Download ACCOUNTING POLICIES AND PROCEDURES MANUAL (GOVERNMENT OF PAKISTAN) — The purpose of this Manual is to set out the detailed policies and procedures to be used in accounting for the Government of Pakistan’s financial transactions. This Manual contains the detail to accompany the overall framework set out in the Manual of Accounting Principles (MAP). The Manual is structured according to the major financial management activities of the Government. This Manual is issued under the authority of the Auditor-General of Pakistan, in accordance with Article 170 of the Constitution of Pakistan, read with Pakistan (Audit and Accounts) Order 1973. An accounting entity is any unit of the Government e.g. ministry, division and department, whose principal source of funding is an appropriation from the Government of Pakistan, and which is not an exempt entity. An exempt entity is any entity listed in Schedule 2 of the MAP (current at the date of issue of this Manual). These include independent entities and commercial undertakings and entities established under a state resolution or a notification of the Government or under Companies Ordinance, but placed administratively under a Ministry or Division for the purpose of accountability.