FINANCIAL ATTEST AUDIT REPORT

ON THE ACCOUNTS OF

PUNJAB HEALTH SECTOR REFORM PROGRAM

WORLD BANK, DFID & HRTF

PRIMARY & SECONDARY HEALTHCARE

DEPARTMENT,GOVERNMENT OF THE PUNJAB

FOR THE FINANCIAL YEAR 2017-18

AUDITOR GENERAL OF PAKISTAN ISLAMABAD

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TABLE OF CONTENTS

PageList of abbreviations 2Preface 3PART-I 4

Project Overview 5Auditor's Report to the Management 6-7Financial Statements 8

PART-II 9MANAGEMENT LETTER 10COVERING LETTER TO THE MANAGEMENT LETTER 11EXECUTIVE SUMMARY 12

1. Introduction 142. Audit Objectives 143. Audit Scope and Methodology 144. AUDIT FINDINGS AND RECOMMENDATIONS 14-28

4.1 Organization and Management

4.2 Financial Management

4.3 Procurement and Contracting

4.4 Overall Assessment 29

5. CONCLUSION 30

ACKNOWLEDGEMENT 31

1

PREFACEThe Auditor General of Pakistan conducts audit. subject to Articles 169 and 170(2) of

the Constitution of the Islamic Republic of Pakistan, 1973, read with Sections 7, 8 & 12 of the

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

Audit of Financial Statements of the PSPU. PIISRP financed hy Govemment of the Punjah and

World Bank for the financial year 2017-18 was carried out accordingly.

The Directorate General Audit, Punjah Lahore conducted audit of the PSPU, PI{SRP

during August, 2018 for the financial year 2017-18 with a view to reporting significant findings

to stakeholders. Audit examined the economy. efficiency and effectiveness aspects of the PSPU.

PHSRP. In addition, audit also assessed. on test check basis, whether the management complied

with applicable laws, rules and regulations in managing the entity. The audit report indicates

specific actions that, if taken, will help the management realize the intended objectives of the

Program. The report has been discussed with the PSPU, PHSRP Management in August, 2018.

The report consists of two parts i.e. Part-t contains Auditor's Report (Audit Opinion) and

Financial Statements and Part-Il consists of Executive Summary, Management Letter and Audit

Findings.

The report has been prepared for submission to the World Bank in terms of Loan

Agreement.

areed Mahmood Ch.)Director General Audit

Dated: 12 DFtC 2018 Punjab Lahore

Place: Lahore.

3

PART-I

I- PROJECT OVERVIEW

2- AUDITOR'S REPORT TO THE MANAGEMENT

3- FINANCIAL STATEMENTS

4

PROJECT OVERVIEW

Name of the Program Punjab Health Sector Reforms Program

Sponsoring Authority Government of Punjab., World Bank, DFID, IIRITF

Cost of Program 121million S (World Bank)

90 million POUNDS (DFID)

Date of Commencement 30-06-2013

Actual Date of Commencement: 01-07-2013

Date of Completion (as per PAD) 31-12-2017

Status of expenditure:

(Rs. in million)

EEPs incurred during Expenditure from DFID Expenditure from World2017-18 in 2017-18 Bank in 2017-18

31,373.516 1,128 46.868

5

AUDITOR'S REPORT TO THE MANAGEMENT

Auditor's Report on PHSRP Financial Statements

We have audited the accompanying Financial Statements of Punjab Health Sector

Reform Program that comprises of Statement of Receipts and Payments, Statement of

Comparison of Budget and Actual together with the notes forming part thereof for the year

ended 3 0 'h June, 2018.

Management's Responsihility

It is the responsibility of Project Management to estahlish and maintain a system ofinternal controls, and prepare and present the Statement of Receipts and Payments in conformity

with the requirements of Cash Basis IPSAS, Financial Reporting under the Cash Basis of

Accounting Standard.

Auditor's Responsibility

The responsibility of the auditor is to express an opinion on the Financial Statements

based on the audit conducted. We conducted our audit in accordance witb International

Standards of Supreme Audit Institutions. Those standards require that we plan and perform the

audit to obtain reasonable assurance that whether the Financial Statements are free of material

misstatements. The audit process includes, examining on a test basis, evidence supporting the

amounts and disclosures in the Financial Statements. It also includes assessing the accounting

principles used and significant estimates made by management, as well as evaluating the overall

statement presentation. We believe that our audit provides a reasonable basis for our opinion.

In the light of above, in case of present project, the responsibility of auditor translates

into the following:

To express an overall opinion on the Financial Statements with respect to the fact that

the figures of Receipts and Payments reflected in the Financial Statements pertain to the portion

of budget of I lealth Department. Government of Punjab, designated as EEP in the Project

Appraisal Document.

Opinion:

In our opinion:

(a) the Financial Statements present fairly, in all material respects, the Cash receipts and

payments pertaining to the EIP (Eligible Expenditure Program) i.e. the employee related

expenditure of Health Department, Government of Punjab. for the year ended 30th June, 2018

and are in conformity with cash basis IPSAS Financial Reporting under the Cash Basis of

Accounting Standard.

6

(b) Review of the Annual Appropriation Accounts of the Government of the Punjab for

the year 2017-18 conducted during Certification Audit by this office, provides a reasonable

assurance that the Provincial Health Institutions of Department of Health, Government of the

Punjab have utilized their proceeds for the salary related cost and for the intended purpose i.e.

payment of employee related expenses of provincial health institutions (EEPs).

(areed Mahmood Ch.)Director General Audit

Punjab Lahore

Place: Lahore

Date:

7

FINANCIAL STATEMENTS

FOR THE YEAR ENDED ON 30JUNE, 2018

Punjalb 1 Icailth Secelor ReforlN Project

SiDA Credi( No. 52580- PK, DL FlD 1I INP 202488 G rant 2013-17& 11 ltITF Graii t Not. 1.5283-PK

Statemenit o Co rison of 1udget a mii A lckmal -\ Aot.un

For the Year Ended Junc 30, 2018iunr Mi g RP upeeN- -_-_---__------

Ltudgt~ced * Actuanl tteetilu Ig et ån A iÄe iLa

CASII INIHIÄ\\·SGovernient of ti Puniab 5 38.230 10.I l7. I, 729Y7 11

Flx I*llra Assistaci e:

DID 6 1 'L L39587 1,0 jWorld Bank 6,1 1,617 17939 1,597,500,8 71

1 l IRTIF 6.1 -Total Rcecipts 42,083.298,801 40,110,665,650 L972,3 1i A 1

CA SI Ol TiL)WS

1nio) Lmploycc Related Expenses 7 38,230.407 182 37117 29 .70 1 x1'

lxternal Assistalnce:

DFID 6.j 2,23. 712 22 39 X 1 1 1World Bank l17T 3 )79 97 1,597.-01. 3

litRIlI 6 -________

Total Pa menits 42,iI83,2988 I 1 4 1), 1 t65.0 , 1 (1

NE CASlI F1,0WNS -

AciLal amonlticCs encompass botl casli ank third party sClcuements

å OlTicer ProjeuOYihre Ir

reclllra,te Genernal AuIdit Punltjabt lIinllfh sector Rtel,i-in 11s jC

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Punjab licalth Rtførnis Vrøjecl

11)It"4týýdil No. 525MO-I'K & 111ý1-1-r (;rýiiLt No. l4;2S3-PK

Notes io the FinanciAl I;tmcmcnb.

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1. P23394: Pun.jab Health Sector Refori ProjectIDA,C -edit No. 52580Budget Execution Report - Salary

For the Period from July 2017 to June 2018

Fund PC21016

Major Object AO1 Jan-Jun 2018 19,519,587,120

Row Labels Budget Grant Final Grant Releases Jul-Dec 2017 Jan-Jun 2018

Attock 11,563,000 12,942,000 12,942,000 4,164,565 4,607,954

Bahawalnagar 11,615,000 16,288,000 16,288,000 6,748,306 7,582,332

Bahawalpur 2,394,659,000 2,576,587,000 2,576,587,000 1,163,639,814 1,305,312,674

Bhakkar 0 1,292,894 1,292,894 504,000 630,000

Chakwal 5,064,000 7,687,000 7,687,000 2,767,178 4,719,996

Chiniot 0 1,008,000 1,008,000 0 0

Dera Ghazi Khan 881,707,616 956,995,616 956,995,616 346,903,980 375,045,104

Faisalabad 4,064,065,500 4,066,145,550 4,065,375,550 1,842,297,410 1,999,502,340

Gujranwala 1,331,842,521 1,374,675,569 1,374,675,569 569,729,474 598,351,633

Gujrat 387,002,000 350,348,000 350,348,000 168,783,862 139,625,7 9

Hafizabad 0 1,008,000 1,008,000 0 2106,

Jhang 13,649,000 16,157,000 16,157,000 7,574,494 )91

Jhelum 0 1,344,000 1,344,000 0 0

Kasur 0 1,680,000 1,680,000 313,806 81'u0

* Khanewal 0 1,680,000 1,680,000 868,000)

Khushab 0 1,344,000 1,344,000 0

Lahore 18,307,083,605 19,526,393,933 19,526,393,933 8,656,430,694 9,183 714,347

Layyah 0 1,008,000 1,008,000 84,000

Lodhran 0 1,008,000 1,008,000 0

MandiBahauddin 0 959,000 959,000 0 47,000

Mianwali 0 1,344,000 1,344,000 622,548 088 434

Multan 3,200,818,040 3,481,570,540 3,481,561,540 1,587,152,171 1,729,266,626

Muzaffargarh 0 1,680,000 1,680,000 0 660,000

NankanaSahib 0 1,144,000 1,144,000 0 21,000

Narowal 0 1,344,000 1,344,000 0 140 00J

Oakara 10,537,000 13,909,000 13,909,000 6,70- 0344 7,14

Pakpattan 0 1,344,000 1,344,000 0 1,

Punjab 25,000 0 0 0

Rahimyar Khan 1,755,989,900 1,678,662,900 1,678,662,900 771,279,904 76,4

Rajanpur 0 1,008,000 1,008,000 0 ,000

Rawalpindi 3,599,187,000 3,511,704,000 3,511,704,000 1,501, 408 1,57556' K

Sahiwal 770,686,000 764,116,000 764,116,000 317,188,686 395,8014 it

Sargodha 485,570,000 560,219,000 560,219,000 274,990,440 252,584,535

Sheikhupura 10,159,000 12,175,000 12,175,000 2,648,276 7,94

Sialkot 989,184,000 1,041,970,000 1,041,970,000 363,390,024 406,1I

T Toba Tek Singh 0 1,680,000 1,680,000 0 28,0U

Vehari 0 2,016,000 2,016,000 1,008,000 1,0J.,0

Grand Total 38,230,407,182 39,992,438,002 39,991,659,002 17,597,706,644 19,519,587,120

Total Eligible Expenditure for the Year 37,117,293,764