Download - Presentation to CGA
-
8/10/2019 Presentation to CGA
1/24
Presentation by
SYED GHAZANFAR MEHDI
Director General Accounts(Works) Lahore
on visit of CGA on 26thof
December 2014
-
8/10/2019 Presentation to CGA
2/24
CONTENTSIntroduction
Organizational Structure
Functions
Accounts & Audit
PIFRAProposals
-
8/10/2019 Presentation to CGA
3/24
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
-
8/10/2019 Presentation to CGA
4/24
Organizational Structure
-
8/10/2019 Presentation to CGA
5/24
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
-
8/10/2019 Presentation to CGA
6/24
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
-
8/10/2019 Presentation to CGA
7/24
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.
-
8/10/2019 Presentation to CGA
8/24
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
-
8/10/2019 Presentation to CGA
9/24
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 .
-
8/10/2019 Presentation to CGA
10/24
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
-
8/10/2019 Presentation to CGA
11/24
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
-
8/10/2019 Presentation to CGA
12/24
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.
-
8/10/2019 Presentation to CGA
13/24
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
-
8/10/2019 Presentation to CGA
14/24
ACCOUNTS &AUDIT
-
8/10/2019 Presentation to CGA
15/24
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%
-
8/10/2019 Presentation to CGA
16/24
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
-
8/10/2019 Presentation to CGA
17/24
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.
-
8/10/2019 Presentation to CGA
18/24
PIFRA
-
8/10/2019 Presentation to CGA
19/24
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.
-
8/10/2019 Presentation to CGA
20/24
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
-
8/10/2019 Presentation to CGA
21/24
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.
-
8/10/2019 Presentation to CGA
22/24
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
-
8/10/2019 Presentation to CGA
23/24
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.
-
8/10/2019 Presentation to CGA
24/24
THANK YOU