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Research Digest

A P R I L , 2 0 1 5 V O L U M E 2 , I S S U E 4

I N SI DE THI S

I SSU E:

Constitution Day Celebrated

at PIPS

Page 07

PARLIAMEN-

TARY

BUSINESS

Senate

Resolutions

0

Budget Defini-

tions

& Publications

Page 12

OPINION

Review of

National Action

Plan:

Challenges &

Opportunities

Page 1

Editorial “Pakistan’s Constitution is imperative for country’s federalism as it holds the key to protect the rights of every citizen, irrespective of his/her religion, caste, creed, sex or physical appearance and allows all cul-tures of federating units to blossom in a national synthesis - a Pakistani culture that reflects unity in di-versity,” it was stated by Honourable Chairman Senate of Pakistan at the occasion of “2nd Annual Semi-nar on Constitution Day” on April 10, 2015 held at the Pakistan Institute for Parliamentary Services. (detailed report inside) Pakistan Institute for Parliamentary Services (PIPS) takes pride in the fact that it commenced the tradi-tion of celebrating official Constitution Day on April 10, 2014 in line with the vision of its all-party dy-namic Board of Governors, which has guided PIPS outreach to university as well as towards school and college going youth. The objective of the seminar was to develop awareness of the Constitution, its importance and function-ing of Parliament among an all-time full PIPS auditorium with over 185 participants including Members of the Parliament, functionaries of Senate and National Assembly, Civil Society and the Youth. Students and faculty members from Quaid e Azam University, Fatimah Jinnah Women University, Iqra Universi-ty, International Islamic University, Ripah University, National Defense University, Islamabad Model College for boys G 6/3, Islamabad Model College for Girls F 7/2, Beacon House School Margala Cam-pus and Roots Millennium School I-9 Islamabad not only attended the seminar, but 13 of them also participated in a debate competition to exchange their views on the theme – Constitution, Parliament and Peace Building. PIPS also held two similar sessions with 2 groups of college and university students from South Punjab – Multan, Bahawalpur, Layyah and Lodhran who visited PIPS and were briefed on working and national contribution by the Parliament. In addition to coverage of above mentioned historic Constitution Day function, this issue of PIPS Re-search Digest has a comprehensive opinion and analytical article on National Action Plan: challenges and opportunities. As per the guidance by the Honourable Chairman Senate/President PIPS BoG Mian Raza Rabbani, during his maiden visit of PIPS on March 18, 2015, the Digest commences a new column on parliamentary business that will focus on legislative and non-legislative business at National Parlia-ment and/or Provincial Assemblies. Accordingly, the April 2015 issue presents a glossary of budget terminologies and publications as well as presents summaries of resolutions passed at Senate of Pakistan in 2015. PIPS will cater for similar parliamentary business in Parliamentary Institutions to apprise read-ers of initiatives taken on various issues of public and national importance. We are confident that the digest would assist Honorable MPs to develop insights regarding the issues at hand and help them seek solutions and make informed decisions. We wish the readers keen reading and look forward for your invaluable feedback on contents, quality and any specific areas of interest. For any specific areas of importance that you want PIPS to conduct research or briefing papers, please contact us at [email protected]. Profound Regards and Happy Reading!

Muhammad Rashid Mafzool Zaka Director (Research and I.T)

mailto:[email protected]

Pakistan Institute for Parliamentary Services 2015

PIPS Research Digest- Volume: 2, Issue: 04 Page 1

OPINION

Review of National Action Plan: Challenges and Opportunities

Dr M. Sheharyar Khan

Assistant Professor, Dept of International Relations

National Defence University, Islamabad

Introduction

The 16th December 2014 barbaric attack on Army Public School, Peshawar, by TTP brought the nation to

a watershed moment in its long fight against terrorism. It was the death these 147 school children and

teachers which moved the conscience of the nation. The tragedy united all the political parties and

military leadership of the country to unanimously condemn the attack and make National Action Plan

(NAP) to eradicate terrorism. The political rhetoric was powerful: “A line has been drawn. On one side

are the coward terrorists and on the other side stands the whole nation,” stated Prime Minister

Mohammed Nawaz Sharif in his televised speech on December 24. He also outlined his 20-point National

Action Plan where he promised to “eradicate the mindset of terrorism to defeat extremism and

sectarianism.”1 Following were his 20 points:

2

1. Execution of convicted terrorists

2. Establishment of special trial courts

3. Ensure no armed militias are allowed to function in the country

4. Strengthening and activation of NACTA

5. Countering hate speech and extremist material

6. Choking financing for terrorists and terrorist organisations

7. Ensuring against re-emergence of proscribed organisations

8. Establishing and deploying a dedicated counter-terrorism force

9. Taking effective steps against religious persecution

10. Registration and regulation of madrassas

11. Ban on glorification of terrorism and terrorist organisations through print and electronic media

12. FATA Reforms

13. Dismantling communication networks of terrorist organisations

14. Measures against abuse of internet and social media for terrorism

15. Zero tolerance for militancy in Punjab

16. Taking the ongoing operation in Karachi to its logical conclusion

17. Balochistan reconciliation

18. Dealing firmly with sectarian terrorists

19. Policy to deal with the issue of Afghan refugees

20. Revamping and reforming the criminal justice system

Soon after, the government removed moratorium on the death penalty of the sentenced terrorists. The

government tabled the 21st Constitutional Amendment Bill 2015 and Pakistan Army (Amendment) Bill

2015 for discussion and approval in order to execute the National Action Plan. The Parliament passed

both the bills. The bills also allowed the establishment of military courts for two years for the speedy trial

of the terrorists. The need for the speedy trial courts was justified because of the slow disposal of terror

1 Shuja Nawaz, “At the Crossroads Again,” Newsline, February 18, 2015, http://www.newslinemagazine.com/2015/02/at-the-crossroads-again/. 2 “National Action Plan,” National Counter Terrorism Authority - Ministry of Interior Pakistan, accessed February 26, 2015, http://nacta.gov.pk/.



cases in the courts. It is an irony that the conviction rate in terrorism related cases is below five percent

and the antiterrorism laws have failed to act as deterrent against terrorist acts.3

The paper argues that the NAP has been hastily developed without giving it a rational thought and due

deliberation in Parliament. The plan portrays the emotional reaction to capitalize on the momentum after

the APS attack. NAP does not substitute Pakistan’s need for a comprehensive anti-terrorism policy. This

policy is ad hoc and does not provide long and durable solution to the menace of terrorism. It is, thus,

argued that the NAP may reduce terrorism to a certain degree, yet it would not meet its goals to root out

terrorism. NAP also gives more power to army establishment which will undermine the civilian rule and

democratic norms. The stretch of army from counterterrorism to administration will overburden it.

Review

The National Action Plan is a late awakening on part of the government towards the growing and

existential threat of terrorism within the country. The government is struggling to root out terrorism for

the past 14 years but the violence continues unabated. The successive governments have failed to bring

about a unanimous political decision against terrorism. Its earlier efforts were either flawed or

halfhearted. Moreover, the main problem stems from the tussle between the control of national security

between the political and military leadership.4 This tug of war left counterterrorism in doldrums. At the

moment the burden of tacking terrorism is with the army.5 The political leadership seemed divided over

how to tackle the issue.

The civil-military relations are far from ideal when it comes to national security or terrorism. Thus, the

army could only provide a solution of the use of force. The political aspect remains dormant.6 Given the

fact that terrorism is always political, it requires that political solutions are found.

The PM is apprised of progress on NAP every week. The crackdown has begun and operations against

terrorist suspects are conducted throughout the country. Hate speech, misuse of loudspeakers and illegal

transfer of money is being stopped. The foreign funding of Madaris is under scrutiny. Military courts have

been set up and interior ministry has referred cases to them. As of 10th February,

7 the Interior Minister

Chaudhry Nisar Ali Khan was informed that for combing purposes 16344 operations had been conducted

in which 218220 persons were picked up. Out them, 12462 persons were arrested whereas 140 of them

had terrorist links. It was informed that 3265 cases of misuse of loudspeakers had been registered with

2065 arrests and 1281 confiscation of equipment. As many as 547 cases had been registered with regard

to hate speeches and material.

NAP- Progress & Challenges

On some aspects of 20-points, progress has been made. The lifting of moratorium on death penalty (point

1) of convicted terrorists has resulted in the execution of them. Military courts have also been established

for a period of two years. The Interior Ministry is referring cases to these nine courts throughout the

country. Security agencies have beef up security and conducting raids on suspected terrorist. Arrests are

being made throughout the country against hate speech, misuse of loudspeakers and illegal Afghan imams

and refugees. But as the foregoing figure suggests, thousands of people are apprehended while very little

have terror connections among them. This has become a witch hunt. The government needs to be careful

3 Muhammad Zaheer Khan, “Military Courts: Is This a Right Approach?,” FATA Research Centre, accessed February 19, 2015, http://frc.com.pk/articles/military-courts-is-this-a-right-approach/. 4 Abdul Majid Abid, “Reinventing National Security,” November 17, 2014, http://nation.com.pk/columns/17-Nov-2014/reinventing-national-security. 5 Shuja Nawaz, “At the Crossroads Again.” 6 Ibid. 7 “Nisar Reviews Meeting on National Action Plan,” AAJ News, accessed February 26, 2015, http://www.aaj.tv/2015/02/nisar-reviews-meeting-on-national-action-plan/.



in arresting people without proper evidences or homework done before. The treatment of those

apprehended should also not violate human rights; otherwise, the government will push these innocent

people in tot the ranks of extremists.

NACTA has been activated and National Coordinator has been appointed. NACTA can serve as fusion

center of all the intelligence if properly activated. Its success will depend on inter-agency

cooperation.8Furthermore, 16 sub-committees have been set up to make recommendations on different

points of the agenda.

Groups like Lashkar-e-Tayyaba LeT/Jamaatud Dawa and Haqqani Network have been termed as terrorist

groups and their funds have been frozen.9 The government seeks to match its list of proscribed terrorist

groups with the UN list. The interior ministry has added Harkat-ul-Jihad Islami, Harkat-ul-Mujahideen,

Falah-i-Insaniat Foundation, Ummah Tameer-i-Nau, Haji Khairullah Hajji Sattar Money Exchange, Rahat

Limited, Roshan Money Exchange, Al Akhtar Trust, Al Rashid Trust, Haqqani Network and Jamaatud

Dawa to the list of proscribed organisations.10

Having done that, the government has also made it clear

that there would be no distinction between good and bad Taliban.11

The law enforcement agencies are monitoring Madaris and are compiling lists of those receiving funds

from abroad. There is a drive to register all those Madaris which are operating illegally. On the other

hand, Pakistan Army is conducting counterterrorism operations in the tribal areas of Pakistan. Operation

Zarb-e-Azb is continued in North Waziristan and most of the areas has been cleared from terrorists.

Khyber II military operation is being started in Tirah Valley to clear the remaining terrorists in the

Khyber Agency.12

One positive of the counterterrorism is unanimity of all political and military leadership

on it. Civil and military leadership is on the same page regarding terrorism.13

But despite some progress on NAP there are some serious challenges too regarding the scope and

implementation of the plan. For instance, the death row of convicted terrorists has brought the criticism of

human rights groups, EU and UN Secretary General. Their argument is that execution of terrorists would

not solve the problem of terrorism.14

The execution of terrorists may also start a cycle of revenge. The

Taliban have already threatened to avenge the deaths of their brothers-in-arm by targeting civilians. The

issue of backlash cannot be ruled out.

The establishment of military courts has also brought criticism from lawyers and legal community.15

They

believe such military courts will undermine the judiciary of the country and will be tantamount to the

encroachment of army into judicial affairs. There are also concerns as to what would happen when the

two year period of military courts is over. Whether they would be given extension or judicial system

would have been improved till then to tackle terror cases?

The forceful eviction of unregistered Afghan refugees is creating burden on the Afghan government with

which Pakistan has improved its relations recently. UNHCR too has criticized it.16

Afghan government has

also shown concerns over it. The mishandling of Afghan refugees would damage Pakistan’s soft image

that it has earned by hosting over three million refugees for the last three decades, largest by any country.

8 “PM Sets NACTA in Motion, Forms 16 Committees for NAP,” Pakistan Today, accessed February 19, 2015, http://www.pakistantoday.com.pk/2014/12/28/national/pm-sets-nacta-in-motion-forms-16-committees-for-nap-2/. 9 Irfan Haidar, “Haqqani Network and JuD Banned,” Dawn, January 22, 2015, http://www.dawn.com/news/1158625. 10 Ibid. 11 “No Distinction Now between Good and Bad Taliban: Nawaz,” Dawn.com, December 17, 2014, http://www.dawn.com/news/1151397. 12 Ibrahim Shinwari, “Khyber-2 Operation against Militants to Start in March,” Dawn.com, February 25, 2015, http://www.dawn.com/news/1165781. 13 Shuja Nawaz, “At the Crossroads Again.” 14 Ibid. 15 “Lawyers Vow to Resist Military Courts - Pakistan,” Dawn.com, January 30, 2015, http://www.dawn.com/news/1160372. 16 “‘Harassment’ Drives Afghan Refugees from Pakistan,” BBC News, February 26, 2015, http://www.bbc.com/news/world-asia-31588821.



Terrorists have shifted their attention to sectarian violence as evidenced by recent attacks on Shiite

mosques. Lashkar-e-Jhangvi (LeJ) has sought help from TTP in face action against them. Most of the

executed terrorists also belong to LeJ.17

Partnership with LeJ has given TTP a much needed advantage of

penetration in Punjab and other regions. The TTP would be able to exact its revenge anywhere it chooses.

Some political parties like Jamaat-e-Islami, Jamiat-e-Ulma-e-Islama (F) and Pakistan Tehreek-e-Insaf had

abstained from voting in favor of the 21st Amendment. JUI(F) has shown reservations about the

monitoring and checking of Madaris. Wifaqul Madaris too has shown its concerns. The consensus of

religious and right wing parties is necessary for the action plan to succeed.

Stopping foreign funding of seminaries would be a daunting task where illegal means of fund transfer like

Hawala/hundi exist. Also, friendly countries of the Middle East would need to be approached to stop this

funding. Saudi Arabia, a long term friend of Pakistan, is already dismayed over reports of its funding of

terrorists in Pakistan.18

FATA reforms seem a long term strategy of the 20 points as it is a challenging task. Bringing reforms in

FATA would take the consensus of all the stakeholders including the people of FATA. In the same

manner, the issue of terrorism in Baluchistan is of different nature. The separatist terrorism there is of

ethnic nature. The NAP requires the Balochistan government to take initiative to bring dissident groups

into political process. This also seems a long term goal and would need a different strategy all together.

For the disruption of communication between terrorists, the government is taking action against the illegal

cell connections. Those who are not registered would be closed. But this does not mean that terrorists’

communication could be effectively disrupted as they still can use satellite phones, internet, and other

tools of communication.

Tackling radicalization in Punjab is challenging. Some sectarian outfits have long political association

with the mainstream parties. They also have developed strong bases and social networking with the help

of mosque and Madaris in their communities. They have radicalized huge segments of their communities

thorugh hate-based speeches and literature.

Military operations have not seen success and terrorists get back to the areas from where they are evicted

because no effective civil administration is there to take over from military.

Critique

The National Action Plan is stop-gap arrangement for tackling the menace of terrorism. It can be termed

as short term strategy---even then it has serious challenges. The country still needs a comprehensive anti-

terrorism strategy with short-, medium-, and long term goals. It also needs different strategies for different

types of terrorist groups like religious and nationalist separatists. A national consensus that has been built

after the Peshawar APS incident is ripe to take all the stakeholders as well technical experts into

confidence and develop a comprehensive strategy.

The current strategy of NAP has tilted the counterterrorism efforts towards the army. The army is not only

using force and conducting operations against the terrorists but also providing the policing and

intelligence. These are the domains of internal police and intelligence agencies. Now, they have also

taken over the judicial prosecution of the terrorists. It will have a double negative impact. On the one

hand it undermines democratic values of the country by giving all these powers to the army. On the other

hand, it puts a burden on the army of the administration along with the counter-insurgency. It seems the

civilian governments have handed its responsibilities to the army. Terrorism is political in nature and only

democratically elected governments of civilians and politicians can address the political issues.

17 “LeJ Forms Nexus with TTP: Ministry,” The Nation, February 26, 2015, http://nation.com.pk/national/26-Feb-2015/lej-forms-nexus-with-ttp-ministry. 18 Baqir Sajjad Syed, “Curiosity about Saudi Invitation to Sharif,” Dawn.com, March 1, 2015, http://www.dawn.com/news/1166658/curiosity-about-saudi-invitation-to-sharif.



It is also a fact that the country’s judiciary has failed to prosecute the terrorists. The conviction rate is

slow and terrorists are released for the lack of evidence. The judges also fear for their lives.19

In such a

case, judiciary should be rather strengthened through legislation. The establishment of alternative judicial

system under the army will undermine it further.

Any effective counter terrorism strategy also entails the root causes to be dealt with to stop the condition

that enable terrorists to prosper. The NAP does not seem to have taken that into account. In the case of

Pakistan, political misrepresentation, poor socio-economic indicators, structural flaws in governance,

rampant corruption, institutional lethargy and non-uniform development, lack of uniform education and

effective counter ideology are some of the reasons and preconditions of terrorism. Besides, the role and

presence of external powers, military takeovers and interference have all contributed to it.

Moreover, there are still doubts over the government’s stance that there is no more distinction between

good and bad Taliban. Pakistan has long been accused of harboring anti-Afghanistan and anti-India

militants and terrorists. The presence of Haqqani Network, Afghan Taliban leadership and LeT like

groups are not only bringing the criticism of the world but also tarnish Pakistan’s image in the world

community. They have also undermined Pakistan’s relations with the two neighboring states. If Pakistan

is serious in its fight against terrorism it has to satisfy its neighbors that it has taken concrete steps to deny

terrorists any sanctuaries or support. Pakistan would need the support of its neighbors and other powerful

countries because this fight cannot be won alone. Pakistan would need the support of Afghanistan to rope

in TTP and other terrorists. Pakistan would also need to work with India to normalize relations. So, NAP

should take into account all kinds of terrorist groups.

The Parliament approved the 21 amendment without much debate in the Parliament as it had abdicated its

power to All Parties Conference (APC). The civilian government seems to have outsourced its

constitutional duties to the military by setting up of nine military courts across the country. This will not

bode well for army as well as it will shoal into administrative overreach. Further, once the military is

taken away from its core duties and begins to operate autonomously, the polity will weaken.

The army should not be consumed by the prevailing rhetoric that military actions or rapid-fire military

justice alone can change the predatory political and social systems thriving in Pakistan for decades. Both

civilian and military regimes have fomented militancy as a weapon of choice at home and abroad.

Religion has been used to woo support and to prepare for the battle against internal and external foes.

Alliances between political parties and militant groups (many of whom are religion-based) are well

established and documented. The army will need to accept that its operations can only deal with the

symptoms of the diseases not its causes, which are economic, social, religious and therefore political.

Policy Options

If the overly ambitious National Action Plan is to succeed, clear and publicly transparent delineation of

responsibility and benchmarks need to be set up for both the military and the civilian teams and the

related ministries at the centre and in the provinces. They need to identify short-, medium- and long-term

elements of the plan and affix responsibility for each element on specific institutions and individuals. But

the overall responsibility must rest with the civilian leadership. Counterterrorism would need to deal with

reality instead of building over rhetoric sans mettle. This paper recommends the following policy actions

for counterterrorism:

The National Action Plan should be considered as a starting point. The civilian government

should work on comprehensive counterterrorism policy with long term goals addressing the root

causes of terrorism.

Parliament should remain supreme and a place where legislation is made regarding

counterterrorism.

Any laws regarding terrorism should be sufficiently debated within the Parliament.

19 “Conviction Rate Slow in Anti-Terrorism Courts in Pindi, Islamabad,” Dawn.com, December 18, 2014, http://www.dawn.com/news/1151583.



Civilian administration should not hand over its responsibilities to the military. Rather it should

work on enhancing its capacity. It should improve police force and its training and should

augment internal intelligence agencies.

NACTA should play a key role and be trusted as fusion center for all the intelligence agencies

where timely intelligence sharing is ensured. Inter-agency coordination is a must for

counterterrorism.

Counter narrative with political and military support should be strategically implemented.

Reforms in FATA are must but need to be done with consensus of the locals.

Terrorism in Baluchistan would need a different strategy as it is different from religious

terrorism.

IDPs should be timely resettled and rehabilitated. They should be properly taken care of while in

camps.

The government should deliver on social, economic, and political aspect of terrorism for long

term solution.

The National Action Plan can be successful if transparency and accountability is maintained in

implementing this plan. Mere rhetoric will not help achieve the required targets.

The government must capitalize on the momentum that has been generated in the backdrop of

APS attack and show seriousness and resolve so that the trust that has been lost between the

government and people is reestablished.

Pakistan should also work with Afghanistan closely and build on the positives since the

installation of new government in Kabul. It should show seriousness to the Afghan government

vis-à-vis their concerns.

Conclusion

The National Action Plan is a positive step but not a panacea to counter the deep rooted problem of

terrorism in the country. The momentum in the country is ripe and it seems a positive sign that all the

political forces and military came together to find a solution for it unanimously. But the plan has some

serious problems as well, which may not bode well for the goals it is set out to achieve. It is adopted in

haste without needed deliberations. The current plan has put most of the burden of counterterrorism on

the military. From the use of force to administrative and judicial responsibilities now lie with the army.

It is heartening that committees are made to look into all these issues yet some of the points would need

long deliberations and consensus: for instance, the registration and monitoring of Madaris and its foreign

funding, reforms in FATA and political reconciliation with dissidents in Balochistan. The plan lacks clear

benchmarks for achieving its objectives. It needs transparency and accountability. Furthermore, it should

break into short-, medium-, and long term goals. Further legislation would be required to look into the

issue in more detail.



Chairman Senate Mian Raza Rabbani’s inspiring speech enthralls audience at PIPS 2nd

annual Constitution Day Seminar, April 10, 2015

“Pakistan’s constitution is imperative for country’s federalism as it holds the key to protect the rights

of every citizen, irrespective of his religion, caste, creed, sex or physical appearance and allows all

cultures of federating units to blossom in a national synthesis - a Pakistani culture that reflects unity in

diversity,” it was stated by Honourable Chairman Senate of Pakistan at the occasion of “2nd

annual

Seminar on Constitution Day” on April 10, 2015 held at the Pakistan Institute for Parliamentary

Services.

The objective of the seminar was to develop awareness of the Constitution, its importance and

functioning of Parliament among an all-time full PIPS auditorium with over 185 participants

including Members of the Parliament, functionaries of Senate and National Assembly, civil society

and the youth. Students and faculty members from Quaid e Azam University, Fatimah Jinnah Women

University, Iqra University, International Islamic University, Ripah University, NDU, Islamabad

Model College for boys G 6/3, Islamabad Model College for Girls F 7/2, Beacon House School

Margala Campus and Roots Millennium School I-9 Islamabad not only attended the seminar, but 13

of them also participated in a debate competition to exchange their views on the theme – Constitution,

Parliament and Peace Building. Pakistan Institute for Parliamentary Services (PIPS) takes pride in the

fact that it commenced the tradition of celebrating official Constitution Day on 10 April 2014.

Inaugural Presidential Session – 1015 am to 1215 noon

Renowned Parliamentarians including Senator and former Speaker Provincial Assembly of Sindh,

Syed Muzaffar Hussain Shah, Ch Mahmood Bashir Virk (MNA and Chairperson Standing Committee

on Law, Justice and Human Rights) and Senator Maulana Abdul Ghafoor Haideri, Deputy Chairman,

Senate, spoke as key note speakers at the august occasion to familiarize the youth with the concept of

constitution as framework of the state and other relevant concepts through their key note speeches and

by sharing their personnel experiences. Mr Amjed Pervez, Secretary Senate, also attended the

function. Proceedings began with the National Anthem and recitation of verses from the Holy Quran

by Hafiz Anees. Mr Muhammad Rashid Mafzool Zaka, PIPS Director Research and IT welcomed the

Honourable Chairman Senate, MPs and dignitaries from Senate, National Assembly and faculty

members.

In his welcome remarks, PIPS Executive Director Mr Mehmood Salim Mehmood noted that

Constitution remains milestone viz a viz commencement of pluralistic parliamentary democracy in

Pakistan as envisioned by our founding fathers and as aspired by the great Pakistani Nation. He

stated, “We are delighted that today’s event is presided over by Honourable Mian Raza Rabbani who

is a beacon light of core values of pluralism, democracy, federalism and human rights. He is also the

President of PIPS Board of Governors, who has always inspired PIPS with the vision to involve the

youth in our outreach activities. In this context, recently we conducted two seminars on Constitution,

Parliament and State Building with the college as well as university students of Multan, Bahawalpur

and Lodhran. Today’s event is also a humble effort in bringing our youth together with

Parliamentarians to highlight and celebrate our consensus Constitution, which is a source of unity and

strength among all of us.”

Senator Syed Muzaffar Hussain Shah congratulated PIPS on holding the seminar on Constitution Day

to commemorate the 42nd

anniversary of the historic day of 10th April, 1973, when the National

Assembly of Pakistan signed the unanimous Constitution of Pakistan. The Senator apprised students

that Constitution enshrines trichotomy of powers among Legislature, Executive and Judicature and it

ensures rule of law in the country. Senator Syed Muzaffar Hussain Shah emphasized students to

understand, love and respect their Constitution, which enshrines fundamental rights of every

Pakistani. He acknowledged the vision of Prime Minister Z A Bhutto in building the unanimous

Constitution in 1973.



Ch Mahmood Bashir Virk, MNA, emphasized that Constitution is a sacred document that is

manifestation of sacrifices made by Quaid e Azam Muhammad Ali Jinnah and the 3 million people

who created the world’s largest Muslim state in 1947. He elaborated that in accordance with the

vision of our founding fathers Pakistan is an Islamic, federal and welfare state with parliamentary

democratic system and sovereignty of Allah. He stressed students to concentrate on their education

and always respect the consensus Constitution so that no one can dare abrogate or put it in abeyance.

Ch. Mahmood Bashir Virk also told students to remember that there are many of the fellow students

who do not enjoy the same facilities so we must all work hard to make Pakistan a prosperous united

country of Quaid e Azam Muhammad Ali Jinnah.

Deputy Chairman Senate of Pakistan Maulana Abdul Ghafoor Haideri eulogized the efforts of great

leaders like Prime Minister Zulfiqar Ali Bhutto and Mufti Mehmood who worked in unison to build

up an unprecedented consensus for the 1973 Constitution that remains the most unanimous social

contract between the State and its citizens.

Honourable Chairman Senate of Pakistan Mian Raza Rabbani congratulated the Executive Director

and academic faculty of the Pakistan Institute for Parliamentary Services (PIPS) for holding such a

memorable 2nd

annual seminar on the 42nd

National Constitution Day. He made an inspiring

presidential speech that enthralled the audience as a brimming auditorium including over 150 students

from 10 top educational institutions were spell bound and applauded the guiding deliberations, which

focused on key concepts of Pakistan’s consensus Constitution i.e federalism, provincial autonomy,

human rights, unity in diversity, a national Pakistani culture that reflects synthesis of local centuries

old culture and traditions practiced in our federating units.

He emphasized the need for a pro-active approach without any further delay by all Chief Ministers of

the provinces to implement the provisions of 18th Constitutional Amendment that can bring true fruits

of provincial autonomy to enhance service delivery to the masses and improve provision of

necessities and living standards of all citizens without any discrimination. The Chairman Senate of

Pakistan warned that the federation can neither sustain nor tolerate any misadventure of abrogating

the consensus Constitution of Pakistan by any usurper from the establishment. He inspired students to

be aware of their role as future leaders of the country to understand, respect and safeguard the

Constitution, which will perpetually strengthen the state and peace in the country.



Honourable Chairman Senate of Pakistan presented the

PIPS Constitution Day Mementoes to key note speakers

Deputy Chairman Senate, Senator Maulana Abdul

Ghafoor Haideri, Senator Syed Muzaffar Hussain Shah,

MNAs Ch Mehmood Bashir Virk and Ms Maiza

Hameed. Executive Director presented the Pakistan

Institute for Parliamentary Services souvenir to the

Honourable Chairman Senate Mian Raza Rabbani to

conclude the inaugural session of the seminar. A galaxy

of Parliamentarians including Senator Tahir Hussain

Mashadi, Ms Maiza Hameed MNA, Senator

Muhammad Khan Niazi and former Senator Dr Saeeda

Iqbal also participated in the event.

Session Two (1215 to 0145 pm) – Students’ Declamation Contest on Constitution, Parliament

and Peace Building:

The second session saw 13 well-articulated speeches

in a bilingual speech contest which reflected the

dynamism among Pakistani youth and their strong

commitment towards the values of pluralism,

federalism, Constitutional parliamentary democracy

and concept of Islamic welfare state serving every

citizen and each facet of the society. The Executive

Director PIPS, Mr. Mehmood Salim Mehmood

concluded the event by distributing prizes among the

winners of the speech competition contested by 13

participants from the 10 institutions. Mr Muzaffar

Ali Mahar, Director HR& F was Chief Judge for the

contest announced the results.

Ms Faruzan A Butt of the Islamabad Model College for Girls, F 7/2 secured the first position, Mr

Fahd Amin of International Islamic University achieved the second position, Mr Mohammad

Shahzeb from Iqra University got the third while Ms Naima Binte Shahab from Fatimah Jinnah

Women University got the consolation prize in the declamation contest titled Constitution, Parliament

and Peace Building. Mr Muhammad Rashid Mafzool Zaka, Director Research and IT, was the master

of the ceremony, who concluded the seminar with the word of thanks for the Chief Guest and all

participants. The event concluded with a national song by Raja Feroze Sadiq from WWF that

captivated the audience and slogan Pakistan Zindabad by all participants brought renewed zeal to

work, work and work for Pakistan.



PARLIAMENTARY BUSINESS

Senate Resolutions January-April 15, 2015 Compiled By

Ms. Tehseen Khalid

Senior Research Officer

S

No

Moved By Resolution Text Status

1. Senator Col. (R)

Syed Tahir

Hussain Mashhadi

“This House recommends that the Government should take appropriate

steps to preserve and develop the sacred archaeological sites in the

country.”

Unanimously

passed on

Monday, the

13th

April,

2015.

2. Senator Saleem

H. Mandviwalla

on his behalf and

on behalf of

Senators Saeed

Ghani and A.

Rehman Malik

“This House:-

Puts on record its deep appreciation to the Chairman Senate, Deputy

Chairman, Senate, Leader of the House and Leader of the opposition

for their excellent and untiring constitutional services rendered during

the Senate Session 2012-2015 under the able leadership of Syed

Nayyer Hussain Bokhari;

Appreciates the initiatives envisioned by Sayed Nayyer Hussain

Bokhari, Chairman Senate including the establishment of Senate

Forum for Policy Research (SFPR), Asian Parliament, evolution of

Pakistan institute for Parliamentary Services and other parliamentary

reforms;

Recognizes the efforts of the Senate 2012-2015 in creation of political

harmony;

Recognizes the legislative role performed by all members by giving

valuable inputs in the Committees and unanimously passing all Bills

either Government Bills or Private Member’s Bills;

Acknowledges the historical and memorable role played by the Senate

2012-2015 in strengthening the democracy;

Affirms its Commitment to carry forward the initiatives taken by the

Senate 2012- 2015.”

Unanimously

passed on

Wednesday,

the 11th

March,

2015.

3. Senator Mushahid

Hussain Syed

“The Senate of Pakistan, taking note of the fact that regional and

continental inter-parliamentary bodies had been established in almost

all the continents except Asia, whereas, Asia is the largest and most

populous continent with a great history, a vibrant present and on the

verge of realizing its great economic potential, as 21st century is being

rightly termed as ‘Asian century’.

Acknowledges that the Asian Parliamentary Assembly (APA),

currently being the largest parliamentary platform of Asia has been

revitalized and galvanized into a more vibrant organization under

Pakistan’s Presidency for the last one and half year, as two most

successful plenary sessions of Asian Parliamentary Assembly were

hosted by Senate of Pakistan besides the Executive Council meetings

and Trokia-Plus meetings which had generated a great momentum for

further integration of Asian countries’ Parliaments.

Recognizes that creation of the Asian parliament, an institutional voice

of Asian Century, would be the ultimate pivot towards effective and

mutually reinforcing regional and sub-regional partnerships.

Appreciates the vision of the President of APA, continued efforts of

permanent Headquarters of APA at Tehran, especially a

comprehensive research-based document on the fundamentals of the

Asian Parliament and initiatives of the Provisional Secretariat of the

APA which is based at Senate of Pakistan resulting in establishment of

a Special Committee for the Creation of Asian Parliament (SCCAP).

Unanimously

passed on

Tuesday, the

10th

March,

2015.



Unanimously adopts the resolution for establishment of Asian

Parliament and urges national parliaments of all Asian countries to

adopt similar resolutions besides asking their respective executives to

take concrete steps and move at a fast pace for establishment of an

Asian Parliament.”

4. Senator Karim

Ahmed Khawaja

“This House recommends that the Government should take

effective steps to check the sea intrusion along the coastal areas

of Balochistan and Sindh particularly Karachi, Thatta and

Badin.”

Unanimously

passed on

Monday, the

09th March,

2015. 5. Senator

Muhammad Talha

Mehmood

“This House recommends that para military force may be

deployed at Pak-China border including Sustat Check Post.”

Unanimously

passed on

Monday, the

4th

February,

2015. 6. Senator Hamza “The Senate of Pakistan resolves as under on the occasion of

Kashmir Solidarity Day, 5 February, 2015:

Expresses solidarity with our Kashmiri brothers and sisters in their just

struggle for their inalienable right to self-determination;

Reiterates Pakistan’s principled position on Jammu and Kashmir,

based on the numerous United Nations’ Security Council Resolutions,

which provide for the final disposition of the issue in accordance with the

will of the people determined through free, fair and impartial plebiscite

under the UN auspices;

Salutes the martyrs who have laid down their lives for the just cause of

freedom from Indian oppression;

Pays tribute to the courageous and brave Kashmiris for their steadfast

struggle in the face of worst kind of oppression by more than 700,000

Indian security forces;

Condemns the widespread human rights violations in Indian occupied

Kashmir;

Calls upon the Government of India to respect the human rights of the

people of Indian occupied Kashmir;

Rejects the farcical elections held in Indian occupied Kashmir, which cannot

be a substitute to a free and impartial plebiscite;

Conveys to our Kashmiri brothers and sisters our sincere sympathies in the

wake of the devastation caused by floods;

Pledges to continue extending political, moral and diplomatic support

to the valiant struggle of the Kashmiri people;

Urges the International Community to fulfil its promises to the people

of Jammu and Kashmir in the shape of numerous United Nations

Resolutions, calling for plebiscite;

Further urges the International Community to wake up to the worst kind

of human rights violations being committed in occupied Kashmir by the

Indian Security Forces; and

Agrees unanimously that Kashmir dispute is central to Pakistan-

India relations and holds key to durable peace in South Asia.”

Unanimously

passed on

Wednesday,

the 4th

February,

2015.

7. Senator

Muhammad Talha

Mehmood

“This House recommends that the Government

should take effective steps to control corruption in the

country.”

Unanimously

passed on Monday, the 2

nd

February, 2015.



PARLIAMENTARY BUSINESS

Budget Publications & Definitions Compiled By

Muhammad Faisal Israr

Research Associate

Budget Publications

Important Budget Publications presented by Federal and Provincial Governments

Publication Name Description

Budget Speech

(Federal and

Provincial)

• The Budget Speech is the Government's budgetary policy statement for the next financial year

and government's plan for expenditures and projected revenues and debts.

• It also contains a review of the economic and financial matters of the economy during the

preceding financial year.

Annual Budget

Statement (ABS)

• This document is tabled for each financial year in the National Assembly and Provincial

Assemblies to meet the requirements of Article 80(1) and 120(1) respectively of the

Constitution of the Islamic Republic of Pakistan.

• It contains the revenues with budgetary measures and both charged and voted expenditures.

Federal Budget in

Brief

• This document gives further breakdown of receipts and expenditure as summarized in the ABS.

• It contains a review of the previous and the current year budget.

Explanatory

Memorandum on

Federal Receipts

• It provides additional information on amount and structure of receipts provided in the Annual

Budget Statement and distinguishes between revenue and capital receipts.

Estimates of

Receipts

• This provincial document summarizes receipts from various sources i.e. transfers, from

federation, provincial taxes, non-tax receipts, borrowings, public account balances (receipts and

disbursements), etc.

Estimates of

Foreign Assistance

• This document provides a detailed version of foreign aid consisting of loans, credits from

friendly countries and international financial institutions and grants in aid and other specific

purpose grants.

Demands for

Grants and

Appropriations

• This document contains the detail of proposed expenditures in the Annual Budget Statement.

• The demand-wise summary in ABS is further broken down into functional & object

classification. This document is supported by the most detailed document “Details of Demands

for Grant and Appropriations”.

Details of

Demands for

Grants and

Appropriations

(Current and

Development)

• These documents are the most detailed documents as they provide the lowest level of detail of

Demands for Grants and include budget estimates for spending departments operating under

various ministries.

• They are provided for both Current and Development Expenditures.

Estimates of

Charged

Expenditure &

Demands for

Grants (Current &

Development)

• These provincial documents provide spending department/entity-wise detail of current and

development budget estimates under each grant separately covering all Administrative

Departments.

• The budget estimates are also presented according to Object and Function classification.

Medium Term

Budget Statement

• The Fiscal Responsibility and Debt Limitation Act 2005 binds the government to present this

document containing targets for various fiscal and macro-economic indicators for medium-term

(3 years) and a Statement of Responsibility by the Minister for Finance that the MTBS is based

on policy decisions with material, economic and fiscal implications that the federal government

has made and is consistent with the provisions of the Act.

Public Sector

Development

Programme(PSDP)

/Provincial Annual

Development

Programme

• The federal and provincial governments' combined expenditure relating to development

projects/schemes. The PSDP document includes project wise allocations for federal projects

separately for each Ministry/Division for a particular fiscal year. This is similar to the Annual

Development Programme (ADP) in the provinces.

• Key information provided, includes name of scheme, approval status, total estimated cost,

proposed allocation, expenditures, future throw forward, etc.



White Paper • This is provided by provinces and gives an overview of the fiscal operations and the

development programme of the provinces and briefly covers performance of major sectors and

future outlook, etc.

Supplementary

Budget

• Information on similar pattern as Demands for Grants and Appropriations. These are additional

funds required, which were not provided in the original budget. Supplementary Budget is

prepared and approved during the year of execution.

Budget Definitions

The following are definitions of terms commonly used in the Accounting Policies and Procedures Manual, 1999 issued by Auditor

General of Pakistan, Government of Pakistan:

Term Definition

Abstract An intermediate schedule prepared to facilitate the consolidation of financial information.

accounting entity This term includes the centralized accounts offices including the Executive Engineer of a public

works division and the self-accounting offices.

accounts office This term identify the offices carrying out the accounting work and typically includes the offices

of the DAO, AG and AGPR.

Accounting period The time period over which financial information is reported, normally either a year or a month.

accounting record Any document upon which accounting transactions are recorded or any other document issued or

used in the preparation and processing of accounting transactions.

accrual accounting A method of accounting that recognizes expenses when economic benefits have been consumed

and revenues when economic benefits have been generated.

Advance An amount paid by the Government to a contractor/supplier for the purpose of securing goods or

services; or an amount provided to a Government employee for a specified purpose, and to be

adjusted as per terms and condition of the advance.

advice note A list of authorized payments sent by an accounts office to a branch of the SBP or NBP. (includes

daily advice, payroll advice, pension advice, direct credit advice)

Annual Financial

Statements

A set of financial reports, produced after the close of the financial year by the Auditor- General of

Pakistan for the Federal and each of the Provincial Governments.

appropriation An allocation of funds to a spending ministry or department on the basis of the Authenticated

Schedule of Authorized Expenditure.

approval The permission given by an authority or a delegated authority to undertake a particular action,

such as incurring expenditure.

Asset Future economic benefits controlled by the entity as a result of past transactions or other past

events.

assignment account A Government bank account established with the NBP, to provide independent drawing facility

for nominated projects and other activities, within the prescribed limitation.

attached

department

A department which has direct relation with a Division and has been declared as such by the

Federal Government and represented in the Chart of Accounts entity code.

audit trail The capability to trace a particular balance from the financial statements down to its source

documents (and vice versa), as evidence that the balance is complete and accurate.

authorization (i) In accounting terms, the approval given by an authority or a delegated authority for a particular

payment to be made.

(ii) In the context of the Budget, the process of passing the Annual Budget Statement through the

legislature for approval.

the Bank State Bank of Pakistan, or The National Bank of Pakistan, as an agent of the SBP, unless

otherwise specified.

bank return A batch of documents received from the bank including the bank scroll, supporting vouchers, paid

cheques and other documents.

bank scroll A daily advice received from a designated branch of the National Bank of Pakistan or State Bank

of Pakistan, listing receipt collected and payments disbursed on behalf of the Government, against

each of the Government bank accounts.

Budget Defined in article 80 of the Constitution, a statement of the estimated receipts and expenditure of

the Government for a financial year, referred to as the Annual Budget Statement.



capital expenditure (i) For the purposes of budgeting, expenditure met from capital receipts, as given by a particular

grant number in the Chart of Accounts.

(ii) In accounting terms, expenditure incurred for the purpose of acquiring, constructing or

enhancing physical assets or on schemes of capital outlay, as given by the object code in the

Chart of Accounts.

capital receipt (i) For the purposes of budgeting, receipts obtained from sources of finance other than revenue

(e.g. loans).

(ii) In accounting terms, receipts generated from the proceeds of sale of physical assets or

receipts intended to set-off capital expenditure.

cash accounting A method of accounting that records cash payments and cash receipts only.

cash balance The amount held in a particular bank account at any point in time.

Cashflow The net movement in the cash balance over a particular reporting period, given by the sum of

payments and receipts.

Cashflow

Statement

A financial report provided to show the net movement in cash over a particular reporting period,

showing how and where the cash has been applied.

cashflow forecast An estimate made of likely future cashflows based on historical patterns of expenditures and

receipts, knowledge of expected payments (commitments) and collections (demands), changes in

Government policy and other factors.

Centralized

accounting entity

Any accounting entity for which the Accountant-General is responsible for the processing of its

accounting transactions

(e.g. certifying, authorizing and issuing payments) and maintaining its accounts.

certification A process undertaken by the DAO/AG/AGPR, including Executive Engineer of a public works

division, involving verification (proper approval and validity) and audit (scrutiny against

irregularities) of a payment prior to it being made. (previously referred to as pre-audit).

charged

expenditure

As defined in Article 81 of the Constitution, certain expenditures met from the Consolidated

Fund, which may be discussed, but not submitted to the vote of the National Assembly (or

Provincial Assembly in the case of Provinces).

chart of accounts A listing of codes on the basis of which accounting transactions are classified to provide

meaningful financial information.

claim voucher A document submitted by DDOs to the DAO/AG/AGPR office, containing the particulars of a

valid and duly approved claim for payment against a nominated budget head. (previously referred

to as a bill).

clearing account A type of General Ledger account which is used to transfer a balance from one entity or process

to another (includes exchange and settlement accounts).

commitment An obligation to make a future payment, the funds for which are reserved against the allocated

budget of an entity.

Consolidated

Financial

Statements

A set of financial reports produced by the Pakistan Audit Department which presents a

consolidated summary of the Annual Accounts of the Federation and each Province.

Consolidated Fund Defined in Articles 78 and 118 of the Constitution, refers to all revenues received by the Federal/

Provincial Government, all loans raised and all moneys received in repayment of any loan by that

Government.

Consolidated

Monthly Accounts

The Monthly financial reports produced by the AG/AGPR, which present a summary of the

accounts of the Federation/Provinces.

consolidation Aggregation of information from several entities to present as if one entity, therefore eliminating

transactions between the entities being consolidated.

contingent

expenditure

All non- development expenditure, other than salaries and salary related expenditure.

control account A type of general ledger account which summarizes a number of transactions from a subsidiary

ledger into a single balance.

delegated authority An officer formally empowered by the responsible authority to perform a particular function.

department The equivalent level of a Division, in the case of Provincial Governments, as given by the Rules

of Business and listed in the Chart of Accounts entity code.

development

expenditure

Expenditure provided in grants, relating to development projects. Development projects are

projects undertaken to acquire, build or improve physical assets or develop human resources.



direct credit A facility provided by the banks which allows salaries and other employee related payments to be

made directly into the bank accounts of those persons, without the need for an exchange of

physical cash or cheques.

Disclosure Display of financial information in a supplementary note to the financial statements, rather than in

its main body, in order to provide further detail about a particular item.

double entry

system

A system of recording accounting transactions which requires all journal entries (inputs) to the

General Ledger to be in balance, i.e. total debits equal total credits.

Entity An organizational unit of Government. This term can be applied to specific types of

organizational units, depending on the context (i.e. self-accounting entity, centralized accounting

entity, spending entity).

Equity An accrual accounting concept defined as the residual interest in the assets of an entity after the

deduction of all its liabilities.

exchange account A General Ledger account through which transactions between centralized accounting entities and

self-accounting entities of the Federal Government are recorded.

Excess An amount of expenditure exceeding the approved budget, which is regularized through an

Excess Budget Statement.

exempt entity Any entity outside the scope of the Manual of Accounting Principles and related manuals.

expense (i) In accrual accounting, defined as a decrease in future economic benefits in the form of

reductions of assets or increases in liabilities of the entity, other than those relating to distributions

to Government as owner, that result in a decrease in equity.

(ii) In cash and modified cash accounting, defined as the outflow of cash arising as a result

of payments issued in a given reporting period.

financial asset A reporting classification of assets, used to describe cash held and any assets readily convertible

to cash.

financial year The financial year commencing 1 July and ending 30 June, consisting of twelve monthly periods.

fixed assets Assets characterized by their long-term or strategic purpose. Fixed assets are usually physical in

nature, such as plant and equipment, buildings etc. In financial reporting, used synonymously with

‘non-financial assets’, because they are not readily convertible to cash.

function An element used in the Chart of Accounts, which provides financial information on particular

economic activities, according to the International Monetary Fund’s Government Finance

Statistics (GFS) classification scheme.

fund A pool of money, set aside and used for an intended purpose, as provided by legislation or special

orders (e.g. Consolidated Fund, trust fund).

funds available A term used in budgetary control to describe the remaining budget allocated to an entity, after

deducting outstanding commitments and actual payments.

general ledger The primary ledger in which accounting transactions are recorded, in double entry format, and

from which financial reports are produced.

general policy A set of general rules which defines how a transaction is treated in the books of accounts. Unlike

accounting policies, a general policy describes the overall treatment of a transaction.

Grant Funding provided to a Ministry or Department, through the Schedule of Authorized Expenditure.

imprest account Petty cash system for making small payments. Contains a set balance of cash which is

subsequently replaced by petty cash vouchers on payment of cash.

internal controls A term used to describe the system of checks, reports and procedures that are enforced in an

accounting system to protect against fraud and to ensure complete and accurate financial

information is produced.

journal entry a uniquely numbered input voucher to the General Ledger, containing accounting transactions,

used in the double-entry recording system.

Liability Future sacrifices of economic benefits controlled by the entity as a result of past transactions or

other past events.

memorandum

account

An account maintained separately to the General Ledger but still operated within the internal

control process. Information recorded in memorandum accounts is used to provide supplementary

information to the Financial Statements.

modified cash A method of accounting in which all cash payments and receipts are recorded, along with certain

assets and liabilities/commitments

non-development Expenditure provided for in grants, relating to the ongoing costs of Government, such as salaries



and allowances of employees and contingent expenditures.

object A Chart of Accounts element used to classify financial information according to the IAS

accounting requirements (e.g. asset, liability, revenue, expenditure, equity), and provide sub-

classifications therein (e.g. salaries, travel, transport).

obligation Obligation in the context of commitment means the legal requirement to honour the terms of a

contract rather than the term “commitment” which is used in its accounting context.

permanent record A record required to be maintained in order to generate accounting transactions, but is not in itself

a transaction. (e.g. payroll records, GP fund records. pension records).

personal ledger A ledger account maintained by the DAO/AG/AGPR, established as a drawing facility for

nominated purposes.

Public Account Defined in Article 78 of the Constitution, all other moneys received by or on behalf of the Federal

Government, other than the Consolidated Fund, or deposited with the Supreme Court or any other

court established under the authority of the Federation.

public debt The total liability arising from the borrowings of the Government, including both domestic loans

and foreign (or external) loans.

receipt (i) An amount of cash collected or the process of collecting money.

(ii) An official document provided to a payer, as proof that money was received.

receipt voucher A form with which amounts collectable by the Government are deposited with the bank,

containing the particulars of the receipt. (previously referred to as a challan).

reconciliation A process of substantiating recorded financial information against an alternative source of data

(e.g. bank reconciliation, reconciliation between accounts offices and spending departments).

release A sanction given by Ministry of Finance, permitting a particular budgetary allocation to be spent,

on the basis of cash being available.

Revenue (i) In accrual accounting, defined as increases in future economic benefits in the form of increases

or enhancements of assets or decreases of liabilities, other than those relating to contributions by

the Government as owner, that result in an increase in equity.

(ii) In cash and modified cash accounting, defined as an inflow of cash, arising as a result of

collections received in a given reporting period.

self-accounting

entity

Any accounting entity that performs its own accounting function and maintains its own accounts,

including certification, authorization and issue of payments.

settlement account A General Ledger clearing account through which cash transactions between governments are

recorded.

Special Deposits Accounts comprising of Public Account moneys that are operated under the authority of Ministry

of Finance, but are not trust accounts.

Statement of

Assets and

Liabilities

A financial report consisting of balances of assets and liabilities for an entity, as at a particular

period end date. Set out in the Financial Reporting Manual.

Statement of

Revenues and

Expenditures

A financial report consisting of balances of revenues and expenditures for an entity, over a given

reporting period. Set out in the Financial Reporting Manual.

sub-ledger Book of initial entry of all accounting transactions in a particular accounting office, for

subsequent double entry into the General Ledger.

Supplementary

Budget

Provided in Article 84 of the Constitution, an additional budget statement laid before Parliament,

where funding for an existing service is insufficient, or a need has arisen for new service which

was not included in the original budget.

Surrender An amount included in the original approved budget, that is given back because it has not or will

not be spent in the financial year by the entity.

suspense account An account used if the correct head to be debited or credited is unable to be identified at the time

of transaction, which shall be cleared once the correct head is identified.

Trust Account Legal entities in their own right, under the stewardship of the Government, and as such expected

to produce financial statements in their own name. Trust accounts are normally established under

an Act of Parliament or Presidential Order.

voted expenditure As defined in Article 82 of the Constitution of Pakistan, that part of the Annual Budget Statement

relating to other expenditure, submitted to the National Assembly in the form of demands for

grants, on which the Assembly votes.

For feedback feel free to contact Editor at: Ataturk Avenue (Service Road), F-5/2, Islamabad Email: [email protected] Web: www.pips.gov.pk

Pakistan Institute for Parliamentary Services was established in Dec 2008

through an act of the Parliament to promote research, provide training and to

provide facility of information to the Parliamentarians in performance of their

duties and for matters connected therewith and ancillary thereto.

PIPS team endeavors to serve the Parliament through its cherished values of :

Integrity, professionalism, non-partisanship, accessibility and anticipation

Disclaimer: The author(s) of each article appearing in this Digest is/are solely responsible for the content thereof; the publication of an article shall not constitute or be deemed to constitute any representation by the Editors or Institute.

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