• Financial Attest Audit Report on the Accounts of Sindh Public Sector Management Reforms Project (SPSMRP) Karachi . World Bank-assisted, IDA Credit # 55840-PK . Finance Department Government of Sindh For the Financial Year 2018-19 Auditor-General of Pakistan Islamabad DEPARTMENT OF AUDITOR GENERAL OF PAKISTAN OFFICE OF THE DIRECTOR GENERAL AUDIT SINDH 1st Floor, Pakistan Audit & Accounts Complex Gulshan-e-Iqbal, Block-11, Main University Road, Karachi Ph: 021-99244751 Fax: 021-34664626 No. DGAS/CS-V/FAP/SPSMRP/2019-20/ Dated: 11-t L--2019 The Project Director, Sindh Public Sector Management Reforms Project, 7th Floor, Lakson Building # 3, Karachi SUBJECT MANAGEMNT LETTER IN RESPECT OF THE SINDH PUBLIC SECTOR MANAGEMENT REFORM PROJECT, KARACHI (IDA#55840-PK). We have recently completed our audit of the financial statements of Sindh Public Sector Management Reforms Project, Karachi, funded by World Bank Loan agreement IDA Credit No. 55840-PK for the year June 30th, 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 our auditing procedures for the purpose of expressing our opinion on the financial statements. During our audit, we noted certain matters involving internal controls and other operational matters that are presented in the report for your consideration. These comments and recommendations, all of which have been discussed with the Project Management, are intended to improve internal controls and policies which will result in cost controls and operating efficiencies. ~ (Fateh MohaZ .reshi) Director General Copy to the Secretary, Finance Department, Government of Sindh, Sindh Secretariat, Karachi along with the Financial Attest Audit Report, for information and necessary action. (Fateh Mohammad Qureshi) Director General 23 EXECUTIVE SUMMARY The Director General of Audit Sindh conducted an audit of the Sindh Public Sector Management Reforms Project, Karachi, in October 2019 for the year ended 30th June 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's performance against the intended objectives, to review compliance with applicable rules, regulations and procedures. The audit was conducted in accordance with the International Standards of Supreme Audit Institutions (ISSA!) with the view to reporting significant findings to stakeholders. In addition, audit has also assessed, on test check basis whether the management complied with applicable laws, rules and regulations in managing the Project The audit found that irregular payments were made on foreign training, refreshment, appointment of temporary staff without their performance evaluation, online course without its contents, payment to vendor without tender and without achievement of work. The audit recommends evidence of training course attended and certificate of completion awarded, supporting evidences of refreshment, performance evaluation of the staff temporary appointed, contents of online course attended, tender documents and evidence of achievement of work. 24 • 1. INTRODUCTION The Directorate General Audit, Sindh conducted audit of Sindh Public Sector Management Reform Project (SPSMRP), Karachi IDA Credit # 55840-PK during the month of October 2019 for the year ended June 30th, 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's performance against the intended objectives, to review compliance with applicable rules, regulations and procedures. The audit was conducted in accordance with the International Standards of Supreme Audit Institutions (ISSAI). The Project is oriented mainly towards improving and strengthening upstream government systems, which are expected to ultimately imply better public policies and services, benefitting Sindh's citizens. Direct beneficiaries of the Project will be government departments, particularly the officials of the Departments of Finance, Planning & Development, Sindh Revenue Board, Excise, Taxation and Narcotics Control, Agriculture, Education and Irrigation, Board of Revenue, Sindh Public Procurement Regulatory Authority, Energy, Works & Services Department. Lastly, improvement in procurement, development management, and tax collection is expected to increase Sindh's fiscal space, reduce leakages, increase transparency and make more funds available for . .. service prov1s1on. 1.1 Objectives of the Project: The Overall objective of the project is to strengthen public sector performance through improved revenue generation and expenditure management. Following are the reform areas: 1. Increasing Tax Revenue Mobilization; 11. Enhancing Performance of Public Financial Management Systems; 111. Strengthening of Public Procurement Performance; 1v. Improving Management of the Development Portfolio. The details of the major reform areas are given below: Increasing Tax Revenue Mobilization The objective of this sub-component is to increase the collection of the Sales Tax on Services (STS). It will support development, approval and publication of the Sindh Tax Revenue Mobilization Plan; institutional development of the Sindh Revenue Board (SRB) with enhanced staffing, increased automation, and improved auditing practices; and improved management with improved monitoring, evaluation and increased transparency. Enhancing Performance of PFM Systems This sub-component aims to strengthen PFM systems by improving budget formulation, execution and related oversight mechanisms. Interventions include: establishing internal audit mechanisms; increasing the use of the FMIS; improving debt management; and increasing transparency and legislative oversight in budget formulation and execution. 25 • Strengthening of the Public Procurement Performance This sub-component aims to strengthen the public procurement performance by improving capacity of staff, improving monitoring and evaluation and enhancing transparency. The proposed interventions include: improving capacity of procurement professionals with certification; improving performance monitoring and transparency with a Management Information System (MIS); and improving competition, efficiency and transparency with an e-Government Procurement ("EGP") system. Improving Management of the Development Portfolio This sub-component aims to improve monitoring of the development portfolio. The project interventions include: the development of an ICT-based ADP monitoring system and publication of quarterly reports by the Monitoring and Evaluation Cell of P&DD for improved delivery of the development portfolio; geo-tagging of development schemes for improved spatial planning and quality of implementation; and proactively seeking feedback from identified beneficiaries of selected schemes. Project Components for Disbursements: The project consists of two complementary components: (i) Results-Based Financing based on Disbursement-Linked Indicators (DLis) to provide an incentive for achieving eligible Public Sector management ("PSM") reforms (US$ 40 million), and (ii) Technical Assistance to support activities for achieving DLis (US$ 10 million). The mechanism of disbursement is defined as below: Component# 1: Eligible Expenditure Programs (EEPs)-US$ 40 million. • Reimbursement of Eligible Expenditure Programs (EEPs) ./ EEPs of FD, P&DD, ETD, BoR, SRB & SPPRA. • Disbursements are contingent on satisfactory achievement of Disbursement Linked Indicators (DLis), supported by validation protocols. Component# 2: Technical Assistance (TA Funds) US$ 10 million (USD 5 million for SRB & USD 5 million for ERU including other stakeholders). • Technical assistance consists of technical consultancies and capacity building activities, which includes trainings, seminars, conference participation, purchase of equipment, procurement and related activities to support (i) Tax Revenue Mobilization, (ii) PFM Strategy,(iii) Procurement Reforms and (iv) Management of Development Portfolio. 26 1.2 Financing of the Project The Sindh Public Sector Management Reform Project is envisaged to improve overall public administration in the province by defining major reform areas and subsequently, working for improvements. The Project is being funded jointly by Government of Sindh and International Development Association (IDA), a wing of the World Bank (WB), with a share of US $ 220 million and US $ 50 million, respectively. The project also includes a separate funding of US $ 12 million by European Union (EU) to bring Public Financial Management (PFM) reforms. 2. AUDIT OBJECTIVES The major objectives of the audit were: • Ascertain whether the Project Financial Statements give true and fair picture of organization's accounts. • Review project's performance against intended objectives. • Review compliance with applicable rules, regulations and procedures. 3. AUDIT SCOPE AND METHODOLOGY Sindh Public Sector Management Reform Project, under loan agreement IDA Credit # 55840-PK, during the month of September-October 2019 for the year ended June 30th, 2019. The audit was conducted in accordance with the International Standards of Supreme Audit Institutions (ISSAI) as adopted by the Auditor General of Pakistan. The assignment was a certification audit in which samples from areas of expenditure were taken and transactions including procurement, consultation services, operating expenses, recurring cost were selected to ascertain whether the financial Statements of the project give true and fair approach. The accounts have been audited in accordance with the instructions, guidelines issued by the Auditor General of Pakistan. The results of examination along with the executive' s response, have been incorporated in each observation, under the heading "Audit Findings". 27 4. AUDIT FINDINGS AND RECOMMENDATIONS 4.1 Organization and Management 4.1.1 Payment for foreign training without supporting record - Rs0.863 million According to Appendix-18-A, Section-I of Sindh Financial Rules, Volume-II, "Means should be devised to ensure that every Government servant realizes fully and clearly that he will be held personally responsible for any loss sustained by Government through fraud or negligence on his part, and that he will also be held personally responsible for any loss arising from fraud or negligence on the part of any other Government servant to the extent to which it may be shown that he contributed to the loss by his own action or culpable negligence". During audit of Sindh Public Sector Management Reforms Project, Finance Department, Govt. of Sindh, Karachi, IDA Credit# 55840-PK, for the year 2018-19, it was observed that expenditure of Rs0.863 million were incurred on foreign training of Mr. Imran Razzak but evidence of trainings curriculum, area & scope of training were not available on record. The lapse indicates improper watch and weakness of internal controls. Audit recommends production of relevant supporting evidences as required by Audit. (OM#OS) 4.2 Financial Management 4.2.1 Irregular expenditure on refreshment - Rs0.656 million According to Appendix-18-A, Section-I of Sindh Financial Rules, Volume-II, "Means should be devised to ensure that every Government servant realizes fully and clearly that he will be held personally responsible for any loss sustained by Government through fraud or negligence on his part, and that he will also be held personally responsible for any loss arising from fraud or negligence on the part of any other Government servant to the extent to which it may be shown that he contributed to the loss by his own action or culpable negligence". During audit of Sindh Public Sector Management Reforms Project, Finance Department, Govt. of Sindh, Karachi, IDA Credit# 55840-PK, for the year 2018-19, it was observed that expenditure of Rs0.656 million was incurred on payment to Mis Karachi Marriott Hotel from head of Technical Assistance without justification as no agenda or purpose of payment was shown and hence stands irregular. The lapse indicates improper watch and weakness of internal controls. 28 • Audit recommends production of record to support the payment above. (OM#03) 4.2.2 Appointment of temporary staff without performance evaluation- Rsl.360 million According to Appendix-18-A, Section-I of Sindh Financial Rules, Volume-II, "Means should be devised to ensure that every Government servant realizes fully and clearly that he will be held personally responsible for any loss sustained by Government through fraud or negligence on his part, and that he will also be held personally responsible for any loss arising from fraud or negligence on the part of any other Government servant to the extent to which it may be shown that he contributed to the loss by his own action or culpable negligence". During audit of Sindh Public Sector Management Reforms Project, Finance Department, Govt. of Sindh, Karachi, IDA Credit# 55840-PK, for the year 2018-19, it was observed that expenditure of Rsl .360 million was incurred on payment of salaries to staff, which were appointed during April 2018 and their services were ended on November, 2018. However, evaluation of their performance and contribution of their services in achieving organization's objective was not available. The lapse indicates improper watch and weakness of internal controls. Audit recommends production of performance evaluation of the staff. (OM#04) 4.2.3 Payment for online course without course contents - Rs0.206 million According to Appendix-18-A, Section-I of Sindh Financial Rules, Volume-II, "Means should be devised to ensure that every Government servant realizes fully and clearly that he will be held personally responsible for any loss sustained by Government through fraud or negligence on his part, and that he will also be held personally responsible for any loss arising from fraud or negligence on the part of any other Government servant to the extent to which it may be shown that he contributed to the loss by his own action or culpable negligence". During audit of Sindh Public Sector Management Reforms Project, Finance Department, Govt. of Sindh, Karachi, IDA Credit# 55840-PK, for the year 2018-19, it was observed that Rs0.206 million were paid for online course attended by Mr. Asad Ali Khan from head Technical Assistance without justification for such payment by the department and also without competition and selection criteria. 29 Moreover, as per certificate of completion, only "leading with Finance" was written, which did not show the contents I subjects, its credibility/ standing and recognition and applicability for the betterment of objectives of the project. The lapse indicates improper watch and weakness of internal controls. Audit recommends providence of supporting evidences in respect of payment by DDO. (OM#06) 4.2.4 Irregular payment to vendor - Rs0.200 million According to Appendix-18-A, Section-I of Sindh Financial Rules, Volume-II, "Means should be devised to ensure that every Government servant realizes fully and clearly that he will be held personally responsible for any loss sustained by Government through fraud or negligence on his part, and that he will also be held personally responsible for any loss arising from fraud or negligence on the part of any other Government servant to the extent to which it may be shown that he contributed to the loss by his own action or culpable negligence". During audit of Sindh Public Sector Management Reforms Project, Finance Department, Govt. of Sindh, Karachi, IDA Credit# 55840-PK, for the year 2018-19, it was observed that Rs0.738 million was paid to Mis Sukkur IBA Testing Services for recruitment test of various positions but payment of Rs0.200 million was paid un-justifiably on account of "Management cost" which was charged by the vendor for entry test candidates number below 400 which was only 250, as per agreement quoted in the Invoice#STS/INV/015/19, dated 1ith February, 2019. However, the same vendor was paid 0.288 million for the same purpose for recruitment tests of positions and paid through invoice#STS/INV/030/19, dated 16/04/2019 wherein number of candidates was less than 400 candidates i.e., 288 candidates but no Management cost was charged and hence earlier charged stands un-justified. The lapse indicates improper watch and weakness of internal controls. Audit recommends furnishing clarification in the light of above observation. (OM#08) 30 4.3 Procurement and Contract Management 4.3.1 Payment to vendor without tender - Rs3.291 million As per General Provisions of Sindh Public Procurement Rules, 2010, 2(z) "Notice Inviting Tender" means the notice issued by a Procuring Agency through publication in the newspapers or through electronic means for the purpose of inviting bids, or applications for pre-qualifications, or expression of interests, which may include Tender Notice, Invitation for Bids, Notice for Pre- qualifications or Request for Expression of Interests. During audit of Sindh Public Sector Management Reforms Project, Finance Department, Govt. of Sindh, Karachi, IDA Credit# 55840-PK, for the year 2018-19, it was observed that expenditure of Rs3.291 million were incurred on purchase of computers/laptops, hard drives, USBs, UPS, Desktops, Photocopiers and Printer Cartridges from Mis Safe & Secure Systems without inviting open tender in the newspaper and hoisting on SPPRA website. Moreover, no issuance of items to the sections of local office and receiving of stores were shown to audit. The lapse indicates improper watch and weakness of internal controls. Audit recommends furnishing of clarification for not inviting open tender and acknowledgement of payment. (OM#Ol) 4.4 Monitoring and Evaluation 4.4.1 Payment for deliverable without evidence of its achievement - Rs21.869 million According to Appendix-18-A, Section-I of Sindh Financial Rules, Volume-II, "Means should be devised to ensure that every Government servant realizes fully and clearly that he will be held personally responsible for any loss sustained by Government through fraud or negligence on his part, and that he will also be held personally responsible for any loss arising from fraud or negligence on the part of any other Government servant to the extent to which it may be shown that he contributed to the loss by his own action or culpable negligence". During audit of Sindh Public Sector Management Reforms Project, Finance Department, Govt. of Sindh, Karachi, IDA Credit# 55840-PK, for the year 2018-19, it was observed that expenditure of Rs21.869 million were incurred on "carrying out field survey, methodology and digital collection of all properties in district" and payment was made to Mis Urban Sector Planning & Management Service Unit (Pvt.) Ltd. without credible evidence of achievement of work, as evidence of work done was not found recorded on the paid invoices. 31 • The lapse indicates improper watch and weakness of internal controls. Audit recommends providence of evidence of completion of work for which payment was made. (OM#02) 4.5 Compliance with Grant/Loan Covenants 4.5.1 Payment for Establishment of internal audit without achievement of deliverable - Rs7.092 million As per Financing Agreement dated 11th March, 2015, Schedule 1 (2)a, Establishment of internal audit functions within the Government Departments including: (i) the drafting and approval of an internal audit charter/manual; and (ii) preparation and implementation ofrisk-based audit plans. Further, as per Schedule 3, Disbursement -Linked Indicator 05, results to be achieved in FY-2018-19 were (i) At least seven Government Departments, in addition to the FD have: conducted internal audits; and submitted their internal audit reports to their PAOs. At least five PA Os have undertaken actions in response to the foregoing internal audit reports, within a month of receipt of such reports. During audit of Sindh Public Sector Management Reforms Project, Finance Department, Govt. of Sindh, Karachi, IDA Credit# 55840-PK, for the year 2018-19, it was observed that Rs7.092 million were paid to Mis Deloitte Yousif Adil for establishment oflnternal Audit Function in Government of Sindh but deliverable's achievement as per Schedule 3, as per Financing Agreement dated 11th March, 2015 vide Disbursement -Link Indicator 05 relating to results to be achieved in FY-2018-19 was not shown for verification. Furthermore, as per record it was observed that Rs0.738 million was also paid to Sukkur IBA University for hiring Testing Services for the recruitment of positions of AD Audit, Financial Analysts (Debt Management Unit & Tax Reform Unit), Principal Auditor and Debt Management Specialist. Audit observed that the payment on the one hand has been paid for establishment of Internal Audit and on the other hand for hiring auditor(s) and financial analysts, which is unjustified. The lapse indicates improper watch and weakness of internal controls. Audit recommends clarification in the light of above observation. (OM#07) 32 4.6 Sustainability • The project has been running as per timeline. 4. 7 Overall Assessment The Management needs to adhere to Procurement Rules applicable on the executing agency/department, proper monitoring mechanism in respect of works carried out by the contractors as per terms of contracts and financial management regarding incurrence of expenditure on works. i. Relevance: The Project is of critical importance to increase Tax Revenue and enhancing Performance of Public Financial Management Systems. ii. Efficacy: The Project is useful in the sense that its objective is to strengthen public sector performance through improved revenue generation and expenditure management. iii. Efficiency: The output of the Project is satisfactory as the trainings of the officials been conducted regularly. iv. Economy: The expenditure of the project is incurred as per timeline and clearance by the donor Agency. v. Effectiveness: The effectiveness of the Project could only be judged on the basis of Trainings imparted to the officials of Sindh Government. vi. Compliance with Rules: The non-compliance of Procurement Rules and evidences of achievements of works was to be followed by the management. vii. Performance Rating of Project Moderately Satisfactorily vm. Risk Rating of Project low 33 • 5. Conclusion: We have completed Audit of the financial statements of Sindh Public Sector Management Reforms Project, Karachi for the year ended June 30, 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 noticed certain matters involving internal controls and other operational matters that are presented in foregoing paragraphs. These comments and recommendations, all of which have been discussed with Project Management, are intended to improve internal controls and policies, which will result in cost controls and operating efficiencies. 5.1 Key issue for the future: 1. The management's failure to monitor the proper utilization of public funds resulted into violation of the rules and canons of financial propriety. 11. The lapses on the part of the department indicate improper watch and absence of internal controls. 5.2 Recommendations 1. Evidence of training course attended and certificate of completion/degree awarded should be produced. 11. Agenda / meeting minutes and purpose of refreshment be produced. 111. Performance evaluation of temporary staff appointment should be produced. IV. Selection criteria and committee notification of selection for foreign training must be produced. V. Justification for payment in excess must be produced. Vl. Tender documents must be produced. vn. Evidence of deliverables' achievement must be produced. t 34 ACKNOWLEDGEMENT • We wish to express our appreciation to the Management and staff of Sindh Public Sector Management Reforms Project Karachi for the assistance and cooperation extended to the auditors during the course of this audit. 35 h~~~AN~P ·... ;_;.. ,·_ " , . :,• ,•, '*'41l®UZV1AW,tt fiilBNSW,all.DLi~ L~;:2J National Bank of Pakistan 01/07/2018 INCOME TAX BRANCH 0085 Daily Transacfion Report No. 1305-2 SINDH PUBLIC SECTOR MANAGEMENT REFORM P .. S.No Dute Cheq No. .Type Received Amount I I 24/08/2018 257967 Clearing 165 ,000.00 2 24/08/2018 257')71 Clearing 123 ,750.00 1 3 24/08/2018 257964 L h 4 24/08/2018 257962 Clearing Clearing 238,000.00 428,820 .00 l 5 6 24/08/2018 257965 Clearing 80,472.00 I 7 24/08/2018 , 24/08/2018 257961 Clearing _,,896,494.00 I 257969 Clearing 123,750.00 -1 8 24/08/2018 257970 Clearing 123,750.00 ; 9 24/08/2018 257958 Clearing 3,144,780.00 l I 10 28/08/2018 257963 Clearing 187,826.00 11 04/09/2018 257959 Transfer 349,902.00 12 04/09/2018 257960 Transfer 51,838 .00 13 05/09/2018 257972 Transfer 148,750.0Q 14 05/09/2018 257966 Transfer 17,728.00 15 06/09/2018 257953 Transfer 1,564,119.00 16 06/09/2018 . - 17 06/09/2018 257954 257968 Transfer Clearing 1,087,664.00 165,000.00 18 07/09/2018 257974 Clearing 206,222 .00 19 11/09/2018 257952 Clearing I 0,944 ,019 .00 20 12/09/2018 257975 Clearing 536,268 .00 21 12/09/2018 257978 Clearing 530,947 .00 . 22 12/09/2018 257973 Clearing 67,848 .00 . 23 12/09/2018 257955 Clearing 1,036,711 .00 24 17/09/2018 257957 Transfer 17,351.00 25 17/09/2018 257979 Transfer 59,981.00 I 26 17/09/2018 257980 Transfer 8,886 .00 I 27 28 17/09/2018 17/09/2018 . 257956 257976 Transfer Transfer I 17,118.00 60,583 .00 29 17/09/2018 257977 Transfer 8,975 .00 30 03/10/2018 257991 Clearing 24,750 .00 I 31 03/10/2018 257987 Clearing 33,000.00 I I I 32 03/10/2018 257984 Clearing I IIJ,000 .00 33 03/10/2018 257985 Clearing '10,236.00 i I 34 03/10/2018 257982 Clearing 142.940.(r() ' - • . I ___ ______ _-- , - , , r . .. ,.':!:) I I • National Bank of Pakistan 01/07/2018 INCOME TAX BRANCH 0085 Daily Transaction Report No. 1305-2 SINDH PUBLIC SECTOR MANAGEMENT REFORM P Date , Received S.No Chcq No. Type . Amount j t-~3~5-t-::0:-:::-3/7:"1-=0/-:::2-=07-:18:---+-=2-=57=-=9:-::8-=l---+-C-le_a_ri,,_ng-1----4-4_8_,2_4_7._oo....J. / · t--:3~6~-::0-=3~/l_0/~2~0~18:--+-2-57~9-8_6_ _ _4--T_ra_n_sfi_er-i_ _ _ _1_,7_3_4._oo~ 37 03/10/2018 25~92 Transfer 29,750.00 38 04/10/2018 257990 Clearing 24,750.00 • t---:::-:::--t-::-:-:-:-.=-::::~:--+~.,,..,,..,=----+----+-------l 39 04/10/2018 257989 Clearing 24,750.00 40 05/10/2018 257988 Clearing 33,000.00 · 41 05/10/2018 257983 Clearing 93,913 .00 - 42 05/10/2018 257993 Clearing 863,300.00 43 30/10/2018 257998 Clearing 448,247.00 44 30/10/2018 257999 Clearing 142,940.00 45 30/10/2018 237902 Clearing 40,236.00 46 30/10/2018 237901 Clearing 119,000.00 47 30/10/2018 257994 Clearing 24,810.00 48 31/10/2018 257996 Transfer 78,079.01 49 31/10/2018 258~00 Clearing 93,913.00 l ·1---5-0-+~3~1~/1-=0~/2-=0":"'.18::--t-::2~3~7~90~3;-----r.Tr-r=a,~1s~fc~r-t------:77'71 ,7 .o:ii"1o 3~4n 51 31/10/2018 257995 Clearing 691 ,141.00 " . L--5-2-l.-3-1"""11"""'0~12-=o":"'.18=--~-::2:-;:5-;::79;::-;9:;-;::7;----+Tr:r::::an::::sT.fe::-r-t---ll])1',5~6(77'o .oo1o 53 30/11/2018 237913 Clearing 119,000.00 54 30/11/2018 23 7916 Clearing S1,240.00 55 30/11/2018 237911 Clearing 142,940.00 6 30/11/2018 237914 Clearing 40,236.00 5 0/11/2018 237917 Clearing 908,708.00 57 3 Cl · 448,247.00 58 30/11/2018 237910 eanng Cl · 93,913 .00 59 03/12/2018 237912 eanng 60 03/12/2018 237906 Clearing 24,750.0~ Cl · 24,750.00 61 03/12/2018 23 7908 ear mg Clearl·ng 33,000.00 62 03/12/2018 2379 04 5 Clearing 33,000.00 63 03/12/2018 23790 T ~ 42,819.00 64 05/12/2018 23 7918 rans er Transfer 29,750.00 65 05/12/2018 237909 Transfer 7,734 .00 66 05/12/2018 237915 I · 21\,750.00 67 05/12/2018 237907 C earmg I · 33,000.00 68 17/12/2018 237919 C earmg • Scanned by CamScanner ~UBF . .. ' ·~ ! it;fi~~;1 Bank of Pakisra':"2- 11 l (; / I No . --·- - 1,0,,2018 1305 2 lNCOM.E TAX IlRANCH 00li5 Daily Trnnsnction Report SINDH PUBLIC SECTOR MANAGEMENT REFORM P Received S.No Dato Chcq No. Type Amoimt { I - 69 70 18/12/20 I 8 18/12/2018 237924 237920 Trnnsfcr Clearing 21),750.00 33,000.00 71 18/12/2018 237921 Clearing 24,750.00 • I I . 72 73 18/12/2018 18/12/201R 237922 237923 Clearing Clenring 24,750 .00 24,750 .00 74 03/01/2019 237928 Clearing 448,247.00 75 03/01/2019 237932 Clenring 40,236.00 - 76 03/01/2019 237931 Clenring 119,000.00 I 77 78 03/01/2019 04/01/2019 237929 237930 Clearing Clcnring 142,940.00 93,913 .00 79 07/01/2019 237934 Clenring 143,662.00 80 08/01/2019 237926 Trnnsfer 1,677,272.00 . 81 08/01/2019 237927 Transfer 1,166,349.00 82 08/01/2019 237933 Trnnsfcr 7,734.00 09/01/2019 237925 Clearing 11,735,742.00 83 237944 Transfer 3,808.00 84 15/01/2019 . 237943 Transfer 25,706.00 85 15/01/2019 237937 Transfer 117,118.00 86 15/01/2019 237941 Transfer 39,)73 .00 87 15/01/2019 237938 Transfer 17,351.00 . 88 15/01/2019 237940 Transfer 265,766.00 89 15/01/2019 Clearing 2,352,525 .00 90 16/01/2019 237939 l· 91 16/01/2019 237942 Clenring 227,549.00 1,036,711.00 . 92 16/01/2019 237936 Clearing Clearing 75,000.00 93 21/01/2019 237935 Clearing 50.000.00 94 22/01/2019 237945 Clearing 448,247 .0G 95 30/01/2019 237949 Clearing 142,940.00 96 31/01/2019 . 237950 237952 Clearing 119,000 .00 97 31/01/2019 'Clearing 93,913.00 98 31/01/2019 237951 Clearing 40,236 .00 99 31/01/2019 237953 Clearing 80,44 ,1.00 100 31/01/2019 237955 Clearing 1,102,173 .00 IOI 01/02/2019 237946 - Trnnsfl'r IR,4 46.00 102 06/02/2019 237948 . • . . ' Scanned bv CamScanner ,.. . ,, •/ .. National Bank of Pakistan • 0 I/07/211 I H INCOME TAX URANCII 0085 T>aily Transaction Report llQil SINDH PUBLIC SECTOR MANAGEMENT REFORM P Hcccivcd Date Chc11 No. Ty1>c A mount 30/IM/2019 237997 Transfor 8,331\.0() . 139 30/04/2019 30/04/2019 237989 237992 Clearing Clearing 1\55,1\!! 1.00 l\'18 ,21\7 .00 140 30/04/20 I I) 237996 Clearing 40,236.00 141 30/04/2019 237993 Clearing 142,9'10.00 142 30/04/2019 237995 Clearing 126,800.00 143 30/04/2019 237988 Clearing 115,099.00 144 30/04/2019 237991 Transfer 11,114 .00 145 30/04/2019 237990 Transfer 40,574 .00 146 03/05/2019 237994 Clearing 93,913.00 147 27/05/2019 248407 Transfer 397,686.00 148 27/05/2019 248408 Transfer 58 ,9l