The Auditor-General of Pakistan’s annual report on federal government accounts must be laid before the Assembly by a Minister when received from the President. It is then automatically referred to the Public Accounts Committee. The Auditor-General examines whether public money was spent lawfully, on authorised purposes, and in accordance with financial regulations.
Why it matters for the National Assembly proceedings?
The Auditor-General’s report is the primary instrument of financial accountability in Pakistan’s constitutional framework. It documents whether the government spent public money as authorized, or whether it deviated, overspent, or misused funds. The automatic referral to the PAC ensures that the report receives parliamentary scrutiny, not merely administrative acknowledgment.
What is in it for citizens?
For citizens concerned about how public money is spent, the Auditor-General’s annual report is among the most important publicly available documents. Whether the report is tabled on time and whether the PAC examines it within the prescribed period are the key questions to track. The PAC’s findings are the parliamentary answer to the question, ‘Did the government spend our money as Parliament approved?’
Source: Rule 177, Rules of Procedure and Conduct of Business in the National Assembly, 2007
The proceedings of the National Assembly are governed by the Rules of Procedure and Conduct of Business in the National Assembly, 2007. The current rules were passed on 23 February 2007 and have since been amended 21 times, most recently on 22 October 2024.
This post is part of FAFEN’s series on parliamentary literacy. Read more of this series here.
