Controller General of Accounts (Appointment Functions and Powers) Ordinance, 2001

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THE CONTROLLER GENERAL OF ACCOUNTS (APPOINTMENT, 
FUNCTIONS AND POWERS)  ORDINANCE, 2001  
 
 
 
 
 
 
CONTENTS 
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1. Short title, extent and commencement.  
  
2. Definitions.  
  
3. Transfer of accounting functions.  
  
4. Controller General of Accounts.  
  
5. Functions of the Controller General.  
  
6. Certain offices to work under the control of the Controller General.  
  
7. Reports.   
 
8. All accounting offices to assist and afford facilities.  
  
9. Delegation of powers.   
 
10. Terms and conditions of service of Provincial employees not to be adversely effected.
   
11. Power to make rules.  
 
12. Power to make regulations.   
 
13. Removal of difficulties.     
 
 

 
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THE CONTROLLER GENERAL OF ACCOUNTS (APPOINTMENT, 
FUNCTIONS AND POWERS) ORDINANCE, 2001  
 
ORDINANCE No. XXIV OF 2001 
[1st July, 2001]  
 
An  
Ordinance 
 
 to provide for separation of accounting functions and appointment of Controller  
 General of Accounts 
 
 WHEREAS it is expedient to provide for separation of accounting functions and appointment 
of Controller­General of Accounts and for matters connected therewith or incidental thereto; 
 AND WHEREAS the National Assembly and the Senate stand suspended in purs uance of 
the Proclamation of Emergency of the fourteenth day of October, 1999, and the Provisional 
Constitution Order No. 1 of 1999; 
 AND WHEREAS the President is satisfied that circumstances exist which render it necessary 
to take immediate action; 
 NOW, THEREFORE, in pursuance of the Proclamation of Emergency of the fourteenth day of  
October, 1999, and the Provisional Constitution Order No. 1 of 1999, read with the Provisional  
Constitution (Amendment) Order No.9 of 1999, and in exercise of all powers en abling him in that  
behalf, the President of the Islamic Republic of Pakistan is pleased to make and promulgate the  
following Ordinance:— 
 1. Short title, extent and commencement .—(1) T his Ordinance may be called the 
Controller-General of Accounts (Appointment, Functions and Powers) Ordinance, 2001. 
 (2) It extends to the whole of Pakistan. 
 (3) It shall come into force on the first day of July, 2001. 
 2. Definitions.—(1) In this Ordinance, unless there is anything repugnant in the subject or 
context:— 
(a) “appropriation accounts” means accounts relating to expenditure brought into 
account during a financial year to several items specified in the schedules 
of expenditure authenticated under the Budgetary, Provisions Order, 2000 
(Chief Executive's Order No.6 of 2000). 
(b)  “Auditor General” means the Auditor­General of Pakistan appointed under  
Article 168 of the Constitution of the Islamic Republic of Pakistan; 
(c)  “Controller General” means the Controller­General of Accounts appointed 
 under section 4; and 
 
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(d)  “Finance Accounts ” means the accounts exhibiting annual receipts and  
disbursements as  well as balances of assets and liabilities of the Federal 
Government as on the thirtieth June of a financial year. 
 3. Transfer of accounting functions. — On the commencement of this Ordinance, the 
Auditor­ General shall, by order published in the official Gazette, transfer accounting functions 
to the Controller­General of Accounts. 
 4. Controller General of Accounts. —There shall be a Controller General of Accounts who 
shall be appointed by the President from amongst the officers of the Accounts Group and shall be 
a BPS 22 officer. 
 5. Functions of the Controller General.— The functions of the Controller  General shall 
be— 
(a)  to prepare and maintain the accounts of the Federation, the Provinces and 
district Governments in such forms and in accordance with such methods and 
principles as the Auditor­General may, with the approval of the President, 
prescribe from time to time; 
(b)  to authorise payments and withdrawals from the Consolidated Fund and Public 
Accounts of the Federal and Provincial  Governments against approved 
budgetary provisions after  pre­audited checks as the Auditor­General may, 
1[with the approval of the president] from time to time, prescribe; 
 
 1[Provided that in case of exigency Ministry of Finance or Finance Departments, as the case 
may be, may authorize payments directly from the State Bank of Pakistan and submit such 
information to Controller General to enable him to record the transactions;] 
 
(c)  to prepare and maintain accounts of such organizations and authorities 
established, set up or controlled by the Federation or Prov inces as may be 
assigned to him by the President  or, as the case may be, the Governor of a 
Province. 
 
(d)  to lay down the principles governing the  internal financial control for 
Government  departments in consultation with the Ministry of Finance and 
the Provincial Finance Departments as the case may be; 
 
(e)  to render advice on accounting procedure for new sch eme, programmes or 
activities undertaken by the Government concerned;  
 
(f)  to submit accounts compiled by him or any other person responsible in that 
behalf, after the close of each financial year, to the Auditor­General, showing 
under the respective heads the annual receipts and d isbursements for the 
purpose of Federation and of each Province within the time­frame prescribed 
by the Auditor­General; 
 
(g)  to provide, in so far as the accounts compiled by him permit, to th e Federal 
Government or, as the case may be, the Provincial Government or, District 
Government such information as such Governments may from time to time 
require; 
 
1Ins, Subs and added by Finance Act 2014, s. 6 (w.e.f. 1­2­2014). 
 
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 (h)  develop and maintain an efficient system of pension, provident funds and other 
retirement benefits in consultation with the concerned Government; 
(i)  to co­ordinate and ensure resolution of audit observation o f the Audit 
Department with the concerned department; and 
(j)  to prescribe syllabus, standards and provide facilities for the training of 
officers and staff under his administrative control. 
 
 6. Ce rtain offices to work under the control of the Controller General .__(1) The 
Controller General shall have such offices as the Federal, Provincial and district levels and such 
officers working in these offices as tray be notified for this purpose by the Federal Government and 
the respective Provincial Government. 
 (2) Until such time the offices of the Controller General specified in subsection (1) are 
notified the following accounting organization shall work under the Controller General, namely:__ 
(a) the Accountant General of Pakistan Revenues and its sub­offices; 
(b)  the Military Accountant General and its sub­offices; 
(c) the Offices of the Provincial Accountant General of each Province and the 
offices subordinate to them; 
(d)  the Chief Accounts Officers of the departmentalized accounting offices; and 
(e)  any other departmentalized accounting organizations as well as their 
sub­offices. 
 (3) The Controller General shall be the administrative head of all the offices subordinate to 
him with full authority for transfer and posting within his organization. 
 7. Reports. —From the accounts directly kept or maintained by him of by accounts 
officers subordinate to him, and from the accounts kept and maintained by other entities,  
including self-accounting entities, the Controller General shall— 
(a)  prepare each year the appropriation and finance accounts and such other 
accounts as may be prescribed by rules for submission to the Auditor­General 
on such dates as may be specified by him; 
(b)  prepare and submit to the Auditor­General for each financial year a 
Consolidated and General  Financial  Statement  incorporating  the  summary  
of  the  accounts  of  the Federation,   all   provinces   and   district   authorities.   
The   Auditor­General,   after authentication,   shall   forward   t he   same   to   
the   Federal  Government,  Provincial Governments and district authorities. 
(c)  prepare and submit to the Federal, the respective Provincial Governments 
and the Auditor­General, statement s and summaries of monthly or quarterly 
accounts as on such formats as may be prescribed by rules. 
 
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 8. All accounting offices to assist and afford facilities .—All Accounting Offices shall 
afford all necessary facilities for efficient discharge and functioning of the office of Controller General. 
 9. Delegation of Powers. — The Controller General may, by general of special order, direct 
that all or any of his powers under this Ordinance shall, under such conditions, if any, as may be 
specified, be exe rcisable by any officer or officers of his organization.  
 10. Terms and conditions of service of Provincial employees  not to be adversely 
effected.— Nothing contained in this Ordinance shall be, construed in any manner to impair or 
adversely affect the terms and conditions of service of the Provincial Government employees 
working in the' Provincial and District Accounts Offices. 
 11. Power to make rules. —The Federal Government may, by notification in the official 
Gazette, make rules for carrying out the purposed of this Ordinance. 
 12. Power to make regulations .—The Controller General may, with the previous approval 
of the Federal Government, by notification in the, official Gazette, make such regulations not 
inconsistent with the provisions of this Ordinance and the rules made thereunder, as he mad consider 
necessary or expedient for carrying out the purpose of this Ordinance. 
 13. Removal of difficulties.—If any difficulty arises in giving effect to any provisions of 
this Ordinance, the President may make such Order, not inconsistent with the provisions of 
this Ordinance, as may appear to him to be necessary for the purpose of removing the difficulty. 
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