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GILGIT ACT NO. II OF 2012

AUDITOR-GENERAL OF GILGIT-BALTISTAN (FUNCTIONS, POWERS AND TERMS AND CONDITIONS OF SERVICE) ACT, 2012

An Act to determine the terms and conditions of service of the Auditor-General of Gilgit-Baltistan

[Gazette of Pakistan, Extraordinary, Part-I, 6th June, 2012]

WHEREAS it is expedient to determine the terms and conditions of service, the term of office, powers and functions of the Auditor-General of Gilgit-Baltistan and for matters ancillary thereto;

It is hereby enacted as follows:-

1.       Short title, extent and commencement.—(1) This Act may be called the Auditor-General of Gilgit-Baltistan (Functions, Powers and Terms and Conditions of Service) Act, 2012.

(2)     It extends to the whole of Gilgit-Baltistan.

(3)     It shall come into force at once.

2.       Definitions.—In this Act, unless there is anything repugnant in the subject or context,—

(a)     "accounts" in relation to commercial undertaking of Government or the Council includes trading, manufacturing and profit and loss accounts and balance sheets and other subsidiary accounts;

(b)     "Auditor-General" means the Auditor-General of Gilgit-Baltistan appointed in terms of Article 83 of the Order;

(c)     "Chairman" means the Chairman of the Gilgit-Baltistan Council;

(d)     "Controller General of Accounts" means the Controller General of Gilgit-Baltistan appointed under the Gilgit-Baltistan Controller General of Accounts (Appointment, Functions and Powers) Act, 2012;

(e)     "Council" means the Gilgit-Baltistan Council;

(f)      "district" means a district of the Gilgit-Baltistan;

(g)     "Order" means the Gilgit-Baltistan (Empowerment and Self-Governance) Order, 2009;

(h)     "Government" means the Government of Gilgit-Baltistan;

(i)      "Regulations" means regulations made under this Act;

(j)      "Rules" means rules made under this Act.

3.       Salary.—The Auditor-General shall be entitled to the salary payable to an officer in Basic Pay Scale 22:

Provide that, if the person who is appointed as Auditor-General is the Auditor-General of Pakistan, he shall not be paid any salary.

4.       Term of Office.—The Auditor-General shall, unless he sooner resigns or is removed from office in accordance with the Order, hold office for a fixed term of five years from the date on which he assumes such office or he attains the age of sixty-five years whichever is earlier:

Provided that, if the person who is appointed as Auditor-General is the Auditor-General of Pakistan, he shall continue as Auditor-General for so long as he holds the office of Auditor-General of Pakistan.

5.       Other conditions of service.—The terms and conditions of the Auditor-General, including leave, travelling allowance, daily allowance and pension shall be the same as are admissible to an officer in Basic Pay Scale 22:

Provided that a person who is in the service of Pakistan shall, on his appointment as Auditor-General, continue to be governed by the same terms and conditions in respect of leave, travelling allowance, daily allowance and pension to which he was entitled before such appointment.

6.       Resignation.—The Auditor-General may, at any time, by writing under his hand addressed to the Chairman of Council resign his office.

7.       Leave.—(1) the Auditor-General may be granted leave on such terms and conditions as the Chairman of Council may, by order published in the official Gazette, prescribe.

(2)  The power to grant or refuse leave to the Auditor-General, and to revoke, or curtail leave granted to him shall vest in the Chairman of Council.

8.       Auditor-General to certify accounts.—The Auditor-General shall, on the basis of such audit as he may consider appropriate and necessary, certify the accounts, compiled and prepared by the Controller General of Accounts or any other person authorized in that behalf, for each financial year, showing under the respective heads the annual receipts and disbursements for the purpose of the Council and of each district of Gilgit-Baltistan, and shall submit the certified accounts with such notes, comments or recommendations as he may consider necessary to the Chairman or the designated district authority, as the case may be.

9.       Provisions relating to audit.—The Auditor-General shall—

(a)     audit all expenditure from the Consolidated Fund of the Council and of the Government and to ascertain whether the moneys shown in the accounts as having been disbursed were legally available for, and applicable to, the service or purpose to which they have been applied or charged and whether the expenditure conforms to the authority which governs it;

(b)     audit all transactions of the Council and of the Government relating to Public Accounts;

(c)     audit all trading, manufacturing, profit and loss accounts and balance sheets and other subsidiary accounts kept by Order of the Chairman or the Government Department and;

(d)     audit, subject to the provisions of this Act, the accounts of any authority or body established by the Council or the Government, and in each case to report on the expenditure, transactions or accounts so audited by him.

10.     Audit of receipts and expenditure of holders of authorities substantially financed by loans and grants.—(1) Where anybody or authority is substantially financed by loans or grants from Consolidated Fund of the Council or of the Government or of any district, the Auditor-General shall, subject to the provisions of any law for the time being in force applicable to the body or authority, as the case may be, audit the accounts of that body or authority.

Explanation.–Where the loans or grants to a body or authority from the Consolidated Fund of the Council or of the Government or of any district in a financial year is not less than five million rupees and the amount of such grant or loan is not less than fifty percent of the total expenditure of that body or authority, such body or authority shall be, deemed, for the purpose of this section, to be substantially financed by such loans or grants as the case may be.

11.     Auditor-General to give information and undertake studies, etc.—The Auditor-General shall, insofar as the accounts enable him so to do, give to the Council or the Government, as the case may be, such information and to undertake such studies and analysis as it may, from time to time, require.

12.     Functions of Auditor-General in the case of grants or loans given to other authorities or bodies.—(1) Where any grant or loan is given for any specific purpose from the Consolidated Fund of the Council or of the Government or of any district to any authority or body, not being a foreign state or international organization, the Auditor-General may scrutinize the accounts by which the sanctioning authority satisfies itself as to fulfillment of the conditions subject to which such grants or loans were given and for this purpose have the right of access, after giving reasonable previous notice, to the books and accounts of that authority or body:

Provided that the Chairman, or the authority of a district, as the case may be, is of the opinion that it is not necessary to do so in the public interest.

(2) While exercising the powers conferred on him by sub-section (1), the Auditor-General shall not have right of access to the books and accounts of any authority or body if the law, by or under which such authority or body has been established, provides for the audit or the accounts of such authority or body by an agency other than the Auditor-General.

13.     Audit of receipts of the Council or the Government or of district.—The Auditor-General shall audit all receipts which are payable into the Consolidated Fund or Public Account of the Council, of the Government and of each district and of satisfy himself that all such receipts are payable into the Consolidated Fund, Public Account or any district account have been properly and correctly deposited and rules and procedures relating to which receipts are being fully observed and the systems are in place to ensure proper assessment and collection of Government receipts.

14.     Audit on accounts of stores and stock.—The Auditor-General shall have authority to audit and reports on the accounts of stores and stock kept in any office or department of the Council or of the Government or of a district.

15.     Powers of Auditor-General in connection with audit of accounts.—(1) The Auditor-General shall, in connection with the performance of his duties under this Act, have authority to,—

(a)     inspect any office of accounts, under the control of the Council or of the Government or of a district, including treasuries, and such offices responsible for the keeping of initial or subsidiary accounts;

(b)     require that any accounts, books, papers, and other documents which deal with, or form the basis of or otherwise relevant to the transactions to which his duties in respect of audit extend, shall be sent to such place as he may direct for his inspection; and

(c)     enquire or make such observations as he may consider necessary and to call for such information as he may require for the purpose of the audit.

(2)  The officer-in-charge of any office or department shall afford all facilities and provide record for audit inspection and comply with requests for information in a complete form as possible and with all reasonable expedition.

(3)  Any person or authority hindering the auditorial functions of the Auditor-General regarding inspection of accounts shall be subject to disciplinary action under relevant efficiency and discipline rules, applicable to such person.

16.     Audit of companies and corporations established in the public sector.—(1) The Auditor-General shall perform functions and exercise powers in relation to the audit including supplementary audit of the accounts of the public sector companies in accordance with the provisions of the Companies Ordinance, 1984 (XLVII of 1984).

(2)     The duties and powers of the Auditor-General in relation to the audit of the accounts of corporations (not being companies) established by, or under, law shall be performed and exercised by him in accordance with the provisions of the respective laws.

(3)     The Chairman, or the district authority may, where he is of opinion that it is necessary in the public interest so to do, request the Auditor-General to audit the accounts of a corporation established under any law and where such request has been made, the Auditor-General shall audit the accounts of such corporation and shall have, for the purposes of such audit, right of access to the books and accounts of such corporation.

17.     Audit of accounts of certain authorities or bodies.—Save as otherwise provided, in Section 12 where the audit of the accounts of any body or authority has not been entrusted to the Auditor-General by or under any law, shall, if requested so to do by the Chairman, undertake the audit of the Accounts of such body or authority and shall have, for the purposes of such audit, right of access to the books and accounts of that body or authority.

18.     Power to dispense with detailed audit.—The Auditor-General may dispense with, when circumstances so warrant, any part of detailed audit or any accounts or of transactions and to apply such limited check in relation to such accounts or transactions as he may determine.

19.     Delegation of powers.—Any power exercisable by the Auditor-General under the provision of this Act, or any other law may be exercised by such officer of his department as may be authorized by him in this behalf by a special order.

20.     Certain offices to work under the control of Auditor-General.—(1) The Auditor-General shall have such offices at the Council and the Government as may be notified for this purpose in the Council and the Government.

(2)     Until such time the offices of the Auditor-General specified in sub-section (1) are notified the following audit organizations will be created and shall work under the Auditor-General, namely:-

(a)     Director General Audit (Expenditure) Gilgit-Baltistan and its Sub-Offices.

          (i)      Director Commercial Audit Gilgit-Baltistan; and

          (ii)     Director Audit (Revenue Receipts) Gilgit-Baltistan; and

(b)     Any other office required to be created for audit purposes.

(3)     The Auditor-General, with the consent of the Council, shall be the Administrative Head of all the offices subordinate to him with full authority for transfer and posting within the organization.

21.     Budgetary provisions.—The Auditor-General shall have the full power to incur expenditure within the budgetary provisions.

22.     Power to make rules.—The Council may, by notification in the official Gazette, make rules for carrying out the purpose of this Act.

23.     Power to make regulations.—The Auditor-General may, with the consent of the Council, by notification in the official Gazette, make such regulations, not inconsistent with the provisions of this Act and the rules made there under as he may consider necessary or expedient for carrying out the purpose of this act.

Passed by the Gilgit-Baltistan Council on the 21st March, 2012.