The document provides an overview of the Accountant General's office in Balochistan, Pakistan. It discusses the office's history, main functions, organizational structure, manpower, major sections, and modules of the PIFRA system. Some key points: - The office was established in 1970 and has since expanded its role and upgraded positions while maintaining the same manpower levels despite a vast increase in workload. - Main functions include payments, reconciliation, pensions, GPF, authorizing district offices, and preparing financial statements. - Major sections are Gazetted Audit, Departmental Audit, Pensions, GPF, and PIFRA automation project. - PIFRA modules include payroll,

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2. Accountant General
Balochistan
Presentation to the
Participants of 108th
Public Finance Managers’ Course
April 04, 2014
Abid Kakar
Assistt: Accountant General
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3. Sequence of Slides
• History
• Main Functions
• Organogram
• Manpower
• Divisional Accounts Officers
• Manpower vs Work Load
• Major Sections
GAD (Gazetted Audit Department)
DAD (Departmental Audit Department)
Pension Section
GPF Section
PIFRA Section
• Modules of PIFRA (HR, FI, GPF & Pension)
• Work Flow
• District Accounts Offices
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4. History of the Office
• Established in 1970 as Comptroller Balochistan (BPS 19).
• Initially, it was entrusted with the dual function of maintenance of Audit
and Accounts of Federal as well as the Provincial Government.
• AGPR, Sub Office, Quetta was separated from AG Office in 1979.
• Upgraded and re designated as Accountant General Balochistan (BPS 20)
in 1984.
• In 1988, the scheme of AG Sub-Offices was introduced in Sibi and
Khuzdar districts.
• Establishment of DAO Lasbella at Uthal as the only DAO in Balochistan
having dual representation of AGB and FD.
• Audit function of the Office was separated in 1989.
• Accountant General Balochistan was upgraded (BPS 21) in 2008.
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5. Main Functions
• Payment of salaries and other claims to the Provincial Government.
• Reconciliation of the figures of expenditure and receipt with the departments.
• Pension payments.
• GPF Payments.
• Authorization of payments through Divisional Accounts Officers (DAOs).
• Preparation of monthly civil accounts in respect of provincial government.
• Preparation of Appropriation Account, Finance Account and financial statements.
• Provide accounting and financial expertise to Provincial Government.
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6. ORGANOGRAM A.G.BALOCHISTAN
Accountant General
(B-21)
Admn-I & II, GAD-I & II, GPF-I, DAD-II,
DAD-III, Book, B&R
DAD-I, GPF-II & III, Pay Fixation,
Court Cases, TM, Complaint & guidance Cell
S.O Khuzdar, R&D, Special Seal
AC &D, Pension-I & II, PIFRA, S.O Sibi,
Cash Balance, WM, WAD-I II & III,
Cheque
DAG-II
(B-18)
DAG-III
(B-18)
DAG-I
(B-18)
Additional AG
(B-19)
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7. Position Sanctioned Available Strength
Accountant General 1 1
Additional AG 1 1
Deputy AGs 3 3
Assistant AGs 2 2
Accounts Officers 7 6
Assistant AOs 23 20
Assistant Supervisors 6 5
Senior Auditors 160 152
Stenographer 1 1
Steno typist 1 1
Junior Auditors 28 27
Drivers 1 1
Naib Qasids 48 48
TOTAL 282 268
Manpower
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8. Divisional Accounts Officers
Total No. of Divisional offices/Projects 166
Sanctioned Posts of DAOs 92
DAOs Working:
29 Qualified and 30 Emergency
Cadre
59
Shortage 33
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9. Manpower Vs Workload
1970-71 2013-2014
Budget Rs. 324.00 Million Rs.198.350 Billion
The workload at Accountant General Balochistan has
increased manifold but the sanctioned strength of this
Office is the same as it was in 1970-71.
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10. Major Sections
1. GAD (Gazetted Audit Department)
2. DAD (Departmental Audit Department)
3. Pension Section
4. GPF Section
5. PIFRA Section (Project to Improve Financial
Reporting and Auditing)
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11. Gazetted Audit Department
• Maintenance of personal record of gazetted officers.
• Issuance of Pay slips.
• Maintenance of Service statements/Service histories of
gazetted officers.
• Maintenance of scale audit register of gazetted officers.
• Pre-audit of various payments (Salary, TA/DA etc.)
• Post audit of payments to gazetted officers.
• Maintenance of leave accounts of gazetted officers.
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12. Departmental Audit Department
• Pre-audit payment of contingent bills.
• Pre-audit payment of salaries of non-gazetted employees.
• Maintenance of broadsheets of permanent advances.
• Maintenance of scale audit register of non-gazetted
employees
• Preparation of accounts.
• Reconciliation of expenditure/receipts with
DDOs/PAOs/FD.
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13. Pension Section
• Processing of fresh and family pension cases.
• Monthly post audit of pension payments.
• Calculation of commutation/ monthly pension for purpose of
provision of budgetary allocation each year by Finance
Department.
• Allowing increase in monthly pension as per directions of the
Government from time to time.
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14. GPF Section
• Allotment of GPF number to the subscribers.
• Preparation and maintenance of ledgers.
• Payment of refundable and non-refundable advances under
rules.
• Payment of Final GP Fund Cases.
• Issuance of annual GPF slips.
• GP Fund transfer cases.
• Adjustment of missing credits.
• Calculation of interest yearly for budget estimate.
• Conversion of profit bearing accounts into non profit bearing
accounts and vice versa.
• Preparation of monthly settlement accounts.
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15. GPF Subscribers Statistics
Personnel Area Sub Area Active GPF
Subscribers
Balochistan Quetta 38,207
Pension Statistics
Total No of Pensioners Upto
November, 2013
Total No of Pensioners on
Pension Roll
40,291 278
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16. PIFRA
• PIFRA launched in 1990s.
• The Purpose was the automation of accounts related
information and timely and accurate generation of reports.
• Construction and renovation of PIFRA Labs in TOs/DAOs.
• Provision of workstations.
• Training to the staff of TOs/DAOs.
• Provision of heavy duty Printronix printers for payroll.
• Provision of ordinary printers for FI workflow.
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17. Modules of PIFRA
a. Payroll: H.R Module
Sr. No Districts on Payroll Number of Employees on Payroll
1 Quetta 51,330
2 Uthal 8,329
3 Pishin 8,050
4 Mastung 5,206
5 Khuzdar 9,737
6 Kalat 5,225
7 Jaffarabad 8,619
8 Naseerabad 5,295
9 Sibi 7,216
10 Bolan 5,393
11 Ziarat 2,704
12 Zhob 4,198
13 Sherani 969
14 Chaman 4,125
15 Harnai 1,240
TOTAL 127,636
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18. b. Pension and GPF Modules :
Pension Module:
• Pension module has been implemented at Quetta w.e.f. July
2007. Fresh and revival cases are being processed through
system.
G.P.Fund Module:
• GPF relating to payroll of Quetta has been implemented
w.e.f. December 2008. Refundable and Non-refundable
advances are being processed through system.
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19. Modules of PIFRA
C. Workflow:
• Workflow at AG Balochistan has been implemented for
Quetta based DDOs.
• Workflow has been implemented in 28 Districts out of 30.
• Budget check is operational.
• Budget Expenditure Report (BER) is generated for PAOs for
reconciliation of expenditure.
F.I Module
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20. 1. Quetta
2. Lasbela
3. Sibi
4. Jaffarabad
5. Nasirabad
6. Bolan
7. Khuzdar
8. Kalat
9. Mastung
10. Nushki
11. Pishin
12. Killa Abdullah
13. Turbat
14. Zhob
15. Loralai
16. Ziarat
17. Killa Saifullah
18. Kharan
19. Gawadar
20. Harnai
21. Awaran
22. Barkhan
23. Musa Khail
24. Jhal Magsi
25. Washuk
26. Sherani
27. Kholu
28. Panjgur
Work Flow
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21. District Accounts Offices
• Controller General of Accounts, Islamabad and Accountant
General, Balochistan held a meeting on conversion of Treasury
Offices (TOs) into District Account Offices (DAOs) with Chief
Minister Balochistan in 2009.
• Despite having nomenclature of DAOs there is only one
functional DAO in Balochistan.
Issue: Dual representation of staff of Finance Department and AG.
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22. Thank You
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