Financial Attest Audit Report on the Water Sector Improvement Project (Phase-I) World Bank (IDA) assisted For the Financial year 2018-19 Loan/Credit IDA-4358 & 5556-PAI( Auditor General of Pakistan . _ . , PART-II Executive Summary Management Letter 1. Introduction 2. Audit Objectives 3. Audit Sco pe and Methodology 4. AUDIT FINDINGS AND RECOMMEND A TIO NS 4.1 Organization & Management 4.2 Financial Management 4.3 Asset Management 4.4 Monitoring & Eva luat ion 4.5 Compliance with Grants & Loan Covenants 4.6 Environment 4.7 Sustainabi lity 4.8 Overall Assessment 5. CONCLUSION ACKNOW LEDGEMENT ANNEXURES 49 • ' EXECUTIVE SUMMARY Director General Audit Sindh, Karachi conducted the audit of Sindh Water Sector • Improvement Project Credit IDA-4358 & 5556 Government of Sindh in October 2019. The main objectives of the audit were to express an opinion on financial statements of the project, to assess whether the project was managed with due regard to economy, efficiency and effectiveness, to review project performance against the intended objectives, to review compliance with applicable rules. regulations and procedures. The audit was conducted 111 accordance with the International Standards of Supreme Audit Institutions (ISSA!). The basic objective of Sindh Water Sector Improvement Project is to reduce water scarcity through improved and sustained ,rngation infrastructure and capacity of FOs (Farmer's Organization). The underlying idea is to facilitate the provision of goods and services required to meet the basic needs of the rural population especially of those living in the farming areas. The concept of ··More Crops per Drop .. shall be pursued to enforce improved irrigational methods and practices. The concept of participatory irrigation management of irrigation systems shall be promoted in the shape of Farmer Organizations (FOs) to enable the stakeholders to participate effectively in the decision making process. To ensure stakeholders by creating/enabling environment for active stakeholders' consultation and participation at all levels and in all aspects of the water resources including irrigation, drainage and other water sector components. Key audit Findings Non-production of record & vouchers, misstatement in use of vehicles, non-recovery of Sales Tax on Services, Unauthorized re-appropriation of funds, non-achievement of PC-I targets, unauthorized regularization of staff, non-submission of adjustment account, excess drawl of sa laries over PC-I provision, incurrence of expenditure on activities beyond the scope of the project. drawl of loan from A WB and non-transparent hiring of staff. Recommendations Record may be produced for audit scrutiny; sales tax on services and excess payments may be recovered from quarter concerned. Unauthorized and irregular expenditure may be gotten regularized from the competent authority . Non-transparent hiring/regularization may be clarified. Non-achievement of PC-I targets may be clarified. l mplementation of the agreement clauses between A WBs & FOs must be ensured. 50 • • DEPARTMEN T OF THE AUDITOR GENERAL OF PAKISTAN OFFICE OF THE DIRECTOR GENERAL AUDIT SINDH !"Floor, Pakistan Audit & Acco unts Complex, Gulshan-e-Iqbal, Block-I I, Main University Road, Karachi. Ph: 021-99244751, Fax: 021-99244855 No: DGAS/CS-1/FAP/WSIP 1/2019-20/ Dated : / 3 -1;)..-2019 The Project Director, Water Sector Improve ment Project. Left Bank. Barrage Co lony. Hyderabad Subject: MANAGEMENT LETTER IN RESPECT OF SINOH WATER SECTOR IMPROVEMENT PROJECT (WSIP-1) IDA LOAN NO. 4358 & 5556-PAK We have audited the Financial Statements of Water Sector Improvement Project, portion (IDA loan 4358 & 5556-PAK) during October 2019 for the year ended June 30 111 , 20 I9 in accordance with national standards issued by Auditor General of Pakistan and guidelines of Donor Agency. In planning and performing of our audit of the financial statements of the project, we considered internal controls and other issues in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements. 2. During our audit, we noted certain matters involvin g internal controls, operational and finan cial matters, those of which are presented in the Appendix for consideration. The comments and recommendations. all of which have been discu ssed with Project Management, are intended to improve internal controls and policies which may result in cost control s and operating efficiencies. (Fateh Muhammad Qureshi) Director General Copy for information and necessa ry action to the Secretary, Irrigation & Power Department, Govt. of Sindh, Tughluq House, Sindh Secretariat Karachi. (Fateh Muhammad Qureshi) Director General • • 1. INTRODUCTION The office of the Director General Audit Sindh Karachi conducted the audit of Sindh Water Sector Improvement Project IDA 4358 & 5556-PAK for the financial year ending on June 30 1h, 2019. 1.1 Project Brief: In order to strengthen the irrigation rc l Post of the internal auditor was advertised on 04-05-2016 , Ms Kanza As lam was appo inted as internal auditor on 30-09-2016 , She drew sa lary Rs 670,500 ( 186,250*3)+( 111 ,750) from Jul y 20 18 to October 20 18 :;.. . As per adve rti sement, five yea rs· ex perience of wo rkin g in one of the top four audit firms was required while she does not possess the required experience. ~ She provided experience certificate of a company which was fake as the said company was not existent at the time of issuance of certificate. ~ Experience certificate was not verified from the concerned company. Non-transparent hirin g shows lack of controls prevailing in hiring process for human resources. Appoi ntm ent of internal auditor without complying formalities may please be justified. The matter was pointed out to the Department during the month of November 2019, but no reply was received. (O.M # 09) 4.1.7 Unauthorized regulariza tion of contract staff As per Pa ra - 11 ofG.F.R. Volume - I each head of a department is responsibl e for enforcing fina ncial order and strict economy at every step. He is responsible for observance of all • 57 relevant financial rules and regulations, both by his own office and by sub-ordinate disbursing officer. ; While reviewing the records of the Project Director, Sindh Water Sector Improvement Program , Hyderabad for the year 2018-19, it was observed that I) Various officers, appointed on contract basis in SI DA, were drawing their salary from project funding. 2) Some of them approached the court and the court directed to initiate and complete the regularization process. 3) Meanwhile, the Finance department approved the S.N.E of 15 core posts (BPS-18 to 20) and the proposal to shift their salaries to government grant i.e. Non-ADP grant. 4) The management i.e. M.D SIDA regularized the services of the above posts (other than regularized through court) on the basis of the above and did not renew their contracts and consequently, allowed project allowance. 5) As the incumbents were contract employees and posts were of BPS-19 & 20, the management was required to refer the recruitment to the Sindh Public Service Commission or the Chief Secretary for approval of the regularization. Irregular appointments show lack of adherence to the Government rules & regulations regarding transparency in appointment procedures. The recruitment may be referred to the Sindh Public Service Commission or the Chief Secretary for approval of the regularization . The matter was pointed out to the Department during the month of November 2019, but no reply was received. (O.M # 16) 4.1.8 Non-implementation on Terms of Reference of internal audit According to the Terms of Reference (ToRs) of Internal audit, the objectives of the internal audit, among others, were to: (i) appraise the overall financial management system, including internal controls, compliance with financing agreements, and procurement, accounting and human resources procedures; (iii) evaluate the overall performance (physical progress against financial progress) of the project; (iv) identify potential risk areas and mitigation of those risk areas by improving the effectiveness of valid accounting procedures. Further, the Internal Audit was to be carried out quarterly. The internal auditor should complete the audit and submit the report within 30 days from the end of audit period. This report should include: a) Comments and observation on the financial management and procurement records, systems and controls that were examined during the course of the internal audit; b) Comments and observation on the financial management and procurement records system and controls that were examined during the course of the internal audit; c) Deficiencies and areas of weakness in systems and controls and recommendation for their improvement; d) Compliance with covenants in the financing agreements and Government Financial Regulations and comments, if any, on internal and external matters affecting such compliance ; 58 e) Matters that have come to the attention of the Auditor during the internal audit that might have a significant impact on project implementation; t) Status of previous audit recommendatio ns While reviewing the records of the Project Director, Si ndh Water Sector Improvement Program , Hydera bad for the year 20 18-19, it was observed that neither such reports nor any evaluation of internal controls were avai lab le due to which the objectives of internal audit could not be achieved. It resulted into non-achievement of certai n targets (mentioned in other observation s). (Annexure-C) The above observation sho ws lack of commitment of the management towards implementation ofToRs and strengthen ing of internal controls in the project. Internal audit function may be performed as per agreed ToRs. The matter was pointed out to the Department ·during the month of ovember 2019, but no reply was received. (O.M # 19) 4.1.9 Incurrence of expenditure on activities beyo nd the scope of the project - Rs 20.680 million As per Para - 11 ofG.F.R. Volume - I each head of a department is responsible for enforcing financial order and strict economy at every step. He is responsible for observance of all relevant financial rules and regulations, both by his own office and by sub-ordinate disbursing officer. While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018-19. it was observed that an expend iture of Rs 20.680 million was incurred on account of various activities; however, the expenditure pertained to the activities of SIDA secretariat and did not pertain to the activities of the project. Sr.# Description of Head of A/c Expenditure I Other Expenditure-Externa l Audit fee 1, 110,780 2 SIDA Secretariat Commodities & Services. I 0,054,697 POL charges 3 Utility Entertainment Chai rm an SIDA 233,179 4 SIDA Secretariat Commodities & Services, 8, 106,499 Travelling allowance 5 SIDA Secretariat Insurance of vehicle 552,014 6 POL Transportation & Travel Chairman 444,884 SIDA 7 Driver - Chairman SIDA 144.000 8 Insurance of Vehicle - Secretary Irrigation 34,116 Total 20,680,169 The above observat ion shows lack of financia l contro ls in the project. lncurrence of expenditure beyond scope of the project may be j usti tied. 59 The matter was pointed out to the Department during the month of November 2019, but no reply was received . (O.M # 20) 4.1.10 Non-transparent hiring of staff According to Para-88 of Sindh Financial Rules Volume-I "Every Government Officer is expected to exercise the same vigilance in respect of expenditure incurred from public money as a person of ordinary prudence would exercise in respect of expenditure of his own money and public money should not be utilized for the benefit of a particular person or community". While reviewing th e records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018-19, it was obse rved that following staff was hired in SIDA ; the sa laries of whom were drawn initially from the Project and later on from SIDA. They drew project allowance from project. Review of personal files revealed that they were short of experience criteria and undue favor was extended. Further, experience certificates were also not available. It made the process of hiring non-transparent. Sr.# Name Designation Qualification/ Qualification/ Experience Criteria Experience shown I Mr. Naeem Ahmed IO years in se ni or 7 yea rs as Director G.M Memon management including 5 Finance in private Finance years in private sector sector 2 Mr. Aftab Ahmed IO years in field of crop Manager 5 years as Social Memon assessment & Abiana Revenue mobi Iization officer recovery 3 Mr. Gui Muhammad 5 years in reputed 2 years in UN DP Jaska ni Sr. Accounts orga nizat ion/2 yea rs in project as Admn & Officer UN agency/WB Funded Finance Officer project 4 Muhammad Ibrahim B.S (S.Engg) with 5 GIS B.E Civil with 5 years' Memon Y2 years as specialist experience programmer Irregular appointments show lack adherence to the Government rules & regulations regarding transparency in appointment procedures. Hiring of staff not as per experience criteri a and undue favor extended may please be clarified. The matter was pointed out to the Department during the month of November 2019, but no reply was received. (O.M # 24) 4.2 Financial Management 4.2.l Unauthorized payment of Project Allowance - Rs 42.772 million According to Office Memorandum vide No. FD(SR-111)5-27//2009 dated 05-08-2011 , the project allowance is admissible at prescribed rates to regular government employees, officers and staff working in various government projects. 60 Whi le reviewing the records of the Project Director, Sindh Water Sector Improvement Program , Hyderabad for the year 2018-1 9, it was observed that an amount of Rs 42.772 million was drawn on acco unt of project all owa nce, paid to various staff under M.D SIDA. The said staff drew on ly Project Allowance while the pay was being drawn from another office (M.D SIDA office). The said officers were not eligible for drawing Project Allowance, as not only they were contract employees and not regular employees, but also drawing pay from another office. Their pays were being drawn from Non-ADP grant and were being treated as regular employees on fixed pay. In the above situat ion. the payment of project all owance stands unauthorized and recoverable from the concerned. (Annexure-D) Unauthorized payment of Project All owances show lack adherence to the Government rules & regulations. The payment drawn as project allowance may please be recovered and an inquiry 111 this matter may be initiated under int imation to audit. The matter was pointed out to the Department during the month of November 2019, but no reply was received. (O.M # 01) 4.2.2 U nauthorized re-appropriation of funds without approval of competent authority - Rs 973.891 million As per Para - 11 ofG.F.R. Volume - I each head of a depa11ment is responsible for enforcing financial order and strict economy at every step. He is responsible for observance of all relevant fin ancia l rules and regu lat ions, both by hi s own office and by sub-ordinate di sbursing officer. While review ing the records of the Proj ect Director, Sindh Water Sector Improvement Program , Hyderabad for the year 2018-19, it was observed that an amount of Rs 5406.026 million was lying as remaining balance of fund s as on October 2018 in different components. The management incurred Rs 4385 .024 milli on out of above savi ngs/balance and re- appropriated the funds of one component to another wi thout approva l of the competent authority i.e. Project Steering Committee. Re-appropriation of fund s without approval of the competent authority stands unauthorized. PC- I Cumulative Balance on Expenditure Saving Compo nent Provision Expenditure Oct 18 2018-19 (Excess) A. Community Development & 1.15 1.800 9 19.952 23 1.848 2 15.43 3 16.4 15 Capacity Building B. lmpro,cmcnt of Irri gation & 24.9 13. 500 I 21.869.046 3.044 .454 4.0 18.345 (973.89 1J Drainage S) sll:m C. Assets Management or I PD 1,1 14 . 700 I , I 08.042 6.658 0.1 50 6.508 Infrastructure D. Project Monitorin g, Eva luation 474.700 332 .258 142.442 50.777 91.665 & Supervision of EMP · e IE. Project Management. Coord inati on and Tech. 904.300 717 .676 186.624 100.3 19 86.305 Assistance. F- Value addition - Construction of IO Nos. dams 1.794.000 - 1,794 .000 - 1,794 .000 To tal 30,3 53.000 24,946.974 5,406.026 4,385.024 1,021.002 61 ., Re-appropriation of funds without approval of the competent authority reflects lack of financial control in the project. Approval of the re-appropriation of funds from the competent authority may please be provided . The matter was pointed out to the Department during the month of November 2019, but no reply was received. (O.M # 05) 4.2.3 Non recovery of Sales Tax on services - Rs 24.996 million According to Sub rule 3 of rule 3 of Sa les Tax special procedure (withho lding) Rules, 2011 issued vide notification No. SRB 3-4/ 1/2011, dated 24 111 August, 2011. A withholding Agent, having Free Tax Number (FTN) or National Tax Number (NTN) and falling under clause (a), (b) (c), (d) or (e) of Sub rule (2) of rule I, sha ll on receipt of taxable Services from unregistered Person, deduct Sales tax at the app licable rate of the value of taxable services provided or rendered to him from the payment due to service provider, While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018- 19, it was observed that an expenditure of Rs 192.275 million was incurred on consultancy services. The consultants provided sales tax invoice showing the sales tax is exempted due to PSDP project; however, there was no PSDP allocation for this project. Therefore, this exemption was not valid for this project for this year. Thus, an amount of Rs 24.996 million stands recoverable from the concerned and government sustained loss of Rs 24.996 million. (Annexure-E) Audit is of the view that the government suffered a huge loss owing to Rs. 24.996 million on account of Sales Tax on services. The audit recommends that expeditious recovery may be made from the contractors and fixing of responsibility on the person(s) at fault. The matter was pointed out to the Department during the month of November 2019, but no reply was received. (O.M # 11) 4.2.4 Unaut horized expenditure on insurance of vehicles - Rs 662,337 As per Para - 11 ofG.F.R. Volume - I each head of a department is responsible for enforcing financial order and strict economy at every step. He is responsible for observance of all relevant financial rules and regulations, both by his own office and by sub-ordinate di sbursing officer. While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018-19, it was observed that an expenditure of Rs 662,337 was incurred on account of insurance of vehic les. The vehicles were got insured from M i s Saudi Pak Insurance Co. Ltd. instead of Sindh Insurance Co. Ltd . Due to above, the expenditure stands unauthorized.(Annexure-F) 62 The insurance from M/s Saudi Pak Insurance Co. Ltd . instead of Sindh Insurance Co. Ltd . shows lack of financial controls prevailing in the project. In surance of vehicles from M/s Saudi Pak Insurance Co. Ltd. instead of Sindh In surance Co. Ltd. may please be justified. The matter was pointed out to the Department during the month of November 2019, but no reply was received. (O.M # 13) 4.2.5 Irregular expenditure on security charges - Rs 544,320 According to rule 6 (I) (i) of The Sindh Private Security Agencies (Regulation & Control) Ordinance 2000·· No lice nsee sha ll render any service to any Provincial Government of Federa l Govern ment or anybody. organ ization or agency of such Government"·. While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018-19, it was observed that expenditure of Rs 544,320 was incurred on account of security charges. The payment was made to Mis Ghazi Security Guards (Pvt.) Ltd. in di sregard of the above rule. In above circumstances, the expenditure stands irregu lar. (Annexure-G) The above observation shows lack of financial controls prevailing in the project. Hiring of security service in disregard of rule may please be justified. • The matter was pointed out to the Department during the month of November 20 I 9, but no reply was received. (0.M # 14) 4.2.6 Non-submission of adjustment account - Rs 166.244 million As per Para- 668 of Federal Treasury Rules Volume-I , states that, "advances granted under spec ial orders of the competent authority to officers/officials for depa1tmental or allied purposes may be drawn on the responsibility and receipt of the officers for whom they are sanctioned subject to adjustment by submission of detailed account supported by vouchers or by refund as may be necessary. " While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hydera bad for the year 2018-19, it was observed that an amount of Rs I66.244 million (USO I 119.867) was paid to various Area Water Boards & Project Coordination & Monitoring Unit (PCMU) as advance, but the adjustment vouchers were not provided/available. Due to unavailability of vouchers, the advances remained un-adjusted till close of the financial year. (Annexure-H) Non-adjustment of vouchers may please be clarified and the vouchers may be produced for audit scrutiny. Adj ustment of advances may please be provided. 63 The matter was pointed out to the Department during the month of November 2019, but no reply was received. (O.M # 17) 4.2.7 Excess drawl of salary over provision in PC-I - Rs 10.535 million As per Para - 11 ofG.F.R. Volume - I each head of a department is responsible for enforcing financial order and strict economy at every step. He is responsible for observance of all relevant financial rules and regulations, both by his own office and by sub-ordinate disbursing officer. While reviewing the records of the Project Director, Sindh Water Sector Improvement Program , Hyderabad for the year 2018-19, it was observed that an amount of Rs 16.572 million was paid as salary to various contract staff. However, it was noted that the payments were made in excess of the provision Rs 5.925 million in PC-I. Thus, an excess payment of Rs I 0.535 million was made for salary (The amount involved has been worked out on sample basis). (Annexure-1) The excess amount shows lack of financial controls in H.R. The excess payment of salaries may be stopped and excess payment may be worked out and recovered from the concerned or person(s) at fault. The matter was pointed out to the Department during the month of November 2019, but no reply was received. (O.M # 18) 4.2.8 Unauthorized drawl of loan from Area Water Board - Rs 6.154 million As per Para - I I of G.F.R. Volume - I each head of a department is responsible for enforcing financial order and strict economy at every step. He is responsible for observance of all relevant financial rules and regulations, both by his own office and by sub-ordinate disbursing officer. While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018-19, it was observed that an amount of Rs 6.154 million was paid vide Cheque No. 95264780 dated 27-08-2019 to Left Bank Canal Area Water Board on account of re-payment/return of loan taken for July 2018 salary and allowances. There is no procedure/ provision for drawl of funds as loan from A WB in PC-I or in agreements. The above observation shows poor condition of financial management prevailing in the project. Circumstances may be clarified for drawl of loan from LBCA WB and this practice must be discouraged. The matter was pointed out to the Department during the month of November 2019, but no reply was received. (O.M # 21) 64 4.2.9 Irregular expenditure on Rent of building- Rs 172,071 Further, according to Rule-9 of Si ndh Rental Premises Ord inance 1979, regarding limit of Fair rent (I) Where the fair rent of any premises has been fixed no further increase thereof shall be effected unless a period of three yea rs has elapsed from the date of such fixation or commencement of this Ord inance whichever is later. (2) The increase in rent sha ll not, in any case, exceed ten per cent per annum on the existing rent. While reviewing the records of the Project Director, Si ndh Water Sector Improvement Program, Hyderabad for the year 20 18-19, it was observed that an expenditure of Rs million was incurred on account of rent of office building (detail below). There was no supporting document to establish the basi s of assessment of rent of the office building. The rent was required to be assessed from the building department whil e in this case, the rent was not got assessed. In the absence of assessment of rent and the documents, the expenditure on rent stands irregu Jar. Payee Office Period Cheque No. Gross Paid & Date rent/ Amount month Mr. Abdul Field office 01-01-19 to 22774849 29,231 172,071 Qudoos Kalwar Ghotki 30-06-19 20/3/20 19 The above observation shows lack of controls in the proj ect. lncurrence of expenditure on rent without supporting docu ments may please be justified. The matter was pointed out to the Department during the month of November 20 I 9, but no reply was received. (O.M # 23) 4.2.10 Unauthorized pa yment of communication allowance - Rs 120,000 As per Para - I I of G.F.R. Volume - I each head of a department is responsible for enforcing financ ial order and strict economy at every step. He is responsible fo r observance of all relevant financial rules and regulations, both by hi s own office and by sub-ordinate disbursing officer. While rev iewing the record s of the Project Director, Si ndh Water Sector Improvement Program , Hyderabad for the year 2018- 19. it was observed that an expenditure of Rs 120,000 was incurred on account of communicat ion/Te lephone charges. Thi s all owance/facil ity was paid to the followi ng officers/offic ials. However, the same was paid without approval of the competent authority. It resu lted into unauthorized payment on account of commun ication/ telephone charges. Sr. # Particulars Designation Rate Period Amount Abdul Saleem June 18, Oct I Office Manager 10,000 Laghari 2,500 I 8 to Dec I 8 65 Zahid Hussain June 2018 to 2 -- 20,000 Abbasi 2,500 Jan 2019 July 18 to 3 Jamaluddin Mangan Project Director 60,000 5,000 June 19 Admin & July 18 to 4 Khalid Suleman 30,000 Logistic Officer 2,500 June 19 Total 120,000 Unauthorized payment of communication/telephone charges show lack of financial controls prevailing in the project. Approval of the competent authority allowing communication allowance to the above officers may please be provided . The matter was pointed out to the Department during the month of November 2019, but no reply was received. (O.M # 25) 4.3 Asset Management 4.3.1 Misstatement in use of vehicles - Rs 11.068 million As per Para- 11 ofG.F.R. Volume - I each head of a department is responsible for enforcing financial order and strict economy at every step. He is responsible for observance of all relevant financial rules and regulations, both by his own office and by sub-ordinate di sbursing officer. While reviewing the records of the Project Director, Sindh Water Sector Improvement Program , Hyderabad for the year 2018- 19, the management was asked to provide a list of vehicles showing al lotment of vehicles to the officers (with reference to the objection raised in aud it report 20 16- 17). In response, the management provided list of vehicles showing that all the ve hi cles are in central ized pool. However, the review of the detailed vouchers of POL and repair of vehicles revealed that the vehic les were in use of various officers, contradicting the claim of the management. The management did not disclose the user of the vehicles and intentionally hide and misstated the facts about the use of vehicles. Due to above, the expenditure on POL and repair of vehic les Rs 11.068 million and use of vehicles could not be authenticated and therefore chances of unauthorized use of vehicles and funds cannot be ruled out. (Annexure-J) (Rs in million) Sr.# Head of A/c Expenditure I Expenditure on POL 9.223 2 Expenditure on repair 1.845 of veh icles Total 11.068 Misstatement in use of vehicles shows irresponsible behavior of the management towards accountabi Iity. 66 Responsibility may be fixed on the person(s) at fault fo r misstating the facts regardi ng use of vehicles. The matter was pointed out to the Department during the month of November 2019, but no reply was received. (O.M # 10) 4.4 Monitoring & Evaluation 4.4.1 Weak internal control proced ure due to not conducting PSC meeting According to para-3 of Annexure-E of rev ised PC-I of the project, SIDA is the primary implementin g agency for project implementation. SIDA have its own board also drawing non-governmental members as we ll as from the representatives of FOs, would report to the Project Steering Committee, chaired by the Additional Chief Secretary (Dev), P&D Department, government of Sindh. Further, M&E consultants are to prepare progress reports on regular basis and send to PSC through PCMU and to the World Bank. Further, as per Sr# 13 (Management structure and Man power requirement), the role of PSC has been defined as ··PSC has already been estab li shed for providing poli cy guidance and monitor the overa ll project implementation and outcome··. While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 2018-19, it was observed that role of Proj ect Steering Committee is to oversee the implementation of the proj ect. However, it was surprising to note that meeting of the PSC was last held on 25 -01-2018 and no meet ing has been held since then. • Due to not holding PSC meeting, the chances of not working of governance mechanism set out in PC-I cannot be ruled out. Circumstances may be clarified fo r not holding PSC meeting. The matter was pointed out to the Depa1tment during the month of November 2019, but no reply was received. (O.M # 02) 4.4.2 Non-implementation on the clauses of agreements made between FOs & A WBs Clause-14 of the agreements between Area Water Boards and Farm ers· organizations states that the Area Water Boards shall install measuring gauges at upstream and downstream of regulators along gate open ings and ca librate the same before transfer occurs. The parties shall cert ify that the ga uges are properly calibrated. The A WBs and FOs shall monitor the gauges to measure the disc harged delivered at the head regulator. While reviewing the records of the Project Director, Sindh Water Sector Improvement Program, Hyderabad for the year 20 18-1 9, it was observed that the measuring gauges were not installed. Ne ither, any certi ficate was available certifying that gauges are properly ca librated nor any monitoring reports were available showing measurements of discharged/delivered at head regulator. The management could not implement the clause of 67 the agreements made between the Area Water Boards and Farmers' organizations. Due to above, the objectives of entering into the agreements could not be achieved. The above shows lack of management commitment to implement the clauses of the agreements. Implementation on the clauses of the agreements must be ensured. The matter was pointed out to the Department during the month of November 2019, but no reply was received. (O.M # 12) 4.5 Compliance with Loan 4.5.1 Non-achieving of target of construction of F.0 offices - Rs 57.32 million According to Table 3 of revised PC-I , construction of FOs offices were to be constructed @ Rs 57.32 million for 96 units during the financial years between 2013 to December 2017. While reviewing the records of the Project Director, Sindh Water Sector Improvement Program , Hyderabad for the year 2018-19, it was observed that an amount of Rs 57.32 million was provided for construction of 96 Farmer' s Organizations (FO) offices under the component A-3 in the revised PC-I. In response to the query, the management provided status of construction of FOs offices stating that the process of construction is in initial documentary stage and no physical activity has been carried out as yet without any justification. Due to above, the management could not achieve the target set out in the revised PC-I. The above position shows commitment of the management towards achievement of project objectives. Responsibility may be fixed on the person(s) at fault for not achieving target of construction of F.O office s. The matter was pointed out to the Department during the month of November 2019, but no reply was received. (O.M # 03) 4.5.2 Non-achievement of PC-I target - Rs 1,794 million As per Para - 11 ofG.F .R. Volume - I each head of a depa11ment is responsible for enforcing financial order and strict economy at every step. He is responsible for observance of all relevant financial rules and regulations, both by his own office and by sub-ordinate disbursing officer. While reviewing the records of the Project Director, Sindh Water Sector Improvement Program , Hyderabad for the year 2018-19, it was observed that an amount of Rs I, 794 million was provided in the revised PC-I for construction of 10 dams. However, no work was initiated and therefore, the target could not be achieved. Further, funds provided for this purpose were also used for other components without approval of the competent authority. 68 Non-achievement of PC-I target for construction of dams show lack of management's commitment towards project ' s objectives. Responsibility may be fixed on the person(s) at fault for not achieving target of construction of dam s. The matter was pointed out to the Department during the month of November 2019, but no reply was received. (O.M # 15) 4.6 Environment The activities proposed and financed project investments are unlikely to have significant adverse environmen t impacts. 4.7 Sustainability Appendix-5 of revised PC-I stresses that improved revenue performance is essential to the sustainabi Iity of the irrigation system. Improved collection/recovery of aabiana is most important for this system to succeed. However, no record/information was provided to assess performance in this area. Therefo re, no comments can be offered in this regard. 4.8 Overall Assessment 4.8. 1 Relevance: The project is of critical impo1tance considering the water scarcity issues and the requirement for more produce per hector with minimum water consumption. 4.8.2 Efficacy: The project is useful in the sense that it could use the irrigational skills with • agricultural demands for the benefit of farmers/growers through an efficient and equitable distribution of irrigation water. 4.8.3 Efficiency: The project was time over run and extended for two years due to different admini strative issues. 4.8.4 Economy: No case of uneconomical procurement was noticed. 4.8.5 Effectiveness: Major component of project are near to completion, however, the concept of participatory Irrigation Management through social mobilization and creation of Farmers Organization remains a tall task for the project. 4.8.6 Compliance with Rules: Compliance with rules and regulations was made except deviations as pointed out in the report. 4.8. 7 Performance Rating of Project: Moderate 4.8.8 Risk Rating of Project: Medium 69 'V 5. CONCLUSION We have completed our audit of the financial statements of Sindh Water Sector Improvement Program, IDA Credit No.4358 & 5556-PAKfor the year ended June 30t\ 2019. In planning and performing our audit of the financial statements of the project, we considered internal controls and other issues in order to determine various auditing procedures for the purpose of expressing our opinion on the financial statements. During audit, we pointed out certain observations regarding organization & management, financial management, assets management, monitoring & evaluation and compliance with donor agency. The lapses on part of department indicates improper watch and absence of internal controls. The audit mainly recommends that causes of deviations from rules and procedures may be justified, recoveries as pointed out be made and the irregular expenditure may be regularized besides internal controls may also be strengthened to achieve the intended purposes. 5.1 Key issue for the future The project Sindh Water Sector Improvement Project is going slow on its pace and has missed its targets especially over the component "Community Development and Capacity Building'· where the targets for the creation of desired number of FOs and construction of dams is yet to achieve . The management is focused over the completion of civil work due to which other components of the project are neglected. Audit is of the opinion that low performance in one component will ultimately affect the overall performance and achievement of the project. The lapses on the part of the department indicate improper / poor internal controls. 5.2 Recommendations Internal controls may be strengthened to increase the performance and efficiency of the project so as to benefit the end users. Cause of deviation from rules and regulation may be justified. 70 ACKNOWLEDGMENT We wish to express our appreciation to the Management and staff of the project Sindh Water Sector Improvement Project Sindh - IDA-Credit No.4358 & 5556-PAK, for the assistance and cooperation extended to the auditors during this assignment. 71 ANNEXES 3 72 Annexure-A Gross Months Name of th e Remuneration I st 2nd 3rd 4th 5th Sr# Designation Sa lary July to Dec Total Employee ( P.M) Increment In cre ment Increme nt Increment Increment July-18 18 Ri az Hussain Programmer I 54.000 2.250 500 Bhutto Orficer 2.250 59.000 6 354.000 Kamran Khan Daya Digiti zer 24.000 1.000 2 25.000 6 150.000 Za id Sipio 54,000 3 Social Organizer 2,250 2.2 50 500 59.000 6 354.000 Maaz Ali Effendi Env : Inspector 54.000 2.250 4 56.250 6 337.500 Procurement Andleeb Arteen 54.000 2,250 5 Anal ys t 56,250 6 337.500 Anwar Ali A sstt: Dir Engr 54.000 2,250 6 56.250 6 337.500 Data Entry Jawad Hussain 24 .000 1,000 7 Operator 25.000 6 150.000 Sarfaraz Hussa in Assi stant 18.000 750 750 750 8 Laghari 750 2 1.000 6 126.000 Shakee l A hmed A ss istant 18.000 750 750 750 9 750 750 2 1,750 6 130.500 Abdul Sattar Driver 10 Khokar 12.000 12.000 6 72.000 Umeed Ali Watchman/Cook 11 12.000 12,000 6 72.000 Muhamm ad 20.000 12 Hashim Office Secreta ry 20.000 6 120.000 Muhamm ad Jum an Office Boy 10.000 13 10,000 6 60.000 Total : - 408,000 14, 750 6,000 2,500 1,500 750 433,500 2,601,000 Gross Months Sr Na me of the Remun eration 1st 2nd 3rd 4th 5th Designation Sa lary Jan to June Total #: Emp loyee (P.M) Increment In crement Increment Increment Increment June- 19 19 Riaz Hussai n Programmer I 54.000 2,250 500 6 Bhutto Officer 2.250 2,250 6 1,250 367.500 Kamran Khan Daya Digiti zer 24.000 1,000 6 2 25 ,000 150,000 Zaid Sipio 54.000 6 3 Soci al Organi zer 2,250 2.250 500 2.250 6 1. 250 367.500 I\A o'l? A J; J:'ffa.nrl; .:;; /1 (\(\(\ .., .., ,n 1 4 1 1 J:' n , · · ln c n ,..,. r- t r u· , 1 ·1 17.Tio 1 1 1 J )K)DU 1 h 1 351 ,uuu r ------ Gross Months Name of the Remuneration I st 2nd 3rd 4th 5th Sr# Designation Sa lary July to Dec Total Employee (P.M) In crement Increment Increment Increment Increment Julv - 18 LS Procurement Andleeb Arfeen 54,000 2,250 6 5 Analyst 2,250 58.500 351,000 Anwar Ali Asstt: Dir Engr 54,000 2,250 6 6 2,250 58.500 351,000 Data Entry Jawad Hussain 24,000 1.000 6 7 Operator 25.000 150,000 Sarfaraz Hussain Assistant 18,000 750 750 750 750 6 8 Laghari 750 21.750 130,500 Shakee l A hmed Assistant 18,000 750 750 750 6 9 750 750 21.750 130,500 Abdul Sattar Driver 6 10 Khokar 12,000 12.000 72,000 Umeed A li Watchman/Cook 6 11 12,000 12.000 72,000 Muhammad 20,000 6 12 Hashim Of'fice Secretary 20.000 120,000 Muhammad Juman Of'lice Boy 10,000 6 13 10.000 60,000 Total: - 408,000 14,750 12,750 2,500 6,000 1,500 445,500 2,673,000 Grand Total 5,274,000 - Annexure-8 Sr Telephone I st 2nd Name of the Employee Designation Month Remuneration Gross Salary # Charges Increment Increment I Jamaluddin Mangan Project Director .lul-18 500.000 5.000 505,000 2 Fazal Q adir Memon Legal Advi sor .lul-18 30.000 30,000 3 Kanza Aslam *Internal Auditor .lul-18 175.000 2500 8750 186,250 4 Saba Shaikh Accountant Jul-18 90.000 4500 94 ,500 Admin & Logistic 5 Khalid Suleman Jul-18 125 .000 2500 6250 Officer 133,750 6 Sajjad Ali Soomro Dy. Dir Engineerin g .lul-18 125.000 6250 131,250 7 Muhammad Ibrahim GIS Specialist Jul-18 125.000 6250 131 ,250 8 Mashooque Ali Asst: Dir Engineer .lul-18 90.000 4500 94,500 9 Syed Muhammad Ali Shah Asst: Dir Enginee r .Jul-18 90.000 4500 94,500 10 Fahad Karim Narejo Asst: Dir Engineer .lul-18 90.000 4500 94,500 Total: - 1.440,000 10,000 45,500 - 1,495,500 I Jamaluddin Mangan Project Director Aug-18 500.000 5.000 505,000 2 Fazal Qadir Memon Legal Advisor Aug-18 30.000 30.000 3 * Kanza As lam *Internal Auditor Aug-18 175.000 2500 8750 186,250 4 Saba S haikh Accountant Aug-18 90.000 4500 94,500 Admin & Logistic 5 Khalid Su leman Aug-18 125.000 2500 6250 Officer 133,750 6 Sajjad Ali Soomro Dy. Dir Engineering Aug-18 125,000 6250 131 ,250 7 Muhamm ad Ibrahim GIS Specialist Aug-18 125,000 6250 131,250 8 Mashooque Ali Asst: Dir Enginee r Aug-18 90,000 4500 94,500 9 Syed Muhammad Ali Shah Asst: Dir Engineer Aug-18 90,000 4500 94,500 10 Fahad Karim Narejo Asst: Dir Engineer Aug-18 90,000 4500 94,500 Total : - 1,440,000 10,000 45,500 - 1,495,500 I Jam a luddin Manga n Project Director Sep-18 500,000 5,000 505,000 2 Fazal Qadir Memon Legal Advisor Sep-18 30,000 30,000 3 * Kan za Aslam *Internal A udito r Sep-18 175,000 2500 8750 186,250 4 Saba Shaikh Accountant Sep-18 90.000 4500 94.500 - Sr . . . Telephone I st 2nd Name of the Employee Des1gnat1on Month Remuneration Cl Gross Salary # iarges 1ncrement 1ncrement 5 Khalid Suleman Adm ion f&fi Logistic Sep- 18 125 ,000 2500 6250 ,cer 133.750 6 SajjadA li Soomro Dy.DirEngineering Sep- 18 125.000 6250 131 ,250 7 Muhammadlbrahim GISSpecialist Sep-18 125 .000 6250 13 1.250 8 Mashooque Ali Asst: Dir Engineer Sep-18 90.000 4500 94,500 9 Syed Muhammad Ali Sha h Asst: Dir Engineer Sep-18 90,000 4500 94,500 IO Fahad Karim Narejo Asst: Dir Engineer Sep-18 90,000 4500 94.500 Total : - 1,440,000 10,000 45,500 - 1,495,500 I Jamaluddin Mangan Project Director Oct-18 500.000 5.000 505.000 2 Fazal Qadir Memon Legal Advisor Oct-18 30.000 30.000 3 * KanzaAslam *Internal Auditor Oct- 18 175,000 2500 8750 111,750 4 Saba Shaikh Accountant Oct-18 90.000 4500 94,500 5 Khalid Suleman Adm ion f&fi Logistic Oct-18 125,000 2500 6250 ,cer 133,750 6 Sa_jjad Ali Soomro Dy. Dir Engineering Oct-18 125,000 6250 131 ,250 7 Muhammadlbrahim G ISSpeciali st Oct-18 125.000 6250 13 1,250 8 Mashooque Ali Asst: Dir Engineer Oct-18 90,000 4500 94,500 9 Syed Muhammad Ali Shah Asst: Dir Engineer Oct-18 90,000 4500 94,500 10 Fahad Karim Narejo Asst: Dir Engineer Oct-18 90,000 4500 94,500 Tota l : - 1,440,000 10,000 45,500 - l,421,000 1 Jamaluddin Mangan Project Director Nov- 18 500,000 5.000 505,000 2 Fazal Qadir Memon Legal Advisor Nov-18 30,000 30,000 3 Saba Shaikh Accountant Nov-18 90,000 4500 94 ,500 4 Khalid Suleman Adm ion f&fi Logistic Nov- 18 125,000 2500 6250 ,cer 133,750 5 Sa_j_jad Ali Soomro Dy. Dir Engineerin g Nov-18 125.000 6250 131 ,250 6 Muhammad Ibrahim GIS Specialist Nov-18 125,000 6250 131 ,250 7 Mas hooque Ali Asst: Dir Engineer Nov-18 90,000 4500 94,500 8 Syed Muhammad Ali Shah Asst: Dir Engineer Nov-18 90,000 4500 94 500 j 9 j- Fahad Karim Narejo - I Asst: Dir Engineer I Nov-18 I 90,000 I I 4500 I I 94:500 I . . • Sr Telephone I st 2nd Name of the Employee Designation Month Remuneration Gross Salary # Charges Increment Increment Total : - 1,265,000 7,500 36,750 - 1,309,250 I Ja ma luddin Ma ngan Pro jec t Director Dec-18 500,000 5.000 505.000 2 Faza l Qadir Memo n I.cgal Ad visor Dec-18 30,000 30.000 3 Saba Shaikh /\cco untant Dec-18 90.000 4500 94 .500 /\dmin & Logistic 4 Kh a lid Suleman Dec-18 125.000 2500 6250 Officer 133. 750 5 Sa_jjad Ali Soomro D). Dir Eng ineering Dec-18 125.000 6250 13 1.250 6 Muhammad Ibrahim (,1 S Specialist Dec-18 125.000 6250 13 1.250 7 Mashooque Ali /\ ss t: Dir Engineer Dec-18 90.000 4500 94.500 8 Syed Muha mmad Ali Shah /\ ss t: Dir Engineer Dcc-18 90.000 4500 94 .500 9 Fahad Karim Narc_jo /\ sst: Dir Engineer Dcc-18 90.000 4500 94.500 Total: - 1,265,000 7,500 36,750 - 1,309,250 I .lamaluddin Mangan l'ro_jcct Director .lan-19 500.000 5.000 25,000 530.000 2 Saba Shaikh Accountant .Ian - 19 90.000 4500 4500 99.000 Admin & Logistic 3 Khalid Sulema n .lan-19 125.000 2500 6250 6250 Officer 140.000 4 Sa_jj ad Ali Soornro D). Dir Engineering Jan-19 125.000 6250 6250 137.500 5 Muhammad Ibrahim CJ!S Specialist .l a n-19 125.000 6250 6250 137.500 6 Mashooquc Ali /\ ss t: Dir Engineer .lan-19 90.000 4500 4500 99.000 7 Syed Muhammad Ali Shah Asst: Dir Engineer .lan-19 90,000 4500 4500 99.000 8 Fahad Karim Narejo Asst: Dir Engineer .lan-19 90.000 4500 4500 99.000 Total: - 1,235,000 7,500 61,750 36,750 J,34 /,000 I Jamaluddin Mangan Project Director Feb-19 500.000 5.000 25 ,000 530.000 2 Saba Shaikh Accountant Feb-19 90.000 4500 4500 99.000 Admin & Logistic 3 Khalid Suleman Feb-19 125.000 2500 6250 6250 Officer 140,000 4 Sajjad Ali Soomro Dy. Dir Engineering Fcb-19 125.000 6250 6250 137.500 5 Muhammad Ibrahim GIS Specialist Feb-19 125.000 6250 6250 137.500 6 Mashooq ue /\Ii Asst: Dir Engineer Feb- 19 90,000 4500 4500 99.000 - , 1=2J Syed Muh a mmad Ali Shah -- . I - -· /\ sst: Dir Engineer Feb-19 I 90.000 ' 4500 I 4500 99.000 Sr Telephone I st 2nd Name of the Employee Designation Month Remuneration Gross Salary # Charges Increment Increment 8 Fahad Karim Narejo /\sst: Dir Engineer Feb-19 90.000 4500 4500 99.000 Total: - 1,235,000 7,500 61,750 36,750 J,34 1,000 I Jamaluddin Mangan Project Director Mar-19 500,000 5.000 25,000 530.000 2 Saba Shaikh Accountant Mar-19 90.000 4500 4500 99.000 /\dmin & Logistic 3 Khalid Sull:man Mar-19 125.000 2500 6250 6250 Officer 140.000 4 Sajjad Ali Soomro D). Dir Engineering Mar-19 125,000 6250 6250 137.500 5 Muhammad Ibrahim G IS Specialist Mar-19 125.000 6250 6250 137.500 6 Mashooque Ali Asst: Dir Engineer Mar-19 90.000 4500 4500 99,000 7 Syed Muhammad Ali Shah Asst: Dir Engineer Mar-19 90.000 4500 4500 99,000 8 Fahad Karim Na rejo Asst: Dir Engineer Mar-19 90.000 4500 4500 99.000 Total: - 1,235,000 7,500 61,750 36,750 I ,341,000 I Jamaluddin Mangan Project Director Apr-19 500.000 5.000 25,000 530.000 2 Saba Shaikh Accountant Apr-19 90.000 4500 4500 99,000 Admin & Logistic 3 Khalid Sulcman Apr-19 125 ,000 2500 6250 6250 Officer 140.000 4 Sajjad Ali Soomro D). Dir Engineering Apr-19 125.000 6250 6250 137.500 5 Muhammad Ibrahim GIS Specialist Apr-19 125,000 6250 6250 137,500 6 Mashooquc Ali Asst: Dir Engineer Apr-19 90,000 4500 4500 99,000 7 Syed Muhammad Ali Shah Asst: Dir Engineer Apr-19 90.000 4500 4500 99.000 8 Fahad Karim Narejo Asst: Dir Engipneer Apr-19 90.000 4500 4500 99,000 Total: - 1,235,000 7,500 61,750 36,750 I,341,000 I Jamaluddin Mangan Project Director May-19 500,000 5,000 25,000 530,000 2 Saba Shaikh Accountant May-19 90,000 4500 4500 99,000 Admin & Logistic 3 Khalid Sulcman May-19 125.000 2500 6250 6250 Officer 140,000 4 Sajjad Ali Soomro Dy. Dir Engineering May-19 125,000 6250 6250 137,500 5 Muhammad Ibrahim G IS Specialist May-19 125.000 6250 6250 137,500 6 Mashooquc Ali Asst: Dir Engineer May-19 90,000 4500 4500 99,000 - - - - ,-. 7 J Syed Muhammad Ali Shah ' Asst: Dir Engineer May-19 90,000 ' 4500 ] 4500 ' 99,000 • • Sr Telephone I st 2nd Name of the Employee Designation Month Remuneration Gross Salary # C harges Inc rement Increment 8 Fahad Ka rim Narej o Asst: Dir En g incc1· Ma y- 19 90.000 4500 4500 99,000 Total : - 1,235,000 7, 500 61,750 36,750 1,341,000 I Jamaluddin Mangan Project Director Jun-19 500.000 5.000 25.000 530,000 2 Saba Shaikh Accountant Jun-19 90.000 4500 4500 99,000 Admin & Logi sti c 3 Khalid Su lema n J un-19 125.000 2500 6250 6250 Officer 140,000 4 Sajjad A li Soomro Dy. Dir Engineerin g Jun-19 125.000 6250 6250 137,500 5 Muhammad Ibrahim G IS Speciali st Jun-19 125.000 6250 6250 137,500 6 Mashooque A li Asst: Dir Engineer Jun-19 90.000 4500 4500 99,000 7 Syed Mu hamm ad Ali Shah Asst: Dir Engineer Jun-19 90.000 4500 4500 99,000 8 Fahad Karim Nare_jo Asst: Dir Engineer Jun-19 90,000 4500 4500 99,000 Total : - 1,235, 000 7,500 61,750 36,750 1,341,000 Grand Total 16,572,000 - - ------- ·--· - --- ------·--- Annexure-C SIDA--- Internal Auditor TERMS OF REFERENCE OBJECTIVES: The objectives of the internal audit is to: (i) appraise the overall financial management system , including internal controls, compliance with financing agreements, and procurement, accounting and human resources procedures; (ii) visit the coordinating and implementing parties to examine the documentation and other records being maintained by them to evaluate the internal control framework (iii) evaluate the overall performance (physical progress against financial progress) of the project; (iv) identify potential risk areas and mitigation of those risk areas by improving the effectiveness of valid accounting procedures The internal auditor is encouraged to express his/her professional opinion on all matters relating the objectives of the Assignment. SCOPE OF WORKS The internal audit will be carried out in accordance with International Standards on Auditing (ISA, issued by the International Federation of Accountants), and will include such tests and controls as the Internal Auditor considers necessary to ensure the transparency and accountability of the financial management system. In additional the internal audit of SIDA, the quarterly internal audit for the Project would cover audit from onwards. The internal audit will cover the Accounting procedures, records, books, reports and related performance of all SIDA/project-implementing parties. Specific areas of coverage of the internal audit will include the following: a) An assessment of the adequacy of Project Financial Management Systems, including internal controls. Reviews will include aspects such as adequacy and effectiveness of accounting, documentation, records, financial and operational controls, and any need for revision; level of comp Iiance with established policies, plans and procedures, reliability of accounting systems, data and financial reports; methods of remedying weak controls, verification of assets, liabilities, controls and security. An audit verification will be carried out to ensure the adequacy of inbuilt controls in the accounting system; b) An assessment of compliance with provisions of the SIDA loan agreements especially those relating to accounting and financial matters and physical performance targets; c) That all external funds received under the project have been used in accordance with financing agreements, with due attention to economy, efficiency and effectiveness, and only for the purposes for which the financing was provided; d) Review the cost effectiveness of the project: That adequate records and registers (e.g. fixed assets register, etc.) are maintained regarding assets created and assets acquired by the project including details of cost identification and location of assets; and that physical verification of assets is done at least annually; e) That expenditures charged to the project are eligible expenditures and have been correctly classified; t) That goods and services financed have been procured in accordance with the financing agreements and based on approved procurement plans; g) That all necessary supporting documents records and accounts have been kept in respect of all project activities and that clear linkages exist between the accounting records, the general ledger, and the Project Financial Statements; -----h-}----+hut the ['egigr.ntcd ,\ccount for-the project ha~ beer. :nui~ i11 uccordunw.;.-.·ith t-hG-pr-G-¥-i-O-t-en~ cf the f:nnncing u.grccn1co-ts; ar.d pro~'~ ,____ ..• procedures are followed. • • ., . i) That in respect of withdrawals from the IDA Credit funds made using the Interim Financial Reports (!FR) method, the expenditures were eligible for such withdrawals as per the financing agreements; DELIVERABLES The Internal Audit will be carried out quarterly. The internal auditor shall complete the audit and submit the report within 30 days from the end of Audit period. The internal auditor shall submit the audit repo11 directly to the SIDA Board through the Chairman (original report) with copies to Managing Director and the Project Director. Reporting will be done in accordance with the ISA standards. This will be in the form of an Internal Audit report which will inter alia, include: a) Comments and observation on the ftnancia I management and procurement records, systems and controls that were examined during the course of the internal audit; b) Comments and observation of on the financial management and procurement records system and controls that were examined during the course of the internal audit. c) Deficiencies and areas of weakness in systems and controls and recommendation for their improvement; d) Compliance with covenants in the financing agreements and Government Financial Regulations and comments, if any. on internal and external matters affecting such compliance; e) Matters that have come to the attention of the Auditor during the internal audit that might have a significant impact on project implementation; f) Status of previous audit recommendations, i.e., if necessary remedial measures have been taken by the project management; and g) Any other matter that the internal auditor considers pertinent. The Internal Auditor will provide satisfactorily documentary evidence to support the conclusions reached . Qualification • B.Com with: Masters Degree (M.Com, MBA (Finance), C.A (Inter), ACMA or ACCA with 5 years relevant experience. • The working knowledge of IFRS/IAS compliance. • IT environment and MS Office shall be assigned due weightage. • Maximum age limit 40 years. REPORTING Administratively, the Internal Auditor shall report directly to the Managing Director. ------ -- Annexure-D Voucher Voucher Emp Id Description Project Date No Allowance 16/0 8/2018 0820180023 EM P.598 Nasrullah 15,000 16/08/20 18 0820180023 0090 Qasim Panhwar 15,000 16/08/2018 0820180023 6666 Iqbal Mashori 15,000 16/08/2018 0820180023 0019 Asif Ali Talpur 39,9 16 16/08/2018 0820180023 0016 Zahid Hussain Abbasi 39,914 16/08/2018 0820180023 0076 Sadaruddin Mahar 74,084 16/08/2018 0820180023 EMP-116 Amir Bux Bullo 74,084 16/08/2018 0820180023 699 M Siddique Memon 74,084 16/08/20 18 0820180023 515 Mansoor Umer Khanzada 74,084 16/08/2018 0820180023 668 Taj Muhammad Chang 74,084 16/08/2018 0820180023 EMP-102 Asmatullah Abra 74,084 16/08/2018 0820180023 500 Sajid Hussain 74,084 16/08/2018 0820180023 666 Amber Jawad 74,084 16/08/2 018 0820180023 535 Bilawal Ahmed Soho 74,084 16/08/2 018 0820180023 EMP-108 Pervaiz Ahmed Shaikh 74,084 16/08/2 018 0820180023 0119 Shah Nawaz Umrani 74,084 16/08/2018 0820180023 0114 Muhammad Arif Baloch 74,084 16/08/2018 0820180023 0114 Muhammad Arif Ba loch 74,084 16/08/2 018 0820180023 EMP-36987 Mohsin Ali 74,084 16/08/2018 0820180023 0103 Muhammad Ghous Laghari 74,084 16/08/2018 0820180023 0110 Waqar Hussain Khokhar 74,084 16/08/2018 0820180023 534 Masroor Ahmed Shahwani 74, 118 16/08/2018 0820180023 0106 Perveiz Ahmed Bhambhan 74,084 16/08/2018 0820180023 AMT 10 Fahad Zahid Bhurgari 74,032 16/08/2 018 0820180023 1001 Muhammad Kamil Abbasi 97,915 16/08/2 018 0820180023 0061 Gui Muhammad Jiskani 97,586 16/08/2018 0820180023 93999 Ali Abbas Jakhrani 97,620 16/D R/?01 R OR?OlROO?l 10?4 Khurram A7i7 ~h ~i}..h_ - -- 07 f;?l 1 - . Voucher Voucher Emp Id Description Project Date No Allowance 27/08/2018 0820180039 668 Taj Muhammad Chang 74,084 27/08/2018 0820180039 EMP-102 Asmatullah Abro 74,084 27/08/2018 0820180039 510 Ali Akbar Bugti 74,084 27/08/2018 0820180039 666 Amber Jawad 74,084 27/08/2018 0820180039 535 Bilawal Ahmed Soho 74,084 27/08/2018 0820180039 EMP-108 Pervaiz Ahmed Shaikh 74,084 27/08/2018 0820180039 0119 Shah Nawaz Umrani 74,0 84 27/08/2018 0820180039 0114 Muhammad Arif Baloch 74,084 27/08/2018 0820180039 0105 Mohsin Ali Memon 74,084 27/08/2018 0820180039 0103 Muhammad Ghous Laghari 74,084 27/08/2018 0820180039 0110 Waqar Hussain Khokhar 74,084 27/08/2018 0820180039 534 Masroor Ahmed Shahwani 74, 118 27/08/2018 0820180039 0106 Perveiz Ahmed Bhambhan 74,084 27/08/2018 0820180039 AMT 10 Fahad Zahid Bhurgari 74,032 27/08/2018 0820180039 1001 Muhammad Kami! Abbasi 97,915 27/08/2018 0820180039 EMP-115 Shakila Leghari 97,915 27/08/2018 0820180039 EMP-214 Muhammad Ameen 97,915 27/08/2018 0820180039 0061 Gui Muhammad Jiskani 97,586 27/08/2018 0820180039 93999 Ali Abbas Jakhrani 97,620 27/08/2018 0820180039 1024 Khurram Aziz Shaikh 97,623 27/08/2018 0820180039 1025 Hizbullah Mangrio 97,586 27/08/2018 0820180039 0122 Aftab Ahmed Memon 97,586 27/08/2 018 0820180039 EMP-110 Abdul Rashid Mahar 97,620 27/08/2018 0820180039 0150 Zareen Ansari 97,586 27/08/2018 0820180039 0010 Nauman Rashid 97,586 27/08/2018 0820180039 SDS 10 Farzana Abbasi 166,141 27/08/2 018 0820180039 0011 Jai Ram Motwani 188,561 27/08/2018 0820180039 93995 Naeem. A. Memon 188,406 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 1,832 - I27/0~8/2018 I 0820180040 l OI 045 J Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 168] Voucher Voucher Emp Id Description Project Date No Allowance 16/08/2018 0820180023 1025 Hizbullah Mangrio 97,586 16/08/2018 0820180023 0122 A ftab Ahmed Memon 97,586 16/08/2018 0820180023 EMP-110 Abdul Rashid Mahar 97,620 16/08/20 18 0820180023 0150 Zareen Ansari 97,586 16/08/20 18 0820180023 0010 Nauman Rashid 97,586 16/08/2018 0820180023 sos 10 Farzana Abbasi 166, 141 16/08/2018 0820180023 0011 Jai Ram Motwani 188,561 16/08/2018 0820180023 93995 Naeem. A. Memon 188,406 -- 16/08/20 18 0820180024 59879 Amjad Hussain Tunio 39,916 16/08/2018 0820180024 59786 Atif Ghafoor 74,084 16/08/2018 0820180024 0152 Rizwan Ali 74,084 16/08/2018 0820180024 59877 Kausar Mangi 74,084 16/08/2018 0820180024 0914 Abdul Wasay Shaikh 74,084 16/08/2018 0820180024 98626 Mohammad Amin Dasti 97,915 16/08/2018 0820180024 EMP-115 Shakila Leghari 97,915 27/08/2018 0820180039 EMP.598 Nasrullah 15,000 27/08/2018 0820180039 0090 Qasim Panhwar 15,000 27/08/2018 0820180039 6666 Iqbal Mashori 15,000 27/08/2018 0820180039 59879 Amjad Hussain Tunio 39,916 27/08/2018 0820180039 0019 Asif Ali Talpur 39,916 27/08/2018 0820180039 0016 Zahid Hussain Abbasi 39,914 27/08/2018 0820180039 59786 Atif Ghafoor 74,084 27/08/2018 0820180039 0152 Rizwan Ali 74,084 27/08/2018 0820180039 59877 Kausar Mangi 74,084 27/08/2018 0820180039 698 Abdul Haq Lakho 74,084 27/08/2018 0820180039 698 Abdul Haq Lakho 74,084 27/08/2018 0820180039 EMP-109 Saddaruddin Mahar 74,084 27/08/2018 0820180039 EMP-116 Amir Bux Bullo 74,084 27/08/20 18 0820180039 699 M Siddique Memon 74,084 ------- -·----- I 27/08/2018 I 0820180039 I 515 J Mansoor Umer Khanzada 74,084 J Voucher Voucher Emp Id Description Project Date No Allowance 27/08/2018 0820180040 01045 Deputy Commi ss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 4,828 27/08/2018 0820180040 01045 Deputy Commi ss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 4,828 27/08/2018 0820180040 01045 Deputy Commi ss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 4,760 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withh olding Zone, Rto, Hyd 4,828 27/08/2018 0820180040 01045 Deputy Commi ssioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 4,828 27/08/2018 0820180040 01045 Deputy Commi ssioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 17,718 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 22,878 27/08/2018 0820180040 01045 Deputy Commi ss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 23 , 188 03/ 10/2018 1020180002 EMP-115 Shakila Leghari 97,915 03/ 10/2018 1020180002 EMP.598 Nasrullah 15,000 03/ 10/2018 1020180002 0090 Qasim Panhwar 15,000 03/ 10/2018 1020180002 6666 Iqbal Mashori 15,000 03/ 10/2018 1020180002 0019 Asif Ali Talpur 39,916 03/ 10/2018 1020180002 0016 Zahid Hussain Abbasi 39,914 03/ 10/2018 1020180002 698 Abdul Haq Lakho 74,084 03/ 10/2018 1020180002 0076 Sadaruddin Mahar 74,084 03/10/2018 1020180002 EMP-116 Amir Bux Bullo 74,084 03/ 10/2018 1020180002 699 M Siddique Memon 74,084 03/ 10/2018 1020180002 668 Taj Muhammad Chang 74,084 03/ 10/2018 1020180002 515 Mansoor Umer Khanzada 74,084 03/ 10/2018 1020180002 EMP-102 Asmatullah Abra 74,084 03/ 10/2018 1020180002 510 Ali Akbar Bugti 74,084 03/ 10/2018 1020180002 666 Amber Jawad 74,084 03/ 10/2018 1020180002 535 Bilawal Ahmed Soho 74,084 03/ 10/2018 1020180002 EMP-108 Pervaiz Ahmed Shaikh 74,084 03/10/2018 1020180002 0119 Shah Nawaz Umrani 74,084 03/ 10/2018 1020180002 0114 Muhammad Arif Ba loch 74,084 03/ 10/2018 1020180002 0105 Mohsin Ali Memon 74,084 03/ 10/2018 1020180002 0103 Muhammad Ghous Laghari 74,084 fo3 / 10/2018 I I020180002 J 0 I IO j Waqar Hussain Khokhar 74,084 j Voucher Voucher Emp Id Description Project Date No Allowance 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 168 27/08/20 I 8 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 168 27/08/2018 0820 180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 334 27/08/20 I 8 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 334 27/08/20 I 8 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 168 27/08/20 I8 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 168 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 172 27/08/2018 0820180040 01045 Deputy Comm issioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 1,832 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 1,832 27/08/20 I 8 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 1,832 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 1,832 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 1,832 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 1,832 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 1,832 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 1,832 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 1,832 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 1,832 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 1,832 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 1,832 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 1,832 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 1,832 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 1,764 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 1,832 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 1,936 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 4,170 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 4,170 27/08/2018 0820180040 0552 MIS Muhammad Ali Furniture House 4,170 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 4,828 27/08/2018 0820180040 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 4,761 - - [27/08/2018 J 0820180040 J OI 045 I Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 4,754 j . . Voucher Voucher Emp Id Description Project Date No Allowance 03/10/20 18 1020 180005 0 1045 Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 9 16 03/ 10/2018 1020 180005 0 1045 Deputy Com miss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 9 16 03/ 10/2018 1020 180005 0 1045 Deputy Commi ss ioner-Ir, Un it 2, Withholding Zone, Rto, Hyd 9 16 03/ 10/2018 1020 180005 0 1045 Deputy Com miss ioner-Ir, Un it 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020 180005 01045 Deputy Commi ss ioner-Ir, Un it 2, Withholding Zone, Rto, Hyd 916 03/10/2018 1020180005 01045 Deputy Commi ss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy Commi ss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholdi.ng Zone, Rto, Hyd 916 03/ 10/20 18 1020 180005 01045 Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020 180005 01045 Deputy Com miss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/20 18 1020 180005 01045 Deputy Commi ss ioner-Ir, Un it 2, Withholding Zone, Rto, Hyd 916 03/10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 882 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy Commi ss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 968 03/10/2018 1020180005 01045 Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,085 03/ 10/2018 1020 180005 0 1045 Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,085 03/10/2018 1020 180005 0 1045 Deputy Commi ssioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,085 03/ 10/20 18 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,414 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,380 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,377 03/10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,414 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,414 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,380 03/10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,414 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 2,414 03/ 10/2018 1020180005 01045 Deputy Com miss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 8,859 03/ 10/2018 1020180005 01045 Deputy Commi ss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 11 ,439 f 03/ 10/20 18 I I020180005 I 01045 J Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 11 ,594) Voucher Voucher Emp Cd Description Project Date No Allowance 03/ 10/2018 1020180002 534 Masroor Ahmed Shahwani 74, 118 03/ 10/2 018 1020180002 0106 Perveiz Ahmed Bhambhan 74,084 03/ 10/2018 1020180002 AMT 10 Fahad Zahid Bhurgari 74,032 03/ 10/2 018 1020180002 1001 Muhammad Kamil Abbasi 97,915 03/ 10/2018 1020180002 0061 Gui Muhammad Jiskani 97,586 03/ 10/2018 1020180002 93999 Ali Abbas Jakhrani 97,620 03/ 10/2018 1020180002 1024 Khurram Aziz Shaikh 97,623 03/ 10/2018 1020180002 1025 Hizbullah Mangrio 97,586 03/ 10/2018 1020180002 0122 Aftab Ahmed Memon 97,586 03/ 10/20 18 1020180002 EMP-110 Abdul Rashid Mahar 97,620 03/ 10/2018 1020180002 0150 Zareen Ansari 97,586 03/ 10/2018 1020180002 0010 Nauman Rashid 97,586 03/ 10/2018 1020180002 SDS 10 Farzana Abbasi 166, 141 03/ I0/2018 1020180002 0011 Jai Ram Motwani 188,561 03/ 10/2018 1020180002 93995 Naeem . A. Memon 188,406 03/ 10/2018 1020180003 59879 Amjad Hussain Tunio 39,916 03/ 10/2018 1020180003 59786 Atif Ghafoor 74,084 03 / 10/2018 1020180003 0152 Rizwan Ali 74,084 03/ 10/2018 1020180003 59877 Kausar Mangi 74,084 03/ 10/2018 1020180003 0914 Abdu l Wasay Shaikh 74,084 03/ 10/2018 1020180003 98626 Mohammad Amin Dasti 31304-9495228- 1 97,915 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 86 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 86 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy Commi ssioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy Commiss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 03/ 10/2018 1020180005 01045 Deputy Commi ss ioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 I 03/ 10/2018 r 1020180005 / 0 I 045 I Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 916 J • Voucher Voucher Emp Id Description Project Date No Allowance 01 / 11 /2018 1120180141 1024 Khurram Aziz Shaikh 97,623 0I/I1 /2018 1120180141 1025 Hizbullah Mangrio 97,586 01 / 11 /2018 1120180141 0122 Aftab Ahmed Memon 97,586 01 / 11 /2018 1120180141 0116 Abdul Rasheed Mahar 97,620 01/11 /2018 1120180141 93995 Naeem. A. Mem on 188,406 01/11 /2018 1120180141 0150 Zareen Ansari 97,586 01 / 11 /2018 1120180141 0010 Nauman Rashid 97,586 01 / 11 /2018 1120180141 sos 10 Farzana Abbasi 166, 141 01 / 11 /2018 1120180141 0011 Jai Ram Motwani 188,561 0 I/ 11 /2018 1120180142 0918 Amjad Hussain 39,916 0 I/ 11 /2018 1120180142 59786 Atif Ghafoor 74,084 01 / 11 /2018 1120180142 0152 Rizwan Ali 74,084 01 /1 1/2018 1120180142 59877 Kausar Mangi 74,084 01 / 11 /2018 1120180142 0914 Abdul Wasay Shaikh 74,084 01 / 11 /2018 1120180142 EMP-214 Muhammad Ameen 97,915 26/ 11 /2018 1120180167 0119 Shah Nawaz Umrani 74,027 26/ 11 /2018 I 120180167 666 Amber Jawad 74,027 26/ 11 /2018 1120180167 535 Bilawal Ahmed Soho 74,027 ,. 26/ 11 /2018 1120180167 0114 Muhammad Arif Ba loch 74,027 26/ 11 /2018 1120180167 0105 Mohsin Ali Memon 74,027 26/ 11 /2018 1120180167 0103 Muhammad Ghous Laghari 74,027 26/ 11 /2018 1120180167 534 Masroor Ahmed Shahwani 73 ,530 26/ 11 /2018 I 120180167 EMP.598 Nasrullah 15,000 26/ 11 /2018 1120180167 0090 Qasim Panhwar 15,000 26/ 11 /2018 1120180167 6666 Iqbal Mashori 15,000 26/ 11 /2018 1120180167 0016 Zahid Hussain Abbasi 39,894 26/ 11 /2018 I 120180167 0019 Asif Ali Talpur 39,921 26/ 11 /2018 1120180167 0106 Perveiz Ahmed Bhambhan 74,027 26/ 11 /2018 1120180167 515 Mansoor Umer Khanzada 74,027 J 26hl /2018 J 1120180167 j 668 I Taj Muhammad Chang 74,027 j - ·-----, I Voucher Voucher Emp Id Description Project Date No Allowance 03 / 10/2018 1020180005 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 167 01 / 11 /2018 1120180126 01045 Deputy Commissioner-Ir. Unit 2, Withholding Zone, Rto, Hyd 78,694 01 / 11 /2018 1120180141 0090 Qasim Panhwar 15,000 0I / 11 /2018 1120180141 EMP.598 Nasrullah 15,000 01 / 11 /2018 1120180141 6666 Iqbal Mashori 15,000 01 / 11 /2018 1120180141 0019 Asif Ali Talpur 39,916 01 / 11 /2018 1120180141 0016 Zahid Hussain Abbasi 39,914 01 / 11 /2018 1120180141 698 Abdul Haq Lakho 74,084 01 / 11 /2018 1120180141 0076 Sadaruddin Mahar 74,084 01 / 11 /2018 1120180141 EMP-116 Amir Bux Bullo 74,084 01 / 11 /2018 1120180141 699 M Siddique Memon 74,084 0I / 11 /2018 1120180141 515 Mansoor Umer Khanzada 74,084 0 I /11 /2018 1120180141 668 Taj Muhammad Chang 74,084 01 / 11 /2018 1120180141 EMP-102 Asmatullah Abro 74,084 01 / 11 /2018 I 120180141 510 Ali Akbar Bugti 74,084 0 I I I I /2018 1120180141 666 Amber Jawad 74,084 01 / 11 /2018 1120180141 535 Bilawal Ahmed Soho 74,084 0 I /11 /2018 1120180141 EMP-108 Pervaiz Ahmed Shaikh 74,084 01 / 11 /2018 1120180141 000021 Shahzad Saleem 74,084 01 / 11 /2018 1120180141 0114 Muhammad Arif Ba loch 74,084 01 / 11 /2018 1120180141 0105 Mohsin Ali Memon 74,084 01 / 11 /2018 1120180141 0103 Muhammad Ghous Laghari 74,084 01 / 11 /2018 1120180141 0110 Waqar Hussain Khokhar 74,084 01 / 11 /2018 1120180141 534 Masroor Ahmed Shahwani 74.118 01 / 11 /2018 1120180141 0106 Perveiz Ahmed Bhambhan 74,084 01 / 11 /2018 1120180141 AMT 10 Fahad Zahid Bhurgari 74,032 0I / 11 /2018 I 120180141 1001 Muhammad Kamil Abbasi 97,915 01 / 11 /2018 1120180141 EMP-115 Shakila Leghari 97,915 01 / 11 /2018 1120180141 0061 Gui Muhammad Jiskani 97,586 - ----- I Ol / l l /2018 I 1120180141 I 93999 [ Ali Abbas Jakhrani 97,620 j . . > Voucher Voucher Emp Id Description Project Date No Allowance 19/ 12/2018 1220180215 666 Amber Jawad 74,027 19/ 12/2018 1220180215 535 Bilawal Ahmed Soho 74,027 19/ 12/2018 1220180215 0114 Muhammad Arif Baloch 74,027 19/ 12/2018 1220180215 0105 Moh sin Ali Memon 74.027 19/ 12/2018 1220180215 0103 Muhammad Ghous Laghari 74,027 19/ 12/2018 1220180215 534 Masroor Ahmed Shahwani 73 ,530 19/ 12/2018 1220180215 EMP.598 Nasrullah 15,000 19/ 12/2018 1220180215 0090 Qasim Panhwar 15,000 19/1 2/2018 1220180215 6666 Iqbal Mashori 15,000 19/ 12/2018 1220180215 0016 Zahid Hussain Abbasi 39,894 19/ 12/2018 1220180215 0019 Asif Ali Talpur 39,921 19/ 12/2018 1220180215 0106 Perveiz Ahmed Bhambhan 74,027 19/ 12/2018 1220180215 515 Mansoor Umer Khanzada 74,027 19/ 12/2018 1220180215 668 Taj Muhammad Chang 74,027 19/ 12/2018 1220180215 510 Ali Akbar Bugti 74,027 19/ 12/2018 1220180215 AMT 10 Fahad Zahid Bhurgari 73 ,976 19/ 12/2018 1220180215 0076 Sadaruddin Mahar 74,027 19/ 12/2018 19/ 12/2018 19/ 12/2018 1220180215 1220180215 1220180215 EMP-108 699 698 Pervaiz Ahmed Shaikh M Siddique Memon Abdul Haq Lakho 74,027 74,027 74,027 ' 19/ 12/2018 1220180215 EMP-102 Asmatullah Abro 74,027 19/ 12/2018 1220180215 EMP-116 Amir Bux Bullo 74,027 19/ 12/2018 1220180215 0110 Waqar Hussain Khokhar 74,027 19/ 12/2018 1220180215 1001 Muhammad Kamil Abbasi 97,842 19/ 12/2018 1220180215 1024 Khurram Aziz Shaikh 97,445 19/ 12/2018 1220180215 93999 Ali Abbas Jakhrani 97,554 19/ 12/2018 1220180215 0061 Gui Muhammad Jiskani 97,521 19/ 12/2018 1220180215 0122 Aftab Ahmed Memon 97,521 19/ 12/2018 1220180215 1025 Hizbullah Mangrio 97,521 I I9/ 12/2018 I 1220180215 j 0116 j Abdul Rasheed Mahar 97,554 J Voucher Voucher Emp Id Description Project Date No Allowance 26/ 11 /2018 1120180167 510 Ali Akbar Bugti 74,027 26/ 11 /2018 1120180167 AMT 10 Fahad Zahid Bhurga ri 73 ,976 26/ 11 /2018 1120180167 0076 Sadaruddin Mahar 74,027 26/ 11 /2018 1120180167 EMP-108 Pervaiz Ahmed Shaikh 74,027 26/ 11 /2018 11 20180167 699 M Siddique Memon 74,027 26/ 11 /2018 1120180167 698 Abdul Haq Lakho 74,027 26/ 11 /2018 1120180167 EMP-102 Asmatullah Abro 74,027 26/1 1/2018 11 20180167 EMP-116 Amir Bux Bullo 74,027 26/ 11 /2018 1120180167 0 II 0 Waqar Hussain Kh okhar 74,027 26/ 11 /2018 11201801 67 1001 Muhammad Kamil Abbas i 97,842 26/ 11 /2018 1120180167 1024 Khurram Aziz Shaikh 97,445 26/11 /2018 1120180167 93999 Ali Abbas Jakhrani 97,554 26/ 11 /2018 1120180167 0061 Gui Muhammad Ji skani 97,521 26/ 11 /2018 1120180167 0122 Aftab Ahmed Memon 97,521 26/ 11 /2018 1120180167 1025 Hizbullah Mangrio 97,52 1 26/ 11 /2018 1120180167 0116 Abdu l Rasheed Mahar 97,554 26/ 11 /2018 1120180167 0150 Zareen Ansari 97,521 26/ 11 /2018 1120180167 0010 Nauman Rashid 97,521 26/ 11 /2018 1120180167 0108 Shakee la Laghari 97,842 26/ 11 /2018 1120180167 SDS 10 Farzana Abbasi 162,146 26/ 11 /2018 1120180167 0011 Jai Ram Motwani 181 ,606 26/ 11 /2018 1120180167 93995 Naeem. A. Memon 181 ,078 26/ 11 /2018 1120180168 59879 Amjad Hussain Tunio 39,921 26/ 11 /2018 1120180168 59786 Atif Ghafoor 74,027 26/ 11 /2018 1120180168 0152 Rizwan Ali 74,027 26/ 11 /2018 1120180168 59877 Kausar Mangi 74,027 26/ 11 /2018 1120180168 0914 Abdul Wasay Shaikh 74,027 26/ 11 /2018 1120180168 EMP-214 Muhammad Ameen 97,842 26/ 11 /2018 1120180169 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 99,677 1 19/ 12./2.018 I 1220180215 I 0119 / Shah Nawaz Umrani 74,027] - Voucher Voucher Emp Id Description Project Date No Allowance 29/01 /2019 0120190233 0119 Shah Nawaz Umrani 74,027 29/01 /2019 0120190233 0114 Muhammad Arif Ba loch 74,027 29/01 /2019 0120190233 0105 Mohsin Ali Memon 74,027 29/01 /2019 0120190233 0103 Muhammad Ghous Laghari 74,027 29/01 /2019 0120190233 0110 Waqar Hussain Khokhar 74,027 29/01 /2019 0120190233 534 Masroor Ahmed Shahwani 73 ,530 29/01 /2019 0120190233 0106 Perveiz Ahmed Bhambhan 74,027 29/01 /2019 0120190233 AMT 10 Fahad Zahid Bhurgari 73,976 29/01 /2019 0120190233 1001 Muhammad Kamil Abbasi 97,842 29/01 /2019 0120190233 0108 Shakeela Laghari 97,842 29/01 /2019 0120190233 55121 Gui Mohammad Meerani 97,521 29/01 /2019 0120190233 93999 Ali Abbas Jakhrani 97,554 29/01 /2019 0120190233 1024 Khurram Aziz Shaikh 97,445 29/01 /2019 0120190233 1025 Hizbullah Mangrio 97,521 29/01 /2019 0120190233 0122 Aftab Ahmed Memon 97,521 29/01 /2019 0120190233 EMP-110 Abdul Rashid Mahar 97,554 29/01 /2019 0120190233 0150 Zareen Ansari 97,521 29/01 /2019 0120190233 0010 Nauman Rashid 97,521 ~ 29/01 /2019 0120190233 SDS 10 Farzana Abbasi 162, 146 29/01 /2019 0120190233 0011 Jai Ram Motwani 181,606 29/01 /2019 0120190233 93995 Naeem . A. Memon 181 ,078 29/01 /2019 0120190234 59879 Amjad Hussain Tunio 39,921 29/01 /2019 0120190234 59786 Atif Ghafoor 74,027 29/01 /2019 0120190234 0152 Rizwan Ali 74,027 29/01 /2019 0120190234 59877 Kausar Mangi 74,027 29/01 /2019 0120190234 0914 Abdul Wasay Shaikh 74,027 29/01 /2019 0120190234 98626 Mohammad Amin Dasti 31304-9495228-1 97,842 26/02/2019 0220190284 EMP.598 Nasrullah 15,000 26/02/2019 0220190284 0090 Qasim Panhwar 15,000 -- I 2610212019 J 02201 §02!4] 6666 j Iqbal Mashon 15,000 j Voucher Voucher Emp Id Description Project Date No Allowance 19/ 12/20 18 1220180215 0 150 Zareen Ansari 97,5 21 19/ 12/2018 1220180215 0010 Nauman Rashid 97,521 19/12/20 18 1220 180215 0108 Shakeela Laghari 97,842 19/ 12/20 18 1220180215 sos 10 Farzana Abbasi 162, 146 19/1 2/20 18 1220180215 00 II Jai Ram Motwani 181 ,606 19/12/2018 1220180215 93995 Naeem. A. Memon 181 ,078 19/ 12/2018 1220180216 59879 Amjad Hu ssa in Tunio 39,921 19/ 12/2018 1220 180216 59786 Atif Ghafoor 74,027 19/ 12/2018 1220180216 0152 Rizwan Ali 74,027 19/ 12/2018 12201802 16 59877 Kausar Mangi 74,027 19/12/2018 1220180216 0914 Abdul Wasay Shaikh 74,027 19/ 12/2018 1220180216 98626 Mohammad Amin Dasti 31304-9495228-1 97,842 19/ 12/2018 1220180221 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 99,677 29/01 /2019 0120190232 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 99,677 29/01 /2019 0120190233 EMP.598 Nasrullah 15,000 29/01 /2019 0120190233 0090 Qasim Panhwar 15,000 29/01 /2019 0120190233 6666 Iqbal Mashori 15,000 29/01/2019 0120190233 0019 Asif Ali Talpur 39,921 29/01 /2019 0120190233 0016 Zahid Hu ssa in Abbasi 39,894 29/01 /2019 0120190233 698 Abdul Haq Lakho 74,027 29/01/2019 0120190233 0076 Sadaruddin Mahar 74,027 29/01 /2019 0120190233 EMP-116 Amir Bux Bullo 74,027 29/01/2019 0120190233 699 M Siddique Memon 74,027 29/01 /2019 0120190233 515 Mansoor Umer Khanzada 74,027 29/01 /2019 0120190233 668 Taj Muhammad Chang 74,02 7 29/01 /2019 0120190233 EM P-102 Asmatullah Abro 74,027 29/01/2019 0120190233 510 Ali Akbar Bugti 74,02 7 29/01/2019 0120190233 666 Amber Jawad 74,027 29/01/2019 0120190233 535 Bilawal Ahmed Soho 74,027 p 9/0l/2019 I 0120190233 I EMP-108 I Pervaiz Ahmed Shaikh 74,027] • • . . Voucher Voucher Emp Id Description Project Date No Allowance 26/02/2019 0220190284 0010 Nauman Rashid 97,521 26/02/2019 0220190284 sos 10 Farzana Abbasi 162, 146 26/02/2019 0220190284 0011 Jai Ram Motwani 181 ,606 26/02/2019 0220190284 93995 Naeem. A. Memon 181 ,078 26/02/2019 0220190285 59879 Amjad Hussain Tunio 39,921 26/02/2019 0220190285 59786 Atif Ghafoor 74,027 26/02/2019 0220190285 0152 Rizwan Ali 74,027 26/02/2019 0220190285 59877 Kausar Mangi 74,027 26/02/2019 0220190285 0914 Abdul Wasay Shaikh 74,027 26/02/2019 0220190285 EMP-214 Muhammad Ameen 97,842 26/02/2019 0220190286 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 99,677 , . 22/03/2019 0320190030 EMP.598 Nasrullah 15,000 22/03 /2019 0320190030 0090 Qasim Panhwar 15,000 22/03 /2019 0320190030 6666 Iqbal Mashori 15,000 22/03 /2019 0320190030 0019 Asif Ali Talpur 39,921 22/03 /2019 0320190030 0016 Zahid Hussain Abbasi 39,894 22/03 /2019 0320190030 698 Abdul Haq Lakho 74,027 22/03 /2019 0320190030 0076 Sadaruddin Mahar 74,027 22/03 /2019 0320190030 EMP-116 Amir Bux Bullo 74,027 22/03 /2019 0320190030 699 M Siddique Memon 74,027 22/03 /2019 0320190030 515 Mansoor Umer Khanzada 74,027 22/03 /2019 0320190030 668 Taj Muhammad Chang 74,027 22/03/2019 0320190030 EMP-102 Asmatullah Abro 74,027 22/03 /2019 0320190030 510 Ali Akbar Bugti 74,027 22/03 /2019 0320190030 666 Amber Jawad 74,027 22/03 /2019 0320190030 535 Bilawal Ahmed Soho 74,027 22/03/2019 0320190030 EMP-108 Pervaiz Ahmed Shaikh 74,027 22/03/2019 0320190030 0119 Shah Nawaz Umrani 74,027 22/03 /2019 0320190030 0114 Muhammad Arif Ba loch 74,027 r 22/03/2019 [ 0320190030 J 000021 j Shahzad Saleem 74,027 J Voucher Voucher Emp Id Description Project Date No Allowance 26/02/2019 0220190284 0019 Asif Ali Talpur 39,921 26/02/2019 0220190284 0016 Zahid Hussain Abbasi 39,894 26/02/2019 0220190284 698 Abdul Haq Lakho 74,027 26/02/2019 0220190284 0076 Sadaruddin Mahar 74,027 26/02/2019 0220190284 EMP-116 Amir Bux Bullo 74,027 26/02/2019 0220190284 699 M Siddique Memon 74,027 26/02/2019 0220190284 515 Mansoor Umer Khanzada 74,027 26/02/2019 0220190284 668 Taj Muhammad Chang 74,027 26/02/2019 0220190284 EMP- 102 Asmatullah Abro 74,027 26/02/2019 0220190284 510 Ali Akbar Bugti 74,027 26/02/2019 0220190284 666 Amber Jawad 74,027 26/02/2019 0220190284 535 Bilawal Ahmed Soho 74,027 26/02/2019 0220190284 EMP-108 Pervaiz Ahmed Shaikh 74,027 26/02/2019 0220190284 0119 Shah Nawaz Umrani 74,027 26/02/2019 0220190284 0114 Muhammad Arif Ba loch 74,027 26/02/2019 0220190284 0105 Mohsin Ali Memon 74,027 26/02/2019 0220190284 0103 Muhammad Ghous Laghari 74,027 26/02/2019 0220190284 0110 Waqar Hussain Khokhar 74,027 26/02/2019 0220190284 534 Masroor Ahmed Shahwani 73,530 26/02/2019 0220190284 0106 Perveiz Ahmed Bhambhan 74,027 26/02/2019 0220190284 AMT 10 Fahad Zahid Bhurgari 73 ,976 26/02/2019 0220190284 1001 Muhammad Kami! Abbasi 97,842 26/02/2019 0220190284 0108 Shakeela Laghari 97,842 26/02/2019 0220190284 0061 Gui Muhammad Jiskani 97,521 26/02/2019 0220190284 93999 Ali Abbas Jakhrani 97,554 26/02/2019 0220190284 1024 Khurram Aziz Shaikh 97,445 26/02/2019 0220190284 1025 Hizbullah Mangrio 97,521 26/02/2019 0220190284 0122 A ftab Ahmed Memon 97,521 26/02/2019 0220190284 EMP-110 Abdul Rashid Mahar 97,554 . • 1 ' ,, - . Voucher Voucher Emp Id Description Project Date No Allowance 22/04/2019 0420190026 0016 Zahid Hussain Abbasi 39,894 22/04/2019 0420190026 698 Abdul Haq Lakho 74,027 22/04/2019 0420190026 0076 Sadaruddin Mahar 74,027 22/04/2019 0420190026 EMP-116 Amir Bux Bullo 74,027 22/04/2019 0420190026 699 M Siddique Memon 74,027 22/04/2019 0420190026 515 Mansoor Umer Khanzada 74,027 22/04/2019 0420190026 668 Taj Muhammad Chang 74,027 22/04/2019 0420190026 EMP-102 Asmatullah Abro 74,027 22/04/2019 0420190026 510 Ali Akbar Bugti 74,027 22/04/2019 0420190026 666 Amber Jawad 74,027 22/04/2019 0420190026 535 Bilawal Ahmed Soho 74,027 ,l 22/04/2019 0420190026 EMP-108 Pervaiz Ahmed Shaikh 74,027 22/04/2019 0420190026 0119 Shah Nawaz Umrani 74,027 22/04/2019 0420190026 0114 Muhammad Arif Ba loch 74,027 22/04/2019 0420190026 EMP-36987 Mohsin Ali 74,027 22/04/2019 0420190026 0103 Muhammad Ghous Laghari 74,027 22/04/2019 0420190026 0110 Waqar Hussain Khokhar 74,027 ~ 22/04/2019 0420190026 534 Masroor Ahmed Shah wan i 73 ,530 22/04/2019 0420190026 0106 Perveiz Ahmed Bhambhan 74,027 22/04/2019 0420190026 AMT 10 Fahad Zahid Bhurgari 73,976 22/04/2019 0420190026 1001 Muhammad Kami! Abbasi 97,842 22/04/2019 0420190026 0108 Shakeela Laghari 97,842 22/04/2019 0420190026 55121 Gui Mohammad Meerani 97,521 22/04/2019 0420190026 93999 Ali Abbas Jakhrani 97,554 22/04/2019 0420190026 1024 Khurram Aziz Shaikh 97,445 22/04/2019 0420190026 1025 Hizbullah Mangrio 97,521 22/04/2019 0420190026 0122 A ftab Ahmed Memon 97,521 22/04/2019 0420190026 0116 Abdul Rasheed Mahar 97,554 22/04/2019 0420190026 0010 Nauman Rashid 97,521 I 2210412019 1 0420190026 I 0150 J Zareen Ansari 97,521 j Voucher Voucher Emp Id Description Project Date No Allowance 22/03/2019 0320190030 0103 Muhammad Ghous Laghari 74,027 22/03/2019 0320190030 0110 Waqar Hussain Khokhar 74,027 22/03/2019 0320190030 534 Masroor Ahmed Shahwani 73 ,530 22/03/2019 0320190030 0106 Perveiz Ahmed Bhambhan 74,027 22/03/2019 0320190030 AMT 10 Fahad Zahid Bhurgari 73 ,976 22/03/2019 0320190030 1001 Muhammad Kami! Abbasi 97,842 22/03/2019 0320190030 0108 Shakeela Laghari 97,842 22/03/2019 0320190030 0061 Gui Muhammad Ji skani 97,521 22/03/2019 0320190030 93999 Ali Abbas Jakhrani 97,554 22/03/2019 0320190030 1024 Khurram Aziz Shaikh 97,445 22/03/2019 0320190030 1025 Hizbullah Mangrio 97,521 22/03/2019 0320190030 EMP-110 Abdul Rashid Mahar 97,554 22/03/2019 0320190030 0122 Aftab Ahmed Memon 97,521 22/03/2019 0320190030 0010 Nauman Rashid 97,521 22/03/2019 0320190030 0150 Zareen Ansari 97,521 22/03/2019 0320190030 sos 10 Farzana Abbasi 162, 146 22/03/2019 0320190030 0011 Jai Ram Motwani 181 ,606 22/03/2019 0320190030 93995 Naeem. A. Memon 181 ,078 22/03/2019 0320190031 59879 Amjad Hussain Tunio 39,921 22/03/2019 0320190031 59786 Atif Ghafoor 74,027 22/03/2019 0320190031 0152 Rizwan Ali 74,027 22/03/2019 0320190031 59877 Kausar Mangi 74,027 22/03/2019 0320190031 0914 Abdul Wasay Shaikh 74,027 22/03/2019 0320190031 EMP-214 Muhammad Ameen 97,842 22/03/2019 0320190032 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 99,677 22/04/2019 0420190025 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 99,677 22/04/2019 0420190026 EMP.598 Nasrullah 15,000 22/04/2019 0420190026 0090 Qasim Panhwar 15,000 22/04/2019 0420190026 6666 Iqbal Mashori 15,000 I 22/04/2019 I 042019~0026] 0019 J Asif Ali Talpur 39,921 J ) - • • ,, • " • Voucher Voucher Emp Id Description Project Date No Allowance 23/05 /2019 0520190025 534 Masroor Ahmed Shahwani 73,530 23/05/2019 0520190025 0106 Perveiz Ahmed Bhambhan 74,027 23/05/2019 0520190025 AMT 10 Fahad Zahid Bhurgari 73 ,976 23/05/2019 0520190025 1001 Muhammad Kamil Abbasi 97,842 23/05/2019 0520190025 0108 Shakeela Laghari 97,842 23/05/2019 0520190025 0061 Gui Muhammad Jiskani 97,521 23/05/2019 0520190025 93999 Ali Abbas Jakhrani 97,554 23/05/2019 0520190025 1024 Khurram Aziz Shaikh 97,445 23 /05 /2019 0520190025 1025 Hizbullah Mangrio 97,521 23 /05 /2019 0520190025 0089 Aftab Ahmed 97,5 21 23/05/2019 0520190025 0116 Abdul Rasheed Mahar 97,554 23 /05/2019 0520190025 0150 Zareen Ansari 97,521 23/05/2019 0520190025 0010 Nauman Rashid 97,521 23/05/2019 0520190025 sos 10 Farzana Abbasi 162, 146 23 /05/2019 0520190025 0011 Jai Ram Motwani 181 ,606 23 /05/2019 0520190025 93995 Naeem. A. Memon 181 ,078 .,. 22/04/2019 0420190042 59879 Amjad Hussain Tunio 39,921 " ~··-) 22/04/2019 0420190042 0152 Rizwan Ali 74,027 22/04/2019 0420190042 59877 Kausar Mangi 74,027 22/04/2019 0420190042 59786 Atif Ghafoor 74,027 22/04/2019 0420190042 EMP-214 Muhammad Ameen 97,842 22/04/2019 0420190042 0914 Abdul Wasay Shaikh 74,027 12/06/2019 0620190004 01045 Deputy Commissioner-Ir, Unit 2, Withholding Zone, Rto, Hyd 99,677 14/06/2019 0620190012 EMP.598 Nasrullah 15,000 14/06/2019 0620190012 0090 Qasim Panhwar 15,000 14/06/2019 0620190012 6666 Iqbal Mashori 15,000 14/06/2019 0620190012 0019 Asif Ali Talpur 39,921 14/06/2019 0620190012 0016 Zahid Hussain Abbasi 39,894 14/06/2019 0620190012 698 Abdul Haq Lakho 74,027 - I 14/06/2019 I 0620190012 j 0076 J Sadaruddin Mahar 74,027 J Voucher Voucher Emp Id Description Project Date No Allowance 22/04/2 01 9 0420190026 S DS 10 Farzan a Abbas i 162, 146 22/04/2019 0420190026 00 II Jai Ram Motwani 181 ,606 22/04/2019 0420190026 93 995 N aee m. A. Memon 181 ,078 23/05/2 019 0420190027 59879 Amjad Hussain Tunio 39,92 1 23/05/2 01 9 0420190027 59786 Atif Gh afoor 74,027 23/05 /2019 0420190027 0152 Rizwan Ali 74,027 23/05 /2019 0420190027 59877 Kausar Mangi 74,027 23 /05 /2019 0420190027 0914 Abdul Wasay Shaikh 74, 027 23 /05 /2019 0420190027 EMP-214 Muhammad Ameen 97,842 23/05/20 19 0520190025 EMP.5 98 Nasrullah 15,000 23 /05/2019 0520190025 0090 Qasim Panhwar 15,000 23/05/2019 0520190025 6666 Iqbal Mashori 15,000 23 /05 /2019 0520190025 0019 Asif Ali Talpur 39,921 23/05/2019 0520190025 0016 Zahid Hussain Abbasi 39,894 23/05/2019 0520190025 698 Abdul Haq Lakho 74,027 23 /05 /2019 0520190025 0076 Sadaruddin Mahar 74,027 23 /05/2019 0520190025 EMP-116 Amir Bux Bullo 74,027 23/05/2019 0520190025 699 M Siddique Memon 74,027 23 /05 /2019 0520190025 515 Mansoor Umer Khanzada 74,027 23 /05/2019 0520190025 668 Taj Muhammad Chang 74,027 23/05/2019 0520190025 EMP-102 Asmatullah Abra 74,027 23 /05/2019 0520190025 510 Ali Akbar Bugti 74,027 23/05/2019 0520190025 666 Amber Jawad 74,027 23 /05 /2019 0520190025 535 Bilawal Ahmed Soho 74,027 23 /05/2019 0520190025 0131 Parvaiz Ahmed Pahor 74,027 23 /05/2019 0520190025 0119 Shah Nawaz Umrani 74,027 23 /05 /2019 0520190025 0114 Muhammad Arif Ba loch 74,027 23 /05/2 019 0520190025 0105 Mohsin Ali Mem on 74,027 23/05/2 019 0520190025 0103 Muh ammad Ghous Laghari 74,027 r 23 /05 /2019 r0520190025 1 516 J Waqar Hussain Khokhar 74,027 J • ' . - , I • • • " • Voucher Voucher Emp Id Description Project Date No Allowance 14/06/2019 0620190013 01045 Deputy Commissioner- Ir, Unit 2, Withholding Zone, Rto, Hyd 78,569 14/06/2019 0620190015 59879 Amjad Hussain Tunio 39,921 14/06/2019 0620190015 59786 Atif Ghafoor 74,027 14/06/2019 0620190015 0152 Rizwan Ali 74,027 14/06/20 19 0620190015 59877 Kausar Mangi 74,027 14/06/2019 0620190015 0914 Abdul Wasay Shaikh 74,027 14/06/20 19 0620190015 EMP-214 Muhammad Ameen 97,842 Total 42,772,098 Voucher Voucher Emp Id Description Project Date No Allowance 14/06/20 19 0620190012 EMP-116 Amir Bux Bullo 74,027 14/06/2019 0620 190012 699 M Siddique Memon 74,027 14/06/2019 0620190012 515 Mansoor Umer Khanzada 74,027 14/06/2019 0620190012 668 Taj Muhammad Chang 74,027 14/06/20 19 0620190012 EMP-102 Asmatullah Abro 74,027 14/06/2019 0620190012 5 10 Ali Akbar Bugti 74,027 14/06/2019 0620190012 666 Amber Jawad 74,02 7 14/06/2019 06201900 12 535 Bilawal Ahmed Soho 74,027 14/06/2019 06201900 12 EMP-108 Pervaiz Ahm ed Shaikh 74,027 14/06/2019 0620190012 0119 Shah Nawaz Umrani 74,027 14/06/2019 0620190012 0114 Muhammad Arif Bal och 74,027 14/06/2019 0620 19001 2 0105 Mohsin Ali Memon 74,027 14/06/2019 0620190012 0103 Muhammad Ghous Laghari 74,02 7 14/06/2019 0620190012 0110 Waqar Hussa in Khokhar 74,027 14/06/2019 0620190012 534 Masroor Ahmed Shahwani 73 ,530 14/06/2019 0620190012 0106 Perveiz Ahmed Bhambhan 74,027 14/06/2019 0620190012 AMT 10 Fahad Zahid Bhurga ri 73,976 14/06/2019 0620190012 1001 Muhammad Kamil Abbasi 97,842 14/06/2019 0620190012 0108 Shakeela Laghari 97,842 14/06/2019 0620190012 0061 Gui Muhammad Ji skani 97,521 14/06/2019 0620190012 93999 Ali Abbas Jakhrani 97,554 14/06/2019 0620190012 1024 Khurram Aziz Shaikh 97,445 14/06/2019 0620190012 1025 Hizbullah Mangrio 97,521 14/06/2019 0620190012 0122 Aftab Ahmed Memon 97,521 14/06/2019 06201900 12 EMP-110 Abdul Rash id Mahar 97,554 14/06/2019 0620190012 0150 Zareen Ansari 97,52 1 14/06/2019 0620190012 0010 Nauman Rashid 97,52 1 14/06/2019 0620 19001 2 sos 10 Farzana Abbasi 162,146 14/06/2019 0620190012 0011 Jai Ram Motwani 181 ,606 I 1410612019 I 0620190012 I 93995 ! Naeem. A. Memon 202, 186 J t • ,"l • r ,_ ... ., . . \.' . Voucher Date I Voucher No I Description Amount Total 1,675,300 Grand Total 192,274,502 Sindh Sales Tax (a), 13% 24,995,685 Annexure-E Voucher Date Voucher No Description Amount 31 10812018 0820180044 Management & Development Center & MetaMeta 7,266,032 1211012018 1020180024 Management & Development Center & MetaMeta 3,633,016 0311212018 1220180172 Management & Development Center & MetaMeta 3,633,016 01 10212019 0220190252 Management & Development Center & MetaMeta 7,266,031 01 10212019 0220190253 Management & Development Center & MetaMeta 3,633,016 01 10212019 0220190253 Management & Development Center & MetaMeta 3,633,016 2210312019 0320190036 Management & Development Center & MetaMeta 3,633 ,016 0810412019 0420190002 Management & Development Center & MetaMeta 3,633,016 0810412019 0420190002 Management & Development Center & MetaMeta 3,633,016 2210412019 0420190021 Management & Development Center & MetaMeta 3,633 ,016 2210412019 0420190021 Management & Development Center & MetaMeta 3,633,016 2310512019 0520190018 Management & Development Center & MetaMeta 3,633,016 Total 50,862,223 16108120 18 0820180007 M i s MM Pakistan (Pvt.) Ltd 11 ,33 1,952 16108120 18 0820180025 M i s MM Pakista n (Pvt.) Ltd 2,698,143 1610812018 0820180026 M i s MM Pakistan (Pvt.) Ltd 20,063, IOI 1911012018 1020180036 M i s MM Pakistan (Pvt.) Ltd 12,559, I 00 23/1012018 1020180042 M i s MM Pakistan (Pvt.) Ltd 12,908, 119 02111 12018 1120180137 M i s MM Pakistan (Pvt.) Ltd 12,865 ,352 09/1112018 1120180146 M i s MM Pakistan (Pvt.) Ltd 12,847,256 2910112019 1220180228 M i s MM Pakistan (Pvt.) Ltd 12,966,747 14102120 19 0220190267 M i s MM Pakistan (Pvt.) Ltd 13,032,265 0610312019 0320190003 M i s MM Pakistan (Pvt.) Ltd 12,546,005 0810412019 0420190008 M i s MM Pakistan (Pvt.) Ltd 4,906,025 1110412019 0420190014 M i s MM Pakistan (Pvt.) Ltd 3,687,170 1310512019 0520190006 M i s MM Pakistan (Pvt.) Ltd 3,727,553 121061 2019 0620190003 M i s MM Pakistan (Pvt.) Ltd 3,598, 191 Total 139,736,979 10/05/20! 9 I n,,n I onn1, r<><:- \V I P\/Pr