Introduction

Overview and Functions

The Office of the Accountant General (AUDIT-II)Madhya Pradesh, Bhopal, which is a part of the Indian Audit & Accounts Department functions under the Comptroller and Auditor General of India.

The office of the Accountant General (AUDIT-II)Madhya Pradesh, Bhopal came into existence on 1st March 1984 as a sequel to the restructuring of the Accountants General offices in the Indian Audit &Accounts Department and separation of Audit and Accounts functions in the department.

Headquarters of this office, headed by the Accountant General is housed at “53, Arera Hills” Bhopal while the branch office, is situated in “AUDIT BHAVAN” Gwalior. The office was restructured in June-July 2013 when Economic Sector-II and Economic Sector-III wings were shifted from Gwalior office to Bhopal and again in July- August 2014 when Revenue sector Audit wing was shifted from Gwalior to Bhopal office.The office was again restructured in June-July 2020 and the concept of Audit Management Group (AMGs) were introduced. After restructuring of the State Offices, this office is entrusted with the audit of Environment, Science & Technology and IT & Communication (Audit Management Group-I), Urban Local Bodies, Transport, Culture and tourism (Audit Management Group-II), State Finances, Industries and Commerce (Audit Management Group-III), Public Works, Energy and Power (Audit Management Group-IV).  Audit of the Departments under these Groups includes audit of Administrative Offices of the State Government Departments, its subordinate offices, Public Sector Enterprises, Local bodies and Autonomous Bodies under the administrative control of the Departments.

Major functions of the office:

The Accountant General(Audit-II) is entrusted with the audit of following departments / sector :

This office is also entrusted with the audit of Appropriation Accounts of the grants relating to above mentioned departments. In addition, the office also issues audit certificates inrespect of World Bank assisted projects & Central/Centrally Sponsored / State Plan schemes.

Scope of Audit

This office examines various aspects of Government expenditure, which include among others:-

• Audit against provision of funds to ascertain whether the moneys shown as expenditure in the Accounts were authorized for the purpose for which they were spent.
• Audit against rules and regulations to see that the expenditure incurred was in conformity with the laws, rules and regulations framed to regulate the procedure for expending public money.
• Audit of sanctions to expenditure to see that every item of expenditure was done with the approval of the competent authority in the Government for expending the public money.
• Propriety Audit which extends beyond scrutinising 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 Government programmes have achieved the desired objectives at lowest cost and the intended benefits.
• While conducting the audit of receipts of the Central and State Governments, this office examines whether the rules and procedures ensure that assessment, collection and allocation of revenue are done in accordance with the law and there is no leakage of revenue which legally should come to Government.
• After Independence, there has been a tremendous spurt in economic development and social welfare activities with the attendant 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.