Auditor General of Pakistan (AGP) has detected non-recoveries to the tune of Rs 288.62 million in five cases by the Home and Tribal Affairs Department of Khyber Pakhtunkhwa. It has recommended timely recovery of that amount. The AGP Report 2015-16 on the accounts of KP Departments reveals it, stating that non-recovery is violation of the General Finance Rules (GFR) and KP provincial government has been directed for recovery of the outstanding amount.
The said audit report has already been presented at the provincial assembly and the Speaker has referred it to the Public Accounts Committee (PAC) that comprises of representatives of all parliamentary parties and headed by Speaker Mushtaq Ahmad Ghani.
The first case of non-recovery of outstanding government dues was noticed in the offices of the Inspector General of Police (IGP), Khyber Pakhtunkhwa and District Police Officer (DPO) Nowshera during the financial years 2013-14 and 2014-15. It has been observed that police guards/force were deployed in different offices for security purpose and payment of Rs 212.03 million was made on account of their salaries, which have been reimbursed by the borrowing offices as the police guards performed duty at their offices. However, the borrowing offices did not clear their pending liabilities and the amount remained un-recovered.
The matter was disclosed in August and November, 2014 and November, 2015. The management stated that detailed reply will be furnished later on. The cases were discussed at Departmental Accounts Committee (DAC) meeting in January, 2015 wherein the DAC directed to recover the full amount. In one of the sub-case relating to the DPO Nowshera Office, the audit also requested the department repeatedly for holding DAC meeting but it was not convened.
The audit recommended recovery of the outstanding government dues and working out the outstanding amount against the borrowing offices throughout the province.
The third detected case was the non-recovery of advance amounting to Rs 46.50 million that was given by the office of Inspector General of Police (IGP) KP to Pakistan Ordnance Factory (POF) on 24-06-2015 for the supply of bandoleer and sling, etc.
During checking, the stock register and actual delivery of the said item, it was found that not even a single item was supplied by 28-11-2015 ( the date of audit) by the POF authorities despite the fact that advance payment was already made in June 2015. Neither Contract Agreement as required under the rules was executed with the supplier/POF, terms; conditions of supply could also not be settled and nor any action regarding recovery of advance payment was initiated despite lapse of six months since payment of advance.
The payment was required to have been made after proper execution of contract agreement, settlement of terms and conditions of supply which was not done. Non-recovery of advance payment and payment without contract agreement occurred due to violation of rules and weak internal controls. When pointed out in December 2015 it was stated by the management that detailed reply would be furnished after consulting the record. The signing of contract agreement is in process which will be furnished in due course of time without any laxity on the part of the office concerned.
The audit requested the department repeatedly for holding of the DAC meeting; however DAC meeting was not convened till the final report. Therefore, the audit recommended taking of appropriate action as required under the rules and efforts for early recovery of items.