Audit & Accounts Order 1973

AUDIT AND ACCOUNTS ORDER 1973

THE GAZETTE OF PAKISTAN

 

 

EXTRAORDINARY

PUBLISHED BY AUTHORITY

 

ISLAMABAD, FRIDAY, OCTOBER 12, 1973

 

Acts, Ordinances,  President’s Orders

and Regulations.

 

 

 

GOVERNMENT OF PAKISTAN

MINISTRY OF LAW AND PARLIAMENTARY AFFAIRS

 

 

Islamabad, the 12^th October, 1973.

 

 

No.F.24(1)/73-Pub.-The following order made by the President on 11^th October, 1973, is hereby published for general information.

 

 

PAKISTAN  (AUDIT AND ACCOUNTS)

ORDER, 1973 PRESIDENT’S ORDER

No. 21^st PF 1973.

 

WHEREAS it is expedient to determine the terms and conditions of service, the term of office and the powers and functions of the Auditor General of Pakistan;

 

                Now THEREFORE, in exercise of the powers conferred by clause (3) of Article 168 and Article 169 of the Constitution of the Islamic Republic of Pakistan, the President is pleased to made the following Order, namely:-

 

 

1.       INTRODUCTORY

 

1.                              Short title and commencement. This order may be called the Pakistan (audit and Accounts) Order, 1973.

 

2.                   It shall come into force at once.

 

3.                   Definitions. In this order, unless there is anything repugnant in the subject or context.

 

a)                   “accounts” includes, in relation to commercial under takings of a Government, subsidiary accounts;

b)                   “appropriation accounts” means accounts relating to expenditure brought in-to account during a financial year to the several item specified in the schedules of authorized expenditure authenticated under Article 3, or, as the case may be Article 123, of the Constitution;

c)                   “Auditor General” means the Auditor- General of Pakistan;

d)                   “rules” in relation to leave, pension and other conditions of service, includes regulation and orders; and

e)                   “Pension” includes ordinary pensions, special additional pension and gratuity.

 

II.        THE AUDITOR- GENERAL OF PAKISTAN               

 

3.             Salary: The salary of the Auditor- General shall be at the rate of pay admissible to a Secretary to the Federal Government.

 

                Provided that, if the person who is appointed as Auditor- General holds or enjoys pension or other retirement benefits, his salary under this paragraph shall be reduced by the amount of such pension or retirement benefits so held or enjoyed by him.

 

4.             Term of office,   (1) An Auditor- General shall unless he sooner resigns or is removed from office in accordance with the Constitution, hold office until he attains the age of sixty two years,  (2)  The Auditor- General shall not hold any other office of profit in the service of Pakistan or occupy and other position carrying the right to remuneration for the rendering of services.

 

5.             Registration:  The Auditor- General may at any time by writing under his hand addressed to the President resign his office.

 

6.                   Leave, (1) A person who immediately before his appointment as Auditor- General, was in the Service of Pakistan may be granted leave during, or immediately after the termination of, his tenure or office but not beyond the date of his attaining the age of sixty two year, in accordance with the rules for the time being applicable to the service to which at the date of his appointment as Auditor- General he belonged; and:-

 

(1.A)       A person to whom leave is granted under clause (I) shall, if the leave granted-expires, after the termination of his tenure of office, be deemed, for the purpose only of the appointment of a successor, to have ceased to hold office on the day on which the leave commences.

 

2.             Any other Auditor- General may be granted leave on such terms and conditions as may be prescribed by an order of the President.

 

3.             The power to grant or refuse leave to the Auditor- General, and to revoke or curtail leave granted to him shall vest in the President.

 

 

6.A. Retirement from Service.        A person who, immediately before his appointment as Auditor- General, was in the service of Pakistan shall stand retired from service on the termination of his tenure of office, or if the leave granted to him expires after the termination of his tenure of office, on the expire of the leave.

 

7.             Pension.                A. person who immediately before his appointment as Auditor-General, was in the service of  Pakistan shall, on retirement, be eligible.

 

a)                   If he was entitled to any pension upon retirement from the service to which on the date of such appointment he belonged or the post or office which on such date he held for such pension as is admissible under rules for the time being in force in relation to such service, post or office, his service as Auditor-General being reckoned for the purposes of those rules as service for such pension;and

 

b)                   If he was not entitled to any pension upon retirement from the service to which on the date of such appointment he belonged or the post or office which on such date he held but was untitled to the benefit of a Contributory Provident Fund, for such benefit as is admissible under the rule for the time being in force in relation to such service, post or office, his service as Auditor-General being reckoned for the purposes of those rules as service entitled him to the benefit of such fund.

 

2)                   Any other Auditor General shall be eligible for such retirement benefits, if any, as may be determined by Act of Parliament or, until so determined, by an Order of the President.

 

8)            Other conditions of service.                            Subject provisions of Article 168 and 250 of the constitution, the conditions of service of the Auditor General, including his emoluments during and period of duty out of Pakistan and his travelling allowance while travelling on duty, shall be determined by the rules for the time being applicable to an office holding the rank of Secretary the Federal Government.

 

                Provided that nothing in this Article shall have effect so as to give to an Auditor- General who was on the date of his appointment in the service of Pakistan less favorable terms in respect of any the matters aforesaid than those to which he would be entitled as member of the service to which he belonged on the date of his appointment as Auditor- General, his service as Auditor- General being treated for the purposes this proviso as continuing service in the service to which he belonged.

 

 

III- FUNCTIONS AND POWERS OF

THE AUDITOR GENERAL

 

 

9.         Accounts.        (1)        Subject to the Provision of this Article, the Auditor- General shall be responsible for the keeping of the accounts of the Federation and of each Province, other than the accounts of the Federation relating to Defence or Railway;

 

                Provided that the president may be any general or special Order, require the Auditor- General to keep the accounts of the Federation relating to Defence or Railways or the accounts of any authority or body established by the Federation or a province.

 

2)                   As respects account of the Federation, the President and as respects  accounts of a province, the Governor may, after consultation with the Auditor General make provision by rules for relieving the Auditor- General, of responsibility for the keeping of the accounts of an particular service or department.

 

3).           The President may, after consultation with the Auditor- General make provision by rules relieving the Auditor General of responsibility for keeping accounts of any particular class or character.

 

4.             The Auditor General shall, from the accounts kept by him and by other persons responsible for keeping public accounts, prepare in each year accounts (including in the  case of accounts kept by him appropriation accounts) showing the annual receipts and disbursement for the purposes of the Federation and of each Province, distinguished under the respective heads thereof, and shall submit those accounts to the Federal Government or as the case may be to the Government of the Province on such dates as he may, with the concurrence of the Government concerned, determine.

 

 

5.             Not with standing anything contained in this Article, the Auditor- General, shall comply with any general or special Orders of the President or, as there he may be, a Governor as to the head of accounts under which any specified transaction or transactions of any specified class as, or are, to be include;

 

 

                Provided that, before issuing any such order as aforesaid, the President or as the case may be, the Governor shall consult the Auditor-General.

 

10.          General Financial Statement.         *It shall be the duty of the Auditor- General to prepare annually in such form as he, with the concurrence of the President a General Financial Statement incorporating a summary of the accounts of the Federation and of all the Provinces of the last preceding year and particulars of their balances and outstanding liabilities and containing such other information of to their financial position as the President may direct to be included in the statement.

 

11.          Audit. (1)               It shall be the duty of the Auditor General:-

 

a)                   To audit all expenditure from the Federation and of the Provinces and to ascertain whether moneys shown in the accounts as having been disbursed were legally available for the applicable to the Service or purpose to which they have been applied or charged and whether the expenditure conforms to the authority which governs it;

 

b)                   To audit all transactions of the Federation and of the Provinces relating to debt, Deposit, sinking funds, advance, suspense accounts and remittance business;

 

c)                   to audit all trading, manufacturing and profit and loss accounts and balance sheets kept by Order of the President or of the Governor of a province in any department of the Federal Government or a Provinces; and

 

d)                   to audit the accounts of any authority or body established by the Federation or a province; and in each case to report the President or, as the case may be, to the Governor on the expenditure, transactions or accounts so audit by them.

 

2.             The Auditor General may, with the approval of, and shall if so required by, the President or the Governor of any Province, audit and report on:-

 

a)                   The receipts of any department of the Federal Government or, as the case may be, of the Province; and

 

b)                   The accounts of stores and stock kept in any office or department of the Federal Government, or as the case may be, of the Province.

 

3.             The President or the Governor of a Province may after consultation with the Auditor- General, make regulations with respect to the conduct of audits under clause (2).

 

12.          Sanction accorded by the Auditor-General.  If the President appoints an independent officer to audit sanctions to expenditure accorded by the Auditor- General, the Auditor- General shall produce for inspection by that officer all books and other documents relating there to and give him such information as he may require for the purposes of audit.

 

13.          Supply of information by the Auditor General.         It shall be the duty of the Auditor General, so far as the accounts for the keeping of which he is responsible enable him so to do to give to the Federal Government and to the Government of every Province such information as they may from time require, and such assistance in the preparation of their Annual Budget Statement as they may reasonably ask for.

 

14.          Supply to Auditor- General of Government Publication, etc:                The Federal Government and the Government of every province shall;

 

a)                   supply to the Auditor General free of charge the Annual Budget Estimate of the Federation or of the Province and any other publications issued by a department of the  Federal Government or of the province which he may require for purposes connected with his audit function;and

 

b)                   give to him such information as he may require for the preparation of any account or report which it is his duty to prepare.

 

15.          Inspection by Audit.           The Auditor General shall have authority to inspect Government Treasuries and such offices responsible for the keeping of initial or subsidiary accounts as subsidiary accounts as submit accounts to him.

 

 

 

 

AGP Ordinance 2001

GOVERNMENT OF PAKISTAN
MINISTRY OF LAW, JUSTICE, HUMAN RIGHTS AND PARLIAMENTARY AFFAIRS
(Law, Justice and Human Rights Division)
Islamabad, the 17th May, 2001

F. No. 2 (l)/2001-Pub.—The following Ordinance made by the President is hereby published for general information :

Ordinance No. XXIII of 2001

An Ordinance

to determine the terms and conditions of service, the term of office and the powers,
and functions of the Auditor-General of Pakistan

WHEREAS it is expedient to determine, the terms and conditions of service, the term of office and the powers and functions of the Auditor-General of Pakistan and for matters connected therewith or incidental thereto;

 

And whereas the National Assembly and the Senate stand suspended in pursuance of the Proclamation of Emergency, of the fourteenth day of October. 1999, and the Provisional Constitution Order No. 1 of 1999; And whereas the President is satisfied that circumstances exist which render it necessary to take immediate action;

 

Now, THEREFORE, in pursuance of the Proclamation of Emergency of the fourteenth day of October, 1999, and the Provisional Constitution Order No. 1 of 1999, read with the Provisional Constitution (Amendment) Order No. 9 of 1999  and in exercise of all powers enabling him in that behalf, the President of the Islamic Republic of Pakistan is pleased to make and promulgate the following Ordinance :

 

 

1.         Short title, extent and commencement.—(1) This Ordinance may be called the Auditor General's (Functions, Powers and Terms and Conditions of Service) Ordinance, 2001. 

1. It extends to the whole of Pakistan. 
2. It shall come into force on the first clay of July, 2001.

 

2.     Definitions.—1.     In this Ordinance, unless there is anything repugnant in the subject or context,—

1. "accounts" in relation to commercial undertakings of a Government, includes trading, manufacturing and profit and loss  accounts and balance sheets and other subsidiary accounts;
2. "Auditor-General" means the Auditor-General of Pakistan appointed under Article. 168 of the Constitution of the Islamic Republic of Pakistan ;
3. "Controller General of Accounts" means the Controller General of Accounts appointed under the Controller General of Accounts (Appointment, Functions and Powers) Ordinance. 2001;
4. "regulations" means regulation made under this Ordinance; and 
5. "rules" means rules made under this Ordinance.

 

3.     Salary, pension etc.-    The salary, pension and other terms and conditions of service of the Auditor General shall be as provided in the Schedule to this Ordinance.

4.    Term of office —The Auditor-General shall, unless he sooner resigns or is removed from office in accordance with the Constitution, hold office for a fixed term of five years from the date on which he assumes such office or he attains the age of sixty-five years whichever is earlier.

 

        Explanation—For the purpose of this section the term of live years in respect of the Auditor-General holding office immediately before the commencement of this Ordinance shall be computed from the date on which he had assumed office.    

 

5.    Resignation.—The Auditor-General may, at any time, by writing under his hand addressed to the President resign his office

 

6.     Leave.—(1) The Auditor-General may be granted leave on such terms and conditions as the president may by order published in the official Gazette, prescribe.

 

            (2)  The power to grant or refuse leave to the Auditor-General, and revoke or curtail leave granted to him, shall vest in the President.

 

7.    Auditor-General to certify accounts—The Auditor-General shall, on the basis of such audit as he may consider appropriate and necessary, certify the accounts, compiled and prepared by Controller General of Accounts or any other person authorized in that behalf, for each financial year, showing under the respective heads the annual receipts and disbursements for the purpose of the Federation of each Province and of each district, and shall submit the certified accounts with such notes, comments or recommendations as he may consider necessary-to the President or the Governor of a Province or the designated District Authority, as the case may be.

 

8.     Provisions relating to Audit.—The Auditor-General shall —

 

1. audit all expenditure from the Consolidated Fund of the Federation and of each Province and to ascertain whether the moneys shown in the accounts as having been disbursed were legally available for, and applicable to, the service or purpose to which they have been applied or charged and whether the expenditure conforms lo the authority which governs it;
2. audit all transactions of the Federation and of the Provinces relating to Public Accounts ; 
3. audit all trading, manufacturing, profit and loss accounts and balance sheets and other subsidiary accounts kept by Order of the President or of the Governor of a Province in any Federal or Provincial department; and
4. audit, subject to the provisions of this Ordinance, the accounts of any authority or body established by the Federation or a Province, and in each case to report on the expenditure, transactions nr accounts so audited by him.

 

9.     Audit of receipts and expenditure of holders of authorities, substantially financed by loans and grants.— Where any body or authority is substantially financed by loans or grants from Consolidated Fund of Federal Government or of any Province or of any district, die Auditor-General shall, subject to the provisions of any law for the time being in force applicable to the body or authority, as the case may be, audit the accounts of that body or authority.

 

Explanation.—Where the loans or grants to a body or authority from me Consolidated Fund of Federal Government or of any Province or of any district in a financial year is mot less than five million rupees and the amount of such grant or loan is not less than fifty per cent of the total expenditure of that body or authority such body or authority shall be, deemed, for the purposes of this section, to be substantially financed by such loans or grants: as the case may be.

 

10    Auditor-General to give information and undertake studies, etc —The Auditor-General shall, in so far as the accounts enable him so to do give to the Federal Government, the Provincial Governments and the District Government, as the case may be, such information and to undertake such studies and analysis as they may, from time to time, require. 

 

11.     Functions of Auditor-General in the case of grants or loans given to other authorities or bodies.-    (l) Where any grant or loan is given for any specific purpose from the Consolidated Fund of Federal Government or of any Province or of any district to any authority or body, not being a foreign State or international organization, the Auditor-General may scrutinize the accounts by which the sanctioning authority satisfies itself as to the fulfillment of the conditions subject to which such grants or loans were given and for this purpose have the right of access, after giving reasonable previous notice, to the books and accounts of that authority or body :

 

            Provided that the President, the Governor of a Province or the authority of a district, as the case may be, is of the opinion that it is not necessary to do so in the public interest.

 

            (2)     While exercising the powers conferred on him by sub-section (1), the Auditor-General shall not have right of access to the books and accounts of any authority or body if the law, by or under which such authority or body has been established, provides for the audit or the accounts of such authority or body by an agency other than the Auditor-General.

 

12.     Audit of receipts of Federation or of Provinces or of districts.— The Auditor-General shall audit all receipts which are payable into the Consolidated Fund or Public Account of the Federal Government and of each Province and in the accounts of each district and to satisfy himself that all such receipts which are payable into the Consolidated Fund, Public Account or any district account have been properly and correctly deposited and rules and  procedures relating to which receipts are being fully observed and the systems are in place to ensure proper assessment and collection of government receipts.

 

13.     Audit on accounts of stores and stock.—The Auditor-General  shall have authority to audit and report on the accounts of stores and stock kept in any office or department of the Federation or of a. Province or of a district.

 

14.    Powers of Auditor-General in connection with audit of accounts.—(1)  The Auditor-General shall, in connection with the performance of his duties under this Ordinance, have authority—

 

        (a)     to inspect any office of accounts, under the control of the Federation or of a Province or of a district, including treasuries, and such offices responsible for the keeping of initial or subsidiary accounts;

 

        (b)     to require that any accounts, books, papers and other documents which deal with, or form, the basis of or otherwise relevant to the transactions to which his duties in respect of audit extend, shall be sent to such place as he may direct for his inspection; and

 

        (c)     to enquire or make such observations as he may consider necessary, and to call for such information as he may require for the purpose of the audit. 

 

            (2)     The officer incharge of any office or department shall afford all facilities and provide record for audit inspection and comply with requests for information in as complete a form as possible and with all reasonable expedition. 

 

            (3)     Any person or authority hindering the auditorial functions of the Auditor General regarding inspection of accounts shall be subject to disciplinary action under relevant Efficiency and Discipline Rules, applicable to such person.

 

15.       Audit of companies and corporations established in the public sector.---(l) The Auditor General shall perform functions and exercise powers in relation to the audit  including supplementary audit of the accounts of the public sector companies in accordance with the provisions of the Companies Ordinance 1984 (XLVII of 1984).

 

         (2)    The duties and powers of the Auditor General in relation 10 the audit of the accounts of corporations (not being companies) established by, or under, law shall be performed and exercised by him in accordance with the provisions of the respective laws..

 

         (3)     The Governor of a Province or the district authority may, where he is of opinion that it is necessary in the public interest so to do, request the Auditor General to audit the accounts of a corporation established under provincial law and where such request has been made, the Auditor-General shall audit the accounts of such corporation and shall have, for the purposes of such audit, right of access id the books and accounts of such corporation.

 

16.     Audit of accounts of certain authorities or bodies.— Save as otherwise provided, in section 11 where the audit of the accounts of any body or authority has not been entrusted to the Auditor-General by or under any law, he shall, if requested so to do by President, or the Governor of a Province, as Uncase may be, undertake the audit of the  accounts of such body or authority and shall have, for the purposes of such audit, right of access to the books and accounts of that body or authority.

 

17.     Power to dispense with detailed audit.—The Auditor-General may dispense with, when circumstances so warrant, any part of detailed audit or any accounts or of transactions and to apply such limited check in relation to such accounts or transactions as he may determine.

 

18.     Delegation of powers.—Any power exercisable by the Auditor-General under the provisions of this Ordinance, or any other law may be exercised by such officer of his department as may be authorised by him in this behalf by general or special order.

 

19.      Budgetary provisions.—The Auditor-General shall have the full powers to incur expenditures within the budgetary provisions.

 

20.       Power to amend the Schedule.—The Federal Government may, by notification in the official Gazette, amend the Schedule so as to add any entry there to or modify or omit any entry therein.

 

21.      Power to make rules.-The President may by notification in the official Gazette make rules for carrying out the purpose of this Ordinance.

 

22.      Power to make regulations—The Auditor-General may  with the previous approval of the Federal Government, by notification in the official Gazette, make such regulations, not inconsistent with the provisions of this ordinance and the rules made there under as he may consider necessary or expedient for carrying out the purpose of this Ordinance.

23.      Repeal.—The Pakistan (Audit and Accounts) Order. 1973 (P.O. 21 of 1973), is hereby repealed.

 

 

THE SCHEDULE

 

[See section 3]

 

PAY, ALLOWANCES AND PENSION

 

The Auditor-General shall be —

 

            (a)        paid a salary which is twenty per cent higher than the maximum salary payable to an officer in Basic Pay Scale 22; 

 

            (b)        entitled to all such benefits including entitlement pertaining to  travel, as are admissible to a Minister of State ; and

 

            (c)        paid, for each completed year of service, a pension at the rate of twelve thousand rupees per annum :

 

            Provided, that a person entering into the office of Auditor- General of Pakistan who was previously under Government service, shall stand retired from Government service and shall be entitled to pension earned during that service;

 

            Provided further that no provision herein contained shall have effect so as to give a who, immediately before the date of  assuming office as  the Auditor-General, was in the service of Government less favorable terms in respect of any of the matters a foresaid than those to which he would be entitled as a member of the service to which he belonged: 

 

            Provided also that the Auditor-General holding office immediately before the commencement of this Ordinance may opt for the provisions of the Pakistan (Audit and Accounts Order) 1973 (P.O. ,21. of 1973) pertaining to, pension, leave, retirement from service, or entitlements if they are more favourable to him and provisions of the said Order shall accordingly apply.