant findings to the relevant stakeholders. The main body of the Audit Report includes only the systemic issues and audit findings carrying value of Rs1.00 million or more. Relatively less significant issues are listed in the Annex-A of the Audit Report. The Audit observations listed in the Annex-A shall be pursued with the Principal Accounting Officer at the DAC level. In all cases where the Principal Accounting Officer (PAO) does not initiate appropriate action, the audit observations will be brought to the notice of PAC through next year audit report. The audit results indicate the need for adherence to the regularity framework besides instituting and strengthening internal controls to prevent recurrence of such violations and irregularities. The observations included in this Report have been finalized in the light of discussion of DDO. In spite repeated efforts, executive authorities could not arrange meeting of Departmental Accounting Committee (DAC). The Audit Report is