Lecture-02OVERVIEW OF THE

DIRECTORATE GENERALOF AUDIT (FEDERAL

GOVERNMENT)

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Muhammad ZafarACMAM.Phil FinanceMA English , M.ComMA Political Science

2.1 Overview of the OfficeArticle 169 of the Constitution of Pakistan,1973 requires Auditor-General to performsuch functions and exercise such powersas determined by or under Act ofparliament in relation to

the accounts of the Federation, Provinces andany authority or body established by theFederation or Province. Auditor-General's(Functions, Powers and Terms and Conditions ofService) Ordinance, 2001 elaborates the dutiesof Auditor-General of Pakistan and with respectto Federal Government requires that Auditor-General of Pakistan should;

Certify the accounts of the Federation.Audit all expenditure from Consolidated Fund.Audit all transactions relating to Public

Account.Audit all receipts of Consolidated Fund and

Public Account.Undertake studies and analysis relating to

Federal Government Accounts.

In the past Federal Government's auditing andaccounting functions were performed by theAccountant General Pakistan Revenues (AGPR).Outside Audit Office of AGPR was responsiblefor post audit. In 1988, pre and post auditfunctions of AGPR were separated and OutsideAudit Office of AGPR was institutionalized as aseparate Directorate General Audit (FederalGovernment) “DGA (FG)”.

The DGA (FG) is presently located at Islamabadwith four sub-offices, one each at Lahore,Karachi, Peshawar and Quetta. The office isheaded by a Director General (BPS 20). Thedetails can be seen at Organogram at the end ofthe chapter.

DGA (FG) is a strategic audit unit of the Office ofthe Auditor-General of Pakistan (OAGP).This office facilitates the Auditor-General ofPakistan to satisfy its constitutional andlegislative responsibility of conducting the auditof Federal Government. DGA (FG) has theprimary responsibility to certify the accounts ofthe federation. DGA (FG) also conducts auditof Federal Government Ministries/ Divisions.

For the audit of Federal Government,consisting of centralized and self accountingentities, various DG offices are involved. Forinstance revenue receipts are audited by DGRevenue Receipt Audit and DG Defence Auditis responsible for the audit of receipts andpayments of Defence services.

Mandate of DGA (FG) includes;Financial Audit and Value for Money AuditCertification of Federal Government financial

statementsCertification of Appropriation Accounts of

Federal GovernmentCertification of financial statements of self

accounting entitiesCertification of foreign aided projects

2.2 JurisdictionFollowing is a list of PAOs under the jurisdictionof DGA (FG). The audit entities are categorizedaccording to the Principal Accounting Officers,who are responsible for maintaining completerecord of transactions and reconciling ministry'srecord with that of AGPR.

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