YEAR WISE COMPLIANCE REPORT OF AUDIT PARAS/AUDIT COMMENTS

2010-2011
Sr. No Para No. Office with Subject Status/Position
This office has approached
almost all offices to get the
record of NAB
Payment of interest on late payment recommendations and action
1 5.30 With Railway
to contractor - Rs. 3.465 million taken by railway administration
but no record found. Matter is at
the disposal of Audit Office for
settlement. Response awaited.
Un-cashed cheques causing Several reminders issued to
2 6.2 With Railway overstatement of expenditure SAO/Books office, response
awaited.
Several reminders issued to
Outstanding balance regarding SAO/Books office, response
3 6.4 With Railway advance for local purchase - Rs. awaited. Several reminders
14.065 million issued to SAO/Books office,
response awaited.
4 1.1 to 1.2.3 With Railway
Documentary evidence sent to
Loss due to fraudulent payments
5 2.8 With Audit Audit. Para recommended for
Rs. 0.235 million
settlement
2009-2010
With Non-reporting of losses to statutory Concerned offices already
6 1.15
executive audit submitted their replies
An amount of Rs. 76.063 million
has been settled/cleared upto
With Non-finalization of accounts notes January, 2015. Further progress
7 3.23
executive valuing Rs 477.00 million will be intimated on receipt of
proper replies from the
concerned executive authorities.
2013-2014
Loss due to non-recovery on account
Updated position of recovery
8 2.4.2 With Railway of fraud/irregularities Rs. 10.491
intimated to CIA
million
It is intimated that an amount of
Rs. 26.680 Million out of Rs.
209.791 million have been
recovered/adjusted (copy
enclosed) and balance for Rs.
183.111 Million is still
outstanding as per this office
Audit Para No.2.4.49 RAR/2013-14 record. Moreover, some firms
FA&CAO/PR (dp#6009) regarding are non commissionable and
9 2.4.9 With Railway
recoverable against various firms some have left business with
Rs.209.791 million Pakistan Railways. Hence CCP
office has been requested to
direct the concerned firms to
deposit required amounts in CCT
office. In case of non-
compliance the amount may be
recovered from firms Bank
Guarantee/Security money etc.
A.C # 2.1, 2.2,
10 With Railway
2.2.2, 2.2.1
A.C # 1.1.1,
11 1.1.2, With Audit
1.1.3,1.1.4,1.1.5
2005-2006
B(1), 1.1, 1.2,
1.3, 2.1, 2.2,
2.3, 2.4(i), (ii),
12 (iii), 2.5(i), With Audit
2.5(ii), (iii), 2.7,
2.8(i)(ii), 2.9 ii,
(iii)
Non-recovery of Rs.1.894 million on
documentary evidence has been
13 6.2 With Railway account of loan and advances and
sent to Audit Officer/PAC
utility bills.
2008-2009
Grant No. 101
14 and 177, AC
IV, V & F.S I
 2011-2012
Concerned offices already
Loss of potential earnings due to
submitted their replies and
15 2.4.4 unnecessary detention of wagons en
recommended Para for
route Rs. 57.377 million
settlement
Concerned offices already
Loss to public exchequer due to non-
submitted their replies and
16 2.4.17 recovery of sales tax -Rs. 6.466
recommended Para for
million
settlement
Item wise remarks are under:-

Pension payments have regularly

been made to the pensioners on
dates allocated to them by
concerned NBP units. Matter
with regards to providing shelter
and seating arrangement have
been resolved with bank
authorities and the same have
now been provided at various
branches.

The staff deputed with pension

disbursement has been reduced
and shifted to the areas where
required, However the necessary
staff required to deal with the
receipt and disbursement of CCT
Improper implementation of transaction has been detained in
agreement between Pakistan Cash Office.
17 2.4.97
Railways and National Bank of
Pakistan for disbursement of pension The point relates to the entire
Accounting Units of Pakistan
Railways. The matter has been
taken up with the DAOs /AOs.
The process of reconciliation is
on its way. However this is a
recurring nature of work and sub
offices are making all out efforts
for clearance of arrear in this
area and to reconcile the figures
of disbursement of pension with
NBP.

The process of pension

disbursement is being made
more easy and accurate by
issuing direct credit into
pensioners personal bank
accounts.

2012-2013
Fraudulent drawl of government Position already conveyed to
18 2.4.5
money - Rs 1.67 million Audit
Blockage of capital due to non-
Position already conveyed to
19 2.4.36 adjustment of advance payment - Rs
Audit
84.56 million
Non-recovery of outstanding dues - updated position of recovery
20 2.4.48
Rs 204.28 million already intimated
Updated position of recovery
Non-recovery of advance payment already intimated and Para
21 2.4.49
Rs 25.00 million recommended to PAC for
settlement.
Non-recovery of loans & advances - The processor of reconciliation
22 2.4.52
Rs 3.65 million and recovery is under process
2000-2001
23 7.1
24 7.2(a)
25 7.2(b)
26 7.2 (c )
27 7.2(d)
28 7.2 (e)
29 7.2 (f)
30 8.7
 Grant No. 99 &
157, 2(g)(i), 7.2
31
(h), 7.2(i), 8.1,
8.2, 8.3
2002-2003
32 2,3,4
33
34
2005-2006 (A)
35 Nil
2006 - 2007
36 Nil
2007 - 2008
AC # II, AC #
38 III, Grant No.
172
The matter was referred by
M.O.R to Finance Division for
transferring the amount
recovered by NAB to Railway
Fund. The Finance Division Vide
letter No. 4(2)CF-II/2012-13/737
date 18-09-2014 has informed
that the amount in question
transferred to National
Exchequer is irreversible at this
Loss of millions of rupees on belated stage. The Finance
39 10.3 account of non-recovery of plea- Division has earlier directed the
bargains Pakistan Railways to adjust this
amount in the budget estimates
for 2014-15. Accordingly, it has
already been adjusted in the
subsidy budget to Pakistan
Railways for 2014-15 which has
been increased to Rs. 37 billion
from the last year allocation of
Rs. 33.5 billion. Para may
therefore please be treated as
settled.
40 Grant No.101
1992 1993
Grant No. 141,
41 193, 114, 142,
114
1990 1991
Grant No. 141,
42
195
1988 1989
On the recommendation of PAC,
the browning limit was
increased from Rs. 300 million
to one thousand million w.e.f
14-02-2000 Rs. 2000 million
w.e.f 01-07-2000, Rs. 3000
million w.e.f 01-12-2000 and Rs.
Grant No.115 Revenue Expenditure
43 2.2 & 2.3 4000 million w.e.f 10-02-2001.
However Excess Budget
Statement has been provided to
Audit.

(Dy CAO/Co-ord letter No.

Effy/Misc/Corresp-AC/2009
dated 31-12-2009
1989 1990
1.1 Revenue Expenditure Result of verification is awaited
44
from Audit.
Revenue Expenditure Result of verification is awaited
45 1.2
from Audit.
Comparison (Profit & Loss) Result of verification is awaited
1.3
from Audit.
The Revenue Loss of Rs. 2,137 Result of verification is awaited
1.4
million for the year 1989-90. from Audit.
 Result of verification is awaited
2.1 Control over expenditure
from Audit.
Comparison (allocation and Result of verification is awaited
2.2
Expenditure) from Audit.
Result of verification is awaited
2.15 State of Accounts and Finance
from Audit.
Result of verification is awaited
2.16 Sources & Application of Funds
from Audit.
Reconciliation of Bank Balance with Result of verification is awaited
2.18 the Cash Balance in Railway Books from Audit.
on 30.6.1990.(Overdraft).
Result of verification is awaited
2.22 Operation of the Head bills payable.
from Audit.
Result of verification is awaited
3.1 Review of Balances.
from Audit.
Verified.
(Dy: CAO/Co-ord letter No.
Staff Benefit Fund CR Rs. 1.277 Effy/Mis Corresp/2007/AC dated
3.4
million. 29-04-08
Result of verification is awaited
from Audit.
Entire amount of Rs. 184.905
million has been adjusted in
cumulative losses without
financial adjustment.
Railway Pension Fund DR Rs. (Dy: CAO/Co-ord letter No.
3.5
184.905 million. Effy/Mis Corresp/2007/AC dated
29-04-08
Result of verification is awaited
from Audit.
Pakistan Railways suspense is
appearing as 2.354 million in the
Accounts. Net Balance of
Heads opened for transfer of remaining three balances has
balances under defunct Exchange been adjusted through abstract
3.6 account remaining unadjusted at Z during the year 19987-88.
the close of accounts for 1959-60 (Dy: CAO/Co-ord letter No.
and 1961-62. Effy/Mis Corresp/2007/AC dated
29-04-08
Result of verification is awaited
from Audit.
Grant No. 141,
194, 115, 194
1987 1988
Grant No # 112,
Grant No. 190
1986 1987
Grant No. 137,
138, 111, 191
1985 1986
Grant No. 109,
136, 186
3.2 (a)
4.3 (vii)
4.2
3.6
3.7 (A)
3.7 (b)
4.3 (i)
4.3 (ii)
4.3 (iii)
3.7(e)
1998 1999
Supporting documents sent to
Fraudulent Drawl of
concerned offices. Para may
6(a)(2) Commutation/gratuity amounting to
Rs. 4.323 million. kindly be dropped.

1997 1998
6(f)(3)
6(f)(6)
6(a)(3)
6(f)(4)
1996 1997
 Nil
1995 1996
Nil
1992 1993
143
195
Revised reply is still awaited
despite issuance of reminders
on 12-04-06, 12-05-06,23-09-
GRANT No. 144 06, 21-10-06 08-12-06, 07-12-
4.8 THE CAPITAL EXPENDITURE. 06,02-07-07, 27-06-07, 07-01-
08, 26-05-08, 23-08-08, 20-02-
09, 20-03-09, 08-07-09 & 21-05-
2010

Revised reply is still awaited

despite issuance of reminders
on 12-04-06, 12-05-06,23-09-
06, 21-10-06 08-12-06, 07-12-
PUBLIC AND PASSENGER
4.9 06,02-07-07, 27-06-07, 07-01-
AMENITIES.
08, 26-05-08, 23-08-08, 20-02-
09, 20-03-09, 08-07-09 & 21-05-
2010

RECONCILIATION OF BANK BALANCE

4.20 WITH THE CASH BALANCE IN Recommended for Settlement
RAILWAY BOOKS ON 30.6.93.
SETTLEMENT OF RAILWAY DUES
4.22 WITH FEDERAL GOVERNMENT Latest position is awaited

Revenue Reserves and Provident

4.23 Latest position is awaited
Fund Balance.
1994 1995
Latest Position
SAO/Admn has intimated that
efforts are being made for
seeking approval of Write Off
the amount of Rs 12.922 million
Excess payment of pension
from GM/Operations.
7(e)(7) commutation worth million due to
incorrect application of rules
(Ref: SAO/Admn letter No. Effy/
PAC/RAR/1194-95(Pt-I), dated
31-3-2009) sent to Audit on 7-5-
2009