Background

The Office of the Accountant General NWFP was established on 1st April, 1929 as a small Pay &
Accounts Office and was responsible for Audit & Accounts of both Federal and Provincial transactions in
NWFP. Subsequently it was re-designated as Comptroller, NWFP on 1st November 1931. It continued to
function as such till July, 1973, when its status was raised to that of Accountant General because of the
tremendous increase in the scope of its activities and load of work. Click here to view a list of officers
who headed the office.

Apart from NWFP and its adjacent Tribal Agencies, the audit jurisdiction of this office also covered
Northern Areas (Gilgit & Baltistan). The audit of Northern Areas was, however, transferred in 1974 to
the Accountant General, Pakistan Revenues Islamabad. Similarly, in the case of Frontier Irregular Corps
(Scouts & Militia), the audit jurisdiction of this office extended to Baluchistan. But on the formation of
separate office of the Inspector General, Frontier Corps of Quetta in 1974, the audit of the Units in
Baluchistan was transferred to the Comptroller, Baluchistan.

On the formation of one Unit, the audit of two adjacent Districts in Punjab (Attock and Mianwali) was
transferred to this office from office of the Accountant General, Punjab. Correspondingly, owing to
centralization of works audit in office of the Director, Works Audit, Lahore, the works portion was
transferred from this office. These arrangements were reversed in 1970, owing to dismemberment of
One Unit. During that period the audit of ex-States of Dir, Swat and Chitral was also taken over by this
office due to merger of these States.

The District Accounts Office scheme was introduced in NWFP in 1970. Initially it was experimented in
one District i.e Mardan. By now there are 24 Districts and 7 Agency Accounts Offices, in NWFP and FATA
respectively.

Till July, 1979, this office was responsible for the audit and accounts of both Federal and Provincial
transactions in the Province (including Agencies). On the formation of the Sub-Office of the Accountant
General, Pakistan Revenues, in July, 1979, the audit and accounts of the Federal transactions were
transferred to that office.

Separation of Audit and Accounts

Office of the Accountant General, NWFP, till 30th June, 1989 was responsible for the local audit of
accounts of the Provincial Govt departments and its autonomous bodies and corporations and
performance of audit of projects etc. The audit reports too thereon were being prepared by this office.
The function of local audit of accounts was however withdrawn from it and assigned to newly
established office of the Director General, Audit NWFP in July 1989.

All the accounting transactions both for the Federal as well as Provincial Govts were under the
administrative and functional control of the Auditor General of Pakistan. The separation of Audit &
Accounts departments were promulgated vide Auditor General's ordinance 2001 and Controller
Generals Ordinance 2001, since then the Accounts Departments were independently kept under the
newly created office of the Controller General of Accounts.

Devolution Plan

Since the introduction of Devolution Plan on 14th August, 2001. it was a challenge for this office to
respond to the needs within the existing human and financial resources. This office delegated
preparation of accounts of 13 devolved departments at the District Accounts Office level, as required
under the Local Govt Ordinance 2001.













Administration Sections
Functions
Personnel matters of employees, Logistic support and office security

HAD section
Functions
Interpretation of rules, rendering advice to field offices and Departments on implication of government
rules

Coordination and Monitoring section
Functions
Coordinating and monitoring working of 31 field offices
Inspection of field offices
Pay fixation party

GP Fund
Functions
Maintenance of GP fund accounts of the subscribers

Sections
Fund-I
Education Department (District)
Agriculture Department (District)
Health Department (District)
Fund-II
Environment Department
Agriculture Department
Health Department
Fund-III
Police Department
Irrigation Department
Excise Department.
Works & Services Department
Fund-IV
Establishment and General Administration Department
Judiciary
Education Department
Labor Commerce and Industries

Pension
Functions
Pension Cases of Provincial Employees.
Family pension cases of the deceased employees.
Revision cases.
Restoration cases of the Pensioners.
Post Audit of Pension Payments
Pension Payment authorities from AG NWFP to other provinces and from other provinces to AG NWFP

Compilation
Functions
Recording of recoveries an account of advances like GP fund, House building, Motor car and Motor cycle
advance
sorting of manual bills
preparation of payment of expenditure and receipt of the Govt of NWFP

Book Sections
Functions
Preparation of monthly civil account.
Compilation of accounts prepared by District/Agency Account Offices.
Coordination of suspense/exchange accounts.
Maintenance of SBD Account I, II & IV
Reconciliation of Accounts with State Bank of Pakistan Karachi.
DA Sections
Functions
Reconciliation with Provincial Departments at controlling level.
Preparation of Classified abstract Received from various DAOs.
Preparation of FMC Reports.
Preparation of MIS Reports.
Providing Expenditure Figures for Appropriation Accounts .


WAD Sections
Functions
Accounting and post audit of works accounts

Deposit & Loan
Functions
Advances i.e HBA, Motor cycle Advance and Cycle Advance to non gazetted employees and watching
their recoveries
Maintenance of PLA/SDAs
Assignment Accounts
Reconciliation of the assignment Accounts & PLA of various Departments and projects
Lapsed deposits of revenue department/court cases




Payroll Sections










Computer Coordination
Functions
Coordination of computerization activities of AG and Field offices.
Trouble shooting