AUDIT REPORT ON THE ACCOUNTS OF 05 MUNICIPAL CORPORATIONS OF PUNJAB (SOUTH) AUDIT YEAR 2018-19 AUDITOR GENERAL OF PAKISTAN TABLE OF CONTENTS ABBREVIATIONS AND ACRONYMS ................................................................. PREFACE ................................................................................................................ i EXECUTIVE SUMMARY ..................................................................................... ii SUMMARY TABLES AND CHARTS ................................................................ vii Table 1: Audit Work Statistics ............................................................................................ vii Table 2: Audit Observations Classified by Category ........................................................ vii Table 3: Outcome Statistics ................................................................................................ viii Table 4: Irregularities pointed out ........................................................................................ ix Table 5: Cost Benefit ............................................................................................................. ix CHAPTER 1 ............................................................................................................ 1 1.1 Municipal Corporation, Bahawalpur ....................................................................1 1.1.1 Introduction .............................................................................................................1 1.1.2 Comments on Budget and Accounts ....................................................................3 1.1.3 Brief Comments on the Status of Compliance with PAC Directives................4 1.2 AUDIT PARAS ........................................................................................ 5 1.2.1 Fraud / Misappropriation .......................................................................... 5 1.2.2 Non Production of Record ........................................................................ 7 1.2.3 Irregularities & Non Compliance ............................................................. 8 1.2.4 Performance ........................................................................................... 17 1.2.5 Internal Control Weaknesses .................................................................. 19 CHAPTER 2 .......................................................................................................... 36 2.1 Municipal Corporation, Dera Ghazi Khan ............................................. 36 2.1.1 Introduction: ........................................................................................... 36 2.1.2 Comments on Budget and Accounts ...................................................... 37 2.1.3 Brief Comments on the Status of Compliance of MFDAC Audit paras39 2.1.4 Brief Comments on the Status of Compliance with PAC Directives ..... 39 2.2 AUDIT PARAS ...................................................................................... 40 2.2.1 Non-Production of Record ..................................................................... 40 2.2.2 Irregularities & Non-Compliance ...................................................................... 41 CHAPTER 3 .......................................................................................................... 53 3.1 Municipal Corporation, Faisalabad.................................................................... 53 3.1.1 Introduction .......................................................................................................... 53 3.1.2 Comments on Budget and Accounts ................................................................. 54 3.1.3 Brief Comments on the Status of Compliance of MFDAC Audit Paras of Audit Report 2017-18 ......................................................................................... 56 3.1.4 Brief Comments on the Status of Compliance with PAC Directives............. 56 3.2 AUDIT PARAS ................................................................................................... 57 3.2.1 Irregularities and Non-Compliance ................................................................... 57 3.2.2 Performance ......................................................................................................... 70 3.2.3 Internal Control Weaknesses .............................................................................. 84 CHAPTER 4 .......................................................................................................... 90 4.1 Municipal Corporation, Multan ......................................................................... 90 4.1.1 Introduction .......................................................................................................... 90 4.1.2 Comments on Budget and Accounts ................................................................. 92 4.1.3 Brief Comments on the Status of Compliance with PAC Directives............. 93 4.2 AUDIT PARAS ...................................................................................... 94 4.2.1 Non Production of Record ...................................................................... 94 4.2.2 Irregularities and non-compliance .......................................................... 96 4.2.3 Performance ......................................................................................... 112 4.2.4 Internal Controls Weaknesses .............................................................. 126 CHAPTER 5 ........................................................................................................ 145 5.1 Municipal Corporation, Sahiwal .......................................................... 145 5.1.1 Introduction ........................................................................................................ 145 5.1.2 Comments on Budget and Accounts .............................................................. 147 5.1.3 Brief Comments on the Status of Compliance with PAC Directives ......... 148 5.2 AUDIT PARAS ................................................................................................ 149 5.2.1 Non Production of Record ................................................................... 149 5.2.2 Irregularities & Non Compliance .................................................................... 151 5.2.3 Performance ....................................................................................................... 159 ANNEXURE ....................................................................................................... 166 Annexure-A ......................................................................................................... 167 Annexure-B ......................................................................................................... 172 Annexure-C/BWP ............................................................................................... 173 Annexure-D/BWP ............................................................................................... 176 Annexure-E/BWP ................................................................................................ 177 Annexure-F/BWP ................................................................................................ 178 Annexure-G/BWP ............................................................................................... 179 Annexure-H/BWP ............................................................................................... 181 Annexure-I/BWP ................................................................................................. 182 Annexure-J/BWP ................................................................................................ 184 Annexure-K/BWP ............................................................................................... 185 Annexure-L/BWP ................................................................................................ 187 Annexure-M/BWP .............................................................................................. 188 Annexure-N/BWP ............................................................................................... 189 Annexure-O/BWP ............................................................................................... 190 Annexure-P/BWP ................................................................................................ 192 Annexure-C/DGK ............................................................................................... 193 Annexure-D/DGK ............................................................................................... 195 Annexure-E/DGK ................................................................................................ 197 Annexure-C/FSD ................................................................................................. 199 Annexure-D/FSD ................................................................................................ 200 Annexure-E/FSD ................................................................................................. 202 Annexure-F/FSD ................................................................................................. 203 Annexure-G/FSD ................................................................................................ 204 Annexure-H/FSD ................................................................................................ 206 Annexure-I/FSD .................................................................................................