ISLAMABD - Auditor General of Pakistan has pointed out massive financial irregularities of Petrol Oil and Lubricant (POL) running into millions of rupees in the accounts of Earthquake Reconstruction and Rehabilitation Authority (ERRA) in audit year 2009-10. Though ERRAs mission is to Convert this Adversity into an Opportunity by reconstructing the lost and destroyed facilities, while following highest standards of reconstruction and rehabilitation with the obligation to Build Back Better yet hefty misappropriation of unjustified and unauthorised expenditure and irregular payments have surfaced which need attention. According to the audit report, Staff Car Rules 1980 allow only officer in BPS-20 and above to use official vehicles. The Authority, in light of Part-X of its Service Regulation 2007 (not vetted by the Federal Government), authorised vehicles along with POL to the officers below BPS-20, which was irregular in the light of the above quoted rules. An expenditure of Rs 2.736 million (as calculated on the basis of the POL ceiling prescribed by the Authority) was incurred on this account during the financial year 2008-09. Further, According to the ERRA letter No. 2-31/SERRA/Budget/06-07/153 dated 1st March 2007 official vehicles can be allocated on full time basis to the entitled officers only and that the contract employees are not entitled to it. Further, according to the ERRA letter No. 2-31/SERRA/Budget/06-07/153 dated 1st March 2007 official vehicles can be allocated on full time basis to the entitled officers only and that the contract employees are not entitled to it. Morever, during financial year 2008-09 the Chief Engineer (EQAA) Mansehra paid an amount of RS 3,213,216 on account of POL against 19 vehicles, out of which 11 vehicles were allotted to the contract employees, who were hired on lump sum salary package. An expenditure of RS 1,181,247 was incurred on account of POL of these vehicles, which was unauthorised. Similarly, contract agreements executed by ERRA with the consultants do not contain any provision for arranging transport by the authority. Contrary to the above, ERRA allocated vehicles to various consultants who were hired on lump sum package and on market based salaries. An expenditure of Rs 946,057 was incurred on POL of such vehicles during the financial year 2008-09. The expenditure incurred on the provision of transport to the consultants was irregular. It is important to note that the management of ERRA in their reply to the Auditor General of Pakistan stated that being autonomous body, it had its own rules. More, Principal Accounting Officer did not convene Departmental Accounts Committee (DAC) meeting till finalisation of this report despite repeated requests by Director General Audit. Audit report also recommends that the amount spent on purchase of POL and maintenance of the cars allotted to unauthorised officers be recovered from non-entitled persons under intimation to audit. It further recommends that the amount spent on the POL in addition to maintenance and salaries of the drivers of the above mentioned vehicles may be worked-out and recovered from the consultants and non-entitled persons under intimation to audit. It is relevant to mention here that in the aftermath of the devastating earthquake of October 2005 the Government of Pakistan had to undertake the mammoth task of reconstruction/rehabilitation activities in the nine affected districts spread over 30,000 square kilometers of Kyber Pakhtunkhwa (KPK) and Azad Jammu and Kashmir (AJ&K) on fast track basis. For this purpose Earthquake Reconstruction and Rehabilitation Authority (ERRA) was established on 24th October 2005. Furthermore, Article 169 of the Constitution of the Islamic Republic of Pakistan read with relevant provisions of the Auditor Generals (functions, powers and terms and conditions of service) Ordinance, 2001 requires the Auditor General of Pakistan to conduct audit of receipts and expenditure of the federation and the provinces of the accounts of any authority or body established by the federation or a province.