Brief Introduction of the Office

Article 128(1) of the constitution of the People’s Republic of Bangladesh enables the Comptroller and Auditor General (CAG) of Bangladesh to audit by him or any person authorized by  him in that behalf the public accounts of the Republic and all courts of law and all authorities and offices of the Government. 

Empowered by the constitution the Comptroller and Auditor General (CAG) of Bangladesh authorizes this office to audit the following offices:

1. Office of the Honorable President of Bangladesh-

                a. Personal Division

                b. Public Division

                c. Office of the Chief Accounts and Finance Officer

                d. GOB funded projects.

2. Law and Justice Affairs Division-

                a.Law and Juctice Affairs Division Secretariat

                b.Assistant Attorneys’  Office

                c. Directorate of Registration

                d.Truth and Accountability Commission

                e.Jatyo Aingoto Shohayota Prodan Shongshshtha

                f.Office of the Solicitor and Attorney General

                g. Legal and Judicial Capacity Building Project, Dhaka.

                h.Judicial Administration Training Institute

                i.Bangladesh judicial Service Commission

                j.Office of the Assistant Receiver and Assistant Oci

                k.Office of the Chief Accounts and Finance Officer

                l.All Government Funded Projects.

 

3. Legislative and Parliamentary Affairs Division-

                a. Legislative and Parliamentary Affairs Division Secretariat

                b. National Human Rights Commission

                c. Law Commission

               d. Office of the Chief Accounts and Finance Officer

               e.  All Government Funded Projects.

4.Parliament Secretariat-

                a. National Parliament Secretariat

                b. Office of the Chief Accounts and Finance Officer

                c. All Government Funded Projects.

5. Bangladesh Supreme Court.

6. Election Commission Secretariat-

                a.Election Commission Secretariat

                b. Election Training Institute

                c. Deputy Election Commissioner’s Office (Dhaka, Chottogram, Rajshahi, Khulna, Borishal, Mymonsingh, Rongpur, Sylhet.)

                d. Office of the Chief Accounts and Finance Officer

                e. All Government Funded Projects.

7.Bangladesh Public Service Commission Secretariat-

                a.Bangladesh Public Service Commission Secretariat

                b.BPSC regional offices (Rajshahi, Chottogram, Khulna, Borishal, Sylhet)

               c. Office of the Chief Accounts and Finance Officer

               d. All Government Funded Projects.

8.Office of the Comptroller and Auditor General of Bangladesh

9.Anti- Corruption Commission.
           a.Head office , Anticorruption commission, dhaka.
           b.All Divisional offices.
           c.All Zonal offices.
           d.All Government Funded Projects.
           e.Office of the Chief Accounts and Finance officer.

This directorate conducts audit of mainly two types, i.e. Financial Audit that is to audit and make opinion the financial statements of the above mentioned offices so that the financial statement reflects a true and fair view of financial status of any particular office and the statement is free from all types of material errors, the other type of audit is Compliance Audit , by which it is examined that the expenditure has been incurred with due regularity and propriety, that assets have been properly utilized and safe guarded.

 

Subject to the requirement of the OCAG, this directorate conducts Performance Audit to ensure that the public resources have been used economically, efficiently and effectively. Besides, based on particular issue, issue based audit is also carried out. With the objective of facilitating optimum use of national budget grant and appropriation based audit is getting priority to the intended users.

 

Audit observations are of two types, serious financial irregularities, if not duly explained by the responsible party take place in the CAG’s audit report to the Honorable President who causes them by Article 132 of the constitution  to be placed  before parliament. Other observations are called general para and dealt by the directorate itself.