PAC-REPORTS-1988-89-CONTENTS Report(1988-89) CONTENTS Preface Abstract Introduction CHAPTER 1. General Observations and Recommendations 2. Appropriation Accounts 3. Agriculture 4. Board of Revenue 5. Communications and Works 6. Cooperatives 7. Education 8. Excise and Taxation 9. Food 10. Forestry, Fisheries, Wildlife and Tourism 11. Health 12. Home 13. Housing and Physical Planning 14. Industries and Mineral Development 15. Information 16. Irrigation and Power 17. Lahore High Court file:///E|/PAC%20Reports/pac/report1988-89/Contents.htm (1 of 2)12/11/2007 9:12:12 AM PAC-REPORTS-1988-89-CONTENTS 18. Law and Parliamentary Affairs 19. Livestock and Dairy Development 20. Planning and Development 21. Social Welfare 22. Transport Annexure (Notification) file:///E|/PAC%20Reports/pac/report1988-89/Contents.htm (2 of 2)12/11/2007 9:12:12 AM PAC-REPORTS-1988-89-Preface Preface Under the Constitution of the Islamic Republic of Pakistan, the disbursement from the Provincial Consolidated Fund requires approval by the Provincial Assembly of the Punjab. While authorizing huge sum of the tax-payers’ money, the Assembly has a right to reassure itself that the moneys so granted were steered to the intended purpose and were spent prudently and in accordance with law/rules. The Assembly oversees expenditure through its Public Accounts Committees (PACs), on the basis of Appropriation Accounts, Finance Accounts and Audit Reports prepared by the Auditor-General. The said reports are laid in the Assembly under orders of the Governor. 2. As a rule, no money can be spent on any service over and above the money granted by the Assembly for the purpose. Excess expenditure, if any, is viewed seriously. PACs examine, with reference to the facts of each case, the circumstances leading to any excess expenditure, or immoderate savings and make appropriate recommendations. 3. As required under Article 171 of the Constitution of Islamic Republic of Pakistan, Appropriation Accounts and Finance Accounts of the Government of the Punjab and Reports of the Auditor-General of Pakistan for the year 1988-89 were laid before the Provincial Assembly of the Punjab on 19 June 1991. The Assembly referred the Report on Commercial Accounts to Public Accounts Committee-II (PAC-II), and the other reports (Civil, Works and Receipts), to Public Accounts Committee-I (PAC-I), for consideration. 4. These, along with the Reports of former and succeeding years remained under consideration of different Public Accounts Committees (PACs), including the present ad hoc PAC, from 1991 to 2002. Civil, Works and Receipts 5. PAC-I, constituted on 21 March 1991, consisted of Mr Saeed Ahmad Khan Manais (Chairman), Chaudhry Muhammad Riaz, Pir Allah Yar Chishti, Chaudhry Zafar Ullah Cheema, Malik Ghulam Haider Thind, Haji Muhammad Afzal Chan, Mr Farhat Aziz Mazari, Sheikh Anwar-ul-Haq Piracha and Hafiz Salman Butt. That Committee initially examined the reports on 15 October 1991. The same, along with other pending Reports, remained under consideration of the Committee till 18 July 1993 when the Assembly was dissolved, and with that the Committee also ceased to function. 6. The unfinished work was taken up by the successor PAC-I, constituted on 25 June 1994. It consisted of Mian Muhammad Afzal Hayat (Chairman), Raja Riaz Ahmad, Mr Amanullah Khan, Haji Muhammad Afzal Chan, Mian Muhammad Rashid, Pir Muhammad Shah Khagga, Sirdar Zulfiqar Ali Khan Khosa, Mian Imran Masood, Syed Zafar Ali Shah and Syed Tabish file:///E|/PAC%20Reports/pac/report1988-89/Preface.htm (1 of 3)12/11/2007 9:12:12 AM PAC-REPORTS-1988-89-Preface Alwari. The Committee considered the reports in a series of meetings; however, before it could finalize its report, the Assembly was dissolved on 17 November 1996. 7. The pending work was, then, considered by the next PAC-I, constituted on 14 October 1997. It consisted of Raja Muhammad Khalid Khan (Chairman), Raja Muhammad Javaid Ikhlas, Mr Usman Ibrahim, Mr Zia Ahmad Khan, Haji Ahmad Khan Haral, Haji Muhammad Sharif, Dewan Mushtaq Ahmad, Ch Talib Hussain, Haji Ihsan-ud-Din Qureshi and Sardar Awais Ahmed Khan Leghari. Having further considered the reports, the Committee prepared the draft report; but, before the same could be finalized for presentation to the House, the Assembly was placed under suspension with effect from 12 October 1999 under the Proclamation of Emergency; and, with that PAC-I ceased to function. Commercial Accounts 8. PAC-II, constituted on 26 June 1994, consisted of Mr Muhammad Arif Chatha (Chairman), Mian Intisar Hussain Bhatti, Mian Manazir Ali Ranjha, Malik Muhammad Ishaq Bucha, Mr Khalid Pervez Virk, Mian Ata Muhammad Khan Manika, Mr S.A. Hameed, Chaudhry Muhammad Riaz, Chaudhry Muhammad Iqbal and Syed Akhtar Hussain Rizvi. It had the preliminary examination of the Report on Commercial Accounts on 19 December 1994; completed its deliberations on 22 October 1996; and, prepared a rough draft of its report; but, before it could proceed further, the Assembly was dissolved on 17 November 1996. 9. The remaining work was, then, taken up by PAC-II constituted on 13 October 1997. It consisted of Ch Muhammad Safdar Shakir (Chairman), Mr Mansoor Ahmad Khan, Khawaja Saad Rafique, Mr Akhtar Mahmood, Ch Zafar Ullah Cheema, Sardar Naeemullah Khan Shahani, Sardar Amjad Hameed Khan Dasti, Haji Muhammad Nawaz, Mian Imran Masood, and Rana Sana Ullah Khan. The Committee prepared the draft report but before the same could be finalized for presentation to the House, the Assembly was placed under suspension with effect from 12 October 1999 under the Proclamation of Emergency; and, with that PAC-II also ceased to function. Ad hoc PAC 10. At that time, the defunct Public Accounts Committees had been seized of heavy backlog. To clear the unfinished work, Governor of the Punjab, pursuant to the powers conferred under Chief Executive of Pakistan letter No.1(74)SO(C-2)/2000 dated 31 July 2000, read with Article 2 of the Powers and Functions of the Governors Order 19 (5 of 1999), constituted an ad hoc Public Accounts Committee of the Punjab vide Finance Department Notification No.FD/Acctts:/(A&A)/ V-7/69 dated 20 October 2000 (Annexure). 11. The Committee initially consisted of eleven members; viz.- Mr Riyaz Hussain Bokhari (Chairman), Prof (Retd) Dr Khalid Hameed Sheikh, Prof (Retd) Dr Ejaz Ahsan, Major General (Retd) Muhammad Akram, Mr Muzaffar Mahmood Qureshi, Mian Abdul Qayyum, Mr Aftab file:///E|/PAC%20Reports/pac/report1988-89/Preface.htm (2 of 3)12/11/2007 9:12:12 AM PAC-REPORTS-1988-89-Preface Ahmad Khan, Ch Muhammad Aslam, Mr Ali Kazim, Mr Muhammad Ahmad Bhatti and Mr Ahmad Raza Khan. However, for personal reasons, Mr Ali Kazim showed his inability to serve on the Committee, and Prof (Retd) Ejaz Ahsan resigned after a few meetings. 12. The Committee decided to finalize the report for the year 1988-89 on the basis of the decisions taken by the earlier PACs, as well as its deliberations on 30 May 2002. The Committee, in its meeting on 25 July 2002, approved the Report in hand. 13. This Report is arranged in 22 Chapters. Chapter 1 consists of general observations and recommendations of the former PACs; Chapter 2 contains a summary of the deliberations of the PACs about the Appropriation Accounts. The remaining Chapters deal with the audit paras/ observations separately arranged for each department. A synopsis for each department has been added for ready reference. 14. It is hoped that suggestions and recommendations of the Committees would encourage and assist the Government in refurbishing the system and procedure for constructive financial management. (Dr Syed Abul Hassan Najmee) 25 July 2002 Secretary Provincial Assembly of the Punjab file:///E|/PAC%20Reports/pac/report1988-89/Preface.htm (3 of 3)12/11/2007 9:12:12 AM PAP-REPORTS-1988-89-Abstract Abstract APPROPRIATION ACCOUNTS Grants Settled Grants Finally subject to approval Grants Pended Total Grants Settled of Excess Budget Statement 49 16 4 29 AUDIT PARAS Paras Total Paras Paras Finally Paras Conditionally Settled Pended Paras Noted Settled 1235 184 599 100 352 file:///E|/PAC%20Reports/pac/report1988-89/Abstract.htm12/11/2007 9:12:12 AM PAC-REPORTS-1988-89-Introduction Introduction Among the tasks entrusted to the ad hoc Public Accounts Committee (PAC) constituted in October 2000, is to deal with the unfinished business of the Standing Committees on Public Accounts of the suspended Assembly of the Punjab. The ad hoc PAC is required to clear the backlog of Audit Reports passed on to it and to submit to the Finance Minister for approval the recommendations made by the previous PACs. 2. The Provincial Assembly’s Public Accounts Committees had completed their examination of the Auditor-General’s Reports on the Accounts (1988-89) of the Government of the Punjab. Although the Committee reports had been drafted, these could not be approved for submission to the Assembly before its suspension on 12 October 1999. 3. The ad hoc PAC further examined the matter in its meeting on 30 May 2002 and finalised its recommendations. 4. Based on the minutes of the meetings of the previous PACs, as well as the decision of the present PAC, the Report on the Accounts for 1988-89 has now been compiled. A summary has also been prepared of the General Observations and Recommendations made by the Committees in the course of their examination of the Audit Reports and the explanations provided by the Departments. 5. In its meeting held on 25 July 2002, the ad hoc PAC approved the submission of this Report to the Finance Minister. 6. It is recommended that the Departments and Organizations concerned should take note of the various directives and suggestions in this Report.