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 12th October, 1973.
No.F.24(1)/73-Pub.-The following order made by the President on 11th
October, 1973, is hereby published for general information.
PAKISTAN (AUDIT AND ACCOUNTS)
ORDER, 1973 PRESIDENT’S
ORDER
No. 21st 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.
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