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Financial Attest Audit Report on the
Water Sector Improvement Project (Phase-I)
World Bank (IDA) assisted
For the Financial year 2018-19
Loan/Credit IDA-4358 & 5556-PAI(
Auditor General of Pakistan
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Executive Summary
Management Letter
1. Introduction
2. Audit Objectives
3. Audit Scope and Methodology
PART-II
4. AUDIT FINDINGS AND RECOMMEND A TIO NS
4.1 Organization & Management
4.2 Financial Management
4.3 Asset Management
4.4 Monitoring & Eva luat ion
4.5 Compliance with Grants & Loan Covenants
4.6 Environment
4.7 Sustainabi lity
4.8 Overall Assessment
5. CONCLUSION
ACKNOWLEDGEMENT
ANNEXURES
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EXECUTIVE SUMMARY
Director General Audit Sindh, Karachi conducted the audit of
Sindh Water Sector Improvement Project Credit IDA-4358 & 5556
Government of Sindh in October 2019. The main objectives of the
audit were to express an opinion on financial statements of the
project, to assess whether the project was managed with due regard
to economy, efficiency and effectiveness, to review project
performance against the intended objectives, to review compliance
with applicable rules. regulations and procedures. The audit was
conducted 111 accordance with the International Standards of
Supreme Audit Institutions (ISSA!).
The basic objective of Sindh Water Sector Improvement Project is
to reduce water scarcity through improved and sustained ,rngation
infrastructure and capacity of FOs (Farmer's Organization). The
underlying idea is to facilitate the provision of goods and
services required to meet the basic needs of the rural population
especially of those living in the farming areas. The concept of
··More Crops per Drop .. shall be pursued to enforce improved
irrigational methods and practices. The concept of participatory
irrigation management of irrigation systems shall be promoted in
the shape of Farmer Organizations (FOs) to enable the stakeholders
to participate effectively in the decision making process. To
ensure stakeholders by creating/enabling environment for active
stakeholders' consultation and participation at all levels and in
all aspects of the water resources including irrigation, drainage
and other water sector components.
Key audit Findings
Non-production of record & vouchers, misstatement in use of
vehicles, non-recovery of Sales Tax on Services, Unauthorized
re-appropriation of funds, non-achievement of PC-I targets,
unauthorized regularization of staff, non-submission of adjustment
account, excess drawl of sa laries over PC-I provision, incurrence
of expenditure on activities beyond the scope of the project. drawl
of loan from A WB and non-transparent hiring of staff.
Recommendations
Record may be produced for audit scrutiny; sales tax on services
and excess payments may be recovered from quarter concerned.
Unauthorized and irregular expenditure may be gotten regularized
from the competent authority . Non-transparent
hiring/regularization may be clarified. Non-achievement of PC-I
targets may be clarified. l mplementation of the agreement clauses
between A WBs & FOs must be ensured.
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DEPARTMENT OF THE AUDITOR GENERAL OF PAKISTAN
OFFICE OF THE
DIRECTOR GENERAL AUDIT SINDH !"Floor, Pakistan Audit &
Accounts Complex, Gulshan-e-Iqbal, Block-I I,
Main University Road, Karachi. Ph: 021-99244751, Fax:
021-99244855
No: DGAS/CS-1/FAP/WSIP 1/2019-20/ Dated : / 3 -1;)..-2019
The Project Director, Water Sector Improvement Project. Left
Bank. Barrage Co lony. Hyderabad
Subject: MANAGEMENT LETTER IN RESPECT OF SINOH WATER SECTOR
IMPROVEMENT PROJECT (WSIP-1) IDA LOAN NO. 4358 & 5556-PAK
We have audited the Financial Statements of Water Sector
Improvement Project, portion (IDA loan 4358 & 5556-PAK) during
October 2019 for the year ended June 30111 , 20 I 9 in accordance
with national standards issued by Auditor General of Pakistan and
guidelines of Donor Agency. In planning and performing of our audit
of the financial statements of the project, we considered internal
controls and other issues in order to determine our auditing
procedures for the purpose of expressing our opinion on the
financial statements. 2. During our audit, we noted certain matters
involving internal controls, operational and financial matters,
those of which are presented in the Appendix for considerat ion.
The comments and recommendations. all of which have been discussed
with Project Management, are intended to improve internal controls
and policies which may result in cost control s and operating
efficiencies.
(Fateh Muhammad Qureshi) Director General
Copy for information and necessa ry action to the Secretary,
Irrigation & Power Department, Govt. of Sindh, Tughluq House,
Sindh Secretariat Karachi.
(Fateh Muhammad Qureshi) Director General
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1. INTRODUCTION The office of the Director General Audit Sindh
Karachi conducted the audit of Sindh Water Sector Improvement
Project IDA 4358 & 5556-PAK for the financial year ending on
June 301h, 2019.
1.1 Project Brief:
In order to strengthen the irrigation rc l
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Component -D Monitoring & Evaluation of Project Impact and
Environmental Management Plan (US$ 4.82 Million)
Component-E Project Coordination. Monitoring, Technical
Assistance and Training (US$ 9.48 Million)
Component-F Additional works - Construction of IO small recharge
weirs/dams (US$ 17.94 Million)
* Component-F was added in revised PC-I
2. AUDIT OBJECTIVES
2.1 The major objectives of the audit were to:
1. Review project's performance against intended objectives; 11.
Assess whether project was managed with due regard to economy,
efficiency
and effectiveness; 111. Review the compliance with applicable
rules, regulations and procedures.
3. AUDIT SCOPE AND METHODOLOGY
3.1 The audit of Sindh Water Sector Improvement
Project-Additional Financing, IDA-Credit o. 4358 & 5556-PAK
cover the year ended .June 30111 • 2019. During audit samples from
all areas of transactions were se lected to check the accuracy and
fairness of the accounts.
3.2 Besides audit of financial transactions, the goals and
achievements of the project were examined. The accounts were
audited in accordance with the instructions, guidelines issued by
the Auditor General or Pakistan and special instructions of the
donor agency.
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4. AUDIT FINDINGS AND RECOMMEND A TIO NS
4.1 Organization & Management
4.1.1 Non-production of Record
Section 14 (2) and (3) of the Auditor-General's (Functions,
Powers and Terms and Conditions of Service) Ordinance, 200 I,
states that:
''(2) The officer in charge of any office or department shall
afford all facilities and provide record for audit inspection and
comply with requests for information in as complete a form as
possible and with reasonable expedition. (3) Any person or
authority hindering the auditorial functions of the Auditor General
regarding inspection of accounts shall be subject to disciplinary
action under Efficiency and Discipline Rules".
While reviewing the records of the Project Director, Sindh Water
Sector Improvement Program, Hyderabad for the year 2018-19, it was
observed that the following record was not produced to audit for
verification, despite of requisition of record vide No.
DGAS/FAP/SWSIP/2018-19/04 Dated 17-10-2019.
I) Statement of Aabiana from land owners 2) Statement showing
target of Aabiana and total aabiana received and deposited into
F.O account 3) Reconciliation of aabiana received 4) Contracts
of services renewed 5) Cash books and vouchers against advances
paid to A WBs & PCMU 6) Receipts of vehicles, taken over from
outside officers, pointed out in audit report
2016-17
Non-production of record shows irresponsible behavior of the
management towards accountability.
Audit recommends that the record may be produced and fix
responsibility on person(s) at fault for hindering audit to fulfill
constitutional obligation.
The matter was pointed out to the Department during the month of
November 2019, but no reply was received .
(O.M # 06) 4.1.2 Non-production of vouchers - Rs 26.457
million
Section 14 (2) and (3) of the Auditor-General's (Functions,
Powers and Terms and Conditions of Service) Ordinance, 200 I,
states that:
"(2) The officer in charge of any office or department shall
afford all facilities and provide record for audit inspection and
comply with requests for information in as complete a form as
possible and with reasonable expedition .
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(3) Any person or authority hindering the auditorial functions
of the Auditor General regarding inspection of accounts shall be
subject to disciplinary action under Efficiency and Discipline
Rules".
While reviewing the records of the Project Director, Sindh Water
Sector Improvement Program, Hyderabad for the year 2018-19, it was
observed that expenditure of Rs 26.457 million was incurred for
various purposes. However, the relevant vouchers and payments
detail were not provided. Due to above, the authenticity of the
expenditure could not be verified.
Sr.# Particulars Payees Expenditure I PA F" s Resettlement
Action Various 17,121,137 2 Equipment for FOs A Ii J uman i
Enterprises 8,916,063 3 D.C I.R 420,129
Total 26,457,329
on-production of record shows irresponsible behavior of the
management towards accountabi I ity.
Audit recommends that the record may be produced and fix
responsibility on person(s) at fault for hindering audit to fulfill
constitutiona l obligation.
The matter was pointed out to the Department during the month of
November 2019, but no reply was received.
(0.M # 22)
4.1.3 Unauthorized appointment of officials without competitive
process - Rs 5.274 million
According to Para-88 of Sindh Financial Rules Volume-I "Every
Government Officer is expected to exercise the same vigilance in
respect of expenditure incurred from public money as a person of
ordinary prudence would exercise in respect of expenditure of his
own money and public money should not be utilized for the benefit
of a particular person or community"
While reviewing the records of the Project Director, Sindh Water
Sector Improvement Program, Hyderabad for the year 2018-19, it was
observed that an expenditure of Rs 5.274 million was incurred on
account of pay & allowances. The payments were made to the
employees/staff appointed without recruitment process and titled
them "STOP GAP". There is no provision of such type of appointments
in rules, therefore, such appointments and payment for pay &
allowances thereafter, stand unauthorized. (Annex-A)
Irregular appointments show lack adherence to the Government
rules & regulations regarding transparency in appointment
procedures.
The appointments may be made through competitive process under
intimation to audit.
The matter was pointed out to the Department during the month of
November 2019, but no reply was received.
(O.M # 04)
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4.1.4 Irregular expenditure on account of pay & allowances
of contract employees -Rs 16.572 million
As per Para - 11 of G.F.R. Volume - I each head of a department
is responsible for enforcing financial order and strict economy at
every step. He is responsible for observance of all relevant
financial rules and regulations, both by his own office and by
sub-ordinate disbursing officer.
While reviewing the records of the Project Director, Sindh Water
Sector Improvement Program, Hyderabad for the year 2018-19, it was
observed that an expenditure of Rs 16.572 million was incurred on
account of pay & allowances. The payments were made to the
employees/staff appointed on contract basis. Review of the personal
files disclosed that renewal contracts of hiring of their services
were not available. In absence of renewal contracts, the payments
of pay/salaries to these employees stand irregular.
(Annexure-B)
Payments of pay/salaries to contract employees without their
renewal of contracts show lack of financial controls prevailing in
hiring process for human resources.
Irregu lar appointments show lack adherence to the Government
rules & regulations regarding transparency in appointment
procedures.
The copies of renewal of contracts may be provided .
The matter was pointed out to the Department during the month of
November 2019, but no reply was received.
(O.M # 07)
4.1.5 Irregular expenditure on account of pay/salary of Project
Director - Rs 6.210 million
According to Appendix- IO of Revised PC-I, the services of key
professional staff of the unit are to be procured from the market.
However, th e se rvices of staff working in government
departments/organizations are also be hired on transfer basis
provided they meet the following selection criteria for the
positions with recommendation of PMC/A.
While reviewing the records of the Project Director, Sindh Water
Sector Improvement Program, Hyderabad for the year 2018-19, it was
observed that an expenditure of Rs 6.210 million was incurred on
account of sa lary, paid to the Project Director. In this regard,
following observations were noted:
l) Mr. Jamaluddin Mangan was appointed as Project Director on
07-04-2016 on contract basis for a period up to 31-12-2018 while
the post was advertised on 23-l 0-2014. This shows that he was
appointed without competitive recruitment process.
2) He was serving in Irrigation department as Superintending
Engineer (BS-19) 3) As per above revised PC-! provision, Mr.
Jamaluddin was required to be transferred
instead of appointment, as he was an employee of the government
department i.e. Irrigation department.
4) SGA&C department accorded approval to apply for the post
on l l-04-2017 i.e. after one year of appointment.
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5) He was entitled to pay & allowance of BPS-19 with project
allowance instead of drawing lump sum salary.
6) He drew sa lary of Rs 6.210 million (505,000*6)+(530000*6),
the provision of which does not exist in the revi sed PC-I.
Unauthorized expenditure on salary of Project Director shows
lack of financial controls prevailing in hiring process for human
resources.
Appointment without competi tive recruitment process,
appointment instead of transfer, approva l to app ly for the post
after one year and excess drawl of pay without provision in PC-I
may please be clarified.
The matter was pointed out to the Depa11ment during the month of
November 2019, but no reply was received.
(O.M # 08)
4.1.6 Irregular expenditure on account of salary of internal
auditor - Rs 670,500
As per Para - 11 of G.F.R. Volume - I each head of a department
is responsible for enforcing financial order and strict economy at
every step. He is responsible for observance of all re levant
financial rules and regulations, both by hi s own office and by
sub-ordinate disbursing officer.
While reviewing the records of the Project Director, Sindh Water
Sector Improvement Program, Hyderabad for the year 20 18-19, it was
observed that an expenditure of Rs 670,500 was incurred on account
of pay & allowances, paid to the Internal Auditor. In this
regard, fo llowing observat ions were noted:
> Post of the internal auditor was advertised on 04-05-2016 ,
Ms Kanza As lam was appo inted as internal auditor on 30-09-2016 ,
She drew sa lary Rs 670,500 ( 186,250*3)+( 111 ,750) from July 20
18 to October 20 18 :;.... As per adverti sement, five yea rs·
experience of working in one of the top four audit
firms was required while she does not possess the required
experience. ~ She provided experience certificate of a company
which was fake as the said
company was not existent at the time of issuance of certificate.
~ Experience certificate was not verified from the concerned
company.
Non-transparent hiring shows lack of controls prevailing in
hiring process for human resources.
Appoi ntment of internal auditor without complying formalities
may please be justified.
The matter was pointed out to the Department during the month of
November 2019, but no reply was received.
(O.M # 09) 4.1.7 Unauthorized regularization of contract
staff
As per Pa ra - 11 ofG.F.R. Volume - I each head of a department
is responsible for enforcing fina ncial order and strict economy at
every step. He is responsible for observance of all
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relevant financial rules and regulations, both by his own office
and by sub-ordinate disbursing officer.
While reviewing the records of the Project Director, Sindh Water
Sector Improvement Program, Hyderabad for the year 2018-19, it was
observed that
I) Various officers, appointed on contract basis in SI DA, were
drawing their salary from project funding.
2) Some of them approached the court and the court directed to
initiate and complete the regularization process.
3) Meanwhile, the Finance department approved the S.N.E of 15
core posts (BPS-18 to 20) and the proposal to shift their salaries
to government grant i.e. Non-ADP grant.
4) The management i.e. M.D SIDA regularized the services of the
above posts (other than regularized through court) on the basis of
the above and did not renew their contracts and consequently,
allowed project allowance.
5) As the incumbents were contract employees and posts were of
BPS-19 & 20, the management was required to refer the
recruitment to the Sindh Public Service Commission or the Chief
Secretary for approval of the regularization.
Irregular appointments show lack of adherence to the Government
rules & regulations regarding transparency in appointment
procedures.
The recruitment may be referred to the Sindh Public Service
Commission or the Chief Secretary for approval of the
regularization .
The matter was pointed out to the Department during the month of
November 2019, but no reply was received.
(O.M # 16)
4.1.8 Non-implementation on Terms of Reference of internal
audit
According to the Terms of Reference (ToRs) of Internal audit,
the objectives of the internal audit, among others, were to: (i)
appraise the overall financial management system, including
internal controls, compliance with financing agreements, and
procurement, accounting and human resources procedures; (iii)
evaluate the overall performance (physical progress against
financial progress) of the project; (iv) identify potential risk
areas and mitigation of those risk areas by improving the
effectiveness of valid accounting procedures. Further, the Internal
Audit was to be carried out quarterly. The internal auditor should
complete the audit and submit the report within 30 days from the
end of audit period. This report should include:
a) Comments and observation on the financial management and
procurement records, systems and controls that were examined during
the course of the internal audit;
b) Comments and observation on the financial management and
procurement records system and controls that were examined during
the course of the internal audit;
c) Deficiencies and areas of weakness in systems and controls
and recommendation for their improvement;
d) Compliance with covenants in the financing agreements and
Government Financial Regulations and comments, if any, on internal
and external matters affecting such compliance ;
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e) Matters that have come to the attention of the Auditor during
the internal audit that might have a significant impact on project
implementation;
t) Status of previous audit recommendations
While reviewing the records of the Project Director, Sindh Water
Sector Improvement Program, Hyderabad for the year 20 18-19, it was
observed that neither such reports nor any evaluation of internal
controls were avai lab le due to which the objectives of internal
audit could not be achieved. It resulted into non-achievement of
certai n targets (mentioned in other observations).
(Annexure-C)
The above observation shows lack of commitment of the management
towards implementation ofToRs and strengthen ing of internal
controls in the project.
Internal audit function may be performed as per agreed ToRs.
The matter was pointed out to the Department ·during the month
of ovember 2019, but no reply was received.
(O.M # 19)
4.1.9 Incurrence of expenditure on activities beyond the scope
of the project - Rs 20.680 million
As per Para - 11 ofG.F.R. Volume - I each head of a department
is responsible for enforcing financial order and strict economy at
every step. He is responsible for observance of all relevant
financial rules and regulations, both by his own office and by
sub-ordinate disbursing officer.
While reviewing the records of the Project Director, Sindh Water
Sector Improvement Program, Hyderabad for the year 2018-19. it was
observed that an expend iture of Rs 20.680 million was incurred on
account of various activities; however, the expenditure pertained
to the activities of SIDA secretariat and did not pertain to the
activities of the project.
Sr.# Description of Head of A/c Expenditure I Other
Expenditure-Externa l Audit fee 1, 110,780 2 SIDA Secretariat
Commodities & Services. I 0,054,697
POL charges 3 Utility Entertainment Chai rm an SIDA 233,179 4
SIDA Secretariat Commodities & Services, 8, 106,499
Travelling allowance 5 SIDA Secretariat Insurance of vehicle
552,014 6 POL Transportation & Travel Chairman 444,884
SIDA 7 Driver - Chairman SIDA 144.000 8 Insurance of Vehicle -
Secretary Irrigation 34,116
Total 20,680,169
The above observat ion shows lack of financia l contro ls in the
project.
lncurrence of expenditure beyond scope of the project may be j
usti tied.
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The matter was pointed out to the Department during the month of
November 2019, but no reply was received .
(O.M # 20) 4.1.10 Non-transparent hiring of staff
According to Para-88 of Sindh Financial Rules Volume-I "Every
Government Officer is expected to exercise the same vigilance in
respect of expenditure incurred from public money as a person of
ordinary prudence would exercise in respect of expenditure of his
own money and public money should not be utilized for the benefit
of a particular person or community".
While reviewing the records of the Project Director, Sindh Water
Sector Improvement Program, Hyderabad for the year 2018-19, it was
obse rved that following staff was hired in SIDA ; the sa laries of
whom were drawn initially from the Project and later on from SIDA.
They drew project allowance from project. Review of personal files
revealed that they were short of experience criteria and undue
favor was extended. Further, experience certificates were also not
available. It made the process of hiring non-transparent.
Sr.# Name Designation Qualification/ Qualification/ Experience
Criteria Experience shown
I Mr. Naeem Ahmed G.M
IO years in se nior 7 years as Director Memon
Finance management including 5 Finance in private years in
private sector sector
2 Mr. Aftab Ahmed Manager
IO years in field of crop 5 years as Social Memon
Revenue assessment & Abiana
mobi I ization officer recovery
3 Mr. Gui Muhammad 5 years in reputed 2 years in UN DP Jaska ni
Sr. Accounts organizat ion/2 years in
Officer UN agency/WB Funded project as Admn &
project Finance Officer
4 Muhammad Ibrahim GIS B.E Civil with 5 years'
B.S (S.Engg) with 5 Memon
specialist experience Y2 years as programmer
Irregular appointments show lack adherence to the Government
rules & regulations regarding transparency in appointment
procedures.
Hiring of staff not as per experience criteri a and undue favor
extended may please be clarified.
The matter was pointed out to the Department during the month of
November 2019, but no reply was received.
(O.M # 24) 4.2 Financial Management
4.2.l Unauthorized payment of Project Allowance - Rs 42.772
million
According to Office Memorandum vide No. FD(SR-111)5-27//2009
dated 05-08-2011 , the project allowance is admissible at
prescribed rates to regular government employees, officers and
staff working in various government projects.
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Whi le reviewing the records of the Project Director, Sindh
Water Sector Improvement Program, Hyderabad for the year 2018-1 9,
it was observed that an amount of Rs 42. 772 million was drawn on
account of project all owance, paid to various staff under M.D
SIDA. The said staff drew on ly Project Allowance while the pay was
being drawn from another office (M.D SIDA office). The said
officers were not eligible for drawing Project Allowance, as not
only they were contract employees and not regular employees, but
also drawing pay from another office. Their pays were being drawn
from Non-ADP grant and were being treated as regular employees on
fixed pay. In the above situat ion. the payment of project all
owance stands unauthorized and recoverable from the concerned.
(Annexure-D)
Unauthorized payment of Project All owances show lack adherence
to the Government rules & regulations.
The payment drawn as project allowance may please be recovered
and an inquiry 111 this matter may be initiated under int imation
to audit.
The matter was pointed out to the Department during the month of
November 2019, but no reply was received.
(O.M # 01)
4.2.2 U nauthorized re-appropriation of funds without approval
of competent authority - Rs 973.891 million
As per Para - 11 ofG.F.R. Volume - I each head of a depa11ment
is responsible for enforcing financial order and strict economy at
every step. He is responsible for observance of all relevant fin
ancia l rules and regu lat ions, both by hi s own office and by
sub-ordinate di sbursing officer.
While review ing the records of the Project Director, Sindh
Water Sector Improvement Program, Hyderabad for the year 2018-19,
it was observed that an amount of Rs 5406.026 million was lying as
remaining balance of funds as on October 2018 in different
components. The management incurred Rs 4385 .024 million out of
above savi ngs/balance and re-appropriated the funds of one
component to another wi thout approva l of the competent authority
i.e. Project Steering Committee. Re-appropriation of funds without
approval of the competent authority stands unauthorized.
Component PC- I Cumulative Balance on Expenditure Saving
Provision Expenditure Oct 18 2018-19 (Excess) A. Community
Development &
1.15 1.800 9 19.952 23 1.848 2 15.433 16.4 15 Capacity Building
B. lmpro,cmcnt of Irri gation &
24.9 13.500 I 21.869.046 3.044 .454 4.0 18.345 (973.89 1 J
Drainage S) sll:m C. Assets Management or I PD
1,1 14 . 700 I , I 08.042 6.658 0 .1 50 6.508 Infrastructure D.
Project Monitoring, Evaluation
474.700 332 .258 142.442 50.777 91.665 & Supervision of EMP
· e IE. Project Management. Coord inati on and Tech. 904.300 717
.676 186.624 100.3 19 86.305 Assistance. F- Value addit ion -
Construction of IO Nos. dams 1.794.000 - 1,794 .000 - 1,794
.000
To tal 30,353.000 24,946.974 5,406.026 4,385.024 1,021.002
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Re-appropriation of funds without approval of the competent
authority reflects lack of financial control in the project.
Approval of the re-appropriation of funds from the competent
authority may please be provided .
The matter was pointed out to the Department during the month of
November 2019, but no reply was received.
(O.M # 05) 4.2.3 Non recovery of Sales Tax on services - Rs
24.996 million
According to Sub rule 3 of rule 3 of Sales Tax special procedure
(withholding) Rules, 2011 issued vide notification No. SRB 3-4/
1/2011, dated 24111 August, 2011. A withholding Agent, having Free
Tax Number (FTN) or National Tax Number (NTN) and falling under
clause (a), (b) (c), (d) or (e) of Sub rule (2) of rule I, sha ll
on receipt of taxable Services from unregistered Person, deduct
Sales tax at the app licable rate of the value of taxable services
provided or rendered to him from the payment due to service
provider,
While reviewing the records of the Project Director, Sindh Water
Sector Improvement Program, Hyderabad for the year 2018- 19, it was
observed that an expenditure of Rs 192.275 million was incurred on
consultancy services. The consultants provided sales tax invoice
showing the sales tax is exempted due to PSDP project; however,
there was no PSDP allocation for this project. Therefore, this
exemption was not valid for this project for this year. Thus, an
amount of Rs 24.996 million stands recoverable from the concerned
and government sustained loss of Rs 24.996 million.
(Annexure-E)
Audit is of the view that the government suffered a huge loss
owing to Rs. 24.996 million on account of Sales Tax on
services.
The audit recommends that expeditious recovery may be made from
the contractors and fixing of responsibility on the person(s) at
fault.
The matter was pointed out to the Department during the month of
November 2019, but no reply was received.
(O.M # 11) 4.2.4 Unauthorized expenditure on insurance of
vehicles - Rs 662,337
As per Para - 11 ofG.F.R. Volume - I each head of a department
is responsible for enforcing financial order and strict economy at
every step. He is responsible for observance of all relevant
financial rules and regulations, both by his own office and by
sub-ordinate di sbursing officer.
While reviewing the records of the Project Director, Sindh Water
Sector Improvement Program, Hyderabad for the year 2018-19, it was
observed that an expenditure of Rs 662,337 was incurred on account
of insurance of vehic les. The vehicles were got insured from M is
Saudi Pak Insurance Co. Ltd. instead of Sindh Insurance Co. Ltd .
Due to above, the expenditure stands unauthorized.(Annexure-F)
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The insurance from M/s Saudi Pak Insurance Co. Ltd . instead of
Sindh Insurance Co. Ltd . shows lack of financial controls
prevailing in the project.
Insurance of vehicles from M/s Saudi Pak Insurance Co. Ltd.
instead of Sindh Insurance Co. Ltd. may please be justified.
The matter was pointed out to the Department during the month of
November 2019, but no reply was received.
(O.M # 13) 4.2.5 Irregular expenditure on security charges - Rs
544,320
According to rule 6 (I) (i) of The Sindh Private Security
Agencies (Regulation & Control) Ordinance 2000·· No licensee
sha ll render any service to any Provincial Government of Federa l
Government or anybody. organ ization or agency of such
Government"·.
While reviewing the records of the Project Director, Sindh Water
Sector Improvement Program, Hyderabad for the year 2018-19, it was
observed that expenditure of Rs 544,320 was incurred on account of
security charges. The payment was made to Mis Ghazi Security Guards
(Pvt.) Ltd. in di sregard of the above rule. In above
circumstances, the expenditure stands irregu lar. (Annexure-G)
The above observation shows lack of financial controls
prevailing in the project.
Hiring of security service in disregard of rule may please be
justified.
The matter was pointed out to the Department during the month of
November 20 I 9, but no reply was received.
(0.M # 14) 4.2.6 Non-submission of adjustment account - Rs
166.244 million
As per Para- 668 of Federal Treasury Rules Volume-I , states
that, "advances granted under spec ial orders of the competent
authority to officers/officials for depa1tmental or allied purposes
may be drawn on the responsibility and receipt of the officers for
whom they are sanctioned subject to adjustment by submission of
detailed account supported by vouchers or by refund as may be
necessary."
While reviewing the records of the Project Director, Sindh Water
Sector Improvement Program, Hydera bad for the year 2018-19, it was
observed that an amount of Rs I 66.244 million (USO I 119.867) was
paid to various Area Water Boards & Project Coordination &
Monitoring Unit (PCMU) as advance, but the adjustment vouchers were
not provided/available. Due to unavailability of vouchers, the
advances remained un-adjusted till close of the financial year.
(Annexure-H)
Non-adjustment of vouchers may please be clarified and the
vouchers may be produced for audit scrutiny.
Adj ustment of advances may please be provided.
63
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The matter was pointed out to the Department during the month of
November 2019, but no reply was received.
(O.M # 17)
4.2.7 Excess drawl of salary over provision in PC-I - Rs 10.535
million
As per Para - 11 ofG.F.R. Volume - I each head of a department
is responsible for enforcing financial order and strict economy at
every step. He is responsible for observance of all relevant
financial rules and regulations, both by his own office and by
sub-ordinate disbursing officer.
While reviewing the records of the Project Director, Sindh Water
Sector Improvement Program, Hyderabad for the year 2018-19, it was
observed that an amount of Rs 16.572 million was paid as salary to
various contract staff. However, it was noted that the payments
were made in excess of the provision Rs 5.925 million in PC-I.
Thus, an excess payment of Rs I 0.535 million was made for salary
(The amount involved has been worked out on sample basis).
(Annexure-1)
The excess amount shows lack of financial controls in H.R.
The excess payment of salaries may be stopped and excess payment
may be worked out and recovered from the concerned or person(s) at
fault.
The matter was pointed out to the Department during the month of
November 2019, but no reply was received.
(O.M # 18) 4.2.8 Unauthorized drawl of loan from Area Water
Board - Rs 6.154 million
As per Para - I I of G.F.R. Volume - I each head of a department
is responsible for enforcing financial order and strict economy at
every step. He is responsible for observance of all relevant
financial rules and regulations, both by his own office and by
sub-ordinate disbursing officer.
While reviewing the records of the Project Director, Sindh Water
Sector Improvement Program, Hyderabad for the year 2018-19, it was
observed that an amount of Rs 6.154 million was paid vide Cheque
No. 95264780 dated 27-08-2019 to Left Bank Canal Area Water Board
on account of re-payment/return of loan taken for July 2018 salary
and allowances. There is no procedure/ provision for drawl of funds
as loan from A WB in PC-I or in agreements.
The above observation shows poor condition of financial
management prevailing in the project.
Circumstances may be clarified for drawl of loan from LBCA WB
and this practice must be discouraged.
The matter was pointed out to the Department during the month of
November 2019, but no reply was received.
(O.M # 21)
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4.2.9 Irregular expenditure on Rent of building- Rs 172,071
Further, according to Rule-9 of Si ndh Rental Premises Ord
inance 1979, regarding limit of Fair rent (I) Where the fair rent
of any premises has been fixed no further increase thereof shall be
effected unless a period of three years has elapsed from the date
of such fixation or commencement of this Ord inance whichever is
later. (2) The increase in rent sha ll not, in any case, exceed ten
per cent per annum on the existing rent.
While reviewing the records of the Project Director, Sindh Water
Sector Improvement Program, Hyderabad for the year 20 18-19, it was
observed that an expenditure of Rs million was incurred on account
of rent of office building (detail below). There was no supporting
document to establish the basis of assessment of rent of the office
building. The rent was required to be assessed from the building
department whil e in this case, the rent was not got assessed. In
the absence of assessment of rent and the documents, the
expenditure on rent stands i rregu Jar.
Payee Office Period Cheque No. Gross Paid & Date rent/
Amount
month Mr. Abdul Field office 01-01-19 to 22774849
29,231 172,071 Qudoos Kalwar Ghotki 30-06-19 20/3/20 19
The above observation shows lack of controls in the proj
ect.
lncurrence of expenditure on rent without supporting documents
may please be justified.
The matter was pointed out to the Department during the month of
November 20 I 9, but no reply was received.
(O.M # 23) 4.2.10 Unauthorized payment of communication
allowance - Rs 120,000
As per Para - I I of G.F.R. Volume - I each head of a department
is responsible for enforcing financ ial order and strict economy at
every step. He is responsible fo r observance of all relevant
financial rules and regulations, both by hi s own office and by
sub-ordinate disbursing officer.
While rev iewing the records of the Project Director, Sindh
Water Sector Improvement Program, Hyderabad for the year 2018- 19.
it was observed that an expenditure of Rs 120,000 was incurred on
account of communicat ion/Te lephone charges. Thi s all
owance/facil ity was paid to the followi ng officers/offic ials.
However, the same was paid without approval of the competent
authority. It resu lted into unauthorized payment on account of
commun ication/ telephone charges.
Sr. # Particulars Designation Rate Period Amount
I Abdul Saleem
Office Manager June 18, Oct
10,000 Laghari 2,500 I 8 to Dec I 8
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2 Zahid Hussain June 2018 to
20,000 Abbasi
--2,500 Jan 2019
3 Jamaluddin Mangan Project Director July 18 to
60,000 5,000 June 19
4 Khalid Suleman Admin & July 18 to
30,000 Logistic Officer 2,500 June 19
Total 120,000
Unauthorized payment of communication/telephone charges show
lack of financial controls prevailing in the project.
Approval of the competent authority allowing communication
allowance to the above officers may please be provided .
The matter was pointed out to the Department during the month of
November 2019, but no reply was received.
(O.M # 25) 4.3 Asset Management
4.3.1 Misstatement in use of vehicles - Rs 11.068 million
As per Para- 11 ofG.F.R. Volume - I each head of a department is
responsible for enforcing financial order and strict economy at
every step. He is responsible for observance of all relevant
financial rules and regulations, both by his own office and by
sub-ordinate di sbursing officer.
While reviewing the records of the Project Director, Sindh Water
Sector Improvement Program, Hyderabad for the year 2018- 19, the
management was asked to provide a list of vehicles showing al
lotment of vehicles to the officers (with reference to the
objection raised in aud it report 20 16- 17). In response, the
management provided list of vehicles showing that all the vehicles
are in central ized pool. However, the review of the detailed
vouchers of POL and repair of vehicles revealed that the vehic les
were in use of various officers, contradicting the claim of the
management. The management did not disclose the user of the
vehicles and intentionally hide and misstated the facts about the
use of vehicles. Due to above, the expenditure on POL and repair of
vehic les Rs 11.068 million and use of vehicles could not be
authenticated and therefore chances of unauthorized use of vehicles
and funds cannot be ruled out. (Annexure-J)
(Rs in million) Sr.# Head of A/c Expenditure
I Expenditure on POL 9.223 2 Expenditure on repair 1.845
of veh icles Total 11.068
Misstatement in use of vehicles shows irresponsible behavior of
the management towards accountabi I ity.
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Responsibility may be fixed on the person(s) at fault fo r
misstating the facts regardi ng use of vehicles.
The matter was pointed out to the Department during the month of
November 2019, but no reply was received.
(O.M # 10) 4.4 Monitoring & Evaluation
4.4.1 Weak internal control proced ure due to not conducting PSC
meeting
According to para-3 of Annexure-E of rev ised PC-I of the
project, SIDA is the primary implementing agency for project
implementation. SIDA have its own board also drawing
non-governmental members as we ll as from the representatives of
FOs, would report to the Project Steering Committee, chaired by the
Additional Chief Secretary (Dev), P&D Department, government of
Sindh. Further, M&E consultants are to prepare progress reports
on regular basis and send to PSC through PCMU and to the World
Bank. Further, as per Sr# 13 (Management structure and Man power
requirement), the role of PSC has been defined as ··PSC has already
been estab li shed for providing poli cy guidance and monitor the
overa ll project implementation and outcome··.
While reviewing the records of the Project Director, Sindh Water
Sector Improvement Program, Hyderabad for the year 2018-19, it was
observed that role of Proj ect Steering Committee is to oversee the
implementation of the project. However, it was surprising to note
that meeting of the PSC was last held on 25 -01-2018 and no meet
ing has been held since then.
Due to not holding PSC meeting, the chances of not working of
governance mechanism set out in PC-I cannot be ruled out.
Circumstances may be clarified fo r not holding PSC meeting.
The matter was pointed out to the Depa1tment during the month of
November 2019, but no reply was received.
(O.M # 02)
4.4.2 Non-implementation on the clauses of agreements made
between FOs & A WBs
Clause-14 of the agreements between Area Water Boards and
Farmers· organizations states that the Area Water Boards shall
install measuring gauges at upstream and downstream of regulators
along gate open ings and ca librate the same before transfer
occurs. The parties shall cert ify that the gauges are properly
calibrated. The A WBs and FOs shall monitor the gauges to measure
the discharged delivered at the head regulator.
While reviewing the records of the Project Director, Sindh Water
Sector Improvement Program, Hyderabad for the year 20 18-1 9, it
was observed that the measuring gauges were not installed. Ne
ither, any certi ficate was available certifying that gauges are
properly ca librated nor any monitoring reports were available
showing measurements of discharged/delivered at head regulator. The
management could not implement the clause of
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the agreements made between the Area Water Boards and Farmers'
organizations. Due to above, the objectives of entering into the
agreements could not be achieved.
The above shows lack of management commitment to implement the
clauses of the agreements.
Implementation on the clauses of the agreements must be
ensured.
The matter was pointed out to the Department during the month of
November 2019, but no reply was received.
(O.M # 12) 4.5 Compliance with Loan
4.5.1 Non-achieving of target of construction of F.0 offices -
Rs 57.32 million
According to Table 3 of revised PC-I , construction of FOs
offices were to be constructed @ Rs 57.32 million for 96 units
during the financial years between 2013 to December 2017.
While reviewing the records of the Project Director, Sindh Water
Sector Improvement Program, Hyderabad for the year 2018-19, it was
observed that an amount of Rs 57.32 million was provided for
construction of 96 Farmer' s Organizations (FO) offices under the
component A-3 in the revised PC-I. In response to the query, the
management provided status of construction of FOs offices stating
that the process of construction is in initial documentary stage
and no physical activity has been carried out as yet without any
justification. Due to above, the management could not achieve the
target set out in the revised PC-I.
The above position shows commitment of the management towards
achievement of project objectives.
Responsibility may be fixed on the person(s) at fault for not
achieving target of construction of F.O office s.
The matter was pointed out to the Department during the month of
November 2019, but no reply was received.
(O.M # 03) 4.5.2 Non-achievement of PC-I target - Rs 1,794
million
As per Para - 11 ofG.F.R. Volume - I each head of a depa11ment
is responsible for enforcing financial order and strict economy at
every step. He is responsible for observance of all relevant
financial rules and regulations, both by his own office and by
sub-ordinate disbursing officer.
While reviewing the records of the Project Director, Sindh Water
Sector Improvement Program, Hyderabad for the year 2018-19, it was
observed that an amount of Rs I, 794 million was provided in the
revised PC-I for construction of 10 dams. However, no work was
initiated and therefore, the target could not be achieved. Further,
funds provided for this purpose were also used for other components
without approval of the competent authority.
68
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Non-achievement of PC-I target for construction of dams show
lack of management's commitment towards project ' s objectives.
Responsibility may be fixed on the person(s) at fault for not
achieving target of construction of dam s.
The matter was pointed out to the Department during the month of
November 2019, but no reply was received.
(O.M # 15) 4.6 Environment
The activities proposed and financed project investments are
unlikely to have significant adverse environment impacts.
4.7 Sustainability Appendix-5 of revised PC-I stresses that
improved revenue performance is essential
to the sustainabi I ity of the irrigation system. Improved
collection/recovery of aabiana is most important for this system to
succeed. However, no record/information was provided to assess
performance in this area. Therefo re, no comments can be offered in
this regard.
4.8 Overall Assessment
4.8. 1 Relevance: The project is of critical impo1tance
considering the water scarcity issues and the requirement for more
produce per hector with minimum water consumption.
4.8.2 Efficacy: The project is useful in the sense that it could
use the irrigational skills with agricultural demands for the
benefit of farmers/growers through an efficient and equitable
distribution of irrigation water.
4.8.3 Efficiency: The project was time over run and extended for
two years due to different admini strative issues.
4.8.4 Economy: No case of uneconomical procurement was
noticed.
4.8.5 Effectiveness: Major component of project are near to
completion, however, the concept of participatory Irrigation
Management through social mobilization and creation of Farmers
Organization remains a tall task for the project.
4.8.6 Compliance with Rules: Compliance with rules and
regulations was made except deviations as pointed out in the
report.
4.8. 7 Performance Rating of Project: Moderate
4.8.8 Risk Rating of Project: Medium
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'V
5. CONCLUSION
We have completed our audit of the financial statements of Sindh
Water Sector Improvement Program, IDA Credit No.4358 &
5556-PAKfor the year ended June 30t\ 2019. In planning and
performing our audit of the financial statements of the project, we
considered internal controls and other issues in order to determine
various auditing procedures for the purpose of expressing our
opinion on the financial statements.
During audit, we pointed out certain observations regarding
organization & management, financial management, assets
management, monitoring & evaluation and compliance with donor
agency. The lapses on part of department indicates improper watch
and absence of internal controls. The audit mainly recommends that
causes of deviations from rules and procedures may be justified,
recoveries as pointed out be made and the irregular expenditure may
be regularized besides internal controls may also be strengthened
to achieve the intended purposes.
5.1 Key issue for the future
The project Sindh Water Sector Improvement Project is going slow
on its pace and has missed its targets especially over the
component "Community Development and Capacity Building'· where the
targets for the creation of desired number of FOs and construction
of dams is yet to achieve.
The management is focused over the completion of civil work due
to which other components of the project are neglected. Audit is of
the opinion that low performance in one component will ultimately
affect the overall performance and achievement of the project.
The lapses on the part of the department indicate improper /
poor internal controls.
5.2 Recommendations
Internal controls may be strengthened to increase the
performance and efficiency of the project so as to benefit the end
users.
Cause of deviation from rules and regulation may be
justified.
70
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ACKNOWLEDGMENT
We wish to express our appreciation to the Management and staff
of the project Sindh Water Sector Improvement Project Sindh -
IDA-Credit No.4358 & 5556-PAK, for the assistance and
cooperation extended to the auditors during this assignment.
71
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ANNEXES 3
72
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Annexure-A
Name of th e Remuneration I st 2nd 3rd 4th 5th Gross Months
Sr# Employee
Designation ( P.M) Increment In cre ment Increme nt Increment
Increment
Sa lary July to Dec Total July-18 18
I Riaz Hussain Programmer
54.000 2.250 500 Bhutto Orficer 2.250 59.000 6 354.000
2 Kamran Khan Daya Digiti zer 24.000 1.000
25.000 6 150.000
3 Zaid Sipio
Social Organizer 54,000
2,250 2.2 50 500 59.000 6 354.000
4 Maaz Ali Effendi Env: Inspector 54.000 2.250
56.250 6 337.500
Andleeb Arteen Procurement
54.000 2,250 5 Anal yst 56,250 6 337.500
6 Anwar Ali A sstt: Dir Engr 54.000 2,250
56.250 6 337.500
Jawad Hussain Data Entry
24.000 1,000 7 Operator 25.000 6 150.000
Sarfaraz Hussa in Assi stant 18.000 750 750 750
8 Laghari 750 2 1.000 6 126.000
9 Shakeel A hmed A ss istant 18.000 750
750 750 750
750 2 1,750 6 130.500 Abdul Sattar
Driver 10 Khokar 12.000 12.000 6 72.000
Umeed Ali Watchman/Cook
11 12.000 12,000 6 72.000 Muhammad
20.000 12 Hashim Office Secretary 20.000 6 120.000
13 Muhammad Juman Office Boy 10.000
10,000 6 60.000
Total : - 408,000 14, 750 6,000 2,500 1,500 750 433,500
2,601,000
S r Na me of the Remuneration 1st 2nd 3rd 4th 5th Gross
Months
#: Employee Designation
(P.M) Increment In crement Increment Increment Increment Sa lary
Jan to June Total
June- 19 19
I Riaz Hussai n Programmer
54.000 2,250 500 6 Bhutto Officer 2.250 2,250 6 1,250
367.500
2 Kamran Khan Daya Digiti zer 24.000 1,000
25 ,000 6
150,000
3 Zaid Sipio
Social Organi zer 54.000
2,250 2.250 500 2.250 6 1. 250 6
367.500
I\A o'l? A J; J:'ffa.nrl; J:' n , · · ln c n ,..,. r- t r u·
.:;; /1 (\(\(\ .., .., ,n h 1 4 1 1 , 1 ·1 17.Tio 1 1 1 J )K)DU 1 1
351 ,uuu r ------
-
Name of the Remuneration I st 2nd 3rd 4th 5th Gross Months
Sr# Employee
Designation (P.M) In crement Increment Increment Increment
Increment
Sa lary July to Dec Total Julv- 18 LS
Andleeb Arfeen Procurement
54,000 2,250 6 5 Analyst 2,250 58.500 351,000
6 Anwar Ali Asstt: Dir Engr 54,000 2,250
2,250 58.500 6
351,000
Jawad Hussain Data Entry
24,000 1.000 6 7 Operator 25.000 150,000
Sarfaraz Hussain Assistant 18,000 750 750 750 750 6
8 Laghari 750 21.750 130,500
9 Shakeel A hmed Assistant 18,000 750
750 750 750
750 21.750 6
130,500 Abdul Sattar
Driver 6 10 Khokar 12,000 12.000 72,000
Umeed A li Watchman/Cook 6
11 12,000 12.000 72,000 Muhammad
20,000 6 12 Hashim Of'fice Secretary 20.000 120,000
13 Muhammad Juman Of'lice Boy 10,000
10.000 6
60,000
Total: - 408,000 14,750 12,750 2,500 6,000 1,500 445,500
2,673,000
Grand Total 5,274,000
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Annexure-8
Sr Name of the Employee Designation Month Remuneration
Telephone I st 2nd Gross Salary
# Charges Increment Increment
I Jamaluddin Mangan Project Director .lul-18 500.000 5.000
505,000
2 Fazal Qadir Memon Legal Advi sor .lul-18 30.000 30,000
3 Kanza Aslam *Internal Auditor .lul-18 175.000 2500 8750
186,250
4 Saba Shaikh Accountant Jul-18 90.000 4500 94 ,500
5 Khalid Suleman Admin & Logistic
Jul-18 125 .000 2500 6250 Officer 133,750
6 Sajjad Ali Soomro Dy. Dir Engineerin g .lul-18 125.000 6250
131,250
7 Muhammad Ibrahim GIS Specialist Jul-18 125.000 6250 131
,250
8 Mashooque Ali Asst: Dir Engineer .lul-18 90.000 4500
94,500
9 Syed Muhammad Ali Shah Asst: Dir Engineer .Jul-18 90.000 4500
94,500
10 Fahad Karim Narejo Asst: Dir Engineer .lul-18 90.000 4500
94,500
Total: - 1.440,000 10,000 45,500 - 1,495,500
I Jamaluddin Mangan Project Director Aug-18 500.000 5.000
505,000
2 Fazal Qadir Memon Legal Advisor Aug-18 30.000 30.000
3 * Kanza As lam *Internal Auditor Aug-18 175.000 2500 8750
186,250 4 Saba Shaikh Accountant Aug-18 90.000 4500 94,500
5 Khalid Su leman Admin & Logistic
Aug-18 125.000 2500 6250 Officer 133,750
6 Sajjad Ali Soomro Dy. Dir Engineering Aug-18 125,000 6250 131
,250
7 Muhammad Ibrahim GIS Specialist Aug-18 125,000 6250
131,250
8 Mashooque Ali Asst: Dir Engineer Aug-18 90,000 4500 94,500
9 Syed Muhammad Ali Shah Asst: Dir Engineer Aug-18 90,000 4500
94,500
10 Fahad Karim Narejo Asst: Dir Engineer Aug-18 90,000 4500
94,500
Total : - 1,440,000 10,000 45,500 - 1,495,500 I Jamaluddin
Mangan Project Director Sep-18 500,000 5,000 505,000
2 Fazal Qadir Memon Legal Advisor Sep-18 30,000 30,000
3 * Kan za Aslam *Internal Auditor Sep-18 175,000 2500 8750
186,250 4 Saba Shaikh Accountant Sep-18 90.000 4500 94.500 -
-
Sr . . . Telephone I st 2nd #
Name of the Employee Des1gnat1on Month Remuneration Cl 1 1
Gross Salary iarges ncrement ncrement
5 Khalid Suleman Adm ion f&fi Logistic Sep- 18 125 ,000 2500
6250 ,cer 133.750
6 SajjadA li Soomro Dy.DirEngineering Sep- 18 125.000 6250 131
,250
7 Muhammadlbrahim GISSpecialist Sep-18 125 .000 6250 13
1.250
8 Mashooque Ali Asst: Dir Engineer Sep-18 90.000 4500 94,500
9 Syed Muhammad Ali Shah Asst: Dir Engineer Sep-18 90,000 4500
94,500
IO Fahad Karim Narejo Asst: Dir Engineer Sep-18 90,000 4500
94.500
Total : - 1,440,000 10,000 45,500 - 1,495,500
I Jamaluddin Mangan Project Director Oct-18 500.000 5.000
505.000
2 Fazal Qadir Memon Legal Advisor Oct-18 30.000 30.000
3 * KanzaAslam *Internal Auditor Oct- 18 175,000 2500 8750
111,750
4 Saba Shaikh Accountant Oct-18 90.000 4500 94,500
5 Khalid Suleman Adm ion f&fi Logistic Oct-18 125,000 2500
6250 ,cer 133,750
6 Sa_jjad Ali Soomro Dy. Dir Engineering Oct-18 125,000 6250 131
,250
7 Muhammadlbrahim G ISSpeciali st Oct-18 125.000 6250 13
1,250
8 Mashooque Ali Asst: Dir Engineer Oct-18 90,000 4500 94,500
9 Syed Muhammad Ali Shah Asst: Dir Engineer Oct-18 90,000 4500
94,500
10 Fahad Karim Narejo Asst: Dir Engineer Oct-18 90,000 4500
94,500
Tota l : - 1,440,000 10,000 45,500 - l,421,000
1 Jamaluddin Mangan Project Director Nov- 18 500,000 5.000
505,000
2 Fazal Qadir Memon Legal Advisor Nov-18 30,000 30,000
3 Saba Shaikh Accountant Nov-18 90,000 4500 94 ,500
4 Khalid Suleman Adm ion f&fi Logistic Nov- 18 125,000 2500
6250 ,cer 133,750
5 Sa_j_jad Ali Soomro Dy. Dir Engineering Nov-18 125.000 6250
131 ,250
6 Muhammad Ibrahim GIS Specialist Nov-18 125,000 6250 131
,250
7 Mashooque Ali Asst: Dir Engineer Nov-18 90,000 4500 94,500
8 Syed Muhammad Ali Shah Asst: Dir Engineer Nov-18 90,000 4500
94 500
j9j- Fahad Karim Narejo - I Asst: Dir Engineer I Nov-18 I 90,000
I I 4500 I I 94:500 I
. .
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•
Sr Name of the Employee Designation Month Remuneration
Telephone I st 2nd Gross Salary
# Charges Increment Increment
Total : - 1,265,000 7,500 36,750 - 1,309,250 I Jama luddin
Mangan Pro ject Director Dec-18 500,000 5.000 505.000
2 Faza l Qadir Memon I .cgal Advisor Dec-18 30,000 30.000
3 Saba Shaikh /\ccountant Dec-18 90.000 4500 94 .500
4 Khalid Suleman /\dmin & Logistic
Dec-18 125.000 2500 6250 Officer 133. 750
5 Sa_jjad Ali Soomro D). Dir Eng ineering Dec-18 125.000 6250 13
1.250
6 Muhammad Ibrahim (,1 S Specialist Dec-18 125.000 6250 13
1.250
7 Mashooque Ali /\ ss t: Dir Engineer Dec-18 90.000 4500
94.500
8 Syed Muha mmad Ali Shah /\ ss t: Dir Engineer Dcc-18 90.000
4500 94 .500
9 Fahad Karim Narc_jo /\ sst: Dir Engineer Dcc-18 90.000 4500
94.500
Total: - 1,265,000 7,500 36,750 - 1,309,250 I .lamaluddin Mangan
l'ro_jcct Director .lan-19 500.000 5.000 25,000 530.000
2 Saba Shaikh Accountant .Ian- 19 90.000 4500 4500 99.000
3 Khalid Suleman Admin & Logistic
.lan-19 125.000 2500 6250 6250 Officer 140.000
4 Sa_jj ad Ali Soornro D). Dir Engineering Jan-19 125.000 6250
6250 137.500
5 Muhammad Ibrahim CJ!S Specialist .l an-19 125.000 6250 6250
137.500
6 Mashooquc Ali /\ ss t: Dir Engineer .lan-19 90.000 4500 4500
99.000
7 Syed Muhammad Ali Shah Asst: Dir Engineer .lan-19 90,000 4500
4500 99.000
8 Fahad Karim Narejo Asst: Dir Engineer .lan-19 90.000 4500 4500
99.000
Total: - 1,235,000 7,500 61,750 36,750 J,34 /,000
I Jamaluddin Mangan Project Director Feb-19 500.000 5.000 25
,000 530.000
2 Saba Shaikh Accountant Feb-19 90.000 4500 4500 99.000
3 Khalid Suleman Admin & Logistic
Feb-19 125.000 2500 6250 6250 Officer 140,000
4 Sajjad Ali Soomro Dy. Dir Engineering Fcb-19 125.000 6250 6250
137.500
5 Muhammad Ibrahim GIS Specialist Feb-19 125.000 6250 6250
137.500
6 Mashooq ue /\Ii Asst: Dir Engineer Feb- 19 90,000 4500 4500
99.000 -- . I - -· ,- I ' I 1=2J Syed Muh ammad Ali Shah /\ sst:
Dir Engineer Feb-19 90.000 4500 4500 99.000
-
Sr Name of the Employee Designation Month Remuneration
Telephone I st 2nd Gross Salary
# Charges Increment Increment
8 Fahad Karim Narejo /\sst: Dir Engineer Feb-19 90.000 4500 4500
99.000
Total: - 1,235,000 7,500 61,750 36,750 J,341,000
I Jamaluddin Mangan Project Director Mar-19 500,000 5.000 25,000
530.000
2 Saba Shaikh Accountant Mar-19 90.000 4500 4500 99.000
3 Khalid Sull:man /\dmin & Logistic
Mar-19 125.000 2500 6250 6250 Officer 140.000
4 Sajjad Ali Soomro D). Dir Engineering Mar-19 125,000 6250 6250
137.500
5 Muhammad Ibrahim G IS Specialist Mar-19 125.000 6250 6250
137.500
6 Mashooque Ali Asst: Dir Engineer Mar-19 90.000 4500 4500
99,000
7 Syed Muhammad Ali Shah Asst: Dir Engineer Mar-19 90.000 4500
4500 99,000
8 Fahad Karim Narejo Asst: Dir Engineer Mar-19 90.000 4500 4500
99.000
Total: - 1,235,000 7,500 61,750 36,750 I ,341,000
I Jamaluddin Mangan Project Director Apr-19 500.000 5.000 25,000
530.000
2 Saba Shaikh Accountant Apr-19 90.000 4500 4500 99,000
3 Khalid Sulcman Admin & Logistic
Apr-19 125 ,000 2500 6250 6250 Officer 140.000
4 Sajjad Ali Soomro D). Dir Engineering Apr-19 125.000 6250 6250
137.500
5 Muhammad Ibrahim GIS Specialist Apr-19 125,000 6250 6250
137,500
6 Mashooquc Ali Asst: Dir Engineer Apr-19 90,000 4500 4500
99,000
7 Syed Muhammad Ali Shah Asst: Dir Engineer Apr-19 90.000 4500
4500 99.000 8 Fahad Karim Narejo Asst: Dir Engipneer Apr-19 90.000
4500 4500 99,000
Total: - 1,235,000 7,500 61,750 36,750 I,341,000
I Jamaluddin Mangan Project Director May-19 500,000 5,000 25,000
530,000
2 Saba Shaikh Accountant May-19 90,000 4500 4500 99,000
3 Khalid Sulcman Admin & Logistic
May-19 125.000 2500 6250 6250 Officer 140,000
4 Sajjad Ali Soomro Dy. Dir Engineering May-19 125,000 6250 6250
137,500
5 Muhammad Ibrahim G IS Specialist May-19 125.000 6250 6250
137,500
6 Mashooquc Ali Asst: Dir Engineer May-19 90,000 4500 4500
99,000 -- - ' ' - ,-. ' 7 J Syed Muhammad Ali Shah Asst: Dir
Engineer May-19 90,000 4500 ] 4500 99,000
• •
-
Sr Name of the Employee Designation Month Remuneration
Telephone I st 2nd Gross Salary
# C harges Inc rement Increment
8 Fahad Karim Narej o Asst: Dir En gincc1· May- 19 90.000 4500
4500 99,000
Total : - 1,235,000 7, 500 61,750 36,750 1,341,000
I Jamaluddin Mangan Project Director Jun-19 500.000 5.000 25.000
530,000
2 Saba Shaikh Accountant Jun-19 90.000 4500 4500 99,000
3 Khalid Su leman Admin & Logi sti c
J un-19 125.000 2500 6250 6250 Officer 140,000
4 Sajjad A li Soomro Dy. Dir Engineering Jun-19 125.000 6250
6250 137,500
5 Muhammad Ibrahim G IS Speciali st Jun-19 125.000 6250 6250
137,500
6 Mashooque Ali Asst: Dir Engineer Jun-19 90.000 4500 4500
99,000
7 Syed Muhammad Ali Shah Asst: Dir Engineer Jun-19 90.000 4500
4500 99,000
8 Fahad Karim Nare_jo Asst: Dir Engineer Jun-19 90,000 4500 4500
99,000
Total : - 1,235,000 7,500 61,750 36,750 1,341,000
Grand Total 16,572,000
- - ------- ·--· - --- ------·---
-
SIDA--- Internal Auditor TERMS OF REFERENCE
OBJECTIVES:
Annexure-C
The objectives of the internal audit is to: (i) appraise the
overall financial management system, including internal controls,
compliance with financing agreements, and procurement, accounting
and human resources procedures; (ii) visit the coordinating and
implementing parties to examine the documentation and other records
being maintained by them to evaluate the internal control framework
(iii) evaluate the overall performance (physical progress against
financial progress) of the project; (iv) identify potential risk
areas and mitigation of those risk areas by improving the
effectiveness of valid accounting procedures The internal auditor
is encouraged to express his/her professional opinion on all
matters relating the objectives of the Assignment.
SCOPE OF WORKS
The internal audit will be carried out in accordance with
International Standards on Auditing (ISA, issued by the
International Federation of Accountants), and will include such
tests and controls as the Internal Auditor considers necessary to
ensure the transparency and accountability of the financial
management system. In additional the internal audit of SIDA, the
quarterly internal audit for the Project would cover audit from
onwards. The internal audit will cover the Accounting procedures,
records, books, reports and related performance of all
SIDA/project-implementing parties. Specific areas of coverage of
the internal audit will include the following:
a) An assessment of the adequacy of Project Financial Management
Systems, including internal controls. Reviews will include aspects
such as adequacy and effectiveness of accounting, documentation,
records, financial and operational controls, and any need for
revision; level of comp I iance with established policies, plans
and procedures, reliability of accounting systems, data and
financial reports; methods of remedying weak controls, verification
of assets, liabilities, controls and security. An audit
verification will be carried out to ensure the adequacy of inbuilt
controls in the accounting system;
b) An assessment of compliance with provisions of the SIDA loan
agreements especially those relating to accounting and financial
matters and physical performance targets;
c) That all external funds received under the project have been
used in accordance with financing agreements, with due attention to
economy, efficiency and effectiveness, and only for the purposes
for which the financing was provided;
d) Review the cost effectiveness of the project: That adequate
records and registers (e.g. fixed assets register, etc.) are
maintained regarding assets created and assets acquired by the
project including details of cost identification and location of
assets; and that physical verification of assets is done at least
annually;
e) That expenditures charged to the project are eligible
expenditures and have been correctly classified; t) That goods and
services financed have been procured in accordance with the
financing agreements and based on approved procurement plans; g)
That all necessary supporting documents records and accounts have
been kept in respect of all project activities and that clear
linkages exist between the
accounting records, the general ledger, and the Project
Financial Statements; -----h-}----+hut the ['egigr.ntcd ,\ccount
for-the project ha~ beer. :nui~ i11 uccordunw.;.-.·ith
t-hG-pr-G-¥-i-O-t-en~ cf the f:nnncing u.grccn1co-ts; ar.d pro~'~
.. •,_ __ _
procedures are followed.
• •
-
., .
i) That in respect of withdrawals from the IDA Credit funds made
using the Interim Financial Reports (!FR) method, the expenditures
were eligible for such withdrawals as per the financing
agreements;
DELIVERABLES
The Internal Audit will be carried out quarterly. The internal
auditor shall complete the audit and submit the report within 30
days from the end of Audit period. The internal auditor shall
submit the audit repo11 directly to the SIDA Board through the
Chairman (original report) with copies to Managing Director and the
Project Director.
Reporting will be done in accordance with the ISA standards.
This will be in the form of an Internal Audit report which will
inter alia, include: a) Comments and observation on the ftnancia I
management and procurement records, systems and controls that were
examined during the course of the
internal audit; b) Comments and observation of on the financial
management and procurement records system and controls that were
examined during the course of the
internal audit. c) Deficiencies and areas of weakness in systems
and controls and recommendation for their improvement; d)
Compliance with covenants in the financing agreements and
Government Financial Regulations and comments, if any. on internal
and external matters
affecting such compliance; e) Matters that have come to the
attention of the Auditor during the internal audit that might have
a significant impact on project implementation; f) Status of
previous audit recommendations, i.e., if necessary remedial
measures have been taken by the project management; and g) Any
other matter that the internal auditor considers pertinent.
The Internal Auditor will provide satisfactorily documentary
evidence to support the conclusions reached .
Qualification
• B.Com with: Masters Degree (M.Com, MBA (Finance), C.A (Inter),
ACMA or ACCA with 5 years relevant experience. • The working
knowledge of IFRS/IAS compliance. • IT environment and MS Office
shall be assigned due weightage. • Maximum age limit 40 years.
REPORTING
Administratively, the Internal Auditor shall report directly to
the Managing Director.
------ --
-
Annexure-D
Voucher Voucher Emp Id Description Project Date No Allowance
16/08/2018 0820180023 EM P.598 Nasrullah 15,000
16/08/20 18 0820180023 0090 Qasim Panhwar 15,000
16/08/2018 0820180023 6666 Iqbal Mashori 15,000
16/08/2018 0820180023 0019 Asif Ali Talpur 39,9 16
16/08/2018 0820180023 0016 Zahid Hussain Abbasi 39,914
16/08/2018 0820180023 0076 Sadaruddin Mahar 74,084
16/08/2018 0820180023 EMP-116 Amir Bux Bullo 74,084
16/08/2018 0820180023 699 M Siddique Memon 74,084
16/08/20 18 0820180023 515 Mansoor Umer Khanzada 74,084
16/08/2018 0820180023 668 Taj Muhammad Chang 74,084
16/08/2018 0820180023 EMP-102 Asmatullah Abra 74,084
16/08/2018 0820180023 500 Sajid Hussain 74,084
16/08/2018 0820180023 666 Amber Jawad 74,084
16/08/2018 0820180023 535 Bilawal Ahmed Soho 74,084
16/08/2018 0820180023 EMP-108 Pervaiz Ahmed Shaikh 74,084
16/08/2018 0820180023 0119 Shah Nawaz Umrani 74,084
16/08/2018 0820180023 0114 Muhammad Arif Baloch 74,084
16/08/2018 0820180023 0114 Muhammad Arif Ba loch 74,084
16/08/2018 0820180023 EMP-36987 Mohsin Ali 74,084
16/08/2018 0820180023 0103 Muhammad Ghous Laghari 74,084
16/08/2018 0820180023 0110 Waqar Hussain Khokhar 74,084
16/08/2018 0820180023 534 Masroor Ahmed Shahwani 74, 118
16/08/2018 0820180023 0106 Perveiz Ahmed Bhambhan 74,084
16/08/2018 0820180023 AMT 10 Fahad Zahid Bhurgari 74,032
16/08/2018 0820180023 1001 Muhammad Kamil Abbasi 97,915
16/08/2018 0820180023 0061 Gui Muhammad Jiskani 97,586
16/08/2018 0820180023 93999 Ali Abbas Jakhrani 97,620 16/D R/?01
R OR?OlROO?l 10?4
1 Khurram A7i7 ~h ~i}..h_ 07 f;?l
- ---
-
..
Voucher Voucher Emp Id Description Project Date No Allowance
27/08/2018 0820180039 668 Taj Muhammad Chang 74,084
27/08/2018 0820180039 EMP-102 Asmatullah Abro 74,084
27/08/2018 0820180039 510 Ali Akbar Bugti 74,084
27/08/2018 0820180039 666 Amber Jawad 74,084
27/08/2018 0820180039 535 Bilawal Ahmed Soho 74,084
27/08/2018 0820180039 EMP-108 Pervaiz Ahmed Shaikh 74,084
27/08/2018 0820180039 0119 Shah Nawaz Umrani 74,084
27/08/2018 0820180039 0114 Muhammad Arif Baloch 74,084
27/08/2018 0820180039 0105 Mohsin Ali Memon 74,084
27/08/2018 0820180039 0103 Muhammad Ghous Laghari 74,084
27/08/2018 0820180039 0110 Waqar Hussain Khokhar 74,084
27/08/2018 0820180039 534 Masroor Ahmed Shahwani 74, 118
27/08/2018 0820180039 0106 Perveiz Ahmed Bhambhan 74,084
27/08/2018 0820180039 AMT 10 Fahad Zahid Bhurgari 74,032
27/08/2018 0820180039 1001 Muhammad Kami! Abbasi 97,915
27/08/2018 0820180039 EMP-115 Shakila Leghari 97,915
27/08/2018 0820180039 EMP-214 Muhammad Ameen 97,915
27/08/2018 0820180039 0061 Gui Muhammad Jiskani 97,586
27/08/2018 0820180039 93999 Ali Abbas Jakhrani 97,620
27/08/2018 0820180039 1024 Khurram Aziz Shaikh 97,623
27/08/2018 0820180039 1025 Hizbullah Mangrio 97,586
27/08/2018 0820180039 0122 Aftab Ahmed Memon 97,586
27/08/2018 0820180039 EMP-110 Abdul Rashid Mahar 97,620
27/08/2018 0820180039 0150 Zareen Ansari 97,586
27/08/2018 0820180039 0010 Nauman Rashid 97,586
27/08/2018 0820180039 SDS 10 Farzana Abbasi 166,141
27/08/2018 0820180039 0011 Jai Ram Motwani 188,561
27/08/2018 0820180039 93995 Naeem. A. Memon 188,406
27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 1,832 - I 27/0~8/2018 I 0820180040 l O I
045 J Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd
168]
-
Voucher Voucher Emp Id Description Project Date No Allowance
16/08/2018 0820180023 1025 Hizbullah Mangrio 97,586
16/08/2018 0820180023 0122 A ftab Ahmed Memon 97,586
16/08/2018 0820180023 EMP-110 Abdul Rashid Mahar 97,620
16/08/20 18 0820180023 0150 Zareen Ansari 97,586
16/08/20 18 0820180023 0010 Nauman Rashid 97,586
16/08/2018 0820180023 sos 10 Farzana Abbasi 166, 141 16/08/2018
0820180023 0011 Jai Ram Motwani 188,561
16/08/2018 0820180023 93995 Naeem. A. Memon 188,406 --
16/08/20 18 0820180024 59879 Amjad Hussain Tunio 39,916
16/08/2018 0820180024 59786 Atif Ghafoor 74,084
16/08/2018 0820180024 0152 Rizwan Ali 74,084
16/08/2018 0820180024 59877 Kausar Mangi 74,084
16/08/2018 0820180024 0914 Abdul Wasay Shaikh 74,084
16/08/2018 0820180024 98626 Mohammad Amin Dasti 97,915
16/08/2018 0820180024 EMP-115 Shakila Leghari 97,915
27/08/2018 0820180039 EMP.598 Nasrullah 15,000
27/08/2018 0820180039 0090 Qasim Panhwar 15,000
27/08/2018 0820180039 6666 Iqbal Mashori 15,000
27/08/2018 0820180039 59879 Amjad Hussain Tunio 39,916
27/08/2018 0820180039 0019 Asif Ali Talpur 39,916
27/08/2018 0820180039 0016 Zahid Hussain Abbasi 39,914
27/08/2018 0820180039 59786 Atif Ghafoor 74,084
27/08/2018 0820180039 0152 Rizwan Ali 74,084
27/08/2018 0820180039 59877 Kausar Mangi 74,084
27/08/2018 0820180039 698 Abdul Haq Lakho 74,084
27/08/2018 0820180039 698 Abdul Haq Lakho 74,084
27/08/2018 0820180039 EMP-109 Saddaruddin Mahar 74,084
27/08/2018 0820180039 EMP-116 Amir Bux Bullo 74,084
27/08/20 18 0820180039 699 M Siddique Memon 74,084 -------
I 27/08/2018 I 0820180039 I 515 J Mansoor Umer Khanzada 74,084 J
-·-----
-
Voucher Voucher Emp Id Description Project Date No Allowance
27/08/2018 0820180040 01045 Deputy Commiss ioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 4,828 27/08/2018 0820180040 01045 Deputy
Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 4,828
27/08/2018 0820180040 01045 Deputy Commi ss ioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 4,760 27/08/2018 0820180040 01045 Deputy
Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 4,828
27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 4,828
27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 17,718
27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 22,878
27/08/2018 0820180040 01045 Deputy Commiss ioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 23, 188 03/ 10/2018 1020180002 EMP-115
Shakila Leghari 97,915
03/ 10/2018 1020180002 EMP.598 Nasrullah 15,000
03/ 10/2018 1020180002 0090 Qasim Panhwar 15,000 03/ 10/2018
1020180002 6666 Iqbal Mashori 15,000 03/ 10/2018 1020180002 0019
Asif Ali Talpur 39,916 03/ 10/2018 1020180002 0016 Zahid Hussain
Abbasi 39,914
03/ 10/2018 1020180002 698 Abdul Haq Lakho 74,084 03/ 10/2018
1020180002 0076 Sadaruddin Mahar 74,084
03/10/2018 1020180002 EMP-116 Amir Bux Bullo 74,084 03/ 10/2018
1020180002 699 M Siddique Memon 74,084
03/ 10/2018 1020180002 668 Taj Muhammad Chang 74,084
03/ 10/2018 1020180002 515 Mansoor Umer Khanzada 74,084 03/
10/2018 1020180002 EMP-102 Asmatullah Abra 74,084
03/ 10/2018 1020180002 510 Ali Akbar Bugti 74,084
03/ 10/2018 1020180002 666 Amber Jawad 74,084
03/ 10/2018 1020180002 535 Bilawal Ahmed Soho 74,084
03/ 10/2018 1020180002 EMP-108 Pervaiz Ahmed Shaikh 74,084
03/10/2018 1020180002 0119 Shah Nawaz Umrani 74,084 03/ 10/2018
1020180002 0114 Muhammad Arif Ba loch 74,084 03/ 10/2018 1020180002
0105 Mohsin Ali Memon 74,084 03/ 10/2018 1020180002 0103 Muhammad
Ghous Laghari 74,084
fo3 / 10/2018 I I 020180002 J 0 I IO j Waqar Hussain Khokhar
74,084 j
-
Voucher Voucher Emp Id Description Project Date No Allowance
27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 168 27/08/20 I 8 0820180040 01045 Deputy
Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 168
27/08/2018 0820 180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 334
27/08/20 I 8 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 334
27/08/20 I 8 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 168
27/08/20 I 8 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 168
27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 172
27/08/2018 0820180040 01045 Deputy Comm issioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 1,832
27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 1,832
27/08/20 I 8 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 1,832
27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 1,832
27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 1,832
27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 1,832
27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 1,832
27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 1,832
27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 1,832
27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 1,832
27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 1,832
27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 1,832
27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 1,832
27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 1,832
27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 1,764
27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 1,832
27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 1,936
27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 4,170 27/08/2018 0820180040 01045 Deputy
Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 4,170
27/08/2018 0820180040 0552 MIS Muhammad Ali Furniture House 4,170
27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 4,828 27/08/2018 0820180040 01045 Deputy
Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 4,761
-[27/08/2018 J 0820180040 J O I 045 I Deputy Commissioner-Ir,
Unit 2, Withholding Zone, Rto, Hyd 4,754 j -
..
-
..
Voucher Voucher Emp Id Description Project Date No Allowance
03/10/20 18 1020 180005 0 1045 Deputy Commiss ioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 9 16 03/ 10/2018 1020 180005 0 1045
Deputy Com miss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 9 16
03/ 10/2018 1020 180005 0 1045 Deputy Commiss ioner-Ir, Un it 2,
Withholding Zone, Rto, Hyd 9 16 03/ 10/2018 1020 180005 0 1045
Deputy Commiss ioner-Ir, Un it 2, Withholding Zone, Rto, Hyd 916
03/ 10/2018 1020 180005 01045 Deputy Commiss ioner-Ir, Un it 2,
Withholding Zone, Rto, Hyd 916 03/10/2018 1020180005 01045 Deputy
Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/
10/2018 1020180005 01045 Deputy Commiss ioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy
Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/
10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2,
Withholdi.ng Zone, Rto, Hyd 916 03/ 10/20 18 1020 180005 01045
Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/
10/2018 1020 180005 01045 Deputy Com miss ioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 916 03/ 10/20 18 1020 180005 01045
Deputy Commiss ioner-Ir, Un it 2, Withholding Zone, Rto, Hyd 916
03/10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy
Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 882 03/ 10/2018
1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone,
Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy Commiss ioner-Ir,
Unit 2, Withholding Zone, Rto, Hyd 968 03/10/2018 1020180005 01045
Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,085
03/ 10/2018 1020 180005 0 1045 Deputy Commiss ioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 2,085 03/10/2018 1020 180005 0 1045
Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd
2,085
03/ 10/20 18 1020180005 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 2,414
03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 2,380 03/ 10/2018 1020180005 01045
Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,377
03/10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 2,414 03/ 10/2018 1020180005 01045
Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd
2,414
03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 2,380 03/10/2018 1020180005 01045 Deputy
Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,414 03/
10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 2,414 03/ 10/2018 1020180005 01045
Deputy Com miss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 8,859
03/ 10/2018 1020180005 01045 Deputy Commiss ioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 11 ,439
f 03/ 10/20 18 I I020180005 I 01045 J Deputy Commiss ioner-Ir,
Unit 2, Withholding Zone, Rto, Hyd 11 ,594)
-
Voucher Voucher Emp Cd Description Project Date No Allowance
03/ 10/2018 1020180002 534 Masroor Ahmed Shahwani 74, 118 03/
10/2018 1020180002 0106 Perveiz Ahmed Bhambhan 74,084 03/ 10/2018
1020180002 AMT 10 Fahad Zahid Bhurgari 74,032 03/ 10/2018
1020180002 1001 Muhammad Kamil Abbasi 97,915 03/ 10/2018 1020180002
0061 Gui Muhammad Jiskani 97,586 03/ 10/2018 1020180002 93999 Ali
Abbas Jakhrani 97,620 03/ 10/2018 1020180002 1024 Khurram Aziz
Shaikh 97,623
03/ 10/2018 1020180002 1025 Hizbullah Mangrio 97,586 03/ 10/2018
1020180002 0122 Aftab Ahmed Memon 97,586 03/ 10/20 18 1020180002
EMP-110 Abdul Rashid Mahar 97,620 03/ 10/2018 1020180002 0150
Zareen Ansari 97,586 03/ 10/2018 1020180002 0010 Nauman Rashid
97,586 03/ 10/2018 1020180002 SDS 10 Farzana Abbasi 166, 141 03/ I
0/2018 1020180002 0011 Jai Ram Motwani 188,561 03/ 10/2018
1020180002 93995 Naeem. A. Memon 188,406 03/ 10/2018 1020180003
59879 Amjad Hussain Tunio 39,916 03/ 10/2018 1020180003 59786 Atif
Ghafoor 74,084 03 / 10/2018 1020180003 0152 Rizwan Ali 74,084
03/ 10/2018 1020180003 59877 Kausar Mangi 74,084
03/ 10/2018 1020180003 0914 Abdu l Wasay Shaikh 74,084 03/
10/2018 1020180003 98626 Mohammad Amin Dasti 31304-9495228- 1
97,915 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 86 03/ 10/2018 1020180005 01045 Deputy
Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 86 03/ 10/2018
1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone,
Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir,
Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045
Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/
10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy
Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/
10/2018 1020180005 01045 Deputy Commiss ioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 916
I 03/ 10/2018 r 1020180005 / 0 I 045 I Deputy Commissioner-Ir,
Unit 2, Withholding Zone, Rto, Hyd 916 J
-
Voucher Voucher Emp Id Date No
01 / 11 /2018 1120180141 1024 0I/I1 /2018 1120180141 1025
01 / 11 /2018 1120180141 0122
01 / 11 /2018 1120180141 0116
01/11 /2018 1120180141 93995
01/11 /2018 1120180141 0150
01 / 11 /2018 1120180141 0010
01 / 11 /2018 1120180141 sos 10 01 / 11 /2018 1120180141
0011
0 I / 11 /2018 1120180142 0918 0 I / 11 /2018 1120180142
59786
01 / 11 /2018 1120180142 0152
01 /1 1/2018 1120180142 59877
01 / 11 /2018 1120180142 0914
01 / 11 /2018 1120180142 EMP-214
26/ 11 /2018 1120180167 0119
26/ 11 /2018 I 120180167 666
26/ 11 /2018 1120180167 535
26/ 11 /2018 1120180167 0114
26/ 11 /2018 1120180167 0105
26/ 11 /2018 1120180167 0103
26/ 11 /2018 1120180167 534
26/ 11 /2018 I 120180167 EMP.598
26/ 11 /2018 1120180167 0090
26/ 11 /2018 1120180167 6666
26/ 11 /2018 1120180167 0016
26/ 11 /2018 I 120180167 0019
26/ 11 /2018 1120180167 0106
26/ 11 /2018 1120180167 515
J 26hl /2018 J 1120180167 j 668
Description
Khurram Aziz Shaikh Hizbullah Mangrio Aftab Ahmed Memon
Abdul Rasheed Mahar Naeem. A. Memon
Zareen Ansari
Nauman Rashid
Farzana Abbasi
Jai Ram Motwani
Amjad Hussain
Atif Ghafoor Rizwan Ali
Kausar Mangi
Abdul Wasay Shaikh
Muhammad Ameen
Shah Nawaz Umrani
Amber Jawad
Bilawal Ahmed Soho
Muhammad Arif Ba loch
Mohsin Ali Memon
Muhammad Ghous Laghari
Masroor Ahmed Shahwani
Nasrullah
Qasim Panhwar
Iqbal Mashori
Zahid Hussain Abbasi Asif Ali Talpur Perveiz Ahmed Bhambhan
Mansoor Umer Khanzada
I Taj Muhammad Chang
Project Allowance
97,623 97,586
97,586 97,620
188,406
97,586 97,586
166, 141
188,561
39,916
74,084
74,084 74,084
74,084
97,915 74,027
74,027 74,027
74,027
74,027
74,027
73,530
15,000
15,000
15,000
39,894 39,921
74,027 74,027 74,027 j
•
,.
- ·-----, I
-
Voucher Voucher Emp Id Description Project Date No Allowance
03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2,
Withholding Zone, Rto, Hyd 167 01 / 11 /2018 1120180126 01045
Deputy Commissioner-Ir. Unit 2, Withholding Zone, Rto, Hyd
78,694
01 / 11 /2018 1120180141 0090 Qasim Panhwar 15,000
0I / 11 /2018 1120180141 EMP.598 Nasrullah 15,000
01 / 11 /2018 1120180141 6666 Iqbal Mashori 15,000
01 / 11 /2018 1120180141 0019 Asif Ali Talpur 39,916
01 / 11 /2018 1120180141 0016 Zahid Hussain Abbasi 39,914
01 / 11 /2018 1120180141 698 Abdul Haq Lakho 74,084
01 / 11 /2018 1120180141 0076 Sadaruddin Mahar 74,084
01 / 11 /2018 1120180141 EMP-116 Amir Bux Bullo 74,084
01 / 11 /2018 1120180141 699 M Siddique Memon 74,084
0I / 11 /2018 1120180141 515 Mansoor Umer Khanzada 74,084
0 I /11 /2018 1120180141 668 Taj Muhammad Chang 74,084
01 / 11 /2018 1120180141 EMP-102 Asmatullah Abro 74,084
01 / 11 /2018 I 120180141 510 Ali Akbar Bugti 74,084
0 I I I I /2018 1120180141 666 Amber Jawad 74,084
01 / 11 /2018 1120180141 535 Bilawal Ahmed Soho 74,084
0 I /11 /2018 1120180141 EMP-108 Pervaiz Ahmed Shaikh 74,084
01 / 11 /2018 1120180141 000021 Shahzad Saleem 74,084
01 / 11 /2018 1120180141 0114 Muhammad Arif Ba loch 74,084
01 / 11 /2018 1120180141 0105 Mohsin Ali Memon 74,084
01 / 11 /2018 1120180141 0103 Muhammad Ghous Laghari 74,084
01 / 11 /2018 1120180141 0110 Waqar Hussain Khokhar 74,084
01 / 11 /2018 1120180141 534 Masroor Ahmed Shahwani 74.118
01 / 11 /2018 1120180141 0106 Perveiz Ahmed Bhambhan 74,084
01 / 11 /2018 1120180141 AMT 10 Fahad Zahid Bhurgari 74,032
0I / 11 /2018 I 120180141 1001 Muhammad Kamil Abbasi 97,915
01 / 11 /2018 1120180141 EMP-115 Shakila Leghari 97,915
01 / 11 /2018 1120180141 0061 Gui Muhammad Jiskani 97,586 -
-----
I Ol / l l /2018 I 1120180141 I 93999 [ Ali Abbas Jakhrani
97,620 j
. .
-
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Voucher Voucher Emp Id Description Project Date No Allowance
19/ 12/2018 1220180215 666 Amber Jaw