1Introduction
Table of Contents
1 Introduction 1
1.1 Purpose of the Manual 3
1.2 Structure of the Manual 4
1.3 Reader Guidance 5
1.4 Authority, Applicability, Distribution and Maintenance of the Manual 6
1.4.1 Authority 6
1.4.2 Effective date 6
1.4.3 Application 6
1.4.4 Compliance 7
1.4.5 Distribution, maintenance and update 7
1.1.1.1The purpose of this Manual is to set out the detailed policies and procedures to be used in accounting for the Government of Pakistan’s financial transactions. 1.1.1.2Under Article 170 of the Constitution, the Auditor General can prescribe detailed policies and procedures in respect of the following:
all transactions of centralised accounting entities
specific transactions of self accounting entities which operate within overall control of the Auditor General e.g. staff related payments
transactions adjustments of self accounting entities with the centralised accounting entities or in between themselves
reporting requirements of the self accounting entities.
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