The Auditor General of Pakistan (AGP) has detected huge unauthorised expenditure of Rs 17,491.53 million in 47 cases in the accounts of the government of Khyber Pakhtunkhwa during financial year 2011-12.
The audit report conducted during the year 2012-13 has been presented in the provincial assembly and handed over to the Public Accounts Committee (PAC) of the house. The committee comprising representatives of all parliamentary parties is headed by the Speaker of the provincial assembly.
An authorised expenditure of Rs.311.04 million has been detected in accounts of Department of Communication and Works (CW) in construction of 80 residences for Judicial Officers in Khyber Pakhtunkhwa under Access to Justice Programme. The expenditures were in the violation of Para-7 of Procurement of Goods, Works and Services Rules 2003, which says that execution of work exceeding Rs.10.00 million, shall be carried out through pre-qualified contractors.
During the audit of the Executive Engineer Building Construction Division Peshawar during the year 2008-09, it was revealed that a work construction of 80 residences for Judicial Officers was split up into 80 works to avoid pre-qualification of contractors, resulting in unauthorised expenditure.
The unauthorised expenditure was incurred due to weak financial discipline. The matter was reported to the department in June, 2010, and Departmental Accounts Committee (DAC) in its meeting could not have unanimous decision regarding regularisation of the unauthorised expenditures. Audit recommended inquiry to fix responsibility.
In second case, the AGP detected an authorised expenditure of Rs.212.87 million by the District Food Controller Bannu for local procurement of wheat. Neither quality certificate was recorded nor was analysis report of Food Laboratory obtained. The payment was made directly through banks without pre-audit process and authorisation of the legislature, resulting in unauthorised expenditure to stated extent.
The matter was reported to the department in April, 2011 and DAC in its meeting held in September of the same year directed the production of record regarding adopting pre-audit system. Further progress was, however, not reported till finalisation of audit report, which requires the fixation of responsibility for violation of prescribed rules and procedures.
In third case, an unauthorised expenditure of Rs.73.53 million was detected in the department of health.
According to para 12 of the GFR Vol-I, expenditure must be kept within the limit of authorised appropriation and the funds allotted should be spent upon the object for which the same was provided.
During the audit of the Provincial Co-ordinator Nation MNCH Program Peshawar for the years 2008-09 and 2009-10, it was revealed that an expenditure of Rs.142.41 million was incurred on employee related expenses against the budget provision of Rs.68.88 million, resulting in unauthorised expenditure of Rs.73.53 million.
The matter was reported to the department in August, 2010 and DAC in its meeting held in April 2011 directed inquiry into the matter. Further progress was, however, not reported till finalisation of this report. The audit had recommended the implementation of the DAC directives.
Another unauthorised expenditure of Rs.65.29 million has been pinpointed in the accounts of the Home & Tribal Affairs Department. The expenditure was incurred in violation of the para 148 of GFR Vol-I, which says that all stocks received should be measured, weighed and entered in stock register. The quality and quantity of store should also be checked. But, during the audit of the Provincial Police Officer Peshawar, for the year 2007-08, it was found that Rs.65.29 million as paid to different firms for the purchase of arms and ammunition. However, the items were not supplied by the firms, resulting into unauthorised expenditure, which was attributed to financial indisciplined.
The audit has also noticed a huge unauthorised expenditure of Rs.255.11 and loss due to non-recovery of penalty to the tone of Rs.14.32 million by the Home & Tribal Affairs Department.
During the audit of the Provincial Police Officer Peshawar, for the year 2010-11, it was found that Rs.286.51 million was paid to various firms for the supply of uniform articles. The firm failed to supply items valuing Rs.255.11 million, resulting in unauthorised payment to the stated extent. Furthermore, the supply was not completed within stipulated time and penalty at the rate of 5 percent amounting to Rs.14.32 million was not recovered, resulting in loss.
The unauthorised expenditure and loss was occurred due to non-adherence of prescribed rules and procedures. The matter was reported to the department in October, 2011 and DAC in its meeting held in December 2012 could not give any directive for recovery of unauthorised payment/loss and referred the para to Public Accounts Committee (PAC). Audit has recommended the fixation of responsibility and to recover the amount.
The audit report has also noticed the unauthorised expenditure of Rs.30.73 million by the Housing Department.
During the audit of the Director General (DG) Provincial Housing Authority (PHA) Peshawar, for the years 2006-11, it as found that technical sanction of Rs.219 million was accorded for the ADP scheme in Nasapa Payan and expenditure of Rs.30.73 million was incurred unauthorised as the DG was not competent to accord technical sanction for ADP scheme.
The unauthorised expenditure was occurred due to violation of prescribed procedures. The matter was reported to the department in March 2012 and DAC in its meeting held in May 2012 directed the department to regularise the case in consultation with Finance and Law Departments. Further progress was, however, not reported till finalisation of this report. Audit directs the implementation of the DAC directives.
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