Auditor General of Pakistan - World Bank · 2020. 9. 1. · DEPARTMENT OF THE AUDITOR GENERAL OF...

Financial Attest Audit Report on the

Water Sector Improvement Project (Phase-I)

World Bank (IDA) assisted

For the Financial year 2018-19

Loan/Credit IDA-4358 & 5556-PAI(

Auditor General of Pakistan

Pub

lic D

iscl

osur

e A

utho

rized

Pub

lic D

iscl

osur

e A

utho

rized

Pub

lic D

iscl

osur

e A

utho

rized

Pub

lic D

iscl

osur

e A

utho

rized

.. _

..

,

Executive Summary

Management Letter

1. Introduction

2. Audit Objectives

3. Audit Scope and Methodology

PART-II

4. AUDIT FINDINGS AND RECOMMEND A TIO NS

4.1 Organization & Management

4.2 Financial Management

4.3 Asset Management

4.4 Monitoring & Eva luat ion

4.5 Compliance with Grants & Loan Covenants

4.6 Environment

4.7 Sustainabi lity

4.8 Overall Assessment

5. CONCLUSION

ACKNOWLEDGEMENT

ANNEXURES

49

'

•

EXECUTIVE SUMMARY

Director General Audit Sindh, Karachi conducted the audit of Sindh Water Sector Improvement Project Credit IDA-4358 & 5556 Government of Sindh in October 2019. The main objectives of the audit were to express an opinion on financial statements of the project, to assess whether the project was managed with due regard to economy, efficiency and effectiveness, to review project performance against the intended objectives, to review compliance with applicable rules. regulations and procedures. The audit was conducted 111 accordance with the International Standards of Supreme Audit Institutions (ISSA!).

The basic objective of Sindh Water Sector Improvement Project is to reduce water scarcity through improved and sustained ,rngation infrastructure and capacity of FOs (Farmer's Organization). The underlying idea is to facilitate the provision of goods and services required to meet the basic needs of the rural population especially of those living in the farming areas. The concept of ··More Crops per Drop .. shall be pursued to enforce improved irrigational methods and practices. The concept of participatory irrigation management of irrigation systems shall be promoted in the shape of Farmer Organizations (FOs) to enable the stakeholders to participate effectively in the decision making process. To ensure stakeholders by creating/enabling environment for active stakeholders' consultation and participation at all levels and in all aspects of the water resources including irrigation, drainage and other water sector components.

Key audit Findings

Non-production of record & vouchers, misstatement in use of vehicles, non-recovery of Sales Tax on Services, Unauthorized re-appropriation of funds, non-achievement of PC-I targets, unauthorized regularization of staff, non-submission of adjustment account, excess drawl of sa laries over PC-I provision, incurrence of expenditure on activities beyond the scope of the project. drawl of loan from A WB and non-transparent hiring of staff.

Recommendations

Record may be produced for audit scrutiny; sales tax on services and excess payments may be recovered from quarter concerned. Unauthorized and irregular expenditure may be gotten regularized from the competent authority . Non-transparent hiring/regularization may be clarified. Non-achievement of PC-I targets may be clarified. l mplementation of the agreement clauses between A WBs & FOs must be ensured.

50

•

•

DEPARTMENT OF THE AUDITOR GENERAL OF PAKISTAN

OFFICE OF THE

DIRECTOR GENERAL AUDIT SINDH !"Floor, Pakistan Audit & Accounts Complex, Gulshan-e-Iqbal, Block-I I,

Main University Road, Karachi. Ph: 021-99244751, Fax: 021-99244855

No: DGAS/CS-1/FAP/WSIP 1/2019-20/ Dated : / 3 -1;)..-2019

The Project Director, Water Sector Improvement Project. Left Bank. Barrage Co lony. Hyderabad

Subject: MANAGEMENT LETTER IN RESPECT OF SINOH WATER SECTOR IMPROVEMENT PROJECT (WSIP-1) IDA LOAN NO. 4358 & 5556-PAK

We have audited the Financial Statements of Water Sector Improvement Project, portion (IDA loan 4358 & 5556-PAK) during October 2019 for the year ended June 30111 , 20 I 9 in accordance with national standards issued by Auditor General of Pakistan and guidelines of Donor Agency. In planning and performing of our audit of the financial statements of the project, we considered internal controls and other issues in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements. 2. During our audit, we noted certain matters involving internal controls, operational and financial matters, those of which are presented in the Appendix for considerat ion. The comments and recommendations. all of which have been discussed with Project Management, are intended to improve internal controls and policies which may result in cost control s and operating efficiencies.

(Fateh Muhammad Qureshi) Director General

Copy for information and necessa ry action to the Secretary, Irrigation & Power Department, Govt. of Sindh, Tughluq House, Sindh Secretariat Karachi.

(Fateh Muhammad Qureshi) Director General

•

•

1. INTRODUCTION The office of the Director General Audit Sindh Karachi conducted the audit of Sindh Water Sector Improvement Project IDA 4358 & 5556-PAK for the financial year ending on June 301h, 2019.

1.1 Project Brief:

In order to strengthen the irrigation rc l

Component -D Monitoring & Evaluation of Project Impact and Environmental Management Plan (US$ 4.82 Million)

Component-E Project Coordination. Monitoring, Technical Assistance and Training (US$ 9.48 Million)

Component-F Additional works - Construction of IO small recharge weirs/dams (US$ 17.94 Million)

* Component-F was added in revised PC-I

2. AUDIT OBJECTIVES

2.1 The major objectives of the audit were to:

1. Review project's performance against intended objectives; 11. Assess whether project was managed with due regard to economy, efficiency

and effectiveness; 111. Review the compliance with applicable rules, regulations and procedures.

3. AUDIT SCOPE AND METHODOLOGY

3.1 The audit of Sindh Water Sector Improvement Project-Additional Financing, IDA-Credit o. 4358 & 5556-PAK cover the year ended .June 30111 • 2019. During audit samples from all areas of transactions were se lected to check the accuracy and fairness of the accounts.

3.2 Besides audit of financial transactions, the goals and achievements of the project were examined. The accounts were audited in accordance with the instructions, guidelines issued by the Auditor General or Pakistan and special instructions of the donor agency.

53

4. AUDIT FINDINGS AND RECOMMEND A TIO NS

4.1 Organization & Management

4.1.1 Non-production of Record

Section 14 (2) and (3) of the Auditor-General's (Functions, Powers and Terms and Conditions of Service) Ordinance, 200 I, states that:

''(2) The officer in charge of any office or department shall afford all facilities and provide record for audit inspection and comply with requests for information in as complete a form as possible and with reasonable expedition. (3) Any person or authority hindering the auditorial functions of the Auditor General regarding inspection of accounts shall be subject to disciplinary action under Efficiency and Discipline Rules".

While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018-19, it was observed that the following record was not produced to audit for verification, despite of requisition of record vide No. DGAS/FAP/SWSIP/2018-19/04 Dated 17-10-2019.

I) Statement of Aabiana from land owners 2) Statement showing target of Aabiana and total aabiana received and deposited into

F.O account 3) Reconciliation of aabiana received 4) Contracts of services renewed 5) Cash books and vouchers against advances paid to A WBs & PCMU 6) Receipts of vehicles, taken over from outside officers, pointed out in audit report

2016-17

Non-production of record shows irresponsible behavior of the management towards accountability.

Audit recommends that the record may be produced and fix responsibility on person(s) at fault for hindering audit to fulfill constitutional obligation.

The matter was pointed out to the Department during the month of November 2019, but no reply was received .

(O.M # 06) 4.1.2 Non-production of vouchers - Rs 26.457 million

Section 14 (2) and (3) of the Auditor-General's (Functions, Powers and Terms and Conditions of Service) Ordinance, 200 I, states that:

"(2) The officer in charge of any office or department shall afford all facilities and provide record for audit inspection and comply with requests for information in as complete a form as possible and with reasonable expedition .

54

(3) Any person or authority hindering the auditorial functions of the Auditor General regarding inspection of accounts shall be subject to disciplinary action under Efficiency and Discipline Rules".

While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018-19, it was observed that expenditure of Rs 26.457 million was incurred for various purposes. However, the relevant vouchers and payments detail were not provided. Due to above, the authenticity of the expenditure could not be verified.

Sr.# Particulars Payees Expenditure I PA F" s Resettlement Action Various 17,121,137 2 Equipment for FOs A Ii J uman i Enterprises 8,916,063 3 D.C I.R 420,129

Total 26,457,329

on-production of record shows irresponsible behavior of the management towards accountabi I ity.

Audit recommends that the record may be produced and fix responsibility on person(s) at fault for hindering audit to fulfill constitutiona l obligation.

The matter was pointed out to the Department during the month of November 2019, but no reply was received.

(0.M # 22)

4.1.3 Unauthorized appointment of officials without competitive process - Rs 5.274 million

According to Para-88 of Sindh Financial Rules Volume-I "Every Government Officer is expected to exercise the same vigilance in respect of expenditure incurred from public money as a person of ordinary prudence would exercise in respect of expenditure of his own money and public money should not be utilized for the benefit of a particular person or community"

While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018-19, it was observed that an expenditure of Rs 5.274 million was incurred on account of pay & allowances. The payments were made to the employees/staff appointed without recruitment process and titled them "STOP GAP". There is no provision of such type of appointments in rules, therefore, such appointments and payment for pay & allowances thereafter, stand unauthorized. (Annex-A)

Irregular appointments show lack adherence to the Government rules & regulations regarding transparency in appointment procedures.

The appointments may be made through competitive process under intimation to audit.


(O.M # 04)

55

..

4.1.4 Irregular expenditure on account of pay & allowances of contract employees -Rs 16.572 million

As per Para - 11 of G.F.R. Volume - I each head of a department is responsible for enforcing financial order and strict economy at every step. He is responsible for observance of all relevant financial rules and regulations, both by his own office and by sub-ordinate disbursing officer.

While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018-19, it was observed that an expenditure of Rs 16.572 million was incurred on account of pay & allowances. The payments were made to the employees/staff appointed on contract basis. Review of the personal files disclosed that renewal contracts of hiring of their services were not available. In absence of renewal contracts, the payments of pay/salaries to these employees stand irregular. (Annexure-B)

Payments of pay/salaries to contract employees without their renewal of contracts show lack of financial controls prevailing in hiring process for human resources.

Irregu lar appointments show lack adherence to the Government rules & regulations regarding transparency in appointment procedures.

The copies of renewal of contracts may be provided .


(O.M # 07)

4.1.5 Irregular expenditure on account of pay/salary of Project Director - Rs 6.210 million

According to Appendix- IO of Revised PC-I, the services of key professional staff of the unit are to be procured from the market. However, th e se rvices of staff working in government departments/organizations are also be hired on transfer basis provided they meet the following selection criteria for the positions with recommendation of PMC/A.

While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018-19, it was observed that an expenditure of Rs 6.210 million was incurred on account of sa lary, paid to the Project Director. In this regard, following observations were noted:

l) Mr. Jamaluddin Mangan was appointed as Project Director on 07-04-2016 on contract basis for a period up to 31-12-2018 while the post was advertised on 23-l 0-2014. This shows that he was appointed without competitive recruitment process.

2) He was serving in Irrigation department as Superintending Engineer (BS-19) 3) As per above revised PC-! provision, Mr. Jamaluddin was required to be transferred

instead of appointment, as he was an employee of the government department i.e. Irrigation department.

4) SGA&C department accorded approval to apply for the post on l l-04-2017 i.e. after one year of appointment.

56

5) He was entitled to pay & allowance of BPS-19 with project allowance instead of drawing lump sum salary.

6) He drew sa lary of Rs 6.210 million (505,000*6)+(530000*6), the provision of which does not exist in the revi sed PC-I.

Unauthorized expenditure on salary of Project Director shows lack of financial controls prevailing in hiring process for human resources.

Appointment without competi tive recruitment process, appointment instead of transfer, approva l to app ly for the post after one year and excess drawl of pay without provision in PC-I may please be clarified.

The matter was pointed out to the Depa11ment during the month of November 2019, but no reply was received.

(O.M # 08)

4.1.6 Irregular expenditure on account of salary of internal auditor - Rs 670,500

As per Para - 11 of G.F.R. Volume - I each head of a department is responsible for enforcing financial order and strict economy at every step. He is responsible for observance of all re levant financial rules and regulations, both by hi s own office and by sub-ordinate disbursing officer.

While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 20 18-19, it was observed that an expenditure of Rs 670,500 was incurred on account of pay & allowances, paid to the Internal Auditor. In this regard, fo llowing observat ions were noted:

> Post of the internal auditor was advertised on 04-05-2016 , Ms Kanza As lam was appo inted as internal auditor on 30-09-2016 , She drew sa lary Rs 670,500 ( 186,250*3)+( 111 ,750) from July 20 18 to October 20 18 :;.... As per adverti sement, five yea rs· experience of working in one of the top four audit

firms was required while she does not possess the required experience. ~ She provided experience certificate of a company which was fake as the said

company was not existent at the time of issuance of certificate. ~ Experience certificate was not verified from the concerned company.

Non-transparent hiring shows lack of controls prevailing in hiring process for human resources.

Appoi ntment of internal auditor without complying formalities may please be justified.


(O.M # 09) 4.1.7 Unauthorized regularization of contract staff

As per Pa ra - 11 ofG.F.R. Volume - I each head of a department is responsible for enforcing fina ncial order and strict economy at every step. He is responsible for observance of all

57

•

;

relevant financial rules and regulations, both by his own office and by sub-ordinate disbursing officer.

While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018-19, it was observed that

I) Various officers, appointed on contract basis in SI DA, were drawing their salary from project funding.

2) Some of them approached the court and the court directed to initiate and complete the regularization process.

3) Meanwhile, the Finance department approved the S.N.E of 15 core posts (BPS-18 to 20) and the proposal to shift their salaries to government grant i.e. Non-ADP grant.

4) The management i.e. M.D SIDA regularized the services of the above posts (other than regularized through court) on the basis of the above and did not renew their contracts and consequently, allowed project allowance.

5) As the incumbents were contract employees and posts were of BPS-19 & 20, the management was required to refer the recruitment to the Sindh Public Service Commission or the Chief Secretary for approval of the regularization.

Irregular appointments show lack of adherence to the Government rules & regulations regarding transparency in appointment procedures.

The recruitment may be referred to the Sindh Public Service Commission or the Chief Secretary for approval of the regularization .


(O.M # 16)

4.1.8 Non-implementation on Terms of Reference of internal audit

According to the Terms of Reference (ToRs) of Internal audit, the objectives of the internal audit, among others, were to: (i) appraise the overall financial management system, including internal controls, compliance with financing agreements, and procurement, accounting and human resources procedures; (iii) evaluate the overall performance (physical progress against financial progress) of the project; (iv) identify potential risk areas and mitigation of those risk areas by improving the effectiveness of valid accounting procedures. Further, the Internal Audit was to be carried out quarterly. The internal auditor should complete the audit and submit the report within 30 days from the end of audit period. This report should include:

a) Comments and observation on the financial management and procurement records, systems and controls that were examined during the course of the internal audit;

b) Comments and observation on the financial management and procurement records system and controls that were examined during the course of the internal audit;

c) Deficiencies and areas of weakness in systems and controls and recommendation for their improvement;

d) Compliance with covenants in the financing agreements and Government Financial Regulations and comments, if any, on internal and external matters affecting such compliance ;

58

e) Matters that have come to the attention of the Auditor during the internal audit that might have a significant impact on project implementation;

t) Status of previous audit recommendations

While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 20 18-19, it was observed that neither such reports nor any evaluation of internal controls were avai lab le due to which the objectives of internal audit could not be achieved. It resulted into non-achievement of certai n targets (mentioned in other observations). (Annexure-C)

The above observation shows lack of commitment of the management towards implementation ofToRs and strengthen ing of internal controls in the project.

Internal audit function may be performed as per agreed ToRs.

The matter was pointed out to the Department ·during the month of ovember 2019, but no reply was received.

(O.M # 19)

4.1.9 Incurrence of expenditure on activities beyond the scope of the project - Rs 20.680 million

As per Para - 11 ofG.F.R. Volume - I each head of a department is responsible for enforcing financial order and strict economy at every step. He is responsible for observance of all relevant financial rules and regulations, both by his own office and by sub-ordinate disbursing officer.

While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018-19. it was observed that an expend iture of Rs 20.680 million was incurred on account of various activities; however, the expenditure pertained to the activities of SIDA secretariat and did not pertain to the activities of the project.

Sr.# Description of Head of A/c Expenditure I Other Expenditure-Externa l Audit fee 1, 110,780 2 SIDA Secretariat Commodities & Services. I 0,054,697

POL charges 3 Utility Entertainment Chai rm an SIDA 233,179 4 SIDA Secretariat Commodities & Services, 8, 106,499

Travelling allowance 5 SIDA Secretariat Insurance of vehicle 552,014 6 POL Transportation & Travel Chairman 444,884

SIDA 7 Driver - Chairman SIDA 144.000 8 Insurance of Vehicle - Secretary Irrigation 34,116

Total 20,680,169

The above observat ion shows lack of financia l contro ls in the project.

lncurrence of expenditure beyond scope of the project may be j usti tied.

59

The matter was pointed out to the Department during the month of November 2019, but no reply was received .

(O.M # 20) 4.1.10 Non-transparent hiring of staff

According to Para-88 of Sindh Financial Rules Volume-I "Every Government Officer is expected to exercise the same vigilance in respect of expenditure incurred from public money as a person of ordinary prudence would exercise in respect of expenditure of his own money and public money should not be utilized for the benefit of a particular person or community".

While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018-19, it was obse rved that following staff was hired in SIDA ; the sa laries of whom were drawn initially from the Project and later on from SIDA. They drew project allowance from project. Review of personal files revealed that they were short of experience criteria and undue favor was extended. Further, experience certificates were also not available. It made the process of hiring non-transparent.

Sr.# Name Designation Qualification/ Qualification/ Experience Criteria Experience shown

I Mr. Naeem Ahmed G.M

IO years in se nior 7 years as Director Memon

Finance management including 5 Finance in private years in private sector sector

2 Mr. Aftab Ahmed Manager

IO years in field of crop 5 years as Social Memon

Revenue assessment & Abiana

mobi I ization officer recovery

3 Mr. Gui Muhammad 5 years in reputed 2 years in UN DP Jaska ni Sr. Accounts organizat ion/2 years in

Officer UN agency/WB Funded project as Admn &

project Finance Officer

4 Muhammad Ibrahim GIS B.E Civil with 5 years'

B.S (S.Engg) with 5 Memon

specialist experience Y2 years as programmer

Irregular appointments show lack adherence to the Government rules & regulations regarding transparency in appointment procedures.

Hiring of staff not as per experience criteri a and undue favor extended may please be clarified.


(O.M # 24) 4.2 Financial Management

4.2.l Unauthorized payment of Project Allowance - Rs 42.772 million

According to Office Memorandum vide No. FD(SR-111)5-27//2009 dated 05-08-2011 , the project allowance is admissible at prescribed rates to regular government employees, officers and staff working in various government projects.

60

Whi le reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018-1 9, it was observed that an amount of Rs 42. 772 million was drawn on account of project all owance, paid to various staff under M.D SIDA. The said staff drew on ly Project Allowance while the pay was being drawn from another office (M.D SIDA office). The said officers were not eligible for drawing Project Allowance, as not only they were contract employees and not regular employees, but also drawing pay from another office. Their pays were being drawn from Non-ADP grant and were being treated as regular employees on fixed pay. In the above situat ion. the payment of project all owance stands unauthorized and recoverable from the concerned. (Annexure-D)

Unauthorized payment of Project All owances show lack adherence to the Government rules & regulations.

The payment drawn as project allowance may please be recovered and an inquiry 111 this matter may be initiated under int imation to audit.


(O.M # 01)

4.2.2 U nauthorized re-appropriation of funds without approval of competent authority - Rs 973.891 million

As per Para - 11 ofG.F.R. Volume - I each head of a depa11ment is responsible for enforcing financial order and strict economy at every step. He is responsible for observance of all relevant fin ancia l rules and regu lat ions, both by hi s own office and by sub-ordinate di sbursing officer.

While review ing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018-19, it was observed that an amount of Rs 5406.026 million was lying as remaining balance of funds as on October 2018 in different components. The management incurred Rs 4385 .024 million out of above savi ngs/balance and re-appropriated the funds of one component to another wi thout approva l of the competent authority i.e. Project Steering Committee. Re-appropriation of funds without approval of the competent authority stands unauthorized.

Component PC- I Cumulative Balance on Expenditure Saving

Provision Expenditure Oct 18 2018-19 (Excess) A. Community Development &

1.15 1.800 9 19.952 23 1.848 2 15.433 16.4 15 Capacity Building B. lmpro,cmcnt of Irri gation &

24.9 13.500 I 21.869.046 3.044 .454 4.0 18.345 (973.89 1 J Drainage S) sll:m C. Assets Management or I PD

1,1 14 . 700 I , I 08.042 6.658 0 .1 50 6.508 Infrastructure D. Project Monitoring, Evaluation

474.700 332 .258 142.442 50.777 91.665 & Supervision of EMP · e IE. Project Management. Coord inati on and Tech. 904.300 717 .676 186.624 100.3 19 86.305 Assistance. F- Value addit ion - Construction of IO Nos. dams 1.794.000 - 1,794 .000 - 1,794 .000

To tal 30,353.000 24,946.974 5,406.026 4,385.024 1,021.002

6 1

.,

Re-appropriation of funds without approval of the competent authority reflects lack of financial control in the project.

Approval of the re-appropriation of funds from the competent authority may please be provided .


(O.M # 05) 4.2.3 Non recovery of Sales Tax on services - Rs 24.996 million

According to Sub rule 3 of rule 3 of Sales Tax special procedure (withholding) Rules, 2011 issued vide notification No. SRB 3-4/ 1/2011, dated 24111 August, 2011. A withholding Agent, having Free Tax Number (FTN) or National Tax Number (NTN) and falling under clause (a), (b) (c), (d) or (e) of Sub rule (2) of rule I, sha ll on receipt of taxable Services from unregistered Person, deduct Sales tax at the app licable rate of the value of taxable services provided or rendered to him from the payment due to service provider,

While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018- 19, it was observed that an expenditure of Rs 192.275 million was incurred on consultancy services. The consultants provided sales tax invoice showing the sales tax is exempted due to PSDP project; however, there was no PSDP allocation for this project. Therefore, this exemption was not valid for this project for this year. Thus, an amount of Rs 24.996 million stands recoverable from the concerned and government sustained loss of Rs 24.996 million. (Annexure-E)

Audit is of the view that the government suffered a huge loss owing to Rs. 24.996 million on account of Sales Tax on services.

The audit recommends that expeditious recovery may be made from the contractors and fixing of responsibility on the person(s) at fault.


(O.M # 11) 4.2.4 Unauthorized expenditure on insurance of vehicles - Rs 662,337

As per Para - 11 ofG.F.R. Volume - I each head of a department is responsible for enforcing financial order and strict economy at every step. He is responsible for observance of all relevant financial rules and regulations, both by his own office and by sub-ordinate di sbursing officer.

While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018-19, it was observed that an expenditure of Rs 662,337 was incurred on account of insurance of vehic les. The vehicles were got insured from M is Saudi Pak Insurance Co. Ltd. instead of Sindh Insurance Co. Ltd . Due to above, the expenditure stands unauthorized.(Annexure-F)

62

The insurance from M/s Saudi Pak Insurance Co. Ltd . instead of Sindh Insurance Co. Ltd . shows lack of financial controls prevailing in the project.

Insurance of vehicles from M/s Saudi Pak Insurance Co. Ltd. instead of Sindh Insurance Co. Ltd. may please be justified.


(O.M # 13) 4.2.5 Irregular expenditure on security charges - Rs 544,320

According to rule 6 (I) (i) of The Sindh Private Security Agencies (Regulation & Control) Ordinance 2000·· No licensee sha ll render any service to any Provincial Government of Federa l Government or anybody. organ ization or agency of such Government"·.

While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018-19, it was observed that expenditure of Rs 544,320 was incurred on account of security charges. The payment was made to Mis Ghazi Security Guards (Pvt.) Ltd. in di sregard of the above rule. In above circumstances, the expenditure stands irregu lar. (Annexure-G)

The above observation shows lack of financial controls prevailing in the project.

Hiring of security service in disregard of rule may please be justified.

The matter was pointed out to the Department during the month of November 20 I 9, but no reply was received.

(0.M # 14) 4.2.6 Non-submission of adjustment account - Rs 166.244 million

As per Para- 668 of Federal Treasury Rules Volume-I , states that, "advances granted under spec ial orders of the competent authority to officers/officials for depa1tmental or allied purposes may be drawn on the responsibility and receipt of the officers for whom they are sanctioned subject to adjustment by submission of detailed account supported by vouchers or by refund as may be necessary."

While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hydera bad for the year 2018-19, it was observed that an amount of Rs I 66.244 million (USO I 119.867) was paid to various Area Water Boards & Project Coordination & Monitoring Unit (PCMU) as advance, but the adjustment vouchers were not provided/available. Due to unavailability of vouchers, the advances remained un-adjusted till close of the financial year. (Annexure-H)

Non-adjustment of vouchers may please be clarified and the vouchers may be produced for audit scrutiny.

Adj ustment of advances may please be provided.

63

•


(O.M # 17)

4.2.7 Excess drawl of salary over provision in PC-I - Rs 10.535 million

As per Para - 11 ofG.F.R. Volume - I each head of a department is responsible for enforcing financial order and strict economy at every step. He is responsible for observance of all relevant financial rules and regulations, both by his own office and by sub-ordinate disbursing officer.

While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018-19, it was observed that an amount of Rs 16.572 million was paid as salary to various contract staff. However, it was noted that the payments were made in excess of the provision Rs 5.925 million in PC-I. Thus, an excess payment of Rs I 0.535 million was made for salary (The amount involved has been worked out on sample basis). (Annexure-1)

The excess amount shows lack of financial controls in H.R.

The excess payment of salaries may be stopped and excess payment may be worked out and recovered from the concerned or person(s) at fault.


(O.M # 18) 4.2.8 Unauthorized drawl of loan from Area Water Board - Rs 6.154 million

As per Para - I I of G.F.R. Volume - I each head of a department is responsible for enforcing financial order and strict economy at every step. He is responsible for observance of all relevant financial rules and regulations, both by his own office and by sub-ordinate disbursing officer.

While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018-19, it was observed that an amount of Rs 6.154 million was paid vide Cheque No. 95264780 dated 27-08-2019 to Left Bank Canal Area Water Board on account of re-payment/return of loan taken for July 2018 salary and allowances. There is no procedure/ provision for drawl of funds as loan from A WB in PC-I or in agreements.

The above observation shows poor condition of financial management prevailing in the project.

Circumstances may be clarified for drawl of loan from LBCA WB and this practice must be discouraged.


(O.M # 21)

64

4.2.9 Irregular expenditure on Rent of building- Rs 172,071

Further, according to Rule-9 of Si ndh Rental Premises Ord inance 1979, regarding limit of Fair rent (I) Where the fair rent of any premises has been fixed no further increase thereof shall be effected unless a period of three years has elapsed from the date of such fixation or commencement of this Ord inance whichever is later. (2) The increase in rent sha ll not, in any case, exceed ten per cent per annum on the existing rent.

While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 20 18-19, it was observed that an expenditure of Rs million was incurred on account of rent of office building (detail below). There was no supporting document to establish the basis of assessment of rent of the office building. The rent was required to be assessed from the building department whil e in this case, the rent was not got assessed. In the absence of assessment of rent and the documents, the expenditure on rent stands i rregu Jar.

Payee Office Period Cheque No. Gross Paid & Date rent/ Amount

month Mr. Abdul Field office 01-01-19 to 22774849

29,231 172,071 Qudoos Kalwar Ghotki 30-06-19 20/3/20 19

The above observation shows lack of controls in the proj ect.

lncurrence of expenditure on rent without supporting documents may please be justified.

The matter was pointed out to the Department during the month of November 20 I 9, but no reply was received.

(O.M # 23) 4.2.10 Unauthorized payment of communication allowance - Rs 120,000

As per Para - I I of G.F.R. Volume - I each head of a department is responsible for enforcing financ ial order and strict economy at every step. He is responsible fo r observance of all relevant financial rules and regulations, both by hi s own office and by sub-ordinate disbursing officer.

While rev iewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018- 19. it was observed that an expenditure of Rs 120,000 was incurred on account of communicat ion/Te lephone charges. Thi s all owance/facil ity was paid to the followi ng officers/offic ials. However, the same was paid without approval of the competent authority. It resu lted into unauthorized payment on account of commun ication/ telephone charges.

Sr. # Particulars Designation Rate Period Amount

I Abdul Saleem

Office Manager June 18, Oct

10,000 Laghari 2,500 I 8 to Dec I 8

65

2 Zahid Hussain June 2018 to

20,000 Abbasi

--2,500 Jan 2019

3 Jamaluddin Mangan Project Director July 18 to

60,000 5,000 June 19

4 Khalid Suleman Admin & July 18 to

30,000 Logistic Officer 2,500 June 19

Total 120,000

Unauthorized payment of communication/telephone charges show lack of financial controls prevailing in the project.

Approval of the competent authority allowing communication allowance to the above officers may please be provided .


(O.M # 25) 4.3 Asset Management

4.3.1 Misstatement in use of vehicles - Rs 11.068 million

As per Para- 11 ofG.F.R. Volume - I each head of a department is responsible for enforcing financial order and strict economy at every step. He is responsible for observance of all relevant financial rules and regulations, both by his own office and by sub-ordinate di sbursing officer.

While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018- 19, the management was asked to provide a list of vehicles showing al lotment of vehicles to the officers (with reference to the objection raised in aud it report 20 16- 17). In response, the management provided list of vehicles showing that all the vehicles are in central ized pool. However, the review of the detailed vouchers of POL and repair of vehicles revealed that the vehic les were in use of various officers, contradicting the claim of the management. The management did not disclose the user of the vehicles and intentionally hide and misstated the facts about the use of vehicles. Due to above, the expenditure on POL and repair of vehic les Rs 11.068 million and use of vehicles could not be authenticated and therefore chances of unauthorized use of vehicles and funds cannot be ruled out. (Annexure-J)

(Rs in million) Sr.# Head of A/c Expenditure

I Expenditure on POL 9.223 2 Expenditure on repair 1.845

of veh icles Total 11.068

Misstatement in use of vehicles shows irresponsible behavior of the management towards accountabi I ity.

66

Responsibility may be fixed on the person(s) at fault fo r misstating the facts regardi ng use of vehicles.


(O.M # 10) 4.4 Monitoring & Evaluation

4.4.1 Weak internal control proced ure due to not conducting PSC meeting

According to para-3 of Annexure-E of rev ised PC-I of the project, SIDA is the primary implementing agency for project implementation. SIDA have its own board also drawing non-governmental members as we ll as from the representatives of FOs, would report to the Project Steering Committee, chaired by the Additional Chief Secretary (Dev), P&D Department, government of Sindh. Further, M&E consultants are to prepare progress reports on regular basis and send to PSC through PCMU and to the World Bank. Further, as per Sr# 13 (Management structure and Man power requirement), the role of PSC has been defined as ··PSC has already been estab li shed for providing poli cy guidance and monitor the overa ll project implementation and outcome··.

While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018-19, it was observed that role of Proj ect Steering Committee is to oversee the implementation of the project. However, it was surprising to note that meeting of the PSC was last held on 25 -01-2018 and no meet ing has been held since then.

Due to not holding PSC meeting, the chances of not working of governance mechanism set out in PC-I cannot be ruled out.

Circumstances may be clarified fo r not holding PSC meeting.

The matter was pointed out to the Depa1tment during the month of November 2019, but no reply was received.

(O.M # 02)

4.4.2 Non-implementation on the clauses of agreements made between FOs & A WBs

Clause-14 of the agreements between Area Water Boards and Farmers· organizations states that the Area Water Boards shall install measuring gauges at upstream and downstream of regulators along gate open ings and ca librate the same before transfer occurs. The parties shall cert ify that the gauges are properly calibrated. The A WBs and FOs shall monitor the gauges to measure the discharged delivered at the head regulator.

While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 20 18-1 9, it was observed that the measuring gauges were not installed. Ne ither, any certi ficate was available certifying that gauges are properly ca librated nor any monitoring reports were available showing measurements of discharged/delivered at head regulator. The management could not implement the clause of

67

•

the agreements made between the Area Water Boards and Farmers' organizations. Due to above, the objectives of entering into the agreements could not be achieved.

The above shows lack of management commitment to implement the clauses of the agreements.

Implementation on the clauses of the agreements must be ensured.


(O.M # 12) 4.5 Compliance with Loan

4.5.1 Non-achieving of target of construction of F.0 offices - Rs 57.32 million

According to Table 3 of revised PC-I , construction of FOs offices were to be constructed @ Rs 57.32 million for 96 units during the financial years between 2013 to December 2017.

While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018-19, it was observed that an amount of Rs 57.32 million was provided for construction of 96 Farmer' s Organizations (FO) offices under the component A-3 in the revised PC-I. In response to the query, the management provided status of construction of FOs offices stating that the process of construction is in initial documentary stage and no physical activity has been carried out as yet without any justification. Due to above, the management could not achieve the target set out in the revised PC-I.

The above position shows commitment of the management towards achievement of project objectives.

Responsibility may be fixed on the person(s) at fault for not achieving target of construction of F.O office s.


(O.M # 03) 4.5.2 Non-achievement of PC-I target - Rs 1,794 million

As per Para - 11 ofG.F.R. Volume - I each head of a depa11ment is responsible for enforcing financial order and strict economy at every step. He is responsible for observance of all relevant financial rules and regulations, both by his own office and by sub-ordinate disbursing officer.

While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018-19, it was observed that an amount of Rs I, 794 million was provided in the revised PC-I for construction of 10 dams. However, no work was initiated and therefore, the target could not be achieved. Further, funds provided for this purpose were also used for other components without approval of the competent authority.

68

Non-achievement of PC-I target for construction of dams show lack of management's commitment towards project ' s objectives.

Responsibility may be fixed on the person(s) at fault for not achieving target of construction of dam s.


(O.M # 15) 4.6 Environment

The activities proposed and financed project investments are unlikely to have significant adverse environment impacts.

4.7 Sustainability Appendix-5 of revised PC-I stresses that improved revenue performance is essential

to the sustainabi I ity of the irrigation system. Improved collection/recovery of aabiana is most important for this system to succeed. However, no record/information was provided to assess performance in this area. Therefo re, no comments can be offered in this regard.

4.8 Overall Assessment

4.8. 1 Relevance: The project is of critical impo1tance considering the water scarcity issues and the requirement for more produce per hector with minimum water consumption.

4.8.2 Efficacy: The project is useful in the sense that it could use the irrigational skills with agricultural demands for the benefit of farmers/growers through an efficient and equitable distribution of irrigation water.

4.8.3 Efficiency: The project was time over run and extended for two years due to different admini strative issues.

4.8.4 Economy: No case of uneconomical procurement was noticed.

4.8.5 Effectiveness: Major component of project are near to completion, however, the concept of participatory Irrigation Management through social mobilization and creation of Farmers Organization remains a tall task for the project.

4.8.6 Compliance with Rules: Compliance with rules and regulations was made except deviations as pointed out in the report.

4.8. 7 Performance Rating of Project: Moderate

4.8.8 Risk Rating of Project: Medium

69

•

'V

5. CONCLUSION

We have completed our audit of the financial statements of Sindh Water Sector Improvement Program, IDA Credit No.4358 & 5556-PAKfor the year ended June 30t\ 2019. In planning and performing our audit of the financial statements of the project, we considered internal controls and other issues in order to determine various auditing procedures for the purpose of expressing our opinion on the financial statements.

During audit, we pointed out certain observations regarding organization & management, financial management, assets management, monitoring & evaluation and compliance with donor agency. The lapses on part of department indicates improper watch and absence of internal controls. The audit mainly recommends that causes of deviations from rules and procedures may be justified, recoveries as pointed out be made and the irregular expenditure may be regularized besides internal controls may also be strengthened to achieve the intended purposes.

5.1 Key issue for the future

The project Sindh Water Sector Improvement Project is going slow on its pace and has missed its targets especially over the component "Community Development and Capacity Building'· where the targets for the creation of desired number of FOs and construction of dams is yet to achieve.

The management is focused over the completion of civil work due to which other components of the project are neglected. Audit is of the opinion that low performance in one component will ultimately affect the overall performance and achievement of the project.

The lapses on the part of the department indicate improper / poor internal controls.

5.2 Recommendations

Internal controls may be strengthened to increase the performance and efficiency of the project so as to benefit the end users.

Cause of deviation from rules and regulation may be justified.

70

ACKNOWLEDGMENT

We wish to express our appreciation to the Management and staff of the project Sindh Water Sector Improvement Project Sindh - IDA-Credit No.4358 & 5556-PAK, for the assistance and cooperation extended to the auditors during this assignment.

71

ANNEXES 3

72

Annexure-A

Name of th e Remuneration I st 2nd 3rd 4th 5th Gross Months

Sr# Employee

Designation ( P.M) Increment In cre ment Increme nt Increment Increment

Sa lary July to Dec Total July-18 18

I Riaz Hussain Programmer

54.000 2.250 500 Bhutto Orficer 2.250 59.000 6 354.000

2 Kamran Khan Daya Digiti zer 24.000 1.000

25.000 6 150.000

3 Zaid Sipio

Social Organizer 54,000

2,250 2.2 50 500 59.000 6 354.000

4 Maaz Ali Effendi Env: Inspector 54.000 2.250

56.250 6 337.500

Andleeb Arteen Procurement

54.000 2,250 5 Anal yst 56,250 6 337.500

6 Anwar Ali A sstt: Dir Engr 54.000 2,250

56.250 6 337.500

Jawad Hussain Data Entry

24.000 1,000 7 Operator 25.000 6 150.000

Sarfaraz Hussa in Assi stant 18.000 750 750 750

8 Laghari 750 2 1.000 6 126.000

9 Shakeel A hmed A ss istant 18.000 750

750 750 750

750 2 1,750 6 130.500 Abdul Sattar

Driver 10 Khokar 12.000 12.000 6 72.000

Umeed Ali Watchman/Cook

11 12.000 12,000 6 72.000 Muhammad

20.000 12 Hashim Office Secretary 20.000 6 120.000

13 Muhammad Juman Office Boy 10.000

10,000 6 60.000

Total : - 408,000 14, 750 6,000 2,500 1,500 750 433,500 2,601,000

S r Na me of the Remuneration 1st 2nd 3rd 4th 5th Gross Months

#: Employee Designation

(P.M) Increment In crement Increment Increment Increment Sa lary Jan to June Total

June- 19 19

I Riaz Hussai n Programmer

54.000 2,250 500 6 Bhutto Officer 2.250 2,250 6 1,250 367.500

2 Kamran Khan Daya Digiti zer 24.000 1,000

25 ,000 6

150,000

3 Zaid Sipio

Social Organi zer 54.000

2,250 2.250 500 2.250 6 1. 250 6

367.500

I\A o'l? A J; J:'ffa.nrl; J:' n , · · ln c n ,..,. r- t r u· .:;; /1 (\(\(\ .., .., ,n h 1 4 1 1 , 1 ·1 17.Tio 1 1 1 J )K)DU 1 1 351 ,uuu r ------

Name of the Remuneration I st 2nd 3rd 4th 5th Gross Months

Sr# Employee

Designation (P.M) In crement Increment Increment Increment Increment

Sa lary July to Dec Total Julv- 18 LS

Andleeb Arfeen Procurement

54,000 2,250 6 5 Analyst 2,250 58.500 351,000

6 Anwar Ali Asstt: Dir Engr 54,000 2,250

2,250 58.500 6

351,000

Jawad Hussain Data Entry

24,000 1.000 6 7 Operator 25.000 150,000

Sarfaraz Hussain Assistant 18,000 750 750 750 750 6

8 Laghari 750 21.750 130,500

9 Shakeel A hmed Assistant 18,000 750

750 750 750

750 21.750 6

130,500 Abdul Sattar

Driver 6 10 Khokar 12,000 12.000 72,000

Umeed A li Watchman/Cook 6

11 12,000 12.000 72,000 Muhammad

20,000 6 12 Hashim Of'fice Secretary 20.000 120,000

13 Muhammad Juman Of'lice Boy 10,000

10.000 6

60,000

Total: - 408,000 14,750 12,750 2,500 6,000 1,500 445,500 2,673,000

Grand Total 5,274,000

-

Annexure-8

Sr Name of the Employee Designation Month Remuneration

Telephone I st 2nd Gross Salary

# Charges Increment Increment

I Jamaluddin Mangan Project Director .lul-18 500.000 5.000 505,000

2 Fazal Qadir Memon Legal Advi sor .lul-18 30.000 30,000

3 Kanza Aslam *Internal Auditor .lul-18 175.000 2500 8750 186,250

4 Saba Shaikh Accountant Jul-18 90.000 4500 94 ,500

5 Khalid Suleman Admin & Logistic

Jul-18 125 .000 2500 6250 Officer 133,750

6 Sajjad Ali Soomro Dy. Dir Engineerin g .lul-18 125.000 6250 131,250

7 Muhammad Ibrahim GIS Specialist Jul-18 125.000 6250 131 ,250

8 Mashooque Ali Asst: Dir Engineer .lul-18 90.000 4500 94,500

9 Syed Muhammad Ali Shah Asst: Dir Engineer .Jul-18 90.000 4500 94,500

10 Fahad Karim Narejo Asst: Dir Engineer .lul-18 90.000 4500 94,500

Total: - 1.440,000 10,000 45,500 - 1,495,500

I Jamaluddin Mangan Project Director Aug-18 500.000 5.000 505,000

2 Fazal Qadir Memon Legal Advisor Aug-18 30.000 30.000

3 * Kanza As lam *Internal Auditor Aug-18 175.000 2500 8750 186,250 4 Saba Shaikh Accountant Aug-18 90.000 4500 94,500

5 Khalid Su leman Admin & Logistic

Aug-18 125.000 2500 6250 Officer 133,750

6 Sajjad Ali Soomro Dy. Dir Engineering Aug-18 125,000 6250 131 ,250

7 Muhammad Ibrahim GIS Specialist Aug-18 125,000 6250 131,250

8 Mashooque Ali Asst: Dir Engineer Aug-18 90,000 4500 94,500

9 Syed Muhammad Ali Shah Asst: Dir Engineer Aug-18 90,000 4500 94,500

10 Fahad Karim Narejo Asst: Dir Engineer Aug-18 90,000 4500 94,500

Total : - 1,440,000 10,000 45,500 - 1,495,500 I Jamaluddin Mangan Project Director Sep-18 500,000 5,000 505,000

2 Fazal Qadir Memon Legal Advisor Sep-18 30,000 30,000

3 * Kan za Aslam *Internal Auditor Sep-18 175,000 2500 8750 186,250 4 Saba Shaikh Accountant Sep-18 90.000 4500 94.500 -

Sr . . . Telephone I st 2nd #

Name of the Employee Des1gnat1on Month Remuneration Cl 1 1

Gross Salary iarges ncrement ncrement

5 Khalid Suleman Adm ion f&fi Logistic Sep- 18 125 ,000 2500 6250 ,cer 133.750

6 SajjadA li Soomro Dy.DirEngineering Sep- 18 125.000 6250 131 ,250

7 Muhammadlbrahim GISSpecialist Sep-18 125 .000 6250 13 1.250

8 Mashooque Ali Asst: Dir Engineer Sep-18 90.000 4500 94,500

9 Syed Muhammad Ali Shah Asst: Dir Engineer Sep-18 90,000 4500 94,500

IO Fahad Karim Narejo Asst: Dir Engineer Sep-18 90,000 4500 94.500

Total : - 1,440,000 10,000 45,500 - 1,495,500

I Jamaluddin Mangan Project Director Oct-18 500.000 5.000 505.000

2 Fazal Qadir Memon Legal Advisor Oct-18 30.000 30.000

3 * KanzaAslam *Internal Auditor Oct- 18 175,000 2500 8750 111,750

4 Saba Shaikh Accountant Oct-18 90.000 4500 94,500

5 Khalid Suleman Adm ion f&fi Logistic Oct-18 125,000 2500 6250 ,cer 133,750

6 Sa_jjad Ali Soomro Dy. Dir Engineering Oct-18 125,000 6250 131 ,250

7 Muhammadlbrahim G ISSpeciali st Oct-18 125.000 6250 13 1,250

8 Mashooque Ali Asst: Dir Engineer Oct-18 90,000 4500 94,500

9 Syed Muhammad Ali Shah Asst: Dir Engineer Oct-18 90,000 4500 94,500

10 Fahad Karim Narejo Asst: Dir Engineer Oct-18 90,000 4500 94,500

Tota l : - 1,440,000 10,000 45,500 - l,421,000

1 Jamaluddin Mangan Project Director Nov- 18 500,000 5.000 505,000

2 Fazal Qadir Memon Legal Advisor Nov-18 30,000 30,000

3 Saba Shaikh Accountant Nov-18 90,000 4500 94 ,500

4 Khalid Suleman Adm ion f&fi Logistic Nov- 18 125,000 2500 6250 ,cer 133,750

5 Sa_j_jad Ali Soomro Dy. Dir Engineering Nov-18 125.000 6250 131 ,250

6 Muhammad Ibrahim GIS Specialist Nov-18 125,000 6250 131 ,250

7 Mashooque Ali Asst: Dir Engineer Nov-18 90,000 4500 94,500

8 Syed Muhammad Ali Shah Asst: Dir Engineer Nov-18 90,000 4500 94 500

j9j- Fahad Karim Narejo - I Asst: Dir Engineer I Nov-18 I 90,000 I I 4500 I I 94:500 I

. .

•




Total : - 1,265,000 7,500 36,750 - 1,309,250 I Jama luddin Mangan Pro ject Director Dec-18 500,000 5.000 505.000

2 Faza l Qadir Memon I .cgal Advisor Dec-18 30,000 30.000

3 Saba Shaikh /\ccountant Dec-18 90.000 4500 94 .500

4 Khalid Suleman /\dmin & Logistic

Dec-18 125.000 2500 6250 Officer 133. 750

5 Sa_jjad Ali Soomro D). Dir Eng ineering Dec-18 125.000 6250 13 1.250

6 Muhammad Ibrahim (,1 S Specialist Dec-18 125.000 6250 13 1.250

7 Mashooque Ali /\ ss t: Dir Engineer Dec-18 90.000 4500 94.500

8 Syed Muha mmad Ali Shah /\ ss t: Dir Engineer Dcc-18 90.000 4500 94 .500

9 Fahad Karim Narc_jo /\ sst: Dir Engineer Dcc-18 90.000 4500 94.500

Total: - 1,265,000 7,500 36,750 - 1,309,250 I .lamaluddin Mangan l'ro_jcct Director .lan-19 500.000 5.000 25,000 530.000

2 Saba Shaikh Accountant .Ian- 19 90.000 4500 4500 99.000


.lan-19 125.000 2500 6250 6250 Officer 140.000

4 Sa_jj ad Ali Soornro D). Dir Engineering Jan-19 125.000 6250 6250 137.500

5 Muhammad Ibrahim CJ!S Specialist .l an-19 125.000 6250 6250 137.500

6 Mashooquc Ali /\ ss t: Dir Engineer .lan-19 90.000 4500 4500 99.000

7 Syed Muhammad Ali Shah Asst: Dir Engineer .lan-19 90,000 4500 4500 99.000

8 Fahad Karim Narejo Asst: Dir Engineer .lan-19 90.000 4500 4500 99.000

Total: - 1,235,000 7,500 61,750 36,750 J,34 /,000

I Jamaluddin Mangan Project Director Feb-19 500.000 5.000 25 ,000 530.000

2 Saba Shaikh Accountant Feb-19 90.000 4500 4500 99.000


Feb-19 125.000 2500 6250 6250 Officer 140,000

4 Sajjad Ali Soomro Dy. Dir Engineering Fcb-19 125.000 6250 6250 137.500

5 Muhammad Ibrahim GIS Specialist Feb-19 125.000 6250 6250 137.500

6 Mashooq ue /\Ii Asst: Dir Engineer Feb- 19 90,000 4500 4500 99.000 -- . I - -· ,- I ' I 1=2J Syed Muh ammad Ali Shah /\ sst: Dir Engineer Feb-19 90.000 4500 4500 99.000




8 Fahad Karim Narejo /\sst: Dir Engineer Feb-19 90.000 4500 4500 99.000

Total: - 1,235,000 7,500 61,750 36,750 J,341,000

I Jamaluddin Mangan Project Director Mar-19 500,000 5.000 25,000 530.000

2 Saba Shaikh Accountant Mar-19 90.000 4500 4500 99.000

3 Khalid Sull:man /\dmin & Logistic

Mar-19 125.000 2500 6250 6250 Officer 140.000

4 Sajjad Ali Soomro D). Dir Engineering Mar-19 125,000 6250 6250 137.500

5 Muhammad Ibrahim G IS Specialist Mar-19 125.000 6250 6250 137.500

6 Mashooque Ali Asst: Dir Engineer Mar-19 90.000 4500 4500 99,000

7 Syed Muhammad Ali Shah Asst: Dir Engineer Mar-19 90.000 4500 4500 99,000

8 Fahad Karim Narejo Asst: Dir Engineer Mar-19 90.000 4500 4500 99.000

Total: - 1,235,000 7,500 61,750 36,750 I ,341,000

I Jamaluddin Mangan Project Director Apr-19 500.000 5.000 25,000 530.000

2 Saba Shaikh Accountant Apr-19 90.000 4500 4500 99,000

3 Khalid Sulcman Admin & Logistic

Apr-19 125 ,000 2500 6250 6250 Officer 140.000

4 Sajjad Ali Soomro D). Dir Engineering Apr-19 125.000 6250 6250 137.500

5 Muhammad Ibrahim GIS Specialist Apr-19 125,000 6250 6250 137,500

6 Mashooquc Ali Asst: Dir Engineer Apr-19 90,000 4500 4500 99,000

7 Syed Muhammad Ali Shah Asst: Dir Engineer Apr-19 90.000 4500 4500 99.000 8 Fahad Karim Narejo Asst: Dir Engipneer Apr-19 90.000 4500 4500 99,000

Total: - 1,235,000 7,500 61,750 36,750 I,341,000

I Jamaluddin Mangan Project Director May-19 500,000 5,000 25,000 530,000

2 Saba Shaikh Accountant May-19 90,000 4500 4500 99,000

3 Khalid Sulcman Admin & Logistic

May-19 125.000 2500 6250 6250 Officer 140,000

4 Sajjad Ali Soomro Dy. Dir Engineering May-19 125,000 6250 6250 137,500

5 Muhammad Ibrahim G IS Specialist May-19 125.000 6250 6250 137,500

6 Mashooquc Ali Asst: Dir Engineer May-19 90,000 4500 4500 99,000 -- - ' ' - ,-. ' 7 J Syed Muhammad Ali Shah Asst: Dir Engineer May-19 90,000 4500 ] 4500 99,000

• •



# C harges Inc rement Increment

8 Fahad Karim Narej o Asst: Dir En gincc1· May- 19 90.000 4500 4500 99,000

Total : - 1,235,000 7, 500 61,750 36,750 1,341,000

I Jamaluddin Mangan Project Director Jun-19 500.000 5.000 25.000 530,000

2 Saba Shaikh Accountant Jun-19 90.000 4500 4500 99,000

3 Khalid Su leman Admin & Logi sti c

J un-19 125.000 2500 6250 6250 Officer 140,000

4 Sajjad A li Soomro Dy. Dir Engineering Jun-19 125.000 6250 6250 137,500

5 Muhammad Ibrahim G IS Speciali st Jun-19 125.000 6250 6250 137,500

6 Mashooque Ali Asst: Dir Engineer Jun-19 90.000 4500 4500 99,000

7 Syed Muhammad Ali Shah Asst: Dir Engineer Jun-19 90.000 4500 4500 99,000

8 Fahad Karim Nare_jo Asst: Dir Engineer Jun-19 90,000 4500 4500 99,000

Total : - 1,235,000 7,500 61,750 36,750 1,341,000

Grand Total 16,572,000

- - ------- ·--· - --- ------·---

SIDA--- Internal Auditor TERMS OF REFERENCE

OBJECTIVES:

Annexure-C

The objectives of the internal audit is to: (i) appraise the overall financial management system, including internal controls, compliance with financing agreements, and procurement, accounting and human resources procedures; (ii) visit the coordinating and implementing parties to examine the documentation and other records being maintained by them to evaluate the internal control framework (iii) evaluate the overall performance (physical progress against financial progress) of the project; (iv) identify potential risk areas and mitigation of those risk areas by improving the effectiveness of valid accounting procedures The internal auditor is encouraged to express his/her professional opinion on all matters relating the objectives of the Assignment.

SCOPE OF WORKS

The internal audit will be carried out in accordance with International Standards on Auditing (ISA, issued by the International Federation of Accountants), and will include such tests and controls as the Internal Auditor considers necessary to ensure the transparency and accountability of the financial management system. In additional the internal audit of SIDA, the quarterly internal audit for the Project would cover audit from onwards. The internal audit will cover the Accounting procedures, records, books, reports and related performance of all SIDA/project-implementing parties. Specific areas of coverage of the internal audit will include the following:

a) An assessment of the adequacy of Project Financial Management Systems, including internal controls. Reviews will include aspects such as adequacy and effectiveness of accounting, documentation, records, financial and operational controls, and any need for revision; level of comp I iance with established policies, plans and procedures, reliability of accounting systems, data and financial reports; methods of remedying weak controls, verification of assets, liabilities, controls and security. An audit verification will be carried out to ensure the adequacy of inbuilt controls in the accounting system;

b) An assessment of compliance with provisions of the SIDA loan agreements especially those relating to accounting and financial matters and physical performance targets;

c) That all external funds received under the project have been used in accordance with financing agreements, with due attention to economy, efficiency and effectiveness, and only for the purposes for which the financing was provided;

d) Review the cost effectiveness of the project: That adequate records and registers (e.g. fixed assets register, etc.) are maintained regarding assets created and assets acquired by the project including details of cost identification and location of assets; and that physical verification of assets is done at least annually;

e) That expenditures charged to the project are eligible expenditures and have been correctly classified; t) That goods and services financed have been procured in accordance with the financing agreements and based on approved procurement plans; g) That all necessary supporting documents records and accounts have been kept in respect of all project activities and that clear linkages exist between the

accounting records, the general ledger, and the Project Financial Statements; -----h-}----+hut the ['egigr.ntcd ,\ccount for-the project ha~ beer. :nui~ i11 uccordunw.;.-.·ith t-hG-pr-G-¥-i-O-t-en~ cf the f:nnncing u.grccn1co-ts; ar.d pro~'~ .. •,_ __ _

procedures are followed.

• •

., .

i) That in respect of withdrawals from the IDA Credit funds made using the Interim Financial Reports (!FR) method, the expenditures were eligible for such withdrawals as per the financing agreements;

DELIVERABLES

The Internal Audit will be carried out quarterly. The internal auditor shall complete the audit and submit the report within 30 days from the end of Audit period. The internal auditor shall submit the audit repo11 directly to the SIDA Board through the Chairman (original report) with copies to Managing Director and the Project Director.

Reporting will be done in accordance with the ISA standards. This will be in the form of an Internal Audit report which will inter alia, include: a) Comments and observation on the ftnancia I management and procurement records, systems and controls that were examined during the course of the

internal audit; b) Comments and observation of on the financial management and procurement records system and controls that were examined during the course of the

internal audit. c) Deficiencies and areas of weakness in systems and controls and recommendation for their improvement; d) Compliance with covenants in the financing agreements and Government Financial Regulations and comments, if any. on internal and external matters

affecting such compliance; e) Matters that have come to the attention of the Auditor during the internal audit that might have a significant impact on project implementation; f) Status of previous audit recommendations, i.e., if necessary remedial measures have been taken by the project management; and g) Any other matter that the internal auditor considers pertinent.

The Internal Auditor will provide satisfactorily documentary evidence to support the conclusions reached .

Qualification

• B.Com with: Masters Degree (M.Com, MBA (Finance), C.A (Inter), ACMA or ACCA with 5 years relevant experience. • The working knowledge of IFRS/IAS compliance. • IT environment and MS Office shall be assigned due weightage. • Maximum age limit 40 years.

REPORTING

Administratively, the Internal Auditor shall report directly to the Managing Director.

------ --

Annexure-D

Voucher Voucher Emp Id Description Project Date No Allowance

16/08/2018 0820180023 EM P.598 Nasrullah 15,000

16/08/20 18 0820180023 0090 Qasim Panhwar 15,000

16/08/2018 0820180023 6666 Iqbal Mashori 15,000

16/08/2018 0820180023 0019 Asif Ali Talpur 39,9 16

16/08/2018 0820180023 0016 Zahid Hussain Abbasi 39,914

16/08/2018 0820180023 0076 Sadaruddin Mahar 74,084

16/08/2018 0820180023 EMP-116 Amir Bux Bullo 74,084

16/08/2018 0820180023 699 M Siddique Memon 74,084

16/08/20 18 0820180023 515 Mansoor Umer Khanzada 74,084

16/08/2018 0820180023 668 Taj Muhammad Chang 74,084

16/08/2018 0820180023 EMP-102 Asmatullah Abra 74,084

16/08/2018 0820180023 500 Sajid Hussain 74,084

16/08/2018 0820180023 666 Amber Jawad 74,084

16/08/2018 0820180023 535 Bilawal Ahmed Soho 74,084

16/08/2018 0820180023 EMP-108 Pervaiz Ahmed Shaikh 74,084

16/08/2018 0820180023 0119 Shah Nawaz Umrani 74,084

16/08/2018 0820180023 0114 Muhammad Arif Baloch 74,084

16/08/2018 0820180023 0114 Muhammad Arif Ba loch 74,084

16/08/2018 0820180023 EMP-36987 Mohsin Ali 74,084

16/08/2018 0820180023 0103 Muhammad Ghous Laghari 74,084

16/08/2018 0820180023 0110 Waqar Hussain Khokhar 74,084

16/08/2018 0820180023 534 Masroor Ahmed Shahwani 74, 118

16/08/2018 0820180023 0106 Perveiz Ahmed Bhambhan 74,084

16/08/2018 0820180023 AMT 10 Fahad Zahid Bhurgari 74,032

16/08/2018 0820180023 1001 Muhammad Kamil Abbasi 97,915

16/08/2018 0820180023 0061 Gui Muhammad Jiskani 97,586

16/08/2018 0820180023 93999 Ali Abbas Jakhrani 97,620 16/D R/?01 R OR?OlROO?l 10?4

1 Khurram A7i7 ~h ~i}..h_ 07 f;?l

- ---

..


27/08/2018 0820180039 668 Taj Muhammad Chang 74,084

27/08/2018 0820180039 EMP-102 Asmatullah Abro 74,084

27/08/2018 0820180039 510 Ali Akbar Bugti 74,084

27/08/2018 0820180039 666 Amber Jawad 74,084

27/08/2018 0820180039 535 Bilawal Ahmed Soho 74,084

27/08/2018 0820180039 EMP-108 Pervaiz Ahmed Shaikh 74,084

27/08/2018 0820180039 0119 Shah Nawaz Umrani 74,084

27/08/2018 0820180039 0114 Muhammad Arif Baloch 74,084

27/08/2018 0820180039 0105 Mohsin Ali Memon 74,084

27/08/2018 0820180039 0103 Muhammad Ghous Laghari 74,084

27/08/2018 0820180039 0110 Waqar Hussain Khokhar 74,084

27/08/2018 0820180039 534 Masroor Ahmed Shahwani 74, 118

27/08/2018 0820180039 0106 Perveiz Ahmed Bhambhan 74,084

27/08/2018 0820180039 AMT 10 Fahad Zahid Bhurgari 74,032

27/08/2018 0820180039 1001 Muhammad Kami! Abbasi 97,915

27/08/2018 0820180039 EMP-115 Shakila Leghari 97,915

27/08/2018 0820180039 EMP-214 Muhammad Ameen 97,915

27/08/2018 0820180039 0061 Gui Muhammad Jiskani 97,586

27/08/2018 0820180039 93999 Ali Abbas Jakhrani 97,620

27/08/2018 0820180039 1024 Khurram Aziz Shaikh 97,623

27/08/2018 0820180039 1025 Hizbullah Mangrio 97,586

27/08/2018 0820180039 0122 Aftab Ahmed Memon 97,586

27/08/2018 0820180039 EMP-110 Abdul Rashid Mahar 97,620

27/08/2018 0820180039 0150 Zareen Ansari 97,586

27/08/2018 0820180039 0010 Nauman Rashid 97,586

27/08/2018 0820180039 SDS 10 Farzana Abbasi 166,141

27/08/2018 0820180039 0011 Jai Ram Motwani 188,561

27/08/2018 0820180039 93995 Naeem. A. Memon 188,406

27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 1,832 - I 27/0~8/2018 I 0820180040 l O I 045 J Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 168]


16/08/2018 0820180023 1025 Hizbullah Mangrio 97,586

16/08/2018 0820180023 0122 A ftab Ahmed Memon 97,586

16/08/2018 0820180023 EMP-110 Abdul Rashid Mahar 97,620

16/08/20 18 0820180023 0150 Zareen Ansari 97,586

16/08/20 18 0820180023 0010 Nauman Rashid 97,586

16/08/2018 0820180023 sos 10 Farzana Abbasi 166, 141 16/08/2018 0820180023 0011 Jai Ram Motwani 188,561

16/08/2018 0820180023 93995 Naeem. A. Memon 188,406 --

16/08/20 18 0820180024 59879 Amjad Hussain Tunio 39,916

16/08/2018 0820180024 59786 Atif Ghafoor 74,084

16/08/2018 0820180024 0152 Rizwan Ali 74,084

16/08/2018 0820180024 59877 Kausar Mangi 74,084

16/08/2018 0820180024 0914 Abdul Wasay Shaikh 74,084

16/08/2018 0820180024 98626 Mohammad Amin Dasti 97,915

16/08/2018 0820180024 EMP-115 Shakila Leghari 97,915

27/08/2018 0820180039 EMP.598 Nasrullah 15,000

27/08/2018 0820180039 0090 Qasim Panhwar 15,000

27/08/2018 0820180039 6666 Iqbal Mashori 15,000

27/08/2018 0820180039 59879 Amjad Hussain Tunio 39,916

27/08/2018 0820180039 0019 Asif Ali Talpur 39,916

27/08/2018 0820180039 0016 Zahid Hussain Abbasi 39,914

27/08/2018 0820180039 59786 Atif Ghafoor 74,084

27/08/2018 0820180039 0152 Rizwan Ali 74,084

27/08/2018 0820180039 59877 Kausar Mangi 74,084

27/08/2018 0820180039 698 Abdul Haq Lakho 74,084

27/08/2018 0820180039 698 Abdul Haq Lakho 74,084

27/08/2018 0820180039 EMP-109 Saddaruddin Mahar 74,084

27/08/2018 0820180039 EMP-116 Amir Bux Bullo 74,084

27/08/20 18 0820180039 699 M Siddique Memon 74,084 -------

I 27/08/2018 I 0820180039 I 515 J Mansoor Umer Khanzada 74,084 J -·-----


27/08/2018 0820180040 01045 Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 4,828 27/08/2018 0820180040 01045 Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 4,828 27/08/2018 0820180040 01045 Deputy Commi ss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 4,760 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 4,828 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 4,828

27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 17,718


27/08/2018 0820180040 01045 Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 23, 188 03/ 10/2018 1020180002 EMP-115 Shakila Leghari 97,915

03/ 10/2018 1020180002 EMP.598 Nasrullah 15,000

03/ 10/2018 1020180002 0090 Qasim Panhwar 15,000 03/ 10/2018 1020180002 6666 Iqbal Mashori 15,000 03/ 10/2018 1020180002 0019 Asif Ali Talpur 39,916 03/ 10/2018 1020180002 0016 Zahid Hussain Abbasi 39,914

03/ 10/2018 1020180002 698 Abdul Haq Lakho 74,084 03/ 10/2018 1020180002 0076 Sadaruddin Mahar 74,084

03/10/2018 1020180002 EMP-116 Amir Bux Bullo 74,084 03/ 10/2018 1020180002 699 M Siddique Memon 74,084

03/ 10/2018 1020180002 668 Taj Muhammad Chang 74,084

03/ 10/2018 1020180002 515 Mansoor Umer Khanzada 74,084 03/ 10/2018 1020180002 EMP-102 Asmatullah Abra 74,084

03/ 10/2018 1020180002 510 Ali Akbar Bugti 74,084

03/ 10/2018 1020180002 666 Amber Jawad 74,084

03/ 10/2018 1020180002 535 Bilawal Ahmed Soho 74,084

03/ 10/2018 1020180002 EMP-108 Pervaiz Ahmed Shaikh 74,084 03/10/2018 1020180002 0119 Shah Nawaz Umrani 74,084 03/ 10/2018 1020180002 0114 Muhammad Arif Ba loch 74,084 03/ 10/2018 1020180002 0105 Mohsin Ali Memon 74,084 03/ 10/2018 1020180002 0103 Muhammad Ghous Laghari 74,084

fo3 / 10/2018 I I 020180002 J 0 I IO j Waqar Hussain Khokhar 74,084 j


27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 168 27/08/20 I 8 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 168

27/08/2018 0820 180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 334

27/08/20 I 8 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 334



27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 172

27/08/2018 0820180040 01045 Deputy Comm issioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 1,832


27/08/20 I 8 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 1,832















27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 4,170 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 4,170 27/08/2018 0820180040 0552 MIS Muhammad Ali Furniture House 4,170 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 4,828 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 4,761

-[27/08/2018 J 0820180040 J O I 045 I Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 4,754 j -

..

..


03/10/20 18 1020 180005 0 1045 Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 9 16 03/ 10/2018 1020 180005 0 1045 Deputy Com miss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 9 16 03/ 10/2018 1020 180005 0 1045 Deputy Commiss ioner-Ir, Un it 2, Withholding Zone, Rto, Hyd 9 16 03/ 10/2018 1020 180005 0 1045 Deputy Commiss ioner-Ir, Un it 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020 180005 01045 Deputy Commiss ioner-Ir, Un it 2, Withholding Zone, Rto, Hyd 916 03/10/2018 1020180005 01045 Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholdi.ng Zone, Rto, Hyd 916 03/ 10/20 18 1020 180005 01045 Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020 180005 01045 Deputy Com miss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/20 18 1020 180005 01045 Deputy Commiss ioner-Ir, Un it 2, Withholding Zone, Rto, Hyd 916 03/10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 882 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 968 03/10/2018 1020180005 01045 Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,085 03/ 10/2018 1020 180005 0 1045 Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,085 03/10/2018 1020 180005 0 1045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,085

03/ 10/20 18 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,414

03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,380 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,377 03/10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,414 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,414

03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,380 03/10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,414 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,414 03/ 10/2018 1020180005 01045 Deputy Com miss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 8,859 03/ 10/2018 1020180005 01045 Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 11 ,439

f 03/ 10/20 18 I I020180005 I 01045 J Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 11 ,594)

Voucher Voucher Emp Cd Description Project Date No Allowance

03/ 10/2018 1020180002 534 Masroor Ahmed Shahwani 74, 118 03/ 10/2018 1020180002 0106 Perveiz Ahmed Bhambhan 74,084 03/ 10/2018 1020180002 AMT 10 Fahad Zahid Bhurgari 74,032 03/ 10/2018 1020180002 1001 Muhammad Kamil Abbasi 97,915 03/ 10/2018 1020180002 0061 Gui Muhammad Jiskani 97,586 03/ 10/2018 1020180002 93999 Ali Abbas Jakhrani 97,620 03/ 10/2018 1020180002 1024 Khurram Aziz Shaikh 97,623

03/ 10/2018 1020180002 1025 Hizbullah Mangrio 97,586 03/ 10/2018 1020180002 0122 Aftab Ahmed Memon 97,586 03/ 10/20 18 1020180002 EMP-110 Abdul Rashid Mahar 97,620 03/ 10/2018 1020180002 0150 Zareen Ansari 97,586 03/ 10/2018 1020180002 0010 Nauman Rashid 97,586 03/ 10/2018 1020180002 SDS 10 Farzana Abbasi 166, 141 03/ I 0/2018 1020180002 0011 Jai Ram Motwani 188,561 03/ 10/2018 1020180002 93995 Naeem. A. Memon 188,406 03/ 10/2018 1020180003 59879 Amjad Hussain Tunio 39,916 03/ 10/2018 1020180003 59786 Atif Ghafoor 74,084 03 / 10/2018 1020180003 0152 Rizwan Ali 74,084

03/ 10/2018 1020180003 59877 Kausar Mangi 74,084

03/ 10/2018 1020180003 0914 Abdu l Wasay Shaikh 74,084 03/ 10/2018 1020180003 98626 Mohammad Amin Dasti 31304-9495228- 1 97,915 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 86 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 86 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916

I 03/ 10/2018 r 1020180005 / 0 I 045 I Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 J

Voucher Voucher Emp Id Date No

01 / 11 /2018 1120180141 1024 0I/I1 /2018 1120180141 1025

01 / 11 /2018 1120180141 0122

01 / 11 /2018 1120180141 0116

01/11 /2018 1120180141 93995

01/11 /2018 1120180141 0150

01 / 11 /2018 1120180141 0010

01 / 11 /2018 1120180141 sos 10 01 / 11 /2018 1120180141 0011

0 I / 11 /2018 1120180142 0918 0 I / 11 /2018 1120180142 59786

01 / 11 /2018 1120180142 0152

01 /1 1/2018 1120180142 59877

01 / 11 /2018 1120180142 0914

01 / 11 /2018 1120180142 EMP-214

26/ 11 /2018 1120180167 0119

26/ 11 /2018 I 120180167 666

26/ 11 /2018 1120180167 535

26/ 11 /2018 1120180167 0114

26/ 11 /2018 1120180167 0105

26/ 11 /2018 1120180167 0103

26/ 11 /2018 1120180167 534

26/ 11 /2018 I 120180167 EMP.598

26/ 11 /2018 1120180167 0090

26/ 11 /2018 1120180167 6666

26/ 11 /2018 1120180167 0016

26/ 11 /2018 I 120180167 0019

26/ 11 /2018 1120180167 0106

26/ 11 /2018 1120180167 515

J 26hl /2018 J 1120180167 j 668

Description

Khurram Aziz Shaikh Hizbullah Mangrio Aftab Ahmed Memon

Abdul Rasheed Mahar Naeem. A. Memon

Zareen Ansari

Nauman Rashid

Farzana Abbasi

Jai Ram Motwani

Amjad Hussain

Atif Ghafoor Rizwan Ali

Kausar Mangi

Abdul Wasay Shaikh

Muhammad Ameen

Shah Nawaz Umrani

Amber Jawad

Bilawal Ahmed Soho

Muhammad Arif Ba loch

Mohsin Ali Memon

Muhammad Ghous Laghari

Masroor Ahmed Shahwani

Nasrullah

Qasim Panhwar

Iqbal Mashori

Zahid Hussain Abbasi Asif Ali Talpur Perveiz Ahmed Bhambhan Mansoor Umer Khanzada

I Taj Muhammad Chang

Project Allowance

97,623 97,586

97,586 97,620

188,406

97,586 97,586

166, 141

188,561

39,916

74,084

74,084 74,084

74,084

97,915 74,027

74,027 74,027

74,027

74,027

74,027

73,530

15,000

15,000

15,000

39,894 39,921

74,027 74,027 74,027 j

•

,.

- ·-----, I


03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 167 01 / 11 /2018 1120180126 01045 Deputy Commissioner-Ir. Unit 2, Withholding Zone, Rto, Hyd 78,694

01 / 11 /2018 1120180141 0090 Qasim Panhwar 15,000

0I / 11 /2018 1120180141 EMP.598 Nasrullah 15,000

01 / 11 /2018 1120180141 6666 Iqbal Mashori 15,000

01 / 11 /2018 1120180141 0019 Asif Ali Talpur 39,916

01 / 11 /2018 1120180141 0016 Zahid Hussain Abbasi 39,914

01 / 11 /2018 1120180141 698 Abdul Haq Lakho 74,084

01 / 11 /2018 1120180141 0076 Sadaruddin Mahar 74,084

01 / 11 /2018 1120180141 EMP-116 Amir Bux Bullo 74,084

01 / 11 /2018 1120180141 699 M Siddique Memon 74,084

0I / 11 /2018 1120180141 515 Mansoor Umer Khanzada 74,084

0 I /11 /2018 1120180141 668 Taj Muhammad Chang 74,084

01 / 11 /2018 1120180141 EMP-102 Asmatullah Abro 74,084

01 / 11 /2018 I 120180141 510 Ali Akbar Bugti 74,084

0 I I I I /2018 1120180141 666 Amber Jawad 74,084

01 / 11 /2018 1120180141 535 Bilawal Ahmed Soho 74,084

0 I /11 /2018 1120180141 EMP-108 Pervaiz Ahmed Shaikh 74,084

01 / 11 /2018 1120180141 000021 Shahzad Saleem 74,084

01 / 11 /2018 1120180141 0114 Muhammad Arif Ba loch 74,084

01 / 11 /2018 1120180141 0105 Mohsin Ali Memon 74,084

01 / 11 /2018 1120180141 0103 Muhammad Ghous Laghari 74,084

01 / 11 /2018 1120180141 0110 Waqar Hussain Khokhar 74,084

01 / 11 /2018 1120180141 534 Masroor Ahmed Shahwani 74.118

01 / 11 /2018 1120180141 0106 Perveiz Ahmed Bhambhan 74,084

01 / 11 /2018 1120180141 AMT 10 Fahad Zahid Bhurgari 74,032

0I / 11 /2018 I 120180141 1001 Muhammad Kamil Abbasi 97,915

01 / 11 /2018 1120180141 EMP-115 Shakila Leghari 97,915

01 / 11 /2018 1120180141 0061 Gui Muhammad Jiskani 97,586 - -----

I Ol / l l /2018 I 1120180141 I 93999 [ Ali Abbas Jakhrani 97,620 j

. .

>


19/ 12/2018 1220180215 666 Amber Jaw

Auditor General of Pakistan - World Bank · 2020. 9. 1. · DEPARTMENT OF THE AUDITOR GENERAL OF...

Documents

Transcript of Auditor General of Pakistan - World Bank · 2020. 9. 1. · DEPARTMENT OF THE AUDITOR GENERAL OF...