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Background

The Office of the Accountant General NWFP (now Khyber Pakhtunkhwa) was established on 1^st April, 1929 as a Pay & Accounts Office and was responsible for Audit & Accounts of both Federal and Provincial transactions in the erstwhile NWFP. Subsequently it was re-designated as Comptroller, NWFP on 1^st November 1931. It continued to function as such till July, 1973, when its status was raised to that of Accountant General due to increase in the scope of its activities and load of work. Click here to view a list of officers who headed the office.

Apart from NWFP (Khyber Pakhtunkhwa) and its adjacent Tribal Agencies, the audit jurisdiction of this office also covered Northern Areas (Gilgit & Baltistan). The audit of Northern Areas was, however, transferred in 1974 to the Accountant General, Pakistan Revenues Islamabad (AGPR). Similarly, in the case of Frontier Irregular Corps (Scouts & Militia), the audit jurisdiction of this office extended to Baluchistan. But on the formation of separate office of the Inspector General, Frontier Corps of Quetta in 1974, the audit of the Units in Baluchistan was transferred to the Comptroller, Baluchistan.

On the formation of one Unit in 1955, the audit of two adjacent Districts in Punjab (Attock and Mianwali) was transferred to this office from office of the Accountant General, Punjab. Correspondingly, owing to centralization of works audit in office of the Director, Works Audit, Lahore, the works portion was transferred from this office. These arrangements were reversed in 1970, owing to dismemberment of One Unit. During that period the audit of ex-States of Dir, Swat and Chitral was also taken over by this office due to merger of these States.

The “District Accounts Office” scheme was introduced in NWFP (now Khyber Pakhtunkhwa) in 1970. Initially it was experimented in one District  i.e Mardan. By now there are 36 Districts Accounts Offices, in Khyber Pakhtunkhwa.

Till July, 1979, this office was responsible for the audit and accounts of both Federal and Provincial transactions in the Province (including Agencies). On the formation of the Sub-Office of the Accountant General, Pakistan Revenues, in July, 1979, the audit and accounts of the Federal transactions were transferred to that office.

Separation of Audit and Accounts

Office of the Accountant General, NWFP, till 30^th June, 1989 was responsible for the local audit of accounts of the Provincial Govt departments and its autonomous bodies and corporations and performance of audit of projects etc. The audit reports too thereon were being prepared by this office. The function of local audit of accounts was however withdrawn from it and assigned to newly established office of the Director General, Audit NWFP in July 1989.

All the accounting transactions both for the Federal as well as Provincial Govts were under the administrative and functional control of the Auditor General of Pakistan. The separation of Audit & Accounts departments were promulgated vide Auditor General’s ordinance  2001 and Controller Generals Ordinance 2001, since then the Accounts Departments were independently kept under the newly created office of the Controller General of Accounts.

Functions

The office of the Accountant General Khyber Pakhtunkhwa and its 36 District Accounts Offices (DAOs/DCAs) deals with all kind of payments from the Provincial Consolidated Funds including District Governments while additionally, the District Accounts/Comptroller of Accounts also deals and process claim from Federal Consolidated funds in their areas of jurisdiction and report to Accountant General office who reports to Controller General of Accounts at Islamabad.

• Accountant General Khyber Pakhtunkhwa is entrusted with maintaining and preparation of Annual Accounts of Provincial Government.
• It is not only authorizing expenditure but has also established Quality Assurance Cell for real time watch on expenditure and perform important function of monitoring financial transactions across the Provnice.
• Moreover, any abnormal expenditure is routinely checked through different sections as a tool of internal control and a separate team with the name of Accountant General Inspection Team (AGIT) is entrusted to further probe of any abnormal expenditure, complaint etc who directly reports to worthy Accountant General Khyber Pakhtunkhwa.
• As of August 2023, all these functions are performed by 769 employees of Accountant General Khyber Pakhtunkhwa.
• Catering to 568,000 employees, 209,000 pensioners and 467,000 G.P Fund subscribers is a testament to the dedication of this office with limited strength and resources.