Guided by the direction of Secretary Defence, Lt. General (R) Muhammad Ali, HI (M), and the forward-looking vision of DG ML&C, Major General Irfan Ahmad Malik, HI (M), the Military Lands & Cantonments Department (MLCG) has unveiled a landmark initiative – A comprehensive Internal Audit Framework for Cantonment Boards across the country, marking a significant step toward enhancing transparency, accountability, and operational excellence. While external audits are already being conducted by the Directorate General Audit, Defence Services DG (ADS), the need for an internal mechanism had long been felt to ensure corrective measures are taken in time and to reduce the number of audit observations during external reviews.
The newly instituted system has been designed with clear objectives: Transparency and Uniformity in auditing practices, Accountability at all levels of field offices, Preventive and Remedial Action to identify irregularities or unwarranted practices at their earliest stage. A Standard Operating Procedure (SOP) devised by the most competent Director (HQs) Dr. Saima Shah, has been formulated, providing well-defined processes for conducting inspection audits in a fair and competitive manner.
This initiative standardizes practices across boards, ensures compliance, and creates a strong foundation for proactive governance. This reform emphasizes the institution’s commitment to strengthening internal checks. The framework serves not just as a set of guidelines, but as a pledge to build trust, ensure financial discipline, and deliver impactful results at the grassroots level. The Internal Audit Framework is primarily preventive, remedial, and curative in nature. By identifying and addressing acts of omission, commission, irregularities, or illegalities at the initial stage, the system curbs unwarranted practices before they escalate. This strengthens the financial systems of Cantonment Boards, ensuring optimal output through adherence to rules and procedures.
The Military Lands & Cantonments Department affirms that this initiative will not only streamline audit processes but also boost the overall credibility and performance of Cantonment Boards, reinforcing their role in service delivery and good governance. app