Audit Para:

1. Irregular expenditures amounting to Rs. 592.10 million:

According to para 2.82 B&R, no work shall be commenced unless administrative approval by the
competent authority is accorded, and properly detailed design and cost estimate have been sanctioned, allotment of
funds made and orders for its commencement issued by the competent authority as mentioned in the Administrative
Approval of the schemes being issued by the heads of concerned directorate with the approval of the competent
authority.
XEN C&W FATA Division Mohmand Agency incurred expenditure of Rs 592.10 million during financial year
2012-13 without obtaining technical sanction from the competent authority. (details as annexed A). Works were
commenced by the department well before obtaining the technical sanction of cost estimates of the schemes as
evident, from the gap between dates of commencement of works and dates of obtaining technical sanction.
The irregularity occurred due to lack of internal financial control.
When reported to management in May,2014 Management replied that they sent the TS to Chief Engineer but didnot
produced evident Reply is not satisfactory as Execution of works without technical sanction is a serious lapse and
against the spirit of public interest. Thus the expenditure incurred before technical sanction is held irregular and
needs regularization from the competent authority.

Najeeb Ullah Khan

(Member of Internal Audit
team)

Audit Para:
2. Non-Maintenance of contractors ledger account:
According to para 302 of CPWA code, the contractor ledger accounts should be closed and
balanced monthly. The closing balance of each personal account should be detailed so as to show in respect of each
separate work (stock & purchases), the amount outstanding if any under each of three suspense account, advance
payment, secured advance and other transaction with a quotation in each case of the last running account bill and all
the vouchers supporting unadjusted outstanding under other transaction not incorporated in the last running bill.
Contrary to above rule & regulation, XEN C&W FATA DivisionMohmand Agency has not maintained
contractor ledger account in any case of various projects completed during the year and projects in progress.
Non-maintenance of contractor ledger accounts is a serious lapse on the part of office concerned
which needs justification.

Najeeb Ullah Khan

(Member of Internal Audit

team)

Audit Para:

3. Non-maintenance of stock/stock Register:

Para 148 of GFR provides that all materials received, should be examined, counted
measured or weighted, when delivery is taken and they should be taken in charge by a responsible officer
who should see that the quantities are correct and quality is good and according to the specification and
record a certificate to that effect on the bill and stock register as well.
During internal audit of accounts records pertaining to XEN C&W FATA Division Mohmand Agency
for the financial year 2012-13, it was observed that no stock register for recording of Govt: assets were maintained.
Non maintenance of stock register is against the spirit of the above rule and regulation.

The matter is brought to the notice for justification and corrective action.

Najeeb Ullah Khan

(Member of Internal Audit

team)

Audit Para:

4. Non-maintenance of contractors bills in proper way:

Para 287 of CPWA read with para-46 CPWD, provides that immediately a work is finished, it is the
duty of the Divisional officer to close the account of it and to prepare the completion report. If there is necessarily any
delay in closing the accounts, it should be seen in particular that further charges are not incurred without the
permission of the Divisional Officer.
Contrary to above rule, records of XEN C&W FATA Division Mohmand Agency revealed that in all
cases, final payments to the contractors were made for the completed schemes but the word final bill has neither
recorded on the contractors bills nor the completion report were prepared in time and the accounts were kept open
by writing as running bill which is against the spirit of public interest. When asked, it was responded that later on,
they issue letter and considered the work as completed.
The matter, therefore, needs further clarification.

Najeeb Ullah Khan

(Member of Internal Audit

team)

Audit Para:

5. Less Deposit of Tender fees, Amounting Rs. 1029789/-:

Para 7(1) of CTR provides that all money received by Govt: on a/c of revenue of the government
should immediately be deposited into Government treasury and shall be included in the consolidated fund.
During Audit the accounts records of XEN C&W FATA Division Mohmand Agency for the year 201213, it was observed while scrutinizing the Tender Registers for the period of 20-03-2012 up to 30-06-2013 that an
amount of Rs. 2896899 (1122527 +1774372) was required to be received from the contractors on account of tender
forms fees (detail attached), against which an amount of Rs. 1867110/- was shown deposited in to the Govt: treasury
as per detail attached. Leaving a balance of Rs. 1029789/- (Rs. 2896899 1867110) un-deposited which needs
clarification and justification.
The matter is reported for immediate recovery with intimation to the internal audit.

Agency Finance Officer (SWA)

Member of Internal Audit team

Audit Para:

6. Non-recovery of stamp duty, amounting to Rs. 694250/-:

According to C&W authority No. 85-Bud/99-2000/195-200, dated: 2-08-99, stamp duty on
contract on execution of works has been fixed by the Govt: of KPK as under
i.

Costing Rs. 0.050 M = Rs. 250/Rs. 0.500 M = Rs 1250/Rs. 1.00 M = Rs. 1850/Rs. 5.00 M = Rs. 6250/Rs. Above 5.00 M = Rs. 18750/-

During 2012-13, a number of contract for execution of various works were awarded to the
contractors but stamp duty at the prescribed rate, amounting to Rs. 694250/- (detail attached) was not
recovered/collected from the contractor concerned sustaining loss to the Government which needs
immediate recovery and deposit into Government: treasury under intimation to the audit.

Najeeb Ullah Khan

(Member of Internal Audit
team)

Audit Para:

7. Non credit of Rs. 22.252 Million to Government Treasury and doubtful payment of Rs. 1.777
million:
Para 7(1) of CTR provides that all money received by Govt: on a/c of revenue of the government
should immediately be deposited into Government treasury and shall be included in the consolidated fund.
Rule 635 of the CTR Vol-I provides that all balances unclaimed for more than three complete
account years shall, at the close of June in each year, be credited to the Government.

During Audit the accounts records of XEN C&W FATA Division Mohmand Agency for the year 201213, it was observed while examining the Deposit III, it came to notice that Rs. 22.252 million was laying in Deposit III
as per following detail:
S. No.

Item No.

Period

Amount

Release

Remarks

1/1

2/2004

11,098,389

1086375

T.C. to P.A

2/2

6/2007

6,634,284

690687

3/4

6/2007

4,520,047

---

Total

22252715

-dounclaimed

1777062

The following irregularities were noticed:

i.
ii.
iii.

An amount of Rs. 11098384/- was laying since 2/ 2004 without any work received from Mineral deptt., needs
to be credited to Government treasury to avoid blockage of Government funds.
An amount of Rs. 1.777 million was debited at S. No. 1 and 2 in April 2013, but supporting documents were
not available in monthly accounts.
Item at S. No.3 needs to be credited to Government revenue beside the Deposit III Account needs to be
scrutinized to avoid blockage of Government Fund in best public interest.
The matter is brought forward for justification with intimation to audit and needful action by the
Competent Authority.

Najeeb Ullah Khan

(Member of Internal Audit

team)

Audit Para:

8. Non Surrender of laps Deposit into Government Treasury Amounting Rs. 30.309 Million.
Rule 635 of the CTR Vol-I provides that all balances unclaimed for more than three complete
account years shall, at the close of June in each year, be credited to the Government.

During Audit the accounts records of C&W FATA Division Mohmand Agency for the year 2012-13, it
was observed while examining the Deposit II, XEN C&W Division Mohmand Agency failed to credit the laps deposit in
Deposit-II to Government exchequer amounting to Rs. 30309246/- laying unclaimed since 2003 to 4/2010. The
amont needs to be credited in to Government Treasury immediately.
The irregularity occurred due to lack of internal financial control.
Matter is reported for immediate laps of the Contractors security into Government treasury with
intimation to internal Audit.

Najeeb Ullah Khan

(Member of Internal Audit team)

Audit Para:

9. Overpayment of Rs. 2.683 million to contractor by non using of available Earth/ Stones and
non deduction of voids.
According to Para 220 and 221 of CPWA Code, Sub Divisional Officer, before making payments
to contractor, is required to compare the quantities in the bills and see that all the rates are correctly entered and that
all the calculations have been checked arithmetically.

During Audit the accounts records of C&W Building Department Mohmand Agency for the year
2012-13, it was observed that Executive Engineer Works and Services Department Mohmand Agency overpaid Rs.
2683164 durring financial year 2012-13 in Project Rehabilitation of road Ekkaghund S. H. Kilometer 12, 13, and 14
formation quantity was paid vide Bill No. 110-M dated 27-6-2013. MB 1229 and related MBs shows that road way
excavation was carried out on the same RD for 24424m3 and 51902 m3. Embakment formation was paid @
Rs.226.70/- instead of rehandling rate of earth @Rs. 50/- which resulted into overpayment of Rs. 2350555/- as per
following detail:
Qty

Rate

Required

Difference

Overpayment

13338

226.70

50

176.23

2350555

In addition voids @ 11% was also not deducted in most RDs, which resulted into overpayment of Rs. 332609/- as per
follows;
Rs. 13338 x 11% = 1467.18 x 226.70 rate = Rs. 332609/Matter is reported for recovery as most of the road way excavation was not covered under
technical sanction.

Najeeb Ullah Khan

(Member of Internal Audit

team)

Audit Para:
10. Overpayment of Rs. 2.670 million to contractor by not using of available Earth at site
According to Para 220 and 221 of CPWA Code, Sub Divisional Officer, before making payments
to contractor, is required to compare the quantities in the bills and see that all the rates are correctly entered and that
all the calculations have been checked arithmetically.
During Audit the accounts records of C&W Building Department Mohmand Agency for the year
2012-13, it was observed from voucher No. 114/M dated 28/6/ 2013 and MB No. 85-94 that Executive Engineer
Works and Services Department Mohmand Agency overpaid Rs. 2670712/- to contractor by non paying of
rehandling of earth work available at site from road way excavation in Improvement and Rehabilitation of 14 KM
existing road at M/A S. H. Ekkaghund Kilometer 9, 10, and 11, during financial year 2012-13. Formation of
Embakment was paid for 15154 m3 @ 226.70 instead of earth handling rate of Rs. 50, resulted into overpayment of
Rs. 2670712/- as per following
Emb. Qty
15154.23

Rate paid

Required rate

Difference

Overpayment

226.70

50

176.23

2670712

In addition the item was also not covered in Technical Sanction.

Matter is reported for recovery under intimation to audit.

.

Najeeb Ullah Khan

(Member of Internal Audit
team)

Audit Para:
11. Overpayment of Rs. 377895/- to contractor by not using of available Earth at site
According to Para 220 and 221 of CPWA Code, Sub Divisional Officer, before making payments to
contractor, is required to compare the quantities in the bills and see that all the rates are correctly entered and that all
the calculations have been checked arithmetically.
MB 1195 page 85-94 and other related MBs to voucher No. 114- M dated 28-6-2013 of Executive Engineer
C&W Division Mohmand Agency shows that embakment formation quantity of 15154.23 m3 was carried out in
different RDs in Rehabilitation of KM 9,10 and 11, but in most of the RDs deduction of 11% as required under the
agreement was not deducted from the contractors bills, which resulted into overpayment of Rs. 342488 to contractor
as per follows:
15154 x 11% = 1666.94 x rate 226.70 = Rs. 377895.3
Matter is reported for recovery under intimation to audit.
.

Najeeb Ullah Khan

(Member of Internal Audit

team)

Audit Para:
12. Overpayment of Rs. 376613/- to contractor
According to Para 220 and 221 of CPWA Code, Sub Divisional Officer, before making payments
to contractor, is required to compare the quantities in the bills and see that all the rates are correctly entered and that
all the calculations have been checked arithmetically.
During Audit the accounts records of C&W Division Mohmand Agency for the year 2012-13, it was
observed from voucher No. 21-M 4th running bill dated 13/6/ 2013 and MB No. 85-94 for construction of 8 km shingle
road from Kuz chinari To Inzar Srakhwa marble deposit Safi area, shows that embakment quantity was paid for
2531m3 @ 350 instead of 295 with 1km lead which resulted into overpayment of Rs.376613 as per the following;
Qty paid
2531m3

Rate paid

Required rate

Difference

Overpayment

350

226

124

313844

Add 20%
Total

62768
376613

Matter is reported for recovery under intimation to audit.

.

Najeeb Ullah Khan

(Member of Internal Audit
team)

Audit Para:
13. Overpayment of Rs. 1.003 million to contractor
According to Para 220 and 221 of CPWA Code, Sub Divisional Officer, before making payments
to contractor, is required to compare the quantities in the bills and see that all the rates are correctly entered and that
all the calculations have been checked arithmetically.
Voucher No 14-M dated 10-4-2013 and MB No 1226 at page 10 shows P/L of double bitumen
treatment for RD 0---2720 for 5055.76 m3 against the technical sanction provision of 1916.73 m3 in RD 0----800 of
the Rehabilitation of road from Momad Gat to Darbano (1km) ADP No. 693 during financial year 2012-13. The excess
quantity resulted into overpayment of Rs. 1003297/- as per following detail;
Item

Qty paid

Required

Difference

Rate

Overpayment

D/B Treatment

5055.76

1916.73

3139.03

304.40

955521

Add 5%

47776

Total

1003297

Matter is reported for recovery under intimation to audit.

.

Najeeb Ullah Khan

(Member of Internal Audit

team)

Audit Para:
14. Overpayment of Rs. 161689/- to Contractor.
According to Para 220 and 221 of CPWA Code, Sub Divisional Officer, before making payments
to contractor, is required to compare the quantities in the bills and see that all the rates are correctly entered and that
all the calculations have been checked arithmetically.
XEN C&W Division Mohmand Agency over paid Rs. 161689/- to contractor in Rehabilitation of road
from Senator Idrees killy (1km) ADP No. 693 upto 2 nd Running bill during financial year 2012-13.an item of work water
bound Macadam Base course was paid with depth of 1/2 in RD 0---1400 instead of 0.33 on Voucher No 14-M dated
10-4-2013 and MB No 1226 at page 2, which resulted into overpayment of Rs. 161689 as per the following detail;
Qty paid

Required

Difference

Rate

Overpayment

237.32m3

156.98

80.34

1916.73

153990

Add 5%

7699

Total

161689

Matter is reported for recovery.

.

Najeeb Ullah Khan

(Member of Internal Audit

team)

Audit Para:
15. Overpayment of Rs. 725638 to Contractor on account of Embakment Formation.
According to Para 220 and 221 of CPWA Code, Sub Divisional Officer, before making payments
to contractor, is required to compare the quantities in the bills and see that all the rates are correctly entered and that
all the calculations have been checked arithmetically.
MB 1226 at page 14 and 11 shows embakment of formation quantity of 1522.93 m3 and 1087.20
m3 in Rehabilitation of road from Senator Idrees killy (1km)and Momad Gat to darbano (1km) ADP No. 693 during
financial year 2012-13. The payment made is irregular and undue favor to contractor as no provision were made in
Technical sanction sent to Chief Engineer FATA Peshawar via letter no 387/6.2011 dated 27/3/2014. Payment without
technical sanction leads to overpayment of Rs 725638/- as per following detail;

Item

Qty paid

T.S Qty

Difference

Rate

2610.13

---

2610.13

264.77

Overpayment

Embakment
Formation

691084
Add 5%

Total

34554
725638

Matter is reported for recovery with intimation to the audit

.

Najeeb Ullah Khan

(Member of Internal Audit

team)

Audit Para:
16. Irregular payment. Of Rs. 3.955 Million on Structure work.
According to Para 220 and 221 of CPWA Code, Sub Divisional Officer, before making payments
to contractor, is required to compare the quantities in the bills and see that all the rates are correctly entered and that
all the calculations have been checked arithmetically.
XEN C&W Division FATA Mohmand Agency paid Rs 15087895 for Rehabilitation of 50 km road
DG to Attokhel ADP No. 693 (12-13) vide MB No. 1226 at page 100, the payment include Rs. 3955424 for structure
work, the payment is irregular as the same was not provided in Technical sanction/ PC-I sent to Chief Engineer FATA
Peshawar vide No. 387/6-2011 dated 27/3/2014.
Matter is reported for justification and recovery with intimation to Audit.

Najeeb Ullah Khan

(Member of Internal Audit

team)

Audit Para:
17. Irregular payment. Of Rs. 243353 Million on Structure work.
According to Para 220 and 221 of CPWA Code, Sub Divisional Officer, before making payments
to contractor, is required to compare the quantities in the bills and see that all the rates are correctly entered and that
all the calculations have been checked arithmetically.
While examining MB No. 1226 at page 2 an item of work P/L of shingle gravel material i/c
compaction as speed @ 943.55 for a quantity 26764 which comes a total of Rs. 243353 charged to the scheme
Rehabilitation of 50 km in Mohmand agency for shewa farsh to Senator Idrees killy(1km) were paid while there is no
provision for the item in technical sanction.
The matter is reported for recovery with intimation to Audit.

Najeeb Ullah Khan

(Member of Internal Audit
team)

Audit Para:
18. Overpayment Of Rs. 703546/- to Contractor by Misclassification of Rate.
According to Para 220 and 221 of CPWA Code, Sub Divisional Officer, before making payments
to contractor, is required to compare the quantities in the bills and see that all the rates are correctly entered and that
all the calculations have been checked arithmetically.
XEN C&W Division FATA Mohmand Agency paid Rs. 2032598 vide Voucher No. 21-M dated 18/4/
2013 for construction of RCC Bridge at Ambar and Swat river during financial year 2012-13. An item of work
excavation was paid @ 334 by applying road way excavation in surplus unsuitable material instead of item No. 0309-b Excavation in shingle gravel rock formation not required blasting @ 216.19 m3. This resulted into overpayment
of Rs. 703546 as per the following.
Rate paid

Rate Req.

difference

Qty

Overpayment

334

216.19

117.81

4375

515418

Add Cost Factor 5%

25770
541190

Add 30% above

162356

Total

703546

The matter is reported for recovery with intimation to Audit.

Najeeb Ullah Khan

(Member of Internal Audit

team)

Audit Para:
19. Overpayment Of Rs. 1.226 million to Contractor.
According to Para 220 and 221 of CPWA Code, Sub Divisional Officer, before making payments
to contractor, is required to compare the quantities in the bills and see that all the rates are correctly entered and that
all the calculations have been checked arithmetically.
MB No. 1226 at page 25 for the project Rehabilitation of 50 km road in Mohmand agency for DG to
Attokhel shows triple surface treatment for RD 0---2200 for quantity of 2453.53 and paid for Rs. 1226765/- at page 27
of the MB. Tripple surface treatment for Km1Km6 was measured at page 35---40 for total quantity of 12642.19 m2
and were paid at page 46 for Rs 6321095. Payment of Rs 1226765 leads to double payment as the quantity was not
adjusted in triple surface treatment quality and needs to be recovered from the contractor.
Hence, reported for recovery with intimation to audit.

Najeeb Ullah Khan

(Member of Internal Audit

team)

Audit Para:
20. Overpayment Of Rs. 1.226 million to Contractor.
According to Para 220 and 221 of CPWA Code, Sub Divisional Officer, before making payments
to contractor, is required to compare the quantities in the bills and see that all the rates are correctly entered and that
all the calculations have been checked arithmetically.
MB No. 1226 at page 25, 42 and 96 embakment of formation for 1902.60 m3 and 539.72 m3 and
97.56 m3 quantity for back filling behind retaining walls for the project Rehabilitation of 50 km road in Mohmand
agency for DG to Attokhel. Deduction for voids was not made, which resulted into loss of Rs. 62789.2 as per
following detail;
Qty

Voids @ 11%

Rate

Overpayment

Embakment

1902.60

210.386

200

42077.2

Filling R/W

636.56

70.02

295.80
20712
Total Rs.62789.2

Matter is reported for recovery with intimation to audit.

Najeeb Ullah Khan

(Member of Internal Audit
team)

Audit Para:

21. Irregular Award of Contract for 103.026 Million and loss of Rs. 11.579 Million to Government:
According to PPRA rules 2004, contract must be awarded through wide publicity.
XEN C&W Mohmand Agency awarded two contracts amounting Rs 73.706 million and 26.32
million to contractor Jason Construction during financial year 2012-13.
The following irregularities were noticed.
1. Open tender system was not adopted as NIT was published addressing the prequalified
contractors only.
2. prequalification tender system was not produced nor available on record.
3. Contract was awarded with 30% premium which was unauthorized, as PC-I of the scheme
were prepared on 20% premium unauthorizdly.
4. Authority for 20% premium on PC-I was neither produced nor available in agreement.
5. By allowing 30% premium on CSR, Government was put into loss of Rs. 10.002 million as per
the following.
S.No

Name of work

Rate paid

Req.

Difference

E/Cost

loss to Govt

1.

Cons. Of bridge
30%

20%

10%

73.706

7.3706

Bridge at Ambar 30%

20%

10%

26.321

2.6000

Total

10.02 m

At river swat
2.

6. The contractor was not bonafied resident of tribal area, income tax @ 6% on payment of
26.321 million comes to Rs. 1.579 million needs to be recovered from the contractor.
7. The agreement is not signed by the Chief Engineer FATA.
The matter is brought forward for detail inquiry under intimation to Internal Audit.

Najeeb Ullah Khan

(Member of Internal Audit
team)

Audit Para:

22. Unauthorized payment of Rs. 21.070 million from Deposit-II as Contractor Securities:
Rule 635 of the CTR Vol-I provides that all balances unclaimed for more than three complete
account years shall, at the close of June in each year, be credited to the Government.
Executive Engineer FATA Mohmand Agency unauthorizdly paid Rs 21070410 from 2nd deposit from
the items laying in deposit from 2004 to 4/2010. The amount was required to be lapsed to Government
treasury, instead of crediting to Government treasury, the department irregularly and unauthorizdly allowed
released of securities to contractor which resulted into loss to Government treasury.
Matter is reported for detail inquiry and fixing responsibility.

Najeeb Ullah Khan

(Member of Internal Audit
team)

Audit Para:

23. Irregular Awards of Contract to contractors for Amounting Rs. 34.959 million-:
According to Public Procurement rules 2004, 12-14, Procurement over 2 million to be
advertised on PPRA website and at least two national news paper, one in English and one in Urdu.
Contrary to the above, during internal audit of XEN C&W FATA Division Mohmand Agency have
advertised NIT of Upgradation of 7 nos. Primary school (4 Girls and 3 boys) to middle status in Mohmand Agency
ADP No. 36 (2011-12) of total amounting Rs. 34.959 million in only one news paper i.e Aaj Urdu news paper dated
October 5, 2011, instead of, uploading NIT on PPRA website and advertisement in two National Dailies.
(Advertisement Attached).
Upon asking, the Management C&W department Mohmand Agency was unable to reply
satisfactorily, so the matter is serious in nature and is brought forward for justification with intimation to Audit
Department and needful action by the Competent Authority.

Najeeb Ullah Khan

(Member of Internal Audit team)

Audit Para:

24. Irregular with drawl of expenditures amounting to Rs. 488258/-:

Para 23 of the GFR Vol- I requires that every government officer is personally responsible for any
loss sustained by government through fraud or negligence either on his part or on the part of his subordinate staff.

Para 10(i) of GFR Vol- I, every public officer is expected to exercise the same vigilance in respect
to expenditure incurred from public moneys as a person of ordinary prudence would exercise in respect of his own
money as required.

Contrary to above, during internal audit of XEN C&W FATA Division Mohmand Agency for the
financial year 2012-13, it was observed that in the attached list pertaining to building sector, XEN C&W FATA
Division Mohmand Agency irregularly withdraw from different works/ schemes on simple hand receipts. (Detail
attached) which is serious lapse and against the spirit of public interest.
The matter is serious in nature and is brought forward for justification with intimation to Audit
Deparment.

Najeeb Ullah Khan

(Member of Internal Audit
team)

Audit Para:

25. Overpayment of Rs. 16.011 Million to Contractors:

According to Para 220 and 221 of CPWA Code, Sub Divisional Officer, before making payments to
contractor, is required to compare the quantities in the bills and see that all the rates are correctly entered and that all
the calculations have been checked arithmetically.
XEN C&W Building Division Mohmand Agency over paid Rs. 16010998/- to contractors on account of
excess payment of steel then required/ actually consumed during financial year 2012-13 (detail Annexed).
The steel bar was calculated on 1 instead in TS 0.75 in foundation and 0.667 in lintel beam.
The excess payment of steel is common in C&W Building division Mohmand agency which needs detail
inquiry along with production of slab test.
Matter is reported for justification and detail inquiry at appropriate level.

Najeeb Ullah Khan

(Member of Internal Audit

team)

Audit Para:

26. Irregular Expenditures Amounting to Rs. 212.731 million:

According to para 2.82 B&R, no work shall be commenced unless administrative approval by the
competent authority is accorded, and properly detailed design and cost estimate have been sanctioned, allotment of
funds made and orders for its commencement issued by the competent authority as mentioned in the Administrative
Approval of the schemes being issued by the heads of concerned directorate with the approval of the competent
authority.
XEN C&W FATA Division Mohmand Agency incurred expenditure of Rs. 212.731/- million during financial
year 2012-13 without obtaining technical sanction from the competent authority. Works were commenced by the
department before obtaining the technical sanction of cost estimates of the schemes
ADP
No.

Name of Project

Total Estimated
Cost

Expenditures
in Million

Upgrad. Of 10 No. School to

26 Middle status in M/Agency

66.923

0.98

Upgrad. Of 4 No. Middle to High

27 status in M/Agency

37.939

55.8

Upgrad. Of 6 Primary School to

28 middle status in M/Agency

43.411

34.345

Upgrad. Of 3 middle school to

29 high status in M/Agency

38.12

27.005

Constr. Of building for 10 Nos.

291 CHC in M/ agency

50

32.095

129.591

48.467

13.71

14.039
212.731

Constr. Of Bahai daag Divi. HQ

724 covering Offices, residences etc
prov. Of Shed for Machinery at
1072 Marble Query
Total Rs. In million
The irregularity occurred due to lack of internal financial control.

When reported to management, the Management replied that they have submitted the TS to Chief Engineer but did
not produced TS/ evidence. Reply was not satisfactory as Execution of works without technical sanction is a serious
lapse and against the spirit of public interest. Thus the expenditure incurred before technical sanction is held irregular
and needs regularization from the competent authority.

Najeeb Ullah Khan

(Member of Internal Audit
team)