Auditor General of Pakistan

By Abdul Nasir

Auditor General vision and core value

• Add value to national resource and their better use of finances.

• Maintain transparency and accountability• Create Value in terms of financial management.• Integrity, Quality and partnership are their core value.• Integrity concerns constructive audit free from

corruption (evaluate records). • Quality Follow GAAS (General acceptable accounting

system)

Auditor General ordinance

• Article 168, 169,170 (role, functions and power)• AGP ordinance, 2001 (functions, appointment of

auditor General)• After 18 amendment, independently regulate

internal control.• Deals with federal, provincial and district

government.• Report to president and Governors (national and

provincial assembly)

Continued..

• PAC (public accounts committee) then present their recommendation.

• “Auditor General” has to take oat in front of Chief justice of Pakistan after appointment. (under article 168)

• Auditor General hold office for 2 years.• Removal of Auditor General will be made on

Supreme court decision.

Types of Audit

• Financial attest audit (evaluation of financial records).

• Compliance audit (agreed upon terms of entity such as term of contract rule and regulation.

• Performance audit ( to measure outcomes either efficient or effective emphasize on social sector.

Role of AGP

• Audit in provincial and district audit after decision by “Governor”.

• Provide reliable reports to president for presentation in National Assembly.

• Same to Governor for respective provincial assembly.

• Coordination of federal operation wing to field offices.

Federal and Field audit offices functions

• Coordination with all field office audit offices.• RRA receipt revenue (to keep all tax and non

tax revenue from offices.• Provide reports to president and Governors of

respective provinces.

Administrative effectiveness

• Maintain flow of accounts (free of corruption).• Maintain transparency in government

institutions.• Performance audit is implemented proactively.• Resolve issue related to financial transparency

or partner ship (contractors) in audit.

Conclusion

• Follow code of conduct and implement audit free from financial corruption.

• Coordination of AGP with president and governors.

• Maintain audit when there is need and focus on public interest.

• Improve financial system and solve problems.• Core values consideration with contractors and

partners.