Professional Documents
Culture Documents
Accountability
Accountability
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ACCOUNTABILITY AS ENSHRINED IN HOLY
QURAN
We are all accountable in front of Almighty Allah
Al-Quran:
“we shall set up scales of justice for the day of judgment,
so that not a soul will be dealt with unjustly in the least.
And if there be (no more than) the weight of a mustard
seed, we will bring it (to account) and enough are we to
take account” (21:47)
ACCOUNTABILITY AS ENLIGHTENED
BY HOLY PROPHET (PBUH)
A Hadith of Prophet Muhammad (PBUH) also emphasize
the significance of Accountability in front of Almighty
Allah:
“The son of Adam (AS) will not pass away from Allah
until he is asked about five things: how he lived his life
and how he utilized his youth, with what means did he
earn his wealth, how did he spend his wealth and what
did he do with his knowledge” (Iman-Al-Tirmithi)
Accountability as enunciated
in the Constitution
Brief Definition:
The obligation of an individual or organization to account
for its responsibilities/ activities and to disclose the
results in a transparent manner. It also includes the
responsibility for money or other entrusted property.
KLITGAARD’S FORMULA
There is a formula which shows the significance of
Accountability: C=M+D-A
If a system gives an official monopoly power and
discretion to decide the use of authority of his office
without making him accountable then it leads to
corruption.
Lack of accountability makes the system vulnerable to
power abuse and exploitation.
If accountability is present then this single factor
changes the equation of corruption.
Accountability Framework in Pakistan
Federal Government:
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Accountability Framework in Pakistan
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Accountability Framework in Pakistan
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Accountability Framework in Pakistan
Financial Adviser:
The Financial Adviser shall continue to be under the administrative
control of the Finance Division. The Financial Adviser shall be a full-
fledged representative of Finance Division. The Financial Advisor
shall be responsible for monitoring the maintenance and reconciliation
of monthly accounts of Ministry/Division to which he is attached and
shall report regularly to the Finance Division about the reconciliation
of monthly accounts.
Responsibilities of Financial Advisor:
a) Proposal of Supplementary Grant in respect of unexpected
expenditure
b) Lump-sum Provisions
c) Re-appropriation of funds
d) Advance payments
e) Approval of Expenditure and Budget Provision
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Accountability Framework in Pakistan
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Accountability Framework in Pakistan
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Accountability Framework in Pakistan
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Accountability Framework in Pakistan
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Accountability Framework in Pakistan
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Accountability Framework in Pakistan
Responsibility of Heads of Departments/Organizations to Eradicate Corruption
from Official Working Under them Under Government Servants (Efficiency
and Discipline) Rules, 1973:
Head of Organization should be made responsible for rectifying and
punishing corrupt officials working under them.
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Accountability Framework in Pakistan
Anti-Corruption Departments:
• Anti- Corruption Establishment
The Anti-Corruption Establishment Ordinance (XX) 1961 was promulgated on 8th
September, 1961 and the Anti-Corruption Establishment was created under Section 3 of
this Ordinance. This special agency was set up for the purpose of Investigation of
offences relating to corruption committed by Public Servants and for holding
preliminary enquiries against such servants in the Provinces.
• Federal Investigation Agency
Came into existence in 1975 following the promulgation of the FIA Act, 1974 with the
role of eradication of corruption. FIA carries out the investigation in receipt of reports of
corruption, either through Prime Minister’s Accountability and Coordination Cell or
directly from the public.
• National Accountability Bureau
National Accountability Bureau came into existence under of National Accountability
Ordinance, 1999 with the task of eradication of corruption in the country. NAB adopted
a three pronged strategy for curbing corruption. It deals with white collar crime and
makes public office holders accountable for the use of their authority.
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How Accountability positively influences Performance ?
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How Accountability positively influences
Performance ?
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What We Need
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NATIONAL ACCOUNTABILITY BUREAU
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ORGANIZATIONAL STRUCTURE
CHAIRMAN
PGA
Dy Cn
DG DG DG DG DG
OPS A&P HQs T&E HR
DG NAB (P)
DG NAB (K)
DG NAB (R)
DG NAB (B)
DG NAB
(Sukkur)
DG NAB (KP) DG NAB
25 (Multan)
3-PRONGED STRATEGY
Awareness
Prevention
Enforcement
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AWARENESS – LEGAL MANDATE
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ENFORCEMENT
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Cont…
ENFORCEMENT
• Intelligence Operation
• Investigation Operation
• Prosecution
• Recoveries
• Liaison with Domestic Anti Corruption/law
enforcement Depts.
• Partnership with international anti corruption
initiatives
• Linkages with Foreign Agencies through NAB HQ
Islamabad under MLA
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OFFENCES UNDER SEC 9 OF NAO
• Misuse of authority
• Misappropriation/Embezzlement
• Accumulation of assets beyond means
• Bribery/ Illegal gratification
• Willful loan default
• Cheating Public at Large
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APPLICATION OF NAO
• Government Officials
• Public Office Holders/Politicians
• Willful Bank Loan Defaulters
• Bank Officials/Financial Institutions
• Armed Forces personals serving in civil deptts
• Public Frauds
o Investment Companies
o Housing Societies/ Real Estate
o Professional Institutions (Medical colleges) etc
o Jobs / Loan offering companies etc
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Voluntary Return (VR) & Plea Bargain (PB)
Section 25 (a), (b) & (c)
• Where a holder of public office or any other person, prior to the authorization of
investigation against him voluntarily comes forward and offers to return the assets or
gains acquired or made by him in the course, or as the consequence, of any offence under
this Ordinance, the Chairman NAB may accept such offer and after determination of the
amount due from such person and its deposit with the NAB discharge such person from
all his liability in respect of the matter or transaction in issue. (Provided that the matter is
not sub judice in any court of law).
• Where at any time after the authorization of investigation before or after the
commencement of the trial or during the pendency of an appeal, the accused offers to
return to the NAB the assets or gains acquired or made by him in the course, or as a
consequence, of any offence under NAO, 1999, the Chairman NAB may in his discretion,
after taking into consideration the facts and circumstances of the case, accept the offer on
such terms and conditions as he may consider necessary and if the accused agrees to
return to the NAB the amount determined by the Chairman, NAB the Chairman NAB
shall refer the case for the approval of the Court, or as the case may be, the Appellate
Court and for the release of the accused.
• The amount deposited by the accused with the NAB shall be transferred to the Federal
Government or, as the case may be, a Provincial Government or the concerned bank or
financial institution, company, body corporate, co-operative society, statutory body, or
authority concerned within one month from the date of such deposit.
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