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The Controller General of Accounts (Appointment, Functions
and Powers) Ordinance, 2001
ORDINANCE No.XXIV OF 2001
[17th May, 2001]
An Ordinance to provide for separation of accounting
functions and appointment of Controller General of Accounts
WHEREAS it is expedient to provide for
separation of accounting functions and appointment of Controller-General of
Accounts 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
Controller-General of Accounts (Appointment, Functions and Powers) Ordinance,
2001.
(2)
It extend to the whole of
(3)
It shall come into force on the first day of July, 2001.
2.
Definitions.__(1) In this Ordinance, unless there is anything
repugnant in the subject or context,---
(a) “appropriation
accounts” means accounts relating to expenditure brought into account during a
financial year to several items specified in the schedules of expenditure
authenticated under the Budgetan, Provisions Order, 2000 (Chief Executive's
Order No.6 of 2000).
(b) “Auditor-General”
means the Auditor-General of
(c) “Controller-General”
means the Controller-General of Accounts appointed under section 4; and
(d) “Finance
Accounts” means the accounts exhibiting annual receipts and disbursements as
well as balances of assets and liabilities of the Federal Government as on the
thirtieth June of a financial year.
3. Transfer of accounting functions.
On the commencement of this
Ordinance, the Auditor-General shall, by order published in the official
Gazette, transfer accounting functions to the Controller-General of Accounts.
4. Controller-General of Accounts. There shall be a Controller General of Accounts who
shall be appointed by the President from amongst the officers of the Accounts
Group and shall be a B. P. S. 22 officer.
5. Functions of the
Controller-General. The functions of
the Controller-General shall be,---
(a) to
prepare and maintain the accounts of the Federation, the Provinces and district
Governments in such forms and in accordance with such methods and principles as
the Auditor-General may, with the approval of the President, prescribe from
time to time;
(b) to
authorise payments and withdrawals from the Consolidated Fund and Public
Accounts of the Federal and Provincial Governments against approved budgetary
provisions after pre-audited checks as the Auditor-General may, from time to
time, prescribe;
(c) to
prepare and maintain accounts of such organizations and authorities
established, set up or controlled by the Federation or Provinces as may be
assigned to him by the President or, as the case may be, the Governor of a
Province.
(d) to lay
down the principles governing the internal financial control for Government
departments in consultation with the Ministry of Finance and the Provincial
Finance Departments as the case may be;
(e) to
render advice on accounting procedure for new scheme, programmes or activities
undertaken by the Government concerned;
(f) to
submit accounts compiled by him or any other person responsible in that behalf,
after the close of each financial year, to the Auditor-General, showing under
the respective heads the annual receipts and disbursements for the purpose of
Federation and of each Province within the time-frame prescribed by the
Auditor-General;
(g) to
provide, insofar as the accounts compiled by him permit, to the Federal
Government or, as the case may be, the Provincial Government or, District Government
such information as such Governments may from time to time require;
(h) develop
and maintain an efficient system of pension, provident funds and other
retirement benefits in consultation with the concerned Government;
(i) to
co-ordinate and ensure resolution of audit observation of the Audit Department
with the concerned department; and
(j) to prescribe
syllabus, standards and provide facilities for the training of officers and
staff under his administrative control.
6. Certain offices to work under the
control of the Controller General.__(1) The Controller General shall have such offices as
the Federal, Provincial and district levels and such officers working in these
offices as tray be notified for this purpose by the Federal Government and the
respective Provincial Government.
(2) Until such time the offices of the
Controller General specified in subsection (1) are notified the following
accounting organization shall work under the Controller General, namely:---
(a) the
Accountant General of Pakistan Revenues and its sub-offices;
(b) the
Military Accountant General and its sub-offices;
(c) the
Offices of the Provincial Accountant General of each Province and the offices
subordinate to them.
(d) the
Chief Accounts Officers of the departmentalized accounting offices; and
(e) any
other departmentalized accounting organizations as well as their sub-offices.
(3) The Controller General shall be the
administrative head of all the offices subordinate to him with full authority
for transfer and posting within his organization.
7. Reports. From the accounts directly kept or maintained by him
of by accounts officers subordinate to him, and from the accounts kept and
maintained by other entities, including self-accounting entities, the
'Controller General shall,---
(a) prepare
each year the appropriation and finance accounts and such other accounts as may
be prescribed by rules for submission to the Auditor-General on such dates as
may be specified by him.
(b) prepare
and submit to the Auditor-General for each financial year a Consolidated and
General Financial Statement incorporating the summary of the accounts of the
Federation, all provinces and district authorities. The Auditor-General, after
authentication, shall forward the same to the Federal Government, Provincial
Governments and district authorities.
(c) prepare
and submit to the Federal, the respective Provincial Governments and the
Auditor-General, statements and summaries of monthly or quarterly accounts as
on such formats as may be prescribed by rules.
8. All accounting offices to assist
and afford facilities. All Accounting
Offices shall afford all necessary facilities for efficient discharge and
functioning of the office of Controller General.
9. Delegation of Powers. The Controller General may, by general of special
order, direct that all or any of his powers under this Ordinance shall, under
such conditions, if any, as may be specified, be exercisable by any officer or
officers of his organization.
10. Terms and conditions of service
of Provincial employees not to be adversely effected. Nothing contained in this Ordinance shall be,
construed in any manner to impair or adversely affect the terms and conditions
of service of the Provincial Government employees working in the' Provincial
and District Accounts Offices.
11. Power to make rules. The Federal Government may, by notification in the
official Gazette, make rules for carrying out the purposed of this Ordinance.
12. Power to make regulations. The Controller 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 thereunder, as he mad consider necessary or 'expedient for carrying
out the purpose of this Ordinance.
13. Removal of difficulties. If any difficulty arises in giving effect to any
provisions of this Ordinance, the President may make such Order, not
inconsistent with the provisions of this Ordinance, as may appear to him to be
necessary for the purpose of removing the difficulty.
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