Академический Документы
Профессиональный Документы
Культура Документы
Session 2014-2016
Supervised by
MR. AURANGZEB
LECTURER
Submitted By
KALEEM ULLAH
M.COM 2 YEAR
INTERNSHIP REPORT ON
APPROVAL SHEET
INTERNSHIP REPORT ON
________________________
Name:
Mr. Aurangzeb
_______
Designation:
Lecturer
______
Organization:
External Examiner:
Signature:
_____________________________
Name:
Designation:
Organization:
Date:
_____/______/________
Dedication
I dedicate this humble effort to my parents,
my teachers and specially to my younger
brother Amir Afaq Umarzai who always pray
for me, and support me spiritually in every
situation and encourage me to achieve this
first step of success.
ACKNOWLEDGMENT
Innumerable thanks to Almighty ALLAH the gracious, the most merciful and
beneficiary who gave me strength to complete this task successfully.
Then I am thankful to the department of commerce which provide me such a
great opportunity to practice my gain knowledge also gain some new ideas.
I would like to express my deep gratitude to the TMA (Town Municipal
Administration, Town 4 Peshawar) to provide me such a good platform for
learning and grooming.
I am also thankful to Mr. Waheed-Ur-Rehman (TMO), Mr. Ghulam Hussain
(Account Asst.), Mr. Asad (Clerk) and to all other staff of TMA for help me and
provide me such good information.
More ever I would like to thanks Mr. Aurangzaib Khan for supervising me and
provide necessary guideline to complete this report.
I feel great pride and pleasure on the accomplishment of this report.
KALEEM ULLAH
M.COM (2 YEAR)
SESSION 2014-2016
EXECUTIVE SUMMARY
This report is aim at studying and analyzing the TMA Town IV, Peshawar. This
report is based on eight weeks study, research and practical work in TMA. This
report provides information about the Town Municipal Administration (TMA),
that what they are actually done what are their works and duties and what
responsibility imposes on them from local government Khyber Pakhtunkhwa.
The methodology used in report is based on two types of data. One is primary
data consisting of discussion with TMO and other personnel of TMA. The other
type of data is secondary data consisting of annual reports, relevant books &
journals and internet.
This report gives brief introduction about the TMA and their Mission and
vision. The SWOT analysis of the TMA were also discuss over here and some
recommendation which give parallel way to institution such that, there must be
experienced and relevant staff available to provide services. In this competition
era the system must be computerized and updated by latest technology. Training
must be conduct for the existing staff to motivate them and informed them about
the rivalry position and their steps. The customer satisfaction is necessary in any
institution if its acheive its goal & objectives. The staff attitude and the
sustaining of friendly environment for their surrounder is the first priorities of
any institution and their employees.
S.No
ACRONYMS
ABBREVATIONS
1.
L.G
Local government
2.
3.
NRB
4.
A.D
Assistant Director
5.
PUGF
6.
NON-PUGF
7.
L.C.B
8.
T.M.A
9.
WSSP
10.
T.M.O
11.
T.O (F)
12.
T.O (R)
13.
T.O (I & S)
14.
ECR
LIST OF ACRONYMS
7
Preface
Dedication
Acknowledgement
Executive summary
I
II
III
IV
TABLE OF CONTENTS
CHAPTER 1: INTRODUCTION
1.1
1.2
1.3
1.4
1.5
1.6
1
1
2
2
2
3
Introduction
Background Of Study
Purpose Of Study
Scope Of Study
Research Methodology
Limitations
Vision
Mission Statement
Mode/Categories Of Staff
NON-PUGF
PUGF
Services Provided By TMA
Source Of Income
Sources Of Expenditures
Developmental Expenses
Contingency Charges
7
7
7
7
7
8
10
11
11
11
Account Section
Cash Book
Ledger Book
Establishment Check Register
Audit Section
Salary
9
12
13
13
13
14
14
3.2.2
3.2.3
14
15
Pension
Bill Of All Types
CHAPTER 4: ANALYSIS
4.1
4.1.1
4.1.2
4.1.3
4.2
4.2.1
4.2.2
4.2.3
4.3
4.3.1
4.3.2
4.3.3
4.4
4.4.1
4.4.2
4.4.3
Strength
Staff Relation
Profitability
Secured Branch
Weakness
Limited Number Of Staff
Work Burden
Lack Of Training
Opportunity
Thumb Impression
New Technologies
New Developmental Programs
Threats
Reducing Of Business Activities
Political Issues
Turn Out
16
16
16
16
17
17
17
17
18
18
18
18
19
19
19
19
Conclusion
Recommendation
Availability Of Required Staff
Computerized Staff
Training Facilities
Friendly Environment
Professional Attitude
Customer Satisfaction
Bibliography
10
20
20
21
21
21
21
22
22
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Chapter # 1
INTRODUCTION
1.1 INTRODUCTION
TMA is one of the most leading and developing services provider institute. It works
under the L.C.B which is controlled by Local Government Election & Rural
Development Department, Khyber Pakhtunkhwa. It works as agent for the LCB and LG.
This system is introduced for the first time by General Zia-ul-Haque in 1979 by the
name of Local Government and Province is dividing into district and tehsil and more sub
categories. Due to this system every individual has to be facilities to solve his problem at
local level and easily discussed their problem with higher authorities of the local
government.
Most of the developmental institutes are moving towards success and TMA is the
leading institution among them. Its providing sanitation facilities to their territorial
jurisdiction. There are selected premises which are authorized and under the control of
TMA and they are responsible for development and sanitation facilities in their
jurisdiction. It works as agent for the LG.
I start my internship in the TMA Town 4, Peshawar where i learned more and practically
apply those things which i study in books during my educational period. After some
practical work in this institution i am able to write the report on the TMA Town 4,
Peshawar.
11
At this I also evaluate and analyze the performance of the TMA and shown its strength,
weakness, threats, and opportunities and problem which are faced to them and also a
recommendation about them and gain more information about this branch of local
government.
1.3 PURPOSE OF STUDY
Doing internship and preparing report is to observe, analyze, and collect relevant data
about an organization and important step is to apply yours abilities and skills during
study and preparing report. I am capable to implement and efficiently utilize that
theoretical study to practical life and gain experience. Also it enhances communication
skills. Shortly by this purpose my knowledge and skills can increase and collect relevant
data and information about Town municipal administration and to prepare report more
completely, precisely, and more effectively. The ultimate goal of doing all this purpose is
to prepare myself for job and do better in my real life work.
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1.6 LIMITATIONS
For the completion of this report and internship in better way I tried my best but
everywhere when there is any organization there must be some problem which are face
to person in getting information or other services. Thats why I also faced some serious
problems, such as time duration, because eight weeks are not sufficient time to
understand the whole system and process of organization. Another main problem is
scarcity of written material and the element of secrecy, due to which I doesnt access to
all areas. Lastly every staff member are so busy in there official works due to which they
didnt give mush time to internee. But still I struggle hard and the staff is so cooperative
in that short time and his burden they give me a lot of time.
For further and deep analyzing I study the old report and Local Government Act, 2013
about TMA to complete this internship report.
Chapter # 2
status in society. There are a channel and pool between the local government and there under
working organization. All the authorities are assigned to a secretary known by the name of
secretary Local Government.
According to above devolution plan 2000 the structure for division of the authorities from
higher to lower tiers are as follow,
Federal
Governmen
t
devolutio
n from
Fedration
to
Province
Provincial
Governmen
t
District
Tehsil
Municipal
Administrati
ve
Union
Council
Administrati
ve
14
At fourth stage the devolution and authorities are transferred and forwarded from Tehsil to
Union Council Administration.
As we are concerns with the TMA so we focused on local government that LG ruled over the
LGE & RDD. To whom also some powers and functions are delegated.
LGE & RDD (Local Government Election & Rural Department) are the main head for all the
organization which are control by LG secretary.
On the other side the LGE & RDD are ruled over the three main parts,
LCB (Local Council Board)
AD (Assistant Director)
WSSP Urban Areas (Water Supply & Sanitation Program).
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ASSITANT DIRECTOR
All the union councils in KPK are work under the control of the assistant director every
problem are forward to him for final decision and rules are implemented and strategized by
the Assistant director for the union council and take any risk on his own behalf.
2.1 VISION
The vision for implementation this system is that to transfer political, administration, and
fiscal powers from the government to lower tiers. In order to bring governments closer to
common citizens from greater accountability and better understanding of the needs and
preferences of peoples.
16
2.3.1 NON-PUGF
NON-PUGF stands for Non Provincial unified group of functionaries in this the
ranking/grading/cadre is start from BPS-1 up to BPS-17.
This is under the supervision of TMAs. All the posting and other issuing of the NON-PUGF
staff are discussed and solved inside in TMA. And the responsible and focal person are the
TMO of that TMA.
2.3.2 PUGF
PUGF stands for Provincial unified group of functionaries in this category the cadre are
start from BPS-11 up to BPS-19.
This category of staff are directly concerned and controlled by the Local Council Board
(LCB). All his issues are and other matters were solved by and under the control of the
secretary Local Council Board. .
It consists of three cadres which are discuss as under,
17
Cadres
Initial BPS
Administration Cadre
Engineering Cadre
Accountants Cadre
Up to BPS
11
11
19
18
11
18
19
These two heads are further divided & expanded up to 52 sub-heads in which all the expenses
are correctly located on the incurring of that event.
20
Chapter # 3
3.1.
ACCOUNTS SECTION
The accounts Section of the Town Municipal Administration is works under the control of
Town Officer (Finance), who is responsible for matters of Accounts Section. The money
order are forwarded by the senior accountant and clerical staff to the ATO (F), which are
further marked and forward to the TO (F), and after allowing them these are forward to TMO
for final sign and closing. After the supervision of the TMO the cheque is drawn and send to
bank for cash.
As in my period of time in Accounts Section I work under the supervision of the Assistant
Accountant Mr. Ghulam Farooq who helps me out and I learned more and more due to his
humble efforts. I handled three books of account in that department. These books are as
under,
Cash Book,
Ledger book (known by classified),
ECR (Establishment check register).
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Income
Expenditure.
On the left side of the cash book all the income are recorded chronologically in order on the
daily bases with its complete information such as; date, cheque Number, bank name etc.
And on the right side of the cash book all the expenditure are recorded with its complete
description. All these expenditure are passed from long process such as a requested
application has been forwarded in upward direction (Bottom-up) for approval of the TMO,
and its came back to clerical staff in the downward direction (top to bottom) to drawn a
crossed cheque for these expenditures which are then sent to its concerned banks.
After the complete recording of the income and expenditure it will closed at the end of the
every month, these are reconciled and the final balanced amount (closing amount) of the
current month are transferred to next month as opening amount for further proceed.
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assigned for the every single employee of the TMA Town IV in which all the above
allowances and his other monetary facilities are recorded which are given to him.
This book is update with change in the roles of the local government or the announcement of
new budget for next year. With the help of this ECR the service book of every employee is
maintained and his salary packages are drawn every month.
3.2.
AUDIT SECTION
I also worked in audit section of TMA Town-IV under the supervision of Mr. Aurangzeb khan
Assistant Audit Officer, from whom I learned much knowledge about the audit rules and
regulation and other ways/clauses of conducting audit.
As we know that word Audit is derived from Latin word audire which means to hear the
accounting entries. As in audit section of the TMA Town-IV there are most frequently worked
which are mostly entered and passed under the supervision of this audit section are as follow,
Salary,
Pension,
Bills of all types.
3.2.1. SALARY
To every employee of TMA Town-IV theres a remuneration has been given and for these
remuneration at the end of every month a list of employees (With which a full detail of
salary such as Basic Pay, Adhoc Allowance, House Rent, Medical Allowance, Charcoal
allowance etc. are enclosed) are send for audit from account section to audit section. These
salaries with full detail are checked by auditor with the Establishment Check Register which
are maintain and updated according to changes and amendments in the central rules and
regulation. After tally these current salary with ECR records it would passed and auditor
should signed it for further and final process which is drawing of cheque and claims to
treasure of Local Government.
3.2.2. PENSION
The most beneficial facilities to Government employees are pension which is given to retired
employees in mode of cash at the end of every month. Theres some employees who are
retired from TMA Town-IV to whom pension are given on monthly basis by the Local
Government.
23
The lists of retired employees are received from pension section. These lists consist of basic
pay and medical allowance of the retired employees. These lists are checked & tally with the
ECR of pension section. If there no mistake it would initialize & send back to pension section
to pass the check for cash to treasure of Local Government.
3.2.3. BILLS
When theres any expenditure incurred or any others developmental work done so for
payment & receipt there is a systematic process from which a claim for cash has
chronologically passed.
As in TMA Town-IV when there any claim for cash so in written form of requisition which
are passed by account section and further it has been entered to audit section for final
checked. So in audit section the claim is check with it full detail, Such as if there any
expenditure incurred bills against which payment is required so the voucher must be checked,
or if its developmental worked bill so the engineering passed worked sheet must be checked
on which the detail of completed work are given.
After completion of these entire requirements the requisition for cash has accepted and initial
sign are countered by the auditor.
As their some responsibilities which are imposed on the auditor such as,
Tick the every checked figure or other checked details or entry.
If there any doubt, called for detail with full description and its documentation.
If there any serious problem detected & the received documentation is rejected so
write full clause and rules of audit with its complete bibliography.
After checking everything and theres no fraud detected so countered passed stamp
and write the checked figure, short detail and also counter initial sign by the auditor.
At the end the auditor write way of doing of his work that what he do & theres no
fraud and errors in this file on the note sheet & will attached at the end of file.
Chapter # 4
ANALYSIS
24
For analysis a word SWOT is used which are Acronyms of Strength, weakness, opportunities,
and threats. Which means a careful and broadly evaluation of the internal strengths and
weaknesses of the organization and also the outdoor and external opportunities and threats,
which give benefits to them and those threats which are stands against his success.
There are some SWOT analyses of the TMA Town-IV which are as under,
4.1. STRENGTH
There are some things which are considered as the strength of the TMA Town IV which really
shows this organization much better from other organization of the Local Government such
as,
4.1.2. PROFITABLITY
The TMA Town-IV is profitable tier of the Local Government among the other TMAs.
Because of the better usage of their resources they generate huge amount of profit. As most of
the times I judged in period of my internship that TMA Town-IV helps other TMAs in the
payment of salaries to their staff, Because of the short coming of their incomes.
4.2. WEAKNESS
Theres also some weakness of the TMA Town-IV which stands against the success of this
organization such as,
25
4.3. OPPORTUNITY
There are some ways and opportunity due to which TMA can become one of the success tier
of Local Government amongst their rivalry, which are as follow,
26
4.4. THREATS
27
Threats are the outside/external issues and problems which stand against the success of any
organization.
Chapter # 5
28
The overall performance has been raised which can be observe from above analysis in the
light of this on the LG & TMAs. I have seen that the TMAs also play a vital role in
generating a fund as well as manage these funds in many sectors. It distributes and expends
huge part of the fund in the developmental works. If there any short coming in anyone branch
all over the KPK the other can ready to help him out. It is the duty and responsibilities of the
Finance department to manage all the funds generated thats why its also known as backbone
of the TMAs.
According to developmental work and collection & generation of fund the TMA is leading
institute in local level for the local government. Because its works in many sector such as
collection fund from development works, property tax, income tax, collection from stands &
cattle fairs etc. It provides best loans to their staff on every level. Its provide best services to
their customers and it is divide in four parts in district Peshawar.
However there are threats for every organization and threats faced to TMA are due to the
overall recessionary economic condition and as growing competitions as more & more with
in the other TMAs. its competitor are working full enthusiasm to develop its organization
more as compare to other and provide best services to become success in this competition era.
5.2. RECOMMENDATION
In this section few recommendation are given for the solution of these problem which are
faced to TMA. By following these recommendations Im fully confident that TMAs which
have very good reputation in the country and goodwill of the local government will become
more competent, efficient, profitable institute than other institution. These recommendations
are as under:
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information to the customer so that there were no waste of time of customer as well as the
employees also completes their works without any distribution.
official work such as telephonic, fuel, electricity, all these are fringe benefits for TMA. There
must strictly check out on every single activity of cost. The staff of the TMA should be
punctual and follow the office timing strictly and work with honesty.
As in the offices most of the staff is coming late to office and the customer are waiting for an
hours for their arrival. This is complete waste of time and in this competitive era wastage of
time is not tolerable so there is the duty of staff that they should be loyal to their duties.
BIBLIOGRAPHY
1. Tehsil Municipal Administration Budget Rules 2016 Government of
Khyber Pakhtunkhwa Local Government Elections and Rural
Development Department.
31
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