ACKNOWLEDGEMENT

In the name of Allah, the Most Gracious and the Most Merciful, all praises to Allah for
the strengths and His blessing in completing this report. I also offer my humblest
thanks to HOLY PROPHET HAZRAT MUHAMMAD (PBUH) who is the forever torch of
guidance and knowledge for humanity as a whole.

Special appreciation goes to my supervisor, Sir Kabir Lecturer, at Govt. College of

Management Sciences Mardan. I am grateful for his supervision and constant support.

I also very thankful to Mr. Rouh-ullah, Senior Auditor at DCA, Mardan. Who help me
during my internship and guide me at every point.

Last but not least, my deepest gratitude goes to my beloved parents for their prayers,
good wishes, encouragement and financial support throughout my academic life.

By: UMAR FAROOQ

B.B.A (Finance)

GCMS Mardan.

Date: 2013 to 2017.

 EXECUTIVE SUMMARY

This report is about the District Comptroller of Accounts, Mardan. Where I

have done the internship of eight weeks. I have done the orientation of all the
departments which are providing services in first five weeks. Then I made the
final project on G.P Fund & Pension section for last three weeks. Being the
student of B.B.A the purpose of this report is to critically define and describe
different functions of DCA, Mardan.
This Report is divided into five chapters. The First chapter of this study deals
with introduction that presents the objectives, Methodology, Scope of limitation
of the study. In order to understand the DCA on which the study is carried on,
the second chapter of the study deals with some theoretical concept about
Profile of DCA, Mardan. The third chapter is about different sections & the
conceptual framework of activities of DCA, Mardan. The Fourth chapter is
about the two sections on which I made the report. The fifth chapter is based
on SWOT analysis. The Sixth chapter on the different types of analysis and
findings, conclusions and recommendations which are drawn by analysis of
whole study.
The main finding of the study is as follow: The subordinate staff is not
equipped with job-oriented training which could have helped them to go
through the rule/regulations and procedures they are supposed to follow. They
learn their work form their seniors by listening, and then practicing without
knowing the actual background of the procedure.
 TABLE OF CONTENTS

Chapter-1: Introduction of the Report..1

1.1 Background of the Study...1
1.2 Purpose of the Study...2
1.3 Scope of the Study...2
1.4 Methodology....3

Chapter-2: Historical Background4

2.1 Overview of the organization.4
2.2 Separation of Audit & Accounts5
2.3 DCA, Mardan..5

Chapter-3: Sections, Policies & Training..9

3.1 Office Network9
3.2 Policies....12
3.3 Training...14

Chapter-4: My job Responsibility..17

4.1 Pension Section...17
4.2 G.P Fund..18

Chapter-5: SWOT Analysis..21

5.1 SWOT Analysis of DCA, Mardan.21

Chapter-6: Conclusion & Recommendations.26

6.1 Report Finding26
6.2 Conclusion.27
6.3 Recommendation28
 Chapter: 1
Introduction of Report

This section of the report contains the introduction of the report, background
of the study, purpose of the study and scope of the work as main topics
covered in this section. This report is a little explanation of my two months
internship carried out at as a compulsory component of the B.B.A (Hons)
degree program at Govt. Collage of Management Sciences Mardan. This report
contains information about the organization and the responsibilities I have
performed at District Comptroller of Accounts, Mardan during my internship.
The objective of this report is to reflect upon the experiences collected during
my internship.

1.1- Background of the Study:

District Comptroller of Accounts, Mardan Internship Report is the most

significant obligation for the completion of the degree of B.B.A (Hons) program
at GCMS Mardan. The internship allow the students to put their theoretical
knowledge into practice. I have done my internship in DCA Mardan and
especially my area of focus was its Pension department and G.P Fund where I
have learned and put my theoretical knowledge into practices. Distract
Comptroller of Accounts is a field office of Accountant General Khyber
Pakhtunkhwa Peshawar which has been performing delegated functions on
behalf of Controller General of Accounts ever since its inception. Created
primarily for keeping and maintaining the accounts of the provincial
government, this office has been performing function in accordance with
provisions of the Constitution of the Republic of Pakistan, 1973 and the
Presidential Order 2001. Since the dawn of civilization, having brought in its
wake the give and take of goods of every day necessity, the concept of keeping
of accounts and the related records in one form or other has prevailed all
through the ages. Responsible men of even ordinary prudence have been well
aware of the necessity of maintaining records of incoming and outgoing, being
taken in any shape, according to the dictates of times, circumstances, and
locations. It is not a fact of the remote past that housewives used to keep a
complete and up-to-date account of all that was given to the neighbors and
other inhabitants of the locality as well as relatives on the occasion of
happiness or sorrow.

1.2- Purpose of study

The practical implementation of knowledge, skill and abilities in DCA, Mardan
was my core purpose of study. The main purpose of the study is to observe the
practices and procedures being followed in the DCA, Mardan and to assist the
management Based on the analysis, short and long term recommendations are
made at the end of this report. of DCA and find out deficiencies and problems
faced by the management. Therefore we can say that the purpose of the study
is to recommend solutions for solving the problems faced by the management
of DCA and also recommend ways for optimal utilization of its human
resources in best possible manner.

1.3- Scope of work:

I started working as an internee in Pension section in DCA, Mardan beside

this I worked there in G.P Fund section. The report made on DCA generally
reviewed all the departments, but honestly it was not possible to gain
knowledge of all the departments in my two months internship. Therefore the
main focus of the report is on Pension section and G.P Fund section.
1.4- METHODOLOGY
The Method for data collection is the main theme of the study. My
methodology for collection of data is based categories.

1. Primary data.
2. Secondary data.

1.4.1- Sources of Primary data

Briefing and discussion with officers of different department.
Personal Observation.
Unstructured Interviews of DCA officials of different department when
we faced any problem.

1.4.2- Sources of Secondary data

Previous internship reports.

Web sites.
 Chapter: 2
HISTORICAL BACKGROUND OF THE ORGANIZATION

2.1- An overview of the organization

Overview: The Office of the Accountant General KPK was established on 1st April,
1929 as a small Pay & Accounts Office and was responsible for Audit & Accounts of
both Federal and Provincial transactions in KPK. Subsequently it was re-designated as
Comptroller, KPK on 1stNovember 1931. It continued to function as such till July,
1973, when its status was raised to that of Accountant General because of the
tremendous increase in the scope of its activities and load of work. Apart from KPK
and its adjacent Tribal Agencies, the audit jurisdiction of this office also covered
Northern Areas (Gilgit & Baltistan). The audit of Northern Areas was, however,
transferred in 1974 to the Accountant General, Pakistan Revenues Islamabad.
Similarly, in the case of Frontier Irregular Corps (Scouts & Militia), the audit
jurisdiction of this office extended to Baluchistan. But on the formation of separate
office of the Inspector General, Frontier Corps of Quetta in 1974, the audit of the Units
in Baluchistan was transferred to the Comptroller, Baluchistan. On the formation of
one Unit, the audit of two adjacent Districts in Punjab (Attock and Mianwali) was
transferred to this office from office of the Accountant General, Punjab.
Correspondingly, owing to centralization of works audit in office of the Director, Works
Audit, Lahore, the works portion was transferred from this office. These arrangements
were reversed in 1970, owing to dismemberment of One Unit. During that period the
audit of ex-States of Dir, Swat and Chitral was also taken over by this office due to
merger of these States. The District Accounts Office scheme was introduced in KPK
in 1970. Initially it was experimented in one District i.e. Mardan. By now there are 24
Districts and 7 Agency Accounts Offices, in KPK and FATA respectively. Till July,
1979, this office was responsible for the audit and accounts of both Federal and
Provincial transactions in the Province (including Agencies). On the formation of the
Sub-Office of the Accountant General, Pakistan Revenues, in July, 1979, the audit
and accounts of the Federal transactions were transferred to that office.

2.2- Separation of Audit and Accounts

Office of the Accountant General, KPK, till 30th June, 1989 was responsible for
the local audit of accounts of the Provincial Govt departments and its autonomous
bodies and corporations and performance of audit of projects etc. The audit reports too
there on were being prepared by this office. The function of local audit of accounts was
however withdrawn from it and assigned to newly established office of the Director
General, Audit KPK in July 1989. All the accounting transactions both for the Federal
as well as Provincial Govt were under the administrative and functional control of the
Auditor General of Pakistan. The separation of Audit & Accounts departments were
promulgated vide Auditor General's ordinance 2001 and Controller Generals
Ordinance 2001, since then the Accounts Departments were independently kept under
the newly created office of the Controller General of Accounts.

The Accountant General Khyber Pakhtunkhwa Peshawar being a provincial office of

the Controller General of Accounts is, therefore, primarily entrusted with delegated
power that devolved on Controller General of Accounts vides Article 169 of the
Constitution. As such, this office is required to perform the following function on
behalf of the Controller General of Accounts.

2.3- District Comptroller of Accounts, Mardan.

2.3.1- Introduction

Before 1970, audit and accounts (Accountant General Office) was functioning at
provisional level. The claim pertaining to office, civil employee serving in district,
Agency were sent to the office which take much time in disposal only treasury function
was Performed in each district/agency. Only monthly pay of civil employee was
admitted by treasury in a district/agency. That pay was further post audited in AGs
office.
Payment of GP fund final settlement, pension payment, loan, advances and payment
Gazetted Govt. servants were made as and when payments authorities were issued by
the AG's office and received in Treasury. The civil employee were facing hardship and
they had to pay many visits in AG's office at provincial headquarter to get their claim
Stalled.

The govt. of Pakistan felt this hardship of the civil employees of District/Agency
As work load in AGs office and accordingly the govt. introduced the district account
office scheme in each district/agency in Pakistan to save the employees form hardship
in Settlement of their financial problems as well as to streamline the Accounts of
Provincial Government.

That was the reason; the Govt. introduced the district accounts office scheme under a

Technical term Modernization and Mechanization of System of Accounts in Pakistan.

In June 1969 some district office were established in Baluchistan and Khyber
Pakhtunkhwa and thereafter on Success of those offices, more accounts offices were
opened in all the provinces of Pakistan. In 1970, the scheme was established fully at
all district level. Since these offices were meant for the early solution of financial
problem of the civil servant of provincial governments, therefore the expenditure on
this scheme is being borne by the each provincial Govt. of Pakistan. However the
expenditure on this account at agency level is being borne by the federal govt.

The Treasuries which were functioning prior to the introduction of this scheme in each
district were merged with the district accounts offices and treasury officers were
redesigned as district account officers and ministerial staffs of farmer treasuries were
also merged in district/agency account offices.
Accordingly the post district accounts officer and agency accounts officer and posts of
ministerial staff, formally called treasury staff are still under the administrative control
of finance department of provisional Govt. appointment, promotion and transfer
posting of such staff is done by the provisional finance department. The ministerial
staff of the provisional Govt. is doing former treasury function i.e. compilation of
accounts under the supervision of the District accounts officer.
Posting transfer of District account officer is administered by the provisional finance
Government 50% through treasury staff saying SAS Exam and seniority Fitness basis
and 50% posts are filled through accountant general qualified staff on his
recommendation.

In short the District accounts officer has its wings i.e. one for accounts and editorial
function. The former is funded by the Provincial finance department and other
through audit and accounts funds. The federal exchequer for audit staff and provincial
exchequer for account staff. Function of District/agency accounts offices in Pakistan
are mini Accountant Generals Offices in each district/agency. These offices perform
same function at district/agency level as performs by the Accountant general's office
at provincial headquarters. The claims of GP funds, pay and allowances, loans,
advances, pension and refund of revenue are pre audited for payment to civil employee
posted at district/agency.

The account of Federal/ Provisional govt. are compiled at district level and monthly
accounts after consolidation is submitted to the accountant generals office at
provisional headquarter for merge in provisional account.

2.3.2- Main Function

Following are the main functions performed by the DCA

Maintenance the pertaining to Provincial organization with response to district

level.
Finalization of Pension Cases.
Maintenance of GP Fund Accounts.
Pre Audit of personal claims of all Gazetted/non Gazetted staff.
Maintenance of deposit register, personal ledger account and refund of lapsed
deposit of Departmentalized entities in Federal and provisional Govt.
Payment of various loans and advances, civil advances and permanent advances of
non-developed departments in Khyber Pakhtunkhwa behalf of Provincial & Federal
Govt. and issuance of cheaques after processing claims on this account at State
Bank of Pakistan at Peshawar.
Compilation of monthly accounts.
 2.3.3- Organization Chart

2.3.4- Explanation to Organization Chart

Head of Department is District Comptroller of Accounts (BPS-19), posted by

Treasury and Accounts, Finance department, Khyber Pakhtunkhwa. Under District
Comptroller of Accounts (DCA)s direct supervision, there are one Assistant Treasury
Officer (BPS-17), a Add: District Account Officer (BPS-18). Accounts Officers are those
staff members who are promoted by having passed Departmental Examination i.e.
Subordinate Accounts Services (SAS). These ATO and ADAO supervise different
sections the District Account Office. Every section consists of one assistant Accounts
Officer (AAO) or Assistant Supervisor (AS), and Senior Auditor, Whose strength
depends upon sectional work, one junior Auditor and a Peon. Senior Auditors who
qualify SAS are initially appointed as AAO and then, are promoted in future. But
Supervisors are selected promoted from Senior Auditor Cadre on Seniority-cum-
fitness. Senior Auditor, Junior Auditors and Peons are appointed through direct
recruitment by DSC (Departmental Selection Committee) and Sub-accountants are
appointed through Public service commission.

CHAPTER: 3

SECTIONS,POLICIES & TRANING IN DCA, MARDAN

3.1- OFFICE. NETWORK

The Accountant General of Pakistan Revenues has a network of four main offices in
each provincial capital including Karachi, Lahore, Peshawar, Quetta and a sub- office
at Gilgit and Head office at Islamabad.

Following are the sections of DCA Mardan.

3.1.1- G.P.FUND SECTION

The district accounts officer is responsible to maintain G.P Fund accounts of

civil employees of his district like a banker. G.P Fund is a compulsory saving scheme
for the benefit of civil employees. A monthly deduction is at fixed rate, pay scale wise is
made in this account form the salaries of the employees. These monthly deduction are
maintained in the individual ledger account in district account office. The total
accumulation along with interest accrued thereon is paid to employee on his
retirement from Service. During his Service, an employee can take advance from his
G.P. Fund account for some immediate reason i.e. on prolonged illness; repair of
houses and for other obligatory expenses. These advances are refundable by the civil
employee and accounted for in his ledger account. A civil employee can take 80% non-
refundable advances, three times during his entire Service on reaching the age of 45
years 50 years and 55 years. These advances are treated part of final payment of his
G.P. Fund account.

Sections

Fund-I
 o Education Department (District)
o Agriculture Department (District)
o Health Department (District)

Fund-II
o Environment Department
o Agriculture Department
o Health Department
Fund-III
o Police Department
o Irrigation Department
o Excise Department.
o Works & Services Department
Fund-IV
o Establishment and General Administration Department
o Judiciary
o Education Department.

3.1.2- Computer Section

Computers have become an important element of the modern office system. This
department of the office is responsible for the computerization of payroll of all the
federal & provincial employees being paid by A.G /A.G.P.R. It makes deductions and
payments if duly suggested by department and approved by the AG/A.G.P.R in the
monthly payroll of the departments concerned.

Functions

Coordination of computerization activities of AG and Field offices.

Trouble shooting
3.1.3- Book and Compilation section

This section is responsible for booking head wise receipts and head wise
payment of F.T.O A/C, Income Tax, Sales Tax and coding and classifying them.
Making payments form sub-offices and passing general entries and transfer entries
and preparing monthly account. It also maintains civil a/c, combined civil a/c and
adjusting the direct payment made by federal govt. through ministries.

3.1.4- Pension Section

Pension claim of retired official is prepared b his department on prescribed forms

and duly sanction is forwarded to pension sections of district accounts officer. The
auditor in this section, on receipt of pension papers applies checks, length of Services,
no demand certificates, service verification certificates, of pay correctness drawn by
him from time to time and entitlement of pension are Verified minutely.

After due check, pension payment order is prepared and put up to the district
accounts officer for final signature. Pension payment order in favor of pensioner is
finally issued to the bank for payment. First payment to the pensioner is always made
on due verification and identification by the district/agency accounts officer. In order
to facilitate pensioners, they are authorized to draw pension form any bank of their
choice.

Functions

Pension Cases of Provincial Employees.

Family pension cases of the deceased employees.
Revision cases.
Restoration cases of the Pensioners.
Post Audit of Pension Payments.

3.1.5- Cheaque Section

 It prepares the pre-audited cheaques drawn on State Bank of Pakistan or
National Bank of Pakistan for disbursement to govt. departments for their pre-audited
claims.

3.1.6- Administration Section

Functions

Personnel matters of employees, Logistic support and office security.

3.1.7- Pay-Roll section

The department that determines the amounts of wage or salary due to each
employee payroll.

3.2- DIFFERENT POLICIES

3.2.1- Leave Polices:

Granting leaves is one of the duties of the personal department. Leaves are
categorized as follows:

Casual Leave
Recreational Leave
Earned Leave
Leave Without pay

3.2.2- CASUAL LEAVE

Casual leaves are granted for unforeseen circumstances and cannot be
combined with any other kind of leave. Each employee is entitled to 20 casual
leave in a calendar year.

3.2.3- RECREATIONAL LEAVE

 Such leaves are granted to all the employees once during a year for recreational
purpose. The leave is approved by the concerned authority for a period of 15
days and counted as 10 days leave.

3.2.4- EARNED LEAVE

Such type of the leave is given only after one year of Service. Earned leave of 48
days are permitted each year. This can be accumulated and availed at Once to
get maximum benefit out of it.

3.2.5- Leaves without Pay

As the name suggest, leaves are granted without giving the pay subject to the
approval of the concerned department. Such leaves are granted only after the
exhaustion of the earned leaves.

3.3-TRAINING
3.3.1- Introduction
A learning experience that seeks a relatively permanent change in an
individual that will improve his or her ability to perform on the job

3.3.2- TRAINING PROGRAM

A separate wing called HRM wing has been established in the Department of
auditor General. Under this wing there are five training institutes working at
Islamabad, Karachi, Lahore, Peshawar and Quetta. These are called the Audit &
Accounts Training Institutes. (AATI)

3.3.3- PROBATIONER OFFICERS TRAINING

The Probationer Officers' Training annually runs from July to March. The
programs meant for probationary officers who join the Accounts Group under
 the national scheme of recruitment for superior services and aims at imparting
essential skills in the field of accounting, auditing and management to enable
the officers to function efficiently and effectively in various constituent units of
the Accounts Group.

3.3.4- Training of SAS

The main responsibilities of the AATI are to impart training to staff of the
department regarding accounting matters. For this purpose a comprehensive
training in the shape of SAS examination is provided.

3.3.5- SAS PART-I

During the 1st Stage of the SAS examination 6 month training is provided to
staff of various field offices. The subjects taught at this level are during this
training the staff is treated to be on duty and they get salary but temporarily
they are posted to AAT for study. After completion of training an exam is taken
by the department of the Auditor General of Pakistan in different centers in
Pakistan.

3.3.6- SAS PART-II

The individuals who qualify the SAS Part-I examination are again deputed for
SAS Part-II training at AATI, Lahore, Karachi, Quetta and Peshawar. At the
finalization of training of six months again the exam is taken by the department
of the Auditor General of Pakistan.

3.3.7- SAS REFRESHER COURSE

 Two weeks refresher course for SAS Part- and SAS Part-II will be conducted for
the trainees of previous years. The dates are announced later on, in accordance
With the schedule of their respective examinations.

3.3.8- Promotion of Successful Candidates

The trainees who qualify the SAS Part-II examination are awarded with
promotion. The trainees are promoted from a non-gazetted post to gazatted post
of A.A.O.

3.3.9- FINANCE MANGERS COURSE (FMC)

These courses are available to Middle Level Manger. (BPS-17-18) of the various
constituent units of Accounts Group and other Government Organizations.
Fifteen to twenty officers are accommodated in each course. The office of the
Auditor-General makes nominations of officers of Inter-Departmental Cadres of
Accounts Group and those from Departmental cadres are nominated by the
respective Heads of Department.

3.3.10- PIPFA (AAT)/SAS TRAINIG

The following preparatory coursed have been planned for Foundation &
Intermediate Stages of AAT Examination. The course is designed to prepare the
participants of the course for foundation and intermediate stage of AAT
Examination. It will help the department of Auditor General to have a cadre of
B-16 officers continue to remain available.

3.3.11- ON-JOB TRAINING

 Normally, given by a senior employee of trainer's supervisor, the trainee is
shown how to perform the job and allowed to do it under the trainers
supervisor. The Institute

Provides them with on job training, as exposure to advance coursed and

seminars conducted by the Audit and Accounts Training Institute.

3.3.12- JOB ROTATION

Job rotation is defined as the practice of periodically rotating job assignment

enables the employees to work on different positions and get an overall picture
of the Office operations.

3.3.13- OFF-THE JOB TRAINING

Off-the job training in the office includes refresher course and meetings
organized by the AATI. This mode of training is done to enable employees to
upgrade their knowledge to new developments in Accounting and also to
broaden their outlook and train them in new techniques.
 CHAPTER: 4

MY JOB RESPONSIBILTY

4.1-IN PENSION SECTION:-

Pension means a periodical payment made by Government in consideration of the

service rendered by a Government servant in accordance with the rules. It deals with
preparation of pension cases of all the retiring provincials Government Employees. It
calculates their monthly pension admissible and net payable in lump sum on their
retirement. It prepares the pension payment books for the retired employees and
makes enhancement if there is any change from Government.

4.1.1-Duties of Pension Section:-

1. The work entrusted to the Pension Brach mainly consists of the following items of
work:
2. The verification of service of applicants for pension and gratuity.
3. The reports on titles to pension and gratuities of the officers serving under the
audit control of this office and the allocation of pension charges between different
Governments.
4. The maintenance of pension contribution register and broadsheet of leave salary
and pension contributions due on behalf of officers on Foreign Service.
5. Keeping watch over regular recovery of contribution and recovery of interest on
overdue contributions.
6. The preparation and issue of the pension payment and gratuity orders.
7. The disposal of commutation applications for pension received from the pensioners
consisting of the report as to the amount of commuted value admissible and the
issuing of authorities for its payment on receipt of sanctions.
8. Adjustment of pension charges between different governments.
9. Audit of pension, commutation and gratuity charges.
10. The preparation of the budget estimates for pensions.
11. The compilation of periodical returns
12. The classification of pension receipts and payments and the compilation of
monthly accounts relating to Provincial Payments of pension, gratuities, and
receipt-in-aid Superannuation etc. and payments of commuted value of pensions
provincial under the heads commuted value of pensions and commuted value of
pensions.
13. Appropriation Audit in regard to provincial expenditure under these heads.

4.1.2-Activities Performed in Pension Section:-

I undertake the following activities:

a) Receiving the Pension Cases

b) Recording of Pension cases in Diary, and hand over it to the Senior Auditors
c) Pension report generation on computer using SAP software
d) Pension report issuance
e) Pension Payment Order (PPO) generation
f) Pension Payment Order (PPO) issuance
g) Filling the Pension Payment Order
h) Recording the PPO in PPO register
i) Maintaining the Audit Register
j) Maintaining the Issue Register
k) Maintaining the Family, Adhoc Relief, and Special Revisions Registers
l) Issuance of List of family members and Descriptive Rolls
m) Affixation of Seal on the Authority
n) Pension Updation
o) Punching of Pension Cases in Computer
p) Finalization of Adhoc Relief Cases
q) Post Audit of Revison
r) And deals with other pension related matters.

4.2-IN GENERAL PROVIDENT FUND

G.P fund is a compulsory saving scheme for the benefit of civil employees. A
monthly deduction is at fixed rate, pay scale wise is made in the account from the
salaries of the employees. These monthly deduction are maintained in the individual
ledger account in district account office. The total accumulation along with interest
accrued thereon is paid to employee on his retirement from service.

4.2.1-G.P Fund Final Payment:

1) Form 10 containing the following information:-

Name (with father's name of the retired/deceased etc. civil servant.)

Designation of the post held.
G.P Fund Account Number/Numbers assigned by the Accounts Office.
Name, age, relationship of the Nominee (in case of death of subscriber).
A certificate from the DDO stating whether any advance from the fund was
granted to the
Subscriber during the previous 12 months, and if so full particulars of the
advance.
Amount/month of Last Fund Deduction (copy of Pay Roll).
Duly signed by the applicant and DDO.
2) Photocopy of Computerized NIC.

3) Copy of Pay Roll in which G.P Fund deduction ceased.

4) Pay Stoppage Certificate duly signed by DDO concerned.

5) Application in original by the subscriber for Final Payment.

6)
4.2.2-Activities Performed in G.P Fund Section:-

Checking the following documents for Advance and Transfer of G.P Fund.

Advance from G.P Fund:

1. Temporary/Refundable Advance:

The following documents are essentially being furnished to AG/DAO/AAO for

Temporary Advance.

Form TR-58 (for officials BPS-1 to 15).

Pay Bill (for BPS 16 and above).
Source-5 duly completed in all respects.
Sanction from the competent authority mentioning therein Number & date.
Copy of last Balance Sheet.
Copy of Computerized NIC.
Number & date of Credit Memo balance thereby transferred from other
DAO/AAO.
2. Permanent/Non-Refundable Advance:

Three advances are admissible 1st at the age of 45 to 50, 2nd at 50 to 55 years
and 3rd at 55 to 58.
Form TR-58 (for non-gazetted).
Pay bill (for gazetted).
Source-6 completed in all respects.
Sanction from the competent authority with Number & date.
Copy of first page of Service Book for age verification.
Copies of Last Payroll and last Balance Sheet.
Note: All entries in the Form TR-58, Pay Bill and Source-5 or 6 must be complete in all
respects.

G.P Fund Transfer Case:

1) Name & designation.

2) G.P Fund Account Number.
3) Personal Number.
4) Copy of Computerized NIC.
5) Copy of last Payroll.
6) Application duly signed by subscriber.
7) Number & date of the balance transferred from any other DAO/AAO.
8) Copy of Last Pay Certificate (LPC).

CHAPTER: 5
SWOT ANALYSIS OF DCA, MARDAN

5.1-SWOT ANALYSIS:
SWOT is an abbreviation stands for strength, Weakness, Opportunities and threats
respectively. Every organization has strength, weakness, Opportunities and threats.
Strengths and weaknesses are basically occurring in the internal environment of the
organization. These provide the information that in which area we are Strong and
weak and these provide the solution how we can overcome the Weakness and utilize
the strengths in a right direction.

Being an internee I observed Unilever and found some "strengths" and weaknesses".
But with these strengths and weaknesses they do have some "Opportunities and
threats. SWOT analyses of District Comptroller of Accounts (DCA), Mardan are
discussed as below.

Five step process:

List key External Factors (10-20)/Internal factors (10-20)

Opportunities and Threats

Strengths weaknesses

We have to prepare a list of all external factors and Internal Factors Which Will affect
the EFE matrix.

Assign weight to each (0 to 1.0).

 Sum of all weights = 1.0

Now we have to arrange them according to their weight age that which factor is
Important. It should be weight age in % ages. The sum of the total of all factors should

always be one.

Assign I-4 rating to each factor

Firms/Organization current Strategies response to the factor, how well firms response
to these factors.

Multiply each factors weights by its rating

Produces a weighted scores, how the firm will respond to these external factors. Such
Criteria are shown as rating.

Sum the weighted scores for each.

Determine the Total Weighted score for the organization.

Highest Possible weighted score is 4.0. The lowest weighted score is 1.0. The
average weighted score is 2.5.

External Factors Evaluation Matrix Internal Factors Evaluation Matrix can be

developed in five details steps.

Step 1)
List key external factors/internal factors as identified in external-audit process.
Include a total of from ten to twenty factors, including opportunities and
threats/strengths and weaknesses affecting the firm. List the Opportunities first and
then threats. Be as specific as possible, using percentage, ratio, and comparative
numbers whenever possible.

Step 2)
Assign to each factor a weight that ranges from 0.0 (Not Important) to 1.0 (very
Important). The weight indicates the relative importance of that factor to being
successful in the firm industry. Opportunities often receive higher Weights than
threats, but threats too can receive high weights if they are especially Severe or
threatening. The sum of all weights assigned to the factors must equal 1.0.

Step 3)
Assign a 1-to- rating to each key external factor to indicate how effectively the firms
current strategies respond to the factor, where 4 and 5 is Superior response, 3 and 5
is above Average response, 2 and is average response, 1 and 5 is the poor response,
Rating is based on effectiveness of the firm's current strategies.

Step 4)

Multiply each factor's weight rating to determine a weighted score.

Step 5)
Sum the weighted scores for each variable to determine to total weighted score of the
organization.

5.1.1-Rule of Thumb
List key External Factors
Opportunities and Threats
Assign weight to each (0 to 1.0)
Sum of all weights = 1.0
Assign 1-4 rating to each factor
Multiply each factors weights by its rating
Produces a weighted score
Sum the weighted Scores for each
Weighted Score for the organization
Highest Possible weighted score is 4.0
The lowest weighted score is 1.0
 The average weighted score is 2.5

External Factors Evaluation Matrix

S.NO Opportunities Weight Rating Weighted Score
1 Modren Studies Implementation 0.30 1 30
2 Workforce Diversity 0.20 2 40
3 Career Management 0.20 2 40
4 PCS Recruitment/Selection 0.15 3 45
5 Computer/SAP Software/Technology 0.15 1 15
Total Weighted Score 1.00 1.6

S.NO Threats Weight Rating Weighted Score

1 Corruption 0.2 1 20
2 Resources Effective Utilization 0.3 2 60
3 New Latest Technology 0.3 2 60
4 Culture/Dynamic Changes 0.1 2 20
5 Political Influence 0.1 3 30
Total Weighted Score 1 1.9

Finding: External Factors Evaluation (EFE) of District Comptroller of Accounts

Mardan has a total weighted score of 1.60 for Opportunities and 1.90 for Threats,
indicates that DCAs threats are more than their opportunities which may jeopardy
and open a Pandora box for DCA its effort to pursue strategies that capitalize external
opportunities and avoid threats.
 Internal Factors Evaluation (IFE) Matrix
S.NO Strengths Weight Rating Weighted Score
1 High Qualified Staff 0.20 2 40
2 Training and Development 0.20 2 40
3 Experienced Staff 0.10 2 20
4 Funds Availabilty 0.10 3 30
5 Downsizing 0.20 2 40
6 Psychological Contract 0.10 2 20
7 Building Capicity 0.10 2 20
Total Weighted Score 1.00 2.1

S.NO Threats Weight Rating Weighted Score

1 Favoritism/Nepotisim 0.1 2 20
2 Uncivilized Staff 0.1 2 20
3 Limits no. of Computers 0.2 3 60
4 Monopoly of Employee 0.1 2 20
5 Red-Tapism 0.2 3 60
6 Manual Work 0.1 2 20
7 Uncomfortable Working Condition 0.1 3 30
8 Planning 0.1 2 20
Total Weighted Score 1 2.5

Finding: Internal Factors Evaluation (IFE) of District Comptroller of Accounts Mardan

has a total weighted score of 2.1 for strength and 2.5 for weakness, indicating that
DCAs weakness are more than their strength. DCA Mardan needs efforts to pursue
strategies that capitalize internal strength and avoid weakness.
 Chapter No: 6
CONCLUSIONS & RECOMMENDATIONS

6.1- Report Findings:

1) handle more than 5 sections individually which creates problems and resulting in
delay of official work.
2) No one gives proper care to the manual records. Most of the ledgers are worn out
and vouchers are lying on the floor in shabby condition.
3) Public Accounts Committee do not take strict action against the officials who are
involved in serious irregularities, so the officials cannot be apprehended which
creates an atmosphere of lawlessness in government departments.
4) The work load has enormously increased due to which the proper control is
lacking, causes delays and unnecessary resultant loss of public trust and
credibility.
5) The manual system of Accounts and payments is being computerized, the both
systems now running parallel to each other, which are creating disturbance for the
time being, but it will bring fruit in future.
6) The staff of the department is not fully equipped to face the modern computer
technology, which are now being trained to same extent to serve the department
better in future.
7) The promotion policy is very slow for the staff, which creates disharmony and
distress in the departments.
8)
There is no proper parking for Motor Cars.
9) The rooms of ADC, Mardan Office are not well furnished as compared to other
offices.
10) The load of work has been increased enormously, due to which the work efficiency
and output is not up to the standard.
11) The departments are not applying internal audit checks. Even the requirements of
the General Financial Rules or Departments accounts are overlooked, this
hampers the output.
12) The subordinate staff is not equipped with job-oriented training which could have
helped them to go through the rule/regulations and procedures they are supposed
to follow. They learn their work form their seniors by listening, and then practicing
without knowing the actual background of the procedure as per flues. Similarly, by
practice, they learned in 1993, 2001, and in 2006 hundred & ten senior auditors
were recruited in the office, who were and are on the track of learning by acquiring
practical experience.
13) The major junk of accounts keeping is done on manual basis i.e. computer
technology is not fully utilized and there is no modern linkage between AG,
Provincial and Federal Accounts Offices, D.A.O, D.D.O, throughout the country.
14) Accounts are not transparent and do not match with proper accountability.
15) There is no critical analysis and review of accounts prepared either on annual or
monthly basis.
16) Lack of Auxiliary staff (Peon) as compared to sections. One Peon control and

6.2- Conclusion:-

During my internship in District Comptroller of Accounts, Mardan I got the

conclusion that DCA, Mardan play important role in financial managements of Federal
and Provisional government. Both Federal and Provisional employees in district
Mardan are directly related to DCA, Mardan. But during my internship in DCA,
Mardan I found some major problems like low level education of DCA, Mardan
employees, Unethical behavior with government employees of other departments.
Federal Govt. has Implemented SAP software in DCA, Mardan in 2003 but the major
junk of accounts keeping is done on manual basis i.e. computer technology is not fully
utilized.

I found this department very important but one thing is very horrendous, that every
person working in DCA, Mardan do not take responsibility of their work.
6.3- Recommendations/Suggestions:-
1) The management of AG office should create more post for Class IV in DCA, Mardan
office to overcome the problems.
2) Proper care should be given to the manual records for their safety.
3) Strict disciplinary action must be taken against the officials who are involved in
serious irregularities. The deficiency of staff should be avoided and strength of the
employees must be fulfilled up to the sanctioned strength due to which work load
on an individual.
4) The computerized system of accounting must be accelerated because they are in
initial phase, therefore they maintain manual records along with the computerized
record. When they will reach at the final stages in implementation of the
computerization so automatically they will stop the manual records.
5) The promotion policy must be changed.
6) Each and every one should follow the rules and regulations of the office.
7) The rooms of DCA, Mardan office should be furnished by providing new furniture.
8) A proper Car Parking must be established in the office or outside the office.
9) New rooms should be constructed to overcome the problems.
10) Salary package should be a reasonable amount to enable them to spend their life
with prosperity.
11) Surprise visit of each and every section must be made and should check their
performance.
12) The persons who are efficient should be encouraged by providing them extra
incentives and the persons who are not efficient should be discouraged with
different penalties.
13) New rules and procedures should be made in such way that they do not add to the
existing rules.
14) All the newly recruited staff should first be given their relevant future job oriented
training so that they could understand the consequences of their negligence if any
occurring in the discharge of their responsibilities.
15) Adoption of International Accounting Standards can easily address the
unforeseeable problems.
16) The accounting should have been on the basis of accrual concept of accounting i.e.
following the GAAP like Matching Principle (matching the expenses with the
 relevant revenues belonging to same accounting period) and Realization Principle.
(To record the revenue as and when it is accrued irrespective of the receipt/paid in
the form of cash)
17) To promote transparency and accountability, the Accounts of the Government be
released on monthly basis for circulation to the stakeholders, including the Public
at large, on the AG office Website.
18) The proposed DCA, Mardan should maintain a complete and current database in
respect of Cash Balances to be updated by the daily movements in the Government
of Pakistan Accounts with the state Bank of Pakistan. They will be required to
monitor the daily movements in the available funds and ensure that the fund flow
management is being undertaken in compliance with the laid down fiscal and
momentary plans of the Government of Pakistan.
19) The proposed Controller-General of Accounts (CGA) shall be responsible to review
the monthly accounts and prepare critical analysis expenditure, revenue collection,
borrowings, deficit etc.
20) There should have been separate entity whose job should have been compiling the
accounts and providing reliable financial reports to the users.