Review of National Action Plan Challenge

Research Digest
V O L U ME 2, I S S UE 4 AP RI L, 201 5
INSIDE THIS
ISSUE: Editorial
“Pakistan’s Constitution is imperative for country’s federalism as it holds the key to protect the rights of
OPINION every citizen, irrespective of his/her religion, caste, creed, sex or physical appearance and allows all cul-
tures of federating units to blossom in a national synthesis - a Pakistani culture that reflects unity in di-
versity,” it was stated by Honourable Chairman Senate of Pakistan at the occasion of “2 nd Annual Semi-
Review of nar on Constitution Day” on April 10, 2015 held at the Pakistan Institute for Parliamentary Services.
(detailed report inside)
National Action
Pakistan Institute for Parliamentary Services (PIPS) takes pride in the fact that it commenced the tradi-
Plan: tion of celebrating official Constitution Day on April 10, 2014 in line with the vision of its all-party dy-
Challenges & namic Board of Governors, which has guided PIPS outreach to university as well as towards school and
college going youth.
Opportunities
The objective of the seminar was to develop awareness of the Constitution, its importance and function-
Page 1 ing of Parliament among an all-time full PIPS auditorium with over 185 participants including Members
of the Parliament, functionaries of Senate and National Assembly, Civil Society and the Youth. Students
and faculty members from Quaid e Azam University, Fatimah Jinnah Women University, Iqra Universi-
ty, International Islamic University, Ripah University, National Defense University, Islamabad Model
College for boys G 6/3, Islamabad Model College for Girls F 7/2, Beacon House School Margala Cam-
pus and Roots Millennium School I-9 Islamabad not only attended the seminar, but 13 of them also
Constitution participated in a debate competition to exchange their views on the theme – Constitution, Parliament
and Peace Building. PIPS also held two similar sessions with 2 groups of college and university students
Day Celebrated from South Punjab – Multan, Bahawalpur, Layyah and Lodhran who visited PIPS and were briefed on
at PIPS working and national contribution by the Parliament.
Page 07 In addition to coverage of above mentioned historic Constitution Day function, this issue of PIPS Re-
search Digest has a comprehensive opinion and analytical article on National Action Plan: challenges
and opportunities. As per the guidance by the Honourable Chairman Senate/President PIPS BoG Mian
Raza Rabbani, during his maiden visit of PIPS on March 18, 2015, the Digest commences a new column
on parliamentary business that will focus on legislative and non-legislative business at National Parlia-
ment and/or Provincial Assemblies. Accordingly, the April 2015 issue presents a glossary of budget
terminologies and publications as well as presents summaries of resolutions passed at Senate of Pakistan
PARLIAMEN- in 2015. PIPS will cater for similar parliamentary business in Parliamentary Institutions to apprise read-
TARY ers of initiatives taken on various issues of public and national importance.
BUSINESS We are confident that the digest would assist Honorable MPs to develop insights regarding the issues at
hand and help them seek solutions and make informed decisions. We wish the readers keen reading and
Senate look forward for your invaluable feedback on contents, quality and any specific areas of interest.
For any specific areas of importance that you want PIPS to conduct research or briefing papers, please
Resolutions contact us at research@pips.gov.pk.
Profound Regards and Happy Reading!
Page 10 Muhammad Rashid Mafzool Zaka
Director (Research and I.T)
Budget Defini-
tions
& Publications
Page 12
Pakistan Institute for Parliamentary Services 2015
OPINION
Review of National Action Plan: Challenges and Opportunities
Dr M. Sheharyar Khan
Assistant Professor, Dept of International Relations
National Defence University, Islamabad
Introduction
The 16th December 2014 barbaric attack on Army Public School, Peshawar, by TTP brought the nation to
a watershed moment in its long fight against terrorism. It was the death these 147 school children and
teachers which moved the conscience of the nation. The tragedy united all the political parties and
military leadership of the country to unanimously condemn the attack and make National Action Plan
(NAP) to eradicate terrorism. The political rhetoric was powerful: “A line has been drawn. On one side
are the coward terrorists and on the other side stands the whole nation,” stated Prime Minister
Mohammed Nawaz Sharif in his televised speech on December 24. He also outlined his 20-point National
Action Plan where he promised to “eradicate the mindset of terrorism to defeat extremism and
sectarianism.”1 Following were his 20 points:2
1. Execution of convicted terrorists
2. Establishment of special trial courts
3. Ensure no armed militias are allowed to function in the country
4. Strengthening and activation of NACTA
5. Countering hate speech and extremist material
6. Choking financing for terrorists and terrorist organisations
7. Ensuring against re-emergence of proscribed organisations
8. Establishing and deploying a dedicated counter-terrorism force
9. Taking effective steps against religious persecution
10. Registration and regulation of madrassas
11. Ban on glorification of terrorism and terrorist organisations through print and electronic media
12. FATA Reforms
13. Dismantling communication networks of terrorist organisations
14. Measures against abuse of internet and social media for terrorism
15. Zero tolerance for militancy in Punjab
16. Taking the ongoing operation in Karachi to its logical conclusion
17. Balochistan reconciliation
18. Dealing firmly with sectarian terrorists
19. Policy to deal with the issue of Afghan refugees
20. Revamping and reforming the criminal justice system
Soon after, the government removed moratorium on the death penalty of the sentenced terrorists. The
government tabled the 21st Constitutional Amendment Bill 2015 and Pakistan Army (Amendment) Bill
2015 for discussion and approval in order to execute the National Action Plan. The Parliament passed
both the bills. The bills also allowed the establishment of military courts for two years for the speedy trial
of the terrorists. The need for the speedy trial courts was justified because of the slow disposal of terror
1 Shuja Nawaz, “At the Crossroads Again,” Newsline, February 18, 2015,
http://www.newslinemagazine.com/2015/02/at-the-crossroads-again/.
2 “National Action Plan,” National Counter Terrorism Authority - Ministry of Interior Pakistan, accessed February 26, 2015,
http://nacta.gov.pk/.
PIPS Research Digest- Volume: 2, Issue: 04 Page 1
cases in the courts. It is an irony that the conviction rate in terrorism related cases is below five percent
and the antiterrorism laws have failed to act as deterrent against terrorist acts.3
The paper argues that the NAP has been hastily developed without giving it a rational thought and due
deliberation in Parliament. The plan portrays the emotional reaction to capitalize on the momentum after
the APS attack. NAP does not substitute Pakistan’s need for a comprehensive anti-terrorism policy. This
policy is ad hoc and does not provide long and durable solution to the menace of terrorism. It is, thus,
argued that the NAP may reduce terrorism to a certain degree, yet it would not meet its goals to root out
terrorism. NAP also gives more power to army establishment which will undermine the civilian rule and
democratic norms. The stretch of army from counterterrorism to administration will overburden it.
Review
The National Action Plan is a late awakening on part of the government towards the growing and
existential threat of terrorism within the country. The government is struggling to root out terrorism for
the past 14 years but the violence continues unabated. The successive governments have failed to bring
about a unanimous political decision against terrorism. Its earlier efforts were either flawed or
halfhearted. Moreover, the main problem stems from the tussle between the control of national security
between the political and military leadership.4 This tug of war left counterterrorism in doldrums. At the
moment the burden of tacking terrorism is with the army. 5 The political leadership seemed divided over
how to tackle the issue.
The civil-military relations are far from ideal when it comes to national security or terrorism. Thus, the
army could only provide a solution of the use of force. The political aspect remains dormant. 6 Given the
fact that terrorism is always political, it requires that political solutions are found.
The PM is apprised of progress on NAP every week. The crackdown has begun and operations against
terrorist suspects are conducted throughout the country. Hate speech, misuse of loudspeakers and illegal
transfer of money is being stopped. The foreign funding of Madaris is under scrutiny. Military courts have
been set up and interior ministry has referred cases to them. As of 10th February,7 the Interior Minister
Chaudhry Nisar Ali Khan was informed that for combing purposes 16344 operations had been conducted
in which 218220 persons were picked up. Out them, 12462 persons were arrested whereas 140 of them
had terrorist links. It was informed that 3265 cases of misuse of loudspeakers had been registered with
2065 arrests and 1281 confiscation of equipment. As many as 547 cases had been registered with regard
to hate speeches and material.
NAP- Progress & Challenges
On some aspects of 20-points, progress has been made. The lifting of moratorium on death penalty (point
1) of convicted terrorists has resulted in the execution of them. Military courts have also been established
for a period of two years. The Interior Ministry is referring cases to these nine courts throughout the
country. Security agencies have beef up security and conducting raids on suspected terrorist. Arrests are
being made throughout the country against hate speech, misuse of loudspeakers and illegal Afghan imams
and refugees. But as the foregoing figure suggests, thousands of people are apprehended while very little
have terror connections among them. This has become a witch hunt. The government needs to be careful
3 Muhammad Zaheer Khan, “Military Courts: Is This a Right Approach?,” FATA Research Centre, accessed February 19,
2015, http://frc.com.pk/articles/military-courts-is-this-a-right-approach/.
4 Abdul Majid Abid, “Reinventing National Security,” November 17, 2014, http://nation.com.pk/columns/17-Nov-
2014/reinventing-national-security.
5 Shuja Nawaz, “At the Crossroads Again.”
6 Ibid.
7 “Nisar Reviews Meeting on National Action Plan,” AAJ News, accessed February 26, 2015,
http://www.aaj.tv/2015/02/nisar-reviews-meeting-on-national-action-plan/.
in arresting people without proper evidences or homework done before. The treatment of those
apprehended should also not violate human rights; otherwise, the government will push these innocent
people in tot the ranks of extremists.
NACTA has been activated and National Coordinator has been appointed. NACTA can serve as fusion
center of all the intelligence if properly activated. Its success will depend on inter-agency
cooperation.8Furthermore, 16 sub-committees have been set up to make recommendations on different
points of the agenda.
Groups like Lashkar-e-Tayyaba LeT/Jamaatud Dawa and Haqqani Network have been termed as terrorist
groups and their funds have been frozen.9 The government seeks to match its list of proscribed terrorist
groups with the UN list. The interior ministry has added Harkat-ul-Jihad Islami, Harkat-ul-Mujahideen,
Falah-i-Insaniat Foundation, Ummah Tameer-i-Nau, Haji Khairullah Hajji Sattar Money Exchange, Rahat
Limited, Roshan Money Exchange, Al Akhtar Trust, Al Rashid Trust, Haqqani Network and Jamaatud
Dawa to the list of proscribed organisations.10Having done that, the government has also made it clear
that there would be no distinction between good and bad Taliban.11
The law enforcement agencies are monitoring Madaris and are compiling lists of those receiving funds
from abroad. There is a drive to register all those Madaris which are operating illegally. On the other
hand, Pakistan Army is conducting counterterrorism operations in the tribal areas of Pakistan. Operation
Zarb-e-Azb is continued in North Waziristan and most of the areas has been cleared from terrorists.
Khyber II military operation is being started in Tirah Valley to clear the remaining terrorists in the
Khyber Agency.12One positive of the counterterrorism is unanimity of all political and military leadership
on it. Civil and military leadership is on the same page regarding terrorism.13
But despite some progress on NAP there are some serious challenges too regarding the scope and
implementation of the plan. For instance, the death row of convicted terrorists has brought the criticism of
human rights groups, EU and UN Secretary General. Their argument is that execution of terrorists would
not solve the problem of terrorism.14The execution of terrorists may also start a cycle of revenge. The
Taliban have already threatened to avenge the deaths of their brothers-in-arm by targeting civilians. The
issue of backlash cannot be ruled out.
The establishment of military courts has also brought criticism from lawyers and legal community.15 They
believe such military courts will undermine the judiciary of the country and will be tantamount to the
encroachment of army into judicial affairs. There are also concerns as to what would happen when the
two year period of military courts is over. Whether they would be given extension or judicial system
would have been improved till then to tackle terror cases?
The forceful eviction of unregistered Afghan refugees is creating burden on the Afghan government with
which Pakistan has improved its relations recently. UNHCR too has criticized it.16Afghan government has
also shown concerns over it. The mishandling of Afghan refugees would damage Pakistan’s soft image
that it has earned by hosting over three million refugees for the last three decades, largest by any country.
8 “PM Sets NACTA in Motion, Forms 16 Committees for NAP,” Pakistan Today, accessed February 19, 2015,
http://www.pakistantoday.com.pk/2014/12/28/national/pm-sets-nacta-in-motion-forms-16-committees-for-nap-2/.
9 Irfan Haidar, “Haqqani Network and JuD Banned,” Dawn, January 22, 2015, http://www.dawn.com/news/1158625.
10 Ibid.
11 “No Distinction Now between Good and Bad Taliban: Nawaz,” Dawn.com, December 17, 2014,
http://www.dawn.com/news/1151397.
12 Ibrahim Shinwari, “Khyber-2 Operation against Militants to Start in March,” Dawn.com, February 25, 2015,
13 Shuja Nawaz, “At the Crossroads Again.”
14 Ibid.
15 “Lawyers Vow to Resist Military Courts - Pakistan,” Dawn.com, January 30, 2015,
16 “‘Harassment’ Drives Afghan Refugees from Pakistan,” BBC News, February 26, 2015,
http://www.bbc.com/news/world-asia-31588821.
Terrorists have shifted their attention to sectarian violence as evidenced by recent attacks on Shiite
mosques. Lashkar-e-Jhangvi (LeJ) has sought help from TTP in face action against them. Most of the
executed terrorists also belong to LeJ.17Partnership with LeJ has given TTP a much needed advantage of
penetration in Punjab and other regions. The TTP would be able to exact its revenge anywhere it chooses.
Some political parties like Jamaat-e-Islami, Jamiat-e-Ulma-e-Islama (F) and Pakistan Tehreek-e-Insaf had
abstained from voting in favor of the 21st Amendment. JUI(F) has shown reservations about the
monitoring and checking of Madaris. Wifaqul Madaris too has shown its concerns. The consensus of
religious and right wing parties is necessary for the action plan to succeed.
Stopping foreign funding of seminaries would be a daunting task where illegal means of fund transfer like
Hawala/hundi exist. Also, friendly countries of the Middle East would need to be approached to stop this
funding. Saudi Arabia, a long term friend of Pakistan, is already dismayed over reports of its funding of
terrorists in Pakistan.18
FATA reforms seem a long term strategy of the 20 points as it is a challenging task. Bringing reforms in
FATA would take the consensus of all the stakeholders including the people of FATA. In the same
manner, the issue of terrorism in Baluchistan is of different nature. The separatist terrorism there is of
ethnic nature. The NAP requires the Balochistan government to take initiative to bring dissident groups
into political process. This also seems a long term goal and would need a different strategy all together.
For the disruption of communication between terrorists, the government is taking action against the illegal
cell connections. Those who are not registered would be closed. But this does not mean that terrorists’
communication could be effectively disrupted as they still can use satellite phones, internet, and other
tools of communication.
Tackling radicalization in Punjab is challenging. Some sectarian outfits have long political association
with the mainstream parties. They also have developed strong bases and social networking with the help
of mosque and Madaris in their communities. They have radicalized huge segments of their communities
thorugh hate-based speeches and literature.
Military operations have not seen success and terrorists get back to the areas from where they are evicted
because no effective civil administration is there to take over from military.
Critique
The National Action Plan is stop-gap arrangement for tackling the menace of terrorism. It can be termed
as short term strategy---even then it has serious challenges. The country still needs a comprehensive anti-
terrorism strategy with short-, medium-, and long term goals. It also needs different strategies for different
types of terrorist groups like religious and nationalist separatists. A national consensus that has been built
after the Peshawar APS incident is ripe to take all the stakeholders as well technical experts into
confidence and develop a comprehensive strategy.
The current strategy of NAP has tilted the counterterrorism efforts towards the army. The army is not only
using force and conducting operations against the terrorists but also providing the policing and
intelligence. These are the domains of internal police and intelligence agencies. Now, they have also
taken over the judicial prosecution of the terrorists. It will have a double negative impact. On the one
hand it undermines democratic values of the country by giving all these powers to the army. On the other
hand, it puts a burden on the army of the administration along with the counter-insurgency. It seems the
civilian governments have handed its responsibilities to the army. Terrorism is political in nature and only
democratically elected governments of civilians and politicians can address the political issues.
17 “LeJ Forms Nexus with TTP: Ministry,” The Nation, February 26, 2015, http://nation.com.pk/national/26-Feb-
2015/lej-forms-nexus-with-ttp-ministry.
18 Baqir Sajjad Syed, “Curiosity about Saudi Invitation to Sharif,” Dawn.com, March 1, 2015,
http://www.dawn.com/news/1166658/curiosity-about-saudi-invitation-to-sharif.
It is also a fact that the country’s judiciary has failed to prosecute the terrorists. The conviction rate is
slow and terrorists are released for the lack of evidence. The judges also fear for their lives. 19 In such a
case, judiciary should be rather strengthened through legislation. The establishment of alternative judicial
system under the army will undermine it further.
Any effective counter terrorism strategy also entails the root causes to be dealt with to stop the condition
that enable terrorists to prosper. The NAP does not seem to have taken that into account. In the case of
Pakistan, political misrepresentation, poor socio-economic indicators, structural flaws in governance,
rampant corruption, institutional lethargy and non-uniform development, lack of uniform education and
effective counter ideology are some of the reasons and preconditions of terrorism. Besides, the role and
presence of external powers, military takeovers and interference have all contributed to it.
Moreover, there are still doubts over the government’s stance that there is no more distinction between
good and bad Taliban. Pakistan has long been accused of harboring anti-Afghanistan and anti-India
militants and terrorists. The presence of Haqqani Network, Afghan Taliban leadership and LeT like
groups are not only bringing the criticism of the world but also tarnish Pakistan’s image in the world
community. They have also undermined Pakistan’s relations with the two neighboring states. If Pakistan
is serious in its fight against terrorism it has to satisfy its neighbors that it has taken concrete steps to deny
terrorists any sanctuaries or support. Pakistan would need the support of its neighbors and other powerful
countries because this fight cannot be won alone. Pakistan would need the support of Afghanistan to rope
in TTP and other terrorists. Pakistan would also need to work with India to normalize relations. So, NAP
should take into account all kinds of terrorist groups.
The Parliament approved the 21 amendment without much debate in the Parliament as it had abdicated its
power to All Parties Conference (APC). The civilian government seems to have outsourced its
constitutional duties to the military by setting up of nine military courts across the country. This will not
bode well for army as well as it will shoal into administrative overreach. Further, once the military is
taken away from its core duties and begins to operate autonomously, the polity will weaken.
The army should not be consumed by the prevailing rhetoric that military actions or rapid-fire military
justice alone can change the predatory political and social systems thriving in Pakistan for decades. Both
civilian and military regimes have fomented militancy as a weapon of choice at home and abroad.
Religion has been used to woo support and to prepare for the battle against internal and external foes.
Alliances between political parties and militant groups (many of whom are religion-based) are well
established and documented. The army will need to accept that its operations can only deal with the
symptoms of the diseases not its causes, which are economic, social, religious and therefore political.
Policy Options
If the overly ambitious National Action Plan is to succeed, clear and publicly transparent delineation of
responsibility and benchmarks need to be set up for both the military and the civilian teams and the
related ministries at the centre and in the provinces. They need to identify short-, medium- and long-term
elements of the plan and affix responsibility for each element on specific institutions and individuals. But
the overall responsibility must rest with the civilian leadership. Counterterrorism would need to deal with
reality instead of building over rhetoric sans mettle. This paper recommends the following policy actions
for counterterrorism:
 The National Action Plan should be considered as a starting point. The civilian government
should work on comprehensive counterterrorism policy with long term goals addressing the root
causes of terrorism.
 Parliament should remain supreme and a place where legislation is made regarding
counterterrorism.
 Any laws regarding terrorism should be sufficiently debated within the Parliament.
19“Conviction Rate Slow in Anti-Terrorism Courts in Pindi, Islamabad,” Dawn.com, December 18, 2014,
 Civilian administration should not hand over its responsibilities to the military. Rather it should
work on enhancing its capacity. It should improve police force and its training and should
augment internal intelligence agencies.
 NACTA should play a key role and be trusted as fusion center for all the intelligence agencies
where timely intelligence sharing is ensured. Inter-agency coordination is a must for
counterterrorism.
 Counter narrative with political and military support should be strategically implemented.
 Reforms in FATA are must but need to be done with consensus of the locals.
 Terrorism in Baluchistan would need a different strategy as it is different from religious
terrorism.
 IDPs should be timely resettled and rehabilitated. They should be properly taken care of while in
camps.
 The government should deliver on social, economic, and political aspect of terrorism for long
term solution.
 The National Action Plan can be successful if transparency and accountability is maintained in
implementing this plan. Mere rhetoric will not help achieve the required targets.
 The government must capitalize on the momentum that has been generated in the backdrop of
APS attack and show seriousness and resolve so that the trust that has been lost between the
government and people is reestablished.
 Pakistan should also work with Afghanistan closely and build on the positives since the
installation of new government in Kabul. It should show seriousness to the Afghan government
vis-à-vis their concerns.
Conclusion
The National Action Plan is a positive step but not a panacea to counter the deep rooted problem of
terrorism in the country. The momentum in the country is ripe and it seems a positive sign that all the
political forces and military came together to find a solution for it unanimously. But the plan has some
serious problems as well, which may not bode well for the goals it is set out to achieve. It is adopted in
haste without needed deliberations. The current plan has put most of the burden of counterterrorism on
the military. From the use of force to administrative and judicial responsibilities now lie with the army.
It is heartening that committees are made to look into all these issues yet some of the points would need
long deliberations and consensus: for instance, the registration and monitoring of Madaris and its foreign
funding, reforms in FATA and political reconciliation with dissidents in Balochistan. The plan lacks clear
benchmarks for achieving its objectives. It needs transparency and accountability. Furthermore, it should
break into short-, medium-, and long term goals. Further legislation would be required to look into the
issue in more detail.

Chairman Senate Mian Raza Rabbani’s inspiring speech enthralls audience at PIPS 2nd
annual Constitution Day Seminar, April 10, 2015
“Pakistan’s constitution is imperative for country’s federalism as it holds the key to protect the rights
of every citizen, irrespective of his religion, caste, creed, sex or physical appearance and allows all
cultures of federating units to blossom in a national synthesis - a Pakistani culture that reflects unity in
diversity,” it was stated by Honourable Chairman Senate of Pakistan at the occasion of “2nd annual
Seminar on Constitution Day” on April 10, 2015 held at the Pakistan Institute for Parliamentary
Services.
The objective of the seminar was to develop awareness of the Constitution, its importance and
functioning of Parliament among an all-time full PIPS auditorium with over 185 participants
including Members of the Parliament, functionaries of Senate and National Assembly, civil society
and the youth. Students and faculty members from Quaid e Azam University, Fatimah Jinnah Women
University, Iqra University, International Islamic University, Ripah University, NDU, Islamabad
Model College for boys G 6/3, Islamabad Model College for Girls F 7/2, Beacon House School
Margala Campus and Roots Millennium School I-9 Islamabad not only attended the seminar, but 13
of them also participated in a debate competition to exchange their views on the theme – Constitution,
Parliament and Peace Building. Pakistan Institute for Parliamentary Services (PIPS) takes pride in the
fact that it commenced the tradition of celebrating official Constitution Day on 10 April 2014.
Inaugural Presidential Session – 1015 am to 1215 noon
Renowned Parliamentarians including Senator and former Speaker Provincial Assembly of Sindh,
Syed Muzaffar Hussain Shah, Ch Mahmood Bashir Virk (MNA and Chairperson Standing Committee
on Law, Justice and Human Rights) and Senator Maulana Abdul Ghafoor Haideri, Deputy Chairman,
Senate, spoke as key note speakers at the august occasion to familiarize the youth with the concept of
constitution as framework of the state and other relevant concepts through their key note speeches and
by sharing their personnel experiences. Mr Amjed Pervez, Secretary Senate, also attended the
function. Proceedings began with the National Anthem and recitation of verses from the Holy Quran
by Hafiz Anees. Mr Muhammad Rashid Mafzool Zaka, PIPS Director Research and IT welcomed the
Honourable Chairman Senate, MPs and dignitaries from Senate, National Assembly and faculty
members.
In his welcome remarks, PIPS Executive Director Mr Mehmood Salim Mehmood noted that
Constitution remains milestone viz a viz commencement of pluralistic parliamentary democracy in
Pakistan as envisioned by our founding fathers and as aspired by the great Pakistani Nation. He
stated, “We are delighted that today’s event is presided over by Honourable Mian Raza Rabbani who
is a beacon light of core values of pluralism, democracy, federalism and human rights. He is also the
President of PIPS Board of Governors, who has always inspired PIPS with the vision to involve the
youth in our outreach activities. In this context, recently we conducted two seminars on Constitution,
Parliament and State Building with the college as well as university students of Multan, Bahawalpur
and Lodhran. Today’s event is also a humble effort in bringing our youth together with
Parliamentarians to highlight and celebrate our consensus Constitution, which is a source of unity and
strength among all of us.”
Senator Syed Muzaffar Hussain Shah congratulated PIPS on holding the seminar on Constitution Day
to commemorate the 42nd anniversary of the historic day of 10th April, 1973, when the National
Assembly of Pakistan signed the unanimous Constitution of Pakistan. The Senator apprised students
that Constitution enshrines trichotomy of powers among Legislature, Executive and Judicature and it
ensures rule of law in the country. Senator Syed Muzaffar Hussain Shah emphasized students to
understand, love and respect their Constitution, which enshrines fundamental rights of every
Pakistani. He acknowledged the vision of Prime Minister Z A Bhutto in building the unanimous
Constitution in 1973.

Ch Mahmood Bashir Virk, MNA, emphasized that Constitution is a sacred document that is
manifestation of sacrifices made by Quaid e Azam Muhammad Ali Jinnah and the 3 million people
who created the world’s largest Muslim state in 1947. He elaborated that in accordance with the
vision of our founding fathers Pakistan is an Islamic, federal and welfare state with parliamentary
democratic system and sovereignty of Allah. He stressed students to concentrate on their education
and always respect the consensus Constitution so that no one can dare abrogate or put it in abeyance.
Ch. Mahmood Bashir Virk also told students to remember that there are many of the fellow students
who do not enjoy the same facilities so we must all work hard to make Pakistan a prosperous united
country of Quaid e Azam Muhammad Ali Jinnah.
Deputy Chairman Senate of Pakistan Maulana Abdul Ghafoor Haideri eulogized the efforts of great
leaders like Prime Minister Zulfiqar Ali Bhutto and Mufti Mehmood who worked in unison to build
up an unprecedented consensus for the 1973 Constitution that remains the most unanimous social
contract between the State and its citizens.
Honourable Chairman Senate of Pakistan Mian Raza Rabbani congratulated the Executive Director
and academic faculty of the Pakistan Institute for Parliamentary Services (PIPS) for holding such a
memorable 2nd annual seminar on the 42nd National Constitution Day. He made an inspiring
presidential speech that enthralled the audience as a brimming auditorium including over 150 students
from 10 top educational institutions were spell bound and applauded the guiding deliberations, which
focused on key concepts of Pakistan’s consensus Constitution i.e federalism, provincial autonomy,
human rights, unity in diversity, a national Pakistani culture that reflects synthesis of local centuries
old culture and traditions practiced in our federating units.
He emphasized the need for a pro-active approach without any further delay by all Chief Ministers of
the provinces to implement the provisions of 18th Constitutional Amendment that can bring true fruits
of provincial autonomy to enhance service delivery to the masses and improve provision of
necessities and living standards of all citizens without any discrimination. The Chairman Senate of
Pakistan warned that the federation can neither sustain nor tolerate any misadventure of abrogating
the consensus Constitution of Pakistan by any usurper from the establishment. He inspired students to
be aware of their role as future leaders of the country to understand, respect and safeguard the
Constitution, which will perpetually strengthen the state and peace in the country.

Honourable Chairman Senate of Pakistan presented the

PIPS Constitution Day Mementoes to key note speakers
Deputy Chairman Senate, Senator Maulana Abdul
Ghafoor Haideri, Senator Syed Muzaffar Hussain Shah,
MNAs Ch Mehmood Bashir Virk and Ms Maiza
Hameed. Executive Director presented the Pakistan
Institute for Parliamentary Services souvenir to the
Honourable Chairman Senate Mian Raza Rabbani to
conclude the inaugural session of the seminar. A galaxy
of Parliamentarians including Senator Tahir Hussain
Mashadi, Ms Maiza Hameed MNA, Senator
Muhammad Khan Niazi and former Senator Dr Saeeda
Iqbal also participated in the event.
Session Two (1215 to 0145 pm) – Students’ Declamation Contest on Constitution, Parliament
and Peace Building:
The second session saw 13 well-articulated speeches

in a bilingual speech contest which reflected the
dynamism among Pakistani youth and their strong
commitment towards the values of pluralism,
federalism, Constitutional parliamentary democracy
and concept of Islamic welfare state serving every
citizen and each facet of the society. The Executive
Director PIPS, Mr. Mehmood Salim Mehmood
concluded the event by distributing prizes among the
winners of the speech competition contested by 13
participants from the 10 institutions. Mr Muzaffar
Ali Mahar, Director HR& F was Chief Judge for the
contest announced the results.
Ms Faruzan A Butt of the Islamabad Model College for Girls, F 7/2 secured the first position, Mr
Fahd Amin of International Islamic University achieved the second position, Mr Mohammad
Shahzeb from Iqra University got the third while Ms Naima Binte Shahab from Fatimah Jinnah
Women University got the consolation prize in the declamation contest titled Constitution, Parliament
and Peace Building. Mr Muhammad Rashid Mafzool Zaka, Director Research and IT, was the master
of the ceremony, who concluded the seminar with the word of thanks for the Chief Guest and all
participants. The event concluded with a national song by Raja Feroze Sadiq from WWF that
captivated the audience and slogan Pakistan Zindabad by all participants brought renewed zeal to
work, work and work for Pakistan.

PARLIAMENTARY BUSINESS
Senate Resolutions January-April 15, 2015
Compiled By
Ms. Tehseen Khalid
Senior Research Officer
S Moved By Resolution Text Status
No
1. Senator Col. (R) “This House recommends that the Government should take appropriate Unanimously
Syed Tahir steps to preserve and develop the sacred archaeological sites in the passed on
Hussain Mashhadi country.” Monday, the
13th April,
2015.
2. Senator Saleem “This House:- Unanimously
H. Mandviwalla Puts on record its deep appreciation to the Chairman Senate, Deputy passed on
on his behalf and Chairman, Senate, Leader of the House and Leader of the opposition Wednesday,
on behalf of for their excellent and untiring constitutional services rendered during the 11th March,
Senators Saeed the Senate Session 2012-2015 under the able leadership of Syed 2015.
Ghani and A. Nayyer Hussain Bokhari;
Rehman Malik Appreciates the initiatives envisioned by Sayed Nayyer Hussain
Bokhari, Chairman Senate including the establishment of Senate
Forum for Policy Research (SFPR), Asian Parliament, evolution of
Pakistan institute for Parliamentary Services and other parliamentary
reforms;
Recognizes the efforts of the Senate 2012-2015 in creation of political
harmony;
Recognizes the legislative role performed by all members by giving
valuable inputs in the Committees and unanimously passing all Bills
either Government Bills or Private Member’s Bills;
Acknowledges the historical and memorable role played by the Senate
2012-2015 in strengthening the democracy;
Affirms its Commitment to carry forward the initiatives taken by the
Senate 2012- 2015.”
3. Senator Mushahid “The Senate of Pakistan, taking note of the fact that regional and Unanimously
Hussain Syed continental inter-parliamentary bodies had been established in almost passed on
all the continents except Asia, whereas, Asia is the largest and most Tuesday, the
populous continent with a great history, a vibrant present and on the 10th March,
verge of realizing its great economic potential, as 21st century is being 2015.
rightly termed as ‘Asian century’.
Acknowledges that the Asian Parliamentary Assembly (APA),
currently being the largest parliamentary platform of Asia has been
revitalized and galvanized into a more vibrant organization under
Pakistan’s Presidency for the last one and half year, as two most
successful plenary sessions of Asian Parliamentary Assembly were
hosted by Senate of Pakistan besides the Executive Council meetings
and Trokia-Plus meetings which had generated a great momentum for
further integration of Asian countries’ Parliaments.
Recognizes that creation of the Asian parliament, an institutional voice
of Asian Century, would be the ultimate pivot towards effective and
mutually reinforcing regional and sub-regional partnerships.
Appreciates the vision of the President of APA, continued efforts of
permanent Headquarters of APA at Tehran, especially a
comprehensive research-based document on the fundamentals of the
Asian Parliament and initiatives of the Provisional Secretariat of the
APA which is based at Senate of Pakistan resulting in establishment of
a Special Committee for the Creation of Asian Parliament (SCCAP).

Unanimously adopts the resolution for establishment of Asian

Parliament and urges national parliaments of all Asian countries to
adopt similar resolutions besides asking their respective executives to
take concrete steps and move at a fast pace for establishment of an
Asian Parliament.”
4. Senator Karim “This House recommends that the Government should take Unanimously
Ahmed Khawaja effective steps to check the sea intrusion along the coastal areas passed on
of Balochistan and Sindh particularly Karachi, Thatta and Monday, the
Badin.” 09th March,
2015.
5. Senator “This House recommends that para military force may be Unanimously
Muhammad Talha deployed at Pak-China border including Sustat Check Post.” passed on
Mehmood Monday, the
4th
February,
2015.
6. Senator Hamza “The Senate of Pakistan resolves as under on the occasion of Unanimously
Kashmir Solidarity Day, 5 February, 2015: passed on
Expresses solidarity with our Kashmiri brothers and sisters in their just Wednesday,
struggle for their inalienable right to self-determination; the 4th
Reiterates Pakistan’s principled position on Jammu and Kashmir,
February,
based on the numerous United Nations’ Security Council Resolutions,
which provide for the final disposition of the issue in accordance with the 2015.
will of the people determined through free, fair and impartial plebiscite
under the UN auspices;
Salutes the martyrs who have laid down their lives for the just cause of
freedom from Indian oppression;
Pays tribute to the courageous and brave Kashmiris for their steadfast
struggle in the face of worst kind of oppression by more than 700,000
Indian security forces;
Condemns the widespread human rights violations in Indian occupied
Kashmir;
Calls upon the Government of India to respect the human rights of the
people of Indian occupied Kashmir;
Rejects the farcical elections held in Indian occupied Kashmir, which cannot
be a substitute to a free and impartial plebiscite;
Conveys to our Kashmiri brothers and sisters our sincere sympathies in the
wake of the devastation caused by floods;
Pledges to continue extending political, moral and diplomatic support
to the valiant struggle of the Kashmiri people;
Urges the International Community to fulfil its promises to the people
of Jammu and Kashmir in the shape of numerous United Nations
Resolutions, calling for plebiscite;
Further urges the International Community to wake up to the worst kind
of human rights violations being committed in occupied Kashmir by the
Indian Security Forces; and
Agrees unanimously that Kashmir dispute is central to Pakistan-
India relations and holds key to durable peace in South Asia.”
7. Senator “This House recommends that the Government Unanimously
Muhammad Talha should take effective steps to control corruption in the passed on
Mehmood country.” Monday, the 2nd
February, 2015.

PARLIAMENTARY BUSINESS
Budget Publications & Definitions
Compiled By
Muhammad Faisal Israr
Research Associate
Budget Publications
Important Budget Publications presented by Federal and Provincial Governments
Publication Name Description
Budget Speech • The Budget Speech is the Government's budgetary policy statement for the next financial year
(Federal and and government's plan for expenditures and projected revenues and debts.
Provincial) • It also contains a review of the economic and financial matters of the economy during the
preceding financial year.
Annual Budget • This document is tabled for each financial year in the National Assembly and Provincial
Statement (ABS) Assemblies to meet the requirements of Article 80(1) and 120(1) respectively of the
Constitution of the Islamic Republic of Pakistan.
• It contains the revenues with budgetary measures and both charged and voted expenditures.
Federal Budget in • This document gives further breakdown of receipts and expenditure as summarized in the ABS.
Brief • It contains a review of the previous and the current year budget.
Explanatory • It provides additional information on amount and structure of receipts provided in the Annual
Memorandum on Budget Statement and distinguishes between revenue and capital receipts.
Federal Receipts
Estimates of • This provincial document summarizes receipts from various sources i.e. transfers, from
Receipts federation, provincial taxes, non-tax receipts, borrowings, public account balances (receipts and
disbursements), etc.
Estimates of • This document provides a detailed version of foreign aid consisting of loans, credits from
Foreign Assistance friendly countries and international financial institutions and grants in aid and other specific
purpose grants.
Demands for • This document contains the detail of proposed expenditures in the Annual Budget Statement.
Grants and • The demand-wise summary in ABS is further broken down into functional & object
Appropriations classification. This document is supported by the most detailed document “Details of Demands
for Grant and Appropriations”.
Details of • These documents are the most detailed documents as they provide the lowest level of detail of
Demands for Demands for Grants and include budget estimates for spending departments operating under
Grants and various ministries.
Appropriations • They are provided for both Current and Development Expenditures.
(Current and
Development)
Estimates of • These provincial documents provide spending department/entity-wise detail of current and
Charged development budget estimates under each grant separately covering all Administrative
Expenditure & Departments.
Demands for • The budget estimates are also presented according to Object and Function classification.
Grants (Current &
Development)
Medium Term • The Fiscal Responsibility and Debt Limitation Act 2005 binds the government to present this
Budget Statement document containing targets for various fiscal and macro-economic indicators for medium-term
(3 years) and a Statement of Responsibility by the Minister for Finance that the MTBS is based
on policy decisions with material, economic and fiscal implications that the federal government
has made and is consistent with the provisions of the Act.
Public Sector • The federal and provincial governments' combined expenditure relating to development
Development projects/schemes. The PSDP document includes project wise allocations for federal projects
Programme(PSDP) separately for each Ministry/Division for a particular fiscal year. This is similar to the Annual
/Provincial Annual Development Programme (ADP) in the provinces.
Development • Key information provided, includes name of scheme, approval status, total estimated cost,
Programme proposed allocation, expenditures, future throw forward, etc.

White Paper • This is provided by provinces and gives an overview of the fiscal operations and the
development programme of the provinces and briefly covers performance of major sectors and
future outlook, etc.
Supplementary • Information on similar pattern as Demands for Grants and Appropriations. These are additional
Budget funds required, which were not provided in the original budget. Supplementary Budget is
prepared and approved during the year of execution.
Budget Definitions
The following are definitions of terms commonly used in the Accounting Policies and Procedures Manual, 1999 issued by Auditor
General of Pakistan, Government of Pakistan:
Term Definition
Abstract An intermediate schedule prepared to facilitate the consolidation of financial information.
accounting entity This term includes the centralized accounts offices including the Executive Engineer of a public
works division and the self-accounting offices.
accounts office This term identify the offices carrying out the accounting work and typically includes the offices
of the DAO, AG and AGPR.
Accounting period The time period over which financial information is reported, normally either a year or a month.
accounting record Any document upon which accounting transactions are recorded or any other document issued or
used in the preparation and processing of accounting transactions.
accrual accounting A method of accounting that recognizes expenses when economic benefits have been consumed
and revenues when economic benefits have been generated.
Advance An amount paid by the Government to a contractor/supplier for the purpose of securing goods or
services; or an amount provided to a Government employee for a specified purpose, and to be
adjusted as per terms and condition of the advance.
advice note A list of authorized payments sent by an accounts office to a branch of the SBP or NBP. (includes
daily advice, payroll advice, pension advice, direct credit advice)
Annual Financial A set of financial reports, produced after the close of the financial year by the Auditor- General of
Statements Pakistan for the Federal and each of the Provincial Governments.
appropriation An allocation of funds to a spending ministry or department on the basis of the Authenticated
Schedule of Authorized Expenditure.
approval The permission given by an authority or a delegated authority to undertake a particular action,
such as incurring expenditure.
Asset Future economic benefits controlled by the entity as a result of past transactions or other past
events.
assignment account A Government bank account established with the NBP, to provide independent drawing facility
for nominated projects and other activities, within the prescribed limitation.
attached A department which has direct relation with a Division and has been declared as such by the
department Federal Government and represented in the Chart of Accounts entity code.
audit trail The capability to trace a particular balance from the financial statements down to its source
documents (and vice versa), as evidence that the balance is complete and accurate.
authorization (i) In accounting terms, the approval given by an authority or a delegated authority for a particular
payment to be made.
(ii) In the context of the Budget, the process of passing the Annual Budget Statement through the
legislature for approval.
the Bank State Bank of Pakistan, or The National Bank of Pakistan, as an agent of the SBP, unless
otherwise specified.
bank return A batch of documents received from the bank including the bank scroll, supporting vouchers, paid
cheques and other documents.
bank scroll A daily advice received from a designated branch of the National Bank of Pakistan or State Bank
of Pakistan, listing receipt collected and payments disbursed on behalf of the Government, against
each of the Government bank accounts.
Budget Defined in article 80 of the Constitution, a statement of the estimated receipts and expenditure of
the Government for a financial year, referred to as the Annual Budget Statement.

capital expenditure (i) For the purposes of budgeting, expenditure met from capital receipts, as given by a particular
grant number in the Chart of Accounts.
(ii) In accounting terms, expenditure incurred for the purpose of acquiring, constructing or
enhancing physical assets or on schemes of capital outlay, as given by the object code in the
Chart of Accounts.
capital receipt (i) For the purposes of budgeting, receipts obtained from sources of finance other than revenue
(e.g. loans).
(ii) In accounting terms, receipts generated from the proceeds of sale of physical assets or
receipts intended to set-off capital expenditure.
cash accounting A method of accounting that records cash payments and cash receipts only.
cash balance The amount held in a particular bank account at any point in time.
Cashflow The net movement in the cash balance over a particular reporting period, given by the sum of
payments and receipts.
Cashflow A financial report provided to show the net movement in cash over a particular reporting period,
Statement showing how and where the cash has been applied.
cashflow forecast An estimate made of likely future cashflows based on historical patterns of expenditures and
receipts, knowledge of expected payments (commitments) and collections (demands), changes in
Government policy and other factors.
Centralized Any accounting entity for which the Accountant-General is responsible for the processing of its
accounting entity accounting transactions
(e.g. certifying, authorizing and issuing payments) and maintaining its accounts.
certification A process undertaken by the DAO/AG/AGPR, including Executive Engineer of a public works
division, involving verification (proper approval and validity) and audit (scrutiny against
irregularities) of a payment prior to it being made. (previously referred to as pre-audit).
charged As defined in Article 81 of the Constitution, certain expenditures met from the Consolidated
expenditure Fund, which may be discussed, but not submitted to the vote of the National Assembly (or
Provincial Assembly in the case of Provinces).
chart of accounts A listing of codes on the basis of which accounting transactions are classified to provide
meaningful financial information.
claim voucher A document submitted by DDOs to the DAO/AG/AGPR office, containing the particulars of a
valid and duly approved claim for payment against a nominated budget head. (previously referred
to as a bill).
clearing account A type of General Ledger account which is used to transfer a balance from one entity or process
to another (includes exchange and settlement accounts).
commitment An obligation to make a future payment, the funds for which are reserved against the allocated
budget of an entity.
Consolidated A set of financial reports produced by the Pakistan Audit Department which presents a
Financial consolidated summary of the Annual Accounts of the Federation and each Province.
Statements
Consolidated Fund Defined in Articles 78 and 118 of the Constitution, refers to all revenues received by the Federal/
Provincial Government, all loans raised and all moneys received in repayment of any loan by that
Government.
Consolidated The Monthly financial reports produced by the AG/AGPR, which present a summary of the
Monthly Accounts accounts of the Federation/Provinces.
consolidation Aggregation of information from several entities to present as if one entity, therefore eliminating
transactions between the entities being consolidated.
contingent All non- development expenditure, other than salaries and salary related expenditure.
expenditure
control account A type of general ledger account which summarizes a number of transactions from a subsidiary
ledger into a single balance.
delegated authority An officer formally empowered by the responsible authority to perform a particular function.
department The equivalent level of a Division, in the case of Provincial Governments, as given by the Rules
of Business and listed in the Chart of Accounts entity code.
development Expenditure provided in grants, relating to development projects. Development projects are
expenditure projects undertaken to acquire, build or improve physical assets or develop human resources.

direct credit A facility provided by the banks which allows salaries and other employee related payments to be
made directly into the bank accounts of those persons, without the need for an exchange of
physical cash or cheques.
Disclosure Display of financial information in a supplementary note to the financial statements, rather than in
its main body, in order to provide further detail about a particular item.
double entry A system of recording accounting transactions which requires all journal entries (inputs) to the
system General Ledger to be in balance, i.e. total debits equal total credits.
Entity An organizational unit of Government. This term can be applied to specific types of
organizational units, depending on the context (i.e. self-accounting entity, centralized accounting
entity, spending entity).
Equity An accrual accounting concept defined as the residual interest in the assets of an entity after the
deduction of all its liabilities.
exchange account A General Ledger account through which transactions between centralized accounting entities and
self-accounting entities of the Federal Government are recorded.
Excess An amount of expenditure exceeding the approved budget, which is regularized through an
Excess Budget Statement.
exempt entity Any entity outside the scope of the Manual of Accounting Principles and related manuals.
expense (i) In accrual accounting, defined as a decrease in future economic benefits in the form of
reductions of assets or increases in liabilities of the entity, other than those relating to distributions
to Government as owner, that result in a decrease in equity.
(ii) In cash and modified cash accounting, defined as the outflow of cash arising as a result
of payments issued in a given reporting period.
financial asset A reporting classification of assets, used to describe cash held and any assets readily convertible
to cash.
financial year The financial year commencing 1 July and ending 30 June, consisting of twelve monthly periods.
fixed assets Assets characterized by their long-term or strategic purpose. Fixed assets are usually physical in
nature, such as plant and equipment, buildings etc. In financial reporting, used synonymously with
‘non-financial assets’, because they are not readily convertible to cash.
function An element used in the Chart of Accounts, which provides financial information on particular
economic activities, according to the International Monetary Fund’s Government Finance
Statistics (GFS) classification scheme.
fund A pool of money, set aside and used for an intended purpose, as provided by legislation or special
orders (e.g. Consolidated Fund, trust fund).
funds available A term used in budgetary control to describe the remaining budget allocated to an entity, after
deducting outstanding commitments and actual payments.
general ledger The primary ledger in which accounting transactions are recorded, in double entry format, and
from which financial reports are produced.
general policy A set of general rules which defines how a transaction is treated in the books of accounts. Unlike
accounting policies, a general policy describes the overall treatment of a transaction.
Grant Funding provided to a Ministry or Department, through the Schedule of Authorized Expenditure.
imprest account Petty cash system for making small payments. Contains a set balance of cash which is
subsequently replaced by petty cash vouchers on payment of cash.
internal controls A term used to describe the system of checks, reports and procedures that are enforced in an
accounting system to protect against fraud and to ensure complete and accurate financial
information is produced.
journal entry a uniquely numbered input voucher to the General Ledger, containing accounting transactions,
used in the double-entry recording system.
Liability Future sacrifices of economic benefits controlled by the entity as a result of past transactions or
other past events.
memorandum An account maintained separately to the General Ledger but still operated within the internal
account control process. Information recorded in memorandum accounts is used to provide supplementary
information to the Financial Statements.
modified cash A method of accounting in which all cash payments and receipts are recorded, along with certain
assets and liabilities/commitments
non-development Expenditure provided for in grants, relating to the ongoing costs of Government, such as salaries

and allowances of employees and contingent expenditures.

object A Chart of Accounts element used to classify financial information according to the IAS
accounting requirements (e.g. asset, liability, revenue, expenditure, equity), and provide sub-
classifications therein (e.g. salaries, travel, transport).
obligation Obligation in the context of commitment means the legal requirement to honour the terms of a
contract rather than the term “commitment” which is used in its accounting context.
permanent record A record required to be maintained in order to generate accounting transactions, but is not in itself
a transaction. (e.g. payroll records, GP fund records. pension records).
personal ledger A ledger account maintained by the DAO/AG/AGPR, established as a drawing facility for
nominated purposes.
Public Account Defined in Article 78 of the Constitution, all other moneys received by or on behalf of the Federal
Government, other than the Consolidated Fund, or deposited with the Supreme Court or any other
court established under the authority of the Federation.
public debt The total liability arising from the borrowings of the Government, including both domestic loans
and foreign (or external) loans.
receipt (i) An amount of cash collected or the process of collecting money.
(ii) An official document provided to a payer, as proof that money was received.
receipt voucher A form with which amounts collectable by the Government are deposited with the bank,
containing the particulars of the receipt. (previously referred to as a challan).
reconciliation A process of substantiating recorded financial information against an alternative source of data
(e.g. bank reconciliation, reconciliation between accounts offices and spending departments).
release A sanction given by Ministry of Finance, permitting a particular budgetary allocation to be spent,
on the basis of cash being available.
Revenue (i) In accrual accounting, defined as increases in future economic benefits in the form of increases
or enhancements of assets or decreases of liabilities, other than those relating to contributions by
the Government as owner, that result in an increase in equity.
(ii) In cash and modified cash accounting, defined as an inflow of cash, arising as a result of
collections received in a given reporting period.
self-accounting Any accounting entity that performs its own accounting function and maintains its own accounts,
entity including certification, authorization and issue of payments.
settlement account A General Ledger clearing account through which cash transactions between governments are
recorded.
Special Deposits Accounts comprising of Public Account moneys that are operated under the authority of Ministry
of Finance, but are not trust accounts.
Statement of A financial report consisting of balances of assets and liabilities for an entity, as at a particular
Assets and period end date. Set out in the Financial Reporting Manual.
Liabilities
Statement of A financial report consisting of balances of revenues and expenditures for an entity, over a given
Revenues and reporting period. Set out in the Financial Reporting Manual.
Expenditures
sub-ledger Book of initial entry of all accounting transactions in a particular accounting office, for
subsequent double entry into the General Ledger.
Supplementary Provided in Article 84 of the Constitution, an additional budget statement laid before Parliament,
Budget where funding for an existing service is insufficient, or a need has arisen for new service which
was not included in the original budget.
Surrender An amount included in the original approved budget, that is given back because it has not or will
not be spent in the financial year by the entity.
suspense account An account used if the correct head to be debited or credited is unable to be identified at the time
of transaction, which shall be cleared once the correct head is identified.
Trust Account Legal entities in their own right, under the stewardship of the Government, and as such expected
to produce financial statements in their own name. Trust accounts are normally established under
an Act of Parliament or Presidential Order.
voted expenditure As defined in Article 82 of the Constitution of Pakistan, that part of the Annual Budget Statement
relating to other expenditure, submitted to the National Assembly in the form of demands for
grants, on which the Assembly votes.

Pakistan Institute for Parliamentary Services was established in Dec 2008
through an act of the Parliament to promote research, provide training and to
provide facility of information to the Parliamentarians in performance of their
duties and for matters connected therewith and ancillary thereto.
PIPS team endeavors to serve the Parliament through its cherished values of :
Integrity, professionalism, non-partisanship, accessibility and anticipation
For feedback feel free to contact Editor at:
Ataturk Avenue (Service Road), F-5/2, Islamabad

Email: research@pips.gov.pk
Web: www.pips.gov.pk
Disclaimer:
The author(s) of each article appearing in this Digest is/are solely responsible for the content thereof;
the publication of an article shall not constitute or be deemed to constitute any representation by the
Editors or Institute.

Review of National Action Plan Challenge

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Research Digest

NAP- Progress & Challenges

PIPS Research Digest- Volume: 2, Issue: 04 Page 6

Inaugural Presidential Session – 1015 am to 1215 noon

PIPS Research Digest- Volume: 2, Issue: 04 Page 7

PIPS Research Digest- Volume: 2, Issue: 04 Page 8

Honourable Chairman Senate of Pakistan presented the

The second session saw 13 well-articulated speeches

PIPS Research Digest- Volume: 2, Issue: 04 Page 9

PIPS Research Digest- Volume: 2, Issue: 04 Page 10

Unanimously adopts the resolution for establishment of Asian

PIPS Research Digest- Volume: 2, Issue: 04 Page 11

PIPS Research Digest- Volume: 2, Issue: 04 Page 12

PIPS Research Digest- Volume: 2, Issue: 04 Page 13

PIPS Research Digest- Volume: 2, Issue: 04 Page 14

PIPS Research Digest- Volume: 2, Issue: 04 Page 15

and allowances of employees and contingent expenditures.

PIPS Research Digest- Volume: 2, Issue: 04 Page 16

Integrity, professionalism, non-partisanship, accessibility and anticipation

For feedback feel free to contact Editor at:

Ataturk Avenue (Service Road), F-5/2, Islamabad

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