Education:
Mr. Tanwir Ali Agha
Former Auditor-General of Pakistan
20-07-2007 to 19-07-2011
Education:
Mr. Tanwir Ali Agha held a Master’s Degree in Economics from the University of Karachi. During his long professional career, he attended the IMF's course on Financial Programming in 1991 and broadened his horizons by joining a workshop on Budgeting in the Public Sector at Harvard University in 1994.
Professional Experience and Achievements:
Mr. Tanwir Ali Agha joined the Pakistan Audit and Accounts Service in 1972. He had a diverse career profile. Besides holding various positions in the Auditor-General office, he held key slots in the Ministry of Finance and Economic Affairs Division for more than two decades. In addition to serving as Joint Secretary (World Bank/Asian Development Bank) in the Economic Affairs Division, he held positions as Joint Secretary of External Finance, Corporate Finance & Budget. He also held the positions of Special Secretary and Secretary in Finance Division. In this role, he was a member of the government's core economic team, responsible for formulating macro-economic strategy and reforms, besides overseeing their implementation.
Mr. Agha also held the position of Executive Director of the World Bank Group for three years (2002–2005). He represented not only his own country, Pakistan, but also the governments of Algeria, Afghanistan, Ghana, Morocco, Iran, Tunisia, and Iraq during his tenure at the World Bank. He also kept close ties with the highest levels of these nations' political leadership. Additionally, he served on the Board's two committees: the Committee on Governance and Management and the Committee on Development Effectiveness. He has also worked as an Economic Diplomat in Saudi Arabia and USA (Economic Minister in Pakistan’s embassy in Washington D.C.).
He became the 17th Auditor General of Pakistan on 20 July 2007. His tenure was not merely an exercise in oversight but a profound journey of transformation, elevating the Department of Auditor General of Pakistan (DAGP) to new heights of professionalism and excellence. His reforms were proactive in nature, ensuring the SAI’s relevance and credibility in an increasingly digital world.
His most significant contribution was amendments relating to the independence and authority of the Auditor-General of Pakistan, which were adopted as part of the18th Constitutional Amendment. The tenure of the Auditor General was safeguarded by these amendments, which also extended audit jurisdiction to all authorities or bodies established or controlled by the federal or provincial governments. More importantly, it empowered the Auditor-General and gave him freedom to determine the nature and extent of audit.
Another milestone was the record nine-month timeframe for the certification of the accounts of the Federation and Provinces, which elevated the Auditor-General’s Public Expenditure Financial Accountability (PEFA) rating from D to C+. The rating further improved to B during the next round in 2012, for which Mr. Agha had laid the foundations.
His deft handling of the complex reforms introduced by the New Accounting Model, which shifted Pakistan’s public sector to a modified cash-based accounting system, showcased his skill in managing large-scale institutional change. During his tenure, the SAP-based Financial Accounting and Budgeting System (FABS) introduced under PIFRA-II revolutionized the public sector payroll and pension processing, making Pakistan’s system the largest of its kind globally. Payrolls for 1.835 million employees were digitized across Pakistan and at different tiers of the governments, and all pension cases were processed through the system. Additionally, 70% of historical pension and provident fund data was also uploaded, improving efficiency and transparency in financial management.
During his term of office, public oversight in the use of public monies increased. This was demonstrated by the recovery of Rs. 115 billion (roughly $1 billion) and the impact of Audit Reports on accountability and systemic changes. Under his command, the audit planning process that focused on identification of priorities, high risk areas and fundamentals of transparency was streamlined; interaction with the auditee organizations increased through strengthening the institution of Departmental Accounts Committees; and active interaction among the Legislative Oversight institutions improved.
Mr. Agha also championed the development of manuals and guidelines for Environmental Auditing. Under his leadership, the Auditor-General office prepared 20 Sectoral Audit Guidelines to facilitate field audit offices in terms of their peculiar activities. Additionally, he oversaw the progress of three major projects: the extension of the Audit House in Islamabad and the development of Pakistan Audit & Accounts Complexes in Quetta and Karachi. These initiatives not only aimed to improve infrastructure but also strengthen the overall effectiveness and capacity of the AGP in conducting audits and managing public resources.
Mr. Agha embraced technology as a catalyst for a more effective audit by accelerating the implementation of Audit Management Information System (AMIS) and adopting Computer-Assisted Audit Techniques (CAAT) alongside the introduction of Audit Command Language (ACL). These efforts reflected his desire to enhance the institution's technical proficiency, blending technology with the timeless principles of good governance.
He understood that a wide range of changes, brought about by information technology initiatives in the financial, budgeting, accounting, and auditing systems, had to be synchronized with policy guidelines. In response to this need, he activated the Policy Board, which developed a three-year corporate plan focusing on transparency and accountability. The plan followed the INTOSAI standards, further solidifying the Department’s commitment to international best practices.
Mr. Agha’s legacy is also deeply intertwined with the formulation and institutionalization of Quality Management Framework (QMF), designed to ensure that every audit meets the highest standards of excellence. His meticulous attention to detail ensured that the framework was consistent with international standards and guidelines, and its implementation resulted in a marked improvement in the quality of audit reports.
A high watermark of his tenure was the hosting of 39th Governing Board meeting of ASOSAI in November 2008. This was followed next year by the 11th ASOSAI Assembly and 40th and 41st ASOSAI Governing Board meetings in Islamabad. In the ASOSAI meeting, SAI Pakistan was also elected as its chairman for three years (2009–12), a privilege the country received for the first time in its history.
During his tenure, the Auditor-General served as the external auditor of two UN agencies: United Nations Industrial Development Organisation (for two terms) and Organisation for the Prohibition of Chemical Weapons (OPCW). The unopposed and unanimous re-election of SAI Pakistan as the external auditor of UNIDO reflected the trust and confidence of the member states. Mr. Agha held the position of the Secretary General of ECOSAI and was also elected to the Board of Governors of INTOSAI. Furthermore, he was also an active member of the Inter-governmental Working Group of Experts on International Standards of Accounting and Reporting and the International Consortium on Governmental Financial Management (ICGFM). In addition, SAI Pakistan participated in the professional activities within the group of Commonwealth Auditors-General.
Under his leadership, the achievements of the Auditor-General were commended by both the government and the opposition in Parliament. On a visit to the Auditor-General’s office by the country’s Prime Minister and the leader of the opposition, who was also the Chairman of the Public Accounts Committee, satisfaction was showed on the strategic initiatives launched by the Auditor-General for addressing challenges in the field of audit.
Even after retirement, Mr. Agha’s spirit of service thrived in his role as Executive Director of the Pakistan Centre for Philanthropy, where he sought to bridge the trust gap between non-governmental organizations, government entities, and donors.
He passed away at the age of 73, leaving behind three sons and a strong Supreme Audit Institution that continues to uphold the values and standards he championed throughout his career.