Public Finance Management Act 2019 and Auditor-General's (Functions, Powers and Terms and Conditions of Service) Ordinance 2001

Pakistan's national fiscal framework is grounded in the Constitution of 1973 (Arts. 78-88 on the Federal Consolidated Fund and budget, Arts. 168-170 on the Auditor-General) and the Public Finance Management Act 2019 (Act No. XIII of 2019), which replaced earlier ad hoc provisions and introduced a medium-term budgetary framework, fiscal risk statements, and the Controller General of Accounts as principal accounting officer. The fiscal year runs July 1 - June 30, with the Finance Minister presenting the Annual Budget Statement and Public Sector Development Programme to the National Assembly under Art. 80. The Auditor-General of Pakistan (AGP), appointed by the President on Prime Minister's advice for a non-renewable 4-year term under Art. 168 + AGP Ordinance 2001, audits the Federation, all four provinces, and district governments, reporting through the President to Parliament and the Public Accounts Committee. The AGP is an ASOSAI member and issues annual audit reports classified by Civil, Defence, Revenue, and Public Works. Procurement is governed by the PPRA Ordinance 2002 + Rules 2004, with the PPRA EPADS v2.0 e-procurement platform. The Right of Access to Information Act 2017 mandates proactive disclosure by all federal public bodies. Pakistan has been in multiple IMF programs (2019 EFF, 2023 SBA); no confirmed published IMF Fiscal Transparency Evaluation. 16 PEFA assessments (12 public, 4 non-public); most recent national PEFA 2020 (non-public). OBS ~44/100 (2021, secondary source). Key gaps: no parliamentary budget office, no statutory whistleblower protection, no confirmed citizens budget mandate. Currency: PKR.

Transparency Requirements