Functions of the AGP
AGP performs the following functions:
- Determining, with the approval of the President, such forms, principles and methods in which the accounts of the Federation and of the Provinces shall be kept,
- Certifying the accounts, compiled and prepared by the Controller General of Accounts or any person authorized on that behalf for each financial year, showing under the respective heads the annual receipts and disbursements for the purpose of the Federation, each Province and each District,
- Submitting the certified accounts with such notes / comments or recommendations as he may consider necessary to the President or the Governor of a province or the designated district or any authority,
- Preparing reports relating to the accounts of the Federation / Provinces and submit them to the President / Governor, who shall cause them to be laid before the National / Provincial Assemblies
Scope and Jurisdiction of AGP
Scope and jurisdiction of AGP emanates from Article 170 (2) of the Constitution of Pakistan. The Constitution mandates Auditor General of Pakistan to audit the accounts of the Federal and of the Provincial Governments and the accounts of any authority or body established by, or under the control of, the Federal or a Provincial Government. This jurisdiction is further elaborated in AGP ordinance 2001 Section 08 and 09 that the Auditor General shall
- Audit all expenditures from the Consolidated Fund and Public Accounts of the Federation and each Province.
- Audit all receipts which are payable into the Consolidated Fund or Public Accounts of the Federal Government and of each Province and in the accounts of each district; and to provide assurance that these were payable, have been properly and correctly deposited; and internal controls are in place for their proper assessment and collection;
- Audit accounts of stores and stock kept in any office or department of the Federation or of a Province or of districts.
- Audit all trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts in any Federal or Provincial department and public-sector enterprises;
- Audit the accounts of anybody or authority substantially financed by loans or grants from the Consolidated Fund of the Federal or Provincial or District Government and to provide assurance as to the fulfillment of the conditions subject to which such grants or loans were given.