A small Presentation on Public Accounts Committee of Khyber Pakhtunkhwa - Pakistan

2. PRESENTATION ON PUBLIC
ACCOUNTS COMMITTEE
By
SHAHID REHMAN
ASSISTANT SECRETARY- PAC

3. Core Functions of Legislatures:
1. Electoral Representation
2. Legislation
3. Budget Authorization
4. Oversight

4. Electoral Representation:
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Members of the Parliament or legislatures are the
representatives of the People and are responsible for
establishing a linkage between constituents i.e. the
people and Institutions of the State.
Act as a bridge b/w people and institutions.
They are responsible for making decisions that will
be responsive to the wishes and needs of the
people/taking decision on behalf of their people or
constituents.
For assisting constituents in resolving problems that
they may have with the Government.
Represent his People/Province/Country on various
National or International forums/conferences.

5. Legislation:
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A Parliament or Legislature is
responsible for enacting new laws as
well as amendment in old laws that
address and correct problems.
These laws are created to provide best
possible quality of life and ensure
safety to the people/society.
That enables the democratic system
to operate openly and freely.

6. Budget Authorization:
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In a very simple manner, a budget is a
Financial Document used to project
future Income and Expenses.
An estimate of Costs, Revenue and
Resources over a specified period
which reflecting a reading of future
financial conditions and goals.
So this is the authority/responsibility
of Legislatures to approve budget for
departments of the Province.

7. Oversight:
Monitoring of implementation
process relating to the laws and
Government policies.
2. To ventilate the abuses, misuse of
power or irregularities of
Government functionaries.
3. It improves the quality and
effectiveness of the Government
services.
1.

8. OVERSIGHT TOOLS:
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Direct Questioning
Special Committees
Standing Committees [Rule 152(1)]

There shall be a Standing Committee of the
Assembly for each Department of the
Government.
1. Judicial Committee
2.Privilage Committee
3. Public Accounts Committee (PAC)
So PAC is one of these tools which is responsible for the
Financial Oversight of the Government funding to
various Departments.

9. INTRODUCTION TO PAC:

A committee of considerable power to make sure that
any government funding to the various departments
of government is used in the correct manner and
according to the government guidelines.
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The legislature can further enhance oversight of the
financial operations of the Government via PAC.
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The role of the Public Accounts Committee is to assess
the efficiency and effectiveness of government
financial management.
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To examine the statement of accounts showing the
income and expenditure of autonomous and
semi-autonomous bodies.

10. Formation of PAC:
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The Standing Committee including the Public Accounts
Committee are constituted under Rule 154 and 193 of the
Provincial Assembly of Khyber Pakhtunkhwa, Procedure
and Conduct of Business Rules, 1988 which says that:-

“Each Committee shall consist of not more than nine Members, who shall
be elected by the Assembly. The election shall be held, as far as possible,
in accordance with the procedure agreed to by the leaders of the parties
in the Assembly, failing which by non-transferable vote”. (Rule #154)

“The Assembly may by a verbal resolution moved by any Member,
empower the Speaker to constitute Committees, without holding elections
keeping in view the educational qualifications and experience of the
Members”. (Rule #193)

11. Composition of PAC:
(Rule # 159)
The standing Committee on Public Accounts
consists of the following 11 members:
1.
The Speaker as ex-officio chairman
2.
Minister for Finance as ex-officio
member
3.
Nine other elected members

12. Functions of PAC: (Rule # 160)
The Committee shall examine/scrutinize matters
regarding:

Under Article 171 of the Constitution of Islamic Republic of
Pakistan, the Auditor General of Pakistan submit its Report to the
Governor, who refer it to Provincial Assembly through Finance
Minister and then the House refer it to PAC.

Report of the Auditor General of Pakistan which includes the
following volumes :
1.
2.
3.
4.
5.
Audit Report
Appropriation Accounts
Finance Accounts (Financial Statements)
Audit Report on Revenue Receipts
Audit Report on Public Sector Enterprises (Commercial Accounts)

Reports of the Auditor General of Pakistan on District
Governments of Khyber Pakhtunkhwa.

Such other matters as the Minister for Finance or the
Chairman may refer to it.

13. Report of the Committee: (Rule # 161)
The report of the Committee shall be
presented within a period of one year from
the date on which reference was made to it
by the Assembly unless the Assembly, on a
motion being made, directs that the time for
the presentation of the report be extended to
a date specified in the motion.

14. Unfinished Work of the Committee: (192)
Committee unable to complete its work
before the expiration of its due period of
time may report to the Assembly. Any
preliminary report or evidence that the
Committee may have prepared, be made
available to the succeeding Committee.
(Rule # 192)

15. SUB COMMITTEES:

PAC may constitute one or more Sub-Committees, each
having the powers of the whole Committee, to examine
any matter that may be referred to them. [Rule 188
(1)]
REPORT OF THE SUB-COMMITTEE:
The order of reference to a Sub-Committee shall
clearly state the point or points for investigation.
The report of the Sub-Committee shall be
considered by the whole Committee and when
approved by the whole
Committee, be deemed
to be the report of that Committee. [Rule 188(2)]

16. Detail of PAC’s & Ad-hoc PAC’s:
Name of the
Committee
Date of
Constitution
Chairman
1st PAC (Ad-hoc)
29-04-1979
Justice (Retd) Qaisar Khan
2nd PAC
01-07-1985
Mr. Raja Aman Ullah Khan
3rd PAC
26-07-1989
Mr. Masaud Kaosar
4th PAC
02-12-1992
Mr. Habib Ullah Khan Tareen
5th PAC
04-08-1994
Mr. Abdul Akbar Khan
6th PAC
08-05-1997
Mr. Hidayat Ullah Khan Chamkani
08-06-2002
Mr. Mir Naeem Ullah
8th PAC
28-01-2003
Mr. Bakht Jehan Khan
9th PAC
20-08-2008
Mr. Kiramat Ullah Khan
7th PAC (Ad-hoc)
(Ad-hoc)

17. CHALLENGES:
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Implementation of PAC directives.
Lack of interest on the part of
Principal Accounting
Officers/Secretaries.
Inter Departmental Committees.

18. THANK YOU