The NAB Audit Report 2025-26 has highlighted several alleged financial irregularities within Pakistan’s National Accountability Bureau (NAB), raising concerns over compliance with financial regulations and fund management. The report points to payments and financial practices that auditors say were not carried out in accordance with the prescribed rules.
According to the audit findings, Rs277.9 million was disbursed by NAB Headquarters in a manner that allegedly violated financial regulations. Auditors noted that these payments were made from the bureau’s regular budget instead of the designated Recovery and Reward Fund, which is intended for such expenditures under the applicable rules.
The report further states that millions of rupees were paid to legal officers, consultants, and technical experts through the regular budget. Auditors questioned the decision to bypass the Recovery and Reward Fund, arguing that the practice undermines the purpose for which the fund was established.
Rejecting NAB’s explanation as unsatisfactory, the audit authorities criticized the continued use of the regular budget for these payments. The report recommends that NAB immediately ensure full implementation of the Recovery and Reward Rules and strictly adhere to the prescribed financial procedures in future transactions.
The audit also identifies an issue at NAB Peshawar, where Rs46.9 million was reportedly not deposited into the government treasury. Instead, the report alleges that money recovered from accused individuals was deposited into an account maintained under the NAB Chairman rather than being transferred directly to the national exchequer.
According to the auditors, keeping recovered public funds outside the government treasury is inconsistent with established financial regulations and deprived the national treasury of revenue that should have been officially deposited. The explanation provided by NAB Peshawar was rejected by the audit authorities.
