1.

Overview of the Office

Director General Audit Sindh is a strategic audit unit of the Department of the Auditor General of
Pakistan. This office facilitates the DAGP to satisfy its constitutional responsibility of conducting the
audit of Provincial Government (Sindh).

In the past Provincial Government’s auditing and accounting functions were performed by the Accountant
General Sindh, Karachi. Outside Audit Office of Accountant General Sindh, Karachi was responsible for
post audit. In 1988, pre and post audit functions of A.G. Sindh were separated and Outside Audit Office
of A.G. Sindh was institutionalized as a separate Director General Audit Sindh, Karachi.

Mandate of Director General Audit Sindh, Karachi includes;

 Financial Audit of all the Principal Accounting Officers Provincial Government

 Performance, Environment & Information System Audit
 Certification of Provincial Government financial statements
 Certification of financial statements of self accounting entities
 Certification of foreign aided projects
2. Organizational Structure
Director General Audit Sindh Office is headed by a Director General (BPS 20) and has a sanctioned
strength of 389 against which current strength of the office is 289. The organogram of the office is as
under.

ICA

AUDIT EXPERT
&
SUPERVISOR

DD-I DD-II DD-III DD-IV DD-V

AUDIT POLICY
•PERFOR AUDIT CERTIFICATION AUDIT MIS & Computer &
•ADMIN •SPECIAL AUDITS Report
•PAC •PIFRA
•PPC
•MEDIA •IS Audit
•RD
•AGP -POLICY
Compilation -I
•FOOD Compilation-III
Compilation-II Compilation-V
•FOREST & WILDLIFE •AUQAF,ZAKAT,USHAR Compilation-IV
•HEALTH •SGACD
•SPORTS & YOUTH •INFORMATION •AGRICULTURE
•LOCAL GOVT HOUSING •ORGANS OF STATE
AFFAIRS TECHNOLOGY •BOARD OF REVENUE
& TOWN PLANNING •BOARDS UNIVERSITIES
•OBMUDSMAN •PHED •EXCISE &TAXATION
•RDD •IRRIGATION
•P&D •POPULATION •COAL & ENERGY
•WORKS & SERVICES •INFORMATION &ARCHIVES
•ENVIRONMENT & WELFARE •SOCIAL WELFARE
•COORPERATION •INTER PROV COORD
ALTERNATE ENERGY •HOME •LABOUR
•INDUSTRIES & •MINES & MINERALS
•ELECTRIC POWER •LIVESTOCK •POLICE
COMMERCE •FINANCE
•INVESTMENT &FISHERIES •LAW, PARLIAMENTARY
•SUPPLY & PRICES •TRANSPORT
•REHABLITATION •CULTURE AFFAIRS & HUMAN RIGHTS
•WOMEN DEV •ANTIQUITIES
•EDUCATION & •MINORTIES AFFAIRS •SPECIAL INITIATIVES
LITERACY •TOURISM
 Total Available Surplus/
Strength Shortage
Post/BPS Sanctioned
Strength (Strength)

DG – 20 01 01 00

Director – 19 02 02 00

DD – 18 05 05 00

AD – 17 04 04 00

AO – 18 25 25 00

AAO – 17 44 22 (22)

SAs – 11 200 161 (39)

Support Staff 108 69 (39)

TOTAL 389 289 (100)

2. Mandate

Department of the Auditor General of Pakistan is the primary national institution that supports
Parliamentary Oversight by promoting accountability, transparency and good governance in the
management and use of public resources through its independent and objective reporting. The mandate of
Auditor General of Pakistan is prescribed in section 168 to 171 of the Constitution of Pakistan Auditor
General’s Ordinance 2001.

Each D.G. Office is a strategic audit unit of OAGP that facilitates Auditor General of Pakistan in
accomplishing his constitutional responsibilities.
3. Vision and Mission

Vision of DAGP is;

“To strengthen legislative oversight by providing an independent and objective

assessment of the process of governance and financial management at all tiers of
government”

Director General Audit Sindh, being a Strategic Audit Unit of DAGP is committed to accomplish this
vision and deliver results by executing key operational strategies, identifying the challenges and
converting them into opportunities. To accomplish DAGP vision, we have developed a mission statement
to ensure that every one of us work for a common purpose with loyalty and commitment and avoid
contradiction between organizational and personal goals. Our mission is;

“To Promote the highest standards of Legislative Oversight and Accountability and
helping the Provincial Government to improve the Efficiency and Effectiveness of its
operations through Timely, Accurate and Reliable Reporting for the benefit of the
People of Pakistan.”

Our mission provides guidance in establishing organizational goals and also acts as a yardstick
by which plans are judged and strategies are developed. To accomplish our mission we have
defined following three strategic goals:

Goal 1: High Standard of Service

 Timely, reliable and relevant reporting for the legislature and the government.

 Addressing high risk areas and system weaknesses in the financial system.

 Value addition by focusing on economy, efficiency and effectiveness in the government’s

operations.

Goal 2: Model DG Office

 Proactive strategic leadership focused on results

 Developing institutional knowledge and experience

 Enhancing business and management process

 Improving stakeholders relationships

Goal 3: Employer of Choice

 Promoting environment that is fair and unbiased and values opportunity and inclusiveness to
improve employees’ views about the organization.
  Provide the staff with tools, technology and a professional working environment.

 Continuous capacity building of staff.

We share the values of AGP that defines the way we conduct our work professionally. Standard of
behavior has been set out in the Code of Ethics of OAGP and we remain committed to implement the
ethical requirements in every aspect of our work.

Strategic Planning Framework of DG Audit Sindh

Our strategy
To achieve our goals within the limited human and financial resources, our strategy is;

 Prioritizing audits and focusing on high risk and critical audit areas
 Increase desk audit
 Working closely with PIFRA which provides competitive advantage
 Encourage use of modern audit techniques
 Involvement of audit experts
 Open communication with all stakeholders
 Keeping close coordination with all stakeholders
Challenges

Identifying the potential challenges that can limit our performance is critical for the success of DG Audit
Sindh. Critical to our success is our ability to recognize and respond to these challenges, which can
impact the quality of our service.

A limited human and financial resource is the foremost challenge for this office. Field Auditors are our
backbone and we cannot succeed unless we have a trained and motivated audit force which is fully
equipped and have necessary resources. PIFRA has provided us valuable support in the form of logistical,
technical and hardware support. However, we require continuous investment to develop our human
resources and equip ourselves logistically and technically to be among the best.

4. Core Values
Values are the fundamental principles, which can be described as actions that guide behavior and decision
making. DAGP has adopted INTOSAI Code of Ethics and as an employee of OAGP its responsibility of
all of us to comply with the requirements of INTOSAI Code of Ethics. In addition, DAGP has defined
following three core values for the organization.
Integrity: At DAGP we seek uncompromising integrity from each individual. Integrity is our Arsenal and
we believe that an auditor without Integrity is a solider without weapons.

Quality: All of our work should confirm to professional standards. There will no bargain of quality for
quantity.

Partnership: We seek better relationship with stakeholders by;

 Aligning our goals with Govt. reform agenda

 Understanding our clients
 Improving communication with stakeholders
 Working as partners – Help clients achieve their objectives economically,
efficiently and effectively.

5. Primary Stakeholders and Related Expectations

Stakeholders: Any person, group, or organization that can place a claim on the organization’s attention,
resources, or services e.g. Legislature, Federal Govt, Provincial Govts, Auditor General’s Office,
Employees, PIFRA etc.

Need: Certification of financial statements, Value for Money Audit, Training, Reward etc.

Our primary stakeholders are:-

 Office of the Auditor-General of Pakistan.

 PIFRA

 Government of Sindh

 Donor Agencies

 Accountant General Sindh

 Legislature (Public Accounts Committee)

Provincial Government

There are 43 Principal Accounting Officers in the Provincial Government of Sindh.

Sr. Audit Entity Total No. of
# Formations/cost
Centres/DDOs

1 Agriculture Department 273

2 Antiquities Department 7
3 Auqaf , Religious, Zakat & Ushar Department 50
4 Board of Revenue Department 87
5 Chief Minister Secretariat 4
6 Coal & Energy Development Department 13
7 Cooperation Department 7
8 Culture Department 104
9 Education & Literacy Department 471
10 Electric Power Department 8
11 Environment & Alternate Energy Department 11
12 Excise & Taxation Department 70
13 Finance Department 154
14 Food Department 35
15 Forest & Wildlife Department 72
45 Governor House Secretariat 7
16 Health Department 198
17 Home Department 95
18 Industries & Commerce Department 27
19 Information & Archives Department 32
20 Information Technology Department 9
21 Inter-provincial Coordination Department 1

22 Investment Department 1
23 Irrigation Department 201
24 Labour Department 116
25 Law & Parliamentary Affairs & Human Rights 183
Department
26 Livestock & Fisheries Department 76
 27 Local Government Housing & Town Planning 143
Department
28 Mines & Minerals Development Department 12
29 Minorities Affairs Department 2
30 Planning & Development Department 39
44 Police Department 157
31 Population Welfare Department 116
46 Provincial Assembly Secretariat 3
47 Provincial Ombudsman Secretariat 1
32 Public Health Engineering Department 106
33 Rehabilitation Department 1
34 Rural development Department 6
35 Service General Administration & Co-ordination 33
Department
36 Social Welfare Department 3
37 Special Initiative Department 1
38 Sports & Youth Affairs Department 13
39 Supply & Prices Department 1
40 Tourism Department 4
41 Transport Department 22
42 Women Development Department 12
43 Works & Services Department 269
48 Autonomous Bodies, Boards & Universities 69

Total 3325
As of June 2011

LIST OF AUTONOMOUS BODIES OF GOVERNMENT OF SINDH

[Link]. PAO AUTONOMOUS BODIES
1 SPORTS & YOUTH SINDH SPORTS BOARD
AFFAIRS
2 SECRETARY PROVINCIAL OMBUDSMAN
OMBUDSMAN
3 P&D SINDH COASTAL DEVELOPMENT AUTHORITY
4 P&D PROVINCIAL DISASTER MANAGEMENT
AUTHORITY
5 ENVIRONMENT & SINDH ALTERNATE ENERGY DEVELOPMENT
ALTERNATE BOARD
ENERGY DEPTT
6 EDUCATION & CADET COLLEGE PETARO
LITERACY DEPTT
7 CADET COLLEGE LARKANA
8 CADET COLLEGE SANGHAR
9 SINDH EDUCATION FOUNDATION
10 SINDHI ADABI BOARD
11 SINDHI LANGUAGE AUTHORITY
12 SINDH TEACHERS TRAINING AUTHORITY
13 SINDH TEXT BOOK BOARD
14 LOCAL MALIR DEVELOPMENT AUTHORITY
GOVERNMENT
15 LARKANA DEVELOPMENT AUTHORITY
16 SEHWAN DEVELOPMENT AUTHORITY
17 LYARI DEVELOPMENT AUTHORITY
18 HYDERABAD DEVELOPMENT AUTHORITY
19 SINDH LOCAL GOVERNMENT BOARD
20 PROVINCIAL LOCAL GHOVERNMENT
COMMISSION
21 SINDH KACHI ABADI AUTHORITY
22 SINDH BUILDING CONTROL AUTHORITY
23 COOPERATION SINDH COOPERATIVE BANK
DEPTT
24 INDUTRIES & SINDH INDUSTRIAL TRADING ESTATE LTD
COMMERCE
25 LIVESTOCK & KORANGI FISH HARBOUR AUTHORITY
FISHERIES
26 KARACHI FISH HARBOUR AUTHORITY
27 TOURISM DEPTT SINDH TOURISM DEVELOPMENT CORPORATION
28 GORAKH HILL DEVELOPMENT AUTHORITY
29 COAL & ENERGY THAR COAL ENERGY BOARD
DEPTT
30 SINDH COAL AUTHORITY
31 LABOUR SINDH EMPLOEES SOCIAL SECURITY INSTITUTE
 WELFARE DEPTT
32 SINDH WORKERS WELFARE BOARD
33 SGA&CD SINDH PUBLIC SERVICE COMMISSION
34 SINDH PUBLIC SAFETY COMMISSION
35 BENEVOLENT FUND
36 SINDH ELECTION COMMISSION
37 SECRETARY TO SINDH TECHNICAL VOCATIONAL EDUCATION
CM SINDH TRAINING AUTHORITY
38 PEOPLES HOUSING CELL
39 ZULFIQAR ABAD DEVELOPMENT AUTHORITY
40 ANTIQUITIES ENDOVEMENT FUND TRUST FOR PRESERVATION
DEPTT OF HERITAGE OF SINDH
41 IRRIGATION SINDH IRRIGATION DRAINAGE AUHTORITY
42 FINANCE SINDH BANK
43 SINDH REVENUE BOARD
44 SINDH PUBLIC PRIVATE PARTNERSHIP BOARD
45 SINDH PUBLIC PROCUREMENT REGULATORY
AUTHORITY
46 FUND MANAGEMENT HOUSE
47 INVESTMENT SINDH BOARD OF INVESTMENT
DEPTT
48 PRINCIPAL BOARD OF INTERMEDIATE AND SECONDARY
SECRETARY TO EDUCATION SUKKUR
GOVERNOR
49 BOARD OF INTERMEDIATE AND SECONDARY
SINDH
EDUCATION LARKANA
50 BOARD OF INTERMEDIATE AND SECONDARY
EDUCATION HYDERABAD
51 BOARD OF INTERMEDIATE AND SECONDARY
EDUCATION MIRPUR KHAS
52 BOARD OF INTERMEDIATE EDUCATION KARACHI
53 BOARD OF SECONDARY EDUCATION KARACHI
54 SINDH BOARD OF TECHNICAL EDUCATION
KARACHI
55 SINDH NURSING BOARD KARACHI
56 MEHRAN UNIVERSITY OF ENG & TECH JAMSHORO
57 UNIVERSITY OF SINDH JAMSHORO
58 KARACHI UNIVERSITY
59 LIAQUAT UNIVERSITY OF MEDICAL SCIENCES
JAMSHORO
60 NED UNIVERSITY OF ENG. & TECH KARACHI
61 DOW UNIVERSITY OF HEALTH SCIENCES KHI
62 QUAID E AWAM UNIVERSITY OF ENGINEERING &
TECHNOLOGY BENAZIRABAD
63 NAWABSHAH MEDICAL COLLEGE BENAZIRABAD
64 SARDAR GHULAM MOHAMMAD KHAN MAHAR
MEDICAL COLLEGE SUKKUR
65 SHAHEED MOHTARMA BENAZIR BHUTTO
MEDICAL UNIVERSITY LARKANA
66 IBA SUKKUR
67 IBA KARACHI
68 SINDH AGRICULTURE UNIVERSITY TANDO JAM
69 SHAH ABDUL LATIF UNIVERSITY KHAIRPUR

6. Environmental Scan

Environmental scan allows abstraction from information available relating to environment in which an
entity resides. The purpose of environmental scan is to provide information on the strengths and
weaknesses of the organization in relation to the opportunities and challenges its faces. This information
is used to define the strategy to achieve organizational objectives.

Sources of information for environmental scan

 Analysis of past reports / observations.

 Analysis of minutes and newsletters.
 Analysis of local, national, international standards.
 Consultations with individuals, group and community.
 Direct Observations.
 Evaluation reports.
 Interviews.
 Literature, newspapers, websites.
 Questionnaires
  Review of records
 Statistical analysis
 Suggestions from stakeholders
 Surveys
 Work samples

SWOT

SWOT stands for:

 Strengths
 Weaknesses
 Opportunities
 Threats/ Challenges
Strengths: Internal strengths are resources or capabilities that help an entity accomplish its mandate or
mission e.g. highly skilled staff. Fortunately this office has a knowledgeable and experienced workforce,
trained with latest audit techniques and updated information.

Weaknesses: Internal weaknesses are deficiencies in resources or capabilities that hinder an entity’s
ability to meet its mandates and fulfill its mission. This office has following weaknesses:-

 Financial Constraints i.e., shortage of TA / DA Budget.

 Shortage of 32 numbers of Assistant Audit Officers.

 Majority of staff is not aware of CAATs / NAM / AMIS / ACL / SAP.

Opportunities: External Opportunities are outside factors or situations that the entity can take advantage
of to better fulfill its mission and meet its mandate. For this office following are the opportunities to get a
better output:-

S. No. Opportunity Description Options for Taking

Advantage of Each
Opportunity

1 Activation of PAC New PAC under nomination Finalize and submit as much as
possible audit reports before
PAC for discussion.

2 Areas identified by PAOs in Areas identified during Depute audit team to conduct
respect of his own department discussion in DACs special audit.
 3 Adoption of ASOSAI / As communicated by OAGP For improving quality of reports
INTOSAI auditing standards

4 Use of MIS to Through P.I.F.R.A. To access data / information of

auditee

Threats: External Challenges are outside factors or situations that can affect an entity in a negative way –
making harder for entity to fulfill its mission and meet its mandate. This office is facing following
challenges – affecting its performance:-

S. No. Opportunity Options for Taking Advantage of Each Opportunity

1 Media Areas / issues highlighted by media can be reported

properly

2 Reputation To overcome negative propaganda against OAGP through

quality reporting

3 Law & Order To arrange meetings with law enforcing agencies for protecting
audit staff

4 Political influences By adopting integrity, honesty and courage

7. Strategic Goals

Strategic goals are the statements which describe what an organization wish to achieve over a period of
strategic plan i.e. 3 or 5 years. DAGP through a consultative strategic planning process starting from the
D.G.s conference has defined following three strategic goals for the organization.

Goal 1: Quality and Timely Audit Reports for the Parliament and the Government

Goal 2: Respond to Challenges Emerging

Goal 3: Maximize the Value of Auditor General's Office by being a Model SAI

Accomplishing these goals require goal congruence among the individuals and offices of OAGP. Each
audit office should define quantified objectives against each goal which should be Specific, Measurable,
Attainable, Results-Oriented and Time Bounded. Achievement of the objectives will lead to
accomplishing the strategic goals, vision and mission of DAGP

Goal 1: Quality and Timely Audit Reports for the Parliament and the Government

S. No. Objectives Measures for Objectives Key Performance Indicators (KPIs)

1 Quality Audit Use of skilled, experienced Use of due audit methodology through
and qualified staff enabling supervision, meeting demands of
them through updated stakeholders & PAC
information and trainings
2 Timeliness Timely planning, with Preparation of audit plan using FAM
specified time schedule for keeping in view the demands of
execution, and reporting of stakeholders
issues to the stakeholders
3 Supervision & Proper supervision and Persondays to be allocated for site
monitoring monitoring by management visits etc.
during execution of audit
4 Audit evidence Proper documentation for Preparation of documented working
sustainability of audit paper and collection of audit
observations evidences in support of observation
5 Follow up Interaction between Management letters, DAC / PAC
stakeholders and audit office meetings may be held regularly
Goal 2: Respond to Challenges Emerging

S. No. Objectives Measures for Objectives Key Performance Indicators

(KPIs)
1 Awareness Updated information Through use of media, internet,
newsletters
2 Expertise Use of SAP / ACL / IT Training on SAP/ACL/IT/FAM
3 Change in technology Updated information Audit execution through MIS /
FAM / ACL / CAATs
4 Record accessibility Meetings and correspondence Using desk audit technique /
with stakeholders MIS / SAP

Goal 3: Maximize the Value of Auditor General's Office by being a Model SAI

S. No. Objectives Measures for Objectives Key Performance Indicators

(KPIs)
1 Maximum response to Meetings with stakeholders / Studies / Surveys / Media
general public issues general public / PAC
8. Human Resource Development
Human Resource Development is at the top of the reform agenda of DAGP. Globalization is bringing
about rapid changes in accounting, auditing, financial management and ethics. DAGP has to align itself
with the changing environment at the global level and upgrade the knowledge, skills, expertise and
experience of its human resources to cope with the challenges of the 21 st century as old tools are no
longer relevant to address the problems of today.

This office has planned HRD activities to be imparted with the help of PIFRA and Audit & Accounts
Training Institutes of the DAGP. The primary objective should be to develop a workforce that can
conduct audit using Financial Audit Manual and CAATs so as to provide timely quality audit service.

Skill Deficit and Areas of Development

Areas of Skill Primary Target Strategy to Address Risk

S. No. Deficit and Explanation
No. BPS and HRD
Areas for HRD

1 FAM 40 members Senior Auditor to DG Request to be made to

from BPS-15 to level PIFRA and AATI to
20 arrange trainings/courses

2 SAP 40 members Senior Auditor to DD Do

from BPS-15 to level
18

3 ACL 40 members Senior Auditor to DD Do

from BPS-15 to level
18

4 CAATs 40 members Senior Auditor to DD Do

from BPS-15 to level
18

5 IT 75 members Junior Auditor to DD Do

from BPS-07 to level
18
9. Pendency of Audit Reports
In the Province of Sindh, 18 Audit Reports are lying with the Provincial Assembly for
discussion, due to poor response by the PAOs for not convening DAC meetings. One of the
major reasons for pendency is the non activation of PAC for a long period.

Audit Reports Discussed by Ad hoc PAC in 2001

Sr. # Year of Audit Report

1 1992-93

2 1998-99

3 1999-00

4 2001-02

AUDIT REPORTS PENDING WITH PAC

S# Year of Audit Report

1 1983-84

2 1984-85

3 1985-86

4 1986-87

5 1987-88

6 1988-89

7 1989-90

8 1990-91

9 1991-92
 10 1993-94

11 1994-95

12 1995-96

13 1996-97

14 1997-98

15 2000-01

16 2002-03

17 2003-04

18 2009-10

19 2010-11

Audit Report Discussed by Current PAC

Sr. # Year of Audit Status

1 2004-05 Discussed

2 2005-06 Discussed

3 2006-07 Under Discussion

4 2007-08 Under Discussion

5 2008-09 Under Discussion

10. Contact Address & Details

Office of the Director General Audit Sindh

5th Floor State Life Building No 3
Dr Ziauddin Ahmed Road
Karachi
Phone: +9221-99207091
Fax: +9221-99207092

[Link]. Name of Officer Designation Telephone No. Fax

01. Najamul Saqib Siddiqui Director General 021-99207091 021 99207092
02. Ghulam Mustafa Samon Director-I 021-99207013
03. Mahfooz Ahmed Bhatti Director-II 021-99204615
04 Mohammad Yasin Deputy Director 021-99204623
05. SAR Kazmi Deputy Director 021- 99204621
06. Nisar Ahmed Soomro Deputy Director 021-99204612
07. Kamran Hamidi Deputy Director 021-99204614
08. AGP Camp Office 021-99204620