corporate audit plan

1

Auditor General of Pakistan

Corporate Audit Plan

2020-21

Issued by:

Office of the Auditor General of Pakistan

Constitution Avenue, Islamabad - Pakistan


2

PREFACE

The scale and complexity of government operations has increased manifold in recent years. We are

living in a digital era where availability of real time information to the legislature, executive,

media, civil society organizations and taxpayers is crucial. Amidst this scenario, the Parliament and

other stakeholders expect the Supreme Audit Institutions (SAIs) worldwide to deliver service

professionally and produce high-quality products for promoting transparency and accountability in

public administration. Being the SAI of Pakistan, the Department of the Auditor General of

Pakistan (DAGP) is aware of these developments and is taking steps to contribute more effectively

toward improved financial reporting and accountability in Pakistan.

Today, the Field Audit Offices (FAOs) of the SAI are making more intensive use of new audit

methodology in planning, executing, and reporting audit results as per the Financial Audit Manual

(FAM) and other available guidelines. Significant investment has been made in the capacity

building of officials to institutionalize the use of FAM and Computer-Assisted Auditing

Techniques (CAATs) in field audits. Training apparatus of the DAGP has been revamped with the

result that pre-service and in-service training programs for officials are now synchronized with

requirements of a modern progressive SAI. The DAGP is also leveraging external alliances with

donors and other bodies to enhance its organizational capacity for improved performance. In

addition, the DAGP has introduced a Quality Management Framework and a standardized template

for audit reports to guide the Field Audit Offices (FAOs) and facilitate quality improvement and

coherent reporting for users.

The Corporate Audit Plan of the department for the Audit Year 2020-21 is an attempt to provide

insight into the Audit Planning process as per the strategic intent of the DAGP. It describes our

vision and value system, internal and external environment, planned audit targets for the Audit

Year 2020-21 and core audit strategy. In essence, it tells how the DAGP carries out its audit

planning process as part of its vision to add value to the national resources.

We seek to promote good governance in government operations. This calls for sustained

commitment to excellence in audit at all levels. The management and staff of DAGP will continue

to work closely to inculcate and promote a culture of knowledge, integrity, accountability, and

quality that will make us a leading SAI not only in the region but also internationally.

(Javaid Jehangir)


Islamabad

Date _________

3

EXECUTIVE SUMMARY

The Constitution of the Islamic Republic of Pakistan 1973 envisages a system of legislative

oversight over the use of funds placed at the disposal of the executive branch. The institution of

Public Accounts Committee (PAC) and the Department of Auditor General of Pakistan (DAGP) are

the lynchpin of this system. Recent constitutional changes package, commonly known as the 18th

Amendment, has strengthened the institution of the Auditor General of Pakistan (AGP). It provides

constitutional protection to the tenure of the AGP and eliminates restrictions and limitations on the

audit jurisdiction of AGP by brining all authorities and bodies established by or under the control of

the Federal or Provincial Governments within the scope of statutory audit. Further, the Amendment

gives the Auditor General total discretion in determining the extent and nature of audits conducted

by him.

The DAGP conduct audit of different types as Certification of Appropriation Accounts and

Financial Statements, Compliance with Authority Audit, Performance Audit, Financial Attest Audit

of Foreign Aided Projects, Project Audit of PSDP projects, Information System / IT Audit, Special

Studies / Special Audit and Environmental Audit. The department has trained manpower and

financial resources to carryon these diverse audit activities. The DAGP has seven specialized Audit

Wings to supervise and manage audit plans&their execution. Field Audit Offices are headed by

Directors General which are supervised by the Deputy Auditors General. Each Directorate General

prepare its own Audit Plan as per their jurisdiction and specialization.

The DAGP has overhauled its training apparatus and realigned the pre-service training program for

the Pakistan Audit & Accounts Service (PAAS) officers and in-service officer keeping in view the

requirements of a modern SAI.The Pakistan Audit & Accounts Academy is the premiertraining

facility focusing on training officers & staff to equip them with modern knowledge and audit

techniques. As a result, the DAGP is now better equipped to produce quality audit reports for the

stakeholders.

The Corporate Audit Plan represents a comprehensive document that contains the planned activities

of the SAI for 2020-21 in line with the strategic considerations of the department. In formulating

this plan, the DAGP has considered risks and challenges facing the public sector, shifts in

government priorities due to changes in external and internal environment, coverage of government

entities in the past audit and broad public interests etc.

4

Vision, Mission and Core Values

Vision:

A Model Supreme Audit Institution Adding Value to the National Resources

Mission:

Serving the Nation by Promoting Accountability, Transparency and Good Governance in the

Management and Use of Public Resources

Core Values:

Integrity our way of life

Quality our way of doing business

Partnership our way of interaction

Vision

Core Values

Mission

Integrity

Quality

Core Values

Partnership

5

SECTION – I

STRATEGIC PLANNING

6

1. Constitutional Mandate of The Auditor General of Pakistan

Article 170 of the Constitution of Islamic Republic of Pakistan requires the Auditor General

of Pakistan to:

“Conduct the audit of the accounts of the Federal and of the Provincial Governments

and the accounts of any authority or body established by or under the control of, the

Federal or a Provincial Government. The Auditor General of Pakistan shall

determine the extent and nature of such audit”

As per Section 8 of Auditor General's (Functions, Powers and Terms and Conditions of

Service) Ordinance, 2001, the Auditor-General shall:

“audit all expenditure from the Consolidated Fund of the Federation and of each

Province and to ascertain whether the moneys shown in the accounts as having been

disbursed were legally available for, and applicable to, the service or purpose to

which they have been applied or charged and whether the expenditure conforms to

the authority which governs it; audit all transactions of the Federation and of the

Provinces relating to Public Accounts; audit all trading, manufacturing, profit and

loss accounts and balance sheets and other subsidiary accounts kept by Order of the

President or of the Governor of a Province in any Federal or Provincial department;

and audit, subject to the provisions of this Ordinance, the accounts of any authority

or body established by the Federation or a Province, and in each case to report on

the expenditure, transactions and accounts so audited by him.”

Sections 12 of the Auditor-General’s (Functions, Powers and Terms and Conditions of

Service) Ordinance 2001, require the Auditor-General of Pakistan to conduct audit of

receipts and expenditure.

2. Scope of Government Auditing

The scope of government auditing includes regularity and performance audit.

(ISSAI 100 para 39)

A) Regularity Audit embraces:

I. Financial Attest Audits

a) attestation of financial management of accountable entities, involving examination

and evaluation of financial records and expression of opinions on financial

statements.

b) attestation of financial management and administration of the government as a

whole; and

c) audit of financial systems and transactions including evaluation of compliance with

applicable statutes and regulations.

II. Compliance Audit

Audit of compliance and legality of financial management and of accounting to which

the audited entity follows rules, laws and regulation, policy, established codes, or agreed

upon terms, such as the terms of a contract or the terms of a funding agreement etc..

(ISSAI 4100 para 2)

a. Audit of internal controls and internal audit system.

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b. Audit of probity and propriety of the administrative decisions taken within the

audited entity; and

c. Reporting of any other matters arising from or relating to the audit that the SAI

considers should be disclosed.

(ISSAI 100 para 39)

B) Performance Audit

Performance auditing is an independent, objective and reliable examination of wide range

of activities of auditee entity whether undertakings, systems, operations, programs,

activities or organization are operating in accordance with the principles of economy,

efficiency and effectiveness and whether there is room for improvement.

(ISSAI 300 para 9)

3. SWOT Analysis of DAGP

SWOT analysis is a vital component for our organization strategic planning process. It is a main

tool for developing the strategies to attain the goals of the organization and steer all efforts towards

the achievement of organization’s vision i.e. “a model supreme audit Institution adding value to

national resources”. After decades of knowledge and work challenges, our organization has

identified following strengths, weaknesses, opportunities and threats/challenges:

a. Strengths

1. Old and well established institution

2. Experienced and trained staff.

3. Quality Management Framework (QMF) in place.

4. Use of ACL for data analysis.

5. Proper documentation of audit activities.

b. Weaknesses

1. In-adequate coverage due to shortage of human resource.

2. Lack of appropriate IT skills.

3. Financial constraints especially TA/DA budget.

4. Non-availability of subject matter experts for complex audit assignments.

c. Opportunities

1. Government resolve to strengthen the accountability frameworks and institutions.

2. Pro-active PAC.

3. Training on Information System auditing and CAATs at PAAA.

4. Bilateral engagements with other SAIs around the globe (Peer reviews, cooperative

audits etc.).

d. Threats (Challenges)

1. High expectations of stakeholders especially PAC.

2. Non-production of record and non-cooperation from auditee on the pretext of

confidentiality.

3. Paradigm shift from transaction-based auditing to system and issues based auditing

4. Quality assurance, reviews and monitoring

8

The Quality Assurance and Inspection & Monitoring (QAIM) Wing is in place to ensure the

quality assurance mechanism of the audit activities as under:

The primary objective of QAIMWing is to promote continuous improvements in the

audit process. It is an ongoing and periodic assessment of the entire spectrum of audit. It

includes both internal and external assessments.

Supervisory visits are made to monitor the work of audit teams.

Required controls, in the form of appropriately documented and communicated policies

and procedures, for ensuring quality at all stages of audit.

Potential ways of strengthening and improving controls are identified.

5. Types of Audit to be carried out

The DAGP exercises its constitutional mandate through its Field Audit Offices (FAOs) which are

established as Directorates General Audit. These FAOs are strategic audit units of DAGP that

facilitates Auditor General of Pakistan in accomplishing his constitutional responsibilities.The

Field Audit Officesconducts the following types of audit:

i. Certification of Appropriation Accounts and Financial Statements

ii. Compliance with Authority Audit

iii. Performance Audit

iv. Financial Attest Audit of Foreign Aided Projects

v. Project Audit of PSDP projects

vi. Information System / IT Audit

vii. Special Studies / Special Audit

viii. Environmental Audit

9

SECTION – II PLANNING OF ANNUAL AUDIT WORK

10

I. The Auditor General of Pakistan has planned to conduct various types of audits during

the Audit Year 2020-2021 as detailed under:

Audit Activity in terms of Amount

(Rs. in millions)

Sr.

# FAO

Certification

Audit FAP Audit

Performance

Audit

Regularity

Audit

Special /

Environment /

IS Audit

Special Study

1 2 3 4 5 6 7 8

1 DG (CA&E), Islamabad 74,788.77 0 3,192.995 899,042.00 87,471 0

2 DG (CA&E), Karachi 0.00 0.00 0.00 1,232,592.65 0 0

3 DG Audit (WR), Lahore 0.00 0.00 0.00 174,175.30 0.00 0.00

4 DG Audit Power, Lahore 0.00 0 0 1,686,229.52 0.00 0

5 DG Audit P&TS, Lahore 956,780.00 718.86 0 1,144,955.00 0.00 0

6

DG Audit Railways,

Lahore 167,579.00 0.00 3,058.79 87,141.00 0.00 110,239.59

7 DG Audit (P&NR), Lahore 0.81 0.00 2.62 9.44 0.00 0

8

DG Audit (DS),

Rawalpindi 1,509,025.26 0.00 0.00 2,574,764.75 817,142.00 0

9 DG Audit (DS), Karachi 153,812.00 0.00 0.00 65,044.05 0.00 12,839.34

10

DG Audit Works (Federal),

Islamabad 6,995.51 23,929.61 0.00 457,413.59 13,651.23 0

11

Directorate of Audit

(CPEC), Islamabad 0.00 45,400.00 0.00 13,271.65 0.00 0

12 DG Audit (FG), Islamabad 54,824.20 432,267.88 0.00 131,538.635 0.00 0

13 DG Audit(F&I), Islamabad 21,173.22 0.00 0.00 16,341.96 0.00 0

14

DGA Climate Change &

Environment 7,400.10 11,811.88 7,438.42 38,804.659 5,375.00 3,072

15 DG Audit (SSN) Islamabad 0.00 15,896.88 0.00 395,946.90 0.00 0

16 DG Audit (IR&C), Lahore 5,555,000.000 24,067 0.00 3,357,358 0.00 0

17 DG Audit (IR&C), Karachi 2,325,000.00 0.00 0.00 2,335,310.71 0.00 0

18 DG Audit Punjab, Lahore 1,839,557.010 0.00 0.00 1,140,916.16 0.00 0

19 DG Audit Works, Lahore 125,144.15 0.00 17,723 136,196.751 4,765.00 0

20

DG Audit (DG) Punjab,

Lahore 219,970.79 0.00 0.00 133,871.49 0.00 0

51.99%42.68%

2.91% 1.86% 0.38% 0.16%Regularity Audit

Certification Audit

Special / Environment / ISAudit

FAP Audit

Special Study

Performance Audit

11

21

DG Audit (DG) Punjab,

Multan 204,527.94 5,703.82 3,510.42 111,005.56 0.00 483.844

22 DG Audit, KPK, Peshawar 675.84 37,891.94 265.89 235,533.53 6,695.00 0

23 DG Audit (GB), Gilgit 57,505.41 12,509.00 2,482.86 38,666.16 18,349.12 0

24 DGA(DG) KPK, Peshawar 164,965.70 0.00 0.00 194,497.94 0.00 0

25

DG Audit (AJ&K),

Muzaffarabad 222,675.14 0.00 276.42 93,732.64 629.01 431.5

26 DG Audit Sindh, Karachi 2,106.77 0.00 0.00 506.90 0.00 0

27

DG Audit Baluchistan,

Quetta 369,217.00 2,522.00 17,346.01 217,078.00 1,525.73 0

28

DG Audit (LC) Sindh,

Karachi 0.00 0.00 0.00 179,007.11 0.00 0

29

DG Audit (LC)

Baluchistan, Quetta 0.00 0.00 0.00 11,290.00 0.00 310

Total 14,038,724.62 612,718.87 55,297.425 17,102,242.055 955,603.09 127,376.274

12

II. The Auditor General of Pakistan has planned to carry out audit of 7329 formations during

Audit Year 2020-21 given as under: -

Audit Activity in terms of number of Audit Assignments

Sr.

# FAO

Certification

Audit

FAP

Audit

Performance

Audit

Regularity

Compliance

Audit

Special /

Environment

/ IS Audit

Special

Study

Total

Planned

DAG (CA&E)

1 DG (CA&E), Islamabad 2 0 3 47 1 0 53

2 DG (CA&E), Karachi 0 0 3 37 3 0 43

3 DG Audit (WR), Lahore 0 18 1 50 0 2 71

4 DG Audit Power, Lahore 0 17 2 75 1 4 99

5 DG Audit P&TS, Lahore 2 0 0 75 5 0 82

6 DG Audit Railways, Lahore 1 0 2 50 0 2 55

7 DG Audit (P&NR), Lahore 7 0 3 54 0 0 64

DAG (DSA)

8 DG Audit (DS), Rawalpindi 2 0 0 324 5 0 331

9 DG Audit (DS), Karachi 3 0 0 91 0 3 97

10 DG Audit Works (Federal),

Islamabad 1 0 0 122 2 2 127

11 DG Audit (CPEC), Islamabad 0 3 0 29 0 0 32

DAG (FAO)

12 DG Audit (FG), Islamabad 3 48 3 316 4 0 374

13 DG Audit(F&I), Islamabad 1 0 0 57 0 1 59

14

DGA Climate Change

&Environment 3 8 2 66 5 1 85

15 DG Audit (SSN) Islamabad 0 4 1 86 2 0 93

6797

208 174 56 51 43

Regularity Compliance Audit

FAP Audit

Certification Audit

Special / Environment / IS Audit

Performance Audit

Special Study

13

DAG (RRA & SSA)

16 DG Audit (IR&C), Lahore 1 3 1 134 0 1 140

17 DG Audit (IR&C), Karachi 19 0 1 158 0 4 182

DAG (Central)

18 DG Audit Punjab, Lahore 2 11 1 358 1 0 373

19 DG Audit Works, Lahore 1 10 2 164 6 1 184

20 DG Audit (DG) Punjab, Lahore 45 0 4 448 1 3 501

21 DG Audit (DG) Punjab, Multan 34 27 4 225 0 3 293

DAG (North)

22 DG Audit, KPK, Peshawar 2 31 5 342 2 0 382

23 DG Audit (GB), Gilgit 2 2 2 268 5 0 279

24 DG A(DG) KPK, Peshawar 35 1 2 537 1 7 583

25 DGA(AJ&K), Muzaffarabad 1 4 2 436 3 1 447

DAG (South)

26 DG Audit Sindh, Karachi 2 19 3 772 7 3 806

27 DG Audit Balochistan, Quetta 1 6 2 626 2 0 637

28 DG Audit (LC) Sindh, Karachi 0 0 2 350 0 2 354

29

DG Audit (LC) Balochistan,

Quetta

0 0 0 500 0 3 503

Grand Total 174 208 51 6797 56 43 7329

14

III. The Human Resources and staffing position for the Planned Audit aregiven as under:

Available Officers in IDC Cadre

Available Staff in DC Cadre

318

145

Available Strength

Shortge

3520

1460

Available Strenth

Shortage

15

Sr.

#

Name of Office TOTAL IDC TOTOAL DC GRAND

TOTAL(IDC+DC)

SHORTAGE/

EXCESS

Islamabad/Rawalpindi/Wah SS AS SS AS SS AS

1 Auditor-General of Pakistan (HQ) 89 80 384 320 473 400 73

2 Dir Gen Audit Fed Govt Islamabad 20 11 260 184 280 195 85

3 Dir Gen Foreign Audit Islamabad 7 5 56 32 63 37 26

4

DG Audit Climate Change & Environment

Islamabad 6 4 68 39 74 43 31

5 Dir Gen CA (N) Islamabad 9 6 124 87 133 93 40

6 Dir Gen Audit Works Fed. Islamabad 13 8 198 137 211 145 66

7 Dir Gen Audit Social safety Nets Islamabad 6 6 60 45 66 51 15

8 Dir Gen Audit DS Rawalpindi 17 10 294 200 311 210 101

9 Dir Commercial Audit Wah 1 1 51 33 52 34 18

Lahore/Multan

10 Rector PAAA, Lahore 51 41 151 105 202 146 56

11 Dir Gen PAW Lahore 5 4 28 27 33 31 2

12

DG Audit Postal & Telecommunication Svc

Lahore 11 7 157 102 168 109 59

13 Dir Gen Audit Railways Lahore 15 6 219 149 234 155 79

14 Dir Gen Audit Power Sector, Lahore 14 6 246 146 260 152 108

15 Dir Gen Audit Water Lahore 9 5 165 109 174 114 60

16 Dir Gen Audit Works(Provincial) Lahore 14 8 302 213 316 221 95

17 DAG (Central) Lahore 3 3 16 12 19 15 4

18 Dir Gen Audit PNR Lahore 18 10 174 96 192 106 86

19 Dir Gen Audit Inland Rev. (N) Lahore 9 6 108 99 117 105 12

20 Dir Gen Audit Punjab Lahore 22 9 265 188 287 197 90

21 Dir Gen District Audit Punjab (N) Lahore 10 8 152 119 162 127 35

22 Dir Gen District Audit (S) Multan 11 7 129 112 140 119 21

Karachi

23 Dir Gen Audit(DS) South Karachi 10 6 117 64 127 70 57

24 Dir Gen CA (S) Karachi 18 13 181 105 199 118 81

25 Dir Gen Audit Inland Rev. (S) Karachi 9 6 75 53 84 59 25

26 Dir Gen Audit Sindh Karachi 12 7 398 264 410 271 139

27 DAG (South) Karachi 3 3 16 5 19 8 11

28 Director Audit (LC), Karachi 9 8 65 59 74 67 7

Peshawar

29 Dir Gen Audit KPK Peshawar 12 7 117 97 129 104 25

30 DAG (North) Peshawar 3 2 16 8 19 10 9

31 Dir Gen District Audit KPK Peshawar 13 6 181 154 194 160 34

Quetta

32 Dir Gen Audit Balochistan Quetta 6 4 121 88 127 92 35

16

33 Dir Audit (LC)Balochistan Quetta 3 3 42 32 45 35 10

34 Dir PA&AA Quetta 5 2 44 37 49 39 10

TOTAL 463 318 4980 3520 5443 3838 1605

IV. The available Financial Resources for the planned audit activitiesaredetailed as under:

Available Budgetary and Financial Resources

Sr.# Offices A01-

Employees

Related

Expenses

A03-

Operating

Expenses

A04-

Employees

Retirement

Benefits

A05-Grants

Domestic

A06-

Transfers

A09-

Physical

Assets

A13-Repair

&

Maintenance

Grand Total

(Rs.)

1 AGP, Islamabad

716,680,000

292,102,000

62,334,000

33,774,000

73,000

5,797,000

18,681,000

1,129,441,000

2

DGA (F&I)

Islamabad

39,148,000

33,017,000

113,000

-

-

140,000

385,000

72,803,000

3

DGA (SSN), Islamabad

48,432,000

28,463,000

15,000

-

-

285,000

369,000

77,564,000

4

DGA (DS),

Rawalpindi

181,481,000

69,454,000

225,000

-

-

186,000

426,000

251,772,000

5 Dir CA, Wah

32,169,000

6,585,000

11,000

-

-

-

106,000

38,871,000

6

DGA (FG),

Islamabad

167,128,000

59,670,000

563,000

-

-

280,000

565,000

228,206,000

7

DGA (CC&E), Islamabad

36,585,000

24,586,000

11,000

-

-

62,000

311,000

61,555,000

8

DGA Works (Fed),

Islamabad

139,573,000

52,507,000

38,000

-

-

70,000

259,000

192,447,000

9

DAG (Central)

Lahore

14,695,000

3,414,000

-

-

-

84,000

59,000

18,252,000

10

DGA (P&TS),

Lahore

92,166,000

41,216,000

450,000

-

-

163,000

257,000

134,252,000

11

DGA (IR&C) N,

Lahore

101,044,000

41,031,000

20,000

-

-

70,000

205,000

142,370,000

12 DGA Works Lahore

174,898,000

48,091,000

750,000

-

-

280,000

369,000

224,388,000

13 DGA Power, Lahore

124,022,000

39,444,000

1,500,000

-

-

210,000

184,000

165,360,000

14 DGA (WR), Lahore

76,304,000

28,103,000

113,000

-

-

152,000

165,000

104,837,000

15

DG CA&E (N), Islamabad

84,574,000

32,962,000

260,000

-

-

168,000

367,000

118,331,000

16 DGA Rlys, Lahore

130,909,000

21,113,000

1,350,000

-

-

117,000

280,000

153,769,000

71.69%

25.504%

1.381% 0.649% 0.0014% 0.57% 0.002%A01-Employees RelatedExpenses

A03-Operating Expenses

A04-Employees RetirementBenefits

A05-Grants Domestic

A06-Transfers

A13-Repair & Maintenance

A09-Physical Assets

17

17

Rector, PAAA,

Lahore

103,315,000

45,345,000

113,000

-

-

280,000

1,553,000

150,606,000

18

DGA (P&NR),

Lahore

106,698,000

28,380,000

30,000

-

-

256,000

320,000

135,684,000

19 DG PAW, Lahore

22,966,000

4,048,000

150,000

-

-

47,000

168,000

27,379,000

20

DGA Punjab, Lahore

180,546,000

63,538,000

1,564,000

-

-

233,000

445,000

246,326,000

21

DGA (DG) Punjab

(N), LHR

110,807,000

33,546,000

357,000

-

-

208,000

533,000

145,451,000

22

DGA (DG) Punjab (S), Multan

114,578,000

31,203,000

11,000

-

-

280,000

576,000

146,648,000

23

DAG (South),

Karachi

13,605,000

3,548,000

-

-

-

46,000

27,000

17,226,000

24

DG CA&E (S), Karachi

110,000,000

42,408,000

116,000

-

-

117,000

200,000

152,841,000

25 DGA Sindh, Karachi

245,073,000

95,956,000

1,125,000

-

-

98,000

398,000

342,650,000

26

DGA (IR&C) (S), Karachi

60,576,000

16,187,000

86,000

-

-

94,000

229,000

77,172,000

27

DGA(LC) Sindh,

Karachi

66,191,000

27,214,000

11,000

-

-

-

377,000

93,793,000

28

DGA (DS) (South), Karachi

68,588,000

17,290,000

75,000

-

-

-

182,000

86,135,000

29

DAG (North)

Peshawar

15,095,000

4,023,000

45,000

-

-

117,000

91,000

19,371,000

30

DGA KPK

Peshawar

101,240,000

27,432,000

263,000

-

-

186,000

391,000

129,512,000

31

DGA (DG) KP

Peshawar

131,308,000

30,564,000

53,000

-

-

-

308,000

162,233,000

32

Director, PAAA,

Quetta

18,653,000

5,317,000

11,000

-

-

210,000

302,000

24,493,000

33

DGA Balochistan,

Quetta

69,055,000

20,547,000

66,000

-

-

-

456,000

90,124,000

34

DGA (LC), Bal,

Quetta

30,945,000

8,211,000

11,000

-

-

-

262,000

39,429,000

Total

3,729,047,000

1,326,515,000

71,840,000

33,774,000

73,000

10,236,000

29,806,000

5,201,291,000

18

SECTION III

PLANNED AUDIT ACTIVITIES

2020-21

19

There are seven Audit Wings headed by Deputy Auditors General which deals with different audit

areas and jurisdiction. The planned activities to be carried out by each wing are detailed as under:

A) CORPORATE AUDIT & ENERGY WING

Summary of Planned Activities of Corporate Audit & Energy Wing

Sr.

No. Type of Audit DG

(CA&E)

N

DG

(CA&E)

S

DGA

(WR),

Lahore

DGA

(P&NR)

DGA

(Power)

DGA

(P&TS)

DGA

(Railways)

Total

1 Financial Attest Audit 2 0 0 7 0 2 1 12

2 Compliance Audit 47 37 50 54 75 75 50 388

3 Performance Audit 3 3 1 3 2 0 2 14

4 Special Audits /

Studies 1 3 2 0 4 5 2 17

5 Information System

Audit (IS) 0 0 0 0 1 0 0 1

6 Forensic Audit 0 0 0 0 0 0 0 0

7 FAP 0 0 18 0 17 0 0 35

Total 53 43 71 64 99 82 55 467

The CorporateAudit &Energy Wing comprises of the following Field Audit Offices: -

1. Directorate General (Commercial Audit &Evaluation) North, Islamabad

2. Directorate General (Commercial Audit & Evaluation) South, Karachi

3. Directorate General Audit, Water Resources, Lahore

4. Directorate General Audit, Petroleum & Natural Resources, Lahore

5. Directorate General Audit, Power, Lahore

6. Directorate General Audit, Postal &Telecommunication Services, Lahore

7. Directorate General Audit, Railways, Lahore

1) DirectorateGeneral(Commercial Audit& Evaluation) North, Islamabad

Functional Jurisdiction

Directorate General, Commercial Audit & Evaluation (DG CA&E) North, Islamabad is a Field

Audit Office of the Department of Auditor General of Pakistan and has the mandate to conduct the

audit of all commercial organizations under the control of and funded by the Government including

authorities or bodies, autonomous organizations, semiautonomous organizations, development

projects, PSDP projects and foreign funded projects etc.

The office of DGA(CA&E) carries out the audit of Public Sector Enterprises having their

headquarters situated in the Federal Capital, Punjab and KP. It fully corresponds to its mandate as

mentioned in Section-7 (Certification Audit), Section-8(c) (Audit of all trading, manufacturing,

profit and loss accounts, balance sheets and other subsidiary accounts kept by any Federal /

Provincial Department), Section-9 (Audit of Authorities substantially financed by loans & grants

from the Consolidated Fund), Section-10 (Special Studies) and Section-15 (Companies) of the

Auditor-General’s (Functions, Powers and Terms and Conditions of Service) Ordinance, 2001.

20

SUMMARY OF PLANNEDAUDIT OF DGAUDIT (CA&E)NORTH AT A GLANCE

(Rs. in millions)

Sr.

No.

Type of Audit No of formations

Planned for

2020-21

Planned

Amount

Planned Person

days

1. Financial Attest Audit 02 74,788.77 310

2. Compliance Audit 47 899,042.00 9916

3. Performance Audit 03 3,192.995 958

4. Special Audits/ Studies 01 87,471 200

5. Information System Audit (IS) 0

6. Forensic Audit 0

7. FAP 0

Total 53 1,064,494.00 11,384

2) DirectorateGeneral (Commercial Audit& Evaluation) South, Karachi


Directorate General, Commercial Audit and Evaluation (DG CA&E), South is a Field Audit Office

of the Department of Auditor General of Pakistan and has the mandate to conduct the audit of

accounts of 37 Public Sector Enterprises (PSEs), out of which 27 PSEs are under the jurisdiction of

Federal Government, 07 PSEs are under Sindh Government and 03 PSEs are under Baluchistan

Government.

SUMMARY OF PLANNED AUDIT OF DGAUDIT (CA&E) SOUTH AT A GLANCE

(Rs. in millions)

S# Type of

Audit

No. of Audit

Formations

Total Planned Amount

Estimated Planned

Person-days

1 Compliance 37 1,232,592.65

6,939

2 Performance 03 - 1488 (496x3)

3 Special 03 - 1488 (496x3)

Total 43 9,915

3) Directorate General Audit Water Resources, Lahore


Directorate General Audit (WR) is entrusted with the mandate to conduct audit of the accounts of

Ministry of Water Resources (MoWR) and its allied entities. As such, the audit jurisdiction of

DGAWR comprises of MoWR, Water and Power Development Authority (WAPDA), Indus River

System Authority (IRSA), Water Sector Capacity Building and Advisory Services Project

(WCAP), Federal Flood Commission (FFC), Pakistan Commissioner for Indus Waters (PCIW) and

Neelum Jhelum Hydropower Company (NJHPC). In general, DGAWR has the mandate to conduct

the audit of all departments and organizations under the control of MoWR and funded by the

Government of Pakistan and donor agencies which include any authority or body, autonomous

organizations, semi-autonomous organizations, development projects, PSDP projects and foreign

funded projects etc.

(Rs. Millions)

21

SUMMARY OF PLANNED AUDIT OF DGAUDIT (WR)AT A GLANCE

(Rs. in millions)

Type of Audit No. of Audit

Formations

Planned

Amount

Planned

Person Days

FAP Audits 18 0 1,405

Compliance Audit 50 174,175.30 5,301

Performance Audit 01 0 1,783

Special Studies 02 0 3,146

Total 71 174,175.30 11,635

4) Directorate General Audit Petroleum & Natural Resources, Lahore


The Directorate General of Audit, Petroleum& Natural Resources has the mandate to conduct the

audit of revenue receipts i.e. royalties on Crude Oil and Natural Gas, Gas Development Surcharge,

Gas Infrastructure Development Cess, Discount Retained on Local Crude Oil Price, Windfall Levy

and Petroleum Development Levy, and expenditure of Ministry of Energy (Petroleum Division).All

organizations / Public Sector Entities (PSEs) under Petroleum Division, Oil & Gas Regulatory

Authority under the Cabinet Division and KPOGCL under Energy & Power Department KPK fall

under audit jurisdiction of the Director General Audit (P&NR). It is headed by the Director General

based in Lahore with Regional Directorates headed by Directors in Islamabad and Karachi.

SUMMARY OF PLANNED AUDIT OF DGAUDIT (P&NR) AT A GLANCE

(Rs in millions)

Type of Audit

Planned

No. of Audit

Formations

Planned

Amount

Planned

person-days

Financial Attest Audit 07 0.810 345

Issue Based Audit / Compliance Audit 54 9.436 6,577

Performance Audits/Special Studies 03 2.616 2550 + 1230 =

3,780

Total 64 12.862 10,702

5. Directorate General Audit, Power, Lahore


The Directorate General Audit Power, Lahore is entrusted to conduct the audit of the accounts of

Power Division (Ministry of Energy) and government owned power sector companies, authorities and

organizations i.e. PEPCO & its corporate entities, PITC, CPPA-G, PPIB, NEPRA, AEDB, NPPM

and NEECA.

22

SUMMARY OF PLANNED AUDIT OF DGAUDIT (POWER) AT A GLANCE

(Rs. in millions)


Formations

Planned

Amount

Planned

Person days FAP Audit 17 0 1,000

Compliance Audit 75 1,686,229.52 11,800


Special Study/ Special Audit 04 0 3,100

IS Audit 01 0 900

Total 99 1,686,229.52 18,300

5. Directorate General Audit, Postal &Telecommunication Services, Lahore


Directorate General Audit P&TS is mandated to conduct the audit of Pakistan Post Office

Department and Telecom Sector. The audit of erstwhile T&T/PTC and Pakistan Post Office

Department (PPOD) was assigned to the Directorate General Audit, P&TS, Lahore with effect from

01.01.1981 being successor to AG PT&T.

Statutory audit of Pakistan Telecommunication Authority (PTA), Frequency Allocation Board

(FAB), National Telecommunication Corporation (NTC), and Pakistan Telecommunication

Company Limited (PTCL) is conducted by Director General Audit (P&TS).

The audit of Special Communications Organization (SCO), National Radio & Telecommunication

Corporation (NRTC), Telephone Industries of Pakistan (TIP) and Pakistan Post Office Department

(PPOD) also fall under the jurisdiction of this office.

The audit of Universal Service Fund (USF), USF Company, Information Communication

Technologies Research & Development (ICT R&D) Fund and Company (now Ignite National

Technology Fund Company) also assigned to this office.

SUMMARY OF PLANNED AUDIT DGAUDIT (P&TS) AT A GLANCE

(Rs in millions)


Formations

Auditable Amount

(Total)

Planned Mandays

(Excl. DAC/PAC)

Financial Attest (PPOD) 01 956,780 1,530

Financial Attest of Foreign

Aided Project (SCO) 01 718.858 177

Compliance 75 1,144,955 6,908

Special / Issue Based

Audit / Study

05 - 4,295

Information system - - -

Special Assignment - - -

Others - - -

23

6. Directorate General Audit (Railways), Lahore


Directorate General Audit (Railways) has the mandate to conduct the audit of expenditure as well

as revenue earnings of Pakistan Railways, which is under the control of Ministry of Railways and

funded by the Government of Pakistan. It includes all departments of Pakistan Railways (PR), its

ancillary corporations, development projects, PSDP projects and foreign funded projects etc.

SUMMARY OF PLANNED AUDIT OF DGAUDIT (RAILWAYS) AT A GLANCE

(Rs. in millions)


Formations Planned amount Planned

Mandays Financial Attest 35 167,579.00 1078

Compliance 50 87,141.00 5814

Performance 2 3,058.79 934

Special Study 2 110,239.59 1030

Total 89 368,018.38 8856

B) DEFENCE SERVICES AUDIT WING

Summary of Planned Activities of Defence Service Audit Wing

Sr.

No. Type of Audit DGA

(DS)

North

DGA

(DS)

South

DGA

Works

(Fed.)

Director

Audit

CPEC

Total

1 Financial Attest Audit 2 3 1 0 6

2 Compliance Audit 324 91 122 29 566

3 Performance Audit 0 0 0 0 0

4 Special Audits / Studies 5 3 4 0 12

5 Information System Audit (IS) 0 0 0 0 0

6 Forensic Audit 0 0 0 0 0

7 FAP 0 0 0 3 3

Total 331 97 127 32 587

The Defence Services AuditWing comprises of the following Field Audit Offices:

1. Directorate General Audit (Defence Services) North, Rawalpindi

2. Directorate General Audit (Defence Services) South, Karachi

3. Directorate General Audit, Works (Federal), Islamabad

4. DirectorateAudit, CPEC, Islamabad

1. Directorate General Audit (Defence Services) North, Rawalpindi


Directorate General Audit Defence Services (DGADS) North mandated to conduct the audit of

budgetary grants of Defence Services (except POF) administered by Ministry of Defence and

Ministry of Defence Production. Organizations within the Audit jurisdiction of Directorate General

Audit Defence Services-North include:-

a) All formations / units of Pakistan Army, Navy and Air Force located in the

provinces of Punjab, KPK, AJ&K, Gilgit Baltistan and Islamabad

b) All Cantonment Boards located in the province of Punjab and KP

24

c) Ministry of Defence Production (Establishments) pertaining to Pakistan Army, Navy

& Air Force

d) Federal Government Educational Institutions functioning in Cantonment & Garrison

Areas

e) Defence Housing Authority & Frontier Works Organization

SUMMARY OF PLANNED AUDIT OF DGAUDIT (DS) NORTH AT A GLANCE

(Rs. in millions)


Formations

Planned Amount Planned

Mandays Financial Attest 02 1,509,025.257 2897

Compliance* 330

2,574,764.751

17,833

Special Audit 05 817,142.00 1,424

Total 337 4,900,932.008 22,154

Note: - *includes ACL audit of Rs. 506,353.21 (M).

2. Directorate General Audit (Defence Services) South, Karachi


Directorate General Audit Defence Services (South) conducts audit of Ministry of Defence

andMinistry of Defence Production and the units under the administrative control of these two

ministries in Sindh and Baluchistan Provinces. These include:

a. All formations / units of Pakistan Army, Navy and Air Force located in the

provinces of Sindh and Baluchistan.

b. All Cantonment Boards located in the Province of Sindh and Baluchistan; and

c. Ministry of Defence Production (Establishment) pertaining to Pakistan Navy at

Karachi.

The Directorate General Audit Defence Services (South) also carries out Certification of

Appropriation Accounts of Defence Services prepared and submitted by CNA, CMA (KC) and

CMA (QC).

SUMMARY OF PLANNED AUDIT OF DGAUDIT (DS) SOUTH AT A GLANCE

(Rs in millions)

Type of Audit

No. of Audit

Formations

Planned

Planned Amount

Planned

Mandays

Financial Attest Audit 03 153,812.00 900

Compliance Audit 91 65,044.05 6,020

Special Studies 03 12,839.34 1,550

Audit Follow Up - - 1,652

Other Activities - - 1,628

Total 97 231,695.34 11,750

25

3. Directorate General Audit Works (Federal), Islamabad


Directorate General Audit Works (Federal), Islamabad has the mandate to conduct the audit of

organizations/departments engaged in execution of works under the control of Government of

Pakistan, either funded by the Government or having their own financial resources.

There are seven (07) Principal Accounting Officers having control of thirteen (13)

Departments/Autonomous Bodies with 265 formations/spending units under the audit jurisdiction

of this office.

SUMMARY OF PLANNED AUDIT DG AUDIT WORKS (FEDERAL) AT A GLANCE

(Rs in millions)

Type of Audit No. of Audits Planned Amount

Planned

Mandays

Financial Attest (Pak PWD Accounts) 1 6,995.506 302

Compliance with Authority Audit 122 457,413.586 6,100

Foreign Aided Projects* 7 23,929.610 610

Special Audit 2 13,651.225 520

Special Studies 2 0 510

Total 134 501,989.927 8,042

4. Directorateof Audit, CPEC, Islamabad


Directorate of Audit CPEC (China-Pakistan Economic Corridor), Islamabad is a part of Directorate

General Audit Works (Federal), Islamabadand has the mandate to conduct the audit of

organizations/departments engaged in the execution of projects funded through PSDP / ADP,

Grant, and Public-Private Partnership (PPP) under CPEC.

There are five (06) Principal Accounting Officers having control of thirty-two (32)

projects/formations/spending units under the auditorial jurisdiction of this office.

SUMMARY OF PLANNED AUDIT OF DIRECTORATE OF AUDIT (CPEC)

AT A GLANCE

(Rs in millions)

Type of Audit No. of

Audits

Planned

Amount

Planned Mandays

/ Person days

Compliance with Authority Audits 29 13,271.649

Phase-I =989

Phase-II= 497

Total = 1,486

Financial Attest Audit Foreign Aided Projects* 03 45,400 114

Total 32 58,671.649 1,600

26

C) FEDERAL AUDIT OPERATIONS (FAO) WING

Summary of Planned Activities of Federal Audit Operations Wing

Sr. No. Type of Audit DGA

(FG)

DGA

(CC&E)

DGA

(SSN)

DGA

(F&I) Total





5 Information System Audit

(IS) etc. 0 0 0 0 0


7 FAP 48 8 4 0 60

Total 374 85 93 59 611

Federal Audit Operations Wing comprises of the following Field Audit Offices:

1. Directorate General Audit, Federal Government, Islamabad

2. Directorate General Audit (Climate Change &Environment), Islamabad

3. Directorate General Audit, Social Safety Nets, Islamabad

4. Directorate General Audit, Foreign & International, Islamabad

1) Directorate General Audit (Federal Govt), Islamabad


Directorate General Audit (Federal Government), Islamabad has the mandate to conduct the audit

of all departments and organizations under the control of and funded by the Federal Government

which includes authorities or bodies, autonomous organizations, semi-autonomous organizations,

development projects, PSDP projects and foreign funded projects, etc. Each audit entity is

recognized by a Principal Accounting Officer (PAO), who is responsible for maintaining complete

record of transactions and reconciling its record with the Accountant General Pakistan Revenues.

SUMMARY OF PLANNED AUDITOF DG AUDIT (FG)AT A GLANCE

(Rs. in millions)


Formations

Planned Amount

(Total)

Planned

Person days


Compliance with Authority Audit 311 125,134.296 13,113

Performance Audit 3 1,965

PSDP Audit 5 6,404.339 644

Foreign Aided Project (FAP)

Audit 48 432,267.88 1,994

Special Audit 4 2,225

Special Audit Assignments Awaited 0

Reserved 715

Total 374 618,600.383 34,500

27

2. Directorate General Audit (Climate Change &Environment), Islamabad


The Directorate General Audit (Climate Change &Environment) conducts the audit of accounts /

expenditure of Environment related and Disaster Management Organizations at National,

Provincial and District level and provides technical assistance on Environment related Audits to

DG Audit Gilgit-Baltistan and DG Audit Azad Jammu & Kashmir.

SUMMARY OF PLANNED OF DG AUDIT (CC&E) AT A GLANCE

(Rs in millions)


Formations

Planned

Amount

Planned

Mandays


Foreign Aided Projects 8 11,811.88 873

Audit of expenditures related to Covid-19 38 24,474.099 976

Compliance Audit 23 14,330.56 837

Environment Audit 4 - 1218

Special Study 1 3,072 323


Performance Audit 2 7,438.42 598

Total 80 49,427.96 5462

3. Directorate General Audit, Social Safety Nets, Islamabad


Directorate General Audit, Social Safety Nets, has been established by upgrading Directorate of

Zakat Audit with effect from March 08, 2019.The Directorate General’s mandate is to develop

Sectoral Audit Report(s) on Social Protection and Social Assistance programs in Pakistan.

There are eleven (11) Principal Accounting Officers having control of Eighteen (18) Departments /

Autonomous Bodies with 432 formations/spending units under the Audit jurisdiction of this office.

These Audit entities include: -

1. Benazir Income Support Program

2. Pakistan Bait-ul-mal

3. Ministry of Overseas Pakistanis and Human Resource Development, Islamabad

4. Employees Old-age Benefits Institution (EOBI)

5. Workers Welfare Fund (WWF)

6. Directorate of Workers Education

7. Overseas Pakistanis Foundation

8. Overseas Employment Corporation

9. National Industrial Relations Commission

10. Bureau of Emigration & Overseas Employment

11. Pakistan Poverty Alleviation Fund (PPAF)

12. Central and Provincial Zakat Fund

28

SUMMARY OF PLANNED AUDIT OF DG AUDIT (SSN) AT A GLANCE

(Rs in millions)

Type of Audit No. of Audits Planned Amount

Planned

Mandays

Compliance with Authority Audits 86 395,946.896 5102

Foreign Aided Projects* 4 15,896.88 330

Performance Audit 1 0 618

Special Audit 2 0 1072

Total 93 411,843.776 7122

4. Directorate General Audit (F&I), Islamabad


Directorate General of Audit (Foreign & International) has the mandate of Audit of the Ministry of

Foreign Affairs (MOFA), Pakistan’s Missions abroad, allied offices abroad of other Ministries such

as, Commerce, Defense, Information, Broadcasting& National Heritage, Overseas Pakistanis&

Human Resource Development, Education& Professional Training, Finance, PIA sales offices

abroad and Directorate General Hajj, Jeddah.

SUMMARY OF PLANNED AUDIT DG AUDIT (F&I)AT A GLANCE

S.

No.

Types Audit Total No. of

Formations

Number of

Formations

audited

in 2019-20

Audit Plan

2020-21

No of

Formations

1. Financial Attest Audit 01

01 01

2. Compliance Audit

164

44 56

A-Mission Audit 122 31 41

B-Local Formations 14 09 14

C-Ministry of Religious

Affairs (Hajj, Jeddah) 01 - 01

D-PIA Stations abroad 27 04 -

3. Performance Audit -

4. FAP Audit

5. IS Audit

6. Special Audit

7. Special Study

01 (Education Subsidy)

8. IT Audit

9. Special Audit

Assignments(NAB/Others)

Total 165 46 58

29

D. SPECIAL SECTOR AUDIT AND REVENUE RECEIPT AUDIT

WING

Summary of Planned Activities of SSA / RRA Wing

Sr. No. Type of Audit DGA (IR&C)

South

DGA (IR&C)

North

Total

1 Financial Attest Audit 19 1 20

2 Compliance Audit 158 134 292

3 Performance Audit 1 1 2

4 Special Audits / Studies 4 1 5

5 Information System Audit (IS) 0 0 0

6 Forensic Audit 0 0 0

7 FAP 0 3 3

Total 182 140 322

SSA & RRA Wing comprises of the following Field Audit Offices:

1. Directorate General Audit, Inland Revenue & Customs (South), Karachi

2. Directorate General Audit, Inland Revenue & Customs (North), Rawalpindi

1. Directorate General Audit, Inland Revenue & Customs (South), Karachi


Directorate General Audit Inland Revenue & Customs (South), Karachi has the mandate to conduct

the audit of revenue receipts and expenditure incurred by the field offices of Federal Board of

Revenue located in the Provinces of Sindh and Baluchistan. These include:

1 Income Tax, Sales Tax, Custom Duty and Federal Excise Duty collected by FBR.

2 Expenditure of field offices of Inland Revenue & Customs (FBR) under Government

Grants relating to the Income Tax, Custom Duty, Sales Tax and Federal Excise Duty.

There are total 158 formations including 116 revenue and 42 expenditure formations, getting grants

from the government.

SUMMARY OF PLANNED AUDIT OF DG AUDIT (IR&C) SOUTH AT A GLANCE

(Rs.in millions)


Formations

Planned

Amount

Planned

Mandays

Financial Attest 19 2,325,000.000 466

Compliance 158 2,335,310.710 6375

Special Studies 04 - 2481

Performance Audit 01 -

Total 9322

2. Directorate General Audit (Inland Revenues & Customs) North, Lahore


Directorate General Audit Inland Revenue & Customs North Lahore conducts audit of expenditure

of FBR and its field formations and Federal Revenue Receipts realized in territorial jurisdiction of

Islamabad Capital Territory, Punjab, Khyber Pakhtunkhwa and Gilgit Baltistan. These include

30

Income Tax, Sales Tax, Customs Duty, Federal Excise Duty and Workers Welfare Fund collected

by Federal Board of Revenue.

SUMMARY OF PLANNED AUDIT OF DG AUDIT (IR&C) NORTH AT A GLANCE

(Rs. in millions)


Formations

Planned

Amount Planned Mandays

Financial Attest Audit 01 5,555,000.00 330

Compliance Audit

134 3,357,358 2,610

Special/Sectoral Audit 01 - 160

Performance Audit 01 - 160

Others (Foreign Aided Projects) 03 24,067 30

Total 140 3,290

D) DAG CENTRAL WING

Planned Audit Summary of DAG Central Wing

Sr.


(Punjab)

DGA

(Works)

DGA (DG)

North

DGA (DG)

South

Total






(IS) etc. 1 1 0 0 2


7 FAP 11 10 0 27 48

Total 373 184 501 293 1351

Deputy Auditor General Central comprises of the following Field Audit Offices: -

1. Directorate General Audit, Punjab, Lahore

2. Directorate General Audit Works (Provincial), Lahore

3. Directorate General Audit (District Govt.) Punjab, North, Lahore

4. Directorate General Audit (District Govt.) Punjab, South, Multan

1. Directorate General Audit, Punjab


Directorate General Audit Punjab has the mandate to conduct the audit of civil departments and

organizations under the control of and funded by the Government of Punjab which include

authorities or bodies, autonomous organizations, semi-autonomous organizations and foreign

funded projects etc.

31

SUMMARY OF PLANNED AUDIT OF DG AUDIT (PUNJAB) AT A GLANCE

(Rs. in millions)

Sr.

No Type of Audit

Nos of

Audits Formations/ Clients (Nos.)

Budget/Expenditure

F.Y 2019-20

1 Certification Audits 2 a)AG Punjab a) 1,832,691.24

b)Forest Department b) 6,865.77

2 Compliance Audits 358 Expenditure Audits=292

Revenue & Receipt Audits= 66 1,140,916.16

3 Financial Attest

Audits of FAP 11 11 -

4 Performance Audit 1 (Service Delivery of Model

Police Stations in Punjab) -

5 Information System

Audit 1

(Land Record Management

Information System) -

2. Directorate General Audit Works (Provincial), Lahore


DirectorateGeneralAuditWorks(Provincial),Lahore

hasthemandatetoconducttheauditofallPublicWorksexecuting

departmentsandorganizationsunderthecontrolofandfundedby theGovernmentofthePunjab including

authorities,autonomousorganizations,semi-autonomousorganizations,development projects, ADP

and foreign funded projects etc.

SUMMARY OF PLANNED AUDIT OF DG AUDIT (WORKS) AT A GLANCE

(Rs. in millions)

TypeofAudit No.ofAuditFor

mations

PlannedAmo

unt

Planned

Mandays FinancialAttest:

(Phase-I)

GoPbWorksPortion

FAPAudit

01

10

125,144.151

-

896

1,045

PerformanceAudits* 02 17,723 2,705

ProjectAudit 01 915 521

SpecialAudit/Special

Study*

05 4,765 3,661

ISAudit 01 975

ComplianceAudits 164 135,281.751 13,999

Total 184 23,802

3. Directorate General Audit (District Government)Punjab North, Lahore


Directorate General Audit, District Governments Punjab (North) Lahore has the mandate to

conduct the audit of Local Governments comprising Metropolitan Corporation, Municipal

Corporations, Municipal Committees, District Councils, Tehsil Councils, Union Councils, District

Health Authorities and District Education Authorities of nineteen (19) Districts of Punjab (North)

namely Attock, Bhakkar, Chakwal, Gujranwala, Gujrat, Hafizabad, Jhelum, Kasur, Khushab,

Lahore, Mandi Baha-ud-Din, Mianwali, Nankana Sahib, Narowal, Okara, Rawalpindi, Sargodha,

Sheikhupura, Sialkot and eight companies of the department of Local Government and Community

Development i.e. Cattle Market Management Companies and Waste Management Companies.

Further, audit of two (2) Danish Schools and three (3) Centers of Excellence has also been

entrusted during the previous year.

33

SUMMARY OF PLANNED AUDIT OF DG AUDIT (DG) NORTH AT A GLANCE

Sr.

No. Type of Audit

Total Number of

Formations

Formations

planned

1 Financial Attest Audit (DEAs and DHAs) 38 38

2

Financial Attest Audit (Metropolitan / Municipal

Corporations) 7 7

3 Compliance Audit (District Education and

Health Authorities) 5628 367

4 Compliance Audit (Metropolitan, Municipal

Corporations) 07 07

5 Compliance Audit (District Councils) 18 18

6 Compliance Audit (Municipal Committees) 104 46

7 Compliance Audit (Waste and Cattle Market

Management Companies) 8 6

8 Compliance Audit (Danish Schools and Centre

of Excellence) 5 4

9 Special Audit - 01

10 Performance Audit - 04

11 Special Study - 03

4. Directorate General Audit (DG) Punjab South, Multan


DirectorateGeneral Audit, District Governments Punjab (South) Multan has the mandate to conduct

the audit of all field audit of the Metropolitan/Municipal Corporations, District Councils, Municipal

Committee and Union Councils which also includes audit of District Health and Education

Authorities and their Chief Operating Officers, Chief Officers of Local Governments and Chairman

Union Councils.

SUMMARY OF PLANNED AUDIT OF DG AUDIT (DG) SOUTH AT A GLANCE

(Rs. In millions)

Type of Audit

No. of Audit/

Formations

Planned

Planned Amount Planned Man

days


Compliance Audit (District Health & Education

Authorities) 170 76,646.728 3791

Compliance Audit of Danish Schools Center of

Excellence (COE) 5 335.083 145

Audit of Foreign Aided /World Bank Funded

Projects 27 5,703.816 646

Compliance Audit (Municipal Corporations, and

Municipal Committees) 42 28,938.986 1450

Audit of Waste Management Companies 3 4,592.000 710

Audit of Cattle Market Management Companies 5 489.766 760

Performance Audit 4 3,510.418 617

Special Study 3 483.844 752

Audit Follow up - - 2170

Total 293 325,228.582 11742

34

E) DAG (NORTH) WING

Summary of Planned Activities of DAG North Wing

Sr. No. Type of Audit DGA (KP) DGA (DG)

KP DGA (GB)

DGA

(AJ&K) Total






(IS) etc.

1 1 0 1 3


7 FAP 31 1 2 0 34

Total 382 583 279 447 1691

Deputy Auditor General (North) comprises of the following Field Audit Offices: -

1. Directorate General Audit, KPK, Peshawar

2. Directorate General Audit (DG) KP, Peshawar

3. Directorate General Audit (GB), Gilgit

4. Directorate General Audit (AJ&K) Muzaffarabad

1. Directorate General Audit, KPK, Peshawar


Directorate General Audit Khyber Pakhtunkhwa has the mandate to conduct the audit of all

departments and organizations under the control of and funded by the Government of Khyber

Pakhtunkhwa which include authority or body, Autonomous Organizations, Semi-Autonomous

Organizations, Development Projects, PSDP Projects and Foreign Funded Projects etc.

SUMMARY OF PLANNED AUDIT OF DG AUDIT (KP) AT A GLANCE

(Rs in millions) Type of Audit No. of Audit

Formations

Planned Amount

Planned

Mandays

Financial Attest:

a) Accounts

b) FAP

2

675.837

260

31 37,891.94 955

Compliance:

a) Expenditure

b) Revenue Receipt

287

208,562.95

6714

55 26,970.58 1070

Performance 05 265.89 542

Information system 01 30 220

Special Audit 01 6,665 168

Special Assignment 0 0 0

Others (follow-up) 0 0 2478

Total 382 281,062.197 12407

35

2. Directorate General Audit (DG) KP, Peshawar


Directorate General Audit, District Governments, Khyber Pakhtunkhwa has the mandate to conduct

the audit of the Local Bodies in Khyber Pakhtunkhwa including Town/ Tehsil Municipal

Administration, VCs/ NCs, LCB, AD LG&RDD and Local Area Development Authorities.

SUMMARY OF PLANNED AUDIT OF DG AUDIT (DG) KP AT A GLANCE

(Rs in millions)


Formations

Planned Amount

Planned

Man-days

Financial Attest 35 164,965.70 2,175

Compliance 537 194,497.94 8,649


Information system 00 00 00

Special Audit/Special study 07 00 615

Environmental Audit 01 00 225

Foreign Aided Project 01 00 00

Others 00 00 00

Total 583 359,463.64 13,469

3. Directorate General Audit (GB), Gilgit


Directorate General Audit, Gilgit-Baltistan hasthe mandatetoconducttheaudit of

alldepartmentsand organizationsunderthecontrolofandfundedbytheGovernmentofGilgit-

BaltistanandGilgit- BaltistanCouncilwhichinclude

authoritiesorbodies,autonomousorganizations,semi- autonomous organizations, development

projects,PSDP projects and foreign funded projects.

SUMMARY OF PLANNED AUDIT OF DG AUDIT (GB) AT A GLANCE (Rs. inMillions)

TypeofAudit No. ofAudit

Formations

PlannedAmount

Planned

Mandays

Financial Attest Audits 2 57,505.407 121

Foreign Aided Project (FAP)

Audits

2 12,509 48

Compliance with AuthorityAudit 268 38,666.155 2,436

Performance 2 2,482.864 84


Total 279 129,512.549 3,030

36

4. Directorate General Audit (AJ&K) Muzaffarabad


Directorate General Audit Azad Jammu and Kashmir has the mandate to conduct the audit of all

departments and organizations under the control and funded by the Government of AJ&K and

AJ&K Council which include authority or body, autonomous organizations, semi-autonomous

organizations, development projects, PSDP projects and foreign funded projects.

SUMMARY OF PLANNED AUDIT OF DG AUDIT (AJ&K) AT A GLANCE

(Rs. in millions)


Formations

Planned Amount

(Total)

Planned

Mandays

Financial Attest 5 222,675.135 590

Compliance 436 93,732.636 5680

Performance 2 276.418 820

Special Audit 2 551.493 730

I.T Audit 1 77.513 350

Special Study 1 431.5 380

Total 447 317,744.700 8550

F) DAG (SOUTH) WING

Summary of Planned Audit of DAG (South) Wing

Sr.


(Sindh)

DGA

Baluchistan

DGA (LC)

Sindh

DGA (LC)

Baluchistan Total






(IS) etc. 0 0 0 0 0


7 FAP 19 6 0 0 25

Total 806 637 354 503 2300

Deputy Auditor General (South) comprises of the following Field Audit Offices: -

1. Directorate General Audit, Sindh, Karachi

2. Directorate General Audit, Baluchistan, Quetta

3. Directorate General Audit (LC), Baluchistan, Quetta

4. Directorate General Audit (LC), KP, Peshawar

37

1. Directorate General Audit, Audit Sindh, Karachi


Directorate General Audit (Sindh) has the mandate to conduct the audit of all departments and

organizations under the control of and funded by the Government of Sindh which include all

authorities, autonomous organizations, semi-autonomous organizations, development projects,

PSDP and foreign funded projects etc. other than Local Government Department, along with

authorities under Local Government, Public Health Engineering Department, Environment

Protection Agency and Provincial Disaster Management Authority.

SUMMARY OF PLANNED AUDIT OF DG AUDIT (SINDH) AT A GLANCE

(Rs. in millions)


Formations

Planned Audit

Amount

Planned

Person days Financial Attest 2 2,106.765 2,310

Financial Attest (FAP) 19 - 1,845

Compliance

(includes COVID-19 specific expenditure

as identified on page 67)

772 506.897 19,787

Performance Audits 3 - 2.376

Special Audit Assignments 7 - 3,482

Special Studies 3 - 2,342

Forensic Audit - - -

IS Audit - - -

Total 806 2,613.662 32,142

2. Directorate General Audit Baluchistan, Quetta


Directorate General Audit, Baluchistan has the mandate to conduct the audit of all departments and

organizations under the control of and funded by the Government of Baluchistan which include

autonomous organizations, semi-autonomous organizations, development projects, Public Sector

Development Projects (PSDP) and foreign funded projects etc.

There are 40 Departments with 3,476 drawing and disbursing officers working in the jurisdiction of

Directorate General Audit, Baluchistan.

SUMMARY OF PLANNED AUDIT OF DG AUDIT (BALUCHISTAN) AT A GLANCE

(Rs. in millions)

Type of audit Number of

audits

Planned amount

Planned person days

Financial Attest 1 369,217 500

Others/FAP 6 2,522 100

Compliance 626 217,078 6,434

Performance 2 17,346.010 1,125

Special Audit 2 1,525.733 1,210

Total 637 607,688.743 9,369

38

3. Directorate General Audit (LC) Baluchistan, Quetta


Directorate General Audit Local Councils, Baluchistan has the mandate to conduct the audit of

Local Councils and Departments of Local Governments in Baluchistan.Director General Audit

Local Councils, Baluchistan has also the mandate to conduct the audit of Quetta Development

Authority and Quetta Water and Sanitation Authority.

SUMMARY OF PLANNED AUDIT OF DG AUDIT (LC) BALUCHISTAN AT A GLANCE

(Rs.in millions)

Type of Audit Number of

Formations

Planned for Audit

2019-20

Planned

Amount

Planned

Mandays Financial Attest NA NA NA

Compliance Audit

(Local Councils/Government) 498

8,662 1468

Compliance Audit

QDA and QWASA 2 2,628 485

Special Study 3 310 1191

Special Audit - - -

Information system NA NA NA

Performance Audit - - -

Others NA NA NA

Total 503 11600 3144

4. Directorate General Audit (LC) Sindh, Karachi


Directorate General Audit, Local Councils, Sindh has the mandate to conduct the audit of accounts

of Local Government Department, Public Health Engineering &Rural Development Department

and their subordinate offices, Karachi Metropolitan Corporation, Karachi Water & Sewerage

Board, District Councils, Municipal/Town Committees, Union Councils and Development

Authorities.

SUMMARY OF PLANNED AUDIT OF DG AUDIT (LC) SINDHAT A GLANCE

(Rs in Millions)

Type of Audit

No. of Audit

Formations

Planned Amount

under Audit

Planned

Mandays

Compliance 350 179,007.110 4,143

Performance Audit 2 0 800

Special Studies 2 0 600

Total 354 179,007.110 5,543

39

SECTION IV

ANNUAL TRAINING PLAN

2020-21

40

Pakistan Audit and Accounts Academy (PAAA) is the premier institute of the Department of the

Auditor General of Pakistan mandated to provide both induction level training and in-service

training to the establishment of the DAGP. The PAAA also provides policy input to the higher

management on strategic issues. PAAA is the sole gateway for training the officers who seek career

in Pakistan Audit and Accounts Service to carry out the statutory Audit as laid down in the

Constitution of Islamic Republic of Pakistan.

Specialized Training Program, an induction level training, is the flagship programof Pakistan Audit

and Accounts Academy. New entrants after entering into civil service are transformed into

professional civil servants with adequate knowledge of the principles and techniques of modern

finance, accounting and auditing. PAAA is also responsible for conducting continuous professional

development program at local and international level. To fulfill this responsibility, PAAA is

reinvigorating its trainings by including new and emerging audit areas.

Pakistan Audit and Accounts Academy is veteran in imparting trainings on the latest developments

in the public financial reporting standards and new dimensions of public sector auditing. Training

modules are being customized to impart the most relevant and quality training to enable the DAGP

to fulfill the constitutional mandate and contribute towards improved financial decision making at

policy level.

Advent of information technology in every sphere of business is a real challenge at present.

Establishment of the Center for information system auditing (CISA) in PAAA is the first step

towards training of information systems auditing. PAAA and its four regional Academies are fully

equipped with training facilities and faculty. Thus, PAAA is ever committed to contribute in

realizing the vision of the Auditor General of Pakistan during the Audit Year 2020-21.

Strategy for Assessing the Demand

This year the Demand-Based Training Needs Assessment has been carried out through a multi-

dimensional mechanism:

Through informal assessment of training needs ascertained from various trainees

representing different offices and feedback of trainees having attended short courses at

PAAA, Lahore and its regional Academies and analysis of response of courses executed

under the ambit of ATP 2019-20.

In the wake of formal data collected from field audit and accounts offices, relying on

exchanges of correspondence, demand of all Field Audit Offices was holistically assessed

leading to prioritized selection of course designing compatible with capacity building needs.

Due weightage has been accorded for inclusion of all capacity building activities and

courses envisioned by the HR wing of Auditor-General of Pakistan.

Rationale for Inclusion of Courses in ATP 2020-21:

Upon receipt of requisite data, the Pakistan Audit and Accounts Academy prioritized the courses in

the following order:

1. Appraisal of Courses of Audit & Accounts included in ATP 2019-20so as to determine

whether these courses merited retention in ATP 2020-21.

2. Courses demanded by a majority of field audit and accounts offices (Maximum number of

courses).

3. Courses with a high response and appreciation level in the previous training year.

41

4. Courses emphasized for being designed and developed by HR wing of Auditor General of

Pakistan.

5. Courses in the field of emerging Audit Areas.

It has been strategized that the ATP would be reviewed annually over the next three years i.e. 2021-

24 with a special focus on impact assessment on the basis of feedback from participants and the

assessment by the faculty. Any areas identified in the impact assessment will accordingly be

incorporated yearly as a result of meaningful deliberations realizing the best value for the untapped

potential of the entire training cycle. Need assessment then may be carried out again after a period

of five years to further improvise capacity building.

List of the courses included in the Annual training Plan 2020-21 is as under:

Financial Audit Manual (FAM)

Budgeting in Public Sector & MTBF

Audit of Fraud & Corruption

Audit of Procurement, PPRA Rules & Contract Management

Composite Schedule of Rates (CSR-2018)

New Accounting Model (NAM) & IPSAS

120th Public Finance Managers Course (PFMC)

Audit Report Writing in Official Urdu

Preparation of Appropriation Account

Audit Command Language (ACL) Foundation/ Data Extraction

Public Sector Rules & Regulations

Ethical Responsibilities of a Civil Servant

Human Resource Management (HRM)

Basic Information Technology (IT)

Drawing & Disbursing Officers (DDOs) Training

Internal Controls

121th Public Finance Managers Course (PFMC)

Audit & Accounting System of Local Bodies

Secretariat Instruction / Effective Communication& Presentation Skills

Managing the Work of DAC & PAC

Public Works: Audit & Accounts

Certification Audit

Audit Command Language (ACL) Foundation / Data Extraction

Audit of Pension

Information Risk, Security and Controls

IS Auditing

Auditing IT Business Continuity Plan

SAP (FI)

ACL Foundation / Data Extraction

SAP (HR)

Preparatory Course on CISA

ACL Intermediate/ Advance

Audit Sampling & Use of CAATs

CCPT Training

Audit of Disaster Recovery Plans

Certification Audit / FAM Working Paper Kit

Forensic Audit / Accounting

Audit of Fraud & Corruption

Audit of Petroleum Sector

Audit of Sustainable Development Goals (SDGs)

42

Audit of Receipts & Income Tax Laws & Sales Tax

Audit of Telecommunication Sector Organizations

Audit of Telecommunication Sector Organizations

Audit of Public Private Partnership

Assignment Accounts & Special Drawing Accounts (SDAs)

IPSAS

New Accounting Model (NAM)

Public Sector Development Framework

Chartered Institute of Public Finance and Accountancy (CIPFA) (Module 1 to 7)

Chartered Institute of Public Finance and Accountancy (CIPFA) (Module 1 to 7)

Note: Regional Academies of PAAA have their own annual plans which will be implemented

in the respective regions.

43

SECTION V

PERFORMANCE AUDIT WING

44

Performance Audit Wing (PAW) was set up in 1981 in AGP Head Office to provide necessary

support for development of Performance Audit methodology.

With the passage of time, Performance Audit Wing evolved drastically to become the training

establishment of the Department of the Auditor-General of Pakistan engaged in imparting training

to the employees of the Department in Performance Auditing. The Wing has been assigned the

following roles to perform efficacious performance auditing:

Capacity Building & Training

Contents Development on Performance Auditing

Vetting of Preliminary Survey Reports (PSRs)

Archiving of Printed Performance Audit Reports

Short courses on Performance Auditing

Printing of quarterly magazine PERFORMIT

Training Courses Planned for 2020-21

Sr.

No.

Title of the proposed courses

for 2020-21

Participation

Level Duration Days

*Proposed

Venue

1 Performance Auditing: Strategic

Planning

Steps in strategic

planning

Topic selection criteria

Prioritizing and scoring

topics

BPS 17 and Above

01.07.2020 to

02.07.2020

02 Lahore/

(Virtual)

2 Performance Auditing Cycle.

(A) Planning Phase

Preliminary

survey report

Audit

Assignment Plan

BPS 17 and Above

13.07.2020 to

15.07.2020

03 Islamabad/

(Virtual)


(B) Execution Phase

Audit Cycle

Audit Program

Audit Evidence

BPS 17 and Above

03.08.2020 to

05.08.2020

03 Karachi/

(Virtual)

4 Data Analysis in Performance

Auditing BPS 17 and Above

19.08.2020 to

21.08.2020 03 Lahore/

(Virtual)


(C ) Reporting Phase

Detailed Audit report

Quality Management

Framework

Follow-up

BPS 17 and Above 16.09.2020 to

18.09.2020 03

Lahore/

(Virtual)

6 Value for Money (VFM)Course

for the Officers of Executive

Departments of Government of

Punjab

BPS 17 and Above

28.09.2020 to

30.09.2020 03

Lahore/

(Virtual)

45

Plan- B for Completing the Training Targets of 2020-21

The proposed courses and trainings would be conducted as per the schedule even if the Covid-19

pandemic persists and for the purpose PAW will arrange online courses for e- learning via video

linkand same plan shall be applied for conducting the International ITP, in consultation with the

HRM Wing of the AGP office.



Departments, Government of

Khyber Pakhtunkhwa

BPS 17 and Above

12.10.2020 to

14.10.2020 03

Peshawar/

(Virtual)



Departments of Governments of

Sindh & Baluchistan

BPS 17 and Above

27.10.2020 to

29.10.2020 03

Karachi/

(Virtual)

9 Value for Money (VFM) Course


Departments of Government of

AJ&K

BPS 17 and Above

23.11.2020 to

25.11.2020 03

Muzaffaraba

d/

(Virtual)

10 Report writing process in

Performance Auditing BPS 17 and Above

07.12.2020 to

09.12.2020 03

Lahore/

(Virtual)

11 ITP (local) BPS 17 and Above

21.12.2020 to

08.01.2021 14

Lahore/

(Virtual)

12 Refresher course on Performance

Auditing for PAAS officers

BPS 17 and Above

PA&AAS Officers

18.01.2021 to

22.01.2021 05

Karachi/

(Virtual)

13 Performance Auditing with

special emphasis on Procurement

Management

BPS-17 & above

Executive

Department

Officers

01.02.2021 to

02.02.2021 02

Lahore/

(Virtual)

14 Performance Auditing with

special emphasis on Contract

Management

BPS-17 & above

Executive

Department

Officers

08.02.2021 to

09.02.2021 02

Lahore/

(Virtual)

15 International ITP

Middle Audit

Managers from

various SAIs and

BPS-18 PAAS

Officers

15.02.2021 to

05.03.2021 15

Lahore/

(Virtual)

16 Refresher course on Performance

Auditing for PAAS Officers

BPS 17 and Above

PA&AAS Officers

29.3.2021 to

07.04.2021 05

Islamabad/

(Virtual)

17 Data Analysis in Performance


17.05.2021 to

19.05.2021 03

Lahore/

(Virtual)

18 Report Writing in Performance


31.05.2021 to

02.06.2021 03

Lahore/

(Virtual)

19 Refresher Course on

Performance Auditing for AAOs BPS 17 and Above

14.06.2021 to

18.06.2021 05

Lahore/

(Virtual)

20 On Demand Course BPS 17 and Above

21.06.2021 to

25.06.2021 05

Lahore/

(Virtual)

Total Working Days 88

Days

46

E-learning Plan of Action

• The training activities planned in ATP 2020-21will be completed in a secure environment

• E-learning will be adopted as under:

o Zoom pro Application will be used for the virtual training sessions

o The nominated participants will be asked to use laptops or smart phones

o Instructors will be apprised of the mode of training and related deliverables

o Training material (ppt presentations, case studies, exercises) will be shared via email

at least two days prior to the commencement of the session

o FAOs to ensure optimal engagement of their staff by sending nominations

o Feedback on the training activities/ performance of the participants will be shared

with the FAOs

corporate audit plan

Documents