DAWN

CHITRAL, July 22; About 22 cases of financial irregularities have been detected in the accounts of different offices of the district government, Chitral, during the year 2003-04, the audit report of the Auditor-General of Pakistan says.

According to the report, two cases of non-utilisation and retention of lapsed funds and transfer of funds to commercial banks amounting to Rs27.151 million, 13 cases of irregularities in expenditure, two cases each of payment of salaries without valid acknowledgements, overpayment due to manipulation in the bid documents and irregular award of contract have been detected in Chitral district government departments.

The report also carries one case of non-recovery of mobilisation advance amounting to Rs5.252 million. An amount of Rs24.807 million was allocated for construction of the Garam Chashma road during the fiscal year 2002-03 under the Khushhal Pakistan Programme (KPP).

The district coordination officer of Chitral had withdrawn the amount from the District Fund Account-IV and deposited Rs8 million in bank account jointly operated by the DCO and the district nazim. The remaining amount of Rs16.807 million was deposited into the Public Account under the head of Public Works-III.

The report further says that for five months Rs8 million remained needlessly in the bank account. The DCO issued work orders for the construction of roads in October 2002 and paid mobilisation advance of Rs4 million to three contractors.

The balance amount of Rs4 million remained outside the government account for further 7 months after which it was transferred to the Public Account. The advance remained unadjusted which was paid in violation of the conditions specified in the administrative approval.

The report says that the work was to be completed in all respects by June 30, 2007 but the work was not commenced till September 2003. The report suggests that expenditure of Rs25 million had been accounted for under KPP funds whereas in fact the money was not spent and lying in the bank with the contractors and Public Works Deposit.

The report also makes public the irregular disbursement of Rs16.696 million on account of pay and allowances in the schools and literacy department.

According to the report, persons other than those authorised to receive and disburse the money, received this amount and in many cases chowkidars of schools collected the money from the drawing and disbursing officer instead of in charges of pay centres for further disbursement to individual teachers.

The EDO of Schools and Literacy, Chitral, had withdrawn Rs3.9 million from the government treasury during the fiscal 2002-03 for expenditure on classroom consumables and petty repairs of school buildings through Parents-Teachers Associations (PTAs).

The amount was deposited in the designated bank account and transferred to PTAs bank accounts. The report suggests that the expenditure was incurred without the approval of the district council, and the cashbook, bank account, bank reconciliation statement and other documents were not available for audit.

No administrative inspections of PTAs accounts were carried out and during the physical verification of some schools, it was found by the audit team that neither repair works were carried out nor the account record was maintained by the PTAs.

The report also points out overpayment of Rs168,000 due to manipulation in the bids documents by the deputy director of Works and Services, Chitral, who invited tenders for the construction of police station at Garam Chashma at an estimated cost of Rs4.2 million.

The rates of 17.01 per cent below the composite schedule rates of 1999 offered by a bidder were altered to 7.01 per cent and the work was awarded to a contractor at 13 per cent below the rate.

This resulted in overpayment of Rs168,000. The tehsil municipal officer of Chitral incurred expenditure of Rs160, 000 during the fiscal year 2002-03 on the reconstruction of a suspension bridge in the Chitral town without advertising the tender in newspapers.

As per appropriation accounts of the fiscal year 2002-03, the Chitral district government incurred expenditure of Rs94.149 million from the District Fund Account-IV. There was difference of Rs16.452 million between accounts and bank figures, the reports noted.