Pre Audit Responsibilities in Splitting of Expenditure PAC 13.05.2025
OFFICE MEMORANDUM
Subject: Pre Audit Responsibilities
I am directed to refer to the subject noted above and to state that Public Accounts committee-III, directed in its meeting held on 26.03.2025 that:-
- Financial rules should be strictly enforced in the Local Governments and duplicate voucher copies of all transactions, must be maintained by the DDOs/DO Finance.
- Pre-Audit authorities must devise Standard Operating Procedures (SOPs) to particularly focus the cases involving splitting of expenditure.Â
- A comprehensive briefing will be presented on the Internal Accountability and Quality Assurance mechanisms in various Provincial Directorates of Audit.Â
- The Director General Audit Works should conduct a Study to assess the performance of various executing agencies / Public Works Departments, from 2015 to 2025, with a breakdown of human resource and operational costs as compared to the Development Schemes executed and report be submitted to the PAC within 60 days.
