Audit report says Toshakhana Act 2024 remains partially ineffective 

Months after the Toshakhana Act 2024 came into force, its implementation remains incomplete because the government has yet to frame the required rules, according to a report issued by the Auditor General of Pakistan.

The audit report states that although the Toshakhana Act became law on April 19, 2024, the rules needed to operationalize the legislation have still not been finalized or notified. As a result, key provisions of the law cannot be fully implemented, leaving the Act only partially effective.

According to the Auditor General’s findings, the absence of implementing rules has prevented authorities from initiating the complete enforcement of the legislation. While the Act provides the legal framework governing the management and disposal of official state gifts, the detailed procedures necessary for its practical application remain unavailable.

The report notes that without these rules, several administrative and procedural aspects of the law cannot function as intended. This delay has created a gap between the passage of the legislation and its effective implementation, limiting the government’s ability to fully enforce the new legal framework.

Audit officials further revealed that the issue was formally brought to the government’s attention on November 5, 2025. However, despite the passage of several months, no official response has been received regarding the matter.

According to the report, the Cabinet Division, which is responsible for matters related to the Toshakhana, did not provide a satisfactory response to the audit observations. The audit team noted that the Cabinet Division failed to address the objections raised during the audit process, leaving important questions regarding implementation unresolved.

The Auditor General emphasized that administrative rules are an essential component of any legislation, as they provide government departments with clear procedures for enforcing legal provisions. Without these rules, government officials may face uncertainty regarding the implementation of the Act, potentially affecting transparency, accountability, and consistency in decision-making.

The report highlights that the continued delay has effectively limited the practical impact of the Toshakhana Act despite its formal enactment. It also underscores the importance of ensuring that subordinate legislation, including rules and regulations, is prepared promptly after a law is passed to avoid implementation gaps.

To address the issue, audit authorities have recommended that the government immediately complete the drafting process for the Toshakhana Rules and issue the required notification without further delay. According to the report, this step is necessary to ensure the Act becomes fully operational and achieves its intended objectives..

The recommendations also stress the need for relevant government departments to respond promptly to audit observations and strengthen coordination among institutions responsible for implementing new legislation. Timely preparation of rules, the report suggests, would improve administrative efficiency and reinforce compliance with legal requirements.

The Toshakhana system governs the handling of gifts received by public officeholders and government officials during official engagements. The 2024 legislation was introduced to provide a clearer legal framework for the management, retention, valuation, and disposal of such gifts. However, the audit report indicates that the absence of implementing rules has prevented the law from functioning as intended.

The Auditor General’s report concludes by urging the authorities to finalize and notify the Toshakhana Rules at the earliest opportunity so that the Act can be fully enforced. It emphasizes that completing the regulatory framework is essential for ensuring transparency, accountability, and effective implementation of the law in accordance with its legislative purpose.