15

AUDITOR-GENERAL'S (FUNCTIONS, POWERS AND TERMS AUDITOR-GENERAL'S (FUNCTIONS, POWERS AND TERMS AND CONDITIONS OF SERVICE) ORDINANCE, 2001 ORDINANCE XXIII OF 2001 An Ordinance to determine the terms and conditions of service, the term of office and the powers and functions of the Auditor-General of Pakistan [Gazette of Pakistan, Extraordinary, Part I, 17th May, 2001] F.No.2(1)/2001-Pub., dated 17-5-2001.---The following Ordinance made by the President is hereby published for general information:-- 15. Audit of companies and corporations established in the public sector.----(1) The Auditor-General shall perform functions and exercise powers in relation to the audit including supplementary audit of the accounts of the public sector companies in accordance with the provisions of the Companies Ordinance, 1984 (XLVII of 1984). (2) The duties and powers of the Auditor-General in relation to the audit of the accounts of corporations (not being companies) established by, or under, law shall be performed and exercised by him in accordance with the provisions of the respective laws. (3) The Governor of a Province or the district authority may, where he is of opinion that it is necessary in the public interest so to do, request the Auditor-General to audit the accounts of a corporation established under provincial law and where such request has been made, the Auditor-General shall audit the accounts of such corporation and shall have, for the purposes of such audit, right of access to the books and accounts of such corporation.