An inquiry into alleged financial and administrative irregularities at Peshawar's Khyber Teaching Hospital (KTH) identified a shortfall of more than 135,000 between laboratory tests performed and invoices available.
The report said roughly 930,000 tests were carried out, yet invoices existed for only 794,000, estimating a monthly loss of Rs. 7 million.
It cautioned that the gap alone does not prove embezzlement, noting that each test record must be matched with its financial entry before assigning blame.
The probe was launched after complaints of declining laboratory revenue and also noted accusations that the categories of about 100 patients were altered daily, moving records to the morning outpatient department to enable billing at lower rates.
Laboratory revenue is said to have risen by more than 130% after the inquiry.
Investigators pointed out the lack of a barcode system, weak monitoring, limited access to software data, and concerns that entries could be changed or deleted.
The inquiry officer deemed the investigation incomplete and suggested reviewing morning outpatient records in addition to the evening records already examined.
Sources claim the hospital director later prevented the IT section from providing records needed for further investigation.
KTH's administration responded that the laboratory software, linked to Shaukat Khanum Hospital, was supplied free of charge.
The report called for a comprehensive audit of tests, invoices, patient categories and receipts to determine the reasons for the discrepancies and assign responsibility.
