PESHAWAR, Nov 5: Audit reports of the financial accounts of development schemes carried out under the Social Action Programme in the NWFP - between 1997-98 and 2000-2001 financial years - have pointed out that a sum of Rs22 million had been embezzled out of the total of Rs1.2 billion purported to have been spent without lawful authority, official sources told Dawn here on Monday.

The auditors, under the four-year audit reports, have raised 671 objections, thereby, observations have been made against Rs1.2 billion expenditure incurred during the course of executing development schemes, between the 1997-98 and 2000-01 financial years, under the SAP.

The expenditure has been objected against under the charges of doubtful expenditure/expenditure by ineligible persons/un- authorized expenditure/embezzlement/insufficient internal controls and others.

The Rs1.2 billion spent illegally out of the Rs25.041 billion expenditure incurred, in the NWFP, and executing SAP schemes during the last four financial years.

In all, said the sources, a total of Rs29.4 billion funds had been released for executing development schemes under the SAP sectors which include education, health, physical health engineering, population welfare and communication & works.

Out of the Rs1.2 billion expenditure held under observation, by the auditors through 671 objections raised under as many paragraphs, expenses involving Rs45.6 million have been described as doubtful or incurred by ineligible persons.

Besides, developmental spending involving a major chunk of Rs1156.441 million has been held under observation on charges of unauthorized expenditure.

Whereas, expenditure involving Rs22 million has been held under observation on charges of corruption. The embezzlement of Rs22 million has been found in 21 cases.

According to sources, the expenditure found to be misappropriated or spent without lawful authority is proven in several cases - out of the total 671 objections raised by the auditors under as many paragraphs - whereas there are certain cases which have yet to be renegotiated between the auditors and the department concerned to make a final judgment.

Department-wise details of the expenditure held under observation is as under:

Education: Out of the total of Rs637.4 million held under observation Rs9.8 million has been termed as having been embezzled, Rs22.24 million termed as doubtful expenditure and Rs605 million termed as expenditure without lawful authority.

Health: Out of the Rs116.9 million held under observation (under the four-year audit reports), a sum of Rs8.2 million has been described as having been embezzled, Rs17 million as doubtful expenditure, and Rs91.7 million as expenditure incurred without lawful authority.

PHE: Out of Rs398.4 million held under observation (under the four-year audit reports), a sum of Rs1.6 million has been found to be embezzled, Rs6.2 million as doubtful expenditure and Rs390.5 million as unauthorized expenditure.