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    The document summarizes proposed amendments to the Auditor-General's (Functions, Powers and Terms and Conditions of Service) Ordinance of 2001 in Pakistan. Key points include: - Expanding the definitions of terms like "audit", "appropriation accounts", and "public sector enterprise". - Reducing the number of members on the Auditor-General's advisory board and removing restrictions. - Allowing the Auditor-General to audit accounts of any government body, including public enterprises. - Providing legal protection to the Auditor-General and staff for actions done in good faith. - Overall making the office more independent and bringing it in line with international standards.

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    The document summarizes proposed amendments to the Auditor-General's (Functions, Powers and Terms and Conditions of Service) Ordinance of 2001 in Pakistan. Key points include: - Expanding the definitions of terms like "audit", "appropriation accounts", and "public sector enterprise". - Reducing the number of members on the Auditor-General's advisory board and removing restrictions. - Allowing the Auditor-General to audit accounts of any government body, including public enterprises. - Providing legal protection to the Auditor-General and staff for actions done in good faith. - Overall making the office more independent and bringing it in line with international standards.

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    The document summarizes proposed amendments to the Auditor-General's (Functions, Powers and Terms and Conditions of Service) Ordinance of 2001 in Pakistan. Key points include: - Expanding the definitions of terms like "audit", "appropriation accounts", and "public sector enterprise". - Reducing the number of members on the Auditor-General's advisory board and removing restrictions. - Allowing the Auditor-General to audit accounts of any government body, including public enterprises. - Providing legal protection to the Auditor-General and staff for actions done in good faith. - Overall making the office more independent and bringing it in line with international standards.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    40 views4 pages

    Piltdtml: @0egu, Tde

    Uploaded by

    Nawab
    The document summarizes proposed amendments to the Auditor-General's (Functions, Powers and Terms and Conditions of Service) Ordinance of 2001 in Pakistan. Key points include: - Expanding the definitions of terms like "audit", "appropriation accounts", and "public sector enterprise". - Reducing the number of members on the Auditor-General's advisory board and removing restrictions. - Allowing the Auditor-General to audit accounts of any government body, including public enterprises. - Providing legal protection to the Auditor-General and staff for actions done in good faith. - Overall making the office more independent and bringing it in line with international standards.

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    of 4

    REGISTERED No.

    M ' 302
    L.-7646
    I
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    EXTRAOBDINARY
    PUBLISHED BY AUTHORITY

    ISLAMABAD, WEDNESDAY, MARCH 22, 2OI7

    PART III
    Other Notifications, Orders, etc.
    NATIONAL ASSEMBLY SECR.ETARIAT

    Islamabad, the 20th March, 2017

    No. F. 22(12)12017-Legis.-The following Bill has been introduced in


    the NationalAssembly on 20th March, 201 7.

    N.A. BILL NO. 33 OF 2017

    further to amend the Auditor-General's (Functions, Powers and Tbrms.


    qnd Conditions of Service) Ordinance, 2001.

    WHERIAS it is expedient further to amend theAuditor-General's (Functions,


    Powers and Terms and Conditions ofService) Ordinance, 2001(XXIII of200l), for
    the purposes hereinafter appearing;

    It is hereby enacted as follows:-


    l. Short title and commencement. {l) This Act may be called the
    Auditor-General's (Functions, Powers and Terms and Conditions of Service)
    (Amendment) Act, 2017.

    (2) It shatl come into force at once.

    (687)

    Price : Rs. 3.00


    1372(2017)/Ex. Gaz.)
    6E8 THE GAZEI-IE OF PAKISTAN, EXTRA., MARCH 22,2017 [Perr III

    2. Amend ment of section 2, Ordinance XXIII of 2001.-In the


    Auditor General's (lrunctions, Powers and Terms and Conditions of Service)
    Ordinance, 2001, her,:inafter referred to as the said Act, in section 2, in sub-section
    (t),-
    (a) after cleuse (a), the following new clauses shall be inserted, namely:
    -
    "(aa) "appropriation accounts" means accounts relating to expenditure
    brought into account during a financial year to several items
    specified in the schedules ofauthorized expenditure authenticated
    urrder Article 83, or as the case may be, Article 123 of the
    C,rnstitution of the lslamic Republic of Pakistan;

    (ab) "audit" includes regularitl, audiq information technology audi!


    errvironmental audit, forensic audit, performance audit,
    m anagement audit, special audit and any other kind ofaudit, report
    or analysis, deemed appropriate by the Auditor-General;

    (b) in clause (d), afterthe semicolon, the word "and" shall be omitted;

    (c) in clause (e), for the full stop, the semicolon and word "; and" shall be
    substitr ted; and

    (d) after chuse (e) amended as aforesaid, the following new clause shall
    be inserted:

    "(f) "public sector €nterprise" means a corporation or company


    established under any Act ofthe Parliament or a ProvincialAssembly
    or Locirl Govemment or by any resolution or order of the Federal,
    Provinr:ial or Local Govemment, or a company established under the
    Companies Ordinance, 1984 (XLVII of 1984) or previous Companies
    legislation which is owned or controlled by the Federal or a Provincial
    or LociLl Govemment.".

    3. . Amenrlment of section 4, Ordinance XXIII of 2001.-ln the said


    Ordinance,-

    (a) in section 4, for the word "five" the word "four" shall be substituted;
    and

    (b) the Exg lanation shall be omitted.

    4. Amentlment of section 7, Ordinance XXIII of 2001.-ln the said


    Ordinance, in sectio.r 7, for the word "District", occurring for the first time, the
    words "Local Government" shall be substituted and, for the word "District" the
    word "Local" shall bs substituted.
    -t-

    Pemtlll TIIE GAZET'IE OF PAKISTAN, EXTRA., MARCH 22,2017 689

    5. Amendment of section 8, Ordinance )O II of 2fi)I.-ln the said


    Ordinance, in section 8, for the clause (d), the following new clause shall be substituted,
    namely:
    -
    "(d) audit the accounts of any authority or body established by, or under
    the control, of, the Federal or a Provincial Govemment or Local
    Govemment, including public sector enterprises, and determine the
    nature and extent of such audit"."

    6. Amendment of section 9, Ordinance )Oiltr of 2fi)I.-In the said


    ordinance, in section 9, for the word "district", wherever occurring, the words "Local
    Govemment" shal I be substituted.

    7. Amendment of section 11, Ordinance XXIII of 2fi)l.-ln the


    said Ordinaace, in section 11,-

    (a) in sub-section (1), for the semicolon a full stop shall bq substituted and
    the proviso shall be omitted; and

    (b) subsection (2) shall be omitted

    8. Amendment of section 12, Ordinance XXIII of 2001.-ln the


    said Ordinance, in section 12,
    -
    (a) for the word "district", occurring in the marginal note and for the first
    time, the words "Local Govemment" shall be substituted; and

    (b) for the word 'Vhich", occurring for the third time, the word "such"
    shall be substituted.

    9. Amendment of section 13, Ordinance XXIII of 2001.-In the


    said Ordinance, in section 13, for the word "diskict", the words "Local Govemment"
    shallbe substituted.

    10. Amendment of section 14, Ordinance XXIII of 2001,-ln the


    said Ordinance, in section 14,-

    (a) in sub-section (l ), clause (a), for the word " district", the words "Local
    Govemment" shall be substituted; and

    (b) in sub-section (2), after the word "record", a comma shall be inserted
    and, after the comma inserted as aforesaid, the words and commas
    "whether manual or electronic, and access to information technology
    systems," shall be inserted.
    I

    690 Tm GAZETTI OF PAKISTAN, EXTRA., MARCH 22,2017 [ParrIII

    ll. Amendm,:nt of section 15, Ordinance XXIII of 2001,-In the


    said Ordinance, for section 15, the following new section shall be substituted:-

    "15. Audit of public sector enterprises.-Notwithstanding anything


    contained in any other law for the time being in force, the Auditor-
    General srall audit the accounts of a public sector enterprise in
    accordanc: with the provisions ofthis Ordinance and he shall have,
    for the purcose ofsuch audit, right ofaccess to the books and accounts
    ofpublic s ector enterprises, whether manual or electronic.".

    12. Amendm ent of section 16, Ordinance XXIII of 2001.-in the


    said Ordinance, section l6 shall be omitted.

    13. Addition of new section 24, Ordinance XXIII of 2001. In the


    said Ordinance, after sec:ion 23, the following new section shall beadded, namely:-
    '24. Indemnity.-No suit, prosecution or any other proceedings shall lie
    against th: Auditor-General or any other authorized offrcer of the
    Department ofAuditor General for any act which is done in good faith
    in connection with their responsibilities or duties under this Ordinance
    or the rules and iegulations made thereunder".

    STATI,MENT OF OBJECTS AND REASONS


    A number ofanrendments have been necessitated in the Auditor-General's
    (Functions, Powers and Terms and Conditions of Service) Ordinance No.XXIII of
    2001 after the passage of 18th Amendment of Constitution of Islamic Republic of
    Pakistan. In addition to this, the latest trends in the field of auditing and.resultant
    reforms also require amendment in the AGP's Ordinance 2001 in order to bring the
    organization at par witlr other Supreme Audit lnstitutions globally. The proposed
    amendments would enable the department ofAuditor Generat ofPakistan to fulfill
    its constitutional responsibilities in an efficient and effective manner.

    2. The Bill seeks to achieve the aforesaid objects

    SENATOR MOIIAMMAD ISHAQ DAR,


    Minister for Finance, Revenue, Economic AfJairs,
    St at is lics and P r ivat izat ion.
    Minister-in-Charge

    ABDUL JABBAR ALI,


    Secrelary.

    PRINTED BY THE MANI.CE& PRINTING CORPORATION OF PAKISTAN PRESS, ISLAMABAD,


    PTJBLISHED BY THE DEPUTY ]ONTROLLER, STATIONERY AND FORMS, UNItv,ERsIry RoAD, KARACHI.

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