APP: The Spokesman of Auditor General of Pakistan (AGP) Office Tuesday refuted a news items appearing in a section of press about the mandate of the AGP to conduct audit in different government organizations.
In a statement issued here, AGP spokesman said that the audit of Public Sector Companies and authorities was carried out in terms of authority derived from article 170 (2) of Constitution of Pakistan.
The article says, “The audit of the accounts of the Federal and Provincial Government and the accounts of any authority or body established by, or under the control of, the Federal or Provincial Government shall be conducted by the Auditor General of Pakistan, who shall determine the extent and nature of such audit”.
This constitutional provision clearly empowers AGP to determine extent and nature of audit and all the Public sector Companies are bound by this constitutional provision to get their accounts audited by the Auditor General of Pakistan, spokesman added.
Spokesman further said that the reporter has quoted the sections of AGP ordinance 2001 and Companies Act 2017, whereas constitution is superior to any other legal instrument.
On the same matter, Supreme Court of Pakistan in its landmark judgment in constitutional petition CP No 102 0f 2012 notes that “The Constitution does not recognize any exception to the provisions of Article 170(2). In this view of the matter, the
The spokesman said that Consolidated Fund and Public Accounts cannot remain unaudited” (Para 11 of Supreme Court Order dated 7th May 2013).
It further states that “sub-Article (2) of Article 170 of the Constitution was added by the 18th Amendment which amply empowers and directs the Auditor General to fulfill his constitutional obligations as watchdog of the people of Pakistan.
It is only through audit that it can be ensured that the hard-earned income of citizens of this country is being spent for lawful purposes.
Without the audit specified by the Constitution and the two statutes, referred to herein above, there can be little or no room for any transparency. Absence of audit by the Auditor General, apart from being in violation of the Constitution and law, is a sure and certain invitation to corruption and lack of accountability.”
Spokesman further added that the Companies Act 2017 section 247 specifies the qualifications and disqualification criteria for an auditor to conduct audit of accounts of Public or Private Company.
Whereas, it is the mandate of AGP to engage human resource of his own department or from outside for conduct of audit, however, all the auditors are bound to get certificate of audit signed by Auditor General of Pakistan.
Department of Auditor General of Pakistan (DAGP) is fully equipped with most modern skill set to conduct audit of public sector entities.