KARACHI: During audit of Executive Director National Institute of Cardiovascular Diseases Karachi for financial year 2020-21, it was observed that management did not produce auditable record.

Audit was of view that non-production of records for audit is a serious lapse on part of management. It creates an impression that there is something wrong that management wants to conceal from audit’s eye. This attitude is an effort to defeat very purpose of audit because in this way precious time is wasted and later on workload of Audit department is also accumulated. This is an obstruction of functioning of government machinery. According to informed sources, matter was pointed out to management but no reply was received. Hence, Audit recommended the production of auditable records, besides fixing responsibility on person(s) at fault. Annual audit on accounts record of office of Executive Director, National Institute of Cardiovascular Diseases for financial year up to 2020-21 was conducted by Audit Party of office of Director General Audit Sindh, Karachi headed by Dr. Babar Khan, Deputy Director for said period. Accounts record for months of June and December each year were checked in detail, while those for remaining months were reviewed generally. Previous audit for year 2019-20 was conducted by an audit party of office of Director General District Audit Sindh, Karachi headed by Noman Sarwar, Audit Officer, Annual Audit Report was issued to local office but no further progress was reported. Verification report in respect of recovery status of previous year’s audit may please be treated as ‘Nil’, auditors said.  

They added that any person or authority hindering auditorial functions of Auditor-General regarding inspection of accounts shall be subject to disciplinary action under Efficiency and Discipline Rules.

Auditors asked about utilisation report on account of grant-in-aid for year 2019-20. Details of court cases in progress, details of NAB inquiry cases in progress. Sanction Strength of Staff (post-wise) at NICVD Karachi. Details of sanction strength of Satellite Centres and Chest Pain Units (CPUs). Expenditure summary of NICVD Satellite Centers and Chest Pain Units (CPUs). Seniority List of Staff. List of officers/ officials who have provided government accommodation along with their allotment order letter. Detail of any type of rent/revenue realised and their sources. GP. Fund/ House Purchase Advance/Motor Car Advance Register. Allotment orders for vehicles provided to officials were not provided. A total number of vehicles at disposal of NICVD, Status of on-road and off-road vehicles and dates since vehicles are off-road.

Tender Register with a list of works awarded with a comparative statement and NIT- Notice. Record of procurement of containers for Chest Pain Units. Details of total expenditure incurred on foreign visits of NICVD officers. Details of call deposits lying in office by procurement department. History sheet of vehicles and log books of vehicles. POL consumption account of vehicles and generators. Dead stock register (machinery and equipment/furniture and fixture registers). Stationery items register. List of fixed assets. Position of costly items lying in office without any use. Internal audit report of previous audit and for 2020-2021 was not provided. Details of expenditure and agreement /contract files in head of an account “advertising expenditure”. Details of tender/ contract made from allied rental modarba for renting generators for satellite centers. Details of record related to revenue/ income collected from private and corporate wards of all satellite centers. Detail of expenditure on total number of cardiac patients who were provided free treatment and borne at budget of NICVD for financial year 2020-21.

Details of investments made in government or private securities/saving certificates etc, along with respective bank account statements. Details of staff that has been extended with their job contracts more than 2 times. Details of TORs approved by governing body of all departmental heads i.e. procurement, human resource, chief operating officer, chief financial officer, store, etc not provided to audit. Minutes of meeting of 79th governing body were not produced. Detail of upgradation/promotion from BPS-16 and above since 2015 was not provided for audit.

Published in The Daily National Courier, October, 31 2022

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