Liquidation Report

Organization Name: National Rural Support Programme

For the Period: August 15, 2012 to March 31, 2013
Project Name: ECCD / EiE Project
Date Conducted: April 15 to 17, 2013

Detail Amount Rs. Remarks

Total agreed budget
between Plan Pakistan and
National Rural Support
Programme for the agreed
Total approved budget 59,454,750/-
activities is amounting to
Rs 59,454,750/- for the
period August 15, 2012 to
June 30, 2013.
Expenditure incurred to
16,741,226/-
date
Funds Transferred Till Date
19,519,750/-
(A)
Total SOE submitted for Total SOE submitted for Rs
16,741,226/-
liquidation (B) 16,741,226/- for the period
Amount not supported by
Proper Documentation 2,079,686/-
/Current period payables(C)
Amount verified and
Rs 14,661,540/- verified
liquidated 14,661,540/-
for the period
(D) = (B-C)
Funds Requested for the
next quarter 43,397,194/-
(E)
Amount required to be
adjusted from next advance 4,858,210/-
(F)
Amount to be Paid (G)=(E-
38,538,984/-
F)

Detailed Liquidation Report:

Area &Observation Implication Action Who

&Recommendation Required &When
1. PURCHASES & This amount is
PAYMENTS transferred to
SMC/SC as grant as NRSP RO
Implication & happing in all NRSP
1.1 Payment made as 1st Recommendation: - infrastructure
DG Khan
installment to School NRSP should have to treat project. We do verify April to
Management Committee the installment made to its utilization but it June 2013
 Area &Observation
(SMC) for the construction
of ECCD Centers, latrines,
water pumps and
rehabilitation amounting to
Rs 1,884,983/- and charged
this amount into the
Construction of ECCD
center whereas activity is
not started yet.
Expenditures may not be
charged until work
completion report should be
submitted by the Field
Engineer with the bills of
material purchased / labor
charges by SMC. Second
thing, NRSP issued 1st
installment for the
construction of ECCD
centers, latrines, water
pumps and rehabilitations
but whole installment
charged into Construction
of ECCD Centers which is
not logical. This amount still
un-liquidated. (Reference
BPV 492, 493, 505, 506,
514 Dated March 16, 19 &
25, 2013)
1.2 The approve budget of
Admin & Finance Officer is
amounting to Rs 26,000/-
per month but salary
expenses charged into this
head is amounting to Rs
42,938/- per month which
creates hedge difference. In
this head of account Rs
92666/- is still un-
liquidated. (Reference JV 61,
96, 146, 215, 281, 341,
424)
1.3 Overspending made in the
head of Salary of
Engineer where the total
budget was available
amounting to Rs 345,000/-
and expenditures charged
for Rs 405,118/-. Over
expenditures amounting to
Rs 60,118/- is still un-
liquidated. (Reference JV 96,
146, 215, 281, 341, 424)
Implication Action Who
&Recommendation Required &When
SMC committee as will remain as
advance and after expense. For more
completion of that activity information we can
advance may be adjusted have meetings.
against the expenditures
of construction of that
particular head of account.
Second, There should be
breakup made against the
different head of accounts
before issuing the
installment to SMCs,
otherwise it would be very
difficult to trace the
expenditures breakup.
PO-F&A
Implication & DGK
Recommendation: - April-13
Salary of Admin & Finance
Officer should be charged As the budget for
as per budgetary provision Admin and Finance
available in the ECCD officer has been
Project. NRSP should have consumed. No
to charge the extra amount will be
amount from the other charged in future.
source.
PO-F&A
DGK
Implication & May-13
Recommendation: -
Salaries should be charged
as per budgetary provision Addendum / revision of
available in the approve budget was agreed
budget. This amount will during review meeting
be liquidated after signing held at Multan Plan
office on dated 20th
the addendum. March-2013,
PO-F&A
We will wait till
signature of addendum DGK
for liquidation of
exterminated amount May-13
Implication &
Recommendation: -
 Area &Observation Implication Action Who
&Recommendation Required &When
Activities should be Addendum / revision of
managed as per the budget was agreed
approved budget available during review meeting
1.4 Overspending made in the in the project. This amount held at Multan Plan
office on dated 20th
head of Conduct Quarterly will be liquidated after March-2013,
Review and Planning signing the addendum.
Workshop where the total We will wait till
budget was available signature of addendum
amounting to Rs 32,000/- for liquidation of
and expenditures charged exterminated amount
for Rs 73,121/-. Over
expenditures amounting to
Rs 41121/- is still un-
liquidated. (Reference
2. BANK ACCOUNT

Implication: -

Recommendation: -

3. PERSONNEL COSTS

3.1 Implication: -

Recommendation: -

4. FIXED
ASSETS/INVENTORY
Implication: -
4.1
Recommendation: -

5. OVERHEADS

Implication: -
5.1
Recommendation: -

6. OTHER ISSUES
PO-HR DGK
1.1 During reviewing the Implication &
personal files of project Recommendation: - Noted for ECCD
staff, it is observed that in Signed copy of employees compliance Speciliest-
the most cases employees should be collected and DGK
did not return the signed attach with the personal
copy of contract letter files for the verification. 30th April-
where as they are working 13
in the project.

M. Hasnain Kazmi, Arafat Majeed,

Manager, ECCD/ EiE Project, Programme Manager
SSS,
Plan International-Pakistan National Rural Support
Programme,
Multan Islamabad

Hasnain Afzal Amir Khan,

Acccounts Officer, Programme Officer A&F,
Plan International-Pakistan National Rural Support
Programme,
Multan Islamabad