presentation to cga

8/10/2019 Presentation to CGA

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Presentation by

SYED GHAZANFAR MEHDI

Director General Accounts(Works) Lahore

on visit of CGA on 26thof

December 2014


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CONTENTSIntroduction

Organizational Structure

Functions

Accounts & Audit

PIFRAProposals


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INTRODUCTION

The office of the Director GeneralAccounts Works was created in 1992

after separation from DirectorGeneral Audit and Accounts Works.

The post of Director Accounts Workswas upgraded to Director General

Accounts Works w.e.f 01.07.1996


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Organizational Structure


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DIRECTOR GENERAL

DEPUTY DIRECTOR

II

A.O

Supply Audit, Phatpha

A.O

Bldg-III, IV

A.O

Cheque & Account,

AE&MC

A.O

PHE-I & II

A.O

CA

A.O

PAC, HW-III

A.O

Admn-DAO, E&D

PHE-III

A.O

Irr-I, II & III

DEPUTY DIRECTOR

I

A.O

WM, Irr-IV, V

A.O

Admn-I, HW I, II

A.O

DDO, Court Cases

A.O

Admn-II, HW IV

A.O

Bldg-I, II, Training

A.O

Computer, Hiring

A.O

Irr-VI, VII, HW-VA.O

Routine

A.O

Account Current

R&S

A.O

Book-I

Budget & ApprobriationS&D

A.O

Book-II, SQAC


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S.No. Title of postBPS Sanctioned

Strength

Available

Strength

Shortage

1 Accounts Officer 18 22 13 9

2 AssistantAccounts Officer

17 36 31 5

3 Divisional

Accounts Officer

17 298 243 55

4 Senior Auditor 16 237 177 60

5 Junior Auditor 11 24 5 19

6 Class-IV 1 34 31 3Continued.

SHORTAGE IN DIFFERENT CADRES


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ADMINISTRATIVE ISSUES

The revised recruitment rules for post ofAccounts Officer in CGA organization arediscriminative as compared to the

recruitment rules of Military AccountantGeneral.

There is shortage of qualified DAOs due

to non conducting of DAOs Examinationsince 2012.

There is also shortage of staff in differentcadres in main office.


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Shortage of Funds

Object Code Budget

Allocated

(Millions)

Budget

Required

(Millions)

Shortage

(Millions)

A01274 (Medical Charges) 1.200 2.200 1.000

A03403 (Rent for ResidentialBuilding

13.771 17.871 4.100

A03805 (Travelling Allowance) 1.000 1.800 0.800

A03970 (Others) 0.300 0.400 0.100

A04106 (Medical Charges topensioners)

0.788 1.200 0.412


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FUNCTIONS

Preparation of the material Finance Accounts and

Appropriation Accounts and their submission to Accountant

General Punjab/Accountant General Pakistan Revenues.

Pre-audit of the bills for the payment by the DivisionalAccounts Officers posted in P. W. Divisions

Post audit of Accounts submitted by the P. W. Divisions

Compilation of Accounts received from P. W. Divisions/

Federal Formations .


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DEPARTMENT-WISE BREAK UP OF

P.W.DIVISIONS

i. P. W. Division under Provincial set up

Irrigation & Power Department 104

Communication & Works 52

Public Health & Engineering Department 38Punjab Housing & Town Planning Agency 17

Total 211

ii. P. W. Division under District set up

Road Divisions 37Building Divisions 37

Total 74

Continued


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BREAK UP OF P.W.DIVISIONS

i. P. W. Division under Provincial set up 211ii. P. W. Division under District set up 74

iii. Federal Formations 10

Total 295


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The policy regarding posting

transfer of Divisional AccountsOfficers is being implemented in

letter and spirit. However in

exceptional cases premature

posting transfer is made onadministrative / compassionate

grounds with prior approval of the

CGA.


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DEPARTMENT-WISE BREAK UP

OF P.W.DIVISIONS

iii. Federal Formations Estate Offices At Lahore, Karachi, Islamabad,

Peshawar & Quetta Capital Development Authority

Pakistan Rangers (Punjab)

Pakistan Rangers (Sindh)

Inspector General Frontier Corps Peshawar &Quetta

Pakistan Coast Guards Karachi


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ACCOUNTS &AUDIT


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RECONCILIATION STATUS FOR

THE YEAR 2013-14 & 2014-15Govt. Year Total Receipts

Rs. (Millions)

Reconciled

Rs. (Millions)

Percentage Total

Expenditure Rs.

(Millions)

Reconciled

Rs. (Millions)

Percentage

Federal

2013-2014 119.453 116.144 97.23% 1725.735 1629.135 94.40%

2014-15

Up to

Nov-2014

20.774 20257 97.51% 61.170 61.170 100%

Provincial

2013-2014 2426.260 2426.260 100% 66595.829 66595.829 100%

2014-15

Upto Nov,2014

1108.874 1107.640 99.89% 16241.468 16162.309 99.51%


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ACCOUNTING CONTROLS

Proper maintenance of accounting record

Timely recording of accounting transactions

Timely preparation of accounts, monthly,

quarterly or annauly

Reconciliation

Regular post audit

Internal audit Fixing time frame for settlement of objections /

observations


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ENFORCEMENT OF INTERNAL

CONTROL

A Sub Quality Assurance Cell has already

been established in the office to monitor

and redress the Accounting and PIFRA

related issues.

Audit Evaluation and Monitoring Cell has

also been established to gauge the

performance of Post Audit Sections.


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PIFRA


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RELATIONSHIP WITH PIFRA

This office was made responsible for carryingout comparison of monthly expendituresincurred by P.W Divisions reflected in theirmonthly accounts and the transactions

recorded under SAP R-3 by District Accountsofficers and advise the Divisions to resolve thedifferences.


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PROBLEMS EXPERIENCED

UNDER SAP R/3

Differences appear in figures ofmanual accounts and SAP

generated Accounts. Manual Accounts based on Cash

Book by DDO(XEN) while DigitalAccount prepared by Dist.

Accounts officer using SAP-R 3


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CO-PARTNER IN PROFIT CENTRE

OF A.G PUNJAB

Co-partner in Profit Centre of A.G Punjab. 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 Profit Center has been created by FIConsultant SAP CC Lahore in April 2011 accordingly

under directions of CGA.

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.


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PROPOSALS

The matter regarding abolishing 25%direct recruitment quota for post of

Accounts Officer may be taken up

with Finance Division.

The promotion cases of AOs and

AAOs have already been sent to CGA

office on 29.09.2014. The matter maybe taken with Finance Division to

convene the DPC meeting.Continued


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PROPOSALS

To cope with the shortage of DAOs, the

DAO examination may be conducted twice

in a year.

The case regarding obtaining NOC from

Establishment Division for the appointment

of Junior Auditors and Class-IV has been

sent to CGA office which may please beexpedited.


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THANK YOU

presentation to cga

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