The Rules of Procedure and Conduct of Business in the National Assembly establish a structured accountability system linking the Auditor-General’s report with the . The annual report of the Auditor-General of Pakistan, once received from the President, is formally presented by the treasury before the House and is automatically referred to the PAC for detailed examination.

The rules mandate the PAC to examine the federal appropriation accounts, the Auditor-General’s reports, and related financial statements to ensure that public money was spent lawfully, within the authority granted by the Assembly, and in accordance with financial rules. It also investigates cases of excess expenditure, examines accounts of public corporations and government projects, and reviews audit findings on receipts and stock accounts. Where spending exceeds approved allocations, the Committee is required to investigate the causes and make recommendations. The PAC must present its report within one year of referral of an Auditor General Report to it, unless an extension is granted by the Assembly. Rules 204 and 205 ensure continuity by allowing unfinished work to carry forward to subsequent Committees even after dissolution of the Assembly.

Why it matters for National Assembly proceedings?

This system creates a full financial accountability cycle. The National Assembly authorizes public spending through the budget, while the Auditor-General independently audits actual expenditure. The PAC then acts as the parliamentary mechanism that reviews whether government spending complied with the Assembly’s approval, ensuring oversight after funds have been used.

What is in it for citizens?

For citizens, the PAC provides a direct answer to whether public money has been spent as approved by their elected representatives. Its reports highlight irregularities, unauthorized expenditures, and financial mismanagement in government departments. This makes it one of the most important transparency and accountability tools within Parliament.

Source: Rules 177, 202–205, Rules of Procedure and Conduct of Business in the National Assembly, 2007

The proceedings of the National Assembly are governed by the Rules of Procedure and Conduct of Business in the National Assembly, 2007. The current rules were passed on 23 February 2007 and have since been amended 22 times, most recently on 9 March 2026.

This post is part of FAFEN’s series on parliamentary literacy. Read more of this series here.