AUDIT NOTE ON THE ACCOUNTS OF AUQAF PROPERTIES

HAZARA DIVISION FOR THE YEAR 2010-2014.

NAME OF INSPECTION OFFICER: (ABDUL SALAM)

AUDIT OFFICER

PERIOD OF AUDIT: 2010-11 TO 2013-14

INTRODUCTORY

The Auqaf Property Abbottabad is the Regional head quarter for Hazara Division. The
manager Auqaf properties have administrative control of District Hirpure,District
Abbottabad, District Mansehra ,District Batagram,District kohistan,District Tor Gar.

The accounts of the Auqaf Properties Abbottabad were last audited by the
representative of the Director Local Fund Audit Department Khyber Pakhtunkhwa, Peshawar
up to 30-06-2014. The current audit was conducted for financial period 2010-11 to 2013-14

Audit note for the year 2008-2009 was issued by the Director Local Fund Audit with
the request to furnish annotated reply showing detail in Part-1 and current Audit paras were
produced in part-II of this Audit Note.

PART-I (PREVIOUS AUDIT)

1. BANK CREDIT OF RS.7,044/- WANTING (PARA-8 OF 1983-84)

A sum of Rs.7,044/- was received on account of rent of Auqaf Properties Abbottabad

vide receipt No.46-63/11 dated 7-07-1983. But the amount was deposited in Habib Bank
Limited Mardan instead of relevant account.

2. NON-PRODUCTION OF LEASES RECORD AND NON-RECOVERY OF

ARREARS (PARA-11 OF 1983-84)

The para relates to non-production of leases record and non-recovery of lease amount
from various lessees during 1983-84. Action in the matter is still awaited.
 3. LEASE OF AUQAF PROPERTIES MEASURING 19 KANALS 15
MARLAS (PARA-13 OF 1983-84)

The para relates to the lease of a plot at Baghicha measuring 19 Kanal 15 Marlas
without adopting proper procedure to extend undue benefit to Mr. Almas Ali. Further more
Qazi Muhammad Tahir and Qazi Ayub encroached the Auqaf Properties under khasra No.659,
which is yet to be vacated.

4. ENTRY FOR AUCTION OF TREES BELONGING TO AUQAF

PROPERTIES (PARA-17 OF 1983-84)

The para relates to non-production of record and sanction of competent authority

regarding auction of trees in D.H.Q office.
Furthermore (Rs.1800/- + 7200/-) Rs.9,000/- as arrear of 1983-84 is yet to be
recovered from D.H.Q.

5. NON RECOVERY OF RENT AMOUNTING TO RS. 5,995/- (P-13 OF 1985-86)

As per detail given in original para, shops belonging to Auqaf Properties were
allotted to various persons and arrears shown against them in Demand and Collection
Register for 1985-86. But the same were removed from the D.C.R without any reason/
sanction.

6. NON RECOVERY OF RENT AT ENHANCED RATES FIXED BY THE CHIEF

ADMINISTRATOR AUQAF NWFP (PARA- 17 OF 1987-88)

The rent of certain shops in Havelian was fixed by the Chief Administrator Auqaf
NWFP, Peshawar vide No. 13683-86 PA/DA dated 30-6-1985 for a period of 2 years
w.e.f. 1-7-86 but the same not recovered on the enhanced rate.
Action in the matter is still awaited.

7. MIS USE OF LAND WORTH IN MILLIONS (22 OF 1988-89)

A piece of land measuring 19 Kanals belongs to Auqaf Properties Abbottabad out of

which 5 Kanals were sold to Education Department for playground of G.H.S- 2
Abbottabad. The remaining portion is lying idle and yields no income.
Action in the matter is still awaited.

8. MIS-APPROPRIATION OF RS. 3,248/- ON ACCOUNT OF HOUSE RENT

ALLOWANCE TO THE EMPLOYEES (PARA-23 OF 1988-89)

House rent allowance @ Rs.203/- P/M in respect of 4 khadims was drawn during the
month of March 1989 to June 1989 but the same was not paid to the officials concerned and
misappropriated by the dealing hands.
Action is still awaited against the defaulters.
9. NON PRODUCTION OF RECORD (PARA 28 OF 1989-90)

Two Nos receipt books were issued to the manager Auqaf Properties Abbottabad
bearing No. 1806 and 3371. Neither the collection made on the receipt books by him was
shown nor bank statement produced to audit.
Investigation in the matter is still awaited.

10. IRREGULAR EXPENDITURE OF RS. 126785/- (PARA-18 OF 1993-94)

The para relates to non production of vouchers in support of expenditure amounting to

Rs.126,785/- during 1993-94. Detail is given in original para needful is still awaited.

11. NON RECOVERY OF RS.975,000/- ON ACCOUNT OF ARREAR OF RENT

FROM DISTRICT HEALTH OFFICER ABBOTTABAD (PARA16 OF 1994-
95)

The para relates to non recovery of Rs.975,000/- from D.H.O Abbottabad on account
of arrear of rent. The building was got vacated but arrear of rent was still recoverable.
Recovery in the matter is still awaited.

12. IRREGULAR PAYMENT OF SURCHARGE AMOUNTING TO RS.1,328/- ON

ACCOUNT OF ELECTRICITY AND SUI GAS CHARGES (P-17 OF 1994-95)

The para relates to irregular payment of surcharge Rs.1,328/- on account of late

payment of electricity and Sui Gas bills as per detail given in original para. The payment of
surcharge was irregular being Govt. Department.
Compliance in the matter is still awaited.

13. IRREGULAR DEDUCTION OF INCOME TAX WORTH RS.705/19 BY

HABIB BANK LIMITED (PARA 22 OF 1995-96)

The para relates to irregular deduction of Income Tax on profit amounting to

Rs.705/19 by HBL Abbottabad. Under the rules Income Tax is not deductible from the
official accounts.
The recovery/credit back of Income Tax is still awaited.

14. SUSPECTED MIS-APPROPRIATION AND NON-PRODUCTION OF

DOCUMENTARY PROOF IN SUPPORT OF PAYMENT AMOUNTING TO
RS.500,000/- (PARA 27 OF 1997-99)

A sum of Rs.500,000/- was drawn out of the fund vide cheque No.703954 dated 2-2-
1999 for un- known reason, no documentary proof in support of payment was shown
to audit.
Justification is still awaited.
15. IRREGULAR/ UN-AUTHORIZED DEDUCTION OF WITHHOLDING TAX
RS. 1,866/71 FROM PROFIT OF RS.18,667/11(PARA 29 OF 1997-99)

The para relates to irregular deduction of Income Tax on profit amounting to

Rs.1,866/11 by HBL Abbottabad. Under the rules Income Tax is not deductible from the
official accounts.
The recovery/credit back of Income Tax is still awaited.

16. SHORT RECOVERY OF RS. 38,400/- ON ACCOUNT OF RENT AT LOWER

RATE (PARA 30 OF 1997-99)

The tenant of shop No F-33 at Masjid Bazar Abbottabad Mr. Hamid Munir had
applied for Transfer of shop in his name. The shop was at his Father name who died. An
agreement was signed between the tenant and Administrator Auqaf NWFP, Peshawar at the
rent of Rs.2,500/- (P.M) w.e.f. 1-5-1998. The previous rent was Rs.900/- P/M. The Tenant
deposited Rs.7,500/- as advance for three months and then approached for reducing the rent
to Rs.900/- (P.M) which was refused by the Administrator Auqaf NWFP, Peshawar vide letter
No. 264 dated 10-2-1999. But the tenant used to deposit the rent at reduced rate Rs.900/- P/M
instead of Rs.2,500/- P/M w.e.f. 1-5-1998 to 30-4-2000 i.e. 24 months. Therefore 2,500-900=
Rs.1,600/- X 26 = 38,400/- was less recovered.
The recovery is still awaited.

17. SHORT RECOVERY OF RS. 5,300/- ON ACCOUNT OF RENT OF HOTEL

W.E.F 15-11-1995 TO 29-2-1996 (PARA- 31 OF 1997-99)

33 x 57 feet land being property of Auqaf Department at Maloach Donga Gali was in
the possession of Sardar Abdul Qadus and Muhammad Ashraf of Maloach Tehsil and District
Abbottabad. They approached to Administrator Auqaf NWFP, Peshawar for constructing
Hotel on the land. In this connection an agreement was executed with Sardar Abdul Qadus
and Muhammad Ashraf that they will construct Hotel on the property and will pay rent of
Rs.1,000/- P/M by Abdul Qadus and Rs.500/- P/M by Muhammad Ashraf. Thus rent of
Rs.5,300/- for the period 15-11-1995 to 29-2-1996 @ Rs.1,500/- (PM) was not recovered.

18. NON RECOVERY OF RS. 9,982/- ON ACCOUNT OF LEASE MONEY OF

HOTEL AT NATHIA GALI FOR THE PERIOD WEF 12-9-1996 TO 11-9-1997
( PARA- 32 OF 1997-99 )

A Hotel of Auqaf Department situated at Nathia Gali was allotted on lease basis to
M/s Mir Akbar s/o Qalandar Khan and Muhammad Bashir s/o Mir Akbar of Tehsil Maloach
District Abbottabad at Rs.9,382/- per annum w.e.f. 12-9-1995 to 11-9-1996.

The period of lease expired on 11-9-1996 but neither the lease period was extended
nor the Hotel was vacated. The Hotel was still in possession of the lessee. The Administrator
Auqaf N.W.F.P Peshawar directed the lessee vide notice No. 1829-32/G-20 dated 13-11-1997
to deposit the lease amount of Rs.9,982/- w.e.f. 12-9-1996 to 11-9-1997 but the amount was
not deposited by the lessee. Recovery is still awaited.
19. IRREGULAR DRAWL OF FINANCIAL AID RS.8,000/- (P-36 OF 1999-2000)

The para relates to irregular drawl of financial aid amounting to Rs.8,000/- paid to the
widow of late Abdul Jabbar Khadim, Auqaf Mosque at Abbottabad. No documentary proof
was shown in support of payment.
Regularization/Justification is yet to be done.

20. SUSPECTED MIS-APPROPRIATION & NON PRODUCTION OF

DOCUMENTARY PROOF IN SUPPORT OF PAYMENT AMOUNTING TO
RS.200,000/- (PARA-37 OF 1999-2000)

The para relates to suspected misappropriation and non-production of documentary

proof in support of payment amounting to Rs.200,000/- drawn vide cheque No. 00705110
dated 13-5-2000 for unknown reason.
Investigation and justification is still awaited.

21. SUSPECTED MISAPPROPRIATION AND NON PRODCUTION OF

DOCUMENTARY PROOF IN SUPPORT OF PAYMENT AMOUNTING TO
RS. 150,000/- (PARA-40 OF 2000-2001)

A sum of Rs.150,000/- was drawn vide cheque No. 00705132 dated 22-8-2000 for
unknown reason. No documentary proof was shown in support of payment. Without
documentary proof the amount seems to have been misappropriated.
Investigation and justification is still awaited.

22. IRREGULAR DEDUCTION OF WITH HOLDING TAX RS. 2,158/- ON

PROFIT (PARA-46 OF 2002-03)

The para is related to irregular deduction of withholding tax amounting to Rs.2,158/-

from the account No. 23305 maintained in Habib Bank Limited Jinnah Road Abbottabad. No
action was taken by the local office to refund the said amount in the account.
The action in the matter is still awaited.

23. SUSPECTED MIS-APPROPRIATION & NON PRODUCTION OF

DOCUMENTARY PROOF OF PAYMENT AMOUNTING TO RS. 400,000/-
(PARA-50 OF 2002-2003)

A sum of Rs.400,000/- was drawn vide cheque No. 707894 dated 3-11-2002 for
unknown reason. No documentary proof in support of payment was produced to audit.
Without documentary proof the amount seems to have been misappropriated.
Action in the matter is still awaited.

24. NON DEDUCTION OF PROFESSIONAL PAY RS. 2,300/- FROM THE PAY OF
AUQAF EMPLOYEES (PARA-58 OF 2003-04)

The para relates to non deduction of Professional tax amounting to Rs.2,300/- from
the salaries of employees during 2002-03 and 2003-04.
Action in the matter is still awaited.
 25. IRREGULARITIES IN THE MAINTENANCE OF DEMAND AND
COLLECTION REGISTER OF RENT (PARA-60 OF 2003-2004)

The following irregularities were noticed in the maintenance of demand and

collection register of rent of Auqaf Properties Abbottabad during the year 2003-2004.
1 The demand and collection register of rent was not got signed by the Manager.
2 A number of cutting and over writing were made but said cutting was not
attested by the Manager.
3 Page numbering of the said register was not made.
4 Most of the entries were made with pencil instead of ink which is against the
rules.
5 Detail of property was not recorded in the relevant column of the register.
Only the name of tenant was mentioned.
Action in the matter is still awaited.

26. NO DEMAND AND RECOVERY EFFECTED FROM THE

LESSEE/TENANTS( Para 51 of 2004-05)

The para is related to non recovery from the lessees/tenants for the last 3-4 years.
Detail is in original para. Action in the matter is still awaited.

27. NON PRODUCTION OF PROFESSIONAL TAX AMOUNTING TO RS. 600/-

FROM THE PAY OF AUQAF EMPLOYEES (PARA 54 OF 2004-05)

This para is related to non deduction of Professional Tax amounting to Rs.600/- from
the pay of the Auqaf Properties employees for the year 2004-05.
Action in the matter is still awaited.
28. NON-RECOVERY OF RS.10,080/- (PARA 51 2005-06)

The para relates to non recovery of Rs.10,080/-. A residential quarter near Sahibzada
Building was in the occupation of Mst: Naseem Akhtar at the monthly rent of Rs.840/- (pm)
but since 01-07-2005 neither the demand was raised against the tenant nor tenant her self
deposited the rent. The total dues of Rs.10,080/- was lying outstanding up to 30-06-2006.
Action in the matter is still awaited.

29. NON-RECOVERY OF RS.8,800/- FROM VARIOUS TENANTS (P-52 2005-06)

A piece of Auqaf Land at Tilhad Haripur was on lease with the following lessees on
annual lease basis. But perusal of lease Demand and Collection Register revealed that since
2002 no lease amount was deposited by concerned and a total sum of Rs.8,800/- was
accumulated against them as per detail below.

S.N Name of Tenants Annual Period Amount

o Lease
1 Rustam Shah Rs. 1800/- 2003-04 to 2005-06 (Rs. 1800 x 3) Rs. 5400/-
PA
2 Karam Dad Rs. 600/- PA 2003-04 to 2005-06 (Rs. 600 x 4) Rs. 2400/-
3 Mohammad Rs. 250/- PA 2002-03 to 2005-06 (Rs. 250 x 4) Rs. 1000/-
Ramzan
 Total: Rs. 8800/-

30. NON-DEDUCTION OF PROFESSIONAL TAX AMOUNTING TO RS.1,100/-

(PARA 53 2005-06)
The para relates to non deduction of Professional tax amounting to Rs.1,100/- from
the salaries of employees during 2005-06.
Action in the matter is still awaited.

31. IMPROPER MAINTENANCE OF DEMAND AND COLLECTION REGISTER

((PARA 54 2005-06)

The para relates to improper maintenance of Demand and Collection Register. It was
observed that a few shops constructed with in the premises of Jamia Masjid Harelian
Abbottabad is the Waqaf property but since 2001-02 neither the rent was shown deposited nor
annual / monthly rent was found recorded in the Demand and Collection Register. Names of
the lessees were also not recorded.
Action in the matter is still awaited.

32. NON-IMPOSITION OF SURCHARGE/PENALTY RECOVERY OF RS.15483/-

(PARA 62 OF 2006-07)

A sum of Rs.15483/- was outstanding against various lessee on account of penalty of

rent/lease amount as detail given in original para.
Action in the matter is still awaited.

33. NON-DEDUCTION OF PROFESSIONAL TAX ON PRESCRIBED RATE

FROM SALARIES OF STAFF DURING THE YEAR 2006-07 (PARA-64 OF 2006-07)

This para relates to non deduction of professional tax on prescribed rate from the
salaries of employees of school during the year 2006-07.
Action in the matter is still awaited.

34. SUSPECTED MISAPPROPRIATION OF RS. 500,000/- (PARA 66 OF 2007-08)

The para is related to suspected misappropriation of Rs.500,000/-. It was noticed that

a sum of Rs.500,000/- was drawn vide Cheque No 07993544 dated 27-06-2008 in support of
this withdrawal neither any supporting voucher was produced nor any justification given to
audit. It was suspected that the amount was drawn and misappropriated by the Auqaf
authorities.
The investigation in the matter is still awaited.

35. NON DEDUCTION OF INCOME TAX RS. 1,330/ (PARA 68 OF 2007-08)

The para is related to non deduction of Income Tax amounting to Rs.1,330/- from Mr.
Saeed Khan Advocate. A sum of Rs.22,175/- was paid to Mr. Saeed Khan Advocate on
account of legal fee but Income Tax amounting to Rs.1330/- was not deducted.
The recovery of income tax is still awaited.
36. NON PRODUCTION OF RECORD WORTH RS.1,528,571/-

The following paras relates to non production of record from 1994-95 to 2007-08. A
total of Rs.1,528,571/- was involved. The Auqaf Authorities are requested to direct the
official concerned to produce the requisite record to audit for verification.

S.# Para No & year Title of para Amount

involved

1 Para 18 of 1994-95 Non production of electricity bills 6,974

2 Para 19 of 1994-95 Non production of expenditure vouchers 50,649

3 Para 20 of 1994-95 Non production of expenditure vouchers 8,725

4 Para 27 of 1996-97 Non production of expenditure vouchers 13,742

5 Para 35 of 1999-00 Non production of expenditure vouchers 4,000

6 Para 38 of 2000-01 Non production of Pay bill 3,147

7 Para 41 of 2000-01 Non production of Pay bill 2,575

8 Para 57 of 2003-04 Non production of Pay bill 1,349,759

9 Para 65 of 2006-07 Non production of Record 0

10 Para 67 of 2007-08 Non production of Record 89,000

Total 1,528,571

Action in the matter is still awaited.

37. SUSPECTED MISAPPROPRIATION OF RS. 121,926/- (PARA 70 OF 2007-08)

The following amounts adding to Rs.121,926/- were drawn but in support neither any
supporting voucher was produced nor any justification given to audit. It was suspected that
the amount was drawn and misappropriated by the Auqaf authorities.

S/No Cheque No Date To whom paid Amount

1 6709534 3/7/07 Sheikh Javed 30,000
2 07992407 20/11/07 Khan 89,586
3 07992478 21/1/08 Daily Mahasib 2,340
Total:- 121,926

Action in the matter is still awaited.

38. LOSS OF RS.11,360/-PARA-43 OF 2008-2009.

 According to section 231A(1) (inserted vide Finance Act 2005 and as amended from
time to time) of Income Tax Ordinance 2001 every banking company shall deduct tax at the
rate of Rs.0.3%, if the payment for cash withdrawal, or the sum total of the payments for cash
withdrawal in a day, exceeds twenty-five thousand rupees. However under section 231A
(2) of said ordinance the above advance tax can not be collected in the case of withdrawals
made by the Federal Government or a Provincial Government.

During post audit of General cash book it was observed that the following amounts
adding to Rs.11,360/- were deducted by the Bank noted against each on account of
withholding tax on withdrawal of cash from the Auqaf Properties Abbottabad account. Due
to this the Auqaf fund sustained a loss of Rs.11,360/- as the deduction of said tax was
irregular. The detail is as under.
 S.# Date Withdrawal Name of Bank and A/C Amount of tax
amount No deducted by the
Bank
The
1 30-6-08 PlS-0416-00233052-01 loss
is
40,930 HBL Jinnah Road Atd 122.79

2 2-7-08 131,928 -do- 395.78

3 3-7-08 80,229 -do- 240.69

4 2-8-08 278,643 -do- 835.93

5 3-9-08 256,554 -do- 769.66

6 29-9-08 276,998 -do- 830.99

7 3-11-08 263,630 -do- 790.89

8 27-11-08 162,540 -do- 487.62

9 3-12-08 256,796 -do- 770.39

10 3-1-09 267,835 -do- 803.51

11 3-2-09 268,629 -do- 805.89

12 3-3-09 257,938 -do- 773.81

13 4-3-09 28,262 -do- 84.79

14 9-3-09 89,305 -do- 267.92

15 19-3-09 58,042 -do- 174.13

16 1-4-09 285,197 -do- 855.59

17 22-4-09 77,140 -do- 231.42

18 4-5-09 251,033 -do- 753.10

19 5-5-09 56,181 -do- 168.54

20 2-6-09 366,395 -do- 1099.19

21 3-6-09 32,530 -do- 97.59

Total 3,786,735 - 11,360.22

reported for immediate recovery from the concerned Banks under intimation to audit.

39. NON-PRODUCTION OF EXPENDITURE VOUCHERS RS.69,737/-

 It was observed that the following amounts adding to Rs.69,737/- were drawn out of
Auqaf properties fund Abbottabad for the purpose noted against each but vouchers/ pay bills
were found missing and not produced to audit.

S.# Cheque No Date Detail of bill Amount

1 Nil Nil Pay for 7/08 15,371

2 7993552 3-9-08 Pay for 8/08 13,497

3 7993560 29-9-08 Pay for 9/08 13,494

4 7993564 Nil Pay for 10/08 13,497

5 3340301 4-3-09 Pension 6,939

6 3340310 9-4-09 Pension 6,939

Total 69,737

When enquired it was stated by Manager Auqaf that the expenditure vouchers were
available at main office Peshawar. The audit is of the view that the amounts were drawn out of
the account of Auqaf Properties Abbottabad therefore the supporting vouchers should be kept
by local office for audit scrutiny.

The matter is reported with the request that vouchers in support of above noted
expenditure may be obtained from the main office Peshawar and shown to next audit for
verification.

40. LOSS DUE TO NON- LEASING OF SHOPS ON RENT BASIS

During the scrutiny of Demand and Collection Register of rent it was observed that the
shop No 1 and 2 adjacent to Langra Masjid was found lying vacant since long. No efforts
seemed to have been taken by Authorities of Auqaf Department to let out these shops. Due to
non letting out the above noted shops and keeping vacant for such a prolong period the Auqaf
fund sustained loss to the tune of thousand of rupees.

The matter is reported for necessary action under intimation to audit.

41. NON RECOVERY OF RENT FROM MST. NASIM AKHTAR

 It was observed that a quarter adjacent to Sahibzada building Abbottabad was leased
out to Mst: Nasim Akhtar, no amount was recovered from the lessee during 2008-09, when
enquired it was stated that the case is under trial in the court of law.

The matter is reported for necessary action under intimation to audit.

42. NON MAINTENANCE OF IMPORTANT ACCOUNT RECORD

During the course of audit it was observed that the following registers as prescribed in
the Auqaf properties rules were not maintained by the Manager Auqaf Properties Abbottabad.
In absence of these registers the account cannot be maintained properly and accurately.

S.NO NAME OF REGISTER

1 Establishment Check Register

2 Classified Register

3 Moveable Waqaf Properties Register

4 Immoveable Waqaf Properties Register

5 Stock Register of Receipt Books

6 Electricity Consumption Register

7 Sui-Gas Consumption Register

8 Trees Register

9 Shrine Book Register

10 Traveling Allowance Check Register

 11 Trunk call & Local call Register

12 GP Fund Register

The matter is reported with the request that the above registers may be maintained and
shown to next audit duly completed in all respect for verification.

43. NON SIGNING OF DEMAND & COLLECTION REGISTER OF STUDENT

FEES BY PRINCIPAL AND RENT BY MANAGER AUQAF

During the course of audit it was observed that Demand and Collection Register of
student fees was neither signed by any Assistant nor by Principal. The signature of these
officials is/was required as token of check. But neither the said register was checked nor
signed by the Principal.

Moreover the Demand and Collection Register of rent was also not signed by Manager
Auqaf. The non-signing of this important register revealed that the register was never checked
by Manager Auqaf, which was his basic duty.

The matter is reported for necessary action under intimation to audit.

44. NON RECOVERY OF RS.47,660/- ON ACCOUNT OF TUITION FEE

During the scrutiny of Tuition fee Demand and Collection Register of Sahibzada
Abdul Qayum Model School Abbottabad for the year 2008-09 it was observed that the
following amounts adding to Rs.47,660/- were lying outstanding against the students noted
against each on 30-6-2009. No efforts seemed to have been taken for the recovery of these
outstanding dues. The detail is given below.

S.# NAME OF STUDENT ADMISSION NO OUTSTANDING AMOUNT

 AS ON 30-06-2009

1 Habba Rizwan 702 700

2 Kiran Shazadi 704 200

3 Janat Gul 711 1,000

4 Mujeeb-ur-Rehman 712 700

5 Bilal Pervaz 716 1,800

6 Ali Raza 640 1,550

7 Uman 643 770

8 Zaeem-ur-Rehman 653 385

9 Hamza Malik 654 1,470

10 Umair Khan 666 955

1 Saleh 672 1,050

12 Irtiza 682 450

13 Uzair 685 2,090

14 Hiya Rizwan 698 2,150

15 Madia Ali Shah 786 630

16 Malik Usman 576 3,085

17 Uzair Asgher 592 105

18 Amina Pervaiz 613 575

19 Ameqa Tariq 614 895

20 Irum Zia Mughal 616 105

21 Hina Mubarik 628 1,290

22 Zofishan 652 1,440

23 Arsalan 778 530

24 Sameeullah 782 500

25 Dhaa Sijad 668 180

26 Sameeullah 485 50

27 Noor Fatima 489 1,940

28 Adeelal Khalid 494 110

29 Kosar Bibi 507 330

30 Safee-ur-Rehman 518 1,585

31 Hanif 450 1,780

32 Arsalan Ahmed 687 850

33 Daniyal Hassan 791 1,150

34 Adil Zia 460 240

35 Simra Eman 692 120

36 Nimra Bibi 792 1,070

37 S. Hussnain Ali Shah 11 750

38 Sehrish Rafique 533 1,470

39 Sabi Shahrukh 550 625

40 Toseef Ahmed 557 250

41 Ayshia Khalid 715 250

42 Usama Afsar 752 1,750

43 Sardar Sikander 376 765

44 Nazima 625 1,660

45 Sardar Hanis 580 2,215

46 Wadeel Shahrukh 720 450

47 Aftab Ahmed 793 140

48 Umer Asgher 352 325

 49 Fawad Ali 699 205

50 Usman Hoiz 700 240

51 Rabia Bibi 280 750

52 Bibi Amina 595 385

53 Haseeb Ahmed 678 325

54 Umair Safdar 688 1,275

Total 47,660

The matter is brought to the notice for early recovery of school dues under intimation to
audit.

46. NON RECOVERY OF RENT AMOUNTING TO RS.99,835/-

During the scrutiny of Demand and Collection Register of rent of Auqaf Properties
Abbottabad for the year 2008-09 it was observed that the following amounts adding to
Rs.99,835/- were lying outstanding against the tenants noted against each on 30-6-2009. No
efforts seemed to have been taken for the recovery of these outstanding dues (as per detail
given in original para).

The matter is reported for early recovery of outstanding rent under intimation to audit.

47. NON-CONDUCTION OF PHYSICAL VERIFICATION OF MOVEABLE AND

IMMOVEABLE PROPERTIES

According to rule 16 of West Pakistan Waqf Properties Accounts Rules 1960, the
moveable and immoveable properties are required to be physically verified at least once in a
year by an officer deputed by the Chief Administrator. During the course of audit it was
observed that physical verification of Auqaf Properties was not conducted for the last so
many years. In absence of physical verification the chance of encroachment, illegal
occupation and misuse of Auqaf Properties can not be rule out.
 The desirability for conduction of physical verification of moveable and immoveable
Auqaf Properties is brought to the notice of higher authorities for immediate necessary action
under intimation to audit.

54. NON-DEDUCTION OF PROFESSION TAX AMUNTING TO RS.550/-

FROM THE PAY OF AUQAF PROPERTY ABBOTTABAD STAFF.

According to Government instruction professional tax at the following rates

was required to have been deducted from the pay of employees of Auqaf Property Abbottabad
in the month of April each year and remitted to Excise and Taxation Department.
S.No Salary Range Professional Tax Per
Annum
1 Monthly Salary from Rs.3,000/- to Rs.5,000/- Rs.50/- (PA)
2 Monthly Salary from Rs.5,000/- to Rs.10,000/- Rs.100/- (PA)
3 Monthly Salary for Rs.10,000/- to Rs.20,000/- Rs.200/- (PA)
4 More than 20,000/- Rs.250/- (PA)
In disregard of the above scrutiny of the record revealed that the subject tax
amounting to Rs.550/- was not deducted from the salary of staff as worked out below.
S.No Name of Employee Gross Salary Professional
(PM) Tax
1 Abdul Ghafoor Tanoli Manager. 20571 250
2 Bakhtiar Khan.Naib Qasid. 9457 100
3 Arif Gul Chowkidar. 7127 100
4 Akhtar Zaman Chowkidar. 5847 100
Total: 550/-

The matter is reported for early recovery of professional tax from the above noted
employees and its remittance to Department concerned under intimation to audit.

55. NON-RECOVERY OF RS.42010/-.

During scrutiny of Demand and collection register of Auqaf Properties

Abbottabad for the year 2009-2010, it has been observed that that a huge amount of
Rs.42010/- was lying outstanding against various tenants of shops/quarters/waqf lands etc of
the Auqaf Properties Abbottabad which was not recovered till the last date of audit as detail
below:-
 S.No Name of Tenants. Amount.

1. Muhammad Bashir Jamia Masque Kangra Havellian. 15351

2. Muhammad Mujtaba -do- 2000

3. Abdul Nasir Railway Station Masque Havellian. 6180

4. Abdur Rahim -do- 3330

5. Babu Allah Ditta Jamia Masque Haripur. 9080

6. Dr.Abdul Hadi -do- 1449

7. Sardar Muhammad Irshad Masque Mauchi Dhara A.Abad. 1620

8. Naseem Rukhan Sahibzada Building Abbottabad. 3000

Total;- 42010

The non-recovery of Rs.42010/- are brought to the notice of higher authorities

with the request that the concerned staff may directed to recover the outstanding amount from
the concerned tenant immediately under intimation to audit.

56. NON RECOVERY OF RS.25430/- ON ACCOUNT OF TUITION FEE

During the scrutiny of Tuition fee Demand and Collection Register of Sahibzada
Abdul Qayum Model School Abbottabad for the year 2009-2010 it was observed that the
following amounts adding to Rs.25430/- were lying outstanding against the students noted
against each on 30-6-2010. No efforts seemed to have been taken for the recovery of these
outstanding dues. The detail is given below.

S.# NAME OF STUDENT ADMISSION NO OUTSTANDING AMOUNT

AS ON 30-06-2010.

1 Bibi Fahadia. 832 460

2 Muhammad Nawaz 833 290

3 Haq Nawaz 834 260

4 Muhammad Ali Raza 738 2055

5 Haya Rizwan 698 2150

 6 Hassan 618 760

7 Faizan Akhtar 641 850

8 S.zain-ul-Haq Shah 735 300

9 Saif Ullah sadiq 733 860

10 Aniqa Tariq 614 1095

1 Agha Shereen 626 1380

12 Bibi Lial 799 680

13 Tayiba Sadiq 528 1105

14 Mahnoor Waseen 547 2800

15 Bibi Afnan 797 840

16 Samia Ullah Sadiq 225 920

17 Sardar Arbab Waqar 526 1770

18 Halima Sajjad 17 960

19 Shabana 701 1890

20 Mehwash 822 2885

21 Danial Abbassi 358 1660

22 Munizza 636 680

23 Hamid Shehzad 655 680

Total:- Rs.25430/-

The matter is brought to the notice for early recovery of school dues under intimation to
audit.

57. NON-DEDUCTION OF GST RS.9056/-.

During scrutiny of the record of Auqaf Properties Abbottabad for the year 2009-
2010 it has been observed that a total sum of Rs.56600/- was drawn and paid on account of
purchase of Furniture for Office use. The payment was made without deduction of GST @
16% and thus the Federal Government sustained a loss of Rs.9056/-. As detail given
below:-
 S.No. Cheque No. & Amount. GST 16% To whom paid.
Date.

1. 3340382 39800 6368 Purchase of furniture from Adam

dt.4.11.2009 Jee Ali Bhoy & Sons for Abbottabad
Office.

2. 08661302 16800 2688 Purchase of furniture from Faisal

dt.20.1.2010 Traders for Mansehra Office.

TOTAL;- 56600/- 9056/-

The non-deduction of GST Rs.9056/-.is brought into the notice of higher

authorities for appropriate action against the concerned staff with the request to recover the
requisite amount of from the persons concerned and remitted to Sales Tax department under
intimation to audit.

58. NON-DEDUCTED TO INCOME TAX OF RS.3000/-

During scrutiny of the record of Auqaf Properties Abbottabad ( Mansehra Ward )

for the year 2009-2010 it has been observed that a sum of Rs.50,000/- was drawn vide
cheque No.08661352 dated 8.6.2010 and paid to Syed Saeed Ahmad Shah Advocate on
account of Legal charges. The payment was made without deduction of Income tax @ 6%
and thus the Federal Government sustained a loss of Rs.3000/-

The non-deduction of income tax viz. Rs.3000/- is brought into the notice of
higher authorities for appropriate action against the concerned staff with the request to
recover the requisite amount of income tax from the Advocate concerned and remitted to
income tax department under intimation to audit.

59. IRREGULAR DRAWL OF RS.68738/-ON ACCOUNT OF TA/DA CLAIMS.

During scrutiny of the expenditure record of the Auqaf Property Abbottabad for
the year 2009-2010 it was astonishing to note that a sum of Rs.68738/- was paid to Mr. Abdul
Ghafoor Manager Auqaf Abbottabad on account of TA/DA claims without obtaining order
of the controlling authority for attend the Meeting at Peshawar. Thus the payment stands
irregular and un-justified. As detail given below:-
 S.NO. MONTH AMOUNT S.NO. MONTH AMOUNT

1. 1/2009 1850 2. 3/2009 7254

3. 4/200 1860 4. 5/2009 8500

5. 6/2009 3720 6. 7/2009 8495

7. 8/2009 9575 9. 9/2009 15540

9. 12/200 3720 10. 1/2010 8224

TOTAL:- 20725 TOTAL;- 48013

G.TOTAL:- (20725 + 48013 ) = 68738

The mater is reported to the higher authorities for appropriate action under
intimation to audit.

PART-II (CURRENT AUDIT)

60. FINANCIAL POSITION.

 Financial position of Auqaf Properties Abbottabad for the last three years was as
under: -

2010-11 2011-12 2012-13 2013-14

Opening 542632.71 1714727.94 89437.69 604575.33
Balance
Receipts 9082583.9 7196292.64 9526406.00 9849990
Expenditure 9625216.61 8911020.58 9615843.69 10454565.33
Closing 1492125.51 89437.69 604575.33 1066315.76
Balance

Closing Balance as per cash book on 30.6.2014 tallied with bank statement and found
correct. A certificate to the effect is enclosed as Annexure A to this report.

61. GRANT IN AID.

No amount was received on account of grant in aid from the Provincial

Government during the financial year 2010-2014. A certificate to the effect is enclosed as
Annexure B to this report

62. INVESTMENT

No amount was invested out of Auqaf Properties Fund Abbottabad during the
financial year 2010-2014. A certificate to the effect is enclosed as Annexure C to this report

63. REVENUE IN ARREAR

A sum of Rs.62,862/- was lying outstanding against various tenants on

account of rent of shops, houses etc. of Auqaf properties Abbottabad on 30.6.2014. A
certificate to the effect is enclosed as Annexure D to this report

64. AUDIT FEE

 The Manager Auqaf Properties Abbottabad was requested vide memo No.03
AO/Circul/(Audit) / Dated 19-11-2014 to deposit a sum of Rs.1,16,310/- as audit fee into
Government Treasury under the head C-02206-Fee for Govt. Audit(Provincial) Local Fund
Audit Receipt and copy of challan in support thereof sent to the Director Local Fund Audit
Khyber Pakhtunkhwa, Peshawar for information and record.

Audit Fee detail for the following years are given below against the Auqaf
Properties Hizara Division Department.

S.# Year Amount of Audit Fee

1 1989-90 to 1999-2000 54,250

2 2000-2001 4,340

3 2001-02 to 2003-04 10,320

4 2005-6 to 2006-07 15,480

5 2007-08 5,160

6 2008-09 6,560

7 2010-2014 20200

Total 116,310

The matter is brought to notice of Auqaf Authorities with the request that audit
fee amounting to Rs.1,16,310/- up to 2014 may be deposited into Government Treasury under
the above stated head of account and copy of challan be sent to the Director Local Fund Audit
for information and record.

65. THE LITIGATION FEE AMOUNTING TO RS.1,45,474/-DETAIL IS GIVEN

BELOW DOUBTFUL FOR AUDIT.

S.NO. Date Particular Amount

1. 08.06.2010 Legal Fee 50000

2. 06.09.2010 Legal Fee 3087
3. 04.10.2010 Legal Fee 18287
4. 14.12.2010 Legal Fee 23750
5. 04.02.2011 Legal Fee 19000
6. 29.06.2012 Legal Fee 7600
7. 06.05.2013 Legal Fee 4750
8. 19.07.2013 Legal Fee 4750
 9. 29.09.2013 Legal Fee 7125
10. 09-05-2014 Legal Fee 7125
Total 1,45,474/-

The above mentioned amount drawn on the name of Manger Abbottabad as

legal fee in the cash Book during FY-2010-11 to FY-2013-14 but further there in no
mentioned for which property the case is Sue in the court while the following Aqaf
Properties detail is given below under the litigation since for long time:

S Name of Waqaf land Khasra No. Area Measurement Name of Govt

# K-- -------M Department
1 Waqf land 1031 45--------14 Education
khairabad,Tehsil Department
Balakot
2 Waqf land jaraid, 1452 06-------09 Health Department
Tehsil Balakot
3 Waqf land 2056 15-------18 Education Departt
bhounja,Tehsil Balakot Health Departt
Forest Departt
4 Waqf land 1316,1318,1335 03-------00 Education Deptt
ichhrian,mansehr 02-------10 Education Deptt
5 Waqf Land 2900 12-------02 Health Deptt
Gohnool,Tehsil Education Deptt
Balakot
6 Waqf Land 2366/609,1290 51-------18 Public health Deptt
Shinkiari,Mansehra 39-------09
7 Waqf Land shohal 1376 11-------11 Education Deptt
maidan,Balakot
8 Waqf Land shohal najif 873 02-11 Education Deptt
khan Balakot
9 Waqf land shohal 466 11-------00 Education Deptt
Mahzullah khan
Balakot
10 Waqf land hassamabad 354 02-------01 Education Deptt
balakot
11 Waqf land shohal Naif 886 22-------17 Health Department
khan Balakot
12 General bus Stand -------- 32-------07 Masjid committee
,Mansehra Mansehra
13 Dodyal ,Mansehra ------- 634-------00 Local community
 14 Graveyard Land ------- -------------- At various places

15 Kakul Land -------- -------------- At Abbottabad

66. LESS DEPOSITED OF RENT RECEIPTS IN BANK DURING FINANCIAL

YEAR 2013-14

During scrutiny of Demand Collection Register (DCR#3) it is pointed out that less
amounts was deposited into bank.

Unit No. Name of DCR Page Monthly Required Deposited Difference

Tenant No. Rent Annual amount
Rent
G-5 Munsif Khan 439 7800 93600 33600 60000

L-55 M.Iqbal 434 3059 36708 34438 2270

Muhammad 434 3528 42336 30346 11990

Shamroz
Kala Khan 434 3528 42336 30336 12000

H-44-45 Gulam 8400 8400 100800 81610 19190

Mujtaba
Total Amount 105450

67. SHORT RECOVERY/ARREARS IN THE STUDENT FEE IN THE AUQAF

MODEL SCHOOL ABBOTTABAD.2013-14

S.No Student name Admission No. Amount

.
1 Kulsum 961 400
2 Uroj shehzad 989 700
3 Usman zia 959 600
4 Fatama Rayast 650 525
5 Muhammad Ali Razia 738 30
6 Irsalan naveed zaman 880 5415
7 Zakira sadiq 987 640
8 Kanez bibi 987 640
 9 Umama qureshi 1006 450
10 Ayshia Tanveer 986 325
11 Umood khaliq 976 100
Total 9825

68. IRREGULARITIES IN SCHOOL FEE COLLECTION AMOUNTING TO

RS.2,65,089/-

During Scrutiny of School Tuition Fees record, it is pointed out that amounting to
Rs.265089/- were short deposited into bank.

S.No Financial Required Fee Deposited into Difference

. Year Fee Bank
1 2010-11 455825 238675
2 2011-12 475025 522135
3 2012-13 521350 538450
4 2013-14 523900 411751
Total 1976100 1711011 265089

69. SHORT RECEIPTS IN RENT FROM AGRICULTURAL PROPERTY DURING

FINANCIAL YEAR 2013-14 AMOUNTING TO RS.24, 321/-

The Assistant Manager Mansehra less receipt during last quarter FY-2013-14 from
various agricultural Properties amounting to Rs.24,321/- and Agricultural Properties given
without any Proper Tender Auction.

70.BY HAND AND INDIRECT SALARY PAYMENT TO MASJID STAFF AND

OTHER OFFICE STAFF
The Salary Payment cheque was issued by Manager Name instead of individual payee
name.
Payment of salary to staff not directly credit from Administrative Office Peshawar,
which is often delay in payment and chance of less payment to staff.

71. AGREEMENT WITH TENANT DURING 2009-10 AND 2010-11 WAS NOT
MAINTAINED NEITHER SHOWN TO AUDIT TEAM.

During Scrutiny of Agreement document of Abbottabad and hirpur District, it is

pointed out that there was no Agreement with tenant during 2009-10 and 2010-11.

72. UN-FORMAL AGREEMENT DOCUMENT

 Agreement document was Photostats copy written in Urdu Language which not cover all
term and condition of formal agreement. There is no proper Affidavit on stamp Paper.

73. THERE IS NO DISTRICTVIZE EXPENDITURE AND RECEIPTS DETAIL.

The Manager Abbottabad was not maintained District wised Receipts and Expenditure
record like District Hirpure,District Batagram,District Kohistan, District Abbottabad.

74. CASH BOOK PREPARED FROM BANK STATEMENT

Cash book prepared from Bank Statement which is does not depict actual transaction
date and particular throughout from the period 2010-11 to 2013-14.

75. NON-MAINTENANCE OF BANK RECONCILIATION STATEMENT

During Scrutiny of Accounts record of Auqaf Properties it is pointed out that there is
no Bank reconciliation statement on record throughout from the period 2010-11
to 2013-14.

76. NO INTERNAL CHECK SYSTEM PREVAILS IN THE DEPARTMENT.

There is no internal check system in the department there, may be chance of

irregularities in property, Properties management, and actual position of properties on
site.

77. ADMINISTRATIVE DEPARTMENT WAS NOT CONDUCTED ANNUAL

PHYSICAL VERIFICATION.

Annual Physical verification of commercial (shops, houses, park, Hotel), and

Agricultural propriety was not conducted during financial year 2010-11 to 2013-14.

78. THE PERSONAL FILE OF SCHOOL STAFF WAS NOT MAINTAINED

The Contingent Staff record was not maintained during financial year 2010-11 to
2013-14.

79. THERE IS NO ACKNOWLEDGEMENT OF PAYMENT MADE TO SCHOOL

STAFF AND OTHER OFFICE STAFF.

During Scrutiny of accounts Record Auqaf School Abbottabad, there was no

acknowledgement of payment made to staff.

80. NO PROPER AUCTION SYSTEM FOR AGRICULTURAL PROPERTIES,

AUQAF SHOPS AND AUQAF HOUSES.

The Manager Auqaf Abbottabad was not adopted proper Auction Procedure for District
Abbottabad Commercial Properties and for District hirpur Agricultural properties
during 2010-2014.

81. ASSET REGISTER WAS NOT MAINTAINED

 The Manager Auqaf Abbottabad was not maintained Asset Ledger/Register during
2010-2014.

82. STOCK REGISTER WAS NOT MAINTAINED

The Manager Auqaf Abbottabad was not maintained Telephone Bill Ledger/Register
during 2010-2014.

83. NON-MAINTENCE OF CONTINGENT STAFF SALARY PAYMENT

REGISTER

The Manager Auqaf Abbottabad was not maintained Telephone Bill Ledger/Register
during 2010-2014.

84. NON-MAINTENANCE OF GAS BILL LEDGER /REGISTER

The Manager Auqaf Abbottabad was not maintained Gas Bill Ledger/Register during
2010-2014
85. NON-MAINTENANCE OF ELECTRICITY LEDGER /REGISTER

The Manager Auqaf Abbottabad was not maintained Electricity Bill Ledger/Register
during 2010-2014, neither shows how much donation received from Masjid.

86. NON-MAINTENANCE OF TELEPHONE BILL LEDGER /REGISTER.

The Manager Auqaf Abbottabad was not maintained Gas Bill Ledger/Register during
2010-2014.
87. NON-MAINTENANCE OF TELEPHONE BILL LEDGER /REGISTER
Manager Auqaf Abbottabad was not maintained Telephone Bill Ledger/Register during
2010-2014.
88. THE SANCTION OF ADMINISTRATOR WAS SILENT IN VARIOUS PLACES.

The Competent Authority Sanction was not obtained in making payment of routine as
well as special payment like Eid-Package, construction of Wall.

89. IMPROPER MAINTENANCE OF CASH BOOK

(a) During scrutiny of Cash Book, it is pointed out that on the Receipts Side of Cash
Book shows only Recovery word in particular column instead of Previous
recovery, Rent from Shops, Rent from Houses, Rent from Agricultural land, Receipt
from Transfer Fee, and Receipt from Premium was not clear mentioned.
(b) Payment Side of Cash Book shows in several places cutting of figure and overwriting
which against of accounts practices.

90. NON-PRODUCTION OF THE FY-2010-11 BUDGET FILE.

 The Manger Auqaf Abbottabad was not provided a Budget copy of Financial Year 2010-
11

91. The Following student allowed half Fee without Competent Authority approval
as result sustained loss to Rs.90,935/- to Auqaf Department

Half fee given in 2013-

following classes 2010-11 2011-12 2012-13 14
Nursery 3 6 5 8
Prep 6 5 5 4
1st 8 2 1 5
2nd 6 2 3 0
3rd 7 6 1 4
4th 5 3 5 6
5th 8 3 3 2
6th 7 7 5 4
7th 5 2 6 3
8th 3 3 3 4
9th 3 2 5 4
10th 4 1 3 4
Total 65 42 45 48
Amounting to Rs. 22235 16275 24300 28125

Without of Competent Authority approval half tuition fees were charged from student as
result loss sustained to department.

92. There is no service book maintained till retirement except few which is not complete.
There is no service book maintained by the Administrative Auqaf Properties Establishment section.
Personal files of employees are in miserable condition and Note sheet communication having poor
style.

93. Missing of personal files and service book of the following employees.
(i) Aziz ur Rehman khadim at Langra Havelian Masjid documents, personal file and service
book was not produce to audit for scrutiny.
(ii) Amin ur Rehman, khadim at Qunj Qadeem Masjid documents,personal file and service
book was not produce to audit for scrutiny.

94. Irregular contract of Kamran Hotel at Natigali During FY-2012-13

A contract for fifteen years was signed for kamran hotel which is against the Auqaf properties rules
and policy regarding rent properties.
95. There is no service file record of the following employee of the Auqaf Model School.

During Scrutiny of Establishment section record for the year 2011-12 to 2013-14, service file was

not found on the record of the following staff:

(1) Miss:Asiya Kouser Teachr

(2) Mr.Abid Ali Teachr
(3) Mr.Nasir Ali Mali

96. Non- production of appointing order /letter

During Scrutiny of Establishment section record for the year 2011-12 to 2013-14, the following
Auqaf Model school staff was appointed without any order or approval.
(1) Ms Asma Saleem
(2) Ms Tehseen bibi
(3) Ms Ashia kouser
97. There is no Re-engagement order was issued for the Renewal of contract.
Without Re-engagement order all of contingent staff of Auqaf Model School Abbottabad is
working and there is no proper agreement with teacher.

98. The Main Purpose of Auqaf Propriety is ignored by Administration Auqaf Department

The basic purpose of Islamic Waqaf Propriety is to used the propriety under the Islamic laws and
for the welfare of Islamic community instead of commercial and administrative benefit.

There is no role of imam,molvi , or Islamic scholar in the administration as well as in the
assignment of Tender /bidding or contract with contractor .
There are no clear terms mentioned in Auqaf Propriety Contract under Islamic rules for
tender /bidding of propriety to whom it will be assigned and who will be un-eligible for
the contract.
99. GENERAL OBSERVATION OF FINANCIAL CONTROL

Some of the general irregularities of procedure, noticed during audit are listed below
for corrective action and guidance.

1 Revised /up to date rules of financial propriety were not properly observed
during contract as well as bidding of commercial propriety.
2 The vouchers were not properly arranged.
3 Numbering of vouchers was not assigned in systematic manner.
4 Revenue stamps on payments were not affixed.
5 Leave accounts were not maintained.
6 Actual payees receipts were not obtained.
7 Column 7 of service books was not signed by the officials against each entry.
8 Quantity and quality certificate was not recorded on the body of contingent
bills.
9 Entries recorded in Demand and Collection Register not attested by Manager
Auqaf.
10 Stock Register of receipt books not maintained.
11 Cash book was prepared from Bank Statement.
12 Both Side of Cash book not properly signed.
13 Physical verification of stock and store not carried out.
14 Establishment and Accounts section having no systematic record and
expertise in their field to manage their assigned work in efficient and
effective manner as result huge loss is sustained into revenue collection to
department, and hindrance to remote area staff of the department.
15 The above irregularities are reported for corrective action.

Audit Officer H.Q

Local Fund Audit Department