specified training program for the Drawing & Disbursing Officer (DDO) is based on the bottlenecks...

www.gpp.org.pk

Preface

Organizations thrive on the strength of their Human Resource. Those countries, investing in Human Resource, develop faster in all spheres of life. The best investment is in Human Capital and it needs continuous up-gradation.

The GPP aims at improving governance through better delivery of service. Public Finance Management (PFM) is very vital area as entire budget effectiveness is dependent on sound PFM. Drawing & Disbursing Officers (DDOs) in all administrative departments play a key role in formulation and execution of budget at grass root level. Unless these officials are trained in their field of operations; budget initiation, formulation and execution will continue facing impediment.

Keeping in view the above factor, GPP Balochistan launched a training program for DDOs of various administrative departments, attached departments and field offices. The aim is to polish their skills in PFM as a whole covering areas of Procurement, Budget Formulation, Pension & GP Fund calculation and Project Management.

This training is composed of lecture discussion and hands on workshops, practical exercises are important for better understanding because this will reduce dependence of DDO on junior level officers.

Hopefully this initiative go a long way in improving the capacity of these operational level officers and it will help improve delivery of service at ground level.

Message from

Mr. Noor-Ul-Haq BalochSecretary Finance – Government of Balochistan

Investment in human resource towards their capacity building has lasting effects in enhancing service delivery. Governance & Policy Project (GPP) Balochistan; aimed at supporting the reforms agenda in Balochistan province through righteous interventions in the areas of Public Finance Management (PFM) and Public Investment Management (PIM) is endeavoring its efforts towards progression of the government workforce. Under GPP Balochistan a number of training ventures were initiated for different levels of government staff varying from shorter, medium to longer run in acquiring basic working knowledge in their respective areas and programs leading to Certification and Advance Diploma in the areas of PFM, Procurement Management, Project Management, Monitoring & Evaluation and Leadership courses. The high level delivery of certification program in PFM has been initiated through pilot batch of Professional Accreditation Program (PAP). http://gpp.org.pk/blog/

The initiative taken up by GPP Balochistan, on call of Finance Department through a specified training program for the Drawing & Disbursing Officer (DDO) is based on the bottlenecks faced by them in performing their day to day operations, besides the new laws and regulations being enforced recently. This Program has been designed in a focused approach in tracking all relevant topics including DDO roles & responsibilities, Pension & GP Fund, Budget preparation & execution, audit, taxes & receipts, Service Tribunal Act, BEEDA Act, GFRs & Treasury Rules and Project Cycle (PC-I to PC-V). All the topics have been designed from practical aspects including calculation and case scenarios to assist the participants with hands on training and equip them with learned techniques while developing their interpersonal and communications skills through a blended approach.

The sessions are supported through audio-visual displays coupled by source material in the form of this concise booklet to help the participants for longer periods. The DDO training sessions have also been scheduled with a balanced planning whereby male and female DDO are equally considered to receive the requisite training.

I wish all the participants a successful career ahead and their meaningful contribution

in the development and prosperity of Balochistan.

ContentsTraining of Government of Balochistan’s D.D.Os (GPP) .....................1

Civil Servants Act 1974 ................................................................................8

BEEDA 2012 ..................................................................................................24

Proceeding and its Typology ...................................................................46

Service Tribunal Act 1973/74 ...................................................................49

Balochistan Public Procurement Rules .................................................54

Treasury Rules Of The Federal Government .......................................61

General Provident Fund (G. P. F) .......................................................90

DDO Training Rules & Regulations, Budget Making

Process and Chart of Accounts ................................................................98

Duties and Responsibilities of DDO ......................................................115

AUDIT ...........................................................................................................132

Mandate of the Auditor General and The Audit Cycle .....................139

Audit Objectives and Scope ....................................................................146

Determining Materiality ..........................................................................154

Audit Evidence ...........................................................................................159

Provincial Receipts ...................................................................................167

Project Preparation PC-1 .......................................................................172

Proforma ......................................................................................................187

1

Training of Government of Balochistan’s D.D.Os (GPP)


2

Governance & Policy Project Balochistan

An Overview

Training of Government of

Balochistan’s D.D.Os (GPP)

of PublicFinancial

Management

3


What are Finances1. A branch of economics concerned with resource allocation as well as

resource management, acquisition and investment. Simply, finance deals with matters related to money and the markets.

2. To raise money through the issuance and sale of debt and/or equity.

What are Finances• The study of government finance. This includes spending by public bodies,

taxation, incomes from government properties, and debt; and

• “Public finance” (government finance) is the field of economics that deals with budgeting the revenues and expenditures of a public sector entity, usually government.

Public Finance Management• Public Finance lies on the border line between Economics and Politics and

signifies the income and expenditure of Public Authorities and adjustment of one with the other.

• It is management of Public Funds raised through taxes and other means for overall benefit of contributors/stake holders.

Areas covered in Public Finance

• Public Finance Management covers• Preparation of annual budget

• Drawl of money and its timely accounting

• Receipt and disbursal of government money

• Receipt and upkeep of stores

• Reconciliation of income and expenditure

• Control over expenditure

• Negotiating and executing contracts

4


Drawl &

Accounting Of Money

Budget Preparation

Reconciliation Of

Income & Expenditure

Receipt &

Disbursement Of

Money

Receipt &

Upkeep Of Stores

Control Over

Expenditure Negotiation &

Execution of Contracts

Basics of Budgeting

• What is the process and when does it start?

• What is expected of us in Budgeting process

• What pitfalls to be avoided.

• Who can draw the money from government treasury?

• When money is to be drawn?

• How can money be accounted for and how?

• What precautions are needed?

5


Purchase and upkeep of stores?

Basics?

Control on Expenditure does not mean saving money. Money is spent for the purpose it was sanctioned. The expenditure is evenly balanced over the year.

Cash Book and proper timely accounting is ensured by the DDO

Periodical check is needed to ensure timely and correct booking of expenditure.

You do not get what you deserve,

You get what you negotiate for yourself Our inability to negotiate cost us heavily.

Basic knowledge of negotiation is always cost effective

6


Public Income

Gratuitous Income

Contractual Income Compulsory revenue

Gratuitous Income

Contractual Income

Compulsory Revenues

Taxes ( Direct&Indirect)

Public Property & Industry

Gifts, Donations & Grants

Duties &

Responsibilities Of

PAO

Monitoring &

Execution Of

Budget

Complete Accounting of

Income & Expenditure

Canons Of

Financial Propriety

Are Observed

Expenditure Complies

Rules &

Regulations

Ensures Availability of

Funds

Expenditure is for

Sanctioned purpose

Responsible For

Financial Discipline/Controls

Accountable To

PAC

7


Accountant General Pakistan Revenues

Finance Division

Principal Acct: Officer

Field Offices

FBR P&D Div:

CAD

F. Dept

Accountant General

NBP, H. Office

NBP, Branch

Treasury Office

District Office Adm: Department

8

Presentation on

Civil Servants Act 1974

9


Objectives To facilitate you in term of understanding the provisions of civil services law

• Important definitions

• Terms and conditions.

• Tenure of office of civil servants.

• Appointments.

• Probation.

• Confirmation.

• Seniority.

• Promotion.

• Posting and transfer. etc

PreambleWHEREAS it is expedient to regulate by law,

the appointment of persons to, and

the terms and conditions of service of persons in,

the service of Balochistan and

to provide for matters connected therewith or ancillary

thereto;

It is hereby enacted as follows

Section 01• Short TitleThis Act may be called the Balochistan Civil Servants Act, 1974.

• ApplicationIt applies to all civil servants wherever they may be.

10


• CommencementIt shall be deemed to have come into force from the 12th March, 1974.

• Definitions (1) In this Act unless there is anything repugnant in the subject or context:-

(a) “adhoc appointment” means appointment of duly qualified person made otherwise than in accordance with the prescribed method of recruitment, pending recruitment in accordance with such method:

(b) “civil servant” means a person who is a member of a civil service of the Province of Balochistan or who holds a civil post in connection with the affairs of the Province,

but does not include:-

a person who is on deputation to the Province of Balochistan from the Federation or from any Province or other authority; or

(b) “civil servant”

but does not include:-

(ii) a person who is employed on contract, or on work charged basis, or who is paid from contingencies; or

(iii) a person who is a ‘worker’ or ‘workman’

as defined in the Factories Act, 1934 (XXV of 1934) or the Workman’s Compensation Act, 1923 (VIII of l923);

(c) “initial appointment” means appointment made otherwise than by promotion or transfer;

(d) “pay” means the amount drawn monthly by a civil servant as pay, and includes technical pay, special pay, personal pay and any other emoluments declared by prescribed authority to be pay;

(e) “permanent post” means a post sanctioned without limit of time;

(f) “prescribed” means prescribed by rules;

(g) “Rules” ‘means rules made or deemed to have been made under this Act;

(h) “Selection Authority”

11


means the Balochistan Public Service Commission, a Departmental Selection Board,

Departmental Selection Committee or body on the recommendation of, or in consultation with which any appointment or promotion, as may be prescribed, is made;

(i) “Temporary Post” means a post other than a permanent post.

(2) For the purpose of this Act an appointment, whether by promotion or otherwise, shall be deemed to have been made on regular basis if it is made in the prescribed manner.

Section 3 Terms and Conditions.

The terms and conditions of service of a civil servant shall be as provided in this Act and the rules.

Section 4 Tenure of office of civil servants.

Every civil servant shall hold office during the pleasure of the Government of Balochistan.

Section 5 Appointments.Appointments to the Balochistan Service or to a civil service of the Province of Balochistan or to a civil post in connection with the affairs of the Province of Balochistan shall be made in the prescribed manner by the Government of Balochistan or by a person authorised by it in that behalf.

12


Section 5A Absorption(1) The Provincial Government may absorb a Federal Civil Servant of a devolved Ministry or Division of Federal Government, or an attached department or subordinate office of such devolved Ministry or Division situated in Balochistan, who was transferred by Federal Government to the Province of Balochistan, in consequences of the devolution of functions pursuant to the Constitution (Eighteenth Amendment) Act, 2010(Act No. X of 2010);

Absorption.and thereby he shall become a civil servant of Province of Balochistan under this Act, and on such absorption his terms and conditions of service as were applicable to them before such absorption shall not be less favourable to him than to which other civil servants of Government of Balochistan have under this Act.

(2) Notwithstanding anything containedHereinabove sub-section (1), the seniority of a civil servant absorbed by virtue of subsection (1) shall be determined by the concerned administrative department/office of the Government of Balochistan, in accordance with the rules as prescribed under this Act.

(3) A Federal Civil Servant absorbed in any department or office of the Government of Balochistan, pursuant to subsection (1) and (2) above, may be appointed against a post of equivalent grade in that department or office available in the department or office for initial recruitment;

(4) In case any difficulty arises in absorption of the Federal Civil Servants due to non-availability of a post with similar designation or grade in a department or office on which a Federal Civil Servant had a lien before absorption, the Government of Balochistan may create any number of equivalent posts with the same designation and grade against which the Federal Civil Servant had maintained a lien in the Federal Government, as it may deem fit.

13


Section 6Probation.(1) An initial appointment to a service or post referred to in section 5, not being an adhoc appointment, shall be on probation as may be prescribed.

(2) Any appointment of a civil servant by promotion or transfer to a service or post may also be made on probation as may be prescribed.

(3) Where, in respect of any service or post, the satisfactory completion of probation includes the passing of a prescribed examination,, test or course or successful completion of any training, a person appointed on probation to such service or post who, before the expiry of the original or extended period of his probation, has failed to pass such examination or test or to successfully complete course or the training shall, except as may be prescribed otherwise:-

(a) if he was appointed to such service or post by initial recruitment, be discharged ; or

(b) if he was appointed to such service or post by promotion or transfer, be reverted to the service or post from which he was promoted or transferred and against which he holds a lien or, if there be no such service or post, be discharged:

Provided that, in the case of initial appointment to a service or post, a civil servant shall not be deemed to have completed his period of probation satisfactorily until his character and antecedents have been verified as satisfactory in the opinion of the appointing authority.

Section 7Confirmation.(1) A person appointed on probation shall, on satisfactory completion of his probation, be eligible for confirmation in a service or, as the case may be, a post as may be prescribed

(2) A civil servant promoted to a post on regular basis shall be eligible for confirmation after rendering satisfactory service for the period prescribed for confirmation therein.

14


Confirmation.(3) There shall be no confirmation against any temporary post.

(4) A civil servant who, during the period of his service, was eligible to be confirmed in any service or against any post retires from service before being confirmed shall not, merely by reason of such retirement, be refused confirmation in such service or post or any benefits accruing therefrom.

(5) Confirmation of a civil servant in a service or post shall take effect from the date of occurrence of permanent vacancy in that service or post or from the date of continuous officiation, in such service or post, whichever is later.

Section 8 Seniority.(1) For proper administration of a service, cadre or 5[post], the appointing authority shall cause a seniority list of the members for the time being of such service cadre or to be prepared, but nothing therein contained shall be construed to confer any vested right to a particular seniority in such service, cadre or 4[post] as the case may be.

Seniority.(2) Subject to the provisions of sub-section (1), the seniority of a civil servant shall be reckoned in relation to other civil servants belonging to the same 6[service or cadre], whether serving in the same department or office or not, as may be prescribed.

(3) Seniority on initial appointment to a service, 7[cadre] or post shall be determined as may be prescribed. Seniority in the post, service or cadre to which a civil servant is promoted shall take effect from the date of regular appointment to that post: Provided that civil servants who are selected for promotion to a higher post in one batch shall on their promotion to the higher post, retain their seniority as in the lower post.

15


Section 9Promotion.(1) A civil servant possessing such minimum qualifications as may be prescribed shall be eligible for promotion to a 9[higher] post for the time being reserved under the rules for departmental promotion in 10[********] the service or cadre to which he belongs.

(2) A post referred to in sub-section (1) may either be a selection post or a non-selection post to which promotion shall be made as may be prescribed:-

(a) in the case of a selection post on the basis of selection on seniority-cum- merit; and

(b) in the case of a non-selection post, on the basis of seniority-cum- fitness.

Section 10Posting and transferEvery civil servant shall be liable to serve any where within or outside the Province of Balochistan in any post under the Federal Government, or any Provincial Government or local authority, or a corporation or body set up or established by any such Government:

Provided that nothing contained in this section shall apply to a civil servant recruited specifically to serve in a particular area or region:

Provided further that, where a civil servant is required to serve in a post outside his service or cadre, his terms and conditions of service as to his pay shall not be less favorable than those to which he would have been entitled if he had not been so required to serve.

Section 11Termination of service.(1) The service of a civil servant may be terminated after expiry of one month’s notice served on him for the purpose of payment of one month’s salary in lieu of such notice:-

16


(i) during the initial or extended period of his probation:

Provided that, where such civil servant is appointed by promotion on probation or, as the case may be is transferred from one service, cadre or post to another service, cadre or post, his service shall not be so terminated so long as he holds a lien against his former post in such 10[service] or cadre, but he shall be reverted to his former service, cadre or post, as the case may be;

(ii) on the expiry of the initial or extended period of his employment; or

(iii) if the appointment is made adhoc terminable on the appointment of a person on the recommendation of the selection authority, on the appointment of such person.,

(2) Where, on the abolition of a post or reduction in the number of posts in a cadre or 10[service], the services of a civil servant are required to be terminated, the person whose services are terminated shall ordinarily be the one who is the most junior in such cadre or 10[service].

(3) Notwithstanding the provisions of sub-section (1), but subject to the provisions of subsection

(2), the service of a civil servant in temporary employment or appointed adhoc shall be liable to termination on fourteen days notice or pay in lieu thereof.

Section 11 A Absorption of Civil Servants rendered surplus:-Notwithstanding anything contained in this Act, the rules, agreement, contract or the terms and conditions of service, a civil servant who is rendered surplus as a result of re-organization or abolition of a department, office or abolition of a post in pursuance of any Government decision may be appointed to a post, carrying basic pay scale equal to the post held by him before such appointment, if he possesses the qualifications and fulfills other conditions applicable to that post:

Absorption of Civil Servants rendered surplus:-Provided that where no equivalent post is available he may be offered a lower post in such manner, and subject to such conditions, as may be prescribed and where such civil servant is appointed to a lower post the pay being drawn by

17


him in the higher post immediately preceding his appointment to lower post shall remain protected.]

Section 11 B (1) Where it is brought to the notice of the appointing authority that appointment of a person to a civil post was made without observing the prescribed procedure or without fulfilling the prescribed qualification, experience and age limit, it may send a reference to the Balochistan Public Service Commission for determination whether he is fit to held the post to which he was appointed and, if not, whether he is fit to hold any other post compatible with his qualification and experience.

(2) On receipt of the advice of the Balochistan Public Service Commission on a reference made under sub section (1), the appointing authority may pass such order of appointment or termination of services as may be considered by it to be just and equitable.

Provided that if it is proposed to pass order of termination of services in the light of the advice of the Commission, a reasonable opportunity of showing cause against the order of termination, shall be provided.

Section 12 Reversion to a lower postA civil servant appointed to a higher post, before the first day of July, 1983; to a higher post] adhoc or on temporary or officiating basis shall be liable to reversion to his lower post 16[*******] without notice.

Section 13Retirement from service.(1) A civil servant shall retire from service:-

(i) On such date after he has completed 19[twenty] years of service qualifying for pension or other retirement benefits as the competent authority may, in public, interest, direct: or (ii) Where no direction is given under clause (i), on the completion of the sixtieth year of his age.]

18


Retirement from service.(2) No directions under clause (i) of sub-section (1) shall be made until the civil servant has been informed in writing of the grounds on which is proposed to make the direction, and has been given a reasonably opportunity of showing cause against the said direction.

Explanation: In this Section ‘’Competent Authority” means the appointing authority prescribed in Rule 4 of the Balochistan Civil Servants (Appointment, Promotion and Transfer) Rules, 1979.

Section 14 Employment after retirement.(1) A retired civil servant shall not ordinarily be after retirement re-employed under the Balochistan Government, unless such reemployment is necessary in the public interest and is made with the prior approval of the authority next above the appointing authority:

Provided that, where the appointing authority is the Government, such re-employment may be ordered with the approval of the Government.

Employment after retirement.(2) Subject to the provisions of sub-section (1) of section 3 of the Ex-Government Servants (Employment with Foreign Governments)(Prohibition) Act, 1966 (XII of 1966), a civil servant may, during leave preparatory to retirement, or after retirement from Government service, seek any private employment:

Provided that, where employment is sought by a civil servant while on leave preparatory to retirement within two years of the date of his retirement, he shall obtain the prior approval of the prescribed authority.

Section 15Conduct.The conduct of a civil servant shall be regulated by rules made, or instructions issued, by Government or a prescribed authority, whether generally or in respect of a specified group or class of civil servants.

19


Section 16Efficiency and Discipline.A civil servant shall be liable to prescribed disciplinary action and penalties in accordance with the prescribed procedure.

Section 17Pay.A civil servant appointed to a post shall be entitled, in accordance with the rules, to the pay sanctioned for such post

Provided that, when the appointment is made on a current-charge basis or by way of additional charge, his pay shall be fixed in the prescribed manner:

Provided further that where a civil servant has, under an order which is later set aside, been dismissed or removed from service or reduced in rank, he shall, on the setting aside of such order, be entitled to such arrears of pay as the authority setting aside such order may determine.

Section 18LeaveA civil servant shall be allowed leave in accordance with the leave rules applicable to him, provided that the grant of leave will depend on the exigencies of service and be at the discretion of the competent authority.

Section 19Pension and gratuity.(1) On retirement from service, a civil servant shall be entitled to receive such pension, or gratuity, as may be prescribed.

(2) In the event of the death of a civil servant, whether before or after retirement, his family shall be entitled to receive such pension, or gratuity, or both, as may be prescribed.

20


(3) No pension shall be admissible to a civil servant who is dismissed or removed from service for reasons of discipline, but Government may sanction compassionate allowance to such a civil servant, not exceeding two-thirds of the pension or gratuity which would have been admissible to him had he been invalided from service on the date of such dismissal or removal.

(4) If the determination of the amount of pension or gratuity admissible to a civil servant is delayed beyond one month of the date of his retirement or death, he or his family, as the case may be, shall be paid provisionally such anticipatory pension or gratuity as may be determined by the prescribed authority, according to the length of service of the civil servant which qualifies for pension or gratuity; and any overpayment consequent on such provisional payment shall be adjusted against the amount of pension or gratuity finally determined as payable to such civil servant or his family.

Section 20Provident Fund.(1) Before the expiry of the third month of every financial year, the accounts officer or other officer required to maintain provident fund accounts shall furnish to every civil servant subscribing to a provident fund the account of which he is required to maintain a statement under his hand showing the subscriptions to, including the interest accruing there on, if any, and withdrawals or advances from, his provident fund during the preceding financial year.

(2) Where any subscription made by a civil servant to his provident fund has not been shown or

credited in the account by the accounts officer or other officer required to maintain such account, such subscription shall be credited to the account of the civil servant on the basis of such evidence as may be prescribed.

Section 21Benevolent Fund and Group Insurance.All civil servants and their families shall be entitled to the benefits admissible under the West Pakistan Government Servants Benevolent Fund Ordinance, 1960 (West Pakistan Ordinance XIV of 1960), and the West Pakistan-Government

21


Employees Welfare Fund Ordinance, 1969 (West Pakistan Ordinance I of 1969) and the rules made thereunder.

Section 22Right of appeal or representation.(1) Where a right to prefer an appeal or apply for review in respect of any order relating to the terms and conditions of his service is provided to a civil servant under any rules applicable to him, such appeal or application shall, except as may be otherwise prescribed be made within thirty days of the date of such order.

(2) Where no provision for appeal or review exists under the rules in respect of any order or class of orders a civil servant aggrieved by any such order may, within thirty days of the communication to him of such order, make a representation against it to the authority next above the authority which made the order: Provided that no representation shall lie on matters relating to the determination of fitness of a person to hold a particular post or to be promoted to a higher post

Section 23Saving.Nothing in this Act or in any rule shall be construed to limit or abridge the power of the Government of Balochistan to deal with the case of any civil servant in such manner as may appear to it to be just and equitable:

Provided that, where this Act or any rule is applicable to the case of a civil servant, the case shall not be dealt with in any manner less favorable to him than that provided by this Act or such rule.

Section 23AIndemnity.No suit, prosecution or other legal proceedings shall lie against a civil servant for anything done in his official capacity which is in good faith done or intended

22


to be done under this Act or the rules, instructions or directions made or issued thereunder.

Section 23BJurisdiction barred.23-B. Save as provided under this Act and the Service Tribunals Act, 1974 or the rules made thereunder, no order made or proceedings taken under this Act, or the rules made thereunder by the Governor or any officer authorized by him shall be called in question in any Court and no injunction shall be granted by any Court in respect of any decision made, or proceedings taken in pursuance of any power conferred by, or under, this Act or the rules made thereunder.]

Section 24Removal of difficulties.24. If any difficulty arises in giving effect to any of the provisions of this Act the Government of Balochistan may make such order, not inconsistent with the provisions of this Act, as may appear to it to be necessary for the purpose of removing the difficulty:

Provided that no such power shall be exercised after the expiry of one year from the coming into force of this Act.

Section 25RulesThe Government or any person authorized by it in this behalf, may make such rules as appear to him to be necessary or expedient for carrying out the purposes of the Act.

(2) Any rules, orders or instructions in respect of any terms and conditions of service of civil servants duly made or issued by an authority competent to make them and in force immediately before the commencement of this Act shall, in so far as such rules, orders or instructions are not inconsistent with the provisions of this Act, be deemed to be rules made under this Act.

23


Validations.Notwithstanding anything contained in the Balochistan Civil Servants Act, 1974 (IX of 1974), anything done, actions taken, order made under this Act, or any other law or rules, prior to coming in force of this Ordinance, shall be deemed to have been validly done, taken, or made, as if this Ordinance was in force on the day on which such thing, action or order was done, taken or made.

24

BEEDA 2012

25

BEEDA 2012

ObjectivesTo facilitate you in term of understanding the provisions of Balochistan employees efficiencies and discipline Act 2011.(BEEDA)

• Important definitions

• Proceeding

• Grounds for proceedings

• Penalties

• Procedure

• Inquiry

• Departmental representative

• Discussion and Questions

Beeda

• PreambleWHEREAS, it is expedient and necessary in the public interest and for good governance to provide measures for improvement of efficiency and discipline of employees in Government, autonomous bodies, authority and corporation service and matters connected therewith or ancillary thereto;

Section 1 • Short title, extent, commencement and application.(1) This Act may be called the Balochistan Employees’ Efficiency and Discipline

Act, 2011.

(2) It shall come into force at once.

(3) It shall apply to-

(a) the employees in Government service;

(c) the employees in Corporation and Statuary Authorities;

(e) the retired employees of Government and Corporation Service:

26


Provided that proceedings under this Act are initiated against them during their service or within one year after their retirement.

Section 2 Definitions. . In this Act, unless there is anything repugnant in the subject or context,

(a) “Absence from duty” means unauthorized absence from duty without prior permission or sanction of leave by the competent authority under the Rules for the time being in force and applicable to the employee concerned.

(b) “Accused” means a person who is or has been an employee and against whom an action is initiated under this Act;

Definitions. In this Act, unless there is anything repugnant in the subject or context,

(c) “Act” means the Balochistan Employees’ Efficiency and Discipline Act 2011;

(d) “Appellate Authority” means the Chief Minister Balochistan or any other authority so delegated to which an appeal lies against the orders of the competent authority;

Definitions. In this Act, unless there is anything repugnant in the subject or context,

(e) “Appointing Authority” in relation to an employee or class of employees means an appointing authority declared under Balochistan Civil Servants Act 1974 (Act No. IX of 1974) or any other law for the time being in force, or notified as such by an order of the Government, Organization, Authority, Corporation etc, as the case may be or under the rules, as may be applicable to such employee or class of employees;

(f) “charge” means allegations framed against the accused pertaining to any act of omission and commission, under this Act;

Definitions. . In this Act, unless there is anything repugnant in the subject or context,

(g)“Chief Minister”means the Chief Minister of Balochistan

(h) “Competent Authority” means

27

BEEDA 2012

(i) the Chief Minister or any authority so delegated by the Chief Minister by notification for the employee or the class of employees; and

(ii) in relation to an employee of a tribunal or court functioning under the Government, the appointing authority or the chairman or presiding officer of such tribunal or court, as the case may be, authorized by the appointing authority to exercise the powers of competent authority under this Act:


(h) Competent Authority

Provided that where two or more employees are to be proceeded jointly, the competent authority in relation to senior most employee in rank shall be the competent authority in respect of all the accused:

Provided further that where the competent authority, other than the Chief Minister, has any interest in the result of proceedings under this Act, and does not desire to act as competent authority due to personal reasons, he shall not proceed with the case and shall report the matter to the next higher authority who shall authorize another officer of the corresponding rank and status to act as the competent authority in the case:


(h) “Competent Authority

Provided further that competent authority shall be determined in accordance with the position held by accused either through posting on transfer, acting or current charge or look after basis, and not by the substantive position/pay scale of the accused: Provided further that the competent authority shall be, wherever practicable, two steps senior in rank to the accused employee.


“Corruption” means(i) accepting or obtaining or offering any gratification or valuable thing, directly or indirectly, other than legal remuneration, as a reward for doing or forbearing to do any official act: or

(ii) dishonestly or fraudulently misappropriating, or indulging in embezzlement

28


or misusing Government property or resources; or

(i) “Corruption” means-

possession of pecuniary sources or property by an employee or any of his dependents or any other person, through him or on his behalf, which cannot be accounted for and whichare disproportionate to his known sources of income; or

maintaining standard of living beyond known sources of income; or

(i) “Corruption” means-

having a consistent reputation of being corrupt; or

entering into plea bargain under any law for the time being in force and voluntarily returning the assets or gains acquired through corruption or corrupt practices;

(j) “Employee” means a person-

who is a Government Servant or who is a member of a civil service of the Province or who holds a civil post in connection with the affairs of the Province or any employee serving in any court or tribunal set up or established by the Government, but does not include a Judge of the High Court or any court subordinate to the High Court, or any employee of such courts; and (j) “Employee” means a person-

in the employment of a corporation, corporate body, autonomous body, semi- autonomous body, authority, statutory body or any other organization or institution set up, established, owned, managed or controlled by the Government, by or under any law for the time being in force or a body or organization in which the Government has a controlling share or interest and includes the chairman and the chief executive and the holder of any other office therein;

(k) “Government” means the Government of Balochistan.

“Hearing Officer” means an officer, senior

in rank to the accused, appointed by the competent authority to afford an opportunity of personal hearing to the accused on behalf of the authority concerned;

(m) “Inefficiency” means-

(I) failure to efficiently perform functions/tasks assigned to an employee in the discharge of his duties; or

29

BEEDA 2012

failure to qualify departmental examination in three consecutive attempts


(m) “Inefficiency” means-

failure to qualify any written test administered by the authority after due notice to satisfy itself whether the employee or class of employees continue to possess the specialized skills mandatory for the service under the service rules;

failure to complete the inquiry within stipulated period;

obtaining below average grade in annual Performance Evaluation Report or getting special adverse Performance Evaluation Report;

(n) “ Inquiry Committee” means a committee of two or more officers, headed by a Chairman, as may be appointed as such by the competent authority under this Act;

(o) “Inquiry Officer” means an officer appointed as such by the competent authority under this Act;

(p) “Inquiry Documents” means the Order of Inquiry, Statement of Allegations, Show Cause Notice, Personal Hearing Notice, Inquiry Report or any other Letter, Order , Notification which forms part of the inquiry proceedings under this Act.

(q) “Joint Inquiry” means an inquiry where two or more employees are to be proceeded against;

(r) “Misconduct” includes-

conduct prejudicial to good order or service discipline; or

conduct contrary to the Balochistan Government Servants (Conduct) Rules, 1979 or any other rules for the time being in force; or

conduct unbecoming of an officer and a gentleman; or


involvement or participation directly or indirectly, in industry, trade or speculative transactions by abuse or misuse of official position to gain or attempt to gain undue advantage or assumption of such financial or other obligations in relation to private institutions or persons, as may compromise the performance of official duties or functions; or (r) “Misconduct” includes-

30


any act to bring or attempt to bring outside influence directly or indirectly to bear on the Governor, the Chief Minister, a Minister, Member of the Senate, Member of National Assembly or a Provincial Assembly or any other authority in respect of any matter relating to the appointment, promotion, transfer, punishment, retirement, training, financial, administrative or other conditions of service; or



making appointment or promotion or having been appointed or promoted on extraneous grounds in violation of any law or rules; or

absence from duty without prior approval of leave; or

conviction for an offence by a court of law; or


(r ) “Misconduct” includes-

frivolous litigation against the Government or Government functionaries without availing remedy of departmental appeal/ representation; or

violation/deviation from prescribed Government policy or rules; or

direct interaction with print or electronic media or holding a press conference or making any statement of fact or opinion or acting in a manner which is the cause of embarrassment for the Government; or



call, attempt, threat or induce for strike or interrupt in smooth functioning of Government; or

engage, take part, assist, aid, convince or interfere in any political activity and election other than

discreetly casting vote; or

interaction with foreign mission without prior approval of Ministry of Foreign

31

BEEDA 2012

Affairs, Government of Pakistan; or



un-authorized communication of official documents or information or contents of any official documents to a person not authorized to receive it, or to a non-official person, or to the Press; or

subletting of residential accommodation allotted by the Government or refuse to vacate residential accommodation on a vacation order, seeking remedy from court without availing such remedy from the next higher authority of the allotting authority; or


engage or undertake any employment or work or private practice other than his official duties without previous sanction of Government;

(s) “Prescribed” means prescribed by rules made under this Act; and

(t) “Section” means section of this Act.

Grounds for proceedings and penalty.

An employee shall be liable to be proceeded against under this Act, if he is-

inefficient or has ceased to be efficient for any reason; or

guilty of misconduct; or

guilty of corruption or is reasonably believed to be corrupt; or

Grounds for proceedings and penalty.

An employee shall be liable to be proceeded against under this Act, if he is-

engaged or is reasonably believed to be engaged in subversive activities, and his retention in service is prejudicial to national integrity and security, or is guilty of disclosure of official secrets to any unauthorized person.

Penalties

(1)The competent authority may after satisfying itself,

notwithstanding anything contained in any law or the terms and conditions

32


of service of the accused, by an order in writing, impose one or more of the following penalties, namely:

Minor penalties Major penalties

Penalties

Minor penalties-

Censure;

withholding of increment or increments, for a specific period, subject to a maximum of five years;

fine not exceeding basic pay of one month;

ban on holding any position involving financial responsibilities; and

withholding of promotion for a specific period, subject to a maximum of five years:

Provided that the penalty shall stand but this period shall be counted from the date when a person junior to the accused is promoted on regular basis against the higher post; and

(i) recovery from pay, pension or any other amount payable to the accused, the whole or a part of any pecuniary loss caused to the Government or the organization in which he was employed, and if the amount due from any such person cannot be wholly recovered from the pay, pension or any other amount payable to him, such amount shall be recovered under the laws for the time being in force;

reduction to a lower post and or pay scale from the substantive or regular post for a specific period subject to a maximum of five years.

forfeiture of past service for a specific period subject to a maximum of five years.

forfeiture of pay and allowances for specific period not exceeding two months

compulsory retirement;

termination from service;

removal from service; and

dismissal from service;

33

BEEDA 2012

withholding of pension/ gratuity or any part thereof;

forfeiture of pension/gratuity or any part thereof; and

recovery from pension or any other amount payable to the accused, of the pecuniary loss caused to Government or the organization in which he was employed, and if the amount due from any such person cannot be wholly recovered from the pension or any other amount payable to him, such amount shall be recovered under any other law for the time being in force.

Dismissal from service under this Act shall disqualify the employee for future employment under the Government or under any organization to which the provisions of this Act apply.

Any penalty under this Act shall not absolve an employee or accused from liability to any punishment by a Court of Competent Jurisdiction, to which he may be liable for an offence under any law for the time being in-forced, committed by him while in service:

Provided that the competent authority may impose any other penalty prescribed by any other law or rules for the time being in force;

Provided further that no penalty by the competent authority under this Act or any other law for the time being in force shall be imposed without affording the opportunity of showing cause and personal hearing and inquiry made in this respect if the decision of the inquiry committee or officer is against the accused employee.

(1) If on the basis of its own knowledge or information placed before it, the competent authority is of the opinion that there are sufficient grounds for initiating proceedings against an employee under this Act, it shall either-

(a) proceed itself against the accused by issuing a show

(1) If on the basis of its own knowledge or information placed before it, the competent authority is of the opinion that there are sufficient grounds for initiating proceedings against an employee under this Act, it shall either-

(a) proceed itself against the accused by issuing a show cause notice under Section 7;

Initiation of proceedings

Provided that no opportunity of showing cause shall be given where:

34


the competent authority is satisfied that in the interest of security of Pakistan or any part thereof, it is not expedient to give such an opportunity; or

an employee has entered into plea bargain or has voluntarily returned all or a part of the assets gained or acquired through corruption or corrupt practices under any law for the time being in force or has been convicted of the charges of corruption which have led to a sentence of fine or imprisonment or both;



an employee is involved in subversive activities; or

it is not reasonably practicable to give such an opportunity to the accused; or



(b) get an inquiry conducted into the charge or charges against the accused by appointing an inquiry officer or an inquiry committee, as the case may be, under Section 9:

Provided further that the competent authority may dispense

with the inquiry where there is sufficient documentary evidence against the accused, or for reasons to be recorded in writing, the competent authority is satisfied that there is no need to hold an inquiry.

(2) The orders of inquiry or the show cause notice, as the case may be, shall be signed by the competent authority.

Suspension.

An employee against whom action is proposed to be initiated under section 5 may be placed under suspension for a period of ninety days if in the opinion of the competent authority, suspension is necessary or expedient:

Provided that the continuation of the period of suspension shall require the prior approval of the competent authority for each period of extension;

Provided further that during suspension period the employee shall be entitled to the usual pay and allowances.

An employee who is arrested in any criminal charge shall be deemed to be

35

BEEDA 2012

suspended from the date of his arrest.

Procedure where inquiry is dispensed with.

If the competent authority decides that it is not necessary to hold an inquiry against the accused under section 5, it shall- (a) inform the accused, in writing, of the grounds for proceeding against him, clearly specifying the charges therein, along with apportionment of responsibility and the penalty or penalties proposed to be imposed upon him;

give him a reasonable opportunity of showing cause against the proposed action, within seven days of receipt of the Notice or within such extended period as the competent authority may determine;

on receipt of reply of the accused within the stipulated period or after the expiry thereof, if no reply is received, determine whether the charge or charges have been proved against the accused or not:

Provided that after receipt of reply to the show cause notice from the accused, the competent authority, except where the Chief Minister himself is competent authority, shall decide the case within a period of ninety days, excluding the time during which the post held by the competent authority remained vacant due to certain reasons;


Provided further that if the case is not decided by the competent authority within the prescribed period of ninety days,the accused may file an application before the appellate authority for early decision of his case, which shall direct the competent authority to decide the case within a specified period.


afford an opportunity of personal hearing either itself or through the hearing officer, before passing any order of penalty here under clause (f), if it is determined that the charge or charges have been proved against him:

Provided that the hearing officer may only be appointed where the competent authority is of the rank of Provincial Police Officer or Chief Secretary or the Chief Minister.

Exonerate the accused ,by an order in writing ,if it is determined that the charge or charges have not been proved against him and


36


impose any one or more penalties mentioned in section 4, by an order in writing with reasons thereof, if the charge or charges are proved against the accused:

Provided that-

(i) where charge or charges of grave corruption are proved against an accused, the penalty of dismissal from service shall be imposed, in addition to the penalty of recovery, if any; and

(ii) where charge of unauthorized absence from duty for a period of more than one year is proved against the accused, the penalty of compulsory retirement or removal from service shall be imposed upon the accused.

Action in case of conviction or plea bargain or voluntary return under any law.

Where an employee is convicted by a court of law or has entered into a plea of bargain or has voluntarily returned the assets or gains acquired through corruption or corrupt practices under any law for the time being in force, the competent authority, after examining the facts of the case, shall-

Action in case of conviction or plea bargain or voluntary return under any law.

dismiss the employee, where he has been convicted of charges of corruption or has entered into plea bargain or/and has returned the assets or gains acquired through corruption or corrupt practices voluntarily; or

proceed against the employee under section 7, where he has been convicted of charges other than corruption.

Beeda

If the competent authority decides that it is necessary to hold an inquiry against the accused under section 5, it shall pass an order of inquiry in writing, which shall include-

(a) appointment of an inquiry officer or an inquiry committee. provided that the inquiry officer or the Chairman of inquiry committee, as the case may be, shall be of a rank senior to the accused and where two or more accused are proceeded against jointly, the inquiry officer or the Chairman of the inquiry committee shall be of a rank senior to the senior most accused;

intimation to the Inquiry Officer or Inquiry Committee, as the case may be, of the grounds for proceeding clearly specifying the charges along with apportionment of responsibility; direction to the accused to submit written defense to the inquiry officer or the inquiry committee, as the case may be, within seven days of the

37

BEEDA 2012

date of receipt of orders or within such extended period as the competent authority may determine

Procedure to be followed by competent authority where inquiry is necessary.

The Order of Inquiry shall be served with a Statement of Allegations by the competent authority intimating the accused employee of the grounds for proceeding, clearly specifying the charges.

The administrative department shall appoint a departmental representative. The record of the case and the list of witnesses, if any, shall be communicated to the inquiry officer , the inquiry committee, as the case may be.

Section 10Procedure to be followed by

inquiry officer or inquiry committee.

On receipt of reply of the accused or on expiry of the stipulated period, if no reply is received from the accused, the inquiry officer or the inquiry committee, as the case may be, shall inquire into the charges and may examine such oral or documentary evidence in support of the charge or in defence of the accused as may be considered necessary and where any witness is produced by one party, the other party shall be entitled to cross examine such witness.

If the accused fails to furnish his reply within the stipulated

period, or in extended period, if any, the inquiry officer or the

inquiry committee, as the case may be, shall proceed with

the inquiry ex-parte.

Procedure to be followed by

inquiry officer or inquiry committee.

The inquiry officer or the inquiry committee, as the case may be, shall hear the case from day to day and no adjournment shall be given except for reasons to be recorded in writing, in which case it shall not be of more than seven days.

Where the inquiry officer or the inquiry committee, as the case may be, is satisfied that the accused is hampering or attempting to hamper the progress of the

38


inquiry, he or it shall administer a warning and if, thereafter, he or it is satisfied that the accused is acting in disregard to the warning, he or it shall record a finding to that effect and proceed to complete the inquiry in such manner as may be deemed expedient in the interest of justice.

(5) If an accused intentionally avoid inquiry proceeding despite service of notice or refuses to take notice or remains absent or causes delay in the proceedings then the inquiry officer or the inquiry committee, as the case may be, shall in such circumstances proceed ex-parte;

(6) If the accused absents himself from the inquiry on medical grounds, he shall be deemed to have hampered or attempted to hamper the progress of the inquiry, unless medical leave, applied for by him, is sanctioned on the recommendation of a Medical Board:

Provided that the competent authority may, after satisfying itself, sanction medical leave up to seven days without recommendation of the Medical Board.

Procedure to be followed by inquiry officer or inquiry committee.

(7) The inquiry officer or the inquiry committee, as the case may be, shall submit his or its report, containing clear findings as to whether the charge or charges have been proved or not and specific recommendations regarding exoneration or, imposition of penalty or penalties, to the competent authority within sixty days of the initiation of inquiry:

Provided that where the inquiry cannot be completed within sixty days, the inquiry officer or the inquiry committee, as the case may be, shall for reasons to be recorded in writing seek one time extension for specific period from the competent authority;

Provided further that the inquiry shall not be vitiated merely on the grounds of nonobservance of the time schedule for completion of inquiry;

Powers of the Inquiry

Officer or Inquiry Committee.

For the purpose of an inquiry under this Act, the inquiry officer and the inquiry committee shall have the powers of a Civil Court trying a suit under the Code of Civil Procedure, 1908, (Act V of 1908), in respect of the following:-

summoning and enforcing the attendance of any person and examining him on oath.

39

BEEDA 2012

requiring the discovery and production of documents, and receiving evidence on affidavits; and

For the purpose of an inquiry under this Act, the inquiry officer and the inquiry committee shall have the powers of a Civil Court trying a suit under the Code of Civil Procedure,

issuing commissions for the examination of witnesses or documents.

The proceedings under this Act shall be deemed to be judicial proceedings within the meaning of sections 193 and 228 of the Pakistan Penal Code 1860 (Act XLV of 1860).

The departmental representative shall perform the following duties, namely-

render full assistance to the inquiry officer or the inquiry committee or hearing officer or the authority concerned, as the case may be, during the proceedings where he shall be personally present and fully prepared with all the relevant record relating to the case, on each date of hearing;

Duties of the departmental representative

The departmental representative shall perform the following duties, namely-

cross-examine the witnesses produced by the accused and with permission of the inquiry officer or inquiry committee, as the case may be, the prosecution witnesses in case of their turning hostile; and

rebut the grounds of defence offered by the accused before the hearing officer or the authority concerned.

produce any additional evidence, oral or documentary, if the situation so warrants.

Order to be passed by the competent authority on receipt of report from the inquiry officer or inquiry committee.

On receipt of the report from the inquiry officer or inquiry committee, as the case may be, the competent authority shall examine the report and the relevant case material and determine whether the inquiry has been conducted in accordance with the provisions of this Act.

If the competent authority is satisfied that the inquiry has been conducted in accordance with the provisions of this Act, it shall further determine whether the charge or charges have been proved against the accused or not.

40


Where the charge or charges have not been proved, the competent authority shall exonerate the accused by an order in writing.

Where the charge or charges have been proved against the accused, the competent authority shall issue a show cause notice to the accused by which it shall-

inform him of the charges proved against him and the penalty or penalties proposed to be imposed upon him by the inquiry officer or inquiry committee;


give him reasonable opportunity of showing cause against the penalty or penalties proposed to be imposed upon him and to submit as to why one or more of the penalties as provided in section 4 may not be imposed upon him and to submit additional defence in writing, if any, within seven days of the receipt of the notice, before itself or the hearing officer, as the case may be;

indicate the date of personal hearing or appoint a hearing officer to afford an opportunity of personal hearing on his behalf; provided that the hearing officer shall only be appointed where the competent authority is of the rank of Provincial Police Officer or Chief Secretary or the Chief Minister.

provide a copy of the inquiry report to the accused; and

direct the departmental representative to appear, with all the relevant record, on the date of hearing before himself or the hearing officer, as the case may be.

After affording personal hearing to the accused or on receipt of the report of the hearing officer, the competent authority shall, keeping in view the findings and recommendations of the inquiry officer or inquiry committee, as the case may be, facts of the case and defence offered by the accused during personal hearing, by an order in writing-

(a) exonerate the accused; or (b) impose any one or more of the penalties specified in section 4. Provided that:

Where charge or charges of corruption are proved against an accused, the penalty of dismissal from service shall be imposed, in addition to the penalty of recovery, if any; and

Where charge of absence from duty for a period of more than one year is proved against the accused, the penalty of compulsory retirement or removal or dismissal from service shall be imposed upon the accused.

41

BEEDA 2012

Where the Competent Authority is satisfied that the inquiry proceedings have not been conducted in accordance with the provisions of this Act or the facts and merits of the case have been ignored or there are other sufficient grounds, it may, after recording reasons in writing, either remand the inquiry to the inquiry officer or the inquiry committee, as the case may be, with such directions as the competent authority may like to give, or may order a de novo inquiry.


After receipt of inquiry report, the competent authority, except where the Chief Minister himself is the competent authority, shall decide the case within a period of ninety days, excluding the time during which the post held by the competent authority remained vacant due to certain reasons.

If the case is not decided by the competent authority within the prescribed period of ninety days, the accused may file an application before the appellate authority for early decision of his case, which may direct the competent authority to decide the case within a specified period.

Section 14Personal hearing.

The authority affording personal hearing or the hearing officer on receiving an order of appointment shall, by an order in writing, call the accused and the departmental representative, along with relevant record of the case, to appear before him for personal hearing on the fixed date and time.

After affording personal hearing to the accused, the authority or the hearing officer shall, in relation to the case and the contention of the accused during the hearing, record his remarks in writing and, in case of hearing officer, submit a report to the authority so appointed him which

shall include:-

Personal hearing.

shall include:-

summary of the inquiry report where inquiry was conducted under Section 9, or summary of the defence offered by the accused to the show cause notice under section 7, or grounds of appeal or review filed under section 16, as the case

42


may be;

summary of defence offered by the accused during the hearing, if any; and

views of the departmental representative, if any.

Procedure of inquiry

against officers lent to other governments ,etc.

(1) Where the services of an employee are transferred or lent to any other government, department, corporation, corporate body, autonomous body, authority, statutory body or any other organization or institution, hereinafter referred to as the borrowing organization, the competent authority for the post against which such employee is posted in the borrowing organization may-

suspend him under Section 6; and

initiate proceedings against him under this Act:

Provided that the borrowing organization shall forthwith inform the lending organization of the circumstances leading to the order of his suspension and the commencement of the proceedings:

Procedure of inquiry

against officers lent to other governments ,etc.

If, in the light of the findings of the proceedings taken against the accused in terms of sub-section (1), the borrowing organization is of the opinion that any penalty may have to be imposed on him, it shall transmit the record of the proceedings to the lending organization, and the competent authority in the lending organization shall thereupon take action against the accused under Section 13.

Notwithstanding anything to the contrary contained in subsections (1) and (2), the Chief Minister may, in respect of certain employees or class of employees, authorize any officer or authority in the borrowing organization to exercise all the powers of competent authority under this Act.

Departmental Appeal and review.

(1) An accused who has been awarded any penalty under this Act may, except where the penalty has been imposed by the Chief Minister, within thirty days from the date of communication of the order, prefer departmental appeal directly to the appellate authority:

43

BEEDA 2012

Provided that where the order has been passed by the Chief Minister, the accused may, within the aforesaid period, submit a review petition directly to the Chief Minister.

The authority empowered under subsection (1) shall call for the record of the case and comments on the points raised in the appeal from the concerned department or office, and on consideration of the appeal or the review petition, as the case may be, by an order in writing-

uphold the order of penalty and reject the appeal or review petition; or

set aside the orders and exonerate the accused; or

modify the orders and reduce or enhance the penalty; or

set aside the order of penalty and remand the case to the competent authority, where it is satisfied that the proceedings by the competent authority or the inquiry officer or inquiry committee, as the case may be, have not been conducted in accordance with the provisions of this Act, or material facts and merits of the case have been ignored, with the directions to either hold a de novo inquiry or to rectify the procedural lapses or irregularities in the proceedings within twenty days


Provided that where the appellate or review authority proposes to enhance the penalty, it shall by an order in writing-

inform the accused of the action proposed to be taken against him and the grounds of such action; and

give him a reasonable opportunity to show cause against the action and afford him an opportunity of personal hearing either itself or through a hearing officer:

Provided that the hearing officer shall only be appointed where the appellate or the review authority is of the rank of Provincial Police Officer or Chief Secretary or the Chief Minister.


An appeal or review preferred under this section shall be made in the form of a petition, in writing, and shall set forth concisely the grounds of objection to the impugned order in a proper and temperate language.

Section

44


Revision.

The Chief Minister, Chief Secretary, Provincial Police Officer or the Administrative Secretary may call for the record of any proceedings within six months of the order of exoneration or imposition of a penalty, passed by the competent authority or the order of appellate authority, as the case may be, for the purpose of satisfying himself as to the correctness, legality or propriety of such proceedings or order.

On examining the record of the case, such authority may-

uphold the orders of the competent authority or the appellate authority, as the case may be; or

order the competent authority to hold de novo inquiry; or

Revision.

impose or enhance a penalty or penalties:

Provided that no order, prejudicial to the accused, shall be passed under this section unless the accused has been given

a reasonable opportunity of showing cause against the proposed action and an opportunity of personal hearing; Provided further that the powers under sub section (1) shall not be exercised where the employee or exemployee has availed the remedy under Section 4 of Balochistan Service Tribunal Act, 1974 (Act No. V of 1974) or any other judicial remedy available to him under any law for the time being in force.

Appearance of counsel.

The accused, at no stage of the proceedings under this Act shall be represented by an advocate.

Act to override other laws.

The provisions of this Act shall have overriding effect notwithstanding anything to the contrary contained in any other law for the time being in force.

Proceedings under this Act.

Subject to this Act, all proceedings initiated against the employees having retired from service, shall be governed by the provisions of this Act and the rules made thereunder: Provided that the proceedings so initiated against a retired employee shall be finalized not later than two years of his retirement.

45

BEEDA 2012

The competent authority may, by an order in writing, impose one or more penalties specified in clause (c) of section 4, if the charge or charges are proved against the retired employee.

Indemnity

No suit, prosecution or other legal proceedings shall lie against the competent authority or any other authority for anything done or intended to be done in good faith under this Act or the rules, instructions or directions made or issued thereunder.

Jurisdiction barred.

Save as provided under this Act, no order made or proceedings taken under this Act, or the rules made thereunder, shall be called in question in any court and no injunction shall be granted by any court in respect of any decision so made or proceedings taken in pursuance of any power conferred by, or under this Act, or the rules made thereunder.

Power to make rules.

The Government may, by notification in the official Gazette, make rules for carrying out the purposes of this Act.

Removal of difficulties.

If any difficulty arises in giving effect to any of the provisions of this Act, the Chief Minister may make such order through a gazette notification, not inconsistent with the provisions of this Act, as may appear to him to be necessary for the purpose of removing that difficulty.

Repeal.

The Balochistan Removal from Service (Special Powers) Ordinance, 2000 (Ord. IV of 2000), is hereby repealed.

Notwithstanding the repeal of

Balochistan Removal from Service (Special Powers) Ordinance, 2000 (Ord. IV of 2000), all proceedings pending immediately before the commencement of this Act against any employee under the said Ordinance or under Balochistan Civil Servants Act, 1974 (IX of 1974), and rules made thereunder, or any other law or rules shall continue under that law and rules, in the manner provided thereunder.

46

Proceeding and its Typology

47

Proceeding and its Typology

Proceeding

Full fledge Proceeding

Shorter Proceeding

Show cause

Inquiry based

01

Is the process to determine whether a person has violated any provision of law in which he is subject or not


02

If it is expedient to conduct an inquiry

To appoint inquiry officer

To Establish Inquiry committee

Rank or grade senior to the

accused

To observe the principles

of Natural Justice

Charges Direction to Accused

Departmental Representative

Written defense with in prescribed

time.(07 days) if

submitted if failed to

submit

Ex party inquiry

Proper inquiry

48



03

To appoint inquiry officer

To Establish Inquiry committee

Functions Powers civil court

Competent authority

Submit the

report

As per law or not

Charges are proved or not

Re inquiry

vindicate

exonerate the accused

show cause

The charges proved

The penalties proposed

Reasonable Opportunity

That Why one or more

penalties may not be imposed

upon you

49

Service Tribunal Act 1973/74


50


ObjectivesTo facilitate you in term of understanding the provisions of civil services law

i. Discussion and Questions

• Service Tribunal

• Constitutional Provision :Service tribunal are established under Article 212 of the constitution of Islamic republic of Pakistan.

( Enabling Article /Clause )

Exercising the power conferred by the Art 212 of the constitution Parliament passed the Act Service Tribunal Act 1973

• Jurisdiction :Term and conditions of a civil servants No other court is competent to adjudicate but if the matter is relating

To Fitness

To Promotion

No appeal can lie to the tribunal

• Purpose :To provide a special forum to the civil servants For redressal of their grievances

• Nature:Tribunal are not a court in a strict sense So they are not strictly bound to observe the lengthy and technical procedure of the procedural code and evidence ,

Hence Easy

Effective and

Less expensive justice can

be given To the person who is the victim of the arbitrary exercise of public power

51


• Scope:To adjudicate in a matters which are exclusively in his Jurisdiction

Service tribunal to adjudicate in a matters where question of term and condition of service of civil servants is involve.

Civil servant

Aggrieved

Term and condition of service

Must filed a departmental appeal

Service Tribunal

Appeal filed must be with in prescribed period

Must wait for the reply of the appeal

Ordinary With in 30 days

Ordinary With in 90 days

30 days 30 days

52


Constitutional Posts are those State functionaries who derive their existence and powers directly from the Constitution. Usually, the method of their appointment and removal is also mentioned thereof All- Pakistan Service" means a service common to the Federation and the Provinces, which was in existence immediately before the commencing day or which may be created by Act of Majlis- e- Shoora (Parliament)

“Service of Pakistan” means any service, post or office in connection with the affairs of the Federation or of a Province, and includes an All-Pakistan Service, service in the Armed Forces and any other service declared to be a service of Pakistan by or under Act of 1[Majlis-e-Shoora (Parliament)] or of a Provincial Assembly, But does not include

1. service as Speaker, 2. Deputy Speaker, 3. Chairman, 4. Deputy Chairman, 5. Prime Minister, 6. Federal Minister, 7. Minister of State, 8. Chief Minister, 9. Provincial Minister,

10. Attorney General, 11. Advocate-General, 12. Parliamentary Secretary] 13. Chairman of a law Commission 14. Member of a Law Commission, 15. Chairman of the Council of Islamic Ideology, 16. Member of the Council of Islamic Ideology, 17. Special Assistant to the Prime Minister, 18. Adviser to the Prime Minister, 19. Special Assistant to a Chief Minister, 20. Adviser to a Chief Minister] or 21. Member of a House or a Provincial Assembly

Terms and conditions Appointment Probation Confirmation Seniority Promotion Transfer Lien Leave Conduct Efficiency Pay Pension Retirement Misconduct Discipline Proceedings Penalties Remedies etc

Subject: Administrative /Services Laws)

Standard: DDOs /Administrative Officer

Topic: Civil Servant Act 1973/74

MUNIR HUSSAIN Lecturer

UNIVERSITY LAW COLLEGE

QUETTA

www.facebook.com/pages/Corridor-to-Commercial-Law

Objectives To Facilitate the DDOs in context of civil Service Act 1973/74 and matter connected thereto.

Constitutional Post

All Pakistan service Art 240

Service of Pakistan Art 260


Baluchistan civil Servants Act 1974

Art 240

Public Servant Civil

Servant Private Servant

Govt Servant

Semi Govt Servant

53


WHEREAS it is expedient to regulate by law, the appointment of persons to, and the terms and conditions of service of persons, in the service of Pakistan, and to provide for matters connected therewith or ancillary thereto; It is hereby enacted as follows:- 1. Short title, application and commencement.-(1) This Act may be called the Civil Servants Act, 1973. (2) it applies to all civil servants wherever they may be. (3) It shall come into force at once. 2. Definitions.-(1) In this act, unless there is anything repugnant in the subject or Context,- (a) "Ad hoc appointment" means appointment of a duly qualified person made otherwise than in accordance with the prescribed method of recruitment, pending recruitment in accordance with such method; (b) "Civil servant" means a person who is a member of an All-Pakistan Service or of a civil service of the Federation, or who holds a civil post in connection with the affairs of the Federation, including any such post connected with Defence, but does include- (i) a person who is on deputation to the Federation from any Province or other authority; (ii) a person who is employed on contract, or on work-charged basis or who is paid from contingencies; or (iii) a person who is "worker" or "workman" as defined in the Factories Act, (XXV of 1934), or the Workman's Compensation Act, 1923 (VIII of 1923):

(c) "Initial appointment" mans appointment made otherwise than by promotion or transfer. (d) "Pay" means the amount drawn monthly by a civil servant as pay and includes technical pay, special pay, personal pay and any other emoluments declared by the prescribed authority to be pay; (e) "Permanent post" means a post sanctioned without limit of time; (f) "Prescribed" means prescribed by rules; (g) "Rules" means rules made or deemed to have been made under this Act; (h) "Selection authority" means the Federal Public Service Commission, a departmental selection board, departmental selection committee or other authority or body on the recommendation of or in consultation with which any appointment or promotion, as may be prescribed, is made; and (i) "Temporary post" means a post other than a permanent post. (2) For the purposes of this Act, an appointment, whether by promotion or otherwise, shall be deemed to have been made on regular basis if it is made in the prescribed manner.

Section 2 Interpretations or

Definitions section

Subject: Administrative /Services Laws)

Standard: DDOs /Administrative Officer

Topic: Civil Servant Act 1973/74

MUNIR HUSSAIN Lecturer

UNIVERSITY LAW COLLEGE

QUETTA

www.facebook.com/pages/Corridor-to-Commercial-Law

Objectives To Facilitate the DDOs in context of civil Service Act 1973/74 and matter connected thereto.

1. Public service commission Act 1989 2. Public service commission function Rules 1995 3. Baluchistan civil Servants Act 1974 4. Balochistan civil servants (appointment promotion and transfer)Rules 2009.(1979) 5. Balochistan civil servants seniority Rules 2008 6. Balochistan government servant (conduct Rules) 1979 7. BEEDA 2011 8. Balochistan civil servants appeal Rules 1983 9. Balochistan civil servants confirmation Rules 2012 10. Balochistan service Tribunal Act 1974 /Rules 1976

54

Balochistan PublicProcurement Rules

55

Procurement Rules

Contents of Presentation • Contents of Rules

• Procurement Planning

• Procurement Committees

• Procurement Notification Thresholds

• Procurement Method Thresholds

• Bid Validity, Bid Security, Performance Security

• Alternate methods of Procurement

• Consultants’ selection Methods

Contents of Rules • Definitions and Principles

• Procurement planning and notification

• Pre-qualification and disqualification

• Procurement methods

• Bidding

• Evaluation

• Award of contract

• Grievances redressal

• Procurement of consulting services

• Basic principles

• Selection methods

• REoI and shortlisting

• RFP

• Evaluation

• Negotiation

• General provisions

56


Important Definitions

• Lowest Evaluated BidMeans a bid closely conforming to evaluation criteria and other conditions specified in the bidding document, having lowest evaluated cost.

• Lowest Submitted Pricemeans the lowest price quoted in a bid, which is otherwise not substantially responsive.

Procurement Planning

• Section 11For each financial year all Procuring Agencies shall prepare annual plans in detail for all their proposed procurements, determining the requirement of the Procuring Agency, within its available resources. The Procurements plans thus prepared shall be uploaded on Authority’s website and on websites of the respective procuring agency if available.

The procurement plan prepared for any project shall be reviewed and updated throughout the life of the project, such as estimates of time requirements, availability of funds, assumptions about institutional capacity, changing priorities and other factors that require plan adjustments for the success of the project. Such required adjustments will not invalidate the plan if made for improving the plan in the interest of the successful and timely completion of the project.

Procurement Committees

• Section 7The Procuring Agency shall, with approval of its Head of the Department, constitute as many procuring committees, as it deems fit, each comprising of odd number of persons and headed by an officer not below the rank of BPS-18 (BPS-19 for consultancy), or if not available, the officer of the highest grade, and shall ensure that at least one third of the members of a Procurement Committee are from the agencies or departments other than the Procuring Agency.

For consultancies BPS-18 nominees each from FD, P&DD and technical member to be included with a maximum of 2 co-opted members. Chairman and nominees from P&DD and FD constitute quorum. Decision by simple majority.

57

Procurement Rules

Procurement Notification Thresholds

Amount (PKR) Requirement

100,001 to 1,000,000 Advertise on Authority’s website (newspaper optional)Over 1,000,000 Advertise on Authority’s website & newspaper optional

(at least 2 widely circulated dailies of English and Urdu and for ICB 2 English newspapers & 1 international magazine or international journal of repute with wide circulation as well as pasted on publicly accessible website/ widely circulated English international newspaper.

Procurement Method Thresholds

Amount (USD) Method

10 million onwards ICB (International Competitive Bidding)

May be used for lower threshold (due to non availability) with prior approval of Head of Department (Administrative).

Less than 10 million NCB (National Competitive Bidding)

May use for upper threshold (due to economy, timeliness, lack of foreign attraction) by HOD recording reasons and justification.

Bid Validity, Bid Security, Performance Security

• Bid Security (Section 29)• Bid security of 2%-5% (complexity) MAY be

required to be returned;• Within 30 days (of announcement of bids) in case of non responsive

bids.• Within 30 days of signed contract for unsuccessful bidders.• Immediately upon refusal to extend bid validity.

58


• Bid security to be forfeited;• Withdrawal of bid after opening but within validity period.

• Not furnishing performance guarantee/ secu-rity.

• Not signing contract.• Not accepting correction of quoted amount.

• Bid Validity (Section 30)• Not more than 90 days for NCB.• Not more than 120 days for ICB.• Bid validity may be extended for a maximum of original period.• Bidders may refuse to extend validity but if they agree, then;

• Also have to extend bid validity period, and• Can’t change or be asked to change price or

other conditions of their bids.• Performance Security (Section 44)Maximum of 10% of contract price (to be released within 60 days of contract completion) for goods and works exceeding PKR 25 million.

Section 78 deals with consultancies other than individual @ 10% valid at least 90 days beyond contract completion date.

Alternate methods of Procurement

• RFQThreshold of PKR 50,001 to PKR 99,999 by comparing 3 quotations.

• Direct ContractingVery unique specifications, natural extension of civil works offering economy, proprietary nature, etc.

• Negotiated TenderingNegotiate with one/ more suppliers due to extreme urgency, IP rights, etc.

59

Procurement Rules

• Force AccountConstruction by own personnel due to absence of defined quantities, dispersed locations, emergencies, can’t afford to disrupt operations, etc.

• Petty Purchases• Up to PKR 50,000 considering Value for Money.

• Repeat Orders• Additional quantities of items previously procured via open compe-

tition.• Additional quantities’ cost not to exceed 15% of original contract

amount.• Original price to remain same.• Permissible in same year (Goods) or during currency of project

(Works).• Repeat order does not result in splitting.

Consultants’ selection Methods• Least Cost SelectionRoutine nature work

• Quality Based SelectionSpecialized, innovative assignment. Highest quality proposer invited for financial proposal and then negotiation.

• Quality & Cost Based SelectionMore weightage for Quality and lesser for Cost.

• Direct SelectionNatural continuation of previous assignments, less than PKR 100,000, lack of available resource.

60


• Fixed BudgetSimple assignment, precisely defined AND fixed budget.

• Design ContestAesthetic component where consultants present plan/ design on a given concept.

• Consultant’s Qualification SelectionCost of lengthy selection process not justified, selection at Eol stage, negotiation.

• Individual ConsultantOther than firm.

61

TREASURY RULES OF THE FEDERAL GOVERNMENT


62


Introduction and definition (Rules 1-2):6.1 The “Treasury Rules of the Federal Government” Primarily deal with the procedure which should be followed in treasuries including offices or agencies of State Bank conducting the cash business of treasuries.

6.2 These rules also provide vital principles and important safeguards of general applicability for the Departments which generally deal with the receipt, custody and disbursement of Government money.

6.3 In these rules unless the context requires otherwise:—

“Accountant General” means the head of an office of accounts and audit or of accounts, who keep the accounts of the Federal Government and when used in relation to a treasury, the head of an office of accounts to whom the accounts of treasury are rendered.

“Audit Officer” means an officer subordinate to, or under the superintendence of the Auditor-General of Pakistan, who exercises audit functions.

“The Bank” means the State Bank of Pakistan or any Office or agency of the State Bank of Pakistan and includes any branch of the National Bank of Pakistan, acting as the agent of the State Bank of Pakistan.

“Collector” means the head of a district, or an officer nominated by the Government to be the Collector in respect of a Federal Treasury; and includes any other officer for the time being-. authorised by the Government to discharge the duties of the Collector for the purposes of these rules; and

“Competent authority” means the Government or any other authority to whom the relevant powers may be delegated by the Government.

“District” includes any area whether described as a District, a Political Agency, a Consulate or otherwise, which is served by a treasury placed in the direct relation with an Accountant General and the term ‘District Treasury’ shall be construed accordingly.

“Federal Consolidated Fund” means the consolidated fund of which all revenues received and all loans raised by the Federal Government, and all moneys received by the Federal Government in repayment of any loan, form part.

“Public Account of the Federation” means the account to which are credited all moneys other than those forming part of the Federal Consolidated Fund including those received by or deposited with the Supreme Court or any other

63


Court established under the authority of the Federation.

“Public Moneys” means the moneys forming part of the Federal Consolidated Fund and the Public Account of the Federation.

Note.—”Public Account of the Federation” would include unfunded debt and, unless the contrary intention appears, such receipts of a banking or deposit nature as by virtue of any statutory provision or of any general or special executive order of the Government have to be held in the custody of the Government.

“Treasury” includes a “sub-treasury” “Bank treasury” means a treasury the cash business of which is conducted by the Bank and a “Non-Bank Treasury” means a treasury other than a Bank Treasury.

-Federal Treasury” means and includes any treasury or sub-treasury not being a Treasury or sub-treasury under the control of a Province.

Location of Public Moneys (Rule 3):

6.4 Subject to the Provisions of Sub-rules (2) and (3) or Rule 7 and Sub-rule (1) of Rule 33, public moneys’ of the Federal Government must either be held in a Federal Treasury or in the Bank. Moneys deposited in the Bank is considered as one general fund held in the books of the Bank on behalf of the Government.

The deposit of such moneys in the Bank is governed by the provisions of Section 21 of the State Bank of Pakistan Act, 1956 (Act XXXIII of 1956).

General system of control over Federal Treasury (Rules 4 & 5):

6.5 Normally there is a treasury in each district, where the cash transactions are not conducted by the Bank, the treasury is divided into two departments, a department of account under an accountant and a department of cash, stamps and opium under over-all charge of Collector who entrusts the immediate executive control of the treasury to a treasury officer. The Treasury Officer is, no doubt, subordinate to him, but this does not divest the Collector of his responsibility for the administrative control. The latter is responsible for the proper observance of procedure and for punctual submission of returns to the Government, the Accountant General and the Bank, as may be required under the rules_ The Collector is also responsible for verifying and certifying the ‘monthly cash balance and for rendering the accounts to the Accountant General. The Collector may authorize any other officer to act in this behalf, but he should verify and certify the cash balance in person at least once every ‘six months. Whenever a new Collector is appointed he should notify the fact of his appointment to the Accountant General and also certify to him the amount

64


of cash balance, stamps and opium stores taken over by him. The Federal Government have established Federal Treasuries at Islamabad and Karachi. These are under the administrative control of the A.G.P.R.

6.6 One or more sub-treasuries may be established in a District under the district treasury if the interests of the public service so demand. The arrangements for the administration and conduct of business should be made by the head of local administration in consultation with the Accountant General. The daily accounts of receipts and payments of moneys at a sub-treasury must be included in the accounts of the district treasury.

6.7 The Pakistan Audit Department is not responsible in any way regarding the proper management and working of the treasuries. The inspection of treasuries by the Accountant General does, not relieve the Collector of his responsibilities for management and inspection.

Other Collecting and Disbursing Officer (Rule 6):

6..8 The Officers in charge of Military Treasure Chests, Officers of the Posts and Telegraph Departments or of any other Department authorised in this behalf, maintain separate departmental cash balances outside the balances in the treasury or the Bank. They are required to perform all the prescribed duties of Treasury Officer in respect of receipt of and payments from the Government money.

6.9 An Accountant General may be authorised by the Government in consultation with the Auditor General to perform all or any prescribed duties of a Treasury Officer in respect of claims against the Government that may fall due for disbursement and moneys that may be tendered for credit to the public, account.

Payment of revenues into the Public Account (Rules 7 to 10):

6.10 All moneys received by or tendered to Government Officers on account of revenues should be deposited in a treasury or Bank in full without any delay and included in the Federal Consolidated Fund or in respect of the Pakistan foreign missions, the money should be deposited in such bank or banks as have been specified by the Ministry of Finance in consultation with the State Bank of Pakistan.

As a general rule, money so received should not be appropriated to meet departmental expenditure nor should it be kept apart from the public account. The following departments have, however, been authorised to appropriate departmental receipts towards departmental expenditure:—

65


Postmasters and other heads of offices of Telegraph and Telephones Department.

Civil and Criminal Courts in respect of service of summons and diet-money of witnesses, etc.

Civil Courts in respect of receipts and refund of deposit.

Fees received by Notaries Public and-defraying of legal expenses by them.

Public Works Departments, Department of Federal Excise and Land Customs for current works expenditure and in exceptional cases for disbursement of pay and allowances:

Collector of Customs.

Forest Department.

Superintendents of Jails in respect of cash found on the persons of prisoners at the time of their admission to jail for repayment to other prisoners on their release.

Railways.

Survey of Pakistan - Payment of commission to map agents out of map sale receipts.

Government Libraries—replacement of books lost by borrowers out of their deposit money.

Branch Military Dairies.

Military Unit Allowance Fund—sale proceeds of office furniture etc. for the purpose of fund.

Collectorate of Sea-Customs and Federal Excise and Land Customs for payment of commission to duly authorised auctioneers out of the sale proceeds of the auctioned goods.

Department of Investment Promotion and Supplies for payment of commission to duly authorised auctioneers out of the sale proceeds of the auctioned goods.

6.11 The authority conferred on the above Departments to appropriate departmental receipts towards departmental expenditure in certain circumstances, should not be construed as an authority to keep the departmental receipts and expenditure defrayed therefrom outside the account of the payments into and withdrawals from the Federal Consolidated Fund.

66


6.12 The moneys which are received by a Government Officer in his official capacity or otherwise and which do not relate to or form part of the revenues of the Government should not be included in the Federal Consolidated Fund. Unless authorised as a special case, no money should be withdrawn from Public Account or the Federal Consolidated Fund and deposited in a hank.

6.13 The grant drawn by the Chief of Staff in advance in accordance -with the departmental regulations may be kept in as bank under the official title. Similarly the officers commanding units and other-concerned with the administration of Public Funds in the Defense Services may open current accounts for such funds with the bank in their official capacity.

6.14 The Bank is responsible for the safe custody of the Government money deposited in the Banks.

Withdrawals of money from the Public Account (Rules 12 to 28):

6.15 The withdrawal means the withdrawal of funds from the Federal Consolidated Fund or the Public Account for disbursement of or on behalf of the Government. The payments made by the Pakistan Diplomatic Missions abroad for and on behalf of the Government are also included in the above term.

6.16 The most important and primary Principle is that no money can be withdrawn. from the Federal Consolidated Fund or the Public Account without the written permission of the District Account Officer, Treasury Officer or of an Officer of the Pakistan Audit Department authorised by the Accountant General. In other words unless there is a written pay order of an authorised officer, no payment can be made. The Accountant General may authorise the withdrawal of funds within his own jurisdiction. Unless specifically authorised by a competent authority to do so, he cannot permit withdrawal beyond the limits of his own jurisdiction. Normally the treasuries and banks located within a Province are under the jurisdiction of the respective Accountant General. The Accountant General Pakistan Revenues, Islamabad can operate directly on the State Bank of Pakistan, Islamabad, Rawalpindi and Karachi and at the two Federal Treasuries, at Islamabad and Karachi. The Sub-Offices of the A.G.P.R. at Lahore, Karachi, Quetta, Peshawar & Gilgit can operate on the Bank Treasuries & District Account Offices located in the respective Provinces & Northern Areas respectively. If any Accountant General desires to make a payment through a treasury which is not in his jurisdiction, he had to issue an authority to the respective Accountant General who in turn will direct the Treasury Officer/Bank to make the payment.

6.17 Broadly speaking a Treasury Officer is competent to permit withdrawal for

67


all or any of the following purposes:

to pay sums due from the Government to the drawing officer;

to provide the drawing officer with funds to meet claims likely to be presented against the Government in the immediate future by other Government servants or private parties;

to enable the drawing officer to supply funds to another Government officer from which to meet similar claims;

to pay directly from the treasury or bank the sums due by the Government to a private party;

to pay a Government officer or authority who is empowered to make investments of money, standing in the Public Account, for the purpose of such investment.

6.18 A Treasury Officer cannot make any payments other than those Specified above, unless he has been authorised by the Accountant General to do so as a special case. Normally a. payment should be made in the District in which a claim arises. The authority of a Treasury Officer is limited to the -making of payments authorised by or under the provisions of the Treasury Rules. If ‘a demand is presented to the Treasury Officer which is not covered by the provisions of these rules or by an authority from the Accountant General, he would be perfectly justified to refuse such payment. A treasury officer has no authority to act under an order of the Government sanctioning the payment. Such orders should normally be sent through the Accountant General, but if there is an emergency, the order may be sent directly and the Treasury Officer has to comply with it.

6.19 ‘Every Treasury Officer is responsible to the Accountant General for acceptance of the validity of a claim against which the latter has permitted withdrawal and for satisfying him that the payee has actually received the payment. The Treasury Officer should also obtain sufficient information as to the nature of every payment he is to make and should not accept a claim which does not supply the requisite information. .if he is of the opinion that a claim is disputable he should rm. honour it and direct the party concerned to refer the matter to the Accountant General.

6.20 No pension can be paid nova gazetted officer can be allowed to draw pay, allowances, reward and honorariurn etc., until the Accountant-General has authorised the Treasury Officer to make the payment. In exceptional cases, the Government may, with the concurrence of the Auditor-General, waive the above

68


conditions.

6.21 With the exception of the newly appointed person in whose case medical certificate of fitness is necessary, the Treasury Officer should not make payment of pay and allowances to a Government servant for the first time, if the claim is not supported by a Last Pay Certificate. In cases where the Treasury Officer has himself issued a Last Pay Certificate, he should not make any further payment unless the Last Pay Certificate is surrendered back to him.

6.22 A Treasury Officer may correct an arithmetical error or an obvious mistake in the bill presented to him for payment. The drawing officer should be apprised of such corrections.

6.23 In the emergencies a Collector is empowered to require a Treasury Officer, by an order in writing, to make payment, other than a pension, without complying with the provisions of the rules. In all such cases the Collector should forward a copy of his orders to the Accountant General detailing the circumstances in which he had resorted to such a course of action. The Treasury Officer should also inform the Accountant General about the payment made by him.

6.24 Whenever the Accountant General directs a Treasury Officer to recover an amount from an officer, to whom it has been overpaid or wrongly paid, he should forthwith effect the recovery without listening to any submissions or representations made by the party concerned. The drawing officers are also expected to comply with the orders of the Accountant General in this behalf without resorting to unnecessary and avoidable correspondence.

6.25 Every Government officer who is supplied with Government funds for expenditure is fully responsible for them until he has rendered an account for the same to the satisfaction of the Accountant General. He is also responsible to ensure that payments are made to persons entitled to receive them.

General instructions for handling

Cash (Rules 76 to 77):

6.26 Moneys tendered as dues of the Government or for deposit in the custody of the Government shall not pass through the hands of a departmental officer unnecessarily. Direct payment into the Treasury or into the Bank by the person who tenders such money shall be insisted on, and direct payments arranged whenever this is practicable.

6.27 In every department or office, wherever the Government cash is handled, a cash book should be maintained in Form TR-4. Before opening a cash book

69


the number of pages should be counted and certificate to that effect recorded on the first page. All monetary transactions should be entered in the cash book as soon as they occur and attested by the Head of office or by any gazetted officer authorised by him in this behalf, in token of his having checked it.

The cash book should be closed regularly on all days, whenever there is any transaction. The totals should be checked by the head of office himself or should be got checked through some responsible subordinate other than the writer of the cash book. The totals should be initialed as correct by the Head of the office. The Cash balance is required to be verified at frequent intervals of not more than a week. At the end of the month when the cash book is finally closed, the cash balance should be verified by the head of office and a signed and dated certificate recorded to that effect in the cash book. The cash in hand should be mentioned in figures as well as in words. The balance in hand should also be analysed.

6.28 The entries in the cash book should be very neat and clean. Erasures and over-writing must be avoided. if there is an error, it should be corrected by drawing the pen through the incorrect entry and inserting the correct entry in red ink in between the lines. All the corrections should be duly attested over the dated initials of the Head of office.

6.29 Whenever any amount in the custody of a Government officer is deposited into treasury or bank, the entry in the cash book should be compared by the Head of office, with the treasury receipt, challan or bank pass book and then the attestation may be done. When the deposits into Banks/Treasury are appreciable, the Treasury Officer may be asked to issue a consolidated receipt for all remittances made during the month, which should be compared with the_ postings made in the cash book.

6.30 If an officer has to handle non-Government money in his official capacity, such cash should be kept in a separate chest and accounted for in a separate set of books, so as to keep it entirely out of the Government account’

6.31 As a matte-r of policy Grade 1 to 3 servants should not be-deputed to fetch or carry the-cash. But if it is unavoidable, only senior man of reliable character should be put on the job. Whenever the amount is large, police guards should be procured and sent to accompany the cashier/messenger.

Receipts of Government money (Rules 78 to 81):

6.32 Ordinarily the Government dues should be realized in legal tender coins or notes only. Where the cash business of the treasury is conducted by the

70


Bank crossed cheques and demand drafts may also be accepted towards the payment of Government dues. But as long as a cheque is not cleared the payment will not be treated as having been made. Consequently when a cheque is tendered, a final receipt cannot be issued. At the most a receipt for the actual cheque may be given in the first instance and final receipt given only after the clearance. Any collection charges of the Bank will have to be borne by the party, concerned. If on presentation a cheque is dishonoured, the party concerned should be notified immediately and .a demand sent to it for paying in cash. The Government will not accept any liability for damages or loss caused to the party for a possible delay in notifying the fact that the cheque has been dis honoured. It is in the interest of the parties paying the Government dues through cheques to take suitable precautions to ensure that their cheques reach the treasury or the receiving office, at the latest, on the working day preceding the date on which payment is required to be made. The receiving officer may, at his discretion, refuse to accept cheques in payment of the Government dues on the last date.

Grant of receipt to the payer

(Rules 82 to 86):

6.33 Every Government officer receiving money on behalf of the Government must issue a receipt to the payer. The receipt should be duly signed by an authorised officer, who should satisfy himself before signing the receipt that money has actually been realised and accounted for in the cash book. The amount shown in the receipts should be in words as well as in figures.

6.34 Unless there is particular form, for a certain Department all officers receiving money on behalf of the Government should use the receipt books in machine numbered Form T.R. 5 which may he obtained from the Deputy Controller of Stationery & Forms Government of Pakistan, Karachi.

The receipt books must be kept under lock and key in the personal custody of the authorised officer. A proper stock register should be maintained for the receipt and issue of blank receipt books. Whenever a new receipt book is put into use the number of forms in the book should be counted and a certificate to the effect recorded at some conspicuous place in the book over the signatures of the authorised officer.

6.35 A duplicate receipt should not be issued in any circumstances even if the original one is reputed to be lost. At the most a certificate may be given that on a specified date a certain sum on a certain account was received from a certain person. If, however, the departmental regulations envisage issue of a duplicate

71


receipt, it can be issued.

Procedure or paying public moneys

(Rules 88 to 96):

6.36 Normally all remittances to the Bank should be, in cash but cheques and bank drafts etc. are also accepted, with certain reservations as Stated in para 6.32. in case of these Departments which are authorised to appropriate revenues towards expenditure, the gross receipts and payments made therefrom should be entered as receipts and payments in the appropriate records. If the receipts are in excess of payments the excess should be remitted to the treasury/bank. The officer making the remittance should note on the challan the full amount of cash actually received by him and per contra, the expenses disbursed therefrom and not merely the net receipts.

6.37 Any person paying money into a Treasury or Bank on Government account should present with challan, wherein the nature of payment, the person or Government officer on whose_: account it is made, the head of ‘account and all other relearnt information be duly incorporated-. The challan will be in Form a T.R and should be presented in duplicate. Special challan form have been prescribed for Income-tax, Sales tax and Estate Duty.

Presentation of claims (Rules 130 to 134):

6:38 the money is withdrawn from the Federal Consolidated Fund or the Public Account only through the presentation of bills. The bill, as matter of fact, is a statement of claim against the Government containing specification of the nature of claim, amount claimed, either in gross or by items. The bill may be in the form of a simple receipt also. The bill becomes a voucher as soon as it is receipted and stamped paid.

6.39 All the bills or cheques in payment of claims against the Government should be presented at the treasury or at an authorised office of disbursement, e.g. an audit and accounts office or a foreign mission. The bill should be duly receipted and stamped if the amount claimed exceeds Rs.20/—. A cash memo, however, is not required to bear revenue stamps (not liable to duty under Stamp Act, 1899). When a person, who is not in Government employment and has rendered services or supplied articles prefers a claim, it should be submitted through the department. All hills in respect of grants-in-aid and contributions etc., to local bodies, religious, charitable or educational institutions and other non-Government bodies and persons should be presented for payment either through some responsible Government servant or after those have been

72


countersigned by him. Ordinarily no claims against Government not preferred within six months of their becoming due can be presented without an authority from the Accountant General except petty claims of Rs.5/-- or less.

Instructions regarding preparation and form of bills (Rule 138):

6.40 Printed forms in English should be used. If the bill is in some other language, it should be translated into English or at least an abstract of the bill should be prepared in English stating the amount, the name of the payee and nature of the payment. The abstract should be prepared under the signature of the preferring officer. All bills must be filled in and signed in ink. The amount claimed should be mentioned both in figures and words. Where the claim is for whole rupees, the word “only” should be added to the amount given in words. If it is fraction of rupee, the paisa may be written in figures after rupees.

6.41 Erasures and over writings should strictly be avoided. In case of an error, pen should be drawn over the wrong entry and a. correct entry neatly made in red ink, which should be duly attested by the drawing officer over his dated initials. Similarly all alterations and changes in the bill should be attested and signed as many times as are the alterations or corrections.

6.42 The Drawing Officer must record the accounts classification on each bill. The classification given in the budget should serve as a guide-in this behalf. The classification should show, inter-alia, whether the expenditure is voted or charged. Charges against two or more objects should not be included in one bill. Separate bills should be submitted where the expenditure is debitable to different detailed objects.

6.43 Where the expenditure has been incurred in pursuance of some special sanction the bill in respect thereof should be duly supported by a copy of the letter of sanction which should be attested by the drawing officer.

6.44 Dates of payments should be noted in acknowledgements, in sub-vouchers and acquittance rolls. Where due to illiteracy of the payee or on account of any other reason the date of payment cannot be given the disbursing officer should himself record the dates over his initials. If payment is required to be made to some other person or agency or through a cheque proper endorsement should be made in the bill.

6.45 When the drawing officer requires payment to be made to some other person or agency, he should specifically endorse an order or furnish an authority

73


in this regard. If the payment is desired wholly or partly by a State Bank draft an application for the draft should accompany the bill and the mariner in which payment is desired, should be indicated in the drawer’s receipt on the bill. In case whole or part of the amount of a bill is to be remitted by Postal Money Order, the bill should be accompanied by properly prepared money order form(s). The amount of money order as well as the amount of commission should he shown as deduction in the bill, The purpose of the money order should be staled briefly tail the acknowledgement portion of the money order in continuation of the entry “Received the sum specified on the reverse on….,”having sufficient space for the signature or thumb impression of the payee.

Signature or counter signature of bills (Rules 141 to 144):

6.46 No payment can be made on a bill or order signed by clerk instead of the Head of office or where the signature of the drawing officer are with rubber stamps. In all cases where signature on a bill is given by a mark or seal of thumb impression it should be attested by some known person, Signatures in vernacular except in Urdu are required to be transliterated into English.

6.47 The head of an office may authorise any gazette officer serving under him to act as drawing and disbursing officer and to sign bills and orders for him. His name and specimen signature should be communicated to the audit officer/treasury/bank. Whenever there is a change in the incumbency of the drain officer, it should he duly intimated to all concerned and his specimen signature supplied as usual, The appointment of a drawing and disbursing officer, however, does not relieve the head of office of his responsibility for the accuracy of the bill or for the disposal of money received in payment.

6.48 All those bills which require countersignature should not be presented unless the countersignature has been obtained.

Duplicate copies of the bills (Rule 145):

6.49 If a bill is presented for payment, is duly passed for payment by the Treasury/Accountant General and is lost before the actual payment is made, the drawing and disbursing officer may submit a duplicate bill with the word “duplicate” prominently marked in red ink on the top of it. The following certificate should also be recorded on the bill

“Certified that no payment has been received against the original bill. I undertake to refund the amount immediately, if payment is made against the original bill in future-.

74


The audit officer/treasury/hank after satisfying themselves that no payment was made against the original bill, pass the duplicate bill for payment.

6.50 Whenever _any bill is prepared in duplicate or triplicate, only one copy of it should be signed in full and rest of the copies simply initialled. Only the copy signed in full should be presented for payment.

Mode of making payments against bills (Rules 147 to 167):

6.51 There are two systems of making payments against bills, where the payment is made by the treasury either by itself or through the Bank, pay order is recorded on the bill and payment is made in cash. The other one is called the pre-audit cheque system and in all those cases where the treasury functions have been entrusted to the audit officers, payment is made through cheques. The bills are presented at the Public counter of those offices, a token in lieu thereof is issued and after the bill has been passed for payment and ‘a cheque prepared therefor it is delivered to the payee or his representative on his surrendering the token. The cheques for more than s. 200/— drawn in favour of Corporate or Local Bodies, firms, private persons or Government servants (in respect of their personal claims) shall always be crossed. This rule will, however, not apply to Federal Government Servants in receipt of pay and allowances upto 700/- p.m.

Specimen signatures and other safeguards (Rules 172 to 174):

6.52 An officer, ,who is authorised to draw cheques or sign or countersign bills payable by the Accountant General/Treasury should send a set of his, specimen signatures to the Accountant General/Treasury/State Bank of Pakistan duly attested by another officer, whose signatures are already on record of the office concerned. Whenever a transfer of charge occurs the relieved officer should furnish the specimen signatures of the relieving officer to all concerned, duly attested by the former. Specimen signatures, when forwarded on a sheet of paper other than the forwarding letter itself, should be attested by the officer signing the forwarding letter. Similarly the Accountant General will forward the specimen signatures of the officers authorised by him to sign cheques and payment authorities on his, behalf, to the Treasury/State Bank of Pakistan/Other Accountants General. All payment authorities issued by an Accountant General have to be embossed with a special seal duly’ countersigned by an officer authorised in this behalf.

Checks to be applied to claims (Rules 177 to 188).

6.53 Whenever a bill is presented for_ payment to the Department/ Treasury/ Audit office the normal audit checks are to see if the claim is admissible, authority

75


is good, arithmetical calculations are correct, signatures/ countersignatures are genuine and legal quittance is in order. Where .the payment has to be made to an authorised agent or hanker the endorsement-should be in order and complete in all respects. If the bill is found in order it is passed for payment.

6.54 When a person not in Government employ claims payment for work done, services rendered or articles supplied the bill should be submitted through the (lead of Department or other responsible Government officers cone rued. While forwarding the bill to the Accountant General/Treasury Officer, the departmental officer should record his acceptance of the amount, both in figures and words on the body of the bill. It is the responsibility of the disbursing officer to see that the payment is made to the correct person.

6.55- The Treasury Officer/Audit Officer is also required to inform the income tax authorities regarding the payments made to officials and non- •• officials, etc., in respect of remunerations, fee, commission and bonus, etc. The names and addresses of the payees should he duly intimated.

Responsibility for the money withdrawn (Rules 205 to 216):

6.56 Every Government officer entrusted with the payment of money should obtain for every payment he makes a voucher setting forth the full and clear particulars regarding the claims and all relevant information necessary for its proper identification and classification in accounts. Every voucher must bear to have attached to it an acknowledge_ of payment signed by the person by whom or on whose behalf the claim is put forward. Where it is not possible to obtain an acknowledgement, a certificate of disbursement should be in manuscript, signed by the disbursing officer and countersigned by the superior officer. A memorandum, detailing the reasons for not obtaining an acknowledgement should also be drawn and kept on record.

6.57 Every voucher must bear a pay order signed by the authorised drawing officer, specifying the amount payable both in words and figures. The pay order should be signed by hand in ink. The vouchers and sub-vouchers should be stamped ‘paid’ and cancelled, so that they cannot be used a second time. Vouchers below Rs. WO/ which are not required to be submitted to the audit officer, should be .properly recorded as important documents.

6.58 All objections and orders communicated by an audit officer should be promptly attended to. Wherever he disallows any payment as unauthorised the disbursing officer -should not only recover the amount paid despite all protests and submission, bur refuse to pay in future, unless the audit officer authorises him to resume payments. In respect of retrenchments a disbursing officer should

76


not enter into correspondence with the audit officer and the Government servant concerned. His duty is simply to carry out the orders he has received. The aggrieved person may take up his case with proper quarters, if he so desires. If a Government servant, from whom a recovery is ordered by the Accountant-General, is transferred to the jurisdiction of another disbursing officer, the order of recovery should be passed on to him without delay,

6.59 Except in those cases where the Government servant acted contrary to orders or without due justification, the recoveries in respect of Over-payments should not exceed one-third of the pay of the -Government servant concerned.

6.60 In order to keep the record of retrenchments and recoveries in a proper way, a register should be maintained by every disbursing officer wherein the retrenchments ordered by the Accountant-General, should be recorded. Separate columns should be provided to show the name and office of the person from whom the recovery is to be effected, the nature and amount of over-payment and the method by which the over-payment is adjusted.

Due date of submission of ‘monthly Pay bills (Rules 217 to 219):

6.61 The Government servants may sign the bill for monthly pay and fixed allowances on the last working day of the month for the labour of which such pay and allowances are earned. The amount so claimed will be due for payment on the next working day. Pay ‘and establishment bills of the Secretariat and other offices of the Federal Government may be signed and presented five days (7 days in the case of Karachi, Rawalpindi, Islamabad and provincial Headquarters) before the last working day of the month to which they relate. Even if the Accountant-General, issues cheques for the bills before the 1st. of the next month, he endorses on them the words not payable before first proximo” so that in any case the pay and allowances are paid not earlier than the first day of the next month. In case of foreign missions pay may be disbursed on the last day of the month if it is customary in that particular ‘country. In the following circumstances a Government servant may be allowed to draw pay due for a part of the month and these bills may be passed for payment before the end of the month:-

When a Government servant proceeds, out of Pakistan, on temporary duty or on leave or on vacation. If, however, the leave- salary is payable in Pakistan it will be drawn along with the duty pay at the commencement of the next month,

When a Government servant is transferred to another audit circle or within the same audit circle to and from the P.P.W.D. or Forest Department or from one P.P.W.D. Division to another.

77


When a Government servant finally quits service of the Government or goes on Foreign Service.

When a Government servant serving in a Pakistan Mission abroad relinquishes charge arid leaves the country in which he was serving, either on transfer or on leave.

6.62 If the first two days of a month are public holidays and pay and allowances cannot be disbursed during those days, a competent authority may direct the payment on the last working day before the holidays of the nongazetted Government servants drawing pay and allowances not exceeding Rs. 700 per month. In other special cases, the Government may also relax the provisions of the above rules.

6.63 If the Eidul-Fitr, Eidul Azha the festivals of Dusserah, Diwali, Guru Nanak’s Birthday, Good Friday. Easter Monday, Christmas or Parghat Day of Guru Balmik Swamiji falls within last ten days of the month, the pay and allowances of that month may be drawn in advance and disbursed to Government servants belonging to the community observing the festival. The advance should not be disbursed earlier than five days before the date of the festival.

Deductions from pay bills (Rules 221 to 229):

6.64 The drawing officer in respect of the non-gazetted Government servants and gazetted officers themselves are responsible to see that the deduction from the bills on account of subscription to the provident funds, postal life insurance, income tax, super tax, Benevolent Fund and Group insurance premia etc., are made in accordance with the rules and regulations and Income-Tax Act, 1922. The same applies to account of the house rent. The demand statement in respect of .the house rents are sent by the P.P.W.D / Estate Officer in duplicate. The deduction should be made accordingly and one copy - of the statement after recording the fact of recovery in the appropriate column returned to the P.P.W.D./Estate Officer. Where the rent recoverable is a percentage of the emoluments of a Government servant, the rate of emoluments should be intimated from time to time to the authorities concerned. In the case of gazetted officers the audit officer endorses a copy of the salary slip to the Estate Officer so that he may keep his records up-to-date.

6.65 When the pay of a Government servant is attached by any order of a Court of Law, it is the duty of the officer receiving the court attachment order to see that proper deduction is made in satisfaction of such order from the pay of the Government servant concerned; Only the pay of a Government servant and not any allowances can be attached. The maximum amount of attachment in a

78


month will be the amount available after paying the salary to the Government. servant to the extent of first 100 rupees and one-half of the remainder, e.g., if the pay of a Government servant is Rs. 500 he will be allowed to retain first hundred rupees phis 50 percent of the remainder, viz., Rs. 200 and the balance of Rs. 200 can be attached. Any deduction on account of subscriptions to the Provident Fund, taxes on income and recoveries of advance, etc., will be made from the non-attachable portion of the Government servant’s salary. On an Attachment Order recovery can be made for a maximum period of 24 months. If there is another Attachment Order recovery will start after the expiry of 12 months from the last deduction on account of a previous Attachment Order.

6.66 The procedure for deductions on account of attachment will be that gross amount of pay and allowances are drawn on’ pay bill, the net amount after deducting the amount recoverable under the .attachment Order, will be disbursed to the Government servant concerned. The authority making the deductions will remit the attached pay to the Court concerned. In such cases the audit officer generally records two pay orders on a bill one in respect of the amount payable to the Government servant concerned and the other in favour of the Court ordering the, attachment and accordingly two separate cheques are issued. In case a judgment debtor does not sign his acquittance roll, if he is non-gazetted or abstaining from preferring a pay bill if he is gazetted officer in order to evade the payment of the attached amount, the Head of office or administrative officer concerned may draw the pay of judgement debtor in satisfaction of the attachment order and remit the amount to the Court concerned. The cost if any, on account of the remittance to Court is deducted from the amount realised and- only net amount-remitted.

First payment of pay and allowances (Rules 230 to 231):

6.67 When a Government servant presents his pay bill for payment for the first time, it should be duly supported by a medical certificate of fitness, if it is a fresh appointment or re-employment after resignation or forfeiture of past service. In other cases the pay bill should be supported by the Last Pay Certificate issued by the Treasury/Audit Office from which he last drew his pay. If a pensioner is re-employed, this fact should be stated in the bill. In all cases of transfer the responsibility of obtaining his Last Pay Certificate from • the last disbursing officer rests upon the Government servant himself.

Payment on quitting the service (Rule 232):

6.68 Whenever a gazetted Government servant finally quits the service by retirement, resignation, dismissal, death or otherwise or is placed under

79


suspension, the last payment of pay and allowances should not be made to him until a ‘no demand certificate’ is issued by the Department concerned, audit office, and the Estate Office, etc.

However, the last payment of pay or allowances of a Government Servant finally quitting service by retirement shall not be held up merely for verifying that no demand is outstanding against him. The payment may be made if the Government servant or in the event of his death before payment, the person entitled to receive payment agrees in writing that any demand coming to notice within a period of one year from the date of such payment may be recovered from the pension. The official failing to intimate demand within the period of one year from the date of retirement of an officer shall be personally liable for the amount involved.

Death of Payee (Rule 233-234): -

6.69 A Government servant is entitled to the pay and allowances for the day of his death irrespective of the hour at which the death took place. The ̀ day’ for the purpose of this rule means a calendar day beginning and ending at midnight.

6.70 Pay and allowances of a deceased Government servant may be paid to his heirs. If the amount payable is less than Rs. 500 payment can be made by a competent authority after making an enquiry regarding the rights and title of claimants. Where the amount exceeds Rs. 500 the payment can be made under the orders of the Head of Department on execution of an indemnity bond, with such sureties as he may require and after fully satisfying himself regarding the right and title of the claimants. The latter course is adopted only in such cases where the Head of Department is convinced of the fact that undue delay and hardship would be caused by insisting on the production of a Succession Certificate. In all other cases and specially those of a doubtful character, payment should be made only to the claimants producing the legal authority.

Place of payment (Rules 235 to 243):

6.71 The bills for pay and allowances are payable only in the District where the claim arises. The leave salary of a gazetted Government servant who draws his leave salary in Pakistan may be paid at any treasury in Pakistan. But a non-gazetted Government servant will be paid his leave salary only at the place where he draws his duty pay. He may, however, make his own arrangements for getting his leave salary remitted to him.

6.72 A Government servant, whose duties require him to travel extensively on inspection should take with him his Last Pay Certificate. This would enable him

80


to draw such portion of his pay from the nearest treasury audit office, as he desires. The balance may be drawn by hits at his headquarters. In case he passes from the jurisdiction of one Accountant-General to that of another during the course of his tour, his Last Pay Certificate will require countersignature of both of them. In such a case no advance is made and no recovery or adjustment becomes necessary. Similarly, he can draw his travelling allowance bills after getting them countersigned by the Controlling Officer. But he cannot be paid any advance of travelling allowance. The same procedure will be followed in respect of establishment, if any, which accompanies him.

Payment of Pay, leave salary etc., through agents (Rules 214 to 246):

6.73 A Government servant may be allowed to receive the payment of his pay and allowances or leave salary through a messenger duly authorised by him to receive money in his account. But there should be no endorsement on the hill to pay to any such person. The Government do not accept any responsibility in respect of money or cheque handed over 10 the messenger. In case of gazetted officers the bills may be made payable to some well-known banker or agent, provided there is a written request to that effect. The receipt given by the banker or agent will not be treated as final quittance, unless the bill has duly been endorsed in favour of the agent or hanker. The payment to an agent will be made only if he holds a valid power of attorney to act for the Government Servant concerned. Government servants proceeding for training to a country outside Pakistan under a scheme sponsored by the Government, may draw a part of their pay in the currency of the country to which they are sent for training subject to such limit as may be prescribed by the Government from time to time, and the balance in Rupees in Pakistan. The pay of Government Servant (gazetted or non-gazetted) may. however, be drawn by the Head of his office and the amount disbursed to the nominee of the Government Servant concerned unless the Government servant prefers to make his own arrangement to receive payment in accordance with the prescribed procedure.

6.74 The gazetted officers claiming leave salary in Pakistan should either appear in person at the place of payment or furnish a life certificate signed by a responsible Government officer or some other well-known or trustworthy person. If he draws it through an agent, the latter should produce such a certificate.

Bills of B-16 and above Government servants, (Rules 248 to 261):

6.75 The pay and fixed allowances of B-16 and above Government servants are drawn on bills in Form T.R. 16 if drawn from treasury and in Form T.R. 17 if the pay is drawn from an Accountant General. The claims relating to leave

81


Salary, Honorarium, fees. etc., are- also drawn in the same forms. The travelling allowance bills are drawn in Form T.R. 20.

6.76 The B-16 and above officers are not allowed to draw increased or changed rate of pay, leave salary, fixed allowances, reward or honorarium, etc.., unless the Accountant-General has issued an authority in respect of the same. When such an officer draws his pay from a treasury, he can draw advance of pay and travelling allowance without any authority from the Accountant-General, but an authority is necessary in respect of all other personal advances.

Bills of B-1 to B-15 Government servants (Rules 262 to 282):

6.77 The bills for pay, leave salaries and fixed allowances of B-1 to B15 Government servants are drawn in Form T.R. 22. Separate bills should be prepared for permanent and temporary establishments. The name of every substantive, officiating or temporary incumbent should be shown against each post. In respect of temporary establishment, the ‘number and date of sanction letter is also required to be quoted. The rate of pay claimed should always be noted and when the pay is drawn for a part of the month, the number of days are mentioned against the name of the Government servant concerned. The various sections comprising the establishment should be shown separately, the description of each section as well as the sanctioned number of posts included therein being prominently written in red ink at the top. Whenever the leave salary is drawn, the bill’ should be accompanied by a statement, attested by the drawing officer, showing the calculation of the leave salary. If due to certain reasons the leave salary of an incumbent cannot be calculated, the amount of pay to which he would have been entitled had he remained on duty should be entered in the money column of the form which is intended to show leave salary, the amount being lei t undisbursed and treated as held over pending the fixation of the amount of leave salary.

6.78 The entries in all the money column of the bill should be totalled under each section and the totals written in red ink. The totals are required to be checked by the drawing officer himself or through some responsible person °flier than that who has prepared the bill.

6.79 The names of incumbents without permanent posts in a substantive capacity, in B-1, 2 and 3 and head-constables and constables may be omitted from pay bills and the following certificate recorded on the body of the bill.

“Certified that all persons whose names are omitted from, but whose, pay has been drawn in this bill have actually been employed during the • month and Unfit full details of the names of the persons concerned and the emoluments drawn

82


for them working up to the total included in this bill have been duly shown in the office copy.”

6.80 The claims of Government servants in such cases are not lumped together and entered as a single item in the bill, but the bills, should show separately the number on different rates of pay or with different designations. The head of Local Administration may extend the provisions of these rules, in consultation with the Accountant General, to any specific classes of establishment.

6.81 The other instructions printed on the bill form should be observed very carefully.

6.82 If any Government .servant is absent during a month, either on special duty or under suspension, or with or without leave, other than casual leave, the monthly bill should be supported by an absentee statement in Form T.R. 23. In case of amalgamated establishments, a. consolidated absentee statement showing the complete chain of arrangements should be furnished to the Accountant General. Whenever leave salary is drawn in respect of a B- I to B-15 Government servant who has served under another Government or Department, which is treated as a separate unit for purposes of allocation of leave salary, a detailed statement of allocation of leave salary should be prepared and attached to the leave salary bill.

6.83 When the increment of a B-1 to .11-15 Government servant is drawn, a periodical increment certificate in Form T.R. 24 should be attached to the first pay bill in which the increment is drawn. The periods of duty and absence with or without leave should be shown in the appropriate columns of the increment certificate.

6.84 Every bill in .respect of an overtime allowance should bear the following certificates:—

“Certified that-

The men for whom overtime .allowance is claimed have actually earned it by working overtime:

The periods for. which over time allowance has been claimed have been checked with initial records and found correct:

The rates of overtime allowance have been sanctioned by a competent authority; and

The overtime allowance has been taken into consideration for calculating the

83


income-tax due from the Government servant.”

Where overtime allowance is paid from the fees realised from the private parties and credited to the Public account, the drawing officer should certify that fees has been realised and credited into the public account.

6.85 Arrears on account of pay, allowances and leave salary should -not be drawn in the ordinary monthly pay bill, but in a separate bill. The amount claimed for each month should be entered separately with full cross reference of the bill from which the charge was omitted or withheld or on which it was refunded by deduction. A note for the arrear bill should invariably be made on the office copy of the bills for the period to which the claim pertains. This should be done over the dated initials of the drawing officer, so that the risk of the arrears being claimed again, may be avoided.

6.86 The travelling allowance bill in respect of establishment should be drawn in Form T.R. 25 and the instructions printed thereupon adhered to carefully and the bill prepared accordingly.

6 87 The head of an office is personally responsible for-the amount drawn on a bill signed by him or on his behalf until he has paid it to the persons entitled to receive it and obtained a legally valid quittance on the office copy of the bill. In large establishments it is permissible to obtain quittance on a separate acquittance roll in Form T.R. 2.8. The quittance rolls and office copies of the bills are not required to be submitted to the Accountant-General but being important records, they should be stamped paid and preserved carefully for the .period prescribed under the rules.

6.88 If due to certain reasons payment cannot be made within the month, the amount drawn for the payee should be refunded by short drawal in the next month bill. The amounts so refunded can be.-redrawn whenever the payment is proposed to be made. But if in any case the drawing officer considers that the refund would be inconvenient, he can retain the undisbursed amount for a period not exceeding three months. This should be done only if proper arrangements can be made for the safe custody of the cash retained. 6.89 The undisbursed putt and allowances should not be placed in deposit in a treasury under any circumstances.

6.90 Pakistan Missions abroad may make payment to their staff by cheque.

Computerized Payroll:

6.91 Computerized payroll system has been introduced with effect from 1st July,

84


1969 for disbursement of pay and allowances to the Government Servants, maintaining the G.P. Fund accounts, accounting for the various items of receipts and expenditure arising thereupon. The scheme has been designed to computerize gradually payroll of all the Ministries/Divisions and Departments.

6.92 The manual preparation and submission of regular monthly pay bills are dispensed with under the computerized payroll system. The officers (11-16 and above) and staff (B-15 and below) are treated alike in this system and as such the input data and output reports are processed in respect of officers and staff without any distinction.

The detailed audit of payments and deductions in respect of the officers (B-16 and above) is conducted by the Audit Office and the Drawing and Disbursing Officer is responsible for all payments/deduction in. respect of the staff (B-15 and below) in accordance with existing rules and orders of the Government.

6.93 The Drawing and Disbursing Officers of the Administrative Ministries/Divisions and Departments are required to provide to Audit Office all the initial data in respect of all the officers and staff of their respective Departments for creation of master-file each month. The detailed instructions for furnishing the input data, handling the output reports, of pay and allowances etc., have been laid down in the “Audit and Accounting Procedure’ for Computerised Payroll in respect of Government servants.” The copy of this procedure has been supplied to the concerned Ministries/Divisions and Departments.

6.94 The Computer Agencies who design and run the Computerized Payroll system on the Computer provide the procedure booklet containing the detailed technical information and instructions in respect of input data, output reports, code lists, filling in of all input forms processing of the data, etc. Initial training is imparted to the officers and staff of a new Department, whose Payrolls are to be Computerised in order to acquaint them with the Computerised payroll system.

6.95 The most important responsibility of the drawing and disbursing officer in this regard is to ensure that all input data is correctly supplied and all changes like promotions, demotions, leave, transfers, retirements and variations in the rates of entitlements and deductions, etc., are promptly reported through change statements. Any omission or delay in this regard may result into overpayment.

Contingencies (Rules 284 to 317) General Rules:

6.96 The term “Contingent Charges” or “Contingencies” means all incidental and other expenses which are incurred for the management of an office as an office or for the technical working of a Department. The expenditure incurred

85


on “Works”, “Stocks”, “Tools” and “Plants”, etc., is, however, not included in the contingencies.

Classification of charges (Rules 287):

6.97 Contingent charges incurred on the Public Service are divided into the following classification adopted in each department or office being determined by orders of competent authority;

Contract Contingencies - are those for which a lumpsum is placed annually at the disposal of disbursing officer for expenditure without further sanction of any kind. These consist of the charges the annual incidence of which can be averaged with reasonable accuracy,

Sale-regulated Contingencies - comprise such contingent charges as may be regulated by scales laid down by a competent authority, e.g., reward for derestriction of wild animals and supply of liveries to Government. Servants, ‘etc.

Special Contingencies — include such contingent charges whether recurring or non-recurring as cannot be incurred without the previous sanction of the competent authority,

Countersigned Contingencies — include such contingent charges as may require the approval of some controlling authority before they can be admitted as legitimate expenditure, such approval usually taking the form of countersignature after payment on a detailed bill submitted to the Accountant General.

Fully-Vouched Contingencies — comprise contingent charges which require neither special sanction nor countersignature, but may be incurred by the head of office on his authority. These may be passed on fully vouched bills without countersignature.

6.98 The above classes of contingencies are not necessarily mutually exclusive. There may be cases where special contingencies are regulated by scale or in which a bill for scale-regulated contingencies requires countersignature. In a case of this nature the rules relating to both the kinds of contingencies will be applicable.

Permanent advance; its general limitations (Rules 288 to 294):

6.99 The Government officers who have to make payment on account of contingent expenditure before they can place themselves in funds may make such payments from the payment advance or imprest, which can be recouped

86


as usual. The charges incurred should be drawn and paid at once. It is very irregular to keep a claim pending to be paid out of the funds for the next year. Money should be drawn only when it is required to be paid immediately. Drawal of money in anticipation of demands or in order to prevent the lapse of budget grant is strictly prohibited. The charges relating to two or more detailed objects should neither be claimed in one bill nor shown in one register.

6.100 No pay of any kind can be drawn on bills for contingent expenditure, but in case of Government servants in BPS 1 of the following categories, who have been declared by a competent authority to be ineligible for pension, their pay may be treated as a contingent expenditure :—

(i) Hot weather establishment;

(ii) Coolies engaged on manual labour and paid daily or monthly wages;

(iii) Sweepers; and

(iv) Other Grades 1-3 Government servants, e.g., dhobies, tailors, syces and farashes etc.

The bill on account of labour charges for coolies should be supported by a certificate to the effect that they were actually entertained and paid. In respect of other B.P.S. t employees the disbursing officer should certify that all such employees whose pay has been charged in the bill were actually entertained in Government service during the period concerned.

Responsibility of the Drawing Officer (Rule 295):

6.101 Every Government officer is expected to exercise the same vigilance in respect of the petty contingent expenditure, as a man of ordinary prudence would do in respect of his own money. The drawing officer should see that rules regarding the preparation of contingent bills are observed and only that amount is drawn which is required for immediate disbursement or has already been paid from the permanent advance. He should also see that the expenditure is within the sanctioned budget and if it is exceeded or is likely to exceed, he should take prompt steps to obtain additional appropriation. In regard to the Contract Contingencies he should see that expenditure is not in excess of the contract grant.

Responsibility of the Controlling Authority (Rule 296):

6.102 The controlling authority should see that the expenditure incurred was of obvious necessity, the rates were fair and reasonable, requisite sanctions

87


had been obtained, arithmetical calculations were correct and the expenditure was within the appropriation. If he felt that the expenditure was progressing too rapidly, he should intimate the fact to the drawing officer and insist on its being checked

Cancellation and destruction of vouchers (Rule 297):

6.103 The sub-vouchers should not be destroyed before three years. If the local audit has not been conducted these should be retained even beyond three years, so that the audit may be in a position to check them. The vouchers which are not required to be submitted to the Accountant General or the controlling officer should he cancelled by means of a rubber stamp or by an endorsement in red ink across the voucher. The cancellation should be initialled by the drawing officer. The cancellation should be done when the contingent bill is signed, in which the vouchers or sub-vouchers are included. The vouchers which are submitted to the controlling officer and which are not required to be submitted to the Accountant General should be cancelled by him under proper initials. In the bill submitted to the Accountant General, it should be certified by the drawing officer/controlling officer that the vouchers/ sub-vouchers retained by them have duly been cancelled. The vouchers/subvouchers required to be submitted to the Accountant General should be cancelled, as the duty of cancelling them in order to prevent their fraudulent use devolves upon him.

Record of contingent expenditure (Rules 298 to 301):

6.104 A register of contingent expenditure should be maintained in Form T.R. 29. The various columns regarding detailed objects may be modified to suit the requirement of each department and office. The appropriation should be noted at the top of each column. As each payment is made entries should be made in the contingent register regarding the date of payment and the name of payee, the No. of sub-voucher and the amount paid. Every entry should be initialled by the officer incurring the expenditure. In order to enable a disbursing officer to keep a watch over the progress of expenditure under each detailed head, a progressive total of all the months should be worked out immediately after the monthly total, from the commencement of the financial year up to the end of last expired month.

Bills for contingent charges (Rules 302 to 314):

6.105 Whenever money-is required to be drawn for contingent expenditure whether to recoup the imprest or at the time of transfer of charge and in any case at the end of each month a red line should be drawn across the page of the contingent register, various columns should be added up and separate

88


bills prepared for each kind of contingent expenditure. The entries in the bills, vouchers/sub-vouchers should be compared carefully with those of the contingent register and only then the bill should be signed and presented for payment. In case of bills of suppliers, the amount of which is too large to be paid from the imprest, these may be endorsed for payment to the party concerned direct. When paying rewards to the informers or in other cases where the names of payees cannot be disclosed due to the Public reasons, the drawing and disbursing officer should record a certificate in his own hand writing to the effect that the payment has duly been made and this certificate will be submitted to the Accountant General in lieu of the payees receipt.

6.106 The bills in respect of the Contract Contingencies should be drawn in Form T. R. 30. The Fully Vouched Contingent Charges should also be drawn on the same form and full detail of the charges given therein. The charges regulated by the scales and those relating to the special Contingencies are drawn in Form T. R. 31. In the case of Special Contingencies the No. and date of letter of sanction should be quoted invariably. Where the sanction has been accorded for a lumpsum amount and the special sanction is continued for more than one month., the second and subsequent month’s bill should bear a note of how much has been spent up-to-date under the special sanction.

6.107 Except in those cases where prior countersignatures are required the charges on account of items falling under Countersigned Contingencies may be drawn on abstract hills in Form T. R. 31, subject to the condition that a detailed bill will be prepared and submitted to the controlling officer and Accountant General in due course. A certificate should also be recorded on the bill to the effect that detailed bill has been submitted to the controlling officer in respect of the abstract bills drawn in the previous month on such and such date, No abstract bill should be cashed after the tenth of a month without this certificate, The detailed hill should be prepared in Form T.R. 32 headed “not payable at treasury” and showing the monthly total of each column with description of each charge. The No. and date of sub-vouchers arid those of abstract bills should be quoted. The amount of all abstract bills drawn during the month should agree with the total of the detailed bill. If there is a difference, it should be explained adequately. The bill should be signed by the Head of office and then submitted to the controlling officer, who will review it with sub-vouchers. After he has been fully satisfied, the bill will go to the Accountant General, for audit scrutiny. Any disallowance ordered by the former .will be responded by the Head of the office through refund by means of short drawal in the next-bill.

Service Postage- Stamps (Rule 317):

89


6.108 For purposes of obtaining service postage stamps, and adjusting their value, a bill should be prepared in Form T.R.34. This should contain acknowledgement of the drawing Officer for the receipt off, stamps indented for. The bill will be treated in the same way as if drawing the cash. The bill will be passed for payment by transfer by the Accountant General, Then it should be presented to the treasury, where the stamps will he issued and the amount will be entered in the list of payments crediting the value of the stamps in the same manner as if the cash was realised.

90

GENERAL PROVIDENT FUND (G. P. F)

91


CONSTITUTION OF THE FUNDGeneral Provident Fund (GPF)

was Established & is Enforced

under the provisions of the

Provident Fund Act, 1925“General Provident Fund (Central Services) Rules, 1934 and Provident Fund Rules. 1966”

HEAD OF ACCOUNT UNDER

THE CHART OF ACCOUNTS

• G06103Major Object: G06-Trust Account Fund

Minor Object: G061-Provident Fund

Detailed Object: G06103-General Provident Fund (Civil)

• SUBSCRIPTION TO THE FUND;• By all Government Servants in

• Permanent

• Temporary or

• Officiating Service

• SUBSCRIPTION TO THE FUND;Originally, the Subscription to the Fund was optional i.e. at the option of the Government Servant.

The minimum subscription amount was at the option of Subscriber / Government Servant but maximum limit was fixed i.e. pay (basic pay) of the Government Servant.

92


From 01-09-1953 (1st September 1953), the subscription to the Fund was made Compulsory, but after rendering Services of more than two (02) years.

Fixed / Uniform Rates have been introduced with effect from 01-07-86 (1st July 1986), from the date of appointment of the Government Servant.

The Fixed / Uniform Rates are fixed for each scale / grades i.e. BPS of the Government Servant.

The account number will be allotted by the Accounting Office concerned i.e.

1 by AGPR (in case of Federal Govt. Employee) or

2 by AG (in case of Provincial Govt. Employee) or

3 by DAO (in all cases, where Govt. Servant is not performing his duties in Federal / Provincial Headquarters).

The application for opening of GPF Account will be submitted by the Subscriber (i.e. Government Employee) to the AGPR / AG / DAO through DDO.

The Application for opening of GPF Account will be submitted along-with the Nomination Form.

Nomination can be made of any person, within family i.e.

1 Wife,

2 Childrens,

3 Widow & Childrens of the Deceased Son of a Govt. Servant / Employee.

• NOMOINATION;Bachelor i.e. Unmarried Government Employees (not having family) can Nominate any person but he / she will revise/change it, after getting married.

• INTEREST;Interest is payable on the subscription made / credited to GPF Account as prescribed / detailed by Government under GPF Rules, 1934.

• Interest (compound) is calculated on monthly basis in the light of annual interest rate approved by the government.

• Interest is calculated from the date of deposit of GPF subscription

93


• Interest, in normal cases, is allowed up to the date, the subscriber quits the service.In case, a subscriber does not send an application to the AO (GPF) for payment of his/her GPF within 6 months of becoming due i.e. DOR, then the interest be allowed up to the end of 6th month after the month in which the payment became payable i.e. month of retirement.

• Where the payment of GPF or a part thereof is delayed due to administrative reasons i.e. missing credits, transfer of GPF from one accounts office to another or similar reason, then the interest be allowed up to the end of the month preceding the month in which the total GPF payment or a part thereof is made.

• A Muslim subscriber can ask the AO (GPF) to not credit the interest on his/her accumulations.

• In case, he/she does so, and later cancels the decision and write to AO (GPF) to credit interest on his/her accumulations, then the AO will allow interest from the beginning of the Financial Year (FA) in which he/she requested to start allowing interest.

• The AO (GPF) is not authorized to allow interest for a FA or a part of the FA, for which the GPF Annual Interest Rate has not been announced by the government. Residual payment will be allowed after the announcement of the rate in question.

Example of Subscription & Interest calculation(will be carried / done at the end of Session)

• ADVANCES;• Temporary Advance

• House Building Advance &

• Non-Refundable Advance

• TEMPORARY ADVANCE:Temporary Advance can be taken from the General Provident Fund (GPF) for;

1. Illness,

2. Marriage,

3. Health,

94


4. Education,

5. Religious Ceremonies (like Funerals etc.)

• CONDITIONS FOR SECOND ADVANCE:• A second advance may be allowed but only in rare & exceptional cases.

• A second advance shall be sanctioned by the authority next above the sanctioning authority.

• The authority sanctioning the second advance shall record reasons for sanctioning the second advance; and

• The outstanding balance plus interest, if any, needs to be recovered from the second advance.

Subject to maximum of three (03) months Basic Pay or half of the amount at the credit of the Subscriber, which ever is less.

Example:

Refunded in minimum twelve (12) installments & maximum forty eight (48) installments and recovery is started from the pay of the month in which the temporary advance is drawn / taken.

• HOUSE BUILDING ADVANCE:A HBA can be taken from the General Provident Fund Account for the;

1. Construction,

2. Reconstruction,

3. Extension,

4. Renovation of the House &

5. Purchase of House.

80% of Accumulation or twenty-four (24) Month’s Basic Pay, whichever is less.

Example.

• DOCUMENTATION FOR HOUSE BUILDING ADVANCE:Within three (03) months; Land & House Mortgaged to the President.

95


Mortgage Deed should be registered within three (03) months of its execution.

• RECOVERY OF HOUSE BUILDING ADVANCE:Recovery at the rate of 7% per month of the Basic Pay, from the fourth (4th) issue of the Pay.

However, if the advance taken is less than the 18 month’s basic pay, than recovery shall be at the rate of 5% per month of the Basic Pay from the fourth (4th) issue of the Pay.

• NON-REFUNDABLE ADVANCES:Three Non-Refundable advances, one each after attaining the age of 45, 50 & 55, shall be admissible to a subscriber;

1. At the age of 45 years, 80% can be taken &

2. At the age of 50 years, 100% can be taken.

• NON-REFUNDABLE ADVANCES:Non-Refundable Advance can be taken for the;

1. Construction,

2. Re-Construction,

3. Extension,

4. Renovation of House,

5. Purchase of Agricultural Land/House &

6. repayment of Loan to Fin. Institution.

• FINAL WITHDRAWAL OF ACCUMULATION:• During Leave Preparatory to Retire (LPR).

• On Quitting the Service.

• On the Death of the Subscriber.

If not Proceeds on LPR, twelve (12) months before attaining the age of Superannuation i.e. 60th year of the age.

96


• ZAKAT DEDUCTION:On payment of Non-Refundable Advance.

At the time of Final Payment.

• However, the subscriber may opt for non-deduction of the Zakat against his

General Provident Fund payment.

• INCOME TAX DEDUCTION ON GPFThe GPF scheme is highly profitable as the Government has not yet imposed Income Tax on GPF payments.

• MAINTENANCE OF SUBSCRIPTION RECORD IN RESPECT OF CLASS-IV GOVERNMENT EMPLOYEES:

The subscription record of the Class-IV employees will be maintained by the Office Concerned i.e. by the Drawing & Disbursing Officer (DDO).

However, the calculation of interest / profit will be made by the concerned accounting office i.e. by the AGPR/AG.

• WHAT A NON-GAZETTED GOVERNMENT SERVANT NEEDS TO DO IN ORDER TO KEEP GPF UPDATED:

• A non-gazetted government servant needs to write to his/her Drawing and Disbursing Officer (DDO) to further request the concerned accounts office for issuance of annual GPF statement/slip after the announcement of annual GPF interest rate.

• In case, in Balochistan, if a non-gazetted government servant is posted in a district where a District Accounts Office (DAO) or Treasury Office (TO) functions, then, he/she needs to seek GPF deduction statement or GPF credits statement duly signed by his DDO and verified by the DAO/TO from their establishment record (verification of voucher numbers).

• This statement is then forwarded to AG Balochistan for incorporation in his/her main GPF account maintained centrally.

• Every non-gazetted government servant is advised to keep as much record of his/her service as possible especially of pay and related deductions.

• This advice needs to be followed till the complete conversion of GPF ledger

97


data to Computerized system.

• Every non-gazetted government servant should keep his nomination updated with the AO (GPF).

• A gazetted government officer needs to write to the concerned accounts office for issuance of annual GPF statement/slip after the announcement of annual GPF interest rate.

• In case, in Balochistan, if a gazetted government officer is posted in a district where a District Accounts Office (DAO) or Treasury Office (TO) functions, then, he/she needs to seek GPF deduction statement or GPF credits statement duly signed/verified by the DAO/TO from their gazetted pay audit record. Above can be done annually or at the time of transfer to Quetta.

• This statement should then be forwarded to AG Balochistan for incorporation in main GPF account maintained centrally.

• RESPONISILITY OF THE DDO:• It is the duty of every DDO to get the GPF accounts of his/her non-gazetted

employees updated in AG Balochistan.

• Every year, the DDO needs to get issued the annual GPF statements of his/her employees from AG Balochistan.

• In case of missing credits too, the DDO is primary responsible to take the pain for updation.

• In cases of GPF RA/NRA/Final payment, the DDO is responsible for timely submission of complete cases to AG for finalization.

• PROTECTION:Accumulation / amount available in the Credit of GPF account of the Government Servant / Employee is protected under the law.

98

DDO TrainingRules & Regulations, Budget Making Process and Chart of Accounts

99

DDO Training

• PFM Cycle

Fiscal Policy

for next year

Budget preparation

Budget Approval

Budget Execution & Accounting

Annual Audit

• Drawing and Disbursing Officer (DDO)• The head of the office who is authorized as such by the head of the department

and is responsible for the day-to- day operations of a unit or branch.

• That unit or branch is identified by a DDO name a budget grant e.g. QD4038

District Health Officer Killa Abdullah

• The DDO is empowered and responsible for the overall financial management

of his / her office. A DDO carries expenses and collects receipts received in

favour of the government.

• Powers of a DDO• The powers of a DDO depends on the category in which it falls. According to

the Delegation of Powers Rules 2008 of the Government of Balochistan, a

DDO generally falls in Category IV.

• In case the DDO is one falling in either category I, II or III officers according

to the above rules, the delegation assigned will be according to that category.

100


• Delegation of Powers 2008 • These rules define the powers and responsibilities of officers in various

categories. It also defines the principal accounting officer, its powers and the

authority that is deemed to be the principal accounting officer for the purpose

of sanctioning of expenditure and award of administrative approval.

• These rules also define the procedure and extent of re- appropriation that

may be carried out in a budget grant.

• The officers are categorized as:

• Category I, e.g. head of attached department, officer in BS 20• Category II, e.g. Director Agriculture• Category III, e.g. Assistant Director Fisheries• Category IV, e.g. DDOs other than above

• Example Delegation of Powers 2008Powers to incur

expenditure on

purchase of Durable

Goods,

1. Administrative Department Full Powers2. Officers in Category-1 Full Powers3. Officers in Category-ll. Up to Rs. 50,0004. Officers in Category-Ill Up to Rs. 30,0005. Officers in Category-IV. Up to Rs. 10,000

• Responsibilities of a DDO • Expenditure with in budget: Ensure that expenditure is with in the budget

allocation, and for the economic benefit of the office of which he/she is in

charge.

• Re-appropriation and Supplementary: In case the available budget is short

of the requirements, take appropriate steps for re-appropriation or obtaining

supplementary grant.

• Salaries as sanctioned: Ensure that salaries are

• withdrawn according to sanctioned strength as provided in the budget book

and according to pay fixed.

• Monthly Accounts: Get prepared the monthly accounts and ensure

101

DDO Training

reconciliation with the District Accounts Office (DAO). Any discrepancies

should be promptly resolved.

• Delegation of Powers: rules of Delegation of Powers and General Financial

Rules in according approval for a payment.

• Payment Vouchers: Ensure that payment vouchers are complete as to

documentation and amount before approving the voucher

• Custody of Assets: Ensure safe custody of the physical assets, and keep

account of the assets and liabilities of the office.

• Books and Registers: Maintain cash book, stock

• register, log books etc.

• Receipts Collection: If the DDO is also a Receipt Collection Officer (RCO),

he /she shall keep complete account of all receipts and ensure reconciliation

with the DAO on monthly basis.

• Annual Budget: Prepare annual budget estimates for expenditure (in case a

DDO is also collecting office, also prepare estimates of receipts), and submit

to the Principal Accounting Office (PAO).

• Service Books and Employee Records: Ensure that service books of non-

gazette employees are complete and up to date, the salaries drawn are

according to pay fixed and any arrears are recorded in the service book and

any overpayment are deducted in full

• Internal Controls & Procedures

• DDO has to apply various internal controls in executing its operations;

• Defined controls for expenditure: GFR, TR, APPM, BPPRA

• Office management including human resource management

• Controls for safeguarding of assets

• Applicable Laws and Rules• General Financial Rules (GFR)

• Accounting Policies and Procedures Manual (APPM)

• The delegation of Powers under the Financial Rules and Powers of Re-

102


appropriation Rules, 2008

• Balochistan Government Rules of Business, 2012

• Balochistan Public Procurement Rules, 2014

• Balochistan Revenue Authority Act, 2015

• The Balochistan Finance Manual 2008 Vol-I & II for relevant notifications

(updated up to 2008)

• Pension Rules, TA Rules, GP Fund rules etc.

• Working ExampleThree scenarios are developed as follows;

• Preparation of TA reimbursement bill,

• Purchase of assets below Rs. 100,000 and above Rs. 100,000, and

• Hiring of a new employee. Scenarios

• General Financial Rules:These rules consist of two volumes:

Volume I contains policies and procedures related to;

• General system of financial management and control,

• Revenue and receipts,

• Budget, grants and appropriations,

• Establishment and contingencies,

• Stores, works and miscellaneous expenditure,

• Debts, loans and advance, government accounts etc.Volume II contains various appendices and forms relevant to volume I e.g. appendix 2 for Disposal of Cases of Losses or GFR 3 for Claims for Money of Disbursing Officers

• APPM• Accounting Policies and Procedures manual contain policies and procedures

for the execution of expenditure its recording and reporting. The major

103

DDO Training

responsibility of following these procedures is that of the Accountant General

and the District Accounts Officers. However, it also guides the DDOs about

executing its operations regarding budget making, receipts management

and incurring of expenditure.

• A DDO may refer to various chapters for example Chapter 4 is related to

Expenditure and Chapter 5 to Receipts management.

• Budget Making

• Key Concepts• Annual Budget Statement: A statement prepared by the Government

containing estimates of expenditure charged upon Consolidated Fund and

estimates of expenditure that is required to be voted before expenditure from

Consolidated Fund.

• Consolidated Fund Account: This is the main operating account of the

Government where all the receipts are deposited and expenditure is incurred.

• Public Account: All the public liabilities are received in and paid out of this

account.

• Receipts: There are three types of receipts, Tax Receipts, Non-tax Receipts

and Capital Receipts

• Current or Non-development Expenditure: Required for meeting the day-

to-day requirements of a DDO e.g. establishment charges and operating

expenditure. It also include that type of expenditure which is required to

maintain the assets e.g. repair of transport and other expenditure e.g. grant

for financial assistance. Expenditure other than salary and pension is also

termed as contingent expenditure

• Development Expenditure: To develop economic

• resources which have a long term economic life e.g. construction of road

& building or development of resources for long term benefits e.g. capacity

development of employees

• Re-appropriation: means the transfer of savings in the

104


• appropriations of one or more units of appropriations to meet excess

expenditure anticipated under another such unit, however, no re-appropriation

may be made from salary to non-salary expenditure.

• Supplementary Budget: If it appears that due to some new or enhanced

requirements or an emergent nature of work arises which can not be met

from re-appropriations with in a grant, additional grant is demanded to meet

the expenditure. This additional grant is termed as supplementary budget

and submitted to the assembly for approval.

• Surrender & Withdrawal: If a DDO is of the view that budget for a unit of

expenditure can not be utilized during the on going fiscal year and is not

required for re-appropriation, he shall prepare and submit a surrender

statement.

• What is Budget ?• A government budget is a government document presenting the proposed

revenues and spending for a financial year.

• A Budget is a Financial Plan describing the proposed Expenditure and the

means of Financing them.

105

DDO Training

Comp

onen

ts of

Budg

et

Receipts

Federal Receipts Divisible pool

Straight Transfer Federal Grants

Provincial Receipts Tax Receipts Non -tax Receipts

Capital Recoveries of loans and

advances Recoveries of investments

Debts

Expenditure

Non Development

Salaries Pension

Operational cast andpurchases

Development Constructions (Road, building etc .)

Capital Repayment of loans Investments

• Role and Mandate in Budget

• Policy Guidelines and setting Budget Prioritises • Approval of Budget

Cabinet/ Parliament

• Ensure Fiscal Discipline • Budget Compilation

Finance Department

• Provincial Development Plan translation into Budget • Technical support to ADs in planning activities.

Planning Department

• Budget Distribution according to Service Delivery Plan • Budget submission to FD

Administrative Department

• Detailed Budgeting Spending Units / DDOs

• Existing Budget Process• Budget Call Circular: The annual budget process starts with the issuance of

Budget Calendar / Budget Call Circular (BCC) by the Finance Department

(FD) to the Administrative Departments (ADs).

106


• Budget from DDO: The ADs obtain budget estimates from the DDOs, compile

the DDO wise budget and transmit to the FD.

• SNE: The FD discusses SNEs for the next year and compile the grant wise

budget (development and Non-development) for the coming FY.

• Grant wise budget: is prepared on functions and objects basis as defined in

the Chart of Accounts (COAs).

• Presentation to Cabinet: The budget is presented to the cabinet before it is

submitted to the provincial assembly for approval.

• DDOs Submits demands to respective ADs for coming FY


•AD receives demands and Compiles •Forwards to FD


• AD receives demands and forwards to FD

Finance Department

• Discussion of SNEs •Compiles and Consolidates the Budget and print

Finance Department

• Finalise and Submit to Cabinet /Assembly

Finance Department

• Issues with Budget• Service Delivery Plan and Budget Preparation is the mandate of ADs but

practically done by FD

• FD mandate is to ensure fiscal mandate but there is no well defined

mechanism

• There is no mechanism to translate sectoral plan into Budget

• Exaggerated demands from DDOs

• There are many cases where Payroll posts exceeds the sanctioned strength

defined in the Budget

• Incremental budgeting without referring to actual expenditure

• Budget vs Actual Expenditure Variance is very high

• Budget Forms and guidelines given in the Budget Manual are Obsolete

• Accuracy of budget classification according to Chart of Accounts is a question

107

DDO Training

mark in many cases?

• Delays in submission of Budget information

• Budget Books are not easy to understand for general public

• The annual budget process starts with the issuance of Budget Calendar /

Budget Call Circular (BCC) by the Finance Department.

• Finance Department Communicates Fund / Demand Wise Indicative Budget

Ceilings (IBC) for Current Expenditure to PAOs / ADs Single Line.

• PAOs / Ads will distribute IBC for Current Expenditure to Spending Units/

DDO according to their need and priority.

• DDOs will prepare detailed budget keeping in view the Ceilings received

from the their Department.

• Once Budget Finalized, DDOs will fill-in the Budget Forms and forward to

the respective AD.

• ADs review all the Budget Forms received from DDO, Observes IBCs,

consolidates and forwards to Finance Department.

• Finance Department applies budget classification checks, put IBC limits ,

suggest changes and forwards for printing.

• Submission to Provincial Assembly for Discussion and Approval

• Calculates and issue IBCs

Finance Department

• Distribute ceilings to DDOs


• Prepare and submit budget to AD

DDO Office

• Consolidate and forward to FD


• Finalise and Submit to Cabinet /Assembly

Finance Department

BCC - Budget Call Circular DDO - Drawing and Disbursement O�cer BSP – Budget Strategy Paper FD – Finance Department IBC - Indicative Budget Ceilings AD – Administrative Department

108


• Account Code• There are various entities with in the government which are distributed in to

different functions (e.g. Education, Health, Economic Services) and with in

each function there are different objects of receipts and expenditure (tax &

non-tax receipts and salary & non-salary expenditures).

• With in each of the functions, there are different subentities (attached

departments and Drawing and Disbursing Officers).

• For the purpose of differentiating, recording and reporting the activities of

these entities/departments, an accounting code, namely Chart of Accounts

(COAs) is developed under the New Accounting Model (NAM).

• The Budget is prepared according to the COAs based on which the annual

appropriation accounts and financial statements are subsequently prepared

and presented to the Governor and the Provincial Assembly.

109

DDO Training

• Chart of AccountsObject Classification

Major Object Minor Object Detailed Object

A0-1-Employee related expenses

A011-Pay A01101 -Basic Pay

A012 - Allowance s A01202-House rent Allowance

A03-Operating expenses

A033-Utilities A03303-Electricity

A04-Employees’ Retirement Benefits

A041-Pension A04102-Commuted value of pension

A05-Grants subsidies 8s Write off Loans

A052-Grants-domestic A05216-Fin. Assis. to the families

A06-Transfers A061 - Scholarship A06101-MeritA09-Physical assets A091-Purchase of

physical assetsA09106-Plant and Machinery

A12-Civil Works A 124-Buildings and structures

A12401-Office buildings

A13-Repairs and maintenance

A132-Furniture and Fixture

A13201- Furniture and Fixture

Pay:• Weighted average Basic Pay Calculation: Take account of the working strength and unfilled posts. For working strength, apply the weighted average annual increment based on 2017 Pay scale with increment of 3.67% on average Basic Pay of each Grade.

• Simple calculation method of Basic Pay: On the other hand, a DDO can apply the above formula to each of the individual according to his/her pay scale and annual increment. This exercise will require a one time working with minor amendments required in future.

* Note: For unfilled posts, only budget for initial basic according to the pay scale and allocate relevant allowances

110


Allowances:• Most of the allowances are fixed and are not linked to the Basic pay. The

calculation should be simple and based on the current year’s expenditure.

Any allowances for which no budget was earlier provided, but is paid during

the year due to transfer posting or any other reason, shall be allocated in the

revised budget and budgeted for the next year.

• A notional amount of ad-hoc allowance based on past experience shall also

be budgeted for. The object used for the time being may be Others under the

pay and allowances major head.

Contingencies:• These include operational and other expenditure like repair and maintenance.

• The budget should be set according to the current needs increased by the

inflation rate which can be obtained from the website of Pakistan Bureau of

Statistics http://www.pbs.gov.pk/

Purchases:• These include the physical assets needed for the official

• use, like furniture and fixtures, plant & machinery. These items may not be

needed every year and are not required to be budgeted for unless needed.

Budget estimates should be based on the scheduled or market rates as

applicable.

111

DDO Training

Calculation of Estimated Pay based on Basic Pay Scale 2017

S . No Designation Grade No. of

Posts

As-sumed Basic Pay

Annual

Incre-ment

Weight Average

Basic Pay Cal-culation

Simple incre-mental Basic

Pay cal-culation

1 Head Master 18 1 49,830 2,870

[(Aver-age BP of each

grade x 1.036)xl2x

sanction strength]

[(BP with out Incx-5)+(BP

with lncX7)] x

Total

Strength

2 IT. Teacher 17 1 32,670 2,300

3Senior Drawing Master

17 1 41,870 2,300

4 SST (Science) 17 1 30,370 2,3005 SST (Science) 17 2 34,970 2,3006 SST (General) 17 1 41,870 2,3007 SST (General) 17 3 30,370 2,3008 SST (General) 17 1 51,070 2,3009 JET 14 4 15,180 1,17010 JET 14 2 17,520 1,17011 JV Teacher 9 5 11,770 73012 JV Teacher 9 1 16,880 73013 JV Teacher 9 2 13,960 730

14 Class IV Servants 1 1 12,030 290

15 Class IV Servants 1 1 9,420 290

Total 27Working ExampleA budget form to be filled by the participants. A sample DDO budget and expenditure for one year will be provided along with the sanctioned and working strength.

• Receipts BudgetAn office which has some revenue stream also prepares estimates of receipts

112


and submits to the AD. There are certain issues:

• Budget prepared on arbitrary basis

• Reconciliation not carried with the DAO

• Misclassified entries

• Receipts in system can not be linked with departments

• New areas not identified

• Rates not revised for long time

• Trend of decreasing revenue in certain headsPrepare a budget for the Financial Year 2019-20 on the following grounds:

Employee

CategoryScale

No. of Employ-

ees

Basic Pay Scale

Stage of Employee Allowances

A 19 1 59210-3050-120210 Stage 5 65% of basic

pay

B 17 1 30370-2300-76370 Stage 2 65% of basic

pay

C 16 2 18910-1520-64510

Both the employees are

stage 6

65% of basic pay

D 14 4 15180-1170-50280

2 employees at stage 3, and two employees

at stage 1

65% of basic pay

Other expenditures include: • Gas expenditure is on average Rs. 3,000 per month

• Electricity is on average Rs. 5,500 per month

• There are three cars in the office. One is with engine capacity of 1,300 cc

and two cars of 1,000 cc. The 1,300 cc car is in use of the Director with a fuel

ceiling of 200 liters per month, one car of 1,000 cc is in use of the Assistant

Director with a ceiling of 150 liters and the remaining car is for office use,

which on average runs for 80 kms per day with an average mileage of 14

kms per liter.

113

DDO Training

• Expenditure on repair of office building is expected to be Rs. 50,000 and

purchase of office furniture of Rs. 75,000

Object Codes: Basic pay of Officers: A01101

Basic pay of other staff: A01151

Gas: A03301

Electricity: A03303

POL charges: A03807

Purchase of Furniture and Fixtures: A09701

Repair of office building: A13301

Scenarios for Training Session1 Mr. Ayaz is Assistant Director (B-17) in a government office and he recently attended a two-day workshop at Islamabad. He travelled to Islamabad on 08 July 2018, attended the workshop on 09 and 10 July 2018. He returned to Quetta on 11 July 2018.

Prepare list of documents required for submission with bill of claim for TA & DA and calculate the amount of claim admissible to the employee. The mileage of Quetta to Islamabad is 980 KM. Daily allowance for BPS 17 is Rs. 2,560. Air Ticket is reimbursable on actual basis.

Calculate the total admissible TA & DA 2 (a). A DDO requires a photo copier machine for its office use. The estimated cost of the machine is Rs. 200,000 and budget is available in the relevant head.

What procedure and documents are required to be completed for purchase of machine and submission of bill.(b). A DDO is going to buy a printer for computer. The estimated amount of the

114


printer is Rs. 35,000.

What procedure and documents are required to be completed for purchase of printer and submission of bill.

3 A new employee is recruited in a DDO.

List down the documents required to be attached with the Hiring Form to be submitted to the AG / DAO.

115

Duties and Responsibilities of DDO


116


A. Regarding pay & allowances of Non Gazetted employee:• Appointment orders, medical fitness certificate joining report etc. will

accompanied with first pay bill/ hiring form for computerization (treasury

rules 230- 231)

• Sanctioned strength and working strength may be tallied with pay roll/

acquittance roll.

• Change form regarding any alternation, as like leave, leave without pay,

award of increment etc.

• Acquittance roll if payment made through DDO.

• Physical checking of pay roll on monthly basis.

• To watch the absentee report received from administration.

• Checking of deduction from pay as like GPF, B.F, G.I and income Tax.

• Basic pay of employee tallied with S.book.

• Pay bills may be prepared on printed form in English as laid down in treasury

rule- 138

• All the pay bills may be prepared and signed in ink

• Classification according to chart of account

• Erasures and overwriting should strictly be avoided

• Recoveries from pay bill/ pay slip may also watched (house building,

motorcar, motorcycle and bicycle advances)

• Preparation of LPC on transfer

• Every steps of service may be written in service book (leave, increment,

promotion etc.)

• B. Regarding gazette govt. Servant:• On first appointment (notification, medical certificate specimen sig. certificates

regarding house rent and conveyance.

• To watch sanction and working strength.

• To watch the pay slips issued by account office.

117


• Monthly checking of pay roll.

• To watch the deductions and recoveries.

• C. Regarding contingencies: • Prepare the claim according to rules and regulation.

• Public procurement rules may be applied.

• Purchases may be made who are registered in sales tax and income tax.

• Performa of GFR-3 may be prepared.

• Budget position along with previous expenditure and balance may be shown

on GFR.3.

• All the entries may be made in budget control register.

• To check the accuracy of bill, totals may also be checked.

• Make sure entry in stock registers under GFR-148.

• Sanction of expenditure may also attach with claim according to delegation

of financial power.

• Keep the record of contingencies in chronological order.

• Copies of cheques may be kept with office copy.

• D. Regarding T.A:• To scrutinize the necessity, frequency and duration of journey

• To check the milage allowance.

• To check the entitled class in railway/air.

• To check the daily rates and admissibility

• To observe all the rules regarding T.A/D.A

• E. In auditee’s role• Attending auditors.

• Production of records.

• To discuss the observation.

• Replies of audit paras.

• Material for PAC/DAC.

118


2. Maintenance of record• To maintain cash book (treasury rule, 76, and 77.

• Services books of each non gazetted employee

• Budget control register.

• Transit register.

• Stock registers (dead stock, stationery and condemnation register.

• Log book.

• Head wise files of contingencies.

• Monthly expenditure file.

• Monthly reconciliation file.

• Permanent advance file (imprest).

• Recovery register (HBA, MCA etc) (Broad sheet).

• T.A bills register/file.

• Budget files (original budget, supplementary grant, reappropriation of funds

(+) and (-).

• Change in pay & allowances forms file.

• Preparation of postage stamp register.

• Dairy and dispatch register.

• GPF register of each employee.

• Revenue receipt registers/ file.

• Auction register file.

• Uniform register/ file along with life of each item.

• Revised leave rules• Leave is earned by a Govt, servant by the period of duty.

• Leave cannot be claimed as a matter of right.

• It is the discretion of authority.

• Nature of leave cannot be changed/altered by authority.

• Leave account of Non gazetted Govt, servant will be maintained by concerned

119


office on form ATC-8.

• leave account of Gazetted Govt, servant will be maintained in Account Office.

• Reasons in leave application are not necessary.

• Kinds of leave and admissibility• Leave on Full pay: Maximum period of leave on full pay is 120 days.

• Medical Leave: Medical leave will be granted 180 days at a time and 365

days in entire service

• Leave on half pay: Leave on full pay may be converted into leave on half

pay available in leave account.

• Recreation leave: It may be granted 15 days in calendar year, The debit to

leave account for 10 days.

• Leave not due: It may be granted to all Govt, servants on full pay to be off-

set against leave to be earned in future maximum period 365 days. First five

year not exceeding 90 days. Also converted into half pay.

• Maternity Leave: A female Govt, servant may be granted 90 days leave on

full pay for three times except vacation department. Not debited to leave

account.

• Special Leave: A female Govt, servant on the death of her husband may

granted on full pay for 130 days. Not debited to leave account.

• Extra ordinary leave: This leave may be granted on any ground up to a

maximum period for five years at a time. If the service is less than 10 years

,The EOL will be two years.

• Study Leave: Study leave may be granted to Govt, servants to enable them

to study scientific, technical and professional. Not debited to leave account.

Period o leave will be determined by Department concerned.

• Quarantine leave: Granted to Govt, servants in infectious diseases as like

cholera, small pox etc. for 21 days and maximum 30 days.

• Disability Leave: On recommendation of medical board 180 days on full

pay and half pay for 18 months. Total leave 24 months. Not debited to leave

120


account.

• Leave Preparatory to Retirement: 365 days if available in Leave account

after rendering 25 years qualifying service or more.

121


پینشن اصالحات اور فارموال

مینشن : کسی بھی مالزم کے بدلے میں رسوس ختم ہونے پر ماہانا جو رقم ملتی ہے پینشن کہالتی ہے

اجزائے پینشن۔

کسی بھی مالزم کی پینشن بنانے کے لیئے درج ذیل اجزاہ کا درست ہونا رضوری ہے۔

بنیادی تنخواہ۔ ۱

۔ رسوس)سالوں میں (۔2

۔ مالزم کی عمر3

.)Rate Age( عمر کا حساب .4

بنیادی تنخواہ:۔ پنشین کا حساب مالزم کی آخری بنیادی تنخواہ پر بنایا جاتا ہے۔ اگر کوئی مالزم

یکم جون یا اس کے بعد ریٹائرمنٹ لیتا ہے تو اس کے سکیل کے مطابق ایک عدد ساالنہ اضافہ جمع ہو

گا۔ اس کے عالوہ اگر سپیشل االوئنس مل رہا ہے تووہ بھی اس تنخواہ میں جمہ ہو گا۔

رسوس۔ پینشن کے حساب کے لیئے مالزم کی مدِت مالزمت کا شامر سالوں میں کیاجاتاہے۔

اگر رسوس ریٹائرمنٹ کے وقت مکمل سالوں سے اوپر چھ ماہ یا اس سے زائد دن بن رہی ہے تو مکمل

ایک اور سال شامر ہو گا لیکن اگر رسوس مکمل سالوں سے اوپر ہے لیکن چھ ماہ سے کم ہے تو جتنے

سال مکمل ہے وہی شامر ہو نگے۔

مثالَ اگر ایک مالزم 26 سال 04 ماہ اور 10 دن رسوس کے بعد ریٹائر ہوتا ہے تو پنشین کے حساب کے

لیے رسوس 26سال شامر ہو گی لیکن اگر مالزم 26سال 06 ماہ رسوس کے بعد ریٹائر ہوتا ہے تو رسوس

کا شامر پینشن کے حساب کے لیے 27سال ہو گا یاد رکھے

11

جمع کرنا ساالنہ اضافے بلترتیب نیٹ پینشن میں نیٹ پینشن = 11015.55 %15ء اضافہ بحساب2011سال = 1652.33+ کل رقم = 12667.88

%7.5ءکا ساالنہ اضافہ بحساب2015 = 950.09+ کل رقم = 13617.97 %10ءکا ساالنہ اضافہ بحساب2016 = 1361.80+ کل رقم = 14979.77 %10اضافہ بحسابءکا ساالنہ 2017 = 1497.98+ کل رقم = 16477.75

میڈیکل االئونس کی رقم معلوم کرنا نیٹ پینشن = 11015.55

25/100x11015.55=688.47 = بطور میڈیکل االئونس۔%25نیٹ پینشن کا 25/100x2753.89=688.47 = اضافی میڈیکل %25میڈیکل االئونس کا

االئونس۔ رقم بطور میڈیکل االئونس۔ کل = 3442.36=2753.89+688.47

لہذا ہر ماه ملنے والی کل رقم بطور ماہانہ پینسن بمہ میڈیکل االئونس اور ساالنہ اضافہ جات کے درج ذیل ہو گی۔

پینشن کی رقم۔ = 16477.75 میڈیکل االئونس۔ = 3442.36+

19920 =

122


اگر ایک مالزم کی رسوس 30سال یا اس سے زائد ہے تو پینشن فارموال میں رسوس کے لیے 30سال ہی

لکھا جائے گا۔

پینشن یہنی وہ رقم جو ریٹائرمنٹ پر یک مشت ملتی ہے اس )computed(مالزم کی عمر:۔ کمپیوٹڈ

کی Age on Next birthday کے حساب کے لیے مالزم کی عمر کا علم ہونا رضوری ہے عمر کے لیے

اسطالح استعامل ہوتی ہے جس سے مراد ریٹائرمنٹ کے بعد آنے والے یوم پیدائش کے دن جتنی عمر ہو

گی وہ عمر پینشن کے حساب کے لیے شامر ہو گی ۔مثالَ اگر ایک مالزم کی عمر ریٹائرمنٹ کے وقت

47سال 03 ماہ ہے تو پینشن کے حساب لے لیے عمر 48 شامر ہو گی نیز اس سے مراد یہ نہیں کہ مالزم

48 سال پورے ہونے پر ریٹائرمنٹ لے بلکہ پینشن مارمولے میں عمر کی جگہ 48 سال لکھا جائے گا۔

کی اصطالح استعامل ہوتی ہے )Years purchased( عمر کا حساب :۔ اس کے لیے برسوں کی خرید

پینشن کی جو رقم پینشرن کو یک ملتی ہے وہ اس کے عمر کے خرید کے مطابق بنتی ہے برسوں کی

،خرید کا حساب حکومت کی طرف سے جاری کیا جاتا ہے

ریٹائرمنٹ کے وقت جتنی عمر ہوتی ہے اس کے مطابق حکومت کی طرف سے جاری کردہ ریٹ لگایا

جاتا ہے عمر اور برسوں کی خریدکا چارٹ آخر میں دیا گیا ہے ۔

پینشن مارموال:۔ پینشن کے لیے درج ذیل مارموال استعامل کیا جاتا ہے۔

بنیادی تنخواہ/300۔ x رسوس کے سال Xگراس پینشن= 7

)Gross Pention( گراس پینشن

پینشن کی وہ کل رقم جو یک مالزم کو رسوس مکمل کرنے پر ملتی ہے گراس پینشن کہالتی ہے یہ مالزم

کی رسوس اور آخری بنیادی تنخواہ کے حساب سے ملتی ہے گراس پینشن مالزم کو فوری طور پر یک

مشت نہیں ملتی ہے بلکہ یہ رقم دو حصوں میں تقسیم ہوتی ہے گراس پینشن کا %65 حصہ ماہانہ

پینشن کے لیے اور %35 حصہ کمیوٹ شدہ رقم کے لیے مختص کیا جاتا ہے۔

10

ترتیب وار کمپیوٹ کی رقم اور (ماہانہ) نیٹ پینشن ساالنہ اضافے احلپینشن کے مر اور میڈیکل االئونس جمع کرنا۔

کی تاریخ پیدائش ہے۔ 12-09-1970محمد ریاض اگر ایک مالزم

کو 31-08-2017مورخہ LPRہے اور بعد از ایک سال 12-06-1990تاریخ مالزمت ریڻائر ہوتا ہے تو اس کی پینشن ، کمپیوٹ کی رقم اور میڈیکل االئونس معلوم کرنے

کی مرحلہ وار ترتیب ذیل ہو گی ۔

والئی کے بعد چونکہ مالزم یکم ج 26305 آخری تنخواه .1 ریڻائر ہو رہا ہے۔

لہذاسکیل کے مطابق ساالنہ 595+ ایک ساالنہ اضافہ انکریمنٹ جمع ہو گا

=26900 کل بنیادی تنخواه

دن)19ماه 11سال 46( سال27 =سروس .2 دن) 19ماه 11سال 46سال ( 47 =عمر .3 Age Rate( = 20.3555عمر کا حساب ( .4

بنیادی تنخواه 7x27 x پینشن کا مارمولہ : گراس پینشن 300

16947x 65/100 =11015.55 =گراس پینشن 1647x 100/35 =5931.45 =کمپیوڻڈ پینشن

کمیوٹ کی رقم معلوم کرنا

کمپیوڻڈ پینشن 12x Age Rate =کمیوٹ کی کل رقم 1448851.57 = 12x 5931.45x203555

123


3

)commuted Pention(کمیوٹڈ پینشن

گراس پینشن کا %35حصہ کمیوٹڈ پینشن ہوتا ہے ریٹآئرمنٹ کے وقت جو رقم مالزم کو یک مشت ملتی

ہے وہ کمیوٹڈ پینشن کے حساب سے ملتی ہے

کمیوٹ کی کل رقم معلوم کرنے کا مارموال درج ذیل ہے۔

کمیوٹڈ پینشن۔ )Age Rate ( کل کمیوٹ شدہ رقم= عمر کا حساب

)Net pention(نیٹ پینشن / خالص پینشن :۔

گراس پینشن کا %65 حصہ کو مالزم ما ہانہ پینشن کی مد میں وصول کرتا ہے خالص نیٹ پینشن

کہالتی ہے درج ذیل مارموال کے رزلٹ میں جو رقم حاصل ہو گی اس رقم کا %65حصہ پینشن کے عوض

ملتی ہے اس میں گورمننٹ کی طرف سے اضافے بلرتتیب جمع کیے جاتے ہیں جن کی ترتیب اور تفصیل

آخر میں مثال سے واضح کی گئی ہے ماہانہ پینشن میں میڈیکل االئونس اور اگر کوئی دیگر الئونس بھی

ہوتو ملتا ہے اس کی تفصیل اور طریقہ کار آگے بیان کیا گیاہے۔

)Example(مثال۔

پینشن کے حساب کو سمجھنے اور مارمولے لے مطابق درست پینشن بنانے کے لیے ذیل میں ایک مثال

دی جاتی ہے اگر ایک مالزم کا یوم پیدائش -09-01 1974 ہے وہ 03 مارچ 1190 کو مالزمت میں بھرتی

ہوا مورخہ 30 مئی 2018 کو ریٹائرمنٹ لیتا ہے جبکہ مالزم کی آخری بنیادی تنخواہ 31500 روپے ہو

تو اس کی پینشن اور کمیوٹ کی رقم ذیل ہو گی۔

یوم پیدائش 1974-09-01 بھرتی 03 مارچ 1990ء

یوم ریٹائرمنٹ 03-05-2018

9

اضافے جمع کرنے کے بعد پینشن میں پینشن کی کل رقم میں ساالنہ جمع کی جاتی ہے۔

یب و طریقہ برائے پینشن۔مختصراَ ترتمعلوم Age Rate.سروس ،آخری بنیادی تنخواه ،عمر کا حساب 1

کریں بنیادی تنخواه xسروس x =. گراس پینشن 2 300

گراس پینشن 100/65x =نیٹ پینشن .3 گراس پینشن 100/35x =کمیونڈ پینشن .4 شنکمیونڈ پین X Age Rate x 12 =کمیوٹ کی کل رقم .5ترتیب وار نیٹ پینشن میں ساالنہ اضافے جمع =ماہانہ کل نیٹ پینشن .6

کریں۔

(مثال میں دی گئی ترتیب کے مطابق۔)

۔15سے 1سکیل %25نیٹ پینشن کا =.میڈیکل االئونس 7

۔22سے 16سکیل %20نیٹ پینشن کا

کل میڈیکل االئونس۔ = %25اور میڈیکل االئونس کا

اگر کوئی اضافی االئونس ہے تو جمع کریں۔۔ 8

نیٹ پینشن۔+ساالنہ اضافے+اضافی االئونس =. ہر ماه ملنے والی رقم 9

پینشن کے حساب کی مر حلہ وار ترتیب

124


)یہنی 28سال رسوس 28سال 020ماہ 27دن

یہنی 44سال عمر 43سال 09 ماہ 02دن

31500 : آخری بنیادی تنخواہ

رسوس/x x300 بنیادی تنخواہ گراس پینشن

31500x28x7/300=20580 گراس پینشن

20580x65/100=13377 )بقایا پینشن)%65 آف گراس پینشن

20580x35x100=7203 کمیوٹڈ پینشن %35 آف گراس پینشن

کمیوٹڈ پینشن Age rate(x( عمر کا حساب12x کمیوٹ کی کل رقم یکمشت ملنے والی رقم

7203x22.4713x12=1942329.2868

‹:ماہانہ پینشن کی رقم معلوم کرنے کا طریقہ

ہر ماہ ایک پینشرن کے اکائونٹ میں بھیجی جانے والی رقم نیٹ پینشن سے مختلف اور زیادہ ہوتی

ہے جس کو معلوم کرنے کا طریطہ ذیل میں درج ہے درج رقوم نیٹ پینشن میں جمع کی جائیں گی۔

حکومت کی طرف سے دیے گئے بجٹ میں ساالنہ اضافے ۔

میڈیکل االئونس ۔

اردلی /ڈرائیور االئونس یا کوئی اور اضافی االئونس بجٹ میں حکومت کی طرف سے اعالن کردہ اضافے

نیٹ پینشن میں بلرتتیب جمع کیے جائیں گے اس مقصد کے لیے آپ کے علم میں تازہ ترین جٹ کے

بعد وزارت خزانہ کی طرف سے جاری شدہ نوٹی فکیشن کے مندرات کا علم ہو۔ مثال سال 2015ء بجٹ

کے بعد یکم جوالئی 2015ء سے 30 جون 2016ء تک ریٹائرہونے والے مالزم کو نیٹ پینشن پر ہر سال

8

ء کے بجٹ میں ریڻآئرڈ مالزمین کو ملنے میڈیکل االئونس 2015سال اضافہ دیا گیا جوکہ ملنے والی سطح پر ہی منجمد رہے گا۔ %25پر

ء میں میڈیکل االئونس پینشن کی رقم کا 2011ءاور 2010واضح رہے ء کے بجٹ میں اس ملنے والے یعنی سال 2015دیا گیا جبکہ 25%

اضافہ دیا گیا %25ء کے تعت ملنے والے میڈیکل االئونس میں 2011ہے۔ یوں اب ریڻائرڈ ہونے والے مالزمین کو میڈیکل االئونس کی رقم

اس طرح مل رہی ہے۔

OMبمطابق +اضافہ %25ء کے تحت میڈیکل االئونس کا 2015بطور میڈیکل االئونس مثالَ اگر سابقہ %25 نیٹ پینشن کا 2011سال

ہے تو میڈیکل االئونس 13377مثال کے مطابق مالزم کی نیٹ پینشن ذیل ہو گا

۔%25ء نیٹ پینشن کا 2011سال OM بمطابق 3344.25میڈیکل االئونس ء 2015سال OM بمطابق +836.25

%25میں

کل رقم میڈیکل االئونس۔ =4180.31

کا میڈیکل 15تا سکیل 1نوٹ۔ درج باال مثال میں صرف سکیل کا ریڻائر 22سے سکیل 16االئونس دیا گیا ہے اگر ایک مالزم سکیل

اضافہ جمع ہو %20ہوتا ہے تو اس کا میڈیکل االئونس نیٹ پینشن کا وں اس طرح تمام رقوم جمع کر کے ہر ماه کے بعد ریڻائرمنٹ گا۔ ی

کے بعد رقم ملے گا وه ڻوڻل پینشن بمعہ االئونسسز ہو گا۔ میڈیکل االئونس کی رقم نیٹ پینشن کے حساب سے معلوم کی جاتی لیکن

125


2010ء کا %15 سال 2011ء کا %15 اور سال 2012 کا %20 سال 2013/2014ء کا بلرتتیب %10 جبکہ

سال2015ءکا %7.5اضافہ دیا گیا ہے لیکن بجٹ 2016ء کے مطابق یکم جوالئی 2016ء سے ریٹائر ہونے

والے مالزم کو سال 2012ءاور سال14/2013ء کو بلرتتیب %20 اور %10 اضافہ ختم کر دیا گیا ہے اور

ساتھ ہی 2016ء کا %10 اضافہ دیا گیا ہے ۔

اسی طرح سال 2017ء کے بجٹ میں %10 نیٹ پینشن میں اضافہ کیا گیا جو یکم جوالئی 2017ء ریٹائر

ہونے والے مالزم پر الگو ہوگا اور یکم جوالئی 2017ء سے ریٹائر ہونے والے مالزم کے لیے سال 2010ء کا

%15 اضافہ ختم کر دیا گیا سال 2017ءکے بجٹ کے مطابق یکم جوالئی 2017ء اور اس کے بعد ریٹائر

ہونے والے مالزمین کودرج ذیل ںیٹ پینشن پر درج ذیل ترتیب سے جمع ہونگے ۔

مثال میں دیے گیے مالزم کی نیٹ پینشن =13377

سال 2011ء کا اضافہ %15نیٹ پینشن۔ + 2006.55

اضافہ کے بعد نیٹ پینشن = 15383.55

سال 2015ء کا اعالم کردہ اضافہ %15نیٹ پینشن۔+= 1153.92

ٹوٹل نیٹ پینشن 2015ء کا اضافہ جمع کرنے کے بعد ۔ =16537.47

سال 2016ء کا اضافہ %10 نیٹ پینشن۔ +=1653.75

ٹوٹل نیٹ پینشن2016ء کا اضافہ جمع کرنے کے بعد۔=18191.22

سال 2017ء کا اعالن کردہ اضافہ %10 نیٹ پینشن۔ =1819.12

ٹوٹل نیٹ پینشن۔ =20010.34

6

7

میڈیکل االئونس اور دیگر اضافی االئونسز

حکومت کی طرف سے ریڻائر ہونے والے تمام مالزمین کے لئے میڈیکل االئونس اور مخصوص مالزمین کے لئے دیگر االئونسز دیئے جاتے ہیں

کے بعد ۔نیٹ پینشن میں درجہ بدرجہ پینشن کے ساالنہ اضافے جمع کرنے آخر میں میٰڈکل االئونس کی رقم اور اگر کوئی دیگر االئونس ہو تو جمع کیا جاتا ہے اور یوں وه کل رقم بمعہ االئونسسز ماہانہ پینشن کی صورت میں

ریڻآئرڈ مالزم کو ملتی ہے۔ء کے بجٹ میں تمام ریڻائرڈ وفاقی مالزمین کے لیے 2010حکومت نے سال

ریڻائرڈ مالزمین کے لیے پہلی دفعہ میٰڈکل بشمول سول آرمڈ فورسز کے االئونس متعارف کرایا۔ جس کی شرح درج ذیل تھی۔

بطور %25ڑیڻائرڈ مالزمین کو ملنے والی پینشن کا 15تا سکیل 1سکیل کے ریڻائرڈ مالزمین کیلئے ملنے 22تا سکیل 16میڈیکل االئونس سکیل

گیا۔ بطور میڈیکل االئونس دیا %20والی پینشن کا ء کے بجٹ میں میڈیکل االئونس درج ذیل ترتیب سے دیا 2011بعد ازاں سال

گیا ۔ء کی ملنے والی 2011تک ریڻائرڈ مالزمین کو جون 2011-06-30 .1

میڈیکل االئونس ملے گا اور %20اور %25نیٹ پینشن کا بلترتیب اسی سطح پر منجمد ہو گا۔

ریڻائرہونے والے مالزمین کو ء کو یا اس کے بعد 2011یکم جوالئی .2بطور میڈیکل %20٪اور25فرَد فرَد ان کی نیٹ پینشن پر بلترتیب

االئونس ملے گا گا اور اسی سطح پر منجمد رہےگا۔

126


یہ مثال میں درج مالزم کی مکمل نیٹ پینشن ہے نیٹ پینشن میں سالنہ اضافے درج باال مثال کے

طریقے کے مطابق جمع کیے جاتے ہیں تقریباؒ ہر سال کے بجٹ میں ساالنہ اضافے نئے دیئے جاتے ہیں

جبکہ کچھ اضافے ختم کیے جاتے ہیں لہذا اس کے بارے میں جاننے کے لیے ساالنہ بجٹ کے بعد

محکمہ خزانہ کی جانب سے جاری نوٹیفکیشن کے مندرجات پرھیں۔

ٹوٹل پینشن کی رقم مبع میڈیکل االئونس۔

ٹوٹل نیٹ پینشن ۔ =20010.34

میڈیکل االئونس ۔ 836.06+3344.25=4180.31

ہر ماہ پینشرن کو ملنے والی رقم۔ =24190.65

میڈیکل االئونس اور دیگر اضافی االئونسز

حکومت کی طرف سے ریٹائر ہونے والے متام مالزمین کے لئے میڈیکل االئونس اور مخصوص مالزمین

کے لئے دیگر االئونسز دیئے جاتے ہیں ۔نیٹ پینشن میں درجہ بدرجہ پینشن کے ساالنہ اضافے جمع

کرنے کے بعد آخر میں میٰڈکل االئونس کی رقم اور اگر کوئی دیگر االئونس ہو تو جمع کیا جاتا ہے اور

یوں وہ کل رقم مبعہ االئونسسز ماہانہ پینشن کی صورت میں ریٹآئرڈ مالزم کو ملتی ہے۔

حکومت نے سال 2010ء کے بجٹ میں متام ریٹائرڈ وفاقی مالزمین کے لیے بشمول سول آرمڈ فورسز

کے ریٹائرڈ مالزمین کے لیے پہلی دفعہ میٰڈکل االئونس متعارف کرایا۔ جس کی رشح درج ذیل تھی۔

سکیل 1 تا سکیل 15 ڑیٹائرڈ مالزمین کو ملنے والی پینشن کا %25 بطور میڈیکل االئونس سکیل 16تا

سکیل 22 کے ریٹائرڈ مالزمین کیلئے ملنے والی پینشن کا %20 بطور میڈیکل االئونس دیا گیا۔

بعد ازاں سال 2011ء کے بجٹ میں میڈیکل االئونس درج ذیل ترتیب سے دیا گیا ۔

6

ء اور اس 2017ءکے بجٹ کے مطابق یکم جوالئی 2017ختم کر دیا گیا سال کے بعد ریڻائر ہونے والے مالزمین کودرج ذیل نیٹ پینشن پر درج ذیل

ترتیب سے جمع ہونگے ۔ مثال میں دیے گیے مالزم کی نیٹ پینشن =13377

نیٹ پینشن۔%15ء کا اضافہ 2011سال + 2006.55 افہ کے بعد نیٹ پینشناض = 15383.55

نیٹ پینشن۔%15ء کا اعالم کرده اضافہ 2015سال += 1153.92 ء کا اضافہ جمع کرنے کے بعد ۔2015ڻوڻل نیٹ پینشن =16537.47

نیٹ پینشن۔ %10ء کا اضافہ 2016سال +=1653.75 ء کا اضافہ جمع کرنے کے بعد۔2016ڻوڻل نیٹ پینشن=18191.22

نیٹ پینشن۔ %10الن کرده اضافہ ء کا اع2017سال =1819.12 ڻوڻل نیٹ پینشن۔ =20010.34

یہ مثال میں درج مالزم کی مکمل نیٹ پینشن ہے نیٹ پینشن میں سالنہ اضافے درج باال مثال کے طریقے کے مطابق جمع کیے جاتے ہیں تقریبؒا ہر سال کے بجٹ میں ساالنہ اضافے نئے دیئے جاتے ہیں جبکہ کچھ اضافے

کیے جاتے ہیں لہذا اس کے بارے میں جاننے کے لیے ساالنہ بجٹ کے ختم بعد محکمہ خزانہ کی جانب سے جاری نوڻیفکیشن کے مندرجات پرھیں۔

ڻوڻل پینشن کی رقم بمع میڈیکل االئونس۔

ڻوڻل نیٹ پینشن ۔ =20010.34 میڈیکل االئونس ۔ 836.06+3344.25=4180.31

ہر ماه پینشنر کو ملنے والی رقم۔ =24190.65

127


تک ریٹائرڈ مالزمین کو جون 2011ء کی ملنے والی نیٹ پینشن کا بلرتتیب %25 اور 20% 2011-06-30

میڈیکل االئونس ملے گا اور اسی سطح پر منجمد ہو گا۔

یکم جوالئی 2011ء کو یا اس کے بعد ریٹائرہونے والے مالزمین کو فرَد فرَد ان کی نیٹ پینشن پر بلرتتیب

٪25اور%20 بطور میڈیکل االئونس ملے گا گا اور اسی سطح پر منجمد رہےگا۔

سال 2015ء کے بجٹ میں ریٹآئرڈ مالزمین کو ملنے میڈیکل االئونس پر %25 اضافہ دیا گیا جوکہ ملنے

والی سطح پر ہی منجمد رہے گا۔

واضح رہے 2010ءاور 2011ء میں میڈیکل االئونس پینشن کی رقم کا %25 دیا گیا جبکہ 2015ء کے

بجٹ میں اس ملنے والے یعنی سال 2011ء کے تعت ملنے والے میڈیکل االئونس میں %25 اضافہ دیا

گیا ہے۔ یوں اب ریٹائرڈ ہونے والے مالزمین کو میڈیکل االئونس کی رقم اس طرح مل رہی ہے۔

صفہ 8

سال 2011 نیٹ پینشن کا %25 بطور OM ء کے تحت میڈیکل االئونس کا %25 اضافہ + مبطابق2015

میڈیکل االئونس مثالَ اگر سابقہ مثال کے مطابق مالزم کی نیٹ پینشن 13377 ہے تو میڈیکل االئونس

ذیل ہو گا

سال 2011ء نیٹ پینشن کا %25۔ OM مبطابق 3344.25

سال 2015ء میڈیکل االئونس میںOM 25% مبطابق +836.25

کل رقم میڈیکل االئونس۔ =4180.31

ایک مالزم اگر ہے گیا دیا االئونس کا میڈیکل تا سکیل 15 1 مثال میں رصف سکیل باال نوٹ۔ درج

5

کمیوڻڈ Age rate(xعمر کا حساب (12x کمیوٹ کی کل رقم یکمشت ملنے والی رقم پینشن

7203x22.4713x12=1942329.2868

ماہانہ پینشن کی رقم معلوم کرنے کا طریقہ:'

پینشن سے مختلف اور ہر ماه ایک پینشنر کے اکائونٹ میں بھیجی جانے والی رقم نیٹ زیاده ہوتی ہے جس کو معلوم کرنے کا طریطہ ذیل میں درج ہے درج رقوم نیٹ پینشن

میں جمع کی جائیں گی۔

حکومت کی طرف سے دیے گئے بجٹ میں ساالنہ اضافے ۔ .1 میڈیکل االئونس ۔ .2اردلی /ڈرائیور االئونس یا کوئی اور اضافی االئونس بجٹ میں حکومت کی .3

ن کرده اضافے نیٹ پینشن میں بلترتیب جمع کیے جائیں گے طرف سے اعالاس مقصد کے لیے آپ کے علم میں تازه ترین جٹ کے بعد وزارت خزانہ

نوڻی فکیشن کے مندرات کا علم ہو۔ مثال سال کی طرف سے جاری شده ء تک 2016جون 30ء سے 2015ء بجٹ کے بعد یکم جوالئی 2015

سال %15ء کا 2010ینشن پر ہر سال ریڻائرہونے والے مالزم کو نیٹ پء کا بلترتیب 2013/2014سال %20کا 2012اور سال %15ء کا 2011ء کے 2016اضافہ دیا گیا ہے لیکن بجٹ %7.5ءکا 2015جبکہ سال 10%

ء سے ریڻائر ہونے والے مالزم کو سال 2016مطابق یکم جوالئی ختم کر دیا اضافہ %10اور %20ء کو بلترتیب 14/2013ءاور سال2012

اضافہ دیا گیا ہے ۔ %10ء کا 2016گیا ہے اور ساتھ ہی نیٹ پینشن میں اضافہ کیا گیا جو %10ء کے بجٹ میں 2017اسی طرح سال

ء ریڻائر ہونے والے مالزم پر الگو ہوگا اور یکم جوالئی 2017یکم جوالئی اضافہ %15ء کا 2010سال ء سے ریڻائر ہونے والے مالزم کے لیے2017

128


سکیل16 سے سکیل 22 کا ریٹائر ہوتا ہے تو اس کا میڈیکل االئونس نیٹ پینشن کا %20 اضافہ جمع ہو

گا۔ یوں اس طرح متام رقوم جمع کر کے ہر ماہ کے بعد ریٹائرمنٹ کے بعد رقم ملے گا وہ ٹوٹل پینشن

مبعہ االئونسسز ہو گا۔ میڈیکل االئونس کی رقم نیٹ پینشن کے حساب سے معلوم کی جاتی لیکن

پینشن کی کل رقم میں ساالنہ اضافے جمع کرنے کے بعد پینشن میں جمع کی جاتی ہے۔

مخترصاَ ترتیب و طریقہ برائے پینشن۔

معلوم کریں Age Rate رسوس ،آخری بنیادی تنخواہ ،عمر کا حساب.1

بنیادی تنخواہ x رسوسx = گراس پینشن .2

300

گراس پینشن 100/65x = نیٹ پینشن

گراس پینشن 100/35x =کمیونڈ پینشن

کمیونڈ پینشن X Age Rate x 12 =کمیوٹ کی کل رقم

ماہانہ کل نیٹ پینشن = ترتیب وار نیٹ پینشن میں ساالنہ اضافے جمع کریں۔

)مثال میں دی گئی ترتیب کے مطابق۔(

نیٹ پینشن کا %25 سکیل 1 سے 15۔ = میڈیکل االئونس.7

نیٹ پینشن کا %20 سکیل 16 سے 22۔

اور میڈیکل االئونس کا %25 = کل میڈیکل االئونس۔

۔ اگر کوئی اضافی االئونس ہے تو جمع کریں۔8

ہر ماہ ملنے والی رقم = اضافی االئونس +ساالنہ اضافے+نیٹ پینشن۔ .9

4

اور اگر کوئی دیگر الئونس بھی واضح کی گئی ہے ماہانہ پینشن میں میڈیکل االئونس ہوتو ملتا ہے اس کی تفصیل اور طریقہ کار آگے بیان کیا گیاہے۔

)Exampleمثال۔(

پینشن کے حساب کو سمجھنے اور مارمولے لے مطابق درست پینشن بنانے کے لیے ہے وه 1974 -09-01ک مالزم کا یوم پیدائش ذیل میں ایک مثال دی جاتی ہے اگر ای

کو ریڻائرمنٹ 2018مئی 30کو مالزمت میں بھرتی ہوا مورخہ 1190مارچ 03روپے ہو تو اس کی پینشن اور 31500لیتا ہے جبکہ مالزم کی آخری بنیادی تنخواه

کمیوٹ کی رقم ذیل ہو گی۔

ء1990مارچ 03بھرتی 1974-09-01یوم پیدائش

2018-05-03ریڻائرمنٹ یوم

سال)28یہنی دن27ماه 020سال 28سروس

سال44یہنی دن 02ماه 09سال 43عمر

31500 آخری بنیادی تنخواه :

300سروس/x xبنیادی تنخواه گراس پینشن

31500x28x7/300=20580 گراس پینشن

20580x65/100=13377 آف گراس پینشن) %65بقایا پینشن(

20580x35x100=7203 آف گراس پینشن %35کمیوڻڈ پینشن

129


پینشن کے حساب کی مر حلہ وار ترتیب

میڈیکل اور اضافے ساالنہ پینشن نیٹ )ماہانہ( اور رقم کی کمپیوٹ وار ترتیب مراحل کے پینشن

االئونس جمع کرنا۔

اگر ایک مالزم محمد ریاض 12-09-1970 کی تاریخ پیدائش ہے۔

مورخہ 31-08-2017 کو ریٹائر ہوتا ہے توLPR تاریخ مالزمت 12-06-1990 ہے اور بعد از ایک سال

اس کی پینشن ، کمپیوٹ کی رقم اور میڈیکل االئونس معلوم کرنے کی مرحلہ وار ترتیب ذیل ہو گی ۔

چونکہ مالزم یکم جوالئی کے بعد ریٹائر ہو رہا ہے۔ 26305 آخری تنخواہ

لہذاسکیل کے مطابق ساالنہ انکریمنٹ جمع ہو گا 595+ ایک ساالنہ اضافہ

صفہ 10

=26900 کل بنیادی تنخواہ

)سال 11 ماہ 19دن 46( رسوس = 27سال

)عمر = 47 سال )46 سال 11ماہ 19 دن

Age Rate( = 20.3555( عمر کا حساب

بنیادی تنخواہ 7x27 x پینشن کا مارمولہ : گراس پینشن

300

16947x 65/100 =گراس پینشن = 11015.55

1647x 100/35 =کمپیوٹڈ پینشن= 5931.45

3

۔300بنیادی تنخواه/ xسروس کے سال 7X =گراس پینشن

)Gross Pentionگراس پینشن (

پینشن کی وه کل رقم جو یک مالزم کو سروس مکمل کرنے پر ملتی ہے گراس پینشن کہالتی ہے یہ مالزم کی سروس اور آخری بنیادی تنخواه کے حساب سے ملتی ہے

بلکہ یہ رقم دو حصوں گراس پینشن مالزم کو فوری طور پر یک مشت نہیں ملتی ہے %35ہانہ پینشن کے لیے اور حصہ ما %65میں تقسیم ہوتی ہے گراس پینشن کا

حصہ کمیوٹ شده رقم کے لیے مختص کیا جاتا ہے۔

)commuted Pentionکمیوڻڈ پینشن(

حصہ کمیوڻڈ پینشن ہوتا ہے ریڻآئرمنٹ کے وقت جو رقم مالزم %35گراس پینشن کا کو یک مشت ملتی ہے وه کمیوڻڈ پینشن کے حساب سے ملتی ہے

کا مارموال درج ذیل ہے۔کمیوٹ کی کل رقم معلوم کرنے

کمیوڻڈ پینشن۔ )Age Rateعمر کا حساب ( =کل کمیوٹ شده رقم

)Net pentionنیٹ پینشن / خالص پینشن :۔(

حصہ کو مالزم ما ہانہ پینشن کی مد میں وصول کرتا ہے %65گراس پینشن کا خالص نیٹ پینشن کہالتی ہے درج ذیل مارموال کے رزلٹ میں جو رقم حاصل ہو گی

حصہ پینشن کے عوض ملتی ہے اس میں گورنمنٹ کی طرف سے %65اس رقم کا جمع کیے جاتے ہیں جن کی ترتیب اور تفصیل آخر میں مثال سے اضافے بلترتیب

130


کمیوٹ کی رقم معلوم کرنا

کمپیوٹڈ پینشن 12x Age Rate = کمیوٹ کی کل رقم

1448851.57 = 12x 5931.45x203555

نیٹ پینشن میں ساالنہ اضافے بلرتتیب جمع کرنا

نیٹ پینشن = 11015.55

سال 2011ء اضافہ بحساب15% = 1652.33+

کل رقم = 12667.88

ءکا ساالنہ اضافہ بحساب20157.5% = 950.09+

کل رقم = 13617.97

ءکا ساالنہ اضافہ بحساب201610% = 1361.80+

کل رقم = 14979.77

ءکا ساالنہ اضافہ بحساب201710% = 1497.98+

کل رقم = 16477.75

میڈیکل االئونس کی رقم معلوم کرنا

نیٹ پینشن = 11015.55

25/100x11015.55=688.47 = نیٹ پینشن کا %25بطور میڈیکل االئونس۔

25/100x2753.89=688.47 = میڈیکل االئونس کا %25اضافی میڈیکل االئونس۔

2

سال یا اس سے زائد ہے تو پینشن فارموال میں سروس 30اگر ایک مالزم کی سروس سال ہی لکھا جائے گا۔30کے لیے

ٹ پر یک مشت ) پینشن یہنی وه رقم جو ریڻائرمنcomputedمالزم کی عمر:۔ کمپیوڻڈ(ملتی ہے اس کے حساب کے لیے مالزم کی عمر کا علم ہونا ضروری ہے عمر کے

کی اسطالح استعمال ہوتی ہے جس سے مراد Age on Next birthdayلیے ریڻائرمنٹ کے بعد آنے والے یوم پیدائش کے دن جتنی عمر ہو گی وه عمر پینشن کے

زم کی عمر ریڻائرمنٹ کے وقت حساب کے لیے شمار ہو گی ۔مثالَ اگر ایک مالشمار ہو گی نیز اس سے 48ماه ہے تو پینشن کے حساب لے لیے عمر 03سال 47

سال پورے ہونے پر ریڻائرمنٹ لے بلکہ پینشن مارمولے 48مراد یہ نہیں کہ مالزم سال لکھا جائے گا۔ 48میں عمر کی جگہ

) کی اصطالح Years purchasedاس کے لیے برسوں کی خرید (عمر کا حساب :۔ استعمال ہوتی ہے پینشن کی جو رقم پینشنر کو یک ملتی ہے وه اس کے عمر کے خرید کے مطابق بنتی ہے برسوں کی خرید کا حساب حکومت کی طرف سے جاری

کیا جاتا ہے،

ریڻائرمنٹ کے وقت جتنی عمر ہوتی ہے اس کے مطابق حکومت کی طرف سے مر اور برسوں کی خریدکا چارٹ آخر میں دیا گیا جاری کرده ریٹ لگایا جاتا ہے ع

ہے ۔

پینشن مارموال:۔ پینشن کے لیے درج ذیل مارموال استعمال کیا جاتا ہے۔

131


کل رقم بطور میڈیکل االئونس۔ = 3442.36=2753.89+688.47

لہذا ہر ماہ ملنے والی کل رقم بطور ماہانہ پینسن مبہ میڈیکل االئونس اور ساالنہ اضافہ جات کے درج

ذیل ہو گی۔

پینشن کی رقم۔ = 16477.75

میڈیکل االئونس۔ = 3442.36+

19920 =

1

پینشن اصالحات اور فارموال

مینشن : کسی بھی مالزم کے بدلے میں سروس ختم ہونے پر ماہانا جو رقم ملتی ہے پینشن کہالتی ہے

۔اجزائے پینشن

کسی بھی مالزم کی پینشن بنانے کے لیئے درج ذیل اجزاه کا درست ہونا ضروری ہے۔

. 4 عمر۔ مالزم کی 3 ۔ سروس(سالوں میں )۔2 بنیادی تنخواه۔ .1 .(Rate Ageعمر کا حساب (

پنشین کا حساب مالزم کی آخری بنیادی تنخواه پر بنایا جاتا ہے۔ بنیادی تنخواه:۔ .2اگر کوئی مالزم یکم جون یا اس کے بعد ریڻائرمنٹ لیتا ہے تو اس کے سکیل

ایک عدد ساالنہ اضافہ جمع ہو گا۔ اس کے عالوه اگر سپیشل کے مطابق تووه بھی اس تنخواه میں جمہ ہو گا۔ االوئنس مل رہا ہے

مالزمت کا شمار سالوں میں سروس۔ پینشن کے حساب کے لیئے مالزم کی مدِت کیاجاتاہے۔

اگر سروس ریڻائرمنٹ کے وقت مکمل سالوں سے اوپر چھ ماه یا اس سے زائد دن بن رہی ہے تو مکمل ایک اور سال شمار ہو گا لیکن اگر سروس مکمل سالوں سے اوپر

ہے لیکن چھ ماه سے کم ہے تو جتنے سال مکمل ہے وہی شمار ہو نگے۔

دن سروس کے بعد ریڻائر ہوتا ہے تو 10ماه اور 04سال 26مثالَ اگر ایک مالزم 06سال 26سال شمار ہو گی لیکن اگر مالزم 26ینشین کے حساب کے لیے سروس

ماه سروس کے بعد ریڻائر ہوتا ہے تو سروس کا شمار پینشن کے حساب کے لیے سال ہو گا یاد رکھے27

132

AUDITTraining ProgramGovernance and Policy Project (GPP)Quetta, Balochistan

133

AUDIT

• Who & WhatAudit: An independent examination of and expression of opinion on the financial statements of an organization by an appointed auditor.

Auditor: An Independent Person who has appropriate knowledge and performs audits

Auditee: An organization, entity or facility audited

• Definition of AuditThe most general definition of an audit is an . evaluation of organization, system, process, or project.

Audits are performed to ascertain the validity and reliability of information, and also provide an assessment of a organization’s internal control.

• Limitation ok Audit• Due to practical constraints (Timing etc.), an audit seeks to provide only

reasonable assui’ance that the statements are free from material error.

• Hence, statistical sampling is often adopted in audits.

• In the case of financia l audits, a set of financial statements are said to

be true and fair when they are free of material misstatements - a concept

influenced by both quantitative and qualitative factors.Audit of financial statements is an assurance engagement.

Assurance engagement means an assignment in which the auditor expresses an opinion in order to enhance credibility of a subject matter (Financial statements) against a criteria (Rules & Regulations).

• Types of Audit• Financial Audit

• Regularity Audit

• Performance Audit

• Database Audit

• Quality Audit etc.

• Information System Audit

134


o Financial Audit:A financial audit, is the examination by an independent third party of the financial statements of a company or any other legal entity (including governments), resulting in the publication of an independent opinion on whether or not those financial statements are relevant, accurate, complete, and fairly presented.

o Regularity Audit:An audit that aims to assess whether transactions accord with relevant laws and regulations. Part of Financial Audit.

o Performance Audit:An audit of the economy, efficiency and effectiveness with which the audited entity uses its resources in carrying out its responsibilities.

o Database Audit:Database auditing involves observing a database so as to be aware of the actions of database users. This is often for security purposes, for example, to ensure that information is not accessed by those without the permission to access it .

o Quality Audit:Quality audit is the process of systematic examination of a quality system carried out by an internal or external quality auditor or an audit team. It is an important part of organization’s quality management system.

o Information System Audit:An information systems audit, is an examination of the controls within an Information technology (IT) infrastructure e.g. ERP (SAP). An IS audit is the process of collecting and evaluating evidence of an organization’s information systems, practices, and operations.

135

AUDIT

The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining data integrity, and operating effectively and efficiently to achieve the organization’s goals or objectives.

• Phases of Auditing• Planning and Risk assessment for the audit

• Execution of the audit Plan

• Evaluation of the audit

• Reporting of the audit results

• Audit Follow-ups

• Audit Follow-ups• The objective of the audit planning stage is for the auditor to determine the

tactical audit plan for the audit engagement.

• The auditor develops this plan by firstly obtaining a detailed knowledge of the

client’s business and secondly by identifying the competence and availability

of the staff members that will comprise the audit team.

• This knowledge includes an understanding of the entity and its environment,

including its internal control, sufficient to identify and assess the risks of

material misstatement of the financial statements whether due to fraud or

error, and sufficient to design and perform further audit procedures.

• Execution of the audit plan• In the execution phase of audit the auditor implements the audit plan and

perform audit procedures (Test of Controls, Analytical procedures and

Substantive tests etc.)

• Evaluation of audit• By the end of fieldwork stage the auditors will have completed their audit

programmes and documented the results of their works. Part of this work

have involved the identification of potential monetary errors, compliance

with authority violations , internal control deviations, etc. These errors and

136


deviations need to be dealt with during the evaluation phase.

• Reporting of the audit results• AT the last phase Auditor analyze the result of audit work ,the aggregation of

errors and the auditor’s determination of whether the results are acceptable

and then issues an audit report plus management report.The Audit Report may be:

• Unqualified

• Qualified Report Adverse

• Adverse

• Audit Follow-ups• Audit follow-up is an integral part of good financial management of public

funds, and is a shared responsibility of executive management officials and

auditors. Corrective action taken by management on resolved findings and

recommendations is essential to improving the effectiveness and efficiency

of Government operations. Each ministry/departments should establish

systems to assure the prompt and proper of follow-up of audit observations

and implementation of audit recommendations.

• Audit follow-up encompasses all activities beginning from the production of

AIR ( after discussions in an exit meeting with the production of AIR 9after

discussion in an exit meeting with the auditee and DAC) to the final printing

of report for legislature.

• Audit follow-up is an integral part of good financial management of public

funds, and is a shared responsibility of executive management officials and

auditors. Corrective action taken by management on resolved findings and

recommendations is essential to improving the effectiveness and efficiency

of Government operations. Each ministry should establish systems to assure

the prompt and proper follow-up of audit paras and implementation of audit

recommendations.

137

AUDIT

• Audit follow-up encompasses all the activities beginning from the production

of AIR (after discussion in an exit meeting with the auditee and DAC) to the final printing of report for

138


• Audit Cycle for Individual Audits

Understand the entity's business

Establish audit objectives and scopes

Assess materiality, planned precision,and audit risk

Understand the entity's internal control structure

Determine components

Determine financial audit and compliance with authority objectives anderror/irregularity conditions

Assess inherent and control risk

Develop audit programmes

Execute audit programmes

Conclude on results of work

Issue reports

AUDIT

PLANNING

Determine mix of tests of internal control, analytical procedures andsubstantive tests of details

ACTIVITY ANDRESOURCEPLANNING

FIELDWORK

EVALUATION

REPORTING

FOLLOW UP Follow up matters in reports

Establish resource requirements and timing

139

Mandate of the Auditor General and The Audit Cycle

Audit Basics


140


With the introduction of new Audit Methodologies through PIFRA, DAGP has adopted international standards and has dramatically changed the way that audits will be conducted in the future

Legislative Basis

The authority under which the Auditor-General of Pakistan conducts audits is given by Article 169 of the Constitution of the Islamic Republic of Pakistan. In addition, Articles 168 to 171 also relate to the work of the

Auditor-General

Until 1 July 2001, most of DAGP’s audit work was performed under Articles 168 to 171 of the Constitution, and the Pakistan (Audit and Accounts) Order,

1973

Effective 1 July 2001, the Pakistan (Audit and Accounts) Order, 1973 was replaced by the following two ordinances:

Auditor-General’s (Functions, Powers and Terms and Conditions of Service) Ordinance, 2001 (Auditor-General Ordinance); and

Controller General of Accounts (Appointment, Functions and Powers) Ordinance, 2001 (Controller General Ordinance).

141


Learning Objective: As a result of this module you will be able to define the legal basis for the Auditor General, his mandate, his responsibilities and you will also understand the steps in the Audit cycle.

“The Auditor-General shall, on the basis of such audit as he may consider appropriate and necessary, certify the accounts”... “of the Federation, of each Province and of each District”.

Section 7 of Auditor-General’s (Functionsf Powers and Terms and Conditions of Service) Ordinancef 2001 (Auditor General’s Ordinance)

Section 8 of the Auditor-General Ordinance mandates

an audit of expenditures of the Federation and of

each Province,

Section 12 of the Auditor-General Ordinance mandates an audit of the receipts of the Federal Government and of each Province and District.

These sections establish the two primary objectives of DAGP audits: •Financial Attest/Certification Audits, and •Compliance with Authority Audits

• Financial Attest/Certification Audits, and

• Compliance with Authority Audits to ensure entities within all three levels of government properly comply with all rules and regulations pertaining to expenses and revenues.

Audit ScopeAuditor General of Pakistan has wide discretion when determining the scope of Audit

At a minimum audit activities should cover all entities whose operations are material in the Context of the financial statements of the Federation.

The Auditor-General has complete discretion as to which entities - organisational entities such as DAOs, DDOs, etc - functional entities such as payroll or purchasing function, or accounting entities such as objects of expenditure, grants or appropriations - will be subject to audit and how often audits will be conducted.

142


DAGP Strategic Audit PlansA multi-year strategic plan for audit activities will be produced; Included in the strategic plan:

• Mandatory and Centrally-led audits;

• Non-mandatory and Centrally led audits;

• Mandatory and non Centrally-led

• Non-mandatory and not centrally led.

The annual plan contains:

Summary of directorate’s mandate,

Status report on current year and planned coverage; Summary of audits to be performed the following year:

• Financial audits

• Compliance with Authority audits

• Audits of Internal Control

• Foreign aid Projects

• Performance Audits

• Other audits - eg. fraud, functional, system, etc.

• Special Assignments

• For each audit, details included in plan:• Revenue and Expenditure to be audited;

• Person-days required;

• Staff assigned and shortfall in staffing;

• Travel and daily allowances

• Time schedule

• Summary of unallocated resources available within the directorate or audit work for which staff is not available

Learning Objective: As a result of this module you will be able to define the legal basis for the Auditor General, his mandate, his responsibilities and you will also understand the steps in the Audit cycle.

“The Auditor-General shall, on the basis of such audit as he may consider appropriate and necessary, certify the accounts”... “of the Federation, of each Province and of each District”.

Section 7 of Auditor-General’s (Functionsf Powers and Terms and Conditions of Service) Ordinancef 2001 (Auditor General’s Ordinance)

Section 8 of the Auditor-General Ordinance mandates

an audit of expenditures of the Federation and of

each Province,

Section 12 of the Auditor-General Ordinance mandates an audit of the receipts of the Federal Government and of each Province and District.

These sections establish the two primary objectives of DAGP audits: •Financial Attest/Certification Audits, and •Compliance with Authority Audits

• Financial Attest/Certification Audits, and

• Compliance with Authority Audits to ensure entities within all three levels of government properly comply with all rules and regulations pertaining to expenses and revenues.

Audit ScopeAuditor General of Pakistan has wide discretion when determining the scope of Audit

At a minimum audit activities should cover all entities whose operations are material in the Context of the financial statements of the Federation.

The Auditor-General has complete discretion as to which entities - organisational entities such as DAOs, DDOs, etc - functional entities such as payroll or purchasing function, or accounting entities such as objects of expenditure, grants or appropriations - will be subject to audit and how often audits will be conducted.

143


Centrally-led Audits• Each directorate will estimate the number of hours required, staff to be

assigned, and timing of the work and submit to central team.

• Central team responsible for overall budget of audit.

Integration of Audit Work• Each directorate has discretion over work that is not required by the A-G

Ordinance to be performed annually;

• Integration of work will improve efficiency and effectiveness.

Integration of Audit Work• Doing compliance with authority work MORE FREQUENTLY:

• Deterrence Factor

• More timely identification of deficiencies leading to quicker improvements.

Approval Process for Centrally-led audits• Central team prepares budget and plan: number of hours and cost to perform

audit;

• Allocate work assignments;

• Meet each directorate to finalize.

• Obtain approval from Auditor General.

The Audit Cycle• The auditor must collect appropriate and sufficient evidence....

• Efficient and effective collection of evidence depends on a clear audit plan.

• The audit plan should include a well- developed audit program.

• The Audit Plan includes:• A clear objective

• MagnituZde of operations

• For attest audit-the significant line items and accounts and significant

144


financial statement assertions;

• Statement of significant issues and results of initial risk assessment....

• Audit Scope - locations, functions, activities, systems and procedures to be

examined; aspects of performance to be covered, audit methods and tests,

budget and schedule, audit steps and assigned audit responsibilities.

• In carrying out the audit, the auditor must:• Understand the entity;

• Conduct risk assessment;

• Define audit objectives and scope

• Develop an audit programme;

• Test the controls;

• Determine sample size

• conduct substantive tests;

• Report

• Follow-up

Much of the general and detailed planning for an audit will involve updating planning decisions made

Good Relations with Entityin previous year to reflect changes.

• Avoid adversarial relationships;

• Be fully aware of all other audit activities being undertaken;

• Plan to minimize impact on the audit entity;

• Ensure discussions take place at an appropriate level and time.

Roles and Responsibilities in PlanningGeneral Planning decisions and involvement in evaluation phase of the audit, by more senior and experienced members of audit directorate;

With centrally-led audits there will be a division of responsibiiitiet between the

145


central team and each audit directorate.

Central team. Basic Planning Parameters, inherent risk, control risk, other substantive procedures risk and substantive test of details risk..... each financial audit objective and compliance with authority objective and error condition.

• Determine optimum mix of tests of internal control, analytical procedures

and substantive tests of details;

• Drafting Audit Programs, forms and checklists

• Perform overall error evaluation;

• Reporting results of the audit.

Auditors from each DIRECTORATE responsible for:• Providing advice and feedback to central team;

• Reviewing materials received from central team;

• Performing the audit work

• Reporting results of work.

146

Audit Objectives and Scope

147


Proper Planning ensures that…• Appropriate and sufficient evidence is obtained

• DAGP’s Auditing Standards are complied with.

• Only necessary work is performed.

• To accomplish this the auditor must…• Select and determine audit approach

• Determine scope of audit examination

• Consider the internal audit function, where applicable

• Develop a budget and schedule (audit plan).

• Generally, audit objectives and scope from the

• Note:• Generally, audit objectives and scope from the previous years audit can be

carried forward as a basis for detailed planning…...

• unless it has been determined that changes in the entity’s operations have

occurred.

Audit Objective

• Overall Audit Objective:Overall purpose or goal to be achieved by performing a particular audit.

The objective will be affected by the type of audit to be performed

• Specific Financial Audit ObjectiveA specific purpose or goal used to determine whether a component properly presents.

Audit Scope:RSetstDcUX podecuestra areccened neoessay rithednouTStanB toadies thecbjedtivecf theaudt

Valid?

Complete?

Owned?

Properly Valued?

Proper Presentation?

148


• Internal Control Structure:System of financial and other controls, including

organisational structure, methods, procedures and internal audit, established by entity management within its corporate goals.

Safeguard Assets

Accounts accurate and

complete

Efficiency

Economy

Effective

Adheres to Policy

Timely and reliable Reports

System of financial and other controls, including organisational structure, methods, procedures and internal audit, established by entity management within its corporate goals

• Learning Objective:As a result of this module you v Determine Audit Objectives Sco of the Audit Planning Process.

• Overall Audit ObjectiveThe overall audit objective is affected primarily by the type of audit to be performed:

• A financial audit on which an opinion is

expressed;

• A compliance with authority audit on all fixed asset purchases;

149


• A compliance with authority audit on selected fixed asset purchases;

• A performance audit dealing with the purchase of fixed assets;

5Specific Management Assertions to support fairness of financial Presentation:• Existence or Occurrence;

• Completeness;

• Rights and Obligations;

• Valuation or Allocation

• Presentation and Disclosure

• Overall Audit Scope:...is affected, in part, by the nature of the entity.

With regard to:

• relevant standards, legislation and regulations

• and, where applicable, to the terms of the audit engagement and reporting

requirements as set out by the Auditor General’s Ordinance.

1st StepIdentify Matters of Significance

1. Identify Matters of Significance

• Large expenditures/revenues;

• Areas of high risk;

• Matters of propriety or probity;

• Important aspects of program’s performance; □Politically sensitive areas;

• Substantial errors or misrepresentations □Serious problems of compliance;

• Areas for significant improvement.

• Audit Scope often depends on how we obtain information.• Information confirmed independently has greater value than information that

has merely been submitted by, or checked by, entity management.

150


• Information from the audited entity’s own information system is of greater

value when CONTROL RISK is low.

• Observation by the auditor has greater value than Information provided in

interviews.

• Written information has greater value than information provided orally.

• Identical information from several sources has more value than just one.

• Selecting Audit ApproachDepends on the type of transactions:

System Transactions - usually a product of it systems (SAP R3).

• We should normally plan an audit which verifies the internal controls of this

type of transaction PROVIDED THAT WE JUDGE THE RISK OF MATERIAL

ERROR AS LOW.

• Analytical examination is effective to confirm detailed audit objectives of

COMPLETENESS, EXISTENCE AND AUTHORITY.

• Substantive tests will verify information for detailed audit objectives related

to PRESENTATION.

• Assessment Transactions:Selection of audit approach is dependent on assessment of INHERENT RISK

Where inherent risk is high, SUBSTANTIVE TESTS are normally chosen.

When inherent risk is LOW, focus on KEY CONTROLS, supplemented with substantive tests.

• Specific Financial Audit ObjectivesA component is considered to be in error if:

• It is not valid - does not exist or has not occurred.

• Asset, liability, revenue or expenditure is not complete.

• Asset is not owned by the entity or liability is not owed by entity.

• Asset is not properly valued or misclassified or not properly measured.

151


• Financial statement presentation is not proper.

• Compliance with Authority Objectives

“In conducting financial audits a test should be made of compliance with applicable laws and regulations.”“Because the laws and regulations are often numerous, the auditor needs to exercise professional judgment in determining those laws and regulations that might have a significant impact on the audit objectives.”

-Section 3.4 DAGP Auditing Standards

Section 3.4 of DAGP’s Auditing Standards requires the audit to “...design audit steps and procedures to detect errors, irregularities and illegal acts that could have a direct material effect on the financial statement amounts or the results of regularity audits.”

• Compliance with Authority ObjectivesSection 3.4 of DAGP’s Auditing Standards requires the auditor to “…design audit steps and procedures to detect errors, irregularities and illegal acts that could have a direct material effect on the financial statement amounts or the results of regularity audits.”

Selecting which laws and regulations to examine:• If the authority violation could not result in monetary error it is not likely

• relevant;

• Departments, Ministries, etc., are not permitted to spend, borrow and raise

revenue without approval from Parliament. Compliance with authority here

is a basic principle underlying the government’s accounting system and

accounting policies.The following authorities are usually examined:

Spending• the services were actually performed or goods received;

• expenditure is consistent with nature of appropriation to which it was charged;

152


Borrowing• the amount and debt terms in accordance with appropriate law;

Raising Revenue• Cash received was for an approved tax or other approved revenue source

• Entity Communication Letter BENEFITS

• Help entity management to better understand the work the auditor is

performing and the types of reports that may be issued;

• Advise the entity of the nature, extent and timing of rotational audit work

performed in coming year;

• Gaining input from entity might improve planned scope and rotational audit

plan;

• Input from entity management may help improve efficiency of audit work;

• A useful way to document, in writing, the nature, extent and timing of the

audit work to be performed.

Entity Communication Letter

• Types of Audit to be mentioned in the letter:Annual financial audit of entity’s financial statements; Compliance with authority audits;

Separate audits of internal controls;

Performance Audits;

Audits of foreign-aided projects;

Other functional, systems, program, and fraud audits; Special assignments

• The letter may be expanded to include such matters as:

• DAGP’s current understanding of any specific entity requirements;

• The timetable for audit work;

153


• Details of assistance to be provided by entity officials;

• Follow-up matters from previous audits.

154

Determining Materiality

155


“In my opinion these financial statements present fairly (or give a true and fair view) in all material respects, the financial position of (entity).”

• Determining MaterialityLearning Objective: As a result of this module you will be familiar with considerations made when the auditor determines materiality and will use the Materiality Assessment form to determine materiality for a case study.

• Planning StageEnables auditors to make preliminary judgment of amounts to consider material and thus guide them to choose their method of examination carefully, in order to provide a well-founded opinion of the accounting as a whole.

Helps determine the mix of tests to be carried out by the auditor and to identify priorities among areas of examination

• Reporting Stage:Serves as a measure for evaluating aggregate of the misstatements uncovered, thus considering the need for qualification to the audit certificate.

Materiality involves both

quantitativeand

quantitative

156


considerations.Materiality refers to the MAXIMUM AMOUNT OF ERROR WHICH CAN BE TOLERATED IN THE ACCOUNT AND STILL NOT AFFECT DECISIONS OF REASONABLE USERS.

A matter is regarded as material if its inclusion or omission or nondisclosure is likely to distort the overall view of the accounts.

• Classes of MisstatementsMateriality should be determined from the user’s point of view not from the auditor’s.

This requires auditors to exercise judgment about the importance of errors or misstatements to the user of the accounts.

• Rule of Thumb:Any amount less than 5 % is probably not material

Any amount greater than 10% is likely material

Considerations when Determining Materiality• Value of the Error

• Nature of the Error

• Context in which transaction occursTo set materiality by value auditor should attempt to level of error or misstatement be tolerated by the perceived users of the account.

Materiality by Nature arises in disclosure requirements where a higher degree of accuracy might be expected than could be derived from normal materiality by value considerations.

A matter may be material because of the context in which it occurs.

i.e.., considering an item in relation to:

157


• overall view given to the financial statement;

• the total of which the error forms a part;

• associated items;

• corresponding amounts in previous years;

• and so on.The size of the entity - its total expenditures, revenues, net income, assets, equity, working capital, etc.;

Entity-related factors — whether the entity is new or

well-established, stable or unstable and profitable or not profitable;

Environmental factors -- industry-related considerations,

capital market conditions and the general state of the economy;

Uncertai nty - matters surrounded by uncertainty about the outcome of future events usually come under more stringent materiality considerations.

Cost and benefit considerations.

Characteristics of the accounting system or policies used.

• Consider ThisThe auditor considers materiality while planning the audit, conducting the audit, and evaluating audit results.

Explain.What is the difference between Individual item materiality and Aggregate materiality?

In what way is materiality related to audit risk?Why are the relationships between materiality, audit risk, and audit evidence important considerations when developing the audit programme?

158


Materiality Assessment Form

Appli-cable Factor

Base

Amount%

Materiality

Amount

Percentage of total expenditures (usual range is 2% for “small” entities to 0.5% for “large” entities)Percentage of total revenue (usual range is 2% for “small” entities to 0.5% for “large” entities)Percentage of normalized pretax income (usual range is 5% for entities with “large” pre-tax incomes to 10% for entities with “small” pre-tax incomes)Percentage of equity (1% often suggested)Percentage of assets (0.5% often suggested)Other information (base amount) (please specify)

Materiality amount to be used (normally the lowest) Rp.

159

Audit Evidence

Audit Evidence

160


Getting the Right Evidence• The objective of the Auditor is to design and perform audit procedures in

such a way as to enable the auditor to obtain sufficient and appropriate

evidence to be able to draw a reasonable conclusions on which to base the

auditor’s opinion.

• Basic ConceptsThe auditor requires evidence to support all information presented in the audit report.

Auditor’s must collect sufficient, reliable, relevant and useful information to achieve engagement’s objectives

• Attributes/Characteristics Of EvidenceTo support the auditors’ findings, conclusions and recommendations the evidence must be:

• Sufficient;

• Relevant;

• Reliable; and

• Objective / Useful.A-Reliable. The auditor has a professional responsibility to ensure that, as far as possible, the evidence obtained is reliable.

Example : Evidence is more reliable if it is;

• Obtained for Independent Sources (Bank Statement, Supplier Invoice)

• An original document, not a copy

• Electronic (SAP),not manual

• Corroborated by other information

• Direct, such as internal auditor’s personal observation.B-Relevant. Collect relevant evidence to conclude against audit objectives. Example:

1 - If FY 200X-XX , is being audited then audit evidence of FY 200X-YY is irrelevant.

161

Audit Evidence

2 - If an observation is at object Pay of Officer (A011-1) ,then the relevant audit evidence should support the same object head.

C-Sufficient. Evidence should be sufficient to lead a reasonable person to the same conclusions as the auditor.

•Sufficiency of information is a matter of Judgment depending on Auditor’s training and experience.

•Sufficiency is not readily quantifiable.

Example1- If total papulation of loan by GOB is Rs. 2 billion, and if during audit FD provided loan agreement of Rs. 1.5 billion, This evidence may be relevant and reliable but not sufficient for subject matter.

2- The sufficiency of evidence must be greater in fraud investigation than in a engagement involving petty cash book. The difference in risk determines the quality and quantity of information.

• D-Objective / Useful:Evidence should be objective and free from biasness, The auditor should always maintain an open mind with regard to the evidence collected.

Example:Whenever there are contradictions in the evidence collected, the auditor should not reject certain evidence, but rather seek further evidence to determine which information is correct, or to obtain an explanation as to why the evidence is not consistent.

162


• Reasonable conclusion based on evidence

Reliable

Relevant

Sufficient

Objective/ Useful

• Physical examinationThe main physical evidence that would be used by an auditor would be a photograph, for example showing the condition of a building or piece of equipment.

Examples: Physical verification of

1. Stock

2. Medicine

3. Vehicals

4. Documentary

163

Audit Evidence

• B. Documentary

It is the auditor’s inspection of the client’s documents and records.

Internal documents

External documents

-Budgets -Monthly accounts -Cash book

-Supplier Invoice -Bank Statements -Bid documents

• C. ObservationIt is the use of the senses to assess client activities

The auditor may tour the plant to obtain a general impression of the client’s facilities.

Differs from physical examination because physical examination counts assets, while Observation focus on client activities.

• D. Oral• Interviews provide important facts .

• There are many sources of oral

evidence:

• Various levels of management;

• Personnel directly involved in

operations;

• Suppliers and contractors;

164


• Recipients of government services;

• Members of the general public;

• Other ministries/departments/agencies; and

• Experts and consultant

• E. AnalyticalAnalysis of data can provide conclusions that are not necessarily directly available from lists of data, reports, studies or other sources.

There are many uses for evidence derived from analysis. These can include:

• Checking that data from different sources are

consistent, and conducting reconciliations;

• Calculating variability in levels of efficiency;

• Calculating averages to compare performance;

• Ensuring interest payments are properly

calculated;

• Confirming payroll and other expenditures are accurate, and comply with

regulations, agreements and other controls on payments; and In general, confirming written and oral statements.

Sampling• Sampling is the selection of a sub-set of a population. The auditor takes a

sample to reach a conclusion about the population as a whole. As such, it is

important that the sample be representative of the population from which it

was selected.

• Statistical SamplingStatistical sampling is the selection of a sub-set from a population in such a way that each sampling unit has an equal and known chance of selection.

• B. Documentary

It is the auditor’s inspection of the client’s documents and records.

Internal documents

External documents

-Budgets -Monthly accounts -Cash book

-Supplier Invoice -Bank Statements -Bid documents

• C. ObservationIt is the use of the senses to assess client activities

The auditor may tour the plant to obtain a general impression of the client’s facilities.

Differs from physical examination because physical examination counts assets, while Observation focus on client activities.

• D. Oral• Interviews provide important facts .

• There are many sources of oral

evidence:

• Various levels of management;

• Personnel directly involved in

operations;

• Suppliers and contractors;

165

Audit Evidence

• Non-statistical samplingNon-statistical samples are samples selected by other means which are intended to approximate the representative character of a statistical sample. However, they lack the objectivity of a statistically selected sample.

• The difference between statistical sampling and non-statistical sampling is

the method of selecting the sample items.

Sampling Unit• The sampling unit is the specific item of which the population is assumed to

be composed for sampling purposes. Examples are:

• a) Each cash disbursement;

• b) Each supplier invoice within each cash disbursement;

• c) Each purchase within each supplier invoice;

Population Size

• Population SizeThe population size is the number of sampling units (cash disbursements, supplier invoices, purchases or Rupees) in the population.

Sample Selection• There are several sample selection methods that are very good at ensuring

that the sample is representative of the population from which it is selected,

as follows:

• a) Random;

• b) Fixed interval (systematic);

• c) Cell (random selection); and

• These are discussed below. The example used assumes that the auditor

wishes to select 200 supplier invoices from a population of 30,000 supplier

invoices.

166


Definitions

• Random SelectionRandom selection involves numbering all of the items in the population and then using a random number table or software programme to select 200 random numbers. The auditor then identifies the sampling unit that corresponds to each number.

• Fixed Interval (Systematic) SelectionThis method involves selecting a random start and then every nth item.

In our example, the auditor could select every 150th supplier invoice – 30,000 divided by 200.

• Cell (Random Interval) SelectionThis method essentially combines the previous two methods. The auditor divides the population into cells and then picks a random item from within each cell. In our example, the first cell would contain the first 150 items, the second cell items 151 to 300, the third cell items 301 to 450, etc.

Non-statistical SelectionHere the auditor uses judgment to approximate one of the methods described above. If done with care, this can be an acceptable way to select a sample. However, it would be prudent to increase the sample

size by 20 to 50 percent to compensate for the fact that the sample may not be truly representative. The size of the increase would depend on how close the auditors believed they had come to approximately a statistical sample.

167

PROVINCIAL RECEIPTS

PROVINCIAL RECEIPTS

168


TYPES OF PROVINCIAL RECEIPTS

• Types of Receipts • Tax Receipts; and • Non-Tax Receipts.

• TAX RECEIPTSThere are several provincial taxes, amongst others, following are the significant: (Brief verbal overview with emphasis on sales tax)

• Sales Tax on Services;

• Motor Vehicle Tax;

• Land Tax;

• Agricultural Income Tax;

• Electricity Duty;

• Provincial Excise Duty on Liquors, alcohol etc.;There are several provincial taxes, amongst others, following are the significant:

• Stamp Duty;

• Urban Immovable Property Tax;

• Professional Tax and Tax on Trades;

• Capital Value Tax - immovable property;

• Entertainment Duty;

• Hotel Tax etc.; and

• There are several other taxes such as cinema tax etc.

• NON-TAX RECEIPTSThere are several provincial non-tax receipts, amongst others, following are the significant:

• Fisheries Licence fee;

• Motor Vehicle Registration fee;

• Police fines etc.;

• Legal Charges;

169

PROVINCIAL RECEIPTS

• S&GAD related receipts etc.

• BUDGETARY MECHANISM - RECEIPTSSignificant steps in the budgetary process:

• Issuance of call letters to concerned departments;

• Meetings of Finance Department (Resource wing) with concerned revenue

departments;

• Setting of budget targets based on incremental approach;

• Underlying basis and assumptions for the budgetary process;

• Endorsement of the final budgetary figures.

• ROLE OF DDO AS WITHHOLDING AGENT ON BEHALF OF GOVT.

Role of DDO as WHA...• By virtue of the Withholding Rules of both direct and indirect taxes, each

DDO acts as WHA on behalf of Govt;

• As WHA, DDO deduct and withholds the prescribed amount of tax;

• After deduction, DDO mentions the tax amount against its account code on

the face of the bill (GFR-3 revised) to be presented for pre-audit in the office

of AG / DAO;

• AG / DAO performs the pre-audit function and credit the specified amount in

the assigned revenue code.

• HOW DDO DEDUCTS INDIRECT TAXES• Balochistan Sales Tax Withholding (Special Procedures) Rules, 2018 and

Withholding (Special Procedures) Rules, applies for deduction / withholding

of sales tax on services and goods respectively;

• A detailed overview would be shared (verbally) regarding sales tax on

services - withholding;

• Sales tax on goods is deducted and withheld on automation basis - SAP;

incorporated by FABS;

170


• Other indirect taxes, as mentioned in previous slides, would be deposited

through GREEN CHALLAN by the DDO in Provincial Exchequer i-e Non-

Food Account No 01.

• HOW DDO DEDUCTS DIRECT TAXES• Following withholding rates will be applicable for income tax purposes:

Description Filer Non-filer

SALES OF GOODS:

By Company 4% 8%

By individual and AOP 4.5% 9%

FAST MOVING CONSUMER GOODS:

By Company 2% 4%


Description Filer Non-filer

SERVICES:By Company 8% 16%

By individual and AOP 10% 20%

By export houses for services rendered 1% 2%

Advertisement Services (Electronic/ Print Media) 1.5% 3%Advertisement other than above, Transport services, Freight fwding services, air cargo services, courier, manpoer, hotel, security, software development, IT, Tracking, Engineering etc. with certain other services

4% 8%

CONTRACTS:By Company 7% 14%


171

PROVINCIAL RECEIPTS

CASE - WITHHOLDING OF I.TAX AND SALES TAX

• Case...Invoice value before sales tax Rs. 79,130

Add: BRA sales tax @ 15% Rs. 11,870

Gross value of invoice Rs. 91,000

Less: sales tax withheld @ 100% Rs.11,870

Less: income tax withheld @ 10% Rs. 9,100 (Individual + filer + service)

Net payment to vendor Rs. 88,230

172

PROJECT PREPARATION PC-1

173


Sign Post of Presentation• Sanctioning Powers

• Classification of Sectors

• Project Life Cycle

• PC Forms

• PC-1 Explained

• Sanctioning PowersRs. In million

Forum Chaired By Limits

ECNEC Finance Minister > 3000 and > 10,000

CDWP Deputy Chairman PC Upto 3000

PDWP 1 Chairman / ACS 10,000

DSC Concerned Secretary 100.00

DDWP Concerned Commissioner 50.00

* If FPA >=25% approval forum CDWP/ECNEC

Project Preparation / Approval

• Key Documents• Concept papers

• PC-I

• PC-II, Feasibility report

• PC-III, Progress report

• PC-IV, Completion report

• PC-V, Post completion evaluation

174


Definition

• Project

A task or set of tasks undertaken within specific timescale and cost constraints in order to achieve a particular benefit

Project Parameters

Sectors Classification

Project Parameters

Time

Cost Quality

High Performance

Short Time

Minimum Cost

Project Management

175


• 1. Social• Education, training & manpower

• Science & technology

• Health family planning & social welfare

• Water supply & sewerage Culture, sports, tourism & youth

• Mass media

• Governance

• Research

• 2. Infrastructure Ors Classification• Transport & communication

• Telecommunication

• Information technology

• Energy (fuel & power)

• Housing, government building S Town planning

• Irrigation, drainage & flood control

Sectors Classification

• 3. Productive• Industries, commerce & minerals

• Agriculture production

• Agriculture extension

176


Project Life Cycle (Pakistan)

Project Life Cycle (Pakistan)

Evaluation 5 1

Identification

2 Preparation

Appraisal Implementation

PC’ s Forms for Dev. Projects• PC-1

• PC-II (Survey and Feasibility)

• PC-III (A - B) (Annual Targets and Performance Monitoring)

• PC-IV (Project Completion Report)

• PC-V (Annual Performance Report after Completion of Project)

PC-1’s Columns Explained

1. Name of the Project:• Self explanatory

• Title case

• Consists Name, Village, District

177


2. Location:• Provide name of village

• District/province

• Attach area map clearly indicating project’s location

3. Authorities Responsible for:• Sponsoring

• Execution

• O&M

4. (a) Plan Provision:• Included in Mid-term/5 Year Plan?

• Specify allocation

• Not include what warrants its inclusion, how proposed to be accommodated4. (b) If financed out of block allocation:

Total block Amount already Amount Balance

provision committed proposed for this available

5 Project ObjectiveProject objectives

• Sector/sub sector as in mid-term/5 Yr

• Objective of project

• Linkage b/w the two

• If project revised, revised objectives

6. Description & Justification of Project:• Describe

• Existing facilities’ mention S justify

• Give input/output in quantitative terms

• Discuss technological aspects

178


• Detail of civil works, equipment etc

• Governance issue, if any and strategy to resolve them

Sector Specific Info Education/Manpower• Student-teacher ratio, national ave

• No. of scholarships to be awarded

• Faculty strength if expansion case

• Library, laboratory as per edu level

• Tech staff required for O&M of laboratory

Sector Specific Info Health

HEALTH• Preventive or curative?

• Indoor, outdoor (department wise)

NUTRITION• Infrastructure required

• Measures for community participation

• Net improvement in nutritional status

Sector Specific Info Water Supply & Sewerage• Present & projected population

• Water availability & demand

• Source & availability (MGD)during next 5, 10, 20 years

• Sewerage: present & future? Treatment & capacity

• Per capita water supply: comparison for similar areas

• If part of master plan, provide details


7 . Capital cost estimates• Date of cost estimation

179


• Basis of determining cost estimates

• Year & component-wise estimation of physical activities

Items Unit Year1 Year 2 Year 3

A.

B.

C.


7. Capital cost estimates• Year & component-wise financial phasing

Items Year1 Year 2

Total Local FEC Total Local FEC

A.

B.

C.


8. Annual operating cost• Item-wise annual operating cost for 5 years

9 Demand supply analysis• Exclude Science & technology, research, governance, Culture, sports &

tourism sectors

180


9. Demand supply analysis• Existing capacity of services and its supply

• Projected demand for 10 years

• Capacity of projects being implemented both in public & private sectors

• Supply-demand gap

• Designed capacity & output of project

10. Financial Plan Columns ExplainedSources of financing

(a) Equity: (Indicate the amount of equity to be financed from each source)

• Sponsor’s own resources

• Provincial/Federal Government

• Banks S General Public

• Foreign equity (partner agency?)

• NGOs/Beneficiaries

10. Financial Plan (Sources of financing)

(b) Debt:

• Local/foreign debt, interest rate, grace period, repayment period / schedule

(c) Grants:

• Local and foreign

11 . i. Project benefits(a) Financial: income to the project with assumptions

(b) Social: Quantify benefits to the target group

11. ii. Project benefits

• Quantify output of project

• Unit cost analysis (See next slide)

• Employment generation (direct/i

181


• Impact of delays on project cost and viability

Unit Cost AnalysisSuppose drop-out rate in primary school 50%. Prevention Program A enrols 20 students, costs Rs. 20,000, and 15 of 20 students (75%) graduate. Thus Program A resulted in 5 additional graduates at a cost of Rs.20,000, or one additional graduate for every Rs.4,000.

Prevention Program B enrols 20 students, costs Rs.15,000, and 12 of the 20 students (60%) graduate. Thus Program B resulted in 2 additional graduates at a cost of Rs.15,000, or one additional graduate for every Rs.7,500 spent. Although Program B is cheaper (Rs.15,000 compared to Rs.20,000), Program A is more COST-EFFECTIVE

12. Implementation of the project

• Starting and completion dates

• Item-wise/year-wise implementation

schedule (timeline)-MS Project

• Result Based Monitoring(RBM)

indicators

13.Management structure/manpower

• Administrative arrangements Manpower requirement Terms of reference of

manpower

Result Based Monitoring Indicators

• Indicator:Specific information that provides evidence about achievement of planned impacts, results & activities

• Impact Indicator: show to what extent project contributed towards its goals

• Result (outcome & output): show to what extent planned results (outputs &

outcomes) have been achieved

• Input indicators: show what resources have been used by the project

182


RBM Indicators

Outcome

S.No. Input Output Baseline indicators

Target after completion of project

Targeted impact

• Result Based Monitoring Indicators Impact: SDGs

Outcome: Change in behavior & attitude

Output: Goods and services

Activity: develop curriculum

Input: Human or financial resources

• Indicators• Indicator: # of skilled/qualified women & men health providers in all facilities

at municipal level

• Baseline: 500 Doctors, nurses & midwives health providers in all facilities

• Target: # of skilled / qualified women & men health providers to raised to 800

in all facilities in 2 years time

183


Appraisal

• ASPECTS OF APPRAISAL• Economic Analysis E• Financial Analysis F• Environmental Impact Assessment E• Commercial Analysis C• Technical Analysis T• Social Analysis S• Managerial Analysis M

Project Appraisal (Definitions) APPRAISAL: a judgment of value, performance / nature of sb/sth

TECHNICAL: 1.Connected with practical use of machinery, methods etc. in science & industry

2. Connected with skills needed for a particular job

MANAGERIAL: connected with the work of a manager

SOCIAL: connected with society & the way it is organized

COMMERCIAL: Connected with selling/buying of goods/services

FINANCIAL: Connected with money/finance

• Appraisal: Tech Analysis• Is based on technical data

• Differs from project to project

• Concerns inputs & outputs

• If very Hi-Tech project and no experience seek consultants’ expertise

• Agri. yield, cropping pattern, soil test facilities etc.

184


• Appraisal: Managerial Analysis• Is project manageable?

• Authority & responsibility properly linked?

• Management structure in project clearly defined?

• Job description clearly defined?

• Appraisal: Managerial Analysis• Employment generation

• Income distribution

• Effects on particular groups

• Appraisal: Commercial Analysis• Availability of accessible markets

• Arrangement for marketing the output (s)

• Inputs required to build and operate project

• Appraisal: Financial Analysis• Examine financial impacts

• Judge resource use

• Analyze financial plan

• Assess financial management competence

• Cost & benefit calculated at current market prices

• Appraisal: Economic Analysis• Assess effect of investment on economy

• Whether contribution is large enough to justify investment

• Pricing of inputs & outputs

• Identification of costs & benefits

• Appraisal Techniques• Pay Back Period

• Value Added

185


• Discounting Techniques

• Net Present Worth

• Benefit-Cost Ratio

• Internal Rate of Return

• Sensitivity Analysis• Discounting: Takes into account the time-value of money

It reduces future benefit and cost streams to their present worth

• Net Present Worth: is difference b/w discounted benefits and discounted

costs of project (if >=0 accept project)

• Benefit-Cost Ratio: present worth of benefit stream divided by present worth

of cost stream

• Pay Back Period: Length of time required to recover the capital cost

• Value Added: Difference b/w sale price of a product and the cost of the

material to produce it• Internal Rate of Return: Max interest that project could pay for resources used project is to recover its investment & still break even (without losing money or making profit)

• Sensitivity Analysis: benefits reduced by 10%, cost increased by 10%

• Internal Rate of Return: irr does not measure absolute size of investment

or the return. This means that IRR can favor investments with high rates

of return even if dollar amount of return is very small. For example, a $1

investment returning $3 will have a higher IRR than a $1 M investment

returning $2 million.

• IRR does not consider cost of capital and can’t compare projects with

different durations.

• Sources of Information on Balochistan• Balochistan Comprehensive Development & Growth Strategy (2019-2025)

• District Development Profiles(2011)

• District Development Atlases (2010)

186


• Multiple Indicator Cluster Survey (2010)

• District Development Statistics

• Situation Analysis of Women and Children

• Balochistan Economic Report (2008)

• Balochistan Development Need Assessment

• Visit and enjoy!• www.google.com

• www.balochistan.gov.pk

• www.pc.gov.pk/downloads.html

• www.childinfo.org

• www.skillsconverged.com/

• (Footnotes)1 If FPA >=25% approval forum CDWP/ECNEC

187

Proforma

Proforma

188


Revised 2005

GOVERNMENT OF PAKISTAN

PLANNING COMMISSION

Instructions to Fill-in PC-I Proforma(Social Sectors)

1. Name of the Project

Indicate name of the project.

2. Location

· Provide name of District/Province.

· Attach a map of the area, clearly indicating the project location.

3. Authorities responsible for

· Sponsoring,

· Execution,

· Operation and maintenance

· Concerned Federal Ministry

Indicate name of the agency responsible for sponsoring, execution, operation and maintenance. For provincial projects, name of the concerned federal min-istry be provided.

4. (a) Plan provision

· If the project is included in the medium term/five year plan, specify actual allocation.

189

Proforma

· If not included in the current plan, what warrants its inclusion and how is it now proposed to be accommodated.

· If the project is proposed to be financed out of block provision, in-dicate:

Total block provision Amount already committed

Amount proposed for this project

Balance avail-able

(b) Provision in the current year PSDP/ADP

5. Project objectives

· The objectives of the sector/sub sector as indicated in the me-dium term/five year plan be reproduced. Indicate objectives of the project and develop a linkage between the proposed project and sectoral objectives.

· In case of revised Projects, indicate objectives of the project, if different from original PC-I.

6. Description, justification and technical parameters of project

Describe the project and indicate existing facilities in the area and justify the establishment of the Project.

Provide technical parameters and discuss technology aspect of the Project.

Provide details of civil works, equipment, machinery and other physical facilities required for the project.

Indicate governance issues of the sector relevant to the project and strategy to resolve them.

190


In addition to above, the following sector specific information be provided

Education, training and manpower

· Give student-teacher ratio for the project and the national average for the proposed level of education.

· Year-wise proposed enrolment of the institution for 5 years.

· For scholarship projects, indicate number of scholarships to be awarded each year alongwith selection criteria .

· Provide faculty strength in relevant discipline, in case of expansion of facilities.

· Indicate the extent of library and laboratory facilities available in case of secondary, college and university education.

· Provide details of technical staff required for operation & maintenance of laboratories.

7. Capital cost estimates

Indicate date of estimation of Project cost.

Basis of determining the capital cost be provided. It includes market survey, schedule rates, estimation on the basis of previous work done etc.

Provide year-wise estimates of Physical activities by main components as per following:

Component-wise, year-wise physical activities

Items Unit Year-I Year-II Year-IIIA.B.C.

191

Proforma

· Phasing of Capital cost be worked out on the basis of each item of work as stated above and provide information as per following.

Year-wise/component-wise financial phasing

(Million Rs)

Item Year-I Year-II Year-III TotalTotal Local FEC Total Local FEC Total Local FEC Total Local FEC

A.B.C.

Total

In case of revised Projects, Provide

Projects approval history, year wise PSDP allocations, releases and ex-penditure.

Item-wise, year-wise actual expenditure and Physical progress.

Justification for revision of PC-I and variation in scope of the project if applicable.

Item-wise comparison of revised cost with the approved cost and give reasons for variation.

Indicate exchange rate used to work out FEC in the original and revised PC-I.

8. Annual operating cost

Item-wise annual operating cost for 5 years and sources of financing .

192


9. Demand supply analysis (excluding science & technology, research,

governance & culture, sports & tourism sectors

Existing capacity of services and its supply

· Projected demand for ten years

· Capacity of projects being implemented both in the public & private sector

· Supply – demand gap

· Designed capacity & output of the proposed project

10. Financial plan

Sources of financing

(a) Equity:

Indicate the amount of equity to be financed from each source

Sponsors own resources

Federal government

Provincial government

DFI’s/banks

General public

Foreign equity (indicate partner agency)

NGO’s/beneficiaries

Others

193

Proforma

b) Debt

Indicate the local & foreign debt, interest rate, grace period and repayment period for each loan separately. The loan repayment schedule be also annexed.

c) Grants along with sources

d) Weighted cost of capital

11. (a) Project benefits and analysis

· Financial: Income to the project along with as-sumptions.

· Social with indicators: Quantify benefit to the target group

· Environmental: Environmental impact assessment nega-tive/ positive.

(b) Project analysis

Quantifiable output of the project

Unit cost analysis

Employment generation (direct and indirect)

Impact of delays on project cost and viability

12. Implementation of the project

Indicate starting and completion date of the project

Item-wise/year-wise implementation schedule in line chart co-related

194


with the phasing of physical activities.

Result Based Monitoring (RBM) Indicators

13. Management structure and manpower requirements

Administrative arrangements for implementation of the project.

Manpower requirements during execution and operation of the proj-ect be provided by skills/profession.

Job description, qualification, experience, age and salary of each job be provided.

14. Additional projects/decisions required

Indicate additional projects/decisions required to optimize the invest-ment being undertaken on the project.

15. Certificate

· The name, designation and phone # of the officer responsible for, pre-paring and checking be provided. It may also be confirmed that PC-I has been prepared as per instructions for the preparation of PC-I for social sector projects.

· The PC-I along with certificate must be signed by the Principal Account-ing Officer to ensure its ownership.

195

Proforma

GOVERNMENT OF PAKISTAN

PLANNING COMMISSION

Instructions to fill in PC-II Proforma

1. Name of the Project

Please indicate the name by which survey/feasibility study will be un-dertaken.

2. Administrative authority

Indicate name of the agency responsible for sponsoring and execution of the project.

3. Details of survey/feasibility study

· Provide a general description of the aims, objectives and coverage of the survey/feasibility Study.

· Provide justification for undertaking the survey/feasibility Study. Indi-cate whether previous studies in the field have been undertaken. If so, provide details.

· Indicate duration of study and proposed months of commencement and completion of the study.

· Provide item-wise/year-wise capital cost estimate of the study broken down between local and foreign exchange.

· Indicate date on which cost estimates were prepared and the basis of these estimates.

196


· Sources of financing the capital cost be provided

· Indicate requirements separately for local and foreign personnel i.e. professional, technical, administrative, clerical, skilled, unskilled, oth-ers alongwith their terms of reference.

· Indicate the period of contract of both the local and foreign consultants alongwith qualifications, experience and the terms of their appoint-ment.

4. Expected outcome

· Indicate the expected outcome of the survey/feasibility study in quan-tifiable terms. It may also be indicated whether any project will be pre-pared after the survey.

197

Proforma

Government of Pakistan

Planning Commission

Instructions to fill-in PC-III (a) Proforma

The Proforma alongwith activity chart/work plan has to be furnished by 1st July of each financial year.

1. Name of the Project:


2. Approved capital cost:

Provide approved capital cost by the competent forum.

3. Expenditure upto the end of last financial year:

Provide the actual and accrued expenditure upto end of last financial year.

4. PSDP allocations for the current year:

Provide allocations for the project as shown in the PSDP/ADP.

5. Annual Work Plan:

Provide scope of work as indicated in the PC-I by major items of work.

Actual physical achievements upto the end of last financial year against the scope of work indicated in PC-I.

198


Physical targets for the year be determined on the basis of activity chart/work plan to be prepared each year on the basis of PSDP alloca-tions. (Blank

activity chart/work plan for major items of works enclosed).

6. Quarterly Work Plan:

The quarterly work plan be prepared on the basis of annual work plan.

7. Cash Plan:

Indicate the finances required to achieve the quarterly work plan tar-gets as indicated at 6 above.

8. Output indicators:

A number of projects start yielding results during its implementation. In such projects the recurring cost is capitalized and the project start yielding results during its implementation. Indicate quantifiable out-come of the projects for the current year.

199

Proforma

(Revised 2005)


Planning Commission

Instructions to fill-in PC-III(B) Proforma

The PC-III (B) be furnished by 5th day of each month reflecting the progress of the project during the last reporting month..



2. Financial status:

Indicate PSDP allocations for the current year and quarter.

According to latest instructions of ministry of finance, AGPR has been directed to release PSDP allocations in the 1st week of each quarter. However in practice, variations in releases are expected. The executing agency may therefore provide released amount during the month un-der report.

Provide actual expenditure incurred on the project during the month under report.

200


3. Physical status:

Provide actual physical achievements during the month against targets for the quarter.

4. Output indicators:

Provide the output of the project during the month under report against the output targets.

5. Issues/Bottlenecks:

Indicate the major issues responsible for delay in implementation of Project at policy and operational level.

201

Proforma

Planning Commission

Instructions to fill in PC-IV Proforma

1. Name of the project:


2. Implementation period:

Indicate planned, commencement and completion date along with ac-tual ones.

3. Capital cost:

Provide capital cost of the project as approved by the competent fo-rum and actual expenditure incurred on the project till preparation of PC-IV.

4. PC-I phasing, allocations, releases & expenditure:

a. Provide PC-I phasing as per approved PC-I.

b. PSDP allocations as reflected in PSDP/ADP.

c. Year-wise releases made to the project.

d. Year-wise actual expenditure incurred on the project.

5. Item-wise physical targets and achievements:

a) Provide item-wise quantifiable physical targets as given in the ap-proved PC-I.

b) Actual physical achievements against physical targets be provided.

202


6. Item-wise planned and actual expenditure:

a) Provide item-wise allocations as per approved PC-I.

b) Item-wise actual expenditure incurred on the project be provided.

7. Quantifiable benefits of the project:

a. Provide quantifiable financial benefits of the project alongwith assump-tions/parameters.

b. Quantifiable benefits to the economy alongwith assumptions/ param-eters.

c. Social benefits to target group alongwith indicators.

d. Planned and actual employment generated by category

8. Financial/Economic results based on actual cost:

a) Undertake financial, unit cost and economic analysis based on actual capital and recurring cost. The benefits of the project may also be cal-culated on prevailing prices and output.

b) In case of social sector projects, unit cost analysis may only be provided.

9. Project implementation:

Indicate whether project has been implemented as per approved cost, scope and time. In case of variation, reasons be provided.

10. Project impact:

Provide impact of the project on the target group/area.

203

Proforma

11. Lessons learned:

Provide lesson’s learned during identification, preparation, approval, fi-nancing and implementation of the project.

12. Suggestions:

Suggestions for planning & implementation of similar nature of proj-ects, keeping in view the lessons learned in project implementation.

204


(Revised 2005)


Planning Commission

Instructions to fill in PC-V Proforma

To be furnished by 31st July of each years for 5 years after completion of Project indicating Projects operational results during the last financial year.



2. Objective & scope of the project:

Indicate objectives and scope of the project as stated in the approved PC-I. It may also be indicated that upto what extent the objectives of the proj-ect have been met.

3. Planned & actual recurring cost:

Provide planned (as per PC-I) and actual recurring cost of the project alongwith details for the financial year under report.

4. Planned & actual manpower employed:

Provide category-wise details of manpower actually employed for the operation of the project as compared to proposed in the PC-I.

5. Planned & actual physical output:

Provide output of the project as given in the PC-I for the year under report and compare it with actual output of the project.

205

Proforma

6. Planned & actual income of the project:

Provide income of the project as indicated in the PC-I for the year under report alongwith assumptions and compare it with the actuals for the year.

7. Benefits to the economy:

Provide quantifiable planned & actual benefits to the economy for the year under report.

8. Planned & actual social benefits:

Provide social benefits to the target group as given in the PC-I, com-pare with the year under report and state to what extent the social benefits have been achieved.

9. Planned & actual cost per unit produced/sold:

Provide cost per unit produced and sold at the weighted cost of capital of the project.

10. Market mechanism:

Indicate how the output of the project is being marketed. In case it differs from the PC-I, the details may be provided.

11. Maintenance of building & equipment:

Provide arrangements made for the maintenance of building & equip-ment during the last financial year. It may also be indicated whether annual maintenance of building & equipment was carried out in the last financial year.

206


12. Output targets:

Indicate whether output targets as given in the

PC-I for the year under report have been met. In case of variation, give rea-sons.

13. Lessons learned:

Provide lessons learned during the year under report

i. Operation

ii. Marketing

iii. Management.

14. Change in project management:

In case of any change in the senior management of the project, the details alongwith justification be provided.

15. Suggestions to improve project performance:

Based on the experience gained during last financial year, suggest measures to improve the projects performance.

207

Proforma

Object Description Basic Pay Increment No. of Em-ployees Stage BE 2019-20

A01101 Basic pay of Officers19 59,210 3,050 1 5 893,520 17 30,370 2,300 1 2 419,640

A01151 Basic pay of other staff16 18,910 1,520 2 6 672,720 14 15,180 1,170 2 3 448,560 14 15,180 1,170 2 1 392,400 Total Basic Pay ,826,840

A012 Allowances 65%

of total basic pay

1,837,446

A03301 Gas 000x12 36,000

A03303 Electricity 5500 x 12 66,000

A03807 POL charges 656,486

A09701Purchase of Furniture and Fixtures

75,000

A13301 Repair of office building 50,000

5,547,772 POL Charges

1300cc 200 x 12 x 115 276,000

1000cc 150 x 12 x 115 207,000

1000cc 80 / 14 x 22 x 115

x 12 173,486

656,486

DDOs Training – Pre Evaluation

1. Which of the following are the functions of a DDO?

True False

A Ensure that rules regarding preparation of contingent bills

B To ensure that principles of financial propriety are observed in letter and spirit.

C Passing of Pension Order

D To see that the expenditure is within sanctioned budget.

E Verification of service book.

2. Which form is required to be signed by the DDO for submitting claim for payment?

a. GFR 1

b. GFR 3

c. GFR 13

3. Whose signature(s) are required on a TA bill?

a. Controlling officer

b. traveler

c. both of the above

4. Budge is defined as:

a. The estimation of total receipts of government

b. The estimates of total revenues / receipt and expenditures of a complete financial year

c. The estimated expenditures of all types

d. None of above

5. What are the components of expenditure budget?

a. Current / Non-development Expenditure

b. Development / Capital Expenditure

c. Current and Development Expenditure

d. None of above

6. Match the correct Code of following:

Code Type“ A “ Tax Revenue“ B “ Expenditure“ C “ Capital Receipts “ E “ Non-Tax Revenue

7. A DDO also acts as a withholding agent for the purpose of deduction of taxes

a. True

b. False

DDOs Training – Post Evaluation

1. Which of the following are the functions of a DDO?

True

A Ensure that rules regarding preparation of contingent bills

B To ensure that principles of financial propriety are observed in letter and spirit.

C Passing of Pension Order

D To see that the expenditure is within sanctioned budget.

E Verification of service book.

2. Which form is required to be signed by the DDO for submitting claim for payment?

a. GFR 1

b. GFR 3

c. GFR 13

3. Whose signature(s) are required on a TA bill?

a. Controlling officer b. traveler c. both of the above

4. Budge is defined as:

a. The estimation of total receipts of government

b. The estimates of total revenues / receipt and expenditures of a complete financial year

c. The estimated expenditures of all types

d. None of above

5. What are the components of expenditure budget?

a. Current / Non-development Expenditure

b. Development / Capital Expenditure

c. Current and Development Expenditure

d. None of above

6. Match the correct Code of following:

Code Type

“ A “ Tax Revenue

“ B “ Expenditure

“ C “ Capital Receipts

“ E “ Non-Tax Revenue

7. A DDO also acts as a withholding agent for the purpose of deduction of taxes

a. True

b. False

PARTICIPANT REGISTRATION FORM DRAWING AND DISBURSING OFFICERS

[Session 1-5 July 2019]

Registration No :

(FILL THE FORM IN CAPITAL LETTERS)

NAME OF THE DEPARTMENT: _____________________________________________________________

NATIONAL COMPUTERIZED IDENTITY CARD NUMBER: _________________________________________

FIRST NAME: ____________________________________ LAST NAME: ___________________________

CURRENT DESIGNATION: _________________________________________ GRADE/SCALE: __________

EMAIL ID (OFFICIAL:_________________________________ PERSONAL: __________________________

CONTACT DETAILS (OFFICIAL): __________________________ (CELL NO):______________________________

(WHATSAPP NO): ______________________________________________________

POSTAL ADDRESS: _____________________________________________________________________

OFFICE ADDRESS: ______________________________________________________________________

OVERALL SERVICE TIME PERIOD ___________________________________________________________

DURATION WORKING AS DRAWING AND DISBURSING OFFICER: ________________________________

CURRENT POSTING LOCATION/DISTRICT: ___________________________________________________

HAVE YOU EVER ATTENDED ANY TRAINING ORGANIZED ON THE SUBJECT? (YES/NO): ____________ (IF YES) PLEASE FILL INFORMATION IN GIVEN TABLE: TITLE Of The Training DURATION OF

THE TRAINING DATES WHEN THE TRAINING

Was CONDUCTED

GOVERNANCE AND POLICY PROJECT (GPP) - BALOCHISTAN

Resource Person Evaluation FormCustomized Training for Drawing and Disbursing Officers (DDOs) Government of Balochistan on Public Finance Management

Dated: To: _________________ From: __________________

Name of the Resource Person: __________________________________________________

Participant Name (Optional): _______________________________ Date: _______________

Please circle the ranking in each area as per your observation;

Sr. # Indicator:

----Strongly agree--Rank----Strongly disagree---

Excel-lent99%

Mostly 70%

Yes 50%

Yes20% No

Information presented logically 1 2 3 4 5Session delivery aids/ audiovisuals were used effectively and were helpful 1 2 3 4 5

Way of session conducting was effective 1 2 3 4 5

Content of session met stated objectives 1 2 3 4 5

Content was presented clearly and effectively. 1 2 3 4 5

I need more knowledge on this concept using relevant examples 1 2 3 4 5

The trainer was well prepared 1 2 3 4 5

Presented useful and relevant examples 1 2 3 4 5

The given time was not sufficient for the topic 1 2 3 4 5The session delivered within an appropriate timeframe and cov-ered important topics 1 2 3 4 5

The topics was not relevant to my role 1 2 3 4 5Trainer demonstrated appropriate body language, had appropri-ate behaviour and was responsive to questions and comments 1 2 3 4 5

Knowledge gained through this session will be useful in my work 1 2 3 4 5

I am able to apply what I learned 1 2 3 4 5

The venue and facilities are appropriate 1 2 3 4 5

Any recommendation, feedback, observation for further improvement?

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Resource Person Evaluation FormCustomized Training for Drawing and Disbursing Officers (DDOs) Government of Balochistan on Public Finance Management

Dated: To: _________________ From: __________________

Name of the Resource Person: __________________________________________________

Participant Name (Optional): _______________________________ Date: _______________

Please circle the ranking in each area as per your observation;

Sr. # Indicator:

----Strongly agree--Rank----Strongly disagree---

Excel-lent99%

Mostly 70%

Yes 50%

Yes20% No

Information presented logically 1 2 3 4 5Session delivery aids/ audiovisuals were used effectively and were helpful 1 2 3 4 5

Way of session conducting was effective 1 2 3 4 5

Content of session met stated objectives 1 2 3 4 5

Content was presented clearly and effectively. 1 2 3 4 5

I need more knowledge on this concept using relevant examples 1 2 3 4 5

The trainer was well prepared 1 2 3 4 5

Presented useful and relevant examples 1 2 3 4 5

The given time was not sufficient for the topic 1 2 3 4 5The session delivered within an appropriate timeframe and cov-ered important topics 1 2 3 4 5

The topics was not relevant to my role 1 2 3 4 5Trainer demonstrated appropriate body language, had appropri-ate behaviour and was responsive to questions and comments 1 2 3 4 5

Knowledge gained through this session will be useful in my work 1 2 3 4 5

I am able to apply what I learned 1 2 3 4 5

The venue and facilities are appropriate 1 2 3 4 5

Any recommendation, feedback, observation for further improvement?

-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

www.gpp.org.pk

specified training program for the Drawing & Disbursing Officer (DDO) is based on the bottlenecks...

Documents

Transcript of specified training program for the Drawing & Disbursing Officer (DDO) is based on the bottlenecks...