Compilation of Accounts

The Accountant General Punjab compiles the Appropriation Accounts & Financial Statements in accordance with the section 5(a) of the CGA (Appointment, Functions and Powers) Ordinance 2001. Accounts of provincial government, and District Education Authorities and Health Authorities are compiled on a monthly and annual basis. 
After finalization, the Appropriation Accounts are submitted to the O/o Director General Audit, Punjab by 31st August each year for certification. 
DG Audit Punjab, subsequently, issues Audit Certificate/Opinion on the account under section 7 of the Auditor General’s (Functions, Powers and Terms and Conditions of Service) Ordinance, 2001 read with Article 171 of the Constitution of Islamic Republic of Pakistan. The Auditor General of Pakistan then signs the Audited Appropriation Accounts and Financial Statements of Government of the Punjab by 31st December each year and submits the same to the Honorable Governor Punjab.

The Accounts Wing, AG Punjab comprises of 10 sections, which includes Report Consolidation, Certification & Coordination (RCC & C), Appropriation Accounts Compilation (AAC), Special Accounts Handling Section (SAH), Provincial Accounts Reporting (PAR), District Authorities Accounts Reporting (DAAR), Inter-Governmental Accounts (IGA), Loans Section (LS), Bank Reconciliation Section (BRS), Deposit Section (DS), Assan Assignment Account (AAA) and Financial Reporting and Data Integration Section (FRDI). Respective DAOs in 36 districts compile accounts at district level and send to AG for consolidation.

Milestones

  • SAP based automated accounts since FY2010-11
  • SAP based automated Appropriation Accounts for Education and Health Authorities of Punjab for FY 2018-2019 and onwards
  • SAP based automated Monthly Accounts of Govt. of Punjab since December, 2019 and onwards
  • Introduction of Infographics in annual appropriation account 2022-23