Deposit Work in District Authorities dt 23.11.2021

Deposit Work in District Authorities dt 23.11.2021

OFFICE MEMORANDUM

Subject: District Authorities

Kindly refer to the subject cited above.

2. While certifying the “Appropriation Accounts” for the Financial Year 2020-21 pertaining to the District Education Authorities and District Health Authorities in South Region of Punjab, the Director General (Civil Audit) have inter alia communicated at Sr. No. 06 of the working paper (copy enclosed) as under:

“Further, during the scrutiny of the manuscripts of Financial Statements, pertaining to District Education and Health Authorities, difference in figures between Public Account receipts and payments from SAP data and Financial Statements of District Education and Health Authorities for F.Y 2020-21 was noted in DEA Khanewal, Layyah and Muzaffargarh.

Furthermore, misclassification of expenditure of Rs.138.024 million by CEO District Health Authority, Chiniot and CEO District Education Authority, Multan was also observed”.

3. The Audit has communicated that the both authorities allocated the budget against GL Head A12403-Other Buildings and the expenditure was accordingly booked thereagainst. Whereas, the audit advised that as the authorities are not authorized for the construction of buildings, subsequently, they opt for the deposit work with other government executing agencies. Accordingly, the funds for such purpose may be allocated in the budget estimates of the Authorities, where applicable, against GL head A05270-Grant in Aid – Others.

4. It is, therefore, advised that while allocating the funds for construction of buildings etc. in future, all District Education / Health Authorities should allocate funds against GL Head A05270-Grant in Aid – Others.