Download AUDIT CODE — The general principles and rules of audit applicable to different classes of transactions pertaining to the accounts of the Central and Provincial Governments are laid down in the Audit Code. Any terms or expressions used in this Code which appear also in the Constitution of in any Order in Council or rule issued thereunder shall have the same meanings as have been assigned to them in the Constitution, the Order in Council or the rules concerned. The audit of receipts or of accounts of stores and stocks of any office or department of the Central Government or of a Province shall be conducted under such regulations as may be made by the President or the Governor of the Province after consultation with the Auditor General. The responsibility for financial operations of the Central Government or of any Province, as for all exercise of executive authority, rests on the President or on the Governor of the Province respectively. As a matter of established convention, the Finance Department of Central or of the Provincial Government concerned may communicate all such directions to the Auditor General and he may informally bring to the notice of that Department any circumstances in which he considers that they have been infringed.