audit report on the accounts of ministry of foreign affairs and pakistan missions abroad 1998-99

103 Pages·2017·16.07 MB·English

FN/R/98-99/1
Audit Report No.

AUDIT REPORT

ON
THE ACCOUNTS OF
MINISTRY OF FOREIGN AFFAIRS
& PAKISTAN MISSIONS ABROAD.

1998-99

MARCH, 2000

AUDITOR GENERAL OF PAKISTAN
I S L A M A B A D

AUDIT REPORT
ON
THE ACCOUNTS OF
MINISTRY OF FOREIGN AFFAIRS
AND
PAKISTAN MISSIONS ABROAD

1998-99

Copyright : © 2000

Auditor General of Pakistan, Islamabad

March, 2000

Audit conducted by
Directorate of Foreign Audit, Islamabad.

Published by:
Auditor General of Pakistan, Islamabad.
CONTENTS

Preface I

Summary III

Findings & Recommendations III-IV

Section-I: Comments on appropriation Accounts V-VI

Section-II: The Report 1-27

Chapter
1. Misappropriation 1
2. Overpayment 3
3. Negligence 10
4. Violation of Rules 12
5. Violation of Propriety 19
6. Recoverable 20
7. Others 27

Section-III: Other Ministries 29-36

Section-IV: Financial position of Audit Report
& MFDAC 38

Preface

The present audit report is the result of our examination of
accounts of Ministry of Foreign Affairs (HQ) and 24 Missions abroad for
the year 1993-98. The auditors audited these accounts during 1998-99.
The audit examination was carried out to ascertain that the expenditure
was incurred for the purpose, the funds were allocated and in accordance
with the General Financial Rules, Treasury Rules and other rules &
regulations laid down by the Ministries of finance and Foreign Affairs.

These reports were initially issued to the Missions soon after the
audit. Later on, the Director Foreign Audit issued these reports to the
Secretary, Ministry of Foreign Affairs in 1999. The present report
incorporates replies given by the Ministry of Foreign Affairs / Missions.

I am submitting this report in terms of my responsibilities as
Auditor General of Pakistan specified in Article-171 of the constitution of
the Islamic Republic of Pakistan.

SD/-
(MANZUR HUSSAIN)
Islamabad: 04.04.2000 Auditor General of Pakistan
EXECUTIVE SUMMARY

INTRODUCTION

Under the Rules of Business, Ministry of Foreign Affairs has been
assigned to formulate, implement and monitor the foreign policy and deal
with all matters concerning our foreign relations. Ministry of Foreign
Affairs has established 111 Missions abroad under Ministry’s control, to
conduct the business assigned. Missions abroad look-after Pakistan’s
interest in the assigned country. These Missions also coordinate with
Pakistan nationals living abroad. Ministry of Foreign Affairs is allocated
budget separately for its Mission, ministry’s Headquarter and delegation’s
visits including President and Prime Minister’s visit abroad and
contribution to International bodies.

SCOPE OF AUDIT

The audit examined the record of monthly cash accounts with
relevant vouchers and files. The audit also examined the accounts of
procurement of machinery and equipment, pay and allowances, visits
abroad in respect of President/Prime Minister, visit of foreign dignitaries,
training courses, summits and conferences. This examination was carried
out to confirm that the expenditure was incurred in accordance with the
General Financial and Treasury Rules and other relevant rules and
regulations laid down by the Ministry of Finance and the Ministry of
Foreign Affairs from time to time. Two months accounts were scrutinized
in detail while remaining were reviewed generally.

FINDINGS

As a result of audit, following observations were noted:-
 There was a significant saving in all the three grants
controlled by the Ministry, which was not surrendered.
 Misappropriation Rs. 2.363 million
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 Overpayments Rs. 12.059 million
 Negligence Rs. 70.412 million
 Violations of Rules Rs. 75.892 million
 Violation of propriety Rs. 15.132 million
 Recoverable Rs. 238.009 million
 Others Rs. 475.104 million

RECOMMENDATIONS

1. Budget utilization needs to be monitored and savings surrendered
in time.
2. Disciplinary action be taken on the reported cases of
misappropriation of Government funds and these amounts be
recovered.
3. Recoveries and overpayments pointed out in the report need to be
effected promptly and necessary action be taken against the
officials responsible for the irregularity.
4. Disciplinary action be taken on the reported cases of negligence /
violation of rules and the loss caused may be written off.
5. The long outstanding advances should be recovered / adjusted
immediately.
6. Ministry is required to improve its internal controls.

The PAC while discussing this report on 24.11.2006, 08.01.2007,
10.08.2011, 03.08.2012, 24.08.2012, 15-17.04.2014, 19.05.2014
ii
&14.09.2015 issued directions out of which thirty two were complied with
and action taken. Besides an amount of Rs. 1,206,987 was recovered. The
PAC directives are attached as Annexure A.

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