Drawing Schedule Bank Scroll Submission to Bank – Measures to Safeguard Against Fraudulent Payments dt 29.11.2002
OFFICE MEMORANDUM
Subject: Drawing Schedule
Kindly refer to the subject cited above.
2. Notwithstanding elaborate provision of relevant rules, and pole, instructions on the subject, there have been several incidents recently where; fraudulent payments and embezzlement of government money have taken place Such frauds/embezzlements were facilitated due to non-observance of the provision of the relevant rules/instructions relating to the
(i) preparation, authentication and safe custody of drawing schedules
(ii) transmission of drawing schedules, under scale cover, through a nominated official to the SBP/NBP (iii) prompt discharge of pic vouchers
(iv) preparation of accounts relating to pensions and (v) post-audit pensions. A lack of strict supervisory vigilance on the parts of the respective DAOT.Os, has also contributed to such incidents. It is, therefore,. imperative to prescribe urgent additional measures to ward off such mishaps in future.
It has accordingly been decided to enforce the following additional checks in the matter of first/revised payment of pensions, and cases of final/advance payments of GP Fund. These checks shall be in addition to the existing provision rules and policy instructions issued on the subject by the F.D. from time to time, which should be strictly implemented in letter and spirit.
- All drawing schedules relating to first payment of pensions/commutation and GP Fund final/advance payments shall be personally prepared by the DAO/TO concerned, in triplicate and shall be considered as his personal record..
- The DAO/TO shall personally compare each entry in the said draw schedules with the relevant pay orders, and authenticate all entries by putting his initials against each entry. Meanwhile, ensuring that no space was left to enable any interpolation/alteration of the figures.
- The DAO/TO shall work out the total of all vouchers entered in the drawing schedule, and write it in words as well as figures, after the last entry in the drawing schedule.
- The aggregate number of entries in the drawing schedule shall be indicated at the foot of the drawing schedule. The drawing schedule shall then be closed with the full dated signatures of the DAO/TO.
- The drawing schedule shall be put in a cover, sealed under the personal supervision of the DAO/TO, and delivered to a designated officer of the NBP/SBP, through a nominated official of the Treasury/District Accounts Office, having good repute. An acknowledgement shall be obtained from the bank in a separate diary which shall be kept by the DAO/TO,in his personal custody.
- The DAO/TO shall personally monitor the discharging of paid vouchers authorized through the special schedule.
- The duplicate copy of the special schedule shall always remain in the personal custody of the DAO/10.
- The provision of Rule 3.3 of PFR Vol-1 shall be strictly observed.
6. It needs no emphasis to state that any measure of checks could but suffice, but for the strict vigilance and proper supervision by the respective officials at all levels in the DAO/TO. This is indeed lacking, and ought to be effectively exercised in public interest.
7. You are accordingly advised to implement all provisions of rules & instructions religiously and keep an eye on your subordinates.
