BCRW
LECTURE 4
IFTIKHAR AHMAD
D.G AUDIT
PART 1
Endorsement (continued):
1. This form should be used when:
a. A copy of a communication is to be forwarded to others in
addition to the original addressee e.g. a copy( with copy of
the letter replied to) is forwarded to for information and
guidance necessary action for compliance.
b.Copies of orders issued from a department are sent to the
other departments or offices for information and / or
action.If any action is required, brief instructions regarding
the action to be taken should be given.
c.Copies of government sanction for expenditure or approval
to schemes are to be endorsed to the audit officer
concerned by way of authorisation of expenditure/
financial commitment.
2. Endorsement should normally be addressed
by designation. It should be written in third
person that should bear no salutation or
subscription except the signature and
designation of the officer signing it.
3. When the endorsees are more than one in
number,the signature and designation of the
officer signing the endorsement should
appear at the end of the last endorsement
and not after every individual endorsement.
Notification
An official notice relating to something already done or
to be done by the government and published in the
gazette of Pakistan for general information of the public
is, in official language, called notification.
The principal object of issuing a notification is to notify,
through publication in the gazette of Pakistan, the
promulgation of statutory orders and rules, delegation
of powers, and appointments , promotions, transfer,
retirement, resignation and many other service matters
concerned with gazetted officers, and so on. It is in the
fitness of things to state that they become effective and
valid only after they have been published in the gazette
of Pakistan.
A notification should be couched in a lucid,
concise and precise language. It is to be written in
the third person and in such a style so that
nothing can be twisted out of context.
The following particulars should be mentioned in
a notification in respect of appointments:
a. The name of the officer who has been
appointed.
b. The date from which the appointment is
effective.
c. The nature of the appointment.
d. The designation of the appointing authority.
A notification consists of the following details:
a. The name of the ministry or department or
office.
b. The title of the communication.
c. The number and date of the communication.
d. The text of the communication.
e. The signature and designation of the
authority issuing the notification.
PART 2
PRECIS
A certain miser died, and after being buried came to the banks of
the river, over which the shades of the departed were ferried.
When the ferryman saw the miser, he demanded his fare. But the
miser, true to his nature, rather than then pay it, threw himself into
the river and swam over to the other side, in spite of the clamour
and opposition that arose. All the lower regions were in an uproar
and each of the judge, of the dead were suggesting some
punishment suitable to the crime of the miser. One said he should
be chained to a rock, as” A”, who was being tortured for helping
mankind. Another said that he should be condemned to eternal
punishment in hell like” B”, who had to fill a sieve with water. And
the third advised that he should suffer the same punishment as” C”,
who had to push a large rock at the top of the hill, from which it
always rolled down to the plains again . But the supreme judge said
that they must invent some severe punishment for the miser. And
he decreed that the miser should be sent back to earth, to see the
use of his heirs were making of his riches.
(214 words)