Third Party Validation /Forensic Audit of Irregularities In Purchase of Furniture and IT Equipment For Public Schools In Punjab by District Governments during Financial Years 2014-15 and 2015-16 (2017)

The purpose of assignment was to: a) assess that provisions of PPRA Rules and quality issues/inspection have strictly been observed; b) flag grey areas for improvement of procurement process; c) ascertain training needs of procuring agencies; and d)take an objective view through an independent professional team of experts. The scope of services is to review procurement transactions during two Financial Years 2014-15 and 2015-16 in 36 District Governments as procuring agencies, which are falling under the specified budget and its utilization as per provisions of PPRA Rules 2014 and observance of all PPRA Rules and any guidelines issued by SED.

The TPV focused on: a) Analysis of procurement rules and guidelines issued by the SED and PITB, and the utilization of funds allocated for these purchase; b) Analysis of the processes adopted by the district purchase committee to select the qualified firms for the supplies to the schools; and c) Review of the purchases record at districts and schools levels.

Relevant data were collected from and scrutiny of documentation along with audit about observance of PPRA Rules and guidelines issued by SED to the procuring agencies in two financial years, was done in all the districts in Punjab. The scrutiny of documentation and audit about observance of PPRA Rules and guidelines issued by SED to the procuring agencies in two financial years was completed 100 percent i.e. in all the district of Punjab.20 percent of beneficiary schools were selected though stratified random sampling for assessment of quality and quantity of furniture items and IT equipment/lab in comparison to the specification of the items vis-a-vis their number mentioned in the purchase order. The strata was comprise of level, gender and locale of schools in the district and type of provisions (IT equipment/lab and/or furniture) made to the schools in the district.

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