This document provides an overview of procurement rules and regulations in Punjab, Pakistan. It begins with an outline of the key topics to be covered, including the Punjab Procurement Regulatory Authority Act of 2009, the Punjab Procurement Rules of 2014, important terminology, principles of procurement, planning processes, and documentation requirements. The document then delves into more specific aspects of the regulations such as pre-qualification of suppliers, timelines, bidding procedures, and requirements for bidding documents. Overall, the document serves to explain the legislative and regulatory framework governing public procurement in Punjab.

1. THE PUNJAB PROCUREMENT
REGULATORY AUTHORITY
ACT, 2009
&
THE PUNJAB PROCUREMENT
RULES, 2014
by
Muhammad Arshad Baig
Dy. Director (Audit) Finance Department
Resident Auditor UET, Lahore
1

2. 2

3. 3

4. SEQUENCE OF PRESENTATION
4
• What, when, how and from whom to procure
 Historical perspective
 Introduction to PPRA
 Terminologies
• The Punjab Procurement Rules, 2014 and Taxations
 Methodology
 Objectives
• Documentation
• Issues and challenges under the given circumstances
• Suggestions and recommendations

5. WHAT, WHEN, HOW, WHOM
 What to Procure (Budget/Grant/PC-1)
 Purchase of Goods
 Hiring of Services
 Execution of Works
 When to Procure (Planning)
 How to Procure (Method & Procedure)
 From whom to Procure
(Manufacturer/whole Seller/retailer/
importer (Private Sector or public sector)
5

6. Historical Perspective
 Mushtari Hushiar Bash
 The Punjab Financial Rules
 Purchase Manual -1988
 The Punjab Procurement Regularity
Authority Act, 2009
 The Punjab Procurement Rules, 2009
 The Punjab Procurement Rules, 2014
6

7. 7
PUNJAB PROCUREMENT
REGOLARORY ATHORITY ACT, 2009

8. 8
PUNJAB
PROCUREMENT
RULES, 2014
(11-03-2014)

9. 9
Cont… TERMINOLOGY
“goods” means articles and objects of every
kind and description including raw
materials, products, equipment, machinery,
spares and commodities in any form and
includes services incidental to installation,
transport, maintenance and similar
obligations related to the supply of goods if
the value of these services does not exceed
the value of such goods;

10. 10
Cont… TERMINOLOGY
“works” means a construction work adding consisting
of erection, assembly, repair, renovation or
demolition of a building or structure or part thereof,
such as site preparation, excavation, installation of
equipment or materials and decoration, finishing
and includes incidental services such as drilling,
mapping, satellite photography, seismic
investigations and similar activities, if the value of
those services does not exceed that of the works
themselves.
“services” includes advisory and consultancy services
of any kind; and

11. Cont… Terminology
“lowest evaluated bid” means,-
(i) a bid most closely conforming to
evaluation criteria and other conditions
specified in the bidding document; and
(ii) having lowest evaluated cost;
11

12. Cont… Terminology
 “Framework Contract” means a
contract whereby the procurement is made
for a certain volume of quantity of particular
good, a set of goods, services or works over a
specific period against an agreed or rate per
item or lump sum
 See rule 15 to adopt any of the method for
uniformity
12

13. 13
Principles of procurements
1. fair and transparent manner,
2. the object to brings value for
money
3. the procurement process is
efficient and economical
(Rule 4 of the PPR, 2014)

14. 14
Cont… Terminology
“value for money” means best returns for each
rupee spent in terms of:
 quality,
 timeliness,
 reliability,
 after sales service,
 up-grade ability,
 price,
 source,
 the combination of whole-life cost and
quality to meet the procuring agency’s
requirements.

15. Procurement Planning
 Procurement planning
 Limitation on splitting of
procurement
 Specifications
 Approval Mechanism
15

16. ANNUAL PROCUREMENT PLANNING
(Under Rule 8 of the Punjab Procurement Rules 2014)
Name of the Procuring Agency:
16
Sr. No. NAME OF THE
PROCUREMENT
Estimated Cost PROCUREM
ENT
METHOD &
Procedure
Tentative
date of
Procuremen
t notice/RFQ
Tentative
date for
Award of
Contract
Tentative
date of
Completion
Remarks (If
any)
1 Stationary 150000/- Competitive
One stage
one
envelope
20-7-2014 (15+10=25
days)
13-08-2014
Delivery
time
31-08-2014
2 Stationary 150000/- Competitive
One stage
one
envelope
22-10-2014 (15+10=25
days)
15-11-2014
Delivery
time
30-11-2014

18. 18
Limitation on Splitting or Regrouping of
Proposed Procurement
 Procuring Agency to announce the Proposed
procurements for each financial year and
Proceed accordingly without splitting the
annual requirements would be advertised in
advance on the:
 PPRA’s website as well as
 website of the procuring agency
(Rule 9 of the PPR, 2014)

19. 19
Specifications
1) widest possible competition
2) not favour any single contractor
3) nor put others at a disadvantage.
4) Generic
5) no references to brand names, model
numbers, catalogue numbers or similar
classifications.
 However, if convinced use or reference shall
be qualified with the words
“or equivalent”.
(Rule 10 of the PPR, 2014)

20. 20
Approval Mechanism
 All procuring agencies shall provide clear
authorization and delegation of powers for
different categories of procurement and shall
only initiate procurements once approval of
the competent authorities concerned has been
accorded.
(Rule 11 of the PPR, 2014)

21. 21
Procurement Advertisements
Methods of advertisement.–
(1) Procurements over Rs. 100,000/- to
Rs. 20,00,000/- ( on PPRA’s
Website & Procuring Agencies Website
and if think fit at least in one newspaper)
(2) Over and above Rs. 20,00,000/- in two
national level newspaper of which one in
Urdu and English + PPRA+Org. website
(3) Complete information and remain at
website until last date of submission
(Rule 12 of the PPR, 2014)

22. Cont… Advertisement
 With the prior approval of Authority:
 National Security
 Intellectual Property in case of single source
 Follow the instructions of DGPR contained
in letter dated 02-06-2012
 DNIT-BOQ
 EOI-TORs
 RFIT
 RFQ 22

24. 24
Response Time
 Under no circumstances the response time
shall be less than 15 days for national
competitive bidding and 30 days for
international competitive bidding from the
date of publication of advertisement or notice.
 Calculation of date – advertisement or website
- which ever is later
(Rule 13 of the PPR, 2014)

25. Timelines
 Response Time 15 days & 30 days u/r 15
 Redressal u/r 21(2) 30 days before the Authority
 Redressal u/r 21(2) 30 days before Chairperson
 Evaluation Report 10 days before award
 Revised Bid 15 days
 Payment 30 days
 Delivery Certificate 30 days
 Complaint by bidder 10 days after bid evaluation
 Complaint disposal 10 days by the committee
25

27. 27
PRE-QUALIFICATION, QUALIFICATION AND
DIS-QUALIFICATION OF SUPPLIERS AND
CONTRACTORS
Pre-qualification of suppliers and contractors.–
(1) In case of:
 services,
 civil works,
 turnkey projects and
 expensive & technically complex equipment
(2) Except where a procuring agency dispenses with pre-
qualification in writing, it shall prequalify in case of goods
of one hundred million rupees and above and large
consultancy. (Rule 16 of the PPR, 2014)

28. 28
Cont… Pre-qualification
(3) Pre-qualification factors, namely:
(a) qualification
(b) relevant experience and past performance;
(c) capabilities with respect to personnel, equipment,
and plant;
(d) financial position;
(e) appropriate managerial capability; and
(f) any other factor
4) Prequalification is based on the capacity of parties.
5) In case of consultant may be considered on merit
with the approval of Provincial Development
Working Party (Amended-16)

29. 29
Cont… PRE-QUALIFICATION
Pre-qualification process.–
(1) The procuring agency engaging in
prequalification shall announce, in the pre-
qualification documents, all information
required for pre-qualification
(2) including instructions for preparation and
submission of the prequalification
documents,
(3) evaluation criteria,
(4) list of documentary evidence
(5) payment of price
(Rule 16 of the PPR, 2014)

30. Declaration of Ineligibility
 Opportunity of hearing
 Through notification
 A copy of notification to the PPRA
30
(Rule 20 of the PPR, 2014)

31. 31
Examples of Blacklisted Firms
Tender Publish Date Close Date Tender Status Company Address Reason Department
Integrated
Solid Waste
Management
12/24/2014 01/06/2010 Blacklisted Lahore
12/23/2014 01/07/2010 Blacklisted abc123
Board of
Revenue
12/23/2014 01/07/2010 Blacklisted
abc123
(Testing)
Board of
Revenue

32. 32
SUBMISSION OF BIDS
(1) The bids shall be submitted in a
sealed package
(2) A procuring agency shall specify the
manner and method of submission and
receipt of bids in an unambiguous and
clear manner in the bidding documents.

35. Risk
Definition:
“An uncertain event or condition, that, if it occurs, has
an effect on a project objective. A risk has a cause
and a consequence. It has its origins in the
uncertainty that is present in all projects.”
Project Management Institute

36. What is risk?
Risk =
Exposure to possible loss
x
The probability of such a loss
Anything that can stop you from
attaining your goals & objectives
- OR -

37. Management
Definition:
“ Management is the art of “knowing what you
want to do” and then seeing that it is done in
the best and cheapest way.
F. W. Taylor
Management as a process
“consisting of planning, organizing, actuating and
controlling, performed to determine and
accomplish the objective by the use of people
and resources.”
George R. Terry

38. What is Management
 Planning means plan in advance.
 Organizing means coordination between
human resources and material resources.
 Leading / Actuating means motivation and
giving direction to subordinates establishing
committees.
 Controlling means to ensure about
implementation of plan without deviation,
taking corrective measures and certification.
Thus this definition tells that management is
act of achieving the organization objectives.

39. 39
BIDDING DOCUMENTS
Bidding documents shall include the
following, namely:-
(a) invitation to bid;
(b) instructions to bidders;
(c) form of bid;
(d) form of contract;
(e) general or special conditions of contract;
(f) specifications and drawings or performance
criteria (where applicable);
(g) list of goods or bill of quantities

40. 40
Cont… BIDDING DOCUMENTS
(h) delivery time or completion schedule;
(i) qualification criteria
(j) bid evaluation criteria;
(k) format of all securities
(l) details of standards (if any)
(m) any other detail not inconsistent with
these rules that the procuring agency
may deem necessary.

41. 41
Cont… BIDDING DOCUMENTS
(3) Any information, shall be provided in a timely
manner and on equal opportunity basis.
Where notification of such change, addition,
modification or deletion becomes essential,
such notification shall be made in a manner
similar to the original advertisement.
(Rule 25 of PPR, 2014)

42. 42
BID SECURITY
The procuring agency may
require the bidders to furnish a
bid security not exceeding 5%
of the bid price.
(Rule 27 of PPR, 2014)

43. EXTENSION OF TIME OF SUBMISSION OF BIDS
 Procuring Agency may extend in
public interest
 After recording reason
 In the manner similar to the original
advertisement (Advertisement of PPRA
and News papers as the case may be)
(Rule 29 of PPR, 2014)
43

44.  Evaluation Criteria- unambiguous
 Evaluation of Bid- as per criteria in single
currency and rates of foreign currency as per
selling on that day as SBP.
 Clarification of Bid- Bidder not allow to
modify- No change in the substance of bid
by PA- All clarifications in writing.
 Discriminator and difficult conditions
 Rejection of Bids
 Announcement of evaluation reports-with in
10 days
44

45. Procedures of Open Competitive
Bidding
Single Stage-One Envelope Procedure
Single Stage-Two Envelope Procedure
Two Stage Bidding Procedure
Two Stage Two Envelope procedure

50. Alternative Methods of Procurement
(Rule 59)
(a)
Petty
Purchases (b)
Request for
Quotation (c)
Direct
Contracting (d)
Negotiated
Tendering
50

51. 51
Cont… ALTERNATIVE METHODS OF PROCUREMENTS
(b) Request for quotations.-
A procuring agency shall engage in this method of
procurement only if the following conditions exist,
namely:-
(i) the cost of object of procurement is below the
prescribed limit of Rs. 1,00,000/-:
(ii) the object of the procurement has standard
specifications;
(iii) minimum of three quotations have been obtained;
and
(iv) the object of the procurement is purchased from the
supplier offering the lowest price:
(Rule 59 of PPR, 2014)

52. 52
Cont… ALTERNATIVE METHODS OF PROCUREMENTS
(c) Direct contracting.-
1. spare parts or supplementary services from original
manufacturer or supplier if not available from
alternative sources;
2. Only on manufacture exits but after approval of
appropriate forum
3. Factor on incapability
4. Repeat orders – up to 15%
5. In case of emergency with the approval of
appropriate forum
6. When price is fixed by the Govt. or authority
7. Motor vehicles at manufacturer’s price

53. 53
Cont… ALTERNATIVE METHODS OF PROCUREMENTS
(d) Negotiated tendering.-
(i) the supplies involved are manufactured purely for the
purpose of supporting a specific piece of research or
an experiment, a study or a particular development;
(ii) for technical or artistic reasons, or for reasons
connected with protection of exclusive rights or
intellectual property, the supplies may be
manufactured or delivered only by a particular
supplier;
(iii) For the reason of extreme urgency – unforeseeable
(iv) The Provincial Cabinet will approve such urgent
procurements and fix the time for such urgency

54. Exemption under Rule-61
(1) The Government or the Board shall not
exempt application of these rules for
procurement of services.
(2) The Board may exempt application of
these rules for procurement of goods from a
public sector manufacturing unit through
direct contracting involving procurement of
Rs. 5,00,000/- (five hundred
thousand rupees) or less.
54

55. Cont… Exemption under Rule-61
(3) For all procurements beyond the prescribed
or enhanced limit, the procuring agency shall
give the first right of refusal to a public sector
manufacturing unit participating in the
bidding process or competition.
55

56. 56
PAYMENTS
Within 30 days
(Rule 43 of PPR, 2014)

57. Unsolicited proposal.– In case of unsolicited
proposal received for any engineering, procurement
and construction project involving cost of one
hundred million and above, the procuring agency
shall process the proposal to ascertain its viability
and after such process if the proposal is found
viable, the procuring agency shall:
1. Advertise
2. Prequalify
3. Exempt the unsolicited proposal from prequalification
4. Competition
5. First refusal right to initiator
6. 5% additional weightage to initiator
57

58. Procurement of Consultancy Services
 Consultant Selection Committee
 Quorum – three including the Chairperson
 Decision by simple majority
 Function and Responsibility of the Committee
 Selection of consultants- TORs
58

59. Method of selection
 Least Cost Selection-
 Quality and Cost Based Selection-
 Min Tech (65%)
 80% (Tech)+ 20% (Financial)
 Quality Based-
 approval of Govt.-reason-Complexity-using any of
the method except least cost selection
59

60. Example of Evaluation
on technical and
financial basis

61. Calculation of Technical/Fin Marks
Suppose:
 Technical Weightage= 70%
 Financial Weightage= 30%
Suppose Three Firms participates in Bidding
i.e. Firm A, Firm B, and Firm C

62. Calculation of Technical/Fin Marks
Technical Marks:
Firm A= 80
Firm B= 95
Firm C= 85
Financial Bids:
Firm A= Rs. 200,000
Firm B= Rs. 220,000
Firm C= Rs. 190,000

63. Calculation of Technical/Fin Marks
Technical Marks:
Firm A= 80x0.70=56
Firm B= 95x0.70=66.5
Firm C= 85x0.70=59.5
Financial Bids:
Firm A= Rs. 190,000/200,000x30=28.5
Firm B= Rs. 190,000/220,000x30=25.90
Firm C= Rs. 190,000/190,000x30=30

64. Calculation of Technical/Financial Marks
Firms Technical
Score
Financial
Score
Total Score Standings
A 56 28.5 84.5 3rd
B 66.5 25.90 92.4 1st
C 59.5 30 89.5 2nd

65. 65
PUBLIC ACCESS AND TRANSPARENCY
 As soon as a contract has been awarded
the procuring agency shall make all
documents related to the evaluation of the
bid and award of contract public:
 Provided that where the disclosure of any
information related to the award of a
contract is of proprietary nature or where
the procuring agency is convinced that
such disclosure shall be against the
public interest, it can withhold only such
information from public disclosure
subject to the prior approval of the PPRA.
(Rule 47 of PPR, 2014)

66. Technical Evaluation of Standardized goods
Specification was- SONY “or equivalent”
Sony
Philips
LG
Line of speciation
Samsung
Hitachi
Decision: 1)Samsung and Hitachi rejected
being below specification
2) Lowest price amongst LG/Philips/Sony
will be accepted (100% weight to price) 66

67. Freedom of Information
 According to Rule 66 :
 As soon as a contract has been awarded, the
procuring agency shall make all documents
related to the evaluation of the bid and
award of contract should be uploaded on
PPRA’s website as well.
67

68. 68
MAINTENANCE OF RECORD AND FREEDOM
OF INFORMATION
 Record of procurement proceedings
 (1) All procuring agencies shall maintain a
record of their respective procurement
proceedings along with all associated
 documentation for a minimum period of five
years.
 (2) Such maintenance of record shall be
subject to the regulations framed in this regard
from time to time.
(Rule 46 of PPR, 2014)

69. 69
Cont… REDRESSAL OF GRIEVANCES AND
SETTLEMENT OF DISPUTES
 (3) The committee shall investigate and decide
upon the complaint within fifteen days of the
receipt of the complaint.
 (4) Mere fact of lodging of a complaint shall
not warrant suspension of the procurement
process.
 (5) Any bidder not satisfied with the decision
of the committee of the procuring agency may
lodge an appeal in the relevant court of
jurisdiction. (Rule 48 of PPR, 2014)

70. 70
ARBITRATION
(1) After coming into force of the
procurement contracts, disputes
between the parties to the contract shall
be settled by arbitration.
(2) The procuring agencies shall provide for
a method of arbitration in the
procurement contract, not inconsistent
with the laws of Pakistan.
(Rule 49 of PPR, 2014)

71. 71
MIS-PROCUREMENT
 Any unauthorized breach of these rules shall
amount to mis-procurement
(Rule 50 of PPR, 2014)

72. 72
INTEGRITY PACT
 Declaration of fees, commissions and
brokerage etc. Payable by the
suppliers/contractors of goods, services &
works

75. Kinds of Voucher
 Bill
 Invoice
 Sales Tax Invoice
 Performa Invoice
 Commercial Invoice
 Cash memo
 Receipt
 Debit Note
 Book Transfer
75

76. Sr. No. Cash Memo/Bill/Sales Tax Invoice Date
Name Seller………………………………..
Address…………………………………….
GST No. …………………………………… CNIC…………………………..
Name of Buyer……………………………………….
GST NO. ……………………………………………….
Address ……………………………………………….
Sr.
No.
Particulars Qty Unit
Rate
Amount
without GST
Rate of
GST
Amount
of GST
Amount
inclusive
of GST
76

77. Definition of Voucher
A voucher is a valid
claim against the
Government
77

78. How to verify the validity
 Validity of the Company
 Validity of Person
 Validity of Specification
 Validity of Rates – (Reasonable Price)
 Price Mechanism
 Level of Supply Chain Command
 Manufacture-Distributor-whole seller-retailer-
consumer
 Validity of Documents
78

79. 79

80. Other related matters
 Price Mechanism (Rates in case of petty,
quotations and tenders)
 Market
 Terms– FOR / FOB, C&F or CI&F
 Tests
 Warranty / Refund of Security
 Role of Consultant and Legal Adviser
 Submissions of documents to NAB costing
more than 50 millions
80

81. Documentation
 Demand/Requisition/Indent
 Permission of the Competent Authority to proceed
 Administrative Approval & Technical sanction
 Quotation Notice/Tender Notice
 Advertisement/PPRA’s (Punjab) & Entity’s website
 Pre-Qualification of Suppliers/Contractors-amended
 Issue of Tender Documents
 Terms & Conditions/Instructions
 Specifications/BOQ
 Cost of Tenders (Bank Challan)
 Submission & Safe Custody of Quotations/Tenders in
the Tender Box

82. Cont… Documentation
 Meeting of the Purchase Committee
 Attendance of Participants/Bidders
 Opening of Quotations/Tenders
 Evaluation of Tenders/Quotations
 Technical Proposal/Financial Bid
 Terminologies of C&F/FOR
 Conversion of Rates in One Currency
 Arithmetic Verification
 CDR/Earnest Money on %age rate (Not Fixed)
 Preparation of Comparative Statement in the
same ceremony & Recommendation of the
Purchase Committee
 Execution of Contract

83. Cont… Documentation
 Supply/Work Order/Letter of Award of Contract
 Delivery Challan
 Inspection Report by the Inspection Committee
 Commercial/Sales Invoice/Sales Tax Invoice /
Bill/ Cash Memo /Receipt
 Bill of Entry/ Lading
 Warranty/ Guaranty
 Accessories & Tools
 Seal Pack/Packing
 Instructions Books/Manuals/Training Material/
Packing List
 Installation Instructions/Safety Manuals/SOPs
 Budget Provision/Commitment Accounting
 Stock Register

84. Cont… Documentation
 Sanction to Incur Expenditure
 Revenue Stamps
 Contingent Bill Passed for Payment
 Pre-Audit of Payment/ Payment Break-up
 Issuance of Cheque
 Verification of Actual Payee
 Actual Payee Receipt (APR)
 Security Deduction Certificates
 Tax Deduction Certificates
 Refund of Security on the basis of Certificates of
successful completion

85. Cont… Documentation
 Permanent Advance/Impressed and
Recoupment thereof
 Temporary Advance and its adjustment
 Procurement through Letter of Credit (LC)
 Purchase of Books
 Repairs
 Auctions

86. Check list for the Office Purchase
Sr.
No.
Requisite Document Available at
Page No./NA.
Remarks if Any
1) Demand
2) Permission of CA
3) Administrative Approval
4) Technical Sanction
5) Advertisements
6) PPRA’s Advertisement
So on so forth

87. 87
DEDUCTIONS ON PAYMENTS
Deductions at approved rates on payments:-
 Professional Tax
 Contractors:
 Less than 1 million
 Less than 10 employees Rs. 1000/-
 More than 10 employees Rs. 2000/-
 Exceeding 1 million Rs. 3000/-
 10 million to 50 million Rs. 5000/-
 Exceeding 50 million Rs. 10000/-
 Rs. 200/- per year for civil servant whose income is
taxable
 (See Finance Act, 2000for companies and firms and
Individuals)
 Token Tax on Vehicles before 31st July

88. Stamp duties
 Stamp Duty
 0.25% of the Contractual amount of the procurement
 Works upto 50000/- Rs. 100/-
 Rs. 50000/- to 5,00000/- Rs. 200/-
 Rs. 500000/- 15,00000/- Rs. 500/-
 Rs. 1500000/- 25,00000/- Rs. 750/-
 Rs. 2500000/- and above Rs. 1000/-
 Revenue Stamps:
 upto Rs. 2000/- Rs. 1
 2000 to 10000/- Rs. 2
 Over 10000/- Rs. 5
88

89. 89
Cont… DEDUCTIONS ON PAYMENS
Federal Recoveries
Income Tax :
 In case of salaried as per slabs
 On supplies @ 4% for Company &
 @ 4.5% (for others) exceeding Rs. 25000/- in a
financial year.
 For services @ 8% filer (10% non-filer) for
Company &
 @10% filer (15% non-filer) for others exceeding
Rs. 10000/- with in a financial year.
 For Contracts @ 7%% for Company &
 @7.5% for others
(Sec.153 ITO, 2001 as amended)

90. Sales Tax
 @17% of all the items are Sales Taxed
except for example… mentioned in sixth
schedule to the Sales Tax Act, 1990.
 @18% from the non-registered supplier
 @Zero rated sale taxed items. (Sec. 4 of STO,1990)
 Deduction of 1/5th of Sales Tax at source
 1/10th from Distributors and Whole sellers
 Deduction at Full Rates i.e. @ 17% from
non-registered by Withholding Agent
(Govt. Dept., Autonomous Body, public
sector Org. ) otherwise 18%
 Specified Goods are only taxed at
Manufacturer level Special Rules / (withholding) Rules, 2007)
90

91. Sales Tax on Services (Punjab) 2012
 Services provided by:
 hotels, clubs and caterers
 Contractors
 Advertisement of TV, cables and Net
 Consultants
 Security providing agencies
 Stock Brokers
 Shipping agents etc
91

92. Sales Tax on Services Chart (FD letter dated 08-10-2013) After
this date full deduction of STS
Withholding Agent
(Service recipient)
Service Provider Status of Service
Provider
Withholding of
Tax
Fed, Provincial
Govt. LG, ABs Org.
Registered with PRA Company Exempted (except
advertising services)
Registered with PRA Firm, AOP,
Individual
16% withhold
Non-Registered with
PRA
All 16% withhold
Telecom, banking,
courier, Insurance
All Exempted
LTU Registered with PRA
other than LTU
Firm, AOP,
Individual
16% withhold
Company Exempted
Non-Registered with
PRA
All 16% withhold
Recipient of Ad
service who are Reg.
All persons All persons 16% withhold
92

93. OTHER MATTERS
 Austerity Measures
 Punjab Advertisement Policy
 Contract Management
 Stock and Store Maintenance
 Maintenance of Record
 Approvals and Sanctions
 Payments and Acknowledgement of Receipts
 Production of Record to Audit and follow-up
action
 Follow Government Instruction from time to time
93

94. Pillars of Accountability
 Political Will- Assembly Questions
 Parliament- Standing Committee
 Administrative Inspections
 The Judiciary
 The Media
 Public Awareness
 Audit Agencies and DAC, SDAC and PAC
 Anti-Corruption
 NAB
 Transparency International Organization
 Peerness 94

95. Recommendations
95

96. 96

97. IMPORTANT WEBSITES TO BE VISITED
FREQUENTLY FOR UPDATION
 www.ppra.punjab.gov.pk
 www.punjablaws.gov.pk
 www.fbr.gov.pk
 www.pra.punjab.gov.pk
 www.punjab.finance.gov.pk
 www.glxspace.com
 raiubp@yahoo.com
97

98. Expenditure Protocols
 Rates
 Budget Provision
 Sanction of the Competent Authority
 Documentation (stock entry and taxation)
98

99. What and How to Get Rid of
Misprocurement?
99