Orientation Session for
New Entrants Senior
Auditors in Main & Field
Accounts Offices Of
Controller General Of
Accounts
Auditor General of
Pakistan
APPOINTMENT OF AGP
APPOINTMENT:
Article 168 of the Constitution of
Pakistan (1973) lays down the role and
powers of the Auditor General.
The Auditor General is appointed by the
President of Pakistan.
Chief Justice of Pakistan takes oath from
the Auditor-General.
AUDITOR GENERAL OF PAKISTAN
AUDITOR GENERAL OF PAKISTAN
ARTICLE 169: FUNCTIONS OF AUDITOR-GENERAL
The Auditor -General shall, in
relation to:-
(a) The accounts of the Federation and
of the Provinces; and
(b) The accounts of any authority or
body established by the Federation or a
Province, perform such functions and
exercise such powers as may be
determined by or under Act of 1[Majlis-
e-Shoora (Parliament)] and, until so
determined, by Order of the President.
ARTICLE: 170 POWER OF
AUDITOR-GENERAL
Power of Auditor-General to give directions
as to accounts.
The accounts of the Federation and of the
Provinces shall be kept in such form and in
accordance with such principles and methods as
the Auditor-General may, with the approval of
the President, prescribe.
The audit of the accounts of the Federal and of
the Provincial Governments and the accounts of
any authority or body established by, or under
the control of, the Federal or
Provincial Government shall be conducted by the
Auditor-General, who shall determine the extent
and nature of such audit.
FUNCTIONS & POWERS (AUDI
TOR
GENERAL'S ORDINANCE,
2001)
Auditor-General to certify account
Audit of receipts and expenditure of
holders of authorities, substantially
financed by loans and grants
Auditor-General to give information and
undertake studies, etc
Audit of receipts of Federation or of
Provinces or of districts
The Auditor-General shall have authority
to audit and report on the accounts of
stores and stock
ROLE & RESPONSIBILITIES
OF AUDIT GENERAL OFFICE
Certify the accounts of the Federation.
Audit all expenditure from Consolidated
Fund.
Audit all transactions relating to Public
Account.
Audit all receipts of Consolidated Fund
and Public Account.
Undertake studies and analysis relating
to Federal Government Accounts.
Finance Division/Deptt,
SBP/NBP for Accounts
ROLE & RESPONSIBILITIES
OF
Finance Division As per Rules of
Business, 1973:
Deals with the subjects pertaining to
finance of the Federal Government;
Financial matters affecting the country as
a whole
Preparation of annual budget
statements;
Formation of supplementary/excess
budget statements for the consideration
of parliament accounts and audits of the
Federal Government Organization.
ROLE OF STATE BANK OF
PAKISTAN
CONTROLLER GENERAL
OF ACCOUNTS (CGA)
APPOINTMENT OF CGA
APPOINTMENT:
Controller General of Accounts (CGA)
who shall be appointed by the President
from amongst the officers of the
Accounts Group and shall be a BPS-22
officer.
CONTROLLER GENERAL
OF ACCOUNTS (CGA)
Core Values:
Striving for good governance by
promoting, within our mandate, better
informed decision making and ensuring
efficient, economical and effective
service delivery.
FUNCTION OF CONTROLLER
GENERAL OF ACCOUNTS (CGA)
Function of CGA as per
Controller General of Accounts (App
ointment, Functions and Powers) Or
dinance,
2001:
To prepare and maintain the accounts of
federation and provinces and district
governments.
To authorize payments and withdrawals
from the Consolidated Fund and Public
Accounts of the Federal and Provincial
governments
CONTROLLER GENERAL
OF ACCOUNTS (CGA)
Formulating the principles governing the internal
financial control for government departments.
Rendering advice on accounting procedure for new
schemes, programs or activities undertaken by the
Government concerned.
Providing the information required by the Federal,
Provincial or District Governments.
Developing and maintaining an efficient system of
pension, provident funds and other recruitment
benefits.
To coordinate & ensure resolution of audit
observations of the Audit Department with the
concerned Department.
ORGANIZATIONAL
HIERARCHY OF CGA
ORGANIZATIONAL
HIERARCHY OF CGA
ROLE & RESPONSIBILITIES OF
ACCOUNTANT GENERAL OFFICE
Accountant General Pakistan Revenues (AGPR) is
responsible for the centralised accounting and
reporting of federal transactions.
Additionally the AGPR is responsible for the
consolidation of summarised financial information
prepared by federal self-accounting entities. The
AGPR receives accounts and reports from the DAOs,
PAOs, Federal Treasuries and SBP/NBP, and provide
Annual Accounts (to the AGP) and Consolidated
Monthly Accounts (to the Federal Finance Division).
There are AGPR sub-offices in each of the Provinces
who also act as the DAO in respect of Federal
Government transactions relevant to the Provincial
Headquarters. The Controller General of Accounts is
the administrative head of the AGPR.
THE ACCOUNTABILITY
CYCLE
Thank You
