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  Peshawar Electric Supply Company

Audits Conducted



For Revenue Audit the IAD reviews consumers' accounts in all Revenue Offices with the following level of check:

Domestic & Commercial consumers Industrial (Non MDI).

Test Check basis.


Industrial consumers (MDI) Tube well, bulk, Street light, seasonal, colonies etc.

100% check.


Checking of all kinds of bill adjustments.


100% check.


Checking of security deposit.


100% check.


Checking of cash receipts form customers statistical return.

100% check.




This function covers annual audit of Operation Divisions (with Sub Divisions), Construction Divisions, M&T Civil, Stores, Revenue Offices, SS&TL Divisions, Hospitals, and offices of HQ Managers, Operation Managers and Chief Executive.

The level of check maintained is detailed checking of one month transactions and general scrutiny of remaining 11 months.



The assets held by each office of PESCO including stores are subject to surprise physical verification of IAD once in a year. The check is carried out on sample basis i.e. 10% of the items including costly items.

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