Law: Auditor Generals (Functions, Powers, Terms and Conditions of Service) Ordinance, 2001

Section: 8,15

Auditor Generals (Functions, Powers and Terms and Conditions of Service) Ordinance (XXIII of 2001)--- ----Ss. 8 15 [as amended by Auditor Generals (Functions, Powers and Terms and Conditions of Service) (Amendment) Act, 2017]---Constitution of Pakistan, Art. 170(2)(f)---Public sector enterprise---Audit---Dispute was with regard to audit of petitioner company which was a private limited company controlled and run by Provincial Government---Validity was though a private limited company, registered under Companies Ordinance, 1984, but it was owned and established by Government of Balochistan and funded through Provincial Consolidated Fund---Audit of accounts of government owned company was to be carried by Auditor General, therefore, audit of petitioner company was also the responsibility of Auditor General of Pakistan---High Court directed Auditor General to carry audit of petitioner company initially with effect from year 2017 and onwards whereas in second phase audit of petitioner should be conducted from the date of its establishment till year 2017---Constitutional petition was dismissed accordingly. Sindh Rural Support Organization v. Federation of Pakistan and others (Civil Petition No.211-K of 2016) ref. ORDER JAMAL KHAN MANDOKHAIL, C.J.--- Facts of the case are that the petitioner is a Private Limited Company, with a name of the Peoples Primary Healthcare Initiative (PPHI). The Government of Balochistan through an agreement has assigned a task of providing Primary Health Services, in basic health units throughout the Province and in this behalf, has allocated 5% budget of the Health Department, to be spent through the PPHI. The Auditor General of Pakistan issued notices dated 04.12.2015 and 07.01.2016, asking the PPHI to ensure audit of the accounts through the Auditor General of Pakistan. Feeling aggrieved, the petitioner has filed the instant petition. 2. Learned counsel for the petitioner stated that the petitioner is a Private Limited Company, which has been registered with the Securities and Exchange Commission of Pakistan, and is being controlled and run by its Board of Directorate, therefore, the Auditor General has no jurisdiction to conduct audit…

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