{
  "id": "fin-lwmc-audit-2022-23",
  "recordType": "financialRecord",
  "name": "LWMC receipts, budget, expenditure and audit observations for FY2022-23",
  "financialRecordType": "audited-account",
  "coverage": "institution-total",
  "fiscalPeriod": {
    "label": "FY2022-23",
    "startDate": "2022-07-01",
    "endDate": "2023-06-30"
  },
  "institutionIds": [
    "ins-lahore-waste-management-company"
  ],
  "placeIds": [
    "plc-pk-punjab-lahore-lwmc-service-area"
  ],
  "serviceFunctionIds": [
    "fun-lahore-solid-waste"
  ],
  "amounts": [
    {
      "label": "Total receipts",
      "amount": 11690.6,
      "currency": "PKR",
      "unitScale": "million",
      "accountingStage": "receipt",
      "fundType": "mixed"
    },
    {
      "label": "Final budget",
      "amount": 20315.89,
      "currency": "PKR",
      "unitScale": "million",
      "accountingStage": "approved-allocation",
      "fundType": "mixed"
    },
    {
      "label": "Audited expenditure",
      "amount": 22236.06,
      "currency": "PKR",
      "unitScale": "million",
      "accountingStage": "audited-expenditure",
      "fundType": "mixed"
    },
    {
      "label": "Audit observations raised",
      "amount": 5690.686,
      "currency": "PKR",
      "unitScale": "million",
      "accountingStage": "reported",
      "fundType": "unknown",
      "qualification": "Amount placed under audit observation. It is not a final loss finding."
    },
    {
      "label": "Recoveries pointed out",
      "amount": 1999.9,
      "currency": "PKR",
      "unitScale": "million",
      "accountingStage": "reported",
      "fundType": "unknown",
      "qualification": "Recovery identified by audit. It is not evidence that the amount was recovered."
    }
  ],
  "sourceScope": "LWMC company-wide figures in the Auditor-General's Audit Year 2023-24 report, principally covering FY2022-23. They do not identify a Shadman route budget or contractor payment.",
  "evidenceState": "verified",
  "citations": [
    "cit-agp-lwmc-finance-2022-23"
  ],
  "lastCheckedDate": "2026-08-02",
  "reviewState": "reviewed",
  "notes": "The audited expenditure exceeded the final budget by PKR 1,920.17 million, or 9.45 percent. The report says PAC meetings had not been convened for the listed LWMC audit years. Later PAC action has not yet been checked."
}