INTERNAL AUDIT

	To carry out audit of the Local Zakat funds within a district the Zakat Council has setup Audit Cell. Audit Cell is headed by an Audit Officer
	The annual reports of the auditors of the Azad Kashmir Zakat funds is presented before the Legislative assembly (Public Accounts Committee)
	The reports of the District Audit Cell about the  Local Zakat funds  are presented before the Zakat Council
	Council examines the Audit reports and decides the future payments or freezing of funds through Chief Administrator
	Chief Administrator issues the program for the internal checking/ auditing for the allocated funds to the institutions and sub ordinate offices by the officers of the Zakat and Ushr Directorate

EXTERNAL AUDIT

	Auditor General of Azad Kashmir performs the audit of Zakat Funds (Through Local Audit Fund Department)
	The Audit reports of the Zakat Fund is presented before the Legislative Assembly where it is studied by the PAC for the findings of objections and necessary actions are directed
	Departmental audit reports are presented for DAC headed by the Secretary Zakat on same pattern like PAC for action
	The Audit of the Zakat Funds in Azad Kashmir has been performed up to 30th June, 2014
	Audit of The Zakat Fund is completed upto the30th June of Financial Year 2020-21

EXTRACT OF RELEVENT SECTION:

"12. Audit.- (1) To carry out audit of the Azad Kashmir Zakat Fund annually or at shorter intervals, the Council shall appoint auditors, being persons who are, in its opinion qualified for the purpose. (2) To carry out audit of the Local Zakat Funds within a district annually or at short intervals, the District Committee shall appoint auditors being persons who are, in its opinion qualified for the purpose. (3) The audit performed by auditors under sub-section (1) and (2) shall include propriety audit. (4) The annual report of the auditors on the Azad Kashmir Zakat Fund shall be laid before the Legislative Assembly and that on a Local Zakat Fund before the 2[Zakat Council], (5) Nothing in this Section shall be deemed to prevent; a) the Auditor-General of Azad Jammu and Kashmir from auditing any of the Zakat Funds; b) the Council, from getting audited any of the Local Zakat funds; or c) a Local Committee from getting it own Local Zakat Fund audited. "