Audit

Auditor-General of Pakistan

AGP

49/100

Summary

The Auditor-General of Pakistan is constitutionally established under Articles 168-171 of the Constitution of Pakistan (1973) and governed by the Auditor-General's (Functions, Powers and Terms and Conditions of Service) Ordinance, 2001. The Auditor-General is appointed by the President on the advice of the Prime Minister for a single non-renewable 4-year term or until age 65, whichever is earlier; removal requires the same process as for a Judge of the Supreme Court (referral to a Supreme Judicial Council and Presidential order). The Auditor-General audits all accounts of the federal and provincial governments, public corporations, and bodies receiving government funds, and submits reports to the President (for federal accounts) and Governors (for provincial accounts), who lay them before the respective legislature. The office has full statutory access to all public accounts and records. Annual audit reports are laid before Parliament and published by the Public Accounts Committee.

Independence Scorecard

Independence Score: 49/100 (moderate)
49/100
Weak
Methodology v0.1
AppointmentExecutive appointment
Term length4 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerNo
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Auditor-General's (Functions, Powers and Terms and Conditions of Service) Ordinance, 2001
Citation
Ordinance No. XXIII of 2001; Constitution of Pakistan (1973), Arts. 168-171
Full text
Full text of law →

Jurisdiction scope

All federal and provincial government revenues, expenditures, and accounts; federal corporations; autonomous bodies substantially funded by the federal government; military accounts (except operational/classified portions)

Secondary Sources