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Overview of Article 278 of the Constitution of Pakistan
The Constitution of Pakistan, adopted in 1973, serves as a legal basis for national governance. Of its many articles, Article 278 stands out for its relevance in providing visibility over Auditor-General audit processes and implications within Pakistan’s constitutional framework. In this blog post we hope to offer a detailed understanding of Article 278, its intricacies and potential ramifications within this legal document.
Article 278 States
278. Accounts not audited before commencing day
The Auditor-General shall perform the same functions and exercise the same powers in relation to accounts which have not been completed or audited before the commencing day as, by virtue of the Constitution, he is empowered to perform or exercise in relation to other accounts, and Article 171 shall, with the necessary modifications, apply accordingly.
Key Points of Article 278 of the Constitution of Pakistan
- Accounts Not Audited Before Commencing Day: This clause refers to accounts that, due to various circumstances, were not submitted for audit prior to an “earning day”. This provision recognizes the need for an effective audit mechanism even for accounts subject to delayed scrutiny..
- The Auditor-General’s Functions and Powers: Article 278 explicitly bestows the Auditor-General with specific functions and powers concerning unaudited accounts. These functions mirror those outlined in the broader constitutional context, emphasizing the continuity and consistency of the Auditor-General’s role.
- Application of the Constitution: Article 278 plays a central role in upholding Pakistan’s Constitution by emphasizing that Auditor-General powers and functions do not fall outside its bounds but adhere to constitutionally defined framework.
- Article 171 Application: The mention of Article 171 indicates a cross-reference to another segment of the Constitution, implying that the procedures outlined in Article 171 apply, with necessary modifications, to the unaudited accounts addressed in Article 278.
Crux of Article 278 of the Constitution of Pakistan
At its core, Article 278 serves as a legal mechanism to ensure that the auditing process is not hindered by the absence of a previous audit. It grants the Auditor-General the authority to perform essential functions and exercise specified powers concerning these unaudited accounts. By invoking Article 171, the article establishes a link to broader constitutional provisions, ensuring a cohesive and integrated governance structure.
Conclusion: Article 278 of the Constitution of Pakistan
Article 278 of the Constitution of Pakistan 1973 stands as an essential provision that addresses a specific auditing scenario. This provision highlights the flexibility and adaptability of our constitution by providing an oversight framework to enable unaudited accounts to pass inspection smoothly. When delving deeper into Article, its intricate workings reveal harmonious integration into larger constitutional principles while stressing continuity and continuity as fundamental aspects