Final - Audit.ma Khan

DIRECTOR GENERAL AUDIT
PUNJAB
6th Floor, AG Punjab Complex, Lahore
Phone No: 042-99210147 Fax No: 042-9210166
AUDIT INSPECTION REPORT

[2012-13]
GOVERNMENT JINNAH DEGREE COLLEGE (W) MOZANG,

LAHORE.
HIGHER EDUCATION DEPARTMENT

PUNJAB
Phone No: 042-99210147 Fax No: 042-9210166
TABLE
OF
CONTENTS
1. Executive Summary Sheet.................................................................................................4

2. Audit objective and audit scope..........................................................................................5
3. Understanding Entitys Business .......................................................................................6
Mission/Vision Statement of Department................................................................................6
Objectives of Entity................................................................................................................. 6
Organization Chart of Entity...................................................................................................6
Entitys Work Scope............................................................................................................... 7
Delegation of Administrative and Financial Powers ...............................................................7
Entitys Work Force................................................................................................................ 7
Financial Comparison............................................................................................................. 8
4. Details of Previous Audits;................................................................................................10
5. Audit Team Information ...................................................................................................16
6. DDOs Information ............................................................................................................16
7. Audit Execution Details.....................................................................................................16
8. Summary of Observations (all).........................................................................................17
9. Summary of Paras in AIR ................................................................................................18
10. Summary of Recovery (ALL)..........................................................................................18
No advance para was issued during audit.....................................................................19
Expenditure Incurred in Excess of Budget Allocation-Rs. 2692278/-.............................26
Statement Showing the Unadjusted Advanced/Loans Drawn from Library Security Fund
and Others Accounts.....................................................................................................30
Description of deviation: Non verification of Sale Tax invoices Valuing Rs. 47245 and non
deduction/deposit 1/5th of GST, Recovery of Rs. 9444........................................................35
List of Conveyance Allowance drawn irregularly during Winter Vocation (26-12-12 to 3112-12)............................................................................................................................ 38

PUNJAB
Phone No: 042-99210147 Fax No: 042-9210166
AUDIT SUMMARY

PUNJAB
6th Floor, AG Punjab Complex
Phone No: 042-99210147 Fax No: 042-99210166
1.
EXECUTIVE SUMMARY SHEET
Audit Team Information

Audit Team Leader
Team Member
Supervising Officer
Entity Basic Information
Name of Formation Audited
Name of Ministy/Department
Principal Accounting Officer
DDO/s
DDO Code/Cost Centre.
Last Audit Year
Current Audit Period
Financial Information
Total Budget allocated for Financial Year(3)
Total Expenditure Incurred in Financial Year(3)
Niaz Ahmed Ch. ( Audit Officer)

Muhammad Amin (AAO)
Kashif Haroon (Deputy Director)
PRINCIPAL GOVERNMENT JINNAH DEGREE
COLLEGE (W) MOZANG,LAHORE
HIGHER EDUCATION DEPARTMENT
Secretary Higher Education
Mrs. Tahira Sikandar, Principal
LO 4751
2011-12
2012-13
Rs.47773000
Rs.49048901
Total Revnue estimates for Financial Year (3)
Not estimated
Total Revnue collected in Financial Year (3)
Rs.1345826
Audit Execution Details

Planned Audit Execution Dates
Actual Audit Dates
Total Working Days
Total Expenditure Audited
Total Revenue Audited
Total Vouchers Audited
Audit Observation Details
Total Observations Issued during audit
Observation settled after discussion
Audit Paras Details
Total No of Paras issued
No of Advance paras
No of Ordinary Paras
Recovery Details
Total Amount of Recovery Pointed out
Amount Recovered during Audit
02.12.2013
02.12.2013
To
To
07.12.2013
07.12.2013
06
Rs.82,22,610
135
16
2
14
NIL
14
Rs. 218302
Rs.85394
_________________________
(Niaz Ahmed Ch.)
Audit Officer
Director General Audit, Punjab

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
2.
AUDIT OBJECTIVE AND AUDIT SCOPE
Attestation of financial accountability of accountable entities, involving

examination and evaluation of financial records and expression of
opinion on Financial Statements;
Attestation of financial accountability of the government administration

as a whole;
Audit of financial systems and transactions including an evaluation of

compliance with applicable statues and regulations;
Audit of internal control and internal audit functions;
Audit of the probity and propriety of administrative decisions taken

within the audit entity; and
Reporting of any other matters arising from or relating to the audit that
the Supreme Audit Institution considers should be disclosed.
Audit of the economy of administrative activities in accordance with

sound administrative principles and practices, and management
policies;
Audit of the efficiency of utilizing of human, financial and other

resources,
including
the
examination
of
information
systems,
performance measures, monitoring arrangements, and procedures

followed by audited entities for remedying identified deficiencies; and
Audit of the effectiveness of performance in relation to the achievement

of the objectives of the audited entity, and audit of the actual impact of
activities compared with the intended impact.

PUNJAB
Phone No: 042-99210147 Fax No: 042-9210166
3.
UNDERSTANDING ENTITYS BUSINESS
Government Jinnah Degree College for Women, Lahore is a premier Government Institution
situated at Queens Road, Mozang, Lahore. The college has now further upgraded itself and
has recently started I.Com. and B.Com. Classes. It has also set up a computer lab of its own
with large latest computers. The college aims at providing quality education at very
affordable price to the residents of the eastern suburban areas of Lahore. The college has
approximately two thousand students on its rolls.
Mission/Vision Statement of Department
To promote culture of highly advanced level of higher education according to continuously changing scenario.
Objectives of Entity
The main objectives of the Government Jinnah Degree College
To give higher education at an affordable cost
To provide better chance of education in Lahore.
To enable the students to earn for their living
To help achieve the government slogan Parha Likha Punjab
Organization Chart of Entity
(W) Lahore are:

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
Entitys Work Scope
The college is meant to provide the higher education facility to the people of Lahore and nearby towns
especially in the vicinity of eastern Lahore.
Delegation of Administrative and Financial Powers
Sr
No
1
Designation
Scale
Principal
Financial Sanction
Power
General Remarks
Category-II
Highest Decision
making Authority in
Entity
Head of Entity
19
Entitys Work Force
Sr
No
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
Designation
Principal
Associate
Professor
Assistant
Professor
Lecturer
Librarian
Bursar
Assistant
Senior Clerk
Junior Clerk
Care taker
Lecturer
Assistant
Dispenser
Mechanic
Lab attend,
Sports Quli,
Chokidar ,
Sweeper
water man
NQ, Boatman ,
, ground man
DRIVER
CONDUCTOR
SECURITY
GUARD
mali
Baildar
TOTAL=
Scale
Sanctioned Actual
Vacant
-
Type
Total
19
19
01
7
01
7
18
24
24
24
17
17
--14
9
7
7
10
1
0
1
2
3
0
4
10
1
0
1
2
0
0
4
10
1
0
1
2
0
0
4
2
2
0
0
4
2
0
0
4
2
0
0
4
2
2
2
2
2
1
4
2
1
4
2
1
4
4
1
2
2
1
2
0
0
1
2
1
1
0
0
1
2
2
1
2
74
1
1
66
1
8
1
1
66
01
7

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
Financial Comparison

Rs.47773000
Rs.49048901
Rs.35,616,000
Rs.42,251,307

PUNJAB
Phone No: 042-99210147 Fax No: 042-9210166
SECTION-I
[ P R E V I O U S A U D I T I N F O R M AT I O N ]

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
4.
DETAILS OF PREVIOUS AUDITS;
Period of Audit
No of Outstanding Paras
1995-97
03
Amount
in Rs
208534
Details of Outstanding Paras

Para No
1
Title
Status
Less realization of tuition fee for Rs.65340/- session 1994- Pending

96 (AP)
Less Realization of Tuition Fee for Rs:48630/- Session
Pending
1995-97 (AP)
Less realization of Tuition Fee for Rs: 58920/- session
Pending
1996-98(AP)
2
3
Period of Audit
1997-2000
Amount
in Rs
Rs.9990/-

Para No
5
Title
Status
Irregular expenditure of Rs.9990/- on purchase of Room

Coolers
Period of Audit
2000-2002
Pending
Amount in
Rs

Para
No
1
Title
Irregular expenditure of Rs.250000/- on account of

Repair and Maintenance of Building (AP)
Irregular Expenditure of Rs.9890/-being split up. (AP)
Mortgage deed not obtained for Rs. 50,000/-
Status
Pending
Pending of
regularization
Recovery is
underway,
balance
outstanding
up till.
27000/-

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
Period of Audit
2000-2007
11
Amount in
Rs
Million
Rupees

Para
No
2
Title
Irregular Expenditure of Rs. 943905/- on account of
Scientific equipment.
Lapse of Funding Amounting of Rs. 799545/-
3
Irregular Collection of fine funds worth Rs.223436/6
8
Irregular award of contract of shop in the Govt. Jinnah

Degree College (W), Since 1st Oct 2004
Non Deduction of Income Tax Rs.44483/-
13
Non Verification of Sale Tax Deposit Rs.168164/14
Non Deduction of Professional Tax Rs.10000/18
Irregular Purchase of Novel Items Rs. 15781/19
20
Irregular Appointment of staff incurred worth Rs.11000/Per month.

Defective maintenance of Log Books.
24
25
Non-Auction of Un-Serviceable various items of all store

(Approx-Rs:50000/-)
Status
Settled
SDAC
13.12.2011
Settled
SDAC
13.12.2011
Settled
SDAC
13.12.2011
Pending
for
compliance
Pending
for
compliance
Pending
for
compliance
Pending
for
compliance
Pending
for
compliance
Pending
for
compliance
Settled in
Audit 3006-11
Pending
for
compliance

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
Period
of
Audit
20072011
23
Amount in
Rs
Million
Rupees

Settled
SDAC
13/12-11
Settled
SDAC
13/12-11
Irregular Saving Non Surrender Amounting of

Rs.20,864,839/-
230405746
Students funds not utilized Amounting of Rs

14,772,340/-
14772,340
Expenditure Incurred Excess Than Budget

Rs.6,971,919/-
6971919
Pending
Library Security Not Lapsed of rs.597,981
597981
Settled
SDAC
13/12-11
Non Deduction of Income Tax received from Second

Shift to the Govt. Treasury of Rs. 156,313/- ultimately
loss to Govt. Recovery thereof.
156313
Pending
Advances/Loans taken from Students Fund of

Rs.113,579/- still not returned during the period 20072011.
113,579
Pending
A Difference of Rs. 73,350/- during the year 2007-11

in the Board Registration Fund Account.
73350
Settled
SDAC
13/12-11
Loss due to irregular payment of computer

fee/Charges during Summer Vacations Rs. 72,000/Recovery thereof.
72000
Pending
Irregular Payment of Rs. 62,693/-
62693
10
Irregular Payment of Rs. 50,000-/ against the head of

Science Fund.
50000
11
Irregular Payment of Rs. 48672/- without codal

formalities
48672
12
Uneconomical/Doubtful payment of Rs.
34000
Settled in
DAC held
on
07.01.2012
Settled in
DAC held
on
07.01.2012
Settled
SDAC
13.12.2011
Settled
SDAC

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
34,000/- against the head of General Fund.
13.12.2011
13
Unauthorized/irregular
purchase
of
Computer
amounting to Rs. 20,850/- against the head of General
Fund.
20850
14
Non-Less Deduction of Income Tax rs. 19,797/Recovery thereof.
Settled
19797
SDAC
13.12.2011
15
Irregular Payment of Conveyance Allowance drawn

during vocation by the vocational staff of Rs. 16,533/Recovery thereof
Settled
16533
SDAC
13.12.2011
16
Recovery of Rs. 15,502/- Due to Non Deduction of

Advance tax on Auction of Book Shop and Canteen.
15502
17
Doubtful Payment against different items purchase

Amounting Rs.14,505/-
14,505
18
Irregular Payment of Rs. 11,060/- against the head of

General Fund.
11060
19
Irregular Payment of Rs. 10,000/- for the Repair of

furniture.
10000
20
Misappropriation of Library Books of Rs. 6,338/Recovery thereof.
6338
21
Entertainment
Allowance
given
to
the
Professors/Associate Professor during vocation
amounting of Rs. 4500/- Recovery thereof.
4500
Settled
SDAC
13.12.2011
22
Non Maintenance of Cash Book of Collection/Transfer

Account throughout the history of college.
Settled
SDAC
13.12.2011
23
Accounting of Receipts are not made on Annual Basis

and comparisons are not made ultimately Differences
and misappropriation made.
Settled
0
SDAC
13.12.2011
Settled
SDAC
13.12.2011
Settled
SDAC
13.12.2011
Settled
SDAC
13.12.2011
Settled
SDAC
13.12.2011
Settled
SDAC
13.12.2011
253,577,02
1
Total=
Period
of
Settled
SDAC
13.12.2011
No. of Outstanding Paras
Amount in
Rs.
Status

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
Audit
20112012
08
6,804,921

01
Expenditure incurred excess than budget allocation
6,635,307
Pending
36,127
Pending
16,553
Pending
03
Overpayment on account inadmissible Social Security

Benefit
Non deduction of income tax from computer
department
04
Non deduction of income tax from 2nd shift staff
66,023
Pending
05
Overpayment of conveyance allowance drawn during

leave period
22,320
Pending
06
Non deduction of income tax from the suppliers
17,091
Pending
07
Unauthorized drawl of Entertainment allowance

during summer vacation recovery thereof
4,500
Pending
08
Non deposit of electricity charges received from

canteen contractor, recovery thereof
7,000
Pending
02
Total=
6,804,921

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
SECTION-II
[ C U R R E N T A U D I T I N F O R M AT I O N ]

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
5.
Sr
No
1
AUDIT TEAM INFORMATION

Role
Name
Designation Cell No
Email
Kashif Haroon
Dy Dir
Gcwmozang
@gmail.com
Audit
Supervisor
Team Leader
Niaz Ahmed
AO
Team Member
Muhammad Amin
AAO
6.
0300789717
2
0321498067
8
DDOS INFORMATION
Sr Desgination Name
No
1
7.
Principal
Office
Phone No
Fax No
Location/
Address
Mr.
Govt. Jinnah 04236360695 0423636069
Tahira
Degree
5
Sikandar College for
Women,
Lahore.
Email
AUDIT EXECUTION DETAILS
Sr No
Start Date
02.12.2013
End Date
Planned
Working
Days
07.12.2013
06
Actual
Working
Days
06
AIR
Issuance
Deadline
Remarks
for Delay
(if any)

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
8.
SUMMARY OF OBSERVATIONS (ALL)
Para
Amount
involved
(Rs)
No
Subject
01
Non deduction/ Deposit of Income Tax from Supplier/Contractor

Valuing Rs. 73139/-
72385
02
LESS DEPOSIT
FEE.Rs.32955.
32955
03
BLOCKAGE OF STUDENTS FUNDS AMOUNTING TO Rs.

10712048 /-
10712048
04
Expenditure Incurred in Excess of Budget Allocation-Rs.

2692278/-
2692278
OF
TUTION
AND
ADMISSION
Lapse of Funds due to Non Utilization Rs.1425310.

05
Loans not refunded - Rs. 191,440.
Non Deduction/ Deposit Of GST. Valuing Rs. 45195.
Non verification of Sale Tax invoices Valuing Rs. 50412 and non
deduction/deposit 1/5th of GST, Recovery of Rs. 10077.
47245
15
-do-
13
-do-
-do-
-do-
-do-
-do-
-do-
IRREGULAR DRAWL OF CONVEYANCE ALLOWANCE

DURING WINTER VACATIONS AND LEAVES-RECOVERY
OF RS. 57166/-
57166
-do-
-do-
10
-do-
-do-
12
9444
Undue retention of Government money Rs. 366825

366825
Irregular Purchase of Books Valuing Rs. 37807 and Recovery of
Income Tax Rs. 901.
37807
901
Non Maintenance of Budget Control Register.

12
Pending
45195
10
11
No.
191,440
07
OS
1425310
06
08
Status
after
discussio
n

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
Improper Maintenance of Log Book of Vehicle.
13
-do-
16
-do-
14
SCHEDULE OF PAYMENTS NOT OBTAINED FOR THE

YEAR 2012-13.
Total=
15691255
9.
SUMMARY OF PARAS IN AIR

Description
Observations Issued
Advance Paras
Ordinary Paras
No
Amount Involved
15691255
14
NIL
Total Paras in AIR

10. SUMMARY OF RECOVERY (ALL)
Sr No
Amount Pointed
Para
out
No
(Rs)
NIL
14
15691255
14
15691255
Amount
Recovered
(Rs)
Amount Not
Recovered
(Rs)
01
72111
72111
32955
32955
45195
45195
9444
9444
57166
57166
901
901
217772
217772
02
2
07
3
08
4
9
5
11
6
Total=

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
PART I
[PARAS
OF
S E R I O U S N AT U R E ]
No advance para was issued during audit.

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
PART II
[PARAS
OF ORDINARY
N AT U R E ]

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
Name of Audit Entity: Higher Education Department.

Audit Component
: Government Jinnah Degree College for Women Mozang, Lahore.
Audit Period
: 2012-13
Para No
O/S No
1
15
Description of deviation: on deduction/ Deposit of Income Tax from

Supplier/Contractor Valuing Rs. 73139/-
As per 153 (1) of income tax ordinance 2001, income tax is required to be
deducted at sources @ Rs. 3.50 on supply of goods and 6% on repairs & services rendered
respectively.
During audit of the Government Jinnah Degree College for Women Mozang,
Lahore for the financial year 2012-13, it was noticed that purchases of different items (as
detailed in the annexure) were made from different suppliers / contractors but Income Tax on
prescribed rates was neither withheld by the withholding agent nor deposited in to Govt.
Treasury in violation of Govt. Rules.
Potential impact of the deviation:
Violation of Rule.
Loss to the Govt. Exchequer.

Reference to copies of supporting documents or written description of the evidence
supporting the observation:
Annexure attached.
Comments of the responsible entity official:
The Department replied that income tax of the suppliers mentioned at serial no.3, 15, 16,21,23,25,26,28,31 to 34
has been deposited into Government Treasury necessary record in this regard will be seen by audit. The
compliance in other cases will be shown during next audit/DAC meeting.
Recommended action for entity

The deposit of Income Tax Rs.12682 as mentioned by the Department has been verified by
audit & para is reduced to Rs.72385. Audit recommends that income tax may be recovered
& deposited into Govt. treasury under intimation to audit.

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
Statement showing the detail of Non Deduction of Income Tax.

(Expenditure from different Funds)
Annexure no.01 all

Sr.
No
Supplier Name
Bill
No
Date
Item Supplied
Total
Amount
GST
Income
Tax
United scientific
corporation
267
29-06-12
Misc. chemicals
21808
763.28
Irshad stationary
hardware &
electronic store.
9970
26-11-12
Electronic Items
23000
805
GS System
9259
29-11-12
LCD (10)
100000
3500
BWS Computer
238
25-12-12
CPU Dell (2)
25000
875
GS Systems
1410
8
06-06-13
HP Lazer Printer
24900
871.5
BWS Computer
237
20-12-12
CPU Dell (8)
100000
3500
Ansari Furniture
550
01-12-12
Furniture
14900
521.5
BilaltENT & catering
1002
20-10-12
Rent of Furniture
24000
1440
Noshahi Qadri Light

House
146
22-10-12
Rent of Furniture
16000
960
10
Dynamic
Technologies
1434
18-06-12
CC Tv System
72444
2535.54
11
New Raafi
Electronic
0058
41
07-11-12
Electronic Water
Cooler
24500
857.5
12
New Butt Battery

Service
1036
08-03-13
Batteries (2)
25000
875
13
Pak Copies
492
15-03-13
Q Paper Photo
Copy
23712
1422.72
14
Raftar Traders
45
15-03-13
Answer Sheet
24940
872.9
15
Raftar Traders
51
03-04-13
Answer Sheet
17284
604.94

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
16
Shakeel Scientific
Store
1019
03-10-12
Misc. Scientific
items
12528
438.48
17
Hafiz Paint Store
32
28-11-12
Emolusion Items
10680
373.80
18
Afzal Electronics
1538
6
28-03-13
Water Dispencer
11400
399
19
Ghazi Carpets.
1565
07-05-13
Verticals blinds
12532
438.62
20
M. Saleem Scientific
store
759
09-05-13
Misc. Scientific
items
20675
723.625
21
Al Tahreer
Publishers
70
20-06-13
Prospectus.2050
@30each
71340
2496.9
Expenditure from Govt. Allocation.

Sr.
No
Cheque No.
Bill
No.
Date
Item Supplied
Total
Amount
GST
Income
Tax
21
2151307
30-04-13
Printing of
Envelops
7958
278.53
22
2048208
02-12-12
Expenditure on
account of others
23125
809.375
23
Do
Do
Do
8273
289.555
24
2153485
02-05-13
Do
7981
279.335
25
2181002
14-06-13
Do
24906
871.71
26
Do
Do
Do
24530
858.55
27
Do
Do
Do
10550
369.25
28
2048208
12-12-12
Law charges
7200
432
29
2151307
30-04-13
Purchase of
stationary
16252
568.82
30
2178355
29-05-13
Payment to others
for service
renders.
675000
40500
31
2151307
30-04-13
Purchase
uniform
of
8000
280
32
2048208
21-12-12
Repair
Transport
of
12550
439.25
33
2184355
05-06-13
Do
24800
868

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
34
2048208
Cost of other store

Total=
7600
266
Rs. 72385/-

Audit Component
: Government Jinnah Degree College for Women Mozang, Lahore.
Audit Period
: 2012-13.
Para No.
O/S No.
2
13
Description of Deviation: LESS DEPOSIT OF TUTION AND ADMISSION FEE.Rs.32955.
Rule 4.1 of PFR volume-I provides that the departmental controlling officers should
accordingly see that all sums due to government are regularly received and checked against
demands, and that they are paid into the treasury and Rule 2.33 of PFR Vol.-I states that every
Government servant should realize fully and clearly that he will be held personally
responsible for any loss sustained by Government through fraud or negligence on his part.
During audit of Government Jinnah Degree College for Women Mozang, Lahore
for the period 2012-13, it was observed that Tution and admission fee Rs.32955 was less deposited
as compared to fee received by the college as shown in the annexure which needs clarification.
Violation of Rule.
Supporting the observation:
With reference to the observation it is submitted that,
1. The sum of Rs. 32400/- relates to fee concession awarded/granted to 1 st Year and 3rd Year
students during 2012. The record in this regard may be seen by audit.
2. Fee amounting to Rs. 75600/- has been deposited into Government Treasury and Challan
thereof may be seen by audit.
3. Balance amount of Rs. 32955/- will be deposited into Government Treasury and the same will
be shown to next audit/DAC meeting.
The record relating to fee concession Rs.32400 & deposit of Rs.75600 has been verified by
audit. Audit recommends that Rs.32599 may be recovered & deposited into Govt. treasury
under intimation to audit.

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
Name of audit entity: Higher Education Department.

AUDIT COMPONENT:
AUDIT PERIOD:
Para No.
O/S No.
Government Jinnah Degree College for Women Mozang, Lahore

2012-13.
3
9
Description of Deviation: BLOCKAGE OF STUDENTS FUNDS AMOUNTING TO Rs.

10712048 /-
According to West Pakistan Higher Education Department letter No. SO

(Coord)-7/12-15-II, dated 09.06.1967, no collection should be raised against any
fund where the relative facilities are not being provided to the students.
During audit it was observed that the following funds (as detailed below) are
regularly collected from the students but fund were not utilized to facilitate the
students. This resulted in unauthorized blockage of students funds valuing
Rs.10712048/Sr. No
1
2
3
4
5
6
Name of fund
Medical Fund
Magazine fund
2nd shift
Science fund
Prospectus account
Burqa fund
Total=
Balance on 30.06.2013
1348275
1646241
3081627
2585945
922150
1127810
10712048

Violation of Rules.
1. Fund Statements.
Regarding the observation of the blockage of students funds, it is stated that the amount mentioned is
in safe custody in the bank. It is further stated that this amount will be utilized in the welfare of the
students. Compliance will be shown during DAC meeting.

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
Audit recommends that the funds may be utilized for the welfare of students, as agreed, by
the Department in its reply, under intimation to audit.
Para No
O/s No
Expenditure Incurred in Excess of Budget Allocation-Rs. 2692278/According to Rule 17.15 of PFR Vol.1 that no Govt. Servant may, without previously
obtaining an extra appropriation, incur expenditure in excess of the amount provided form
expenditure under the heads concerned, and when a Govt. Servant exceeds the annual
appropriation he may be held responsible for the excess.
During Audit of accounts of Government Jinnah Degree College (W) Mozang, Lahore
for the year 2012-13, it was observed that in following heads expenditure was incurred excess
than Budget allocation. The Irregularity needs justification.
Head
Description
SANCTION BUDGET
2012-2013
Expenditure
EXCESS
A01101
Total Basic Pay of Officers
21383000
21748827
365827
A01102
Personal Pay.
200000
231870
31870
A01203
Conveyance Allowance
1018000
2442910
1424910
A01216
Qualification Allowance
700000
784687
84687
A0121M
Adhoc Relief 2012
4,000,000
4698454
698454
A01270
Others
200000
278820
78820
A03304
Hot and Cold Weather Charges
10000
17710
7710
27,511,000
30203278
2692278
Total=

The violation of Rule 17.15 of PFR Vol.-I
Photocopies of annual expenditures statements attached herewith.
Excess expenditure mentioned to the audit observation related to the pay due to the changes in the emolument as
given by the Government from time to time is inevitable as the pay of the Government servant who has
performed duty cannot be stopped irrespective of the provision of funds. Therefore this observation of the audit
Para may kindly be dropped.

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
Audit recommends that excess expenditure may be got regularized from the finance
department.
Para No
O/s No
Description of Deviation: Lapse of Funds due to Non Utilization Rs.1425310

According to rules laid down in Chapter 14 of Punjab Budget Manual, the spending departments are
required to surrender the grants/appropriations or portion thereof to the Finance Department as and
when the savings are anticipated.
As per rule 17.20 of PFR Vol.1 and para 13.6 of Budget Manual (sixth edition) the saving of budget
grant should be surrendered in the excess and surrender statement so that it could be utilized where it
actually needed.
Under rule 17.20 of PFR vol.-I, the department incurring the expenditure is responsible to notify the
savings and surrender the same in time. For this purpose para 14.3 of Punjab Budget Manual requires
that the Heads of Departments should submit to the Finance Department the First Statement of
Excesses & Surrenders by 1st January and the Second Statement of Excesses and Surrenders by 31 st
March.
16.8. (2) No explanations will ordinarily be necessary if the savings are less than 5 % of the
final appropriation shown.
During audit of Government Jinnah Degree College (W), Mozang Lahore for the year 2012-13,
it was observed that an amount to stated extent was neither surrendered through 2nd statement nor
it was utilized for the purpose it was provided (as detail in annexure) due to which the funds were
lapsed which needs justification.
Photocopies of annual expenditures statements attached herewith.
The amount due to non-utilization as observed in this Para is due to the fact that budget grant issued
to an institution is never utilized to a 100%. Moreover each year the modified grant is issued towards
the end of June which is not on-lined promptly, therefore the amount is not utilized.
Recommended action for entity:

Audit recommends that non utilization of fund may be justified & irregularity may be got
condoned from the competent authority.

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
Annexure.01
Statement showing the detail of savings not surrendered.

Head
Description
SANCTION
BUDGET 20122013
Expenditure
Savings
A01151
Total Basic Pay of Other Staff
3016000
2714580
301420
A01202
House Rent Allowance
3201000
3186575
14425
A01217
Medical Allowance
2616000
2087279
528721
A01224
Entertainment Allowance
36000
33629
2371
A0120D
Integrated Allowance
44000
36000
8000
A01273
Honoraria
2000
2000
A01274
Medical Charges
20000
20000
A03202
Telephone and Trunk Call
55000
52531
2469
A03301
Gas
50000
30844
19156
A03302
Water
60000
46815
13185
A03303
Electricity
800000
401858
398142
A03807
P.O.L Charges
150000
140992
9008
A03902
Printing and Publication
20000
7958
12042
A03905
Newspapers Periodicals and Books
125000
119479
5521
A03906
Uniforms and Protective Clothing
20000
8000
12000
A03917
Law Charges
40000
7200
32800
A03942
Cost of Other Stores
19000
7600
11400
A13001
Transport
50000
37350
12650
A13101
Machinery and Equipment
20000
20000
10344000
8918690
1425310
TOTAL=

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
Para No
O/s No
Description of Deviation: Loans not refunded - Rs. 191,440

Rule 2.33 of PFR Vol.-I states that every Government servant should realize fully and
clearly that he will be held personally responsible for any loss sustained by Government
through fraud or negligence on his part.
During audit of Government Jinnah Degree College (W) Mozang, Lahore for the year
2012-13,it was observed that an amount to the stated extent (as detailed in annexure) was incurred
out of Lapse Library Security Fund Account & Library Security Fund on loan basis but these were
not refunded back despite elapsed of about one year.
As detailed in the annexure.
Vouched account of Rs. 50000/- is available which may kindly be seen by audit. Advances at Sr. 2 &
3 of the annexure have already been deposited in the relevant account.
Voucher has pointed out as serial no 6 is available which may please be seen by audit.
Expenditure at serial no 7 & 16 relates to the POL of the vehicle provided by Government which may
be treated as expenditure. Advance of Rs. 2000/- as been deposited into relevant account.
Remaining loans will be refunded after their collection from the AG office or relevant account and
will be deposited in the relevant fund and the record will be shown to DAC meeting. It is further
added that Para/Observation may be reduced keeping in view the above position.
Necessary record as mentioned in the reply has been verified by audit & para is reduced
accordingly. Audit recommends that loans to the stated extent may be refunded to the
concerned account under intimation to audit.

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
Statement Showing the Unadjusted Advanced/Loans Drawn from Library Security Fund and Others Accounts.
Sr. No
Date
Description
Amount
13-10-12
Payment for Purchase of Stationary
15,747
6/11/2012
Payment for Telephone Bills
5,919
4/2/2013
13,709
8/2/2013
Payment of Service of Van
4,965
14-02-2013
10,000
25-02-2013
8,339
4/3/2013
11,043
14-03-2013
Payment for Repair of Van
2,580
14-03-2013
Advance to Employee
6,000
10
14-03-2013
Payment for Sports Day
5,000
11
4/4/2013
17,413
12
17-04-2013
Payment for Electricity/Gas Bills
3,840
13
18-04-2013
Payment for Purchase of Stationary
23,517
14
26-04-2013
Payment for Repair of Van
4,100
15
2/5/2013
8,747
16
21-05-2013
Repair of chairs
19,800
17
12/6/2013
20,331
18
12/6/2013
Payment for Electricity Bills
4,090
19
26-06-2013
Payment for POL
6,300
Grand Total
191,440

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
Para No
OS No
7
4
Description of deviation: Non Deduction/ Deposit Of GST. Valuing Rs. 45195
According to the Instruction issued the Govt. of Pakistan vide SRO.660 (1)2007
dated; 30-06-2007 that all withholding agent shall make purchases of taxable goods from a
person duly registered under the Sale Tax Act, 1990, provided that under unavoidable
circumstances and for reason to be recorded in writing, purchases are made from unregistered
persons, the withholding agents shall deduct sales tax @ 17% of the value of taxable supplies
made to him from the payment due to the suppliers.
During audit of the Government Jinnah Degree College for Women, Mozang,
detailed in the annexure) were made from different suppliers/ contractors not registered with
the Sales Tax Department but sales tax @ 17% was neither deducted nor deposited in to
Govt. Treasury by the withholding agents i.e. Department & AG Pb.Lahore in violation of
Govt. instructions which needs clarification /justification
Violation of Rules.
As detailed in annexure.
The purchases at serial no 2-3-4-5 relates to second hand computer items and G.S.T in this
regard was not leviable being second hand items, therefore expenditure on these items may
be excluded from the observation. The compliance in other cases will be shown to next audit/
DAC. meeting.
Recommended action for entity to take:
The reply of the Department was considered & Para was reduced accordingly.

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
Annexure for Non Deduction of Sale Tax from Unregistered Firms.
S.No.
Suppliar
Name./cheque no.

PUNJAB
Total
AG Punjab
Date
Complex
Item Supplied
Amount
Phone No: 042-99210147 Fax No: 042-99210166
Bill
6thNo.
Floor,
Irshad stationary &

electronic store.
9970
26-11-12
Ansari Furniture
550
01-12-12
Furniture
14900
New Raafi Electronic
005841
07-11-12
Electronic Water
Cooler
24500
New Butt Battery

Service.
1036
08-03-13
Batteries (2)
25000
Pak copiers
492
15-03-13
Q.papers photo
copy
23712
Hafiz paint store
32
28-11-12
Emolusion items
10680
Afzal Electronics.
15386
28-03-13
Water Dispensir.
11400
Ghazi carpets.
1565
07-05-13
Verticals blinds.
12532
M.saleem scientific
store
759
09-05-13
Misc.Scientific
items
20675
10
2048208
02-12-12
Expenditure on
account of others
23125
11
do
do
do
8273
12
2153485
02-05-13
do
7981
13
2181002
14-06-13
do
24906
14
Do
Do
Do
24530
15
do
do
do
10550
16
2151307
30-04-13
Purchase of uniform
8000
17
2048208
21-12-12
Repair of transport
12550
18
2184355
05-06-13
do
24800
Electronic items
GST
3341
23000
2164
3559
3632
3445
1551
1656
1820
3004
3360
1202
1159
3618
3564
1532
1162
1823
3603
Total=
311114
45195

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
Para No
OS No
8
6
Description of deviation: Non verification of Sale Tax invoices Valuing Rs. 47245 and
non deduction/deposit 1/5th of GST, Recovery of Rs. 9444.
According to the Instructions issued by the Govt. of Pakistan vide SRO.660 (1)2007
dated; 30-06-2007 that a withholding agent shall deduct an amount equal to 1/5 th of the total
sales tax shown in the sales tax invoice issued by the supplier and make payment of the
balance amount to him.
detailed in the annexure) were made from different suppliers/ contractors registered with the
Sales Tax Department but neither 1/5th of sales tax was withheld by the withholding agent nor
deposited in to Govt. Treasury in violation of Govt. instructions.
Further, it was noticed that the verification of GST. Invoices were also not on record
as required under the Govt. Rules which needs justification.
Violation of Rules & recovery thereof.

As detail in the annexure.

Deposits of G.S.T at serial no 1, 5 to 8, 10,14,15,17 and 19 may be seen and observation may
be reduced accordingly. Compliance in other cases will be shown to next audit/DAC meeting.
Record relating to the deposit of GST. as mentioned above has been verified by the audit & para was
reduced accordingly. . Audit recommends that amount may be recovered along with verification of
sale tax invoices under intimation to audit.
Annexure for verification

S.No.
Suppliar Name.
Bill No.
Date
Item Supplied
Total Amount
GST
1/5th

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
4465
1
RD Traders
do
23-11-12
Furniture items
139540
22326
Dynamic
Technologies
1434
18-06-12
CC TV System
72444
9044
Shakeel scientific
store.
1019
03-10-12
Misc.Scientific items
12528
1728
United scientific
corporation
22-11-12
Misc.chemicals
24894
3436
1808
345
687
usc/126,
280
154
United scientific
corporation
290
06-12-12
Misc.Scientific items
5603
773
Abdulkalam
Traders.
26
11-03-2013
Misc. Birds.
24998
3448
United scientific
corporation
309
16-05-13
Annual exam items.
8272
1141
United scientific
corporation
314
03-06-13
Misc.scientific items
6977
962
Chq# 2151307
30-04-13
Printing of envelops
7958
1097
10
Chq# 2151307
30-04-13
Purchases of stationary
16252
2242
11
Chq# 2048208
Cost of other store
7600
1048
327066
47245
689
228
192
219
448
209
Total=(Rs.)
NAME OF AUDIT ENTITY: HIGHER EDUCATION DEPARTMENT.
9444

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
AUDIT COMPONENT
: GOVERNMENT JINNAH DEGREE COLLEGE FOR WOMEN MOZANG,
LAHORE
AUDIT PERIOD
Para No.
O/S No.
: 2012-13.
9
7
Description of Deviation: IRREGULAR DRAWL OF CONVEYANCE

ALLOWANCE DURING WINTER VACATIONS AND LEAVES-RECOVERY OF RS.
57166/As per Rule 1.15 of Punjab T.A Rules, Conveyance Allowance is not
admissible during the leave period.
During audit of the Government Jinnah Degree College for Women Mozang, Lahore
for the financial year 2012-13, while examining the computerized payrolls of the
teaching staff, it was noticed that Conveyance Allowance amounting to Rs. 57166/was irregularly drawn during Winter vacations and leaves in violation of above rule.
Detail is annexed.
Violation of Rule
Loss to Government.
Copy of Payroll.
Conveyance allowance in respect of Mrs. Aliya Rashid Rs. 11000 and Dr. Shazia Saghir Rs. 15000/has been deposited which may kindly be seen and reduce the observation accordingly. The remaining
irregular drawl of conveyance allowance during winter vacations and leaves of the staff members will
be collected and deposited in the Government Treasury. The receipt of the same will be shown in the
DAC meeting.
Deposit of conveyance allowance in respect of Mrs. Aliya Rashid Rs. 11000 and Dr. Shazia Saghir
Rs. 15000/- has been verified by audit & para was reduced . Audit recommends that remaining
amount may be recovered & deposited in to Govt.treasury under intimation to audit

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
Annexure-I
List of Conveyance Allowance drawn irregularly during Winter

Vocation (26-12-12 to 31-12-12).
SR. NO
NAME OF TEACHER
1
2
3
4
Dr. Bushra Samina

Mrs. Imrana Rehman
Mrs. Nargis Hussnain
Dr. Nazia Khursheed
Mrs. Rukhsana
Fakhar
Mrs. Farheen
Mrs. Nussarat Ara
Mrs. Rashida Ismail
Mrs. Rukhsana
Shahid
Mrs. Bushra Prveen
Mrs. Ishrat Shoukat
Mrs. Bushra Rabbani
Mrs. Mahzeb Shahid
Mrs. Shabana Jamil
Mrs. Yasmeen
Emmad
Mrs. Mussarat Afza
Mrs. Nuzhat Asghar
Miss. Farzana Majeed
Mrs. Abida Saif
Dr. Shazia Saghir
Miss. Najum-un-Nisa
Mrs. Afshan Qureshi
Mrs. Fauzia Imran
Mrs. Tahira Saghir
Mrs. Naila Malik
Mrs. Sikandra Firdous
Mrs. Nadia Dar
Mrs. Gul-e-Saba
Miss. Maryam
Mahnaz
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
Asso Prof
Asso Prof
Asso Prof
Asso Prof
CA.of 6
days.
1000
1000
1000
1000
Asso Prof
Asstt Prof
Asstt Prof
Asstt Prof
1000
1000
1000
1000
Asstt Prof
Asstt Prof
Asstt Prof
Asstt Prof
Asstt Prof
Asstt Prof
1000
1000
1000
1000
1000
1000
Asstt Prof
Asstt Prof
Asstt Prof
Asstt Prof
Asstt Prof
Asstt Prof
Asstt Prof
Asstt Prof
Asstt Prof
Asstt Prof
Asstt Prof
Asstt Prof
Asstt Prof
Asstt Prof
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
Lecturer
1000
DESIGNATION

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
30
31
32
33
34
35
36
37
Mrs. Anila Kehkashan

Mrs. Ambreen Iftikhar
Mrs. Shams-un-Nisa
Mrs. Farzana Saeed
Mrs. Sadia Bano
Miss. Saliha Bashir
Miss. Rabiya Iftikhar
Mrs. Faiza Mubasshir
38
Mrs. Rukhsana Nazli
39
40
Mrs.Iqra Akram
Mrs.Saleha Bashir
Total=
Lecturer
Lecturer
Lecturer
Lecturer
Lecturer
Lecturer
Lecturer
Lecturer
Lecturer
(Librarian)
Asstt Prof (90
days)
Lecturer (25 days)
1000
1000
1000
1000
1000
1000
1000
1000
1000
15000
4166
57166

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
AUDIT COMPONENT:
AUDIT PERIOD:
Para No.
O/S No.

2012-13.
10
10
Description of Deviation: Undue retention of Government money Rs. 366825

Rule 4.1 of PFR volume-I provides that the departmental controlling officers should accordingly
see that all sums due to government are regularly received and checked against demands, and that they are
paid into the treasury and Rule 2.33 of PFR Vol-I states that every Government servant should realize
fully and clearly that he will be held personally responsible for any loss sustained by Government
through fraud or negligence on his part.
During audit of Government Jinnah Degree College for Women Mozang, Lahore for the
period 2012-13, it was observed that admission and tuition fee amounting to Rs. 366825- was lying in the
current account No.2330-7 in the Bank of Punjab Lahore. The fee was required to be deposited into
Government treasury but the same was not remitted into relevant head of account. Resultantly a huge amount
has been blocked into bank without any purpose or utilization. The bank has enjoyed the profit of the
government money.
S.No.
Due Date
Deposit date of fee
Amount
Do
04-12-2012
11905
Do
01-03-2013
343785
Do
11-03-2013
11135
Total=
366825

Violation of Rule.
Due to shortage of clerical staff, the collected Government fees from the students could not be entered
in the cash book in time. This amount after its complete entry has been deposited in the respected
bank account and is know in the present in the Government Treasury. The record of the account no.
2330-7 can be verified.
Audit is of the view that Government dues must be deposited into Government account well
in time. Audit recommends that the department may ensure the deposit of Government dues
just after its realization from the students.
Para No
OS No
11
5

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
Description of deviation: Irregular Purchase of Books Valuing Rs. 37807 and Recovery
of Income Tax Rs. 901
According to the letter issued by the National Library of Pakistan, Constitution

Avenue Islamabad Vide No. F.5-3/2012-P&R dated: 17-10-2012 that the
booksellers/suppliers will provide on demand the original or authenticated photocopies of
foreign publishers invoices upto 20% or foreign publishers catalogues of publications/library
materials listed in bill whenever so requested for price verification.
Under Section 153(1) of Income Tax Ordinance 2001 income tax is required to be
deducted from the firms/suppliers at source on purchase of various items @ 3.5% and on
services rendered @ 6% while making payment to the firms/suppliers.
During audit of the accounts of Government Jinnah Degree College for women,
Mozang, Lahore for the financial year 2012-13, it was noticed that Books were purchase from
different suppliers as detailed in the annexure but original or authenticated photocopies of
foreign publishers were not on record for price verification of imported books in violation of
Govt. Instructions. It is further added that income tax at prescribed rate were also not
deducted in violation of Govt. Rules which needs justifications.
Violation of Rules & recovery thereof.

As detailed in annexure.
The amount of Rs. 2450/- had already been deposited on 22-05-2013. This amount may kindly be
deducted the rest amount will be deposited and receipt shown in the DAC meeting.
Deposit of income tax Rs. 2450/- has been verified by audit and Para was reduce accordingly. Audit
recommends that photocopy of invoices of foreign publisher may be shown to audit and income tax
Rs. 901 may be recovered and deposited into Government Treasury under intimation to audit.
Annexure of Books.

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
Sr
.
No
Name of Supplier
Cheque /Bill
No.
Dated
M/S Pak Book
2151307
30-04-2013
M/S Allied Book
2048208
21-12-2012
M/S Punjab Book

Company
Bill No.
0132
11-12-2012
Total=
Amount
20067
Amount
of
Income
Tax
702
(local)
12050
(imported Books)
5690
199
(local)
37807
901

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
AUDIT COMPONENT:
AUDIT PERIOD:
Para No.
O/S No.

2012-13.
12
12
Description of Deviation: Non Maintenance of Budget Control Register.

Rule 4.1 of PFR volume-I provides that the departmental controlling officers should
accordingly see that all sums due to government are regularly received and checked against
demands, and that they are paid into the treasury and Rule 2.33 of PFR Vol.-I states that every
Government servant should realize fully and clearly that he will be held personally
responsible for any loss sustained by Government through fraud or negligence on his part.
During audit of Government Jinnah Degree College for Women Mozang, Lahore for
the period 2011-13, it was observed that Budget Control Register has not been maintained by
auditee to watch the expenditure under different heads of account against the budget allocation
provided by the Government which needs clarification/ justification.
Violation of Rule.
The budget control register is being maintained for audit. It will be presented in the next DAC
meeting.
Audit recommends that budget control register may be shown to audit and Government
instructions in this regard may be followed in future.

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
Audit Component:
Audit Period
Para No
O/S No

:
2012-13
13
16
Description of Deviation: Improper Maintenance of Log Book of Vehicle.

As per 49 of Apendix-14 of PFR. Vol.-II that;
The accounts of petrol,oil,lubricants and spare parts should be maintained
separately for each vehicle.
(II) Full particulars of the journeys and distances between two places should be
correctly exhibited.
(III) The purpose of journey indicating the brief particulars of the journey performed
should be recorded. The term official is not sufficient.
(IV) Average consumption of petrol.oil and lubricants should be worked out and
recorded in the log books at the close of each month.
(V) The log books should be maintained in the prescribed form.
(VI) The official using the Government vehicles should sign the relevant entries in
the log book.
(VII) The matters of vehicles should always be kept in order.
(I)
Lahore for the financial year 2012-13, the scrutiny of the log book of vehicle no.LOM-3184
revealed that the log book of the said vehicle was not maintained according to the Govt.
instructions as mentioned above, which needs justification.
Violation of Rule.
Government instructions in this regard will be followed in future and compliance will be shown to
next audit/DAC meeting.
Audit recommends that Government instructions regarding maintenance of log book may be
followed in future and log book may be maintained accordingly and shown to audit.

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166
AUDIT COMPONENT:
AUDIT PERIOD: 2012-13.

Para No.
14
O/S No.
Description of Deviation: SCHEDULE OF PAYMENTS NOT OBTAINED FOR THE YEAR 2012-13.
As per Rule 2.2 of PFR Vol.1, the entries in the Cash Book of the cheques
drawn from the Audit Office or amounts withdrawn from the treasuries should be
compared and checked with the list of cheques or Treasury Schedules issued by the
Audit Office/ Treasury Office. A certificate to this effect be recorded in the Cash
Book.
During the Scrutiny of cash book it was revealed that
instructions/guidelines given in the aforementioned rule were not followed by
DDO.Moreover the auditee did not produce the list of payment authorized by the
Punjab (Schedule of Payment) for the year 2012-13. In the absence of which
receipt side of the cash book cannot be treated as correct.
the
the
AG
the
Violation of Rule

As per Rule 2.2 of PFR Vol.1

The schedule of payment will be obtained from the A.G office Punjab as soon as possible and
presented in the DAC meeting.

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166

PUNJAB
Phone No: 042-99210147 Fax No: 042-9210166

PUNJAB
Phone No: 042-99210147 Fax No: 042-99210166

Final - Audit.ma Khan

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Final - Audit.ma Khan

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DIRECTOR GENERAL AUDIT

AUDIT INSPECTION REPORT

GOVERNMENT JINNAH DEGREE COLLEGE (W) MOZANG,

DIRECTOR GENERAL AUDIT

1. Executive Summary Sheet.................................................................................................4

DIRECTOR GENERAL AUDIT

DIRECTOR GENERAL AUDIT

EXECUTIVE SUMMARY SHEET

Audit Team Information

Niaz Ahmed Ch. ( Audit Officer)

Total Revnue estimates for Financial Year (3)

Total Revnue collected in Financial Year (3)

Audit Execution Details

DIRECTOR GENERAL AUDIT

AUDIT OBJECTIVE AND AUDIT SCOPE

Attestation of financial accountability of accountable entities, involving

Attestation of financial accountability of the government administration

Audit of financial systems and transactions including an evaluation of

Audit of internal control and internal audit functions;

Audit of the probity and propriety of administrative decisions taken

Audit of the economy of administrative activities in accordance with

Audit of the efficiency of utilizing of human, financial and other

performance measures, monitoring arrangements, and procedures

Audit of the effectiveness of performance in relation to the achievement

DIRECTOR GENERAL AUDIT

UNDERSTANDING ENTITYS BUSINESS

To enable the students to earn for their living

To help achieve the government slogan Parha Likha Punjab

Organization Chart of Entity

(W) Lahore are:

DIRECTOR GENERAL AUDIT

Entitys Work Force

DIRECTOR GENERAL AUDIT

Total Budget allocated for Financial Year(3)

DIRECTOR GENERAL AUDIT

DIRECTOR GENERAL AUDIT

DETAILS OF PREVIOUS AUDITS;

Details of Outstanding Paras

Less realization of tuition fee for Rs.65340/- session 1994- Pending

Details of Outstanding Paras

Irregular expenditure of Rs.9990/- on purchase of Room

Details of Outstanding Paras

Irregular expenditure of Rs.250000/- on account of

Mortgage deed not obtained for Rs. 50,000/-

DIRECTOR GENERAL AUDIT

Details of Outstanding Paras

Irregular award of contract of shop in the Govt. Jinnah

Irregular Appointment of staff incurred worth Rs.11000/Per month.

Non-Auction of Un-Serviceable various items of all store

DIRECTOR GENERAL AUDIT

Details of Outstanding Paras

Irregular Saving Non Surrender Amounting of

Students funds not utilized Amounting of Rs

Expenditure Incurred Excess Than Budget

Library Security Not Lapsed of rs.597,981

Non Deduction of Income Tax received from Second

Advances/Loans taken from Students Fund of

A Difference of Rs. 73,350/- during the year 2007-11

Loss due to irregular payment of computer

Irregular Payment of Rs. 62,693/-

Irregular Payment of Rs. 50,000-/ against the head of

Irregular Payment of Rs. 48672/- without codal

Uneconomical/Doubtful payment of Rs.