(Starting the Name of Allah Most Conscious and Merciful)

Project report
District Accounts Office

SUBMITTED TO:

Mam. AQSA HASHMI

SUBMITTED BY:

Shahbaz Akhtar MBL-17-12

Muhammad Sajid MBL-17-20
Abdullah Khan MBL-17-35
Muhammad Zohaib Hassan MBL-17-37
Hasan Khan MBL-17-40
Muhammad Adil Hassan MBL-17-45
PROGRAM:
MBA 2nd (Morning)

Bahauddin Zakariya University Multan

Bahadur Sub Campus Layyah

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 DEDICATION
I dedicate this project to God Almighty my creator, my strong pillar, my source of inspiration,
wisdom, knowledge and understanding. He has been the source of my strength throughout this
program and on His wings only have I soared. I also dedicate this work to my parents, teacher
and all class member.
Thank you. My love for you all can never be quantified. God bless you.

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 Acknowledgements
The credit for this “District Accounts Office Layyah at District Level in Punjab” goes to the untiring
efforts of the entire team, under the supervision of Mr.Abdul Rehman Assistant Account Officer. The
members of all group involve in this report. Carried out the interviews of District Officers in Punjab and
collected all relevant data.
The Survey was supervised in the Layyah by the Provincial and Federal Coordinator Mr. Allah Bakhsh,
the Assistant Account Officer, provided overall coordination during the exercise.
The report is designed by:

District Accounts Officer Zulfiqar Ali Basra

Deputy Account Officer Munir Ahmed Khan

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 Introduction
His reports are presented to the Public Accounts Committees (PAC) of the National, Provincial,
and District assemblies. His mandate enables him to strengthen the legislative oversight by
providing an independent and objective assessment of the process of governance at the federal
and provincial levels. The accounts of any authority or body established by the Federation or a
Province, perform such functions and exercise such powers as may be determined by or under
Act of Majlis-e-Shoora (Parliament) and, until so determined, by Order of the President.
The second phase of the PIFRA project, PIFRA II, will help the government to build capacity to
improve the accuracy, comprehensiveness, reliability, and timeliness of intra-year and year-end
government financial reports at federal and provincial levels. The PIFRA II will also initiate the
process at district and sub district levels thereby strengthening the financial accountability cycle.
The project would therefore directly support the commitment of the Government of Pakistan in
improving public financial management, accountability, and transparency, and enhance the
capacity of public sector managers to meaningfully use credible financial information for better
and informed decision-making. It will facilitate public oversight of the use of public monies, and
increase the national and international credibility of the national and provincial governments'
financial statements and assurance processes.
Internal audit units should be established as per staffing and operational planning
developed under PIFRA. Under PIFRA, a comprehensive plan was developed to initiate the
internal audit function in government agencies for which a center of excellence is envisaged within
the office of the Comptroller of General Accounts. Chief audit officers have been posted in 15
federal ministries with responsibilities for internal audit, reconciliation of accounts, coordination
with departmental and parliamentary Public Accounts Committees, and the financial propriety of
expenditure and receipts. More funding should be arranged to enable an effective internal audit
function as per the staffing and operational plans developed under PIFRA.
SAP stands for Systems, Applications and Products in Data Processing. SAP is a software
company that develops Customer Relationship Management (CRM), a marketing software
program designed to help businesses plan, execute and manage their marketing campaigns.

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 PRODUCTS OF District Accounts Office
These financial statements have been prepared under the cash basis of accounting
which recognizes transactions and events only when cash is received or paid by the
entity. Assets and liabilities in the disclosed notes are on a historical cost basis.

1. Revenue recognition
Revenue is recognized on the date of receipt of money by the bank or clearance of
cheque. Revenue is recognized on a gross basis and any related costs are recorded
separately. Receipts representing recovery of any previous overpayment are adjusted
against relevant expenditure, if it occurs in the same financial year.

2.Recognition of expenditure
Expenditure is recognized on the date when payment is made or cheque is issued.
Financial year to which the payments pertain is determined by the date on which a
cheque or payment advice is issued. Policies for recognition of expenditure are as
follows:

a) Payments made through cheque

Expenditure is recognized on the date the cheque is issued

b) Inter-government transfers
Expenditure is recognized on the date the transfer is made by the transferor.

c) Payments directly in bank accounts

Expenditure is recognized on the date, payment advice is issued to the bank.

d) Direct payments by State Bank of Pakistan (SBP)

Expenditure is recognized on the date when State Bank of Pakistan advises repayment of loans
and other direct payments to the relevant accounting office.

e) Imprest payments
Expenditure is recognized when the required claim vouchers are submitted and imprest account
is reimbursed.

3. Employee benefits
The government has following plans for its employees:

i. General Provident Fund (GP Fund)

An employee compulsory subscribe to the General Provident Fund from the date of appointment
and monthly subscription is by way of deduction from monthly payroll at a uniform rate of
subscription, as advised by the Government for a financial year as laid in the Provident Funds

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Act (XIX of 1925) and General Provident Fund Rules. The Government pays interest on
provident fund balance and is recorded as expenditure in the financial year.

ii. Pension
This is entitlement of government employees to a stream of payments after they retire from
service. No liability for pension is recognized in the financial statements and pension payments
made during the year are recorded as expenditure.

iii. Encashment of leave

This represents liability arising form entitlements to the various forms of leave earned by
government employees. No provision is made and the expenditure is recognized on the basis of
payments made during the year.

4. Investments
All investments acquired by the Provincial Government are initially measured at cost being the
fair value of consideration given plus transaction costs that are directly attributable to their
acquisition.

5. Cash and cash equivalents

For the purpose of cash flow statement, cash and cash equivalents comprise cash with State
Bank of Pakistan.

DEPARTMENTS
The major functions of this department are:

 To prepare and maintain the account of the Federation, Provinces and District
Government in the district
 To authorize payment and withdrawals according to the budgetary provision, and after
pre-audit checks as prescribed by the Auditor General
 To provide guidance/advice to facilitate other Govt. Departments in relation with the
service matter, etc.
 To provide information required by the Federal, Provincial or District Govt. with reference
to the accounts compiled by this office
 To develop an efficient system regarding payment of pension and other claims to the
government employees

Procedure
 Token system
 Referred to Relevant Department
 Junior Auditor
 Senior Auditor
 Create check assistant
 Verification of account officer

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Structure of organization

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 SWOT Analysis

 Strengths
 The Office of the Director of Audit is established under the Grenada Constitution. The
Constitution also sets out his/her duties, access to records, independence: not being under
the control of any other person in the performance of his/her duties and the process for
his/her appointment, retirement and removal from office.
 The staff is qualified, experienced, committed and trained.
 Clear organizational structure and reporting lines.
 An audit manual that promotes consistency and is compliant with INTOSAI standards.
 Well-structured in-house training programmer
 Department well respected in the Public Service
 Weaknesses
 Incompleteness of the Audit Act: lack of control over human and financial resources and
inadequacies in the reporting process.
 Insufficient staff to fully deliver our mandate.
 Lack of administrative control over our Information System.
 Lack of timely awareness of new auditing standards and techniques.
 Opportunities
 Staff have access to training through CAROSAI and the Department of Public
Administration (DPA).
 Current economic downturn forces the department to become more innovative and
discover more efficient ways to fulfil its mandate.
 A more informed public, demanding more accountability for public funds.
 Improve the effectiveness of PAC
 Ability to perform more high profile audits
 Capability to charge fees for services provided
 Threats
 Restrictions on hiring in the Public Service because of scarce financial resources.
 Changes in the political outlook, which may impact the operations of the Department.
 Leaking of draft reports to the media may damage our image.
 Potential increase in staff turnover.

PESTEL Analysis:
Pestle Analysis is a framework that managers of firms use to scan the external macro
environment in which the business operates in order to make better strategic decisions. This is
because Pestle factors play a very important role in the value creation opportunities of a firm’s
strategy. But because Pestle factors are external to a company, most firms treat them as either
opportunities or threats.

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 Political Factors
 Political stability and importance of Apparel Stores sector in the country's economy.
 Level of corruption - especially levels of regulation in Services sector.
 Legal framework for contract enforcement
 Intellectual property protection
 Taxation - tax rates and incentives
 Work week regulations in Apparel Stores
Economic Factors
 Infrastructure quality in Apparel Stores industry
 Comparative advantages of host country and Services sector in the particular country.
 Skill level of workforce in Apparel Stores industry.
 Education level in the economy
Social Factors
 Demographics and skill level of the population
 Class structure, hierarchy and power structure in the society.
 Education level as well as education standard in the Gap, Inc.
 Culture (gender roles, social conventions etc.)
 Attitudes (health, environmental consciousness, etc.)
Technological Factors
 Recent technological developments by The Gap, Inc. competitors
 Technology's impact on product offering
 Impact on cost structure in Apparel Stores industry
 Impact on value chain structure in Services sector
 Rate of technological diffusion
Environmental Factors
 Laws regulating environment pollution
 Air and water pollution regulations in Apparel Stores industry
 Waste management in Services sector
 Endangered species
 Attitudes toward and support for renewable energy
Legal Factors
 Anti-trust law in Apparel Stores industry and overall in the country.
 Discrimination law
 Copyright, patents / Intellectual property law
 Consumer protection and e-commerce
 Employment law
 Health and safety law

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 HR Strategies
Our overall strategy is to build on our strengths and core capabilities, continuing to improve
what we do well, put mechanisms in place to convert our weaknesses into strengths while
making use of our opportunities and mitigating our threats.

1. Develop Procedures for Communicating

 Request meeting with the Public Service Commission and make a case to be allowed to
release and explain audit finding to the print and broadcast media at the appropriate time
 To produce a pamphlet highlighting the work of the Department.
 Continue to publish audit reports on the government website to create awareness

2. Audit Capacity
 Employ new staff to audit statutory bodies, through contracts.
 Revise the organization structure
 Develop and implement an effective training plan to increase the capabilities of present
staff.

3. Maintain Staff Skills

 Encourage and motivate staff to continue pursuing professional/academic development.
 To ensure that training for all levels of staff are included in the in –house training plan
and delivered in a timely manner.

4. Develop, Adopt and Implement

 Establish a task force to develop a disaster recovery plan and health and safety policy
by 30
June 2018
 To adopt and implement the plan and policy by 31 December 2018
 Ensure that the plan is kept current and annual drills are carried out

Personnel Planning
1. Personnel Planning and Evaluation :
Under this system different type of activities are evaluated such as evaluation of
performance, personnel policy of an organization and its practices, personnel audit,
morale, survey and performance appraisal, etc.
2. Planning:
The planning function of human resource department pertains to the steps taken in
determining in advance personnel requirements, personnel programs, policies etc. After
determining how many and what type of people are required, a personnel manager has
to devise ways and means to motivate them.

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 3. Procurement of Personnel :
It is concerned with the obtaining of the proper kind and number of personnel necessary
to accomplish organization goals. It deals specifically with such subjects as the
determination of manpower requirements, their recruitment, selecting, placement and
orientation, etc.
4. Development of Personnel :
Development has to do with the increase through training, skill that is necessary for
proper job performance. In this process various techniques of training are used to
develop the employees. Framing a sound promotion policy, determination of the basis of
promotion and making performance appraisal are the elements of personnel
development function.
5. Compensation to Personnel :
Compensation means determination of adequate and equitable remuneration of
personnel for their contribution to organization objectives. To determine the monetary
compensation for various jobs is one of the most difficult and important function of the
personnel management. A number of decisions are taken into the function, viz., job-
evaluation, remuneration, policy, inventive and premium plans, bonus policy and co-
partnership, etc. It also assists the organization for adopting the suitable wages and
salaries, policy and payment of wages and salaries in right time.

Recruiting
Effect recruitment is the next big process after human resource planning is to develop
applicant polling called recruiting. The more application you have, the more selective you can
be in your hiring. If only two candidates apply for two openings, you can use techniques like
interviews and tests to screen out all but the best. Some employees use a recruiting yield
pyramid to calculate the number of applicants they must generate to hire the required number of
new employees. In the company knows it needs 50 new entry-level accountants next year then
they use this recruitment yield pyramid. It is a historical arithmetic relationships between
recruitment leads and invites, invitees and interviews, interviews and offers made, and offers
made and offers accepted. Therefore for getting the 50 recruits the firm must generate 1,200
leads to be able to invite 200 viable candidates to its offices for interviews. The firm will then get
to interview about 150 of those invited and from these it will make 100 offers. Of those 100
offers, about 50 will accept. An effective recruitment is carried out by something called
recruitment policy which is derived from personnel policy of the same organization. Recruitment
practices vary from organization to organization, some follow centralized way such as Account
Office follow decentralized process for various grade of jobs.

1. Internal recruitment
Internal recruitment (from within the organization) involves considering present employees as
applicants for available positions. This often occurs when a person is promoted, and it provides
a strong motivation for current employees. Internal searches are effective only if the
organization is substantial in size. An internal search for a candidate allows an organization to
use its own employees’ skills. It has the advantage of being low in cost and enables the
organization to select a replacement who is familiar with its operation. Some organizations use

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employee referral schemes. Potential candidates are identify and recommended by existing
employees. If a referral is successful, the employee will receive a referral bonus for helping the
organization the right person for the job.
2. External recruitment
A suitable applicant for a position may be found from outside the organization (external
recruitment). A business will use external recruitment methods when it wants to bring in people
with new or different ideas and attitudes. The recruitment method chosen will depend on the
size of the organization, the type of position available and the nature of the labor force in the
organization’s particular area. The f gore below outlines the main sources of employees
available
to an organization.

3. Internet Recruiting
The most significant change in recruiting practices has been the rise in the use of online recruiting.
Many organizations post job openings on their web sites or on specialized sites like Career Builder
and Monster.com, and some accept only online applications, completely eliminating the hard-
copy application. There are advantages to online recruiting. First, it costs less than traditional
advertising. It’s easy and quick to post an ad; responses arrive faster and in greater quantity; and
a wider range of applicants can be generated. Online processes can also screen applications and
administer some selection tests, thereby significantly reducing the HR time required to generate
a pool of qualified candidates. The online format is immensely popular with job seekers as well
because the ease of submission allows them to send out dozens of résumés with just a few mouse
clicks. This can create a problem for HR, however. There must be processes in place to filter out
those who do not meet minimum job qualifications. The ease of applying for a job online can
generate a great number of applications, requiring HR staff to spend time sorting through
applications to glean out the few that are actually qualified for the job.

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Process of Recruitment

Procedure
It is the HRP process which helps the management of the organization in meeting the future
demand of human resource in the organization with the supply of the appropriate people in
appropriate numbers at the appropriate time and place. Further, it is only after proper analysis of
the HR requirements can the process of recruitment and selection be initiated by the
management. Also, HRP is essential in successfully achieving the strategies and objectives of
organization. In fact, with the element of strategies and long term objectives of the organization
being widely associated with human resource planning these days, HR Planning has now became
Strategic HR Planning.

 HR managers are in a stage of anticipating the workforce requirements rather than getting
surprised by the change of events
 Prevent the business from falling into the trap of shifting workforce market, a common
concern among all industries and sectors

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  Work proactively as the expansion in the workforce market is not always in conjunction
with the workforce requirement of the organization in terms of professional experience,
talent needs, skills, etc.
 Organizations in growth phase may face the challenge of meeting the need for critical
set
of skills, competencies and talent to meet their strategic objectives so they can stand
well prepared to meet the HR needs
 Considering the organizational goals, HR Planning allows the identification, selection
and development of required talent or competency within the organization.

Three Steps of HR Planning

 Current HR Supply:
Assessment of the current human resource availability in the organization is the
foremost step in HR Planning. It includes a comprehensive study of the human
resource strength of the organization in terms of numbers, skills, talents,
competencies, qualifications, experience, age, tenures, performance ratings,
designations, grades, compensations, benefits, etc. At this stage, the consultants
may conduct extensive interviews with the managers to understand the critical HR
issues they face and workforce capabilities they consider basic or crucial for various
business processes.
 Future HR Demand:
Analysis of the future workforce requirements of the business is the second step in
HR Planning. All the known HR variables like attrition, lay-offs, foreseeable
vacancies, retirements, promotions, pre-set transfers, etc. are taken into
consideration while determining future HR demand. Further, certain unknown
workforce variables like competitive factors, resignations, abrupt transfers or
dismissals are also included in the scope of analysis.
 HR Sourcing Strategy and Implementation:
After reviewing the gaps in the HR supply and demand, the HR Consulting Firm
develops plans to meet these gaps as per the demand forecast created by them.
This may include conducting communication programs with employees, relocation,
talent acquisition, recruitment and outsourcing, talent management, training and
coaching, and revision of policies. The plans are, then, implemented taking into
confidence the mangers so as to make the process of execution smooth and
efficient. Here, it is important to note that all the regulatory and legal compliances are
being followed by the consultants to prevent any untoward situation coming from the
employees.

Testing
Different selection test are adopted by different organization depending upon their requirements.
These tests are specialized test which have been scientifically tested and hence they are also
known as scientific test.

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I. Aptitude test:-
Aptitude tests are test which assess the potential and ability of a candidate. It enables to find out
whether the candidate is suitable for the job. The job may be managerial technical or clerical.
The different types of aptitude test areas are:

a. Mental ability/mental intelligence test:-

This test is used to measure the overall intelligence and intellectual ability of the candidate to
deal with problems. It judges the decision making abilities.

II. Intelligence test:-

This test measures the numerical skills and reasoning abilities of the candidates. Such abilities
become important in decision making. The test consists of logical reasoning ability, data
interpretation, comprehension skills and basic language skills.
III. Personality test:-
In this test the emotional ability or the emotional quotient is tested. This test judges the ability to
work in a group, inter personal skills, ability to understand and handle conflicts and judge
motivation levels. This test is becoming very popular now days.
IV. Performance test:-
This test judges and evaluates the acquired knowledge and experience of the knowledge and
experience of the individual and his speed and accuracy in performing a job. It is used to test
performance of typist, data entry operators etc.

Interview
In Account office work divided in different department. Employee work under provincial and
federal. Every department have a one auditor who monitor his department work.

HR Strategy:
Every employees assigned the work individually. His forward his work of account officer. They
collect and received in a bill and text the record and manage the annual.

Employee Facilities:
 A new employee’s appointment record enter in a system of PIEFRA. A new employee’s
our pay slip of pifra website of accounts office.
 Pay system of online every employee received the pay of banks.
 Internal and external employee’s give a qualification allowance M.Phil. And PhD.

Promotion:
 We fill our top position only in internal source through promotion.
Promotion Criteria
I. Junior auditor to senior auditor required the three years’ experience
II. Senior auditor to assistant account officer 1.5 years course of the head officer.

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 III. Assistant account officer to district account officer of 5 years’ experience and
automatically the promote.
Hiring:
 1-4 scales of recruitment district accounts officer hire and fire.
 Up to 4 scale position of posting the procedure of AG office.
Motivation:
 No external pressure in a work
 No political personal involve in our work
 Extra allowance provide, risk allowance etc.
Complain procedure:
o Initial problem solve assistant accounts officer
o If not solve problem to handle accounts officer
o And to make a committee for enquiry

Improve Your Interviewing Skills

Interview environment:
If the interview is conducted in a location that is uncomfortable for one or both
parties then this will affect the outcome of the interview.
Too many interviews:
If too many candidates are interviewed on the same day, then those arriving later
in the afternoon will have to work harder to create a good impression. As
interviewers become tired they are harder to impress.
Poor interviewing skills:
Many interviewers do not work to improve their skills. They make some or all of the
mistakes identified above. In addition to these, other common problems are that
they often:
 Ask badly worded questions which don’t allow the candidate to open up.
 Do too much talking during the interview.
 Become confrontational with candidates.
 Allow prejudices to influence their decisions.
To maximize the potential for selecting the best candidate the following steps
are worth noting:
1. As stated, prepare a job description and employee profile at the outset of
the recruitment process. These are then the criteria against which you will
measure each candidate.
2. Prepare a simple assessment form incorporating these criteria. This can be
based on a numerical or descriptive scale and could follow the format
below:

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 3. During each interview take only brief notes on candidate responses.
4. After each interview complete the assessment form for the candidate in
question while the details are fresh in your mind.
5. When you have completed all the interviews compare the assessment
forms to identify the most suitable candidate.
6. For more senior positions it is important to conduct a second interview,
with more than one interviewer seeing the candidate.

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Motivation
Employee Motivation
Motivation is fundamentally meant to facilitate behavioral alteration. It is a force that enables an
individual to act in the direction of a particular objective. According to the study of Grant held on
employee motivation; motivation forced such result as productivity, performance and
persistence. According to the studies of motivated employees are more oriented towards
autonomy and freedom and are more self-driven as compared to less motivated employees
which lead to availing developmental opportunities more correctly. Similarly employee
commitment with their work and jobs is more, if they are motivated as compared to less
motivated employees.
1. I feel a sense of personal satisfaction when I do this job well.
2. My opinion of myself goes down when I do the job badly.
3. I take pride in doing my job as well as I can.
4. I feel unhappy when my work is not up to my usual standard.
5. I like to look back at a day’s work with a sense of a job well done.
6. I try to think if ways of doing my job effectively.

Employee performance
Performance of the employee is considered as what an employee does and what he doesn’t do.
Employee performance involves quality and quantity of output, presence at work,
accommodative and helpful nature and timeliness of output. According to the results of the
study conducted on individual performance showed that performance of the individuals cannot
be verified.
To satisfy customers, firms do much effort but do not pay attention on satisfying employees. But
the fact is that customer would not be satisfied until and unless employees are satisfied.
Because, if employees are satisfied, they will do more work therefore ultimately customers will
be satisfied. Employee performance is actually influenced by motivation because if employees
are motivated then they will do work with more effort and by which performance will ultimately
improve.
1. My performance is better than that of my colleagues with similar qualifications.
2. I am satisfied with my performance because it’s mostly good.
3. My performance is better than that of bankers with similar qualifications in other banks.

Intrinsic reward:
An interest in the task itself driven by individual internally rather than external forces and
reliance on external rewards refers to intrinsic motivation. Organizations continuously need
something to keep their workers working including salary alone or bonuses etc., but motivation
is the very important factor to keep the workers engage and involve in their work so that their
quality and quantity of work and productivity does not deteriorate. Intrinsic reward basically
deals with the satisfaction of employee to his jobs emerging out of the pleasure of working that
he experiences in a good organization that rewards him for his job. Rewards are very

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meaningful to employees whether they are extrinsic or intrinsic. Intrinsic reward emerges in a
person after the accomplishment of certain task or work (joy, satisfaction, pride etc.); while
extrinsic motivation comes from outside sources or forces as salary, money or grades etc.
1. The organization allows them to grow as a person, improve self-confidence overcome the
weakness, mature foster their self-esteem.
2. Their activity in the organization matches/it’s their ethics and moral values.
3. The organization environment, in which their activity is embedded is cooperative, and foster
mutual respect, and there is friendship and interpersonal trust among employees.
4. The organization is fair regarding internal management procedures/methods.
5. They have sense of belonging regarding the organization themselves a part of the
organization are loyal/faithful to the organization.

Employee perceived training effectiveness

In order to achieve the goals of the organization efficiently and effectively, management of the
organizations require training of its members. Training is very useful for the employees in
various ways as: it keeps them up to date with the fast changing trends and environment of the
dynamic globalized world; helps anxiety and frustration reduction caused from work overload or
demand of work; helps improve skills to handle the work effectively etc. Employees who feel
they are les competent for the task to fulfill will leave
the field or if they stay their level of productivity will be suboptimal. The larger is the gap
between what an individual possesses and what he requires, the greater is the dissatisfaction
with the job and the higher are the turnover rates. Even though there does not exist a direct
connection in literature between job satisfaction and training yet and, suggest that training can
be an effective device to enhance satisfaction from the job. Claim that employees who get
training will ultimately better satisfy the needs and demands of their customers. In
line with stated that employees who show their commitment to training and learning
possess an enhanced level of job satisfaction that positively affects their performance.

Research Methodology:
This research method is descriptive research which means describing, explaining some
particular explanation. The descriptive research deals with the description of present situation
rather than to give judgments and interpretation about present situation. The current situation
deals with the verifying.
1. My organization provides me the opportunity to improve my skills.
2. There is lot of chance to learn new things in this organization.
3. My organization frequently arranges training programs for the employees.
4. doing job in this organization will benefit to me.

Instruments and Measures:

There are two major purposes of the current study address of the survey instruments: First one
is the relationship of different variables in the adoption of employee motivation. Second, to
collect information about the respondents of different characteristics it can be used to
understand the different variations. The instruments survey contains two sections. Section 1

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includes different personal and demographic variables. This section will obtain the respondent’s
information about gender, age, income and education.

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