Mr. Manzur Hussain
Former Auditor-General of Pakistan
19-07-1997 to 18-07-2002
Education:
From the very beginning, the brilliance of Mr. Manzur Hussain shone brightly. His academic journey, crowned with gold medals and first positions at the University of the Punjab Lahore, foretold the remarkable path he was destined to chart. During his long and distinguished career, he attended courses relating to Financial Management, Budgeting, Statistics, Computers, Management, and Trade. The institutions visited for the purpose of receiving these trainings included Finance Services Academy; Audit & Accounts Training Institute; Pakistan Administrative Staff College, Executive Development Institute of the World Bank; IMF Institute, World Trade Centre, and International Law Institute.
Professional Experience and Achievements:
Before joining the Pakistan Audit & Accounts Service in 1964, Mr. Manzur Hussain served as lecturer at Government College, Rahim Yar Khan.He started his professional career in the Finance Services Academy, where he was exposed to the systems of public financial management, that paved the way for an extraordinary career trajectory. Through his roles as Deputy Accountant General in AGPR, Chief Accounts Officer at Ministry of Foreign Affairs and Telephone & Telegraph Department, and later as Joint and Additional Secretary in several key Ministries, he demonstrated a keen understanding of the intricacies of governance. He later also served as Secretary, Minority Affairs Division, and finally as Chairman, National Tariff Commission. His contributions spanned diverse areas from negotiating tariffs for telecommunication services to guiding fiscal policies at the national level. His rich experience in the Ministries of Finance, Health, and Minority Affairs honed his ability to tackle complex national issues, especially those surrounding economic reform, financial oversight and uplifting the marginalized communities.
Mr. Manzur Hussain took oath of the Auditor-General of Pakistan on 19th July 1997 in a simple and impressive ceremony held at the Supreme Court of Pakistan, Islamabad. He brought to his office rich experience of over 37 years of public service both as a professional auditor and a senior civil servant. The tenure of Mr. Manzur Hussain as the Auditor-General of Pakistan stands as a luminous chapter in the annals of public auditing, adorned with a series of remarkable "firsts." His leadership marked the introduction of the first-ever EDP Audit Software for audit analysis and Third-Party Validation (TPV). He also pioneered for the first time the concept of a Corporate Audit Plan which incorporated the long term and short-term strategy of audit. It spelled out the mechanisms as to how the Annual Audit is to be planned and tailored within the available resources to optimise audit results.
Another significant first was the election of Pakistan to the Governing Board of ASOSAI, a historic milestone in Pakistan’s history, when the country was entrusted with such a prestigious role. Mr. Hussain’s tenure also oversaw the publication of the first Annual Report of the DAGP – an initiative meant to document and highlight the Department’s multifarious activities. Another historic first during his tenure was realization of the long-awaited separation of Auditing and Accounting functions in the public sector. The promulgation of the Auditor General's Ordinance, 2001 and the Controller General of Accounts Ordinance, 2001 formalized this separation, relieving the DAGP of its accounting responsibilities for the first time since its inception in 1858. The adoption of INTOSAI standards during this period represented another milestone. The issuance of technical guidelines, the first of their kind to be issued to Field Audit Offices, further demonstrated his commitment to equipping the Department with cutting-edge tools and methodologies.
One of the most formidable challenges of his time was the implementation of PIFRA – Project to Improve Financial Reporting and Auditing aiming to restructure the public sector auditing landscape in the country. While the professional strain of such a deep-rooted structural transformation could have paralyzed the Department but Mr. Hussain ensured that this change be embraced as an opportunity for growth and evolutionary progression. Amid these sweeping reforms, Mr. Hussain also turned his attention to the Social Action Program (SAP), a flagship initiative for social sector development launched by the government in the early 1990’s. Recognizing the significance of this programme, he ensured that the DAGP carry out its financial audits and Third-Party Validations (TPV) with meticulous care and professionalism. The Multi-Donor Support Unit not only provided training to a corps of auditor associated with TPV exercise and financial audit of SAP, but also lauded the DAGP’s work under his guidance. In the seminar on TPV and Financial Audit of SAP, the then Chief Minister of the Punjab, Mian Muhammad Shahbaz Sharif, acknowledged that the Financial Audit and TPV Reports for SAP had a positive impact on accountability and good governance.
Under his leadership, the proposed reforms which included the adoption of a Modified Cash Basis of accounting, the introduction of a computerized double-entry general ledger, and a new Chart of Accounts for improved Financial Data Classification were initiated. These initiatives aimed to integrate financial information into an Integrated Financial Management System (IFMS), distinguishing between the Federal Consolidated Fund and the Public Account. Achieving consensus was a formidable task, but with the issuance of a GoP/OAG Joint Policy letter in February 2000 and subsequent approval by the President of Pakistan in November 2000, New Accounting Model was officially endorsed as an Accounting System for the federation and provinces. This reform marked a significant milestone in advancing Pakistan's financial management practices.
Under his wise command, DAGP embarked on an ambitious journey to transform its human resource landscape, recognizing that in a service-oriented entity, particularly one with an educated and discerning clientele, the quality of HR is paramount. The DAGP initiated a number of measures which included revision of recruitment rules to bring about a radical change in the professional character of the Department; merit based recruitment of professionally qualified persons through Federal Public Service Commission, introduction of new syllabus for the SAS examination and its substitution with a Professional examination of PIPFA; attachment of the probationary officers with Chartered Accountant firms developing invaluable insight into public-private partnership in professional accounting and substantial revision of their STP syllabus; revision of policy for recruitment of Departmental Cadre Officers with commerce subjects qualification rather than humanities and solid science, and their induction in IDC placing premium on higher qualifications and merit rather than just sticking to seniority-cum-fitness; training of officers in foreign and local universities in the disciplines of MBA, Ph.D. (Economics), MS (Accounting), MS (Accounting and Computer Science) and MS (Computer Science) apart from fellowships and attachments with other SAIs.
The establishment of the Pakistan Consortium of Governmental Financial Management, as the local chapter of ICGFM in collaboration of ICAP and ICMAP created a platform for discourse and learning among financial management professionals, fostering a culture of knowledge sharing and continuous improvement. Additionally, a postgraduate diploma in information technology was also developed to enhance digital proficiency among new recruits. These measures ensured that the workforce not only meets but exceeds professional standards.
Mr. Hussain represented SAI Pakistan on international platforms like INCOSAI in Uruguay and ARABOSAI in Egypt. SAI Pakistan, under his guidance, advanced its international contributions through memberships in INTOSAI, ASOSAI, ECOSAI, the Commonwealth Auditors-General Conference, and ICGFM. He also served as the permanent Secretary General of ECOSAI. Furthermore, SAI Pakistan was also elected as a member of the Environmental Audit Working Group of INTOSAI, UNCTAD Working Group of Experts on International Standards of Accounting and Reporting and External Auditor for OPCW.
Mr. Hussain's tenure also saw significant contributions to global collaborations. At the request of the Auditor General of Botswana, Pakistan provided expertise to establish Performance Auditing system in Botswana and trained its officers in Pakistan. On the request of Commissioner of Audit, Macau DAGP conducted a two-week course on Certification Audit. The course was so well-delivered that the Commissioner requested the DAGP to conduct another three-weeks course on Performance Audit. Notable knowledge-sharing events during his time included the first Pak-Bangladesh Seminar on Performance Audit in December 2000, the first ECOSAI Training Seminar on Performance Auditing in March 2002, and the 7th Pak-China Joint Seminar on Performance Audit in April 2002. These Seminars promoted international dialogue and exchange of ideas, further enhancing SAI Pakistan's global standing.
Discipline and self-accountability were a cornerstone of Mr. Hussain’s human resource strategy. The Department initiated disciplinary cases to address inefficiencies and uphold high standards of integrity, cultivating an environment of accountability, significantly enhancing the quality and timeliness of outputs across the organization.
Recognizing the importance of a conducive work environment and morale, Mr. Hussain undertook extensive infrastructure improvements. Offices were relocated to better premises, and residences were constructed to alleviate housing concerns for the employees. His tenure was also marked by technological advancements that reshaped the DAGP’s operational landscape. Computer cells were established in field offices, ushering in an era of electronic data processing, enabling auditors to harness technology in their work. He also established a new Revenue Receipt wing headed by a Deputy Auditor General, and launched a website to publicize Audit Reports and Departmental insights.
In a crowning moment of his career, he represented Pakistan at the 135th Anniversary celebrations of the Turkish Court of Accounts. In the presence of Turkish President Süleyman Demirel and Prime Minister Necmettin Erbakan, his speech, translated into Turkish, won widespread acclaim and was distributed among the attendees as a mark of honor. SAI Pakistan’s training excellence was also acknowledged on the occasion when auditors from SAI Turkey, trained in Pakistan, visited him to express their gratitude for the exceptional arrangements and valuable learning experience.
Mr. Hussain travelled extensively around the world that not only enriched his perspective but also allowed him to represent Pakistan’s interests in the realm of international finance, governance, and audit.
Through these initiatives, DAGP redefined its HR philosophy, embedding professionalism, discipline, and innovation at the heart of its operations. He not only guided the Department through a period of profound change but also ensured that it emerges stronger, more focused, and better equipped to fulfil its mandate.
Beyond his professional achievements, Mr. Manzur Hussain is a devoted family man, cherishing his role as the father of two daughters and a son.