Page 62 - CMA Journal (Sep-Oct 2025)

Articles Section

• Resource Library: Every audit observation is raised that still remains cumbersome. Integration of AMIS and
on the basis of criteria violated by the department. PACIS will not only eliminate this manual bottleneck but
The existing PACIS has the “Resource Library” will also enable end-to-end digital governance in
function. The AI-supported resource library will make Pakistan.
the system more dynamic and responsive.
Conclusion
2) Mobile Application for PACIS
(View-Only Access) Oversight is one of the main functions of any parliament.
Parliaments across the globe in general and in
Supporting the PACIS with view-only-access through
Commonwealth nations in particular use different
android and iOS application will help the users to
instruments and mechanisms to hold the executives
connect with system on-the-go. This connectivity will
accountable for their actions. One of the most important
make the PACIS more efficient, effective and responsive.
mechanisms in Commonwealth countries is the PAC, to
The application will allow all the users to have real-time
examine the use that Government makes of public
access to system generated notifications regarding
money – more broadly to perform the function of public
meeting notices, departmental replies, audit comments,
financial accountability. To make this important
minutes of meetings and most importantly pertaining to
mechanism more efficient, effective, productive,
deadlines for compliance with PAC directives by the
transparent, secure, and data-driven in this digital age,
departments (auditees). The mobile application will allow the intervention of technology is inevitable. Hence,
the users to get themselves prepared for the meetings,
drawing on the successful implementation of the Public
anywhere and anytime, at their ease.
Accounts Committee Information System (PACIS) in the
3) Integration of PACIS with Audit Provincial Assembly of Balochistan, it is strongly
Management Information System (AMIS) recommended that oversight functions, particularly
within Commonwealth nations, be reimagined through
The Department of the Auditor General of Pakistan digital transformation and artificial intelligence.
(DAGP), under its Strategic Plan for 2023-26, is digitalizing
the entire audit lifecycle covering planning, execution, End-Notes
reporting, and follow-up processes. The system is being
1. Holding Government to Account (150 years of the Committee
digitalized with the financial support of the World Bank of Public Accounts) 1857-2007.
through the Audit Management Information System
2. Government of India Act, 1919 and Indian Legislative Rules.
(AMIS), an SAP-based ERP.
3. Official website of the Commonwealth of Nations.
The final output of the AMIS will be the Auditor General’s
report, which currently, in National and Provincial 4. Official website of the Commonwealth Parliamentary
Association (CPA).
Assemblies of Pakistan, except the Provincial Assembly of
Balochistan, is manually submitted to the PAC for 5. Constitutions of the Islamic Republic of Pakistan, 1956, 1962
examination and scrutiny purposes. The PAC wing at the and 1973.
Provincial Assembly of Balochistan enters all audit 6. Rules of Procedure & Conduct of Business of National
observations from the said report, one by one, against Assembly and respective Provincial Assemblies.
the designated departments in the PACIS – the only task
7. Rules of Procedure & Conduct of Business of National
Assembly and Provincial Assemblies in Pakistan.

8. SAI Independence Resource Center and Constitution of
Islamic Republic of Pakistan, 1973.
AIMS
About the Author: Syed Muhammad Idrees, an Associate Member
A Seamless of ICMA, is Chief Accounts Officer (PAC) at the Balochistan Provincial
End-to End Assembly Secretariat. He previously served nine years as Budget and
Accounts Officer in Pakistan WAPDA. He works with the Public
Digital Accounts Committee Balochistan, having proposed the digitalization
Accountability of PAC proceedings through PACIS, and has observed PAC
proceedings at the UK House of Commons.
PACIS

60 ICMA’s Chartered Management Accountant, Sep-Oct 2025