,. Financial Attested Audit Report On Accounts of Sindh Enhancing Response to Reduce Stunting IDA Loan No-6047 Planning & Development Department Govt. of Sindh Fo r the Financial Year 2018-19 ... Auditor General of Pakistan Islamabad Part-I I I. Executive Summary 2. Management Letter EXECl•TIVE SUMMARY ! ill'. l)in.:ctor General Audit Sindh. Karachi conducted an uudit of Project Coordinator. Sine.lb l: ni1ancing Response to Reduce Stunting Project. World Bank loan No. 604 70 in November 2018 for the financial year 2018-1 that technical sanctions ,vere obtained before commencement of v-:orL Recommendation l::.xpend iture without obtaining technical sanction be clarified (Observation Memo# 22) 4.2.2 Excess payment on procurement of solar operated cold chain freezers Rs2 .940 million. According to Rule-88 of Sindh Financial Rulcs Volume -I. every government officer is expected to exercise the same vigilance in respect of expenditure incurred from public money. as a person or ordinary prudence would exercise in respect of expenditure of his own mone) . During the scrutiny of accounts record of Provincial Program Coordinator Accelerated Action Plan for Reduction of stunting and Malnutrition Sindh (Livestock sector) Karachi. for the year 2018-19. it was observed that work order of(20) freezers @ Rs735000/- amounting to Rsl4 .760 million was issued to M/S Basit enterprises vide No.P0-0 I dated 06-08-2018. but payment of 2..J. 1ree1.ers Rs l 7.640 million was made. An excess pa ymenl of (04) freezers Rs2.940 milli on was made to supplier. The management failed to watch the laid down procedures. Thus the above lapse on the part of the department indicate improper watch and absence of systematic control. Recommendation Excess payment may be recovered from supplier under intimation to aucli1. (Observation Memo #05) 22 -L2 ..3 Irregular purchase of cost of other stores Rs 1.974 million Ruk l O ( i) and (i,·) of General Financial Rules. volume-I. states that. --every public officer is e\pccted to exercise the same \'igilance in respect of expenditure incurred from public mone:, as u person of ordinary prudence would exercise in respect of expenditure of hi s 0vvn mone:,. . Public moneys should not be utili zed for the benefit of a particular person or section of the cumrnunity ... ln the office of the Pro\'incial Program Coordinator Accelerated Action Plan for Reduction of stunting and Malnutrition Sindh (Livestock sector) Karachi. for the year 2018-19. it was observed tk1t an expenditure of Rs .1.974 million was incurred on cost of others store items fo ll owing observations were noticed l. Expenditure was incurred ,vithout tender ' Requisitions from concerned districts were not obtained. ]. Receiving not obtained from concerned store in charge . -1-. Performance security was not recorded in the rele\'ant regi ster. The management failed to ,,vatch th e laid dov;n rirocedures. Thus the above lapses on the p,m ol tht department indicate improper watch and absence of systematic control. Recommendation Irregularities may be clarified. (Observation Memo #07) -t.2.-l lrregular expenditure on transportation of goods Rs2.429 million. Rule J(J (i) and (iv) of the General Financial Rules. volume-I states that, --every public officer is expected to exercise the same \'igilance in respect of expenditure incurred from public mone:, a'.- person of ordinary prudence would exercise in respect of expenditure of his own money. Public money s should not be utilized for the benefit of a particular person or section of the cornmLmit: .. In the office of Provincial Program Coordinator Accelerated Action Plan for Reduction of st unting and Malnutrition Sindh (Health sector) Karachi. for the year 2018-19. it was obsen·ed that an amount of Rs2.49 million was incurred on transportati on of goods follo,\ing. observation ~ \\ere noticed 1. Vehicle number was not a\'ailable on invoice 1 Acknov. ledgement receipt from person to whom items were delivered was not attached with the bill. 3. Detail of items transported was not available. Aud it is of the view that coda! formalit ies must be observed to authenticate the transportation charges and transparency must be observed whi le making payment. Recommendation Irregularities may be clarified (Observation Memo #15) 23 -t.2.5 Irregular payment s into ODO account Rs0.990 milli on r\ \ per Ruk-303 of Central Treasury Rules. '·A contingent bill for payment to suppliers etc \\ hi-:li cannot be m t from the permanem imprest mc1y be endorsed for payment to the part) concerned and the DDOs are suggested that in case of pa) ments to the suppliers may be issued through crossed cheques in th e name of firm s concerned. This will avoid un-necessary delay ~ anj risk in\'Olved in the drav-,:J and disbursement of cash:· ln the office of the Provincial Program Coordinator Accelerated Acti on Plan for Reduction of' s1un1ing and Ma lnutrition Sindh (Fisheries sector) Karachi for the year 20 18-1 9. it was obse rved thm fund s of Rs0.990 million were deposi ted into ODO accounts instead of payment to actual pa) ee/\'endors. Audit is of the view that in the light of above menti oned fact. authenticity of expendi ture could not be verified. Besides. chances of misappropriation of public funds could not be ruled ou1. \\ hich constitutes weak financial managemen1. Recommendation Reasons of payment through ODO account be clarified (Observation Memo #27) -t.2.6 Doubtful payment on account of POL charges Rs0.820 Rule IO (i) and (iv) of General Fimncial Rules. volume-I. states that. ··ever) public officer i~ expec ted to exercise the same vigilance in respec t of expenditure inc urred from public money a:-- a person of ordinary prudence would exercise in respect of expenditure of his own mone) Public moneys shou ld not be utili zed for the benefit of a particular person or section of the communit) ··. In the office of the Provincial Program Coordinator Accelerated Action Plan for Reduction or stun ting and Malnutrition Sindh (Livestock sector) Karachi. fo r the year 2018-1 9. it \\'as obse rwd that an expenditure of Rs0.820 million was incurred on POL charges but bill/im oic were printed on simple paper instead to petrol pump receipts. which creates doubt. ·1he management fai led to watch the laid down procedures. Thus the above lapses on the part of the department indicate that due to improper watch and absence of systematic co ntrol. Recommendation Position needs justification (Observation Memo #09) 4.2. 7 Irregular payment on account of Domestic training Rsl.777 million Rule 10 (i) and (iv) of General Financial Rules. vo lume-I. states that, ·'every public officer is expected to exercise the same vigilance in respect of expenditure incurred from public mone:-, as a person of ordinary prudence would exercise in respect of expenditure of hi s own mone) . Public moneys should not be utilized for the benefit of a particular person or section of the comm uni ty"'. 24 ln the orfice of the Pro\'incial Program Coordinator Accelerated Action Plan for Reduction or st unting and Malnutrition Sindh (Health sector) Karachi. for the year 2018-19. it was obsen·eJ th,tt an expenditure of Rs l .777 million \\'as incurred on domestic training/av,:areness fur re!'reshmcnt and sitting arrangemerns of guests v. ithout obser\'ing follov.:ing observations \\'ere noticed. 1. List of participants and guest was not obtained. 2. Photos for the same were not provided for prooL 1. Official orders of participants were not available l he management failed to watch the laid down procedures. Thus the above lapses on the part of' the department indicate improper watch and absence of systematic control. Recommendation Expenditure without fulfilling coda! fo rmaliti es be clarified (Observation Memo #18) -1.2.8 Pa~ mcnt of previous year liabilit)' without approval amounting to Rs6.275 million 1 As per Para-11 of GFR Volume-! ··each head of dep::irtment is responsible for enforcing financial order and strict economy at every step. He is responsible for observance of all relevant financial rules and regulations both by his own office and by sub-ordinate disbursing officer'" In the office of the Provincial Program Coord inator Accelerated Action Plan for Reduction or stunting and Malnutrition Sindh (Hea lth sector) Karachi. for the year 2018-19. it was obsen ed that an expenditure of Rs6.275 million v,ias incurred on account of st ipend Incenti ve award s to \arious CMWs for the period January. 2018 to June. 2018 which was previous year liability. but the payment was made from the current financial year 2018-19 without obtain ing approval from competent authorit y. Recommendation !\on-observance of coda! formalities for clearance of pre\'ious year liability be justified. (Observation Memo #19) -t.2.9 Non-appointment of Third Party Auditors for Monitoring & Evaluation Component 2 of Project Appraisal Document Paragraph 2 (Page No.17 J under head oi J\1onitoring and e\'aluati on. reporting. and impact e\'alumion. "The project will finance third pan) veritication of the DLJ results to prevent any possible over reporting. With support from the third party verification firm. the GoS will prepare a semiannual DLl results report tin a format to be agreed with the bank) for the six month s ending December and June of each year. The GoS will share this report with the bank by the end of January and July for the biannual implementation review . GoS and the bank will discuss the verified results. agree on DLI performance recommendations. and determine the subsequent release of fund by the end of f,ebruary and August". Contrary to the above, during the course of audit of the Project Coordinator. Sindh Enhancing Response to Reduce Stunting Project (Task Force) Karachi, for the year 2018-19. the management has not yet appointed a firm to verify the Disbursement -Linked Indicators (DLI J 25 and ha\'t' not prepared a compiled report on perform ance lll disc uss with the bank in order to get the funds release and to comply \11ith the poliC) directi\'es . Recommendation J\udit requires justificat ion for non-impl ementati on of poli c)· directi ves . (Observation Memo #32) -1.2. l O Irn~gular expenditure without supporting documents Rs9.500 million According to Rul e-23 of Sindh Financial Rules. Volurne-L "as a general rule e\ery payment includ ing repayment of money pre\'i ously logged with Go\'ernment for whatever purpose mu s1 be supported by the voucher setting forth full and clear particular of claim.'· During the review of the accounts record of Provincial Program Coordinator Accelerated Action Plan f'or Reducti on of stunting and Malnutrition Sindh (f isheries sec tor) Karachi. for the :vear 2U 18-1 9. it was observed that an expenditure of Rs9 .500 million was incurred on account of constructi on of backyard hatchery for Tilopa fi sh breading at Sukkur. following supporting documents were not available: I. ln spection report of cumpleled work and work in progress 2. Cash voucher of contractor .1. Sanction order. ·1hi." lapse indicates improper \,Vatch and weakness of the internal control s. Recommendation Pa) ment without submission of li e Id reports be justified. (Observation Memo#D) -1.2.11 Non-production record Rs32.983 million Section J.l (2) and (3) of the Auditor-General's (Functions. Po\\'ers and Terms and Co nditions of Service) Ordinance.2001. state that: (2) The officer in charge of any office or department shall afford all facilities and provide record fo r audit in spection and comply with requests for information in as complete a form as poss ible and with reasonable expedition. (3 J Any person or authority hindering th e auditoria l functi ons of the Auditor-General regardin g inspection or accounts shall be subj ecl to disciplinary action under Efficiency and Di sc ipl inl." Rules... In the office of the Program Manager Sindh enhancing response to reduce stunting Karachi for the year 2018-19, management did not produce the auclitable record amounting to Rs32.983 milli on. Detail be low:- 26 I S.No I Cost Centre · ~ector i Expend iture f 2 KQ-2300 Social protection I 18.838.166 i I ,., i .) KQ -2297 I Local Go\·1. i 14.145.741 Total i 32,983,907 Recommendation Jnquir:, in this regard must be initiated through a responsible person and responsibilit:, ma:, bl' 1ixed on person at fault for non-production of record . (Observation Memo#33) -t.2.12 Doubtful purchase of POL Rs.0 .855 million According to Rule - 20 of the West Pakistan Government Staff Vehicles (Use & Maintenance) Rule J969. the following books shall be maintained for each motor vehicle. • Log Book on Form "A .. and shall remain in the custody of the Driver of the vehicle • History sheet of vehicle a bound register containing 50 pages. which remain in the custody of officer in charge of the machine . • Petrol Account registers separately on Form ·'C". ln the office of Provincial Program Coordinator Accelerated Action Plan for Reduction of stunting and Malnutrition Sindh (Agriculture sector) Karachi for the year 20 J 8- J 9. it was noticed that an amount of Rs0.855 was incurred on account of POL. the follov,1ing observations \\t'rl" kept under: • Log book ,vas not maintained for POL consumption . • Consumption account was not maintained on Forrn-D. • Hi story sheet on Form-C was not produced. • liwoice,cash meme was obtained photo copies. • Sub vouchers \\'ere not attached with the record. • Vehicles numbers were not sho,\·n in the any document. Audi1 is of the view that consumpti on account maintenance is the responsi bi! ity of the dri ,·er. in charge of the transport section. in charge of the accoums section and the responsibility of the person authorized for expenditure to check and observed the coda! formalities regarding drawl of POL for accuracy and transparency in financial transaction Audit recommends that: Reason of irregular expenditure on POL ma:,· be justified. (Observation Memo#-tl) -t.2.13 Un-justified payment of kitchen gardening amounting to Rsl60.000 million Rule 10 (i) and (iv) of General Financial Rules. volume-I. states that. "every public officer is expected to exercise the same vigilance in respect of expenditure incurred from public mone:, as a person of ordinary prudence ,;,,·ould exercise in respect of expenditure of his own money. 27 Public money s should not be utilized for the benefit of a particular person or section of the community'·. In the office of the Pro'.·inci3J Program Coordinator Accelerated Action Plan Cur Reduction of stuming and Malnutrition Sindh (agriculture sector) Karachi. for the year 2018-19. it 'v\a~ obsen·ed that. an expenditure of Rs.160.000 million was incurred on in\'estment fund kitchen gardening without fulfilling the following coda! forma lit ies. 1. Li st of selected Beneficiaries from concerned districts were not provided. Name. NIC numbers. address. locations not shown vvith the record . ' Criteria of selection not shown. J. "[ ender v>'as not invited. -+. ln\'oice/bill were made on same dates on various districts. 'i. Call deposit register was not available. 6. Cash memo were computer v,·ithout address, phone number. sales tax registration number etc. 7. Report on achievemem of targets was not obtained from beneficiarie~ . The management failed to watch the bid d0wn procedures. Thus the above lapse~ on the part of the department indicate the improper watch and absence of systematic control. Audit recommendation s In \ ie\\ of' all these audit could not justit\ the expenditure and matter may be proposed to higher authoritie~ for investigation. (Observation Memo#3-t) -t.2.1-t Irregular payment of formation on farmer's field school Rs8.720 million Rule 10 (i) and (i\') of General Financial Rules. volume-I. states that. ··every public officer i~ expected to exercise the same vigilance in respect of expenditure incurred from public mone;, a~ a person of ordinary prudence would exercise in respect of expenditure of his ovm mone). Public moneys should not be utilized for the benefit of a particular person or section of the communit) ··. ln the office of the Provincial Program Coordinator Accelerated Action Plan for Reduction of stunting and Malnutrition Sindh (agriculture sector) Karachi. for the year 2018-19, it \\U S observed that an expenditure of Rs8 .720 million \\ as incurred on formation of farmer·s field 1 schools without fulfilling the following coda! formalitie s. l. Locations/addresses of field schools in various Districts were not available. 1 Detail of facilities provided at schools were not available . 3. Field schools were started without formation of village organizations. -t.. Detail of distribution of tool kits after FFC demonstration were not avai lable 5. Call deposit were not recorded in relevant register. (1. Cash memo found computer generated instead of prescribed format. The management failed to watch the laid down procedures. Thus the above lapses on the part of the clepanment indicate that improper watch and absence of systematic internal controls control \\ere not in place. 28 Audit rernmmendation s l:.xpencliture without fulfilling the coda! formalities be clarified. (Observation Mc mo#39) -L2.15 Irregular payment of awareness campaign on Sindh new s television Rs.11.51-t million . According to Rule 23 of Sindh Financial Rules Volume-]. as a general rule ever; payment including repayment of money previously logged with Government for whatever purpose must be supported by the voucher setting. forth full and clear particulars of the cloim. AND Rule 10 ( i) and (iv) of General Financial Rule s. volume-I. states that. .. every public officer is expected to e:-.ercise the same vigilance in respect of expenditure incurred from public money as a person or ordin,.lr) prudence would exercise in respect of expenditure of hi s own mone) . Public moneys shuuld not be utilized for the benefit of a particular person or section of the comm unit)·· . ln the ofiice of the Provincial Program Coordinator Accelerated Action Plan for Reduction of stuntin[! and Malnutrition Sindh (Agriculture secto r) Kar2chi. for the year 2018-19. it \\a:, observed that an expenditure of Rs.7.020 million was paid to the contractor for awareness campaign on Sindh ne\VS televi sion telecast but program ,·ideos CD v\ere not a,·ailable on reco rd to\ erify the claim .. Audit recommendation s Expenditure without fulfilling the coda! formalities be clarified . (Observation Mcmo#35) -t.2.16 Irregular payment of establishment of kitchen gardening demonstration amounting to Rs18.375 million Rule l O (i) and (iv) of General Financial Rules. volume-I. states that. .. every public officer is expec ted to exercise the same vigilance in respect of expenditure incurred from public money as a person of ordinary prudence would exercise in respect of expenditure of' his O\\ n rnone~. Publi c moneys should not be utili zed for the benefit or a particular person or section of the cornmunit) ". ln the office of the Provincial Program Coordinator Accderated Action Plan for Reduction of stunti ng and Malnutrition Sindh (Agricu lture sector) Karachi. for the year 2018 -1 9. it \\'as observed that. an amount of Rs. l 8.375 million \\·as incurred on investment fund kitchen gardening \Vithout fulfilling the follo\,ing coda] formalitie ~. 1. Selection of beneficiaries for training or kitchen gardening was done without survey. 1 Criteria of selection was not shown. 3. Beneficiaries were not entered into agreement. 4. Detail of distribution of tool kits was not provided . 5. Name, NIC numbers, address, location were not shown wi th the record. 6. Call deposit was not obtained (fl l 0% 7. Cash memo found computer generated instead of prescribed format. 29 ·rhi: management failed to v,atch the laid down procedures. Thus. the above lapses on the pan of the department indicate the improper watch and absence of systematic control. Audit recommendations L.,pt'nJiwrc without fulfilling the codal formalities be clarified . (Obsen'atiun Memo#36) -L2.17 Irregular expenditure on advertisement & publicity Rs9.600 million According to Rule-23 of Sindh Financial Rules. Volume-l. ··as a general rule every payment including repayment of money previously logged ,vith Government for whateYer purpose must be supported by the voucher setting forth full and clear particular of claim:· In the office of the Provincial Program Coordinator Accelerated Action Plan for Reduction of stunting and Malnutrition Sindh (Agriculture sector) Karachi. for the year 2018-19. it \\a:- observed that an amount of Rs9.600 million on account of advertisement & publicity \\:1 s incurred and follmving observations were noticed: I. 1 ender \\as not in\'itcd 1 Contractor was not entered into agreement. 3. Detail of advertisement & publicity not provided. -l. Evidences/documents of adverti sement not provided. ). Campaign plan was not prepared. Audit is of the view that advenisement plan must be prepared and appro\'ed from competent authority and execution may be done after fulfillment of coda! formalitie s. .., Audit recommendation s The above matter may be justified to audit (Observation Memo#37) -l.2.18 Irregular expenditure on account of Research and survey & cxplorator~ operatiom Rs9.600 million According to Rule-23 of Sindh Financial Rules. Volume-I. ··as a general rule every payment including repayment of money previously logged with Go\·ernment for whatever purpose must be supported by the voucher setting forth full and clear particular of claim.·· In the office of the Provincial Program Coordinator Accelerated Action Plan for Reduction or stunting and Malnutrition Sindh (Agriculture sector) Karachi, for the year 2018-19. it \vas obsen·ed that an expenditure of Rs9.500 million was incurred on account of Research and surveys & exp loratory operations and following observations were noticed . I. Detail of work done was not provided. 2. Bills/Cash voucher and other related documents were not provided. 3. Results of act ivity were not shown. 'Jhe lapse indicates improper ,11,atch and weakness of the internal control s. Audit recommendations The above matter may be justified to audit (Observation Memo#38) 30 I -t.2.19 Irregular payment on account of training domestic Rs2.400 million. Ruk l O (i l and (i\) of General Financial Rules. volume-I. state~ that. .. ever) public officer i~ expce1cd w exercise the same \ ig.ilance in respect of expenditure i11curred from public mone) a'> a person of ordinary prudence would exercise in respect of expenditure of his own mone:, . Public moneys shou ld not be utilized for the benefit or a panicular person or section or the cummunity··. Jn the office of the Provincia l Program Coordinator Accelerated Action Plan for Reduction of stunting and Malnutrition Sindh (Agriculture sector) Karachi. for the year 2018-19. it \\as ob~erved that. an amount of Rs2.400 million was paid to the trainers for conducting training. on .. 1-orrnation of training domestic" \Vithout fulfilling the follov.:ing coda! formalities. I. Tender was not invited 1 Work order was not issued. J . Detail of training was not provided. -+. List of training staff not a\'ailable. ::-> . List of participates was not shown in record. h Schedule of training v,.: as not avai lable. 7. Report on achievement of targets was not obtained from beneficiaries. The management failed to watch the laid down procedures. Thus the above lapses on the part of the depanment indicate the improper \:\'atch and absence of systematic control. Audit recommendations l:xpenditure without fulfilling the coda] formalities be clarified. (Observation Memo#40) 4.3 PROCUREMENT & CONTRACT MANAGEMENT 4.3.1 Unjustified expenditure on purchase of livestock Rs.759.065 million Rul e-88 of Sindh Financial Rules. Volume-I. states that. "every public officer is expected to e:-:erci se the same vigilance in respect of expend iture incurred from the Government re\'enues. a~ a persons of ordinary prudence would exerci se in respect of expendi ture of his own mone) .. . During the reviev,· of the accounts record of Provincial Program Coordinator Accelerated Action Plan for Reduction of stunting and Malnutrition Sindh (Li\'estock sector) Karachi. for the ) ear :2018-1 9. it was observed that an amou nt of Rs759.065 million \Vas incurred on purchase or Ii\ estock (Goats and Chicken) following observations v,:ere noticed . I. Beneficiaries are se lected without any su rve) . 2. Age. breed not shown . 3. Distribution of livestock to beneficiaries without any legal binding. The management failed to watch the laid down procedures. Thus the above lapses on the part or the project indicate that due to improper \Natch and absence of systemati c control. Recommendation Matter need s justification (Observation Memo #01) 31 -L3.2 Un-authorized payment to l lNICEF Rs63..i..t59 million Ruk 10 (i) and (iv) of the General Financial Rules. volume-I states that.. .. every public officer is expected to exercise the same vigiiance in respect or expenditure incurred from public money as pt'rson or ordinary prudence v.ould exerci se in re spec t or expenditure or hi s 0\\11 mone:·;. Public mune) s should not be utilized for the benefit of a particular jXTson or section of the cornmunit:- ·· 11 1 the onicc of Provincial Program Coordinator Accelerated Action Plan for Reduction or stunting and Malnutrition Sindh (Health sector) Karachi. for the year 2018 -1 9. it was observed that an amount of Rs634.459 million was paid to UNICEF vide cheque No.3494533 dated 27-06- 19 for purchase of multiple micro nutrients (RUTF..MN P.F-100 & F-75 ). following obsern1tion'.-> "ere noticed 1. Payment was made in advance Delivery report was not attached. ' 3. Jten1 s purchased \Vere not recorded in relevant stock register. -L Distribution of items not available. 5. lnspection reports were not available. l he management failed to watch the laid down procedures. Thus the abo\'e lapses on the pan or the department indicate improper watch and absence of systematic control. ln \ ie\\ or all these audit could not verify the expenditure and matter may be proposed to higher authorities for investigation and lack or poor internal control under intimation to audit. Conclusion Irregularities may be clarified. (Observation Memo #11) ..i.3.3 Irregular purchase of safe delivery kits Rsl60.999 million. According to Rule-88 of Sindh Financial Rules Volurne-L every government oflicer is expected to exercise the same vigilance in respect of expenditure incurred from public money. as a person of ordinary prudence would exercise in respect of expenditure of hi s O\\.·n money . In the office of Provincial Program Coordinator Accelerated Action Plan for Reduction of stunting and Malnutrition Sindh (Health sector) Karachi , for the year 2018 -1 9. it was observed that an amount of Rsl 60.999 million vvas paid on purchase of safe deli very kits during the year 2018-19 the fol lowing observations were noticed: I . Work order was not issued ' Expenditure was incurred without agreement. 3. Jten1s \Vere not recorded in th e relevant stock regi ster. Detail of distribution was not avai lable. --1. The management failed to watch the laid down procedures. Thus the above lapses on the pan of the department indicate improper watch and absence of systematic control. Recommendation Expendi ture without fulfilling coda! formalities be clarified to audit. (Observation Memo #16) 32 -L3A Irregular procurement of various medicines Rsl 11.919 million Ruk 10 (i) and (i\) of General Financial Rules. volume-I. states that. "'e\·ery public officer i::. expected to exercise the same vigilance: in respect of expenditure incurred frurn public mone)' a) a person of ordinary prudence would exercise in respect of expenditure of his own mone). Public moneys should not be utilized for the benefit of a particular person or section or the communit\"". ln the office of the Pro\'incial Program Coordinator Accelerated Action Plan for Reduction oJ' stu111ing and Malnutrition Sindh (Health sector) Karachi, for the year 2018-19. it was observed that an expenditure of Rsl 11.919 million v;as incurred on purchase various medicines detailed belO\\: I S.No I Name of Medicine Quan tin I Rate Amount I I I I I I I Mebendazole Tab . 9660000 ! 2.77 I 26758200 I I I I I ') I - I Isornaltos ide §:- monofer inj. 163560 1459.50 I 75155820 I I ! I i i -, I ..1 ! Folic acid I 23000000 I 0.435 I I 0005000 I I I I 111,919,020 l·ollowing observations were noticed I. Medicine purchase through General order supplier instead of direct company/medicine suppliers (drugs li cense holder). 1 Manufacturing date . expiry date and batch No were not shov;n in the bill/i1woice . 3. Recei\'ing. of medicines was not obtained from concerned The management failed to watch the laid down procedures. Thus the above lapses on the pan or the department indicate improper watch and absence of systematic control. Recommendation Payment \\ithout obser\"ing financial procedures be clarified. (Observation Memo #13) 4.3.5 Irregular purchase of fish seeds RsllS.141 million Rule IO (i) and (iv) of General Financial Rules. volume-I. states that. "'e\'ery public officer i~ e\pected to exercise the same vigilance in respect of expenditure incurred from public mone)· as a person of ordinary prudence \J\Ould exercise in respect of expenditure of hi$ O\J\T} mone:,- . Public moneys should not be utilized for the benefit of a particular person or section of the comm unit\' ... In the office of the Provincial Program Coordinator Accelerated Action Plan for Reduction of stunting and Malnutrition Sindh (Fisheries sector) Karachi. for the year 2018- 19. it ·was observed that an expenditure of Rs 115. 14 J million was incurred on purchase of fish seeds of different kinds and distributed in various locati ons detailed below. 33 i I I S.No Location Quantity I Amount ! l Manchar Lake 13701060 i 42421660 I i ') Chotiari 13260000 I ; 37769000 ! I I ., I -~ Keenjhar Lake 3030000 I 34951 ooo ! I I i ; I i I 115,141,660 : Following observat ions were noticed : I. Receiving of fish seeds by the concerned authority was not available . 2. Performance security was also not obtained from suppliers. ]. Follov\' up of distributed seeds was not recorded/available. The management failed to watch the laid down procedures. Thus the above lapses on the part of the department indicates improper watch and absence of systematic control. Recommendation Position needs justification (Observation Memo #20) -L3.6 Lin-authorized procurement of medicines Rs .88.000 million Rul e IO (i) and (iv) of General Financial Rules. volume-I. states that. .. every public officer is expected to exercise the same vigilance in respect of expenditure incurred from public mone) as • .J person of ordinary prudence would exercise in respect of expenditure of his own mone) . Public moneys should not be utilized for the benefit of a particular person or section of thl' communit) ". In the office of the Provincial Program Coordinator Accelerated Action Plan for Reduction of stunting and Malnutrition Sindh (Livestock sector) Karachi. for the year 2018-19. it was obser\'ecl that an expenditure of Rs.88.000 million was incurred on purchase of Sozan plus medicine without fulfilling the following coda! formalities. I. Medicine purchase through General order supplier instead of direct company/medicine suppliers (drugs license holder). ') Utilization/distribution of medicine were not shov.:n to audit. 3. Manufacturing date. expiry date and batch No was not shown in the bill/invoice. --+. Complete specification or company brand was not mentioned. The management failed to watch the laid down procedures. Thus the above lapses on the pan of the department indicates improper watch and absence of systematic control. Recommendation Un-authorized expenditure without observing coda! formalities be justified. (Observation Memo#02) 34 -U. 7 Un-authorized/un-justified expenditure on purchase of desi poultry birds of Rs.30.262 million According to Rule-88 of Sindh Financial Rules Voiume-L nery government officer is expected to exercise the same vigilance in respect of expenditure incurred from public money. as a person or orJinar) prudence would exercise in respect of expenditure of hi s O\\ n mone) . In the office of Provincial Program Coordinator Accelerated Action Plan for Reduction or stunting and Mal nutrition Sindh (Livestock sector) Karachi. for the year 20 I 8- I 9, It was n01iced that an amount of Rs.30.262 million Was incurred on account of purchase of desi poultry but the following observation were noticed : I. Purchase of desi poultry bird s was made but age. weight and breed were not shcrnn in thl' any document. ' Receiving not obtained by the concerned authorit) . 3. Performance security \Vas not entered in cash book/ bank. -L Detail of distribution with acknowledgment process not available. In\ iev,· of all these audit cou ld not verify the expenditure . Recommendation Interna l controls needs to strengthen. (Observation Memo#U.t) .t.3. 8 Irregular purchase of l.T equipment's Rsl.887 million . According to Rule-88 of Si ndh Financia l Rules Volume-I. every government officer is expected to e>--.ercise the same vigilance in respect of expenditure incurred from public money. as a person ol' ordinary prudence wou ld exercise in respect of expenditure of hi s own mane). In the office of Provincial Program Coordinator Accelerated Action Plan for Reduction of stunt ing and Malnutrition Sindh (Health sector) Karachi. for the year 2018- I 9. it was obserwd that an amou nt of Rs.1.887 million was incurred on purchase of l.T equipment's during the year 2018- I 9 the following observations were noticed : 1. Make and brand v,iere not shovm in the cash memo. 1 Expenditure was incurred without agreement. 3. Item s were not recorded in the relevant stock register. 4. Performance security was not obtained. The management fai led to watch the laid down procedures. Thus the above lapses on the part of the department indicate improper watch and absence of systematic control. Recommendation Irregularities be justified to audit (Observation Memo#l4) -L3.9 Un-authorized expenditure on purchase of Vaccine Rs29.240 million. According to Rul e-88 of Sindh Financial Rules Volume-I, every government officer is expected to exercise the same vigi lance in respect of expenditure incurred from public money, as a person of ordinary prud ence would exercise in respect of expenditure of his own money. 35 In the ofiice of Pro\'incial Program Coordinator Accekrated Action Plan for Reduction ol stunti ng and Malnutriti on Sindh (Liws tock sec tor) Karachi. for the year 20 J8-J 9. lt was noticed th:1! an amount of Rs29.240 million wa::, incurred on accourn of purchase of \'arious vaccine::, fol!o,Ying observation \Vere noticed: I. -1ender published in 07 -07-2018 but v,ithout any tender process. supply order was issued tu Sindh poultry vacci ne center Karachi. Agreement was constituted on 03 -05 -2 018 he fore· publishing tender is astonishing. ' It \\as obse r\'ed that agreement cost Rs l 7.090 million and suppl) order cost Rs. J7.090 million but payment mad e to SPVC was Rs29.240 milli on therefo re excess payment mack Rs 12.960 million. J. Vacc ines were not acco unted fo r in rel evant stock register and details of distribution was also not avai lab le. -1he management failed to watch the laid down procedures. Thus the abo\'e lapses on the pan of the department indicate improper watch and absence of systematic control. Go, t has sustained loss in shape of excess payment. Recommendation Position need s justification along with recovery of excess payment under intimation to audit. (Obsen ation Memo#03) 1 4.3. l O Irregular/unjustified purchase of photo state machine Rs 1.804 million Rule 10 ( i) and (iv) of General Financial Rules, volume-I. states that. ··ever) public officer is e.,pected to exercise the sa me vigil ance in respect of expenditure incurred from public mone) as a person of' ordinary prudence would exerci se in respect of expenditure of his own mone) . Public moneys shou ld not be utilized for the benefit or a particular person or sect ion of the commun it, ··. In the office of the Provincial Program Coordinator Accelerated Act ion Plan for Reduction of stunting and Malnutrition . indh (Livestock sector) Karachi. for the year 20 18- 19. it was observed that.an expendi ture of Rs l .804 milli on was incurred on purchase of (01) photo state machine s following obse rvation s were noti ced. 1. Work order fo r (0 I) photo state machine was issued to MIS GEM CO with the cost of Rsl.199 million. but an extra photocopy machine of Rs0.605 milli on was purchased from MIS Office Automation Gro up without any work order and inspection repo rt b) purchase committee. ' In vo ice date, delivery cha ll an date, joint inspection date were same v,hich is unju stifi ed . 3. Comp lete specification. make. model \.Vere not mentioned. 4. Invoice no was not shown in the invoice. 5. Issuance of photocopy machine was not shovm The management fa iled to watch the laid down procedures. Thus the above lapses on the part of the department ind icate improper watch and absence of systematic control. Recommendation Un-justifi ed extra purchase without fulfilling coda! fo rmaliti es be clarified (Observation Memo#06) 36 -L3.l l Doubtful purchase of hardware Rsl.500 million. According to Rule-88 of Sindh Financial Rules Volume-!. every government officer is expec ted tu l:'xerci se the same vigilance in respect of cxpenditurt i11curred from public mone). as a person or ordinary prudence wou ld exercise in respect of expend iture of hi s own money. In the office of Provinci al Program Coordinator Accelerated Action Pl an for Reduction of stunting and Malnutri tion Sindh (Livestock sector) Karachi . for the year 2018-1 9. it \-\'as observed that an amount of Rs.1.500 million was incurred on purchase of computer hardware. during the year 20 18-1 9 the follow in g observations were noticed: 1. Make and brand were not shown in the cash memo. ' Laptops were purchased on high rates without showing market rates . 3. Fabricated cash vouchers were found without showing NTN. STRN registration number. -L Performance security was not recorded relevant register. l he management failed to watch the laid down procedures. Thus the above lapses on the part of th e department indicate im proper watch and absence of s~,stematic control. In \'ie\\ of all these audit cou ld not justi fy the expenditure and matter may be proposed to higher authori ties for investigation and lack of poor internal control under intimation to audit. Recommendation Irregu larities ma y be justified to audit. (Observation Mcmo#08) . -L3.12 l.Jn -authorized expend iture on purchase of various items Rs0.790 million According to Ru le-8 8 of Sindh Financial Rules Volume-L every government officer is expected 10 exercise the same vig ilance in respect of expenditure incurred from public mone). as a person or ordinary prudence would exercise in respect of expenditure of hi s O\\ n mane). During the sc rutin y of accounts record of office of the Provinci al Program Coordinator Accelerated Action Plan for Reduction of stunting and Malnutrition Sindh (Livestock sector) Karachi. for th e year 2018-19 . it was observed that an amount of Rs0 .790 million \,vas incurred on purchase of various items, the following observations were noticed: 1. Expenditure incurred by sp litting up the sancti on orders to avoid the sanction from , competent authority. Registers were purchased with the name of (Karwai register). but Size. total No. of page in the Karwai register was not shown. 3. fabricated cash vouchers were found without showing NTN. STRN regi stration number. -l. Expenditure withou t Provi sion in action plan. 5. Expenditure without agreement \Ni th the supplier. Recommendation Un-authorized expendit ure be justified to audit (Observation Memo#lO) 37 -t.-L ASSEST MANAGEMENT 4.-Ll Irregu lar expenditure incurred on account of Printing amounting to Rsl.811 million According to Rule-11 of G.F.R ·'Each head of a department is responsible for enforcing financial order and strict economy at ever) step He is responsible for obser\'ance of all relevant Financial rules and regulations both by his own office and by subordinate disbursing officers. In the oflice of the Provincial Program Coordinator Accelerated Action Plan for Reduction of stunting and Malnutrition Sindh (Health sector) Karachi for the year 2018-19. it Vvas observed that an expenditure amounting to Rs 1.811 million was incurred on account of Printing. following obser\'ations \\ere noticed. I . Tender was not i1wited. Anicles were not accounted for in the releYant stock register. ' 3. Acknowledgment of payment was not available. Recommendation Irregular expenditure incurred on account of Stationary & Printing & Publication needs to be .1 ustilied to audit. (Observation Memo#l 7) -L-t.2 irregular expenditure on consen·ation /research floating hu t Rsl.450 million As per Para-209(d) of CPWD Code. "all payments for work or supplies are based on the quantities recorded in the measurement book. it is incumbent upon the perso n taking the measurements to record the quantities clearly and accurately" According to Para-72 of CP\\'A Code .. As a genernl rule. every payment including repayment of money preYiously lodged v,ith gowrnment for whatever purpose must be supported by a voucher setting forth full particulars or th e claim and all information necessarv for its classification and identification in the accounts and be signed by the contractor and authorized officer·· During the review of the accounts record of Provincial Program Coordinator Accelerated Action Plan for Reduction of stunting and Malnutrition Sindh (Fisheries sector) Karachi, for the year 2018-19. it v\·as observed that an expenditure of Rsl .450 million was incurred on construction of' conser\'ation/research floating huts. fo ll owing obser\'ations \vere noted . 1. Detailed estimate was not available. 11. Completion report was not available. 111. Technical committee was not constituted to check the technical aspects. 1\· . Progress repo11 was not available. 38 .-\udit i~ of the\ iew that irregular expenditure \\as incurred \\'ithout fulfilling coda] formalitic ~. \\ hich constitutes weak financial and administrative management. H<:l'ommendation Audit require reasons or non-fu!Jilment of coda! formalitie s (Observation Memo#26) 4.-L3 Un -authorized expenditure on external development of fish hatchery Rs2.650 million Accord ing to Para-88 of Sindh Financial Rules Volume-I. ··Every Government Officer is expected to exercise the same vigilance in respect of expenditure incurred from public mone) as a person of ordirntr) prudence would exercise in respect or expenditure of hi s own mone) and public money should not be utili zed for the benefit of a particular person or comm unit )··. During the review of the accounts record of Provincial Program Coordinator Accelerated Action Plan for Reduction of stunting and Malnutrition Sindh (Fisheries sector) Karachi , for the year :2018-19. it was observed that an expenditure or Rs2.650 million was incurred on external dL. \eluprnent of fish hatc hery Thatta (ChilyaJ. following irregulanties \\ere noticed : 1. Detailed estimate was not prepared . 1 The detail of work done v\·as not produced to audit. 3. 1 echnical committee was not constituted to check technical aspects of work. Without fulfilling above mentioned coda! formalities the payment made to contractor is doubtful and showing undue favor to contractor. Recommendation Audit require reasons of non-fulfilment of coda! formalitie s (Observation Memo#25) 4.-tA Un-justified expenditure on establishing fish ponds at various districts Rs70.384 million Rule-88 or Sindh Financial Rules. Volume-I. states that. ··every public officer is expected to exercise the same \'igilance in respect of expenditure incurred from the Government re venue~. a~ a persons of ordinary prudence would exercise in respect of expenditure of hi s own mone) ... During th e review of the accounts record of Provincial Program Coordinator Accelerated Action Plan for Reduction of stunting and Malnutrition Sindh (Fisheries sector) Karachi , for the year 2018-19. it was observed that an amount of Rs70.384 million was incurred on establishing of fish ponds in various districts detailed below: S.No Contractor District No . of Ponds Amount ' 1 MIS Habib & Sons Sujawal 25 21595000 ') M/S Bahir Khan Jamshoro 27 21589200 ,.., .) M/S Shafi Mohammad Badin 33 27199986 70,384,186 39 f-ollo\\·ing obserHHions \\ere noticed. ,1. Beneficiaries were se lected without an) sun e,. Criteria for selection was nui pro,·ided 3. Fallo\\' up of distributed establ ished ponds v\'as not recorded/a\·ai lable . -1. Third part) monitoring repon was not available. The management failed to watch the laid down procedures. Thus the above lapses on the part or the Authorit) indicate that due to improper v,atch and absence of systemati c control. Recommendation Position need s justification (Observation Memo#21) 4.5. MONITORING & EV ALlJATIOl'i 4.5.1 Irregular payment of consultanc~· service Rs6.958 million According to Rule-11 of General Financial Rules (GFR) Volume-I. "Each head of a depanmem is responsible for enforcing financial order and strict economy at t'very step. He is respon sibl e rur obser\'ance of all rele\'ant financial rules and regul ations both b:,, his o,,·n office anpd b:, subordinate disbursing officers ... Contrary to the above. during the course of aud it of the Project Coordinator. Sindh Enhancing Response to Reduce Stunting Prnject (Task Force). for the year 2018 -1 9. it was observed tha1 . ,·arious consultants were appointed against various post \\ere paid Rs6.958 million on account or consultancy charges. following observations were noted . I. Agreement was not executed. ' Progress reports of the work were also not furnished. Audit is of the viev, that in the light of above mentioned facts . the payment '" as irregular. v\hich const ituted weak admi ni strative and financial management. Recommendation Irregularities be clarified (Observation Memo#28 ) 4.5.2 Payment to PPHI without monthly reports Rsl 17.969 million Rule 10 (i) and (i\' ) of th e General Financia l Rules. vo lume-] states that. "every public officer is expected to exerc ise the same vigilance in respect of expenditure incurred from public money as person of ordi nary prude nce vvould exerci se in respect of expenditure of hi s O\\ n mone). Public moneys shou ld not be utilized for the benefit of a panicular person or sect ion of th e community" 40 In the office of Pro\'incial Program Coordinator Accelerated Action Plan for Reduction of stunting and Malnutrition Sindh (Health sector) Karachi. for the year 2018-19 . it was obser\'ecl that an amount of Rs! 17.969 milli on was paid to PPHI. but month!)· accepted field report s were 1101 submitted. TIH..'management fai led lO watch the laid down procedures. Thus the above lapses on the part of thl' department indica1e improper watch and absence of systematic co ntrol . Recommendation Payrnen1 wi thout submission of field report s be justified . (Observation Memo#12) -L5.3 Irregular payment of consultancy service Rs32.222 million According to Rule-I I of General Financial Rules (GFR) Volume-I. ·'Each head of a department is responsible for enforci ng financial order and strict economy at every step. I-le is responsibk for observance of all relevant financial rules and regulations both b: his O\\'n office and b: subordinate disbursing officers". During the review of the acco unts record of Provincial Program Coordinator Accelerated Action Plan for Reduction of stunting and Malnutrition Sindh (Fisheries sector) Karachi. for the year 2018 -1 9. it v,as observed that an amount of Rs32.222 million '"'as paid lO the consultant :t\1 s Sen er for Sale on account of consultancy charges. The fo ll owing observati ons were noted . l. Agreement was not executed with consultant Progress repo rts of the work were also not furnishe d. 3. E\'aluation reports were not prepared. Audit was of the view that in the light of above mentioned fact s. the payment was irregular. "hich co nstitutes weak adm ini strati ve and financial management. Recommendation Payment ,vithout subm iss ion of progress reports be justifa:cl . (Observation Memo#24) -L6 Sustainabilit)' Since the project sta11ed in the month of January 2018. it is premature to determine sustainabilit) of the project at this stage. 4.7 Overall Assessment 4.7.1 Relevance: Under Pakistan·s Vision 2025. nutrition has received increased attention. and the federal and provincial governments have established secretari ats to coordinate and support sca ling up that work. Pak ista n joined the global movement of Scaling up Nutriti on in 41 20n. The Government of Sindh (GoS) recently adopted an Accelerated Action Plan for RcJuction of Stunting and Malnutrition (AAP ). -!.7.2 Efficac~·: 10 to 3U°o The project Im::; an ambitiu u::, goal oi reducing stunting from 48° b) 2021 and to 15 % b) 2026 by increasing and expanding coverage of multi-sectora l 1 interventions pro\'en to reduce stunting in the first fi\'e years of life . -1. 7.3 Efficiency: The project is planned initially at a cost of US Si 61.62 million in l\·1a). 2017 and the project was to be completed by December. 2021. As thi s was the first fiscal year for the project the achievement of the project objectives/targets could not be ascertained at this initial stage. -!.7.-l Economy: The procurement and services were a\\'arded \Vithout fulfilling the SPPRA guidelines due to which competiti\'e rates could not be obtained thereby economy ,, a::, compromised. -!. 7.5 Effectiveness: Since the project is in initial stage and to be completed lw 2021. the effecti\'eness of the project is prematurt. tv determine. -!. 7.6 Compliance with Rules: Lack of financial management and non-observance of rules were noticed. Improper monitoring and evaluation. \\as a critical area. \\hich needs to lw gi, en a serious thought for improving sen ice delivery and ensuring timel) execution of quality work. 4. 7. 7 Performance Rating: Average ... -!.7.8 Risk Rating: Medium 42 5. CONCLUSIOJ\: We haw recent!) completed audit of the financial statements of Sindh Enhancing Respon se tu Reduce Stunting Project. funded by World Bank Loan ~ ,o. 60-+7 f'o r the ;em ended June 30. :::o I 9. Jn planning and performing our audit of the financial statements of the project. \\ t' con sidered internal controls and other issues for the purpose of expressing our opinion on tht iinancial statements. During audit we noted certain matters invol\'ing lapse or internal controls and non-compliailCl' ,, ith Government rules & regulations that are presented in foregoing paragraphs. These cumments and recommendations. all of which have been discussed with Project Management. are intended to impro\'e internal controls and policies which will result in cost control s and operating efficiencies. 5.1 Ke) issue for the future: 1. The managemenrs failure to monitor the proper utilization of public funds resulted inw \'iolation of the rules and canons of financial propriety. 11. The lapses on the part of the depaiiment indicate improper watch and absence of internal controls. 5.2 Recommendations 1. Internal control should be strengthened to stop occuITence of irregularities in future 11. Responsibilities should be fixed on the person(s) at fault and a framework be designed to mitigate loss increased due to irresponsible act such persons . 43 A( 'KNO\VLEDGEMENT We\\ ish to express our appreciation to the Management and staff of Sindh Enhancing Response t t 1 R.educe Stunting Project for the ass islJncc and coopc>ra1iun extended to the auditors during ihi ~ as\ignment. 44 Statement showing the detail of Purchase of Livestock f?/0 the Program coordinator Livestock sector (Accelerated Action Plan ) I D05_:__!Jo Doc. Date G/L Descp Vendor No I Vendor Nam e I I Cheque No I Entry Date I Amoun t - --+--~- - - . - - -- - --- . ~100100853 · 03.01.2019 I Livestock 30725191 PERVEZ ASSOCIATES I 3311437 03.01.201 9 4,500,000 .00 . 5100100854 i 03.01.20 19 Livestock 30725191 PERVEZ ASSOCIATE S 3311438 - - - -- - - 1 ~ - - - - + - - - - - + - - - - - - + - - - - - - - - - l - - - - - - - + - - - - - + - - - ' - - - '- - - - 03.01.2019 74,950,000.00 5100103718 I 13.02.2019 Livestock 30725191 PERVEZ ASSOCIATES 3339506 13.02.2019 6,187,500.00 ----~ - - - - - +- - - - - + - - -- - - + - - - -- -- - - + - - -- - - + - - - - - + - ---'---- '.,1001037 19 , 13.02.2019 Livestock 30725191 PERVEZ ASSOCIATES 3339505 13.02.2019 24,358,750.00 - - -- - - - , - - - -- + - ----+-- - - - - - - - - + - - - - - - - - - + - - - - - - + - - - - - - - - t - -'----'--- . -~1__90__!0 _3 2_0_ _ _7_ ' _13_._02 _._20_ 1_9_ _Li_ve_s_to_c_k_ _ _3_.0_2_.2_0_1_9_j_2_6_,2_3_2,_5_ 3_0_7_25_1_9_1_---+-_P_E_RV_E_Z_A_S_S_O_C_IA_T_ES_-+-_3_33_9_5_0_7_ _,l1--l 0_ oo 0_._ 510010372 1 13.02.2019 Livestock 30725191 PERVEZ ASSOCIATES 3339504 13.02.2019 26,982,000 .00 5100103722 1 13.02.2019 Livestock 30725191 PERVEZ ASSOCIATES 3339503 13.02.2019 25,483,000.00 5100106285 1 29.03.20 19 Livestock 30725191 PERVEZ ASSOCIATES 3357301 29.03.2019 25,483,000.00 5100106286 29.03.2019 Livestock 30725191 PERVEZ ASSOCIATES 3357300 29.03.2019 1,530,000.00 . - 5100106949 15.04.2019 Livestoc k 30725191 PERVEZ ASSOCIATES 3406165 - - - - - - - -- - - + - - - - - - - - + - - - - - - + - - - - - - - - - - - - + - - - - - ~ - - - - - + - - -- - -- - I 15.04.2019 24,733,500.00 5100105955 I 15.04.2019 Livestock 30725191 PERVEZ ASSOCIATES 3406302 I 15.04.2019 24 ,958,350.00 I 51001075 25 I 23.04.2019 I Livestock 30725191 PERVEZ ASSOCIATES 3407247 23.04.2019 24 ,808, 450. 00 5100107528 - -- I 23 04.2019 Livestock I 30725191 I PERVEZ ASSOCIATES 3407246 - - - - -- - - - + - - - - - + - - - - - - - + - - - - - - - - - + - - - - - - + - - - - - - + - - - - -- 23.04.2019 24,j58, 750.00 -- 5100107950 I 26.04.2019 I Livestock 30725191 PERVEZ ASSOCIATES 3412775 29.04.2019 23,609,250 .00 I 5100107951 I 26.04.2019 Livestock 30725191 PERVEZ ASSOCIATES 3412777 ! 29.04.2019 8,838,000.00 ' -- - 5100107952 - i 26.04.2019 I Livestock 30725191 PERVEZ ASSOCIATES 3412776 - - ~ - -- - ~ - - - - - + - - - - - - - - - + - - - - - - - - - + - - - - - - - + - - - - - - - - + - - - -- 29.04.2019 i 24,733,500.00 - - 5100108650 I 07.05.2019 Livestoc k 30725191 PERVEZ ASSOCIATES 3413677 I 08 .05.2019 24 ,358,750. 00 5100108651 f 07 .05.2019 Livestock 30725191 PERVEZ ASSOCIATES 3413675 08.05.2019 2,947 ,500 .00 ------+ , -- - - - - + - - - - - + - - - - - - - - + - - - - - - - - - + - - - - - + - - - - - - + - - - - - - - 5100108653 07.05.2019 L1vestock 30725191 PERVEZ ASSOCIATES 3413676 08.05.2019 24,733 ,500.00 - -- - - - - - -- - - + - - - - - + - - - - - - + - - - - - - - - - + - - - - - - + - - - - - - + - - -- -- - . 5100109462 16 .05.2019 I Livestock 30725191 PERVEZ ASSOCIATES 3414778 16.05 .2019 23,984,000.00 5100109463 ' 16.05.2019 Livesto ck 30725191 PERVEZ ASSOCIATES 3414779 16.05.2019 2,929,500.00 Sl(!_Q_lQ.~4_§_"._ __ 16.05 .2019 I Livestock 30725191 PERVEZ ASSOCIATES 3414 777 I 16.05.2019 24,808,450.00 5100109635 20.05.2019 Livestock 30725191 PERVEZ ASSOCIATES 3417910 21 .05.2019 I 5,3 14,500.00 5100109636 20.05.20 19 Livestock 30725191 PERVEZ ASSOCIATES 3417912 21.05.2019 20,986,000.00 S lOQ ~':.J_§_3 7 _ _;__ .0_5_. 2_0_ 2_0_19_--+-L_iv_e_s_ to_c_k_ _ _1_ _t--PE_R_V_E_Z_A_S_S_O_C_I 3_0_7_2_51_9 A_T_E_S_ _ 1_ 3_4_ _ _-+ 79_1_1 _1_9__2 ' _2_1_.0_5_.2_0 , 8_1 __ _1_ o 0_,4_5_0_._o , 5100109759 1 21.05.2019 Livestock 30725191 PERVEZ ASSOCIATES 3418441 24.05.2019 I 22,485,000. 00 5100109760 1 21.05.2019 Livestock 30725191 PERVEZ ASSOCIATES 3419021 24 .05.2019 23,234,500.00 - - - -- - . . ; . _ - - - - - + - -- - - - + - - - - - - - - - - - - - - - + - - - - - - + - - - - - - - + - - - ' - - - ' - - -- - ' 5100111297 11.06.2019 Livestock 30725191 PERVEZ ASSOCIATES 3483528 11.06.2019 23,234,500.00 5100111298 11.06.2019 Livestock 30725191 PERVEZ ASSOCIATES 3483530 11.06.2019 22,8 59,750.00 - - - - - - - -- - - l - - - - - - - + - - - - - - + - - - - - - - - - - - + - - - - - - + - - - - - - - - + - - - - -- - - -·' 5100111303 ; 11.06.2019 Live stock 30725191 PERVEZ ASSOCIATES 3483529 11.06.2019 9,828,000.00 5100112089 ; 14.06.2019 Livestock 30725191 PERVEZ ASSOCIATES 3484800 17 .06 .2019 22,485,000.00 5100112090 I 14 06.2019 Livestock 30725191 PERVEZ ASSOCIATES 3484802 17.06.2019 23,534,300.00 I 5100112091 ' 14 .06.2019 Livestock 30725191 PERVEZ ASSOCIATE S 3484799 17.06.2019 24,358,760.00 ' 5100112094 14.06.2019 Li vestock 30725191 PERVEZ ASSOCIATES 3484803 17 .06.2019 22,485,000.00 •-- - - - - - + -- - - - - + - - - - - - + - - - - - - l - - - - - - - - - + - - - - - - - - + - - - - - t - - - - - - - ' - - -- 5100112095 14 .06 .2019 Livestock 30725191 PERVEZ ASSOCIATES 3484801 17.06.20 19 24,733,500.00 i_5_1_0_01_1_2_2_6_1_+- 17_._0_6._2_0_19_-+-L_iv_e_st_o_c_k_+-3_0_72_5_1_9_1_ __,_P ' _ V_ _E_R_ .0_6_.2_0_1_9-+_9_1_8,_0_0_0._0_0_____, E_Z_A_S_SO_C_I_A_T_ES_-+_3_4_84_9_7_4_ _-+-1_7_ I ! 5100112262 j 17.06.2019 Li vestock 30725191 PERVEZ ASSOCIATES 3484972 17.06.2019 15,289,800.00 l- - - - - - - ' - -- - - ~ - - - - - ' - - - - - - - - ' - - - - - - - - - - ~ - - - - - + - - - - - - - - t - - - - - -- -, I 759,065,310: ~ 45 St atement showing the detail of Purchase of Vaccin e 0 / 0 the Pro gram Coordinator Livestock sector (Accelerated Action Plan ) for the ye ar 2018 -19 -- I I I Invoice No.& [ ! S.No I Chq.No & Date W/0 No .& Date date Agency Particulars Qty I Rate I Amount I l --~ 3223239/19-09-18 12/06-08- 18 3763/16-08-18 M/S SPVC HS-AQUA 5000 264 l 1320000 i --- I HS-oil 50 ml 5000 I 1320 ! 6600000 ~ ; PPR 5000 500 2500000 ---- I I I I ET Fowl pox 5000 5000 264 I 360 ! 180000 1320000 l I I ! ND Oil 5000 1034 : 5170000 I I I Haemorragic ! .. 2 I 3343583/27-02-19 16/04-02-19 3742/08-02- 19 I M/S SPVC I septiema 5000 264 j 1320000 I I i Entero Toxemia 10000 132 1320000 - I I . Fowl pox 500 420 210000 I : ND Mukteswa r I 62000 i 84 I 5208000 - I I I I I I ND Lasota 31000 132 I 4092000 I I I 29240000 46 Statement showing the detail of Purchase of Medicines 0/0 the Program Coordinator Livestock sector (Accelerated Action Plan ) for the year 2018-19 -- r- ,· W/0 No.& lnvioce No.& i I I S.No Chq.No & Date Date date Agency I Particulars I Qty I Rate i Amount I I M/S Bas it 380000 ! 1 322 8688/ 10-10-18 13/06-08-18 I Nil/24-09-18 Enterprises Sozan plus doses 88 I 33440000 M/S Ba sit 310000 2 3311171/02-01-19 13/06-08-18 Nil/10-12-18 Enterpri ses Sozan plus doses 88 27280000 ' - 'I M/S Basit 310000 I I I 3 3266823/2 7-11-18 13/06-08-18 Nil/09-11-18 Enterprises Sozan plus I doses I 88 : 27280000 --- ~ I I 1 1000000 I doses I 88000000 ' I 47 Statement showing the detail of Hardware 0/0 the Program Coordinator Livestock sector (Accelerated Action Plan) for the yea r 2018-19 I Suppl/0 No & I Invoice No & 1 I ' I S.No ' Chq.No & Date I Date date Agency j Particulars Qty i Rate Amount I M/S Asghar I I I 1 - -3484 351/ 14-06-19 - 05/06-08-18 I Nil / 18-05-19 Enterprises I Desktop I1 : 115250 I 115250 I I Laptop i5 1 I 125000 I 125000 ---- --,---- I 'i I Laser jet printer 1 I 69500 I 69500 ! I i color printer ! 100000 i 100000 I 1 ! I ' I M/S Asghar \ I I 115250 I 2 --, 3406766/18-04-19 I 05/06-08-18 I Nil /18 -05 -19 Enterprise s I Des ktop 13 I 345750 I I I I 1 . Laptop 15 3 I 125000 I 375000 I M/ S I ' Asghar 1 :3 3338068/31-01-19 I 05/06-08-18 I Nil /18-05-19 I Enterpri ses I Desktop 2 I 115250 i 230500 I I I I I I j Laser jet printer 2 I 69500 I 139000 I ! 1500000 48 Statement showing the detail of Other Items 0/0 the Program Coordinator Livestock sector (Accelerated Action Plan ) for the year 2018-19 - -- ~-- I Suppl/0 No .& . ' I I S.No Chq.No & Date Date Agency I Particulars I otv Rate I Amount 1 34134 70/07-0 5-19 - 08/04-04 -19 M / S Ji lani Traders i Karwai register ! 300 I 840 I 252000 I I 2 ---- 34134 70/07-05- 19 07 /30-03-19 ' M/S Jilani Traders I Karwai register I 300 I 840 252000 i I 3 . 3413473/07-05-19 Nil M /S Max Enterprises I Stabilizer large I 2 45000 90000 I i I I 1 140 I 4 '. 34134 70/ 07-05 -19 I Nil M /S Max Enterprises I PVC coil I sft 700 1 98000 l I 1 140 : I I 5 -- ~ ?413470/0 7-05-19 , Nil I M / S Max Enterprise s PVC coil I sft I 700 i 98000 790000 49 Statement showing the detail of Photostat machin e 0/0 the Program Coordinator Livestock sector (Accelerated Action Plan ) ~for the year 2018-19 Invoice No.& \ W/0 No .& I I S.No I Chq.No & Date I Date Date Agency I Particulars i Amount 1 3483525/11 -06- 19 i 36 11 2/ 18-09-18 04/06-08- 18 M/S GEMCO Ricoh cop MPC-4504 EXSP i 1199952 I I j M/S Office • 2 • · ~~ I 3315949/15-01- 19 l 552/11-09- 18 03/06-08- 18 1 Automa t ion Group d ig ita l phot ocop ier 1 605000 .~ ~ ~ ~ ~ ~ ~ - ' - - - - - - ' ~ ~ ~ ~ - - - ' - ~ ~ ~ ~ ~ - - ' - - ~ ~ ~ ~ ~- - - ' ~ L - - - = - - - - - ' ~ ~ ~ ~ ~ ~ ~ , - - - ~~ - 1804952 • 50 Statement showing the detail of Cost of other stores 0/0 the Program Coordinator Livestock sector (Accelerated Action Plan) for the yea r 2018-19 [ Invoice i Supp/ord.No.& i ,_ S.No ' Chq.No & Date I No.& Date I Date I Agency I Particulars Qty I Rate I Amount I I M/ S Basit Reusable syringes for • 1 3228687 /10-10- 18 I Nil/ 30-08-18 I 15/06-08- 18 Enterprises vete rnery 50ml 1000 1100 I 1100000 . I , Drencher/Drench i I I gun upto 150 cc 1 200 4370 l 874000_ 1200 I 1974000 51 Statement showing the uctail of payment to PPHI 0 /0 the Program Cooruinator Accderafeu Action Plan (Health Sector) for the .year 2018-19 ----- --· -- -- - - - ' - -·- l Bill No.& Invoice No.& S.No Chq.No & Date Date S/0 No.& Date Date -- -----· __ A~_9· I Districts Particulars Amount Sukkr. Release or second tranch e 20% 3305778/07-12-18 Ni l N il/30- 10-20 18 20543 / 13 08-2018 I PPI-ll_ ~ ~rkhas i_!:12_ of 1796-t461 1 Sukkr. cost of contract - - - - - - - ---- -- 20544/3 1 08-20 18 I PPHI Mirpurkhas ------ - I - ~ Release of third tranche 20% or I 1796446 1 - - - - - · - - - -- - cost of co ntract ---- - ---+---- -+------- - - Ghotk i. 2 3339584/ 14-02- 19 Nil Nil/16-01-2019 22379/26 12-20 1?_j PPij] Khai11?ur Release of first tranche 20% or I 4 180 11 60 - -·----- Na ushcro fcro1 cost of contract -1- - - - l - - - - - - - Sukkr. Rclc.:1sc of 4th & 5th tnmchc ..., Nil Nili23-0-t-- l9 23336/07 03-20 19 PPHI Mirpurkhas 20% of 3592~922 .J 34183 79/24-05- 19 - ----- cost of co ntr.:1 ct --- ---- ·------- - - ----·-- -~--·- Re lease or 2nd & 3r tranche 20° o - Ci hotki. 3493 334/2 4-06-19 Nil Nil/ 14-06- 19 23226! I-+ 06-19 PPI II of Khai112~ _ -------·- 43102-+3 4 - - - -- -- --- cost of contract (remain in g Naushero fcnv amount) ------ - - ------ ------ - 1179692-t 1 I ---------- -· - - - - - - - · - - - - -- -- -- - - -- ----· - --- ·- -·---- 52 St atement showing detail of Transportation of Good s 0/0 the Program Coordinator Accelera t ed Act ion Plan (Health Sect or) fo r t he yea r 2018-19 ! S. No ,--- I Chq .No & Date Agency l Particula rs Amou nt i Karachi to N.Fero z, 1 1 , 3483426/ 11-06-19 M/S World wide cargo service ! Mirpurkha s 248 600 '~-- I Tharparker ' Sukkur and in Kh i I I M/S World wide cargo servic e \ Karachi to Ghotki and in Kh i 271200 ! I M/S Wo rl d wide cargo service Khi to Larkan a 248600 i I --i I M/S World wide cargo servi ce Khi to Khairpu r 248600 M/S World wide cargo servi ce Khi to Hyd I 245250 i M/S World wide cargo service l- 6275325 ! • 58 Statement showing the detail of Consu lta ncy service 0/0 the Program Coordinator Accelerated Action Plan (Fisheries Sector) Fo r the year 2018-19 ,D-oc. No ! Doc. Date j Vendo r Name Cheque No : Entry Date I Amount , 1900455265 i 16.04.2019 I M/S SERVER 4 SALE 3407360 '. 24.04.2019 I 644,454.00 I 1900455266 l 16.04.20 19 i M/S SERVER 4 SALE 3407398 i 24.04.2019 i 644,454.00 I 16.04 .2019 I M/S SERVER 4 SALE I 3407362 1 ~1~00455269 24.04 .2019 644,454.00 I 1900455270 i 16.04.2019 M/S SERVER 4 SALE I 3407361 j 24.04.2019 I 644,454.00 - i-900455272 I 16.04.2019 I M/S SERVER 4 SALE ! 3407359 ! 24.04.2019 I 644,454.00 I 16.04.2019 I 644,454.00 1 ~1900455273 M/S SERVER 4 SALE ! 3407353 1 24.04.2019 I 1900455274 16 .04.2019 M/S SERVER 4 SALE 3407354 i 24.04.2019 i 644,454 .00 1 1900455275 16.04.2019 M/S SERVER 4 SALE i 3407355 1 24.04.2019 644,454.00 : 1900455277 16.04 .2019 M/S SERVER 4 SALE I 3407356-, ' - - - -- - - - + - - - - - + - - - - - - - - - + - - - - - + - - - - + - - - - -· : 24.04.2019 644,454.00 ' 1900455278 16.04 .2019 M/S SERVER 4 SALE 3407357 24.04.2019 : 644,454.00 - 1900455280 1 16.04.2019 M/S SERVER 4 SALE \ 3407358 i 24.04.2019 1 644,454 .00 ' 1900605594 - - - - - - - +- - - - - - ", 20.06.2019 f - - - -- - -- - - r M/S SERVER 4 SALE ! 3500561 ---,---- 22.06.2019 859,272.00 ~-i ,J__900605609 I 20.06.2019 I M/S SERVER 4 SALE 3500561 , 22.06.2019 859,272.00 1900605614 20.06.2019 M/S SERVER 4 SALE 3500561 22.06.2019 859,272.00 1 ,- 1900605620 20.06.2019 1 M/S SERVER 4 SALE 3500561 1 22.06.2019 859,272.00 :_ 1900605621 20.06.2019 , M/S SERVER 4 SALE 3500562 22.06.2019 859,272.00 i 1900605625 20.06.2019 i M/S SERVER 4 SALE 3500562 ' 22.06.2019 859,272.00 l 1900605628 20 .06.2019 M/S SERVER 4 SALE 3500562 i 22.06.2019 859,272.00 1 1900605631 20.06.2019 M/S SERVER 4 SALE 3500561 i 22.06.2019 859,272.00 1900605642 20.06.2019 · M/S SERVER 4 SALE 3500563 : 26.06.2019 859,272.00 , 1900605645 20 .06.2019 1 M/S SERVER 4 SALE 3500562 ' 26.06.2019 I 859,272.00 I · 1900605648 20.06.2019 M/S SERVER 4 SALE 3500562 I 26 .06.2019 1 859,272.00 1 1900605656 20.06.2019 M/S SERVER 4 SALE , 3500565 i 26.06.2019 I 859,2n.oo I 1900605664 20.06.2019 M/S SERVER 4 SALE 3500565 I 26.06.2019 644,454 .00 ' 1900605667 20.06.2019 I M/S SERVER 4 SALE 3500564 i 26.06.2019 644,454.00 ' 1900605673 20.06.2019 M/S SERVER 4 SALE 3500564 I 26.06.2019 644,454.oo 1900605675 20.06 .2019 . M/S SERVER 4 SALE 3500564 I 26.06.2019 1 1,074,090.00 1 1900605684 20.06.2019 M/S SERVER 4 SALE 3500564 I 26.06.2019 J 1,074,090.00 1 1900605689 20 .06.2019 M/S SERVER 4 SALE 3500564 26.06.2019 1,074,090.00 I ! 1900605695 20.06.2019 M/S SERVER 4 SALE 3489500 22.06.2019 214,818.00 I 0,_900605701 20.06 .2019 M/S SERVER 4 SALE 3489500 22.06.2019 214,818 .0_Q__j f ~~00605705 20.06.2019 M/S SERVER 4 SALE 3500563 I 26.06.2019 859,272.00 , I 1900605708 20.06.2019 M/S SERVER 4 SALE 3500563 26.06.2019 859,2n.oo I I 1900605710 20 .06.2019 M/S SERVER 4 SALE 3500563 26.06.2019 859,272 .00 j ! 1 1900605712 20 .06.2019 M/S SERVER 4 SALE 3500563 26.06 .2019 859,272.00 1900605716 20.06.2019 M/S SERVER 4 SALE 3500566 26.06.2019 859,272.00 1900605722 20 .06.20 19 M/S SERVER 4 SALE 3500566 26.06.2019 859,272.00 1900605727 20.06.2019 M/S SERVER 4 SALE 3500566 26.06.2019 859,272.00 59 f ' . Statement showing the detail of Expenditure on purcha se of Fish seeds (Chotiari) 0/0 the Program coordinator AAP (Fisheries sector) for the year 2018-19 S.No I Chq No.& Date Bill No.& Dat e j CV No.& D~~ 5/0 ":Jo.& Date W/0 No.& Date / D.Ch allan No.& ~te_ ~ge ncy + 1- lt m _e_ _ __ Qty __ I Rate Amount 1 34 19775/30-05-19 Nil/May-19 11129/ 07 -05 -19 237 /13-05 -19 144-46/08-04 -19 11129/05-05 -19 Talha Ent. Rahu 250000 11.9 2970000 - - - - - - -! ---- - J 2 3419774/30-05-19 Nil/May-19 11133/07-05-19 238/13-05 ~;- 144 -46/08-04 -19 Nil/05-05-19 Ta lh a Ent . Mo rakh, 250000 12 3000000 I ------- ----- -- --- - - - - - - --- 3 3419773/30-05-19 Nil/May-19 11130/ 07-05 -19 239/13:0~ 19_ 144 -46/08-04 -19 Nil/05-05-19 Talha Ent. Rahu - 300000 -- 11 .9 -- ~6R9ooo I 4 3419785/30-05-19 Nil/May-19 11134/0~-05 -19 240/13-05-!2__ 144-46/08-04-19 Nil/05 -05 -19 ---------j Talha Ent. Morakhi ------------- 210000 12 -- _252_QQ9_(_)__ i J 5 3483246/10-06-19 Nil/ May-19 8/08-05 -19 241/13 -05 -19 141-43/08-04 -19 08/05-05-19 Faiz & Co. Thai la 450000 12 5400000 1 I - 6 3483245/10-06-19 --------- -f--· Nil/M ay-19 ---- 9/08-05-19 -----------· --- 242/13-05 -19 --- ---- - 141 -43/08-04-19 -------- 99/05-0?_:._~ _ ----+ ------ Faiz & Co. -- ~~_!!~,~--- _ ----- 40.Q_OOCl_ __ 1~ 9 _'1 78_()_~00 __ j I 7 3483247/10-06-19 Nil/May-19 10/08-05 -19 ·--- 243/13 -05 -19 ----- 141 -43/08-04-19 10/05-05 -19 ------ Faiz & Co. ---- Gu lfam 400000 ll .9 --- - -- 4 7?0_090 _ _J 8 3419783/30-05 -19 Nil/May-19 Nil/08-05-19 245/13-05 19 147 -49/08-04-19 313/05-05-19 Wings Trading_C~ Silver Carp 300000 _!_14 5 3a 3sooo I j 10 9 I 3419783/30-05 -19 j 3414322/13-05-19 I Nil/May-19 j Nil/ Apri l- J9 Nil/08-05-19 j 114S0/2 4 -~ -~ 244/13 -05-19 __] 75/2 9-Q.. ~ -19 ]4 7-49/ 08-04 -19 --------- _2__1J~_l22-Q.1-19 314/05-05-19 I Nil/18-04-~2_ __ Wings Trading Co. Ta lh a Ent. Si lver Carp _ Thaila ~ver Ca!J)__ 100000 _ l l .4 S 1250tl0 --- 100000 12 -- 11 ~:: I :::~ 11 00000 ! 1--------l - ------+--------- j Gu lfam I 12:,000 I 8 .6 1075 000 f---- -+--- - - - - - - - - - -t-- +-- - - - - ·------+-- 11 I 3414 336/13-05 -19 j Nil/April-19 1------=------+--=-- ---------- - - - - 1144 8/2 40 04 -19 +-·-- -- - - -- - l 74/29 Otl 19 21 23/22 0 1-19 I Ni l/ 18-04 19 Ta llia [nt. Ra hu 12:, 0(10 95 1187500 _ _ _ _ _i.__. -- - _ _ _ __..L_ _____ _ Mora khi 125000 --- I 9.5 11 8 7500 3260000 37769000 ---------- ---· - - - - - - - - - · - - - - -- -· - - - - - 62 '------ Date I W/0 No.& Date ' Agency I Amou nt . 1 i 3500571/26-06-19 Nil 208- 11/18-04 -19 M/S Pervez Associates I 9500000' 9500000 . 65 Statement showing the detail of Cons erv at ion/research floating Hut 0/0 the Program coordinator AAP (Fisheries sector) fo r the year 2018-19 S.No Chq No.& Date CV No.& Date I Agency I Amount 1-------;--- - - - - - ' ' - - - - - - - - - + - - - - - - - i - C C - - - ' - - - ~ - - - - - - i1 1 . 3419790/30-05-19 3206/22-05-19 M/S S.A Ent. 1 725000 2 I 3418574/27-05-19 , 3201/30-04-19 1 M/S S.A Ent. I 725000 r I 1450000 i • . • t.. ,. 'f 66