ISLAMABAD (APP) - The Audit Department of Pakistan has identified embezzlement of Rs 2.8 billion in the financial records of Punjab Agriculture Department during the financial year 2008-09. The Audit report made 35 observations in eight categories, including irregularities in green tractor scheme, overpayment, irregular award of work, financial indiscipline, bypassing of set criteria, excess payments and non-observance of set rules and procedures in development and non-development expenditures. The report identifies the irregularities in Green Tractor Scheme of Rs 2 billion due to bogus allotments, non-observance of requisite procedure and miscellaneous irregularities. Similarly, weak internal checks and irregular payments of Rs169 million for Green Tractor Scheme were also observed. In another scheme of Rs 112 million for providing subsidized machinery for harvesting to increase agricultural productivity, Rs 19.77 million embezzled due to irregularities . Similarly, the Rs102 m scheme of rewarding farmers for best performance in wheat competition 2008-09 was replete with irregularities like no signatures of any scrutiny committee members on these applications and violations of criteria and procedures. The report also pointed out that the Punjab Agriculture Research Board had been paid Rs 58 m on account of establishment charges, operational expenses and contingent payments, but its officials did not perform any activity except to draw pay and allowances and TA/DA. The scrutiny of the land record of University of Agriculture Faisalabad revealed that 127 acres land amounting to Rs 44.45 m has been illegally occupied for the last many years. The Director General Agriculture (Field) purchased spare parts worth Rs 39. 24 m without immediate requirement. The Punjab Chief Ministers programme for the provision of wheat seed at the cost of Rs 22 m in the flood-hit area of Rajanpur district was free of cost to the farmers. The programme was mishandled as distribution was made sans documents. The Directorate of Agricultural Engineering, Faisalabad sustained a below operational loss of Rs 21 m due to un-economical running of bulldozers during the year 2008-09. The report also found an amount of Rs 235 million in other categories.