A Constitutional Body
Article 87 read with Article 127 of the Constitution of the Islamic Republic of Pakistan, 1973 provides that each House shall have a separate Secretariat and has its own recruitment rules and the conditions of service, of persons appointed to the Secretarial staff.
The Provincial Assembly of Sindh made its own rules to govern the service matters of the employees of the Secretariat of the Provincial Assembly of Sindh:
1. The Sindh Provincial Assembly Secretariat (Recruitment) Rules, 1974.
2. The Sindh Provincial Assembly Secretariat (Appointment, Promotion and Transfer) Rules, 1974.
Financial Autonomy
So far as the financial discipline of the Assembly is concerned, the Constitution again gives a special status to the Assembly Secretariat. Article 88, read with Article 127, provides that the expenditure of the Assembly shall be controlled by the Assembly acting on the advice of its Finance Committee (comprising Speaker, Minister for Finance and such other Members as may be elected there to by the Provincial Assembly of Sindh). The business of the Finance Committee is governed by the Provincial Assembly of Sindh (Finance Committee) Rules,1973 made by the Finance Committee in exercise of the powers conferred by clause (3) of Article 88 read with Article 127 of the Constitution of the Islamic Republic of Pakistan, 1973.
Term of Assembly
A Provincial Assembly shall, unless sooner dissolved, continue for term of five years from the day of its first meeting and shall stand dissolved at the expiration of its term, as defined in Article 107 of the Constitution of the Islamic Republic of Pakistan, 1973.
The Assembly, in addition to making and unmaking the Provincial Government, performs the following functions:
Legislation
The Provincial Assembly is empowered to make laws for the Sindh Province as defined in Article 141 and 142 of the Constitution of the Islamic Republic of Pakistan, 1973.
Various parliamentary tools have been provided in the Rules of Procedure of the Provincial Assembly of Sindh, 2013 for obtaining necessary information about the working of the Government Departments, for overseeing the Government, and for making recommendations on matters of general public importance; viz.- Assembly Questions, Call Attention Notices, Adjournment Motions, Resolutions and General Discussion.
Financial Accountability
The Assembly exercises its control over the financial affairs of the Government in two ways; viz consideration as well as approval of the budget and consideration of the Reports of the Auditor General of Pakistan by Public Accounts Committees.
Pre-Budget Discussion
The Assembly holds discussion for at least five days in a session which is held during the months of January to March each year, inviting proposals from the Members for the next year's budget. The proposals are sent to the Government through a resolution of Assembly as defined in Rule 143 of the Rules of Procedure of the Provincial Assembly of Sindh, 2013.
Post-Budget Discussion
The general discussion on releases and utilization of budget shall be held on quarterly basis as defined in Rule 144 of Rules of Procedure of the Provincial Assembly of Sindh, 2013.
A Provincial Government is required to lay a statement of the estimated receipts and expenditure of the Provincial Government known as 'Annual Budget Statement' for the next financial year before the Assembly. The Budget is presented to the Assembly on such day and at such time as the Chief Minister may appoint as defined in Rule 145(1) of Rules of Procedure of the Provincial Assembly of Sindh, 2013. The Finance Minister, or a Minister acting on his behalf, presents the Budget. The Budget is not referred to any Committee, and the Assembly considers it in following stages:
a. general discussion on the Budget as a whole
b. discussion on expenditure charged Provincial Consolidated Fund; and
c. discussion and voting on demands for grants as defined in Rule 148 of Rules of Procedure of the Provincial Assembly of Sindh, 2013.