Sr.

Name of Text Of Draft Para Reply Remarks

No. DDO/Accountant
1. Para No. 1.

Disposal of audit observations

A during the scrutiny of the internal

audit reports revealed that 229 Nos. of
internal audit objections are still pending
for compliance. The accountant has
been asked working paper of all the
outstanding internal audit obseravation
& compliance in shape of working paper
be sent of director audit CPO within 15
days positively to proceed further in the
matter.

b. on perusal of external audit report

for the year 2012-2013 it was revealed
that was 136 external audit objection
are still pending for want of compliance.
However working papers are being
prepared and te accountant was asked
to the same may please be furnished to
CPO within 15 days positivly.

C. PRESENT AUDIT
The present audit and
inspection of the accounts has been
conducted by the undersigned. The
result of which are embodid in the
succeeding para graphs.

d. DDO/ACCOUNTANT
1. Mr. Waqas Aslam SSP/DDO
2. Mr. Akhtar Saeed S/C/Acctt:
Sr Name of Text Of Draft Para Reply Remarks
No. DDO/Accountant
2. Para No. 2. 1.

BUDGETING

As per guidline provided

by the director audit CPO
regarding preparation of
budget register showing
the budget position and
contractor ledger register
showing the general sale
tax paid to the contractors
has not yet been
prepared may be justified.
However the accountant
has been properly guided
for the prepration of avoid
said registers on the
prescribed formate for
further compliance.
Sr. Name of Text Of Draft Para Reply Remarks
No. DDO/Accountant
3. Para No.3.

NON COMPLIANCE OF DIRECTIONS OF

IGP PUNJAB, LAHORE.

Rule 2.31 of PFR Vol-I, that a drawer of bill

for pay, allowance, contigent and other
expenses will be held responsible for any over
charges. According to the instructions issued
by the IGP Punjab, vide letter No.5553-
5690/RA, dated 22.07.2013 that the
accountants of each formation should
scrutinized pay rolls and following certificate
be recorded on it.
A The accountant should be scrutinized
the pay rolls issued by the AG Punjab and
verified as to wheter Buckle No./personal No.
CNIC No. and particulars of each employees
recorded on the pay slip are correct as per
service record and certify that all the entries
and particulars recorded in the pay rolls are
found correct. The said comprehence
verification should be done twice in the year
i.e january & august.
B. The Accountant should certify that
pay & allowances being paid to the each
employee are in accordance with his
entitlement after necessary verificaion from
service record. It should be done twice in a
year i.e January & August.
C. The accountant shall verify that pay of
the officer/officials passed by the AG Punjab,
Lahore is in accordance with the sanctioned
strength /posted in case he found any
difference report immediately to the DDO with
resons, he should prepare a Balance sheet in
the following formate in the month of january 7
august of each year and DDO should
countersigned it after necessary
scrutiny/verification. Contrary to the instruction
it was not done.
D. during cecking of the pay rollsof
investigation Branch, it has been observed
that above said certificates have not been
recorded on the pay rolls by the
Accountant/DDO. The audit is of the view that
the DDO may be directed to justify the non-
compliance of the directions of High ups. In
future be careful and compliance should be
made under intimation to the CPO/Dieector
Audit VPO. Contrary to the instruction it was
not done. However in accorance with the pay
rolls summaries and pay drawn through DDO
the following amounts were drawn from the
Govt> treasury on account of pay &
allowances which have to be reconciled with
the AG Punjab, as well as AD Finance CPO
under intimation to audit.

The audit is of the view that the

accountant should be asked to comply with
the instruction and necessary
verification/checking of pay rolls as well an
sanction present strength be got carried
out/before next audit. Compliance in shape of
working papers may be furnished to direcrtor
audit CPO to proceed further in the matter.
Sr Name of Text Of Draft Para Reply Remarks
No. DDO/Accountant

4. Para No.4.

PAY OF ESTABLISHMENT NOT

FIXED BY A.G PUNJAB.
Rule 7.17 of PFR VOL-I,
provides that special attention is drawn
to the rules regarding maintenance of
te service book which is a
contemporary record in minutes detail
of persons official cover.
An examination of service
books of the establishment of the Addl:
IGP Investigation Branch Punjab
revealed that pay of following officer
official on 1.7.2013 was not fied by the
A.G Punjab. Payments of salary are
being made on provisional fixation of
pay made by the department itself.
This is not only irregular, against ibid
rules but can also leads to a heavy
loss on account of excess payment of
salary to the employees which should
be got verified from the A.G Punjab.

In view of the above during the

course of audit a letter has been
written to the A.G Punjab to depute
audit team for verification and fixation
of pay of the establishment to avoid
further loss to the Government.
Compliance in this regard will be
shown at the time of next audit.
 Name of Text Of Draft Para Reply Remarks
DDO/Accountant
Sr
No.
5. Para No.5
UN-AUTHORIZED MODE OF
PAYMENT OF SALARIES THROUGH
MANUAL BILLS RS.1178104/-
JUSTIFICATION THEREOF.
As per finance department
letter No. SO (TT) 2-2/72-Pt-I dated
19.07.2008, monthly salary of all
Government employees strictly be
disbursed through their bank accounts
alone, failing which the salary of
defaulting employees may be stopped.
Examination of manual bills and
acquaintance rolls of A.G Punjab, for
the period under audit revealed that te
salaries of following officers/officials
were paid through manual bills instead
of paying through their respective Bank
accounts on computerized payrolls
sysem. This resulted in unauthorized
mode of payment of salries of
Rs.1178104/-. Further, the formation
did not have supervisory mechanism to
check whether or not the salaries paid
acording to the sanctioned strength.

Matter needs justification for

drawl of salaries through manual bills
in violation of Government policy
besides this practic should be stopped
forthwith under intimation to the audit.
Sr Name of Text Of Draft Para Reply Remarks
No. DDO/Accountant
6. Para No.6.

Irregular expenditure on the purchase

of tyres and batteries amounting
rs.1139222/-sales tax amounting to
Rs.138039/- paid to the contractor not
verified from the sales tax department.

As per rule 4 and 12 of PPRA

Rules 2009 the procuring agencies
while engaging in procurements, shall
ensure that the procurements are
conducted in fair and transparent
manner, the subject of procurement
brings value of money to the agency
and the procurement process is
efficient and economical and the
procurements process is efficient and
ecomomical and the procurements
over one hundred thousand rupees
and up to the limit of two million rupees
shall be advertised on the PPRA,s
website in the manner and format
specified by regulation by the PPRA
from time to time. These procurement
opportunities may also be advertised in
print media, if deemed necessary by
the procuring agency.
According to para 3(b) of IGPs
Standing Order No.20 Vehicle
maintenance record book or history
sheet is required to be maintained in
respect of every Government vehicle
should be entered therein. The repair
entries recorded in the history sheet
should be personally signed by the unit
SP in order to avoid any fake or un
necessary expenditure.
Emamination of the record of Addl: IGP
Investigation Punjab, Lahore for the
period under audit it revealed that an
amount of Rs.1139222/- as detailed
below was incurred on the purhase of
20 Nos of tyres, 12 nos of batteries
and repir of Govt. vehicles. The
purchases were made without
advertisement on PPRA website. All
the purchase/repir work was got arried
without calling quotations and issuing
supply/work was got carried without
calling quotations and issuing
supply/work order from the firms of
choice uneconomical manners in
violation of PPRA Rules-2009.
A statement of Sales Tax was required
to be prepared in the prescribed format
and forwarded to the Collector of Sales
Tax but no such action was found
taken by the entity management.
Audit recommends that irregularity
needs to be got condoned from the
competent authority besides sending
the old tyres and batteries to SSP MT
Punjab Lahore for auction. A statement
of Sales Tax also needs to be prepared
and forwarded to the Collector of Sales
Tax under intimation to the audit.
Sr Name of Text Of Draft Para Reply Remarks
No. DDO/Accountant
7. Para No.7.

Un-authrized payment of conveyance

and fixed daily allowance during
suspension amounting Rs.186120/-
recovery thereof.
Rule 2.31 (a) of Punjab
Financial Rules Vol-I provides that a
drawer of bill for pay, allowances,
contingent and other expenses will be
held personally responsible for any
over charges.
As per letter No.10281/F-I
dated 8-6-2009, special pay package
will not be admissible to the
officer/officials
Under suspension
Officer/oficail who had been
made OSDs on the charge of
inefficiency/misconduct or
indiscipline
Officers who have been
directed to report police
lines/police head quarter /
S&GAD for inefficiency,
misconduct or indiscipline on
proor performance of duties.
Officer/official who have been
availed leave more than 11
days or on leave beyond four
months, EOL, study leave or
training abroad.

 Who are not working on police
department or who are
awaiting posting other than
those already mentioned
above.
Examination of the record of Addl: IGP,
Investigation Branch, Punjab Lahore
for the period under audit revealed that
un-authorized payment of pay package
during the period of suspension and
resulted into an overpayment of Rs.
186120/- which needs to be recorded
from the concerned employees and
deposited into the government
account.
Sr Name of Text Of Draft Para Reply Remarks
No. DDO/Accountant
08. Para No.08.

EXPENDITURE AMOUNTING
TO RS. 749288/- FOR
PURCHASE OF STATIONERY
GENERA:L SALES TAX PAID
TO CONTRACTORS WERE
NOT VERIFIED FROM THE
SALES TAX DEPARTMENT.
As per provision of PPRA Rules
2009 procurement more than one
hundred thousand should be
advertised PPRA website and
para-15.2 (ii) of PFR-VOL-I, says
that purchase order should not
be split up as to avoid the
necessity for obtaining sanction
of higher authority with reference
to total amount of the purchase
order according to Govt. Rules
vide para 15.2 (d) of PFR VOL-I,
all purchases should be made in
the most economical manner,
when stores are purchased from
the open market the system of
open competitive tender should
as far as possible be adopted
and purchases should made from
the lowest tender unless there
are any special reason to the
contrary which should be
recorded in writing.
During audit, the scrutiny of paid
vouchers has revealed that an
amount of RS. 749288/- was
incurred on the purchase of
stationary from local market on
quotations basis by preparing of
bills in small amounts to avoid
the sanction of the competent
authority.

OBSERVATIONS
Except bill No. 3 in
contravention of PPRA
Rules. 2009 advertising
on PPRA website was
not made. The
expenditure was split up
to avoid the necessity of
advertisement in print
media and on PPRA
website.
On scrutiny of last year
tender proceeding
revealed that Technical
and Financial bids of the
tender was not made
 separately scrutinized,
old quotations based
system was used and
quotations were collected
from the firms of own
choice.
Tender sale register was
not produced and tender
sale receipt was also not
deposited into the
treasury.
Sales Tax amounting to
Rs. 88444/- was paid to
the suppliers but the
statement of sales tax
was
not forwarded to the
collector of sales tax in
the prescribed format
hence the confirmation
regarding the sales tax
deposited into treasury
by the concerned
suppliers was not
obtained.
History sheets of Toners
were not prepared.
Old Stock Register of
stationery articles not
produced for audit
verification.
The stationery incharge was
asked to justify the irregularities
and complete the record before
end current financial year to
avoid any audit objection.
Further, PPRA Rule 2014 has
also been properly guided to the
DDO/Accountant.
Sr Name of Text Of Draft Para Reply Remarks
No. DDO/Accountant
09. Para No.09.

DISBURSEMENT OF
CASH REWARD (HEAD
MONEY) RS.5200000/-
During audit it was
observed that the detailed
below amounts were
drawn under cash
Reward (Head Money)
which has to be paid to
the concerned but despite
the lapsed of 4 months
only Rs. 2300000/- have
been disbursed and
remaining amount of Rs.
2380000/- is still pending
under the custody of the
DDO. The amount
undisbursed should be
disbursed before the
close of current financial
year. Compliance in
shape of working papers
alongwith disbursement
vouchers my also be sent
Director Audit CPO for
the perusal of competent
authority.
Sr Name of Text Of Draft Para Reply Remarks
No. DDO/Accounta
nt
10. Para No.10

IRREGULAR EXPENDITURE
AMOUNTING TO RS. 224978/-
ON ACCOUNT REPAIR OF
MACHINERY & EQUIPMENT.
During checking of contigent bills
under head AO 1301-Machinery &
Equipment it was revealed that an
amount of Rs. 224978/- and
R.99950/- under head Furniture &
Fixture was incurred during
periods under audit.
OBSERVATIONS
Repair works were got carried
out by the firm of choice
through splitting up the
expenditure.
Old parts i.e Hard Disk of
Computer/Photostats
machines which have been
replaced were not entered at
old sock register may be
justified.
Asset register was not
properly maintained.
Repairable articles were
shown repairable.
Stock entries were not verified
by the competent authority.
History sheets of the
Machinery Equipemt &
Furniture have not yet been
completed.
Sr Name of Text Of Draft Para Reply Remarks
No. DDO/Accountant
11. Para No.11

TELEPHONE &
ELECTRICITY CHARGE
REGISTER

During checking it was

noticed that an amount of
Rs. 840198/- was
expanded on telephone
call charges and an
amount of Rs. 103582/-
incurred on Electricity
charges respectively but
no compliance regarding
maintenance of
Telephone & Electricity
charges Registers has so
far been made in
contravention of
instruction issued by the
IGP, Punjab Lahore vide
his office Memo no.
13351-450/FIII, dated 02-
07-2002 and as observed
by the last audit. It, is
therefore desired that
registers of electricity
meters and telephone
connections might be
opened separately
column wise as given
below:-
During the course of audit
it was revealed that the
residential utility bills No.1
to 8, 16 to 20 & 20 to 30
were paid in cash may be
justified. Further, it has
also been transpired that
duplicate form of bills
were paid vide Sr. No. 25
& 26 may be justified and
in further this practice
should be stopped to
avoid any audit objection.

The irregularities pointed

out by the audit may be
justified and Electricity,
Telephone charges
Registers as per above
said format should be
prepared before end of
current financial year and
compliance may be sent
to Director Audit CPO
within 15 days positively.
Sr Name of Text Of Draft Para Reply Remarks
No. DDO/Accountant
12. Para No.12

Non-DISPOSAL OF UN SERVICEABLE
STORE ARTICLES OF MISC, STORE.
According to Govt. Rules vide para 15.18 of
PFR VOL-I, all surplus or unservicveable store
articles should be disposed off with the orders
of competent authorty.
During audit and review of store accounts of
the department, it was observed that no such
exercise has ever been taken place during the
entire period of audit and huge numbers of
unsrviceable store articles where lying in the
following stories:-
Stationery Store.
General/Misc. Store,
MT Investigation Branch
It is therefore desired that an action for
the disposal of the store should be taken and
sale proceeds thereof, could be deposited into
Govt. Treasury, audit feels that had the
unserviceable items of above stores disposed
off through auction the Govt. could have
earned suitable revenue.
Needful should be done before arrrival
of the external audit.
Sr Name of Text Of Draft Para Reply Remarks
No. DDO/Accountant
13. Para No.13 .

NON-DISPOSAL OF OLD NEWSPAPERS.

During the course of audit it was
observed that an amount of Rs.9960/- was
incurred on the purchase of daily
newspapers during the period under audit
but the DDO did not auction the wasteds
nespapers nor sale proceed deposited into
Government Treasury in violation of rule
15.2(5), 15.18 and 15.3 of PFR VOL-I,
Further, newspapers Register was not
maintained/provided for verification.
Needful should be done before
arrrival of the external audit. Compliance in
shape of working paper should be furnished
to Director audit CPO within 15 days
positively.
Sr Name of Text Of Draft Para Reply Remarks
No. DDO/Accountant
14. Para No.14.

NON-COMPARISON OF SCHEDULE OF
PAYMENTS WITH THE ENTRIES
RECORDED IN CASH BOOK DURING
2013-2014.
As per Govt. Rules vide para 2.4 of
PFR VOL-I, all entries recorded in the cash
book are required to be compared with the
list/schedule of payments received from
AG/Office District Accounts Officer
concerned on the closing of accounts each
month.
During review of cash book of the
department, it was observed that schedule
of payments have not been
collected/obtained by the department from
AG Office, Lahore, However, on request a
soft copy have been provided by the AG
Punjab through Accountant after
comparison with the schedule of payments
the Cash Book entries has been verified by
the audit.
Audit is of the view the DDOs ma please be
directed that before signing the cash book
the schedule of payment should be
obtained from the AG/concerned DAO to
avoid any misappropriation/embezzlement
in this regard.
Sr Name of Text Of Draft Para Reply Remarks
No. DDO/Accountant
15. Para No.15.

MISC: REGISTERS.
Sr. No. Rule Name of register Remarks
1. 3.20 Register of Incomplete
application for
family quarters or
house rent in liew
thereof.
2. 4.34 (ii) Clothing stock `Register-maintained
account of new
articles of clothing
and materials.
3. 5.16(i) District Not related
miscellaneous
store register.
4. 5.17 Distribution Maintained
register of
miscellaneous
stores.
5. 7.32(2) Register of Register-not maintained
enrolled officers
who are required
to maintain
hourses.
6. 9.17 (1) Age register of Register Not maintained
upper and lower
A&B
subordnates.
7. 10.50 Police Land Not maintained.
improvement fund
(b)
cash book.
8. 10.57 Police Deposit Not maintained.
Account Pass
(2)
Book (Form 65,
Civil Account
Code).
9.