CONFIDENTIAL

NATIONAL ASSEMBLY SECRETARIAT

(Public Accounts Committee Wing)
www.pac.na.gov.pk

REPORT OF THE SUB-COMMITTEE OF THE PUBLIC ACCOUNTS COMMITTEE

ON: EXCESS SALARY AND PRIVILEGES OF THE AUDITOR GENERAL OF
PAKISTAN IN THE LIGHT OF SCHEDULE TO AGP ORDINANCE 2001 AND SRO
1074 (1)/2007.
I, the Convener of Sub-Committee of Public Accounts Committee, have the
honor to present this report under Rule 224(2) of the Rules of Procedure and
Conduct of Business in the National Assembly 2007 regarding the Excess Salary
and Privileges of the Auditor General of Pakistan in the light of Schedule to AGP
Ordinance 2001 and SRO 1074 (1)/2007.

2)

The Committee comprised the following members and representatives:

1)
2)
3)
4)
5)
6)

Mr. Junaid Anwar Chaudhary, MNA

Convener
Dr. Arif Alvi, MNA
Member
Farah Ayub Tarin, Controller General of Accounts
Mr. Shabbir Ahmed, Additional Secretary (Exp), Finance Division
Mr. Abdul Malik Ghauri, Senior Joint Secretary, M/o Law, Justice & Human Rights
Dr. Masood Akhter Ch. Joint Secretary (Admin), Establishment Division

3)

The Public Accounts Committee took serious note of a News Story published in the
National Press. The news story reflected that the Auditor General of Pakistan has allegedly
committed certain irregularities and was drawing excessive salary, allowances and privileges
without the approval of competent authority. Moreover, his salary slip shows him in the category
of BPS 23. After analyzing the facts, the PAC constituted a Sub-Committee to probe into the
matter independently and transparently.
4)
The Sub-Committee initiated its proceedings on 18 th March 2014. During its first meeting
Controller General of Accounts (CGA), Ms. Farah Ayub Tarin explained various aspects of the
salary of the Auditor General of Pakistan (AGP). The Committee was informed that the salary of
the Auditor General is governed by SRO 1074(1)/2007 issued by Finance Division according to
which the Auditor General will be paid salary which is 20% higher than the maximum salary
payable to an officer in Revised Basic Pay Scale 22. The CGA further explained to the
Committee that the Auditor General is drawing following three items that are not covered under
the and SRO 1074(1)/2007 issued by Finance Division

a.
Car Monetization Allowance: On introduction of compulsory transport facility,
AGP office asked the AGPR to include Rs. 115092 (95910 + 20%) in the pay of the Auditor
General. AGPR referred the matter to Finance Division who clarified vide letter No 4(1) Services
1/2011-12-124 dated 11-01-2012 that the subject policy is not applicable to the officials holding
constitutional posts including the Auditor General. Based on this clarification, AGPR refused to
pay the Car Monetization Allowance. Later, after the transfer of the then AGPR (Farah Ayub
Tarin), the same was allowed by the new AGPR (Manzar Hafeez Mian) by revising his pay slip
and an arrear of Rs. 1,595,752/- was drawn. So far more than Rs. 3.00 million has been paid
irregularly.
b. Personal Pay: Personal pay of Rs 6100/- per month is not admissible vide Law
Divisions OM No. F. 1(10)/2014.SJS-I dated 1st April2014 according to which proviso under
section 3 of the schedule to the Ordinance (XXIII of 2001) has been withdrawn and restricted the
pay of the Auditor General to the maximum of BS 22 which is Rs 85700/- and hence Personal
Pay over and above the maximum is not admissible. Amount overdrawn on this account is Rs
228,100/- (Rs 6100 + 20%=7320*31 months 5 days)
c. Special Pay: Auditor General in total disregard of the Finance Divisions OM No. F.1
(5) R-4/95 dated 31st July 2006 added personal pay (Rs. 6100) to his basic pay, which was
maximum of BS 22 (Rs. 85700) to calculate the Special pay. According to para 2(ii) of the said
OM Special Pay will be admissible on Basic Pay being drawn or on the maximum of Basic Pay
scale 22, whichever is less. The amount overdrawn works out to Rs. 32208/- (Rs. 6100*20% =
1220*20%=1464 *21 Months)
d.
Pension: Procedure of calculating monthly pension as per SRO is that Rs.
25000/month is earned in each serving year by the AGP and the same is calculated at the end of
the term which is Rs. 25000*4 = 100,000/12 = Rs. 8333/month. Based on this, the AGP on
completion of his term is allowed Rs. 8333/month. On the contrary, the AGP insisted to allow
him pension at Rs. 25000/month and also to draw arrears of the period that he has served as
AGP. The AGPR has confirmed that so far no payment has been made in this regard.
e.
The CGA informed the Committee that the office of the Auditor General vide its
letter No 108/Admn-II/BG/C/20116072 dated 21-05-2013 asked the AGPR to show salary of the
Auditor General without showing detailed Employee Related heads as per classification given in
the Chart of Account in the pay slip. This is not only a deviation from the standard rules but it
also violates the principles of transparency. She further added that no change can be made in the
classification as budget is based on the prescribed classification which is required to be followed
for every expense incurred from the budget.
f.
The Committee asserted that the interpretation of Auditor Generals (Functions,
Powers and Terms of Conditions of Service) Ordinance, 2001 (XXIII of 2001) by the then AGPR
(Ms. Farah Ayub Tarin) was in line with the Finance Divisions interpretation. The Finance
Division in responding to the queries of AGPR time and again stated that the monetization policy
is not applicable to the officials holding constitutional posts including the Auditor General.
2

g.
Subsequently, when the new AGPR, Mr. Manzar Hafeez Mian took the charge,
the Auditor General office communicated to the AGPR that as per Schedule, the Auditor General
is entitled to all such benefits including entitlements pertaining to travel, as are admissible to
Minister of State and is accordingly entitled to utilities and sumptuary allowance under Federal
Minister and Ministers of State Act, 1975. In terms thereof, the AGP does not have basic pay or
allowances as are given to a BS-22 officer of the Government. He is entitled to a lump sum
salary, sumptuary allowance and utility allowance. The method of calculating the salary of the
Auditor General would form part of the record of AGPR without being shown in the pay slip.
The AGPR by merging all pay and allowances in the salary of AGP ignoring rules and Finance
Division directives committed sheer violation of rules. The then CGA, Mr. Farhad Khan, by
endorsing the same also went beyond existing rules.
h.
The CGA, Ms. Farah Ayub Tarin also submitted that she was victimized by
Auditor General because of her principled stand and she had to file two writ petitions in the
Islamabad High Court.
5)
The Sub Committee in its 2nd meeting questioned the then AGPR, Mr. Manzar Hafeez
Mian and the then CGA, Mr. Farhad Khan. The participants of the committee inquired the then
AGPR as to why he did not take legal stance like his predecessor in the case of fixation of pay of
Auditor General of Pakistan, even when clear cut verdict of the Finance Division was also
present which clearly stated that the constitutional post holders are not entitled to monetization
allowance. Mr. Hafeez did not give any plausible reason or justification to the queries of the
Committee. On the matter regarding the salary slip of the Auditor General, the Committee
observed that salary and allowances of Auditor General of Pakistan should not be shown in lump
sum but separately under each head in his salary slip issued by the AGPR.
6)
The Ministry of Law, Justice and Human Rights informed the Sub-Committee that the
matter has been considered by the Ministry that section 3 of the Auditor Generals (Functions,
Powers and Terms of Conditions of Service) Ordinance, 2001 (XXIII of 2001) provides that the
salary, pension and other terms and conditions of service of the Auditor General shall be as
provided in the Schedule to that Ordinance. Section 20 thereof provides that the Federal
Government may, by notification in the official Gazette, amend the Schedule so as to add any
entry thereto or modify or omit any entry therein. The Ministry of law clarified that from perusal
of the said provisions of the Ordinance, it emerges that the Federal Government is empowered to
settle pay, allowances and pension of the Auditor General as may be prescribed in the Schedule,
therefore, the matter comes within the domain of the Finance Division and under clause (i) of
sub-rule (1) of rule 12 of the Rules of Business, 1973, interpretation of the rules made by the
Finance Division also comes within the domain of that division. Similarly in terms of entries 1
and 3 under item 12 of schedule-II to the said rules, business allocated to the Finance Division
includes finances of the Federal Government and Financial matters affecting the country as a
whole and accounts and audit.
7)
The Sub-Committee also examined the record containing the whole period pertaining to
official vehicles under the Auditor General of Pakistan, received from the Department of Auditor
General of Pakistan.
3

8)
The Sub-Committee continued to probe the issue on 27th March, 2014 in the light of
documents furnished. The Finance Divisions Office Memorandum No. F-1(5) R-4/95 dated July
31, 2006 regarding grant of Special Pay @ 20% of Basic Pay to all Federal Secretaries came
under discussion. Its Para 2 (ii) restricts Special Pay of 20% on basic pay being drawn or on the
maximum of Basic Pay Scale-22 whichever is less. The Sub-Committee noted that Special Pay is
not admissible on any amount beyond the maximum of the scale under the said rule. The
Accountant General Pakistan Revenues and others endorsed the view point as well.
9)
Thereafter, the Sub-Committee examined the Controller General of Accounts letter No.
06/CGA/Reg/3-23/2012/83 dated January 7, 2013. Its Para 2 reflects that the matter has been
resolved in Accountant General Pakistan Revenues regarding pension and pay fixation of Auditor
General of Pakistan. The then AGPR (Mr. Manzar Hafeez Mian) explained to the Committee that
this was a provisional decision. The representative from Finance Division, (Mr. Shabbir Ahmad)
apprised the Sub-Committee that 80% of due amount in the shape of provisional payments can
be made in peculiar circumstances after completing certain formalities by an officer (to avoid
hardship) to whom the provisional payments are being made.
10)
The Auditor General Office letter No. 994/32/Adm-III(Trp)/C/2013-14 dated March 25,
2014 was also examined by the Sub-Committee which reflects that vehicle No.GV-767 and GT825 are at the disposal of Auditor General of Pakistan. The Auditor General Office while
clarifying in their letter stated that the Auditor General of Pakistan is entitled to all such benefits
including entitlement pertaining to travel, as are admissible to a Minister of State. Federal
Ministers and Minister of State (Salaries, Allowances and Privileges) Act 1975 envisages that
Minister of State and the member of his family shall be entitled to the use of an official car
maintained at the cost of the government in accordance with the rules framed by the government
for the use of staff cars. Auditor General of Pakistan is entitled to one vehicle as allowed to
Minister of State.
11)
The Committee meetings continued on 27 th March, 2014 for the third day in a row.
During this meeting the Committee, asked Joint Secretary, Cabinet Division Mr. Zia-ul-Haq to
explain the contents of Rules/Policy for Monetization of Transport Facility for Civil Servants.
The Joint Secretary, Cabinet Division explained that:
i.

ii.

iii.

No officer of BS-20 to BS-22 will be entitled and authorized to use

Project Vehicles or the departmental operational/general duty vehicles
for any kind of duty. However, they may be allowed the facility to avail
the Departmental Operational/General Duty vehicles subject to
entitlement/availability of the vehicle in case they have to undertake
official/local/out station/in land country tours subject to approval of the
competent authority/ the PAO.
The PAO shall render certificates about the detail of vehicles presently
allocated to entitled officers.
The PAO shall obtain a certificate from each of the entitled officer in
BS-20 to BS-22 including himself/herself that he/she is not in
4

iv.

v.

possession or using any project vehicle or the Departmental

Operational/General Duty vehicle, as well as any vehicle of an
organization or body corporate in his/her ex-officio capacity as members
of its Board, except the vehicle allocated to him/her through the
monetization policy.
The Services of regular permanent drivers will be offered to BS-20 to
BS-22 Civil Servants on optional basis on deduction of Rs.10,000/- per
month from monetized value. The drivers allocated to civil servants will
remain on the strength of the Ministry/Division/ Department for the
purpose of their Pay, Allowances and Pension etc.
The Joint Secretary, Cabinet Division concluded that this policy is not
applicable to functionaries holding Constitutional Posts. The SubCommittee concluded that Monetization is not an allowance and thus
the payment of this Allowance to the Auditor General is in violation of
the rules.

12)
In its fifth meeting the Committee had to question the Principal Accounting officer, but
due to the sad demise of his father, Mr. Javed Jahangir, Deputy Auditor General and Mr. Dost Ali
Shah, Director General (B&A) from Auditor-General Office attended the meeting of the SubCommittee on his behalf. Committee enquired from the Acting Principal Accounting Officer to
explain the contents of their letter No. 994/32/Admn-III (TRP)/C/2013-14 dated March 25, 2014
regarding the use of two Vehicles: GV-767 and GT-825 by the Auditor General. To this the
Acting PAO explained that vehicle No. GV-767 and GT-825 (replaced later with vehicle No. GK091) are at the disposal of the Auditor General of Pakistan. He further explained that schedule of
Auditor-Generals (functions, Powers and Terms & Conditions of Service) Ordinance 2001 gives
the Auditor General of Pakistan the status of the Minister of State.
13)
The Acting Principal Accounting Officer further explained to the Sub-Committee that
Federal Ministers and Ministers of State (Salaries, Allowances and Privileges) Act 1975
envisages that Ministers and Ministers of State and the members of his family shall be entitled to
the use of an official car maintained at the cost of the government in accordance with the rules
framed by the government for the use of staff cars. Auditor General of Pakistan is using vehicle
as per his entitlement as Minister of State. Moreover, the details given by the Auditor General
Office on POL/maintenance cost incurred so far on the both vehicles under the use of Auditor
General of Pakistan are as follows:Details of expenditure incurred up to March 2014 on Repair and POL
relating to vehicles under the use of the Auditor General of Pakistan
Vehicle No.GV-767
POL
1,286,323

Repair
215,266

Vehicle No. GK-091 use for AGPs

protocol duties
POL
Repair
1,022,767
237,254
5

14)
On the queries of the Sub-Committee, whether any security has been provided to the
Auditor General, the acting Principal Accounting Officer apprised the committee that no security
has been provided to the Auditor General. However his personal staff travels with him for
security purposes in the second car. The Sub-Committee was informed that Minister of State is
entitled to one car only. The Sub-Committee observed that use of two vehicles by the Auditor
General of Pakistan is against the existing law.
15)
The Committee enquired from the acting Principal Accounting Officer as to whether the
monetization allowance is admissible to the constitutional post holders? To this he agreed that
monetization allowance is not admissible to the State functionaries holding Constitutional Posts.
On the matter of the revised pay slip and provisional payments to the Auditor General of
Pakistan, the Sub-Committee observed that all this was kept hidden for particular financial
benefits.
16)
The Committee further enquired about the information asked by the Committee vide
National Assembly Secretariat letter No.F.1 (1)/2014-PAC dated 27th March, 2014.
The information required by the Committee was:
a) Copies of request for use of official vehicles, as required under Sub-RuleVII of Policy for Monetization of transport facility.
b) Log books record of Vehicle No. GV-767 and GK-091 under the use of
Auditor General of Pakistan, as requested earlier vide this Secretariat letter
No.F.1 (1)/2014-PAC dated 19th March, 2014.
c)

Record of the said vehicles required under each clause of Rules/Policy for
Monetization of Transport Facility for Civil Servants issued by the Cabinet
Secretariat vide letter No. 6/7/2011-CCP dated December 12, 2011 with
comments, including Certificates at Appendix-III, IV, V, VI, VII & VIII
duly signed by the competent officer.

The response given by the Auditor Generals office in reply to these queries could not
satisfy the Committee. The Auditor Generals office further committed to provide the log books
of the vehicles by 02:00 pm on the same day. However the Auditor Generals office handed over
only one log book which was found incomplete and was not duly verified by any authorized
officer.
17)
The Committee also examined the Auditor General of Pakistans letter No. 01Sr.PS/AGP/PF/2014/639 dated 21st March, 2014 to the Accountant General Pakistan Revenues,
Islamabad regarding authorization for crediting monthly basic salary of the Auditor General of
Pakistan equally among Pakistan Bait-ul-Mal, Islamabad, Shaukat Khannum Memorial Trust,
Lahore, Abdul Sattar Edhi Foundation, Karachi and remaining one-fourth in his personal
account. The Sub-Committee termed this sort of charity illegal after considering the opinion of
representative from Ministry of Law & Justice and Human Rights.
18)
At the end of the meeting, the Sub-Committee concluded that involving the press by AGP
in this state of affairs is against the law of land.
6

19)
The sixth meeting of the Sub-Committee was held on 8 th April 2014, in which the Auditor
General of Pakistan and the Principal Accounting Officer (PAO) were invited. Neither the
Auditor General of Pakistan nor did the PAO turn up in this meeting. On the directives of the
Sub-Committee, the representative of the National Assembly contacted the Auditor General at
telephone No. 051-9224080 and the Principal Accounting Officer at telephone No. 051-9219161
respectively. The Auditor Generals telephone was attended by Mr. Abdul Aziz Abbasi SPS to
Auditor General who informed that the Auditor General of Pakistan was in the office but he
would not attend the meeting. However, when the PAO was contacted on the phone he informed
that he would not attend the Sub-Committee meeting arguing that his junior (Mr. Javed Jahangir,
Deputy Auditor General) had already given the official version in the last meeting of the SubCommittee.
20)
The Sub-Committee took a serious note and ascertained, whether the Sub-Committee of
the Public Accounts Committee has the jurisdiction to summon the Auditor General of Pakistan,
who is holding a Constitutional Post . The Committee was apprised that under Rule 227 of Rules
of Procedure and Conduct of Business in the National Assembly Secretariat, 2007 the Committee
has the jurisdiction to summon the Auditor General. In the subsequent meetings it was further
clarified by the Ministry of Law, Justice & Human Rights through its O.M. No. 13(1)/2014-PAC
dated 16th April, 2014. The said O.M. stated that under serial no. 32 of the Schedule III to the
Rules of Business, 1973, the office of Auditor General is an attached department of Ministry of
Finance. The Rules of Business, 1973 derives its authority direct from the Constitution and thus
has the force of law. The said O.M. further stated that it is not correct that the Department of the
AGP is at par with the Supreme Court of Pakistan, because under provisions of Article 81 of the
Constitution of the Islamic Republic of Pakistan the expenditure relating to the Judges of the
Supreme Court is expenditure charged upon the Federal Consolidated Fund and not liable to vote
in the National Assembly in view of the provision of clause (1) of Article 82 of the Constitution
of the Islamic Republic of Pakistan.
The office of the Auditor General gets its budget from the Parliament, and must show
deference to the Parliament and to avoid serious consequences which may emanate in case of
contumacious conduct in violation of Rule 227 of the Rules of Procedure and Conduct of
Business in the National Assembly, 2007 whereby the Chairman of the Committee has been
given power of a civil court for enforcing the attendance of any person and production of
documents. No immunity has been given to the Office of the Auditor General of Pakistan by
Constitution or any other Law in force.
21)
Thereafter, the Sub-Committee examined the Log Book pertaining to Vehicle No. GK091 under the use of Auditor General of Pakistan. The Sub-Committee invited comments from
Joint Secretary, Cabinet Division (Mr. Zia-ul-Haq), who replied that the Log Book has not been
maintained properly. Moreover, the originality of the Log Book seems doubtful.
22)
The Sub-Committee also examined the Auditor General of Pakistans case in the light of
Rule-12 of the Rules of Business, 1973. The Rule-12 and its Sub-Rule h and i says as
under:7

Consultation with the Finance Division: (1) No Division shall, without previous
consultation with the Finance Division, authorize the issue of any order, other than orders
in pursuance of any general or special delegation made by the Finance Division, which
will affect directly or indirectly the finances of the Federation.
(h)

A change in the terms and conditions of service of Government servants, on their

statutory rights and privileges, which have financial implications.

(i)

Interpretation of rules made by the Finance Division.

23)
The Sub-Committee then inspected the various correspondences made between the
offices of Auditor General of Pakistan, Accountant General Pakistan Revenues, Controller
General of Accounts and Finance Division. The Committee also went through the Annexures
related to the fixation of pay & pension of Auditor General of Pakistan furnished by the
Controller General of Accounts vide letter No. 276/CGA/vig/3-1/2013/52 & No. 277/CGA/vig/31/2013/52 dated April 04, 2014, respectively. The Controller General of Accounts while
analyzing the salary and allowances of the Auditor General of Pakistan commented that the
following amounts have been irregularly drawn:STATEMENT SHOWING THE AMOUNT MONTHLY OVER DRAWN BY THE
AUDITOR GENERAL OF PAKISTAN WITH ITS PERIOD

Sr. No
1
2
3

Name of Allowance/pay
Monetization Allowance
Rs 115092/pm
Special Pay
Rs 1464/pm

Duration
01-01-2012 to 31-03-2014

Total Withdrawal
Rs. 3,107,484/-

01-06-2012 to 31-03-2014

Rs. 32,208/-

Personal Pay
Rs 7320/pm

27-08-2011 to 31-03-2014

Rs. 228,100/-

Complete Breakup of the aforementioned amounts is as under:

1/1/2012
1/7/2012
1/1/2013
1/7/2013
1/1/2014

Period
30/06/2012
31/12/2012
30/06/2013
31/12/2013
31/03/2014

MONETIZATION ALLOWANCE
Amount In Rs.
Due
Drawn
P.M Difference
0
115092
115092
0
115092
115092
0
115092
115092
0
115092
115092
0
115092
115092

Total
690552
690552
690552
690552
345276
3,107,484

SPECIAL PAY
8

1/6/2012
1/1/2013
1/7/2013
1/1/2014

Period
31/12/2012
30/06/2013
31/12/2013
31/03/2014

Due
20568
20568
20568
20568

Amount in Rs.
Drawn
P.M Difference
22032
1464
22032
1464
22032
1464
22032
1464

Total
10248
8784
8784
4392
32,208

PERSONAL PAY
Period
27/08/2011 31/12/2011
1/1/2012 30/06/2012
1/7/2012 31/12/2012
1/1/2013 30/06/2013
1/7/2013 31/12/2013
1/1/2014 31/03/2014

Due
0
0
0
0
0

Drawn
7320
7320
7320
7320
7320

Amount in Rs.
P.M Difference
7320
7320
7320
7320
7320

7320

7320

Total
30460
43920
43920
43920
43920
21960
228,100

24)
In the seventh and the concluding session of the Sub-Committee, the Principal
Accounting Officer, Malik Khadim Hussain explained the view of the Auditor Generals office.
He stated that complete record relating to the vehicles under the use of Auditor General was
provided including the log books. The Committee contradicted his statement, and clarified that
only one log book was received. On the queries raised by the Committee, the PAO admitted that
the Log Books have not been maintained properly.
25)
Sub-Committee also showed its displeasure on the defaming campaign, being run in the
media that was initiated by the office of the Auditor General, in spite of the fact that the SubCommittee kept the proceedings of the Committee In-Camera. In this regard the PAO stated that
he would not comment on that and the Auditor General himself should comment on the matter.

FINDINGS:
1.
Car Monetization Allowance: AGP office asked the AGPR to include Rs.
115092 (95910 + 20%) in the pay of the Auditor General. The Auditor General Pakistan has so
far been paid Rs. 3,1 07,4 84/-(upto 31st March 2014) irregularly.
9

2.
Personal Pay: Personal pay of Rs 6100/- per month is not admissible vide Law
Divisions OM No. F. 1(10)/2014.SJS-I dated 1st April 2014. Amount overdrawn on this account
is Rs 228,100/- (Rs 6100 + 20%=7320*31 months 5 days)
3.
Special Pay: Auditor General in total disregard of the Finance Divisions OM No.
F.1 (5) R-4/95 dated 31st July 2006 added personal pay (Rs. 6100) to his basic pay for the
withdrawal of Special Pay. The amount overdrawn works out to Rs. 32,208/- (Rs. 6100*20% =
1220*20%=1464 *21 Months)
4.
Pension: The AGP insisted to allow him pension at Rs. 25000/month and also to
draw arrears of the period that he has served as AGP. The AGPR has confirmed that so far no
payment has been made in this regard.
STATEMENT SHOWING THE AMOUNT MONTHLY OVER DRAWN BY THE
AUDITOR GENERAL OF PAKISTAN WITH ITS PERIOD

Sr. No
1
2
3

Name of Allowance/pay
Monetization Allowance
Rs 115092/pm
Special Pay
Rs 1464/pm

Duration
01-01-2012 to 31-03-2014

Total Withdrawal
Rs. 3,107,484/-

01-06-2012 to 31-03-2014

Rs. 32,208/-

Personal Pay
Rs 7320/pm

27-08-2011 to 31-03-2014

Rs. 228,100/-

5.
The Committee noted that the office of the Auditor General vide its letter No
108/Admn-II/BG/C/20116072 dated 21-05-2013 asked the AGPR to show salary of the Auditor
General without showing details in the pay slip. This is not only a deviation from the standard
rules but also violates the principles of transparency.
6.
The Committee clearly signified that no change can be made in the salary of the
AGP without amending the Schedule to the AGP Ordinance, 2001.

7.
The Joint Secretary, Cabinet Division, Mr. Zia-ul-Haq submitted that Rules/Policy
for Monetization of Transport Facility for Civil Servants is not applicable to functionaries
holding constitutional posts. The Sub-Committee concluded that Monetization is not an
allowance and this cannot be included in pay slip of the Auditor General.
8.
Acting Principal Accounting officer agreed that Monetization allowance is not
admissible to the State functionaries holding constitutional posts. On the matter of the revised
10

pay slip and provisional payments to the Auditor General of Pakistan, the Sub-Committee
observed that all this was kept hidden for particular financial benefits.
9.
The Sub-Committee examined the Log Book pertaining to Vehicle No. GK-091
under the use of Auditor General of Pakistan Joint Secretary, Cabinet Division, expressed that the
Log Book had not been maintained properly. Moreover, the originality of the Log Book seems
doubtful. The Committee also observed that:
a.

The log book has been prepared in a hurry just to carry out the order of the
Committee.

b.

As the log book seems to be prepared recently, it has the handwriting of the same
person and also it seems that all the entries have been made on one day by the
same person which is a clear violation of the rules.

c.

There are missing readings of fuel recharge for the car in the book in some
instances.

d.

Also, there are some apparent false entries that have been crossed and new entries
made

10.
The Sub-Committee also observed that use of two vehicles by the Auditor General
of Pakistan is against the existing law. The Committee directed to recover the expenditure
incurred on any one of the cars whichever is lower.
Details of expenditure incurred up to March 2014 on Repair and POL
relating to vehicles under the use of the Auditor General of Pakistan
Vehicle No.GV-767
POL
1,286,323

Repair
215,266

Vehicle No. GK-091 use for AGPs

protocol duties
POL
Repair
1,022,767
237,254

11.
The Sub-Committee after considering the facts submitted by Ministry of Law &
Justice and Human Rights regarding the crediting of monthly basic salary of the Auditor General
of Pakistan equally to Pakistan Bait-ul-Mal, Islamabad, Shaukat Khannum Memorial Trust,
Lahore, Abdul Sattar Edhi Foundation, Karachi termed this kind of charity as illegal.
12.

The Sub-Committee directed to recover an amount of Rs. 4,627,813 from the

Auditor General of Pakistan and instructed the AGPR to stop further payments under the said
heads. The details of the recovery from the relevant heads are as follows:

S.N Name of
o
Allowance/Pay/Expenditure

Monetization Allowance

Duration

01-01-2012 to 31-

Total
Withdrawal/Expenditur
e

Rs. 3,107,484/11

Rs 115092/pm
2

Special Pay
Rs 1464/pm

Personal Pay
Rs 7320/pm

POL
1,286,32
3

03-2014
01-06-2012 to 3103-2014

Rs. 32,208/-

27-08-2011 to 3103-2014

Rs. 228,100/-

Total

Rs. 3,367,792

Vehicle No.GV-767
Repair
215,266

Total
1,501,589

Vehicle No. GK-091 use for AGPs protocol duties

POL
Repair
Total
1,022,76
237,254
7
1,260,021
Grand Total

Lower of the two Vehicles

= Rs. 1,260,021

Rs. 3,367,792 + Rs. 1,260,021 = Rs. 4,627,813

13.
The Committee also directed to initiate disciplinary actions against the then
AGPR, Mr. Manzar Hafeez Mian and the then CGA, Mr. Farhad Khan who allowed payments to
the Auditor General in violation of the rules.
14.
The Sub-Committee concluded that based on the above findings the Auditor
General has been acting against the dignity of the post and the Department of the Auditor
General. The Auditor General is responsible to safeguard the interest of the government of
Pakistan; he stands accountable for ensuring public accountability and fiscal transparency in
governmental operations. On the contrary, the Auditor General himself has tarnished his
credibility by drawing excessive salary and allowances, causing loss to the National Exchequer
and thereby he no longer remains Sadiq and Ameen. He has also blatantly violated the oath of the
office that he took. It is therefore requested to file a reference for the disqualification of the
Auditor General under article 168 (5) of the Constitution of Islamic Republic of Pakistan.

12

____________________________
Muhammad Junaid Anwar Ch., MNA
Convener

__________________
Dr. Arif Alvi, MNA
Member

13