Directorate

General of
Accounts
(Works), Lahore

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 CONTENTS
Introduction
Organizational Structure
Functions
Accomplishments
Challenges
Proposals

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 INTRODUCTION
The office of the Director Accounts
Works was created in 1992 after
separation from Director General
Audit and Accounts Works.

The post of Director Accounts (Works)

was upgraded to Director General
Accounts (Works) w.e.f 01.07.1996

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Organizational Structure

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 CONTROLER GENERAL OF ACCOUNTS

DIRECTOR GENERAL

DEPUTY DIRECTOR-I DEPUTY DIRECTOR-II

AO
AO AO AO
Post Review Audit,
Admn-I, HW-I Admn-DAO, HW-II PAC
Budget & A/C

AO AO
AO AO
Discipline, Court Cases, Inspection, SQ Cell,
WM A/Cs, Supply Audit Admn-II, PHE-II
A/C Current Special Diary

AO AO AO AO
H&C, Blg-I R&S, Training Blg-IV, Blg-V Blg-II, Cheque & A/C

AO AO AO AO
Book-I, Book-II S&D, CA, HW-V PHE-III, Irg-II PHE-I, Project Audit

AO AO
Igg-I, DDO Blg-III, Igg-VII

AO AO
AO
Routine, Irg-V, Irg-VI Irg-III, Irg-IV
Internal Audit

AO
237 DAOs
HW-III, HW-IV

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 Staff Position of this office
BPS Sanctioned Available Shortage
S.No. Title of post Strength Strength
1 Director General 20 1 1 ----

2 Deputy Director 18 2 1 1
3 Accounts Officer 18 22 20 2
(Shortage Managed
through Current Charge)

4 Assistant Director 17 3 0 3

5 Assistant Accounts Officer 17 36 27 9

6 Divisional Accounts 17 276 122 154

Officer (plus 13 leave
reserve posts = 289)
(Shortage Managed through
DAO EC and look after
basis)

7 Senior Auditor 16 237 110 127

8 Junior Auditor 11 24 24 ---

9 Class-IV 1 34 30 4
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 DEPARTMENT WISE BREACKUP OF FEDERAL
FORMATION AND PROVINCIAL P.W.D DIVISIONS
Federal Formation No. of Units
Inspection General Frontier Core 2
Pakistan Rangers 2
Pakistan Coast Guard 1
Estate Offices 5
Civil Aviation Authority 1
Total 11
Punjab P.W.D (After restructuring of C&W) No. of Units
Irrigation Department 103
Building Department 62
Highway Department 57
Public Health Engineering Department 37
Punjab Housing & Town Planning Agency 17
(09 P.W. Divisions are abolished)Total 276 7
After Restructuring of C&W Department
Breakup of Posting of DAOs in
Provincial P.W.Divisions
Name of Dept. No. of DAOs Posted Look
Divisions Qualified EC After
Charge

Irrigation 103 31 41 31
Department
Communication & 119 78 26 15
Works Department
PHE Department 37 12 22 3
PHATPA 17 1 6 10
Total Divisions 276 122 95 59
Note: 1. 285 posts were existing but 09 Divisions were abolished
2. 3 Qualified DAOs are retired. 02 are attached in main office and 2 are on
deputation 8
 MAIN OFFICE FUNCTIONS

Preparation of
Compilation of Issuance of
Material for
Accounts Post Audit Payment
Finance A/C
Authorities
and App. A/Cs

Provincial Provincial Provincial

(Punjab) (Punjab) (Punjab) Provincial
Federal Federal Federal Federal
285 Units before (Punjab)
(11 Units) 259 Units (11 Unit) before 11 Units restructuring 6 Units
restructuring. 192 Units 13 Units
Now 276 Units Now 259

Note: 1. Before restructuring, there were 285 division i.e 74 district setup + 17
Phatta +194 of provincial setup
2. After restructuring, 276 Units will be post audited
3. 2 divisions i.e. Bulk water supply Murree and Chief Engineer Power 9
Lahore do not submit monthly Account
 PRE-AUDIT & ACCOUNTING SYSTEM
OF PWD DIVISIONS
CONTRACTOR

Issuance of Cheques to Submits claims on the basis of measured

Contractors work done as per contract

Pre-audit of claims
XEN/SDO Div. A.O
draw Cheque.
Submit Cheque to
Pre-audit bills
District Accounts Office Compiles monthly
for endorsement along accounts
with Form-II Submits Manual monthly
Distt. A.O accounts to the D.G
Accounts
Fund Verification
Capture Expenditure
data in SAP-R3
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 COMPILATION OF MONTHLY
ACCOUNTS
On the basis of cheque endorsement and punching in SAP-R3
system, the compilation is done by the system.

We compile the Manual Accounts from P.W.D Division figures

and reconcile with SAP-R3 figures to correct the SAP-R3
system Accounts which are being used.

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 POST AUDIT

Total Sections Carrying out Post Audit-------23

Post Audit completed upto October, 2016

POST AUDIT INVOLVES FOLLOWING CHECKS:

The sufficiency of authority (Delegation of financial powers) for
incurring the expenditure
The accuracy of the Classification
The Proof of the Payment to the Individual
The Observance of standards of financial propriety
Communication of Audit Observations, noticed in Post Audit:
Audit Observation noticed during post audit are conveyed to
the concerned XENs through Audit Note, Special Letters and
Notice of Charging Irregularities (NCI)
Continued on next page

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PROBLEMS:
Shortage of Senior Auditors.
Little response from the Executive Engineers.

Lack of Proper Forum to discuss the Audit Paras of post Audit

resultantly no response is given by Executive Engineers
towards submission of replies of Audit Observations submitted
to them.

Provincial Finance Department not responding.

Director General Audit Works requested to take the Special

Letter pending paras and incorporate it into External Audit
Report. Approval of Controller General of Accounts/Auditor
General of Pakistan and modalities to be finalized.

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 MATERIAL FOR FINANCE
ACCOUNT AND APPROPRIATION
ACCOUNTS

After implementation of PIFRA Finance Account and

Appropriation Account pertaining to federal Formation is
prepared by AGPR Islamabad and in case of Punjab P.W.D
Department by A.G Punjab directly, on the basis of data
generated through SAP-R3. However, Material for Finance
Account and Appropriation Accounts of Punjab P.W.D
Departments are prepared on the basis of Manual Accounts
submitted by P.W.D Divisions to this office for comparison
purpose with SAP-R3

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ISSUANCE OF AUTHORITIES FOR
TRANSFER OF FUNDS
Federal Formation No. of Units
Authorities for transfer of Funds are issued to delegated
Inspection General Frontier Corps 02
Officers of Federal Formation and Punjab Govt. for incurring
Pakistan Rangers
expenditure on Projects 02
Pakistan Coast Guards 01
Civil Aviation Authority 01
Total 06
Punjab P.W.D No. of Units
Irrigation Department 10
Communication & Works Department 01
Energy Department 02
Total 13

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Accomplishments

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Post
Audit of Accounts received Completed and
communicated up to October, 2016

Timely preparation of accounts, monthly, quarterly or

annually

Establisheda Special Diary Section to receive the

monthly accounts and ensure that same have been
submitted with necessary documents

Established Internal Audit Section & Inspection Section

for Improvement of Efficiency in main Office and field
Offices respectively.

Post Review Audit of selected monthly accounts of P.W

Divisions has been initiated to gauge the quality of post
audit done in the office.
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Continued on next page
ASub Cell of Quality Assurance has been established in the office to
monitor and redress the Accounting and PIFRA related issues.

Computerized three years expenditure data for each Public Works

Division to be used as basis of the categorization of the Public
Works Divisions in to light, medium, heavy and floating categories.

Maintained the separate merit list for the 16 extremely Heavy

Divisions of Provincial Highway and done posting of DAOs strictly in
accordance with approved policy on merit.

Strengthened the communication with field officers through SMS

and interaction with DAOs for the quick feedback and information
gathering.

A program has been initiated to arrange the record in the concerned

sections and Old record Room keeping in view its retention period.

Proposalregarding revision of DAOs Examination course submitted

to CGAs office for expediting the exam through FPSC.

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 RECONCILIATION STATUS FOR THE YEAR
2015-16 & 2016-17

Govt. Year Total Receipts Reconciled Percentag Total Reconciled Percentag

Rs. (Millions) Rs. (Millions) e Expenditure Rs. Rs. (Millions) e
(Millions)

2015-16 149.949 149.949 100% 882.299 882.299 100%

Federal
2016-17 44.949 44.949 100% 92.9 92.9 100%
Up to
Nov,2016

2015-16 3,192.6 3,192.6 100% 130,926 130,926 100%

Provincial 2016-17 2,131.5 2,131.5 100% 22,532 22,532 100%

Upto
Dec,2016

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 Statement of Works Expenditure against Budget
Allotment of Federal Govt., Punjab Govt. &
Authorities for F.Y 2015-2016 & 2016-2017
Federal 2015-2016 2016-2017
Formation Budget Expenditure Budget Expenditure
(Millions) (Millions) (Millions) Upto Dec,16
(Millions)

Authorities 882.299 882.299 125.006 92.9

& ADP

Provincial 2015-2016 2016-2017

Formation Budget Expenditure Budget Expenditure
(Millions) (Millions) (Millions) Upto Dec,16
(Millions)

ADP 154,784.3 130,926 205,759 22,532

Authorities 14,806 14,450 8,257 4,292

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 SAP R/3 VIZ-A-VIZ MANUAL ACCOUNTS FOR
THE YEAR 2015-16 & 2016-17

Year Manual Account SAP-R3 Figure Difference Remarks

Figure Rs. (Millions)
Rs. (Millions)

2015-16 3,192.6 632.5 2,560.1 Difference

occurred due
to
Receipts misappropriat
2016-17 2,131.5 393.14 1,738.36 ion of Work
Up to Audit
Dec,201 Suspense in
6 District
Accounts
2015-16 146,250 131,878 14,372
Officer while
posting
receipts/expe
2016-17 59,009.5 40,101.4 18,908.1 nditures
Expenditure Upto
Dec,
2016

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Challenges

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Shortage of Staff the cadre of Senior Auditor in
Head office and Non availability of Qualified DAOs
in field

Capacity building training for officers/officials

Shortage in infrastructure facilities and IT

equipments

Difference in Manual Accounts based on Cash

Book by DDO(XEN) while Digital Account prepared
by Dist. Accounts officer using SAP-R 3
Co-partner in Profit Centre of A.G Punjab.

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Continued on next page
Works Accounts Figures get intermingled with the
figures of A.G Punjab in case of shared grants and
can not be easily retrieved from the system.

Separate master data regarding allocation of

Budget against Works Grants was to be created by
the Finance Department Govt. of the Punjab for
which request was made by this office but the
matter is still unresolved to materialize the
Separate Profit centre.

There is no Proper Forum to discuss the Audit

Observation notices during post Audit resultantly no
response is given by Executive Engineers towards
submission of replies of Audit Observations
submitted to them
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PROPOSALS

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 Trainingsfor Capacity Building regarding SAP
R-3 for DAOs

Infrastructure and IT equipment needs to be

upgraded.

Matter regarding Separate Profit Center needs

to be taken up with Punjab Government.

For
early settlement of differences of SAP-R3
and manual Accounts figures, Districts
Accounts Offices may be directed to provide
SAP generated statements at the end of each
month to Divisional Officers.
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Continued on next page
 Strict
Implementation of Posting/Transfer
Policy of DAOs to discourage Safarish Culture

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Thank You

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