The functions of the Controller General shall be--

  1. to prepare and maintain the accounts of the Federation, the Provinces and district governments in such forms and in accordance with such methods and principles as the Auditor-General may, with the approval of the President, prescribe from time to time;


  1. to authorize payments and withdrawals from the Consolidated Fund and Public Accounts of the Federal and Provincial Governments against approved budgetary provisions after pre-audited checks as  the Auditor-General may, from time to time, prescribe;


  1. to prepare and maintain accounts of such organizations and authorities established, set up or controlled by the Federation or Provinces as may be assigned to him by the President or, as the case may be, the Governor of a Province;


  1. to lay down the principles governing the internal financial control for Government departments in consultation with the Ministry of Finance and the Provincial Finance departments as the case may be.


  1. to render advice on accounting Procedure for new scheme, programmes or activities undertaken by the Government concerned;


  1. to submit accounts compiled by him on any other person responsible in that behalf, after the close of each financial year, to the Auditor General, showing under the respective heads, the annual receipts and disbursements for the purpose of Federation and of each Province within the time-frame prescribed by the Auditor-General;


  1. to provide, in so far as the accounts compiled by him permit, to the Federal Government or, as the case may be, the Provincial Government or, District Government such information as such Governments may from time to time require;


  1. develop and maintain an efficient system of pension, provident funds and other retirement benefits in consultation with the concerned Government;


  1. to co-ordinate and ensure resolution of audit observation of the Audit Department with the concerned departments; and


  1. to prescribe syllabus, standards and provide facilities for the training of officers and staff under his administrative control.