GOVERNMENT OF PAKISTAN

APPRAISEMENT COLLECTORATE

CUSTOM HOUSE, KARACHI.

NO.SI/MISC/01/2006/PAC-CELL                                                  Dated: 21.07.2007

STANDING ORDER NO. 04/2007 

SUB:  timely submission of accurate Monthly & Quarterly statements to the Board, addressing of audit issues

To ensure timely submission of accurate Monthly & Quarterly statements to the Board, addressing of audit issues at Audit Observation stage, enhancement in Collectorate’s compliance level, beefing up of the on-going drive for liquidation of all pending Audit Reports, Subject Study Reports, Actionable Points, Draft Paras and Proposed Draft Paras / Audit Observations in line with the Board’s instructions conveyed vide Office Order No.01/2007 dated 04.06.2007 and D.O. No.2821 (Audit) / 2007 dated 11.06.2007, the following instructions are laid down for strict compliance by all concerned:

i)      The Deputy / Assistant Collector and Principal Appraiser concerned Group / Section shall ensure prompt response to each Audit Observation / Paras for minimizing Conversion thereof into PDPs of printing thereof as Audit Paras in the Final Audit Reports.

ii)     The Deputy / Assistant Collector and the Principal Appraiser concerned Group / Section shall take effective steps for speedy reconciliation, adjudications, recoveries and other requisite actions relating to Audit issues of these Group / Sections. The principal Appraiser incharge Groups / sections shall earmark separate cupboard, boxes, and portions of office for external as well as internal Audits and related records for each year distinctly in a systematic order. The principal Appraiser shall assign Group / Section’s pending Actionable points, paras, PDPs, Advance Paras, Audit Observations and internal Audit Reports amongst the AOs / EOs etc., working under his administrative control and shall maintain steady follow-up and regular updation thereof. He shall also ensure submission of Monthly Reports on the last day of each month and Quarterly Reports for each quarter of financial year (i.e. 1st quarter on 30th June, 2nd quarter, on 30th September, 3rd quarter on 31st December and 4th quarter on 31st March) to the PAC Cell.

iii)         The Deputy / Assistant Collector, PAC / Eos of PAC Cell who shall distribute all matters relating to audit amongst the AOs / Eos of PAC Cell who shall be responsible for compilation of replies received from each Group / Section. The designated AOs /Eos shall prepare the Monthly & Quarterly Statements besides the routine replies to the Board. In case, requisite response is not received by them from the concerned Group / Section, they shall immediately report the matter through principal Appraiser, PAC Cell to the Assistant / Deputy Collector (Focal person) for prompt corrective measures in coordination with Assistant/Deputy Collector, incharge concerned Group /Section.

iv)          The officers / officials of PAC Cell shall coordinate with the concerned Group / Sections on matters relating to all Audit Reports, Subject Study Reports, Actionable Points and proposed Draft Paras etc., made by CRRA and internal Audit Reports in accordance with the duties assigned to them. The Principal Appraiser, incharge PAC Call shall obtain, from the Groups / Sections, copies of all relevant correspondence / record pertaining to all audit related issues to maintain regarding filed. He shall also ensure feeding of the progress on each Audit Report, Subject Study Repot, Internal Audit Report. Actionable Point, PDP etc., in the computer database by the designated AOs / Eos of the PAC Call besides updation of regarding files to be maintained by the PAC Cell.

v)           The officers / officials of the PAC Cell as well as Group / Sections shall focus upon all outstanding Audit Reports by the same in line with the scheduled meetings of PAC/DAC as communicated the Board from time to time.

vi)         The Assistant / Deputy. Collector, PAC Cell, shall ensure that the Working Papers for Pre- DAC, DAC, PAC meetings are duly supported with all relevant documentary evidences / references. In cases where the Collectorate will differ with the CRRA, it shall be ensured that the replies / comments of the Collectorate are simple, convincing and duty supported by facts / record of the case.

vii)      To mitigate the Audit Observations regarding non-production of records, efforts shall be made by the officers / officials of concerned Section / Groups, to record in writing the course of actions taken to retrieve / trace out the record. In case of non-traceability of record, the concerned Group / Section shall suggest alternate ways for settlement of the Audit Observation Besides identifying the officer(s) / official(s) responsible for the lapse.

viii)       To dispose of time barred cases, lethal course of action shall be adopted as per merits of each case. In case no legal remedy / solution are available, responsibility for such lapses will be fixed to avoid recurrence in future. In cases where all available legal means of recovery have been exhausted, and the recovery of outstanding amounts has not been effected, the concerned Group / Section shall initiate the process to write-off outstanding amounts, as per rules applicable in respect thereof,

ix)          For the Audit Observations / PDPs / Actionable point pertaining to sub- judice cases, Statement of all such cases shall be prepared by each Group / Section by giving particulars and status thereof as per Amex-E received vide Board’s D.O.No.2821 (Audit)/2007 dated 11.06.2007. The lists will be forwarded to Member (Legal) and Member (Audit) for obtaining prompt decisions from relevant courts of law.

Signed by

 (MUNIR QURESHI)

Collector 

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