Financial Management of district judiciary and way forward

Background:

The recently held zoom meetings with learned Districts and Sessions Judges of the entire

KPK districts provided an interactive podium to learn and relearn some of the very practical

tasks of the district judiciary. These sessions highlighted the very challenges facing district

judiciary on daily basis in handling court affairs and general administration related thereto.

Among the agenda items of these meetings, the financial management was deliberated in

detail from both ends of district judiciary and Peshawar High Court. Among others, one of

the main evident and observed impediment in financial management was relating to budget

utilization and the consequent impacts it carries to the overall performance and

administration of the courts. The Regulation Wing of the SDJ submits as under;

Budget Analysis:

An overall budget analysis has been performed for all districts across the province. The

analysis highlighted the final and release budget, total expenditure and release balance

(surrendered budget) and utilization percentages.

This analysis has been performed in following ways;

a) Trend analysis of budget utilization in two halves of the financial year 2019-20 has

been performed and shown in the following summarized table.

Trend of budget utilization and relevant percentages during financial year indicate

that reduced and slower budget utilization happened in first half of the year which

in turn excessively affected the release of the next tranche of the budget.

It is also pertinent to mention here that third release of the budgetary funds for

financial year 2019-20 was made by 7th January 2020 afforded hereby the district

judiciary with an ample amount of time for more budget utilization. Had the budgets

not been utilized slowly, more funds would have been sanctioned and released to

the district judiciary.

The lack of comprehensive budgetary planning is one of the many attributable

factors hindering the financial management. The periodical review of budget by the

FY 2019-20Final Budget

(FB)

%Age of

Total FB

FB Released

(FBR)

%Age of

Total

FBR

Up to Date

Expense

%Age of

Total

Exp

Rupees % Rupees % Rupees %

1st Half of

Financial Year

July to Dec, 2019

4,703,000,387 55% 4,323,850,337 87% 2,022,123,097 43%

2nd Half of

Financial Year

Jan to June, 2020

3,857,632,316 45% 641,883,269 13% 2,673,366,799 57%

TOTAL 8,560,632,703 100% 4,965,733,606 100% 4,695,489,896 100%

Source: Figures have been taken from the PIFRA web page of Controller General of Accounts.

learned DDOs of concerned establishment would provide reasonable time space for

corrections, revisions and re-appropriation needed, if any.

Another area of consideration was the right and timely application of budgetary re-

appropriations in financial management of the district judiciary. Right and timely

re-appropriations may eliminate the administratively cumbersome task of additional

grants to a greater extent, which ultimately leads to effective and efficient financial

management.

a) District wise analysis (Annexure A)

b) Category wise analysis (Annexure B)

c) Head of account wise analysis (Annexure C)

The annexure A to C provide an in depth analysis of the budget for the financial

year 2019-20.

Recommendations:

Some recommendations in this respect are as follows;

That a Budget and Accounts Committee (BAC) be constituted in every district for

oversight of budgetary affairs from formulation of the budget to re-appropriations

to additional grants and final excess/saving report. BAC should ideally consist of

following members;

District and Sessions Judge (DDO)

Senior Civil Judge Admin (DDO)

Budget and Accounts Assistant

Civil Nazir/Clerk of Court

Any other member so desired and designated by DDO

BAC may be entrusted with tasks which may include but not limited to the

following;

Before the start of a financial year, BAC shall work out and approve the

proposed budget and budget plan of concerned establishment with due regard

to current and prospective budgetary demands and feedback from all the

courts, sections and departments. The approved budget demand and minutes

of the meeting in which the budget is approved, duly signed by all members

shall be shared with PHC for onward submission to Ministry of Finance.

BAC meetings should be held monthly to assess the progress of budget

utilization and to foresee whether any re-appropriations are needed. These re-

appropriations should be corroborated with proper workings and justifications

and shall be timely shared with PHC. This will eliminate the need of

additional grants to a great extent.

It is recommended that dedicated, skilled and trained staff be placed and

retained for budget and accounts functions. The capacity building and training

plans of relevant officers and officials need to be devised. These need to be

rigorously followed up for implementation and desired results.

That quarterly zoom meetings be held with learned DDOs wherein the DDOs

will share the progress of their annual work plan and budget (AWP&B).

Procurement Committee meetings be held as and when required. Among other

considerations, the meetings shall address how the budget is utilized

effectively and efficiently while complying the relevant and applicable laws

and rules. The challenges must be addressed proactively.

To get the value of money for each Rupee spent from Public Exchequer,

quality and just spending be encouraged and required across the district

judiciary which can only be achieved through proper financial management,

control and planning.

Ensure that all budget and accounts related information has been stored in soft

form in MS Excel. The hard files undoubtedly must be maintained complete

in all respects in a chronological and easy to track order.

BAC shall ensure implementation of the Rules and Instructions on financial

management and internal audit in the light of approved internal audit report

of SDJ, already communicated.

Way forward:

It is requested that learned District and Sessions Judges be directed to submit their

Annual Work Plans and Budget (AWP&B) with time lines and follow up plans for

financial management having due deliberations for the above mentioned

recommendations and considerations. These AWP&Bs and progress related thereto

be monitored at SDJ/PHC end. The challenges, lessons learnt and way forward be

deliberated through zoom meetings for achieving the ultimate objectives of this

honorable court.

DISTRICTS Final Budget FB ReleasedUp to Date

Expense

FB Released

BalanceUtilised %

Abbottabad 229,071,785 215,470,125 110,777,351 104,692,774 51%

Bajaur 95,734,000 84,904,000 13,240,723 71,663,277 16%

Bannu 144,347,520 134,166,770 76,521,696 57,645,074 57%

Batagram 80,330,390 71,943,000 35,339,108 36,603,892 49%

Bunair 118,255,370 108,765,500 54,081,731 54,683,769 50%

Charsadda 163,998,520 148,440,000 86,430,556 62,009,444 58%

Chitral 120,449,100 111,953,250 59,043,202 52,910,048 53%

D.I.Khan 187,711,280 176,140,000 100,131,586 76,008,414 57%

Dir Lower 134,017,000 124,970,750 60,214,802 64,755,948 48%

Dir Upper 97,208,500 88,793,750 52,790,617 36,003,133 59%

Hangu 79,788,560 71,695,500 36,302,122 35,393,378 51%

Haripur 151,581,450 141,833,000 87,934,595 53,898,405 62%

Karak 142,192,130 131,982,530 60,905,442 71,077,088 46%

Khyber 165,931,000 155,301,000 75,554,349 79,746,651 49%

Kohat 172,230,580 162,067,000 74,745,806 87,321,194 46%

Kohistan 59,511,760 53,455,000 19,405,573 34,049,427 36%

Kolai Pallas 40,820,800 34,747,800 7,252,681 27,495,119 21%

Kurram 108,434,000 90,991,500 10,023,484 80,968,016 11%

Lakki 121,605,360 112,653,250 58,409,594 54,243,656 52%

Lower Kohistan 45,418,135 39,089,635 9,399,382 29,690,253 24%

Malakand 133,850,600 125,262,520 53,488,085 71,774,435 43%

Mansehra 206,678,575 193,841,825 100,243,284 93,598,541 52%

Mardan 201,879,440 221,216,170 120,378,491 100,837,679 54%

Mohmand 95,134,000 84,379,000 10,712,127 73,666,873 13%

North Waziristan 96,014,500 85,312,000 12,282,566 73,029,434 14%

Nowshera 148,149,320 135,787,750 77,388,687 58,399,063 57%

Orakzai 95,634,000 84,804,000 20,368,101 64,435,899 24%

Peshawar 492,122,100 433,254,000 236,987,445 196,266,555 55%

Shangla 97,480,880 89,686,250 39,153,863 50,532,387 44%

South Waziristan 108,769,462 85,234,462 4,466,233 80,768,229 5%

Swabi 156,920,430 146,933,500 89,030,319 57,903,181 61%

Swat 257,841,660 242,514,000 120,263,324 122,250,676 50%

Tank 81,122,180 72,923,500 32,307,645 40,615,855 44%

Tor Ghar 56,104,000 48,676,000 16,548,527 32,127,473 34%

Upper Chitral 16,662,000 14,662,000 - 14,662,000 0%

Grand Total 4,703,000,387 4,323,850,337 2,022,123,097 2,301,727,240 47%

STATUS OF QUARTER 1 & 2 (TILL DECEMBER 2019)

BUDGET SUMMARY FOR THE FINANCIAL YEAR 2019-20

DISTRICTS Final Budget FB Released Up to Date Expense FB Released Balance Utilised %

Abbottabad 353,192,707 256,083,592 246,869,348 9,214,244 96%

Bajaur 185,052,286 42,429,390 42,135,329 294,061 99%

Bannu 237,245,210 182,943,638 161,182,945 21,760,693 88%

Batagram 128,317,743 87,818,424 81,540,271 6,278,153 93%

Bunair 184,763,571 126,797,954 121,406,644 5,391,310 96%

Charsadda 278,742,526 209,037,814 190,856,331 18,181,483 91%

Chitral 191,740,304 136,814,785 133,786,965 3,027,820 98%

D.I.Khan 343,783,550 240,637,211 238,437,318 2,199,893 99%

Dir Lower 211,254,674 150,443,178 141,559,084 8,884,094 94%

Dir Upper 153,824,141 112,643,045 111,381,971 1,261,074 99%

Hangu 126,515,522 85,515,822 80,000,606 5,515,216 94%

Haripur 260,542,482 204,453,986 199,587,629 4,866,357 98%

Karak 219,469,319 139,511,172 136,723,249 2,787,923 98%

Khyber 225,322,000 92,522,157 87,983,994 4,538,163 95%

Kohat 269,815,268 177,454,218 167,315,747 10,138,471 94%

Kohistan 91,330,924 46,696,697 42,316,543 4,380,154 91%

Kolai Pallas 56,778,303 21,667,306 14,464,098 7,203,208 67%

Kurram 167,937,378 45,862,776 42,893,071 2,969,705 94%

Lakki 210,621,103 127,291,624 119,008,753 8,282,871 93%

Lower Kohistan 71,533,506 25,906,915 19,431,374 6,475,541 75%

Malakand 224,769,155 123,920,388 121,314,576 2,605,812 98%

Mansehra 331,617,410 233,884,707 230,499,432 3,385,275 99%

Mardan 434,010,562 326,027,629 308,751,704 17,275,925 95%

Mohmand 160,574,587 46,913,036 46,357,915 555,121 99%

North Waziristan 148,773,227 46,129,688 47,812,298 1,682,610- 104%

Nowshera 240,701,604 185,637,535 174,672,959 10,964,576 94%

Orakzai 146,163,967 48,060,106 49,611,016 1,550,910- 103%

Peshawar 1,604,317,763 666,352,896 602,048,565 64,304,331 90%

Shangla 145,570,246 97,997,310 96,676,144 1,321,166 99%

South Waziristan 174,382,751 21,626,701 15,219,883 6,406,818 70%

Swabi 267,478,659 215,557,998 210,564,824 4,993,174 98%

Swat 483,243,189 296,768,627 293,713,305 3,055,322 99%

Tank 133,069,121 82,528,116 79,451,183 3,076,933 96%

Tor Ghar 81,515,945 47,139,565 38,083,798 9,055,767 81%

Upper Chitral 16,662,000 14,657,600 1,831,024 12,826,576 12%

Grand Total 8,560,632,703 4,965,733,606 4,695,489,896 270,243,710 95%

BUDGET SUMMARY FOR THE FINANCIAL YEAR 2019-20

CATEGORY Final Budget FB ReleasedUp to Date

Expense

FB Released

BalanceUtilised %

OPERATING EXP 416,500,380 326,945,630 102,690,021 224,255,609 31%

OTHERS 126,804,320 106,717,820 9,462,751 97,255,069 9%

PYHSICAL ASSETS 239,578,332 208,966,332 96,140,964 112,825,368 46%

REPAIR & MAINT 128,914,000 98,267,500 10,623,710 87,643,790 11%

SALARY 3,791,203,355 3,582,953,055 1,803,205,651 1,779,747,404 50%

Grand Total 4,703,000,387 4,323,850,337 2,022,123,097 2,301,727,240 47%

STATUS OF QUARTER 1 & 2 (TILL DECEMBER 2019)

BUDGET SUMMARY FOR THE FINANCIAL YEAR 2019-20

CATEGORY Final Budget FB ReleasedUp to Date

Expense

FB Released

BalanceUtilised %

OPERATING EXP 791,498,266 327,376,077 282,481,942 44,894,135 86%

OTHERS 224,091,514 68,311,977 39,983,348 28,328,629 59%

PYHSICAL ASSETS 457,511,304 234,187,127 226,289,148 7,897,979 97%

REPAIR & MAINT 336,019,745 123,562,797 105,859,949 17,702,848 86%

SALARY 6,751,511,874 4,212,295,628 4,040,875,509 171,420,119 96%

Grand Total 8,560,632,703 4,965,733,606 4,695,489,896 270,243,710 95%

BUDGET SUMMARY FOR THE FINANCIAL YEAR 2019-20

HEAD OF ACCOUNT Final Budget FB ReleasedUp to Date

Expense

FB Released

BalanceUtilised %

OPERATING EXPADVERTISING & PUBLICITY 12,495,000 9,755,000 2,612,111 7,142,889 27%

CNG CHARGES (GOVT) 1,257,000 942,750 - 942,750 0%

CONVEYANCE CHARGES ( GOVT.) 2,902,000 2,124,000 180,040 1,943,960 8%

COST OF OTHER STORES 260,000 195,000 1,450 193,550 1%

COURIER AND PILOT SERVICE 35,000 26,250 4,520 21,730 17%

ELECTRICITY 59,481,000 57,281,000 29,527,520 27,753,480 52%

GAS 11,855,000 11,730,000 3,339,387 8,390,613 28%

HOT AND COLD WEATHER CHARGES 37,182,000 27,886,500 7,449,878 20,436,622 27%

NEWSPAPERS PERIODICALS AND BOOKS 20,998,000 16,673,500 1,870,809 14,802,691 11%

OTHERS 17,818,000 13,888,500 4,145,943 9,742,557 30%

P.O.L CARGES A.PLANES H.COPTORS S.CARS 41,298,160 31,781,160 18,571,242 13,209,918 58%

PAYMENTS TO OTHER FOR SERVICE

RENDERED 2,996,000 2,247,000 646,132 1,600,868 29%

POSTAGE AND TELEGRAPH 4,076,000 3,057,000 275,500 2,781,500 9%

PRINTING AND PUBLICATION 20,738,000 15,553,500 3,171,074 12,382,426 20%

REGISTRATION 4,125,000 3,093,750 200,612 2,893,138 6%

RENT FOR OFFICE BUILDING 42,292,000 27,169,000 - 27,169,000 0%

STATIONERY 22,174,000 16,630,500 3,472,823 13,157,677 21%

TELEPHONE AND TRUNK CALL 14,236,880 10,899,880 4,966,399 5,933,481 46%

TRAINING - DOMESTIC 27,922,500 20,959,750 986,000 19,973,750 5%

TRANSPORTATION OF GOODS (GOVT.) 7,107,000 5,405,250 423,241 4,982,009 8%

TRAVELLING ALLOWANCE 53,619,840 40,922,340 19,309,288 21,613,052 47%

UNFORESEEN EXP.FOR DISASTER

PREPAREDNE 100,000 75,000 - 75,000 0%

UNIFORMS AND PROTECTIVE CLOTHING 10,712,000 8,034,000 1,467,272 6,566,728 18%

WATER 820,000 615,000 68,780 546,220 11%

OPERATING EXP Total 416,500,380 326,945,630 102,690,021 224,255,609 31%

OTHERSDISCRETIONARY GRANT 670,000 502,500 - 502,500 0%

ENTERTAINMENTS & GIFTS 7,719,000 5,789,250 997,479 4,791,771 17%

FIN. ASSIS. TO THE FAMILIES OF G. SERV 69,600,000 64,000,000 3,600,000 60,400,000 6%

OTHER PENSION (E.G. FAMILY PENSION) 300,000 225,000 - 225,000 0%

REIMBURSEMENT OF MEDICAL CHARGES

TO PE 1,915,520 1,591,770 659,020 932,750 41%

SUPERANNUATION ENCASHMENT OF L.P.R 46,599,800 34,609,300 4,206,252 30,403,048 12%

OTHERS Total 126,804,320 106,717,820 9,462,751 97,255,069 9%

PYHSICAL ASSETSFURNITURE AND FIXTURES 54,834,000 44,650,500 7,438,087 37,212,413 17%

HARDWARE 19,188,520 16,161,770 6,953,812 9,207,958 43%

I.T. EQUIPMENT 34,211,325 26,741,075 1,591,520 25,149,555 6%

OTHERS 1,585,252 1,565,502 1,506,252 59,250 96%

PLANT AND MACHINERY 51,046,235 43,025,985 8,378,951 34,647,034 19%

SOFTWARE 4,331,000 3,248,250 145,591 3,102,659 4%

TRANSPORT 74,382,000 73,573,250 70,126,751 3,446,499 95%

PYHSICAL ASSETS Total 239,578,332 208,966,332 96,140,964 112,825,368 46%

REPAIR & MAINTFURNITURE AND FIXTURE 9,321,000 6,990,750 1,164,584 5,826,166 17%

HARDWARE 3,506,000 2,629,500 709,558 1,919,942 27%

I.T. EQUIPMENT 2,540,000 1,905,000 446,559 1,458,441 23%

MACHINERY AND EQUIPMENT 7,556,000 5,677,000 1,632,252 4,044,748 29%

OFFICE BUILDINGS 52,718,000 41,225,500 1,192,950 40,032,550 3%

RESIDENTIAL BUILDINGS 38,812,000 28,734,000 1,778,277 26,955,723 6%

SOFTWARE 1,982,000 1,486,500 115,924 1,370,576 8%

TRANSPORT 12,479,000 9,619,250 3,583,606 6,035,644 37%

REPAIR & MAINT Total 128,914,000 98,267,500 10,623,710 87,643,790 11%

SALARY Total 3,791,203,355 3,582,953,055 1,803,205,651 1,779,747,404 50%

Grand Total 4,703,000,387 4,323,850,337 2,022,123,097 2,301,727,240 47%

STATUS OF QUARTER 1 & 2 (TILL DECEMBER 2019)

BUDGET DETAIL FOR THE FINANCIAL YEAR 2019-20

HEAD OF ACCOUNT Final Budget FB ReleasedUp to Date

Expense

FB Released

BalanceUtilised %

OPERATING EXP

ADVERTISING & PUBLICITY 20,703,535 6,085,462 4,130,675 1,954,787 68%

CNG CHARGES (GOVT) 1,710,640 14,700 - 14,700 0%

CONVEYANCE CHARGES ( GOVT.) 4,229,982 707,698 598,067 109,631 85%

COST OF OTHER STORES 515,000 2,510 1,450 1,060 58%

COURIER AND PILOT SERVICE 70,500 15,934 9,704 6,230 61%

ELECTRICITY 102,745,512 65,310,031 56,067,806 9,242,225 86%

GAS 17,693,416 6,396,813 5,948,879 447,934 93%

HOT AND COLD WEATHER CHARGES 74,693,139 41,231,002 40,939,800 291,202 99%

NEWSPAPERS PERIODICALS AND BOOKS 31,737,860 12,444,446 10,055,992 2,388,454 81%

OTHERS 37,183,584 20,176,489 18,810,350 1,366,139 93%

P.O.L CARGES A.PLANES H.COPTORS S.CARS 137,735,119 64,311,051 53,217,972 11,093,079 83%

PAYMENTS TO OTHER FOR SERVICE RENDERED 4,819,067 1,378,164 1,225,645 152,519 89%

POSTAGE AND TELEGRAPH 6,516,070 1,116,185 939,345 176,840 84%

PRINTING AND PUBLICATION 34,006,686 10,197,940 7,404,290 2,793,650 73%

REGISTRATION 7,503,813 1,502,336 1,092,747 409,589 73%

RENT FOR OFFICE BUILDING 75,054,000 7,044,000 557,000 6,487,000 8%

STATIONERY 48,711,429 21,370,263 20,329,191 1,041,072 95%

TELEPHONE AND TRUNK CALL 20,949,437 9,458,524 8,846,036 612,488 94%

TRAINING - DOMESTIC 36,327,000 2,273,136 1,015,400 1,257,736 45%

TRANSPORTATION OF GOODS (GOVT.) 9,553,178 1,810,860 1,319,965 490,895 73%

TRAVELLING ALLOWANCE 95,217,279 47,658,508 43,712,738 3,945,770 92%

UNFORESEEN EXP.FOR DISASTER PREPAREDNE 200,000 - - - 0%

UNIFORMS AND PROTECTIVE CLOTHING 22,043,380 6,604,065 5,996,163 607,902 91%

WATER 1,578,640 265,960 262,727 3,233 99%

OPERATING EXP Total 791,498,266 327,376,077 282,481,942 44,894,135 86%

OTHERS

DISCRETIONARY GRANT 1,340,000 - - - 0%

ENTERTAINMENTS & GIFTS 9,630,159 3,094,507 2,240,342 854,165 72%

FIN. ASSIS. TO THE FAMILIES OF G. SERV 117,799,000 25,201,000 7,200,000 18,001,000 29%

MEDICAL ALLOWANCE TO CIVIL PENSIONERS 50,000 - - - 0%

OTHER PENSION (E.G. FAMILY PENSION) 600,000 - - - 0%

REIMBURSEMENT OF MEDICAL CHARGES TO PE 2,960,040 759,035 704,191 54,844 93%

SUPERANNUATION ENCASHMENT OF L.P.R 91,712,315 39,257,435 29,838,815 9,418,620 76%

OTHERS Total 224,091,514 68,311,977 39,983,348 28,328,629 59%

PYHSICAL ASSETS

FURNITURE AND FIXTURES 89,665,527 30,793,912 29,150,734 1,643,178 95%

FA 38,525,742 17,192,452 15,531,625 1,660,827 90%

I.T. EQUIPMENT 97,844,600 24,051,337 22,309,750 1,741,587 93%

OTHERS 1,687,000 1,506,252 1,506,252 - 100%

PLANT AND MACHINERY 98,900,471 41,496,725 38,811,701 2,685,024 94%

SOFTWARE 7,904,964 1,656,408 1,559,045 97,363 94%

TRANSPORT 122,983,000 117,490,041 117,420,041 70,000 100%

PYHSICAL ASSETS 457,511,304 234,187,127 226,289,148 7,897,979 97%

REPAIR & MAINT

FURNITURE AND FIXTURE 15,372,342 4,778,479 4,509,406 269,073 94%

HARDWARE 7,127,158 2,772,522 2,649,673 122,849 96%

I.T. EQUIPMENT 5,550,937 1,593,804 1,439,578 154,226 90%

MACHINERY AND EQUIPMENT 14,607,613 5,641,990 5,141,474 500,516 91%

OFFICE BUILDINGS 157,772,420 62,805,218 53,793,675 9,011,543 86%

RESIDENTIAL BUILDINGS 104,243,200 30,474,295 26,187,565 4,286,730 86%

SOFTWARE 2,946,820 375,528 284,010 91,518 76%

TRANSPORT 28,399,255 15,120,961 11,854,568 3,266,393 78%

REPAIR & MAINT Total 336,019,745 123,562,797 105,859,949 17,702,848 86%

SALARY Total 6,751,511,874 4,212,295,628 4,040,875,509 171,420,119 96%

Grand Total 8,560,632,703 4,965,733,606 4,695,489,896 270,243,710 95%

BUDGET DETAIL FOR THE FINANCIAL YEAR 2019-20