Intro & overview

1.4.4Compliance

1.4.4.1Compliance with this Manual is mandatory for all centralised entities. Chapter 9 ‘Self-accounting entities’ sets out more detail on the applicability of this Manual to self-accounting entities.

1.4.4.2Exempt entities are outside the scope of this Manual and are therefore not required to comply.

1.4.4.3Compliance with the directives and principles contained in this Manual are mandatory as the principles and directives have been issued under the Pakistan (Audit and Accounts) Order 1973.

1.4.4.4The Pakistan (Audit and Accounts) Order 1973, provides that the Auditor-General will be responsible for keeping the accounts of the Federation and of each Province, other than certain specified entities. The Order is issued subsequent to Article 170 of the Constitution of the Islamic Republic of Pakistan which states that ‘the accounts of the Federation and of the Provinces shall be kept in such form and in accordance with such principles and methods as the Auditor-General may, with the approval of the President, prescribe’.

1.4.4.5In the event that an accounting policy or a procedure in this Manual conflicts with other manuals or directives, other than those amending this Manual, the accounting policy or procedure in this Manual will prevail.

1.4.4.6Centralised entities shall not implement accounting policies or procedures in conflict with, or contrary to, those set out in this Manual. The self-accounting entities may formulate detailed accounting policies and procedures in pursuance of the MAP with the approval of the Auditor-General.