Controller General of Accounts (Appointment Functions and Powers) Ordinance, 2001

This 2001 Ordinance separates the government's accounting functions from the Auditor-General's office by creating the post of Controller General of Accounts (CGA). Section 3 requires the Auditor-General to transfer accounting functions to the CGA by a Gazette order once the Ordinance commences. Section 4 establishes the CGA, appointed by the President from BPS-22 officers of the Accounts Group.

Section 5 lists the CGA's functions in detail: preparing and maintaining the accounts of the Federation, provinces and district governments according to methods the Auditor-General prescribes; authorising payments and withdrawals from the Consolidated Fund and Public Accounts against approved budgets after pre-audit checks (with a proviso allowing the Finance Ministry or Finance Departments to authorise direct payments from the State Bank in urgent cases); maintaining accounts for organisations assigned to it; setting principles for internal financial control in consultation with Finance authorities; advising on accounting procedures for new government schemes; submitting compiled accounts to the Auditor-General each year; supplying financial information to governments; developing pension and provident fund systems; helping resolve audit observations; and prescribing training standards for accounts staff.

Section 6 places specified accounting offices, including the Accountant General of Pakistan Revenues, the Military Accountant General, the Provincial Accountant Generals, and departmentalised accounting offices, under the CGA's administrative control, giving the CGA authority over transfers and postings within the organisation. Section 7 requires the CGA to prepare annual appropriation and finance accounts, and periodic financial statements, for the Auditor-General and governments. Section 10 protects the existing terms and conditions of service of Provincial government employees working in Accounts Offices, and Sections 11 to 13 give rule-making, regulation-making, and difficulty-removal powers.