SUMMARY AUDIT WND ACCOUNTS FBR

FBR.. -1n 1974 some of the changes were made in its functions -The post of the chairman was created -Revenue division was abolished in The revenue division continues to exists since By the enactment of FBR act 2007, CBR, has now become now FBR

Functions of FBR/Revenue Divisions -in the existing set up, the chairman FBR is the executive head of board -He is also the secretary of the revenue division Responsibilities include; -Levy and collection of federal taxes -Quasi-judicial function of hearing appeals -Interaction with president office, PM, and all economic ministries as well as trade and industry.

FBR- Organization Structure -The chairman is the head -He is assisted by the four line members -One for each, direct taxes, indirect taxes, sales taxes and federal excised duties, customs and exports. Three support members: -Legal, tax policy and reforms -Administration -Coordination

FBR-Organization Five functional members: -Fiscal research and statistics -Human resource management -Audit -Information management system -Facilitation and taxpayer education

Constitutional Framework for recruitment of Government employees in Pakistan -The bureaucratic structure is divided among three categories 1- Generalist service- also called administrative services. 2- Functional service- it comprises audit and accounts, taxation military service, customs etc. 3- Specified services- comprises central engineering service of Pakistan.

Government employees recruitment.. -Civil service key wheels of the state -Therefore leader for these services are drawn from competitive exams -The officers thus appointed are bestowed with solemn responsibilities -They are scheduled to hold the highest office in Pakistan.

Civil Servant Act 1973 It is an act to; -Regulate the appointment of persons to and terms and conditions of services of person in the services of Pakistan Short title, application an commencement; -The act may be called the civil servants act, It applies to all civil servants wherever they may be -It shall come into force at once.

Terms and conditions of Civil Servants -The terms and conditions of civil servants shall be as provided inn this act and rules -The terms and condition of services of any persons to whom this act applies shall not be varied to his disadvantage.

Tenure of office of civil Servants Every civil servant hold office during the pleasure of the president

Appointments of Civil Servents Appointments to all -Pakistan services or -To civil service of the federation or -To a civil post in connection with the affairs of the federation -Appointments to civil post in connected with defense Shall be made in the prescribed manner by the president or by a person authorized by the president in that behalf.

Probation 1- An initial appointment to a service or post shall be on probation as may be prescribed. 2- Any appointment of a civil servant by promotion or transfer to a service or post also be made on probation as may be prescribed.

Probation… The satisfactory completion of probation includes the -Passing of a prescribed examination or test or course or successful completion of any training. -A person appointed on probation has failed to pass such examination test or training “… may be discharge”

Confirmation 1- A person appointed on probation shall, on satisfactory completion of his probation, be eligible for confirmation in a service. 2- A civil servant promoted to a post on regular basis shall be eligible for confirmation after rendering satisfactory service. 3- No confirmation against any temporary post

Seniority 1- For proper administration the appointing authority will cause a seniority list. 2- The seniority of a civil servant shall be reckoned in relation to other civil servant of the same cadre. 3- seniority shall be determined as may be prescribed. 4- Seniority shall take effect from the date of regular appointment to the post.

Promotion A civil servant possessing such minimum qualification shall be eligible to promotion to a [higher] post for the time being reserved under the rules for departmental promotion in service or cadre to which he belongs.