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CHAPTER-1
INTRODUCTION OF REPORT
This section of the report contains the introduction of the report, background of the
study, purpose of the study, and scope of the work as main topic covered in this section.
This report contains information collected about the organization and the
responsibilities performed by Accountant General Pakistan Revenue, Peshawar
(AGPR) during my internship. The objective of this report is to reflect upon the
experienIces collected during my internship.
AGPR Peshawar
Internship report is the most significant obligation for the completion of the degree of
BBA (Hons) program at Agricultural University Peshawar.
I had done my internship in AGPR head office Peshawar and specially my area of focus
was its Payroll department and General Provident Fund department (G.P Fund).
The concept of keeping accounts and other related records in one form or other has
prevailed all through the ages. It is necessary to maintain records of incoming and
outgoing, being taken in any shape, time, circumstances and locations.
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An internship report on AGPR, Peshawar.
1.4 Limitations
No matter how efficiently a study is conducted, it can not be perfect in all aspects. This
study was conducted in accordance with the objectives of the study; the study may not
include broad explanation of facts and figures due to the nature of the study. Second:
limitation, which affects the study is the availability of required data was problem all
the documents and files are kept strictly under lock and key due to their confidential
nature. Third: the problem of short time period also makes the study restricted as one
can not properly understand and thus analyze all the operations of an organization just
in eight weeks.
AGPR manuals
Internet.
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An internship report on AGPR, Peshawar.
CHAPTER-2
AN OVERVIEW OF ORGANIZATION
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An internship report on AGPR, Peshawar.
The office of Accountant General KPK starts working as a small pay and account office
on 1st April, 1929. It was responsible for audit and account of both federal and
provincial transactions in NWFP at that time. It continued to function as such till 1973,
when its status was raised to that of Accountant General because of the tremendous
increase in the scope of its activities and load of work.
Apart from KPK and its adjacent tribal areas, 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 Revenue, Islamabad. Similarly,
in the case of Frontier irregular corps (Scouts & Militia) the audit jurisdiction of this
office extended to Balochistan but from 1974 they have their own audit and account
office.
The "district account 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 Agencies
Accounts offices.
Till July 1979, this office was responsible for the audit & accounts of both Federal and
Provincial transactions in the province (including agencies).
Office of Accountant General KPK, till 30th June 1989 was responsible for the local
audit of Accounts of the Provincial government and its autonomous bodies and
corporations and performance of audit of projects etc.
The function of local audit of Accounts was however withdrawn from it and assigned to
newly established office of the Director General Audit KPK in July 1989. All the
accounting transactions both for the Federal as well as Provincial government were
under the administration and functional control of the Auditor General of Pakistan. The
separation of Audit & Accounts department were promulgate vide Auditor General
ordinance 2001 and Controller General ordinance 2001, since then the Accounts
department were independently kept under the newly created office of Controller
General of Accounts.
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An internship report on AGPR, Peshawar.
4. Besides all the three main functions, the Accountant General also perform the
following functions.
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An internship report on AGPR, Peshawar.
1. Administration branch.
2. Record section.
3. W.A.D section.
4. Book section.
5. Pension section.
6. General Provident Fund section.
7. Payroll section.
8. Gazzetted audit department (G.A.D).
9. Treasury audit department (T.A.D).
10. Central Fund.
11. Court cases cell/Legal cell.
12. Computer department.
13. Personal and establishment department.
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An internship report on AGPR, Peshawar.
CHAPTER-3
MY LEARNING IN AGPR
The payroll section takes care of wage deductions, record keeping and verifying
reliability of pay bills, salaries of government employees. Payroll activities performed
by following persons;
Junior Auditor
Senior Auditor
Accounts Officer
The payroll section of AGPR is responsible for Pre-Audit of personal claims of all
Gazzetted/Non-gazzetted government servants of non-devolved departments and
serving in Peshawar district on account of pay and allowances and contingent charges.
The pre-payment audit function helps the Accounts offices to independently check the
appropriations and classification required for proper and accurate accounting and
control on unauthorized/Irregular disbursements.
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An internship report on AGPR, Peshawar.
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An internship report on AGPR, Peshawar.
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An internship report on AGPR, Peshawar.
a. Job advertisement.
b. Selection committee form.
c. Salary package/offer made to employee.
d. Appointment order.
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An internship report on AGPR, Peshawar.
After verification of all these documents (source-1), Personal number is issued to the
employee. This personal number is helpful to check the record/details of employee.
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CHAPTER-4
GENERAL PROVIDENT FUND SECTION
Monthly deductions is made of a certain portion of the employees salaries as a
compulsory contribution in order to encourage saving habits. The government on these
saving accounts also pays interest with a higher rate as compared to banks and other
financial institutions, that is 11.70%
The Accountant General (PR) keep the following accounts of the subscriber.
Environment department.
Agriculture department.
Health department.
Police department.
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Irrigation department.
Excise department.
Works & services department.
The G.P Fund wing of this office also deals with the refundable/non-refundable
advances and as well as the final payment in case of retiring.
All such matters are operated in G.P Fund wing. Monthly contributions are recorded in
the respective ledger along with calculations of Annual interest. In this way balances of
the subscribers are kept updated. The updating of G.P Fund balances provide an
opportunity to the Subscriber that they can easily draw money from their GP Fund
Accounts according to their needs. However, the government has laid down some rules
on GP Fund. It is the property of the subscriber but they can not withdraw all the
money from their accounts. They can only be allowed to withdraw 80% of the total
money in their account. The G.P Fund wing of the office is providing the service to the
Provincial government employees/subscriber like a bank. But operations in this wing
are carried out manually which are unable to cope with the needs of increasing number
of subscribers. The auditors all the time remain busy to locate the old worn out record
of the subscribers and sometimes fail to find it.
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An internship report on AGPR, Peshawar.
The advance shall in no case exceed thirty-six months pay of the subscriber or
80% of the amount at the credit of the subscriber in the account or whichever is
less.
Advance granted for Construction of a house shall be paid in two equal
installments.
If the first installment is not utilized for the purpose of constitution of the house
within eight months of its withdrawal, it shall be refunded unless the
sanctioning authority extend this period.
For the purpose of withdrawal of the second installment the subscriber shall be
required to give under his hand a certificate to the effect that he has actually
utilized the first installment on the construction of the house.
A subscriber to the G.P Fund Account may on application made to the competent
authority be permitted to withdraw finally the amount standing to his credit in the funds
six months before is retirement. Thus when a subscriber was preceded on leave
preparatory to retirement and while or such leave has been permitted to retire or been
declared by a competent medical authority to be unfit for further service or he desired
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payment within six months before his retirement, the amount standing to his credit in
the account upon application made by him in that behalf of the accounts officer
becomes payment to the Subscriber.
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Provided further that the widow or widows and the child or the children of a deceased
son shall receive between them in equal parts only the share which that son would have
received if he had survived the subscriber and had been exempted from the provision of
above.
When the subscriber leaves no family, if a nomination made by him in accordance with
the rules in force in favour of any person or persons subsits, the amount standing to his
credit in the account or the part thereof to which the nomination relates shall become
payable to his nominee or nominees in the proportion specified in the nomination.
CHAPTER-5
SWOT ANALYSIS
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An internship report on AGPR, Peshawar.
The certain features of S.W.O.T with regard to AGPR, Peshawar are detailed below:
5.1 Strengths
1. The power/functions of the Auditor General are derived from the constitution
of Islamic Republic of Pakistan 1973, under Articles 191 to 198 in which the
Auditor General is entrusted, subject to certain specified reservations, the duty
of keeping the accounts of federation as well as of provinces. Auditor General
takes oath of his office for the period of five years. He has the powers privileges
equal to the Minister of State.
2. There is nationwide network of Audit and Accounts offices under the control of
the Auditor General of Pakistan who deals in audit and accounts activity.
3. The accounts group officers i.e Pakistan audit and accounts services are
inducted through FPSC, who provides new blood to the audit and accounts
superior services.
4. There are five Audit and Accounts institutes, which trains the staff and officers
to uplift their audit and accounting skills.
5. There are fundamental and supplementary rules, audit manuals, Government
accounting Volume-1 to 4, General financial rules, public works codes, service
rules, pension rules, G.P Fund rules, manual of standing orders of Auditor
General of Pakistan, all these helps and assist in the day to day working of the
field offices.
6. The annual finance accounts of the federation are presented to the President of
Pakistan and to the Governors of the province in case of Provincial finance
accounts.
7. The public accounts committee is chaired by the members of National
Assembly who are veteran politicians and have the skills, knowledge and
experience of Audit and Accounts business. The audit report is prepared by the
office of Auditor General of Pakistan obtained from the field offices which is
based on the audit paras comprising of serious irregularities committed by the
government departments. These audit paras are discussed before principal
accounting officer i.e, Secretary of the concerned ministry, Auditor General of
Pakistan and government functionaries i.e Finance division representatives.
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5.2 Weaknesses
1. Public Accounts committee do not take strict action against the officials who are
involved in serious irregularities, so the officials cannot be apprehended which
creates an atmosphere of lawlessness in government departments.
2. The work load has enormously increased due to which the proper control is
lacking, causes delays and unnecessary resultant loss of public trust and
credibility.
3. The staff of the department is not fully equipped to face the modern computer
technology, which are now being trained to some extent to serve the department
better in the future.
4. The promotion policy is very slow for the staff, which creates disharmony and
distress in the departments.
5. There is a big gap between the salary package of government and private
sectors, which is also cause of discontented and insecurity for the
officials/officers.
5.3 Opportunities
1. To grow as a disciplined audit and accounts institution for the government to
control financial irregularities.
2. The project for improvement in financial reporting and Auditing can bring
accuracy in the preparation of government reports and retuns. It can also
provide accurate reports to the donor agencies i.e IMF, World Bank. These can
also create an atmosphere of trust and confidence for the attraction of other
countries.
3. The audit department can also control excess use of funds, morose of sanctions,
improper use of delegation of power, unauthorized expenditures, irregularities
by some executive and politicians.
4. To adopt new techniques to facilitate the government servants who attend the
audit offices for service matters like:-
i. Easy disbursement of salaries on 31st of each month through computer.
ii. Instant drawl of G.P Fund advances through computer.
iii. Quick transfer of accumulated balance to the government servants service
locations in the province and country.
iv. To open customer service centers to facilitate the clients for quick
information about their service record.
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v. The transfer of pay and allowances, G.P Fund balance, pension cases
finalization should be done through computer networking in the whole
province and in the country.
5.4 Threats
1. The rules and regulations adopted in the department are mostly of British time,
which are century old and cannot serve the purpose of modern times. These
need review, modification and standardization.
2. The modern technology i.e computerization, internet, e-mail are required to be
adopted to fulfill the modern day requirements. Extra efforts and resources are
required to meet the modern day requirements/needs.
3. The salary structure is low as compared to the private sector which creates
financial distress for the officials/officers, who cannot perform their duty
satisfactory.
4. Slow promotion policy is also of cause of disturbance for the officials, who look
for bright future and leaves the services to the private sector.
5. The non-availability of power with the department to apprehend government
officials involved in over drawls misuse of authority, excess drawls of funds,
which can be save in the exchequer.
6. The government plans to exercise its powers for downsizing, rightsizing to
curtail the existing strength, which is already overloaded due to heavy work.
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CHAPTER-6
PROBLEMS AND RECOMMENDATIONS
6.1 Problems
From a general analysis of structural and financial aspects of the office of
AGPR, it is now clear that the magnitude of services to be performed by this office
incompatible with its practical management. The system on which the organization is
based has depleted with the passage of time. It therefore demands immediate reforms.
Keeping in view the basic purpose or function of the AGPR, a comprehensive reform
plan has been suggested.
AGPR has been working on an age-old system of keeping manual records with
a result that surplus men are being employed to perform the job of ever growing
requirements of the organization. The situation is further aggravated by the fact that
government has imposed ban on future recruitment. Nevertheless, such measures can
be compensated by the adoption of Information Technology. One of the cause of lack of
public trust is the slow functional process, delayed procedure, in-exact irreconcilable
accounting records that stem from the non-adoption of Information Technology.
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The working conditions of the office plays a vital role in its overall performance.
Furthermore there is no separate conference hall for the office use, normally AG's
conference hall is taken for official purpose. The office building is situated far away
from the main road and often employees comes to office late.
6.2 Recommendations
1. Government does not lead to the pay lead to the problems faced by the
employees of the Audit Department. With the passage of time the work load has
been increased enormously, the available staff cannot cope up with the heavy
load of work, which affects the work efficiency and performance of the
officials.
2. The pay structure of the officials is very low from that of private sector, due to
which the employees are not financially sound and cannot perform their duties
with satisfaction.
3. The rules procedures and codes available in the department for the official use
are of British times, and cannot serve the purpose of present day needs. The
complexity of rules and procedures make the working environment more
difficult for the employees as well as for the agencies, who applies for any legal
financial benefits.
4. The strict government instructions for financial discipline and effective control
of funds serve the purpose to some extent. But hinders the smooth working of
office business, and give extra power to the executive which delay the work.
5. The national projects are interrelated with political influences and priorities is
given to the National projects for the versed interest by the politicians. The rule
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An internship report on AGPR, Peshawar.
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