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 Auditor General 's (Functions, Powers, Terms and Conditions of Service) Ordinance, 2001: • Auditor­General — the Auditor­General of Pakistan appointed under Article 168 of the Constitution of the Islamic Republic of Pakistan; • Controller General of Accounts — the Controller General of Accounts appointed under the Controller General of Accounts (Appointment, Functions and Powers) Ordinance, 2001; • regulations — regulation made under this Ordinance; and • rules — rules made under this Ordinance 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) “accounts” in relation to commercial undertakings of a Government, includes trading, manufacturing and profit and loss accounts and balance sheets and other subsidiary accounts; (b) “Auditor­General” means the Auditor­General of Pakistan appointed under Article 168 of the Constitution of the Islamic Republic of Pakistan; (c) “Controller General of Accounts” means the Controller General of Accounts appointed under the Controller General of Accounts (Appointment, Functions and Powers) Ordinance, 2001; (d) “regulations” means regulation made under this Ordinance; and (e) “rules” means rules made under this Ordinance.

Effective date: 2001-01-01

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