Office of the
Accountant General
Khyber Pakhtunkhwa Peshawar
Phone: 091 9211250-54
No.WAD-VII/A/note/Spl:letter/PHE Div D.I.Khan/2017-18/ Dated:
To
The Executive Engineer,
PHE Division D.I.Khan
Subject: AUDIT OBSERVATION ON THE MONTHLY ACCOUNT
FOR 06/2017 to 12/2017
Please find herewith audit observation on monthly
accounts for 06/2017 to 12/2017.Please attend these observations and
submit your reply in annotated form to this office at your earliest.
Accounts Officer (WADs)
Khyber Pakhtunkhwa Peshawar
Copy forwarded for information to:-
1. The Secretary PHE Govt: of Khyber Pakhtunkhwa Peshawar.
2. Chief Engineer PHE division Peshawar.
3. Divisional Accounts Officer o/o Executive Engineer PHE D.I. Khan.
Accounts Officer (WADs)
Khyber Pakhtunkhwa Peshawar
Pare 1: NON CREDITING OF LAPSE DEPOSIT TO GOVT: REVENUE
RS=77035894/-.
Para 399(iii) of CPWA Code provide that in the month of June each year,
the balances unclaimed for more then three complete accounts years should be credited to
government as lapse deposits.
Scrutiny of the accounts records pertaining to PHE Div: D.I. Khan for the
month of 6/2017 revealed that prolong huge amount to Rs=77035894/- was lying in 2 nd
deposit as mentioned in closing balance in unaffected items.
The same was required to have been credited to Govt: revenue which was
not done, hence held irregular.
Needful done may be intimated to this office..
Para 2: PAYMENT FROM V DEPOSIT
S.NO SD.NO VR.NO AMOUNT
1 143 3/P RS=3000000/-
2 143 7/P RS=1000000/-
3 143 8/P RS=1069961/-
4 143 9/P RS=586542/-
5 143 9/K RS=56960/-
6 143 7/K RS=70000/-
Payment cannot be made to contractors from 5 th deposit because it is
musc: receipt. While scruitiny of the accounts records pertaining to PHE DIV: D.I Khan
for the month of 11/2017 it was revealed that huge payment was made to contractor for
5th deposit .which needs justification.
Pare 3: IRREGULAR /FICTICIOUS PAYMENT.
S.NO SD.NO VR.NO AMOUNT
1 3 79/D RS=397540
2 3 80/D RS=46230
While scrutiny of vouchers of the month of 11/2017 of PHE DIV: D.I
KHAN . It was pointed out that payment to PESCO which needs justification.
As external electrification is the work of WAPDA for which no payment
was required to be made so proper justification for payment to WAPDA is required.
Para.4 DOUBT FUL EXPENDITURE BY NON OBTAINING PAYEES
SIGNATURE
Actual payees receipt in support of following payments has not been
obtained. Need full may please be done, in future payees signature should be obtained on
each vouchers few examples are as.
S.D V.No and Date CONTRACTOR AMOUNT1
2 6/D Dt:08-6-17 Mr.Razaullah 1499051/-
2 22/D Dt:05-6-17 Mr.Naveed 1682235/-
4 43/D Dt:09-6-17 Mr.Kamran Zeb 926546/-
4 24/D Dt:06-6-17 M/S Hizbullah 5724087/-
4 51/D Dt:14-6-17 Mr.Kamran Zeb 1186941/-
5 15/D Dt:23-6-17 Mr.Kamran Zeb 1665493/-
Para.4 MISSING OF REFERENCE TO CONTRACT AGREEMENT
While scrutiny of 6/2017 to 12/2017 accounts it was pointed out that
“Reference to Contract Agreement “was not recorded on the following bills. Which
need to be corrected and recorded in future accounts.
S.No V.No DATE AMOUNT
1 15/D 23-6-17 1665493/-
2 11/D 21-6-17 2663747/-
3 14/D 23-6-17 296874/-
4 12/D 22-6-17 3685705/-
Pare 5: IRREGULAR PAYMENT BY NON DEDUCTION OF SALES.TAX.
While scrutiny of 6/2018 accounts of PHE D.I.KHAN, it was pointed out
that no Sales Tax was deducted in the following Contractor bills.
S.NO Vr.NO DATE AMOUNT DETAIL CONTRACTOR
1
6
7
10
11
12
13
