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BALOCHISTAN STATUTES BALOCHISTAN STATUTES BALOCHISTAN LOCAL GOVERNMENT (INTERNAL AUDIT) RULES, 2004 [Gazette of Balochistan, Extraordinary, 5th November, 2004] No.52/2004 (BLGB)AO-IV.11038-243, dated 5-11-2004.---In exercise of the powers conferred by subsection (1) of section 191 read with Item 13 of Part I of the Fifth Schedule of the Balochistan Local Government Ordinance, 2001, (XVIII of 2001) the Government of Balochistan is pleased to make the following rules, namely:‑ 1. Short title, extent and commencement.--(1) These Rules may be called the Balochistan Local Government (Internal Audit) Rules, 2004. (2) It shall extend to all District Governments and Tehsil/Town Municipal Administrations of the Province of Balochistan. (3) It shall come into force at once. 2. Definitions.--In these Rules, unless there is anything repugnant to the subject or context, the following expression shall have the meaning, hereby respectively assigned to them:-‑ (1) "Audited Entity" means a Local Government organization or Office established or created under the Balochistan Local Government Ordinance, 2001. (2) "Control" means the policies, procedures, practices and organizational structures in place, designed to provide reasonable assurance that the organizational goals will be achieved and that undesirable events will be prevented or detected and corrected well in time. (3) "Control Risk" includes the risk an error that could be material, individually or in combination with other errors, is not prevented or detected and corrected within the timeframe specified for such correction by the internal control system. (4) "Control Systems" includes the controls established and maintained by management of an audited entity defined in these rules to collect, record and process data and report the resulting information. (5) "Council" means Zilla Council concerned in case of a District Government or a City District Government and Tehsil/Town Council concerned in case of Tehsil/Town Municipal Administration. (6) "Economy" means acquiring resources at the lowest cost without compromising the quality and keeping in view the objectives of the organization. (7) "Effectiveness" means the relationship of an output to what is/was intended to be achieved. (8) "Efficiency" means the relationship of inputs to outputs. It relates to the optimum utilization of resources. (9) "Executive" includes all officers of Local Government who have been assigned decision-making role, whatsoever their designation may be. (10) "Governance" means a leadership process through which the Executives set and oversee implementation of the policies, designed to achieve better performance of functions and ensure accountability. (11) "Government" means Government of SBNP. (12) "Government Organizations" means all administrative organizations under direct or indirect control of the Government of SBNP. (13) "Internal Audit" means an independent and objective assurance, appraisal and consulting activity designed to add value and improve an organization's operations to achieve the agreed objectives of the public policy by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management control and governance processes. (14) "Nazim" means Zilla Nazim concerned in the case of District or City Governments and Tehsil/Town/Taluka Nazim concerned in case of Tehsil/Town/Taluka Municipal Administrations. (15) "Ordinance" means the Balochistan Local Government Ordinance, 2001. (16) "Principal Accounting Officer" includes District Coordination Officer in case of a District or City Government and Tehsil/Town Municipal Officer in case of a Tehsil/Town Municipal Administration and any other officer who is exercising the delegated or assigned authority as such. (17) "Quality Services and Standards Office" means the Office working under the control of internal auditor and responsible for conducting internal audit and other ancillary functions specified in these rules. (18) "Internal Auditor" means head of Quality Services and Standards Office so appointed or designated by the Local Government concerned to conduct internal audit of an organization under these Rules. (19) "Regulation" means regulations made under the Rules. (20) "Risk" means the degree to which operations are exposed to breaches in ethics, financial indiscipline or loss, inappropriate disclosure of data or ineffective use of resources and includes an act or event of occurring that would have an adverse effect on Local Government Office and its systems. (21) "Risk management" means systematic approach to setting the best course of action under uncertainty by identifying, assessing, understanding, acting on and communicating risk issues. Risk management involves designing and implementing strategic plans and processes to manage risk issues at a level acceptable to the management of the Government. 3. Appointment, Qualification, Terms and Conditions of Service of the Internal Auditor.--(1) The Nazim of each District or City District Government and Tehsil/Town Administration, as the case may be, may appoint/designate an Internal Auditor. (2) The qualifications, pay and allowances, tenure in office and other terms and conditions of service of the Internal Auditor shall be prescribed by the Council. (3) The Internal Auditor and his staff shall be employees of the Local Government concerned. (4) The Internal Auditor shall not hold an office in any organization, which creates or may create a conflict of interest with his position as such. (5) The Internal Auditor shall not hold another position in the body in which he serves as head of the Quality Services and Standards Office, except where the holding of said additional office would not compromise the fulfillment of his functions as Internal Auditor. (6) The employees of the Quality Services and Standards Office shall receive instructions from Internal Auditor only, who shall report to the Nazim and the Council. (7) Save as otherwise provided in the law or rules, the Internal Auditor may not be removed or suspended before the end of the term for which he has been appointed except with the approval of the Council. 4. Professional Independence and Objectivity.---(1) The Internal Auditor shall serve as the principal support officer to the Nazim concerned and shall provide information and make suggestions to the Principal Accounting Officer, Nazim, Members of the councils and heads of the audited entities. (2) He shall have direct access to the Nazim of the Local Government for discharge of his professional duties. (3) The scope of work of the Internal Auditor shall include a broad range of advisory services, gathering information on all functions of the Local Government, evaluation of design and systems of organization and formulation of advice with the objective to build quality and ensure timely delivery of services. (4) The opinions, views, assessment, valuation and recommendations of the Internal Auditor shall be a consulting activity, designed to add value and improve the Local Government operations, and the views, suggestions or recommendations formulated by him shall be given due consideration and weight when the Local Government takes corrective measures or actions. (5) The Internal Auditor shall perform all functions and act in accordance with the provisions of the Ordinance and these Rules without any internal and external interference. The independence and professional work of the Internal Auditor and his staff shall not be subject to interference, obstruction and scrutiny by any executive authority of the Local Government. (6) The professional work of the Internal Auditor shall be based on objective criteria and he shall perform his professional work impartially and fairly. (7) The Internal Auditor and his office shall not interfere in the functioning of the organizations and bodies created under the statutes or any other law in force. 5. Guidelines.--(1) The Internal Auditor shall help the Local Government to accomplish all the major objectives set out in their programmes by bringing a systematic and disciplined approach to the process of evaluation in order to improve the effectiveness of risk management, control systems and governance processes. The Internal Auditor may issue appropriate guidelines, consistent with the provisions of the laws and rules in force and such guidelines may include advice on modifications of existing systems and procedures, introduction of new systems, procedures, forms, etc., for carrying out the purposes of these rules. (2) The Nazims may, with the approval of the Council, enlarge or restrict the scope of the objectives, and change, amend, alter, vary or modify the systematic and disciplined approach for the required evaluation and improvement of the effectiveness of risk management, control and governance processes. 6. Obligation to conduct Internal Audit.---(1) Internal audit shall be a continuous management function in every Local Government. (2) The Internal Auditor shall have the power to access at all reasonable times to relevant documents, minutes, files, books, papers, accounts and vouchers of the Local Government offices and shall be entitled to enquire from the executives such information and explanations which are necessary for the performance of his functions. (3) With regard to privileged. information according to law, the restrictions set by law regarding those who are permitted to receive such information shall apply to the Internal Auditor. (4) The Internal Auditor concerned, so long as the records remain in his custody, shall be responsible for proper preservation of records and its safe custody with a view to ensure that the official record is not destroyed, mutilated, damaged or tampered with in any manner whatsoever. 7. Functions, Duties and Responsibilities of the Internal Auditor,--(1) The Internal Auditor shall examine, inter alia, whether the audited entity has in place:-‑ (a) Mechanisms to ensure compliance with the policies, laws, rules and regulations and effective systems of internal control to achieve its objectives; (b) Strategies to manage risks and measures to manage resources economically, efficiently, and effectively; (c) Procedures to safeguard the assets of the Local Government concerned; (d) Reliable information systems including that of accounting information and financial management; (e) Mechanisms to prevent and detect fraud, abuse and waste of public resources; (f) Effective procedures for correcting the deficiencies in the operations and systems of the Local Government pointed out by Internal Auditor; (g) Mechanisms for citizens participation in performance evaluation of Local Government offices; and (h) Mechanisms for redress of grievance of citizens in accordance with section 188 of the Balochistan Local Government Ordinance, 2001. (2) Without prejudice to the generality of the above, the functions of Internal Auditor shall include: (a) Evaluation of adherence to legal and regulatory requirements and approved policies and procedures. (b) Evaluation of the institutional process including human resource management, information flows, office accountability mechanisms of the organizations and identification of institutional development requirements, where required, and support effects towards achieving them. (c) Reviewing of systems of Internal Control and evaluate systems and process of Government and making of recommendations towards improvements. (d) Investigation of special matters as per directives of the respective Nazim or on the recommendations of the Council. (e) using citizen based inputs concerning service delivery, institutional processes and actual performance. (f) Interaction with other stakeholders to update performance indicators and standards of service delivery; and, (g) Any other ancillary task assigned by the Nazim or Council. Explanation.--The objective of Internal Audit is to help line management improve the organization's risk management, control and governance through its recommendations to achieve the agreed objectives in the Organization. (3) The Internal Auditor shall ensure that:-‑ (a) The internal audit is conducted in a manner consistent with the highest Ethical Standards. (b) The Head of the Audited entity is fully and currently informed concerning frauds and other serious problems, abuses and deficiencies relating to the administration of programme and operations administered or financed by the Audited Entity and recommend corrective actions concerning such problems, abuses, deficiencies and to report on the progress made in implementing such corrective actions. 8. Reporting.---(1) The Internal Auditor shall present an Annual Report on the performance of his office to the Nazim with a copy to the Council. (2) The Internal Auditor shall, according to the annual audit programme, conduct detailed internal audits of selected offices and present his finding through periodic reports to the Nazim with a copy to the Council. 9. Follow-up on the reported findings to determine that corrective actions were taken and/or achieving the desired results.-(1) Not later than two months after an Internal Audit Report is issued, the Internal Auditor shall follow-up on reported findings in order to ascertain whether the corrective action was taken or not and the desired results have been achieved or not. (2) The Internal Auditor shall inform the organization head and the Nazim on the status of corrective actions taken for supervision of the programme, activity, function or Organizational unit audited. (3) If a follow-up report is issued, the Internal Aauditor shall submit the report to the head of the Organization and the Nazim. The follow-up report shall be provided upon request to any legislative, executive, or judicial body, and/or to legislative auditor or external auditor. 10. Access of Information to Public.---(1) Audit working papers and reports, shall be public records to the extent that they do not include information specifically made confidential pursuant to the laws in force. (2) Nothing in this section shall be construed to authorize the public disclosure of information that is: (i) specifically prohibited from disclosure by any other law; (ii) a part of an ongoing criminal investigation. 11. Duties and Responsibilities of the Nazims and the Principal Accounting Officer in Respect of Internal Audit.--(1) The Nazim and the Principal Accounting Officer of each Organization shall take measures to restructure the existing inspection, monitoring and evaluation functions of their respective Organization on the recommendations the Internal Auditor, provided such restructuring is consistent with the laws and rules in force. (2) The Nazim and the Principal Accounting Officer shall ensure that the rights and privileges granted to the Internal Auditor under these Rules are not infringed upon by an act of any officer or staff under their administrative control. (3) Any person hindering or obstructing the work of Quality Services and Standards Office in the performance of its functions or denying or wilfully delaying access to information required by the Quality Services and Standards Office under these Rules shall be subject to disciplinary action under relevant Efficiency and Discipline Rules or any other law for the time being in force applicable to such person. 12. Reporting a Criminal Offence.--(1) In the event that the internal audit of an Organization raises a basis to believe that a criminal offence has been committed, the Quality Services and Standards Office shall bring the matter to the attention of the Principal Accounting Officer and the Nazim without delay. *** *** BALOCHISTAN LOCAL COUNCILS ELECTION AUTHORITY (CONDUCT DF BUSIENSS) RULES, 2004 [Gazette of Balochistan, Extraordinary, 28th October, 2004] No.5-1/2004/Vol. II/2066, dated 28-10-2004.---In exercise of the -powers conferred by section 191 of the Balochistan Local Government Ordinance 2001 (XVIII of 2001), the Government of Balochistan is pleased to make the following rules namely:-‑ CHAPTER I 1. Short title and commencement.---(1) These rules may be called the Balochistan Local Councils Election Authority (Conduct of Business) Rules, 2004. (2) They shall come into force at once. CHAPTER II 2. Definitions.--(1) In these rules, unless the context otherwise requires the following expressions shall have the meaning, hereby respectively assigned to them: (i) "Business" means all work done by the Balochistan Local Councils Election Authority in pursuance of the provisions of the Balochistan Local Government Ordinance, 2001 and these rules; (ii) "Budget" means a statement of income and expenditure of the Election Authority proposed for a financial year and includes revised or supplementary budget of that year; (iii) "Chairman" means the Chairman of the Election Authority; (iv) "Case" means a particular matter under consideration and includes. all papers relating to be disposed of including correspondence and notes and also any previous papers on the subject or subjects covered by it or connected therewith; (v) "Election Authority" means the Balochistan Local Councils Election Authority constituted under the Balochistan Local Government Ordinance, 2001; (vi) Establishment of Election Authority" comprises such officers and servants of Election Authority appointed for the purpose of performing of its functions under the Ordinance and rules. (vii) "Government" means the Government of Balochistan; (viii) "Members" means the Members of the Election Authority; (ix) "Ordinance" means the Balochistan Local Government Ordinance, 2001 (XVIII of 2001); (x) "Secretary" means the Secretary of Election Authority; (2) All words and expressions used in these rules, but not defined shall, unless the contest otherwise requires, have the same meanings as in the Balochistan Local Government Ordinance, 2001. "CHAPTER III 3. Composition.--For the purpose of the election of the local Council and recall of Nazims and Naib Nazims at District/Tehsil/Town/ Union level under the provisions of the Balochistan Local Government Ordinance, 2001 and the matters connected therewith the Government shall constitute an Authority consisting of the following: (i) A Chairman who is or has been Judge of the High Court or the Supreme Court. (ii) Three members who are or have been in the service of Federal/Provincial Government or the Local Authority in B-19 and above. (iii) Member Secretary of the Election Authority in. B-19 and above. 4. Notwithstanding anything contained in rule 3, if necessary. Government may reconstitute the Election Authority after a period of four years, at his own discretion or if so desired by the Chairman. Election Authority/members and the reconstituted Election Authority may have such number of members and possess such qualifications and experience as the Government may consider necessary. CHAPTER IV 5. Powers and Functions.--The Election Authority shall subject to the provisions of the Ordinance and rules, regulate its own procedure. 6. The Election Authority shall have the power to issue directions or orders or notifications as may be necessary for the performance of its functions and duties. 7. All decisions of the Election Authority shall be expressed in terms of the opinion of the majority of its members including the Chairman. 8. The Election Authority may authorize its members jointly or individually to exercise and perform all or any of its powers and functions under the Ordinance and rules thereunder and the decisions taken by a member or members shall have the effect of the decisions of the Election Authority: Provided that the decisions of the Chairman, Election Authority shall be final in case of disputed matter. 9. The Election Authority may acquire the services of such officers and officials amongst the Federal/Provincial Government or Local Authority as it thinks necessary by notifying the same for the purpose of performing of its functions and duties. 10. Assistance to the Election Authority.--It shall be the duty of all executive authorities in the Federation, in the Province and all Local Authorities under the administrative control of Federation and Province to assist the Election Authority in the performance of its functions as may be required of them by the Election Authority or its members or officers authorized by the Election Authority. 11. Suspension of officer.--(1) The Election Authority may at any time for reasons to be recorded in writing, suspend any officer performing the functions of the Returning Officers, Assistant Returning Officers, Presiding Officers, Assistant Presiding Officers, Polling Officer or any other Public functionary assisting such officer or any member of the Police force or other Law enforcing agency who obstruct or prevent or attempts to obstruct or prevent the conduct of fair and impartial polls or influence or attempts to interfere viz. a voter when he records his vote or influence in any manner the polling staff or a voter or does any other act calculated to influence the result of recall motion and made such arrangements as it may consider necessary for the performance of the functions of the officer so suspended. (2) Where the Election Authority proceed against any person under subsection (1), it shall refer the matter to the appropriate authority for taking disciplinary action against such person including incorporating the adverse remarks in his ACR. 12. Contempt of Election Authority.--Any proceedings before the Election Authority shall be deemed to be a judicial proceedings within the meaning of section 228 of the Pakistan Penal Code, 1860 and the Election Authority shall be deemed a civil Court within the meaning of sections 476 and 480 of the Criminal Procedure Code , 1898. 13. Trial of appeals.---The Election Authority or any member authorized by it to exercise the powers of Authority or the persons or authority appointed by it for hearing of appeals in connection with recall of Nazims and Naib Nazim under the rules shall have all the powers of a Civil Court under the Code of Civil Procedure (Act V of 1908) and shall be deemed to be such Court within the meaning of sections 480 and 482 of the Code of Criminal Procedure, 1898 (Act V of 1898). CHAPTER V ESTABLISHMENT AND BUDGET 14. Establishment of Election Authority.--The Election Authority shall have its own independent office and may appoint officers and servants on such terms and conditions and possessing such qualifications as it may deem fit for the purpose of performing its functions under the Ordinance and the rules: Provided that posting/transfer of Election Authority staff shall be made with the consent of Chairman, Election Authority. 15. Schedule of Establishment.--The Election Authority shall draw a schedule of establishment and may amend it from time to time as may be considered expedient for efficient performance of its functions. 16. Pay and allowances.--The pay, allowances and fringe benefits to the Chairman, Members, officers and official of the Election Authority shall be same as may from time to time, allowed to officers and officials of the same pay-scale in Balochistan Secretariat. 17. Honorarium.---Officers and officials working in the Election Authority shall be eligible for honorarium keeping in view of their extraordinary performance in a year with the approval of the Chairman, Election. Authority. 18. Budget.---(1) The budget of the Election Authority shall be placed before the Election Authority every year, before 30th June. (2) After approval of the budget by the Election Authority a copy of the approved budget be sent to the Local Government Department. 19. Powers to incur expenditure.--(1) Subject to the provisions in the sanctioned budget the expenditure at a time on single item other than pay and allowances and the traveling allowances of the staff of the Election Authority may be incurred if the amount of the expenditure is: (i) up to fifteen thousand rupees with the approval of the Secretary; (ii) above fifteen thousand rupees but not exceeding one lac rupees with the approval of the Chairman; and (iii) above one lac rupees with the approval of the Election Authority. (2) The expenditure on account of pay and allowances including travelling allowance of the Chairman, members and staff of the Election Authority shall be incurred with the sanction of the Secretary, Election Authority. CHAPTER VI CONDUCT OF BUSINESS 20. Business of Election Authority.--The business of the Election Authority shall be disposed of by its office under the supervision of the Chairman, Election Authority. 21. Transaction of business.--(1) All letters and communication shall be made through the Secretary, Election Authority. (2) No important decisions relating to administration of the Election Authority shall be taken without the approval of the Authority. (3) Secretary, Election Authority shall act for proper implementation of decisions of the Election Authority. 22. General Procedure for disposal of Business.--(1) Subject to the approval of the Provincial Government and the Election Authority, instructions as to the manner of disposal of the business of Election Authority Secretariat shall be issued by the Secretary, Election Authority. (2) All orders shall be made in writing and where a verbal order is made, the officer receiving the order shall take appropriate action if the situation so demands and reproduce it in writing and as soon as may be shown it to the Authority making the order for confirmation. (3) If an order contravenes any law, rule or policy decision, it shall be the duty of the officer next below the officer making such order to point out to the officer making the order and the later shall refer the case to the next higher authority. (4) If any doubt or dispute arise as to the interpretation of these rules, the case shall be referred to the Election Authority whose decision shall be final. (5) The Secretary, Election Authority shall, in consultation with the Chairman, Election Authority, communicate to the relevant authorities, the names and signatures of the officers who may sign the notifications on behalf of the Election Authority for publication in the official Gazette. 23. Disposal of Cases.---(1) The cases in which procedure is available and no major departure from policy is involved shall be disposed of by the Secretary, Election Authority or officer of concerned branch. (2) Proper decorum shall be observed in commenting upon the notes recorded by the senior officers and where an error is to be pointed out and an opinion is to be criticized, it shall be done in a respectful language. 24. Bar against dealing with cases relating to officers own promotion, transfer, pay or allowances or conduct.--No officer shall deal with a case relating to his own promotion, transfer, pay or allowances or with a case dealing with his own official conduct. 25. Executive Power.--The official seal of the Election Authority shall be kept in the custody of the Secretary or the Administrative officer. 26. Repeal.--The Balochistan Local Councils Election Authority (Composition, Powers and Functions) Rules, 1996 are hereby repealed. ORDINANCE I OF 2005 LASBELA UNIVERSITY OF AGRICULTURE, WATER AND MARINE SCIENCES ORDINACNE, 2005 An Ordinance to provide for the establishment of Lasbela University of Agriculture Water and Marine Sciences [Gazette of Balochistan, Extraordinary, 10th March, 2005.] [Not relevant for Reporting]