Section 9: Accounts and audit — Pakistan Ordinance Factories Board Ordinance, 1961

Current legal status not independently verified — Source: Pakistan Code (single official PDF, 2026-08-21). Whether this provision is still in force has not been independently verified.

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9. Accounts and audit.__ (1) The Board shall maintain its accounts including those of the factories in such manner and form as may be prescribed by the 1[Federal Government] in consultation with the AuditorGeneral. (2) The accounts of the Board including those of the factories shall be audited by the Auditor General. (3) The Board shall, as soon as possible after the end of every financial year, submit to the 1[Federal Government] the statement of accounts audited by the AuditorGeneral. (4) The 1[Federal Government] may at any time require the AuditorGeneral to report to it upon the adequacy of measures taken by the Board for the efficient management of the factories.

Effective date: 1961-01-01

Related sections

Section 8: Submission of estimates of receipt and expenditures to the Federal Government Section 10: Submission of annual report, returns, etc Section 7: Investment of the Board with certain powers Section 11: Delegation of powers Section 6: Functions of the Board Section 12: Mode of signifying communications from the Board

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