Syed Khalid Mahmud
Former Auditor-General of Pakistan
03-01-1996 to 12-07-1997
Education:
Born on 14 July 1932, Syed Khalid (S. K.) Mahmud did his graduation and Master of Arts (Economics) from the University of the Punjab, Lahore. His quest for excellence led him to the University of Southern California, Los Angeles, where he pursued his MA (Public Administration). His academic pursuits were complemented by his time at the prestigious Balliol College (Oxford), where he earned a Diploma in Public Administration. He was also a fellow of the Royal Institute of Public Administration, London (U.K.).
Professional Experience and Achievements:
Mr. Mahmud joined the prestigious Civil Service of Pakistan through a competitive examination in 1955. During his long (41 years) and distinguished career he held important positions in the provincial and federal governments. During the initial years he served in East Pakistan as Sub-Divisional Officer at Gaibanda and Narayan Ganj, as Additional District Magistrate, Khulna and as Deputy Secretary, Home/Home (Political). He also held the positions of Director (Basic Democracies), Multan, Deputy Commissioner, Campbellpur (now Attock), Director Excise and Taxation, Karachi, District Magistrate, Karachi, Secretary, Excise, Taxation and Local Government, Government of Sindh, Secretary, Home Department, Transport Secretary and Additional Chief Secretary in the Government of the Punjab.
At the federal government level, his leadership illuminated many key Ministries. While serving in the capacity of Additional Secretary, Agrarian Management, Mr. Mahmud was responsible for managing Cotton Trading Corporation, Flour Milling Corporation, Rice Milling Corporation and was Chairman, Ghee Corporation. He also served as Additional Secretary, Cabinet Division before being elevated to the position of Secretary to the Government of Pakistan. As a Federal Secretary, he headed the Ministries/Divisions of Population Welfare, Planning & Development, Interior (Home Affairs), States and Frontier Regions, and Social Welfare & Special Education. He also served as Chairman (with the status of a Minister of State), Prime Minister Inspection Commission from November 1993 to January 1995.
In addition to his administrative contributions, Mr. Mahmud also served as Director, Civil Services Academy, Lahore and Director, National Institute of Public Administration, Lahore. He had also delivered lectures on public administration at Pakistan Administrative Staff College, Lahore, National Institutes of Public Administration, Command & Staff College, Quetta and National Defence College, Rawalpindi. His work at these institutions reflected his commitment to nurturing the next generation of civil servants.
The President of Pakistan appointed Mr. S. K. Mahmud as Auditor-General of Pakistan on 31 December 1995. The oath was administered on 3rd January 1996 in a simple and impressive ceremony. Many viewed his selection as unconventional as he came from a different civil service cadre and did not belong to the Audit and Accounts Group. Amid financial and economic challenges, his appointment symbolized a bold stroke, a recognition of his impeccable integrity, visionary mindset, and the daring he brought to every role.
The Department which he inherited was a ship caught between the winds of modernization and the anchor of entrenched traditions. The World Bank-funded Project to Improve Financial Reporting and Auditing (PIFRA) promised a radical transformation that included bifurcation of the Audit & Accounts Group into two separate Audit and Accounts Groups. This provoked apprehension among the traditionalists who preferred the status quo and opposed this separation. Undaunted, Mr. Mahmud steered a delicate course, safeguarding the Accounts Group’s joint identity while embracing modernization through pioneering computerization of accounts and training of the officers through relentless professional development. His resolve was the steady hand that steadied the helm.
In 1996, under his leadership, the live run of payroll for AGPR Islamabad was successfully executed under PIFRA. It was further extended to AG (Balochistan), AGPR, Sub Office, Quetta and two District Accounts Offices in Multan and Sahiwal (Provincial), reflecting the systematic rollout of modernization initiatives.
During Mr. Mahmud's tenure as Auditor-General of Pakistan, a landmark MoU was signed with the SAI Bangladesh to strengthen ties and promote regional cooperation. The agreement included initiatives such as establishing a SAARC forum for SAIs, exchanging audit literature, conducting annual seminars on key audit topics, and organizing exchange visits and training programmes for officers. He strengthened bilateral collaboration between Pakistan and China, culminating in the signing of a MOU between the SAIs of both nations. During his visit to China, the AGP officers imparted training to their Chinese counterparts in “Systems Based Auditing” and also participated in a seminar on “Audit of Public Sector Enterprises”. Mr. Mahmud also had the privilege to address the faculty and students at the prestigious Nanjing Auditing Institute.
Mr. Mahmud also led a delegation to the Hague to conduct the annual audit of the Preparatory Commission of the Organization for the Prohibition of Chemical Weapons (PC OPCW), where Pakistan held the honour of serving as the external auditor. He emphasized professional development and capacity building. In February-March 1996, he inaugurated a five-week ITP in Lahore, which attracted participants from Pakistan, China, Turkey, Maldives, and Sri Lanka. This programme underscored Pakistan's leadership in promoting excellence and international collaboration in performance auditing.
On the domestic front, he cultivated strategic foresight, addressing key issues such as rotational postings for Accounts Group officers to enhance their expertise, and seniority-based appointments to key positions. He also proposed the establishment of an Audit Foundation with proposed seed funding from the Prime Minister and also initiated measures to elevate the DAGP’s status from an “Attached Department” to a “Division,” advocating for recognition commensurate with the pivotal role of a constitutional office.
A notable milestone during his time was the launch of a project for the monitoring and evaluation of the Social Action Programme (SAP). This initiative, inaugurated in a simple and momentous ceremony in his office, underscored the AGP’s pivotal role in ensuring accountability and effective use of resources. Another defining moment of his tenure was hosting the XVI Commonwealth Auditors Generals Conference in Lahore. Organized under the auspices of the DAGP for the first time, this triennial event attracted over eighty delegates from forty Commonwealth SAIs, including Auditors General and senior officials. The conference not only a recognised Pakistan’s intellectual prowess in the field of audit but also showcased its hospitality and vision for the future.
Mr. Mahmud was ahead of his time. His forward-thinking ideas went far beyond the conventional approach of detecting irregularities after they occurred. Instead, he championed the concept of preventive auditing, a ground breaking approach aimed at identifying and addressing potential issues at their source before they materialized. He believed that this shift in focus would enhance accountability and strengthen governance. He was also of the view that the SAIs should develop a liaison with the citizenry. He proposed the creation of mechanisms to allow SAIs to conduct special audits on behalf of ordinary citizens to sharpen the accountability process in its real sense.
Mr. Mahmud also emphasized that auditors should delve into the ethical dimensions of executive decisions, thereby broadening the scope of audit practices beyond mere financial compliance. He recognized the need for reform in financial statement formats and championed the role of SAIs in pioneering research and developing analytical tools for government financial statements.
His tenure also saw recognition from international participant like Mr. Dhoj Gurung, Deputy Chief Auditor of Royal Audit Authority of the Kingdom of Bhutan, who appreciated Pakistan’s hospitality and leadership in performance auditing during the ITP in 1997. At the national level, his efforts were lauded by the Speaker of the National Assembly, Mr. Illahi Bukhsh Soomro, who praised the Auditor General’s Office as a cornerstone of governance and accountability.
It was during his tenure that the long-awaited special pay @ 20% of basic pay to all employees up to BS-17 (Departmental Cadre) belonging to Audit and Accounts Department working in the Auditor-General/Comptroller General's offices was approved.
His intellectual contributions were equally impressive, with four books—Rationale of Foreign Aid, Public Administration Themes, Public Enterprises, and District Administration—and over fifty articles/papers on public administration have been published in leading journals.
A poet at heart, his love for Persian verse infused his speeches and thoughts with a rare philosophical depth. His favourite verse, a meditation on the journey toward perfection, mirrored his own life’s ethos: to reach the destination is to dismount, to tread humbly, to grow continually.
Humbleness (to learn) is the sign of those who reach heights!
When a rider approaches his destination,
he gets off his horse and becomes a pedestrian!
He passed away on 16th March 2009. Survived by three sons and two daughters, he lives on in the policies he framed and reformed, the systems he modernized, and the lives he touched. Mr. S.K. Mahmud’s tenure as the Auditor-General of Pakistan was brief but eventful. Despite its short span, his time in office saw significant initiatives aimed at strengthening public financial management and ensuring greater accountability in the use of public resources. He was more than a public servant; a reformer, a scholar, and a man who dared to dream of a better Pakistan.