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POST SEMINAR REPORT

PUNJAB

�“EFFECTIVE INTERNAL

CONTROL MECHANISM

TO CHECK CORRUPTION�”

26TH APRIL, 2007

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LIST OF CONTENTS Page No

PART-I 1. General 1

2. Themes of Seminar 1

3. Work Schedule 1

4. List of Speakers. 2

5. Bio Data of Speakers 2

PART-II (FIRST SESSION)

6. Opening Address by Major General Qasim Qureshi, DG NAB Punjab 3

7. Talk By Mr. Muhammad Mohsin Khan, DG (Awareness & Prevention) 5

8. Talk By Mr. Khalid Ali Shah, DG PIFRA, Lahore 8

9. Talk By Agha Naveed Hashim Rizvi, Tehsil Nazim Kasur 14

10. Talk By Sqn. Ldr. (R) Irfan Elahi, D C O Rawalpindi 18

PART-III (SECOND SESSION)

11. Talk By Maj. (R) Zia ul Hassan, Ex-IG Motorway Police 30

12. Talk By Professor Dr. Amer Aziz, Orthopaedic Surgeon 37

13. Address By Chief Guest, Mr. Salman Siddique, Chief Secretary,

Government of Punjab. 46

PART-IV

14. Analysis 49

15. Recommendations 54

16. Annexures 58

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PART-I

GENERAL

1. In pursuance of the directives of NAB HQ Islamabad, a seminar was organized by NAB

Punjab on �“Effective Internal Control Mechanism to Check Corruption�” on 26th April, 2007 at

Punjab Civil Officers Mess Auditorium, Tolinton Road, GOR-1, Lahore. The seminar was

attended by a wide spectrum of participants representing different departments of

Punjab Government including Anti Corruption Establishment, FIA, Health, LDA,

WAPDA, WASA, Railways, Local Government and Board of Revenue. Probationers

from Civil Services Academy and students from Government College University

Lahore were also present in large numbers. Officials of NAB Punjab and

representatives of regional NABs attended the seminar. Members of media accorded

coverage to the seminar proceedings.

THEME OF SEMINAR

2. �“The foremost defence against corruption is through strong internal

corruption control mechanism within Government Departments/Institutions. If

such internal control is strong, the residual corruption can be effectively tackled

by external anti-corruption agencies. Needless to say, ineffective internal control

and indiscriminate use of discretionary powers within many government

departments is leading to widespread corruption, which in turn is making it very

difficult for anti-corruption agencies to combat corruption through external

enforcement. Another aspect worth mentioning is that out of the total cases being

handled by NAB, only 3-4 % have been referred by Government Departments,

remaining have been reported through public and private complaints. This aspect

amply highlights the lack of cooperation and coordination between Government

Departments and NAB�”.

WORK SCHEDULE

3. The seminar was conducted from 0930-1315 hrs in two sessions i.e before tea

break and after tea break. Detailed program of events is attached as Annex-A. The

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seminar commenced with recitation from Holy Quran. DG NAB Punjab chaired the

first session in which four speakers made presentations. The Chief Secretary Punjab

was the Chief Guest and chaired the second session after tea break involving two

speakers. All the speakers were allotted twenty-five minutes each including question

and answer session.

4. After completion of speeches by the guest speakers, the Chief Guest delivered the

concluding address. At the end of seminar, souvenirs were presented to guest speakers

by the Chief Guest while DG NAB (P) presented a shield to the Chief Guest.

GUEST SPEAKERS

5. The list of guest speakers along with their respective topics is as under:-

a. Mr. Muhammad Mohsin Khan, DG (Awareness & Prevention).

(Importance of Internal Controls)

b. Mr. Khalid Ali Shah, DG PIFRA Lahore.

(Overview of Internal Controls in Govt. Departments)

c. Agha Naveed Hashim Rizvi, Tehsil Nazim Kasur.

(Local Government)

d. Sqn. Ldr. (R) Irfan Elahi, D C O Rawalpindi.

(Revenue Sector)

e. Maj. (R) Zia ul Hassan, Ex-IG Motorway Police.

(Motorway Police)

f. Professor Dr. Amer Aziz, Orthopaedic Surgeon.

(Health Sector)

BIO DATA OF THE SPEAKERS

6. Bio data of the speakers is attached as Annex-B.

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PART-II (FIRST SESSION)

OPENING ADDRESS BY MAJOR GEN. QASIM QURESHI

DG NAB PUNJAB

7. In his historical speech delivered to the first Constituent Assembly of Pakistan on 11th

August, 1947, the Quaid-e-Azam identified the first duty of his government as maintenance of

law and order. He defined the second priority in the following words:-

�“One of the biggest curse from which India is suffering, I do not say that other

countries are free from it, but I think our condition is much worse, is bribery and

corruption. That really is a poison. We must put it down with an iron hand�”

8. Sadly for Pakistan, these wise words have not been heeded to since our independence.

Corruption has become a disease, infecting every aspect of our political, social and economic

activity. We have seen an exponential upsurge in scourge of corruption with perhaps the steepest

rise coming in the period 1985-1995.

9. Over many years, Anti-Corruption policy makers have considered it as function of

enforcement only. The result has been a series of laws and agencies coming up over the years

concentrated on penal action only. Public demand has also advocated an enforcement based

approach; hence the slogan of Ehtisab and Accountability. However, our experience and that of

similar countries in the world has revealed that unless the causes of corruption are addressed, the

society is empowered to stand up for its rights and the political will to take up palatable decision

is created, corruption will continue unabated. Good governance and sustainable development

will be possible only if we manage to reduce corruption level to bare minimum; even if

eradication remains an elusive goal.

10. When we examine the causes of corruption, especially in government departments,

perhaps the most important factor relates to lack of internal control mechanism to check

corruption at all levels. The absence and inadequacy of controls is a major factor in the spread of

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corruption. There is a general misconception that internal control means no more than financial

controls and internal audit. In fact, internal controls are those internal systems, procedures, plans

and methods which ensure that an organization�’s mission, vision, objectives and targets are

successfully achieved through the effective and efficient use of public resources.

11. One of the key component of internal controls include setting up an enabling control

environment that lays down clear strategies and policies to curb corruption, create a positive

code of conduct, organizational culture and performance evaluation system with clear definition

of authority, responsibility and accountability for each staff member through job description.

Once the control environment has been established, there is a need to implement internal

processes of monitoring and corrective actions, checks and balances to verify that objectives

have been achieved, resources have been judiciously utilized and channels of communication for

reporting corruption are working smoothly.

12. The focus of today�’s seminar is on �“Effective Internal Control Mechanism to Check

Corruption�’. We have invited distinguished speakers who will deliver talks on critical public

sectors like Police, Revenue, Health, and Local Government. They will enlighten us on the

prevailing weaknesses in internal corruption control mechanisms in these areas and suggestions

to strengthen the same. Senior expert from Audit Department will present appraisal of the current

state of internal corruption control mechanism in government departments in general. I am also

looking forward to valuable suggestions from the guest speakers on ways to improve the

communication and reporting of corruption related cases in government departments to NAB and

Anti-Corruption Establishment so that there is greater synergy of anti-corruption efforts. I thank

the worthy speakers who spared time from their busy schedule for the seminar.

13. The participants of seminar not only include the officers of NAB but representatives

from Punjab government departments, heads of various public sector organizations, probationers

of Civil Service Academy and young students of Government College University. I look

forward to an interesting day�’s session and interaction and hope that the seminar will prove

useful to all of us in the future.

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TALK BY MR. MUHAMMAD MOHSIN KHAN, DIRECTOR

GENERAL (AWARENESS AND PREVENTION)

Theme

�“Importance of Internal Control�”

14. Ladies and gentlemen! Aslam-o-Alikum! Being the Head of Awareness and

Prevention Division at NAB the subject of internal control is a part of our exercise.

15. We are signatory of United Nations Convention against Corruption. This

document has a preamble and its first chapter relates to Awareness and Prevention. It

mentions that each member country has to develop an Anti-Corruption Strategy.

Pakistan has and we have already completed this task and developed a National Anti-

Corruption Strategy (NACS) in 2002. There is a complete chapter on internal controls

in this document wherein it has been mentioned that institution of internal controls are

the most critical in any anti-corruption effort and also for good governance.

16. Few years ago I was called by the Governor Punjab General (R) Khalid

Maqbool. He wanted to discuss an important issue. He told me that I had mentioned

something about internal control in an article which he wanted to discuss. Ladies and

Gentlemen! After one hour of discussion, he stated that we have the solution. You can

imagine how a person sitting in Governor House was so much serious about it.

17. As all the Principal Accounting Officers of government are the part of this

system of internal control but they are not properly implementing this. In a formal

way the system exists and there is a need to implement it in a formal way.

18. As I have already stated that internal controls are very powerful tool of

ensuring good governance and prevention of corruption, we have to understand the

concept. Some people think that internal controls are related to finances/financial

controls only but this is not the case. We must know that the concept goes beyond

financial controls.

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19. When we talk about internal control, it means that we are talking about

corporate governance, achievements of objectives, about each and every government

department and Ministry, a system that ensures adherence to policies, Principal

Accounting Officers restricting the violation of law, rules and regulations, ensuring

the integrity of information and safeguarding of assets. Most important is the creation

of internal control structure.

20. Imagine that with exception of the Military Accounts Department, Pakistan

Railways and some other departments; we do not have any system of internal control

in any department. I personally witnessed this because for 35 years that I was the in

Accounts and Audit Department. Now I would like to explain why this system of

internal controls is so necessary, how it operates and why we need internal control

structure?

21. At provincial district and even on local government, they are also interested in

internal controls. The District Auditors are to be in place. Local Government

Ordinance also provides for internal control setup. But implementation is the problem.

22. Now the question is what is NAB doing about this subject of vital importance?

We have developed a paper and this is basically a proposal to implement the internal

controls in federal and provincial governments. We have sent this document to

General Secretary Finance and even to provincial and federal governments. These are

basically guidelines about how you can implement this system? Currently this issue is

with the federal government.

23. The Sindh Government forwarded the proposal that members of Audit

Committee should consist of members from ruling party, opposition and Chief

Secretary. It means that this committee would have one bureaucrat and rest are

politicians, making it wholesome.

24. In any internal control mechanism, the most important aspect is that of

management. You can have one hundred or thousand internal controls but if there is

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no proper management, nothing will work. There are lots of debates and discussions

held on this topic.

25. How should we sustain the efforts to eradicate corruption? The role of

Principal Accounting Officer is very important. He is doing lots of jobs. He is

involved in fire fighting, policy making and so many other issues but forgetting the

role as Principal Accounting Officer.

26. In the Estacode, there is one section on Anti-Corruption measures. It states

that every head of office shall be personally held responsible and liable for corruption

in his/her office because he/she is responsible to take anti-corruption measures. Then

they are liable to take action under the relevant rules. So top level commitment and

awareness is extremely important to establish sound internal controls and eradicate

corruption.

27. Our course of action for curbing corruption is that everyone should

participate. Every officer/official and even general public like me and you want to

fight corruption and we should develop sound mechanisms for eradicating corruption.

The last issue that I wanted to discuss is the complaint against corruption while

unsigned complaint can be rejected. We in NAB receive anonymous complaints also. I

look forward to talks by distinguished speeches on various issues in the session.

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TALK BY MR. KHALID ALI SHAH, DG PIFRA, LAHORE

Theme

�“Keeping in view the extensive experience of Auditor General�’s Department, carry

out an appraisal of the current state of internal corruption control mechanism in the

Government Departments, followed by recommendations to strengthen them. Also suggest

measures to increase cooperation and coordination between NAB and Government

Institutions�”.

Honourable Director General NAB (P), eminent speakers, ladies and gentlemen!

28. It is indeed my privilege to share with you the audit experiences and

perceptions on the theme of my talk which is on:-

a. Current state of internal control mechanism in government departments

to control corruption;

b. Suggestions for measures to strengthen them; and

c. Exploring responsibility of working relationship and coordination with

National Accountability Bureau in fight against corruption.

29. Government departments/institutes both at federal/provincial and district level

are provided with financial, human and physical resources to perform assigned

functions/provide services to general public in accordance with the purposes defined

in notification of establishment in each case. Financial resources are allocated through

budgetary appropriation and its management represents a trust. Public funds should be

managed by the government departments in accordance with the accepted standards of

ethics and principles of legality, economy, efficiency and effectiveness, transparency

and accountability of officials entrusted with use of resources.

30. To achieve organizational objectives, internal control mechanism/internal

control is a major tool comprising plans, methods and procedures as an integral part of

each system that management uses to regulate and guides its operations. Internal

controls are in fact management controls that help in safeguarding assets and

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prevent/detect irregularities, errors, frauds, misappropriation and corruption through

effective utilization of public funds and implementation of management policies.

31. The ultimate responsibility for a good internal control mechanism (design,

implementation and effectiveness/documentation) rests with the management e.g. head

of department/agency/Principal Accounting Officer. In USA , Federal Manager�’s

Financial Integrity Act of 1983 require executive agency heads to report annually to

the President and Congress whether agency systems of internal controls comply with

the act and internal control standards. Further, Office of Management and Budget

(OMB) circulate A-123 on internal control systems prescribe policies and standards to

be followed by executive departments and agencies in establishing and maintaining

internal controls in their programs and administrative activities. You may find

interesting to know that internal control standards on �‘Competent Personnel�’ state that

reasonable care should be taken that key personnel have high standards of integrity

and are competent, by education, training, experience to accomplish their assigned

duties. The primary focus of this standard is on integrity.

32. Let me share with you a story of Babe Disdrikson-Zaharias, who was a great

athlete in 1932 Olympics and became a very successful professional golfer. While

playing in tournament on a golf tour, she noticed that she somehow played a wrong

ball. When the round was over, she penalized herself for two strokes, which cost her

first place in the tournament. Later on, in a quiet conversation, one of her friends

asked her, �“Why did you do that? No one would have known that you used the wrong

ball�” Babe answered �“don�’t you understand- I would have known.�” It is this kind of

integrity that we need to emphasize in all institutions and organizations-a personal

commitment to integrity that is deep and profound. The current state of internal

mechanism in government departments suggests that we don�’t fully adhere to this

standard which is critical to combat corruption.

33. Department of Auditor General of Pakistan carries out both performance audit

and regularity audit. Performance audit is the audit of economy, efficiency and

effectiveness in utilization of resources whereas primary focus of regularity audit is to

see compliance with rules and regulations prescribed by law. In both types of audits,

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assessment/evaluation of internal control is made. The first step is to determine the

risk exposure, which is the likelihood of significant misuse of resources, failure to

achieve programme objectives and non-compliance with laws, regulations and

management policies. The next step is to assess internal control effectiveness. The

relationship of risk exposure and internal control effectiveness determine the extent of

audit testing to be carried out by the auditors. The main focus on assessing

effectiveness of internal control is on assessing adequacy of control design and its

proper implementation apart from proper documentation of transactions. In case of

greater reliance on internal controls, then less audit testing will be required.

34. Audit reports produced by the department of Auditor General of Pakistan have

been consistently reporting the weakness and effectiveness of internal control in the

government departments/institutions for appropriate action. The repeated violation of

rules and regulations prescribed by law in government operations suggest an attitude

of indifference on part of the high officials to improve the internal control

environment. Even timely action on directives issued by Public Accounts Committees

is not forthcoming. This situation raises questions about the effectiveness of

government auditing. International Organization of Supreme Audit Institution

(INTOSAI) has deliberated on this issue. Based on Lima Declaration on Guidelines on

Auditing Precepts in 1977, rule of law and democracy are considered essential

premises for an independent and effective government auditing. Democratic culture in

a society determines the extent of effective government auditing. Both rule of law and

democratic culture plays a vital role in combating corruption in government

departments/institutions.

35. Further, the audit department has adopted a good mix blend of financial and

performance audit for improving financial management and strengthening of

accountability process. Based on risk analysis approach in auditing, we have started

highlighting systemic issues in government operations this year. When similar type of

errors recurs across the board, lasting remedies cannot be found by addressing

individual instances of digression from the rules. By identifying the areas of weakness

across the government, we in fact, made an attempt to interventions for improving

delivery of goods and services to public. In our current audit report, we have

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highlighted systematic issues related to high value procurements, award of contracts

and cash management and in federal government, ministries/division and departments.

And where appropriate, we have suggested ways to address these issues. We have a

vision to integrate audit and the core financial management of true country for

improved, transparent and accountable governance. A special publication containing

systematic issues in governmental operations based on results/outcome of audit has

been sent to the Provincial Accounting Officers and other stakeholders.

36. Assessment of internal controls in government departments, as revealed in

audit reports, identifies control failures and weakness in internal control environment.

Overall, financial impact on account of these failures is very high. The areas more

vulnerable to corruption and corrupt activities could be:-

a. Major government development projects and programs.

b. Procurement contracts.

c. Award of concessions.

d. Privatization of SOEs.

e. Approval of bad projects.

f. Overspending on development projects.

g. Public work contract etc.

h. Revenue collection departments.

37. Corruption in above areas normally involves top level officials. The state

spends too much for large scale procurements and receives too little from

privatization. Government also approves wrong kind of projects and overspends even

on projects which are feasible and financially viable.

38. Department of the Auditor General of Pakistan carried out audit of

privatization of state owned enterprises. About sixty reports were initially discussed

in PAC and sub committees were set up to examine the results of privatization audit in

detail. The sub committee met once or twice but before it could finalize its

recommendations the government changed.

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39. Recommendations. The internal control mechanism in government

departments can be strengthened by taking the following measures:-

a. Improving the design of internal control.

b. Ensuring the effectiveness of internal control system and proper

documentation and record keeping.

c. Simplification of procedures.

d. Minimizing and elimination of discretionary powers.

e. Re-engineering of government business process. Civil service reforms to

pay decent salaries to the officials both to honest and to perform

efficiently.

f. Strict watch and control over government activities which are more

vulnerable to corruption e.g. procurement, privatization of SOEs, public

work contracts etc.

g. Head of agency/department and his key personnel have high standards of

integrity and fully competent to perform tasks assigned to them.

h. All officials demonstrate a positive and supportive attitude towards

internal controls at all times.

j. Setting performance standards and its monitoring in all government

departments indicating a timeframe to finalize a task.

k. Developing a management information system to report on economy,

efficiency and effectiveness of its operations.

l. Establishing a complaint cell/help desk in each department to facilitate

people in getting job done.

40. We need to fight against corruption together. Therefore, all government

departments need to support the Anti- Corruption Agencies to get results. However,

we may learn from best practices followed in few selected countries to develop a

working mechanism to address this issue. Perhaps some legal enactment in this regard

may be more effective.

41. Government departments do not work in isolation. Any initiative to check

corruption need to address cultural, political and social causes of corruption. We may

learn from Malaysian experiences aiming at a corruption free society by 2020 or so.

Every citizen of Pakistan should realize that corruption is bad and it should no longer

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be a way of life here. Therefore, anti-corruption activities of all Anti Corruption

agencies should be transparent and their results made known to public. Let me end my

talk by quote of Helen Keller:-

�“Alone we can do so little, together we can do so much.�”

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TALK BY AGHA NAVEED HASHIM RIZVI, TEHSIL NAZIM

KASUR

Theme

�“Despite the devolution of administrative and financial powers, the Local

Governments have failed to control corruption at the District and Tehsil levels. Please

evaluate the effectiveness of internal controls at the Local Government level; followed by

recommendations to strengthen them. Also suggest measures to enhance coordination and

cooperation between the Local Governments and NAB/ACE�”.

42. It is a matter of immense pleasure and pride for me to be here in front of you

as selected for delivering a talk on the subject seminar. On the basis on one and half

year of my experience as Tehsil Nazim TMA Kasur and on the basis of interactions

with my other counterparts in other local government, I comprehensively endorse the

salient features of the theme assigned, which are as under:-

a. There should be a strong internal corruption control mechanism.

b. Despite the devolution of administrative/financial powers, the local

government have failed to control corruption.

c. There is a lack of cooperation and coordination between government

departments and anti-corruption agencies.

43. At the every outset, I want to lay emphasis on the aspect that previously, the

evaluations of the institutions/departments were judged through inspections/audit and

inquiries but now it has been globally admitted and acknowledged that such

system/method do not serve the purpose because theses agencies come in to action at

belated stage when the commission of pilferage, bungling, misappropriation or loss

sustained to public fund become a past transaction. There should be a recurring

system of check and balance through the elected representatives. For this purpose, the

concept of monitoring committees has been included in PLGO-2001. Unluckily, these

committees cannot become functional because their role, procedure and course of

action to be adopted are yet to be spelt out.

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44. The detailed guidelines for the working of monitoring committees be

published and member of monitoring committees may be imparted necessary

training/capacity building.

45. Any how before coming to the theme, I want to emphasize that steady

performance of local government is hit by another latch, that is, certain officers

posted in TMA against different posts do not have qualification/experience

commensuration with job requirement of that particular post. As sequel to this, heavy

losses are sustained to TMA in different disciplines.

46. Government of Punjab LG & RD Department may be requested to post

officers having requisite qualification and job experience compatible with the

functions prescribed to the posts.

47. Financial Resources. Income of TMAs is grey area where the chances of

corruption are maximum. These include the following:-

a. Adequate budget estimates are not provided.

b. The collection of revenue is not transparent.

c. The actual amounts collected are not credited to TMA�’s funds.

48. This is mainly due to the lapse that no proper survey of income is conducted.

In TMA Kasur, there were 18000 documented connections, I got conducted a survey

through CIDA personnel. As per survey report there were 25000 (approximately)

water connections. The details of these connections have been managed, compiled and

computerized. This has become a part of MIS system of TMA Kasur.

49. There should be established MIS system in each TMA. The survey for all

heads of income be conducted and the details of such surveys should be computerized.

In this way actual numbers of tax payers and amounts would be on the board. By

doing so, the chances of pilferage/bungling and misappropriation will be minimized.

50. Leases. This is another area where the chances of corruption are maximum.

The underestimated budget provisions, much lesser reserve prices and over

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charging/recovery of arrears unauthorizely by the contractors are the main features. It

is further added that there are shortcomings in the operative clauses of rules governing

the auctioning of collection rights rules 2003. The suitability/worth of the contractor

enlisted/to be enlisted is not judged. In fact, there are few groups of contractors who

get the names of their petty servants registered as contractor. In case of default etc

these persons are hardly traceable.

51. Pre-financial status and the property owned by a person to be registered as

contractor should be evaluated prior to his registration. This amendment should be

made in the rule ibid.

52. Reserve Price. It has been provided that the average of previous three years

income shall be reserved price for the auction of ensuing year as per rule 9(2). In the

year 2005, the income of IP Tax TMA Kasur rose from Rs. 11.3 million to Rs. 80

million but according to this provision of rule, TMA was bound to fix reserve price of

this head of income at an average of preceding three years. Furthermore as per

provision of rule 11 (2), Tehsil Nazim was bound to accept bid equal to or above

reserve price. Different TMAs have faced heavy quantum of litigation in this respect.

53. The LG & RD department may be moved to make the amendment in Rule

9(2) and 11 (2) ibid such that the reserve price of any head of income should not be

less than the previous years income and that Tehsil Nazim shall not be made bound to

accept the bid accordingly.

54. Cancellation of Contract. It has been clearly provided in Rule 26 that in

case of default, the contract shall automatically stand cancelled. The contractor should

not be provided any caution for continuing grabbing revenue despite becoming

defaulter. LG & RD department may be asked to omit this proviso with substitution

that the contractor should immediately be dispossessed on default.

55. Immoveable Properties. In TMAs considerable number of immoveable

properties is in the possession of land mafia/land grabbers. Through CM directives,

the task of retrieval of land has been assigned to committees headed by DOR in every

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district. DOR may be asked to make the committees functional and provide progress

report of retrieval of lands.

56. Recovery of Arrears. A heavy amount of local government dues have gone

intro arrears in collusion of contractors with TMA officials. As per practice prevalent

in the TMAs, the arrears of leases are sent to district collector for recovery as arrears

of land revenue. The progress of recovery is very slowing rather stagnant. LG &RD

department may be moved for making provision of a summary of procedure for

recovery of default amount within a stipulated period or TMO/DOR may be delegated

the magisterial powers.

57. Development Expenditure. In award of contract of development works,

heavy amount as pool money go waste. Through hectic efforts I have succeeded to

eradicate the pool system in awarding the contracts. I have made up the mind of

contractors of the TMA Kasur to make a healthy competition in the tenders. By doing

so, approximately an amount of Rs. 12 million is saved out of 60 million of ADP

during tendering.

58. Coordination with Anti-Corruption Agencies. As for as matter of lack of

coordination between government departments and anti-corruption agencies is

concerned, it is stated that any case of misappropriation/corruption/embalment at

Tehsil & District level should be referred to the Government of Punjab in LG & RD

department for further proceeding and onwards submission to the anti-corruption

agencies (NAB/ACE) for preceding under the provisions of relevant rules, law on the

subject.

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TALK BY SQN. LDR. (R) IRFAN ELAHI, D C O

RAWALPINDI

Theme

�“A lot is being said about reforms in the Revenue Department through the

computerization of revenue record. However, corruption remains rampant in the

Department, causing distress and inconvenience to the common man. Please

analyse the weaknesses in internal controls and suggest measures to strengthen

them. Also, suggest measures to increase cooperation and coordination between

Revenue Department and NAB/ACE�”.

59. Internal Control. The aim of internal control is to keep the organization on

course towards the achievement of its mission and minimize surprises along the way.

It is defined as a process affected by the organization, its management and employees

designed to provide reasonable assurance regarding achievements of the objectives

particularly in the following categories:-

a. Effectiveness and efficiency of the operations.

b. Reliability and financial reporting.

c. Compliance with laws.

d. Control environments.

e. Risk assessments.

f. Control activities.

g. Information & communication.

h. Monitoring.

60. Manual Record Keeping (Historical Context). The historical evolution of

our Revenue system has its origins in the rule of Sher Shah Suri. It was developed by

the British in the subcontinent till the enactment of Land Revenue Act 1967.

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61. Organization. The present organization of the Revenue Sector is as shown:-

1968 AD Pakistan

1967 AD Pakistan

1876 AD

British 1863 AD

British 1566 AD Emperor

Akbar 1540 AD Sher Shah

Suri

First ever organized land records in South Asia

Land Revenue Rules, 1968

Land Revenue Act, 1967

First Legislation Promulgated Revenue

Survey & Settlement Department Created

Raja Todar Mal made improvements into system

Commissioner EDO Rev

Board of Revenue (BOR)

Collector DO/DDO Rev

Tehsildar Revenue Officer

Gardawar Qanoongo

Patwari Pawar Circle

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62. The Gardawar and Patwari are two important revenue officials who are

directly dealing with the common masses. The Gardawar is incharge of 10 to 15

villages, responsible for confirming mutations and finalizing record changes. The

Patwari is the lowest authority responsible for Land Record Books and initiating

processes

63. Organization at District Level: This is as shown:-

Tehsil Office

�“Tehsil Collector�” �“Tehsildar�”

Revenue Circle �“Revenue Officer�”

�“Gardawar�” 2-10 Patwar Circles

Patwar Circle �“Patwarir�”

2-4 Revenue Estates

Revenue Estates

Patwar Circle �“Patwarir�”

2-4 Revenue Estates

Revenue Estates

Revenue Estates

Revenue Estates

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64. Revenue Record: Complete Contents of a Basta of a Patwari includes the

following:-

a. Shajrah-e-Nasab

b. Register Haqdaran-e-Zamin

c. Register Gardawari

d. Register Tagayarat-e-Kasht

e. Register Intiqaalat

f. Wajib-Ul-Arz

g. Lal Kitab

h. Field Book.

j. Roznamcha Partaal

k. Roznamcha Waqaati

l. Roznamcha Hidayati

m. Roznamcha Karguzari

n. Naqsha Haqooq Chahaat

65. Internal Controls in Revenue Department. Various internal controls

enforced in the Revenue Department are as follow:-

a. Administrative. There is a well defined seven stage structure of

internal checks which include:-

(1) Every higher authority from Patwari to EDO (R) has supervisory

controls over the lower tier.

(2) The disciplinary powers have been delegated at appropriate level

to ensure efficiency.

(3) Powers of transfers are delegated.

(4) The inspection schedule and the percentage of inspections are

well defined.

(5) Complaints hearing mechanism and open kutchehry system.

23

b. Legal and Procedural. A complete legal system as under ensures

responsibility as well as accountability:-

(1) All the important steps are governed by codified law, rules and

manuals.

(2) All the procedures have been defined and nothing much is left to

discretion.

(3) For every order there is a defined forum of appeal.

(4) All the powers and responsibilities have been clearly listed.

c. Record Keeping. A mathematical system of record keeping ensures the

following:-

(1) All the records are well knitted with each other which make the

complete forgery difficult.

(2) Copies of different records are kept at different places to avoid

total damage.

(3) In case one record is tampered, then the forgery can be found

from other records to reach the correct conclusion.

(4) Record is updated periodically at different stages.

66. Ineffective Internal Control and Causes. There are a number of weaknesses

prevailing in our revenue system. Some of these are:-

a. Revenue Record Weaknesses

(1) Vulnerabilities. The revenue record is vulnerable due to the

following:-

(a) Being inaccurate.

(b) Is complex.

(c) Not transparent.

(d) Embezzlement in Lands.

(e) Is irresponsive and inaccessible.

(2) Weaknesses. Poor and mismanaged Revenue Record results in the

following problems:-

(a) Cumbersome Mutations.

24

(b) Cumbersome Crop Loans.

(c) Cannot facilitate Taxation.

(d) Delays Delivery of Records.

(e) Delays Civil Litigation.

b. In-accessibility of Revenue Staff. This is because of the following:-

(1) Record Travels with �“Patwari�”

(2) It is complained that The Patwari is not available to provide

services in the village.

(3) People run after him to or pay heavy bribe to get their record and

this makes him The Most sought after person in a village.

c. Cumbersome Mutation Process. Following aspects are related to

cumbersome mutation process:-

(1) Mutation Request is only initiated by �“Patwari�”

(2) Trading parties get hold of Patwaari to make a formal request.

(3) It is to be inspected and verified by �“Gardawar�”

(4) Revenue Officer approves or rejects it in common assembly after

visiting the place.

(5) Even under normal circumstances, it takes around 6 weeks

depending on the state of related records.

d. Problems in Record Maintenance. Some aspects related to the problem

are:-

(1) Record is updated only every 4th year.

(2) Record is updated every 4 years which in some cases is not done.

(3) If mutation is not cross referred in red ink, double sale can take

place.

(4) At times the registered deeds are not entered in the record which

may cause the land to be sold again.

e. Record Maintenance is Opaque and Complicated. Few points related

to this problem are:-

25

(1) Patwari intentionally keeps the record in a bad state as more

complicated record enhances his value.

(2) Public cannot have access to their record.

(3) Since Patwaari is the only person who knows the true status of

land, he often misuses this position.

67. Causes of Corrupt Practices. Some of the major causes of corruption in our

Revenue System are:-

a. Cost of Land. This is due to:-

(1) Continuous upward trend.

(2) Higher the transaction value, higher the profits and the rate of

BRIBE make fraud more lucrative to take risks.

b. Nuisance of Patwari. This is related to the following:-

(1) Facilitated by the Opacity of Record.

(2) Patwari may give undue advantage to any of the transacting

Parties e. g not writing the stay orders.

(3) Wrong demarcation of joint lands.

(4) Charges money for doing his normal duties.

c. External Interference. Following external factors influence corrupt

practices:-

(1) Interference in Recruitment, Postings, and Inquiries.

(2) The politically recruited staff can not deliver. They secure their

postings in lucrative circles for making money and fleecing

people.

(3) Escape enquiries due to political and bureaucratic influence.

(4) They serve their masters instead of people and become powerful

and un-touchable.

d. Excessive Workload. Patwaris are grossly overloaded due to following

factors:-

(1) Engaged in courts and management functions.

26

(2) In all the enquiries relating to land issues Patwari has to appear

with record.

(3) Frequent court appearances.

(4) Extra work such as voter list preparation etc.

(5) Patwar circles have grown bigger due to smaller holdings and

more owners. Unable to manage the huge volumes of record.

e. Delayed Settlement Operations. This results due to:-

(1) Record updates and correction is delayed.

(2) Consolidation operations in certain cases have continued for more

than 25 years.

(3) Settlement operation is not conducted for 40 to 50 years, usual

limit being 25 years.

(4) Urban land is still being maintained on land revenue system.

(5) Allotment of evacuee land and encroachment of Govt lands.

f. Awareness of Public. Some factors affecting public awareness are:-

(1) Lack of awareness of the due process of law.

(2) Public is unaware of the procedures and fees, they become hostage

to revenue staff.

(3) Record keeping cannot be checked by public.

(4) Physical location of land can only be indicated by Patwaris.

(5) Long procedures and complicated processes promote illegal

shortcuts.

g. Lack of Knowledge. This factor has the following implications:-

(1) On the part of supervisors and staff.

(2) The recruitment without merit produces incompetent staff.

(3) They needed outside help which is available on payment.

(4) That payment is generated from the bribe money.

(5) Supervisors lack knowledge to check the staff, gives open hand

to them without fear.

(6) No system of evaluating knowledge.

27

h. Land Mafia. The land mafia exert the following influence:-

(1) Personal Interests of groups involved in land grabbing.

(2) Grab lands of the Government, absentee owners and Shamlats.

(3) Make encroachments and then sell the land without ownership in

connivance with revenue staff.

(4) Creating old decrees of civil court and getting them

implemented to show their acquired rights in the land.

j. Supervision Deterioration. Rapid deterioration at supervisory level in the

Revenue Sector has resulted in the following:-

(1) Portfolio of duties has grown over the years.

(2) The priorities of the supervisors have shifted.

(3) Performance in revenue field is not given due importance.

(4) Supervisors are reluctant to take action against subordinates.

k. Incomplete Record. The root of the problem lies in incomplete record of

Revenue at all levels, implications are as under:-

(1) Deliberate attempt to create confusion.

(2) Incomplete record gives nuisance value to Revenue Staff.

(3) The changes, if not incorporated can make a true ownership

doubtful.

(4) Difficult to cross refer and trace out the fraud

l. Training and Development. Lack of adequate training of Revenue staff

results in the following:-

(1) No capacity building or follow up training after initial patwar

course.

(2) Lower revenue staff once appointed does not undergo any formal

training. The experience is gained only through traditions and

practices.

(3) No set criteria for evaluating their performance and allocating

circles.

28

(4) No incentive for gaining more knowledge.

(5) Smaller land holdings/ more owners, more work load goes

beyond the capacity of staff.

m. Eruption of Housing Schemes. Mushrooming of housing schemes

specially in agriculture lands causes the following:-

(1) Giving rise to frauds.

(2) Agricultural land being converted into urban by the Housing

Schemes and the value of Patwari is increasing.

(3) The Government. paths and water courses are being included in

the schemes without paying any money.

n. Litigations. Cases related to Mutation of land in civil courts are

cumbersome and result in the following:-

(1) Long civil cases deny quick justice.

(2) Registered deeds can only be cancelled by the civil courts so even

a proven fake deed cannot be cancelled by revenue authorities.

(3) The jurisdiction of civil courts is barred expressly in revenue

matters, however, people manipulate it to create civil court

jurisdiction and delay the cases.

68. Suggestions to Strengthen the Internal Controls. I will now highlight the

major suggestions to strengthen internal controls in Revenue Sector. These are:-

a. Information should be easily accessible to the people and offices.

b. Remove the causes of inefficiency.

c. Speedy changes of rights in land.

d. Make the processes simple and people friendly.

e. The needed elements are:-

(1) Efficiency, quick issuance of land record to desiring public.

(2) Quick transfer of land and simplified procedures.

(3) Issuance of copies from any location.

(4) Access to public from any location e.g. web, kiosk etc.

(5) Access to Registry Offices, Courts, Investigation Agencies.

29

(6) Access to Private Banks, NGO�’s, MNC�’s etc.

(7) Accountability and check manipulations and frauds in property

records.

(8) Check by the property owners from anywhere.

(9) Create fear of accountability.

(10) Reliable and secure land titles.

(11) Timely availability of authentic copies of Revenue Record.

(12) On-line verification of ownership particulars.

(13) Easy on the spot mortgage.

69. Computerization. One of the major landmark and achievement of the Punjab

Government lies in their efforts to computerize the Land Revenue Record. The aim is

to introduce/enhance transparency in the Revenue system, increase public�’s

accessibility to the Revenue Record, reduce the nuisance value of revenue officials

including the Patwari and hence eliminate/reduce corruption in the Revenue sector.

70. Some aspects of computerization project are as under:-

a. Native. The computerization process is indigenous and has following

salients:-

(1) Exact computerized version.

(2) Proprietary Urdu Nastalique font.

(3) Process flows correspond with manual system.

b. Comprehensive. The computerization process is an upgradation of the

existing manual based system and includes:-

(1) All government approved forms.

(2) Improved quality not just computerized records.

c. Robust. The new initiative is being designated to be holistic and

responsive as under:-

(1) On-line processes �– mutations, fard printing, etc.

(2) Web based verification.

(3) Immediate issuance

30

d. Secure. A computerized Land Revenue Record will be highly secure and

untamperable.

71. Holistic Approach. If Revenue Sector has to be made corruption free, we

must follow a holistic approach in which the following aspects need to be integrated

and addressed:-

a. Improve the work environment.

b. Streamline and simplify the work processes.

c. Introduce legal reforms to support transpancy and efficient, well trained

staff.

d. Enhance the remuneration of revenue staff.

e. Complete the computerization projects at the earliest.

72. In the end, I thank DG NAB Punjab for giving me the opportunity to make

presentation on such a vital subject that affect our entire society.

HOLISTIC APPROACH

T & D Officials

Requisite Legal Amendments

Capacity Building

Renumeration

Work Environment

Processes

Simplified

People Oriented

Staff

Public

Supervisors Incentive

Commensurate with authority

Computerization

GovernmentPolicy

31

PART-III (SECOND SESSION)

TALK BY MAJ. (R) ZIA UL HASSAN, EX-IG MOTORWAY

POLICE

Theme

�“The Motorway Police is a good example of an Institution that has been

able to minimize corruption through internal controls. Please highlight measures

that have helped the Motorway Police and make suggestions that can be emulated

by rest of the Police Department�”.

73. Pakistan Motorway Police has earned the respect and confidence of the

public within a short span of time. Common perception about police and policing in

Pakistan is dismal. Corruption has become almost a disease in Pakistan affecting

every aspect of our political, social and economic sectors. However, corruption in the

police stands out like a sore thumb and is conspicuous owing to a negative view by

the general public which impacts adversely on good governance. The country has been

contending with the issue of corruption for the last several decades, but its efforts

could best be labelled as �“fire fighting�” attempts at curbing public sector corruption.

74. Not very long ago the traffic culture on the highway of Pakistan was

characterized by a contemptuous disregard for traffic rules, an almost non-existent

enforcement apparatus, and a very high ratio of accidents. Every year 7000 people lost

their precious lives and another 75000 received injuries in road accidents. This meant

a staggering 19 deaths and 205 injuries per day. The response of the government of

Pakistan to this was swift and sweeping. The National Highways & Motorway Police

was established and was specifically tasked to rectify the situation. This was easier

said than done, but the gauntlet was valiantly taken up by the pioneers of the force. It

was a gigantic task that needed considerable mental and material input. The same was,

32

CULTURAL

NEGATIVE POLICE CONDUCT: THE CULTURAL MATRIX

however, achieved and the force became operational. The result has been a success,

that could not only be referred to as exemplary but bewildering as reflected in the

National Anti Corruption Strategy Report-2002 prepared by National Accountability

Bureau (NAB):-

�“With regard to petty and middling corruption, the consensus

has been that there is hardly an arm of government which does

not suffer acutely from corruption, with the exception of the

Motorway Police.�”

75. Fortunately, Pakistan�’s Motorway Police has emerged as a model and an

example of a corruption free police. It is commonly believed, supported by studies,

that the Motorway Police is actually a graft free police force, created as a result of

cultural transformation in policing. Seventy percent of the research on policing in the

world encompasses police culture and its effect on police conduct. It has been

established by independent research and analysis that prevalent police culture

determines the prevalent police conduct with the public. Therefore, it would be naive

to expect public friendly policing from a para-military policing outfit. This can only

be possible if a strategy is formulated to transform the para-military culture by

qualitative improvement in the training ecology and the work station ecology of the

organization as reflected below:-

33

76. The success story of Pakistan Motorway Police revolves around the cultural

transformation in police attitude by ensuring qualitative improvement in the training

ecology and provision of compatible work station ecology. Needless to say that the

service oriented and public friendly police model was the ultimate goal through this

cultural transformation.

77. The research studies into the personality profile of a police officer reveal

that the common policeman suffers from a deep seated syndrome which we may name

as the �“stress prone personality disorder�”, caused by one or more of a number of

factors which lead to his erratic and delinquent behaviour, giving rise to ever

increasing corruption, moral as well as intellectual, human rights excesses,

misdemeanour and misbehaviour with the general citizenry and a mindset that police

cannot be subjected to any kind of accountability or scrutiny.

78. Case studies on police training in Pakistan reveal that our training

institutions have been producing �“Reactive�” police officers due to a negative training

environment. A comprehensive strategy was devised to provide positive training

environment for the Motorway Police officers.

RelativeDeprivation

Pessimism

Insecurity

Aggression

SocietalDualism

Un-StableEcology

Un-HealthyEnvironment

Pent-UpEmotions

FinancialStringency

Frustration

STRESS

RelativeDeprivation

Pessimism

Insecurity

Aggression

SocietalDualism

Un-StableEcology

Un-HealthyEnvironment

Pent-UpEmotions

FinancialStringency

Frustration

STRESS

34

79. Pakistan entered into the era of motorways in the year 1997. It was for the

first time in the history of Pakistan that motorways were constructed. Scheme of

policing these high speed motorways was approved in May 1997. The then I.G. was

assigned to raise a modern, competent and efficient force to regulate law and order on

this road.

80. The manpower for this newly raised force was taken on deputation from

all the provincial police forces. Obviously no competent member is given away to

others. So, a comprehensive and professional oriented training was imparted to these

new officers under the direct supervision of senior officers, which also included

British trainers.

81. On 26th November 1997, this force started working. After six months, the

British trainers paid a visit to see the working of their trainees and were astonished to

note the efficiency and output. They remarked �“this force is working even better than

British Police�” which is indeed a great compliment from a British Police Officer.

82. It would be difficult to mention all the contributing factors for the first

public friendly, service oriented and corruption free police organization in Pakistan in

such short time. However, few external and internal controls have been identified as

major contributing factors in eradication of corruption in the Pakistan Motorway

Police.

83. External Controls/Factors. These include the following:-

a. A strong political will at the highest level to implement the rule

of law.

b. Requisite financial back up to run the organization and provide

adequate pay and perks to the officers.

c. Selection of competent, honest and educated officers at the senior

command level to become role models for the officials under their

command.

35

84. Internal Controls/Factors. Internal controls are those which are built in the

administrative machinery and work automatically and spontaneously with the

movement of the machinery. These include:-

a. Clear chain of command�–from top to bottom and a return line of

responsibility and accountability from bottom to top.

b. Provision of qualitative training ecology and work station ecology for

cultural transformation in policing.

c. Merit based policy for recruitment, promotion and posting/transfers.

d. Leadership �– officers set personal example of honesty and efficiency.

e. Abolition of discretionary powers to officers.

f. Laws to apply equally to everyone without any exceptions.

g. Welfare and man management�–mess facility & sports activities.

h. Motivation and morale.

j. Officer based organization taking pride in their work.

k. Everyone mindful of departmental image in responsiveness to public

needs i.e. helps etc.

l. Inbuilt system of reward and punishment�–RSO -2000.

m. Fool proof and comprehensive SOPs to minimize propensity towards

corruption i.e. checking of documents not allowed, logging on to

wireless before stopping a vehicle, speed recording cameras.

n. Automation through e-management and computer networking for

effective management network.

85. In the light of the above, it may be mentioned that this miraculous

transformation has been brought about by a cultural swing through qualitative

improvement in the training ecology, work station ecology and internal controls as

explained earlier. This produced the following results:-

a. Public friendly and corruption free model force.

b. Public appreciation and recognition.

c. Decrease in accident rate by 70%.

d. Decrease in crime rate by 80%.

e. Helps provided to 1500 motorists every day.

36

f. NACS report-2002 highlighting the Motorway Police as a role model in

anti-corruption.

g. During three and half years of my command as IGP, not a single case of

corruption took place in the department.

86. The frequently asked question that Pakistan Motorway Police model can be

replicated in the district police would require a detailed research paper. However, it

can be argued that this is not something impossible. It may be pointed out that order

in a society depends upon a multiplicity of interacting forces which are complex. It

depends upon the distribution of resources, images of relative deprivation, inequities

and injustice, coercion, oppression, and greed. It also depends upon the inculcation of

values of comfort, convenience, dignity, safety of others etc. These values depend

upon family, education, environment and neighbourhood pressures with expectations

of good behaviour.

87. During the period that I remained posted as IGP Punjab, a number of

important initiatives were taken to improve the image of Punjab Police and minimize

corruption. The Chief Minister Punjab provided tremendous support including large

financial outlay for police reforms. The following important steps were taken:-

a. Police station improvement plan at a cost of Rs. 3 billion.

b. Traffic improvement plan �– Rs. 3 billion.

c. Special dearness allowance for constables/head constables �–

Rs. 3 billion.

d. Special pay package for SHOs and SDPOs.

e. Recruitment of 15000 constables for double shift duty in 5

major cities.

f. Punjab Highway Police Posts�–450 at a cost of Rs. 6 billion.

g. Automation/computerization programme.

88. All these steps taken by the Punjab government have set the pace towards

reform of the Punjab Police and positive results are now trickling in. Another

transformation in the policing culture is the example of the Islamabad traffic police

37

which was trained on the lines of the Motorway police. Within a short span of time,

this police force has proved itself to be corruption free, public friendly and an

efficient organization which has won the respect and admiration of the public.

89. Therefore, it can be argued that a cultural transformation in the district police

is practically possible with a strong will of the government as in case of Pakistan

Motorway Police. However, it may be pointed out that apart from key policy

decisions, this change would require a sustainable financial backup in order to ensure

quality in policing as stated by Sir Robert Peele in his address to the British

Parliament on Police Reforms in 1907:-

�“The quality of policing is directly proportional to the financial

aspects of policing. It will be difficult to get a good police

without paying for it�”

90. In the end I would like to highlight the role of the National Accountability

Bureau in creating awareness in the public sector organizations to work towards

achieving the goal of a corruption free environment. The causes of corruption, their

remedies and guide lines for departmental heads in achieving this objective are

provided in the National Anti Corruption Strategy Report 2002.

91. I would like to congratulate DG NAB for organizing this seminar to sensitize

all public sector organizations regarding the menace of corruption and the need to rid

the society of corruption which is so vital for the progress of our country.

38

TALK BY PROFESSOR DR. AMER AZIZ, ORTHOPAEDIC

SURGEON

Theme

�“The prevailing public health care system is plagued by rampant

corruption at various levels that has adversely affected the health care support to

the common man. Please highlight the weaknesses in prevailing internal controls

in our Health Department, followed by recommendations to strengthen them.

Also suggest measures to enhance coordination and cooperation between the

Health Department and NAB.�”

92. I am very thankful to Major General Qasim Qureshi who invited me to share

with you my strategy and give some suggestions before I sum up my talk. Our

strategies have been done in such a way that is even not done in developed countries

in the world. These policy makers/paper writers of the country are so geniuses that

they cover all possible minutest details but unfortunately all this is on the paper. We

don�’t need British or any other foreign experts to come and tell us what to do in our

country. We already know that. Major Zia-ul-Hassan makes my work easier by giving

the example of Motorway Police where rules are same for everyone. I wish it will

replicate everywhere.

93. Now I will come to my topic and there are three major areas where I find theses are

the root cause of corruption and you will see when we go along. These areas are:-

a. Fiscal.

b. Management.

c. Intellectual.

94. In 1947, when Allah gave us this country, we had only two medical colleges but

now we have fifty-three medical colleges (27 in public sector and 26 in private

sector). At that time there were only 1200 doctors but now this number has grown to

108062. Other statistics are as under:-

39

1947 2005

a. Hospital Beds 15000 100000 b. Hospitals 292 90 c. Dispensaries 722 4554 d. MCH Centers 91 475 e. TB Clinic 03 48

95. In 1947, there were no BHUs and RHCs but now this number is 5290 and

514 respectively. We have probably the best health infrastructure in rural health in

Asia if not in the world and this is best planned on ground and on papers. So in

numbers, we have made significant progress in the health sector but is this enough?

What is the service rate provided to average person on street and what is the rate of

producing the doctors, nurses, dentists and other paramedical staff who provide these

services and who are adequately trained to provide these services and who are willing

to work in this country willingly not by force?

96. In 1947, the ratio of population to each bed in hospitals was one bed for

48000 patients (1:48,000) but now this is 1:1536. The ratio of population to doctor

was 1:60,000 but now this is 1:1500. But this is not same in our rural and urban areas.

Majority of our population lives in rural areas where the situation is very bad and

these facilities are non existent or existing only on papers. Only 1/5th of our women

give birth to their children by trained doctors/lady health workers. It means that live

births attended by skilled health personnel are only 20%. This is also a very bad

situation.

97. Punjab Health Department gets the budget of Rs 6.047 billion which is a

huge amount to be received but nowhere is the fund allocated, 100% utilized. Total

budget received for personnel is Rs. 6.624 billion and cost of administration is more

than the professional cost. Portion spent on salary is Rs. 869 million and non salary

expenditures are of Rs. 5.17 billion. Cost of administration is always high than the

professional cost. Budget spent on administrative side is Rs. 347 million while on

professional side is Rs. 248 million.

40

98. There are twenty-one Teaching Institutions in Punjab. These include ten

medical colleges in public sector and nine in private sector. There are two Post

Graduate Medical Institutions in Punjab. I am a Graduate from King Edward Medical

University and when I was in England for training, a British said to me, he wanted to

see King Edward Medical College, as it is producing excellent doctors. But what have

we done with this college? 21.2% posts of Professors and 52% of Associate Professors

are vacant and 41.8% posts of Assistant Professors are also unfilled. Very backbone of

every emergency service is the SR, but 70% of the SR posts are unfilled and Medical

Officers are designated as SR but they are not regular. Only one professor opted for

KEMC while for Bahawalpur and Sheikh Zaid Rahim Yar Khan, these posts are

vacant. They are vacant in every Teaching Hospital in the country.

99. There are 16096 specialists in the country of which 14000 (that is 80% of

the total) are produced by College of Physician and Surgeon of Pakistan (CPSP).

About 5000 medical graduates are produced annually. But you will be surprised to

know that Higher Education Commission has not recognized this college.

100. Budget allocation for hospitals is according to number of beds. Formula for

budget calculation is as under:-

a. Teaching Hospital

Rs. 450 per bed X No. of beds X 365

b. District/Tehsil Headquarter Hospitals

Rs. 375 per bed X No. of beds X 365

101. Amount for Health Sector Reforms is Rs. 5 billion and Rs. 38.48 million for

Punjab Rural Support Program is allocated.

102. There is only one post graduation degree all over the world. Post graduation

is nobody�’s birth right. You should deserve then desire. We have specialists here but

there is no criterion for admission. There are no laid down procedures for examination

but we have the backdoor of Safarish to become doctor or specialist. Our duration for

different courses is as under-

41

a. FCPS : 5years.

b. MS : 4-5 years.

c. New KEMU Diplomas : 1-2 years.

103. King Edward Medical College introduced this diploma program of one year

initially, claiming that they will produce specialists in 23 disciplines in one year only.

Later on this period is extended for two years. How is it possible to become a

specialist in one or two years?

104. The Human Development Report 2004 (these are not Pakistani reports, these

are international reports), ranks Pakistan at 142 in the low human development

category. In Pakistan, Infant Mortality Rate (IMR) is 83 per 1000. It means 83

children out of 1000 die just after their birth while 107 out of 1000 die under the age

of 5 years. Thus 190 children die by the age of 5 years in Pakistan, which is highest in

the world compatible to Afghanistan On the other side maternal mortality ratio is also

very high in our country and 5000 out of 100000 women die after giving birth to their

child.

105. Have the health planners ever thought of protecting the people from the

effects of radiation and we are spending Rs. 5 million on protection of the

environment against ionizing radiation. But I have not seen any measure in this area.

Perhaps it may be because of my ignorance! Grant �– in �– aid is of Rs. 82.756

million. There is nothing short in rules, plans and papers.

106. Audit Cell in Health Sector gets the budget of Rs. 5.85 million. What does it

audit? It is not just monetary audit but is the audit of how many lives you are saving?

Has the average person any access to health facilities? If people have to receive only

prescription from the government hospitals with no medicines then what do we audit?

Similarly, budget for provincial blood transfusion services is Rs. 139 million but just

on papers. If you know someone in hospital, you can have access to blood from

hospital and vice versa. We have three central medical equipment workshops in

Lahore, Multan and Sargodha getting a total budget of Rs. 3.506 million, Rs. 3.224

42

million and Rs. 3.112 million respectively and we know the state of our equipment in

hospitals is worse than ever.

107. We are following the British and American system everywhere. We hire

consultants from these countries and send our people for training in these countries. In

these countries community colleges lay down the policies. We also have a College of

Community Medicine, getting the amount of Rs. 63.529 million but what has this

college done for polluted water in Kasur and epidemic of gastro in Faisalabad? Some

other departments of Health Sector and their budgets are as under:-

a. Provincial Health Department Lahore is getting Rs. 9.14 million.

b. Lump sum Provision for Medical Research is Rs.150 million but there is

no internationally recognized institution that produces original research.

c. Punjab Emergency Ambulance Service is getting the budget of Rs. 30.72

million. This is a creditable work done by Punjab Government which

started the brilliant service of 1122. I hope we can replicate this service

in all other cities of Pakistan.

d. Paramedical Schools are getting the grant of Rs. 10.68 million. Despite

this huge budget, we have shortage of paramedical staff because we are

not updating our programs.

108. Millennium Development Goals- 2015 are to reduce the MMR/IMR by two

third and stop / reverse HIV and Malaria. WHO recommended that US $ 34 per Capita

should be spent on heath services but in Pakistan, we are spending $ 16 per Capita.

The govt. is spending $ 4 per Capita and rest is with the private sector. 0.8 % - 0.9 %

of G.N.P. is spent on health while minimum requirement is 3% of the GNP and 0.5%

out of this is spent on VIP treatment. Poor standard of hospitals is because people who

matter do not use these facilities. There should be a strict audit to see what is

happening with the common man?

109. The Mayo hospital model is the best example for all of us as in the same

budget of Rs. 781 million and with same people they are providing excellent

arrangements by giving free medicines, surgical implants, stents, streptokinase,

43

hemotherapy etc. Moreover, free food is being provided by NGO thrice a day. Why

has this model not being followed throughout Punjab?

110. There are 1000 times more registered medicines than in U.K. You can

register any firm/ medicine by offering bribe. We have more drugs registered than any

developed country! Arrange free trips for our doctors in another country, he will start

prescribing the medicines of sponsoring firm. Conferences are arranged and

approximately Rs. 1.1 million are spent on a dinner where CM / Governor are Chief

Guests. There is no free lunch and there is somebody also who is paying for it. You do

not have any hospital pharmacopeias and you cannot prescribe any medicine in the

hospital that is not in the pharmacopeias. But this is not followed in our country.

111. In 1997, when I was Chief Executive of Jinnah Hospital, the Chinese

government sent Chinese Engineers paid by Chinese government to install a CSSD

plant and live in Lahore until it is not properly functioning, but it did not function.

The new plant bought from Dodhys also did not fully function. On site Chinese

engineers repaired the original free of cost! Why they were not repairing the plant

because the MS of the hospital was not signing their bills. Similarly, 147 X-ray plants

were sent to areas without electricity. Mal functioning/non functioning Operation

Theaters which even the NHS UK could not afford were bought for Pakistan, now are

out of order. The equipment was ordered and after its arrival in the country there is no

money available for installation!!

112. A career Doctor must be Health Secretary. You should have continuity in

job and this is happening all over the world even in Cuba and Iran. Civil bureaucracy

should be purely civil and Army should be in Army. Nobody from Army should be

stuffed on civil bureaucracy. Complete autonomy should be given to each head of

department. MS of each hospital should be given the complete budget of that hospital

with agenda of actions and afterwards there should be a strict third party audit to hang

the culprit. No professional should be allowed to do private practice. If they want to

do so then resign from government service, this is honourable thing to do. VIPs

should use the same facility as the common people. Money is not a problem in the

44

Pakistan. Management is the problem. How much budget is used? What is available at

the institution for an average citizen?

113. Attach different Districts to Teaching Hospitals like Mayo to Gujranwala,

Sialkot, Gujrat. Jinnah to Sahiwal, Okara and LGH Kasur. Moreover, divide the city

into zones. People of specific zone should be attended by hospitals of that zone. It is

happening all over the world to promote the good governance.

114. VIPs should use the same facility, have the same electricity connections, gas

etc; and use the same roads, transport. Why should I pay for bullet proof vehicles,

helicopters, planes palatial abodes of PM, president, Governor CM house etc?

115. Merit does not exist in our country and doctors are taking the round of

office of secretary instead of wards. How could honest workers frequent offices

during working hours? In the same way, people living abroad have been appointed

who come once or twice a year to collect salaries only. No one is indispensable. The

world will go on in spite of us. These people always usurp the right of the next

incumbent. If till sixty they have not done any good work how will they suddenly

move heaven and earth now.

116. For the appointment of professionals, there should be academic councils to

choose them and professional should be appointed by a professional. Seniority should

not be the only criterion nor relations /connections/genes. People on leave for the last

6-8 years and doing lucrative private practice in town still top the seniority list for

promotion! No fresh recruitments on their posts as they are all locked.

117. We should have uniform standard of post graduation is as under:-

a. FCPS Gold Standard 5 year Program

b. MS Master of Science 4 year Program

c. KEMU 1 year diploma changed to 2 years.

45

118. Standard of graduation in other countries is as under:-

a. US = 5 years b. UK = 7 years c. Australia = 6-7 years d. South Africa = 6 years

119. Why do we want to produce half baked cakes? Who has finally decided?

The governor! Not an expert - Strict merit must prevail and strict audit of

departmental heads because the rot is at the top. Sitaras / Tamghas are awarded to

people who don�’t enter the wards for months. No student prefers to join them.

120. No selection criteria exist in our country. Appointees as professor do not

meet the requirements. HEC has declared more PhD production than even North

America!!

121. Recommendations : To sum up I have the following recommendations:-

a. Corrupt must suffer the consequences. People must be made examples

to discourage future Donumberi.

b. We must have a doctor Secretary / Ministers preferably specialists /

career doctors.

c. Teaching hospitals be attached to DHQs.

d. There should be institutional appointments, no transfers/postings.

e. Merit and merit only.

f. MBBS degree be awarded after rural / THQ service.

g. MAYO Model to be replicated all over.

h. Regulate pharmaceutical mal practices e.g. foreign trips, conferences,

cars, kick backs etc.

j. Drug registration to be regulated.

k. No VIP treatment abroad.

l. Pull up people for budget lapse.

m. No extensions to service.

n. Empower academic councils and management committees.

46

o. Hire & fire authority should be vested with the regional Health

authorities.

p. Institutional practice only for doctors.

q. Regulate HEC appointments & HEC functioning.

r. Same pay scale for all employees.

s. Strict audit especially of seniors.

t. Law should be same for all.

If you want to bring about a change do not be scared of making enemies.

The Secret of success is in doing your job better than your

contemporaries & keep on doing it.

When people see things they say why?

When I see things I say why not!

47

ADDRESS BY CHIEF GUEST MR. SALMAN SIDDIQUE,

CHIEF SECRETARY GOVERNMENT OF PUNJAB

DG NAB Punjab, dear colleagues, speakers, ladies and gentlemen!

Aslam-o-Alikum!

122. I was coming to this place in the morning and while taking the view of

today�’s subject, few things were in my mind. But after hearing the speeches of the

speakers in the session that I attended, I recognize that I should speak straight from

the heart. Let me begin first with how to make internal accountability effective? The

answer is by creating awareness on the issue, this objective can be achieved. When

you have full information on it, you would be able to control it.

123. I was Finance Secretary of Punjab Government for 4 to 5 years and even

now as Chief Secretary, I have still some problems in the matters of Finance and it is

a continuous exercise that why certain money is allocated for certain purpose and not

allocated for certain other purposes? There would be endless explanation for this. All

the speakers spoke on the subject in their own style but the issue was same, the

eradication of corruption. And the summation of all this lie in the Quranic verses

recited by Dr. Amer Aziz. Being a part of the Government I want to tell you that

don�’t be confused that we are spending huge amounts on international standards.

According to Dr. Amer Aziz�’s point of view that IMF is taking over our country, it is

not so. No international institution can come in our country on its own. They come

because we need them. If we do not need them, they will never come. We have to

stand as a nation.

124. When we use the word of corruption, we look into a very small and narrow

phrase in which we look only in corruption of financial aspects. In government/public

sector where the responsibility is with different levels of authority, people are not

involved in eradication of corruption. They should be accountable for their deeds.

48

125. We should look at this term in a broader context and its scope should be

large. Corruption should be considered as tyranny. This tyranny exists in every kind of

relationship. Even in some cases a father marries his daughter for some kind of gains.

He is performing some kind of tyranny or corruption. A ruler trying to rule without

legitimacy is also a form of tyranny. So try to look up the entire relationship and

psychological framework to understand the situation.

126. We all here are part of reasonable office of this country. There are huge

number of individuals (more than 80%) who do not have a land so they do not need to

go and see the patwaris, Taxation Officers and even Chief Secretary. They are not

interested in these things because they are at a level because they do not have any

access to services provided by the government. So very limited and small segment of

our society (about 20%) is utilizing these government services. Our efforts should be

to extend these services to everyone.

127. The basic role of the government is to provide services. It is providing

Health, Education, Water and Sanitation services etc. All these services put a

responsibility on civil servant and stakeholders of the society at a higher level as they

are directly related to it. We being the civil servants are at one side and consider the

civil servant at a higher level and civil society to whom these services are expanded is

considered at lower level. We have a mental war that needs operation to discourage

this trend.

128. There should be a change and an improvement in the system of government.

Currently, this system is very weak and if this system be changed then a doctor will

be Secretary of Health. We should get ready for these type of experiments and no

doubt without changing the system of service delivery, we cannot achieve the required

objective.

129. I do not wish, we are just repeating that we are Muslims, we have a Prophet

(PBUH) and Quran, we have to set the equilibrium in the society and it has an

important place in our public policy that is an effective instrument of transferring the

economic resources from one segment of the society to another segment of the

49

society. It has very strong role in balancing the society but if you do not have the

resources available, you cannot transfer these resources. We should make effective

mechanism for the equal distribution of GDP to bring the economic equilibrium. We

need systemic approach to systemize the things.

130. Now we come to the concept of accountability and take the example of

Revenue Department where computerized land record is prepared and this

computerization is a very small element of improving the service delivery and to

induct technology is the need of the day. Moreover, there is a huge gap between the

political speeches made and reality of situation. So one can understand at the end of

the day that how can we get rid of the corruption of Land Record system by

computerization. There is huge corruption in this system. Unless we reestablish the

system we cannot get the results of computerized system , made by the hands of same

patwaris. Making a degree of improvement in service delivery is not the answer. For

internal accountability there is need to setup a Land Management System that has a

high level of efficiency and involve people and make moral changes in their values.

131. Corruption is a complex issue for which NAB is a sole authority in the

country to eradicate and alone it cannot resolve this issue. All segments of the

society must also participate and play their due role to get rid of this menace of

corruption. We will start focusing on the improvements in internal control

mechanisms and Punjab Government is allocating more and more resources to

improve services and set a benchmark in this regard.

132. At the end, I will say this entire exercise that I have attended is a good

effort on the issue. I thank DG NAB Punjab for organizing this seminar and hope that

the participants will take back the positive lessons from the seminar.

50

PART-IV

ANALYSIS

133. The speakers and participants of the seminar highlighted the importance of

sound internal control mechanism in Government departments and public sector

organizations in eliminating corruption and establishing overall good goverance.

Some important aspects highlighted in this respect by the speakers in respect of

their organizations are as under:-

a. The Auditor�’s Perspective

(1) The internal controls are management controls that help to

prevent/detect irregularities, errors, frauds, misappropriation,

corruption and offensive utilization of funds in government and

public sector.

(2) A greater reliance on internal controls means less audit testing by

external agencies.

(3) Ultimate responsibility for internal controls rests with the high

leadership and management. Effective internal control is a major

tool that management uses to regulate/guide its operations.

(4) The Auditor General�’s department persistently reports weaknesses

and ineffectiveness of internal controls in government

departments due to repeated violations of rules and regulations.

These audit reports very clearly identify control failures and

weaknesses in internal control environment.

(5) Personal integrity of leaders in any organization is key to sincere

commitment to establish sound internal controls.

b. Local Government

(1) Political will and motivation at the top level is must to control

corruption.

51

(2) A recurring system of checks and balances through elected

representatives is essential to control corruption in government

departments.

(3) When officers without right qualification/experience

commensurate with the job requirement are posted in the local

government, the internal control weakens hence give rise to more

corruption.

(4) Establishment of an MIS system in each TMA is essential to

computerize the taxpayers data and hence minimize chances of

pilferage/frauds etc.

(5) Underestimated budget provisions, lesser reserve prices,

overcharging of arrears unauthorizely by contractors cause

corruption in local government institutions. Collusion of

contractors and TMA officials is a key factor in the spread of

corruption in local government.

(6) Lack of transparent contracting process in which certain

individuals are favoured/preferred for award of contract is a

menace which must be controlled with a heavy hand.

c. Revenue Sector

(1) A well defined internal control mechanism exists in the Revenue

Department. This includes multistage administrative checks, legal

and procedural system and mathematical system of manual record

keeping. Yet the performance and image of the revenue sector

suffers due to lack of transparency in operations of revenue staff

and mismanaged revenue record and cumbersome Land Mutation

procedures.

(2) One of the major causes of corruption in our Revenue System is

the role of Patwaris whose nuisance value has discredited the

department in the eyes of the general public. Since the Patwari is

the key revenue official who knows the true status of land, he

52

usually misuses his position and authority. The Patwari charges

money from the public for doing his normal duties which is highly

objectionable.

(3) External influence in the revenue sector specially by the

politicians and influential public figures also results in corrupt

practices by Revenue officials. The politically recruited staff with

a lust for money manage lucrative postings, indulge in corrupt

practices and serve their masters more than the general public.

(4) Lack of public awareness is another important factor that enables

the revenue staff to resort the corrupt practices. Lack of

knowledge of legal procedures and government fee for land

mutation/transfer and the land record make the public hostage to

the Patwari and exploitation by the revenue staff.

(5) Lack of formal training of lower Revenue Staff and follow up

training of middle level personnel including Patwari directly

affect the capacity building/professionalism and efficiency of the

department, breeding corruption and corrupt practices.

(6) Project for computerization of land revenue record is a major step

forward of the Punjab Government. This will not only help in

updating the record but also create transparency, make the record

accessible to the public, reduce the nuisance value of the Patwari

and hence minimize corruption in Revenue Department.

d. Motorway Police as a Role Model

(1) Personality profile of a police officer reveals that the common

policeman suffers from a deep seated syndrome known as �‘stress

prone personality disorder�’ giving rise to corruption, moral as

well as intellectual, human rights excesses, misbehaviour etc.

(2) The typical police training has produced reactive police officers

due to a negative training environment. However, the philosophy

adopted by Motorway Police is to transform the para military

53

culture by qualitative management in the training ecology and

work station ecology.

(3) Some of the strong external controls that contributed to sound

anti-corruption environment in Motorway police include:-

(a) Strong political will to implement rule of law.

(b) Adequate pay/perks to Motorway police.

(c) Selection of competent, honest and educated officers.

(4) An effective internal control mechanism in Motorway Police has

following features:-

(a) Clear chain of command.

(b) Qualitative training and work station ecology.

(c) Merit based recruitment, promotion and postings/transfers.

(d) Motivation/morale.

(e) Inbuilt system of accountability.

(f) Reward and punishments.

(g) Automation.

e. Health Sector

(1) The types of corruption includes fiscal, management and

intellectual.

(2) Since 1947, Pakistan has made tremendous progress in creating a

vast healthcare network/infrastructure. While we have made

progress in number of hospitals, dispensaries, basic health units

and rural health centers, the quality of health care/services has

deteriorated over the years.

(3) While the health budget is colossal, the bulk is spent on

administration cost and less on professional services. Similarly

upto 50% of posts of Associate Professors and Assistant

Professors remain unfilled in leading hospitals, thereby

contributing to inefficiency, poor health care services and bad

governance.

54

(4) While budget allocations to different health setups are substantial

but their output and services are extremely poor. This means that

the funds allotted are not properly utilized e.g there are three

central medical equipment workshops in Lahore, Multan and

Sargodha, with adequate allotment of public funds for

repair/maintance of medical equipment, yet a large number of

high tech costly equipment generally remain out of order in the

leading hospitals in Punjab.

(5) Registration of drugs is strong corruption prone area in the Health

Care System. Doctors including specialists resort to unethical

practices including kickbacks, trips abroad from pharmaceutical

companies to sponsor/recommend new drugs/medicines.

(6) The appointment of professional at the highest level whether at

the centre or province, to manage the health department is in line

with the recognized Health Management Practices in vogue in

other developed/developing countries. For example a career

doctor should be Health Secretary. The continuity in job of senior

health managers is essential to good governance and promotes

professional ethics and reduces corrupt practices.

(7) Upholding merit among health professionals is the key to

promoting good values of honesty, integrity and work ethics. By

resorting to nepotism and favouritism in appointment, posting and

transfers of doctors, promotes and breeds corruption.

55

RECOMMENDATIONS

134. The Auditor�’s Perspective

a. All government departments should stengthen the system of internal control

to achieve good goverance and eradication of corruption.

b. Following measures be taken to make the system of internal control most

effective in government department:-

(1) Improve the design of internal control.

(2) Ensure the effectiveness of internal control system and prepare the

documentation and record keeping.

(3) Simplify procedures.

(4) Minimize and eliminate discretionary powers.

(5) Reengineer government business processes.

(6) Maintain strict control over government activities which

are more vulnerable to corruption e.g. procurement, privatization,

public work contracts etc.

(7) Head of agency/department and key personnel should set high

standard of integrity and competence.

(8) Set performance standards and monitoring in all government

departments to meet objectives according to timeline.

(9) Develop a management information system to report on economy,

efficiency and effectiveness of its operations.

(10) Establish a complaint cell/help desk in each department to

facilitate people in getting job done.

c. At the district government level, the system of internal audit should be

enforced by the institution of District Auditors. This is essential in Local

Government, since the administrative and financial powers have been

devolved to the District/Tehsil level.

d. As specified in Estacode, every head of office should be personally held

responsible and liable for corruption in his/her office.

56

135. Local Government

a. Strong political will be created at all levels to fight and curb corruption.

b. To curb corruption in the system of Local Government, the concept of

monitoring committee which include politicians as envisaged in Local

Government Ordinance 2001, be implemented immediately.

c. Government of Punjab, LG&RD should post officers in TMA who are fully

qualified/experienced, commensurate with the job requirement of the

particular posts.

d. MIS system be established in all TMAs to automate the data of tax payers so

as to reduce the chances of fraud and embezzlement of government

resources/incomes.

e. Pre-financial status and the property owned by a person to be registered as

contractor should be evaluated prior to his registration.

f. Government of Punjab LG&RD department should make an amendment in

Rules 9 (2) and 11 (2) ibid. such that the reserve price of any head of income

should not be less than the previous year�’s income.

g. Government of Punjab LG&RD department should omit the provision in Rule

26, wherein in case of default, a contractor is cautioned. The new provision

shall instead dispossess the contactor in case of default.

h. Government of Punjab LG&RD department should issue summary of

procedures for recovery of default amount from contractor within a stipulated

procedure or TMO/DOR be delegated magisterial powers.

136. Revenue Sector. Following major steps should be initiated to strengthen internal

controls in Revenue Sector thereby minimizing corruption:-

a. Information should be easily accessible to the people and offices.

b. Remove the causes of inefficiency.

c. Speedy changes of rights in land.

57

d. Make the processes simple and people friendly.

e. The needed elements are:-

(1) Efficiency and quick issuance of land record to desiring public.

(2) Quick transfer of land and simplified procedures.

(3) Issuance of copies from any location.

(4) Access to public from any location e.g. web, kiosk etc.

(5) Access to Registry Offices, Courts, Investigation Agencies etc.

(6) Access to Private Banks, NGO�’s, MNC�’s etc

(7) Accountability, check manipulations and frauds in property records.

(8) Check by the property owners from anywhere.

(9) Create fear of accountability.

(10) Reliability secure land titles.

(11) Timely availability of authentic copies.

(12) On-line verification of ownership particulars.

(13) Easy on the spot mortgage.

f. Speedy finalization of Land Revenue Record computerization project by

Punjab Government to create required transparency and reduce the nuisance

value of Patwari.

g. An effective follow up training program for Patwaris and proper training of

freshly inducted Junior Revenue Staff be accorded due priority.

137. Motorway Police

a. The jurisdiction of National Highways and Motorway Police should be

expanded to all other major highways of country in order to reduce

accidents, crime rate and provide relief to general public.

b. Research should be carried out at appropriate level to replicate the

Motorway police model in the provincial/district police.

58

138. Health Sector

a. Corrupt must suffer the consequences. People must be made examples to

discourage future Donumberi/corruption.

b. Career doctors/specialists be appointed Secretary/Ministers at

Federal/Provincial level.

c. Teaching hospitals be attached to DHQs.

d. There should be institutional appointments, no transfers/postings.

e. Merit and merit only should be criteria for promotion.

f. MBBS degree be awarded after rural / THQ service.

g. MAYO Model to be replicated all over.

h. Regulate pharmaceutical mal practices e.g. foreign trips, conferences, cars,

kick backs etc. Doctors violating code of ethics be prosecuted accordingly.

j. Drug registration be regulated.

k. No VIP treatment abroad. VIPs should use the available in country health

facilities.

l. Pull up health management officials for budget lapse.

m. No extensions to service in respect of doctors/specialists attaining age of

superannuation.

n. Empower academic councils and management committees.

o. Hire & fire authority should be vested with the regional Health authorities.

p. Institutional practice only for doctors, not at cost of public health care

service.

q. Regulate HEC appointments & HEC functioning.

r. Same pay scale for all employees in federal provincial hospitals.

s. Strict audit especially of seniors.

t. Law should be same for all.

u. Regulate performance audit of all hospitals.

59

Annexure

60

Annexure-A

Program of Events

Event Time

1. Guest to be seated . 0915 hrs-0925 hrs

2. Tilawat-e-Quran. 0930 hrs-0935 hrs

3. DG NAB opening/welcome address. 0935 hrs-0950 hrs

4. First Speaker. 0950 hrs-1005 hrs

5. Second Speaker 1005 hrs-1030 hrs

(including question & answer session)

6. Third Speaker 1030 hrs-1055 hrs

(including question & answer session)

7. Fourth speaker 1055 hrs-1120 hrs

(including question & answer session)

8. Tea Break 1120 hrs-1140 hrs

9. Arrival of the Chief Guest. 1140 hrs-1145 hrs.

10. Fifth speaker 1145 hrs-1215 hrs

(including question & answer session)

11. Sixth and final speaker 1215 hrs-1245 hrs

(including question & answer session)

12. Closing address by Chief Guest. 1245 hrs-1300 hrs

13. Presentation of shields: 1300 hrs-1310 hrs

a. To guest speakers by Chief Guest.

b. To Chief Guest by DG NAB.

14. Departure of Chief Guest 1315 hrs

61

Annexure-B

BIO DATA

Mr. Muhammad Mohsin Khan

Designation Director General Awareness and Prevention in NAB HQ.

Experience Deputy Auditor General of Pakistan in Audit and Accounts

Services.

Expert in performance Evaluation of Public Sector.

Specialist on the subject of internal controls.

Received special commendation from the Public Accounts.

Committee for his contribution as performance evaluator.

Principal speaker in international conferences.

Qualification MBA in Finance and Management from IBA Karachi.

Certified Government Finance Manager (ICGFM, USA).

Member of Association of Government Accounts of USA and.

British Institute of Management.

Honoured by the Institute of Cost and Management Accountants.

62

BIO DATA

Mr. Khalid Ali Shah

Designation Director General (Operations) PIFRA, Lahore

Experience Audit of Public Work.

Evaluation of Public sector commercial enterprises.

Deputy Chief Account Officer, Railway.

Director Finance, Bait ul Mal.

Professional Trainer in Performance Audit.

Member Board of Governors Pakistan Institute of Public Finance

Accounts (PIPFA).

Qualification M. A. (Political Science)

University of the Punjab, Lahore (Pakistan)

Associate Public Account (APA)

Pakistan Institute of Public Finance Accountants (PIPFA)

Certificate Management Information System

USDA Graduate School, Washington DG, USA.

Diploma in Adult Training Specialist

IDI (INTOSIA) Canada

63

BIO DATA

Agha Naveed Hashim Rizvi

Designation Tehsil Nazim Kasur

Experience Successful businessman and agriculturist.

Rich social contributions in Kasur.

Qualification Graduation from Punjab University.

64

BIO DATA

Sqn. Ldr. (R) Irfan Ilahi

Designation District Coordination Officer Rawalpindi.

Experience GD Pilot in PAF.

Assistant Commissioner Quetta.

Deputy Commissioner Pishin.

Political Agent Chagi and Qila Saifullah.

Dy. Dir. Food, Bahawalpur.

Deputy Commissioner Sialkot.

EDO(Revenue) Lahore.

Addl: Secretary Agriculture, Punjab.

Project Director Computerization of Land Revenue Record.

Director General Relief, Board of Revenue, Punjab.

Director Food, Punjab.

Qualification B.Sc.

LLB.

Master in Public Administration

65

BIO DATA

Mr. Zia �– ul �– Hassan Khan

Designation Commandant National Police Academy Islamabad.

Experience SP/SSP/DIG Punjab Police.

Director Anti-Corruption Estt. Lahore.

Inspector General of Prisons Punjab, Lahore.

Joint Director General Intelligence Bureau.

D.G. Wafaqi Mohtasib (Ombudsman).

I.G. National Highways & Motorway.

Inspector General of Police Punjab.

Qualification B.SC. University of Peshawar

HSC Aitchison College, LHR.

66

BIO DATA

Professor Dr. Amer Aziz

Designation Professor of Orthopaedics at Lahore Medical

and Dental College and Ghurki Trust

Teaching Hospital Lahore.

Experience Professor of orthopaedics at Lahore General

Hospital, Jinnah Hospital and PGMI Services

Hospital.

Chief Executive AIMC/JHC.

Qualification MBBS graduate of King Edward Medical

College.

FRCS Edinburgh U.K.

FRCS Glasgow U.K.

M.Sc Orthopaedics, London.

67