According to the audit report on the accounts of the Sindh government for the fiscal year 2011-2012, which is available with The Express Tribune, the auditor general of Pakistan, Muhammad Akhtar Buland Rana, discovered the discrepancies in the accounts of several universities across the province.
NED university’s audit also showed that the former vice-chancellor Engineer Abul Kalam allowed Rs16 million to be paid to its employees against earned leaves during the financial year 2010-2011 without any justification. The amount was considered irregular by the audit team because the same allowance is not given to any government employee by the federal or the provincial government. “Encashment of earned leaves is not notified by the government as an option in respect of its employees during their regular service,” noted the auditor general.
NED university also made “unauthorised payment” of around Rs12 million in terms of computer allowance to almost all its employees. This allowance was, however, required to be paid to those employees who possess a degree in computer science, fulfil the relevant terms and conditions and also get appointed for that particular post.
Sindh Agriculture University and Shah Abdul Latif University were also found accountable for “unjustified payment” of over Rs62 million to their university employees in terms of conveyance allowance.
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Meanwhile, the Sindh Textbook Board has not only been unable to keep up with the academic calendar to get textbooks on the shelves, it has also failed to show records of transactions worth over Rs735 million. Rana said that the board’s failure to produce records of its various accounts had rendered the entire transactions doubtful.
“Any person or authority hindering the audit functions of the auditor general regarding inspection of accounts shall be subject to disciplinary action under efficiency and discipline rules,” stated the audit report.
This report will be submitted to the governor, according to Article 171 of the Constitution, which allows the governor to place the report before the provincial assembly.
During the audit, universities failed to maintain or produce the record of various accounts worth Rs150.41 million for scrutiny, which rendered those transactions doubtful. The newly-formed Benazir Bhutto Shaheed University in Lyari had also failed to produce records of its earning and expenditures worth Rs43 million.
The audit report also revealed that the management of at least three universities gave two different medical allowances to their employees, who enjoyed the medical allowance sanctioned by the government at standard rates as well as an additional allowance given by the university. These universities included Sindh Agriculture University, Tando Jam, Shah Abdul Latif University, Khairpur, and Quaid-e-Awam University of Engineering, Sciences and Technology, Nawabshah.
“A total amount of Rs216.28 million was paid to these employees on this account,” the audit report said. It added that these expenses showed the management did not keep a proper watch and there was an absence of internal control within these institutions.
Published in The Express Tribune, March 22nd, 2013.
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