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District Account Office Abbottabad by
Aneela Awan
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http://qundeel.com/wp-content/uploads/2012/09/Management-Internship-Report-on-NationalBank-of-Pakistan-2012.doc

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http://www.agnwfp.gov.pk/index.php

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paper text:
Chapter: 1 Introduction 1.1 Introduction: This report focuses on the study of a public institution i.e.,
Accountant General Office. It explains the key aspect of the processes and functions of this office, and its
integration with all other government departments including NAB. 1.2 Background: Being a mandatory degree
requirement; all the BBA students are required to undertake an internship program of six weeks duration in a
reputed national or international organization. This report is prepared for the fulfillment of BBA course,
according to the requirement of HEC 1.3 Objectives of the study: The rationale behind this report is to
provide the students, an opportunity to equip themselves with useful knowledge of organizations, to gain an
experience of working environment and help them to easily mould and adjust themselves according to the
culture of the organization. In this regard we analyzed the working of district accounts office with an aim to
learn and implement the theoretical knowledge learned in classrooms. This office works in every district of
the country and manages expenses, revenues, salaries, budget and pensions of government employees. It
serves as a vital part of government process without which the district level mobility of budget would have
ceased. The main objectives are; To gather relevant information, interpret and analyze the information about
AG office. To apply the book knowledge to a practical situation. To get exposure and to develop interpersonal
skills. 1.4 Purpose: As a requirement of course and fulfillment of BBA, internship is a source through which
opportunities are created for students to work in an organization for a specific period of time. The purpose is
to acquire pre-career training in real life situations, applying management knowledge in practice, improving
personal skills i.e. human relations, working with people and interviewing people to write an analytical report
on the systems and procedures followed by the organization. 1.5 Merits of the report This study will benefit
the finance students because the fourth chapter of this report comprehensively encompasses most of the
aspects of the financial matters that the office handles and manages followed by the functions and roles of

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the different sections working under district accounts office Abbottabad. 1.6 Scope: Due to barriers of limited
time and space, the scope of work is limited. Thus, 6 weeks are not enough to understand the complete
procedure of the office. However, the details are included according o the best of my understanding. 1.7
Research methodology: While preparing the report following data collection techniques have been used.
1.7.1-Primary data collection It was collected through, ? Personal Observations, ? Working with staff
members. ? Interviewing staff members. 1.7.2-Secondary data collection Secondary data was collected with
the help of: ? Reference Books-manuals of softwares. ? Internet websites-of AG office. ? Manuals of the
office.-budgeting manuals 1.8 Scheme of the report This internship report is divided into five chapters as:
Chapter one includes background, purpose, scope, methodology, and scheme of the report. Chapter two
includes background and a brief introduction of District Accounts Office, its establishment Chapter three
includes detail of functions and procedures of the office, its different sections and working detail of sections
where I have work during my internship i.e procedure of GP fund and report processing on SAP R/3 .
Chapter four comprises of the analysis of man power and development, non development budget handled by
the office government accounting i.e receipts and payment . Finally chapter five deals with the findings,
recommendations and conclusions about the District Accounts Office Abbottabad. Chapter: 2 Introduction to
District Accounts Office 2.1

2Background: The Office of the Accountant General NWFP 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 NWFP. Subsequently it was re-designated as Comptroller,
NWFP on 1st November 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.

2Apart from NWFP 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 (AGPR) 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

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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.

Departments under AG Peshawar The following departments works under accountant general Peshawar
Establishment and General Administration Department Judiciary Education Department Labor Commerce
and Industries Police Department Irrigation Department Excise Department. Works & Services Department
Environment Department Agriculture Department Health Department 2 Establishment of District Account
Office in KPK: The

2District 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. 2.3 Separation of Audit and
Accounts: Office of the Accountant General, NWFP, 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 thereon 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 NWFP 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
(CGA). 2.4 Plan: Since the introduction of Devolution Plan on 14th August,

2001, it was a challenge for this office to respond to the needs within the
existing human and financial resources. This office delegated preparation
of accounts of 13 devolved departments at the District Accounts Office
level, as required under the Local Govt Ordinance 2001.

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2.8 Accounting Accounting in a general sense, may be considered as a process in which the transaction of
an operating entity are documented, classified and recorded, for the purpose of accumulating and providing
financial information essential to the conduct of designated activities. This definition may be expanded to
include such features as system design, which involves the development of recording methods and
necessary internal central; the documentation and verification of financial transactions; the maintenance of
records and books of accounts (book keeping); the continuous testing of accuracy and propriety of the
records, and of the effectiveness of internal control (internal auditing), the periodic summary review of
transactions practices and procedures (external auditing). Another definition in some-what different words is
also there. Accounting may be defined as the composite activity of analyzing, recording, summarizing and
interpreting the financial transactions of any economic enterprise. Government accounting may be said to
comprise these same activities for a government entity that organized legislative, executive and judicial
machinery of the state, which by low governs and provides certain public services for citizens in established
geographical areas. 2.8.1Government Accounting Accounting is the language employed to communicate
the financial information, such information is sought for a variety of reasons, owners and perspective
owners of a business enterprise need to know about its financial status and its prospects for the future.
Bankers and suppliers appraise the financial soundness of business organization and weigh the risk involved
before making loans or granting credit. Government agencies are concerned with the financial activates of
business organizations for the purposes of taxation and regulation. Employees are also vitally interested in
the stability and profitability of the organization that employees them. The managers of business enterprises
need a wide range of data of every fact of operation much of which is made available through accounting.
The managers of small business may be thoroughly familiar with all operating and financial details and hence
need relatively little accounting information. As the size of a business unit increases, the manager becomes
farther and farther removed from direct contact with day-to-day operations. He must be supplied with timely
financial information about various aspects of the business. The growth of large business units and have the
importance of accounting in organization has given rise to the expression that accounting provides the eyes
and ears of management. In the modern world fresh needs, social or economic are emerging everyday.
Government tries their best to respond to these needs. With this aim in view, they have to assume new
functions and activities. This new trend is particularly noticeable in the developing countries. There the
government provides direct support in development and utilization of resources and sometimes even directly
participate in the production process in major sectors of economy. In such circumstances, a sound financial
base for planning, coordinating and carrying out various functions and activities is necessary. This, in turn,
necessitates the use of efficient and modern methods in accounting for those functions and activities.
Government accounting satisfies the needs of accountability and administrative control of funds. Those
responsible for the incurrence of expenditure have had to render proper accounts of their park ranger and
prove that the funds were spent in accordance with the authority under which they were provided by the
legislature. Not only that, accounting is today needed to provide that various kinds of financial data which
are essential for such purposes as planning, program analysis and selection budgeting, efficient
management and control of cost. In simple words government accounting is needed because of following
reasons. 2.8.2 Commercial Accounting V/S Government Accounting. The principles of commercial and
government accounting differ in certain vital points. The main aspects of contrast are those of functions,
principles, methods and purposes. The main function of a commercial concern is to trade i.e. to take part in
production, manufacturing or inter change of goods or commodities between different groups or individual
and thereby to make profit. On the other hand, the function of government is to govern a country and for the
discharge of that function to administer the several departments of its activities in the best possible way. As

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far as the principles are concerned, a non government commercial concern deals preliminary with the
utilization of capital for the purpose of making profit and it is interested to see at intervals how it stands in
relation to its debtors and creditors whether it is gaining or losing, what are the sources of its gain a loss,
and whether it is solvent or insolvent. In order to obtain ready answer to these questions, the concern has to
keep a system of detailed account. In respect of each person dealt with, each class of asset held, each
article dealt in, it maintains a separate account so that the result of the transactions in each case may be
ascertained. On the other hand, the activities of a good Government in any country are determined by the
needs of the country. The main branches of its activities being known, it is a matter for decision what
expenditure will be necessary during any year in carrying out, these activities. After a decision has been
reached on these points, it becomes necessary to determine how to raise sufficient money to meet that
expenditure. The classification in the accounts of the transactions of the Federal and Provincial
Governments is determined firstly by the administrative classification of the activities and secondly by the
classification of the nature of the transactions. The accounting is, therefore, more elaborate than that
followed in commercial accounts. But the immediate objective of Government Accounts is not to ascertain
the gain or loss on the transactions of the Government as a whole in carrying out these activities. In the two
cases the methods utilized for preparing accounts also differs. It is the Generally Accepted Accounting
Practices (GAAP) in the commercial world to maintain account books by the Double Entry system, which in
based on the fact that is every transaction or financial change two parties or accounts are involved, one
giving and the other receiving. Under that system every transaction requires two entries in the books, one
against the party or account giving and the other against the party or account receiving. The mass of the
Government Accounts is kept by single entry. Single entry system means a system under which single effect
of financial transaction is recorded in book of accounts. For example when revenue3 is realized only receipt
entry is recorded and its corresponding effect is not exhibited. Similarly when a payment is made only the
entry concerning the payment is recorded. Non-Government commercial accounts are designed to show
how much money the concern can put in to the pockets of the proprietors consistently with the maintenance
of a profit earning standards of the concern. In contrast to this, Government Accounts are designed to
enable government to determine how little money it need take out of the pockets of the tax payers in order to
maintain its necessary activities at the proper standard of efficiency. 2.8.3 Need for Government Accounting
2.8.3.1 Legislative Requirement Overall control and release of funds is exercised by the legislature. All
financial matters in government are subject to consideration, approval and review by the legislature. The
extent and nature of this control by the legislature may vary among countries for a number of reasons and
may also differ according to the kind of activities involved. The fact, however, the executives propose
remains that plan of expenditure while these are reviewed, sometimes modified, and approved by the
legislature. The approved proposals are executed as an executive responsibility, and operation are in the
last process, subjected to a past review by the legislature. Executive authorities carry out the responsibility,
assigned to them with the funds made available to them by the legislature. These authorities posses no
intrinsic power for raising revenue or incurring expenditure. In financial matters, they exercise only the
delegated authority, which comes from the legislature, basic law or the construction of the country. 2.8.3.2
Accountability Requirement The government servants, entrusted with the performance of financial acts, of
the various rungs of the governmental setup, are accountable to the extent of their respective assignments.
In order to demonstrate this accountability some mechanism is required. And it is these accounts, which
prove the means of measurement of the extent to which that accountability has been fulfilled. 2 . 8 . 3 . 3 C o
n t r o l o f F u n d s R e q u i r e m e n t The preparations of complete and accurate accounts are also
needed as means to facilitate an adequate control on funds allocated for the several purposes. 2 . 8 . 3 . 4 I

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n t e r n a t i o n a l R e q u i r e m e n t The maintenance of the correct, proper and complete and accurate in


all senses is required for the satisfaction of international bodies like the Internal Monetary Fund (IMF), Aid to
Pakistan consortium, Asian Development Bank (ADB) etc. 2 . 8 . 3 . 5 C o m p e t i t i o n R e q u i r e m e n t
Again in order to provide a sense of healthy competition in the efficient working amongst the several
departments of the government, the upkeep of accounts on correct lines, is essential. 2.8.4 Features of
accounting system of Pakistan: Accounting system of Pakistan has several features discussed as under.
2.8.4.1 Cash Book: Accounting system of Pakistan is based on actual receipts and payments of cash and
not on the basis of accruals of right and obligations. This book is maintained at District Accounts Office.
2.8.4.2 Single Entry System: Accounting transactions are recorded on single entry system. Now government
has developed its system to New Accounting Model and doing double entry system with help of computer
software SAP. Now accounting transactions are recording on double entry system. 2.8.5 Basic Accounting
Unit: DAOs of civil Government are the basic accounting units in Pakistan. These offices perform the dual
function of maintaining the accounts and auditing. Therefore DAOs are consisting of Audit staff under the
AGP (Auditor General of Pakistan) and Account staff under the Control of Finance Department of provincial
Government. 2.8.6 Closing the Accounts: Formally accounts of the Government of Pakistan are closed
annually or at the end of each financial year. But DAOs closed its accounts on half yearly and monthly basis
which helps the DAOs to constitute annually closing. Government financial year starts from 1st July and
ends on 30th June every year. 2.8.7 Compilation and Consolidation of Accounts: After the basic accounting
units have put together the figures of Expenditures and receipts etc. In different heads of accounts these are
sent to the accounts and audit department for compilation. After compilation of accounts these are sent to
executive government. 2.8.8 Centralization of Accounts: The government accounts of Pakistan are
centralized in the sense that while the receipts are made by the administrative departments. The need to
remove this anomaly has been felt and duty of maintaining the initial and intermediate accounts is being
entrusted to the department concerned. So far this process has been completed in respect of Defense,
Foreign affairs, Railways, Forest, National savings, Post office, Telephones and Telegraphs etc. Same
process prevails in other departments and is under review and study. 2.8.8 New Accounting Model NAM has
been adopted as the accounting model for Pakistan. Recording of commitments, fixed assets and certain
Assets and Liabilities are the aspects and features of NAM. 2.8.8.1 Commitments Recording of
commitments did not have an immediate impact on the cash position but do have effect on the budget
availability. 2.8.8.2 Fixed Assets NAM introduces recording of Fixed Assets which would help in effective
maintenance and monitoring. The availability of a list of Fixed Assets and their value would greatly help in
assigning responsibility for the care and maintenance of accounts. 2.8.8.3 Certain Assets & Liabilities The
recording of certain Assets and Liabilities as part of modified cash basis of accounting will help in providing
useful information for decision making and for disclosure in the financial statements. The difference should
be noted that using the cash basis of accounting or previous system of accounting helps in controlling the
cash against budget amounts and allows only the statement of receipts & payments to be generated. The
Modified Cash Basis of accounting or NAM on the other hand helps in controlling not only cash but also
commitments against budget allowing the production of statement of Assets and Liabilities and a cash flow
statement. Chapter: 3 Functions and procedure of District Accounts Office 3.1 Organizational chart 3.2
Function of district account office The district accounts offices in Pakistan are mini Accountant Generals
Offices in each district. These offices perform same function at district level as performed by the Accountant
Generals Office at provincial headquarter. The account of federal/provincial government are compiled at
district level and monthly account after consolidation is submitted to the accountant generals office at
provincial headquarter for merger in provincial account. Various functions of accounts office are categorized

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and divided or converted into different sections due to huge amount of work. 3.2.1 Main Functions Following
are the main function performed by the district account office Abbottabad . ? Maintenance the accounts
pertaining to Federal departments in KPK. ? Pension ? Maintenance of G.P. Fund Accounts. ? Pre Audit of
personal claims of all gazzetted/non gazzetted staff. ? Maintenance of deposit register, personal ledger
account and refund of lapsed deposit of Departmentalized entities in Federal Govt. ? Payment of various
loans and advances, civil advances and permanent advances of non- developed departments in ATD on
behalf of Federal Govt and issuance of cheques after processing claims on this account at National Bank of
Pakistan at ATD. ? Compilation of monthly accounts Following are areas discussed where I have work
during my internship I have discussed these areas along with complete work procedures . 3.3 GP Fund
Section and Its function: ? Maintenance of GP fund accounts of the subscribers. ? Preparing balance sheet.
? Advance and Transfer of GP Fund ? Final Payment. 3.3.1 Basic function of GP fund The district accounts
officer is responsible to maintain Government Provident 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 at
fixed rate, pay scale wise is made on this account form on the basis of salaries of employees. These
monthly deductions 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. 3.3.2
G.P Fund Advance During the service an employee can take advance from his G.P Fund account for some
immediate reason. These advances are refundable by the civil employee and accounted for in his ledger
account. A civil employee can take three times 80% non refundable advances during his entire service on
reaching the age of 45years, 50 years and 55 years. These advances are treated part of final payment of
his G.P Fund account. Deductions made from pay bills are regularly posted in ledger account by the
concerned auditor posted in G.P Fund section under the supervision of assistant account officer. 3.3.2.1
Procedure to approve advance A Subscriber is a person who desires an advance out of his G.P Fund.
Accounts officer, the head of accounts office is a person who sanctions such advancer in his favor if
admissible to him. To issue advance to subscriber process is called OFFCYCLE that is Step 1 On the basis
of balance sheet of subscriber bill are form by DDO of employee department proper form is prepared by the
department called source -5 Annex 1 Step 2 The bill along with sanction letter is deposed at pre audit
counter of district accounts office i.e counter sanction The counter section issues a token/dairy no Annex 2
Step 3 Sends claim in G.P Fund section. This sanction passes bill in ledger account of the subscriber and
record a payment order on it. Pre audit claim on claim verification Performa .Annex 3 Step 4 The D.A.O
signs this payment order. D.A.O and special seal is embossed on it . Annex 1 Step 5 This passed bill is sent
to the HR for processing OFFCYCLE Entry on SAP R/3. Step 6 After processing claim on system credit
advice are prepare and sent to subscriber bank .Annex 4 Step 7 After that deduction are made from
subscriber in case of refundable GP fund amount return in minimum 12 and maximum 36 installments .
3.1.2.1.1 Other Document requirement The following documents are essentially be furnished to DAO for
Temporary Advance The important information given below ? 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. Annex 5 3.3.3 G.P Fund Transfer Case ? Name & designation. ? G.P Fund
Account Number. ? Personal Number. ? Copy of Computerized NIC. ? Copy of last Payroll. ? Application duly
signed by subscriber ? Number & date of the balance transferred from any other DAO/AAO. ? Copy of Last
Pay Certificate (LPC). GP FUND TRANSFER FORM DISTRICT COMPTROLLER OF ACCOUNTS
ABBOTTABAD. NO.FUNDS/DCA/ATD TEL# TO THE DISTRICT ACCOUNTS OFFICER DATED: __ Ledger
_________ Volume_________ Page___________ Subject: Transfer of GP Fund balance in respect of

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_________________ S/O________________ Account no _____________________ Memo: Reference of


your memo no ___________ Dated___________ a sum of RS________
Rupees___________________________ stands at the credit of above named subscribers up to Account
no _____________is being transferred to your officer for adjustments in the account for the month
___________________ The interest on the amount transferred has been allowed up to _________ Note: In
case of any difference of duplication the same may please be return in original. DETAIL OF CREDITS:
Credit From To @Rs Rs Credit From To @Rs Rs Credit From To @Rs Rs Credit From To @Rs Rs Total Rs
RUPEES: Seal of District Comptroller of accounts ATD Claim Verification Performa (GCVP) Cost Center
DESCRIPTION Personal Number Name GPF Account Number Bank Code Bank Name Branch Code Branch
Name Bank Account Number Serial Number of Fund Payment Control Register verified by Junior Auditor
Signature of Subscriber Signature of DDO 3.3.4 G.P Fund Final payment On retirement of a subscriber his
G.P Fund final payment case is prepared by the department and sent to the district accounts office for final
settlement of his account. The district accounts officer after the rough verification of his account issues a
G.P Fund final payment authority in his favor. Form 10 containing the following information 1. Name (with
father's name of the retired/deceased etc. civil servant.) 2. Designation of the post held. 3. G.P Fund
Account Number/Numbers assigned by the Accounts Office. 4. Name, age, relationship of the Nominee (in
case of death of subscriber). 5. 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. 6.
Amount/month of Last Fund Deduction (copy of Pay Roll). 7. Duly signed by the applicant and DDO. 8.
Photocopy of Computerized NIC. 9. Copy of Pay Roll in which G.P Fund deduction ceased. 10. Pay
Stoppage Certificate duly signed by DDO concerned. 11. Application in original by the subscriber for Final
Payment 12. Number and date of Credit Memo balance thereby transferred from other DAO/AAO. Annex
Final Payment Authority Form OFFICE OF THE COMPTROLLER OF ACCOUNTS ABBOTTABAD NO.
Funds/F.P_________ Phone NO_______ Dated __________ Dated _______ To The Subject: FINAL
PAYMENT AUTHORITY IN RESPECT OF ___________ Account No IV________________ Personal
No_________ Memo: Reference your form 10 bearing no_____Dated_______ The GP Fund account of
above named subscriber of your Deptt:/office has been checked and found that RS________
RUPEES_____ are available at his credit up to_____________________ For payment to him/her on
this/Retirement etc. You are requested to prepare his /her claim /direct the officer to prepare his/her claim
indicating Bank account ad submits at pre audit counter of his office along with photo copy of this authority
for authorizing payment. After payment disbursement certificate along with payee receipt duly attested may
be furnished. C: CZ_50 and Computer Form Source 06 May be attached SEAL DISTRICT COMPTROLLER
OF ACCOUNTS 3.3.4 G.P Fund Balance Sheet The district accounts officer is required to issue a G.P Fund
balance sheet in each year after closing of yearly account showing G.P Fund balance up to 30th June each
year and interest earned by the subscriber. This balance sheet is for the satisfaction of a subscriber.
OFFICE OF THE_________________ YEARS OF ACCOUNTS___________ Name of
Subscriber_______________ BALANCE SHEET OF SUBSCRIBER Account No_____ OPENING BALANCE
DEPOSIT DURING YEAR MONTH & YEAR INTREST FOR YEAR WITHDRAWALS DURING YEAR
BALANCE RATE AMOUN T Signature_________ Designation_______ Dated__________ Note 1)
Subscriber is requested to state whether he desires to make any alteration in any nomination made under
the rules of fund. 2) In case where the subscriber had made no nomination in favor of member of his family
owing to his having no family at the time but acquire a family thereafter the fact should be reported to the
accounts officer forth with together with a formal nomination. 3)The subscriber is requested to satisfy himself
as to the correctness of the statement and to bring errors if any to the notice of account officer with in three

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month from the date of its receipt. Scale Wise GP fund deduction/rates BPS 1986 1987 1991 1994 2001
2005 2008 2011 1 20 25 35 50 85 100 130 212 2 20 40 60 85 145 170 230 373 3 25 45 65 85 160 180
250 403 4 25 45 70 90 170 190 270 433 5 30 50 70 95 180 210 290 465 6 30 50 75 100 195 220 305 498
7 50 55 80 100 205 230 320 530 8 50 60 85 110 215 250 340 563 9 60 60 90 120 230 260 365 595 10 60
65 95 125 245 280 395 635 11 70 70 100 130 165 300 415 675 12 70 75 105 145 455 520 720 1160 13
80 130 180 250 495 580 780 1260 14 80 140 195 265 540 620 850 1372 15 100 150 225 285 585 670
925 1520 16 150 175 250 325 660 760 1050 1760 17 200 250 350 450 870 1000 1380 2240 18 250 300
425 460 1120 1290 1780 2800 19 350 400 575 780 1485 1700 2350 3760 20 400 500 675 920 1710
1970 2715 4196 21 450 550 775 1040 1905 2190 3025 4656 22 500 600 850 1120 2100 2410 3330 5148
GP FUND INTREST RATES Year Rate of Interest Year Rate of Interest 1963-64 04.00 1989-90 15.93
1964-65 05.00 1990-91 15.93 1965-66 05.25 1991-92 15.93 1966-67 06.00 1992-93 15.93 1967-68
06.00 1993-94 15.54 1968-69 06.25 1994-95 15.44 1969-70 06.25 1995-96 15.49 1970-71 06.25
1996-97 16.76 1971-72 06.50 1997-98 17.51 1972-73 07.25 1998-99 17.35 1973-74 08.25 1999-00 16.11
1974-75 10.25 2000-01 15.00 1975-76 10.50 2001-02 15.00 1976-77 10.75 2002-03 14.50 1977-78 11.75
2003-04 13.50 1978-79 12.00 2004-05 12.00 1979-80 12.50 2005-06 10.50 1980-81 13.00 2006-07 11.00
1981-82 13.00 2007-08 12.50 1982-83 13.20 2008-09 15.00 1983-84 14.00 2009-10 14.00 1984-85
14.60 2010-11 14.20 1985-86 14.72 2011-12 13.70 1986-87 14.66 2012-13 12 Interest calculation
Formula: Progressive Total *rate of interest of that year/1200 3.4 Pension section 3.4.1 Definition of
Pension Pension means a periodical payment made by Government in consideration of the service
rendered by a Government servant in accordance with the rules. Article 41 of C.S.R 3.4.2 Pension ? Types
of Pension ? Requirements for Pension Case ? Calculation of Pension 3.45 Process reports on SAP R/3
SAP R/3 is use to process report on daily monthly semi annually quarterly yearly basis The reports I learn
during my internship are FBVO /ZRP FBVO by which Parked document are created which can be edit and
ZRP post document which can be edit only by transfer entry Steps to process Step 1 We select the
document type on the basis of Head we are going to process : RT for receipt ET for expenditure FT for
forest AB for payroll WB for development projects Step 2 Select company code Federal Provincial That is
whether we are making transaction on behalf of provincial or federal government . Step 3 Cost Center
Finance allocate budget to each department under DDO and allocate no called cost center we add cost
center no that in case payment verify budget allocated for particular purpose if it valid entry are process by
system in case of receipts amount is added in particular cost center . Step 4 All the heads are fill all other
heads of particular receipt or payment entry are process by system Note All receipts and payments in this
way are record and process on daily basis and compile accounts on the basis of these reports on monthly
semiannually basis and yearly reports and projected reports are prepared on the basis of these records
these reports are accessible by AG Peshawar at any time . Sample of reports Annex 3.7 Other functions
3.5.1 GAD section Payment of salaries, TA (traveling Allowance), Medical charges etc pertaining to the
gazette officer posted in district are pre-audited in this section. The claims of gazette officers are presented
at pre audited by the concerned auditors and after recording payment orders thereon these bills are sent to
the district accounts officer for signing of pay order and after embossing special seal thereon these are sent
back to the counter section for delivery to the claimants. All personal record relating to a gazette officer is
available and maintained in this section. Chapter: 4 Analysis of District Accounts Office Abbottabad 4.1
Analysis of accounting system of government at district account office The Federal and Provincial
Governments are separate accounting and reporting entities, each having one Consolidated Fund into which
all revenues, borrowings and repayments of loan from the Government are repaid, and out of which all public
expenditures are made. Each Government also has a Public Account, for money received by the

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Government .Public Accounts money comprises trust accounts and special deposits accounts such as for
relief funds, civil and criminal court deposits, welfare funds and development funds. Each Government
maintains separate single account with the state bank /national bank of Pakistan for the Consolidated Fund
and the Public Account. Single accounts are to be created for each of the new district governments. 4.1.1
Receipts All receipts in behalf of the Federal and Provincial Governments are paid into the bank, and the
accounts of these receipts are passed on the District Treasury Office by the bank along with supporting
Chalans etc, where the initial accounts of these receipts are kept at the Treasury / DAO / AAO. The total
amounts under the relevant heads of accounts are then noted in the monthly cash accounts. List of receipts
on daily basis are send by NBP to district account office called credit scroll .These receipt are process on
SAP R/3 by treasury department on daily basis . Annex 7 4.1.2 Payments Payments in Pakistan on behalf of
the Federal and Provincial Governments are ordinarily made at a bank. At the main offices payments are
made by cheques. Increase of pay and allowances of officers and establishment etc are paid at banks other
than national bank of Pakistan, in cases where payrolls have been computerized, and at DAO/AAO on pay
orders to bank made on the bill submitted by drawing and disbursing officer (DDO).Similarly debit scroll by
NBP is issued to district account office for recording government payments . 4.1.3 Sorting All the receipted
Challans / Demands, accepted separately for federal and provincial governments by the Treasury/Bank, are
forwarded to the District Accounts Office / Treasury for accounting process. Similarly, the paid vouchers,
after cash payments, are enlisted and forwarded to Treasury/DAO/AAO. In main office, the paid vouchers,
after issue of cheques, are forwarded to compilation section by computer cell. All the vouchers are sorted
department wise, head wise, accounting unit wise. 4.1.4 Compilation The receipt Challans are sorted
accounting unit wise and in some cases initial and subsidiary . Minor head wise and detail head wise total
are posted in the cash account known as monthly cash account and forwarded to the AG office for
compilation at the end of the month Paid vouchers received from bank by Treasury/DAO/AAO are sorted
head wise and service head wise and lists of payment prepared and forwarded to the 26 accounts office at
the end of the month. In the accounts office the compilation of debit heads and service heads is done by
computer where the accounts have been computerized. 4.1.5 Appropriation Accounts From the yearly
consolidated abstract of major heads total of the expenditure, the appropriations accounts are prepared.
Separate accounts for federal and provincial governments are generated by the district account offices.
4.1.6 Finance Accounts From the yearly accounts of receipts and payments and total of debit deposits and
remittances transactions, the finance accounts are prepared. numbers of active employees in KPK TOTAL
NO OF EMPLOYEES NAME OF DISTRICT FEDERAL PROVINCIAL DISTRICT 1 Abbottabad 639 3982
11713 2 Buner 15 1632 5511 3 Bajaur 8247 4 Battagram 10 716 3809 5 Bannu 6340 7913 8798 6
Charsadda 90 2808 10116 7 Chitral 4718 2514 5779 8 Dir lower 2986 2157 10580 9 D I Khan 3625 7172
13442 10 Dir Upper 11 2262 5719 11 Haripur 73 2104 8927 12 Hangu 4718 1632 2756 13 Kohistan 601
1002 4335 14 Tank 2882 1130 3445 15 Khyber 16902 16 Karak 24 1774 7273 17 Kohat 2379 4138 7246
18 Lakki 140 1594 7521 19 Manshera 1227 2631 13872 20 Malakand 2923 1087 6074 21 Ghallanai 10638
4 22 Mardan 213 6395 14087 23 Nowshera 24 2671 8212 24 Orakzai 4576 25 Peshawar 15092 33918
16001 26 Shangla 12 932 4128 27 Swabi 691 2986 10508 28 Swat 1541 6690 11851 Total 91337 101844
201703 Total Number of active employees in KPK. 394884 Horizontal analysis of statements of cash
receipts and payments for the year ended 30, 6,2011 2011 Rupees in millions 2010 Rupees in millions
DOLLOR CHANGE %analysis Receipt and payment contributed by Govt Receipt and payment contributed
by Govt Payments operations Salaries and employees benefits 20715 16605 4110 24.75 Operating
expense 27209 21066 6143 29.16 47924 37671 10253 27.22 Transfer Grands ,subsidies and write of
loans 3173 2982 191 6.41 Other transfer payments 2503 3305 (802) (24.27) 5676 6287 (611) (9.72)

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Expenditure on Physical assets 1460 8079 6619 (8193) Civil works 24427 15849 8578 54.12 25887 23928
1959 8.19 Debt and interest payments Loan and advance 34 33 1 3.0303 Investments 303 - 303 337 33
304 303 Payments of District Govt 35237 31161 4076 921.21 Total payments 125137 110953 14184
13.0804 Net payment of provincial 12.7837 Consolidated funds (11703) (6563) 5140 Net receipt of public
account 4894 1149 3745 78.3178 (6809) (5414) 1395 325.93 Cash at beginning of the year 4193 9607
5414 25.76 Decrease in cash (6809) (5414) 1395 (56.354) Cash at the end of the year (2616) (4193)
(1577) (37.61) 4.2 Types of Budget There are 3 types of Budget used in the overall Budgeting process ?
Non-Development Budget (Current Budget) ? Development Budget ? Supplementary Budget 4.2.1
Non-Development Budget: This refers to the on-going administrative operation within a department in fulfilling
its policy objectives. These include salaries and allowances of officers and staff. There are two types of
non-development budget: 4.2.2 Development Budget: This refers to affair conducted and managed distinctly
in form of individual projects. With finite start and end dates and clearly specified deliverables. Development
projects typically involve the construction or improvement of physical assets or the development of human
resources. 4.2.3 Supplementary Budget: Provided in article 84 of the constriction and additional budget
requirement where funding for an existing service is insufficient or the need for new services has arisen
which was not included in the original budget. 4.2.4 Non-Development Expenditures: This refers to the
on-going administrative operation within a department in fulfilling its policy objectives. These include salaries
and allowances of officers and staff. There are two types of non-developmental budget: 4.2.5 Permanent
budget: These are non- development expenditures, that have previously been approved and are continuing.
These include permanent staffing establishments. Traveling and fixed all allowances and contingent
expenditure. 4.2.6 Temporary budget: These are new items of non-development expenditure, such as
temporary additions to existing establishment or services that have either continued from year to year on a
temporary basis or have been newly sanctioned and not included in the current years budget. 4.2.7
Development expenditure: Refers to affair conducted and managed distinctly as individual projects. With
finite start and end dates and clearly specified deliverables. Development projects typically involve the
construction or improvement of physical assets or the development of human resources. 4.2.8 Uses of
budget There are different source of budget e-g ? Current expenditure: - current expenditure is that
expenditure which is used for smooth running of official business which includes pay, allowances and
expenditure on official use. ? Developmental expenditure:- this relates to developmental works e-g
construction works buildings roads researches etc All the analysis can be processed in system launched by
(pifra) 4.2.9 Classification of funds A: consolidated fund B: - public account ? consolidated fund:- this is the
main source of govt receipts e-g taxes/sales/actions/loans etc ? Public accounts: - this relates to the public
money which is liabilities on govt e-g gp fund, saving certifactes, prize bond etc. 4.2.10 Provincial and
District Budgets 2012-12-13 Provincial Budget ( ) Total Dev Non-Dev Salary Non salary . Provincial Budget (
) Total Dev Non-Dev . 4.2.11 Analysis of budget allocate to district Abbottabad Fund allocated to meet
expenditure to district atd (2011-2012) Total =5962964135 Dev /non salary =267,5999,526 Non-Dev
/salary=3,286,964,609 Fund allocated to meet expenditure to district atd (2012-13) Total =4322814029
Dev/non salary =416,492140 Non-Dev /salary=3906321889 Vertical Analysis 2013 Non Salary budget
allocated to Abbottabad 9.63% and salary/non development allocated is 90.36%. Vertical analysis 2012 Non
salary/development is 44.87% and salary is 55.12 % . Horizontal analysis 2012 -2013 Non salary
/development budget is in 2013 78.5 % less than 2012 and salary is 63.93 % more in 2013 . 4.3 Swot
Analysis: SWOT analysis is the

3overall evaluation of a company Strengths, Weakness, Opportunities and

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Threats is called

1SWOT analysis. It is one of the most important steps in formulating

strategy using the organization mission.

The

3goal is to then develop good strategies and exploit opportunities &

strengths, naturalize threats and avoid weakness. 4. 3 .1 Strengths: ? Oldest


Institution: AG is one of the

old offices in the province working for a longer period of time in the Province. DAO Perform alternative
duties at the time needed. ? Alternative Duties: ? Employee Benefits: Employees of AG office are offered
reasonable monetary benefits i.e. Eid-ul-fitar and eid-ul azah allowances and sometimes extra salary for
any achievement done by the employee.

3This serves as additional benefits and competency for the source of

motivation for the employee. ? Broad network: It has

3broad network of branches throughout the province, also one office in

every district is there to serve the needs of government employees. The subscribers

3are provided services at their nearest possible place to confirm


subscribers satisfaction. ? Strictly followed rules and Regulations: The

employee of the AG office is strict follower of rules and regulation imposed by the AG. This enhances the
discipline of the office and results in better output. ? Healthy environment:

3Working condition in AG office branch here in Abbottabad is very conductive

and favorable for better output.

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3Relation between staff and employees: Office enjoys a good plus point

when it come to the employee- officer relationship.

Strong interpersonal relationship exists among employees and their bosses which serve as motivation for
employees. 4.3.2 Weakness ?

3Under Political Pressure: The strong political hold of some parties and

Government and their dominance is affecting the Account office in negative


way. They have to

favor those individuals who have a strong back of any politician. This leads to uneven and hatred feeling in
the other employees of the office. ?

3Favoritism and nepotism: The promotion and allowances etc in office are often

powered by seniors favoritism or depends upon their wills and decisions


.This adds to negative factors, which dominate the employees thus
resulting in affecting their performance negatively. ? Lack of financial
product: The Accounts office falls far behind when the innovative new
schemes are considered. It has not been involved in the tug of war between
the competitors to the accounts and the strengthening of the existing
subscribers base. This stands out to be the major incompetence and

weakness of the

office. Moreover the office

3has deficiency to operate in the stages of rush hours.

? Lack of Modern Equipments: The Accounts office lacks the modern equipments.

3Even if there is any equipment they lack to fall in the criteria of being

rearmed as update and upgraded. ? Uneven work distribution: The work load
in the Accounts office is not evenly distributed and this work load tends to be
more on some employees while other run away from their responsibilities,
which serve as a demodulation factor for employees performance above

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average

works. 4.3.3 Opportunities In any organization where there are weaknesses, opportunities also exist. They
are just needed to be explored for the betterment of the organization. ? Training and development
programmes; Office should arrange training programmes for its employees so that every individual inside the
office know about how the task is to be performed effectively. 4.6.4 Threats Threats can disturb the overall
performance of the organization so it depends upon the organization that how to handle those threats and
save the goodwill of the organization. Following threats are faced by District Accounts Office. ? Political
pressures by the elected Govt: The elected government may enforce the officers to take decisions
according to the governments wish and will thus restricting them in their autonomy. ? Downsizing:
Downsizing is a common but ill practice in almost all the government offices. Thus, here too, employees face
the threats of being downsized ? Subscribers complaints: Subscriber complaints is another threat to the
office, these complaints, may be due to mismanagement of the staff in performing the clients work or may be
due the delay in payments etc, they seriously impact the performance of the office. 4.4 Human Resource
Management Analysis: Following issues are needed to be properly addressed in regard to human resource.
?

3Need for better training program ? Developing managerial leadership ?

Transfer ? Marketing at desk ? Lack of business ? Communication.

4.5 Critical analysis: Critical analysis is mainly based on practical experience at the District Accounts Office.
? Subscribers satisfaction: In District Account Office, subscribers

1dealing is well, but during the rush hour, subscribers has to wait for a long

time for there turn, thus its quite hard for a new subscribers or potential
subscribers to get the required information . ? Poor Record Management and

Filing System: During the internship it has been observed that filing system
of office is not good when certain record is needed the staff has to
struggle to find it out and a lot of time is wasted.

1Unequal distribution of work: The work is not equally distributed among


the employees. On one hand some employee have to work all day without

relaxing while some other have nothing to do at all. This not only creates
confusion among employees but hurts their feelings and

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disturbs the over all

1setup of the office. Above all it results in dissatisfaction among subscribers

as well.

4.6 Functional Analysis: ? Approach to higher officers: In District Accounts Office, an employee at low level
can not go straight away to the officer and

1ask him about the problem faced by him. He first has to talk to his

immediate superior and follow a proper channel of communication. ?


Difference between theory and practice: A vast difference exists between
written procedure and

the practical work done by the employees at the office. Not all of the rules are obeyed as they are quoted. ?

1Excessive paper work: It is noticed that due to the lengthy procedures of

paper work, the accounts office employees are over burdened. They are
unable to give proper attention to the clients and face difficulties in
getting their job done. One reason for lengthy procedures and excessive
paper work in the office is the lack of computerized technology

with every personnel. ? Delegation of Authority: The District comptroller of accounts has a limited authority.
For most of the decisions, he has to take approval from AG Office. 4.15

1Administrative Analysis ? Job analysis is not effective: On the basis of

job analysis it can be decided that how a right person could be hired,
trained, compensated or promoted. It is very important for an organization
to hire the

person according to the job specification. But here in district accounts office,

1most of the employees are simple graduate and do not have proper

background about their job. This creates problems both for the
organization and for the employees.

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1Lack of specialized training: District accounts office does not provide

adequate facility of specialized training to their staff. Training is


generalized rather than specialized. As the worker finishes his training,
he is induced into a specific field without having great deal of knowledge
about the field.

1Poor job rotation: There is absence of job rotation in

District Accounts office Abbottabad.

1A person placed in one- departments remains their forever. It reduces

career opportunities as well boredom and in the end, results in career


plaguing. Job rotation is very important for employees especially for those
who are newly recruited .The newly recruit should be rotated in all
departments of the office in order to make them familiar with working of

different departments. So that when they get a responsible position, they


have know-how of the whole system.

Chapter: 5 Findings and Recommendations 5.1 Findings: ? Employee empowerment: During the internship, I
have observed that employees are not much empowered to take many of the decisions. They have to take
approval from higher authorities for any kind of proceedings. ? Strict bureaucratic control: Office structure
follows strict rules and regulations. They work upon set procedures and can exercise the power only in their
domain and that too even very little. ? Resistant to change: Employees only know their own seat work, they
know least about whats going on in the other departments of the office. They are trained to their routine
schedule and are resistant to change their procedures and work environment. ? Leg pulling; Leg pulling is
common in almost all the government offices. Everyone tries to plagiaries the work performed by other
person. 5.2 Recommendations and suggestions: ?

1Professional Training: DAO staff lacks the professionalism. They lack the

necessary training to do the job efficiently and properly. Although staff


colleges are there in all major cities but they are not performing well. For
this purpose these staff colleges should be recognized and their syllabus

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should be made in such a way to help to the employee to understand the


ever changing global economic scenario. ? Delegate Authority: Employees of
the DAO should

3be given a task and authority and they should be asked for their

responsibility. ? Performance Appraisal: District Accounts Officer should


strictly monitor the performance of every staff member. And all of them
should be awarded according to their performance

because performance based appraisal bring in motivation and incite the employee to work more effectively.
? Transfer: Transfer is not properly carried out. Some employees are continually serving at the same post.
They are simply rotated at the same office. Therefore it is recommended that evenly rotation of every
employee should take place after every three years in different district. ? Flexible

1Policies: There should not be any abrupt policies by the upper

management, as this practice hurts the subscribers confidence in the

Accounts Office. ? Appoint

1Qualified Staff: Required qualified staff should be provided to the accounts


office in order to improve the functioning of the

office. ? Technology

1Advancement: I would like to suggest that at least all the Districts of the
Accounts offices should be fully computerized in order to expedite the

dealing process among the all ADO and their subscribers. Every

DAO and ADAO and all the employees must be familiar with the software being used in the office for the
accounting system.

1Daily records should be entered directly into these computers.

1It will not only reduce transaction time but will increase the accuracy

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and efficiency. Moreover,

3it will be economical and will also reduce the extra burden of work at the

disposal of every employee.

3It will also help in reducing the use of excessive paper work. ? Even

distribution of Work: Proper work distribution leads to success in every


organization

and

1prevents the employees from over and under work situation. So for smooth
and efficient operations of the office, proper distribution of the work should be
there to

avoid burden over some employees. ? Inter Departmental Transfer: There are number of employees who are
serving

1one seat for many years. It can have a negative effect on the motivation of
employees who are hard working and intelligent. ? Handling of

subscribers complaints:

1There should be an information desk to provide the information and to

receive the complaints of the subscriber in the

office. Moreover a website should be maintained by the office through which it can handle the complaints as
every person can not go to the office. So it is suggested to

1management to install a Complaint box and recruit a special person for that

guidance of the subscriber when they are unable mange some difficulties in

office matter. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 27 28 29 30 31 32 33 34
35 36 37 38 39

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