Para No.

1
SUBJECT: - INFRUCTUOUS EXPENDITURE OF RS. 1.733 MILLION
According to Rule 10 of General Financial Rules (Volume-I), every pulic officer aut!ori"ed to
incur e#penditure from pulic funds is e#pected to e#ercise t!e same vigilance as a person of
ordinary prudence $ould e#ercise in respect of !is o$n money%
&!e audit scrutiny of t!e accounts record relating to 'entral ( ) * +ivision, ,a-% ,.+,
,es!a$ar !as revealed t!at total / 0os operational ve!icles on t!e +ivisional 1fficer pool !ave
completed its useful life and declared eyond t!e economical repair and par-ed prior 2une, 3011
for pre-inspection 4 declaration of condemnation ) replacement% After t!ese circumstances, all
drivers $ere ecome inoperative ut even t!en an e#penditure of Rs% 1%/55 (*) !as een
incurred on ,ay and Allo$ances of t!ese unoccupied drivers% 0eit!er t!e case for condemnation 4
replacement of operational ve!icles !as een initiated nor !ave surplus drivers een s!ifted to
ot!er needy +ivisions 4 6nits of ,a-% ,.+ to save t!e pulic e#c!e7uer from urden of
recurring loss $!ic! is eing increased mont! y mont!% &!is resulted into infructuoius and
un8ustified e#penditure of Rs%1%/55 million $!ic! needs to e clarified4 8ustified%
Departmeta! Rep!"
A s!ort fall in t!e pay of maintenance staff came to surface and t!e competent aut!ority issued
instructions to pay t!e mont!ly salary to maintenance staff from t!e availaility of funds in ot!er
!eads% 9ence payment made accordingly%
F#rt$er %#&'t Commet(
&!e irregularity !as een admitted y t!e department and promised to re7uest t!e aut!ority to
$it!dra$n t!e services of surplus drivers%

Para No.)
SUBJECT: - LOSS OF RS. 1.*+, MILLION DUE TO NON DISPOS%L OF
CONDEMNED -E.ICLES
Rule 3: (:) () for t!e use of staff 'ar 1;<0 provides t!e follo$ing prescried life and mileage
laid do$n for condemnation of various ve!icles $!ic! is as under=-
1 >u"u-i 'ar4Van ? years 1?0,000 @*%
3 2eep4station .agon < years 300,000 @*
5 'ar 1500 '' ? years 300,000 @*
A 'ar 1?00 '' / years 3:0%000 @*
&!e audit scrutiny of t!e accounts record relating to 'entral ( ) * +ivision, ,a-% ,.+,
,es!a$ar !as revealed t!at / 0o% operational Ve!icles of various categories and *odel !ave
completed its prescried life since 1;<<,1;;1,1;;? and 3001 fi#ed on t!e asis of mileage4
numer of years used% A period of more t!an 11 to 3A years !as een elapsed ut t!e management
failed to constitute t!e condemnation committee to assess t!e correct picture of Ve!icles for
retention or replacement and recommend t!e disposal of condemned Ve!icles t!roug! pulic
auction% Instead of t!is all ve!icles !ave een par-ed in 1ffice premises 8ust to depreciating its
present reserve value and depriving t!e Government to earn t!e receipt t!roug! disposal of asset%
&!e appro#imate reserve price of t!e Ve!icles calculated on t!e asis of roug! estimation is as
under=-
1 &$o >u"u-i Van *odel 1;<3 Rs%300, 000
3 &oyota 9iace *odel 1;<5 Rs%500, 000
5 *a"da 9iace *odel 1;;5 Rs%:00, 000
A >u"u-i 2eep *odel 1;<? Rs%300, 000
: >u"u-i Van *odel 1;<? Rs%300, 000
? >u"u-i Van B *odel 1;;0 Rs%3:0, 000
G%&otal=- 1/*+,/ ,,,
&!e matter is roug!t to t!e notice for elucidation4clarification esides initiating early action for
disposal of all operational Ve!icles t!roug! pulic auction as t!e value of Ve!icles is eing
depreciated day y day $it! t!e passage of time%
Departmeta! Rep!"
(fforts $ill e made to prepare survey reports of t!e condom ve!icles and $ill e sumitted to
competent aut!ority for approval as and $!en t!e process $ill complete t!e Audit $ill e
informed%
F#rt$er %#&'t Commet(
&!e irregularity !as een admitted y t!e department y t!e department and promised to initiate
action for early disposal of off road ve!icles%
Para No.3
SUBJECT=-UN%UT.ORI0ED 1 UNJUSTIFIED 2IT..OLDIN3 OF
P%4%BLE %MOUNT OF RS. ).3)5 MILLION
&!e Finance +ivision (Cudget .ing), Government of ,a-istan vide letter 0o%F-5(30)
CR4II4;A-C-Vol-I4515 dated April 1:, 1;;/ allo$ed operation of follo$ing ,ersonal Dedger
Accounts (,DA) in ,a-% ,.+ $it! "ero alances operative from 2uly 1, 1;;/=
,DA-I Annual +evelopment ,rogramme Dapsale
,DA-II *aintenance only Dapsale
,DA-III +eposit .or-s 0on-Dapsale
,DA-IV 1t!er +eposits suc! as 'ontractorEs
>ecurities, G, Funds receipts, etc% 0on-Dapsale
&!e Audit scrutiny of t!e accounts record of 'entral ( ) * +ivision, ,a-% ,.+, ,es!a$ar
!as revealed t!at t!e claims of 13 contractors $ere approved and e#penditure $as c!arged to
t!e udgetary grant against t!e $or-ed done ut an amount of Rs%3%53A million (detail
attac!ed) !as een $it!!eld at t!e time of payment in 2une 3011 due to test c!ec- or any
ot!er reasons not recorded in t!e *C% &!e $it!!eld amount dra$n from lapsale ,DA-1 $as
transferred in ,DA- IV (non-lapsale account)% +espite t!e rules donEt permit $it!!olding of
payments after oo-ing of e#penditure and t!an transference of funds from ,DA-I to ,DA-IV%
.!ereas t!e ,DA- IV is meant for only ot!er deposits suc! as contractorEs >ecurities, G,
Funds receipts, etc%
Audit !olds t!at $it!!olding of approved payments is unaut!ori"ed and irregular $!ic!
needs to e clarified 4 8ustified%
Departmeta! Rep!"
&!e $it!!olding of amount in 2une 3011 is due to t!e follo$ing reasons%
1% 10F $it!!old for (#ecutive (ngineer test c!ec-%
3% 'ommissioning and testing%
9ence t!e amount $it!!old $ill e aut!entically transferred to ,DA-IV%
F#rt$er %#&'t Commet(
&!e department replied t!at t!e amount $as $it!!eld due to non-completion of codel formalities%
&!e reply $as not found satisfactory ecause approval of claims in t!e asence of codal
formalities is itself constituted violation of rules% .it! !olding of payment after oo-ing of
e#penditure and its transfer to ,DA-IV $as not permissile under t!e rules%
Para No.5
S#67e8t: - UN-%UT.ORISED REFUND OF PEN%LT4 %MOUNTIN3 TO
R(.,.)5, MILLION %ND 2IT..OLDIN3 OF R(. 1.*9+ MILLION
'lause 3 of standard contract agreement provides t!at t!e time allo$ed for carrying out t!e $or-
s!all e strictly oserved y t!e contractor and time eing deemed to e of t!e essence of t!e
contract on part of t!e contractor% In t!e event of t!e contractor failing to comply $it! t!is
condition !e s!all e liale to pay as compensation an amount e7ual to one percent or suc!
smaller amount as >uperintending (ngineering ($!ose decision in $riting s!all e final) may
decide on t!e estimated cost of $!ole $or- provided al$ays t!at entire amount of compensation
s!all not e#ceed ten percent of t!e estimated cost of $or- %
&!e Audit scrutiny of t!e accounts record of 'entral ( ) * +ivision, ,a-% ,.+, ,es!a$ar !as
revealed t!at a $or- construction of survey of ,a-istan uilding at ,es!a$ar (>%9% Coring of
tue $ell and installation of pumping set) $as a$arded to *4s *%G%A.A0 and sons H:AF
aove t!e 0I& cost of Rs%1,::?,<:; (Agreement cost Rs%3,5;/,:?5) %&!e letter of start $as issued
on *arc! A,300; $it! completion period of t:o mot$ only %&!e contractor failed to complete
t!e $or- $it!in stipulated as $ell as e#tended period %Dost e#tension $as granted for 1? mont!s
up to 2une 50,3011% Furt!er, audit e#amination of *%C 0umer 5/: page:? is disclosed t!at
$or- $as completed on April 3/, 3011 after 3? mont!s and penalty for delay completion of $or-
amounting to Rs%35;, /:? $as imposed and recovered from t!e final ill of contractor passed on
2une 3<, 3011% &!e passed final ill $as not paid to contractor and penalty amount of Rs%35;, /:?
as $ell as alance amount of Rs%1, ?;:,5<< $ere transferred to ,DA-IV (non lapsale) after
recording remar-s in *%C as on interim order of 'ivil 2udge Islamaad on 2une 3/, 3011 (copy
of order produced is not relevant to t!e case)%
Dater on ? applications in t!e time e#tension $ere managed and approved upto 2une 50, 3011 (:
for 10 mont!s and 1 for 1? mont!s ) and total amount of Rs%1,;5:,1AA !as een released to
contractor from ,DA-IV t!roug! !and receipt 0umer 1? ) 1/ of Feruary , 3011 $it! out
recording any reason for refund of penalty and release of $it!!eld amount% Apparently it is
dout t!at t!e $or- $as not completed p!ysically in t!e mont! of April, 3011 and fictitious
measurement $as recorded in t!e *%C, ill passed and funds $ere transferred to ,DA-IV 8ust to
avoid t!e lapsed of fund% &!is resulted into un-aut!ori"ed refund of penalty amounting to
Rs%0%35? million and $it!!olding of Rs% 1%?;: million
&!e matter needs clarification48ustification
Departmeta! Rep!"
&!e e#tension in time $as not provided 4 produced in 2une 3011 ut later on t!e same copy $as
provided and t!e penalty imposed amount $as released accordingly% After receipt of e#tension in
time to t!is office t!ere $as no reason to deposit t!e same amount% &!e (#ecuive (ngineer
'entral (4* +ivison-I Islamaad issued a circulation t!at no payment $ill e made to *4G A$an
vide 0o%'(*+-I4.-A141A33 dated 1-?-3011 ut t!e same order $as cancelled y t!e '!ief
(ngineer (0ort!) vide letter 0o%'(04C-:4*isc45<:0 dated 11-?-3011%
F#rt$er %#&'t Commet(
.it!!olding of Rs% 1,?;:,5<<4- on order of t!e '!ief (ngineer (0ort!) and t!en it release is
8ustified and covered under t!e order of competent aut!ority ut refund of penalty amounting to
Rs% 35;,/:?4- !as not een 8ustifies in reply% &!e order of competent aut!ority regard refund of
penalty amount may please e produced%
Para No.+
S#67e8t: - RUS. OF EXPENDITURE %MOUNTIN3 R(.31.393 IN T.E MONT. OF JUNE/ ),1)
Rule ;? of General Financial Rules (Vol-I) provides t!at it is contrary to t!e interest of t!e >tate
t!at money s!ould e spent !astily or in an ill-considered manner merely ecause it is availale
or t!at t!e lapse of a grant could e avoided% In t!e pulic interest, grant t!at cannot e profitaly
utili"ed s!ould e surrendered% A rus! of e#penditure particularly in t!e closing mont!s of t!e
financial year $ill ordinarily e regarded as a reac! of financial regularity%
&!e Audit scrutiny of t!e accounts record of 'entral ( ) * +ivision, ,a-% ,.+, ,es!a$ar !as
revealed t!at out of t!e total e#penditure, Rs% 51%5;5 million (i%e,5/ percent), $as incurred during
t!e mont! of 2une 3013% A revie$ of e#penditure statement indicates t!at ma8or part of releases
received during second and t!ird 7uarter remained un-utili"ed and t!e disursement $as
accelerated during t!e closing mont! of financial year 3011-3013% &!e a$ard and e#ecution of
$or-s in a very !asty manner cast serious douts on t!e aut!enticity of e#ecuted $or-s and
disursed funds%
&!e matter needs clarification48ustification
Departmeta! Rep!"
In t!is respect it is stated t!at most of t!e released $!ere received in t!e end of *ay and 2une
9ence, after receipts of funds, t!e completion of 'odal formalities ta-es time and t!is is t!e
reason t!at after fulfillment of codal formalities t!e payment is made%
F#rt$er %#&'t Commet(
&!e reply is not satisfactory ecause no documentary evidence indicating t!at t!e funds $ere
released in t!e last 7uarter of Financial year !as een produced% Financial position is t!at funds
for +evelopments >c!emes $ere released during 3
nd
) 5
rd
7uarter and remained un-utili"ed% &!e
disursement $as accelerated in 2une-13%
Para No.*
SUBJECT: EXCESS EXPENDITURE ON 2OR; C.%R3E EST%BLIS.MENT RS.
),.7<5 MILLION
According to standard formula given in eac! ,'-I of ,ro8ect, .or- c!arge staff for maintenance
of s!all e allocated at 3:F of t!e total maintenance e#penditure%
(II) As per ,ara 3%05 of 'entral ,ulic .or-s +epartment 'ode, It!e engagement of $or-
c!arged estalis!ment s!all e su8ect to t!e rules laid do$n y t!e Government% &!e $or-
c!arged staff s!all not e engaged on any $or- unless provided for in t!e estimate as a separate
su-!ead of t!e estimate for t!at $or-
&!e Audit scrutiny of t!e accounts record relating to 'entral ( ) * +ivision, ,a-% ,.+,
,es!a$ar !as revealed t!at an amount of Rs%3<%11< millions !as een allocated for maintenance
and alance grant amounting to Rs%1/%0</ million $as reserved for estalis!ment portion )
payment of utility c!arges for Government uildings% Furt!er it !as een oserved t!at an
amount of Rs%3/%A13 million incurred on ,ay ) Allo$ance of $or- c!arge staff against t!e
permissile limits of 3:F amounting to Rs%?%<:5 million% 0on oservance of standard formula of
,'-1 !as resulted into an e#tra e#penditure of Rs%30%::; million incurred on ,ay ) Allo$ances
of $or- c!arge estalis!ment%
&!e matter needs clarification48ustification%
Departmeta! Rep!"
&!e Finance +ivision release t!e funds to t!e +irector General ,a-% ,.+ and t!en t!e +irector
General ,a-% ,.+ allocate t!e same to t!e field statation $it!out any formalities% &!e CF1 ,a-%
,.+ !as issued a circular vide 0o%/3:4A5/-C (.)43011-13 for maintenance >taff +ated 3;-A-
3013 t!at allocation for $or- y 'ontract, special repairs and materials may e utili"ed to$ards
t!e >alaries ,a-% ,.+ $or- '!arge >taff%
F#rt$er %#&'t Commet(
&!e reply is not satisfactory ecause of total udget of maintenance grant $as re-appropriated
and paid to $or- c!arge staff as pay and allo$ances in violation of ,'-I formula 4 rules%
Para No.7
SUBJECT:- MIS-PROCUREMENT IN %2%RD OF 2OR;S %MOUNTIN3 TO
RS.1*.3*) MILLION
Rule A ) 30 of ,ulic ,rocurement Rules, 300A provide t!at procuring agencies, $!ile engaging
in procurements, s!all ensure t!at t!e procurements are conducted in a fair and transparent
manner, t!e o8ect of procurement rings value for money to t!e agency and t!e procurement
process is efficient and economical and t!e ,rocuring agencies s!all use open competitive
idding as principal met!od of procurement for t!e procurement of goods, services and $or-s%
+uring t!e Audit scrutiny of t!e accounts record relating to 'entral ( ) * +ivision, ,a-% ,.+,
,es!a$ar !as revealed t!at A3 0os% contract for repair ) maintenance of (lectrical4 Gas
installation amounting to Rs%1?%5?3 million (detail attac!ed) $ere a$arded during financial year
3011-3013% 3/ contracts amounting to Rs%;%5:3 out of A3 (i%e%?A F contract $ise ) :/F amount
$ise) $ere a$arded to a selected contractor *4> >!a! &raders% Audit !olds t!at t!e entire
idding process $as manipulated to ensure t!e a$ard of contracts to selected4favorite individual
and undermined o8ective of prudent utili"ation of pulic money t!roug! transparent and
adoption of open competitive idding process to ring t!e value for money%
&!e matter needs clarification48ustification
Departmeta! Rep!"
6nder t!e Rules t!is office cannot ound any 'ontractor to participate in tendering process of
$or-s% &!e $or-s $ere a$arded after fulfilling all codal formalities re7uired for calling tenders%
F#rt$er %#&'t Commet(
&!e department replied t!at $or-s $ere a$arded after fulfilling all codel formalities% &!e reply
$as not satisfactory ecause ?AF of total $or-s $ere accorded to a selected contractor and under
mind t!e open competitive idding process to ring t!e value for money%
Para No.<
SUBJECT:- IMPOSITION OF PEN%LT4 %MOUNIN3 TO R(. ,.3)9 MILLION
DUE TO DEL%4 IN REMITTENCE OF INCOME T%X.
Rule 3? of General Financial Rules (Volume-I) provides t!at, it is t!e duty of t!e +epartmental
controlling officers to see t!at all sums due to government are regularly and promptly assessed,
reali"ed and duly credited in t!e ,ulic Account%
+uring t!e Audit scrutiny of t!e accounts record of 'entral ( ) * +ivision, ,a-% ,.+,
,es!a$ar !as revealed t!at an amount of Rs%53;,A;: on account of Income &a# H? F $as
deducted at source from t!e payment of $or- done of < contractors (detail attac!ed ) in mont! of
2une ,3010% *oney reali"ed s!ould e remitted to Income &a# aut!ority for credit to pulic
e#c!e7uer as soon as possile ut efore t!e end of mont!% Instead of remittance, t!e amount $as
transferred to ,DA-IV (non lapsale) and no$ t!e c!e7ue !as een sumitted to Income &a#
aut!ority in t!e mont! 2une, 3013 after lapsed of t$o financial years%
Audit !olds t!at amount reali"ed y t!e department $as -ept eyond t!e Federal 'onsolidated
Fund for more t!an t$o years and penalty for non payment of &a# H 100 F i%e% Rs%0%53; million
is re7uired to e imposed under section 1<5(d) of Income &a# ordinance, 3001 esides ta-ing
action against person (s) responsile for t!is la#ity%
&!e matter needs clarification48ustification
Departmeta! Rep!"
&!e c!e7ues of all recoveries from ,DA-I, ,DA-II and ,DA-III to ,DA-IV in 2une 3010 $as
lapsed y t!e treasury office ,es!a$ar% &!e 'ontractors ot!er amount $as also lapsed y t!e &%1
,es!a$ar in 2une 3010% &!e contractors approac!ed to t!e .afa7i *o!tasi (omudsman)Es
,es!a$ar in 3013% &!e said 'ourt issued order for revalidation of t!eir amounts%
F#rt$er %#&'t Commet(
&!e reply is not tenale ecause t!e person fails to pay an amount of &a# collected or deducted as
re7uired under section 1?0 on or efore t!e due date s!all e liale for Jdefault surc!argeK at a
rate e7ual to J@IC1RK plus 5F per 7uarter amount unpaid computed for period commencing on
t!e date t!e amount $as re7uired to e collected (section 30: (5) of Income &a# 1rdinance
3001)% An amount of Rs% 11/,1154- is re7uired to e recovered from defaulting person%
Para No.9
SUBJECT:- UN%UT.ORI0ED RETENTION OF 3O-ERNMENT S%-IN3
%MOUNTIN3 TO RS. ,.<59 =M> BE4OND T.E PUBLIC TRE%SUR4.
,ara-;: of GFR Vol-1 provides t!at all anticipated saving s!ould e surrendered to government
immediately t!ey are foreseen $it!out $aiting till t!e end of t!e yearL unless t!ey are re7uire
meeting e#cess under ot!er unit or units% 0o saving s!ould e !eld in reserve for possile future
e#cesses%
ii) Rule-3;0 of Federal &reasury Rules provides t!at no money s!all e dra$n from treasury
unless it is re7uired for immediate disursement% It is not permissile to dra$ money from
treasury in anticipation of demand%
&!e Audit scrutiny of t!e accounts record of 'entral ( ) * +ivision, ,a-% ,.+, ,es!a$ar !as
revealed t!at unspent alance amounting to Rs%310,5A3 ) Rs% ?5<,5:1 on account of sc!emes of
@!us!all ,a-istan ,rogram (@,,-I) e#ecuting during Financial Mear 3003-3005 ) 300:-300?
respectively $ere retained in ,DA-IV (non-lapsale) since 2une, 3005 ) 300?% &!e unspent
alance4saving !ave no$ een remitted into pulic treasury in Feruary, 5, 3013 ) April 3/,
3011 after lapsed of a period of ? to ; financial years% &!is state of affairs indicates t!at t!e
unspent alance $ere not re7uired for immediate disursement even t!en t!e amount $as -ept
eyond t!e pulic treasury more t!en ? to ; years $it!out any 8ustification% &!is resulted into
unaut!ori"ed retention of Government money outside t!e pulic e#c!e7uer%
&!e matter needs clarification48ustification%
Departmeta! Rep!"
&!e savings in t!e sc!emes of ,., ) @,,-I $ere intimated to +irector Cudget ) Accounts ,a-%
,.+ Islamaad ) $!en t!e instruction in t!is regard received from t!e +CA vide letter
0o%+CA4R)'4,.,-I43010-11 dated 3<-;-3010, t!e same $ere remitted4transfer t!roug! c!allan
to treasury office ,es!a$ar%
F#rt$er %#&'t Commet(
Replies are not satisfactory ecause t!e +ivision underta-ing t!e $or- $as responsile t!at t!e
estimate and appropriation for t!e $or- as communicated 4 accepted are not e#ceeded $it!out
furt!er aut!ority and if any savings are anticipated, t!ey are notified and surrendered in time%
Retention of funds ?-; years eyond t!e ,ulic &reasury needs to e 8ustified%
Para No.1,
SUBJECT:- LOSS OF RS. 7,)771- DUE TO DEL%4ED P%4MENT OF
ELECTRICIT4 BILLS
Rule 10 of General Financial Rules (Vol-I), provides t!at t!e e#penditure s!ould not e prima
facie more t!an t!e occasion demands% 0o aut!ority s!ould e#ercise its po$ers of sanctioning
e#penditure to pass an order $!ic! $ill e directly or indirectly to its o$n advantage% ,ulic
moneys s!ould not e utili"ed for t!e enefit of a particular person or section of t!e community%
+uring audit scrutiny of accounts record of 'entral ( ) * +ivision it !as oserved t!at
(lectricity ills of Government o$ned uilding are eing issued in every mont! ut all
outstanding ills $ere paid in t!e last 7uarter of t!e financial year $it! surc!arge payment%
Failure to pay of ills $it!in due dates !as resulted into loss of Rs% /0,3//% (+etail attac!ed)
&!e matter needs clarification48ustification%
Departmeta! Rep!"
&!e electricity ills $ere not paid $it!in due date due to t!e reason of non release of funds in
time% As and $!en funds $ere received payment $ere made $it!out any loss of time% &!e
concern aut!ority does not $rite off t!e surc!arge $!atever t!e consumer may e%
F#rt$er %#&'t Commet(
&!e irregularity !as een admitted y t!e department and condoned from competent aut!ority%
%NNEXURE OF P%R% LOSS OF RS. 7,)771- DUE TO DEL%4ED
P%4MENT OF ELECTRICIT4 BILLS
S. NO C#(tomer Name
C#rret
B'!!
S#r8$ar?e B'!! Pa'&
1 >ec% Finance +eptt% <1<?3 5?A <333?
3 Asst% Reg% >up% 'ourt 3<<?5; 35:; 3;0;;<
5 ()* ,a-% ,.+ 3/10/< 3333 3/5500
A 9aa >afi 1<<<;A ::1/ 1;AA11
: 'C( '' 3<3A?3 ?/:3 3<;31A
? N(0 ' ()* ,a-% ,.+ <A/5/1 15550 <?0/01
/ Asst% Reg% >up% 'ourt 3:/3:A 55<5 3?0?5/
< >ec% Finance +eptt% 3:<;A A?: 3?5:;
; Asst% Reg% >up% 'ourt ;0A0A 1/1< ;3133
10 Reg% >up% 'ourt 3?11; 3?13 3</51
11 Reg% >up% 'ourt 10?0;3 53:5 10;5A:
13 Asst% Reg% >up% 'ourt ?5;A? :0/3 ?;01<
15 Asst% Reg% >up% 'ourt 5A;:/ 30?5 5/030
1A N(0 ' ()* ,a-% ,.+ <5/A A0: <//;
1: N(0 .4,ump ,a-% ,.+ 3;?A53 A35/ 500??;
1? Asst% N(0 (* ,.+ 3;3:A: 13:3 3;5/;/
1/ N(0 ' ()* ,a-% ,.+ 11//A13 :?33 11<505A
1< N(0 ' ()* ,a-% ,.+ A35A<? :0<< A3<:/A
1; N(0 ' ()* ,a-% ,.+ <1505 103< <3551
30 ,ump Room 'G( >+1 5;300A 5:5: 5;::5;
&1&AD :35?:3< /03// :50?<0:
Para No.11
SUBJECT:- UNJUSTIFIED EXPENDITURE ON ELECTRIC C.%R3ES OF
RE%SIDENTI%L COLON4 1 FEDER%L LOD3ES OF RS. ).<+9=M>.
According to fundamental rule A: ) A:-A(VI), payment of utility ills of residential colony is t!e
responsiility of occupant and not t!e Govt%4 ,a-% ,.+%
&!e audit scrutiny of accounts record of 'entral ( ) * +ivision, ,a-% ,.+, ,es!a$ar, it !as
een oserved t!at an e#penditure of Rs% 10/5,<;; !as een incurred on payment of electric
c!arges of 30os pumps installed for distriution of $ater supply at 'entral Government
(mployees 'olony, 9asan G!ari, ,es!a$ar ut no recovery of $ater c!arges !as een s!o$n
against t!e Re@e#e $ea& of t!e +ivision to 8ustify t!e e#penditure ecause t!e payment of
utility ill of $ater c!arges $as t!e responsiility of occupants4allottees of Govt%
accommodation% >imilarly an e#penditure of Rs% 1/,<A,<11 !as also een incurred for t!e
payment of electricity, gas c!arges for Federal lodge at ,es!a$ar ut no record of room rent
recovery from allottees 4 occupants is availale to 8ustify t!e e#penditure incurred y t!e
+ivision% &!is resulted into un8ustified e#penditure of Rs% 3%<:; (*)%
&!e matter needs clarification48ustification%
Departmeta! Rep!"
&!e recovery in respect of $ater c!arges from t!e allottees pertain to civil division as suc! t!e
distriution of $ater supply in t!e residential colonies is eing dealt y t!em% &!is office !as to
uplift t!e $ater to over!ead tan- and furt!er it distriution is t!e responsiility of t!e civil
division to provide t!e drin-ing $ater to allot tees and to collect t!e $ater c!arges under t!e
revenue !ead% &!e collection of room rents etc% is also t!eir 8o%
F#rt$er %#&'t Commet(
Reply is not satisfactory as e#penditure is eing incurred y 'entral (4*
+ivision ut t!ey $ere una$are aout t!e receipt of $ater c!arges and room rent of Federal
lodges collected y ot!er sister +ivision% &!e detail of receipt may e otained and produced to
Audit for verification%
Para No.1)
SUBJECT:- UNJUSTIFIED BUD3ET%R4 PRO-ISION %MOUNTIN3 TO RS.7.)59=M>
Rule /A of GFR (Vol-I) provides t!at udget proposals if any, involving fres! c!arges s!ould e
sumitted y !eads of department and ot!er estimating aut!orities to t!e Administrative +ivision
upto 1:
t!
1ctoer, eac! year and Rule <1 of GFR (Vol-I) provides t!at for purposes of economic
classification of t!e Federal GovernmentEs udget, t!e provision of contingent c!arges and ot!er
e#penditure included under t!e primary unit I1t!er '!argesE $ill e ro-en do$n into t!e under
noted detailed !eads, $!erever applicale=-
(!) (lectricity, Gas and .ater '!arges%
&!e audit scrutiny of accounts record of 'entral ( ) * +ivision, ,es!a$ar, it !as een oserved
t!at t!e (#ecutive (ngineer is assigned t!e additional duty for ma-ing payment of utility ills
((lectricity, Gas, .ater '!arges) of all Govt% o$ned office uilding, Federal Dodge and $ater
pumping of residential colony at ,es!a$ar% All utility ills are eing for$arded to 'entral ( ) *
+ivision, ,es!a$ar $it!out verification y t!e users% &!e centrali"ed system of udgetary
allocation is creating prolems for payment in time due to non release of funds and ultimately
ills are eing paid $it! surc!arge amount% Audit !olds t!at it is t!e responsiility of concerned
department to get t!e udgetary allocation direct from Finance +ivision under !ead Operat'?
EApe(e( t!roug! t!eir Administrative +ivision along$it! (stalis!ment Cudget to manage t!e
payment of t!eir o$n utility ills as t!ere is no tec!nicality involved for t!is payment% +etail of
payment is as under=-
Fi#ed '!arges (General) Rs% A,0<0,000
Fi#ed '!arges (2udges) Rs% 3,;?<,;;;
Fi#ed '!arges (Federal >!riat 'ourt) Rs% 1;;,/05
Tota!:- R(. 7/)5</7,)
&!e matter needs clarification48ustification%
Departmeta! Rep!"
&!e suggestion made y t!e Audit is appreciale !ence t!e matter may please e roug!t to t!e
notice of !ig!-ups of t!e +epartment%
F#rt$er %#&'t Commet(
,a- ,.+ is responsile for construction, up -eep and maintenance of Government uildings and
ot!er $or-s% &!e payment of utility ill s!ould e included in non development grant of control
department under !ead J1perating (#pensesK to avoid t!e delay in payment of utility ill of
>upreme 'ourt Cuildings, ,assport 1ffices and Federal >!ariat 'ourt etc%
Para No.13
SUBJECT:- UN%UT.ORISED EXPENDITURE OF RS. ).,*, =M>
According to Item :1 () (ii) of Anne#ure-I to Revised >ystem of Financial 'ontrol and
Cudgeting, funds may not e appropriated or re-appropriated from to or $it!in t!e I(mployees
Related (#pensesE from operating e#penses, communication, telep!one ) trun- calls, tele#, tele-
printer ) Fa#, electronic communication, utilities, gas, $ater, electricity, and occupancy cost%
&!e audit scrutiny of accounts record of 'entral ( ) * +ivision, ,es!a$ar, t!at udget
allocation under t!e !eads material, $or- y contract, special repair and utility !ave een re-
appropriated for utili"ation to$ards salary of $or- c!arge 4 maintenance staff for t!e last 7uarter
of financial year 3013% (vidently t! e#ess e#penditure !as een met from t!e saving or
postponement of e#penditure under ot!er !ead of accounts of t!e grant% &!is resulted in
unaut!ori"ed e#penditure of Rs% 3%0?1 (*)% &!is needs to e clarified 4 8ustified%
>%0o
+escription of >u-
9ead
Cudget Allocation (#penditure
Amount Re-
Appreciated
1
1perating (#panses
(General 6tility)
Rs% :,AA0,000 Rs% A,0<0,000 Rs% 1,5?0,000
3
*ac!inery )
(7uipment
Rs% 15/,000 0ID Rs%15/,000
5
R ) * of 1ffice
Cuilding (A-151)
Rs%300,000 Rs% ;/,/35 Rs% 103,3//
A
R ) * Cuilding )
>tructure (A-155)
Rs% ::5,000 Rs% ;1,500 Rs% A?1,/00
Tota! R(. )/,*,/977
Departmeta! Rep!"
A s!ort fall in t!e pay of maintenance staff came to surface and t!e competent aut!ority issued
instructions to pay t!e mont!ly salary to maintenance staff from t!e availaility of funds in ot!er
!eads% 9ence payment made accordingly%
F#rt$er %#&'t Commet(
&!e irregularity !as een admitted y t!e department and may e regulari"ed from competent
aut!ority under intimation to audit%