Production of Auditable Record to the Audit dt 13.02.2025
OFFICE MEMORANDUM
Subject: Auditable Record
I am directed to refer to the subject cited above and to say that Public Accounts Committee-III of the Provincial Assembly, Punjab has directed that Standard Operating Procedures (SOPs) for conduct of Audit by the Departments / Entities / Autonomous Bodies / Authorities may be circulated. Standard Operating Procedures (SOPs) are as under: –
(1) Auditable Record:
The Drawing & Disbursing Officers (DDOs) should complete their record of accounts by the end of each financial year to avoid any inconvenience during the course of audit. The auditable record is listed below:
i) Administrative Approval of the scheme.
ii) Technical Sanction of Estimates.
iii) Contract Agreements duly signed by parties.
iv) Notice Inviting Tender / Quotations.
v) Tender Sale Register.
vi) Tender Opening Register.
vii) Comparative statement.
viii) Bill of quantities with detail specifications.
ix) Annual demand of articles with detail specifications.
x) Budget Control Register.
xi) Acceptance Letters.
xii) List of Assets.
xiii) Utility Bills.
xiv) General Ledger.
xv) Investment Files. xvi) Annual Financial Statements duly certified by Chartered Accountants
xvii) Damage charges in case of late supply.
xviii) Press Advertisements.
xix) Material at Site Register.
xx) PC-I, II, III & IV.
xxi) Completion Certificates.
xxii) Measurement Books.
xxiii) Final Bills.
xxiv) Security Release Bills.
xxv) Stock Register / Stock Accounts with certificate of verification.
xxvi) Submission of Performance / Addl. Performance Securities.
xxvii) Cash Book (up-to-date) duly signed and Reconciled with Accountant General Punjab / District Accounts Officer concerned.
xxviii) Log books of official vehicles.
xxix) Misc. PW Advance Register.
xxx) Auction Files.
xxxi) Feasibility Study Files.
xxxii) Deposit Register.
xxxiii) Interest Bearing Security Register.
xxxiv) Monthly Accounts / Vouchers in chronological order.
xxxv) Personal Files of Officers / Officials.
(2) Production of Auditable Record during Audit:
i) Government of the Punjab stands committed to transparency and fairness in all its financial transactions. Incidence of non-production of auditable record is an indicative of bad administration and should not go unchecked.
ii) In accordance with Section 14 of the Auditor General of Pakistan Ordinance 2001, non-production of record is an act of creating hindrance in the performance of audit functions and an official found responsible for non-production of record must be proceeded against under the PEEDA Act, 2006.
iii) Non-production of record to Audit, on time, for its verification shall be considered as a mala fide act and disciplinary action may be taken against the concerned Drawing & Disbursing Officer (DDO) under the PEEDA Act, 2006.
(3) Procedure for the Conduct of Audit and Remedies for Settlement of Audit Observations / Paras:
a) Prompt Response to Observations of Audit during the Course of Audit:
(i) Earnest efforts should be made during the course of audit to reduce the number of audit observations by way of appointing the Focal Person. This would steer up the process of conduct of audit smoothly.
(ii) Focal persons should make arrangements for the expeditious disposal of audit observations on the spot with a view to… (text may continue further if required)
