Section 26 of the PPRA Ordinance, 2002 Section 25 of the Civil Servants Act, 1973 Article 99 of the Constitution Section 27 of the Public Finance Management Act, 2019
Approver of the budget of the Finance Division Custodian and operator of the financial resources Custodian only, while the CFAO is the operator Auditor of the financial resources
An officer controlling a specific budgetary demand for grant Head of department or subordinate office An officer in BPS-21 or above An officer controlling one or more cost centres where a strategic interest is involved
The Finance Secretary becomes the PAO The Secretary of the administrative Division becomes the PAO The head shall still be the PAO Any other senior officer of the organization may be designated as PAO
The Parliament of Pakistan including all relevant Parliamentary Committees The Auditor-General of Pakistan only The Prime Minister's Inspection Commission The Finance Division
