AGP Ordinance

8/18/2019 AGP Ordinance

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Pakistan

EXTRACTS FROM THE CONSTITUTION OF THEISLAMIC REPUBLIC OF PAKISTAN

AUDIT AND ACCOUNTS

168. Auit!"#$%n%"a& !' Pakistan

(1) There shall be an Auditor-General of Pakistan, who shall be appointed by the President

(2) Before entering upon offie the Auditor-General shall !ake before the "hief #ustie ofPakistan oath in the for! set out in the Third $hedule%

(&) The ter!s and onditions of ser'ie, inluding the ter! of offie, of the Auditor-General shallbe deter!ined by At of Parlia!ent and, until so deter!ined, by rder of the President

() A person who has held offie as Auditor-General shall not be eligible for further appoint!ent inthe ser'ie of Pakistan before the e*piration of two years after he has eased to hold that offie+

() The Auditor-General shall not be re!o'ed fro! offie e*ept in the like !anner and on the likegrounds as a #udge of the $upre!e "ourt+

() At any ti!e when the offie of the Auditor-General is 'aant or the Auditor-General is absentor is unable to perfor! the funtions of his offie due to any ause, suh other person as thePresident !ay the diret shall at as Auditor-General and perfor! the funtions of that offie+

16(. Fun)ti!ns an P!*%"s !' Auit!"#$%n%"a&

The Auditor-General shall, in relation to.

(a) The aounts of the /ederation and of the Pro'ines0 and

(b) the aounts of any authority or body established by the /ederation or a Pro'ine, perfor!suh funtions and e*erise suh powers as !ay be deter!ined by or under At of Parlia!ent 2+and, until so deter!ined, by rder of the President+

1+,. P!*%" !' Auit!"#$%n%"a& t! -i% Di"%)ti!ns as t! A))!unts

The aounts of the /ederation and of the Pro'ines shall be kept in suh for! and in

aordane with suh priniples and !ethods as the Auditor-General !ay, with the appro'al ofthe President, presribe+

1+1. R%/!"ts !' Auit!"#$%n%"a&

The reports of the Auditor-General relating to the aounts of the /ederation shall be sub!itted tothe president, who shall ause the! to be laid before the ational Asse!bly and the reports ofthe Auditor General relating to the aounts of a Pro'ine shall be sub!itted to the Go'ernor ofthe Pro'ine, who shall ause the! to be laid before the pro'inial Asse!bly+


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A)ts0 O"inan)%s0 P"%si%nts O"%"s an

R%-u&ati!ns

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+ C"ontroller General of AountsC !eans the "ontroller General of Aounts appointedunder the "ontroller General of Aounts (Appoint!ent, /untions and Powers)rdinane+ 2??10

d+ CregulationsC !eans regulation !ade under this rdinane0 ande+ CrulesC !eans rules !ade under this rdinane+

;. Sa&a". R%si-nati!n+The Auditor-General !ay, at any ti!e, by writing under his hand addressedto the President resign his offie

6. L%a%.7(1) The Auditor-General !ay be granted lea'e on suh ter!s and onditions as thepresident !ay by order published in the offiial GaEette, presribe+

(2) The power to grant or refuse lea'e to the Auditor-General, and re'oke or urtail lea'e grantedto hi!, shall 'est in the President+

(>) Auit!"#$%n%"a& t! )%"ti'< a))!untsThe Auditor-General shall, on the basis of suhaudit as he !ay onsider appropriate and neessary, ertify the aounts, o!piled and preparedby "ontroller General of Aounts or any other person authoriEed in that behalf, for eah finanialyear, showing under the respeti'e heads the annual reeipts and disburse!ents for the purposeof the /ederation of eah Pro'ine and of eah distrit, and shall sub!it the ertified aountswith suh notes, o!!ents or reo!!endations as he !ay onsider neessary-to the Presidentor the Go'ernor of a Pro'ine or the designated =istrit Authority, as the ase !ay be+

D+ P"!isi!ns "%&atin- t! Auit.The Auditor-General shall

a. audit all e*penditure fro! the "onsolidated /und of the /ederation and of eah Pro'ine

and to asertain whether the !oneys shown in the aounts as ha'ing been disbursedwere legally a'ailable for, and appliable to, the ser'ie or purpose to whih they ha'ebeen applied or harged and whether the e*penditure onfor!s lo the authority whihgo'erns it0

b. audit all transations of the /ederation and of the Pro'ines relating to Publi Aounts 0

c. audit all trading, !anufaturing, profit and loss aounts and balane sheets and other

subsidiary aounts kept by rder of the President or of the Go'ernor of a Pro'ine in

any /ederal or Pro'inial depart!ent0 andd. audit, subet to the pro'isions of this rdinane, the aounts of any authority or body

established by the /ederation or a Pro'ine, and in eah ase to report on thee*penditure, transations nr aounts so audited by hi!+

@+ Auit !' "%)%i/ts an %9/%nitu"% !' !&%"s !' aut!"iti%s0 sustantia&&< 'inan)% <&!ans an -"ants. :here any body or authority is substantially finaned by loans or grantsfro! "onsolidated /und of /ederal Go'ern!ent or of any Pro'ine or of any distrit, die Auditor-


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General shallF subet to the pro'isions of any law for the ti!e being in fore appliable to thebody or authority, as the ase !ay be, audit the aounts of that body or authority+

E9/&anati!n+:here the loans or grants to a body or authority fro! !e "onsolidated /und of/ederal Go'ern!ent or of any Pro'ine or of any distrit in a finanial year is !ot less than fi'e!illion rupees and the a!ount of suh grant or loan is not less than fifty per ent of the total

e*penditure of that body or authority suh body or authority shall be, dee!ed, for the purposes ofthis setion, to be substantially finaned by suh loans or grants .as the ase !ay be+

1? Auit!"#$%n%"a& t! -i% in'!":ati!n an un%"tak% stui%s0 %t) The Auditor-Generalshall, in so far as the aounts enable hi! so to do gi'e to the /ederal Go'ern!ent, thePro'inial Go'ern!ents and the =istrit Go'ern!ent, as the ase !ay be, suh infor!ation andto undertake suh studies and analysis as they !ay, fro! ti!e to ti!e, reuire+

11+ Fun)ti!ns !' Auit!"#$%n%"a& in t% )as% !' -"ants !" &!ans -i%n t! !t%" aut!"iti%s!" !i%s.- (l) :here any grant or loan is gi'en for any speifi purpose fro! the "onsolidated/und of /ederal Go'ern!ent or of any Pro'ine or of any distrit to any authority or body, notbeing a foreign $tate or international organiEation, the Auditor-General !ay srutiniEe theaounts by whih the santioning authority satisfies itself as to the fulfill!ent of the onditions

subet to whih suh grants or loans were gi'en and for this purpose ha'e the right of aess,after gi'ing reasonable pre'ious notie, to the books and aounts of that authority or body .

Pro'ided that the President, the Go'ernor of a Pro'ine or the authority of a distrit, as thease !ay be, is of the opinion that it is not neessary to do so in the publi interest+

(2) :hile e*erising the powers onferred on hi! by sub-setion (1), the Auditor-General shallnot ha'e right of aess to the books and aounts of any authority or body if the law, by or under whih suh authority or body has been established, pro'ides for the audit or the aounts of suhauthority or body by an ageny other than the Auditor-General+

12+ Auit !' "%)%i/ts !' F%%"ati!n !" !' P"!in)%s !" !' ist"i)ts. The Auditor-Generalshall audit all reeipts whih are payable into the "onsolidated /und or Publi Aount of the

/ederal Go'ern!ent and of eah Pro'ine and in the aounts of eah distrit and to satisfyhi!self that all suh reeipts whih are payable into the "onsolidated /und, Publi Aount orany distrit aount ha'e been properly and orretly deposited and rules and proeduresrelating to whih reeipts are being fully obser'ed and the syste!s are in plae to ensure properassess!ent and olletion of go'ern!ent reeipts+

1&+ Auit !n a))!unts !' st!"%s an st!)k+The Auditor-General shall ha'e authority toaudit and report on the aounts of stores and stok kept in any offie or depart!ent of the/ederation or of a+ Pro'ine or of a distrit+

1+ P!*%"s !' Auit!"#$%n%"a& in )!nn%)ti!n *it auit !' a))!unts.(1) The Auditor-General shall, in onnetion with the perfor!ane of his duties under this rdinane, ha'eauthority

(a) to inspet any offie of aounts, under the ontrol of the /ederation or of a Pro'ineor of a distrit, inluding treasuries, and suh offies responsible for the keeping of initial orsubsidiary aounts0

(b) to reuire that any aounts, books, papers and other dou!ents whih deal with, orfor!, the basis of or otherwise rele'ant to the transations to whih his duties in respet of audite*tend, shall be sent to suh plae as he !ay diret for his inspetion0 and


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() to enuire or !ake suh obser'ations as he !ay onsider neessary, and to all forsuh infor!ation as he !ay reuire for the purpose of the audit+

(2) The offier inharge of any offie or depart!ent shall afford all failities and pro'ide reordfor audit inspetion and o!ply with reuests for infor!ation in as o!plete a for! as possibleand with all reasonable e*pedition+

(&) Any person or authority hindering the auditorial funtions of the Auditor General regardinginspetion of aounts shall be subet to disiplinary ation under rele'ant 3ffiieny and=isipline 4ules, appliable to suh person+

1+ Auit !' )!:/ani%s an )!"/!"ati!ns %sta&is% in t% /u&i) s%)t!".### (l) The AuditorGeneral shall perfor! funtions and e*erise powers in relation to the audit inludingsupple!entary audit of the aounts of the publi setor o!panies in aordane with thepro'isions of the "o!panies rdinane 1@D (H977 of 1@D)+

(2) The duties and powers of the Auditor General in relation 1? the audit of the aountsof orporations (not being o!panies) established by, or under, law shall be perfor!ed ande*erised by hi! in aordane with the pro'isions of the respeti'e laws++

(&) The Go'ernor of a Pro'ine or the distrit authority !ay, where he is of opinion that itis neessary in the publi interest so to do, reuest the Auditor General to audit the aounts of aorporation established under pro'inial law and where suh reuest has been !ade, the

Auditor-General shall audit the aounts of suh orporation and shall ha'e, for the purposes ofsuh audit, right of aess id the books and aounts of suh orporation+

1+ Auit !' a))!unts !' )%"tain aut!"iti%s !" !i%s.$a'e as otherwise pro'ided,in setion 11 where the audit of the aounts of any body or authority has not been entrusted tothe Auditor-General by or under any law+ he shall ,if reuested so to do by President, or theGo'ernor of a Pro'ine, as ;nase !ay be, undertake the audit of the aounts of suh body orauthority and shall ha'e, for the purposes of suh audit, right of aess to the books andaounts of that body or authority+

1>+ P!*%" t! is/%ns% *it %tai&% auit.The Auditor-General !ay dispense with,when iru!stanes so warrant, any part of detailed audit or any aounts or of transations andto apply suh li!ited hek in relation to suh aounts or transations as he !ay deter!ine+

1D+ D%&%-ati!n !' /!*%"s+Any power e*erisable by the Auditor-General under thepro'isions of this rdinane, or any other law !ay be e*erised by suh offier of+ his depart!entas !ay be authorised by hi! in this behalf by general or speial order+

1@+ Bu-%ta"< /"!isi!ns.The Auditor-General shall ha'e the full powers to inure*penditures within the budgetary pro'isions+

2?+ P!*%" t! a:%n t% S)%u&%.The /ederal Go'ern!ent !ay+ by notifiation inthe offiial GaEette, a!end the $hedule so as to add any entry there to or !odify or o!it anyentry therein+

21+ P!*%" t! :ak% "u&%s.-The President !ay by notifiation in the offiial GaEette !akerules for arrying out the purpose of this rdinane+

22+ P!*%" t! :ak% "%-u&ati!nsThe Auditor-General !ay with the pre'ious appro'alof the /ederal Go'ern!ent, by notifiation in the offiial GaEette, !ake suh regulations, not


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inonsistent with the pro'isions of this ordinane and the rules !ade there under as he !ayonsider neessary or e*pedient for arrying out the purpose of this rdinane+

2&+ R%/%a&.The Pakistan (Audit and Aounts) rder+ 1@>& (P++ 21 of 1@>&), ishereby repealed+

THE SCHEDULE

?S%% s%)ti!n ;@

PA0 ALLOANCES AND PENSION

The Auditor-General shall be

(a) paid a salary whih is twenty per ent higher than the !a*i!u! salary payable to

an offier in Basi Pay $ale 220

(b) entitled to all suh benefits inluding entitle!ent pertaining to tra'el, as aread!issible to a 5inister of $tate 0 and

() paid, for eah o!pleted year of ser'ie, a pension at the rate of twel'e thousandrupees per annu! .

Pro'ided, that a person entering into the offie of Auditor- General of Pakistan who waspre'iously under Go'ern!ent ser'ie, shall stand retired fro! Go'ern!ent ser'ie and shall beentitled to pension earned during that ser'ie0

Pro'ided further that no pro'ision herein ontained shall ha'e effet so as to gi'e a who,i!!ediately before the date of assu!ing offie as the Auditor-General, was in the ser'ie ofGo'ern!ent less fa'orable ter!s in respet of any of the !atters a foresaid than those to whihhe would be entitled as a !e!ber of the ser'ie to whih he belonged.

Pro'ided also that the Auditor-General holding offie i!!ediately before the o!!ene!entof this rdinane !ay opt for the pro'isions of the Pakistan (Audit and Aounts rder) 1@>&(P++ ,21+ of 1@>&) pertaining to, pension, lea'e, retire!ent fro! ser'ie, or entitle!ents if theyare !ore fa'ourable to hi! and pro'isions of the said rder shall aordingly apply+

Documents

AGP Ordinance