oe article: 143 of the Constitution inter-alia states that H any prov * | Assembly is repugnant to any provision of an Act of folate of Pertiament shall prevail and Act of the Provincial Assembly shall to the erent of ra , be vold. Therefore, in presence of the CGA’s Ordinance 2001 prowsions of BPFM Act 2020 regarding withdrawal authorization of payment from Provincial Consolidated Fund/Public Account is supported neither by tradition nor by the constitutional provisions or ts spirit. The same will have = grave repercussions/implications for Pakistan as = whole in context of public financial management. 5. In the light of above constitutional, lagal and factual position, it is requested thet anomalies created due to passage of Balochistan Public Finance Management Act, 2020 may please be rectified in the public interest. \ « hmood Husssin) \ The Chief Secretary, Government of Balochistan, Quetta. : General of Accounts, Islamabad General of Pakistan, ane contre faudtor General (Policy), Office of Audor W IslamabadFie 6106 pwvce yy, 1 i petblhle of Pakistan Sr Joint Secreta: Tele. s2t3e00 °*) Subject; - Islomabed the February 2021 CONTRADICTION IN THE PROVIBIONS OF BALOGIaSTAN PUBLIC sy dou ASEM oP WAT RENT AGT. dao PASSED BY THE PROVINCIAL The undersigned is directed to refer to ‘Balochiatan inancial Management "i Public Fi ae ae , Fecently passed by the Provincial Assembly of saan Section 32 of the inconsistent with the provisions of Constitution of Islamic Republic of Pakistan Accounting Policies and Procedures Manual as well aa the Controller Genera! of Accounts Ordinance, 2001. Section, 32 of the Act is based upon certain misconceptions about the role of Auditor General of Pakistan and Controller Generel of Accounts im relation to Accounts of the Federation and Provinces as well as Pre-audit and payments of expenditure from the Provincial Consolidated Fund Account. 2 The custody of the Provincial Consolidated Fund and Public Account lies with the Provincial Government but, as per Constitution of Pakistan, Auditing is 2 Federal subject and the pre-audit function has been exclusively entrusted to the Controle: General of Accounts (CGA) under the CGA’s Ordinance, 2001 (which is now an Act of Parliament under Article 270AA of the Constitution). As per Section 5(b) of the CGA's Ordinance 2001, the CGA authorizes payments and withdrawals from the Consolidated Fund and Public Accounts of the Federal and Provincial Governments against approved budgetary provisions, after pre-audit checks, 28 the Auditor General may, with the approval of the President, from time to time prescribe. The CGA exercises this function, through its subordinate offices. 3. Under Article 169 of the Constitution, Majlis-e-Shoore has competence to determine the powers and functions regarding accounts of the Federation and the Provinces. Items 58 and 59 of the Federal Legislative List in the Fourth ‘Schedule to the Constitution mentions that “Matters which under the Constitution are within the legislative competence of Majlis-e-Shoora or relate to the Federation”. Madea i a 59 of the Federal Legislative List read with Article 169 of the Constitution that “accounts” is @ federal subject.