abbottabad audit 2013

adf

1. IRREGULAR PAYMENT OF RS. 117395/- ON ACCOUNT OF ORDERLY ALLOWANCE.According to the Finance Department Letter No.FD/SO (SR-II) /8-34/99 dated 17-09-2003 read with even No dated 04-05-2004 the officer in B-20, and B-21 working in civil secretariat are allowed w.e.f 09-02-2007 orderly allowance or residence orderly. Contrary to above scrutiny of pay bill for the years 2010-11 to 2012-13 it has been noticed that Chairmen B.I.S.E Abbottabad regularly drawn orderly allowance. Since the officers working outside secretariat, are not entitled to the said benefit, thus the payment amounting to Rs.117395/- to the chairmen stands irregular and needs to be recovered. S.NoNamePeriodAmountMonthsTotal

1Dr. Himayat Ullah1-7-2010 to 1-12-201123751842750

2Abdul Qayyum15-1-2012 to 31-1-2012300017 days1645

3Abdul Qayyum1-2-2012 to 31-8-20123000824000

4Iftekharul Mulk1-12-2012 to 30-6-20137000749000

Total :-117395

The matter is reported for necessary action under intimation to audit.2. EXCESS PAYMENT OF RS. 712500/- DUE TO IRREGULAR SANCTION OF HOUSEING REQUISITION.During scrutiny of relevant record it has been noticed that an amount of Rs.712500/- has been paid on account of House Requisition for Dr. Himayat Ullah Khan and Mr. Abdul Qayyum, Chairmen BISE Abbottabad with the approval of BOG as per detail below:

S.NoNamePeriodAmountMonthsTotal



3Abdul Qayyum1-2-2012 to 30-9-2012275008220000

Total :-712500

The facility of House Requisition is not admissible in the rules of Provincial Government, therefore the Board is not competent to accord sanction for such like facility. Due to irregular sanction/approval, the Board fund sustained a loss of Rs.712500/-The matter is reported for necessary action under intimation to the audit.3. LOSS OF RS. 278500/- DUE TO IRREGULAR PAYMENT OF COMPUTER ALLOWANCE.According to the Finance Department Letter No.FD(SR-II)8-4/2001/Vol-II dated 31/12/2001 computer allowance is admissible to computer operator only.

Contrary to above scrutiny of pay bill for the years 2010-11 to 2012-13 it has been noticed that computer allowance has been allowed to various employees other then computer operators which resulted a loss of Rs. 278500/- to board fund as per detail below:S.NoName DesignationBPSComputer AllowanceMonthsAmount

1Noor AlamAssistant145003216000

2M Tahir HassanAssistant145003015000

3M SalimAssistant145002010000

4M AshfaqSteno Typiest125003618000

5Sajid SaeedS/Clerk95002010000

6Naveed SultanS/Clerk95003618000

7S Irfan AfzalS/Clerk9500199500

8M Asif KhanS/Clerk95003618000

9ChanzebJ/Clerk75003417000

10Jawad Ahmad ZebJ/Clerk75003618000

11M AamirJ/Clerk75003618000

12Kamran Iqbal J/Clerk75003618000

13Adeel AhmadJ/Clerk7500189000

14Usman BaigJ/Clerk75002010000

15Moeed Ul MohsinJ/Clerk75002010000

16M ZubairAsstt S/keeper7500199500

18Saima ShadMachine Operator55003618000

19Saair AliSteno Typiest12500199500

20Khuram ArifJ/Clerk750031500

21PervaizJ/Clerk750073500

22Bakht-e-RajJ/Clerk75002110500

23Afsar KhanSteno Typiest1250084000

24Umer FarooqS/Clerk9500157500

Total:-278500

The matter is reported for early recovery under intimation to audit.

4. IRREGULAR PAYMENT OF RS.16,84,95,000/- WIHTOUT TECHNICAL SANCTION.According to para 178 of GFR Vol-I and paragraph 56 of CPW Code, no work should be commenced or liability increased until: -a) Administrative approval has been obtained on appropriate authority.b) A property detail designed estimate has technically sanctioned from appropriate technical authority.During the examination of payment vouchers of BISE Abbottabad, it has been observed that the scheme of Board employee residential colony is in progress without obtaining technical sanction from the competent authority.As such, the incurrence of the expenditure on such work without prior technical sanction of the competent authority is violation of the above quoted rules which is brought into the notice of higher authority for taking appropriate corrective measures to regularize the expenditures under intimation to audit.5. IRREGULAR PAYMENT OF INTEGRATED ALLOWANCE.According to the Finance Department Letter No.FD(PRC)1-1/2005 dated 13/7/2006 integrated allowance is admissible to N/Q, Qasid and Dastari while the other categories shall continue to receive the then existence allowances at the rate and under the condition prevalent perior to the introduction of revised pay scheme 2005, however the integrated allowance has been granted till the issuance of the above reference letter has been considered as waived off and no recovery will be effected from them on this account.Contrary to above scrutiny of pay bills it has been noticed that integrated allowance has been allowed to various employees other then N/Qs, Qasids and Daftaris. The matter is reported to higher authority for early recovery from those employees who are not entitled for integrated allowance under intimation to audit.6. NON-DEDUCTION OF INCOME TAX AMOUNTING TO RS.873627/-During the verification of monthly pay bills of the boards employees, it has been noticed that a sum of Rs.14560455/- was paid to Board employees on account of honorarium wef 1/7/2010 to 30/6/2013. but income tax @ 6% has not been deducted from the said amount. As a result Government exchequer sustained a loss of Rs,873627/- as per detail below.S/No.Cheque NoDateAmountI/Tax

178149487/9/201071758543055

2403515122/12/201073546044128

3403581025/3/201177736946642

4403613015/6/201180779948468

5940560420/9/2011132896379738

6940710420/12/2011135854681513

7634546320/3/2012141494284897

8634586121/6/2012143858286315

9913103513/9/2012145469487282

10913281521/12/2012144879686928

11913335822/3/2013152584391551

12913363420/6/2013155187693113

Total:-14560455873627

The matter is therefore reported for necessary action under intimation to audit.7. EXCESS PAYMENT OF RS. 4796/- .Under the S&GAD letter No.DSA(D/S & GAD)6.2/98 dated 30/5/1998 the residential telephone ceiling was fixed by the Provincial Govt. However the payment of 5% deduction on residential telephone bill was made mandatory vide para 3(a) of above referred letter. During the scrutiny of telephone bills record it was observed that the following amounts adding to Rs. 4796/- were paid in excess to the Chairmen BISE Abbottabad on account of non deduction of 5% subscription charges from residential telephone bills during the year 2010-2012 to 2012-2013. as per detailed below. Dr. Himayat Ullah

S#Cheque #DateBilling MonthTel NoAmount5% Deduction

1781100118/7/2010Jun-103901323,680184

2781212520/8/2010Jul-103901322120106

3781512220/9/2010Aug-103901322320116

4403461921/10/2010Sep-103901321,66083

5403490122/11/2010Oct-10390132154077

6403515421/12/2010Nov-10390132192096

7403548518/1/2011Dec-103901321,91095.5

8403572722/2/2011Jan-113901322510125.5

9403580319/3/2011Feb-113901322240112

10403590321/4/2011Mar-113901322930146.5

11403597919/5/2011Apr-113901323230161.5

12403613720/6/2011May-113901323330166.5

13403847418/7/2011Jun-113901322420121

14940362916/8/2011Jul-113901323050152.5

15940561120/9/2011Aug-113901322800140

16940667920/10/2011Sep-113901323010150.5

17940690719/11/2011Oct-113901323880194

18940711821/12/2011Nov-113901324210210.5

19940747821/1/2012Dec-113901323450172.5

Total:-52,2102611

Abdul Qayyum

1634534020/2/2012Jan-123901322380119

2634545217/3/2012Feb-123901322380119

3634558925/4/2012Mar-123901323050152.5

4634561715/5/2012Apr-123901322520126

5634584814/6/2012May-123901322630131.5

6634710712/7/2012Jun-123901322370118.5

7634960017/8/2012Jul-123901322920146

8913104418/9/2012Aug-123901323070153.5

9913209015/10/2012Sep-123901323000150

11913250019/11/2012Nov-123901323650182.5

Total:-279701399

Iftekhar Khan

1913313728/1/2013Dec-123017782350117.5

2913331526/2/2013Jan-133017783460173

3913337326/3/2013Feb-133017782490124.5

4913345826/4/2013Mar-133017782430121.5

5913357030/5/2013Apr-133017782350117.5

6913364724/6/2013May-133017782660133

Total:-15740787

Grant Total 95,9204796/-

Excess payment is reported for recovery under intimation to audit.8. EXCESS PAYMENT OF RS.32975/- TO CHAIRMEN. Under the existing rules of the Government ceiling on residential telephone was fixed for each category of officer. As such the Chairmen BISE Abbottabad was/is entitled for 700 Calls per month on residential telephone. The cost of 700 calls is work out below: -1.Cost of 700 calls. 700 x 2= Rs. 1400.00

2.Line Rent. = Rs. 174.00

3.Excise duty.21% = Rs. 331.00

Total:- = Rs. 1905.00

Deduct 5% contribution by subscriber = Rs. 95.00

Final entitlement = Rs. 1810.00 During post audit of residential telephone bills of Chairmen BISE Abbottabad for the year 2010-2011 to 2012-2013, it was observed that a sum of Rs.32975/- was paid in excess from his entitlement. The detail is given below: -

Dr. Himayat Ullah

S#Cheque #DateBilling MonthTel NoAmountCeilingExcecss payment

1781100118/7/2010Jun-103901323,68018101,870

2781212520/8/2010Jul-1039013221201810310

3781512220/9/2010Aug-1039013223201810510

6403515421/12/2010Nov-1039013219201810110

7403548518/1/2011Dec-103901321,9101810100

8403572722/2/2011Jan-1139013225101810700

9403580319/3/2011Feb-1139013222401810430

10403590321/4/2011Mar-11390132293018101,120

11403597919/5/2011Apr-11390132323018101,420

12403613720/6/2011May-11390132333018101,520

13403847418/7/2011Jun-1139013224201810610

14940362916/8/2011Jul-11390132305018101,240

15940561120/9/2011Aug-1139013228001810990

16940667920/10/2011Sep-11390132301018101,200

17940690719/11/2011Oct-11390132388018102,070

18940711821/12/2011Nov-11390132421018102,400

19940747821/1/2012Dec-11390132345018101,640

Total :-18,240

Abdul Qayyum

1634534020/2/2012Jan-1239013223801810570

2634545217/3/2012Feb-1239013223801810570

3634558925/4/2012Mar-12390132305018101,240

4634561715/5/2012Apr-1239013225201810710

5634584814/6/2012May-1239013226301810820

6634710712/7/2012Jun-1239013223701810560

7634960017/8/2012Jul-12390132292018101,110

8913104418/9/2012Aug-12390132307018101,260

9913209015/10/2012Sep-12390132300018101,190

10913250019/11/2012Nov-12390132365018101,840

Total:-9,870

Iftekhar Khan

1913313728/1/2013Dec-1230177823501810540

2913331526/2/2013Jan-13301778346018111,649

3913337326/3/2013Feb-1330177824901812678

4913345826/4/2013Mar-1330177824301813617

5913357030/5/2013Apr-1330177823501814536

6913364724/6/2013May-1330177826601815845

Total:-4,865

Grant Total :-32,975

Excess payment is reported for recovery under intimation to audit.9. NON-VERIFICATION/RECONCILIATION OF ADMISSION DEPOSIT SLIPS & OTHER BOARD RECEIPT WITH BANK DURING 2010-2011 TO 2012-2013.The BISE, Abbottabad conducted various examinations i.e SSC (A), SSC (S), HSSC (A), and HSSC (S) during 2010-11 to 2012-13.Principal of the College & Schools and Private candidates submitted their admission forms alongwith admission fee supported by bank deposit slips.

The examination fee deposited by the School & College as well as by the private candidates were required to have been verified / reconciled with the bank & books of the Boards to ensure that the revenue of the Boards is not leaked out. However, no pooper verification / reconciliation of the accounts were carried out by the Boards staff. Thus, the entire amount collected on account of examination fee could not be treated as authenticated.

It is therefore requested that proper verification / reconciliation may be made with the bank & books of the Boards to ensure the authentication of the receipt under intimation to audit.

10. NON-ADJUSTMENT OF EXAMINATION CENTRE ADVANCES AMOUNTING TO RS.248500/-.During the scrutiny of examination centre advances register it was noticed that the following amounts were paid as examination centre advance to various superintendent of examination centre for contingent expenditure. Adjustment of these Advances amounting to Rs.248500/- was still awaited despite lapse of considerable time.SSC(A)2011

S.NoReg S/No.CentreAdvance

110GGHS Birot Atd5500

219GGHS Jhangi Atd5500

353GGHSS Ghazi Haripur6000

455GGHS Ghazi Hamlet5500

570GGHS Nordi5500

6124GHS Bheran Gali Atd5500

7253GHSS Dhodial Mansehra6000

Total :-39500

HSSC(A)2011

1122G Degree College Balakot6500

Total :-6500

SSC(S)2011

119Inter Boys PS & C Havelian5000

Total :-5000

SSC(A)2012

126GGHS Lora A Hall6000

270Sir Syed Model S & C Haripur5500

3149G H S Hadora Bandi Atd5500

4242GHS KTS SEC 2 Haripur5000

5340GHS Jisal Kohistan6000

Total :-28000

HSSC(A)2012

179GPGC No.1 A-Hall Atd9000

2164GHS Boys Batagram9000

Total :-18000

HSSC(A)2012

15GGCMS No. 1 Haripur1500

Total :-1500

SSC(A)2013

171GGHSS Khanpur Haripur A-Hall10000

29710000

3120GGHSS Shergarh Mansehra10000

4156IPS & College8000

5189GHS Phalkot Atd10000

6231Hazara School & College Ghazi10000

7270Telecom Boys P & C Haripur10000

8321GHS Sagar Mansehra10000

9354GHS Takri :Bandigo Battagram10000

Total :-88000

HSSC(A)2013

125Peace Group of Girls colleg Atd10000

210510000

310710000

4161GHS No 3 Mansehra10000

5172GHS SBM B H11000

6174GHS Karag Allai11000

Total :-62000

Grant Total :-248500

The matter is brought into the notice of Board Authority for early adjustment or recovery under intimation to audit.

11. LOSS OF RS.193745/- DUE TO IRREGULAR AUCTION OF WASTE PAPER.During secrutiny of auction record for the year 2012-2013 it has been noticed that waste paper and envelops were sold to Mr Iftekhar traders Peshawar through open auction. The following irregularities werer noticed.

1. According to advertisement the secessful bider was required to deposit 15% advance to board fund. Which was not deposited.

2. Professional tax amounting to Rs.3000/- was not deducted from the bills.

3. GST at the rate of 8.5% amounting to Rs.121358/- was not deducted.4. Income tax at the rate of 5% amounting to Rs.71387/- was not deducted.

Due to non deduction of the aforementioned taxes Government exchequer sustained loss of Rs.193745/- (3000 +121358 +71387).

The matter is therefore reported for necessary action under intimation to audit.

12. LOSS OF RS.274950/- DUE TO IRREGULAR AUCTION OF WASTE PAPER.

During scrutiny of auction record for the year 2011-2012 it has been noticed that waste paper and envelops were sold to M/S Sardar Mehboob Abbottabad and M/S Haji Mastan Gul Abbottabad respectively through open auction. The following irregularities were noticed.

1. According to advertisement the successful bidders were required to deposit 15% advance to board fund which was not deposited.


3. GST at the rate of 16% amounting to Rs.204860/-(11045+193816) was not deducted.

4. Income tax at the rate of 5% amounting to Rs.64019/- (3452+60567) was not deducted.

5. Computerized weight scale receipt for 11190 kg amounting to Rs.386055/- was not found in the record due to which accuracy of weight could not be ensured.Due to non deduction of the aforementioned taxes Government exchequer sustained loss of Rs.274950/- (6000 +204860+64019).

The matter is therefore reported for necessary action under intimation to audit.13. LOSS OF RS.168925/- DUE TO IRREGULAR AUCTION OF WASTE PAPER.

During scrutiny of auction record for the year 2010-2011 it has been noticed that waste paper and envelops were sold to M/S Afsar Khan Abbottabad through open auction. The following irregularities were noticed.

1. According to advertisement the successful bidders were required to deposit 15% advance to board fund which was not deposited.


3. GST at the rate of 17% amounting to Rs.130533/- was not deducted.

4. Income tax at the rate of 5% amounting to Rs.38392/- was not deducted.

5. There was alteration in the rate of height bidder M/S afsar Khan which makes the process of auction suspicious.6. Signatures of auction committee were not found on computerized weight receipts.

Due to non deduction of the aforementioned taxes Government exchequer Sustained loss of Rs.168925/- (3000 +130533+38392).

The matter is therefore reported for necessary action under intimation to audit.14. LOSS OF RS. 91590/- DUE TO IRREGULAR AUCTION OF TREE, FURNITURE AND MISCELLANEOUS ITEMS.

During scrutiny of auction record for the year 2011-2012 it has been noticed that Furniture, Trees and Miscellaneous items were auctioned through open tender to M/s Muhammad Ameer Khan. The following irregularities were noticed.

1. Newspaper advertisement was not found.2. Professional tax amounting to Rs.3600/- was not deducted from the bills.

3. GST at the rate of 16% amounting to Rs.67040/-/- was not deducted.

4. Income tax at the rate of 5% amounting to Rs.20950/- was not deducted.

Due to non deduction of the aforementioned taxes Government exchequer

sustained loss of Rs.91590/- (3600 +67040+20950).

The matter is therefore reported for necessary action under intimation to audit.

15. LESS DEPOSIT OF RS.9600/-

During the checking of sale of gazette record it has been observed that sum of Rs.9600/- was less deposited in board fund as per detail given below: -S#Name of ExamAnnual/Supl:Gazettes sold Receipt availabledifferenceRate per GazetteLess

1.MatricSSC(A)2011527519812009600

Total:9600

The matter is therefore reported for recovery under intimation to audit.

16. LOSS OF RS. 1086203/- DUE TO EXCESS PRINTING OF GAZETTES.During the checking of sale of Gazette SSC(A) and HSSC(A) record for the years 2010-2013 it was observed that 714 Nos gazettes were printed in excess which resulted a loss of Rs. 1086203/- to Board fund as per detail below:S.NoYearExamGazette printedSold & complimentaryBalanceRate per GazetteTotal

12011HSSC(A)7005511491200178800

22011SSC(A)240022971031201123703

32012HSSC(A)7005551451300188500

42012SSC(A)2500242476120091200

52013HSSC(A)150010804201200504000

Total:-1086203/-

The matter is reported for necessary action under intimation to audit.17. IRREGULAR EXPENDITURE AMOUNTING TO RS.486040/-.During scrutiny of relevant record it has been noticed that a heavy duty HP printer amounting to Rs.486040/- was purchased from Compsi Pvt Ltd Lahore. The purchase stands irregular due to the following reasons.

a. The purchase was made through single quotation.

b. Income Tax was deducted Rs.14665/- instead of Rs.17011/- which resulted a loss of Rs.2346/- to Government exchequer.c. Professional Tax amounting to Rs.3600/- was not deducted.

d. Stamp duty amounting to Rs.4860/- was not deducted.

The matter is reported for necessary action under intimation to audit.

18. IRREGULAR AND UN-JUSTIFIED PAYMENT OF RS.508745/-.A sum of Rs.508745/- was paid M J K Associates D.I.Khan vide Cheque No.6346160 dated 6/2012 on account of purchase of 6 Nos computers. The following irregularities were noticed.

1. Income Tax deducted Rs. 17304/- instead of R.18689. which resulted a loss of Rs.1385/- to government exchequer.2. Stamp duty @ 1% amounting to Rs.5340/- has not deducted.

3. 10% security not deducted.

4. Guarantee/Warranty certificate not found in file.

The matter is brought to the notice of higher authority for appropriate action under intimation to audit.

19. PAYMENT OF RS.76920/- WITHOUT PRE AUDIT.

During post audit of expenditure for the year 2012-13 it has been noticed that an amount of Rs.76920/- was paid to various firms/persons without pre audit. The detail is given below.

S/No.Cheque NoDateParticularsAmount

191324021/11/2012Purchase of computer25040

291324031/11/2012Purchase of computer24700

391324041/11/2012Legal council fee11280

491324051/11/2012Legal council fee4700

591324061/11/2012Remuneration meal charges11200

Total:-76920

The matter is reported for remedial action under intimation to audit.

S/No.ChequeDateName of firmPurchasesAmount I/Tax DedReq I/taxLess

1403558631/1/2011Shaukat Noor Printer LhrStationary58726417699205542855

24035690 & 403572914-2-2011M Asif contractor D I KhanStationary133920043200468723672

30

4403570112/2/2011National Traders AtdStationary56512817539197792241

5403570112/2/2011National Traders AtdChairs85200025487298204333

6403575026/2/2011MJK Associates D I KhanTonners2779089697376

7403575226/2/2011M Asif contractor D I KhanStationary12588640614406345

8403591929/4/2011National Traders AtdPolythene sack6420019122247335

94035918.4/2011M Asif contractor D I KhanSealing Wax22609572937913620

106345251.1/2012Shaukat Noor Printer LhrStationary62002218732217012969

116345254.1/2012Asvira Business AtdStationary3335021071711673956

1263452531/2/2012Younus Contrs MansehraStationary8460925532961408

1363452521/2/2012Al Shahbaz Traders AtdStationary244500737785581181

1463454163/3/2012Press Co Interprises RwdiStationary312869441095151

1563454153/3/2012Khyber traders PeshStationary146125047355511443789

166345653.5/2012Asvira Business AtdSealing Wax17856053886250862



1991334928/5/2013Ishtiaq Prints Service Atdcomputers18600056136510897

2091333913/4/2013National Traders Atdstationary2598680784089095412546

216346163.6/2012National Traders AtdSports item8857429523100148

226346162.6/2012Saadi sports AtdSports item22007073367702367

23913331426/2/2013Saadi sports AtdSports item4001901334014007667

249133374.3/2013Internation Business AtdSports item28249294169887471

25403877426/7/2011M/S Manager Gestetner Photostate parts7271721942545351

2694061041/10/2011Abdul Salam Haripur10 HP moter3419810321197165

27940711620/12/2011Sarhad Autos Badi Atditems of vehicle1320039846264

2894073215/1/2012Smco Furnishors Atdcomputer table680020523833

299407372.1/12O & A business Islamabadcomputer items690020824233

30634528510/2/2012Arco Electronic AtdElectronics items4450013431558215

31634531618/2/2012Zara works AtdVarious items927228032545

32634533918/2/2012Chughtai Silver LhrMadals3700211161295179

33634534220/2/2012Various suppliersVarious items730022025635

34634538623/2/2012M.H BusinessRditouners28000845980135

35634539123/2/2012Gestetner PeshTonners9310528093259449

36634543713/3/2012Ittefaq shopping centre Atd5328016081865257

37634544413/3/2012Basit Hadid Industries AtdSteel gate290008751015140

38634545419/3/2012Zero One Tech Atd3 Nos LCDs4575013801601221

3963454973/4/2012O & A business Islamabadcomputer items3340810081169161

40634554314/4/2012Abbottabad printers AtdBoxes26000784910126

41634558414/4/2012Abbottabad printers AtdMemo forms24500739858118

42634560127/4/2012Pak Electronics AtdUPS ^ Batery322009721127155

4363456067/5/2012city number Plates AtdSign Board4300012971505208

44634562717/5/2012Hazara Aluminium AtdVarious items23547710824114

45634565125/5/2012Kashmir Cloths AtdSuits and Chappals1440043450470

46634565725/5/2012Abbottabad printers AtdChapals1308039545863

4763456878/6/2012Arco Electronic AtdLCDs for hostel8314525092910401

4863456998/6/2012Vejlani TradersIron safe300009051050145

49634587222/6/2012Sohail Sports AtdShield1000030235048

5063461583/7/2012Muhd Ahmad & Son AtdVehicle tyres7988024102796386

5163461719/7/2012Usmania Resturent AtdOpen cermony 7800023532730377

5263461719/7/2012Mir A Bakers AtdOpen cermony 4194012651468202

53913272410/12/2012Faisal Traders AtdCanopy for vehicle4400013281540212

5491327145/12/2012Adam Jee Ali AtdOfficers Chair2050061971899

55634954015/8/2012Al Habib Business RwdiVarious items4016411521406254

56634957516/8/2012Hanzala Office Furniture AtdChairs23220701813112

57913210016/10/2012S M Co Furnishors Atdcomputer table1460044151170

58913222519/10/2012Zero One Tech AtdUPS ^ Batery1428043150069

59913236324/10/2012Unique Traders Atdcomputer items1150034740356

6091354021/11/2012Zero One Tech Atdcomputer items25040756876121



6391332016/2/2012Abbottabad printers AtdRubber stamps1650049857880

64913327320/2/2013Mohsin Elec: Store AtdMotor Parts1840055564489

65913331226/2/2013Shaukat Noor Printers LhrSatationery5100015391785246

6691333274/3/2013Unique Traders AtdStationery 295008901033142


68913335420/3/2013Pakistan Furniture House AtdChairs3360010141176162

69913335515/3/2013Shirazi Trading Co. IsdInk2027761271098

70913335620/3/2013Arco Electronic AtdVarious items5520016661932266

71913337728/3/2013Professional Aluminium AtdVarious items22240671778107

7291333811/4/2013Abbottabad printers AtdStationery 25625773897124

7391333821/4/2013Five Star welding works AtdIron BOX8100024442835391


75913346229/4/2013Zero One Tech AtdEquipments4300012971505208

76913356330/5/2013M Pervez & sons HavelianRediator289508731013140


7891335875/6/2013Arco Electronic AtdTv and Trolly21000634735101

Total:-61871

20. LOSS OF RS.23261/- DUE TO NON ACCEPTANCE OF LOWEST RATE.During scrutiny of relevant record it has been observed that following items were purchased from various firms. Due to non acceptance of lowest rates board fund sustained a loss of Rs.23261/- as per detail below:Table-A

S/NoCheque No.DateItemsNational traders rateM/S H.M rateDiffQunatityExcess

191333913/4/2013Paper A4 imported474464.719.2950465

291333913/4/2013Paper A4 imported474464.719.29100929

391333913/4/2013Paper A4 Local315284.6230.41504557

Total:-5951

Table-B

Cheque No.DateItemAsvira Atd rateMunir Younus rateDifferenceQunatityExcess

6345653.5/2012Sealing Wax2482252372016560

Total:-16560

Table-C

Ch: NoDateName of firmItemRate offeredRate in billDiffQunatityLoss

6346162.6/2012Saadi sports AtdAward2592691075750

Total:-750

Grand Total of table A+B+C23261

The matter is therefore reported for necessary action under intimation to audit.21. LOSS OF RS. 61871/- DUE TO LESS DEDUCTION OF INCOME TAX.During post audit of expenditure of BISE Abbottabad for the year 2010-11 to 2012-13 it has been observed that Income Tax was less deducted from various firms/suppliers which resulted a loss of Rs.61871/- to Government exchequer as per detail below:

The matter is reported for corrective measures under intimation to audit.

22. LOSS OF RS. 173105/- DUE TO NON DEDUCTION OF STAMP DUTY.During post audit of expenditure of BISE Abbottabad for the year 2010-11 to 2012-13 it has been observed that Stamp Duty was not deducted from various firms/suppliers which resulted a loss of Rs.173105/- to Government exchequer as per detail below:

S.NoCheque NoDateName of supplyPurchaseAmountS/Duty

1403558631/1/2011Shaukat Noor Printer LhrStationary5872645873

24035690 & 72914-2-2011M Asif contractor D I KhanStationary133920013392


4403570112/2/2011National Traders AtdChairs8520008520

5403570221/2/2011O & A BusinessRZ Ink1941881942

6403575026/2/2011MJK Associates D I KhanTonners27790278

7403575226/2/2011M Asif contractor D I KhanStationary1258861259

8403591929/4/2011National Traders AtdPolythene sack64200642

94035918.4/2011M Asif contractor D I KhanSealing Wax2260952261

104035948.5/2011Zar Panra Printers PeshEnvelop4934504935

11403605031/5/2011M Luqman Atd Exam sheet40250403

1278150903/9/2010Haris Elec: Store ATD Electric Items480048

13781509216/9/2010Zero One Technology atdComputer items880088

1440345058/10/2010Khurram Traders stationary13534135

1540345813/10/2010National paints Atd paints items25335253

16403548218/1/2011Hussain & Company Atdshort gun21825218

17403565112/2/2011HBS Pvt limited KarachiP/ state Parts72417724

184035883.4/2011O& Business IslamabadStationery items80000800

19403605031/5/2011M Luqman AtdHard Board Shield40250403

20403613113/6/2011Pak Electronics AtdUPS70000700

21403591428/4/2010M/S Gestetner pvt ltdP/state items1512951513

2240360622/6/2011M/S Look and Like Atd Mobile17900179

23403614927/6/2011Classic Flowers Atd Bouquets12600126

24403848021/7/2011Saadi sportssports items29700297

256345251.1/2012Shaukat Noor Printer LhrStationary6200226200

266345254.1/2012Asvira Business AtdStationary3335023335

2763452531/2/2012Younus Contrs MansehraStationary84609846


2963454163/3/2012Press Co Interprises RwdiStationary31286313

3063454153/3/2012Khyber traders PeshStationary146125014613

316345653.5/2012Asvira Business AtdSealing Wax1785601786



3591334928/5/2013Ishtiaq Prints Service Atdcomputers1860001860

36913305316/1/2013O & A BusinessRZ Ink6300006300

3791333913/4/2013National Traders Atdstationary259868025987

386346163.6/2012National Traders AtdSports item88574886

396346162.6/2012Saadi sports AtdSports item2200702201


419133374.3/2013Internation Business AtdSports item2824922825

42403589819/4/2011Saad and Sikandar AtdSports item10176102

43403564710/2/2011Sathi BrothersSports item1344451344


4594073215/1/2012Smco Furnishors AtdComputer table680068

469407372.1/12O & A business IslamabadComputer items690069

47634528510/2/2012Arco Electronic AtdElectronics items44500445

48634531618/2/2012Zara works AtdVarious items927293

49634533918/2/2012Chughtai Silver LhrMadals37002370

50634534220/2/2012Various suppliersVarious items730073

51634538623/2/2012M.H BusinessRdiTouners28000280

52634539123/2/2012Gestetner PeshTonners93105931

53634543713/3/2012Ittefaq shopping centre Atd53280533

54634544413/3/2012Basit Hadid Industries AtdSteel gate29000290

55634545419/3/2012Zero One Tech Atd3 Nos LCDs45750458

5663454973/4/2012O & A business IslamabadComputer items33408334

57634554314/4/2012Abbottabad printers AtdBoxes26000260

58634558414/4/2012Abbottabad printers AtdMemo forms24500245

59634560127/4/2012Pak Electronics AtdUPS ^ Batery32200322

6063456067/5/2012city number Plates AtdSign Board43000430

61634562717/5/2012Hazara Aluminium AtdVarious items23547235

62634565125/5/2012Kashmir Cloths AtdSuits and Chappals14400144

63634565725/5/2012Abbottabad printers AtdChapals13080131

6463456878/6/2012Arco Electronic AtdLCDs for hostel83145831

6563456998/6/2012Vejlani TradersIron safe30000300

66634587222/6/2012Sohail Sports AtdShield10000100

6763461583/7/2012Muhd Ahmad & Son AtdVehicle tyres79880799

6863461719/7/2012Usmania Resturent AtdOpen ceremony of BISE colony78000780

6963461719/7/2012Mir A Bakers AtdOpen ceremony of BISE colony41940419

70913272410/12/2012Faisal Traders AtdCanopy for vehicle44000440

7191327145/12/2012Adam Jee Ali AtdOfficers Chair20500205

72634954015/8/2012Al Habib Business RwdiVarious items40164402

73634957516/8/2012Hanzala Office Furniture AtdChairs23220232

74913210016/10/2012S M Co Furnishors AtdComputer table14600146

75913222519/10/2012Zero One Tech AtdUPS ^ Battery14280143

76913236324/10/2012Unique Traders AtdComputer items11500115

7791354021/11/2012Zero One Tech AtdComputer items25040250



8091332016/2/2012Abbottabad printers AtdRubber stamps16500165

81913327320/2/2013Mohsin Elec: Store AtdMotor Parts18400184

82913331226/2/2013Shaukat Noor Printers LhrSatationery51000510

8391333274/3/2013Unique Traders AtdStationery 29500295


85913335420/3/2013Pakistan Furniture House AtdChairs33600336

86913335515/3/2013Shirazi Trading Co. IsdInk20277203

87913335620/3/2013Arco Electronic AtdVarious items55200552

88913337728/3/2013Professional Aluminium AtdVarious items22240222


9091333821/4/2013Five Star welding works AtdIron BOX81000810


92913346229/4/2013Zero One Tech AtdEquipments43000430

93913356330/5/2013M Pervez & sons HavelianRediator28950290


9591335875/6/2013Arco Electronic AtdTv and Trolly21000210

Total:-173105/-

The matter is reported for corrective measures under intimation to audit.

23. IRREGULAR PAYMENT OF RS.366941/-. During the post audit of payment vouchers, it has been observed that a sum of Rs.366941/- vide Cheque No.6345652 dated 25/5//12 paid to sold distributor Innovative Business Solution Peshawar on account of purchase of Gestetner Printer SP 8200 DN. On scrutiny of the file the following observations noted:-1. Security @ 10% could not deducted.2. 1% stamp duty amounting to Rs.3851/- has also not deducted.3. Guarantee/Warranty certificate not found.

4. Income Tax less deducted amounting to Rs.998/-

5. Market rate evaluation certificate not found.

6. Agreement between firm and board authority was also not available.The matter is reported for necessary action under intimation to audit.

24. UNJUSTIFIED EXPENDITURE OF RS.44733/-.During scrutiny of expenditure record for the year 2012-13 it has been noticed that an amount of Rs.44733/- vide cheque No. 6347846 dated 26/7/2012 was spent on ceremony of top position holder of Government College Abbottabad.The expenditure is unjustified due to the reason that it does not relate to the Board and hence is not a fit charge.The matter is therefore reported for corrective action under intimation to audit.

25. IRREGULAR EXPENDITURE OF RS.68000/-.During checking record of advances for the year 2011-12 it has been notice that an amount of Rs.50000/- vide cheque No.6345892 dated 27/6/2012 was drawn as advance in connection with entertainment for Stoori the Pakhtunkhwa Progamme. The advance was adjusted with the payment Rs.18000/- vide cheque No. 6347828 dated with the total expenditure of Rs.68000/-. The following irregularities were noticed.

1. Quotations were not collected.

2. Income not deducted at prescribed rate.

3. Stamp duty not deducted.

4. Rs.12080/- was paid to Shalimar Fish but printed receipt was not available

The amount was spent on entertainment including purchases from Mir Bakers, Shalimar fish and Usmania Restaurant Abbottabad but neither nos of participants nor taxes deducted on prescribed rates.The matter is reported for remedial action under intimation to audit.

26. NON RECOVERY OF RS.80000/-.During scrutiny of relevant record it has been noticed that National Summer Camp for talented students were organized by BISE Abbottabad wef 24/8/2012 to 29/8/2012. As per practice all Boards were required to contribute specific amount for the aforementioned purpose. But only ten boards contributed their shares and in the result Rs.80000/- remained outstanding and the said amount was paid by BISE Abbottabad vide cheque No. 6349569 dated 15/8/2012.The matter is therefore reported for immediate recovery of outstanding amount of Rs.80000/- from the concerned Boards under intimation to audit.

27. NON RECOVERY OF RS.24932/- FROM GOVERNMENT OF PUNJAB.During post audit of expenditure record for the year 2011-12 it has been observed that Rs.24932/- was paid to Syed Atif Shah Assistant Academic section vide cheque No.6345667 dated 30/5/2012 on account of expenses incurred for Lap Top distribution ceremony organized by Government of Punjab. As per record of BISE Abbottabad the same amount was required to be recovered from Government of Punjab but the recovery is still awaited.The matter is therefore reported for early recovery of the said amount under intimation to audit.28. NON DEDUCTION OF INCOME TAX AMOUNTING TO RS.17280/-. During scrutiny of relevant record it has been observed that an amount of Rs.288000/- was paid as remuneration to Account/Audit Officer for rendering of their services in the project of construction of board colony but Income Tax @ 6% amounting to Rs.17280/-was not deducted resulting loss to Government exchequer . S/NoCh: NoDateTo whom paidRemuneration periodAmountI-Tax

1988924117/7/2013Audit officer1/1/2012 to 30/6/20131440008640

2444698610/1/2012Iftikhar Ahmad AO1/1/2012 to 31/8/2012640003840





Total:-28800017280

The matter is reported to higher authority for early recovery under intimation to audit29. LESS RECOVERY OF PROFESSIONAL TAX AMOUNTING TO RS.13000/-.During scrutiny of relevant record it has been noticed that the consultancy for construction of residential colony for Bard employees was assigned to M/S Shaz consultant for Rs.4380870/-As per Provincial Finance act the Professional Tax @ Rs.18000/- was required to be deducted from the bill of consultant.Contrary to above only Rs.5000/- was deducted leaving Rs.13000/- outstanding against the consultant.The matter is therefore reported for early recovery of said amount under intimation to audit.

30. NON DEDUCTION OF STAMP DUTY AMOUNTING TO RS.6250/-. As per article 22 (A) of Finance Act 2007, where the estimated cost of a Project is between Rs.1.00 Million to Rs.5.00 Million, stamp duty amounting to Rs.6,250/- should be deducted from the contractor bill.During the examination of payment vouchers of BISE Abbottabad it revealed that the consultancy work for Construction of Residential Colony for the Employees of BISE Abbottabad was awarded to M/S Shaz Consultant at a total cost of Rs.4380870/- but stamp duty amounting to Rs.6250/- was not deducted from the consultant bills.The matter is reported to the Board authorities for early recovery of stamp duty and deposited of it into Govt: Treasury under head BO-2713 (P) under intimation to audit.31. LOSS OF RS.97384/- DUE TO LATE DEPOSIT/CREDIT OF CALL DEPOSIT.During examination of relevant record it has been noticed that M/S Badi-uz-Zaman, contractor for Construction of Residential Colony for Board Employees has submitted call deposit amounting to Rs.2701000/- on 14/4/2012. But the call deposit credited to Board account No.01-162-0016-1 ABL Board branch on 19/10/2012. i.e. after laps of almost 6 months. Due to late credit of call deposit Board` s fund deprived from a bank profit amounting to Rs.97384/-(Approximately) .

The matter is therefore reported for remedial action under intimation to audit.

32. IRREGULAR PAYMENT OF RS.316200/-.During post audit of BISE Abbottabad for the year 2012-13 it has been observed that an amount of Rs.316200/- vide cheque No.4446989 dated 5/12/2012 was paid to EXEN Pesco Abbottabad on account of shifting of electricity lines form the Board premises for construction of Residential Colony. The payment stands irregular due to the reason that shifting of electricity lines is the responsibilities of concerned department.

The matter is therefore reported for corrective action under intimation to audit.

33. IMPROPER MAINTENANCE OF MEASUREMENT BOOK.During examination of measurement book regarding construction of residential colony for board employees it has been observed that measurement book has not been properly maintained. The following irregularities have been noticed.a.Detail measurement was not recorded in measurement book as required according CPW code and B&R code.b.Measurement book neither properly issued nor certified by any authority.c.Date of measurement was not recorded.The matter is therefore brought in notice of higher authority for remedial action under intimation to audit.

34. NON MAINTENANCE OF SEPARATE CASH BOOK.According CTR rule No. it is required to maintained a separate cash book for the transactions of Project

Contrary to above no separate cash book has been maintained for the Project of construction of residential colony for board employees amounting to 168.495 Million. Due to which actual position of income and expenditure of the project could not be verified. The matter is therefore reported for corrective action under intimation to audit.

35. NON IMPOSITION OF PENALTY AMOUTING TO RS.16,849,500/-

During examination of board residential colony construction record it has been observed that the completion date of project was 30/11/2013. In case of delay a penalty upto 10% was required to be imposed on the estimated cost of the project i.e. Rs.1,68,495,000/-

Contrary to above no penalty has been imposed on the contractor amounting to Rs.16,849,500/- whereas the project is not completed yet.

The matter is therefore brought to the notice of higher authority for recovery of penalty under intimation to audit.

36. ILLEGAL USE OF ELECTRICITY BY THE CONTRACTOR.Para-79.3 of the tender form regarding construction of residential colony for board employees states that the contractor shall make his own arrangement for temporary connection and further distribution of electric power supply

During scrutiny of relevant record it has been observed that electricity has been provided to the contractor by the board free of cost which is violation of not only the above mentioned para but also a loss to board fund.

The matter is therefore brought to notice of higher authority for remedial action under intimation to audit. 37. IRREGULAR PAYMENT OF RS.190380/-.During scrutiny of relevant record it has been noticed that services of Mr Muhammad Kamran Taj Sub Engineer BISE Mardan were hired for Construction of residential colony for BISE Abbottabad employees. Neither approval of BOG obtained nor the term and conditions were settled by the authorities. Due to which amount paid on account of Remuneration and TA/DA to the official concerned amounting to Rs.190380/-, as per detail below, stands irregular.S.No.Cheque No.DatePurposesAmount Remarks

1635600228/4/2012TA/DA5930Board fund

2635600228/4/2012TA/DA7130Board fund

363503157/9/2012TA/DA4390Board fund

463503157/9/2012TA/DA5190Board fund

563503157/9/2012TA/DA3060Board fund

663503157/9/2012Rem:40000Board fund

7444699315/1/2013TA/DA+Rem38280Project fund



Total:-190380

The matter is therefore reported for necessary action under intimation to audit.38. NON APPPOINTMENT OF SUB ENGINEER BPS-11.In light of item No. 24 of 25th BOG meeting in 2009 one post of sub engineer in BPS-11 was created to look after the project of residential colony for board employees.

In disregard the post is still vacant while the project is about to complete.

The matter is brought to higher authority for corrective action under intimation to audit.

39. IRREGULAR AWARD OF CONSULTANCY AMOUNTING TO RS.4380870/-.During scrutiny of relevant record it has been observed that consultancy for the construction of residential colony for board employees was awarded to Shaz consultant at an amount of Rs.4380870/-. The award of consultancy stands irregular due to the following reasons.1. A project development committee was required to be constituted in light Government of Khyber Pakhtunkhwa E & SE department Notification No. SO(B/T)E&SE/6-4/2009/BISE.Abbottabad dated 26/8/2010 consisting upon five members including a nominee of Chief Minister. But the committee was constituted without nominee of Chief Minister.

2. In light of para-6 of the pre qualification of the consultant was required to be registered with Pakistan Engineering Council whereas the consultancy of project was awarded to Shaz consultants which is not registered with Pakistan Engineering Council.3. News paper advertisement copy was not found on record.

The matter is therefore brought to the notice of higher authorities for necessary action under intimation to audit.40. SUSPECIOUS PAYMENT OF RS.25000/-.During scrutiny of relevant record for the year 2011-12 it has been noticed that an amount of Rs.25000/- vide cheque No. 6345899 dated 27/6/2012 was paid to store superintendent as advance for petty work. Neither any entry recorded in advance register nor any adjustment vouchers produced to audit. It is suspected that the said amount might have been misappropriated by the dealing hands.The matter is therefore reported for corrective action under intimation to audit.

41. IRREGULAR EXPENDITURE OF RS.18000/-.During examination of relevant record for the year 2011-12 it has been noticed that an amount of Rs:50,310/- vide cheque no:9406104, dated:01-10-2011 was spend for the purchase of 10HP samber seal water machine from Abdul Salam Motor works, Haripur. It was astonishing to note that an amount Rs: 18000/- vide cheque no: 9406632, dated: 19-10-2011 was again spend for rewinding and repairing of the same machine i.e after 19 days of purchasing. Audit is of the view that every heavy machine has some warranty / guarantee then why expenditure was made on repairing. The matter is therefore reported for corrective action under intimation to audit.

42. IRREGULAR PAYMENT OF RS: 63000/-

During scrutiny of relevant record for the year 2011-12 it has been notice that an amount Rs:78528/- vide cheque no:9407477, dated:21-01-2012 was paid to professor Abdul Qayyum on account of transfer grant. It is worth to mention that the officer concerned was paid transfer grant by BISE Mardan one month before when he was appointed as Chairman BISE Mardan. In this connection the officer concerned is not entitled for one basic pay which is clamed by him from BISE Abbottabad.The matter is therefore reported for early recovery of 63000/- (i.e. one basic pay calmed in the transfer grant) from the officer concerned under intimation to audit.43. WRONG REFUND AMOUNTING TO RS.16975/-.According to Board provision Chapter IX Rule III, Refund of fee other then admission fee shall be refunded within one month of receipt of fee in the office.During test checking of refund vouchers it was observed Rs16975/- was refunded on account of fee other then admission after expiry of time limit of one month in disregard of above mentioned Board Calendar provision. As detail given below.

S/NoName of condidateFee natureCheque NoDateFee deposite dtDt of applicationAmount refunded

1Hazara P/S & College Haripursport fee94067674/11/201125/1/20114/8/201113970

2Jamal AhmadDMC fee940557814/9/20116/7/201113/9/2011635

3International P/S AtdGazzette fee913335922/3/20136/12/201219/2/20132370

Total:-16975

The matter is reported for early recovery under intimation to audit.

44. EXCESS REFUND OF ADMISSION FEE AMOUNTING TO RS.48675/-.According to Board Calendar Chapter- IX, Rule I(iii) if the candidate is declared ineligible to appear in an exam in which case fee shall refunded after deducting half fee.In disregard of above the following student declared ineligible and refunded their full admission fee without deducting half exam fee of Rs.48675/-, which resulted excess refund as per detail given below: -

S/NoName of condidateExamCheque NoDateAmount deposidttedAmount refundedAmount req to refundExcess refund

1Saad UmairaHSSC 201140357725/3/201111001090550540

2Muhd WaseemSSC 201040357725/3/2011670665335330

3Rakhshinda NazHSSC 201140357725/3/201111751165588578

4Bakhshad AhmadSSC 201040357725/3/2011815805408398

5AdnanSSC 201040357725/3/201112151205608598

6Sami Ullah FarukhSSC 201040357725/3/201111751165588578

7Muhd JamilHSSC 201140357725/3/201111951175598578

8SedheerSSC 201040357725/3/2011735725368358

9Hamid LatifHSSC 201140357725/3/2011675665338328

10Khaliq ur RehmanHSSC 2011403581125/3/201111751165588578

11Ijaz ul HaqHSSC 2011403581125/3/201111751165588578

12Rabia BibiSSC 2010403581125/3/2011108060554065

13Kaniz FatmaSSC2010403581125/3/2011805795403393

14ShahzawazSSC 2010403581125/3/2011605595303293

15Amir IrshadHSSC 2011403581125/3/2011775765388378

16Imad MaudHSSC 2011403581125/3/201111751165588578

17Afa UllahSSC 2010403524124/2/201111351125568558

18Muhsin JavedSSC 2010403524124/2/2011735725368358

19Saira BibiHSSC 2011403524124/2/201111751165588578

20Sheraz HassanHSSC 2011403524124/2/201111751165588578

21Nasir RashidSSC 2010403525126/2/2011535525268258

22Khayal MuhdHSSC 2011403579311/3/201111751165588578

23Zubair khanSSC 2010403579311/3/201111351125568558

24Sobia siddiqueHSSC 2011403579311/3/201111751165588578

25Taswar HussainSSC 2010403579311/3/2011635625318308

26Alina FayyazHSSC 2011403579311/3/201112651255633623

27sadiqua BibiHSSC 2011403579311/3/201112351215618598

28Naeem Ul HadiSSC 2010403580218/3/20111000990500490

29waleed ur RehmanSSC 2010403580218/3/2011605595303293

30Maria BibiHSSC 2011403572822/2/2011675665338328

31Nayab KhanSSC 2010403572822/2/2011675665338328

32M Kamran KhanSSC 2010403572822/2/2011835825418408

33Naqash AhmadSSC 2010403572822/2/2011865855433423

34Atta ur RehmanSSC 2010403572822/2/2011535525268258

35Bilawal BukhariHSSC 2011403584030/3/2011605595303293

36Bilal AhmadHSSC 201140358524/4/201111751165588578

37Muhd NizakatHSSC 201140358524/4/201111751165588578

38Muhd ShafiqHSSC 201140360622/6/2011795785398388

39Muhd MasaudHSSC 201140360622/6/201112651255633623

40Saqib JamshedSSC 2011403818918/7/2011635625318308

41Saqib ArifSSC 2011403818918/7/2011635625318308

42Binish BibiSSC 2011403818918/7/2011635625318308

43M NaveedSSC 2011403847921/7/2011635625318308

44Moeen KhanSSC 20114036877626/7/2011635625318308

45Siqa BibiHSSC 20114036877626/7/20111000900500400

46Babi Sheher BanoSSC 201140391251/8/2011635625318308

47Hamraz KhanSSC 201140391251/8/201111351125568558

48NeelofarSSC 201194028859/8/2011635625318308

49Iram MughalSSC 201194028859/8/2011675665338328

50Iram ShaheenSSC 2011940520127/8/2011635625318308

51Mehwish SaeedSSC 2011940506524/8/2011635625318308

52Farzana BibiSSC 2011940506524/8/2011635625318308

53Asma RiazSSC 2011940506524/8/2011635625318308

54Bibi WasimSSC 201194053215/9/2011635625318308

55M Bilal SaddiquiHSSC 201194053215/9/201111351125568558

56Sidra FaridSSC 201194053215/9/2011635625318308

57Jamal KhalidHSSC 201194053215/9/201111651155583573

58Wajid AliSSC2011940543010/9/2011635625318308

59Ateeq AhmadSSC2011940543010/9/201112551245628618

60Reena SaleemHSSC 2011940557814/9/2011675670338333

61Sumaira FaridSSC 2011940558117/9/2011670660335325

62GustasibSSC 2011940558117/9/2011635625318308

63Maqsood AhmadSSC 2011940604527/9/2011675665338328

64Muhd AzharSSC 2011940604527/9/2011600590300290

65Tayaba BibiHSSC 2011940604527/9/2011675665338328

66Noreen KausarSSC 2011940604527/9/2011675665338328

67Ihsan UllahHSSC 2011940564022/9/201112501240625615

68Wasim ShahzadHSSC 2011940564022/9/201112501240625615

69Muhd IjazHSSC 2011940564022/9/2011705695353343

70NazirHSSC 2011940564022/9/201112501240625615

71Hamza JavedHSSC 2011940564022/9/201112501240625615

72Shakil AhmadHSSC 2012940747720/1/201213151295658638

73Zeeshan AliSSC2012940747720/1/2012725715363353

74Shahbaz KhanSsc2012940739016/1/201212251215613603

75Sanam MasudSsc2012940739016/1/2012725715363353

76Muhd TariqHSSC201263452591/2/201212251215613603

77Maria AkbarHSSC201263452591/2/201213451335673663

78AsadSSC2012634531316/2/201212251215613603

79Sania NazHSSC201263534921/2/2012835815418398

80Aafaq AhmadHSSC2012634536021/2/201212251215613603

81Bilal MehmoodHSSC201263454297/3/201212851275643633

82Talha KhanSSC(S)2012634661613/7/2012885875443433

83Muhd ImranSSC(S)2012634711318/7/2012725715363353

84KiranSSC(S)201263502733/9/2012725715363353

85Sadia BibiSSC(S)201263502733/9/2012725715363353

86Laiq AhmadHSSC201263502733/9/201212251215613603

87Waqas AhmadSSC(S)201263502733/9/201213451335673663

88Fakhar zamanHssc(s)1263503157/9/201212251215613603

89Umar IshtiaqHssc(s)1263486077/8/201212251215613603

90AsfandyarHssc(s)12913103618/9/201214201410710700

91Bibi KhatejaHssc(s)1291316232/10/201216501640825815

92Awais ur RehmanSSC012913130928/9/201212651225633593

93Umair AyubHssc 12913130928/9/201212251215613603

94Riwan ShehzadHssc 12913130928/9/2012725715363353

95Nighat BibiHssc 12913130928/9/2012725715363353

96Muhd Zubair Hssc 12913130928/9/201212251215613603

97Ruqia BanoHssc 12913130928/9/20123925392019631958

98Saif ur RehmanHssc 12913331727/2/201313801370690680

99Mehwish saleemHssc 12913331727/2/201313801370690680

100Numan QayyumHssc 12913331727/2/201313801370690680

101Nasir AhmadHssc 1291333305/3/201310301020515505

102Muhd ShoaibHssc 12913325719/2/201313801370690680

Total:-100610989805030548675

The matter is reported for necessary action under intimation to audit.

45. ILLEGAL PAYMENT OF RS.1437954/-.

During scrutiny of measurement book regarding construction of residential colony for board employees it has been noticed that an amount of Rs.1437954/- vide cheque No.4446991 & 4446997 dated 4/1/2013 & 31/5/2013 respectively was paid to the contractor M/S Badi-uz-Zaman upto 30/6/2013 for the following items but these items were not available in PC-I. Hence the payment stands illegal. S.NoName of itemMB page NoItem NoAmount paid

1Dressing of earth(Chairman Residence)211892

2transportation charges(Chairman Residence)23173371

3Dressing of earth(Secretary Residence)711079

4Transportation charges (Secretary Residence)8391916.16

5Dressing of earth(Controller Residence)1411079

6Transportation charges(Controller Residence)15391916

7Dressing of earth(Staff Residence)1912349

8Transportation charges (Staff Residence)203177915.36

9Dressing of earth(Masjid Building)2411833.25

10Transportation charges(Masjid Building)24&253101448.48

11Vertical DPC(Masjid Building)27922458.23

12Dressing of earth(Shops)761423.22

13Transportation charges77332186.59

14Vertical DPC31&32810806.02

15Dressing of earth Staff (B-7 to 15)6311830.43

16Transportation charges643211161.94

17Dressing of earth Staff (B 1 to 4)6712266.99

18Transportation charges683184457

Total:-1110389.67

29.5% above 327564.953

Grand Total:-1437954.62

The matter is therefore reported for early recovery of Rs.1437954/- from the contractor concerned under intimation to audit.46. OVER PAYMENT OF RS. 3794766/-.During scrutiny of measurement book regarding construction of residential colony for board employees it has been noticed that an amount of Rs.3794766/- vide cheque No.4446991 & 4446997 dated 4/1/2013 & 31/5/2013 respectively was paid to the contractor M/S Badi-uz-Zaman upto 30/6/2013 for the following items in excess as compared to PC-I. The detail is given below.

S.No.Name of itemMB page NoItem No.Amount paidAmount as per PC-1Excess payment

1Excev: of found: ch: residence22448461979825048

2Paka BB work43&447220164.8318121438950.8

3Vertical DPC4926173164669707

4RCC GF4511437757.63288923.9148834

5Filling Sand 613165197.3999677.2765520.1

6Excev: of found Sec: Residence72287511222716524

7Paka BB work Secretary971468459274854097

8Vertical DPC Secreta+ry10918628127615867

9RCC GF5012271020.38135717.6135303

10Filling Sand Secretary121388306.2249933.5338372.7

11Excev: of found Cont: Residence14228751.1512227.8116523.3

12Plain cement Concrete in foundation15&16527284.4324019.333265.1

13Paka B work167146845.28111058.735786.6

14Vertical DPC17918628.2512761.45866.85

15Filling Sand 181388306.2249933.5338372.7

16Excev: of found Off: Residence572116591.6331749.7484841.9

17Spray anti-termite liquid58415885.310065.885819.42

18RCC in Raft Foundation616692866.62506837186030

19Paka B work617399226373032.726193.3

20RCC GF6210938916.45512098.7426818

21Vertical DPC62977342.9421612.0455730.9

22Filling Sand 2313279166.15176697.6102469

23Excev: of found Masjid 24231732.8414360.0317372.8

24Spray anti-termite liquid25457028.681505.7355523

25RCC in Raft Foundation266151423.17119779.231644

26Paka B work267219757.04126149.293607.8

27Filling Sand 2813167857.2818727.5149130

28Excev: of found Shops77210146.715523.614623.1

29Spray anti-termite liquid3041286.29445.8840.49

30RCC using crushed stone78668525.2736764.2331761

31Solid BB Masonry78779264.6550545.2228719.4

32RCC in Roof Slap79&8011136102.551044.5485058

33PCC 1:4:878512550.4911304.341246.15

34Excev: of found (B-7 to 15)64266050.9526016.4940034.5

35Vertical DPC66831990.419622.3612368

36Filling Sand 6711220765.57139853.280912.4

37Excev: of found (B-1 to 4)68257697.7919032.6138665.2

38Spray anti-termite liquid68&69472915586.11704.9

39RCC GF709265969182530.783438.3

40Plain cement Concrete in foundation69541533.6137386.124147.49

41Paka B work69&707429335.8141025.4288310

42Vertical DPC7085987113378.8846492.1

43Filling Sand 7111371243.0962459.45308784

Total:-2930322

29.5% above864445

Gand Total:-3794766

The matter is therefore reported for early recovery of Rs.3794766/- from the contractor concerned under intimation to audit.47. OUTSTANDING DUES AMOUNTING TO RS. 603500/- ON ACCOUNT RENEWAL OF AFFILIATION FEE AGAINST VARIOUS INSTITUTES.

According to the provision of Board calendar chapterix section-II item No -9, sub item No.2 Page 156-157 the annual renewal fee @ Rs.5000/- , Rs.4000/- , Rs.2000/-, Rs.1500/- was fixed per annum for each private College/HSSC, SSC, Middle School, Primary School respectively with in jurisdiction of B.I.S.E Abbottabad. In disregard of the above the following colleges/schools were not deposited renewal of affiliation fee as noted against each and sustained a loss of Rs.603500/- to Board fund.High School renewal of affiliation fee

District Mansehra

S.No.Name of InstituteFile NoYearsAmount

1Al Farooq Children Acad: MansehraMS32012-20134000

2Fouji Foundation M/School MansehraMS102011-20123000

3Hudebia P/School MansehraMS 192012-20134000

4Quaid Azam P/S safdar Rd MansehraMS 46 2008-201316000

5Shaheen School of IT BalakotMS 512012-20134000

6Fazeelat State PS MansehraMS 672010-201310000

7Muhammadon College & School MansehraMS 822010-201310000

District Haripur0

8Bright Hall P/S HaripurHS 102011-20137000

9Gate of Knowledge P/S HaripurHS 222011-20133000

10Asad P/S doyan HaripurHS 282008-10 &2012-01310000

11Islamia P/S maang HaripurHS 302009-201313000

12Universal P/S Roshanabad HaripurHS 582012-20134000

13Wapda Senior M/S Turbela HaripurHS 612011-20123000

14Siri Kot P/S HaripurHS 702012-20134000

District Abbottabad0

15Rahbar PS AtdAS 672011-20137000

16Hira P/S HavelianAS 1012011-20137000

17Chinar PS AtdAS 1082011-122000

Colleges renewal affiliation fee0

District Haripur0

18Ayub Degree College GT Rd HaripurHC 1 2012-20135000

19Precedent Girls college HaripurHC 202010-11 & 2012-138000

20Ali college of Technology HaripurHC 282011-20123000

21Sarhad College of Mod/Edu GT Rd HaripurHC 312012-2013 less deposited2000

22Chinar College of Comp: Sci: HaripurHC 322010-201311000

23Fundamental Edu: sys: HaripurHC 342012-20135000

District Mansehra0

24Al Quran Beacon Ps and C dab 2 ManseharaMC32012-135000

25The Muslim P/C Chattar Plain MansehraMC302012-135000


26Internaltional P/S & College Supply AtdAC 272011-0123000

27Frontier Med: college AtdAC 282010-201311000

28Udhyana Institute of Med Sciences AtdAC 422012-20135000

29Aims International School & college supply AtdAC 502012-20135000

0

MIDDLE SCHOOL RENEWAL AFFILIATION FEE0

District Mansehra0

30Suffah Acad: Nogazi MansehraMM 12010-20134000

31Hazara PS Dab 2 MansehraMM 22011-20133000

32National Acad: Garhi Habibullah MansehraMM 42012-20132000

33Al Qasim PS ShinkiariMM 92011-20133000

34New Day Acad Hafiz Bandi MansehraMM 112012-20132000

35Bright Way PS Mutria MansehraMM 132012-20132000

36Grammer PS Atter Shisha MansehraMM 222012-20132000

37Suffah PS GaziKot MansehraMM 25 2012-20132000

38Al Noor Foundation PS Oghi MansehraMM 312012-20132000

39Abbasia PS Mutrhrian MansehraMM 432011-20121000

40Misali Children Acad MansehraMM 532010-20134000

41Frontier MS Shinkiari MansehraMM 552010-20134000

42Becon PS Maira Amjad Ali MansehraMM 602011-20133000

43Zuleikha Intel PS Shinkiari MansehraMM 622011-133000

44Pearl Student Acad Baffa MansehraMM 642012-132000

45Tameer-e-Millat PS Chatter PlaneMM 672011-20121000

46Askari PS Ghazi Kot Twonship MansehraMM 722012-20132000

47New cambridge english PS MansehraMM 762012-20132000

48Darul Braim PS Bher Kund Mansehra MM 822011-20133000

49Kandar Gardon PS Kalsan MansehraMM 832011-20121000

50Syed Ahmad shaheed Acad MansehraMM 842012-2013 2000

51Iqra PS Jia Mera MansehraMM 862012-20132000

52Modren PS Oghi MansehraMM 872012-2013 less1000

53Usama PS Banda Piran MansehraMM 882012-20132000

54Knowledge Wa Model School MansehraMM 902011-20133000

55Little Flowers PS Madan MansehraMM 932010-210134000

56Al Rehman PS Phulra MansehraMM 972010-210134000

57School of Care & learning MansehraMM 1032012-132000

58Nest Edu Centre of Exec Gari HabibullahMM 1062011-133000

59Al Quran PS OghiMM 1102012-132000

60Knowledge way MS Dab 3 MansehraMM 1112012-13 less500

61Hameed PS Ghazi Kot MansehraMM 1122011-121000

62Iqra Darul Atfal PS Ghazikot MansehraMM 1132012-132000

63Frontier Inter: PS Chennai MansehraMM 1212012-133000

64Iqra Madina Tul Atfal turst BalakotMM 1242012-132000

65Khairun Nas PS Balakot MansehraMM 1282012-132000

66tameeer-e- seerat Edu: Inst: GulibaghMM 1322012-13 less1000

0

District Haripur0

67Al Azhar Islamia PS Basti Sher Khan HaripurHM 32010-134000

68Allama Iqbal Int: PS Makhan colony HaripurHM 112012-132000

69Allama iqbal PS Swat chowk HaripurHM 122010-134000

70Quaid PS Indus Rd Ghazi HaripurHM 132011-133000

71Bright Furture Acad; Bagra HaripurHM 182010-134000

72Brook Lane PS darvesh HaripurHM 192010-134000

73Capital PS KTS HaripurHM 202012-132000

74Fatima Jinnah PS HaripurHM 272012-132000

75Green Hills PS HaripurHM 302011-121000

76Hazara PS Kholiyan Balla HaripurHM 322012-132000

77Emman Schooling Sys Bagra HaripurHM 342012-132000

78Islamia Model school Changi Bandi HaripurHM 382010-134000

79Mustafai MS KTS HaripurHM 512012-132000

80Pakistan Moddle PS Mooli HaripurHM 572012-132000

81Universal PS swat colony HaripurHM 602012-132000

82Pakistan National PS Kailag HaripurHM582012-132000

83Pakistan Educational Cmplx eid gah HRHM642012-132000

84Sardar PS Pannian HaripurHM652011-134000

85Sidra PS Bhaldair HaripurHM682012-132000

86Allama iqbal junior academy KTS HRHM812011-134000

87Irma international PS ghazi HaripurHM842011-134000

88Pakistan modern PS Langra colony HRHM852012-132000

89Sun rise PS Bheera, Pannian HaripurHM952012-132000

90Kiran educational academy dheri chappar HRHM1012011-133000

91Al Furqan educational system dheri, skndrHM1022011-134000

92Al Rehman standard academy addah darbandHM1032012-131000

93Light house model school bakka purana HRHM1042012-132000

94|qra PS Serai Naimat khan HaripurHM1052011-134000

95Quaid PS Dingi, HaripurHM1092012-132000


96Full moon educational academy ATDAM1242010-134000

97Daniyal children academy Phalkot ATD AM152010-122000

98Green house MS jhangra havelian ATDAM172011-133000

99Islamia science academy near HarnoAM202012-132000

100Advance islamic school sikandarabadAM1312011-133000

101Iqra hadiqa tul Quran al arabia schoolAM1322011-121000

102Abbottabad institute of modern systemAM1342011-133000

103New era academy supply AM1372011-133000

104Abbott garden PS gohar ayub townshipAM1402011-121000

105Littla rocks PS havelianAM1552010-134000

106Green top PS malsaAM1582012-132000

107Abu huraira PS sultanpurAM1112011-133000

108Minhaj ul Quran PS gharbi ATDAM1132011-133000

109Al dua academy fawara chowkAM1162012-132000

110New horizon academy jhangiAM1812012-132000

111Model PS dhanger havelianAM1472010-134000

112Al azhar PS bandi mairaAM812010-134000

113Chilf life model school bandi amlokAM822010-111000

114Hira model PS nagri TuttialAM852010-133000

115Kiran PS dheri kiyalaAM662010-111000

116Al Adbia acdemy dobatharAM722010-134000

117Quaid international PS chinar roadAM1712012-132000

118Iqra roza tul itfal al arabia band khooAM1742011-133000

119namoo e seharPS birotAM1762011-133000

120Modern future academy jugiyan AM1782012-132000

121Shah PS shahzada villageAM1792012-132000

122Hira PS maira hasnalAM1062012-132000

123Al ghazali PS banda phughwarianAM912010-134000

124Tabeer e Iqbal foundationAM972010-111000

125Al ansar academy mandianAM12010-134000

126Bright future PS tarhannaAM232010-134000

127Nazamia PS chamba havelianAM412010-134000

128Green hills PS new kehalAM432010-111000

129Habib PS namli mairaAM342010-134000

130Modern educational academy mangliAM602011-133000

131Abbottabad Prep School Jinnah Rd AtdAM2010-132000

PRIMARY SCHOOL RENEWAL AFFILIATION FEE0

District Haripur0

132Muslim Public School kelas HaripurHP12010-111000

133Valley PS Moonan U/C Ali khan HRHP72011-122000

134Allama Iqbal PS sarai saleh HaripurHP82012-131500

135Farhat International PS kot najibullahHP292010-133500

136Minhaj PS kot najibullah HRHP322010-133500

137Mehboob PS Jab HaripurHP432012-131500

138Sadreah educational city gherian HRHP442012-131500

139Zia campus islamic MS khanpur HRHP502012-131500

140Rahber PS kot najibullah HRHP542010-133500

141Ali PS Mumrhial khanpur HRHP602011-133500

142Bright career SS kot najibullah HRHP612012-131500

143Suffah schooling system kangra colonyHP642010-132500

144Pakistan montessori S H143 Sec1 KTSHP682010-133500

145UFD public primary S munir khan HRHp712012-131500

146Modern ali garh PS ghazi HrHP742010-133500

147Sarhad PS darra GhaziHP752012-131500

148Ali mehraj PS kamal pur HRHP902011-121000

149Sawera model PS gudwaliyan HRHP922010-133500

150Islamia PS TIP HRHP932011-121000

151City hills PS umar khan the; ghaziHP952011-121000

0


152Eden garden PS link road AbbottabadAP612012-131500

153Crystal knowledge school shekul bandiAP682012-131500

154International iqra Quran academy banda A khanAP672012-131500

155AL Mursef PS chamat maira AP42012-131500

156Awasia PS orush colony nawansherAP82012-131500

157Honihar english learning S Maira muslimabadAP162012-131500

158Iqra academy kotli No 2 loraAP172012-131500

159Alfalah PS Namli mairaAP712010-133500

160Taleem ul Quran PS rajoiya havelianAP732011-132500

161AL Rehman children academy sarbhannaAP602010-133500

162Sir syed PS sherwanAP442012-131500

163Yaseen academy danna kassaki khurdAP502012-131500

164Iqra PS namli mairaAP212011-132500

165Malsa PS malsaAP272010-111000

166Muhammadan suleman memorial PS AP302010-133500

District Mansehra0

167Al Quran PS Balakot MansehraMP 52007-136500

168Awais Model PS trangri Sabir Shah MansehraMP 82008-135500

169Cambridge PS Jalabad Oghi MansehraMP 102009-134500

170Child development Academy Garhi HabibullahMP 112005-138500

171Engineer English PS Handu Bandi MansehraMP 152004-139500

172Ideal PS Battal MansehraMP 202005-138500

173Nashaman M/S dadar MansehraMP 262006-137500

174Quds Islamia PS Eidgah MansehraMP 302012-131500

175Salamat e Hazara Welfare School Narran MasehraMP 312012-131500

176Shinkiari PS Shinkiari MansehraMP 342011-132500

177Zia Academy Attar Sheesha MansehraMP 362012-131500

178The Suffah School Maloga OghiMP 372011-132500

179All Suffah Children Academy MansehraMP 392005-138500

180Allama Iqbal Academy MansehraMP402006-137500

181Nayab PS Khanpur Maira Shinkiari MansehraMP 442012-131500

182New Hope Academy Bhagwar shinkiari MansehraMP 462009-134500

183Ghazali Educational Trust Balakot MansehraMP482011-132500

184Al Noor Beacon Academy OghiMP 492012-131500

185Agahi PS Baffa MansehraMP 502011-132500

186Inayatabad PS Inayatabad MansehraMP 592012-131500

187Al Quran Educator Academy Phulra MansehraMP 812012-131500

188Al Quran M/Acad: Jareed Balakot MansehraMP832011-121000

Total :-603500

The matter is reported to the higher authority for early recovery under intimation to audit.48. LESS DEPOSIT OF RS. 48915/- ON ACCOUNT OF REGISTERATION FEE.During the checking of registration fee record for the year 2010-11 to 2012-13 it was noticed that students registration fee was found less deposited by various institutes and sustained a loss of Rs.48915/- to the board fund. As detail is given below.S.NoName of InstitutionExamR/NoDateDue DtAmount dueAmount depositedLessRemarks

1GGHS Tikri Kharari. BattagramSSC (A)36,4712/2/201120/5/2010658304173024100

2GHS Sherakot, KohistanSSC (A)921/5/201020/5/2010500365135

3GHS Dubair, KohistanSSC (A)677121/5/201131/5/201120401440600

4Global International College, HRHSSC (A)18211/10/201111/10/20111440640800

5PIPS (Girls), AbbottabadHSSC (A)15825/9/201211/10/2012388802592012960deposited on govt rate

6Abaseen PHS, Dasssu KohistanSSC (A)931/5/201211/10/2012480170310

7Frontier Education AcademySSC (A)8325/5/201211/10/2012552039101610

8Karakuram Academy, Dubair KohSSC (A)19314/6/201211/10/201252804840440

9Kohistan PHS, Jijal KohistanSSC (A)13330/5/201211/10/2012792056102310

10Qumi Islamic PS&C, KohistanHSSC (A)8715/6/201211/10/201220400147505650

Total:-48915

The matter is reported to the higher authority for early recovery under intimation to audit.49. NON DEDUCTION OF PROFESSIONAL TAX AMOUNTING TO RS.42000/-.According to NWFP, Finance Ordinance, 2000, contractors, suppliers and consultants who have supplied/rendered services on behalf of BISE Abbottabad, are liable for the deposit of annual professional tax into Government Treasury at the prescribed rate.While checking through payment vouchers of suppliers who supplied goods, during the financial year 2010-11 to 2012-13 could not deposited professional tax nor was deducted at source due to which provincial government ex-chequers sustained loss amounting to Rs.42000/-. As detail is given below.S.NoYearName of firmAmountChe NoDateP/Tax

12010-11Shaukat Noor Prniters LHR55325140558631/1/20113600

22010-11M Asif Contractor1620963403569014/2/20116000

40352290

32010-11National Traders Atd1336539403570112/2/201118000

42010-11Saadi sports Atd148285403589713/4/113600

52011-12National Traders Atd847786346163.6/123600

62011-12Saadi sports Atd2106386346162.6/123600

72012-13Saadi sports Atd383039913331426/2/133600

Total:-42000

Therefore the matter is brought into the notice of higher ups for early recovery under intimation to audit.50. NON DEDUCTION OF INCOME TAX ON ACCOUNT OF REMUNERATION AMOUNTING TO RS.2685180/-.During scrutiny of expenditure voucher for the period 2010-11 to 2012-13 it has been observed that a sum of Rs.44753000/- was paid remuneration as mentioned below but income tax at the prescribed rate not deducted required under income tax ordinance 2001. Thus Government exchequer sustained a huge loss of Rs.2685180/-S.No.Particulars2010-112011-122012-13

1Paper setter remuneration313000504000951000

2Remuneration for verification of DMC630007900097000

3Remuneration to Exam SSC827400087750009424000

4Remuneration to Exam Inter473100048820005441000

5Remuneration to UFM/Retotaling150000185000183000

6Remuneration for validation of Admn Forms108000174000419000

Total:-136390001459900016515000

Grand total:-44753000

Income Tax @ 6%2685180

The matter is reported to higher authority for early recovery under intimation to audit.51. NON PRODUCTION OF RECORD AMOUNTING TO RS.2081678/-.

During the scrutiny of cash book it was observed that the an amounts adding to Rs. 2081678/- was drawn for the purposes as mentioned against each but supporting documents/record in favour of its drawal was not shown to audit after repeated verbal request to Accounts Officer.Due to non production of record audit suspect that the amounts have been misappropriated by the dealing hands. As detail is given below.

S.NoCh: NoDateParticularsPaid to Amount

1403548620/1/2011Machine & equipmentM.H Business Rawalpindi329359

2403591426/4/2011M/S Gestetner Hashcoms AtdNil146898

3634540328/2/12NilM/S Manager Gestetner Pesh366941

4634546019/3/2012Purchase of canon ScannerNil560460

563456845/6/2012Up gradation/compurterizationM/S Ishtiaq Printers538449

6913302610/1/2013Unforsean headNil28000

7913327019/2/2013Arrear BillZafar PervezEx AC(S)87571

8913334714/3/2013Unforsean headNil24000

Total:-2081678

The matter is reported for remedial action under intimation to audit.52. LOSS OF RS.255000/- DUE TO NON AUCTION OF RESTAURENT.During checking of Board rental property record it has been observed that board restaurant namely Heaven Hotel and Restaurant was allotted to Mr. Muhammad Shahid for the period wef 1/7/2012 to 30/6/2013(one year) on rental basis @ Rs.15000/-(P/M). After four months Mr. Shahid has been left the restaurant on 10/2012, however after leaving the restaurant by Mr Shahid the restaurant was not auctioned to other parties so far beside this security amount Rs.50000/- was also released to Mr. Shahid. Due to which board fund sustained a loss of Rs.255000/-. As detail given below. PeriodMonthsP/M rentTotal Amount

11/012 to 3/0141715000255000

The matter is reported to higher authority for remedial action under intimation to audit.53. SUSPECIOUS MISS APPROPRIATION OF RS.1291207/-.During scrutiny of store and stock record it has been observed that various sports items have been purchased amounting Rs1291207/- during the period 2010-11 to 2012-13 and have been issued to Director Physical Education BISE Abbottabad. But there were not proper record maintained in sport section for receiving and issuance of these items and also not maintained dead stock register for not consumable items receiving after tournament i.e. various balls, hockey stick and kits, cricket bats and kits, nets, shoes and track suits etc. In absence of non maintenance of record audit was unable to verify the consumption of stock and store and chance of miss appropriation could not be ignored.The matter is reported to higher authority for corrective action under intimation to audit.

54. NON MAINTENANCE/PRODUCTON RENTAL PROPERTY RECORD.During checking of rental property record for the period 2010-11 to 2012-13, the following record for rental property of board either not produced to audit or improper maintained by the dealing hand due to which audit could not ascertained the correct position of income received from these rental properties. Following short comings were noticed.a. Auditorium receipt record neither maintained nor produced to audit.

b. Board vehicles were given to the board employees on rental basis but no any record has been maintained.

c. Shops, Bank, Restaurant and Flats proper receipt record not maintained.d. Proper receipt record of board hostel was not maintained.

The matter is reported to higher authority for necessary action under intimation to audit.

55. IRREGULAR PAYMENT ON ACCOUNT OF SEAT ALLOWANCE.

During the scrutiny of pay bills it was observed that employees of B.I.S.E Abbottabad were drawing seat allowance over and above the Government prescribed policy. The approval for the same was also not provided in support of this payment and thus the payment stands irregular and unjustified. The matter is reported to higher authority for remedial action under intimation to audit.56. Non-production of Record AMOUNTING TO RS.59.3698(m)During checking the local office record it was astonishing to note that a huge amount of Rs.59.3698(M) was paid to Controller of Examination for secrecy work but record not produced to audit for scrutiny. As detail is given below.Secrecy payment 2010-11S.NOPurposeV.NoCheque NoDateAmount

1Printing of gazzatteHSSCA/20102251781126923/7/2010392,000

2Scrutiny SSCA/20102252781127023/7/2010201,580

3Dispach of scrip2254781127223/7/2010692,718

4Controller of ExaminationPrinting of question paper5149403439528/09/201019,860

5Controller of ExaminationComposing of Q/Paper5150403439628/09/2010119,000

6Controller of ExaminationSecrecy payment517340344287/10/201074,000

7Controller of ExaminationSecrecy payment55674034845.11/2010940,000









16Controller of ExaminationPrinting and binding605140353747/1/2011940,000

17Controller of Examinationverification of |DMC605440353767/1/201124,624




21Controller of ExaminationDispatch Bill639740357713/3/2011150,000

22Controller of ExaminationPrinting of question paper640340357837/3/2011584,150


24Controller of Examinationfilling and sealing of Q/papers645940358411/4/2011377,555

25Controller of Examinationprinting of award list646040358421/4/2011150,000


27Controller of Examinationprinting of O/certificate6486403587414/4/20111,233,765

28Controller of ExaminationPrinting &binding of gazette6729403613920/6/20111,234,000

29Controller of ExaminationComputerize DMC6730403614020/6/201180,957

30Controller of ExaminationPreparation, sealing of question paper6562403596012/5/2011256,000

31Controller of ExaminationProof reading6596403599725/5/201185,000

32Controller of Examination116778101678/7/2010231200

33Controller of Examination1701781070113/7/201025,650































14,710,131

Secrecy payment 2011-12.S/NoPaid toPurposesCheque NoDateAmount

1Controller of examRemuneration to paper setter403780311/7/2011437000

2Controller of examRem of UFM/Re totaling403849125/7/201168157

3Controller of examOffice Exp40391251/8/20115076

4Controller of examPrinting of Gazette40391392/8/2011392000

5Controller of examTabulation/Scrutiny of result40391402/8/2011204833

6Controller of examDispatch of Scripts40391523/8/2011711051

7Controller of examPrinting of DMC/Result Card940332713/8/201116830



10Controller of examRem of DMC verification940477622/8/201131931


12Controller of examRem of Exam UFM/Re totaling940519126/8/201195117

13Astt Controller of examRem of Exam SSC940519327/8/201112240


15Controller of examPrinting of Question Paper940557514/9/2011150000


17Controller of examPrinting of DMC/Dt Sheet94063418/10/2011647700


19Controller of examPrinting O/Certificates940636911/10/20111112840



Controller of examPrinting of A/Books940668221/10/20111207650

22Controller of examDispatch of Q/paper940668522/10/201130500



25Controller of examPrinting of A/Books940679611/11/20111074850

26Controller of examRem of paper setter940689218/11/201166800


28Controller of examPrinting of O/certificates940689418/11/201148750








36Controller of examRem of verification of DMC94073609/1/201224852



39Controller of examPrinting of O/certificates940739819/1/20126900





44Astt Controller of examPrinting of O/certificates63454061/3/201265044




48Controller of examRem of exam HSSC634546824/3/201245900



Astt Controller of examNil634556418/4/20121475000







57Controller of examRemuneration 63456785/6/201224000


59Astt Controller of examEntertainment charges634589627/6/201250000

17212903

Secrecy payment 2012-13.S/NoPaid toPurposesCheque NoDateAmount

1Controller of examDispatch of scripts63461522/7/2012707835

2Controller of examRem of paper setter63461669/7/2012402900

3Controller of examRem of exam HSSC634617511/7/201268400

4Controller of examTab/scrutiny of result cards634710918/7/2012212867


6ProgrammerTab/scrutiny of result cards634783124/7/2012153256

7Controller of examDispatch of Q/Paper63484372/8/2012341246


9Astt Controller of examEntertainment charges63486016/8/201215200

10Secrecy Supdtt HSSCPrinting of DMC63486026/8/201217829


12Controller of examTab/scrutiny of result cards634952810/8/2012126652

13Controller of examRem of UFM/Re total

abbottabad audit 2013

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irregular payment of

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excess payment of rs

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