Who audits the accounts of the Authority under Section 72?

Under Section 72 of the PERA Force Laws, the Auditor General of Pakistan is responsible for auditing the accounts of the Authority. This provision ensures independent and impartial examination of all financial records, receipts, and expenditures of the Authority, maintaining transparency and accountability. The audit conducted by the Auditor General verifies that all funds are properly accounted for, that expenditures comply with legal and procedural requirements, and that financial practices meet established standards. Other officials, such as the Accountant General, Chief Financial Officer, or Finance Secretary, do not have this statutory authority under Section 72. By assigning auditing responsibility to the Auditor General, the law ensures credible oversight and financial integrity, which is essential for maintaining public trust and proper governance within the Authority.