National Role




The SAI Pakistan has a long history of being at the centre of public accountability that goes back to the 19th century when the financial codes and manual for public financial management in the region were first drafted. Since the independence of the country, the SAI Pakistan enjoys a constitutional status that ensures independence and continuity of its operations.

The Auditor General of Pakistan, who is the head of the SAI Pakistan, is appointed under Article 168 of the Constitution of the country. His reports are laid before the National, Provincial and District legislatures comprising the elected public representatives and are considered in the Public Accounts Committee of the respective legislatures. His mandate given in the Constitution of the country and supported by subsidiary legislation enables him to develop independent and objective assessments of the process of governance which augment the legislative oversight of the people's representatives on governmental operations.

The Auditor General's organization is the only institution mandated by the Constitution to support parliamentary oversight over the raising and utilization of public financial resources. In this capacity, the Auditor General plays a key role in ensuring accountability and transparency in the governmental operations.

The budget of the Auditor General is classified as "charged" expenditure which is discussed in the Parliament but not voted upon. This arrangement provides the SAI a considerable degree of independence. About 1500 qualified officers assist the Auditor General in the discharge of his responsibilities. The SAI Pakistan is an equal opportunity employer.