RULES, 2008
[ NO. SOR (LG)38-1/2006]
INTRODUCTORY
1. Short title, extent, and commencement:- (1)
These rules may be cited as the Punjab Local Government (Accounts) Rules, 2008.
(2) They shall come into force at once.
2.
Definitions:-In
these rules, unless there is anything repugnant in the subject or context:-
()a
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“Accounts Officer” means the head of Account Office of a Local
Government;
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()b
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“Accounts Committee” means the
Accounts Committee constituted under the Ordinance or these rules;
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()c
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“Audit Authority” means the
respective audit authority specified under Section 115 of the Ordinance, for each tier of local
government;
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()d
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“Audit report” means
the Report consisting of printed audit paras, duly signed by the
Auditor General of Pakistan and sent to the
Nazim I terms of Section 115 of the Ordinance;
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()e
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“Chairman” means the Chairman of the
Accounts Committee chosen by the members of accounts committee of a council;
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()f
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“Collecting Officer” means the
officer, who is responsible for estimation and realization of receipts from
the area within his jurisdiction and designated as such by the concerned
Principal Accounting Officer;
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()g
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“Departmental Accounts Officer” means
the respective Departmental Accounts Officer prescribed under rule 17 of
these rules;
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()h
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“Drawing and Disbursing Officer” means
the officer, who prepares estimates of expenditure and actually incurs
expenditure in respect of the office or offices of which he is the Drawing
and Disbursing Officer and designated as such by the concerned Principal
Accounting Officer.
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()i
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“Form(s)” means the prescribed form(s) as appended with these
rules;
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()j
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“Local Account Officer” means the head of an officer of Accounts
responsible for preparing the accounts of a local government and includes;
i. District
Accounts Officer in respect of the District/City District Government; ii. Tehsil/Town Municipal Administration
Accounts Officer; and iii. The
Union Secretary in respect of the Union Administration;
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()k
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“Government” means the Government of the Punjab;
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()l
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“Head of Office” means:-
i.
District Officer in case of District/City
District Government;
ii.
Tehsil/Town Officer in case of Tehsil / Town
Municipal Administrations; and iii. Concerned
Union Secretary in case of Union Administration;
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(m)
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“Manual” means the Local Government
Account Manual notified by the Auditor General of Pakistan with the approval
of the President of Pakistan, as amended from time to time;
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(n)
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“Member” means a member of the
Accounts Committee elected by the respective Local Council;
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(o)
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“NAM” means the New Accounting Model
notified by the Auditor General of Pakistan with the approval of the
President of Pakistan, as amended from time to time;
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(p)
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“Ordinance”
means the Punjab Local Government Ordinance, 2001;
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(q)
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“Public Accounts Committee” means the
Public Accounts Committee of the Provincial Assembly of the Punjab, and
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(r)
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“Principal
Accounting Officer” means District Coordination Officer in case of
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District/City District Government, Zila Naib Nazim in case
of the secretariat of Zila
Council, Tehsil / Town Municipal Officer in case of
Tehsil/Town Municipal
Administration, Naib Tehsil/Town
Nazim in case of the secretariat of Tehsil/Town Council, and the Union
Secretary nominated by the Union Nazim in case of Union Administration.
()2 Words and
expressions used but not defined in these rules shall have the same meaning as
are assigned to them in the Ordinance.
ACCOUNTS AND FORMS
3.
Maintenance
of Accounts:-(1) All transactions of a Local Government involving money out
of District Fund/ Local Fund shall be brought to account.
(2)
Subject to provisions of the Ordinance, the accounts of
the receipts and expenditures of local government shall be kept in such form
and in accordance with such principal and method as the Auditor General of
Pakistan has prescribed in the Manual or NAM.
4.
Responsibility
of the Principal Accounting Officer:- (1) All accounts relating to the
District Fund/ Local Fund shall be compiled in the offices of the respective
Local Governments under the supervision of the Principal Accounting Officer or
an officer authorized by him this purpose.
(2)
The Principal Accounting Officer shall be responsible
for the financial regularity of all transactions relating to the District
Fund/Local Fund, and for the maintenance of the accounts correctly and in
accordance with the provisions of the Ordinance and the rules made thereunder.
MONITORING & IMPLEMENTATION
5.
Monitoring
of Implementations:- The Accounts Committee concerned shall monitor the
implementation of these rules and shall submit its reports about the
implementation of the rules by the Local Government, to the Council concerned,
for review.
6.
Display of
Annual Accounts:- All the statements of monthly and annual accounts and
such other necessary statements shall be placed / display at a conspicuous
place for public inspection, together with a public notice for inviting
objections containing specific date and time for hearing of objections.
7.
Hearing of
objections:- The respective Accounts Committee concerned shall hold hearing
of the public objections and take any appropriate action, if so required.
8.
Findings of
Accounts Committee to be sent to the Council:- After hearing the objections
from the public on the accounts of a Local Government, the Accounts Committee
concerned shall send its findings alongwith annual accounts to the respective
Council.
9.
Recommendations
to be prepared by the Council:- The concerned Council shall discuss and
review the annual accounts and comments of Accounts Committee in the meeting
and prepare its recommendations.
10.
Recommendations
to be sent to the audit authorities:- The annual accounts/statements shall
be sent to the audit authorities concerned alongwith recommendations of the
Council concerned.
11.
Training of
Personnel:- The Local Government shall make arrangements to impact training
and refresher courses to its functionaries including members of Accounts
Committee in the matters relating to budget, accounts and finance.
CONSTITUTION, COMPOSITION AND FUNCTIONING OF ACCOUNTS COMMITTEE
12. Constitution and Composition
of Accounts Committee:- (1) Following Accounts
Committee shall be constituted for review of the audit and
accounts reports:-
i. Zila Accounts
Committee for each Zila Council; ii. Tehsil
Accounts Committee for each Tehsil Council; iii. Town Accounts Committee for each Town Council; and iv. Union Accounts Committee for each Union
Council.
(2) Each
Accounts Committee shall consist of:-
a Chairman and six members to be elected by the respective /
Council;
a)
Provided that Local Council may fix such number of
members as it deems fit.
b)
Provided further that at least one member shall be
elected from amongst the special interest seats, name, women, peasant, workers
and minorities.
c)
Government, District Government, and the Audit
Authority of respective Local Government may nominate their representatives to
attend the meetings of the Accounts Committee, as observers and also to assist
the committee on technical issues. However, they shall not be entitled to vote.
(3)
The members of Accounts Committee shall be elected by
the concerned Local Council through secret ballot.
(4)
The tenure of the Accounts Committee shall not exceed
the tenure of the respective Local Councils.
13. Appointment of Chairman,
Accounts Committee:- (1) The members of
Accounts
Committee shall elect a Chairman from amongst them in the
first meeting of the Accounts Committee which shall be held within seven days
of the notification of names of members of Accounts Committee elected by the
Local Council concerned.
(2)
First meeting of the Accounts Committee shall be
convened within seven days from the date of notifications of members of the
Accounts Committee, issued under rule 16(8), by the District Coordination
Officer, Tehsil/Town Municipal Officer and Secretary Union Committee in the
case of Zila Accounts Committee, Tehsil/Town Accounts Committee and Union
Accounts Committee respectively and they shall record the minutes of that
meeting. No other business shall be carried out in the first meeting.
(3)
In its first meeting after the election of Chairman,
the Accounts Committee shall, in order of precedence elect a panel of two
presiding officers securing highest number of votes amongst its members, who
shall preside over the meeting of the Committee in absence of the Chairman.
14.
Secretary of
Accounts Committee:- (1)The Council Officer in case of Zila Accounts
Committee and Tehsil Accounts Committee, and Secretary Union
Council, who is not the Principle Accounting Officer, in case of Union Council
Committee, shall act as Secretary of the respective Accounts Committee.
(2)
Secretary of the Committee shall keep all record of the
meetings of the Committee. He shall keep the minutes book and agenda of the
Accounts Committee meetings.
15.
Recording of
Minutes of the Meetings of Accounts Committee:- (1) The minutes of the
meeting of the Accounts Committee shall be recorded and maintained by its
Secretary.
(2)
A copy of the minutes of the meeting of the Accounts
Committee shall be sent by the Secretary of the Accounts Committee within one
week of the meeting of the Accounts Committee to the:-
()i
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Secretary, Punjab Local Government
Commission;
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()ii
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Nazim of each Council;
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()iii
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District Coordination Officer of the
District;
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()iv
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All Executive District
Officers concerned of the District/City
District Government in the case
of Zila Accounts Committee;
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()v
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All Town/Tehsil Officers concerned in the case of
Tehsil/Town Accounts Committee;
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()vi
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All Secretaries of Union Council in the
case of Union Accounts Committee;
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(vii)
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Audit authority; and
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()vii
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All members of the Accounts Committee
concerned.
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16.
Election of
the members of Accounts Committee:- (1) Every Local Council shall elect
members of Accounts Committee in pursuance of rule 12 (3), as the case may be,
within a period of thirty days from the date of its first meeting, or from the
date of promulgation of these rules which ever is later.
(2)
The Naib Nazim in the case of Zila `and Tehsil/Town
Council and Nazim in the case of Union Council, shall act as presiding officer
for the election of members of the Accounts Committee respectively. The
proceedings of the meetings shall be recorded by the District Coordination
Officer, Tehsil/Town Municipal Officer and Secretary, Union Committee in the
case of Zila Council, Tehsil/Town Council and Union Council respectively.
(3)
Each member of the Council shall cast a vote for
election of members of the Accounts Committee through a secret ballot. The
candidates securing highest votes in order of precedence, and equal to the
number of members mentioned in rule 12 (2) shall be notified successful.
(4)
For the following categories of candidates, ballot
paper of different colour for different categories of candidates, shall be
issued by the Presiding Officer t each voter/member of the concerned Council:-
i General Seats ii Women
iii Peasant iv Worker v Minority
(5)
The ballot paper shall be stamped on the back with the
official mark and signed by the Presiding Officer.
(6)
The number of the voter/member shall be listed by the
Presiding Officer and shall also be written on the counterfoil of ballot paper
by the Presiding Officer.
(7)
The Presiding Officer shall take guidance and
assistance with regard to other procedures of election from the Punjab Local
Government (Election) Rules, 2005.
(8)
The Naib Nazim in the case of Zila Council and
Tehsil/Town Council and Nazim in the case of Union Council shall notify the
result of the elections on the same day. In case the result is not notified on
the same day, the District Coordination Officer, Tehsil/Town Municipal Officer
and Secretary, Union Committee in the case of Zila Council, Tehsil/Town Council
and Union Council respectively shall notify the result of election of members
on the next day of the Election.
(9)
In Case of vacancy due to any reason, whatsoever, the
concerned Council shall elect new member of the Accounts Committee within a
month from the date of vacancy.
17.
Responsibility
of Officers: (1) The concerned Executive District Officer of the
District/City District Government shall act as Departmental Accounting Officer
for his respective group of offices and be responsible to the District Accounts
Committee of the Zila Council.
(2)
Concerned Town/Tehsil Officer of the Town/Tehsil
Municipal Administration shall act as Departmental Accounting Officer for his
respective office and shall be responsible to the Accounts Committee of the
Town Council of Tehsil Council, as the case may be.
(3)
Secretary, Union Council shall act as Departmental
Accounting Officer for his respective office and be responsible to the Union
Accounts Committee.
18.
Meetings of
the Accounts Committee: (1) The Accounts Committee shall meet once in a month
on such date and time as may be fixed by the Chairman and if required, its
meetings can be held on weekly or daily basis.
(2)
Agenda indicating the date, time and venue of the
meeting shall be sent to all the members of the Accounts Committee by the Secretary
of the Committee at least three days in advance.
(3)
At least one half of the total membership of the
Accounts Committee, including its Chairman shall form the quorum for a meeting.
(4)
The meeting of the Accounts Committee shall be presided
over by the Chairman and in his absence by the member of the panel of presiding
officers in order of precedence as prescribed under rule 13 (3).
(5)
All decisions shall be taken by the Accounts Committee
by the majority of votes of the members present and voting.
(6)
A member of the Accounts Committee may tender his
resignation to the District Coordination Officer, Tehsil/Town Municipal Officer
o the Secretary, Union Committee in he case of Zila Council, Tehsil/Town
Council and Union Council respectively who shall forward the same to the Naib
Nazim and the case of Zila, Tehsil/Town Councils and Nazim in the case of Union
Council for placing the same in the very next meeting of the concerned Council.
In case the resignation is not placed before the Council by the Naib Nazim or
Nazim as the case may be, the resignation shall stand accepted from the date of
the meeting in which it was to be placed for consideration.
19. Functions
and Responsibilities. (1) The Accounts
Committees shall:-
(a)
review the audit and accounts reports of their respective
Local Government;
(b)
ensure that statement of monthly accounts,
annual accounts, audit reports and account reports shall be displayed
at conspicuous public places by their
respective Local Government for public inspection;
(c)
prepare a schedule indicating; i the date of
publication of Audit and Accounts report; ii the last date for filling
objections and suggestions by the general public; iii the last date
on which the objections and suggestions of the public shall be examined in the
presence of petitioners, public representatives and Departmental Accounting
Officer; and iv the date on which a report shall be submitted by it to the
respective Council on each observation/objection recorded in the audit or
accounts report alongwith view point of the public and its own opinion, for
decision;
(d)
ensure the implementation of the decisions of
the Council, on the Audit and
Accounts Reports;
(e)
ensure the preparation of annotations of the
audit and accounts reports by the concerned officers of the Local Council and
its submission to the concerned authorities after observing prescribed
formalities; (f) hold public hearings in which:-
(i)
objections to statement of accounts shall be heard; and
(ii)
internal and external audit, reports shall be discussed
for appropriate action;
(g)
summon any officer/official of Local Government or non
official concerning an audit objection or call for any record with a view of
fixing responsibility on the delinquent;
(h)
ensure that the annotated reply of audit and accounts
reports are prepared and sent to quarters concerned by the Departmental
Accounting Officers;
(i)
issue directions to the various officers/officials of
the Local Government concerned for disposal of audit objections within specific
time and in case of failure to do so, recommend suitable action against
defaulters to the concerned council;
(j)
monitor the implementation of these rules in right
earnest and shall submit its report about the compliance thereof by the Local
Government; and
(k)
have the explanation / comments of the concerned officer
/ official on the audit objection and after considering the view point of the
general public, the audit objection / observation regarding procedural lapses
decided by the Accounts Committee and the remaining observations/objections
alongwith explanation of the officer concerned, view point of general public
and its own recommendations shall be forwarded to the Council concerned for
consideration and further action;
(2) The
concerned council shall discuss and review the annual accounts and audit
reports alongwith viewpoint of general public and comments of Accounts
Committee, in its meeting and;
(i)
settle the objection; or
(ii)
take such measures as are considered necessary for
speedy disposal of audit objections and recovery of amount of loss caused to
the Local Government concerned by its member or a functionary of a Local
Council or any other person charged with the administration of the affairs of a
Local Government.
(3)
The decision of an Accounts Committee about the
settlement of an audit objection or otherwise taken under Clause (k) shall be
final;
(4)
Accounts Committee shall prepare its annual; report
shall also be sent to the Provincial Local Government Commission;
(5)
If a member or Chairman of an Accounts Committee,
without a reasonable cause, fails to attend a duly convened meeting, he shall
be liable to disciplinary action;
(6)
The non attendance of any member of the Accounts
Committee shall not have any effect on proceedings and minutes of the Accounts
Committee;
(7)
The audit objections which are not settled by the close
of a financial year due to non production of relevant record, or non
preparation of its annotated reply, the matter shall be presented before the
Council concerned by the principal Accounting Officer of the concerned Council
for taking suitable auction against the concerned delinquents. The pending
audit objections shall be discussed and recommendations made by the Local
Council during the month of July of every year and a report sent to the Local
Government Commission for further necessary action;
20.
Liability of
Accounts Committee with regard to Audit Objections:- (1) The Accounts
Committee shall not drop an Audit Objections without ensuring the completion of
record or satisfying that its completion is not possible and that no financial
loss is involved in it.
(2)
In the case of violation of sub rule (1), the
proceedings of the Accounts Committee shall be reviewed by the concerned
Council and declare null and void;
(3)
In case the omission is repeated by the Accounts
Committee, the concerned Local
Council shall direct the Accounts Committee with specific
reference to the decision taken by the Accounts Committee;
(4)
In case the direction of the Local Council is not
adhered to the Local Council may dissolve the Account Committee and arrange its
fresh elections.
21.
Recovery of
losses: (1) if the Accounts Committee finds that Nazim or a member of
Council or official/officer of a Local Government is responsible for financial
loss, misappropriate of funds or property belonging to a Local Government, the
Accounts Committee after thorough investigation shall direct the person
responsible to make good such loss within a period of one month.
(2)
In case the direction of the Accounts Committee under
sub rule (1) is not compiled with, the Accounts Committee shall refer the case
to the concerned Local Council and such reference shall be disposed of by the
concerned Local Council in the light of Clause (I) of rule 10.
22.
Preparation
of monthly and annual reports: The schedule of activities relating to the
monthly and annual Accounts Reports shall be as under:
(i)
The District, Tehsil/Town Accounts Officers and
Union Accountants shall compile the accounts of receipts and expenditure of
their respective Local Government/ Administrations for the preceding month by
seventh day of each month;
(ii)
The Principal Accounting Officers shall submit
the compiled accounts to the Accounts Committee of their respective Council;
placed at conspicuous places for public inspection and copies may also be
released to the press/media, if necessary;
(iii)
On the closing of accounts at the end of each
financial year, the District and Tehsil/Town Accounts Officers and Union
Accountants shall compile the accounts of receipts and expenditure of their
respective local governments/ administrations and prepare statements of
Accounts for preceding financial year; before fifteenth day of August each
year.
(iv)
The Principal Accounting Officers shall submit
the Statement of Accounts to the Accounts Committees of their respective
Councils; placed at conspicuous places for public inspection and copies of such
statements shall be released to the press / media, if necessary
23.
Annual
External Audit Reports: The schedule of activities regarding external audit
reports
shall be as follows:-
(i)
audit authority shall notify a schedule regarding
conduct of audit in respect of Local Government/Administrations in each
district.
(ii)
Conduct and complete annual audit according to the
notified schedule
(iii)
The Nazim shall cause the audit report to be submitted
to the respective Council and the Council shall refer it for examination to its
Accounts Committee.
24.
Annual
Performance Report of the Accounts Committee: The Annual Performance Report
of the Accounts Committee shall be prepared and presented before the Local
Council concerned during first quarter of the year. The respective Council
shall deliberate on the report of Accounts Committee and shall send the
recommendations to the Nazim. A copy of the annual report alongwith
recommendations of the Council shall be sent to Provincial Local Government
Commission.
25.
Supervision
of the Accounts Committee: (1) The Provincial Local Government Commission
shall supervise the functioning of Accounts Committees of Local
Governments and may call for and
examine the record of any proceedings before any Accounts Committee for the
purpose of satisfying as to correctness, legality or propriety of any findings,
recommendations or decision recorded or passed and as to the regularity of any
proceedings of such Committee.
(2)
On examining the record or proceedings under sub rule
(1) the Provincial Local Government Commission may direct the Accounts
Committee, Local Council or any other authority including the audit authorities
to make further probe into the matter, observation, objection or claim in order
to set right the proceedings.
26.
Repeal:- The
Punjab Local Government (Accounts) Rules, 2001 and the Punjab Local Council
(Functions of Accounts Committee) Rules, 1984, are hereby repealed.
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