OFFICE OF THE DIRECTOR GENERAL AUDIT SINDH l"Floor, Pakistan Audit & Accounts Complex, Gulshan-e-Iqbal, Block-11, Main University Road, Karachi. Ph: 021-99244751, Fax: 021-99244855 No: DGAS/CS-III/FAP- 12/ /SAGP/2017-18 Dated: Project Director, /0/ o y Sindh Agriculture Growth Project (Livestock Component), Bungalow No.44/142, LNbfence Officer Housing Society, Hyderabad. Subject: MANAGEMENT LETTER IN RESPECT OF SINDH AGRICULTURE GROWTH PROJECT (LIVESTOCK COMPONENT) We have r,-cently completed our audit of the financial statements of Sindh Agriculture Growth Project (Livestock Component) World Bank (IDA) Loan/Credit # 5494for the year ended June 30, 2C 18. In planning and performing our audit of the financial statements of the project, we considered internal controls and other issues in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements. 2. During our audit, we noted certain matters involving internal controls and other operational matters that are presented in the report for your consideration. These comments and recommendations, all of which have been discussed with the Project Management, are intended to improve internal controls and policies which result in cost controls and operating efficiencies. 3. The above mentioned points may please be looked into and remedial measures be taken to make the project viable and successful by instituting strong internal controls. (Lia unat Ali Memon)-' D'rector General Copy for information and necessary action to the Secretary, Livestock & Fisheries Department, Government of Sindh, KArachi. (Linquat Ali Memon) Director General i Scanned by CamScanner Financial Attest Audit Report on theAccounts of Sindh Agriculture Growth Project (Livestock Component), Hyderabad World Bank-assisted Loan No.5494-PK Agriculture, Supply & Prices Department Government of Sindh for the Financial Year 2017-18 Auditor-General of Pakistan Scanned by CamScanner TABLE OF CONTENTS Page No. Abbreviations and Acronyms i Preface ii PART -I Project Overview 03 Auditor's Report to the Management 04 Financial Statements 06 PART - II COVER LETTER TO THE MANAGEMENT LETTER 10 EXECUTIVE SUMMARY 11 MANAGEMENT LETTR 12 1. Introduction 12 2. Audit Objectives 13 3. Audit Scope and Methodology 14 4. AUDIT FINDINGS AND RECOMMENDATIONS 14 4.1 Organization and Management 14 4.2 Financial management 15 4.3 Procurement and contract management 18 4.4 Monitoring and Evaluation 22 4.5 Compliance with Grant / Loan covenants 23 4.6 Environment 23 4.7 Sustainability 23 4.8 Overall Assessment 23 5. CONCLUSION 24 ACKNOWLEDGEMENT 25 Scanned by CamScanner PART - I 1. PROJECT OVERVIEW 2. AUDITOR'S REPORT TO THE MANAGEMENT 3. FINANCIAL STATEMENTS Scanned by CamScanner е PART - П Scanned by CamScanner Abbreviations& Acronyms DAB Director Animal Breeding DAC Departmental Accounts Committee DAH Director Animal Husbandry DCVDL Director Central Veterinary Diagnostic Laboratory DFM District Field Manager DPD Deputy Project Director GFR General Financial Rules GOS Government of Sindh IDA International Development Association ISSA International Standards of Supreme Audit Institutions Plus Project Implementation Units PM-U Project Management Unit POL Petrot Oil Lubricants RFQ Request for Quotation SAGP Sindh Agricultural Development Project SFR Sindh Financial Rules TA/DA Travelling Allowance / Daily Allowance Scanned by CamScanner PREFACE The Auditor General of Pakistan conducts audit subject to Article 169 and 170 of the Constitution of the Islamic Republic of Pakistan 1973, read with section 7 of the Auditor General's (Functions, Powers and Terms and Conditions of Service) Ordinance 2001. The Financial Attest Audit of the Project "Sindh Agricultural Growth Project (Livestock Component) financed by the World Bank through IDA Credit No.5494-PK was carried out accordingly. The Directorate General Audit Sindh, Karachi conducted audit of the Sindh Agricultural Growth Project (Livestock Component) during 12tOctober to 16hOctober, 2018 for the period 01n July 2017 to 30 June 2018 with a view to expressing opinion on financial statements and reporting significant findings to the stakeholders. Audit examined the economy, efficiency, and effectiveness of the Project. In addition, Audit also assessed, on test check basis, whether the management complied with applicable laws, rules, and regulations in managing the Project .The Audit Report indicates specific actions that, if taken, will help the management to realize the objectives of the Project. The Report has been prepared for submission to the World Bank in terms of Loan Agreement. Dated: (Lia unt Ali Memoro- Karachi irector General 2 Scanned by CamScanner Name of Project Sindh Agriculture Growth Project (Livestock Component) Sponsoring Authority Secretary, Agriculture Supply & Prices Department, Government of Sindh through World Bank Loan Executing Agency Secretary Livestock & Fisheries Department, Government of Sindh. Loan/Credit # IDA-5494 PC-i Cost US$ 88.7 million (US$ 76.4 million Loan + US$ 12.3 million Contribution from farmers) Date of Loan/Credit 25t August , 2014 Signing Date of Loan/Credit Effetiveess30 October 2014 Effectiveness Date of Completion 30 hJune, 2019 Date of approval from ECNEC7 July 2014 ECNEC Loan/Credit Closing Date 30hJune 2019 Loan/Credit Utilization Rs991,888 Million status in F.Y 2017-18 Loan/Credit Utilization Rs374.662 million Upto Last F.Y 2016-17 3 Scanned by CamnScanner AUDITOR'S REPORT TO THE MANAGEMENT The Director General Audit Sindh, Karachi has audited the accompanied Financial Statements, as of 30"' June 2018, of the Project"Sindh Agriculture Growth Project (Livestock Component)" SAGP-L, financed through International Development Association (IDA) Credit No.5494-Pak. Preparatioi of Financial Statements*Is the responsibility of the Management of the Project. Responsibility of the Audit is to express an opinion on the accompanying Statements based on the audit exercise. The audit exercise was carried out in accordance with the International Standards of Supreme Audit Institutions (ISSAI). These Standards require the Audit to obtain reasonable assurance that the Financial Statements are free of material misstatements. This audit is based on the test check basis and includes findings, evidence supporting the amounts and bisclosures in the Financial Statements. It also includes assessment of the Accounting Principles used by the Management in preparing Financial Statements. Professional approach has been applied in evaluation of Financial Statements to provide a reasonable basis for audit opinion. In our opinion: A. The aforementioned Financial Statements that were subject to audit, fairly present in all material aspects the financial position of the Project "Sindh Agriculture Growth Project (Livestock Component)" (IDA) Credit No.5494- Pak and the results of its operations for the period ended 30.06.2018 are in conformity with Cash Basis International Public Sector Accounting Standard. B. The sums expended have been applied, in all material respects, for the purposes authorized by Parliament and have, in all material respects, been booked to the relevant grants and appropriations. Dated: (Lia uat Ali Memop)r Karachi D ector General 1 4 Scanned by CamScanner FINANCIAL STATEMENTS SINDH AGRICULTURAL GROWTH PROJECT (LIVESTOCK COMPONENT) IDA Credit No.5494-Pak (LIVESTOCK & FISHERIES DEPARTMENT) FOR THE YEAR ENDED 30th JUNE,2018 5 Scanned by CamScanner �aweaSцr�� �Cq paucтgas �� � -,- ..� . � _ Ф � N �О рΡ • � о ^ О Н � � �•г. е�'r � `ь�г, � °° `о 'л н � � • _ оо � Fг г � г � $ � й � м гI1 [ti С' $ м: � е � � �" Т' и °° '� '�' _ . , ,� м а ; � м � � � ? � On'ь • � .,, �л � � `а �: � � � �g ^ аС с+ ri � м "�'� ё � � D � , n � h а рр У1 и и r „ ' � а°, °м с�°'v �°о г `�i � з � о U °�° °r°, "' °° ^� ." _ _ � w °� � � тв � о � � г°.а r, Q �СΡ $ ,п � о� � 4, �'� д.г м о.-, о� Ог � м �D � р" О 1 Ту г 1�+ 4� дi �; � г оо г г а� о � � �' � � � � g�+� r, r� �r м гR о �- � � оо" ,'�.R� а'� о�' с о � c�v гi � н м � �'� V т� � м м ~ ь�. � v а � � -- i У Z ix а оо а+ n о а омо �-• � д W `Q vi о� � и � гч � ц'д � s, р.. оо ет г'j, г� и с м r., м . i� у w a�i �i � � и г г � ^ � � N � г г � s'� vQ а°i � v�, � rиi N г~гг � ° °''' -�а м м � 'б •д S р �р ,ri а� 1� N рр t. 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Ph: 021-99244751, Fax: 021-99244855 NO: E)GAS/CS-IITJFAP- 12/ P . )AGP/2017-18 Dated: -2018 Project Director, Sindh Agriculture Growth Project (Livestock Component), Bungalow No.44/142, Nfence Dfficer Housing Society, Hyderabad. Subject- MkNkGE1AENT LETTER IN RESPECT OF SINDH AGRICULTIM GROWTH PROJECT (LIVESTOCK COMPONE NT1 We have r,-cently completed our audit of the financial staTements of Sindh Agriculture Growth Proje,'.t (Livestock Component) World Bank (IDA) Loan/Credit # 5494for the year ended June 30, 2C.1 S. In planning and performing our audit of the financial statements of the project, we considered internal controls and other issues in order to determine our auditing procedures for the purpose: of expressing our opinion on the financial statements. 2. During our audit, we noted certain matters involving internal controls and other operational matters that aj,e presented in the- report for your consideration, These comments and recommendations, all of which have been discussed with the Project Management, are intended to improve internal controls and policies which result in cost controls and operating efficiencies. 3. The above mentioned points may please be looked into and Ternedial measures be taken to make the project viable and successful by instituting strong internal controls. (Lia uat Ali Mernon), Director General Copy for information and necessary action to the Secretary, Livestock & Fi--heries Department, Government of Sindh, KArachi. (Liaquat Ali Memon) Director General 6 Scanned by CamScanner EXECUTIVE SUMMARYI The Director General EAudtiySUMR Audit Sindh, Karachi conducted financial attest audit of Project"Sindh Agricultural Growth Project" (Livestock Component), during October 2018. The report covers the period from Ist July, 2017 to 30th June, 2018. The main objectives of the audit were to express an opinion on financial statements of the project, to assess whether project was managed with due regard to economy, efficiency and effectiveness, to review project performance against the intended objectives and to review compliance with applicable laws, rules, regulations and procedures. The audit was conducted in accordance with the International Standards of Supreme Audit Institutions (ISSAI). Sindh Agricultural Growth Project has been developed with a vision that project areas better manage water and increase agricultural productivity, supported by improved irrigation infrastructure and service delivery. The structure of the project comprises of three components i.e. Component A - Capacity Building and Institutional Development, Component B - Dairy Value ChainComponent C - Project Management and Monitoring and Evaluation. The project will be implemented through collaboration with Directorate of Animal Husbandry (DAH), Director of Central Veterinary Diagnostic Laboratory (DCVDL) and Director of Animal Breeding(DAB) and by the establishing Project Management Unit (PMU). To implement the project at targeted districts, 4 Project Implementation Units (PIUs) in targeted districts will also be formulated. Key Audit Findings: During audit of SAGP (Livestock Component) for the financial year 2017-18, the major finding and recommendations are as under: i. Non provision of funds to District Project Implementation Units. ii. Violations of PC-I provisions. iii. Irregular expenditure on POL iv. Irregular expenditure on rent v. Non accountal of store items vi. Irregular expenditure on procurement Recommendations: i. Wastage of Government revenue shall be avoided. ii. Contract management/administration may be improved. iii. Internal audit mechanism should be put in place. iv. Strict monitoring shall be ensured to avoid cost and time over run. 9 Scanned by CamScanner r MANAGEMENT LETTER i INTRODUCTION The Director General Audit Sindh, Karachi conducted Financial Attest audit of the Project "Sindh Agricultural Growth Project (Livestock Component)" IDA Credit No.5494 in october 2018. The Project Implementation Unit (PMU) is located at Hyderabad, Sindh headed by the Project Director. Primary focus of the Project is to improve milk production and organize the proper milk collection system by installing 153 milk chillers at various villages at targeted districts. In addition, the Project also aims at improving the socio-economic status of the farmers through improved and efficient marketing system and to improve and increase the trained manpower of farmers and livestock management. The structure of Sindh Agricultural Growth Project (Livestock Component) comprises of three components i.e. Component A - Capacity Building and Institutional Development, Component B - Dairy Value Chain Component C - Project Management and Monitoring and Evaluation. The project will be implemented through collaboration with Directorate of Animal Husbandry (DAH), Director of Central Veterinary Diagnostic Laboratory (DCVDL) and Director of Animal Breeding(DAB) and by the establishing Project Management Unit (PMU). To implement the project at targeted districts, 4 Project Implementation Units (PIUs) in targeted districts will also be formulated. The dairy sector is characterized by a large number of smallholders in the rural areas, and 'dairy colonies' around Karachi and some of the other larger cities in Sindh are all very commercial. Besides its importance in the national economy, livestock rearing is an integral part of socio-economic activities of the rural areas and plays a very supportive role in mitigating the effects of poverty by providing essential items of daily use. The dairy sector is an important source of regular income for the rural community and offers ample scope for improvement. The competition for raw milk provides a good starting point to invest in farm development: smalcholders and medium scale farmers that can be motivated to improve their efficiency and productivity, responding to a growing demand for raw milk. Project Beneficiaries The proposed project would contribute to more inclusive growth by prioritizing support to small producers with interest in increased market participation. To achieve this, the project will use a value chain approach to provide direct investment support for: (i) development of more effective and efficient farming systems; (ii) introduction of technology packages for increased productivity and value addition, and; (iii) improved market access. The project would 10 Scanned by CamScanner firther contribute to accelerated growth by supporting more effective institutional and policy development. project Implementation The Livestock and Fisheries Department, leading by Project Director, Sindh Agricultural Growth Project (Livestock Component) would be implementing/executing agency. The Project Management Unit (PMU) headed by Project Directors who are appointed by the Government. The position of a Project Coordinator will be established to ensure that joint monitoring, reporting and coordination takes place with the help of two Departments. At the district level, Project Implementation Units (PIUs) will be established to provide support staff, training and equipment to build capacity and strengthen the arrangements already in place, mainly the existing Research and Extension wings of the Department of Agriculture. OBJECTIVES OF THE PROJECT (AS PER PC-I) * To improve the milk production and organize the proper milk collection system by installing 153 milk chillers at various villages of 8 targeted districts * To improve the socio-economic status of the farmers through improved and efficient marketing system. * Livestock sector institutional development by rehabilitation of 121 flood/rain affected buildings of various Institutions of public sector. * To improve and increase the trained man power of 3,075 farmers in Livestock Management and 760 trainees in artificial insemination through establishment of Al Training Centre at Tando Jam during the project period. " To increase the milk production by genetic improvement of dairy herd through artificial insemination service in project area as well advanced pregnancy diagnosis services through Ultrasound machines. curative veterinarylanimal health services * To ensure the delivery of quality preventive &600iveimalsinargeted hease to the registered farmers for approximately 30,600 animals in the targeted areas. . al nutrition advisory services in targeted districts for optimal use of feed and fodder that enhances the milk production. 11 Scanned by CamScanner FINANCING OF THE PROJECT The program is financed with the Loan/Credit provided by the World Bank (WB) (IDA), whereby WB will provide 2,577.90 million and 52.785 million will be provided through contribution from farmers. RESPONSIBLE AGENCIES Sponsoring Agencies: Government of Sindh (GoS) World Bank (IDA) Executing Agency Livestock & Fisheries Department, Government of Sindh through Program Management Unit (PMU). Implementing Agency: Livestock & Fisheries Department, Government of Sindh through District Project Implementation Units. 2. AUDIT OBJECTIVES The major objectives of the audit were to; i. Review project's performance against intended objectives. ii. Assess whether project was managed with due regard to economy, efficiency and effectiveness. iii. Review compliance with applicable rules, regulations and procedures. 3. AUDIT SCOPE AND METHODOLOGY 3.1 The audit of Sindh Agriculture Growth Project (Livestock Component) for the year 2017- 18 was carried out by an audit team of Directorate General Audit Sindh, Karachi. This was a project audit and samples from all areas of transactions were selected to watch the accuracy and fairness of the accounts. The accounts have been audited in accordance with the instructions, guidelines issued by the Auditor General of Pakistan and special instructions of the lender. The results of examination are given under the heading "Audit Findings and Recommendations". 12 Scanned by CamScanner AUDIT FINDINGS AND RECOMMENDATIONS 4.1 organization and Management 4.1.1 Non-utilization of Human Resources According to the PC-I of the Sindh Agriculture Growth Project, under the heading of "Funds Flow Arrangements", a segregated Designated Account would be opened for each of the departments (PMUs) into which Bank funds would flow. Funds would be disbursed on the basis of forecasts for six months and account thereof would be submitted on a quarterly basis in the form of agreed Interim Financial Reports (IFRs). Funds would be transferred on the basis of monthly forecast from the DA to the Departmental (PIU) bank accounts to be openedfor the purposes of the project on the basis of approved forecasts. PlUs would render account of the funds received and spent to the PMUs within fifteen days of the month end. During audit of the office of the Project Director, Sindh Agriculture Growth Project (Livestock Component) for the financial year 2017-18, it was noticed that no funds were provided to various DPIUs, Mirpukkhas, Thatta, Tharparkar and Shaheed Benazirabad ,Therefore the services of the staff posted in the DPIUs could not be utilized to their full potential as per provision of PC-L Thus,the wastage of human resources showed financial indiscipline prevailing in the project. Audit requires justification regarding non-utilization of Human Resources. 4.2 Financial Management 4.2.1 Irregular expenditure on POL-RsO.331 million According to Services and General Administration Department Circular No,CTC(SGA&CD)-1(2)/90 dated: 09-12-1991, the following books are to be maintained for each motor vehicle. a) Log Book of the Vehicles in Form-A. b) History Sheet of the vehicle in Form-B. c) Petrol consumption account in Form-C. During audit of the office of the Project Director, Sindh Agriculture Growth Project (Livestock Component) for the financial year 2017-18, it was observed that an amount of RsO.331 million was paid to Mis A1-Madina Traders vide Cheque No.70852098 dated 26-02-2018 on account of purchase of POL for government vehicles but log books, petrol account registers were not maintained. The Detail are as under:- 13 Scanned by CamScanner Sr# Name of Vehicle Quantity Model I Cultus 1 2017 2 Swift 1 2017 3 Wagon R 2 2017 4 Corolla 1 2017 6 Motorbike 1 2017 Audit was of the view that payment made without supporting documents, resulted into fied expenditure, which constituted weak financial and administrative management. Audit recommends fixing of responsibility on the person(s) at fault, besides taking dial measures. .2 Non-receipt of Farmer's contribution - RslO.350 million As laid down in Rule 28 of General Financial Rules Volume-I "no amount due to ermnent should be left outstanding without sufficient reasons, where any dues appear to be verable; the orders of competent authority for their adjustment must be sought". During audit of the office of the Project Director, Sindh Agriculture Growth Project vestock Component) for the financial year 2017-18, it was observed that an amount of 10.350 million was to be received as committed in the PC-I but the amount was not received the farmers and remained outstanding. Rs in million USS in Description Yr-i Yr-2 Yr-3 Yr-4 Yr.5 Total millions Comnmunity/stakeholders 18.975 6.210 17.250 10.350 - 52.785 0,528 Share IDA Contribution 535.012 531.576 589.166 597.501 324.646 2,577.900 25.779 Total 553.987 537,786 606.416 607.851 324.646 2,630.685 26.307 Non-receipt of Farmer's contribution shows lack of internal control system. Audit recommends that receipt of farmers' contribution may be ensured. Scanned by CamScanner 4.2.3 Irregular expenditure on rent of building - Rs1.584 million Read with Rule-9 of Sindh Rental Premises Ordinance 1979, regarding limit of Fair rent (1) Where the fair rent of any premises has been fixed ,no further increase thereof shall be effected unless a period of three years has elapsed from the date of such fixation or commencement of this Ordinance whichever is later. As per Para-1 1 of General Financial Rules Volume-1, each head of department is responsible for enforcing financial order and strict economy at every step. He is responsible for observance of all relevant financial rules and regulations, both by his own office and by sub- ordinate disbursing officer. During audit of the office of the Project Director, Sindh Agriculture Growth Project (Livestock Component) for the financial year 2017-18, it was observed that an amount of Rsl.584 million was incurred on account of rent of building.The following observations were noted: (i) Rent assessment reports from PWD were not provided. (ii) Acknowledgment of payment was not produced. (iii)Agreement was not executed Sr# Chq # / Dated Head of A/c Name of lessor Amount 01 85520539 / 02-05-2018 Rent of Building Mr. Goband Ram 847,000 02 85520543 / 02-05-2018 Rent of Building Mr. Muhammad Akram 737,000 Total 1,584 000 Audit was of the view that irregular expenditure was incurred without fulfilling codal formalities due to weak financial and administrative management. Audit recommends fixing of responsibility on the person(s) at fault, besides taking remedial measures. 4.2.4 Un-authorized payment on account of TA/DA-RsO.274 million As per instruction of Government of Sindh vide No SO(A)RD 17-69/86/1120 dated 28- 1998, "No TA/DA claim can be entertained without prior approval of tour program in the public interest". Further under Rule 298 of Central Treasury Rules, Register of bills of TA/DA was required to be maintained by the Drawing and Disbursing Officers. During audit of the office of the Project Director, Sindh Agriculture Growth Project (Livestock Component) for the financial year 2017-18, it was observed that an amount of RsO.274 million was paid to officers/officials on account of TA/DA without approval of tour program. 15 Scanned by CamScanner Sr# Cheque # Dated Name of employee Amount 1 85520642 24-05-2018 Dr.Ali Akbar Soomro 141,960 2 76523057 26-02-2018 Mr. Imdad Hussain Kazi 31,500 3 76523056 26-02-2018 Mr.Jawd Memon 101,320 Total 274,780 Audit was of the view that payment of TA/DA without any approval of tour program depicted weak financial and administrative management. Audit recommends fixing of responsibility against person(s) at fault, besides taking remedial measures. 4.25 Non-reconciliation of expenditure with Accounts Office-Rs991.888imillion As per Rule 41 (a) of Sindh Financial Rules "Department Controlling Officers should see that all sums due to government are regularly received and checked against demand and that they are paid into the Treasury. As per Rule-34 of Sindh Financial Rule Vol-I, the DDO is responsible to conduct the reconciliation of figures of receipt / expenditure with concerned treasury so as authenticate the figures. During audit of the office of the Project Director, Sindh Agriculture Growth Project (Livestock Component) for the financial year 2017-18, it was observed that the office provides the expenditure statement amounting to Rs991.888 million disbursed during the year but reconciliation with District Accounts Office, Hyderabad was not provided. Audit recommends that accountability mechanism be institutionalized/strengthen to avoid recurrence of such irregularities. 4.3 Procurement and Contract Management 4.3.1 Non-accountal of stores items -Rs9.565 million As per Rule- 113 and 114 of Sindh Financial Rules, "All materials received should be examined, counted, measured or weighed, as the case may be, when delivery is taken and when materials are issued from stock, the incharge of the store should see that proper indent were made by authorized person and recorded under his dated initial the description and quantity of material issued." During audit of the office of the Project Director, Sindh Agriculture Growth Project (Livestock Component) for the financial year 2017-18, it was observed that an amount of Rsl3.454 million was paid to M/s Karachi Medical Company vide Cheque No.76523205 dated 11-04-2018 on account of purchase of (75) laptops latitude 15,3000 series at the rate of Rs153,332 per laptops, but the laptops were not accounted for in the relevant stock registers. Due to non-accountal of laptops, the authenticity of the procurement could not be ascertained. 16 Scanned by CamScanner Audit was of the view that in absence of relevant record, authenticity of expenditure could not be verified. Besides, chances of misappropriation of public funds could not be ruled out, which constituted weak financial management. Audit recommends fixing of responsibility on the person(s) at fault, besides taking remedial measures. 4.3.2 Irregular expenditure on procurement of various items- Rs16.320 million According to paragraph of World Bank guidelines for goods 2.34, payment terms shall be in accordance with the international commercial practice applicable to the specific goods, works and non-consulting services (a) Contract for supply of goods shall provide for full payment on the delivery and inspection, if so required, of the contracted except for contracts involving installation and commissioning, in which case a portion of the payment may be made after the supplier has compiled with all obligations under the contract. The bank normally requires the use of letters of credit so as to assure prompt payment to the supplier. In major contracts for equipment and plant, provisions shall be made for suitable advances and, in contracts of long duration for progress payments during the period of manufacture or assembly. During audit of the office of the Project Director, Sindh Agriculture Growth Project (Livestock Component) for the financial year 2017-18, it was observed that an expenditure of Rsl6.320 million was incurred on procurement of various items. The following observations were noted. (i) Delivery challans for procured items were not found. (ii) Inspection of all procured items was not carried out. (iii) Items were not recorded in inventory register. Sr# Cheque# Dated _ Name of Supplier Amount 1 52346306 21-11-2017 M/s NorsalPharama 9,594,000 2 70851971 11-01-2017 M/s FMG Supplies Pvt Ltd 6,726,259 Total 16,320,259 Audit was of the view that irregular expenditure was incurred without fulfilling codal formalities due to weak financial and administrative management. Audit recommends fixing of responsibility against person(s) at fault, besides taking measures. 17 Scanned by CamScanner 4.3.3 Irregular expenditure on civil works-Rs7.733 million As per Para-209(d) of CPWD Code, "all payments for work or supplies are based on the quantities recorded in the measurement book, it is incumbent upon the person taking the measurements to record the quantities clearly and accurately" According to Para-72 of CPWA Code "As a general rule, every payment including repayment of money previously lodged with government for whatever purpose must be supported by a voucher setting forth full particulars of the claim and all information necessary for its classification and identification in the accounts and be signed by the contractor and authorized officer " During audit of the office of the Project Director, Sindh Agriculture Growth Project (Livestock Component) for the financial year 2017-18, it was observed that an amount of Rs7.733 million was paid to M/s AA Memon vide Cheque No70852026 dated 25-01-2018 against the work "Rehabilitation of Veterinary Institutes". The following observations were noted. (i) Neither agreement was executed nor stamp duty obtained (ii) Payment was made without 10% check measurement. (iii) Completion report was not available. Audit was of the view that irregular expenditure was incurred without fulfilling codal formalities, which constituted weak financial and administrative management. Audit recommends that an inquiry into the matter may conducted, besides fixing of responsibility on person (s) at fault. 4.3.4 Irregular payment without signing integrity pact-Rs25.383 million As per rule 89 of SPP Rule 2010, Procurements exceeding RslO million for goods and works, and Rs2.5 million for services shall be subject to an integrity pact, as specified by regulations, between the procuring agency and the suppliers or contractors or consultants. During audit of the office of the Project Director, Sindh Agriculture Growth Project (Livestock Component) for the financial year 2017-18, it was observed that an amount of Rs25.383 million was paid to M/s Karachi Medical Company vide Cheque No.70851964 dated 10-01-2018 against the procurement of equipment/ instruments/ chemicals for semen production unit, but in this regard integrity pact was not signed and the stock register was also not produced to audit. 18 Scanned by CamScanner Audit was of the view that lapse on the part of management indicates improper watch, and weak administrative and financial management. Audit recommends that an inquiry into the matter may conducted, besides fixing responsibility at the person(s) at fault. 4.3.5 Award of work to the unregistered contractors not registered with PEC Rs253.881 million As per PEC letter # PEC/ Consult/ ES/ 1900017 dated 01-09-2005, "Non-engineering works shall be constructed except by constructer or operated excepted by operator licensed as such by the council (PEC). All consulting engineering services in Pakistan shall be entrusted only a consulting engineering dully registered as such with the council (PEC). Further as per Planning & Development Department, Government of Pakistan's letter # 1(63-A) PP & H/ PD/ 2005 dated 14-09-2005, "all respective provincial departments, city/ district government, TMA's UC Administrations, housing, water supply and sanitation agencies must ensure compliance of the instructions given in Pakistan Engineering Council by-laws 1986 & 1987 are fully implemented in all engineering contracts and procurement of engineering services and works in order to restrain from pre-qualification of all such local and foreign firms, which do not abide by PEC laws and rules. During audit of the office of the Project Director, Sindh Agriculture Growth Project (Livestock Component) for the financial year 2017-18 , it was observed that "Procurement of works, construction of chiller rooms at Tharparkar, Mirpurkhas, Shaheed Benazirabad, Thatta & Hyderabad" costing Rs253.881 million was awarded to M/s Saeed Khan Construction Co vide contract No.PK-SAGPL Livestock -8843-CW-RFW-NCB-05 without obtaining the registration with Pakistan Engineering Council in violation of above mentioned directives of government. The lapse indicates improper oversight on part of the department and weak/absence of internal controls. Irregular award of work to the contractors not registered with PEC may be justified. 4.3.6 Irregular expenditure incurred without recording of measurement-RS1.569 million As per Para-209(d) of CPWD Code, "all payments for work or supplies are based on the quantities recorded in the measurement book, it is incumbent upon the person taking the measurements to record the quantities clearly and accurately" During audit of the office of the Project Director, Sindh Agriculture Growth Project (Livestock Component) for the financial year 2017-18, it was observed that an amount of Rsl1.569 million was paid to M/s Saeed Khan Construction Co. vide Cheque No.70851955 dated 09-01-2018 against the work "Procurement of works, Construction of Chiller Room at Tharparkar, Mirpurkhas, Shaheed Benazirabad, Thatta, and Hyderabad" but payment was allowed without recording of measurement in measurement book. 19 Scanned by CamScanner Audit was of the view that irregular expenditure was incurred without fulfilling codal formalities which constituted weak financial and administrative management. Audit recommends inquiry into the matter, besides fixing of responsibility on person (s) at fault. 4.4 Asset Management 4.4.1 Loss to government due to non-registration of government vehicles According to Article 84 of Audit code, it is an essential function of the Audit to bring to light not only cases of clear irregularities but every matter which in its judgment appears to involve improper expenditure or waste of public money or stores, even though the accounts may be in order. During audit of the office of the Project Director, Sindh Agriculture Growth Project (Livestock Component) for the financial year 2017-18, it was observed that various vehicles were purchased but the vehicles were not registered with Motor Vehicles Registration Authority, Excise Department,Government of Sindh. Resulted into violation of government rules and procedure prevalent in the department. The details are given below.- Sr# Name of Vehicle Quantity Model Status 1 Cultus 1 2017 Applied for registration 2 Swift 1 2017 Applied for registration 3 Wagonar 2 2017 Applied for registration 4 Corolla 1 2017 Applied for registration 6 Motorbike 1 2017 Applied for registration Audit was of the view that the vehicles may be got registered with Motor vehicles registration authority Excise Department Government of Sindh, on priority basis to avoid from any loss. Audit recommends fixing of responsibility on the person(s) at fault, besides taking remedial measures. 4.5 Monitoring and Evaluation 4.5.1 Lack of internal control for proper utilization of government money Rule 13 of General Financial Rules, Volume-I, states that "it is required that internal audit to be conducted of the office record by the head of office or his representative at the end of each financial year in order to detect errors and irregularities and safeguard against misappropriation and fraud of store, stock and public money". During audit of the office of the Project Director, Sindh Agriculture Growth Project (Livestock Component) for the financial year 2017-18, in the absence of proper internal control 20 Scanned by CamScanner a olCe of the most important tool of internal control i.e. INTERNAL AUIDT was not carried out by the concerned authorities by this impact Government rules violated as well as proper ilizaton of Government money was not verified. Non-conducting of Internal Audit may please be justified to the audit. 4.5.2 Annual physical verification of stock / stores not conducted As per Rule 159 of General Financial Rules, volume-I "A physical verification of all stores should be made at least once in every year under rules prescribed by competent authority, and subject to the condition that verification is not entrusted to a person- (i) Who is custodian, the ledger, keeper, or the accountant of the stores to be verified, or who is nominee of, or is employed under the custodian, the ledger keeper or the accountant; or (ii) Who is not conversant with the classification, nomenclature and technique of the particular classes of stores to be verified.The verification should never be left to low paid subordinates and in the ease of large and important stores, it should be as far as possible, entrusted to a responsible officer who is independent of the superior executive officer in charge of the stores. During audit of the office of the Project Director, Sindh Agriculture Growth Project (Livestock Component) for the financial year 2017-18, it was observed that annual physical verification of stock articles & stores was not conducted by the DDO as required under above rules. Hence, the shortages/ excesses could not be verified. The management failed to observe the rules & regulations which reflects that there is complete failure of internal control & indicate that the financial indiscipline prevalent in the Department. It is stressed upon the management that physical verification may be conducted, and all discrepancies noted must be properly investigated and brought to the notice of head of department, as required under Rule-l54(iv) ofG.F.R Vol-I The irregularity may please be justified to audit. Scanned by CamScanner 4.6 Overall Assessment 4.6.1 Relevance:The project is very much relevant to growers and farmers to increase agricultural productivity, supported by improving the environment for livestock and servicedelivery and in line with government's sectoral policies. 4.6.2 Efficacy:The project is useful to its stakeholder's i.e, farmers/growers for improving the efficiency, reliability and enhancing agriculture and livestock productivity. 4.6.3 Efficiency: Major component of project were in process. The project was time over run and extended for one and half year due to late signing of agreement with donor agency, however, the cost was within estimate. 4.6.4 Economy: Major activity of the project is to establish the PMUs and related offices. Some of the cases of uneconomical procurement were noted. 4.6.5 Effectiveness:Civil Work, Milk chiller, Rehabilitation Veterinary Units and Artificial Insemination, Tando Jam were not established as targeted 4.6.6 Compliance with Rules Issues of Non utilization of human resources at DPIUs,excess execution of agreements above PC-1, repetitive use of shopping and irregularities in claiming TA/DA were noticed. Non-observance of Sales tax rules were also important areas to consider. 5. CONCLUSION: We have recently completed our audit of the financial statements of Sindh Agriculture Growth Project (Livestock Component) for the year ended June 30, 2018. In planning and performing our audit of the financial statements of the project, we considered internal controls and other issues for the purpose of expressing our opinion on the financial statements. During audit we noted certain matters involving Non utilization of human resources at DPIUs, excess execution of agreements above PC-1, repetitive use of shopping and irregularities in claiming TA/DA, Sales tax rules and discrepancies in appointment procedure. These comments and recommendations, all of which have been discussed with Project Management, are intended to improve internal control and policies which result in cost controls and operating efficiencies. 5.1 Key issues for the future 1) Acquisition of Land from farmers (for Milk Chiller plants). 2) Establishment of Milk Producers Groups (MPGs) without time over run. 3) Strict monitoring & evaluation from the department is required so that all desirable targets are achieved. 22 Scanned by CamScanner 5.2 ACKNOWLEDGEMENT We wish to express our appreciation to the Management and staff of Sindh Agriculture Growth Project (Livestock Component) for the assistance and cooperation extended to the auditors during this assignment. 23 Scanned by CamScanner Follow up of previous year's Audit Report Financial Para Audit Para (Brief Content) Current Status Year Reference 2016-17 4.1.1 Doubtful appointment of District Field DAC has not been Manager convened. 2016-17 Wastage of Public Money due to non- DAC has not been 4.1.2 utilization of Human Resources at District convened. Implementation Units (DPIUs) 2016-17 Doubtful drawl of TA/ DA and P.O.L - DAC has not been RsO.082 million convened. 2016-17 4.2.2 Non-receipt of Farmer's contribution - DAC has not been Rsl7.250million convened. 2016-17 Variation between Bank statement and DAC has not been Financial Statements - Rsl6.00 million convened. 2016-17 4.2.4 Wasteful expenditure incurred on purchase DAC has not been of tags -Rs4.00 million convened. 2016-17 4.2.5 Irregular payment without obtaining sales tax DAC has not been invoice -Rsl.631 million convened 2016-17 Irregular expenditure through shopping to DAC has not been 4.3.1 avoid tender-Rs35.667 million convened 2016-17 Irregular expenditure without obtaining DAC has not been 4.3.2 signed quotations from suppliers-RsO.324 convened million 2016-17 Excess execution of agreement over & above DAC has not been the PC-I -Rs242.117 million convened. 2016-17 Unjustified purchase of chillers in absence of DAC has not been 4.4.1 chiller rooms-Rs50.O49million convened. 2016-17 Irregular car rental agreement by Plan DAC has not been 4.5.1 International Pakistan - Rs3.361 million convened. 24 Scanned by CamScanner , ц � � � 'oG�$°�b6�R�6d°Ci��f3t�9i�3�9Я���E�4%�E�:уΡ�;�� . .. ��j�� ` _ . � s °��л�°й'��giйй�iNNN N �п�й��й. 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