An audit report for Khyber Pakhtunkhwa has exposed major irregularities in provincial finances, according to the Adviser to the KP Governor on Information, Samar Haroon Bilour, who has called for an impartial investigation. The findings, drawn from the Audit Report for financial year 2024-25, point to tens of billions of rupees in expenditure that could not be fully verified, recorded beyond approved budgets, or booked under incorrect accounting heads.
The most striking figure cited is Rs72.46 billion in expenditure that could not be fully verified. In audit language, unverified expenditure does not automatically mean that money was stolen or misspent, but it does mean that auditors could not obtain sufficient evidence to confirm that the spending was properly authorised, documented and applied to its intended purpose. For a sum of that scale, the verification gap itself is a serious accountability concern, because public money should be traceable from approval to payment to outcome.
A second figure is Rs104.26 billion in additional entries recorded beyond the budget approved by the Provincial Assembly. Budgets approved by an assembly are the legal authority for spending: departments may spend only what has been authorised, and any spending beyond that requires supplementary approval. Recording entries beyond the approved budget therefore raises constitutional as well as financial questions, about whether the assembly’s authority was respected and whether proper procedures were followed for additional spending.
A third finding concerns Rs153.68 billion in development expenditure incorrectly recorded under various accounting heads. Correct classification matters because it determines how spending is reported, monitored and evaluated. Development spending booked under the wrong heads can distort the picture of where money went, making it harder for the assembly, auditors and the public to judge whether development priorities were actually funded. Incorrect recording can arise from error, weak systems, or deliberate misclassification, and the audit report’s role is to flag the pattern so that it can be investigated, not to prejudge intent in any individual case.
The audit also found a negative balance of Rs39.58 billion in the Public Account. The Public Account holds money that the government manages on behalf of others, such as deposits and trust funds, distinct from the Consolidated Fund used for general government spending. A negative balance in that account is a red flag for cash management and accounting, suggesting that outflows exceeded the funds properly held in the account, or that records do not accurately reflect the position.
Samar Haroon Bilour, in presenting these findings, called for an impartial investigation and said that public money is a national trust. That phrase captures the principle at stake: funds raised from taxpayers and allocated by the assembly belong to the public, and those who manage them are trustees, not owners. An impartial investigation, in this framing, means one conducted without political interference, with findings published and action taken where wrongdoing or negligence is established.
Bilour has also formally assumed charge of the Relief, Rehabilitation and Settlement Department, in addition to her advisory role on information. That department handles relief for disaster-affected communities, rehabilitation work and settlement matters, all areas where transparent use of funds is critical because beneficiaries are often among the most vulnerable. Her assumption of charge is a separate administrative development, recorded alongside her comments on the audit, and it places her in a position where financial discipline will be directly relevant to her own department’s work.
The brief does not record a response from the provincial government or the departments concerned to the audit findings, and none is claimed here. Audit reports routinely invite responses, and the Public Accounts Committee process in the assembly is the usual forum where officials are questioned and recommendations are made. Whether the figures cited lead to recoveries, disciplinary action, or systemic reforms will depend on that process and on any investigation that follows.
For now, the verified audit figures stand as reported: Rs72.46 billion unverified, Rs104.26 billion beyond the approved budget, Rs153.68 billion misclassified, and a negative Public Account balance of Rs39.58 billion, with a call from the governor’s adviser for an impartial investigation into the handling of public money.
Source: Express Tribune
