SOPs Regarding PAC Section Working
Scope
These SOPs apply to all personnel working in the PAC Section of the Directorate General
Power Audit Office, including AOs, AAOs, Senior Auditors, Junior Auditors, and support
staff.
1. Roles and Responsibilities
Audit Officers (AOs)
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Supervise all sectional work and ensure operational efficiency as sectional in-charge.
Monitor timely disposal of correspondence—categorized as urgent or ordinary—
within the stipulated timeframe.
Responsible for clearance of pending letters and audit paras related to audit years
allocated to them.
Review all files/letters for completeness of documentation and evidence.
Coordinate with auditee organizations to verify and complete the audit record.
Ensure completeness and quality of DAC/PAC briefs prepared by AAOs and Senior
Auditors.
The senior most AO will be responsible for coordination with AGP office with
respect to arranging returns and submission of any related information as per
requirement.
Assistant Audit Officers (AAOs)
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Report daily progress to the AO.
Scrutinize records in collaboration with Senior Auditors.
Prepare and update audit briefs for DAC/PAC meetings.
Draft and issue meeting minutes and reminders related to PAC/DAC directives.
Ensure follow-up on pending directives.
Senior Auditors
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Retrieve relevant audit reports, working papers, and correspondence files.
Scrutinize audit record with AAOs.
Assist in preparation and updating of audit briefs for PAC/DAC meetings.
Maintain safe custody of PAC files and act as file custodian.
Support drafting of reminders and follow-up letters regarding PAC/DAC decisions.
Junior Auditors
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Receive incoming correspondence and categorize as ordinary or urgent dak.
Maintain dak register and update status logs.
Perform diary, dispatch, and all sectional typing work.
In absence of Senior Auditor, perform their duties as acting Senior Auditor especially
as file custodian.
Naib Qasid
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Carry out physical movement of files and documents within and outside the section.
Assist in photocopying, file arrangement, and delivery of letters and reminders.
2. General Procedures
2.1 Handling of Correspondence
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Junior Auditors will receive and diarize all incoming letters.
Letters will be categorized into urgent (requiring action within 3 working days) and
ordinary (within 5 working days).
AAOs will monitor clearance of incoming dak and escalate pending items to the AO.
AOs will ensure urgent matters are prioritized and disposed of timely.
2.2 Preparation for PAC/DAC
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On receipt of PAC/DAC schedule or directives, AAOs and Senior Auditors will begin
preparation of briefs.
AOs will supervise the briefing process and approve all submissions.
All staff will coordinate to ensure record completeness before the scheduled meeting.
Briefs will be dispatched to relevant authorities after AO review and approval.
2.3 Teamwork During PAC/DAC Meetings
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During DAC/PAC meetings, the entire section will work collaboratively.
A dedicated team (led by AO) will provide document support during meetings.
Post-meeting, the section will jointly issue minutes and follow-up letters.
2.4 Record Management
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Each Senior Auditor/Junior auditor is responsible for maintaining and safeguarding
PAC files assigned to them.
Digital/computerized and manual records must be updated after every correspondence
or meeting.
Backups should be maintained as per office policy.
2.5 Monitoring & Reporting
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AAOs to submit daily progress reports to the AO.
AOs will review pending paras and letters weekly and report unresolved issues to the
Director.
Monthly review meetings will be held to track progress of PAC directives and audit
brief preparation.
3. Record and Document Management Received via Email
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Responsible Auditors: AO, AAO .(senior/ Junior Auditors only for assistance).
Action: Check emails regularly for incoming documents or records.
o Ensure all documents are received from authorized sources (official email
addresses, etc.).
o Verify the authenticity and completeness of the received documents.
o Ensure that all expected documents are attached and correctly named (if
applicable).
o Cross-check with the senders to confirm any discrepancies.
o In case the documents are complete subject to verification, send the same
remarks via email to entity concerned for further submission of documents in
hardcopy.
o In case documents are incomplete the re-audit remarks will be issued as per
sops of PAC section.
o All the emails will be processed within a given time frame as per directions of
higher authorities.
o Submit the daily progress report to higher authorities.
4. File Management
4.1 Roles & Responsibiltes
Senior Auditor
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Manage the Index Register and ensuring proper categorization.
Issue and receive PAC files, maintaining a File Issue & Return Log.
Coordinate scanning and digital storage of records.
Assist in preparing and updating briefs of PAC paras for record.
Junior Auditor
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Maintain File Movement Register (physical or Excel).
Label files as per standard format and place them correctly in filing cabinets/racks.
Retrieve and submit files upon request, after proper documentation.
Maintain the computerized record of all paras, minutes of meetings, PAC/DAC
directives etc.
Maintain daily file transaction record and submit to AAO for countersignature.
4.2 File management within section
A. File Creation
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New files to be created after AO approval.
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File Naming Convention: PAC/<Year>/<Department>-<Serial No> (e.g.,
PAC/2025/entity name-01)
Index entry by AAO with details:
o File ID
o Date
o Department
o Status (Active/Pending/Resolved)
o Responsible office
B. File Storage & Labeling
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Label each file on the front and spine with:
o File ID
o Title/Subject
Store vertically in racks by year and department.
D. File Movement & Issue Procedure
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4.3
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Junior Auditor records movement in File Movement Register with proper recording
of issuance/receipt.
o File ID
o Date
o From/To
o Remarks
File must not leave the section without AO or AAO authorization.
A file issued must be returned within 3 working days unless extended.
Review & Monitoring
Weekly: Senior Auditor checks all open file movements and updates AAO.
Monthly: AO reviews Master Index and file organization physically.
Quarterly: AO and AAO ensures for completeness of record.
4.4 Non-Compliance Handling
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Any missing, misplaced, or unreturned file is to be reported by AAO to AO.
DD to initiate internal inquiry for repeated negligence or unauthorized file
movements.
Distribution of Audit Years
Audit Officers
Muhammad Iqbal
Assistant
Senior
Audit Officers Auditor
Hasnain
Awais Iqbal
Niazi
Arif Iqbal
M. Ali Naqvi
Anwar ul haq
Michael
William
Muhammad Irfan
Abida
Parveen
M. Imran khan
Rafique Gill
Irshad
Ahmad khan
Saddam
Mahmood
Junior
Auditor
Audit years
2023-24
2011-12
2017-2018
Furqan
2022-23
Munawar
2012-2013
2015-2016
2022-21
2013-14
2018-2019
M. Waqar
2016-2017
2019-2020
2020-2021
2014-2015
Kashif Sohail Email
Record