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;

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