While fulfilling his Constitutional obligations mentioned in the Comptroller & Auditor General (DPC) Act 1971 this office examines various aspects of Government expenditure and receipts which include among others:-

  • Audit against provision of funds to ascertain whether the money shown as expenditure in the accounts were authorized for the purpose for which they were spent.
  • Audit against rules and regulations to see whether the expenditure incurred was in conformity with the laws, rules and regulations framed to regulate the procedure for expending public money.
  • Audit of sanctions and expenditure to see that every item of expenditure was done with the approval of the competent authority and was authorized for expending the public money.
  • Propriety Audit which extends beyond scrutinizing the mere formality of expenditure to its wisdom and economy and to bring to light cases of improper expenditure or waste of public money.
  • Performance audit to see that schemes, programs have achieved the desired objectives at lowest cost and given the intended benefits.
  • After Independence, there has been a tremendous spurt in economic development and social welfare activities with the huge increase in expenditure –revenue and capital – and in receipts and borrowings to match the expenditure. The change in the character of government and the complex nature of its activities called for a change in the nature and scope of audit. Audit has evolved from mere accounting and regularity check to evaluation of the systems and the end results of the operations of Government, testing their economy, efficiency and effectiveness.
  • To ensure that the receipts due to Government have been properly assessed, collected and deposited into Government Account.
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