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  "title": "PUNJAB FINANCIAL ADVISORY SERVICES ACT 2025",
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  "text": "THE PUNJAB FINANCIAL ADVISORY SERVICES ACT 2025 \r\n(XL of 2025) \r\nCONTENTS \r\n1. Short title, extent and commencement \r\n2. Definitions \r\n3. Establishment of Authority \r\n4. Board \r\n5. Functions of the Authority \r\n6. Chief Executive Officer \r\n7. Appointments \r\n8. Appointment by transfer \r\n9. Fund \r\n10. Bank accounts \r\n11. Budget and accounts \r\n12. Audit \r\n13. Fee \r\n14. Joint ventures and outsourcing \r\n15. Delegation of powers \r\n16. Disclosure of interest \r\n17. Transfer of Assets and liabilities \r\n18. Authentication of instruments \r\n19. Recovery of dues \r\n20. Annual report \r\n21. Appeal \r\n22. Indemnity \r\n23. Power to make rules \r\n24. Regulations \r\n25. Power to amend the Schedule \r\n26. Overriding effect \r\n27. Removal of difficulties \r\nSCHEDULE \r\n \r\n \r\n  \r\nTEXT \r\n1\r\nTHE PUNJAB FINANCIAL ADVISORY SERVICES ACT 2025 \r\n(XL of 2025) \r\n[29th May, 2025] \r\nAn \r\nAct \r\nto establish the Punjab Financial Advisory Services. \r\nIt is necessary to establish an Authority for provision of financial and management \r\nadvisory services, quality services for timely decisions, efficient use of public resources \r\nin the public interest and the matters ancillary thereto and connected therewith. \r\nBe it enacted by Provincial Assembly of the Punjab as follows: \r\n1. Short title, extent and commencement . (1) This Act may be cited as the \r\nPunjab Financial Advisory Services Act 2025. \r\n(2) It extends to whole of the Punjab. \r\n(3) It shall come into force at once. \r\n2. Definitions. In the Act: \r\n(a) “Act” means the Punjab Financial Advisory Services Act 2025; \r\n(b) “Authority” means the Punjab Finan cial Advisory Services  established \r\nunder the Act; \r\n(c) “Board” means the Board constituted under section 4 of the Act; \r\n(d) “Chairperson” means the Chairperson of the Board; \r\n(e) “client” means the beneficiary entity including but not limited to an \r\nAdministrative Department, autonomous body, company or entity as \r\ndefined in the Punjab Go vernment Rules of Business 2011 or  international \r\norganization, non -governmental organization or private sector entity who \r\nengages the Authority for its financial and management advisory services; \r\n(f) “fee” means the fee for provision of services by the Authority; \r\n(g) “Finance Department” means the Finance Department, Government of the \r\nPunjab; \r\n(h) “financial year” means the year starting on the 1 st July and ending on 30 th \r\nJune of each year; \r\n(i) “Fund” means the Fund established under section 9 of the Act;  \r\n(j) “Government” means Government of the Punjab; \r\n(k) “Member” means a Member of the Board; \r\n(l) “prescribed” means prescribed by the rules or regulations made or framed \r\nunder the Act; \r\n(m) “regulations” means the regulations framed by the Authority under the Act; \r\n(n) “rules” means the rules made under the Act; \r\n(o) “Schedule” means the Schedule attached to the Act; and \r\n(p) “services” means the services as provided in the Schedule. \r\n                                                 \r\n1This Act was passed by Provincial Assembly of the Punjab on 21 May 2025; and was assented to by Governor of the Punjab on 29 \r\nMay 2025; and was published in the Punjab Gazette (Extraordinary), dated: 29 May 2025, pp. 4775-4781. \r\n3. Establishment of Authority. The Government may, by notification in th e official \r\nGazette, establish an Authority to be known as the Punjab Financial Advisory Services  \r\nwhich shall be a body corporate having perpetual succession and a common seal, with \r\npower to enter into contracts, agreements, Memorandum of Understanding and may \r\nacquire or dispose of property, and may, by the its name, sue or be sued. \r\n4. Board. (1) The Authority shall perform its functions and exercise its authority \r\nthrough the Board which shall consist of the following: \r\n(a)  Minister for Finance. Chairperson \r\n(b)  Secretary to the Government, Finance Department. Vice Chairperson \r\n(c)  Secretary to the Government, Planning  and \r\nDevelopment Board or his representative not below the \r\nrank of Additional Secretary. \r\nMember \r\n(d)  Secretary to the Government, Law and Parliamentary \r\nAffairs Department or his representative not below t he \r\nrank of Additional Secretary. \r\nMember \r\n(e) Secretary to the Government, Local Government and  \r\nCommunity Development  Department or his \r\nrepresentative not below t he rank of Additional \r\nSecretary. \r\nMember \r\n(f) Secretary to the Government, Housing, Urban \r\nDevelopment and Public Health Engineering \r\nDepartment or his representative not below t he rank of \r\nAdditional Secretary. \r\nMember \r\n(g) Secretary to the Government, Implementation and \r\nCoordination Wing of Services and General \r\nAdministration Department or his representative not \r\nbelow the rank of Additional Secretary. \r\nMember \r\n(h) Chairperson Punjab Revenue Authority or his \r\nrepresentative not below t he rank of Additional \r\nSecretary. \r\nMember \r\n(i) Two members of Provincial Assembly of the Punjab, \r\none from the Treasury and one from the Opposition, to \r\nbe nominated by the Speaker of the Assembly. \r\nMembers \r\n(j) four experts from private sector. Members \r\n(k) Chief Executive Officer of the Authority. Member/Secretary \r\n(2) No act or proceedings of the Board shall be invalid merely by reason of any \r\nvacancy or defect in its constitution. \r\n(3) Seven Members shall cons titute the quorum  for a meeting of the Board  \r\nwhich shall be held, at least once in three months,  on such date, time and place as the  \r\nChairperson or in his absence, the Vice Chairperson may determine. \r\n(4) The agenda of a meeting shall be approved by the Chairperson.  \r\n(5) The Chairperson or, in his absence, Vice Chairperson shall preside over \r\nthe meeting of the Board  and in absence of both, the meeting shall be presided by the \r\nMember so elected by the Members present. \r\n(6) The Members at clause ( j) of sub -section (1) , shall be appointed by the \r\nChief Minister for a term of three years, however, they shall serve during the pleasure of \r\nthe Chief Minister and they shall have such qualification s and experience as may b e \r\nprescribed or until so prescribed as may be determined by the Board. \r\n(7) In case a Member, at clause (j), of sub -section (1), a bsents  himself from \r\nthree consecutive meetings of the Board without prior permission of the person presiding \r\nover the meeting, he shall stand disqualified as Member of the Board. \r\n5. Functions of the Authority . (1) The Authority may perform such functions and \r\nexercise such powers as are necessary for carrying out the purposes of the Act. \r\n (2) Without prejudice to the generality of sub -section (1), the Authority may \r\nperform the following functions, including but not limited to: \r\n(a) offering cost effective high -quality services while maintaining institutional \r\nknowledge repository; \r\n(b) financial and management advisory support; \r\n(c) issue financial and management guidelines; \r\n(d) prepare and approve its annual budget; \r\n(e) advise the Government on the matters related to the services; \r\n(f) raise funds through borrowing, investments, leasing of assets or any other \r\nmeans in such manners as may be prescribed through rules; \r\n(g) prepare the annual report and submit it to the Government for its approval; \r\n(h) enter into and perform such contracts or agreements or joint venture with \r\nlocal and international organizations as may be necessary for carrying out \r\nthe purposes of the Act; \r\n(i) collect or cause to be collected, fees on the use of the services; \r\n(j) establish different wings  and delegate such powers to such  wings as are \r\nnecessary for the efficient and effective performance of its functions under \r\nthe Act; \r\n(k) disseminate and create awareness about the services offered by it by \r\norganizing road shows or seminars to attract clients; \r\n(l) collaborate with the Gov ernment, the local government or any other public \r\nor private sector entity for improvement of financial and management \r\nservices; \r\n(m) procure equipment, machinery, instruments, materials, data and services \r\nrequired for carrying out the purposes of the Act; \r\n(n) enter into partnership with national and international consultants, agencies, \r\norganizations or companies; \r\n(o) develop digital tools and platforms to enhance transparency and efficiency \r\nin public financial management; \r\n(p) establish a center of excellence for research, trainin g and innovation in \r\nfinancial and management advisory services; \r\n(q) facilitate innovative financing solutions such as green bo nds and social \r\nimpact bonds; \r\n(r) constitute one or more committees consisting of the Members, employees \r\nor such other persons as it may de em fit and assign functions for the \r\npurposes of the Act; and \r\n(s) perform such other functions as the Government may assign to achieve the \r\nobjectives of the Act. \r\n6. Chief Executive Officer . (1) There shall be a  Chief Executive Officer of the \r\nAuthority to be appointed by the Chief Minister. \r\n(2) The Chief Executive Officer shall exercise such powers and perform such \r\nfunctions as the Board may assign to him. \r\n(3) The Chief Executive Officer shall have such qualifications, experience , age \r\nand other requirements, and shall receive such salary and allowances, and be subject to \r\nsuch conditions of service as may be prescribed or until so prescribed, as the Board may \r\ndetermine. \r\n(4) The Chief Executive Officer may approve deployment of resources  for a \r\nclient service worth not more than fifty million rupees and may recommend for approval \r\nof a client service exceeding fifty million rupees to the Board. \r\n(5) The Chief Executive Officer shall be answerable to the Board  for \r\nadministrative, financial and technical matters, as may be prescribed. \r\n(6) The Board  may empower the Chief Executive Officer to re -appropriate \r\nfunds from one project to another on the basis of progress of the projects. \r\n7. Appointments. (1) The Authority may appoint such employees, experts or \r\nconsultants and other staff in such manner and on such terms and co nditions as may be \r\nprescribed. \r\n(2) Subject to the terms and conditions of appointment, the Authority may, at \r\nany time, terminate the services of an employee by serving thirty days' prior no tice or on \r\npayment of thirty days salary in lieu of the notice. \r\n8. Appointment by transfer . (1) The Chief Minister  may, on the request of the \r\nAuthority, transfer and post the services of a  civil servant to the Authority, on terms and \r\nconditions which shall n ot be less favourable than those admissible to him immediately \r\nbefore his transfer and posting. \r\n (2)  The employee transferred and posted under sub-section (1) shall continue \r\nto be the employee of the Governm ent and shall be  liable to be transferred and posted \r\nback to the Government. \r\n9. Fund. (1) There shall be a Fund to be known as the Punjab Financial Advisory \r\nServices Fund to be administered and controlled by the Authority in such manner as it \r\nmay prescribe. \r\n(2) The Fund shall consist of: \r\n(a) funds provided by the Government; \r\n(b) loans or grants by the Government or the Federal Government; \r\n(c) loans or funds obtained by the Authority under the Act; \r\n(d) grants and loans negotiated and raised, or otherwise obtai ned, by the \r\nAuthority under the Act; \r\n(e) income from fee  and interest earned on the Fund and the proceeds from \r\nthe lease or sale of property, asset or any other valuable; \r\n(f) income from investments; \r\n(g) funds raised by issuance of bonds or securities with the approval of the \r\nGovernment;  and \r\n(h) any other sums received by the Authority. \r\n(3) The Authority shall meet all its expenses from the Fund. \r\n10. Bank accounts . The Authority shall open and maintain its accounts at such \r\nscheduled bank as may be prescribed  subject to the concurrence of the Finance \r\nDepartment. \r\n11. Budget and accounts . (1) The Authority shall maintain proper accounts and \r\nother records relating to its financial affairs including its income and expenditure, and its \r\nassets and liabilities in such form and manner as may be prescribed. \r\n(2) After the conclusion of a financial year, the Au thority shall, in the manner \r\nas may be prescribed, cause to be prepared for the financial year statements of account \r\nwhich shall include a balance sheet and an account of income and expenditure. \r\n(3) The expenditure for which no provision has been made in the a pproved \r\nbudget, shall be incurred with prior approval of the Board. \r\n(4) The Board may delegate its powers to Chief Executive Officer to administer \r\nand incur expenditure in the matters of urgent nature subject to such conditions as it may \r\ndetermine. \r\n12. Audit. (1) The Auditor General of Pakistan shall annually audit the accounts of \r\nthe Authority. \r\n(2) The Authority, in addition to the audit under sub-section (1), shall cause the \r\naccounts of the Authority annually audited by a registered Chartered Accountant or a  \r\nregistered firm of Chartered Accountants.  \r\n(3) The auditor appointed under sub-section (2) shall: \r\n(a) be provided such access to the books, accounts and other documents as \r\nmay be considered necessary for the audit of accounts; \r\n(b) authenticate balance sheet, inco me and expenditure statement of the \r\nAuthority before issuance; and \r\n(c) submit the annual or any speci al audit report to the Board  and the same \r\nshall take appropriate remedial or other action in the light of the audit \r\nreport. \r\n13. Fee. The Authority shall determine the fee for the services provided by it on case \r\nto case, man-month or lump sum basis through market estimates. \r\n14. Joint ventures and outsourcing . (1) Notwithstanding the provisions contained \r\nin the Punjab Public Private Partnership Act  2025, the Punjab Procurement Regulatory \r\nAuthority Act 2009 and subject to such terms and conditions as may be approved by the \r\nAuthority for performance of its functions under th e Act, the Authority may enter into any \r\njoint venture agreement with any Government agency or or ganization, any local or \r\nforeign entity. \r\n(2) The joint venture agreements or public private partnership agreements \r\nunder sub -section (1), may be executed by the Chief Executive Officer or any other \r\nemployee as may be so authorized by the Board. \r\n15. Delegation of powers. (1) The Board may, with or without conditions, delegate \r\nto the Chairperson, Vice Chairperson, Chief Executive Officer, a committee or Member \r\nor its employee any of its functions except to: \r\n(a) frame regulations; \r\n(b) approve the annual budget; \r\n(c) constitute committee; \r\n(d) approve policies and guidelines; \r\n(e) approve annual report; and \r\n(f) consider audit report. \r\n(2) The delega tion of such functions  shall be in writing and shall specify the \r\nconditions, limitations, or restrictions, if any, subject to which the functions  are to be \r\nexercised or performed. \r\n16. Disclosure of interest . If any Member or  employee including consultant, and \r\nauditor or the family of such a Member or employee including consultant, and auditor \r\nhas, direct or indirect, interest in any matter relating to the Authority, such Member or \r\nemployee including consultant, and auditor shall forthwith dis close that interest to the \r\nAuthority and the Authority may take such action as it may consider appropriate. \r\n17. Transfer of Assets and liabilities . (1) The Government or a ny other authority \r\nor agency may, for purposes of  the Act, transfer any assets, rights and liabilities to the \r\nAuthority pursuant to financial services agreement on such terms and conditions as are \r\nmutually agreed. \r\n(2) Subject to such conditio ns as the Board may approve, the Government \r\nmay assign a contract made in relation to the services to the Authority and the same \r\nshall be deemed to be the successor of the Government for purposes of such contract. \r\n18. Authentication of instruments . All orders, decision s and other instruments of \r\nthe Authority shall be authenticated by the signature of the Chief Executive Officer or any \r\nother employee so authorized by the Board. \r\n19. Recovery of dues . (1) If a client fails to pay any amount due to the Authority, \r\nthe employee of the Authority duly authorized, shall recover the due amount as an arrear \r\nof services in such manners as may be prescribed. \r\n(2) The late fee to be charged under the Act s hall be prescribed  and such \r\namount shall form part of the Fund. \r\n20. Annual report . (1) The Authority shall, within three months of the close of a \r\nfinancial year, submit to the Government an annual report which shall consist of: \r\n(a) the statement of accounts and audit reports; \r\n(b) a comprehensive statement of the work and activities during the preceding \r\nfinancial year and its proposed projects and schemes; and \r\n(c) such other matters as  may be prescribed or as the Authority may consider \r\nappropriate. \r\n(2) The Government shall, within three months of the receipt of the annual \r\nreport from the Authority, cause it to be laid in Provincial Assembly of the Punjab. \r\n21. Appeal. Any person aggrieved by any order or  decision of the Authority under \r\nthe Act, rules or  regulations may, within fifteen days from the date of communication of \r\nsuch order, prefer an appeal to the Chief Secretary or such authority as the Government  \r\nmay, by notification, appoint. \r\n22. Indemnity. No suit, prosecution or other legal proceedings shall lie against the \r\nAuthority, Board, any Member, officer, consultant and other employee of the Authority, in \r\nrespect of anything caused or done or intended to be caused or done in good faith under \r\nthe Act. \r\n23. Power to make rules . The Government may, by notification in the official \r\nGazette, make rules for carrying out the purposes of the Act. \r\n24. Regulations. The Authority may frame regulations for giving effect to the \r\nprovisions of the Act. \r\n25. Power to amend the Schedule . The Government may, by notification in the \r\nofficial Gazette, amend the Schedule. \r\n26. Overriding effect .- In the event of any conflict or inconsistency between the \r\nprovisions of the Act and the provisions of any other law for the time being in force,  the \r\nprovisions of the Act shall prevail to the extent of such inconsistency or conflict. \r\n27. Removal of difficulties.- If any difficulty arises in giving effect to any provision of \r\nthe Act, the Government may make such order, not inconsistent with the Act, as may be \r\nnecessary for the removal of such difficulty. \r\n \r\n  \r\nSCHEDULE \r\n(see section 2(p)) \r\nSr. No. Services \r\n1 Financial Planning. \r\n2 Financial Modeling \r\n3 Financial Analysis. \r\n4 Investment Advisory. \r\n5 Project Financing. \r\n6 Transaction Advisory. \r\n7 Tax Advisory or Revenue Management. \r\n8 Public Financial Management. \r\n9 Corporate Governance. \r\n10 Performance Evaluation and Internal Controls. \r\n11 Third Party Validation or Verification. \r\n12 Policy and Research. \r\n13 Management Information System or Information Technology. \r\n14 Human Resource Management. \r\n15 Capacity Building. \r\n16 Business Process Re-Engineering. \r\n17 Procurement and Contract Management. \r\n18 Innovative Financing. \r\n19 Green Financing.  \r\n20 Debt Management. \r\n21 Asset Management. \r\n22 Risk Management. \r\n23 Legal Advisory. \r\n24 Feasibility Studies. \r\n25 Project Life Cycle Management.",
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