Office of the

Director General Audit

Inland Revenue (North) PT&T Audit
Building, Lahore
No.

IR//DGAIR/Misc/19-2013

Dated: 09.07.2014

To
The Audit Officer (Coord)
Local
Subject:

Training Need Assessment

Please refer to your Office Memo No. 1098-Coord/DGAIR/08-2012 dated

01.07.2014 on the subject cited above.

2.

Computer usage form (dully filled in) in respect of officers/officials working in

IR/MFDAC are sent herewith for necessary action & record at your end.

Audit Officer (MFDAC)

D:\IR,MFDAC\19-2013

Verification Report in respect of paras pertaining to Mefdac 2013-14

Relating to the Commissioner, Appeals-III, Inland Revenue, Islamabad
Para No/Part

Amount

Audit Remarks

1/I

227,731/-

1/II

11,960/-

2/II

3,025/-

3/II

4/II
5/II

6/II

Documentary evidence in support of reply as

already required in Verification Report dated
16-5-2014 is still awaited from your office.
The same may please be provided to this office
to proceed further in the matter.
Compliance may be made as already required
in Verification Report dated 16-5-2014
Entire amount involved in Para pointed by
Audit, has been recovered and already verified
vide Verification Report dated 16-5-2014
Original GPF Ledgers/Register maintained by
the department has been seen.
Store/stock register found verified and seen.
Submission of monthly return to the
Commissioner Inland Revenue having the
jurisdiction may be ensured as required Para 2
(b) of sales tax special procedure (withholding)
Rules, 2007
Service books found verified and seen.

D:\IR,MFDAC\19-2013

To
The Deputy Director (IR),
Local
Subject:

OFFICE ORDER No. (AR 2014-15)

Kindly refer to your Office Memo No.328-MFDAC/DGAIR (N)/26/AR-2014-

15 dated:18.11.2014 on the subject cited above.

The undersigned was assigned to dig out the material (Indirect Taxes and
Expenditure) from the MFDAC 2013-14 for incorporation in the next Audit Report 2014-15. In
this context, during scrutiny some Draft Paras as detailed in the enclosed statement has been
identified for incorporation in the Audit Report 2014-15 alongwith original case files for further
necessary action at your end please.

( MUHAMMAD ILYAS )
Audit Officer

D:\IR,MFDAC\19-2013

Performa for review of MFDAC for the year 2013-14

S
#
1

DP #

14086

14087

14082

13945

13946

7
8

14288
14280

14283

14077

10 14282
11 14172
12 14522

13 14432
14 14508

D:\IR,MFDAC\19-2013

Title

Amount (Rs.in DT/ Remark

million)
Exp. s
Non
recovery
of
0.385 Exp
accommodation charges and
utility bills
Non
recovery
of
0.109 Exp
accommodation
charges/
rent from officers residing
in transit accormodation
Unauthorized approval of
0.667 Exp
transit accommodation as
camp office
Incorrect drawl of Add.
0.090 Exp
Charge Allow
Irregular expenditure on a/c
0.200 Exp
of secret services fund
Loss of Govt. assets due to
0.400 Exp
non return of Lap Top &
Computers on transfer
In-admissible payments
0.221 Exp
Non recovery of Motor
0.500 Exp
Vehicle installment
Un-authorized payment on
0.351 Exp
TA on transfer
Irregular Payment on a/c of
0.427 Exp
Medical Charges
Excess payment of HRA
0.246 Exp
Irregular Expenditure on
0.600 Exp
electricity used by Tax Bar
Association
Excessive Payment of HRA
0.396 Exp
Excess payment of refund
0.286 FED
of FED

Office of the

Director General Audit

Inland Revenue (North) PT&T Audit
Building, Lahore
No.

IR//DGAIR/Misc/19-2013

Dated: 01.01.2015

To
The Audit Officer,
Admn. Section.
Subject:

Office Order
Please refer to this Office Order No.130-Admn-I/DGAIR/03-97-V dated

02.12.2014 on the subject cited above.

2.

It is brought to your kind notice that posting of following officers of this office

was order in IR Section with immediate effect. But they have not reported so far.
i)
ii)
3.

Mr. Aftab Ali, AAO

Mr. Fazal ur Rehman, AAO
It is therefore, requested that the above said officers may be asked to report in IR

Section without delay as the work of verification of Draft Paras for inclusion in Audit Report
2014-15 is in progress and DAC meeting thereof is going to be held in near future in this
regard.

Audit Officer (IR)

D:\IR,MFDAC\19-2013

Office of the

Director General Audit

Inland Revenue (North) PT&T Audit
Building, Lahore
No.

IR//DGAIR/Misc/19-2013

Dated: 12.06.2015

To
The Audit Officer,
Coordination Section.
Subject:

JOB DESCRIPTION OF OFFICERS OF DAGP

Please refer to your sections endorsement No. 237-Coord/DGAIR/240-08 dated

08-6-2015, on the subject noted above.

Existing Job Description of Audit Officers and Assistant Audit Officers of this
office is as follows:
i.

Audit and inspection of FBR and its field formations in respect of regulatory audit

ii.
iii.
iv.
v.
vi.
vii.
viii.
ix.

(Direct & Indirect Taxes), Expenditure and Financial Attest.

Preparation and issuance of Draft Paras and Paras for Audit Report/MFDAC.
Verification of DPs/Paras of Audit Report and MFDAC.
Preparation of Audit Brief of Previous Audit Reports.
Holdings of DAC Meetings of Audit Reports and MFDAC.
Compliance of PAC Directives.
Submission of Periodicals Returns.
Disposal of Routine Office Correspondence.
Any assignment given by the Director General, Director and Dy. Directors.

Audit Officer (IR)

D:\IR,MFDAC\19-2013

Office of the

Director General Audit

Inland Revenue (North) PT&T Audit
Building, Lahore
No. 390IR//DGAIR/Misc/19-2013

Dated: 26.06.2015

To
The Audit Officer,
Coordination Section.
Subject:

JOB DESCRIPTION OF OFFICERS OF DAGP

Please refer to your sections endorsement No. 237-Coord/DGAIR/240-08 dated

08-06-2015, on the subject noted above.

Existing Job Description of Audit Officers and Assistant Audit Officers of this
office is as follows:
x.

Audit and inspection of FBR and its field formations in respect of regulatory audit

(Direct & Indirect Taxes), Expenditure and Financial Attest.

xi.
Preparation and issuance of Draft Paras and Paras for Audit Report/MFDAC.
xii.
Verification of DPs/Paras of Audit Report and MFDAC.
xiii. Preparation of Audit Brief of Previous Audit Reports.
xiv.
Holdings of DAC Meetings of Audit Reports and MFDAC.
xv.
Compliance of PAC Directives.
xvi. Submission of Periodicals Returns.
xvii. Disposal of Routine Office Correspondence.
xviii. Any assignment given by the Director General, Director and Deputy Directors.

Audit Officer (MFDAC)

D:\IR,MFDAC\19-2013

IR-Section

1.

It is submitted that all Field Audit Teams (FATs) were deputed for

Audit vide Tour Programs issued on 30-07-2015 to be conducted w.e.f

03-08-2015. As per Tour Programs audit of formations (List attached )
have been completed on -08-2015 and due date for submission of AIRs
is 31-08-2015 up till now no AIR has been received from Inspecting
Officers. In this context a draft reminder addressed to Inspecting
Officer is added for approval please
2.

A circular dated.08-07-2015 received from AGP FAO Wing

Islamabad containing instructions regarding improving quality of Audit

has already been given to all FATs for strict compliance.(Annexure-A)
3.

It has been mentioned in Para 2(vii) of the above mentioned

circular dated.08-07-2015 that heads of Field Audit Offices themselves

will sign Audit Inspection Reports to be issued only of discussion with
the auditee at appropriate level.
4.

Therefore, in the light of the Instructions contained in aforesaid

circular a forwarding memo addressed to the Chief Commissioner is

prepared and submitted for approval.
Further instructions for review of AIR has also been received
from AGP Office, Islamabad which may kindly be seen.
Submitted for kind perusal and guidance please.

D:\IR,MFDAC\19-2013

Office of the

Director General Audit

Inland Revenue (North) PT&T Audit
Building, Lahore
No.

FAT No.

//DGAIR/35-2015/

Dated: .09.2015

To
The Chief Commissioner
Regional Tax Officer__________
___________________________

Subject:- AUDIT &INSPECTION REPORT ON THE ACCOUNTS OF THE

RECEIPTS IN RESPECT OF COMMISSIONER ZONE_________
___________________________________FORTHE YEAR 2014-15.
Kindly find enclosed Audit & Inspection Report on the accounts of the
Commissioner (Zone-

) Regional Tax Officer-------------------------- for the year 2014-15.

The formation concerned may be directed to furnish reply to the paras contained in the report to
this office in an annotated form expeditiously.

Director General
No.

FAT No.

//DGAIR/35-2015/

Dated: .09.2015

Copy forwarded for information and necessary action :1.

Commissioner (IR) Regional Tax Officer ___________________________.

Inspecting Officer

D:\IR,MFDAC\19-2013

Office of the

Director General Audit

Inland Revenue (North) PT&T Audit
Building, Lahore
No.

IR//DGAIR/29/FATs/35-2015

Dated: .09.2015

To
Inspecting officer, FAT No__________
Camp at__________________________
Subject:-

SUBMISSION OF AUDIT AND INSPECTION REPORTS.

Please refer to Coord Sections letter No.______________________________

dated 30.07.2015 regarding tour program of formations for audit and inspection for the period
under audit 2014-2015.
2.

It is intimated that your tour programme regarding audit of following formations

have been completed on the date noted against each Audit & Inspection Reports were required
to be furnished to this office after 10 days for their finalization.
Sr.No.

Name of Formation

Date of completion of Audit

Due date for Submission of

AIR

3.
It is therefore requested that the said reports may please be furnished to this
office at the earliest.
4.
It is further requested that follow up the under mentioned instruction strictly
before submission of AIRs to this office.

i)
ii)
iii)
iv)
v)
vi)

Information regarding target fixed for tax collection and actual

receipt (Direct tax/Indirect tax)Budget allocation and total
expenditure.
FAM Proforma duly filled in.
Reply of field office be incorporated.
Page marking & proper linkage of documents.
Segregation of audit observation Part-I & II/ MFDAC.
Copy of Rules/Law.
Director

D:\IR,MFDAC\19-2013