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ORDINANCE XVIII OF 2001 ORDINANCE XVIII OF 2001 BALOCHISTAN LOCAL GOVERNMENT ORDINANCE, 2001 An Ordinance to establish, reconstruct and regulate the Local Governments in the Province of Balochistan [Gazette of Balochistan, Extraordinary, 9th August, 2001] No. Legis:I‑122/Law/2000‑111, dated 9‑8‑2001.‑‑‑The following Ordinance made by the Governor of Balochistan on 8th August, 2001 is hereby published for general information: Whereas it is expedient to devolve political power and decentralize administrative and financial authority to accountable Local Governments for good governance, effective delivery of services and transparent decision making through institutionalized participation of the people at grass‑root level; And whereas the Provincial Assembly of Balochistan is dissolved, the Governor is satisfied that circumstances exist which render it necessary to take immediate action; Now, therefore, in pursuance of Article 4 of the Provisional Constitution (Amendment) Order, 1999 (Chief Executive's Order No.9 of 1999 and in exercise of all powers enabling in that behalf, the Governor of Balochistan is pleased to make and promulgate the following Ordinance:‑‑ CHAPTER XII LOCAL GOVERNMENT FINANCE 115. Audit.‑‑‑(1) The Director Local Fund Audit shall conduct regular annual audit of the Local Funds and the Director‑General Audit of the Province shall undertake audit of the District, Tehsil and Town Provincial Accounts during a financial year. (2) Upon request of a Nazim, the Provincial Director, Local Fund Audit, shall cause to be conducted an audit of the respective Local Fund. (3) Upon request of a Zila Nazim. Tehsil Nazim or Town Nazim the Director‑General Audit of the Province shall cause the audit of District Provincial Account, Tehsil Provincial Account or, as the case may be, Town Provincial Account and shall forward his report to the concerned Nazim and Council. (4) The report of the Local Fund Audit shall be placed before the concerned Nazims and the Accounts Committee of the respective Councils for necessary action. (5) The Provincial Director General Audit shall conduct the external audit of each District Government, Tehsil Municipal Administration, Town Municipal Administration and Union Administration; in the prescribed manner once in a financial year and place the report before the Public Account Committee of the Provincial Assembly and the Accounts Committee of the respective Council. (6) The Local Government Commission of a Province may cause for a special audit of the accounts of a Local Government as provided for in section 132. (7) The Provincial Director-General Audit or an officer appointed by him, or Director, Local Fund Audit for conducting an audit of a Local Government and shall have access to all the books and documents pertaining to the accounts and may also examine any member, servant or premises of the Local Government concerned.