Section 2: Definitions

Plain-Language Summary

A general explanation to aid understanding. The official statutory text appears below.

This section defines the following terms used in The Controller General of Accounts (Appointment Functions and Powers) Ordinance, 2001: • appropriation accounts — accounts relating to expenditure brought into account during a financial year to several items specified in the schedules of expenditure authenticated under the Budgetary, Provisions Order, 2000 (Chief Executive's Order No.6 of 2000) • Auditor General — the Auditor­General of Pakistan appointed under Article 168 of the Constitution of the Islamic Republic of Pakistan; • Controller General — the Controller­General of Accounts appointed under section 4; and • Finance Accounts — the accounts exhibiting annual receipts and disbursements as well as balances of assets and liabilities of the Federal Government as on the thirtieth June of a financial year This is the official statutory text, shown as written — it is not a paraphrase or a legal opinion. Consult a verified lawyer to see how it applies to your specific situation.

2. Definitions.—(1) In this Ordinance, unless there is anything repugnant in the subject or context:— (a) “appropriation accounts” means accounts relating to expenditure brought into account during a financial year to several items specified in the schedules of expenditure authenticated under the Budgetary, Provisions Order, 2000 (Chief Executive's Order No.6 of 2000). (b) “Auditor General” means the Auditor­General of Pakistan appointed under Article 168 of the Constitution of the Islamic Republic of Pakistan; (c) “Controller General” means the Controller­General of Accounts appointed under section 4; and (d) “Finance Accounts” means the accounts exhibiting annual receipts and disbursements as well as balances of assets and liabilities of the Federal Government as on the thirtieth June of a financial year.

Effective date: 2001-01-01

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