Mfdac Report On The Account of Dha Rajanpur

MFDAC
MEMORANDUM FOR
DEPARTMENTAL ACCOUNTS
COMMITTEE
DISTRICT HEALTH AUTHORITY, RAJANPUR

2021-22
Prepared by
DIRECTOR-GENERAL, AUDIT, DISTRICT

GOVERNMENTS, PUNJAB (SOUTH), Multan
3
CONTENTS
Table of Contents
P R E F A C E.......................................................................................................................................5
EXECUTIVE SUMMARY...................................................................................................................6
INTRODUCTION.................................................................................................................................7
MFDAC PARAS...................................................................................................................................8
4
PR E FAC E
This memorandum is a supplement to the Audit Report 2020-21 prepared in terms of

Articles 171 of the Constitution of the Islamic Republic of Pakistan, 1973 read with Sections 15
and other provisions of the Auditor General (Functions, Powers and Terms and Conditions of
Service) Ordinance, 2001. This memorandum has been prepared under the directions of the
Auditor General of Pakistan and it includes the financial & procedural irregularities observed
during the comprehensive audit for the financial year 2020-21 of the District Health Authority
Rajanpur.
The irregularities embodied in the memorandum are of serious nature and require
immediate attention of the top management. These audit objections, if un-attended, can be
included in the next Audit Report of the Auditor General for consideration of the Public
Accounts Committee.
Date: Director-General Audit

District Governments, Punjab (South),
Multan
5
EXECUTIVE SUMMARY
This Memorandum contains both financial and procedural irregularities for the financial
year 2020-21 of the District Health Authority, Rajanpur.
2 Audit of the District Health Authority, Rajanpur was carried out on test check basis and
observations involving Rs.629.935 million are reported in this memorandum. Audit considers
that these irregularities can be corrected through the personal intervention, guidance and
monitoring of Chief Executive Officer (DHA) in his capacity as Principal Accounting Officer
vested with the necessary authority to oversee the enforcement of financial discipline in the
District Health Authority, Rajanpur.. It is hoped that administrative action will help in
strengthening the control & management in the organizations. It will also lead to greater
transparency and accountability.
3. Audit will welcome and await the proposals to convene meetings of the departmental
accounts committee in order to implement the corrective and remedial measures. In case no
progress is achieved, these irregularities will be printed in the next Audit Report to place before
the Public Accounts Committee.
4. A brief description of the issues / audit paras included in this memorandum is given
below:
a) District Health Authority made expenditure irregular / violation of rules amounting

to Rs 616.191 million.
b) Overpayment/ Unauthorized payments amounting to Rs 13.744 million.
6
INTRODUCTION
As per Punjab Local Government Ordinance 2013, the activities of District Government are managed
under the administrative control of a CEO who acts as a PAO assisted by DOs distributing the work
among the officers, branches and / or sections of each District Office. Following is list of Departments
which manage the activities of District Health Authority:
7
MFDAC PARAS
8
1.1 CEO DHA
PARA NO.1 Unauthorized drawl of POL- Rs 7.107 million
According to rule 2.33 of PFR Vol-I states that every government servant should
realize fully and clearly that he would be held personally responsible for any loss sustained by
the government through fraud or negligence on his part.
During audit of the CEO(DHA) Rajanpur for the period 2020-21, it was noticed
that an amount of Rs 7.107 million was drawn on account of POL. Scrutiny of the record
revealed that expenditure relates to other formations mostly DO Health office having its own
cost center, but CEO retained the budget of POL of other formations in his office cost centre
unauthorizedly. Furthermore the expenditure was not cross verified as same vehicles and
vaccinators are drawing from other offices. The detail is given in Annex A
Due to weak internal and financial controls the payments were without observing the
codal requirements.
Audit recommends that matter may be investigated and responsibility may be fixed
accordingly besides regularization of the expenditure.
[AIR Para:3]
Para NO.2 Blockage of Government money Rs. 22.298 million due to non-issuance of
purchased items to concerned centers
According to rule 2.33 of PFR Vol-I states that every government servant should realize
fully and clearly that he would be held personally responsible for any loss sustained by the
government through fraud or negligence on his part.
During the course of audit of CEO (Health) Rajanpur for the 2020-21 it was observed
that a huge expenditure was incurred on purchase of following items for hospitals. The supply
order was issued on 15.06.2020 and items were received in September 2020. But it was noted
that after lapse of considerable time the same have not been issued to concerned hospitals/centres
till the date of Audit.
9
Document Document
Item G/L Acc Description Amount
Date No
Purchase of Plant and 28.06.202 510001104
Vital Sign Monitor Machinery 1 0 5,116,185
Purchase of Furniture and 27.11.202 510003401
Foler Bed Fixture 0 2 4,620,000
Larenjoscope Machinery 1 2 3,661,332
ultra sonic nebulizer Machinery 0 9 2,754,000
Central monitoring Purchase of Plant and 28.06.202 510001103
system Machinery 1 9 2,586,664
Waiting Bech and Purchase of Furniture and 27.11.202 510000101
Revolving Chair Fixture 0 2 1,781,500
Over Bed Table and Purchase of Furniture and 27.11.202 510000101
Patients Stools Fixture 0 1 1,040,460
Purchase of Furniture and 27.11.202 510000401
Delivery Table Fixture 0 8 738,000
22,298,14
Total 0
Due to weak internal financial controls items were not supplied/issued to concerned.
Audit recommends issuance/supply of items as early as possible.
[AIR Para:4]
Para No.3 Unauthorized expenditure on repair of vehicles worth Rs. 0.603 million
According to rule 2.33 of PFR Vol-I states that every government servant should realize
government through fraud or negligence on his part.
10
During course of audit of CEO(DHA) Rajanpur for the period 2020-21 it was noticed that
an amount of Rs0.603 was drawn against the repair of transport. However, no history sheets for
repaired vehicles were maintained. In case of vehicle repairs, old parts were neither sold out nor
entered in the relevant stock register. The expenditure was shown from general orders supplier
instead of proper workshop. After repair satisfactory report was not obtained from the quarter
concerned. The detail is as below:
Document Date Document No Amount
06.10.2020 1900037512 57,330
06.10.2020 1900070329 42,655
06.10.2020 1900037511 192,348
06.10.2020 1900037513 69,030
15.12.2020 1900111482 174,000
15.12.2020 1900095508 67,626
Total 602,989
Due to weak internal financial controls irregular expenditure was incurred by the
department.
Audit would suggest that expenditure under observation may be got regularized with the
sanction of competent authority.
[AIR Para:5]
Para NO.4 Un-Authorized purchase of medicines Rs 0.743million
According to Government of Punjab Health Department letter No. SO (P-I) H/RC2001-

2002/01 dated 29-09-2001, Payment of cost of medicine is subject to receipt of D.T.L report.
During course of audit of the accounts of the CEO(DHA) Rajanpur, for the period 2020-
21, revealed that an amount of Rs0.743 million for making payments to Axis Pharma for ORS
sachets, was drawn but DTL Report showed that there was Potassium Chloride instead of
Sodium chloride and the same were issued to various centres for utilization. The payment of
medicine and utilization which has no required specification is unauthorized and act of
negligence.
11
Due to weak internal controls, the payment was made without having required
specification.
Audit recommends fixing of responsibility besides not utilizing the medicine and action
against the concerned.
[AIR Para:6]
Para NO.5 Un-authorized and doubtful payment of previous year’s liabilities - Rs45.401
million
According to rule 17.18 of PFR Vol.I, expenditure incurred in one year, should not be left
over to be met out of the budget for the next year. Further, according to rule 55 of Punjab
Procurement Rules 2014, “The bidder with the lowest evaluated bid, if not in conflict with any
other law, shall be awarded the procurement contract within the original or extended bid validity
period. Furthermore, according to rule 28(2) “the bid shall be valid for the period of time
specified in the bidding documents”. Moreover, according to 28(5) “the competent authority of
the procuring agency shall not extend the validity period without obtaining prior approval of the
authority next above the competent authority.
Contrary to above, it was noticed during the course of audit of the accounts of
CEO(DHA) Rajanpur for the period 2020-21 that expenditure to the extent of Rs45.401 million
as per detail given below pertaining to the previous year was met out budget of the current
financial year. The bid validity period according to bidding documents was 90 days but CEO
Health issued AAT (Award/Acceptance of Tender) after specified period to delay the purchase
process as tabulated below. Moreover payment was made before installation in violation of
condition 3.3 in chapter special conditions of contract, which stipulate the payment will be made
100% after presentation of the delivery/Installation/commissioning/execution report of the
equipment and all other works described in Contract. Moreover, the following points made the
claims/payments doubtful:
1. The date schedule is given below which shows that the procurement was intentionally
delayed
Major Advertisement Opening Award Performance Supply
Object Date Date Date(Withi Guarrantee order date
n 90 days of receipt (Date (After
opening after 15 days PG/Bank
12
date) of award) Guarrantee)
Purchase 01-2-2020 25-2-2020 08-06-2020 After Supply 15-06-2020
of Assets orders
2. Stock entries of other DDOs could not be verified to whom equipment were issued.
3. It has become routine not to utilize the approved budget in the financial year for which it
was approved.
The detail of payment is given in Annex-B
Audit is of the view that due to weak financial controls, the irregular and doubtful
expenditure was made to discharge old liabilities.
Audit recommends fixing the responsibility against the person(s) responsible for making
payments against old liabilities and also same may be got verified from District Accounts Office
that amounts against these bills were not already drawn as well as regularization of the same
from Finance Department.
[AIR
Para:7]
Para-06 Non Purchase of General Store items Rs 96.859 Million
According to rule 4 (h) of the District Authorities Budget Rules 2017. Chief Executive Officer
is responsible to monitor receipt and expenditure of the District Authority, offices and institutions to be
carried out in accordance with the approved budget and rules. Further according to rule 2.33 of the PFR
Vol-I, every Government servant should realize fully and clearly that he will be held personally
responsible for any loss sustained by Government through fraud or negligence on his part.
During course of audit of CEO (Health) Rajanpur for the period 1.07.20 to 30.6.21 it was
noticed that CEO invited bids for purchase of General store items of Rs. Million for Health
Facilities, on PPRA on 28-09-2020 and tenders were also sold. The Budget was also available in
relevant object code. The process remained stuck till June2021. In June the budget was revised
and advertised items were not purchased which is self-explanatory.
13
Due to non-purchasing the General store items for health facilities, the poor patients of
area were deprived from better health faculties. The detail is as below;
Sr. Last Date for Last Date for Estimated

Item
No. purchase of Tender purchase of Tender Cost
1 Medical equipment 20.00 million
2 Plant and machinery 05.00 million
3 Furniture/ Fixture 10 million
4 IT Equipment 1.75 million
5 Dental Material 15 million
Laborratory 06-10-2020 04- 07-10-2020 04-
6
Material 00Pm 00Pm 15 million
7 Xrays films 5.901 million
8 Bedding Clothing 1.521 million
9 Office Stationary 1.921 million
10 General store Items 14 million
11 Printing Material 6.766 million
96.859
Total million
Audit recommends fixing of responsibility on the persons involved besides reconciliation
of the accounts under intimation to Audit.
[AIR Para:11]
Para No. 07 Unauthorized withdrawal on repair of office building - Rs 0.526 million
According to Rule 16.2 of the PFR Vol-I, A constructional work, the estimated cost of
which is to exceed Rs.10,000 should not be entrusted for execution to outside firms or
contractors by Departments other than the Public Works Department without previously
consulting the Finance Department. As per Para 54 to 58 of CPWD Code read with Para 209 of
CPWA Code , no work should be commenced or liability incurred without administrative
approval and technical sanction estimate.
During audit of the CEO (Health) Rajanpur for the financial year 2020-21, it revealed
that amount of Rs0.526 million was drawn for repair and maintenance of office without
14
execution of work and engagement of public works department .Neither Administrative approval
nor technical sanction estimate was on record. Further all the bills were local instead of
contractor which allotment through PPRA. Detail in Annex-F
Due to weak financial management the unauthorized expenditure was incurred
Audit recommends regularization of expenditure besides fixing responsibility on

person(s) at fault under intimation to Audit.
[AIR Para:13]
Para No.08 Non utilization of tied grant- Rs 8.700 Million
According to rule 11 of District Authorities Accounts Rules 2017, the Chief Executive Officer
shall be responsible for proper maintenance of departmental accounts and financial discipline of a
district authority, subordinate offices and institutions. Further as per rule 11(2)(a) CEO will ensure that
departmental accounts of district authority are maintained correctly and efficiently.
During audit of CEO(Health) Rajanpur for the period 1.07.2020 to 30.6.2021 it was
noticed from the Bank Statement of CEO Health Rajanpur that Commissioner D.G.Khan and
Deputy Director (Development) Rajanpur for different development works in Health Facilities
but same were not utilized till the date of Audit. The budget was not provided to health facilities
and public remained deprived off from facilities which were to be provided.
Sr.
Date Description Amount
No.
Received from Commissioner for Dialysis Machine in 5,000,00
1 28-4-2021
THQ Roojhan 0
Received from Commissioner for missing facilities in 1,200,00
2 4/5/2021
DHQ Hospital Rajhanpur 0
Received from Commissioner for missing facilities in 1,500,00
3 9/6/2021
THQ Roojhan 0
1,000,00
4 29-6-2021
Received from DD for Covid-19 Expenses 0
Total 8,700,00
15
0
The analysis for three years was made which shows that tied budget for medicine was
not utilized and shifted in salary and non-salary without approval and intimation to head office.
No utilization of tied budget resulted in shortage of instruments/infrastructure and

community deprived from the medicine.
Audit recommends fixing of responsibility for non-utilizing and cutting the tied budget.
[AIR Para:17]
Para No. 09 Unauthorized procurement of Medicine-Rs. 51.870 million

According to rule 2.33 of the PFR Vol-I, every Government servant should realize fully
and clearly that he will be held personally responsible for any loss sustained by Government
through fraud or negligence on his part.
Contrary to above, it was noticed during audit of the accounts of CEO(DHA) Rajanpur
for the period 2020-21 that expenditure to the extent of Rs51.870 million was made on
procurement of medicine. The procurement was unauthorized as proper procedure and time
schedule was not observed as prescribed in bidding document ie Performance guarantee and
contract on stamp duty paid paper was not received from supplier before the purchase orders.
Mostly Stamp papers were kept blank and Bank Guarantee and stamp paper of Bloom Pharma
were missing.
Audit is of the view that due to weak financial controls, the special favour was given to
supplier and irregular procedure was made to procure medicine.
unauthorized payments.
[AIR Para:18]
Para No. 10 Unrealistic and defective budgeting resulted unspent balance of –

Rs255.900 million
According to rule 4 (h) of the District Authorities Budget Rules 2017. Chief Executive Officer
is responsible to monitor receipt and expenditure of the District Authority, offices and institutions to be
carried out in accordance with the approved budget and rules. Further as per rule 4(j) assess the
16
estimated receipts of the authority in timely manner as communicated by the Provincial Finance
Commission and the own source revenue of the authority. According to rule 11 of District Authorities
Accounts Rules 2017, the Chief Executive Officer shall be responsible for proper maintenance of
departmental accounts and financial discipline of a district authority, subordinate offices and
institutions. Further as per rule 11(2)(a) CEO will ensure that departmental accounts of district
authority are maintained correctly and efficiently.
During audit of CEO(Health) Rajanpur for the period 1.07.2020 to 30.6.2021 it was
noticed budget for the year 2020-21 was found defective and unrealistic as per Annex-H.
1- Rs255.962 millions could not be spend due to the reason that amounts were not released
to the concerned DDO’S and it resulted unspent balance of Rs182.471 million.
2- While Rs182.471millions were remained unspent by CEO’s own budget.
3- Proper budget control register was not maintained and bills were submitted / passed
without appropriations. It proves that departmental accounts of district authority were not
maintained correctly and efficiently.
Audit recommends fixing of responsibility for maintenance of unrealistic defective
budget.
[AIR Para:19]
Para No.11 Loss due to less/non recovery of withholding tax and PST on services Rs0.127
million
According to Government of Punjab Finance Department letter no.S0(TAX)1-2/97
(withholding) dated July 18, 2014, All the Govt. Departments are prescribed withholding agents
under the Punjab Sales Tax on Services (withholding) Rules 2012 and are requested to follow the
principle of purchasing taxable services only from the persons / organizations who are registered
with PRA. Where they are required to withhold the Punjab Sales Tax amount at the time of
payments to the service providers and deposited with PRA immediately.
During audit of accounts of CEO Health Rajanpur, it was observed that following firms
provided the services during 1.7.20 to 30.6.21. The payments were made to the firms less
deduction of withholding tax on services and PST due to which the Govt. sustain a loss of
Rs0.127 million as detailed in Annex.I
Due to weak financial management, the tax was not deducted on prescribed rate.
The excess amount of Rs0.045 million was paid, payment of excess amount resulted in
loss to Govt. Exchequer.
17
Audit recommends the recovery of Govt. loss under intimation to audit.
[AIR Para:21]
Para No. 12 Unjustified drawl of TA/DA Rs3.586 million and recovery of –Rs 0.157
According to rule 1.7 of Punjab TA rules, a controlling officer in order to ensure that
traveling allowance is not turned into a source of profit exercise care that there is no evasion or
breach of the fundamental principle of traveling allowance, viz., that the allowance is not to be a
source of profit.
During audit of CEO Health Rajanpur it was noticed that amounting to Rs 3.587 million
was drawn on account of TA/DA during 2020-21.The detail is given in Annex-J.
Following serious short comings were noted:
1. Rs 0.157 million were over drawn by officers/officials.
2. CEO, DHO and DDOs visited field but their tours do not match with DHIS monitoring
report, which shows the entries in log book and tour diaries are imaginery.
3. DHO has own budget of TA/DA, the payment to DHO and his staff is self explanatory
and there are sufficient chances of double drawl.
Due to weak financial controls, the payment was made over the actual claim and
unauthorized payment by the department.
The matter is needed to be investigated to fix the responsibility and amount under
observation and necessary action should be taken accordingly.
Audit recommends fixing of responsibility against the persons at fault besides recovery of
overpayment.
[AIR Para:24]
Para No. 13 Un-authorized payment of previous year’s liabilities of medicine-Rs.79.668

million
According to rule 17.18 of PFR Vol.I, expenditure incurred in one year, should not be left
over to be met out of the budget for the next year.
Contrary to above, it was noticed during the audit of the accounts of CEO(DHA)
Rajanpur for the period 2020-21 that expenditure to the extent of Rs79.668 million as per detail
18
given in Annex-K, pertaining to the previous year was met out budget of the current financial
year.
1. The tender opening date was 25-2-2020 and it was to be awarded within 90 days but it
was awarded on 08-06-2020 which shows that the procurement was intentionally
delayed.
2. The Performance Guarantee and Contract on stamp papers were taken after purchase
order, but these were to be taken before supply order.
3. The Procurement of Rs 31.954 million was made from those firms which were not in
centrally prepared list of pre-qualified firms as detail below;
Document
Document No Amount Supplier Item
Date
Fresenius MEDICAL
24.08.2020 5100040002 11,376,332 Care Dializer
24.08.2020 5100039011 7,800,000 Bloom Pharma Amvit
24.08.2020 5100039010 7,400,000 Bloom Pharma Myfer
Ciproflaxci
24.08.2020 5100039012 2,040,000 Bloom Pharma n
06.10.2020 5100066025 2,027,200 3N life medicine Bicorbonate
24.08.2020 5100039014 1,310,715 Well share Secure
Total 30600262074
4. Stock entries of other DDOs could not be verified to whom supply was made.
5. It has become routine not to utilize the approved budget in the financial year for which it
was approved.
expenditure was made to discharge old liabilities.
payments against old liabilities and also the same may be got verified from District Accounts
Office that amounts against these bills were not already drawn as well as regularization of the
same from Finance Department.
19
[AIR Para:25]
Para No. 14 Doubtful payment on account of POL- Rs0.792 million
According to rule 2.33 of the PFR Vol-I, every Government servant should realize fully and
clearly that he will be held personally responsible for any loss sustained by Government through fraud
or negligence on his part.
During audit of CEO (Health) Rajanpur for the period 1.07.2020 to 30.6.2021 it was Rs
0.792 million were drawn for POL of vehicle DGG-36 as detailed below,
Document No Posting Date Amount

1900043533 22.09.2020 137,371
1900599480 26.06.2021 111,130
1900599485 26.06.2021 141,828
1900647483 26.06.2021 122,960
1900014800 20.11.2020 139,079
1900599015 10.03.2021 139,820
Total 792,188
Following serious irregularities were noted;
1- Visits in log books and actual visits uploaded with location in DHIS totally differ.
2- According to log book The tyres were changed after 111579 kilo meters which is
practically impossible as tabulated below;
Meter Reading
Date (Km)
Changing on 24-11-2020 as per log book 352462
Changing on 5/9/2019 as per logbook 240883
Tyre changed after traveling 111579
3- The consumption with AC and without AC remained same ie 7Km/ Liter.
The above picture shows the consumption is doubtful.
expenditure was made
20
Audit recommends inquiring the matter and fixing of responsibility on the person at fault.
[AIR Para:26]
Para No.15 Unauthorized payment of inadmissible allowances Rs 0.046 million
According to clause 9 of Punjab District Authorities Accounts Rules 2017, that DDO and
payee of the pay, allowances, contingent expenditure or any other expense shall be personally
responsible for any overcharge, fraud or misappropriation and shall be liable to make good that
loss.
Contrary to the above, it was noticed during audit of the accounts of CEO H Rajanpur
following official withdrew inadmissible conveyance allowance as detail below,
Personal
Name Description Amount Remarks
No
The official is residing in
5%
Govt Residence but 5%
30684885 Syed Saqib Sijjad maintenanc 11,546
Maintenance Charges are not
e
being deducted
Convey Residing in office building
Mohammad
31001571 Allowance 34,272 but Conv. All is not being
Nawaz Malik
2005 deducted
Total 45,818
Due to weak internal control caused overpayment of pay and allowances was made and
The Government sustained loss.
Audit recommends either regularize the employee or recover the overpayment under
intimation to audit.
[AIR Para: 27]
1.2 District Officer Health
Para No. 16 Unjustified expenditure on repairs – Rs 0.520 million
According to Rule 2.33 of PFR Vol-I, every government servant should realize fully and clearly
21
that he would be held personally responsible for any loss sustained by the government through
fraud or negligence on his part.
During audit of the accounts of DHO Rajanpur, it was observed that expenditure to the extent of
Rs520,553 was incurred on repair and maintenance of vehicles.
Scrutiny of the record of expenditure revealed that:
1- History sheet of said vehicle / machinery on prescribed form was not maintained.
2- The old/replaced parts were not entered into dead stock register nor these were
auctioned.
3- The payment was made without obtaining certificate regarding satisfactory repair work
from the in charge concerned.
4- Quotations were called at personal level which resulted uneconomical expenditure.
Document No. Date of Drawl Amount Vehicle Item
1900083352 14.10.2020 32,500 X-68-AF Frame
1900679734 23.06.2021 69,339 X-68-AF PARTS
1900074648 16.02.2021 61,776 X-68-AF TYRES
1900162281 28.01.2021 49,215 X-68-AF compressor
1900169209 28.01.2021 41,020 X-68-AF painting
1900039742 06.11.2020 35,863 X-68-AF FRONT GLASS
1900169208 28.01.2021 35,400 X-68-AF misc repair
1900143275 21.12.2020 30,420 X-68-AF SHOCKS
1900644081 07.06.2021 30,420 X-68-AF WATER BODY
1900679737 23.06.2021 29,318 X-68-AF Parts
1900083351 14.10.2020 28,000 X-68-AF Radiator
1900159302 28.01.2021 24,000 X-68-AF denting
1900577130 07.06.2021 21,528 X-68-AF PARTS
22
1900159301 28.01.2021 17,000 X-68-AF misc repair
1900061756 21.12.2020 14,754 X-68-AF PARTS
Total 520,553
Due to weak internal control unjustified expenditure was incurred by the department.
Audit requires that the matter may please be investigated and appropriate action may be taken
against the person held responsible.
[AIR Para:6]
Para-17 Loss due to non recovery of PST on services – Rs 0.029

According to Government of Punjab Finance Department letter No.S0(TAX)1-2/97
(withholding) dated July 18, 2014, All the Govt. Departments are prescribed withholding agents
under the Punjab Sales Tax on Services (withholding) Rules 2012 and are requested to follow the
principle of purchasing taxable services only from the persons / organizations who are registered
with PRA. Where they are required to withhold the Punjab Sales Tax amount at the time of
payments to the service providers and deposited with PRA immediately.
During audit of accounts of DHO Rajanpur, it was observed that following firms provided the
transportation services during 1.7.20 to 30.6.21. The payments were made to the firms without
deduction of withholding tax (PST) on services, due to which the Govt. sustained a loss of
Rs28,960 on account of PST as detailed below.
Document No. Drawl Date Amount 16% PST
1900072333 16.12.2020 30,000 4,800
1900137266 21.12.2020 34,000 5,440
1900169207 28.01.2021 15,000 2,400
1900662100 25.03.2021 4,000 640
1900662101 25.03.2021 14,000 2,240
1900559420 23.06.2021 45,000 7,200
1900680770 23.06.2021 39,000 6,240
Total 181,000 28,960
Due to weak financial controls, tax was not deducted. It resulted loss to Government.
23
Audit recommends the recovery of Govt. loss under intimation to audit
[AIR Para:8]
Para-18 Non deduction of Income Tax – Rs 0.012 million
According to section 153(1)(a) & (b) of Income Tax Ordinance amended vide Finance Act. 2015
read with Division III of Part III of the First Schedule, the rate of deduction of Income Tax at
source will be as follow:
Detail Tax payer Filer Non Filer

Supply of Company 4% 6%
Goods
Person 4.5% 6.5%
Rendering Company 8% 12%
Services
Person 10% 15%
During audit of DHO Rajanpur for the F.Y. 2020-2021 it was noticed that detailed below
payments were made to supplier but prescribed rate of income tax on services (10%) was not
deducted it resulted overpayment of Rs11,826
Document I. Tax (to be

Description Drawl Date Amount
No. recovered)
Transportation charges 1900072333 16.12.2020 30,000 1,650
Transportation charges 1900169207 28.01.2021 15,000 825
Photocopies 1900662103 25.03.2021 16,172 889
Photocopies 1900554163 22.04.2021 17,840 981
Total 215,012 11,826
24
Audit recommends the recovery of income tax from the concerned and same may be deposited
into Govt. treasury under intimation to audit.
[AIR Para:9]
Para No. 19 Non deduction of Income Tax – Rs 0.042 million
According to Rule 2.31 of the PFR Vol-1, a drawer of bill for pay, allowances, contingent and
other expenses will be held responsible for any overcharges, frauds and misappropriation.
During course of audit of DHO Rajanpur for the F.Y. 2020-2021 it was noticed that anesthesia
allowance amounting to Rs 360,000 was paid to Dr. Shafique vide document no1900680768
dated 23.06.21 but necessary deduction of tax was not made. While calculating the total annual
income of said employee, Rs 41,751 were less deducted from pay. It resulted in overpayment of
Rs 41,751
Head Amount
Special Healthcare All. 120,000
Adhoc Relief All 2019 05% 20,401
Health Professional Allow 341,664
Medical Allow 15% (16-22) 22,152
Convey Allowance 2005 60,000
House Rent Allowance 53,196
Basic Pay 408,140
Non - Practicing Allowance 273,336
Health Sector Reforms All 144,000
Total 1,555,045
Income Tax Deducted (65,505)
Anesthesia Allowance 360,000
25
Head Amount
Total income after Anesthesia Allowance 1,915,045
Tax to be deducted 107,256
Balance to be Recovered 41,751
Audit recommends the recovery of income tax from the concerned and same may be deposited
into Govt. treasury under intimation to audit.
[AIR Para:10]
Para No. 20 Unauthorized expenditure of POL drawn for vehicles of other formations –
Rs 0.048 million
According to section 115(4)(a) of PLGO 2001, the Auditor General in the case of District
Government shall ascertain whether the monies shown in the account as have been disbursed
were legally available for, and applicable to the service or purpose to which they have been
applied or charged and no expenditure has been incurred from the Local Fund for the benefit of
a particular person or persons to the disadvantage of the community as a whole.
During audit of DO Health Rajanpur for the financial year 2020-21 it was noticed that in the
bellow mentioned cases, the cost of POL was drawn for the vehicles of other formations which
were not property of District Health officer Rajanpur. It resulted in unauthorized payment of
POL valuing Rs48,506 as detailed below:
Drawl Date Vehicle Amount
06.11.20 RPG 41 2,184
22.04.21 GE 485 2,396
22.04.21 GE 407 10,662
23.06.21 LEG 1882 33,264
26
Total 48,506
Due to weak internal controls, unauthorized payment against POL was made.
Audit advises that responsibility may be fixed for unauthorized / invalid expenditure against the
concerned officer besides recovery thereof being an invalid charge to the public exchequer.
[AIR Para:12]
Para-21 Loss on account of conveyance allowance worth – Rs 1.550 million

According to instruction issued by the Government of the Punjab Finance Department letter
No.FD.PC-2-1/2008 dated 11-07-2008 a Government servant availing the facility of Government
vehicle/pick & drop will not be allowed conveyance allowance. Further According to
Government of the Punjab Finance Department letter No.FD.SR. 19-4(P) (PR) dated 21.04.14
Clarification issued that the officers who are availing Govt. Vehicles including Bikes
(Sanctioned/Pool) are not entitled to the facility of Conveyance Allowance. This Department’s
instructions, whereby conveyance allowance was allowed on a certificate of not using vehicle
from house to office and vice a versa are withdrawn accordingly.
District Officer Health Rajan Pur paid Rs1.550 million against conveyance allowances to
vaccinators during the financial year 2020-21 un-authorizedly because Motor Cycle was also
allotted to Vaccinators and cost of POL/Repair and maintenance was also paid to them from
Government account against performing duties. It resulted an overpayment of Rs1.550 million
as detailed below.
P.No. Name Designation Amount
3067768
RAFIQUE AHMAD SIAL C.D.C. SUPERVIOSOR 34,272
4
3067895
MUHAMMAD AMJAD C.D.C. SUPERVIOSOR 34,272
4
3068061
JAVED IQBAL C.D.C. SUPERVIOSOR 34,272
6
3067764
KHALIL AHMAD C.D.C. SUPERVIOSOR 23,184
8
3067767
MUHAMMAD AKHTAR C.D.C. SUPERVIOSOR 23,184
2
3067893
MUHAMMAD ABDULLAH C.D.C. SUPERVIOSOR 23,184
1
27
3067900
QASIM ALI C.D.C. SUPERVIOSOR 23,184
9
3067925
SHAHID HUSSAIN C.D.C. SUPERVIOSOR 23,184
5
3067928
HABIB UR REHMAN C.D.C. SUPERVIOSOR 23,184
7
3067931
MUHAMMAD JAMIL C.D.C. SUPERVIOSOR 23,184
0
3067962
RUB NAWAZ C.D.C. SUPERVIOSOR 23,184
5
3068060
AHMAD ZULFIQAR C.D.C. SUPERVIOSOR 23,184
2
3068076
MUHAMMAD YOUNIS C.D.C. SUPERVIOSOR 23,184
7
3068077
MUHAMMAD IQBAL C.D.C. SUPERVIOSOR 23,184
6
3068078
MUHAMMAD AYAZ C.D.C. SUPERVIOSOR 23,184
4
3068281
ALLAH DITTA C.D.C. SUPERVIOSOR 23,184
2
3068284
SHAHID IQBAL C.D.C. SUPERVIOSOR 23,184
1
3068285
ABDUL RAUF C.D.C. SUPERVIOSOR 23,184
4
3164552
IRFAN NAZIR C.D.C. SUPERVIOSOR 23,184
6
3164553
SAJID HUSSAIN C.D.C. SUPERVIOSOR 23,184
8
3164554
ABDUL MUNAM C.D.C. SUPERVIOSOR 23,184
6
3164555
MUHAMMAD SHOAIB C.D.C. SUPERVIOSOR 11,592
2
3164556
MUHAMMAD IQBAL C.D.C. SUPERVIOSOR 23,184
6
3154016 MOHAMMAD HANIF

C.D.E INSP:R 23,184
3 KMARAN
3087666 MIUNIR HUSSAIN VACCINATOR 92,550
28
3087666
MIUNIR HUSSAIN VACCINATOR 33,348
6
3067761
NAZIR AHMAD VACCINATOR 23,184
8
3067763
ASIF IQBAL VACCINATOR 23,184
7
3067765
MUHAMMAD RASHID VACCINATOR 23,184
0
3067910
WALI AHMAD VACCINATOR 23,184
5
3067913
NAJAM UDIN VACCINATOR 23,184
3
3067971
RAHIM BAKHSH VACCINATOR 23,184
9
3067980
ABDUL RASHEED VACCINATOR 23,184
5
3087666
AHMED BUKHSH VACCINATOR 11,592
8
3087666
AZHAR HUSSAIN VACCINATOR 23,184
9
3087667
MALIK KHALID MEHMOOD VACCINATOR 23,184
1
3163589
IJAZ AHMAD VACCINATOR 23,184
1
3164557
MUHAMMAD SHAH ZAMAN VACCINATOR 23,184
6
3164559
LAL HUSSAIN VACCINATOR 23,184
7
3176397
MAQSOOD AHMED VACCINATOR 23,184
0
3178224
JALIL IQBAL VACCINATOR 23,184
1
3178544
NADEEM AKHTAR VACCINATOR 23,184
3
3178605
FAYYAZ AHMED VACCINATOR 23,184
4
29
3183859
MOHAMMAD MOOSA VACCINATOR 23,184
6
3184735
ANWAR ABID VACCINATOR 23,184
7
3184736
IRFAN ULLAH VACCINATOR 23,184
3
3184739
MUHAMMAD NAZAMUDDIN VACCINATOR 23,184
0
3190352
MOHAMMAD AKRAM VACCINATOR 23,184
0
3190353
AMJAD HUSSAIN VACCINATOR 23,184
2
3204114
TAJAMUL HUSSAIN VACCINATOR 23,184
4
3204114
FARHAN ALI VACCINATOR 23,184
7
3204114
ANJUM FAYYAZ VACCINATOR 23,184
9
3204115
SHAHID HUSSAIN VACCINATOR 23,184
2
3204116
SABIR HUSSAIN VACCINATOR 23,184
0
3204116
NADIR ALI VACCINATOR 23,184
2
3205018
AHTSHAM ISMAIL VACCINATOR 23,184
5
3205019
FLAK SHAR VACCINATOR 23,184
5
3205020
MUHAMMAD AKHTAR VACCINATOR 23,184
0
3208658
SAEED AHMAD VACCINATOR 19,320
5
3216703
KHURSHID AHMAD VACCINATOR 9,660
1
3216703
ARIF BILAL VACCINATOR 9,660
5
3217004 IHSAN FAREED VACCINATOR 6,357
30
3216703
JAHANZAIB ALI VACCINATOR 9,660
7
3216703
MUHAMMAD AKRAM SAEEDI VACCINATOR 9,660
8
3216846
MUHAMMAD RAMZAN VACCINATOR 4,425
8
3216703
RASHID KHAN VACCINATOR 9,660
9
3216704
MUHAMMAD AJMAL VACCINATOR 9,660
0
3216846
MUHAMMAD RAMZAN VACCINATOR 7,728
8
3216703
ARIF BILAL VACCINATOR 2,555
5
3216703
JAHANZAIB ALI VACCINATOR 2,555
7
3216703
KHURSHID AHMAD VACCINATOR 2,493
1
3216703
MUHAMMAD AKRAM SAEEDI VACCINATOR 2,493
8
3217004
IHSAN FAREED VACCINATOR 5,796
3
3216703
RASHID KHAN VACCINATOR 2,493
9
3216704
MUHAMMAD AJMAL VACCINATOR 2,493
0
Total 1,550,950
Due to weak financial controls, unauthorized payment was made. It resulted loss to Government.
Audit recommends fixing of responsibility on the officer concerned besides recovery of
Government loss.
[AIR Para:17]
Para No. 22 Doubtful payment on account of purchase of POL – Rs 0.228 million
31
According to clause 9 of Punjab District Authorities Accounts Rules 2017, that DDO and payee
of the pay, allowances, contingent expenditure or any other expense shall be personally
loss.
During audit of District Officer Health Rajan Pur for the year 2020-21, it was noticed that in the
detail below cases, the POL was drawn and shown to consumed. The expenditure was doubtful
due to the following serious reasons. It resulted doubtful payment of Rs228,000 and Govt.
sustained loss.
POL
Date Vehicle Remarks Cost of POL
(Liters)
POL was drawn but not signed by officer

28.04.21 X-68-AF for authenticity of visit, proves POL was 250 30,000
misappropriated
POL was drawn but not signed by officer

14.06.21 X-68-AF for authenticity of visit, proves POL was 100 12,000
misappropriated
Lahore to Rajanpur , visit on 31.06.21

31.06.21 X-68-AF showed fake entry and POL was 250 30,000
misappropriated
20.11. to Log book was tempered and use of fluid

X-68-AF 1160 139,200
02.12.20 proves doubtful drawl of POL
28 Liters were drawn twice vide slip

no.12688, 2657. It proves misappropriation
28.08.20 X-64- 20 2,400
of POL of one slip i-e 20 liters because no
visit was shown against slip no 2657
Vehicle traveled 305 kilometers without

04.09 to
X-64- fuel. It proves that log book was 38 4,560
05.09.20
maintained without actual field visits.
20.05. to X-64- Vehicle traveled 394 kilometers without 49 5,880

22.05.21 fuel. It proves that log book was
32
POL
Date Vehicle Remarks Cost of POL
(Liters)
Vehicle traveled 264 kilometers without

15.06.21 X-64- fuel. It proves that log book was 33 3,960
Total 228,000
Due to weak financial controls, unauthorized payment was made. It resulted loss to Government.
Audit recommends fixing of responsibility on the person at fault besides regularization of expenditure
under intimation to audit.
[AIR Para:18]
Para No. 23 Unauthentic consumption of POL – Rs 0.122 million

According to clause 9 of Punjab District Authorities Accounts Rules 2017, that DDO and payee
of the pay, allowances, contingent expenditure or any other expense shall be personally
loss.
During course of audit of District Officer Health Rajan Pur for the year 2020-21, it was noticed
that in the detail below cases, the POL was drawn and shown to consumed. The expenditure was
doubtful due to the following serious reasons.
1. POL for fogging machine was not supported with approved programme for fogging
showing location, Mohalla, Area etc. It creates doubt of actual consumption of POL.
2. POL for generator was drawn but log book and average consumption certificate was not
available on the record. It also creates doubt of consumption of POL.
Drawl Date Head Amount
15.12.20 FOGGING 22,148
22.04.21 Generator 16,224
33
29.03.21 FOGGING 56,732
31.05.21 FOGGING 15,596
30.04.21 FOGGING 11,009
Total 121,709
Due to weak financial controls, unauthorized payment was made.
Audit recommends fixing of responsibility on the person at fault besides regularization of expenditure
[AIR Para:19]
Para No. 24 Overpayment due to payment of higher rates of POL than notified by
OGRA – Rs 0.049 million
According to rule 2.10(a)(1) of the PFR Vol-I “Same vigilance should be exercised in respect of
expenditure incurred from Government revenues as a person of ordinary prudence would
exercise in respect of the expenditure of his own money”.
During audit of DO Health Rajanpur it was noticed that total expenditure incurred on account of
POL during the period 1.7.2020 to 30.06.2021 was Rs3,167,793 by the vehicles used under the
control of DO(Health). The overall POL was purchased from (PSO and PBS). While comparing
the rate charged in selected vouchers with OGRA rates it was noticed that 1.20% to 1.90 % rate
was overcharged by the petrol pump. Hence total amount overpaid on account of POL by the DO
Health was Rs49,100 (3167793*1.55/100)
Due to weak financial management, the amount was paid in excess of notified price. It resulted
loss to Government.
The amounts as pointed out may be recovered from the concerned suppliers and deposited into
Govt. treasury without further delay under intimation to audit.
[AIR Para:21]
Para No. 25 Doubtful expenditure out of Heath Council Rs1.908 million
34
According to Notification No. PSO/Secry. P&SH/05/2016 of Government of the Punjab Primary
and Secondary HealthCare Department dated 2nd July 2016, Secretary of the Health Council shall
prepare M&R schemes, Purchase and repair of Machinery/Equipment. After approval from
Health Council, the scheme shall be executed using local expertise. Further According to
Notification No So(B&A)1-24/2016, the DDO will notify the inspection committee for the
physical verification of store items.
During audit of the accounts of DOH Rajanpur for the year 2020-21, Following BHU’s incurred
the expenditure against funds provided through Health Council Account. It was observed that an
amount of Rs1.908 million was incurred on procurement of store, repairs, catering and other
expenses. Following serious omissions were noticed.
1- Physical verification reports were not available by the inspection committee as

required under guidelines of Primary and Secondary Health Department.
2- Stock entries of store items were not shown to audit.
3- Issuance of the purchased items were not shown to audit.
4- Income tax was not withheld.
5- Approval of Health Council was not available on the record.
Name of BHU Amount
Kotla Naseer 106,000
Noor Pur 75,000
Darigri 76,000
Hazrat Wala 80,000
Salampur 109,000
Burray wala 90,000
Tatar wala 100,000
Kotla Mughlan 118,000
Meeran Pur 104,000
35
Name of BHU Amount
Kotla Eason 66,000
Umar Kot 75,000
Soon Miani 99,000
Murghai 93,000
Kot Sabzal 97,000
Jahan Pur 99,000
Tal Shumali 105,000
Shah wali 98,000
Rojhan Chowk 100,000
Their 99,000
Ward No.01 Kot Mithan 119,000
Total 1,908,000
Audit recommends that matter may be investigated and responsibility should be fixed on
Officers / officials concerned besides recovery of doubtful payments under intimation to audit.
[AIR Para:22]
36
1.3 MS DHQ Hospital Rajanpur
Para No.26 Overpayment against dress/uniform allowance due to higher rate than
entitlement of Rs 0.065 million
According to Government of Punjab health department order No. No. SO(ND)2-

26/2004(Vol-II) dated 19.01.2012, Governor of the Punjab is pleased to accord approval to
increase of dress allowance and mess allowance in respect of following categories w.e.f
01.01.2012.
Basic Scale Head Present Rate Proposed

(P.M) Rate (P.M)
BS-17 & Dress Allowance Rs. 600 Rs. 2100
above Mess Allowance Rs. 500 Rs. 6500
Contrary to above during the course of audit of MS DHQ Hospital Rajanpur for the year
2020-21, it was observed that Mrs. Aisha perveen was appointed as Head Nurse (BS-17) vide
order No.So.(NC)20-6/2015(PPSC) dated 15.01.2016 but dress allowance was allowed to her
higher than her entitlement which resulted in overpayment of Rs 65,500 as detailed below.
Pr. No. Name Scale Desg. Drawn Due Diff. Month Amount Period
ASST: 15.01.2016
AISHA Grade NURSING to
31108147 PERVEEN 17 INSTRUCTOR 3100 2100 1000 65.50 65,500 30.06.2021
Total 65,500
Audit is of the view that due to weak administrative controls, dress allowance was
allowed to her higher than her entitlement.
Payment of higher rate of dress allowance resulted in loss of Rs 65,500
The department signed the observation and noted for compliance.
Audit recommends inquiry and fixing responsibility on the person(s) at fault besides recovery of Rs
65,500.
37
[AIR Para:6]
Para No.27 Unauthorized payment of Pay and allowances without sanctioned post
Rs 0.508 million
According to Rule 2.33 of PFR Vol-I, every government servant should realize fully and
clearly that he would be held personally responsible for any loss sustained by the government
Contrary to above, during the course of audit of MS DHQ Hospital Rajanpur for the year
2020-21 it was observed that amounting to Rs 507,796 were drawn on account of pay and
allowances against the post of Junior Clerk. Scrutiny of the record revealed that the said post
was not sanctioned by the Finance Department. So payment of pay and allowance without
sanctioned post was unauthorized. The detail of drawl is given below;
Amoun
Pr. No. Name Scale Desig. C.C Detail t
3067356 MUHAMMAD Grade JUNIOR RC900 Adhoc Relief All 2019 31,540
0 AFZAL 11 CLERK 1 10%
Adhoc Relief All 2018 31,540
10%
10%
Basic Pay 315,400
House Rent Allowance 22,236
Convey Allowance 2005 34,272
10%
Medical Allowance 18,000
Total 507,796
Audit is of the view that due to weak administrative controls, salary was paid without
sanctioned post.
Payment of salary was paid without sanctioned post caused unauthorized expenditure of
Rs 507,796.
38
Audit recommends inquiry and fixing responsibility on the person(s) at fault besides
regularization of expenditure of Rs 507,796.
[AIR Para:16]
Para No.28 Overpayment on account of Higher rate of Health Sector Reform

Allowance Rs 0.076 million
According to Government of Punjab Health Department Letter NO.PO(P&E-I)19-

113/2004(v) dated 13.4.20107, the rate for HSRA will be as follows:
39
Less Less
Other
Attractive Attractive
Post DHQ
THQ DHQ/THQ
Hospital
Hospitals Hospital
MO/Dental Surgeion(BS- 8,000 5,000 -
17)
WMO/Women Dental 10,000 6,000 -
Surgion(BS-17)
MS THQ 12,000 7,000 -
Annesthetist/Radio 30,000 23,000 12,000
Grapher(BS-18)
Other specialists (BS-18) 22,000 15,000 8,000
The HSRA will be allowed to the staff working at BHU and RHC @ 30% of basic pay.
During course of audit of MS DHQ Hospital Rajanpur for the year 2020-21, it was
observed that following employees were drawing HSRA higher than entitlement or entitlement
which caused overpayment amounting to Rs 76,038 The detail is given below.
Pr. No. Name Scale Desig. Draw Due Diff Mont Amoun Period
n h t
3153688 FOUZIA IRUM Grade CHARGE NURSE 1818 0 181 4 7,272 Jul.20 to
4 16 8 Oct.20
3162389 SADAT FARID Grade MEDICAL OFFICER 6000 500 100 5 5,000 Feb. to
6 17 0 0 Jun.21
3169317 HAFIZ Grade MEDICAL OFFICER 12000 500 700 1.42 9,940 19.05.21 to
7 MUHAMMAD 17 0 0 30.06.21
REHAN
3211355 MUHAMMAD Grade MEDICAL OFFICER 6000 500 100 10 10,000 Jul.20 to
3 ZESHAN AZIZ 17 0 0 Apr.21
3212304 MUHAMMAD Grade T/WELL OPERATOR 942 0 942 3 2,826 Jul.20 to
1 AKRAM 03 Sep.20
3213191 MUHAMMAD Grade SENIOR MEDICAL 6000 500 100 3 3,000 Jul.20 to
5 OWAIS 17 OFFICER 0 0 Sep.20
40
6 IRFAN MURTAZA 17 OFFICER 0 0 Sep.20
3213191 JAVEED ABBAS Grade SENIOR MEDICAL 6000 500 100 2 2,000 Jul.20 to
7 17 OFFICER 0 0 Aug.20
3213191 SALMAN Grade SENIOR MEDICAL 6000 500 100 3 3,000 Jul.20 to
8 GHAFOOR 17 OFFICER 0 0 Sep.20
7 SHAHBAZ 17 OFFICER 0 0 Sep.20
1 IRFAN 17 OFFICER 0 0 Sep.20
3213374 HASSAN AKHTAR Grade SENIOR MEDICAL 6000 500 100 3 3,000 Jul.20 to
3 17 OFFICER 0 0 Sep.20
3213374 SHARJEEL AHMAD Grade SENIOR MEDICAL 6000 500 100 3 3,000 Jul.20 to
3214800 KHURAM GULZAR Grade SENIOR MEDICAL 6000 500 100 3 3,000 Jul.20 to
2 ARSLAN TARIQ 17 OFFICER 0 0 Sep.20
3215038 RAO SHAKEEL Grade SENIOR MEDICAL 6000 500 100 3 3,000 Jul.20 to
7 AHMAD 17 OFFICER 0 0 Sep.20
3215193 MUDASSIR Grade SENIOR MEDICAL 6000 500 100 3 3,000 Jul.20 to
5 HASSAN 17 OFFICER 0 0 Sep.20
3215219 NABEEL REHMAN Grade SENIOR MEDICAL 6000 500 100 3 3,000 Jul.20 to
5 IRFAN AKBAR 17 OFFICER 0 0 Sep.20
Total 76,038
Due to weak financial management, the unauthorized allowance was paid to them which
caused loss to exchequer.
Payment of higher rate of health sector reform allowance resulted in loss of Rs 76,038
Audit recommends that recovery may be effected in the light of above quoted
Government instruction and the allowance should be discontinued from the pay of the
employees.
[AIR Para:17]
41
Para No.29 Non-verification of Deposit challans of Rs 5.079 million from DAO and misuse
of Government Receipts due to delay in depositing-Rs 4.525 million
According to rule 7.1 of Punjab Treasury Rules, all sums received on behalf of
Government should be deposited into Government treasury without any delay. According to
clause 9 of Punjab District Authorities Accounts Rules 2017, that DDO and payee of the pay,
allowances, contingent expenditure or any other expense shall be personally responsible for any
overcharge, fraud or misappropriation and shall be liable to make good that loss.
During the course of audit of accounts of MS DHQ Hospital, for the year 2020-21, it was
observed that Government fee of Rs 5.07 million was collected and deposited into treasury
without verification of challans from the DAO. Audit further observed that receipts of Rs 4.525
million were misused as huge delay from 6 to 79 days was noted despite considering 5 days as
depositing period. The detail is given below.
Detail of Deposited Govt. Delay Delay

Month Fee Date Challan No. Share period Amount
Ultradsoun
Jul-20 d 17.08.20 24 78,795 17 78,795
Ultradsoun
Aug-20 d 07.09.20 640 114,368 7 114,368
Ultradsoun
Sep-20 d 06.10.20 51 165,113 6 165,113
Ultradsoun
Oct-20 d 09.11.20 14 177,990 9 177,990
Ultradsoun
Nov-20 d 09.12.21 45 108,248 9 108,248
Ultradsoun
Dec-20 d 05.01.21 5 107,228
Ultradsoun
Jan-21 d 03.02.21 36 92,820
Ultradsoun
Feb-21 d 01.03.21 56 90,015
Ultradsoun
Mar-21 d 13.04.21 37 117,938 13 117,938
Ultradsoun
Apr-21 d 06.05.21 1 82,365 6 82,365
42
Ultradsoun
May-21 d 03.06.21 17 62,220
Ultradsoun
Jun-21 d 03.07.21 28 119,595
Sub. Total 1,316,694 844,816
Jul-20 Dental 12.08.20 49 19,450 12 19,450
Aug-20 Dental 20.10.20 412 26,450 50 26,450
Sep-20 Dental 20.10.20 410 37,400 20 37,400
Oct-20 Dental 06.11.20 28 37,550 6 37,550
Nov-20 Dental 06.12.20 2 26,750 6 26,750
Dec-20 Dental 06.01.21 32 32,150 6 32,150

Jan-21 Dental 04.02.21 1 31,450
Feb-21 Dental 05.03.21 90 32,300
Mar-21 Dental 07.04.21 17 32,850 7 32,850
Apr-21 Dental 19.5.21 20 26,650 19 26,650

May-21 Dental 04.06.21 40 19,250
Jun-21 Dental 06.07.21 16 31,900 6 31,900
Sub. Total 354,150 271,150
Jul-20 Lab. 17.08.20 13 86,630 17 86,630
Aug-20 Lab. 29.09.20 81 151,611 29 151,611
Sep-20 Lab. 28.10.20 435 407,393 28 407,393
Oct-20 Lab. 23.12.20 49 317,650 53 317,650
Nov-20 Lab. 28.01.21 62 201,654 79 201,654
43
Dec-20 Lab. 18.02.21 19 157,059 49 157,059
Jan-21 Lab. 30.04.21 13 192,516 90 192,516
Feb-21 Lab. 30.04.21 14 228,510 60 228,510
Mar-21 Lab. 24.05.21 40 566,517 55 566,517
Apr-21 Lab. 05.07.21 24 245,170 67 245,170
May-21 Lab. 14.07.21 7 156,765 45 156,765
Sub. Total 2,711,475 2,711,475
Jul-20 X-Ray 19.08.20 1 26,950 19 26,950
Aug-20 X-Ray 10.09.20 23 68,952 10 68,952
Sep-20 X-Ray 16.10.20 270 101,465 16 101,465
Oct-20 X-Ray 21.11.20 45 111,180 21 111,180
Nov-20 X-Ray 24.12.20 70 88,383 24 88,383
Dec-20 X-Ray 08.02.21 20 64,617 39 64,617
Jan-21 X-Ray 27.02.21 29 55,667 27 55,667
Feb-21 X-Ray 29.03.21 65 36,873 29 36,873
Mar-21 X-Ray 07.05.21 18 57,732 37 57,732
Apr-21 X-Ray 18.06.21 31 63,878 49 63,878
May-21 X-Ray 28.07.21 8 21,979 59 21,979
Sub. Total 697,676 697,676

5,079,995
44
4,525,117
Audit is of the view that due to weak financial management, the Government receipts
were not got deposited/credited into Government Treasury in time.
Non-deposit/credit of receipts into Government Treasury in time resulted in misuse

revenue amounting to Rs 4.525 million.
Audit recommends fixing of responsibility besides probing the matter to early deposit
of receipts into Government Treasury at the earliest.
[AIR Para:19]
Para No.30 Unauthorized Payment of Sales Tax on Electricity Bills – Rs 1.556Million
As per Sr. No. 52A of sixth schedule of Sales Tax Act 1990, hospitals having more than 50
beds are exempt from the payment of sales tax.
During course of audit of account of MS DHQ, Hospital Rajanpur for the Financial Year
2020-21, it was observed that electricity bills of the hospital were paid with the amount of Sales
Tax Rs 1.556 million as detailed below but the same was not allowed which caused loss to public
ex chequer.
REFERENCE PAYMENT BILL

Date NO. MONTH AMOUNT GST AMOUNT
20.08.2020
3152410142203 Aug-20 5,659,859 79,461
2715241013850
20.08.2020
1 Aug-20 5,284,510 289,044
2715241013850
20.08.2020
0 Aug-20 1,440,104 151,596
19.03.2021 3152410142203 Mar-21 135,022 17,837

2715241013850
19.03.2021 1 Mar-21 1,566,785 168,109
19.03.2021 2715241013850 Mar-21
45
0 473,364 75,283
2715241013850
27.04.2021 0 Apr-21 165,752 41,716
27.04.2021 3152410142203 Apr-21 577,592 77,537

2715241013850
27.04.2021 2 Apr-21 246,654 18,641
2715241013850
27.04.2021 6 Apr-21 320,087 16,922
2715241013850
27.04.2021 1 Apr-21 1,045,795 89,421
2715241013850
22.06.2021 1 Jun-21 2,993,147 219,515
2715241013850
22.06.2021 2 Jun-21 233,560 26,271
2715241013850
22.06.2021 6 Jun-21 281,370 32,912
2715241013850
22.06.2021 0 Jun-21 1,487,741 96,793
25.06.2021 3152410142203 Jun-21 1,056,837 155,042
TOTAL 1,556,100
Audit is of the view that due to weak financial management, unauthorized payment of
sales tax was paid.
Unauthorized payment of sales tax was caused a loss amounting to Rs 1.556 million.
Audit recommends fixing of responsibility besides adjustment in electricity charges.
[AIR Para:20]
Para No.31 Non- receipt of Bulk purchase medicines worth-RS 10.083 million
46
According to Govt. of Punjab Finance Department Notification No.FD(FR) 11-2/89 dated
01-11-2001, Officers in District Government are now authorized to distribute the budget
allocation for medicines in the following ratio
i- 10% reserved for natural calamities / emergency to be purchased in bulk
ii- 15% day to day purchase for normal medicines
iii- 75% bulk purchase for normal medicines.
During the course of audit of the accounts of Medical Superintendent DHQ Hospital,
Rajanpur for the year 2020-21, it was observed that total budget of medicines was Rs 67.663
million, out of which Rs 50.747 million was allocated/reserved against bulk purchase of
medicines. Bulk purchase was procured at District level by the CEO (DHA) and scrutiny of
record revealed that only medicines of 40.664 million (Annex-B) were received while medicines
of Rs 10.82 million were not received to the date of audit. The department did not bother to
reconcile the medicines with apex office and no any correspondence was on record. The detail is
given below.
Year Total Budget LP 25% Budget of Bulk Medicines Non receipt of
75% received medicines
2020 67,663,000 16,915,75 50,747,250 40,664,365 10,082,885
-21 0
Total 10,082,885
Audit is of the view that due to weak internal controls, medicines against the allocated
budget was not received.
Non- receipt of medicines in accordance to prescribed threshold was caused a loss

amounting to Rs 10.082 million.
Audit recommends fixing of responsibility besides further corresponding against the

matter with apex office.
[AIR Para:21]
Annex-B
47
Sr Date name of medicine qty unit Total
No rate
01 17/4/2021 inj erythropoentin 7000 1172.5 8,207,500
5000iu
02 12-06-21 inj vitamin d 400 29 11,600
03 13-06-21 Ors 10000 11.35 113,500
04 14-06-21 syp iron polymaltose 5000 39.75 198,750
05 15-06-21 syp ammonium 10000 31.65 316,500
chloride
06 16-06-21 syp salbutamol 10000 43.95 439,500
07 17-06-21 tab domperidone 10000 1.4 14,000
08 18-06-21 ciprofloxacin edrop 1500 48 72,000
09 19-06-21 moxifloxacin edrop 3400 34 115,600
10 20-06-21 tobra+dexa edrop 7000 37.85 264,950
11 14/6/2021 cap omeprazole 20mg 250000 1.95 487,500
12 14/6/2021 syp zinc 5000 41.3 206,500
13 14/6/2021 syp lactulose 7000 114.7 802,900
14 14/6/2021 tab diclofanac 300000 0.94 282,000
15 14/6/2021 inf pcm 6000 69.51 417,060
16 14/6/2021 tab losartan 50000 3.99 199,500
17 14/6/2021 tab glibenclamide 150000 0.9917 148,755
18 14/6/2021 syp amoxicilline 3000 53 159,000
19 14/6/2021 black silk 1 4000 120 480,000
20 14/6/2021 vicryl 1 3000 245 735,000
21 14/6/2021 salbo inh 5000 118.75 593,750
22 14/6/2021 syp ceterizine 30000 20 600,000
23 15//6/202 dialyzer complete set 8000 1195 9,560,000
1
24 16/6/2021 syp paracetamol 25000 44.9 1,122,500
25 16/6/2021 inj amikacin 250mg 5000 30.72 153,600
26 16/6/2021 inj transamine 5000 22.19 110,950
27 16/6/2021 tab atenolol 50000 1.25 62,500
28 16/6/2021 tab cefixme 400mg 100000 15.95 1,595,000
29 05-05-21 inj tramal 20000 7.92 158,400
30 05-05-21 iv line 22 20000 84.18 1,683,600
48
31 05-05-21 iv line 18 3000 84.18 252,540
32 05-05-21 spinal needle 1500 152 228,000
33 05-05-21 tab atorvastatin 50000 2.07 103,500
34 05-05-21 tab clopidogrel 30000 2.81 84,300
35 05-05-21 tab montelukast 30000 2.43 72,900
36 05-05-21 inj ceftriaxone 250mg 10000 29.25 292,500
37 05-05-21 inj ceftriaxone 1gm 20000 44.59 891,800
38 07-07-21 inj tanzo 5000 171 855,000
39 07-07-21 tab ciprofloxacin 100000 4.81 481,000
40 07-07-21 tab drotaverne 30000 1.91 57,300
41 07-07-21 tab ceterizine 500000 0.9 450,000
42 07-07-21 permethrin lotion 2000 49.75 99,500
43 07-07-21 tab pcm 100000 0.92 920,000
0
44 07-07-21 Cvp 186 3960 736,560
45 07-07-21 inj diclo 5000 8.57 42,850
46 07-07-21 syp cefixime 15000 46.65 699,750
47 07-07-21 tab amlodipine 100000 1.37 137,000
48 07-07-21 cap doxycycline 20000 5.4 108,000
49 07-07-21 syp chlorepheniramine 10000 27 270,000
50 07-07-21 iv line 24 15000 98.95 1,484,250
51 07-07-21 inf ciprofloxacin 2000 31.4 62,800
52 07-07-21 syp metronidazole 10000 51.89 518,900
53 07-07-21 atem soln 2000 39.75 79,500
54 13/7/2021 insulin 70/30 6000 404 2,424,000
total 40,664,36
5
Para No.32 Unauthorized Purchase of various laboratory items through Rate Contract - Rs
1.906 million
According to instructions issued by the Managing Director Punjab Procurement

Regulatory Authority S&GAD vide letter No. MD (PPRA)12-21/2010,dated 01-10-2011, rate
49
contract is not allowed. Further, according to rule 17.18 of PFR Vol.I “Expenditure incurred in
one year, should not be left over to be met out of the budget for the next year.”
During audit of accounts of the MS DHQ Hospital Rajanpur for the year 2020-21, it was
observed that various laboratory items were purchased amounting to Rs 1.906 million during
2019-20, through the rates which were contracted and finalized by CEO (DHA) unauthorizedly
because rate contract was not allowed. Expenditure pertaining to the previous year was met out
of budget of the current financial year without fresh budget approval. The detail is given below:
Head Detail Object Date Document Detail Bill Amount

Head No. date
A03942 Cost of Other 12.10.202 190012109 various Lab. 27.06.2 1,906,690
Stores 0 1 Items 0
Total 1,906,690
Audit is of the view that due to financial indiscipline and lack of planning, liability was
created.
Payment for clearing of liabilities and procurement through defective process resulted
in mis-procurement and irregular expenditure of Rs 1.906 million
Audit recommends fixing responsibility on the person(s) at fault besides regularization

of expenditure from the Competent Authority.
[AIR Para:25]
Para No.33 Loss of medicines due to fail of DTL Reports -Rs 0.274 million
According to clause 9 of Punjab District Authorities Accounts Rules 2017, that DDO and
payee of the pay, allowances, contingent expenditure or any other expense shall be personally
loss. Further, payment of cost of medicine is subject to receipt of D.T.L report vide Govt. of the
Punjab Health Department letter No. SO (P-I) H/RC2001-2002/01 dated 29-09-2001.
observed that medicines were received without DTL report. Later on, DTL Report was failed but
50
medicines amounting to Rs 274,560 were in stock. No significant steps were taken to replace the
medicines nor any concrete efforts were made to black listing the suppliers which caused loss
amounting to Rs 274,500. The detail is as below.
Page/No. of NAME OF ITEM EXPIRY QUANTIT RATE TOTAL

Stock register Y AMOUNT
367 TAB PONSTAN 30/01/2023 124800 2.2 274,560
FORTE
Total 274560
Audit is of the view that due to weak internal controls, DTL failed medicines were in the
stocked instead of replacement.
Non- replacement of DTL failed medicines caused loss amounting to 274,560
Audit recommends fixing responsibility on the person(s) at fault besides make good the
loss.
[AIR Para:26]
Para No.34 Purchases/demand Excess then requirement Worth Rs 1.865 million
According to Government of Punjab Health Department notification No. SO(P-1)7-1/2010(Pt-

1) dated 03.11.2010, For bulk purchase of medicines, all procurements be made keeping in view the
past utilization of the same item and estimated availability of the budget and where no past
consumption data is available then, following parameters may be taken into consideration:
i. Population and patient’s attendance

ii. Projected incidence of the disease
iii. Standard treatment
iv. Projected drug cost
observed that a huge quantity of medicines under head bulk purchase of medicines was demanded and
received from various medicines companies. But it was observed from stock register that following
medicines amounting to Rs 1.865 million was transfer to health centres without any demand and
directions. Consumption of these medicines cannot be verified either expired or satisfactory utilized.
51
Shifted to shifting Expiry
Medicine office date date Qty Rate Amount
thq 30/01/202 3580
ascard 75mg burewala 22/6/2021 2 0 1.74 62,292
thq karor lal 30/06/202 30/01/202 3000
ascard 75mg esan 1 2 0 1.74 52,200
dhq 30/06/202 30/01/202
ascard 75mg khanewal 1 2 5000 1.74 8,700
beclomethaso thq 22/06/202 30/01/202
ne soln burewala 1 2 430 86.6 37,238
beclomethaso thq karor lal 30/06/202 30/01/202
ne soln esan 1 2 500 86.6 43,300
inj
dexamethason 22/09/202 30/01/202 2000
e dhq dgkhan 0 1 0 10 200,000
inj
dexamethason 30/01/202
e thq khanpur 10-07-20 1 4000 10 40,000
inj
dexamethason 30/01/202 1500
e dhq jhang 10-08-20 1 0 10 150,000
inj
dexamethason dhq toba tek 30/01/202
e singh 10-09-20 1 5000 10 50,000
inj diclofenac 22/09/202 30/01/202 2000
sodium dhq dgkhan 0 1 0 23.8 476,000
inj diclofenac 30/09/202 30/01/202
sodium dhq jhangh 0 1 5000 23.8 119,000
inj diclofenac 30/01/202 1500
sodium thq khanpur 10-07-20 1 0 23.8 357,000
inj diclofenac 20/02/202 28/02/202
sodium dhq dgkhan 1 2 4000 23.8 95,200
total
52
1,864,930
Due to weak internal controls, Purchases/order of medicine in excess than requirement
caused loss to Government and blockage of funds.
Unjustified stock caused blockage of funds besides expected loss owing to expiry of
medicines.
No justification was offered in response to the preliminary observation and noted for
compliance.
Audit recommends disciplinary action against the officer concerned for demand
/receiving of medicines in excess of requirement.
[AIR Para:31]
Para No.35 Unjustified payment to anesthesia trainee –Rs 0.270 million
As per Rule 2.33 of PFR Vol-I, every government servant should realize fully and
observed that Rs 270,000 were drawn against the training charges of Anesthesia trainees (lump
sum Rs30,000 per month to each Doctor). As per condition of Health Department vide letter
dated 20.01.20, said Doctor was required to sign a Bond to serve 3 years after completion of
training. But neither the said Bond was on record nor the duty roster of Doctor which show that
the said Doctor has been performing duty as anaesthetist after completion of training was
produced to audit. Further, income tax was not deducted from the bill due to which Government
has to sustained loss. The detail is given below;
Date Document No Name Detail Amount

19.01.2021 1900125909 Dr.Junaid REMAINING 9 270,000
Ramzan MONTH BILL
OF
ANESTHESIA
COURSE
53
ALLOW
Total 270000
Audit is of the view that due to financial indiscipline and payment was made without
required record.
Payment to payee without compliance of prescribed resulted unjustified expenditure of

Rs 270,000

[AIR Para:33]
Para No.36 Unjustified payment of financial assistance -Rs 3.5 million

observed that payment of Rs 3.500 million was made against financial assistance without
succession certificate. Audit is of view that financial assistance was paid to one person instead of
distribution among the legal heirs in accordance to their share subject to succession certificate
issued by the court and fixing of share among the legal heirs. Children of the deceased employee
can be deprived of in case of 2nd marriage or else matters. The detail is given below.
Document Deceased
C.C Detail Date No. employee Paid to Relation Amount
Fin. Assis. to the
families of G. Serv. 16.06.202 10004305 ZUBAIDA 1,600,00
RC9001 who expire 1 1 BEGAM M.Aslam Husband 0
Fin. Assis. to the
families of G. Serv. 20.04.202 10007601 MUHAMMA Hameeda 1,900,00
RC9002 who expire 1 7 D BUKHSH Begum Widow 0
3,500,00
Total 0
54
Audit is of the view that due to financial indiscipline and payment was made without
required record.
Payment to payee without compliance of prescribed resulted unjustified expenditure of

Rs 3.500 million
compliance.

[AIR Para:34]
Para No.37 Payment of salaries without performing duty and attendance marks - Rs
8.116 million
According to clause 9 of Punjab District Authorities Accounts Rules 2017, that DDO
and payee of the pay, allowances, contingent expenditure or any other expense shall be
personally responsible for any overcharge, fraud or misappropriation and shall be liable to make
good that loss.
During course of audit of MS DHQ Hospital Rajanpur for the year 2020-21, it was
observed salaries of Rs was paid to the following employees without performing duty as no
attendance was marked on the attendance registers and bio metric attendance was stopped due to
Cov-19. The detail is given below.
Name Scal Designatio Leave Month/ Amount

e n Type W.e.f.
Dr.Munir sadiqui 18 SBTO Absent 01.07.20 151,485
Dr.Munir sadiqui 18 SBTO Absent May.21 155,072
Dr. Nabeel Nasir 17 MO Absent Dec.20 118,034
Dr. Nabeel Nasir 17 MO Absent June.21 118,034
Dr. Zulqarnain 17 Orth. Absent Nov.20 104,772
Shafiq
Dr. OWais 17 MO Absent Nov.20 118,035
55
Dr.Saad Iqbal 17 MO Absent Nov.20 118,035
Dr. Samia Jamil 17 WMO Absent Nov.20 119,035
Dr. Nazesh 17 WMO Absent Nov.20 119,035
Kalsoom
Dr. Farhat Abbas 17 MO Absent Dec.20 121,660
Dr. Salman 17 Mo Absent Dec.20 118,035
Dr Zarbakt 17 WMO Absent Dec.20 118,035
Dr. Javeria Khan 17 WMO Absent Dec.20 119,035
Dr. Saneea Jamil 17 WMO Absent Dec.20 119,035
Dr. Eram Imtiaz 17 WMO Absent Dec.20 119,035
Dr. Irfan Mutaza 17 MO Absent Dec.20 118,035
Dr Zulqarnain 17 Orth. Absent Jan.21 107,647
Dr. Zeesahn 17 MO Absent Jan.21 115,961
Sajid
Dr. Javed Abbas 17 MO Absent Jan.21 118,035
Dr Nazish 17 WMO Absent Jan.21 119,035
Kalsom
Dr. Zain Ali 17 MO Absent March.21 118,035
Dr. Eram Imtiaz 17 WMO Absent March.21 119,035
Dr. Gul Hani 18 Gy. Absent May.21 194,485
DR. Sadia Saeed 18 Sr DS Absent May.21 101,219
Dr. Raheel Inayat 17 MO Absent May.21 118,035
Dr. Sidra Majeed 17 WMO Absent May.21 119,035
DR. Jahangir Ali 17 MO Absent May.21 118,035
DR. Mashal Naz 17 WMO Absent May.21 119,035
Dr. Saad Iqbal 17 MO Absent June.21 118,035
DR. Jahangir Ali 17 MO Absent June.21 118,035
DR. Sadia Saeed 18 Sr ds Absent June.21 101,219
Dr. Zulqarnain 17 Orth. Absent June.21 107,647
Shafiq
Dr. Salman 17 MO Absent June.21 118,035
Ghafor
Aqsa Asghar 16 C/N Absent Jul.20 55,498
Zubaida Bibi 16 C/N Absent Jul.20 65,266
Rida Riaz 16 C/N Absent Jul.20 55,498
56
Rabia Faiz 16 C/N Absent Jul.20 59,834
Sobia Qadir 16 C/N Absent Jul.20 65,266
Sobia Qadir 16 C/N Absent Aug.20 65,266
Abida Barkart 16 C/N Absent Jul.20 55,498
Abida Barkart 16 C/N Absent Aug.20 55,498
Sajida Kusar 17 H/N Absent Jul.20 112,371
Shakela Muqqas 16 C/N Absent Aug.20 57,474
Asma Jaffar 16 C/N Absent Aug.20 55,498
Asma Jaffar 16 C/N Absent Sep.20 55,498
Rehana Riaz 16 C/N Absent Sep.20 76,400
Shar Bano 16 C/N Absent Sep.20 65,650
Maryam Bibi 16 C/N Absent Sep.20 55,498
Samina Bibi 16 C/N Absent Sep.20 55,498
Tahseen Wahid 16 C/N Absent Sep.20 55,498
Asia Ramzan 16 C/N Absent Nov.20 55,498
Shaishta Gul 16 C/N Absent Nov.20 55,498
Lina Samreen 16 C/N Absent Nov.20 55,498
Shumaila Zafar 16 C/N Absent Nov.20 56,732
Rabia Iqbal 16 C/N Absent Dec.20 56,732
Khadija Bibi 16 C/N Absent Dec.20 56,732
Sumaira Bibi 16 C/N Absent Dec.20 56,732
Tehmina Bibi 16 C/N Absent Jan.21 59,450
Shaishta Gul 16 C/N Absent Dec.20 59,450
Saira Iqbal 16 C/N Absent Dec.20 59,450
Sajida Kusar 16 C/N Absent Dec.20 59,450
Ayesha kaneez 16 C/N Absent Jan.21 59,450
Nazia Bibi 16 C/N Absent Jan.21 59,450
Noureen Bibi 16 C/N Absent Jan.21 59,450
Asia Ramzan 16 C/N Absent Mar.21 59,450
Nusrate Parveen 16 C/N Absent Mar.21 59,450
Rida Riaz 16 C/N Absent April.21 59,450
Abida Parveen 16 C/N Absent May.21 63,402
Asia Ramzan 16 C/N Absent May.21 63,402
Rao Faisal 9 Disp. Absent Oct.20 28,264
Rao Faisal 9 Disp. Absent Feb.21 29,973
57
Rao Faisal 9 Disp. Absent Mar.21 29,973
Ghulam Hussain 9 Disp. Absent Aug.20 29,335
Ghulam Hussain 9 Disp. Absent sep.20 29,335
Amir Fareed 12 ECG.T Absent Aug.20 39,167
Amir Fareed 12 ECG.T Absent sep.20 39,167
Amir Fareed 12 ECG.T Absent Oct.20 39,167
Sohail Anjum 9 Lab/T Absent sep.20 25,813
Umer Farooq 9 Lab/T Absent sep.20 30,895
Umer Farooq 9 Lab/T Absent Oct.20 30,895
Umer Farooq 9 Lab/T Absent Nov.20 30,895
Umer Farooq 9 Lab/T Absent Dec.20 31,844
Umer Farooq 9 Lab/T Absent Jan.21 31,844
Umer Farooq 9 Lab/T Absent MAR.21 31,844
M.Sohaib Zahid 17 N/S Absent sep.20 66,646
M.Sohaib Zahid 17 N/S Absent Oct.20 66,646
M.Sohaib Zahid 17 N/S Absent Feb.21 69,521
Rizwan Shahzad 17 Opt. Absent Oct.20 66,646
M.Hussain 9 F.Disp. Absent Oct.20 35,260
M.Hussain 9 F.Disp. Absent Nov.20 35,260
M.Hussain 9 F.Disp. Absent Dec.20 36,209
Haider Ali 9 Lab/T Absent Oct.20 36,511
Abubakar
Haider Ali 9 Lab/T Absent Nov.20 36,511
Abubakar
Haider Ali 9 Lab/T Absent Dec.20 37,759
Abubakar
Haider Ali 9 Lab/T Absent Jan.21 37,759
Abubakar
Haider Ali 9 Lab/T Absent Feb.21 37,759
Abubakar
Haider Ali 9 Lab/T Absent Mar.21 37,759
Abubakar
M.Akram 9 Lab/T Absent Oct.20 41,154
M.Akram 9 Lab/T Absent Nov.20 41,154
M.Akram 9 Lab/T Absent Dec.20 42,675
58
M.Akram 9 Lab/T Absent Jan.21 42,675
M.Akram 9 Lab/T Absent Feb.21 42,675
M.Akram 9 Lab/T Absent Mar.21 42,675
Farah Anwar 17 OTT Absent Nov.20 66,646
Farah Anwar 17 OTT Absent Dec.20 66,646
Haider Ali 9 Disp. Absent Nov.20 28,325
Haider Ali 9 Disp. Absent Dec.20 29,274
Haider Ali 9 Disp. Absent Jan.21 29,274
Haider Ali 9 Disp. Absent Feb.21 29,274
Haider Ali 9 Disp. Absent Mar.21 29,274
Tufail Ahmad 12 Lab/T Absent Dec.20 57,627
Irfan Ali 9 OTT Absent Dec.20 28,709
M.Idrees 9 OTA Absent Dec.20 22,127
Samiullah Sajid 9 Lab.T Absent Dec.20 31,774
Samiullah Sajid 9 Lab.T Absent Feb.21 31,774
Anam Riaz 17 OTT Absent Mar.21 69,521
Anam Riaz 17 OTT Absent April.21 69,521
Syed Waseem 9 Disp. Absent Feb.21 28,325
Abas
TOTAL 8,116,46
1
Audit is of the view that due to weak administrative controls, payment of salaries was
made without performing duty or attendance marks on attendance registers.
Due to non-deduct of mandatory deductions from the salaries, overpayment was made
which resulted in loss of Rs 8.116 million to public ex chequer.
compliance.
Audit recommends inquiry and fixing responsibility on the person(s) at fault besides recovery
of Rs 8.116 million.
[AIR Para:35]
Para No.38 Irregular payment on account of salaries of contingent paid staff - Rs 1.700 million
59
According to Rule 17 of Punjab Civil Servants (Appointment and Conditions of Service) rules
1974, initial appointments to posts in basic pay scales 1to 15 and equivalent shall be made on the basis of
examination or test to be held by the appropriate committee or board, as the case may be after
advertisement of the vacancies in newspaper or in manner to be determined by the Government.
Promotion will be made on the basis of seniority cum fitness.
During the course of audit of accounts of MS DHQ Hospital, for the year 2020-21, it was
observed that Rs, as per detail given below, was drawn on account of salaries of contingent paid staff. The
same staffs were appointed without advertisement and approval of Finance Department and S&GAD etc.
Further the staff appointment without any appointment committee for period 89 days through repeated
orders. The detail is given below.
No. of Employees Date Bank Cheq No. Amount
10 25.07.20 Manager Alfalah Bank Ltd 108899623 726,410
Total 1,700,280
Audit is of the view that due to financial indiscipline and contingent staff was hired without
observing prescribed rules.
Contingent staff was hired without observing prescribed rules resulted in irregular unjustified
expenditure of Rs 1.700 million.
Audit recommends fixing responsibility on the person(s) at fault besides regularization of expenditure
from the Competent Authority.
[AIR Para:36]
Para No.39 Purchase of Dialyzers and AVF on Higher Rates Rs 0.413 million
During the course of audit of MS DHQ Hospital Rajanpur for the year 2020-21 it was
observed,, it was observed that medicine item “dialyzer and Avf’ was purchased at higher rate
through local contractor instead of direct procuring from M/s fersenius Medical Care Lahore
owing to sole supplier. Comparatively, rate of DHQ Hospital was very higher. Comparison of
the rates revealed that excess payment of Rs 413,404 was made due to higher rate which resulted
in loss to Government and no discount rate was availed. The detail is given below.
Month Detail Qty Rate DHQ R.Pur THQ Diff. Overpaid

Karor
60
8% Discounted Rate
Rate
June.20 Dialyser 288 1128 1,038 874 163.76 47,163
AVF 392 260 239 59 180.20 70,638
Jul.20 Dialyser 768 1128 1,038 874 163.76 125,768
AVF 768 260 239 59 180.20 138,394
Aug. Dialyser 192 1128 1,038 874 163.76 31,442
Total 413,404
Audit is of the view that due to weak administrative controls, procurement was made at
higher rate than market rate.
Due to higher rate medicines, overpayment was made which resulted in loss of Rs
413,404 to public ex chequer.
Audit recommends inquiry and fixing responsibility on the person(s) at fault besides recovery
[AIR Para:38]
1.4 MS THQ Hospital Jampur
Para No.40 Non deduction of income tax- Rs 0.031 million

According to section 153(1)(a) & (b) of Income Tax Ordinance amended vide Finance
Act. 2015 read with Division III of Part III of the First Schedule, the rate of deduction of
Income Tax at source will be as follow:
Supply of Goods Company 4% 6%
Person 4.5% 6.5%
Rendering Services Company 8% 12%
Person 10% 15%
During course of audit of MS THQ Jampur for the F.Y. 2020-2021 it was noticed that
detailed below payments were made to supplier but prescribed rate of income tax on services
(10%) was not deducted it resulted in overpayment of Rs30,649.
61
I. Tax Difference to
Supplier Document No. Drawl Date Amount deducted be recovered
(4.5%) (10%-4.5%)
Rohtaq Goods 1900098242 28.10.2020 66,500 2,993 3,657
Dareshak goods, Pak madina, 1900098240 28.10.2020 37,000 1,665 2,035
Baloch, MA, Pak Rehman 1900098241 28.10.2020 20,500 923 1,127
Rana bros, Shirazi, Rana akram 1900131851 30.12.2020 122,000 5,490 6,710
Rohtaq Goods, baloch 1900171022 28.01.2021 68,000 3,060 3,740
Rohtaq Goods 1900670028 02.04.2021 40,000 1,800 2,200
Basir, Rohtaq, Busra 1900596677 04.05.2021 101,500 4,568 5,582
Dareshak goods, Rohtaq goods 1900571289 21.06.2021 37,500 1,688 2,062
Rohtaq Goods 1900612275 21.06.2021 35,500 1,598 1,952
Bashir goods 1900677142 21.06.2021 28,800 1,296 1,584
Total 557,300 25,081 30,649
Audit recommends the recovery of income tax from the concerned and same may be
deposited into Govt. treasury under intimation to audit.
[AIR Para:6]
Para No. 41 Payment of HSRA in excess of admissible rate Rs 0.004 million

Less
Less Attractive
Attractive Other DHQ
Post DHQ/THQ
THQ Hospital
Hospital
Hospitals
MO/Dental Surgeon (BS-17) 8,000 5,000 -
WMO/Women Dental Surgeon(BS-17) 10,000 6,000 -
MS THQ 12,000 7,000 -
Anesthetist/Radio Grapher (BS-18) 30,000 23,000 12,000
62
During course of audit of MS THQ Hospital Jampur it was noticed that the following
officer were drawing the rate of HSRA for less attractive THQ whereas as per above notification,
MS THQ Hospital Jampur was not notified as less attractive. Hence the rate drawn for less
attractive THQ during 2020-21 was not admissible and caused overpayment amounting to
Rs4,000 in this regard is needed to be refunded.
Amoun
P.No. Name Period
t
3211298 1.04.21 to
JAHNZEB KHALID
0 31.07.21 4,000
Due to weak financial control cause overpayment and Govt. has to sustained a loss to the
Government amounting to Rs4,000
Audit recommends that overpayment should be recovered and deposited into Government
treasury under intimation to audit.
[AIR Para:7]
Para No.42 Misclassification of expenditure Rs 0.452 million
According to Rule 5(2)(i) of District Authorities (Budget) Rules 2017, the Head of Office
is responsible for ensuring that funds allotted were spent on the activities for which the money
was provided.
During course of audit of accounts of MS THQ Jam Pur, for the financial year 2020-21,
it was observed that expenditure of Rs451,907 was incurred on purchase of detailed below items
out of different heads but the same was not charged to proper classified object-head, which
resulted in misclassification of expenditure. The expenditure was charged to irrelevant head to
utilize the budget The detail is given below.
Document Drawl
Head Item / Work Amount
No. Date
63
A03970 Motor repair 1900164332 28.01.2021 27,668
A03970 Fan Motor 1900065574 28.10.2020 9,000
A03942 Eye lens 1900668316 21.06.2021 199,600
A03942 Electric Motor 1900106321 28.10.2020 74,999
A03942 Electric Motor 1900658280 21.06.2021 74,999
A03942 Battery, Valves generator 1900004961 17.11.2020 65,641
Total 451,907
Due to weak internal control the DDO made the payment without observing codal
formalities.
The amount under observation may be got regularized with the sanction of competent
authority under intimation to audit.
[AIR Para:8]
Para No.43 Un-authorized payment of salaries of contingent paid staff Rs 0.722 million
As per Wage Rate 2007 the appointment to a post included in the schedule shall be
advertised properly in leading newspapers and recruitment to all posts in the schedule shall be
made on the basis of merits specified for regular establishment vide Para 11 of the Recruitment
Policy issued by the S&GAD vide No. SOR-IV(S&GAD)10-1/2003 dated 17.9.2004.
Contrary to above while checking the accounts of THQ Hospital Jampur, it was noticed
that amount of Rs722,456 was drawn during 2020-21 on account of pay and allowances of
contingent paid staff/daily wage staff and computer operators who were appointed in FY 2019-
20 without observing codal formalities. It resulted in unjustified payment of Rs722,456. The
detail is given below
Name Period Amount
Tahir Liaqat Sep 19 to Aug 20 255,305
Asif Ali Sep 19 to Feb 20 103,582
Danish Manzoor Sep 19 to Feb 20 106,802
M.Imran Sep 19 to Feb 20 104,409
64
Mobina Aslam Sep 19 to Apr 20 152,358
Total 722,456
Audit recommends probing the matter in detail and fixing of responsibility against the
concerned besides regularization of expenditure from the concerned under intimation to audit.
[AIR Para:15]
Para No. 44 Doubtful issuance of stores valuing Rs 0.063 million
Every government servant should realize fully and clearly that he would be held
personally responsible for any loss sustained by the government through fraud or negligence on
his part as per Rule 2.33 of PFR Vol-I.
During the audit of MS THQ Jampur, It was noticed 1000 no of Inj. Ringer lactate
valuing Rs63,000 was purchased as on 14.06.21 from Janjua Pharmacy (LP). Scrutiny of stock
register showed the said item was shown issued to various departments. But quantities on various
indents / stock registers were reduced or increased by cutting / overwriting. It depicts that the
issuance of medicine was doubtful and it resulted in loss to Govt. valuing Rs63,000
Audit recommends that matter may be investigated and action should be taken against the
officer / officials concerned besides recovery of Govt. loss.
[AIR Para:19]
Para No. 45 Purchase of medicines in excess of Requirement valuing Rs 0.300 million
Every government servant should realize fully and clearly that he would be held
personally responsible for any loss sustained by the government through fraud or negligence on
his part as per Rule 2.33 of PFR Vol-I.
During the audit of MS THQ Jampur, scrutiny of stock register of medicine revealed that
100,000 no of tab. Metformin 500 mg valuing Rs300,000 was shifted to DHQ D.G. Khan
(Teaching hospital). It depicts that medicine was purchased in excess of requirement. It resulted
wastage of Govt. money.
65
Audit recommends that matter may be investigated and action should be taken against the
officer / officials concerned.
[AIR Para:20]
66
1.5 MS THQ Hospital Rojhan
Para No. 46 Withdrawal of health sector reforms allowance over and above the
prescribed rate Rs 0.208 million

Less Attractive Less Attractive Other DHQ

Post
THQ Hospitals DHQ/THQ Hospital Hospital
MO/Dental Surgeion(BS-17) 8,000 5,000 -
WMO/Women Dental Surgion(BS-17) 10,000 6,000 -
MS THQ 12,000 7,000 -
Annesthetist/Radio Grapher(BS-18) 30,000 23,000 12,000
During audit of MS THQ Hospital Rojhan for the period 07.2020 to 06.2021, it was
noticed that the DDO allowed the following Medical officers to withdraw Health Sector Reforms
Allowance over and above the prescribed rate which was not admissible to them. Grant of an
allowance over and above the rate to THQ Hospital employees caused loss to Government to the
extent of Rs0.208 million.
Pers.no. Name of Employee BS Job Title Total Due Drawn Period Overdrawn
31898593 KIRAN BATOOL 17 WMO 10,000.00 8,000 10,000 7.20 2,000
32050355 SIDRAH AREG 17 WMO 120,000.00 8,000 10,000 07-2020 to 06-2021 24,000
32133855 HAMNA AKHTAR 17 WMO 10,000.00 8,000 10,000 7.20 2,000
32134248 NISHAT RASOOL 17 WMO 120,000.00 8,000 10,000 07-2020 to 06-2021 24,000
32148983 NANEEN RAZZAQ 17 WMO 90,000.00 8,000 10,000 07-2020 to 04-2021 20,000
32148989 SAIRA SHAFEE 17 WMO 80,000.00 8,000 10,000 07-2020 to 02-2021 16,000
32150176 SHEHLA NAZIR 17 WMO 120,000.00 8,000 10,000 07-2020 to 06-2021 24,000
32150383 IQRA FIAZ 17 WMO 120,000.00 8,000 10,000 07-2020 to 06-2021 24,000
32150935 SHUMAILA SALEEM 17 WMO 120,000.00 8,000 10,000 07-2020 to 06-2021 24,000
32151901 AQSA YAQOOB 17 WMO 120,000.00 8,000 10,000 07-2020 to 06-2021 24,000
32152385 DR. MAHRUKH- SADIA 17 WMO 120,000.00 8,000 10,000 07-2020 to 06-2021 24,000
67
SADIA
208000
Audit was of the view that due to negligence of DDO, the officers draw the HSR
Allowance over and above the prescribed rate.
Due to unauthorized withdrawal of said allowance, government had to sustain loss.
The DDO acknowledged the observation without remarks.
Audit recommends rectification of allowance and recovering the overpayment from the
concerned.
[AIR Para:2]
Para No. 47 Recovery due to Irregular Drawl of HSRA without delivering anything
evening round in ward – Rs0.106 million
According to Health department notification No. PO(P&E-I) 19-113/2004 Para No. V.

“specialist will be allowed only hospital based practice after duty hours i.e. HSRA @ 22,000 ,
P.M at less attractive DHQ/THQ hospital”. Further according to primary and secondary health
care department notification No. PA/OS/(G)4-8/2016 dated Aug 03,2016 “ in pursuance of the
approval of competent authority 40% of the existing allowance shall be paid subject to
conducting of evening round in hospital by consultant on call basis, for the purpose of
adjustment in duty roster as devised by Punjab Information Technology Board. For purpose
consultant shall checkout from morning shift through biometric attendance system after 2:00 pm
and shall check in again after 5:00 pm. The consultant shall remain in hospital at least for one
hour and shall conclude the round by checking out again. Their attendance and evening rounds
shall be strictly monitored through bio metric attendance system.
During audit of MS THQ Hospital Rojhan for the year 2020-21, it was observed that it
was observed that DDO made payment of HSRA of Rs.0.106 million to the specialist doctors
who did not practice within the premises of hospital after duty hours as mentioned by heath
department in the above notification. Moreover, record pertaining to the bio metric attendance
68
not provided to justify the payment of allowance to specialist. So the payment of 100% HSRA
was unjustified and need recovery of 40% of HSRA. The detail is given below.
Total Recover
Pers.no. Name of Employee BS Job Title Paid y (40%)
3067742 MUHAMMAD RASHID SENIOR

2 HASAN 19 CONSULTANT 264,000 105600
Audit was of the view that due to negligence of DDO, the officer continued to draw
100% HSR Allowance despite the same was not allowed.
Due to unauthorized withdrawal of 100% said allowance, government had to sustain loss.
Audit recommends to recover the same from concerned and deposited into govt. treasury
[AIR Para:4]
Para No. 48 Un-authorized drawl of health sector reforms allowance Rs0.626 million
Less Attractive Less Attractive Other DHQ

Post
THQ Hospitals DHQ/THQ Hospital Hospital
MO/Dental Surgeion(BS-17) 8,000 5,000 -
WMO/Women Dental Surgion(BS-17) 10,000 6,000 -
MS THQ 12,000 7,000 -
Annesthetist/Radio Grapher(BS-18) 30,000 23,000 12,000
During audit of MS THQ Hospital Rojhan for the financial year 2020-21, it was
noticed that the DDO allowed the following staff to withdraw Health Sector Reforms Allowance
which was not admissible to them. Grant of an allowance not admissible to THQ Hospital
employees caused loss to Government to the extent of Rs0.626 million. The detail is as below:
69
Pers.no. Name of Employee BPS Job Title Total
30671326 GHULAM QADIR 8 DRIVER 4,620
31243510 GHULAM HAIDER 2 CHOWKIDAR 1,920
31257002 MUHAMMAD YOUSIF 2 SWEEPER 1,782
31257508 MUHAMMAD IRFAN 1 SWEEPER 10,000
31556508 MOHAMMAD WAHEED 12 DENTAL TECHNICIAN 15,672
32006478 MUHAMMAD SAJID JAMIL 17 SR: WOMEN MEDICAL OFFICER 96,000
32070203 MUHAMMAD HAFEEZ 17 PHYSIO THERAPIST 96,000
32131055 ABDUL RASHEED 1 WARD SERVANT 1,782
32133738 ADNAN BASHIR 17 SENIOR MEDICAL OFFICER 70,000
32133847 PERVEZ RASHID BIRMANI 17 SENIOR MEDICAL OFFICER 96,000
32133848 FAROOQ AHMAD 17 SENIOR MEDICAL OFFICER 96,000
32133864 NAWAZ ALI 1 SANITARY PATROL 16,044
32168750 DR MUHAMMAD ZEESHAN 17 SENIOR MEDICAL OFFICER 32,000
32168757 DR FARHAN FAREED 17 SENIOR MEDICAL OFFICER 24,000
32168762 DR MUHAMMAD IMRAN SAFDAR 17 SENIOR MEDICAL OFFICER 32,000
32168765 MUHAMMAD FAHEEM KHAN 17 SENIOR MEDICAL OFFICER 32,000
Total 625,820
Audit is of the view that due to weak financial management, inadmissible pay and
allowances were paid.
The payment of inadmissible allowances resulted in loss to the Government amounting to
Rs0.626 million.
70
Audit recommends discontinuing the HSR allowance and recovering the same from
concerned staff for the period already drawn.
[AIR Para:7]
Para No. 49 Recovery of un authorized payment of conveyance allowance during leave on

full pay Rs0.020 million
According to Rule 1.15 (2) of Punjab Traveling Allowance Rules Compendium 2008
that, Conveyance allowance will be admissible only for the period during which the civil servant
held the post to which the conveyance allowance is attached and will not be admissible during
leave or joining time.
During audit of MS THQ Hospital Rojhan for the financial year 2020-21, it was
observed that DDO allowed conveyance allowance amounting to Rs0.020 million to the
employees who were on leave with full pay (LFP) but necessary deduction of Conveyance
allowance was not made in violation of above quoted instructions. The detail is as below;
Numbe Conveyance.
Nature of
P# Name Designation From To r of Amount
Leave
Days Allowance
SAJIDA Charge Earned

10.09.2020 07.01.2021 120
31883309 SHAHEEN Nurse Leave 5000 20,000

Rs0.020 million.
Audit recommends inquiry and fixing on the person(s) at fault besides recovery.
[AIR Para:14]
Para NO. 50 Non utilization of zakat fund for medicines RS0.744 million
71
Every Government servant should realize fully and clearly that he will be held
personally responsible for any loss sustained by Government through fraud or negligence on his
part according to rule 2.33 of the PFR, Vol-I.
During audit of THQ Hospital Rojhan for the financial year 2020-21 it was
observed that Rs0.744 million were provided in the health welfare committee of THQ Rojhan
account during the financial year 2020-21 but DDO failed to utilized the same for the welfare of
poor penitent , resulting in loss to Government.
Account Title Cheque No. CHeque Date Amount

Health welfare committee AC#41063492244 NBP 583195 04.01.2021 372190
Rojhan 15.04.2021 372190
Total 583195
Due to weak financial management, the funds were not utilized as per allocation result
weak monitoring of budget matters.
Audit recommends that responsibility may be fixed for non utilization of zakat fund and
its poor monitoring against the standard instructions besides regularization of the irregularity by
the competent authority.
[AIR Para:20]
Para No. 51 Unauthorized drawl of Hardship Allowance through manual bills Rs0.192
million
According to rule 2.33 of the PFR Vol-I, every Government servant should realize
fully and clearly that he will be held personally responsible for any loss sustained by
Government through fraud or negligence on his part.
observed on examination of SAP HR data of staff under the administrative control of MS THQ
Hospital, following officer/officials withdrew hardship allowance through manual bills which are
not admissible. It resulted and overpayment of Rs0.192 million.
72
Pers.no. Name of Employee BPS Job Title Wage Type Description Amout
31698482 ALI RAZA AHSAN 17 MEDICAL OFFICER Adj. Hardship Allowance 6,968
31828994 IKRAM ULLAH LEGHARI 17 MEDICAL OFFICER Adj. Hardship Allowance 19,612
32058865 ATIF RAHIM 17 MEDICAL OFFICER Adj. Hardship Allowance 8,000
32131055 ABDUL RASHEED 1 WARD SERVANT Adj. Hardship Allowance 8,000
32133738 ADNAN BASHIR 17 SENIOR MEDICAL OFFICER Adj. Hardship Allowance 11,612
32148930 GHULAM ABBAS 17 MEDICAL OFFICER Adj. Hardship Allowance 9,290
32151901 AQSA YAQOOB 17 WOMEN MEDICAL OFFICER Adj. Hardship Allowance 18,133
32152202 MUHAMMAD ALEEM 17 MEDICAL OFFICER Adj. Hardship Allowance 11,096
32152208 DR. FAISAL AKASH 17 MEDICAL OFFICER Adj. Hardship Allowance 16,266
32152212 DR. SHAHID MEHBOOB 17 MEDICAL OFFICER Adj. Hardship Allowance 11,096
32152384 MUHAMMAD AHSAN 17 MEDICAL OFFICER Adj. Hardship Allowance 16,266
DR. MAHRUKH- SADIA

32152385 SADIA 17 WOMEN MEDICAL OFFICER Adj. Hardship Allowance 19,466
32155996 SALAH -UD- DIN KASHAN 17 MEDICAL OFFICER Adj. Hardship Allowance 4,387
32156024 DR MUHAMMAD FAIZ 17 MEDICAL OFFICER Adj. Hardship Allowance 2,064
32171221 DR AIMAN RASOOL 17 WOMEN MEDICAL OFFICER Adj. Hardship Allowance 8,000
32171224 DR ZUNAIRA NAVEED 17 WOMEN MEDICAL OFFICER Adj. Hardship Allowance 6,193
32171227 DR AMJAD FAROOQ 17 MEDICAL OFFICER Adj. Hardship Allowance 15,142
191,591

Rs0.192 million.
Audit recommends inquiry and fixing on the person(s) at fault besides recovery of Rs
0.192 million.
73
[AIR Para:21]
Para No. 52 Unjustified Local Purchase of medicine Rs 2.896 million
According to paragraph No.9 of tender document “The shop must be situated

within the 2-km radius of the hospital”. Further as per Govt. of the Punjab (Health Department)
letter No.AAC/HD/1-42/94 (P) dated 14th April, 1998, following directives were to be observed
while making local purchase of medicines (day to day);
i. Local purchase should not be for more than seven days for one patient.
ii. Treatment register should be maintained encompassing name, registration
number, address, diagnosis, medicines, etc.
iii. Local purchase is not allowed for outdoor patients except gazetted
servants/members of parliament.
iv. Drugs should be received, defaced and issued from store against proper
acknowledgement on the register.
observed that DDO withdrew the amounts of Rs2.865 million out of Government Treasury on
account of local purchase of medicine during 1.7.2020 to 30.6.2021. Scrutiny of the record
revealed the following serious irregularities;
1. The LP medicine contract was awarded to Zeeshan medical store, rajanpur which
was 80 km away from hospital, no reason for breach of term of 2km radius was on
record. Audit is also of the view that LP is mostly used for emergent conditions,
LP contract at Rajanpur is beyond understanding of audit.
2. All items were 10% below of printed prices which is almost available in market
for every customer at Rojhan as well.
3. Medicine was purchased in huge quantity instead of for seven days.
4. Medicines were issued to OPD in violation of above quoted instructions.
5. The purchase was made without requisition by the concerned Doctors.
(Amount in Rs)
Document Total
Date Document No Amount Bill Date Items Rate Quantity Amount
Rs04.11.202 5100040023 1,098,855 05.09.2020 BD syrings 30 8800 237600
74
0
30.08.2020 R/L 85.12 1000 76608
14.09.2020 I.V set 22.5 1920 43200
30.08.2020 I.V set 22.5 4800 108000
Ciplet Infusion 100

30.08.2020 ml 145.49 500 65470
30.08.2020 Flyagyl Infusion 135.23 1000 121707
25.09.2020 I.V Burnula 22 NG 55 1000 49500
25.09.2020 I.V Burnula 22 NG 55 1000 49500
SANTE 40 Mg IV
05.01.2021 5100044013 1,497,015 04.11.2020 ING 380 1000 342000
04.11.2020 IV burnola 55 1000 49500
04.11.2020 IV burnola 55 1000 49500
03.11.2020 Flygil Inf 135.23 500 60853
03.11.2020 Bofalgan Inf 117 500 52650
26.09.2020 Risek 40 MG 355 100 31950
03.10.2020 Risek 40 MG 355 100 31950
06.10.2020 Risek 40 MG 355 100 31950
03.11.2020 Risek 40 MG 355 250 79875
05.11.2020 Risek 40 MG 355 200 63900
16.11.2020 Surgical Mask 5 10000 45000
16.11.2020 Face Mask KN-95 220 1000 198000
29.12.2020 HEPRIN BELMEH 556 70 35028
29.12.2020 HEPRIN BELMEH 556 30 15012
02.10.2020 R/L 105.73 400 38062
13.04.2021 5100086021 1,992,735 BD syring ICC

15.10.2020 Insuline 30 15000 405000
15.10.2020 Face Mask 4.5 12000 54000
75
16.10.2020 Risek 40 MG 380 100 34200
30.10.2020 Risek 40 MG 380 200 68400
03.06..202 Risek 40 MG
1 Infusion 380 150 51300
27.06.2021 5100036036 970,070

31.05.2021 Provas Inj 129 1000 116100
31.05.2021 Flaygil Infusion 144.72 660 85963
31.05.2021 R/L 105.73 800 76125
31.05.2021 R/L 85.12 800 61286
26.05.2021 Flaygil Infusion 144.72 250 32562
Risek 40 MG
17.05.2021 Infusion 380 100 34200
Total 2895951
Due to weak financial management, the irregular expenditure on purchase of medicines

were purchases.
The local purchase of medicine excess then daily need maximum 7 days was unjustified.
Purchase of medicines in violation of prescribed limit resulted in irregular expenditure of

Rs2.895 million.
Audit recommends an inquiry and fixing of responsibility for local purchase of medicines
besides regularization of expenditure.
[AIR Para:25]
Para No. 53 Unauthorized purchase of medicines as LP in excess of prescribed limit

worth Rs3.360 million
According to Govt. of Punjab Finance Department Notification No. FD(FR) 11-

2/89 dated 01-11-2001, Officers in District Government are now authorized to distribute the
budget allocation for medicines in the following ratio
iv- 10% reserved for natural calamities / emergency to be purchased in bulk.
v- 15% day to day purchase for normal medicines.
vi- 75% Bulk purchases.
76
Concerned District Governments shall make the rate contract in the light of instructions of the
Punjab Government for procurement of all standardized medicines / pharmaceuticals.
During audit of MS THQ Hospital Rojhan for the financial year 2020-21 it was
observed that Rs5.599 million were allocated and incurred expenditure for purchase of medicins
from local market but the condition of 10% emergency and 15% for day to day as per detail
given below over and above the prescribed limit in violation of Govt. instructions was not
observed, which resulted unauthorized utilization of the budget.
(Amount in Rs)
Reserved Expenditur
Year Description Total Expenditure Excess
Ratio e
10% Emergency 5599175 2239670 5599175 3359505

2020-21
15% day to Day 0 3359505 0 0
Total 5599175 5599175 3359505
Due to weak financial management, the excess medicines in violation of above quoted
letter were purchased.
The local purchase of medicine in excess of prescribed quota was unjustified.
Purchase of medicines in violation of prescribed limit resulted in irregular expenditure of

Rs3.360 million.
Audit recommends an inquiry and fixing of responsibility for local purchase of medicines
besides regularization of expenditure.
[AIR Para:27]
77
Para No. 54 Overpayment due to payment of higher rates of POL than notified by OGRA
Rs0.020 million
According to clause 9 of Punjab District Authorities Accounts Rules 2017, that

DDO and payee of the pay, allowances, contingent expenditure or any other expense shall be
personally responsible for any overcharge, fraud or misappropriation and shall be liable to make
good that loss.
During audit of MS THQ Hospital Rojhan for the financial year 2020-21 it was
noticed that total expenditure incurred on account of POL was Rs785,260/- by the Generators
owned by Hospital. The overall POL was purchased from Mohsin Petroleum Service (PSO)
Rojhan. While comparing the rate charged in selected vouchers with OGRA rates it was noticed
that 1.50% to 2.50% rate was overcharged by the petrol pump. Hence total amount overpaid on
account of POL by the DDO was Rs19631(785260*2.50/100)
Due to weak financial management, the amount was paid in excess of notified prices.
The payment of higher rate resulted in loss to the Government amounting to Rs0.020
million.
The amounts as pointed out may be recovered from the concerned suppliers and
deposited into Govt. Treasury without further delay under intimation to audit.
[AIR Para:28]
PARA-55 Loss to Government due to non-deduction of income tax- Rs0.0378 million
According to clarification of Govt of the Punjab Finance Department letter No

RO(TECH) 2-11/2017 dated 28.2.17; PST is not included in MRS Rates. Further, a according to
Govt of the Punjab finance department clarification letter No PRA/HQ-02/HAC-04/15/4/G dated
4.11.16 As for as incorporation of the Punjab Sales Tax in claim from concerned, a registered
person may be add Punjab Sales tax as applicable rates with grass amount of bill/tax invoices. In
case the service provider is not registered person as PRA, department/withholding agent shall
deduct Punjab Sales tax from the payments due to the unregistered service provider/contractor.
Further as per section 153(1)(a) & (b) of Income Tax Ordinance amended
vide Finance Act. 2015 read with Division III of Part III of the First Schedule, the rate of
deduction of Income Tax at source will be as follow:
78
Supply of Goods Company 4% 6%
Person 4.5% 6.5%
Rendering Services Company 8% 12%
Person 10% 15%
During audit of THQ Hospital Rojhan for the financial year 2020-21, it was noticed that
the income tax amounting to Rs0.146 million on supply of services was neither/less deducted at
source nor exemption certificate by income tax department was produced to audit for scrutiny.
The detail is as below.
(Amount in Rs)
G/L Acc Gross I.Tax
Descripti Docume Documen Amou Bill I.Tax Deducte Less
on nt Date t No nt Date Supplier Due d I.Tax
04.11.20 19000246 15.07. unregister

20 74 76,000 2020 ed 11400 3420 7980
Transport
ation of 22.04.20 19005541 unregister
Goods 21 77 63,000 Misc ed 9450 2835 6615
2085
Total 0 0 0 0
(A) It was observed that the service providers submitted their bills but the PST were not
deducted as per above quoted letter. Due to which the Govt. sustain a loss of Rs0.022
million on account of withholding tax as detailed below. In some cases the amount of PST
deducted were deposited in FBR as GST instead of PST in PRA Punjab.
(Amount in Rs)
Document Gross Amount
G/L Acc Description Date Document No Amount Bill Date Supplier of PST
Transportation of Goods (Govt) 04.11.2020 1900024674 76,000 15.07.2020 unregistered 12160
Transportation of Goods (Govt) 22.04.2021 1900554177 63,000 Misc unregistered 10080
Total 0
Due to weak internal financial controls, income tax & PST was not deducted from the
suppliers’ bills despite non availability of exemption certificate.
Non recovery of income tax caused loss to Government amounting to Rs0.0378 million.
Audit recommends recovery of income tax & PST at prescribed rate.
79
[AIR Para:29]
Para No. 56 Irregular expenditure on repair of machinery and equipment worth Rs0.247
million
According to rule 9 of Punjab Procurement Rules 2014 amended, Govt. of the

Punjab vide S&GAD notification dated 17.08.2020 , a procuring agency shall announce in an
appropriate manner all proposed procurement for each financial year and shall proceed
accordingly without any splitting or regrouping of the procurement so planned. The annual
requirements thus determined would be advertised on PPRA website in case of over two hundred
thousand rupees to three million rupees.
According to Sr. 4 (IV) of The Punjab Delegation of Financial Powers Rules 2006
(Amended upto 26-03-2010), “the repairs are carried in the departmental workshop, in absence
of departments own workshop quotations and open tenders may be invited in the following
manner (a) small order up to Rs10000/- (b) limited tender enquiry up to Rs150,000/- (c) open
tender enquiry when the estimate of repair exceeds the limit of Rs150,000/-and the expenditure
is economical with reference to the service period of tools, plants and machinery”
During the course of audit on the accounts of THQ Hospital Rojhan for the
financial year 2020-21 it was noticed that funds to the extent of Rs0.247 million were drawn
from Govt. treasury to defray expenditure on repair of machinery and equipment as per detail
given below. Scrutiny of the record of expenditure called for the following comments:
1. No demand/requisition for repair of machinery/equipment from the in charge

concerned was available on record.
2. History sheet of the machinery/equipment on prescribed form was not maintained.
3. The repair of machinery/equipment was carried out locally without obtaining NOC
from the Government workshop.
4. The rate charged by the private firm was not vetted from the Government workshop.
5. The old/replaced parts of the machinery/equipment were not entered into dead stock
register. The payment was made without obtaining certificate regarding satisfactory
repair work from the in charge concerned.
80
6. The quotations were obtained at personal level and the same were not competitive as
required under rule 15.2(d) of PFR VOL-I
(Amount in Rs)
Docume Documen Amoun Bill

G/L Acc Description nt Date t No t Date Supplier
R & M of Machinery and 12.06.20 1900605 04.06.20 Waseem

Equipment 21 154 70,500 21 Traders



Total 0
formalities.
Incurrence of expenditure without observing codal formalities resulted in irregular

expenditure for Rs0.247 million.
The amount under observation may be got regularized with the sanction of Competent
authority under intimation to audit.
[AIR Para:31]
Para No. 57 Misclassification of expenditure Rs0.861 million.
81
According to Rule 4(3)(v) of PDG and TMA (Budget) Rules 2003, the Head of
Office is responsible for ensuring that funds allotted were spent on the activities for which the
money was provided.
During the course of audit of MS THQ Hospital Rojhan, for the financial year
2020-21, it was observed that expenditure of Rs0.861 million was incurred on purchase of
detailed blow items but the same was not charged to proper classified which resulted in
misclassification of expenditure. The expenditure was charged to irrelevant head to utilize the
budget.
(Amount in Rs)
Docum Bill
ent Docume Date/M Head Head to
Date nt No onth Charged Charged Description of Exp Amount
04.11.2 1900142
020 042 07.2020 A03942 A03970 Gas Filling 57,600
05.01.2 1900129
021 001 11.202 A03942 A03970 Gas Filling 55,200
13.02.2 1900167 29.10.2

021 306 020 A03942 A03927 examination Gloves 81,000
13.02.2 1900159 29.10.2 Examination Gloves

021 421 020 A03942 A03927 70@1300 Latex 97,500

021 304 021 A03942 A03927 70@1300 Latex 92,600

021 305 020 A03942 A03927 60@1300 Latex 96,000
03.05.2 1900651 03..202

021 095 1 A03942 A03970 Gas Filling 102,000
09.06.2 1900537 04.06.2 A03942 A03927 Misc. Lab items 189,079
82
021 277 021
26.06.2 1900689 25.06.2

021 117 021 A03942 A03927 Surgical Gloves 90,000
Total 860,979
formalities.
Incurrence of expenditure out of budget under object classification resulted in irregular

expenditure for Rs0.861 million.
Audit recommend that amount under observation may be got regularized with the
sanction of competent authority under intimation to audit.
[AIR Para:32]
Para No. 58 Unjustified Payment of Pay & Allowance without Verification of Degrees
Rs8.215 million
According to Rule 2.33 of PFR Vol-I, every government servant should realize
government through fraud or negligence on his part. According to appointment order condition
release of pay by the DDO is subject to the verification of documents/degree from the issuing
authority and medical fitness certificate.
During audit of the MS THQ Hospital Rojhan for the financial year 2020-21, it
was revealed from the HR Data that salary was allowed & paid to detailed below Medical
Officer & Women Medical Officer without having verification of degree/academic record
diploma from the concerned board/university, by the DDO. Further the personal files of said
official were not updated and got verified from the MS. The payment was unjustified.
Pers.no. Name of Employee Age Date of Joining BS Wage Type Description Total
3169848
2 ALI RAZA AHSAN 31 00.00.0000 17 Adjustment House Rent 4,355
83
3169848
2 ALI RAZA AHSAN 31 00.00.0000 17 Adj Conveyance Allowance 3,861
3169848
2 ALI RAZA AHSAN 31 00.00.0000 17 Adjustment Medical All 1,608
3169848
2 ALI RAZA AHSAN 31 00.00.0000 17 Adj Non - Practicing Allo 19,838
3169848
2 ALI RAZA AHSAN 31 00.00.0000 17 Adj. Hardship Allowance 6,968
3169848
2 ALI RAZA AHSAN 31 00.00.0000 17 Adj Adhoc Relief All 2018 2,645
3169848
3169848
2 ALI RAZA AHSAN 31 00.00.0000 17 Adj Basic Pay 26,451
3169848
2 ALI RAZA AHSAN 31 00.00.0000 17 Adj Health Prof. Allow 24,798
3169848
3169848
2 ALI RAZA AHSAN 31 00.00.0000 17 Adj Special Healthcare Al 8,710
3169848
3169848
2 ALI RAZA AHSAN 31 00.00.0000 17 Adj Health Sec Reform All 6,968
3169848
2 ALI RAZA AHSAN 31 00.00.0000 17 Basic Pay 91,110
3169848
2 ALI RAZA AHSAN 31 00.00.0000 17 House Rent Allowance 13,299
3169848
2 ALI RAZA AHSAN 31 00.00.0000 17 Convey Allowance 2005 15,000
3169848
2 ALI RAZA AHSAN 31 00.00.0000 17 Unattractive Area Allow 24,000
3169848
2 ALI RAZA AHSAN 31 00.00.0000 17 Non - Practicing Allowanc 68,331
84
3169848
2 ALI RAZA AHSAN 31 00.00.0000 17 Health Sector Reforms All 24,000
3169848
2 ALI RAZA AHSAN 31 00.00.0000 17 Medical Allow 15% (16-22) 5,538
3169848
2 ALI RAZA AHSAN 31 00.00.0000 17 Health Professional Allow 85,416
3169848
2 ALI RAZA AHSAN 31 00.00.0000 17 Adhoc Relief All 2019 05% 4,554
3169848
3169848
2 ALI RAZA AHSAN 31 00.00.0000 17 Special Healthcare All. 30,000
3169848
3169848
3215599
6 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adjustment House Rent 2,431
3215599
6 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adj Conveyance Allowance 2,742
3215599
6 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adjustment Medical All 1,012
3215599
6 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adj Non - Practicing Allo 12,490
3215599
6 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adj. Hardship Allowance 4,387
3215599
6 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adj Adhoc Relief All 2018 1,665
3215599
6 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adj Adhoc Relief All 2019 832
3215599
6 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adj Basic Pay 16,655
3215599
6 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adj Health Prof. Allow 15,613
85
3215599
3215599
6 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adj Special Healthcare Al 5,483
3215599
3215599
6 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adj Health Sec Reform All 4,387
3215599
6 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Basic Pay 303,700
3215599
6 SALAH -UD- DIN KASHAN 27 00.00.0000 17 House Rent Allowance 44,330
3215599
6 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Convey Allowance 2005 50,000
3215599
6 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Unattractive Area Allow 80,000
3215599
6 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Non - Practicing Allowanc 227,770
3215599
6 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Health Sector Reforms All 80,000
3215599
6 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Medical Allow 15% (16-22) 18,460
3215599
6 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Health Professional Allow 284,720
3215599
6 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Adhoc Relief All 2016 10% 25,440
3215599
6 SALAH -UD- DIN KASHAN 27 00.00.0000 17 Special Healthcare All. 100,000
3215599
3215599
3215599
86
3215602
4 DR MUHAMMAD FAIZ 26 00.00.0000 17 Adjustment House Rent 1,144
3215602
4 DR MUHAMMAD FAIZ 26 00.00.0000 17 Adj Conveyance Allowance 1,290
3215602
4 DR MUHAMMAD FAIZ 26 00.00.0000 17 Adjustment Medical All 476
3215602
4 DR MUHAMMAD FAIZ 26 00.00.0000 17 Adj Non - Practicing Allo 5,877
3215602
4 DR MUHAMMAD FAIZ 26 00.00.0000 17 Adj. Hardship Allowance 2,064
3215602
4 DR MUHAMMAD FAIZ 26 00.00.0000 17 Adj Adhoc Relief All 2018 783
3215602
3215602
4 DR MUHAMMAD FAIZ 26 00.00.0000 17 Adj Basic Pay 7,837
3215602
4 DR MUHAMMAD FAIZ 26 00.00.0000 17 Adj Health Prof. Allow 7,347
3215602
3215602
4 DR MUHAMMAD FAIZ 26 00.00.0000 17 Adj Special Healthcare Al 2,580
3215602
3215602
4 DR MUHAMMAD FAIZ 26 00.00.0000 17 Adj Health Sec Reform All 2,064
3215602
4 DR MUHAMMAD FAIZ 26 00.00.0000 17 Basic Pay 303,700
3215602
4 DR MUHAMMAD FAIZ 26 00.00.0000 17 House Rent Allowance 44,330
3215602
4 DR MUHAMMAD FAIZ 26 00.00.0000 17 Convey Allowance 2005 50,000
3215602
4 DR MUHAMMAD FAIZ 26 00.00.0000 17 Unattractive Area Allow 80,000
87
3215602
4 DR MUHAMMAD FAIZ 26 00.00.0000 17 Non - Practicing Allowanc 227,770
3215602
4 DR MUHAMMAD FAIZ 26 00.00.0000 17 Health Sector Reforms All 80,000
3215602
4 DR MUHAMMAD FAIZ 26 00.00.0000 17 Medical Allow 15% (16-22) 18,460
3215602
4 DR MUHAMMAD FAIZ 26 00.00.0000 17 Health Professional Allow 284,720
3215602
4 DR MUHAMMAD FAIZ 26 00.00.0000 17 Adhoc Relief All 2016 10% 25,440
3215602
4 DR MUHAMMAD FAIZ 26 00.00.0000 17 Special Healthcare All. 100,000
3215602
3215602
3215602
3216845
1 DR MARYAM SADAQAT 26 01.03.2021 17 Adhoc Relief All 2017 10% 12,148
3216845
1 DR MARYAM SADAQAT 26 01.03.2021 17 Special Healthcare All. 40,000
3216845
3216845
3216845
3216845
1 DR MARYAM SADAQAT 26 01.03.2021 17 Adj Unatract Area Allow 8,000
3216845
1 DR MARYAM SADAQAT 26 01.03.2021 17 Adj Health Sec Reform All 4,000
3216845
1 DR MARYAM SADAQAT 26 01.03.2021 17 Health Professional Allow 113,888
88
3216845
1 DR MARYAM SADAQAT 26 01.03.2021 17 Medical Allow 15% (16-22) 7,384
3216845
1 DR MARYAM SADAQAT 26 01.03.2021 17 Health Sector Reforms All 36,000
3216845
1 DR MARYAM SADAQAT 26 01.03.2021 17 Non - Practicing Allowanc 91,108
3216845
1 DR MARYAM SADAQAT 26 01.03.2021 17 Unattractive Area Allow 24,000
3216845
1 DR MARYAM SADAQAT 26 01.03.2021 17 Convey Allowance 2005 20,000
3216845
1 DR MARYAM SADAQAT 26 01.03.2021 17 House Rent Allowance 17,732
3216845
1 DR MARYAM SADAQAT 26 01.03.2021 17 Basic Pay 121,480
3216845
2 AYESHA NAZIR 26 01.03.2021 17 Adhoc Relief All 2019 05% 6,072
3216845
3216845
3216845
2 AYESHA NAZIR 26 01.03.2021 17 Special Healthcare All. 40,000
3216845
3216845
2 AYESHA NAZIR 26 01.03.2021 17 Health Professional Allow 113,888
3216845
2 AYESHA NAZIR 26 01.03.2021 17 Medical Allow 15% (16-22) 7,384
3216845
2 AYESHA NAZIR 26 01.03.2021 17 Health Sector Reforms All 24,000
3216845
2 AYESHA NAZIR 26 01.03.2021 17 Non - Practicing Allowanc 91,108
3216845
2 AYESHA NAZIR 26 01.03.2021 17 Convey Allowance 2005 20,000
89
3216845
2 AYESHA NAZIR 26 01.03.2021 17 House Rent Allowance 17,732
3216845
2 AYESHA NAZIR 26 01.03.2021 17 Basic Pay 121,480
3216875
0 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Adjustment House Rent 3,325
3216875
0 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Adj Conveyance Allowance 3,750
3216875
0 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Adjustment Medical All 1,384
3216875
0 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Adj Non - Practicing Allo 17,083
3216875
0 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Adj Adhoc Relief All 2018 2,278
3216875
3216875
0 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Adj Basic Pay 22,777
3216875
0 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Adj Unatract Area Allow 6,000
3216875
0 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Adj Health Prof. Allow 21,354
3216875
3216875
0 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Adj Special Healthcare Al 7,500
3216875
3216875
0 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Adj Health Sec Reform All 6,000
3216875
0 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Basic Pay 121,480
3216875
0 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 House Rent Allowance 17,732
90
3216875
0 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Convey Allowance 2005 20,000
3216875
0 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Unattractive Area Allow 32,000
3216875
0 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Non - Practicing Allowanc 91,108
3216875
0 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Health Sector Reforms All 32,000
3216875
0 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Medical Allow 15% (16-22) 7,384
3216875
0 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Health Professional Allow 113,888
3216875
0 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Adhoc Relief All 2016 10% 10,176
3216875
0 DR MUHAMMAD ZEESHAN 29 08.02.2021 17 Special Healthcare All. 40,000
3216875
3216875
3216875
3216875
7 DR FARHAN FAREED 27 09.02.2021 17 Adj Health Sec Reform All 5,714
3216875
7 DR FARHAN FAREED 27 09.02.2021 17 Adj Adhoc Relief All 2017 2,169
3216875
7 DR FARHAN FAREED 27 09.02.2021 17 Adj Special Healthcare Al 7,143
3216875
3216875
7 DR FARHAN FAREED 27 09.02.2021 17 Adj Health Prof. Allow 20,337
3216875
7 DR FARHAN FAREED 27 09.02.2021 17 Adj Unatract Area Allow 5,714
91
3216875
7 DR FARHAN FAREED 27 09.02.2021 17 Adj Basic Pay 21,693
3216875
3216875
3216875
7 DR FARHAN FAREED 27 09.02.2021 17 Adj Non - Practicing Allo 16,269
3216875
7 DR FARHAN FAREED 27 09.02.2021 17 Adjustment Medical All 1,318
3216875
7 DR FARHAN FAREED 27 09.02.2021 17 Adj Conveyance Allowance 3,571
3216875
7 DR FARHAN FAREED 27 09.02.2021 17 Adjustment House Rent 3,166
3216875
7 DR FARHAN FAREED 27 09.02.2021 17 Adhoc Relief All 2019 05% 6,072
3216875
3216875
3216875
7 DR FARHAN FAREED 27 09.02.2021 17 Special Healthcare All. 40,000
3216875
3216875
7 DR FARHAN FAREED 27 09.02.2021 17 Health Professional Allow 113,888
3216875
7 DR FARHAN FAREED 27 09.02.2021 17 Medical Allow 15% (16-22) 7,384
3216875
7 DR FARHAN FAREED 27 09.02.2021 17 Health Sector Reforms All 24,000
3216875
7 DR FARHAN FAREED 27 09.02.2021 17 Non - Practicing Allowanc 91,108
3216875
7 DR FARHAN FAREED 27 09.02.2021 17 Unattractive Area Allow 32,000
92
3216875
7 DR FARHAN FAREED 27 09.02.2021 17 Convey Allowance 2005 20,000
3216875
7 DR FARHAN FAREED 27 09.02.2021 17 House Rent Allowance 17,732
3216875
7 DR FARHAN FAREED 27 09.02.2021 17 Basic Pay 121,480
3216876
2 DR MUHAMMAD IMRAN SAFDAR 27 03.02.2021 17 Adjustment House Rent 4,116
3216876
2 DR MUHAMMAD IMRAN SAFDAR 27 03.02.2021 17 Adj Conveyance Allowance 4,643
3216876
2 DR MUHAMMAD IMRAN SAFDAR 27 03.02.2021 17 Adjustment Medical All 1,714
3216876
2 DR MUHAMMAD IMRAN SAFDAR 27 03.02.2021 17 Adj Non - Practicing Allo 21,150
3216876
2 DR MUHAMMAD IMRAN SAFDAR 27 03.02.2021 17 Adj Adhoc Relief All 2018 2,820
3216876
3216876
2 DR MUHAMMAD IMRAN SAFDAR 27 03.02.2021 17 Adj Basic Pay 28,200
3216876
2 DR MUHAMMAD IMRAN SAFDAR 27 03.02.2021 17 Adj Unatract Area Allow 7,429
3216876
2 DR MUHAMMAD IMRAN SAFDAR 27 03.02.2021 17 Adj Health Prof. Allow 26,438
3216876
3216876
2 DR MUHAMMAD IMRAN SAFDAR 27 03.02.2021 17 Adj Special Healthcare Al 9,286
3216876
3216876
2 DR MUHAMMAD IMRAN SAFDAR 27 03.02.2021 17 Adj Health Sec Reform All 7,429
3216876
2 DR MUHAMMAD IMRAN SAFDAR 27 03.02.2021 17 Basic Pay 121,480
93
3216876
2 DR MUHAMMAD IMRAN SAFDAR 27 03.02.2021 17 House Rent Allowance 17,732
3216876
2 DR MUHAMMAD IMRAN SAFDAR 27 03.02.2021 17 Convey Allowance 2005 20,000
3216876
2 DR MUHAMMAD IMRAN SAFDAR 27 03.02.2021 17 Unattractive Area Allow 32,000
3216876
2 DR MUHAMMAD IMRAN SAFDAR 27 03.02.2021 17 Non - Practicing Allowanc 91,108
3216876
2 DR MUHAMMAD IMRAN SAFDAR 27 03.02.2021 17 Health Sector Reforms All 32,000
3216876
2 DR MUHAMMAD IMRAN SAFDAR 27 03.02.2021 17 Medical Allow 15% (16-22) 7,384
3216876
2 DR MUHAMMAD IMRAN SAFDAR 27 03.02.2021 17 Health Professional Allow 113,888
3216876
2 DR MUHAMMAD IMRAN SAFDAR 27 03.02.2021 17 Adhoc Relief All 2016 10% 10,176
3216876
2 DR MUHAMMAD IMRAN SAFDAR 27 03.02.2021 17 Special Healthcare All. 40,000
3216876
3216876
3216876
3216876
5 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Adj Health Sec Reform All 7,428
3216876
5 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Adj Adhoc Relief All 2017 2,820
3216876
5 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Adj Special Healthcare Al 9,285
3216876
3216876
5 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Adj Health Prof. Allow 26,438
94
3216876
5 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Adj Unatract Area Allow 7,428
3216876
5 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Adj Basic Pay 28,200
3216876
3216876
3216876
5 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Adj Non - Practicing Allo 21,150
3216876
5 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Adjustment Medical All 1,714
3216876
5 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Adj Conveyance Allowance 4,643
3216876
5 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Adjustment House Rent 4,116
3216876
5 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Basic Pay 121,480
3216876
5 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 House Rent Allowance 17,732
3216876
5 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Convey Allowance 2005 20,000
3216876
5 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Unattractive Area Allow 32,000
3216876
5 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Non - Practicing Allowanc 91,108
3216876
5 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Health Sector Reforms All 32,000
3216876
5 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Medical Allow 15% (16-22) 7,384
3216876
5 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Health Professional Allow 113,888
3216876
5 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Adhoc Relief All 2016 10% 10,176
95
3216876
5 MUHAMMAD FAHEEM KHAN 24 03.02.2021 17 Special Healthcare All. 40,000
3216876
3216876
3216876
3217122
1 DR AIMAN RASOOL 24 01.03.2021 17 Adjustment House Rent 4,433
3217122
1 DR AIMAN RASOOL 24 01.03.2021 17 Adj Conveyance Allowance 5,000
3217122
1 DR AIMAN RASOOL 24 01.03.2021 17 Adjustment Medical All 1,846
3217122
1 DR AIMAN RASOOL 24 01.03.2021 17 Adj Non - Practicing Allo 22,777
3217122
1 DR AIMAN RASOOL 24 01.03.2021 17 Adj. Hardship Allowance 8,000
3217122
1 DR AIMAN RASOOL 24 01.03.2021 17 Adj Adhoc Relief All 2018 3,037
3217122
3217122
1 DR AIMAN RASOOL 24 01.03.2021 17 Adj Basic Pay 30,370
3217122
1 DR AIMAN RASOOL 24 01.03.2021 17 Adj Health Prof. Allow 28,472
3217122
3217122
1 DR AIMAN RASOOL 24 01.03.2021 17 Adj Special Healthcare Al 10,000
3217122
3217122
1 DR AIMAN RASOOL 24 01.03.2021 17 Adj Health Sec Reform All 10,000
96
3217122
1 DR AIMAN RASOOL 24 01.03.2021 17 Basic Pay 91,110
3217122
1 DR AIMAN RASOOL 24 01.03.2021 17 House Rent Allowance 13,299
3217122
1 DR AIMAN RASOOL 24 01.03.2021 17 Convey Allowance 2005 15,000
3217122
1 DR AIMAN RASOOL 24 01.03.2021 17 Unattractive Area Allow 24,000
3217122
1 DR AIMAN RASOOL 24 01.03.2021 17 Non - Practicing Allowanc 68,331
3217122
1 DR AIMAN RASOOL 24 01.03.2021 17 Health Sector Reforms All 30,000
3217122
1 DR AIMAN RASOOL 24 01.03.2021 17 Medical Allow 15% (16-22) 5,538
3217122
1 DR AIMAN RASOOL 24 01.03.2021 17 Health Professional Allow 85,416
3217122
1 DR AIMAN RASOOL 24 01.03.2021 17 Adhoc Relief All 2016 10% 7,632
3217122
1 DR AIMAN RASOOL 24 01.03.2021 17 Special Healthcare All. 30,000
3217122
3217122
3217122
3217122
4 DR ZUNAIRA NAVEED 24 08.03.2021 17 Adj Health Sec Reform All 7,741
3217122
4 DR ZUNAIRA NAVEED 24 08.03.2021 17 Adj Adhoc Relief All 2017 2,351
3217122
4 DR ZUNAIRA NAVEED 24 08.03.2021 17 Adj Special Healthcare Al 7,741
3217122
97
3217122
4 DR ZUNAIRA NAVEED 24 08.03.2021 17 Adj Health Prof. Allow 22,042
3217122
4 DR ZUNAIRA NAVEED 24 08.03.2021 17 Adj Basic Pay 23,512
3217122
3217122
3217122
4 DR ZUNAIRA NAVEED 24 08.03.2021 17 Adj. Hardship Allowance 6,193
3217122
4 DR ZUNAIRA NAVEED 24 08.03.2021 17 Adj Non - Practicing Allo 17,633
3217122
4 DR ZUNAIRA NAVEED 24 08.03.2021 17 Adjustment Medical All 1,429
3217122
4 DR ZUNAIRA NAVEED 24 08.03.2021 17 Adj Conveyance Allowance 3,870
3217122
4 DR ZUNAIRA NAVEED 24 08.03.2021 17 Adjustment House Rent 3,432
3217122
4 DR ZUNAIRA NAVEED 24 08.03.2021 17 Basic Pay 91,110
3217122
4 DR ZUNAIRA NAVEED 24 08.03.2021 17 House Rent Allowance 13,299
3217122
4 DR ZUNAIRA NAVEED 24 08.03.2021 17 Convey Allowance 2005 15,000
3217122
4 DR ZUNAIRA NAVEED 24 08.03.2021 17 Unattractive Area Allow 24,000
3217122
4 DR ZUNAIRA NAVEED 24 08.03.2021 17 Non - Practicing Allowanc 68,331
3217122
4 DR ZUNAIRA NAVEED 24 08.03.2021 17 Health Sector Reforms All 30,000
3217122
4 DR ZUNAIRA NAVEED 24 08.03.2021 17 Medical Allow 15% (16-22) 5,538
3217122
4 DR ZUNAIRA NAVEED 24 08.03.2021 17 Health Professional Allow 85,416
98
3217122
4 DR ZUNAIRA NAVEED 24 08.03.2021 17 Adhoc Relief All 2016 10% 7,632
3217122
4 DR ZUNAIRA NAVEED 24 08.03.2021 17 Special Healthcare All. 30,000
3217122
3217122
3217122
3217122
7 DR AMJAD FAROOQ 28 04.02.2021 17 Adj Health Sec Reform All 18,928
3217122
7 DR AMJAD FAROOQ 28 04.02.2021 17 Adj Adhoc Relief All 2017 5,748
3217122
7 DR AMJAD FAROOQ 28 04.02.2021 17 Adj Special Healthcare Al 18,928
3217122
3217122
7 DR AMJAD FAROOQ 28 04.02.2021 17 Adj Health Prof. Allow 53,893
3217122
7 DR AMJAD FAROOQ 28 04.02.2021 17 Adj Basic Pay 57,486
3217122
3217122
3217122
7 DR AMJAD FAROOQ 28 04.02.2021 17 Adj. Hardship Allowance 15,142
3217122
7 DR AMJAD FAROOQ 28 04.02.2021 17 Adj Non - Practicing Allo 43,113
3217122
7 DR AMJAD FAROOQ 28 04.02.2021 17 Adjustment Medical All 3,494
3217122
7 DR AMJAD FAROOQ 28 04.02.2021 17 Adj Conveyance Allowance 9,464
99
3217122
7 DR AMJAD FAROOQ 28 04.02.2021 17 Adjustment House Rent 8,391
3217122
7 DR AMJAD FAROOQ 28 04.02.2021 17 Adhoc Relief All 2019 05% 1,518
3217122
3217122
3217122
7 DR AMJAD FAROOQ 28 04.02.2021 17 Special Healthcare All. 10,000
3217122
3217122
7 DR AMJAD FAROOQ 28 04.02.2021 17 Health Professional Allow 28,472
3217122
7 DR AMJAD FAROOQ 28 04.02.2021 17 Medical Allow 15% (16-22) 1,846
3217122
7 DR AMJAD FAROOQ 28 04.02.2021 17 Health Sector Reforms All 10,000
3217122
7 DR AMJAD FAROOQ 28 04.02.2021 17 Non - Practicing Allowanc 22,777
3217122
7 DR AMJAD FAROOQ 28 04.02.2021 17 Unattractive Area Allow 8,000
3217122
7 DR AMJAD FAROOQ 28 04.02.2021 17 Convey Allowance 2005 5,000
3217122
7 DR AMJAD FAROOQ 28 04.02.2021 17 House Rent Allowance 4,433
3217122
7 DR AMJAD FAROOQ 28 04.02.2021 17 Basic Pay 30,370
3217639
8 DR KHADIJA TAHIR 26 28.05.2021 17 Adjustment House Rent 572
3217639
8 DR KHADIJA TAHIR 26 28.05.2021 17 Adj Conveyance Allowance 644
3217639
8 DR KHADIJA TAHIR 26 28.05.2021 17 Adj Non - Practicing Allo 2,939
100
3217639
8 DR KHADIJA TAHIR 26 28.05.2021 17 Adj Unattractive Area All 1,032
3217639
8 DR KHADIJA TAHIR 26 28.05.2021 17 Adj Adhoc Relief All 2018 391
3217639
3217639
8 DR KHADIJA TAHIR 26 28.05.2021 17 Adj Basic Pay 3,920
3217639
8 DR KHADIJA TAHIR 26 28.05.2021 17 Adj Health Prof. Allow 3,674
3217639
3217639
8 DR KHADIJA TAHIR 26 28.05.2021 17 Adj Special Healthcare Al 1,290
3217639
3217639
8 DR KHADIJA TAHIR 26 28.05.2021 17 Adj Health Sec Reform All 1,032
3217639
8 DR KHADIJA TAHIR 26 28.05.2021 17 Adhoc Relief All 2019 05% 1,518
3217639
3217639
3217639
8 DR KHADIJA TAHIR 26 28.05.2021 17 Special Healthcare All. 10,000
3217639
3217639
8 DR KHADIJA TAHIR 26 28.05.2021 17 Health Professional Allow 28,472
3217639
8 DR KHADIJA TAHIR 26 28.05.2021 17 Medical Allow 15% (16-22) 1,846
3217639
8 DR KHADIJA TAHIR 26 28.05.2021 17 Health Sector Reforms All 8,000
101
3217639
8 DR KHADIJA TAHIR 26 28.05.2021 17 Non - Practicing Allowanc 22,777
3217639
8 DR KHADIJA TAHIR 26 28.05.2021 17 Unattractive Area Allow 8,000
3217639
8 DR KHADIJA TAHIR 26 28.05.2021 17 Convey Allowance 2005 5,000
3217639
8 DR KHADIJA TAHIR 26 28.05.2021 17 House Rent Allowance 4,433
3217639
8 DR KHADIJA TAHIR 26 28.05.2021 17 Basic Pay 30,370
Total 0
Due to weak financial management the DDO made the payment without observing codal
formalities.
Payment of salaries without degrees verification resulted in irregular expenditure of

Rs8.214 million.
The degrees verification of concerned may be produced and the amount under
observation may be got regularized with the sanction of competent authority under intimation to
audit.
[AIR Para:34]
PARA-59 Recovery of Un-Authorized Drawl Of Non Practice Allowance Rs0.820

million
According to para 3 Government of Punjab Finance Department vide letter No.FD.SR-

1/6-4/2010 dated 05.04.2021, Non Practice Allowance (NPA) shall be admissible to those
Doctors who do not opt for private practice.
During audit of THQ Hospital Rojhan for the financial year 2020-21, it was observed that
DDO paid non practice allowance to the doctors having private practice. Hence, said allowance
was not admissible to Doctor having private practice which caused loss of Rs819,972/- to
Government as detailed below.
Name of Job Cllinic Address Registration as Perio
Pers.no. Employee BPS Title Rate Per PHC d Amount
102
31761175 Fatima Gyne care Old R-43293
Dr. Mujahid P.O Road Fazilpur,
Abbas 17 MO Rajanpur 22777 273,324
Dr. Tariq Javeed Kaleem Clinic Thana R-63939 273,324

31920296 Saqib 17 MO Road Rojhan City 22777
ABUL-ALLA Ali Poli Clinic R-61310 07.20 273,324

32125289 GILLANI Shikarpur Rajanpur 20 to
06.20
22777 21
Total 0
Source” Punjab Health Care commission
Rs0.820 million.
Audit recommends inquiry and fixing on the person(s) at fault besides recovery.
[AIR Para:36]
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Mfdac Report On The Account of Dha Rajanpur

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Mfdac Report On The Account of Dha Rajanpur

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MFDAC

DISTRICT HEALTH AUTHORITY, RAJANPUR

DIRECTOR-GENERAL, AUDIT, DISTRICT

This memorandum is a supplement to the Audit Report 2020-21 prepared in terms of

Date: Director-General Audit

a) District Health Authority made expenditure irregular / violation of rules amounting

PARA NO.1 Unauthorized drawl of POL- Rs 7.107 million

Para NO.4 Un-Authorized purchase of medicines Rs 0.743million

According to Government of Punjab Health Department letter No. SO (P-I) H/RC2001-

Sr. Last Date for Last Date for Estimated

Para No. 07 Unauthorized withdrawal on repair of office building - Rs 0.526 million

Due to weak financial management the unauthorized expenditure was incurred

Audit recommends regularization of expenditure besides fixing responsibility on

Para No.08 Non utilization of tied grant- Rs 8.700 Million

No utilization of tied budget resulted in shortage of instruments/infrastructure and

Para No. 09 Unauthorized procurement of Medicine-Rs. 51.870 million

Para No. 10 Unrealistic and defective budgeting resulted unspent balance of –

Para No. 13 Un-authorized payment of previous year’s liabilities of medicine-Rs.79.668

Para No. 14 Doubtful payment on account of POL- Rs0.792 million

Document No Posting Date Amount

Para No.15 Unauthorized payment of inadmissible allowances Rs 0.046 million

[AIR Para: 27]

1.2 District Officer Health

Para No. 16 Unjustified expenditure on repairs – Rs 0.520 million

Scrutiny of the record of expenditure revealed that:

Document No. Date of Drawl Amount Vehicle Item

1900083352 14.10.2020 32,500 X-68-AF Frame

1900679734 23.06.2021 69,339 X-68-AF PARTS

1900074648 16.02.2021 61,776 X-68-AF TYRES

1900162281 28.01.2021 49,215 X-68-AF compressor

1900169209 28.01.2021 41,020 X-68-AF painting

1900039742 06.11.2020 35,863 X-68-AF FRONT GLASS

1900169208 28.01.2021 35,400 X-68-AF misc repair

1900143275 21.12.2020 30,420 X-68-AF SHOCKS

1900644081 07.06.2021 30,420 X-68-AF WATER BODY

1900679737 23.06.2021 29,318 X-68-AF Parts

1900083351 14.10.2020 28,000 X-68-AF Radiator

1900159302 28.01.2021 24,000 X-68-AF denting

1900577130 07.06.2021 21,528 X-68-AF PARTS

1900061756 21.12.2020 14,754 X-68-AF PARTS

Para-17 Loss due to non recovery of PST on services – Rs 0.029

1900072333 16.12.2020 30,000 4,800

1900137266 21.12.2020 34,000 5,440

1900169207 28.01.2021 15,000 2,400

1900662100 25.03.2021 4,000 640

1900662101 25.03.2021 14,000 2,240

1900559420 23.06.2021 45,000 7,200

1900680770 23.06.2021 39,000 6,240

Total 181,000 28,960

Detail Tax payer Filer Non Filer

Document I. Tax (to be

Transportation charges 1900072333 16.12.2020 30,000 1,650

Transportation charges 1900137266 21.12.2020 34,000 1,870

Transportation charges 1900169207 28.01.2021 15,000 825

Transportation charges 1900662100 25.03.2021 4,000 220

Transportation charges 1900662101 25.03.2021 14,000 770

Transportation charges 1900559420 23.06.2021 45,000 2,475

Transportation charges 1900680770 23.06.2021 39,000 2,145

Photocopies 1900662103 25.03.2021 16,172 889

Photocopies 1900554163 22.04.2021 17,840 981

Total 215,012 11,826

Para No. 19 Non deduction of Income Tax – Rs 0.042 million