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FAQ's

Who are we?
In a democracy, those holding power and positions of responsibility must be answerable for their actions. For this purpose the Constitution has mandated several institutional mechanisms like the Judiciary, Vigilance bodies and an independent Supreme Audit Institution (SAI).The Comptroller and Auditor General of India (CAG) and the Indian Audit and Accounts Department (IAAD) functioning under him, constitute the Supreme Audit Institution of India. The Constitution of India has mandated us as the auditors to the nation. We are thus an instrument for ensuring accountability. Articles 149-151 of the Constitution prescribe the unique role of the CAG.
How is the independence of the CAG ensured?
The Constitution enables the independent and unbiased nature of audit by the CAG by providing for: His appointment by the President of India Special procedure for removal (like a Supreme Court Judge) Salary and expenses Charged (not Voted) to the Consolidated Fund of India Disallowing his holding any other Government office after his term expires
What are the duties of the CAG?
As envisaged in Article 149 of the Constitution, the Parliament enacted a detailed legislation called the CAG’s Duties, Powers and Conditions Act in 1971 which describes his mandate and puts almost every spending, revenue collecting or aid/grant receiving unit of the Government (the Centre and the States) under his audit domain. His duties are to audit and report upon: All receipts into and spending from the coffers (called the Consolidated Fund) of the Union and State Governments. All transactions relating to the Emergency expenses (called Contingency Funds) and relating to the monies of the public held by the Government e.g. Postal savings, Vikas Patras (called Public Accounts) at Central as well as State levels. All trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept in any Government department. All stores and stock accounts of all Government offices and departments. Accounts of all Government companies and Corporations e.g. ONGC, SAIL etc. Accounts of all autonomous bodies and authorities receiving Government money e.g. municipal bodies, IIM's, IIT's, State Health societies. Accounts of any body or authority on request of the President/Governor or on his own initiative. The Act also provides for compilation of accounts of the State Governments from the subsidiary accounts maintained by the State Governments
What powers does the CAG have to perform his role?
In order to carry out his wide audit mandate in an unfettered manner the Act provides for: Power to inspect any office or organisation subject to his audit. Power to examine all transactions and question the executive. Power to call for any records, papers, documents from any audited entity. Power to decide the extent and manner of audit.
What are the types of audit we do?
Depending upon the objective of audit, we classify audits by CAG into: Compliance Audit Financial Attest Audit Performance Audit Apart from these traditional audits, we have successfully done a number of audits of Information Technology (IT) Systems and on Environmental issues
What types of Reports does the CAG bring out?
The Audit Reports of the CAG submitted to the Parliament and State Legislatures consist of compliance and performance audit reports covering revenue collection and expenditure of Government, separate audit reports on the functioning of certain autonomous bodies as provided by legislation, reports on the Financial position of Central and State Governments and reports on the adherence to the Appropriation Acts passed by Parliament and Legislatures. The CAG also submits the certified annual accounts of the States, known as the Finance and Appropriation Accounts, to the State Legislatures.
What do our Reports focus on?
An Audit Report contains the final, fully corroborated audit findings. These may have been accepted by the department and/ or are proved factually and are material enough to be placed before the Legislature. The objective of our audit is to bring about improvement in the management and conduct of government's activities and programmes. We seek to determine the nature of the inadequacies identified, whether they are isolated or recurring. We want not only to stimulate corrective action but to ensure that the lapse does not occur again. We make appropriate, informed and implementable recommendations to improve systems, procedure and processes.
What happens to the Audit Reports?
The reports of the CAG are submitted to the President in case of the Union and to the Governor in case of the State who in turn cause them to be tabled before the House. Once tabled in the House, the Reports stand permanently referred to the Central and State Standing Committees on Public Accounts (PAC)/Committees on Public Undertakings (COPU). These specialised committees have been constituted to facilitate timely and intensive scrutiny of the Annual Accounts and the Audit Reports thereon. The Committees select those findings and recommendations from our reports that they judge to be the most critical to the public interest and arrange for hearings on them. We provide technical assistance to the Committees in this task. At the hearings of the Committees, the executive can be called to account for their actions/inactions. Based on their Examination, the Committees prepare and submit their reports to the Legislature that summarise the Committee's hearings, the action taken by the executive and include recommendations to improve administrative practices and procedures
How does CAG perform his role?
The CAG is assisted by the Indian Audit and Accounts Department (IA&AD) to discharge his constitutional role. At the top and middle managerial level of the IA&AD there are around 600 Indian Audit and Accounts Service (IA&AS) officers. They are either directly recruited through the Civil Services examination conducted by the UPSC or inducted by promotion from Group B (supervisory staff). There are subordinate cadres whose strength is approximately 47000. They consist of gazetted supervisory cadre (Group B) of Senior Audit/Accounts Officers, Audit Officers and Assistant Audit Officers and a support staff cadre (Group C).
How is the IA&AD organised?
The office of the CAG in New Delhi directs, monitors and controls all activities connected with audit, accounts and entitlement functions of the IA&AD. At the field level there are 133 offices: Offices of the Accountants General (Audit) in every State responsible for audit, Offices of the Accountants General (A&E) for compilation of State accounts and carrying out the entitlement functions, Principal Directors of Audit responsible for audit of the Union activities including all Civil Ministries and Departments, Defence, Railways, Posts and Communications, Offices of the Member Audit Board entrusted with audit of Central Public Sector undertakings. Overseas offices for auditing the Indian Missions abroad.
How is an official working in IA&AD nominated for training?
The nomination of trainees for a course included in the Annual Calendar of Training Programme (COTP) finalised by the Regional Advisory Committee (RAC), is done by the user offices.
Can an outsider not working in IAAD be trained at RCB&KI, Shillong?
This Institute normally provides training only to the personnel working in Indian Audit & Accounts Department. However, in special cases, training for officials of State Government and Government organisations are also conducted.
Which are user the offices of RCB&KI, Shillong?
There are a total of 16 user offices of RCB&KI, Shillong. These are the offices of the Indian Audit & Accounts Department located in the states of Assam, Arunachal Pradesh, Meghalaya, Manipur, Mizoram, Nagaland, Sikkim and Tripura.
Who are trained at these RCB&KIs/RCB&KCs?
These Regional Capacity Building and Knowledge Institutes caters to the Capacity Building requirements of various offices of IA&AD located in different states of the country. Every RCB&KI has its own set of user offices to which they provide training and assistance in capacity development areas. Non IAAS Group A, Group B and Group C officials of IA&AD are trained at these RCB&KIs/RCB&KCs. Occasionally, IAAS Officers are also trained at RCB&KIs/RCB&KCs.
What is RCB&KI?
RCB&KI is an abbreviation for Regional Capacity Building and Knowledge Institute of the Indian Audit & Accounts Department. There are in total ten such RCB&KIs in this Department. RCB&KIs cater to the Capacity Building, research and development work of IA&AD. Apart from the ten RCB&KIs, there are also two Regional Capacity Building and Knowledge Centres (RCB&KCs) located at Delhi and Bengaluru.
Who audits the auditors?
The office of the CAG of India has an internal inspection wing which periodically inspects the audit and accounts offices in the country, to ensure whether they have adequate administrative and technical controls and they are effectively complied with. In addition to this, the CAG has a system of Peer Review, i.e. review of work done by an entity by another entity of a similar standing. The Peer Review of the audit offices is done by heads of other similar audit offices. It seeks to ensure that the audit work is planned effectively, executed efficiently and that the audit product meets the benchmarks of the organization and the needs of stakeholders
How is the IA&AD organised?
The office of the CAG in New Delhi directs, monitors and controls all activities connected with audit, accounts and entitlement functions of the IA&AD. At the field level, there are various offices, such as: Offices of the Accountants General (Audit) in every State responsible for the audit. Offices of the Accountants General (A&E) for the compilation of State accounts and carrying out the entitlement functions. Principal Directors of Audit responsible for the audit of the Union activities including all Civil Ministries and Departments, Defence, Railways, Posts, and Communications. Offices of the Member Audit Board entrusted with the audit of Central Public Sector undertakings. Overseas offices for auditing the Indian Missions abroad.
How does CAG perform his role?
The CAG is assisted by the Indian Audit and Accounts Department (IA&AD) to discharge his constitutional role. At the top and middle managerial level of the IA&AD, there are Indian Audit and Accounts Service (IA&AS) officers. They are either directly recruited through the Civil Services examination conducted by the UPSC or inducted by promotion from Group B (supervisory staff). There are subordinate cadres consist of gazetted supervisory cadre (Group A) of Senior Audit Officers and Assistant Audit Officers (Group B) and a support staff cadre (Group C).
What is the role of the CAG in PAC/COPU/LB Committee meetings?
The CAG and his officials play a key role in the functioning of PAC/COPU/LB Committee of the State Legislatures. His Reports generally form the basis of the Committees' working. CAG or his officials assist the Committee members in the selection of audit paragraphs for in-depth examination. He scrutinizes the notes which the departments submit to the Committees, helps the Committees to check the veracity of the submissions made to them and also helps them to check the correctness of facts and figures in their draft reports.
What happens to the Audit Reports?
The reports of the CAG are submitted to the President in case of the Union and to the Governor in case of the State who in turn cause them to be tabled before the House. Once tabled in the House, the Reports stand permanently referred to the Central and State Standing Committees on Public Accounts (PAC)/Committees on Public Undertakings (COPU). These specialised committees have been constituted to facilitate timely and intensive scrutiny of the Annual Accounts and the Audit Reports thereon. The Committees select those findings and recommendations from our reports that they judge to be the most critical to the public interest and arrange for hearings on them. We provide technical assistance to the Committees in this task. At the hearings of the Committees, the executive can be called to account for their actions/inactions. Based on their Examination, the Committees prepare and submit their reports to the Legislature that summarise the Committee's hearings, the action taken by the executive and include recommendations to improve administrative practices and procedures.
What are the draft paragraphs?
Major audit findings arising out of audit inspections are processed as draft paragraphs for inclusion in the CAG’s Audit Reports to be placed before the Legislature. The audit offices send the proposed draft paragraphs to the concerned Head of the Departments of State Government by name for sending the replies of the Government within a period of six weeks. The replies of the Government are taken into consideration before finalising the draft audit paragraphs. In cases where the replies are satisfactory, the draft paragraphs are not included in the Audit Reports.
Are the audit observations contained in the Inspection Reports pursued by audit offices? If so, how?
The replies received from the auditees in response to the Inspection Reports are examined in the audit offices and if found satisfactory, the observations are settled. Periodical reminders are issued by the audit offices regarding outstanding Inspection Reports/ observations. The audit observations are also discussed and settled during Audit Committee meetings between audit personnel and the representatives of the auditees. At the time of the next audit too, the audit observations that remain unsettled are reviewed by the audit parties. In sum, the audit observations contained in the IR are pursued till their final settlement.
What is an Inspection Report ?
The results of an audit inspection are formally communicated in a report known as an Inspection Report to the officer-in-charge of the concerned auditee unit with a request to submit written replies on the audit findings within a stipulated time period.
What is an Audit Plan? How is it prepared?
An Audit Plan is an annual programme of audit, which specifies the units and schemes/programmes to be audited during the ensuing financial year, based on the availability of audit resources during the year. Every year, each audit office frame a formal Audit Plan, based on detailed risk analysis, with reference to the quantum of expenditure, level of internal controls, past audit findings, media reports, schemes undertaken by the departments and other parameters. The plan identifies the auditee units proposed to be taken up for audit and allocation of audit resources. The aims of the Audit Plan are to: provide reasonable assurance to the stakeholders that all reasonable risks have been covered while deciding the audit priorities; prioritise the audit assignments to cover the mandatory and high-risk areas/sectors (departments, programmes/schemes/projects etc) with special emphasis on current issues and thrust areas; improve the quality of audit by providing adequate supervision and guidance using the services of experts, if considered necessary; pay special attention to new and emerging challenges to audit, attributable to changes in the auditee environment.
What do our Reports focus on?
An Audit Report contains the final, fully corroborated audit findings. These may have been accepted by the department and/ or are proved factually and are material enough to be placed before the Legislature. The objective of our audit is to bring about improvement in the management and conduct of the government's activities and programmes. We seek to determine the nature of the inadequacies identified, whether they are isolated or recurring. We want not only to stimulate corrective action but to ensure that the lapse does not occur again. We make appropriate, informed and implementable recommendations to improve systems, procedure and processes.
What types of Reports does the CAG bring out?
The Audit Reports of the CAG submitted to the Parliament and State Legislatures consist of compliance and performance audit reports covering revenue collection and expenditure of Government, Separate Audit Reports on the functioning of certain autonomous bodies as provided by legislation, Reports on the Financial position of Central and State Governments and reports on the adherence to the Appropriation Acts passed by Parliament and Legislatures. The CAG also submits the certified Annual Accounts of the States, known as the Finance and Appropriation Accounts, to the State Legislatures.
What are the types of the audit we do?
Depending upon the objective of the audit, we classify audits by CAG into: 1. Compliance Audit focuses on whether a particular subject matter is in compliance with the criteria. Compliance auditing is performed by assessing whether activities, financial transactions and information are, in all material aspects, in compliance with the applicable authorities which include the Constitution, Acts, Laws, rules and regulations, budgetary resolutions, policy, contracts, agreements, established codes, sanctions, supply orders, agreed terms or the general principles governing sound public sector financial management and the conduct of public officials. 2. Financial Attest Audit focuses on determining whether an entity’s financial information is presented in accordance with the applicable financial reporting and regulatory framework. This is accomplished by obtaining sufficient and appropriate audit evidence to enable the auditor to express an opinion as to whether the financial information is free from material misstatement due to fraud or error. 3. Performance Audit focuses on whether interventions, programs and institutions are performing in accordance with the principles of economy, efficiency and effectiveness and whether there is room for improvement. Performance is examined against suitable criteria and the causes of deviations from those criteria or other problems are analysed. The aim is to answer key audit questions and to provide recommendations for improvement. Apart from these traditional audits, we have successfully done a number of audits of Information Technology (IT) Systems and on Environmental issues.
Whom do we audit?
All the Union and State Government departments, government companies and corporations, autonomous bodies and authorities owned or controlled by the Union or the States, Bodies and authorities substantially financed from Union some of the local bodies and Panchayati Raj Institutions which are critical grass root agencies for implementation of developmental programmes and delivery of services.
What powers does the CAG have to perform his role?
In order to carry out his wide audit mandate in an unfettered manner the Act provides for: Power to inspect any office or organisation subject to his audit. Power to examine all transactions and question the executive. Power to call for any records, papers, documents from any audited entity. Power to decide the extent and manner of the audit.
What are the duties of the CAG?
As envisaged in Article 149 of the Constitution, the Parliament enacted detailed legislation called the CAG’s Duties, Powers and Conditions Act in 1971 which describes his mandate and puts almost every spending, revenue collecting or aid/grant receiving unit of the Government (the Centre and the States) under his audit domain. His duties are to audit and report upon: All receipts into and expenditure from the Consolidated Fund of the Union and State Governments. All transactions relating to the Emergency expenses (called Contingency Funds) and relating to the monies of the public held by the Government in Public Accounts at Central as well as State levels. All trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept in any Government department. All stores and stock accounts of all Government offices and departments. Accounts of all Government companies and Corporations. Accounts of all autonomous bodies and authorities receiving Government money. Accounts of anybody or authority on request of the President/Governor or on his own initiative. The Act also provides for the compilation of accounts of the State Governments from the subsidiary accounts maintained by the State Governments.
How is the independence of the CAG ensured?
The Constitution enables the independent and unbiased nature of audit by the CAG by providing for: His appointment by the President of India Special procedure for removal (like a Supreme Court Judge) Salary and expenses Charged (not Voted) to the Consolidated Fund of India Disallowing his holding any other Government office after his term expires
Who are we?
The Comptroller and Auditor General of India (CAG) and the Indian Audit and Accounts Department (IAAD) functioning under the Constitution of India, constitute the Supreme Audit Institution (SAI) of India. The Constitution of India has mandated us as the auditors to the nation. We are thus an instrument for ensuring accountability. Articles 149-151 of the Constitution prescribe the unique role of the CAG.
How is the independence of the CAG ensured?
The Constitution enables the independent and unbiased nature of audit by the CAG by providing for: His appointment by the President of India Special procedure for removal (like a Supreme Court Judge) Salary and expenses Charged (not Voted) to the Consolidated Fund of India Disallowing his holding any other Government office after his term expires
Who are we
In a democracy, those holding power and positions of responsibility must be answerable for their actions. For this purpose the Constitution has mandated several institutional mechanisms like the Judiciary, Vigilance bodies and an independent Supreme Audit Institution (SAI).The Comptroller and Auditor General of India (CAG) and the Indian Audit and Accounts Department (IAAD) functioning under him, constitute the Supreme Audit Institution of India. The Constitution of India has mandated us as the auditors to the nation. We are thus an instrument for ensuring accountability. Articles 149-151 of the Constitution prescribe the unique role of the CAG.
Who audits the auditors?
The office of the CAG of India has an internal inspection wing which periodically inspects the audit and accounts offices in the country, to ensure whether they have adequate administrative and technical controls and they are effectively complied with. In addition to this, the CAG has a system of Peer Review, i.e. review of work done by an entity by another entity of a similar standing. The Peer Review of the audit offices is done by heads of other similar audit offices. It seeks to ensure that the audit work is planned effectively, executed efficiently and that the audit product meets the benchmarks of the organization and the needs of stakeholders
How is the IA&AD organised?
The office of the CAG in New Delhi directs, monitors and controls all activities connected with audit, accounts and entitlement functions of the IA&AD. At the field level, there are various offices, such as: Offices of the Accountants General (Audit) in every State responsible for the audit. Offices of the Accountants General (A&E) for the compilation of State accounts and carrying out the entitlement functions. Principal Directors of Audit responsible for the audit of the Union activities including all Civil Ministries and Departments, Defence, Railways, Posts, and Communications. Offices of the Member Audit Board entrusted with the audit of Central Public Sector undertakings. Overseas offices for auditing the Indian Missions abroad.
How does CAG perform his role?
The CAG is assisted by the Indian Audit and Accounts Department (IA&AD) to discharge his constitutional role. At the top and middle managerial level of the IA&AD, there are Indian Audit and Accounts Service (IA&AS) officers. They are either directly recruited through the Civil Services examination conducted by the UPSC or inducted by promotion from Group B (supervisory staff). There are subordinate cadres consist of gazetted supervisory cadre (Group A) of Senior Audit Officers and Assistant Audit Officers (Group B) and a support staff cadre (Group C).
What is the role of the CAG in PAC meetings?
The CAG and his officials play a key role in the functioning of PAC of the State Legislatures. His Reports generally form the basis of the Committees' working. CAG or his officials assist the Committee members in the selection of audit paragraphs for in-depth examination. He scrutinizes the notes which the departments submit to the Committees, helps the Committees to check the veracity of the submissions made to them and also helps them to check the correctness of facts and figures in their draft reports.
What happens to the Audit Reports?
The reports of the CAG are submitted to the President in case of the Union and to the Governor in case of the State who in turn cause them to be tabled before the House. Once tabled in the House, the Reports stand permanently referred to the Central and State Standing Committees on Public Accounts (PAC)/Committees on Public Undertakings (COPU). These specialised committees have been constituted to facilitate timely and intensive scrutiny of the Annual Accounts and the Audit Reports thereon. The Committees select those findings and recommendations from our reports that they judge to be the most critical to the public interest and arrange for hearings on them. We provide technical assistance to the Committees in this task. At the hearings of the Committees, the executive can be called to account for their actions/inactions. Based on their Examination, the Committees prepare and submit their reports to the Legislature that summarise the Committee's hearings, the action taken by the executive and include recommendations to improve administrative practices and procedures.
What are the draft paragraphs?
Major audit findings arising out of audit inspections are processed as draft paragraphs for inclusion in the CAG’s Audit Reports to be placed before the Legislature. The audit offices send the proposed draft paragraphs to the concerned Head of the Departments of State Government by name for sending the replies of the Government within a period of six weeks. The replies of the Government are taken into consideration before finalising the draft audit paragraphs. In cases where the replies are satisfactory, the draft paragraphs are not included in the Audit Reports.
Are the audit observations contained in the Inspection Reports pursued by audit offices? If so, how?
The replies received from the auditees in response to the Inspection Reports are examined in the audit offices and if found satisfactory, the observations are settled. Periodical reminders are issued by the audit offices regarding outstanding Inspection Reports/ observations. The audit observations are also discussed and settled during Audit Committee meetings between audit personnel and the representatives of the auditees. At the time of the next audit too, the audit observations that remain unsettled are reviewed by the audit parties. In sum, the audit observations contained in the IR are pursued till their final settlement.
What is an Inspection Report
The results of an audit inspection are formally communicated in a report known as an Inspection Report to the officer-in-charge of the concerned auditee unit with a request to submit written replies on the audit findings within a stipulated time period.
What is an Audit Plan? How is it prepared?
An Audit Plan is an annual programme of audit, which specifies the units and schemes/programmes to be audited during the ensuing financial year, based on the availability of audit resources during the year. Every year, each audit office frame a formal Audit Plan, based on detailed risk analysis, with reference to the quantum of expenditure, level of internal controls, past audit findings, media reports, schemes undertaken by the departments and other parameters. The plan identifies the auditee units proposed to be taken up for audit and allocation of audit resources. The aims of the Audit Plan are to: provide reasonable assurance to the stakeholders that all reasonable risks have been covered while deciding the audit priorities; prioritise the audit assignments to cover the mandatory and high-risk areas/sectors (departments, programmes/schemes/projects etc) with special emphasis on current issues and thrust areas; improve the quality of audit by providing adequate supervision and guidance using the services of experts, if considered necessary; pay special attention to new and emerging challenges to audit, attributable to changes in the auditee environment.
What do our Reports focus on?
An Audit Report contains the final, fully corroborated audit findings. These may have been accepted by the department and/ or are proved factually and are material enough to be placed before the Legislature. The objective of our audit is to bring about improvement in the management and conduct of the government's activities and programmes. We seek to determine the nature of the inadequacies identified, whether they are isolated or recurring. We want not only to stimulate corrective action but to ensure that the lapse does not occur again. We make appropriate, informed and implementable recommendations to improve systems, procedure and processes.
What types of Reports does the CAG bring out?
The Audit Reports of the CAG submitted to the Parliament and State Legislatures consist of compliance and performance audit reports covering revenue collection and expenditure of Government, Separate Audit Reports on the functioning of certain autonomous bodies as provided by legislation, Reports on the Financial position of Central and State Governments and reports on the adherence to the Appropriation Acts passed by Parliament and Legislatures. The CAG also submits the certified Annual Accounts of the States, known as the Finance and Appropriation Accounts, to the State Legislatures.
What are the types of the audit we do?
Depending upon the objective of the audit, we classify audits by CAG into: 1. Compliance Audit focuses on whether a particular subject matter is in compliance with the criteria. Compliance auditing is performed by assessing whether activities, financial transactions and information are, in all material aspects, in compliance with the applicable authorities which include the Constitution, Acts, Laws, rules and regulations, budgetary resolutions, policy, contracts, agreements, established codes, sanctions, supply orders, agreed terms or the general principles governing sound public sector financial management and the conduct of public officials. 2. Financial Attest Audit focuses on determining whether an entity’s financial information is presented in accordance with the applicable financial reporting and regulatory framework. This is accomplished by obtaining sufficient and appropriate audit evidence to enable the auditor to express an opinion as to whether the financial information is free from material misstatement due to fraud or error. 3. Performance Audit focuses on whether interventions, programs and institutions are performing in accordance with the principles of economy, efficiency and effectiveness and whether there is room for improvement. Performance is examined against suitable criteria and the causes of deviations from those criteria or other problems are analysed. The aim is to answer key audit questions and to provide recommendations for improvement. Apart from these traditional audits, we have successfully done a number of audits of Information Technology (IT) Systems and on Environmental issues.
Whom do we audit?
All the Union and State Government departments, government companies and corporations, autonomous bodies and authorities owned or controlled by the Union or the States, Bodies and authorities substantially financed from Union some of the local bodies and Panchayati Raj Institutions which are critical grass root agencies for implementation of developmental programmes and delivery of services.
What powers does the CAG have to perform his role?
In order to carry out his wide audit mandate in an unfettered manner the Act provides for: Power to inspect any office or organisation subject to his audit. Power to examine all transactions and question the executive. Power to call for any records, papers, documents from any audited entity. Power to decide the extent and manner of the audit.
What are the duties of the CAG?
As envisaged in Article 149 of the Constitution, the Parliament enacted detailed legislation called the CAG’s Duties, Powers and Conditions Act in 1971 which describes his mandate and puts almost every spending, revenue collecting or aid/grant receiving unit of the Government (the Centre and the States) under his audit domain. His duties are to audit and report upon: All receipts into and expenditure from the Consolidated Fund of the Union and State Governments. All transactions relating to the Emergency expenses (called Contingency Funds) and relating to the monies of the public held by the Government in Public Accounts at Central as well as State levels. All trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept in any Government department. All stores and stock accounts of all Government offices and departments. Accounts of all Government companies and Corporations. Accounts of all autonomous bodies and authorities receiving Government money. Accounts of anybody or authority on request of the President/Governor or on his own initiative. The Act also provides for the compilation of accounts of the State Governments from the subsidiary accounts maintained by the State Governments.
How is the independence of the CAG ensured?
The Constitution enables the independent and unbiased nature of audit by the CAG by providing for His appointment by the President of India Special procedure for removal (like a Supreme Court Judge) Salary and expenses Charged (not Voted) to the Consolidated Fund of India Disallowing his holding any other Government office after his term expires
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Is it possible to include the widowed/divorced/unmarried daughters as family members on a later date (If they were not included at the time of retirement of the Government servant)?
Yes
What are the payment procedures?
This office DDO has cheque drawing facility. The bills are passed for payment by DDO and the payments are made through Electronic Clearing System (ECS). The weekly statement of ECS made alongwith the original vouchers are then sent to PAO for scrutiny.
What is the function of the Establishment Section?
Establishment section is responsible for pre-check of bills of all kinds (Salary, DTE, and Medical) in respect of Group – A officers, Group – B officers/officials and Other non-gazetted officials and arranging for payment of bills passed.
How is the IA&AD organised?
The office of the CAG in New Delhi directs, monitors and controls all activities connected with audit, accounts and entitlement functions of the IA&AD. At the field level there are 133 offices: Offices of the Accountants General (Audit) in every State responsible for audit, Offices of the Accountants General (A&E) for compilation of State accounts and carrying out the entitlement functions, Principal Directors of Audit responsible for audit of the Union activities including all Civil Ministries and Departments, Defence, Railways, Posts and Communications, Offices of the Member Audit Board entrusted with audit of Central Public Sector undertakings. Overseas offices for auditing the Indian Missions abroad.
How does CAG perform his role?
The CAG is assisted by the Indian Audit and Accounts Department (IA&AD) to discharge his constitutional role. At the top and middle managerial level of the IA&AD there are around 600 Indian Audit and Accounts Service (IA&AS) officers. They are either directly recruited through the Civil Services examination conducted by the UPSC or inducted by promotion from Group B (supervisory staff). There are subordinate cadres whose strength is approximately 47000. They consist of gazetted supervisory cadre (Group B) of Senior Audit/Accounts Officers, Audit Officers and Assistant Audit Officers and a support staff cadre (Group C).
What happens to the Audit Reports?
The reports of the CAG are submitted to the President in case of the Union and to the Governor in case of the State who in turn cause them to be tabled before the House. Once tabled in the House, the Reports stand permanently referred to the Central and State Standing Committees on Public Accounts (PAC)/Committees on Public Undertakings (COPU). These specialised committees have been constituted to facilitate timely and intensive scrutiny of the Annual Accounts and the Audit Reports thereon. The Committees select those findings and recommendations from our reports that they judge to be the most critical to the public interest and arrange for hearings on them. We provide technical assistance to the Committees in this task. At the hearings of the Committees, the executive can be called to account for their actions/inactions. Based on their Examination, the Committees prepare and submit their reports to the Legislature that summarise the Committee's hearings, the action taken by the executive and include recommendations to improve administrative practices and procedures
What do our Reports focus on?
An Audit Report contains the final, fully corroborated audit findings. These may have been accepted by the department and/ or are proved factually and are material enough to be placed before the Legislature. The objective of our audit is to bring about improvement in the management and conduct of government's activities and programmes. We seek to determine the nature of the inadequacies identified, whether they are isolated or recurring. We want not only to stimulate corrective action but to ensure that the lapse does not occur again. We make appropriate, informed and implementable recommendations to improve systems, procedure and processes.
What types of Reports does the CAG bring out?
The Audit Reports of the CAG submitted to the Parliament and State Legislatures consist of compliance and performance audit reports covering revenue collection and expenditure of Government, separate audit reports on the functioning of certain autonomous bodies as provided by legislation, reports on the Financial position of Central and State Governments and reports on the adherence to the Appropriation Acts passed by Parliament and Legislatures. The CAG also submits the certified annual accounts of the States, known as the Finance and Appropriation Accounts, to the State Legislatures.
What are the types of audit we do?
Depending upon the objective of audit, we classify audits by CAG into: Compliance Audit Financial Attest Audit Performance Audit Apart from these traditional audits, we have successfully done a number of audits of Information Technology (IT) Systems and on Environmental issues
Whom do we audit?
The organisations subject to the audit of the CAG are:- All the Union and State Government departments including the Indian Railways,Defence and Posts and Telecommunications. About 1500 public commercial enterprises controlled by the Union and State governments, i.e. government companies and corporations. Around 400 non-commercial autonomous bodies and authorities owned or controlled by the Union or the States. Bodies and authorities substantially financed from Union some of the local bodies and Panchayati Raj Institutions which are critical grass root agencies for implementation of developmental programmes and delivery of services.
What powers does the CAG have to perform his role?
In order to carry out his wide audit mandate in an unfettered manner the Act provides for: Power to inspect any office or organisation subject to his audit. Power to examine all transactions and question the executive. Power to call for any records, papers, documents from any audited entity. Power to decide the extent and manner of audit.
What are the duties of the CAG?
As envisaged in Article 149 of the Constitution, the Parliament enacted a detailed legislation called the CAG’s Duties, Powers and Conditions Act in 1971 which describes his mandate and puts almost every spending, revenue collecting or aid/grant receiving unit of the Government (the Centre and the States) under his audit domain. His duties are to audit and report upon: All receipts into and spending from the coffers (called the Consolidated Fund) of the Union and State Governments. All transactions relating to the Emergency expenses (called Contingency Funds) and relating to the monies of the public held by the Government e.g. Postal savings, Vikas Patras (called Public Accounts) at Central as well as State levels. All trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept in any Government department. All stores and stock accounts of all Government offices and departments. Accounts of all Government companies and Corporations e.g. ONGC, SAIL etc. Accounts of all autonomous bodies and authorities receiving Government money e.g. municipal bodies, IIM's, IIT's, State Health societies. Accounts of any body or authority on request of the President/Governor or on his own initiative. The Act also provides for compilation of accounts of the State Governments from the subsidiary accounts maintained by the State Governments
Where are the other Regional Capacity Building and Knowledge Institutes of IA&AD situated ?
Other RCB & KIs are situated at Allahabad, Jammu, Hyderabad, Jaipur, Nagpur, Kolkata, Chennai, Ranchi and Shillong.
Are courses not approved by RAC conducted by RCB & KI, Mumbai ?
Additional courses can be done as desired by HQ. Additional training can also be done based on request from user offices, after seeking approval from HQ. All these additional courses are apprised to the RAC in the ensuing meeting.
What is RAC ?
It is the “Regional Advisory Committee” which comprises the member representatives from all the user offices as well as our Headquarters Training Wing. This committee meets twice in a year, generally in months of January/ Februaryand August/ September . The RAC finalizes the “Annual Training Calendar” for the RCB & KI based on the training need analysis specified by the user Offices. They also review the working of the Training Institute during the meetings.
How is one working in IA&AD, nominated for training at RCB & KI, Mumbai ?
Nominations are made by the user offices based on their Training Need Analysis for the courses in the Calendar of Training Programmes that is approved by the Regional Advisory Committee (RAC) and HQ Training wing every year. The nominations are now being made online through the SAI Training module.
What are the training programmes conducted at RCB & KI, Mumbai ?
RCB & KI Mumbai conducts training on both General and IS related topics besides the topics for which we are the knowledge centre. The General topics include a wide range of topics relating to audit and accounts such as Audit Evidence, Audit Reporting, Compliance Audit, Performance Audit, Certification Audit, Audit of Frauds and Fraud Detection Techniques, Financial Rules & Financial Management, GST, etc. The Knowledge Centre topics include Corporate Governance, Corporate Finance, Audit of Autonomous Bodies and Commercial Audit. The IS courses are on IT Audit, Auditing in IT Environment, MS Excel with power pivot, Data Analytics, MS Access, Advanced MS Access with Visual Basics, Caseware IDEA, Qlikview, Tableau, Oracle etc.
Can an Officer(s)/Official(s) not working in IA&AD be trained at RCB & KI Mumbai ?
A few training programmes are conducted for non-IA&AD personnel based on requests received with the approved of HQ, i.e., training for local fund auditors, officers from Central Secretariat etc., for which fees may be charged as per norms. International Training programmes are also being conducted as approved by HQ.
Can an Officer(s)/Official(s) of IA & AD, not working in user offices be trained at RCB & KI Mumbai ?
Ordinarily training programmes are conducted for the officers and officials from the IA&AD user offices under our training jurisdiction. However, for Knowledge Centre training programmes and HQ directed Training programmes, participants from IA&AD offices all over India are imparted training.
Who are trained at Regional Capacity Building and Knowledge Institute, Mumbai ?
Regional Capacity Building and Knowledge Institute, Mumbai caters to the training needs of all the Indian Audit and Accounts Department (IA&AD) offices located in Mumbai, Pune, Gujarat and Goa. They comprise our 20 user offices.
When did Regional Capacity Building and Knowledge Institute, Mumbai come into existence ?
Regional Capacity Building and Knowledge Institute, Mumbai, was established in February 1980 and is functioning smoothly for the last 40 years.
How is the independence of the CAG ensured?
The Constitution enables the independent and unbiased nature of audit by the CAG by providing for: His appointment by the President of India Special procedure for removal (like a Supreme Court Judge) Salary and expenses Charged (not Voted) to the Consolidated Fund of India Disallowing his holding any other Government office after his term expires
Who are we?
In a democracy, those holding power and positions of responsibility must be answerable for their actions. For this purpose the Constitution has mandated several institutional mechanisms like the Judiciary, Vigilance bodies and an independent Supreme Audit Institution (SAI).The Comptroller and Auditor General of India (CAG) and the Indian Audit and Accounts Department (IAAD) functioning under him, constitute the Supreme Audit Institution of India. The Constitution of India has mandated us as the auditors to the nation. We are thus an instrument for ensuring accountability. Articles 149-151 of the Constitution prescribe the unique role of the CAG.
Who are we?
The Comptroller and Auditor General of India (CAG) and the Indian Audit and Accounts Department (IAAD) functioning under the Constitution of India, constitute the Supreme Audit Institution (SAI) of India. The Constitution of India has mandated us as the auditors to the nation. We are thus an instrument for ensuring accountability. Articles 149-151 of the Constitution prescribe the unique role of the CAG.
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Who are we?
Regional Capacity Building and Knowledge Institute (RCB & KI), Mumbai is one of the ten Regional Capacity Building and Knowledge Institutes of Indian Audit and Accounts Department (IA&AD).
How is the IA&AD organised?
The office of the CAG in New Delhi directs, monitors and controls all activities connected with audit, accounts and entitlement functions of the IA&AD. At the field level there are 133 offices: 1.Offices of the Accountants General (Audit) in every State responsible for audit, 2.Offices of the Accountants General (A&E) for compilation of State accounts and carrying out the entitlement functions, 3.Principal Directors of Audit responsible for audit of the Union activities including all Civil Ministries and Departments, Defence, Railways, Posts and Communications, 4.Offices of the Member Audit Board entrusted with audit of Central Public Sector undertakings. 5.Overseas offices for auditing the Indian Missions abroad.
How does CAG perform his role?
The CAG is assisted by the Indian Audit and Accounts Department (IA&AD) to discharge his constitutional role. At the top and middle managerial level of the IA&AD there are around 600 Indian Audit and Accounts Service (IA&AS) officers. They are either directly recruited through the Civil Services examination conducted by the UPSC or inducted by promotion from Group B (supervisory staff). There are subordinate cadres whose strength is approximately 47000. They consist of gazetted supervisory cadre (Group B) of Senior Audit/Accounts Officers, Audit Officers and Assistant Audit Officers and a support staff cadre (Group C).
What happens to the Audit Reports?
The reports of the CAG are submitted to the President in case of the Union and to the Governor in case of the State who in turn cause them to be tabled before the House. Once tabled in the House, the Reports stand permanently referred to the Central and State Standing Committees on Public Accounts (PAC)/Committees on Public Undertakings (COPU). These specialised committees have been constituted to facilitate timely and intensive scrutiny of the Annual Accounts and the Audit Reports thereon. The Committees select those findings and recommendations from our reports that they judge to be the most critical to the public interest and arrange for hearings on them. We provide technical assistance to the Committees in this task. At the hearings of the Committees, the executive can be called to account for their actions/inactions. Based on their Examination, the Committees prepare and submit their reports to the Legislature that summarise the Committee's hearings, the action taken by the executive and include recommendations to improve administrative practices and procedures.
What do our Reports focus on?
An Audit Report contains the final, fully corroborated audit findings. These may have been accepted by the department and/ or are proved factually and are material enough to be placed before the Legislature. The objective of our audit is to bring about improvement in the management and conduct of government's activities and programmes. We seek to determine the nature of the inadequacies identified, whether they are isolated or recurring. We want not only to stimulate corrective action but to ensure that the lapse does not occur again. We make appropriate, informed and implementable recommendations to improve systems, procedure and processes.
What types of Reports does the CAG bring out?
The Audit Reports of the CAG submitted to the Parliament and State Legislatures consist of compliance and performance audit reports covering revenue collection and expenditure of Government, separate audit reports on the functioning of certain autonomous bodies as provided by legislation, reports on the Financial position of Central and State Governments and reports on the adherence to the Appropriation Acts passed by Parliament and Legislatures. The CAG also submits the certified annual accounts of the States, known as the Finance and Appropriation Accounts, to the State Legislatures.
What are the types of audit we do?
Depending upon the objective of audit, we classify audits by CAG into: Compliance Audit focuses on whether a particular subject matter is in compliance with the criteria. Compliance auditing is performed by assessing whether activities, financial transactions and information are, in all material aspects, in compliance with the applicable authorities which include the Constitution, Acts, Laws, rules and regulations, budgetary resolutions, policy, contracts, agreements, established codes, sanctions, supply orders, agreed terms or the general principles governing sound public sector financial management and the conduct of public officials. Financial Attest Audit focuses on determining whether an entity’s financial information is presented in accordance with the applicable financial reporting and regulatory framework. This is accomplished by obtaining sufficient and appropriate audit evidence to enable the auditor to express an opinion as to whether the financial information is free from material misstatement due to fraud or error. Performance Audit focuses on whether interventions, programmes and institutions are performing in accordance with the principles of economy, efficiency and effectiveness and whether there is room for improvement. Performance is examined against suitable criteria and the causes of deviations from those criteria or other problems are analysed. The aim is to answer key audit questions and to provide recommendations for improvement. Apart from these traditional audits, we have successfully done a number of audits of Information Technology (IT) Systems and on Environmental issues
Whom do we audit?
The organisations subject to the audit of the CAG are:- 1.All the Union and State Government departments including the Indian Railways,Defence and Posts and Telecommunications. 2.About 1500 public commercial enterprises controlled by the Union and State governments, i.e. government companies and corporations. 3.Around 400 non-commercial autonomous bodies and authorities owned or controlled by the Union or the States. 4.Bodies and authorities substantially financed from Union some of the local bodies and Panchayati Raj Institutions which are critical grass root agencies for implementation of developmental programmes and delivery of services.
What powers does the CAG have to perform his role?
In order to carry out his wide audit mandate in an unfettered manner the Act provides for: 1.Power to inspect any office or organisation subject to his audit. 2.Power to examine all transactions and question the executive. 3.Power to call for any records, papers, documents from any audited entity. 4.Power to decide the extent and manner of audit.
What are the duties of the CAG?
As envisaged in Article 149 of the Constitution, the Parliament enacted a detailed legislation called the CAG’s Duties, Powers and Conditions Act in 1971 which describes his mandate and puts almost every spending, revenue collecting or aid/grant receiving unit of the Government (the Centre and the States) under his audit domain. His duties are to audit and report upon: 1.All receipts into and spending from the coffers (called the Consolidated Fund) of the Union and State Governments. 2.All transactions relating to the Emergency expenses (called Contingency Funds) and relating to the monies of the public held by the Government e.g. Postal savings, Vikas Patras (called Public Accounts) at Central as well as State levels. 3.All trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept in any Government department. 4.All stores and stock accounts of all Government offices and departments. 5.Accounts of all Government companies and Corporations e.g. ONGC, SAIL etc. 6.Accounts of all autonomous bodies and authorities receiving Government money e.g. municipal bodies, IIM's, IIT's, State Health societies. 7.Accounts of any body or authority on request of the President/Governor or on his own initiative. The Act also provides for compilation of accounts of the State Governments from the subsidiary accounts maintained by the State Governments.
How is the independence of the CAG ensured?
The Constitution enables the independent and unbiased nature of audit by the CAG by providing for: 1.His appointment by the President of India 2.Special procedure for removal (like a Supreme Court Judge) 3.Salary and expenses Charged (not Voted) to the Consolidated Fund of India 4.Disallowing his holding any other Government office after his term expires
How is the IA&AD organised?
The office of the CAG in New Delhi directs, monitors and controls all activities connected with audit, accounts and entitlement functions of the IA&AD. At the field level there are 133 offices: Offices of the Accountants General (Audit) in every State responsible for audit, Offices of the Accountants General (A&E) for compilation of State accounts and carrying out the entitlement functions, Principal Directors of Audit responsible for audit of the Union activities including all Civil Ministries and Departments, Defence, Railways, Posts and Communications, Offices of the Member Audit Board entrusted with audit of Central Public Sector undertakings. Overseas offices for auditing the Indian Missions abroad.
How does CAG perform his role?
The CAG is assisted by the Indian Audit and Accounts Department (IA&AD) to discharge his constitutional role. At the top and middle managerial level of the IA&AD there are around 600 Indian Audit and Accounts Service (IA&AS) officers. They are either directly recruited through the Civil Services examination conducted by the UPSC or inducted by promotion from Group B (supervisory staff). There are subordinate cadres whose strength is approximately 47000. They consist of gazetted supervisory cadre (Group B) of Senior Audit/Accounts Officers, Audit Officers and Assistant Audit Officers and a support staff cadre (Group C).
What happens to the Audit Reports?
The reports of the CAG are submitted to the President in case of the Union and to the Governor in case of the State who in turn cause them to be tabled before the House. Once tabled in the House, the Reports stand permanently referred to the Central and State Standing Committees on Public Accounts (PAC)/Committees on Public Undertakings (COPU). These specialised committees have been constituted to facilitate timely and intensive scrutiny of the Annual Accounts and the Audit Reports thereon. The Committees select those findings and recommendations from our reports that they judge to be the most critical to the public interest and arrange for hearings on them. We provide technical assistance to the Committees in this task. At the hearings of the Committees, the executive can be called to account for their actions/inactions. Based on their Examination, the Committees prepare and submit their reports to the Legislature that summarise the Committee's hearings, the action taken by the executive and include recommendations to improve administrative practices and procedures.
What do our Reports focus on?
An Audit Report contains the final, fully corroborated audit findings. These may have been accepted by the department and/ or are proved factually and are material enough to be placed before the Legislature. The objective of our audit is to bring about improvement in the management and conduct of government's activities and programmes. We seek to determine the nature of the inadequacies identified, whether they are isolated or recurring. We want not only to stimulate corrective action but to ensure that the lapse does not occur again. We make appropriate, informed and implementable recommendations to improve systems, procedure and processes.
What types of Reports does the CAG bring out?
The Audit Reports of the CAG submitted to the Parliament and State Legislatures consist of compliance and performance audit reports covering revenue collection and expenditure of Government, separate audit reports on the functioning of certain autonomous bodies as provided by legislation, reports on the Financial position of Central and State Governments and reports on the adherence to the Appropriation Acts passed by Parliament and Legislatures. The CAG also submits the certified annual accounts of the States, known as the Finance and Appropriation Accounts, to the State Legislatures.
What are the types of audit we do?
Depending upon the objective of audit, we classify audits by CAG into: Compliance Audit focuses on whether a particular subject matter is in compliance with the criteria. Compliance auditing is performed by assessing whether activities, financial transactions and information are, in all material aspects, in compliance with the applicable authorities which include the Constitution, Acts, Laws, rules and regulations, budgetary resolutions, policy, contracts, agreements, established codes, sanctions, supply orders, agreed terms or the general principles governing sound public sector financial management and the conduct of public officials. Financial Attest Audit focuses on determining whether an entity’s financial information is presented in accordance with the applicable financial reporting and regulatory framework. This is accomplished by obtaining sufficient and appropriate audit evidence to enable the auditor to express an opinion as to whether the financial information is free from material misstatement due to fraud or error. Performance Audit focuses on whether interventions, programmes and institutions are performing in accordance with the principles of economy, efficiency and effectiveness and whether there is room for improvement. Performance is examined against suitable criteria and the causes of deviations from those criteria or other problems are analysed. The aim is to answer key audit questions and to provide recommendations for improvement. Apart from these traditional audits, we have successfully done a number of audits of Information Technology (IT) Systems and on Environmental issues
Whom do we audit?
The organisations subject to the audit of the CAG are:- All the Union and State Government departments including the Indian Railways,Defence and Posts and Telecommunications. About 1500 public commercial enterprises controlled by the Union and State governments, i.e. government companies and corporations. Around 400 non-commercial autonomous bodies and authorities owned or controlled by the Union or the States. Bodies and authorities substantially financed from Union some of the local bodies and Panchayati Raj Institutions which are critical grass root agencies for implementation of developmental programmes and delivery of services.
What powers does the CAG have to perform his role?
In order to carry out his wide audit mandate in an unfettered manner the Act provides for: Power to inspect any office or organisation subject to his audit. Power to examine all transactions and question the executive. Power to call for any records, papers, documents from any audited entity. Power to decide the extent and manner of audit.
What are the duties of the CAG?
As envisaged in Article 149 of the Constitution, the Parliament enacted a detailed legislation called the CAG’s Duties, Powers and Conditions Act in 1971 which describes his mandate and puts almost every spending, revenue collecting or aid/grant receiving unit of the Government (the Centre and the States) under his audit domain. His duties are to audit and report upon: All receipts into and spending from the coffers (called the Consolidated Fund) of the Union and State Governments. All transactions relating to the Emergency expenses (called Contingency Funds) and relating to the monies of the public held by the Government e.g. Postal savings, Vikas Patras (called Public Accounts) at Central as well as State levels. All trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept in any Government department. All stores and stock accounts of all Government offices and departments. Accounts of all Government companies and Corporations e.g. ONGC, SAIL etc. Accounts of all autonomous bodies and authorities receiving Government money e.g. municipal bodies, IIM's, IIT's, State Health societies. Accounts of any body or authority on request of the President/Governor or on his own initiative. The Act also provides for compilation of accounts of the State Governments from the subsidiary accounts maintained by the State Governments.
How is the independence of the CAG ensured?
The Constitution enables the independent and unbiased nature of audit by the CAG by providing for: His appointment by the President of India Special procedure for removal (like a Supreme Court Judge) Salary and expenses Charged (not Voted) to the Consolidated Fund of India Disallowing his holding any other Government office after his term expires
Who are we ?
In a democracy, those holding power and positions of responsibility must be answerable for their actions. For this purpose the Constitution has mandated several institutional mechanisms like the Judiciary, Vigilance bodies and an independent Supreme Audit Institution (SAI).The Comptroller and Auditor General of India (CAG) and the Indian Audit and Accounts Department (IAAD) functioning under him, constitute the Supreme Audit Institution of India. The Constitution of India has mandated us as the auditors to the nation. We are thus an instrument for ensuring accountability. Articles 149-151 of the Constitution prescribe the unique role of the CAG.
What is RAC?
It is “Regional Advisory Committee” which comprises the member representatives from all the user offices as well as our Headquarters training wing. This committee meets twice in a year, generally in months of February/March and September /October. The RAC finalizes the “Annual Training Calendar” for the RTI/RTC.
How one working in IA&AD is nominated for training?
The nomination is made by user offices for the courses approved by Regional Advisory Committee.
Can an Officer(s)/Official(s) not working in IAAD be trained at RCBKC New Delhi ?
No, this Institute provides training to personnel working under Indian Audit and Accounts Department only.
Which are the user offices of RCBKC New Delhi ?
RCBKC New Delhi caters primarily to the training needs of IA & AD Offices (for General programmes and EDP programmes) located in Delhi.
Who is trained at RCBKC, New Delhi ?
This institute caters to the training requirements of Group A (including Group officers), Group B and C staff of the user offices as well as other offices of Indian Audit and Accounts Department in some specialized course.
Where are the other RCBKIs/Cs situated ?
Other RCBKIs are situated at : Allahabad, Chennai, Hyderabad, Jammu, Nagpur, Kolkata, Mumbai, Ranchi, Shillong, Jaipur and RTC at Bengaluru
When did Regional Capacity Building and Knowledge Center, New Delhi come into existence?
Regional Capacity Building and Training Center, New Delhi was established in 1997.
What is Regional Capacity Building and Training Center?
Regional Capacity Building and Training Center is situated at New Delhi. It comes under Indian Audit & Accounts Department. There are total Two such RTCs in this department ""and Ten Regional Training Institutes(RTIs).
What are the types of audit we do?
Depending upon the objective of audit, we classify audits by CAG into:
Whom do we audit?
The organisations subject to the audit of the CAG are:- All the Union and State Government departments including the Indian Railways,Defence and Posts and Telecommunications. About 1500 public commercial enterprises controlled by the Union and State governments, i.e. government companies and corporations. Around 400 non-commercial autonomous bodies and authorities owned or controlled by the Union or the States. Bodies and authorities substantially financed from Union some of the local bodies and Panchayati Raj Institutions which are critical grass root agencies for implementation of developmental programmes and delivery of services.
What powers does the CAG have to perform his role?
In order to carry out his wide audit mandate in an unfettered manner the Act provides for: Power to inspect any office or organisation subject to his audit. Power to examine all transactions and question the executive. Power to call for any records, papers, documents from any audited entity. Power to decide the extent and manner of audit.
What are the duties of the CAG?
As envisaged in Article 149 of the Constitution, the Parliament enacted a detailed legislation called the CAG’s Duties, Powers and Conditions Act in 1971 which describes his mandate and puts almost every spending, revenue collecting or aid/grant receiving unit of the Government (the Centre and the States) under his audit domain. His duties are to audit and report upon: All receipts into and spending from the coffers (called the Consolidated Fund) of the Union and State Governments. All transactions relating to the Emergency expenses (called Contingency Funds) and relating to the monies of the public held by the Government e.g. Postal savings, Vikas Patras (called Public Accounts) at Central as well as State levels. All trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept in any Government department. All stores and stock accounts of all Government offices and departments. Accounts of all Government companies and Corporations e.g. ONGC, SAIL etc. Accounts of all autonomous bodies and authorities receiving Government money e.g. municipal bodies, IIM's, IIT's, State Health societies. Accounts of any body or authority on request of the President/Governor or on his own initiative. The Act also provides for compilation of accounts of the State Governments from the subsidiary accounts maintained by the State Governments.
How is the independence of the CAG ensured?
The Constitution enables the independent and unbiased nature of audit by the CAG by providing for: His appointment by the President of India Special procedure for removal (like a Supreme Court Judge) Salary and expenses Charged (not Voted) to the Consolidated Fund of India Disallowing his holding any other Government office after his term expires
Who are we?
In a democracy, those holding power and positions of responsibility must be answerable for their actions. For this purpose the Constitution has mandated several institutional mechanisms like the Judiciary, Vigilance bodies and an independent Supreme Audit Institution (SAI).The Comptroller and Auditor General of India (CAG) and the Indian Audit and Accounts Department (IAAD) functioning under him, constitute the Supreme Audit Institution of India. The Constitution of India has mandated us as the auditors to the nation. We are thus an instrument for ensuring accountability. Articles 149-151 of the Constitution prescribe the unique role of the CAG.
What happens to the Audit Reports?
The reports of the CAG are submitted to the President in case of the Union and to the Governor in case of the State who in turn cause them to be tabled before the House. Once tabled in the House, the Reports stand permanently referred to the Central and State Standing Committees on Public Accounts (PAC)/Committees on Public Undertakings (COPU). These specialised committees have been constituted to facilitate timely and intensive scrutiny of the Annual Accounts and the Audit Reports thereon. The Committees select those findings and recommendations from our reports that they judge to be the most critical to the public interest and arrange for hearings on them. We provide technical assistance to the Committees in this task. At the hearings of the Committees, the executive can be called to account for their actions/inactions. Based on their Examination, the Committees prepare and submit their reports to the Legislature that summarise the Committee's hearings, the action taken by the executive and include recommendations to improve administrative practices and procedures.
What do our Reports focus on?
An Audit Report contains the final, fully corroborated audit findings. These may have been accepted by the department and/ or are proved factually and are material enough to be placed before the Legislature. The objective of our audit is to bring about improvement in the management and conduct of government's activities and programmes. We seek to determine the nature of the inadequacies identified, whether they are isolated or recurring. We want not only to stimulate corrective action but to ensure that the lapse does not occur again. We make appropriate, informed and implementable recommendations to improve systems, procedure and processes.
What types of Reports does the CAG bring out?
The Audit Reports of the CAG submitted to the Parliament and State Legislatures consist of compliance and performance audit reports covering revenue collection and expenditure of Government, separate audit reports on the functioning of certain autonomous bodies as provided by legislation, reports on the Financial position of Central and State Governments and reports on the adherence to the Appropriation Acts passed by Parliament and Legislatures. The CAG also submits the certified annual accounts of the States, known as the Finance and Appropriation Accounts, to the State Legislatures.
What powers does the CAG have to perform his role?
In order to carry out his wide audit mandate in an unfettered manner the Act provides for: Power to inspect any office or organisation subject to his audit. Power to examine all transactions and question the executive. Power to call for any records, papers, documents from any audited entity. Power to decide the extent and manner of audit.
What are the duties of the CAG?
As envisaged in Article 149 of the Constitution, the Parliament enacted a detailed legislation called the CAG’s Duties, Powers and Conditions Act in 1971 which describes his mandate and puts almost every spending, revenue collecting or aid/grant receiving unit of the Government (the Centre and the States) under his audit domain. His duties are to audit and report upon: All receipts into and spending from the coffers (called the Consolidated Fund) of the Union and State Governments. All transactions relating to the Emergency expenses (called Contingency Funds) and relating to the monies of the public held by the Government e.g. Postal savings, Vikas Patras (called Public Accounts) at Central as well as State levels. All trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept in any Government department. All stores and stock accounts of all Government offices and departments. Accounts of all Government companies and Corporations e.g. ONGC, SAIL etc. Accounts of all autonomous bodies and authorities receiving Government money e.g. municipal bodies, IIM's, IIT's, State Health societies. Accounts of any body or authority on request of the President/Governor or on his own initiative. The Act also provides for compilation of accounts of the State Governments from the subsidiary accounts maintained by the State Governments.
How is the independence of the CAG ensured?
The Constitution enables the independent and unbiased nature of audit by the CAG by providing for: His appointment by the President of India. Special procedure for removal (like a Supreme Court Judge). Salary and expenses Charged (not Voted) to the Consolidated Fund of India. Disallowing his holding any other Government office after his term expires.
Who are we?
In a democracy, those holding power and positions of responsibility must be answerable for their actions. For this purpose the Constitution has mandated several institutional mechanisms like the Judiciary, Vigilance bodies and an independent Supreme Audit Institution (SAI).The Comptroller and Auditor General of India (CAG) and the Indian Audit and Accounts Department (IAAD) functioning under the CAG, constitute the Supreme Audit Institution of India. The Constitution of India has mandated us as the auditors to the nation. We are thus an instrument for ensuring accountability. Articles 149-151 of the Constitution prescribe the unique role of the CAG.
What are draft paragraphs?
Major audit findings arising out of audit inspections are processed as draft paragraphs for inclusion in the CAG’s Audit Reports to be placed before the Legislature. The audit offices send the proposed draft paragraphs to the concerned Secretaries to Government by name for sending the replies of theGovernment within a period of six weeks.The replies of the Government are taken into consideration before finalising the draft audit paragraphs. In cases where the replies are satisfactory, the draft paragraphs are not included in the Audit Reports.
Are the audit observations contained in the Inspection Reports pursued by audit offices? If so, how?
The replies received from the auditees in response to the Inspection Reports are examined in the audit offices and if found satisfactory, the observations are settled by them.Periodical reminders are issued by the audit offices regarding outstanding Inspection Reports/ observations. The audit observations are also discussed and settled during Audit Committee meetings between audit personnel and the representatives of the auditees. At the time of the nextaudit too, the audit observations that remain unsettled are reviewed by the audit parties. In sum, the audit observations contained in the IR are pursued till their final settlement.
What is an Inspection Report?
The results of an inspection are formally communicated in a report known as an Inspection Report to the officer-in-charge of the concerned auditee unit with a request to submit written replies on the audit findings within a stipulated time period.
What is an Audit Plan? How is it prepared?
An Audit Plan is an annual programme of audit, which specifies the units and schemes/programmes to be audited during the ensuing financial year, based on the availability of audit resources during the year.Every year, each audit office frames a formal Audit Plan, based on detailed risk analysis, with reference to the quantum of expenditure, level of internal controls, past audit findings, media reports, schemes undertaken by the departments and other parameters. The plan identifies the auditee units proposed to be taken up for audit and allocation of audit resources.The aims of the Audit Plan are to:•provide reasonable assurance tothe stakeholders that all reasonable risks have been covered while deciding the audit priorities;•prioritise the audit assignments to cover the mandatory and high-risk areas/sectors (departments, programmes/schemes/projects etc) with special emphasis on current issues and thrust areas;•improve the quality of audit by providing adequate supervision and guidance using the services of experts, if considered necessary;•pay special attention to new and emerging challenges to audit, attributable to changes in the auditee environment.
What do the CAG’s Audit Reports contain?
The Audit Reports contain comments on the regularity, propriety and effectiveness of expenditure. The Audit Reports draw attention to:(a)matters arising from Appropriation Accounts, the more important being;(i)cases of excess over grants/appropriations requiring regularization;(ii)cases where expenditure has been incurred on a ‘New Service’ ‘New Instrument of Service’ without specific authority of the Legislature;(iii)points relating to efficiency of budgeting and control over expenditure;(b)points of interest arising from Finance Accounts;(c)points arising from the audit of expenditure, including expenditure on commercial and trading activities carried on by Government departments and of accounts of stores and stock. The Reports indicate important cases of non-observance ofrules and standards of financial propriety;(d)points arising from reviews from the financial aspect of the achievements of selected projects and schemes undertaken by Government;(e)important cases of loss, write-offand wasteful or nugatory expenditure;(f)points arising from the audit of other financial transactions of Government, such as receipts, debt, deposit and remittance transactions;(g)matters relating to Government companies, statutory corporations and other autonomous bodies, the accounts of which are audited by the Indian Audit & Accounts Department; (h)any other matter of interest from the financial or accounting point of view which the CAG considers necessary to bring to the notice of the Legislature
Where from does the C&AG derive its mandate for the Performance Audit?
The mandate of C&AG of India for performance audits is described in Sections13, 14, 15, 16, 17, 19 and 20 read with Section 23 of this Act. Chapter 7 of the Regulations on Audit and Accounts, 2007 provides the specific guidance on this subject.
What are the statutory provisions of the authority of C&AG in respect of audit?
Article 151 of the Constitution of India provides that the reports of the Comptroller and Auditor General of India relating to the accounts of the Union or a State government shall be submitted to the President or the Governor of the State respectively, who shall cause them to be laid before each House of Parliament/ Legislature of the State. The statutory position is established under the Comptroller and Auditor General's (Duties, Powers and Conditions of Service), Act 1971.Under Section 18 read with Section 2(e) of the Act, the Comptroller & Auditor General has the authority:•to inspect any office of accounts under the control of the Union or of a State or of a Union Territory having a legislative assembly; •to require that any accounts, books, papers and other documents which deal with or form the basis of or are otherwise relevant to the transactions to which his duties in respect of audit extend, shall be sent to such place as he may appoint for his inspection; and•to put such questions or make such observations as he may consider necessary, to the person in charge of the office and to call for such information as he may require for the preparation of any account or report which it is his duty to prepare. The person in charge of any office or department, the accounts of which have to be inspected and audited by the Comptroller & Auditor General, shall afford all facilities for such inspection and comply with requests for information in as complete a form as possible and with all reasonable expedition
What is the difference between financial audit, compliance audit and performance audit?
Compliance audit is carried out with a view to verifying that the expenditure conforms to the relevant provisions of the Constitution, Acts passed by the Legislature, laws, rules, regulations, and other instructions pertainingto the entities being audited Performance audit is an independent assessment or examination of the extent to which an entity, programme or organisation operates efficiently and effectively, with due regard to economy.• Financial audit is basically audit of the financial statements of the Union and State Governments (Appropriation Accounts and Finance Accounts), autonomous bodies, Government companies/ corporations etc. in accordance with the auditing standards generally accepted in India and expressing of opinions on these accounts through audit certificates.
What are the types of audit we do?
Compliance Audit Financial Attest Audit Performance Audit
Whom do we audit?
The organisations subject to the audit of the CAG are:- All the Union and State Government departments including the Indian Railways,Defence and Posts and Telecommunications. About 1500 public commercial enterprises controlled by the Union and State governments, i.e. government companies and corporations. Around 400 non-commercial autonomous bodies and authorities owned or controlled by the Union or the States. Bodies and authorities substantially financed from Union some of the local bodies and Panchayati Raj Institutions which are critical grass root agencies for implementation of developmental programmes and delivery of services.
What powers does the CAG have to perform his role?
In order to carry out his wide audit mandate in an unfettered manner the Act provides for: Power to inspect any office or organisation subject to his audit. Power to examine all transactions and question the executive. Power to call for any records, papers, documents from any audited entity. Power to decide the extent and manner of audit.
What are the duties of the CAG?
As envisaged in Article 149 of the Constitution, the Parliament enacted a detailed legislation called the CAG’s Duties, Powers and Conditions Act in 1971 which describes his mandate and puts almost every spending, revenue collecting or aid/grant receiving unit of the Government (the Centre and the States) under his audit domain. His duties are to audit and report upon: All receipts into and spending from the coffers (called the Consolidated Fund) of the Union and State Governments. All transactions relating to the Emergency expenses (called Contingency Funds) and relating to the monies of the public held by the Government e.g. Postal savings, Vikas Patras (called Public Accounts) at Central as well as State levels. All trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept in any Government department. All stores and stock accounts of all Government offices and departments. Accounts of all Government companies and Corporations e.g. ONGC, SAIL etc. Accounts of all autonomous bodies and authorities receiving Government money e.g. municipal bodies, IIM's, IIT's, State Health societies. Accounts of any body or authority on request of the President/Governor or on his own initiative. The Act also provides for compilation of accounts of the State Governments from the subsidiary accounts maintained by the State Governments.
How is the independence of the CAG ensured?
The Constitution enables the independent and unbiased nature of audit by the CAG by providing for: His appointment by the President of India Special procedure for removal (like a Supreme Court Judge) Salary and expenses Charged (not Voted) to the Consolidated Fund of India Disallowing his holding any other Government office after his term expires
Who are we?
In a democracy, those holding power and positions of responsibility must be answerable for their actions. For this purpose the Constitution has mandated several institutional mechanisms like the Judiciary, Vigilance bodies and an independent Supreme Audit Institution (SAI).The Comptroller and Auditor General of India (CAG) and the Indian Audit and Accounts Department (IAAD) functioning under him, constitute the Supreme Audit Institution of India. The Constitution of India has mandated us as the auditors to the nation. We are thus an instrument for ensuring accountability. Articles 149-151 of the Constitution prescribe the unique role of the CAG.
Who are we?
In a democracy, those holding power and positions of responsibility must be answerable for their actions. For this purpose the Constitution has mandated several institutional mechanisms like the Judiciary, Vigilance bodies and an independent Supreme Audit Institution (SAI).The Comptroller and Auditor General of India (CAG) and the Indian Audit and Accounts Department (IAAD) functioning under him, constitute the Supreme Audit Institution of India. The Constitution of India has mandated us as the auditors to the nation. We are thus an instrument for ensuring accountability. Articles 149-151 of the Constitution prescribe the unique role of the CAG.
Who is the Director of Audit presently?
Azhar Jamal
How is the IA&AD organised ?
The office of the CAG in New Delhi directs, monitors and controls all activities connected with audit, accounts and entitlement functions of the IA&AD. At the field level there are 133 offices: Offices of the Accountants General (Audit) in every State responsible for audit, Offices of the Accountants General (A&E) for compilation of State accounts and carrying out the entitlement functions, Principal Directors of Audit responsible for audit of the Union activities including all Civil Ministries and Departments, Defence, Railways, Posts and Communications, Offices of the Member Audit Board entrusted with audit of Central Public Sector undertakings. Overseas offices for auditing the Indian Missions abroad.
How does the CAG perform his role ?
The CAG is assisted by the Indian Audit and Accounts Department (IA&AD) to discharge his constitutional role. At the top and middle managerial level of the IA&AD there are around 600 Indian Audit and Accounts Service (IA&AS) officers. They are either directly recruited through the Civil Services examination conducted by the UPSC or inducted by promotion from Group B (supervisory staff). There are subordinate cadres whose strength is approximately 47000. They consist of gazetted supervisory cadre (Group B) of Senior Audit/Accounts Officers, Audit Officers and Assistant Audit Officers and a support staff cadre (Group C).
What happens to the Audit Reports ?
The reports of the CAG are submitted to the President in case of the Union and to the Governor in case of the State who in turn cause them to be tabled before the House. Once tabled in the House, the Reports stand permanently referred to the Central and State Standing Committees on Public Accounts (PAC)/Committees on Public Undertakings (COPU). These specialised committees have been constituted to facilitate timely and intensive scrutiny of the Annual Accounts and the Audit Reports thereon. The Committees select those findings and recommendations from our reports that they judge to be the most critical to the public interest and arrange for hearings on them. We provide technical assistance to the Committees in this task. At the hearings of the Committees, the executive can be called to account for their actions/inactions. Based on their Examination, the Committees prepare and submit their reports to the Legislature that summarise the Committee's hearings, the action taken by the executive and include recommendations to improve administrative practices and procedures.
What do our Reports focus on ?
An Audit Report contains the final, fully corroborated audit findings. These may have been accepted by the department and/ or are proved factually and are material enough to be placed before the Legislature. The objective of our audit is to bring about improvement in the management and conduct of government's activities and programmes. We seek to determine the nature of the inadequacies identified, whether they are isolated or recurring. We want not only to stimulate corrective action but to ensure that the lapse does not occur again. We make appropriate, informed and implementable recommendations to improve systems, procedure and processes.
What types of Reports does the CAG bring out ?
The Audit Reports of the CAG submitted to the Parliament and State Legislatures consist of compliance and performance audit reports covering revenue collection and expenditure of Government, separate audit reports on the functioning of certain autonomous bodies as provided by legislation, reports on the Financial position of Central and State Governments and reports on the adherence to the Appropriation Acts passed by Parliament and Legislatures. The CAG also submits the certified annual accounts of the States, known as the Finance and Appropriation Accounts, to the State Legislatures.
What are the types of Audit we do ?
Depending upon the objective of audit, we classify audits by CAG into: Compliance Audit focuses on whether a particular subject matter is in compliance with the criteria. Compliance auditing is performed by assessing whether activities, financial transactions and information are, in all material aspects, in compliance with the applicable authorities which include the Constitution, Acts, Laws, rules and regulations, budgetary resolutions, policy, contracts, agreements, established codes, sanctions, supply orders, agreed terms or the general principles governing sound public sector financial management and the conduct of public officials. Financial Attest Audit focuses on determining whether an entity’s financial information is presented in accordance with the applicable financial reporting and regulatory framework. This is accomplished by obtaining sufficient and appropriate audit evidence to enable the auditor to express an opinion as to whether the financial information is free from material misstatement due to fraud or error. Performance Audit focuses on whether interventions, programmes and institutions are performing in accordance with the principles of economy, efficiency and effectiveness and whether there is room for improvement. Performance is examined against suitable criteria and the causes of deviations from those criteria or other problems are analysed. The aim is to answer key audit questions and to provide recommendations for improvement. Apart from these traditional audits, we have successfully done a number of audits of Information Technology (IT) Systems and on Environmental issues
Whom do we audit ?
The organisations subject to the audit of the CAG are: • All the Union and State Government departments including the Indian Railways,Defence and Posts and Telecommunications. • About 1500 public commercial enterprises controlled by the Union and State governments, i.e. government companies and corporations. • Around 400 non-commercial autonomous bodies and authorities owned or controlled by the Union or the States. • Bodies and authorities substantially financed from Union some of the local bodies and Panchayati Raj Institutions which are critical grass root agencies for implementation of developmental programmes and delivery of services.
What power does the CAG have to perform his role ?
In order to carry out his wide audit mandate in an unfettered manner the Act provides for: Power to inspect any office or organisation subject to his audit. Power to examine all transactions and question the executive. Power to call for any records, papers, documents from any audited entity. Power to decide the extent and manner of audit.
What are the duties of the CAG ?
As envisaged in Article 149 of the Constitution, the Parliament enacted a detailed legislation called the CAG’s Duties, Powers and Conditions Act in 1971 which describes his mandate and puts almost every spending, revenue collecting or aid/grant receiving unit of the Government (the Centre and the States) under his audit domain. His duties are to audit and report upon: All receipts into and spending from the coffers (called the Consolidated Fund) of the Union and State Governments. All transactions relating to the Emergency expenses (called Contingency Funds) and relating to the monies of the public held by the Government e.g. Postal savings, Vikas Patras (called Public Accounts) at Central as well as State levels. All trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept in any Government department. All stores and stock accounts of all Government offices and departments. Accounts of all Government companies and Corporations e.g. ONGC, SAIL etc. Accounts of all autonomous bodies and authorities receiving Government money e.g. municipal bodies, IIM's, IIT's, State Health societies. Accounts of any body or authority on request of the President/Governor or on his own initiative. The Act also provides for compilation of accounts of the State Governments from the subsidiary accounts maintained by the State Governments.
Who maintains this website?
Website Administrator
What are the duties of the CAG?
As envisaged in Article 149 of the Constitution, the Parliament enacted a detailed legislation called the CAG’s Duties, Powers and Conditions Act in 1971 which describes his mandate and puts almost every spending, revenue collecting or aid/grant receiving unit of the Government (the Centre and the States) under his audit domain. His duties are to audit and report upon: • All receipts into and spending from the coffers (called the Consolidated Fund) of the Union and State Governments. • All transactions relating to the Emergency expenses (called Contingency Funds) and relating to the monies of the public held by the Government e.g. Postal savings, Vikas Patras (called Public Accounts) at Central as well as State levels. • All trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept in any Government department. • All stores and stock accounts of all Government offices and departments. • Accounts of all Government companies and Corporations e.g. ONGC, SAIL etc. • Accounts of all autonomous bodies and authorities receiving Government money e.g. municipal bodies, IIM's, IIT's, State Health societies. • Accounts of any body or authority on request of the President/Governor or on his own initiative. The Act also provides for compilation of accounts of the State Governments from the subsidiary accounts maintained by the State Governments.
What happens to the Audit Reports?
The reports of the CAG are submitted to the President in case of the Union and to the Governor in case of the State who in turn cause them to be tabled before the House. Once tabled in the House, the Reports stand permanently referred to the Central and State Standing Committees on Public Accounts (PAC)/Committees on Public Undertakings (COPU). These specialised committees have been constituted to facilitate timely and intensive scrutiny of the Annual Accounts and the Audit Reports thereon. The Committees select those findings and recommendations from our reports that they judge to be the most critical to the public interest and arrange for hearings on them. We provide technical assistance to the Committees in this task. At the hearings of the Committees, the executive can be called to account for their actions/inactions. Based on their Examination, the Committees prepare and submit their reports to the Legislature that summarise the Committee's hearings, the action taken by the executive and include recommendations to improve administrative practices and procedures.
What is the new mode of preparation of Audit Reports?
Pursuant to this restructuring, from 2011-12 onwards, Audit Reports covering sector-wise State Government departments are being prepared separately by the CAG for submission to the Governor as per the provisions of the Constitution of India.
What are Draft Paragraphs?
The DPs highlight important cases of malpractice, exceptional deviation from norms, etc. which are specific to a Drawing and Disbursing Officer (DDO). However, it does not draw conclusions on the functioning of a department / organisation or implementation of a scheme / programme as a whole, and hence does not serve as an effective tool to assist decision-makers (Government, Heads of organisations, etc.).
How are the findings of audit reported?
The findings relating to an audited entity is reported through Inspection Reports (IR). The field party which audits the entity prepares the draft IR in which significant cases of irregularity and non-compliance to rules, regulations, etc. and some performance related matters are brought out. Some of the observations (serious cases of irregularity and non-compliance to rules, etc.) may get included in CAG’s Audit Reports as Draft Paragraphs (DPs).
What is Audit Criteria?
Audit Criteria indicate the standards, laws, rules and regulations, bye-laws, codes, manuals, Government Orders, instructions, Departmental instructions, benchmarks for performance etc. against which the compliance / performance of the concerned entity / applicable authority is measured. All Audits are conducted vis-à-vis Audit Criteria which is normally quoted while making observations in Audit.
How audit objectives are framed?
The audit objectives would relate to the topic and would flow from the related scheme / organisational objectives or applicable laws / rules.
How are topics selected for inclusion in the Audit Plan?
Based on the risk assessment mentioned above, topics for performance and compliance audit are decided and included in the Annual Audit Plan.
What is an Annual Audit Plan?
Annual Audit Plan is the plan for audit to be undertaken during the year ahead.
How are audits planned?
Audit process commences with the assessment of risk of the department/organisation/ autonomous body/scheme, etc. based on the expenditure incurred, criticality/ complexity of activities, priority accorded for the activity by the Government, level of delegated financial powers, and assessment of internal controls and concerns of stakeholders. Previous audit findings are also considered in this exercise.
Where from does the CAG derive its authority for audit?
The authority for audit by the CAG is derived from Articles 149 and 151 of the Constitution of India and the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (DPC Act). Principles and methodologies for various audits are prescribed in the Auditing Standards and the Regulations on Audit and Accounts, 2007 issued by the CAG.
What does the CAG do?
The CAG is responsible for auditing the accounts of the Government of India and the State Governments and public sector organisations, and for maintaining accounts of the State Governments.
Is the AG Bengal Office under the Government of West Bengal?
No. Accountant General, West Bengal is an office of the Indian Audit & Accounts Department under the Government of India.
What is CoTP?
Calendar of Training Programes (CoTP) comprises the training programs to be conducted by the RTI, Hyderabad in a given year. It provides detailed scheduled of both General and IS courses along with number of slots allotted to each user office.
What is the role of Regional Advisory Committee?
The “Regional Advisory Committee” which comprises the member representatives from all the user offices as well as our Headquarters training wing. This committee meets twice in a year, generally in months of February/March and September /October. The RAC finalizes the “Annual Training Calendar” for the RTI based on the training need analysis specified by the user Offices. The also review the working of the this Training Institute during the meetings.
Which user offices of IA&AD comes under the jurisdiction of RTI, Hyderabad?
RTI, Hyderabad caters to the training requirements of nineteen offices of the Indian Audit and Accounts Department which exists in Andhra Pradesh, Karnataka and Telangana States.
When the Regional Training Institute, Hyderabad came into existance?
Regional Training Institute, Hyderabad was established in July 2018
Which section conduct the SAS, Incentive, CPD Exam in the office
Admn. !
How to rectify error ?
Subscriber’s Pass Book is a primary document. If it is reconciled annually then the rectification matter will not arise at all, at the time of retirement. Hence all efforts for correct maintenance should be done between the subscriber and DDO. You should point out any error or omission found in the Pass Book to your D.D.O. before signing the Pass Book and get it rectified.
How is the IA&AD organised?
The office of the CAG in New Delhi directs, monitors and controls all activities connected with audit, accounts and entitlement functions of the IA&AD. At the field level there are 133 offices: Offices of the Accountants General (Audit) in every State responsible for audit, Offices of the Accountants General (A&E) for compilation of State accounts and carrying out the entitlement functions, Principal Directors of Audit responsible for audit of the Union activities including all Civil Ministries and Departments, Defence, Railways, Posts and Communications, Offices of the Member Audit Board entrusted with audit of Central Public Sector undertakings. Overseas offices for auditing the Indian Missions abroad.
How does CAG perform his role?
The CAG is assisted by the Indian Audit and Accounts Department (IA&AD) to discharge his constitutional role. At the top and middle managerial level of the IA&AD there are around 600 Indian Audit and Accounts Service (IA&AS) officers. They are either directly recruited through the Civil Services examination conducted by the UPSC or inducted by promotion from Group B (supervisory staff). There are subordinate cadres whose strength is approximately 47000. They consist of gazetted supervisory cadre (Group B) of Senior Audit/Accounts Officers, Audit Officers and Assistant Audit Officers and a support staff cadre (Group C).
What happens to the Audit Reports?
The reports of the CAG are submitted to the President in case of the Union and to the Governor in case of the State who in turn cause them to be tabled before the House. Once tabled in the House, the Reports stand permanently referred to the Central and State Standing Committees on Public Accounts (PAC)/Committees on Public Undertakings (COPU). These specialised committees have been constituted to facilitate timely and intensive scrutiny of the Annual Accounts and the Audit Reports thereon. The Committees select those findings and recommendations from our reports that they judge to be the most critical to the public interest and arrange for hearings on them. We provide technical assistance to the Committees in this task. At the hearings of the Committees, the executive can be called to account for their actions/inactions. Based on their Examination, the Committees prepare and submit their reports to the Legislature that summarise the Committee's hearings, the action taken by the executive and include recommendations to improve administrative practices and procedures.
What do our Reports focus on?
An Audit Report contains the final, fully corroborated audit findings. These may have been accepted by the department and/ or are proved factually and are material enough to be placed before the Legislature. The objective of our audit is to bring about improvement in the management and conduct of government's activities and programmes. We seek to determine the nature of the inadequacies identified, whether they are isolated or recurring. We want not only to stimulate corrective action but to ensure that the lapse does not occur again. We make appropriate, informed and implementable recommendations to improve systems, procedure and processes.
What types of Reports does the CAG bring out?
The Audit Reports of the CAG submitted to the Parliament and State Legislatures consist of compliance and performance audit reports covering revenue collection and expenditure of Government, separate audit reports on the functioning of certain autonomous bodies as provided by legislation, reports on the Financial position of Central and State Governments and reports on the adherence to the Appropriation Acts passed by Parliament and Legislatures. The CAG also submits the certified annual accounts of the States, known as the Finance and Appropriation Accounts, to the State Legislatures.
What are the types of audit we do?
Depending upon the objective of audit, we classify audits by CAG into: Compliance Audit focuses on whether a particular subject matter is in compliance with the criteria. Compliance auditing is performed by assessing whether activities, financial transactions and information are, in all material aspects, in compliance with the applicable authorities which include the Constitution, Acts, Laws, rules and regulations, budgetary resolutions, policy, contracts, agreements, established codes, sanctions, supply orders, agreed terms or the general principles governing sound public sector financial management and the conduct of public officials. Financial Attest Audit focuses on determining whether an entity’s financial information is presented in accordance with the applicable financial reporting and regulatory framework. This is accomplished by obtaining sufficient and appropriate audit evidence to enable the auditor to express an opinion as to whether the financial information is free from material misstatement due to fraud or error. Performance Audit focuses on whether interventions, programmes and institutions are performing in accordance with the principles of economy, efficiency and effectiveness and whether there is room for improvement. Performance is examined against suitable criteria and the causes of deviations from those criteria or other problems are analysed. The aim is to answer key audit questions and to provide recommendations for improvement. Apart from these traditional audits, we have successfully done a number of audits of Information Technology (IT) Systems and on Environmental issues
Whom do we audit?
The organisations subject to the audit of the CAG are:- ->All the Union and State Government departments including the Indian Railways,Defence and Posts and Telecommunications. ->About 1500 public commercial enterprises controlled by the Union and State governments, i.e. government companies and corporations. ->Around 400 non-commercial autonomous bodies and authorities owned or controlled by the Union or the States. ->Bodies and authorities substantially financed from Union some of the local bodies and Panchayati Raj Institutions which are critical grass root agencies for implementation of developmental programmes and delivery of services.
What powers does the CAG have to perform his role?
In order to carry out his wide audit mandate in an unfettered manner the Act provides for: Power to inspect any office or organisation subject to his audit. Power to examine all transactions and question the executive. Power to call for any records, papers, documents from any audited entity. Power to decide the extent and manner of audit.
What are the duties of the CAG?
As envisaged in Article 149 of the Constitution, the Parliament enacted a detailed legislation called the CAG’s Duties, Powers and Conditions Act in 1971 which describes his mandate and puts almost every spending, revenue collecting or aid/grant receiving unit of the Government (the Centre and the States) under his audit domain. His duties are to audit and report upon: All receipts into and spending from the coffers (called the Consolidated Fund) of the Union and State Governments. All transactions relating to the Emergency expenses (called Contingency Funds) and relating to the monies of the public held by the Government e.g. Postal savings, Vikas Patras (called Public Accounts) at Central as well as State levels. All trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept in any Government department. All stores and stock accounts of all Government offices and departments. Accounts of all Government companies and Corporations e.g. ONGC, SAIL etc. Accounts of all autonomous bodies and authorities receiving Government money e.g. municipal bodies, IIM's, IIT's, State Health societies. Accounts of any body or authority on request of the President/Governor or on his own initiative. The Act also provides for compilation of accounts of the State Governments from the subsidiary accounts maintained by the State Governments.
How is the independence of the CAG ensured?
The Constitution enables the independent and unbiased nature of audit by the CAG by providing for: > His appointment by the President of India
> Special procedure for removal (like a Supreme Court Judge)
> Salary and expenses Charged (not Voted) to the Consolidated Fund of India
> Disallowing his holding any other Government office after his term expires
How is the IA&AD organised?
The office of the CAG in New Delhi directs, monitors and controls all activities connected with audit, accounts and entitlement functions of the IA&AD. At the field level there are 133 offices: • Offices of the Accountants General (Audit) in every State responsible for audit.
• Offices of the Accountants General (A&E) for the compilation of State accounts and carrying out the entitlement functions.
• Principal Directors of Audit responsible for the audit of the Union activities including all Civil Ministries and Departments, Defence, Railways, Posts, and Communications.
• Offices of the Member Audit Board entrusted with the audit of Central Public Sector undertakings.
• Overseas offices for auditing the Indian Missions abroad.
How does CAG perform his role?
The CAG is assisted by the Indian Audit and Accounts Department (IA&AD) to discharge his constitutional role. At the top and middle managerial level of the IA&AD there are around 600 Indian Audit and Accounts Service (IA&AS) officers. They are either directly recruited through the Civil Services examination conducted by the UPSC or inducted by promotion from Group B (supervisory staff). There are subordinate cadres whose strength is approximately 47000. They consist of gazetted supervisory cadre (Group B) of Senior Audit/Accounts Officers, Audit Officers and Assistant Audit Officers and a support staff cadre (Group C).
What happens to the Audit Reports?
The reports of the CAG are submitted to the President in case of the Union and to the Governor in case of the State who in turn cause them to be tabled before the House. Once tabled in the House, the Reports stand permanently referred to the Central and State Standing Committees on Public Accounts (PAC)/Committees on Public Undertakings (COPU). These specialised committees have been constituted to facilitate timely and intensive scrutiny of the Annual Accounts and the Audit Reports thereon. The Committees select those findings and recommendations from our reports that they judge to be the most critical to the public interest and arrange for hearings on them. We provide technical assistance to the Committees in this task. At the hearings of the Committees, the executive can be called to account for their actions/inactions. Based on their Examination, the Committees prepare and submit their reports to the Legislature that summarise the Committee's hearings, the action taken by the executive and include recommendations to improve administrative practices and procedures.
What do our Reports focus on?
An Audit Report contains the final, fully corroborated audit findings. These may have been accepted by the department and/ or are proved factually and are material enough to be placed before the Legislature. The objective of our audit is to bring about improvement in the management and conduct of government's activities and programmes. We seek to determine the nature of the inadequacies identified, whether they are isolated or recurring. We want not only to stimulate corrective action but to ensure that the lapse does not occur again. We make appropriate, informed and implementable recommendations to improve systems, procedure and processes.
What types of Reports does the CAG bring out?
The Audit Reports of the CAG submitted to the Parliament and State Legislatures consist of compliance and performance audit reports covering revenue collection and expenditure of Government, separate audit reports on the functioning of certain autonomous bodies as provided by legislation, reports on the Financial position of Central and State Governments and reports on the adherence to the Appropriation Acts passed by Parliament and Legislatures. The CAG also submits the certified annual accounts of the States, known as the Finance and Appropriation Accounts, to the State Legislatures.
What are the types of audit we do?
• Depending upon the objective of audit, we classify audits by CAG into:
1. Compliance Audit focuses on whether a particular subject matter is in compliance with the criteria. Compliance auditing is performed by assessing whether activities, financial transactions and information are, in all material aspects, in compliance with the applicable authorities which include the Constitution, Acts, Laws, rules and regulations, budgetary resolutions, policy, contracts, agreements, established codes, sanctions, supply orders, agreed terms or the general principles governing sound public sector financial management and the conduct of public officials.

2. Financial Attest Audit focuses on determining whether an entity’s financial information is presented in accordance with the applicable financial reporting and regulatory framework. This is accomplished by obtaining sufficient and appropriate audit evidence to enable the auditor to express an opinion as to whether the financial information is free from material misstatement due to fraud or error.

3. Performance Audit focuses on whether interventions, programs and institutions are performing in accordance with the principles of economy, efficiency and effectiveness and whether there is room for improvement. Performance is examined against suitable criteria and the causes of deviations from those criteria or other problems are analysed. The aim is to answer key audit questions and to provide recommendations for improvement.

Apart from these traditional audits, we have successfully done a number of audits of Information Technology (IT) Systems and on Environmental issues.
How is the independence of the CAG ensured ?
The Constitution enables the independent and unbiased nature of audit by the CAG by providing for: > His appointment by the President of India > Special procedure for removal (like a Supreme Court Judge) > Salary and expenses Charged (not Voted) to the Consolidated Fund of India > Disallowing his holding any other Government office after his term expires
What is SAS
Subordinate Audit Services Exam
Who is the AG
Shri Ramawatar Sharma
Whom do we audit?
The organisations subject to the audit of the CAG are:-
• All the Union and State Government departments including the Indian Railways,Defence and Posts and Telecommunications.
• About 1500 public commercial enterprises controlled by the Union and State governments, i.e. government companies and corporations.
• Around 400 non-commercial autonomous bodies and authorities owned or controlled by the Union or the States.
• Bodies and authorities substantially financed from Union some of the local bodies and Panchayati Raj Institutions which are critical grass root agencies for implementation of developmental programmes and delivery of services.
What powers does the CAG have to perform his role?
In order to carry out his wide audit mandate in an unfettered manner the Act provides for:
• Power to inspect any office or organisation subject to his audit.
• Power to examine all transactions and question the executive.
• Power to call for any records, papers, documents from any audited entity.
• Power to decide the extent and manner of audit.
What are the duties of the CAG?
As envisaged in Article 149 of the Constitution, the Parliament enacted a detailed legislation called the CAG’s Duties, Powers and Conditions Act in 1971 which describes his mandate and puts almost every spending, revenue collecting or aid/grant receiving unit of the Government (the Centre and the States) under his audit domain. His duties are to audit and report upon:
• All receipts into and spending from the coffers (called the Consolidated Fund) of the Union and State Governments.
• All transactions relating to the Emergency expenses (called Contingency Funds) and relating to the monies of the public held by the Government e.g. Postal savings, Vikas Patras (called Public Accounts) at Central as well as State levels.
• All trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept in any Government department.
• All stores and stock accounts of all Government offices and departments.
• Accounts of all Government companies and Corporations e.g. ONGC, SAIL etc.
• Accounts of all autonomous bodies and authorities receiving Government money e.g. municipal bodies, IIM's, IIT's, State Health societies.
• Accounts of any body or authority on request of the President/Governor or on his own initiative.
The Act also provides for compilation of accounts of the State Governments from the subsidiary accounts maintained by the State Governments.
How is the independence of the CAG ensured?
The Constitution enables the independent and unbiased nature of audit by the CAG by providing for:
• His appointment by the President of India
• Special procedure for removal (like a Supreme Court Judge)
• Salary and expenses Charged (not Voted) to the Consolidated Fund of India
• Disallowing his holding any other Government office after his term expires
Who are we?
In a democracy, those holding power and positions of responsibility must be answerable for their actions. For this purpose the Constitution has mandated several institutional mechanisms like the Judiciary, Vigilance bodies and an independent Supreme Audit Institution (SAI).The Comptroller and Auditor General of India (CAG) and the Indian Audit and Accounts Department (IAAD) functioning under him, constitute the Supreme Audit Institution of India. The Constitution of India has mandated us as the auditors to the nation. We are thus an instrument for ensuring accountability. Articles 149-151 of the Constitution prescribe the unique role of the CAG.
Who are We ?
In a democracy, those holding power and positions of responsibility must be answerable for their actions. For this purpose the Constitution has mandated several institutional mechanisms like the Judiciary, Vigilance bodies and an independent Supreme Audit Institution (SAI).The Comptroller and Auditor General of India (CAG) and the Indian Audit and Accounts Department (IAAD) functioning under him, constitute the Supreme Audit Institution of India. The Constitution of India has mandated us as the auditors to the nation. We are thus an instrument for ensuring accountability. Articles 149-151 of the Constitution prescribe the unique role of the CAG.
What powers does the CAG have to perform his role?
In order to carry out his wide audit mandate in an unfettered manner the Act provides for: Power to inspect any office or organisation subject to his audit. Power to examine all transactions and question the executive. Power to call for any records, papers, documents from any audited entity. Power to decide the extent and manner of audit.
What are the duties of the CAG?
As envisaged in Article 149 of the Constitution, the Parliament enacted a detailed legislation called the CAG’s Duties, Powers and Conditions Act in 1971 which describes his mandate and puts almost every spending, revenue collecting or aid/grant receiving unit of the Government (the Centre and the States) under his audit domain. His duties are to audit and report upon: All receipts into and spending from the coffers (called the Consolidated Fund) of the Union and State Governments. All transactions relating to the Emergency expenses (called Contingency Funds) and relating to the monies of the public held by the Government e.g. Postal savings, Vikas Patras (called Public Accounts) at Central as well as State levels. All trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept in any Government department. All stores and stock accounts of all Government offices and departments. Accounts of all Government companies and Corporations e.g. ONGC, SAIL etc. Accounts of all autonomous bodies and authorities receiving Government money e.g. municipal bodies, IIM's, IIT's, State Health societies. Accounts of any body or authority on request of the President/Governor or on his own initiative. The Act also provides for compilation of accounts of the State Governments from the subsidiary accounts maintained by the State Governments.
How is the independence of the CAG ensured?
The Constitution enables the independent and unbiased nature of audit by the CAG by providing for: His appointment by the President of India Special procedure for removal (like a Supreme Court Judge) Salary and expenses Charged (not Voted) to the Consolidated Fund of India Disallowing his holding any other Government office after his term expires
Who are we?
In a democracy, those holding power and positions of responsibility must be answerable for their actions. For this purpose the Constitution has mandated several institutional mechanisms like the Judiciary, Vigilance bodies and an independent Supreme Audit Institution (SAI).The Comptroller and Auditor General of India (CAG) and the Indian Audit and Accounts Department (IAAD) functioning under him, constitute the Supreme Audit Institution of India. The Constitution of India has mandated us as the auditors to the nation. We are thus an instrument for ensuring accountability. Articles 149-151 of the Constitution prescribe the unique role of the CAG.
Where is the office of the Principal Accountant General(A&E), Manipur located?
Office of the Principal Accountant General (A&E), Manipur is located at Babupara, Imphal West, adjacent to Police Headquarters.
Who is CAG ?
Shri Rajiv Mehrishi Comptroller and Auditor General of India
Who are we?
In a democracy, those holding power and positions of responsibility must be answerable for their actions. For this purpose the Constitution has mandated several institutional mechanisms like the Judiciary, Vigilance bodies and an independent Supreme Audit Institution (SAI).The Comptroller and Auditor General of India (CAG) and the Indian Audit and Accounts Department (IAAD) functioning under him, constitute the Supreme Audit Institution of India. The Constitution of India has mandated us as the auditors to the nation. We are thus an instrument for ensuring accountability. Articles 149-151 of the Constitution prescribe the unique role of the CAG.
about cag
Comptroller & Auditor General of India
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Who is CAG?
The Comptroller and Auditor General (CAG) of India is an authority, established by the Constitution of India under Chapter V. He is the head of Indian Audit and Accounts Department.
In whose favour the information fee/Application fee under RTI is to be drawn?
Information fee/Application fee is to be deposited in shape of Bank Draft/Banker's Cheque/IPO and to be drawn in favour of Accounts Officer (Cash), Office of the Principal Accountant General (Accounts & Entitlement),Odisha, Bhubaneswar.
Who are the CPIO and the Appellate Authority under RTI Act 2005 in the office of the Principal Accountant General(A&E), Odisha, Bhubaneswar?
First Appellate Authority: Shri D. Sahu, Principal Accountant General (A&E), Odisha C.P.I.O: Shri Manoj Ekka, Sr. Deputy Accountant General (Admn)
How are the accounts of the State Government maintained?
Principal Accountant General (A&E) receives the original vouchers and challans in respect of all payments and receipts occurring in different Treasuries, P.W. Divisions, Forest Divisions, and other States and at the level of P.A.O.s of different Ministries of Government of India. It also receives information from the Reserve Bank of India regarding transactions made by Reserve Bank of India itself in connection with Debt Service of the State. The office compiles the accounts based on the above information and brings out Monthly Civil Account (MCA)at the month end and Financial Accounts & Appropriation Accounts at the year end.
What is the function of Principal Accountant General (A&E), Odisha, Bhubaneswar?
The Principal Accountant General (A&E), Odisha who works under the Comptroller and Auditor General of India, deals with maintenance of Accounts of the State Government (including GPF Accounts and Long Term Advances); authorization of retirement benefits such as the Pension and GPF Final payments. It further maintains Loans and Advances of the State received from Government of India, Deposit Accounts, accounts relating to Inter-Government settlement and prepares Finance Accounts and Appropriation Accounts of State Government.
Who is the Web Administrator of the office
Sr. Dy. Accountant General (Admn)
When should subscription be stopped and case forwarded for milan ?
Milan case must be forwarded to A.G. Office with original GPF passbook immediately just after the regular subscription is stopped. i.e. before six months of retirement.
about account function
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Who is the Director General of Audit presently?
Sri B. K. Mohanty.
Who are we? 
In a democracy, those holding power and positions of responsibility must be answerable for their actions. For this purpose the Constitution has mandated several institutional mechanisms like the Judiciary, Vigilance bodies and an independent Supreme Audit Institution (SAI).The Comptroller and Auditor General of India (CAG) and the Indian Audit and Accounts Department (IAAD) functioning under him, constitute the Supreme Audit Institution of India. The Constitution of India has mandated us as the auditors to the nation. We are thus an instrument for ensuring accountability. Articles 149-151 of the Constitution prescribe the unique role of the CAG.
How is the independence of the CAG ensured?
 The Constitution enables the independent and unbiased nature of audit by the CAG by providing for: His appointment by the President of India Special procedure for removal (like a Supreme Court Judge) Salary and expenses Charged (not Voted) to the Consolidated Fund of India Disallowing his holding any other Government office after his term expires
Who are we?
In a democracy, those holding power and positions of responsibility must be answerable for their actions. For this purpose the Constitution has mandated several institutional mechanisms like the Judiciary, Vigilance bodies and an independent Supreme Audit Institution (SAI).The Comptroller and Auditor General of India (CAG) and the Indian Audit and Accounts Department (IAAD) functioning under him, constitute the Supreme Audit Institution of India. The Constitution of India has mandated us as the auditors to the nation. We are thus an instrument for ensuring accountability. Articles 149-151 of the Constitution prescribe the unique role of the CAG.
What are the duties of the CAG?
As envisaged in Article 149 of the Constitution, the Parliament enacted a detailed legislation called the CAG’s Duties, Powers and Conditions Act in 1971 which describes his mandate and puts almost every spending, revenue collecting or aid/grant receiving unit of the Government (the Centre and the States) under his audit domain. His duties are to audit and report upon: All receipts into and spending from the coffers (called the Consolidated Fund) of the Union and State Governments. All transactions relating to the Emergency expenses (called Contingency Funds) and relating to the monies of the public held by the Government e.g. Postal savings, Vikas Patras (called Public Accounts) at Central as well as State levels. All trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept in any Government department. All stores and stock accounts of all Government offices and departments. Accounts of all Government companies and Corporations e.g. ONGC, SAIL etc. Accounts of all autonomous bodies and authorities receiving Government money e.g. municipal bodies, IIM's, IIT's, State Health societies. Accounts of any body or authority on request of the President/Governor or on his own initiative. The Act also provides for compilation of accounts of the State Governments from the subsidiary accounts maintained by the State Governments.
Who are we?
In a democracy, those holding power and positions of responsibility must be answerable for their actions. For this purpose the Constitution has mandated several institutional mechanisms like the Judiciary, Vigilance bodies and an independent Supreme Audit Institution (SAI).The Comptroller and Auditor General of India (CAG) and the Indian Audit and Accounts Department (IAAD) functioning under him, constitute the Supreme Audit Institution of India. The Constitution of India has mandated us as the auditors to the nation. We are thus an instrument for ensuring accountability. Articles 149-151 of the Constitution prescribe the unique role of the CAG.
How is the independence of the CAG ensured?
The Constitution enables the independent and unbiased nature of audit by the CAG by providing for: His appointment by the President of India Special procedure for removal (like a Supreme Court Judge) Salary and expenses Charged (not Voted) to the Consolidated Fund of India Disallowing his holding any other Government office after his term expires
Who are we?
In a democracy, those holding power and positions of responsibility must be answerable for their actions. For this purpose the Constitution has mandated several institutional mechanisms like the Judiciary, Vigilance bodies and an independent Supreme Audit Institution (SAI).The Comptroller and Auditor General of India (CAG) and the Indian Audit and Accounts Department (IAAD) functioning under him, constitute the Supreme Audit Institution of India. The Constitution of India has mandated us as the auditors to the nation. We are thus an instrument for ensuring accountability. Articles 149-151 of the Constitution prescribe the unique role of the CAG.
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How an official who is working in IA&AD nominated for training?
The nomination is done as per the requirement of the user offices by providing them slots in a particular course which is based on the Annual Calendar of Training Programme (COTP) finalised in RAC meeting.
Can an outsider not working in IAAD be trained at RCBKI Nagpur ?
No, this Institute provides training to the personnel working in Indian Audit & Accounts Department only. In special cases, we conduct training for officials of state government also subject to various conditions.
Who are user the offices of RCBKI, Nagpur ?
There are total 17 user offices of Indian Audit & Accounts Department. RCBKI Nagpur caters the training needs of offices located in the states of Chhattisgarh, Madhya Pradesh and Maharashtra.
Who are trained at these RCBKIs ?
These RCBKIs cater the training requirements of various field offices of IA&AD located in different states of the country. Every RCBKI has its own set of user offices to which they provide training and assistance in capacity development areas. Group A, B and C officials of IA&AD are trained at these RCBKIs.
What is RCBKI ?
RCBKI is Regional Capacity Building and Knowledge Institute. This RCBKI is situated at Nagpur. It comes under Indian Audit & Accounts Department. There are total 10 such RCBKIs in this department. RCBKI caters the training, research and development work of IA&AD. Apart from these RCBKIs, there are two RCBKCs also. These are Regional Knowledge Building and Capacity Centres located at Delhi and Bengaluru.
Are courses not approved by RAC conducted by RTI?
Yes, additional courses desired by Headquarters and user offices are conducted by RTI. These courses are however, approved by RAC in the subsequent meeting.
What is RAC?
It is “Regional Advisory Committee” which comprises the member representatives from all the user offices as well as our Headquarters training wing. This committee meets twice in a year, generally in months of February/March and September /October. The RAC finalizes the “Annual Training Calendar” for the RTI.
How one working in IA&AD is nominated for training?
The nomination is made by user offices for the courses approved by Regional Advisory Committee.
Can an Officer(s)/Official(s) not working in IAAD be trained at Regional Training Institute, Jaipur ?
No, this Institute provides training to personnel working under Indian Audit and Accounts Department only.
Which are the user offices of Regional Training Institute, Jaipur ?
As on date, the Institute caters primarily to the training needs of 22 offices (for General programmes and EDP programmes) located in the states of Rajasthan and Delhi.
Who is trained at Regional Training Institute ?
This institute caters to the training requirements of Group A (including Group officers), Group B and C staff of the user offices as well as other offices of Indian Audit and Accounts Department in some specialized course.
Where are the other RTIs situated ?
Other RTIs are situated at : Allahabad, Chennai, Hyderabad, Jammu, Nagpur, Kolkata, Mumbai, Ranchi and Shillong
When did Regional Training Institute, Jaipur come into existence?
Regional Training Institute, Jaipur came into existence , in February 1986
Are courses not approved by RAC conducted by RTI?
Yes, additional courses desired by Headquarters and user offices are conducted by RTI. These courses are however, approved by RAC in the subsequent meeting.
What is RAC?
It is “Regional Advisory Committee” which comprises the member representatives from all the user offices as well as our Headquarters training wing. This committee meets twice in a year, generally in months of February/March and September /October. The RAC finalizes the “Annual Training Calendar” for the RTI.
Where are the other RTIs situated?
Other RTIs are situated at : Jammu, Chennai, Hyderabad, Jaipur, Nagpur, Kolkata, Mumbai, Ranchi and Shillong
Can an Officer(s)/Official(s) not working in IAAD be trained at RTI Allahabad ?
No, this Institute provides training to personnel working under Indian Audit and Accounts Department only. But some courses can be organised on approval/direction of HQrs.
Which are the user offices of RTI, Allahabad ? .
Offices of Indian Audit and Accounts Department located in the states of Uttar Pradesh and UttraKhand are user offices of this RTI. Presently, RTI, Allahabad has 19 user offices.
Who is trained at RTI ?
This institute caters to the training requirements of Group A (sometime ,including Group officers), Group B and C staff of the user offices as well as other offices of Indian Audit and Accounts Department in some specialized course.
When did Regional Training Institute, Allahabad come into existence?
Regional Training Institute, Allahabad came into existence from August, 1986.
How one working in IA&AD is nominated for training?
The nomination is made by user offices for the courses approved by Regional Advisory Committee.
Can an Officer(s)/Official(s) not working in IAAD be trained at RTI Jammu ?
No, this Institute provides training to personnel working under Indian Audit and Accounts Department only.
Which are the user offices of RTI, Jammu ?
Offices of Indian Audit and Accounts Department located in the states of Jammu and Kashmir, Punjab, Himachal Pradesh, Haryana and Chandigarh(UT). RTI, Jammu has 14 user offices attached to it.
Who is trained at RTI ?
This institute caters to the training requirements of Group A (including Group officers), Group B and C staff of the user offices as well as other offices of Indian Audit and Accounts Department in some specialized course.
Where are the other RTIs situated?
Other RTIs are situated at : Allahabad, Chennai, Hyderabad, Jaipur, Nagpur, Kolkata, Mumbai, Ranchi and Shillong
When did Regional Training Institute, Jammu come into existence?
Regional Training Institute, Jammu was inaugurated by Shri T N Chaturvedi, the seventh Comptroller and Auditor General of India, in December 1989.
What is RTI ?
“Regional Training Institute”. RTI Jammu is one of the nine Regional Training Institutes of Indian Audit and Accounts Department.
Where are the other Regional Training Institutes of IA&AD situated?
Other RTIs are situated at : Allahabad, Jammu, Hyderabad, Jaipur, Nagpur, Kolkata, Mumbai, Ranchi and Shillong
Are courses not approved by RAC conducted by RTI, Chennai?
Additional courses desired by Headquarters and user offices are also conducted by this Institute. However, these courses are submitted for approval by RAC in the ensuing meeting.
What is RAC?
It is “Regional Advisory Committee” which comprises the member representatives from all the user offices as well as our Headquarters training wing. This committee meets twice in a year, generally in months of February/March and September /October. The RAC finalizes the “Annual Training Calendar” for the RTI based on the training need analysis specified by the user Offices. The also review the working of the this Training Institute during the meetings.
How is one working in IA&AD, nominated for training at RTI, Chennai?
Nomination is made by user offices for the courses approved by RAC.
What are the training programmes conducted at RTI, Chennai?
This Institute conducts General and EDP courses. This Institute also holds seminars / on various topics. General Courses on Goods and Service Tax(GST), Civil and Commercial Audit, Finance and Appropriation Accounts and Management Development Aptitude, Right to Information Act etc. are conducted, In EDP, courses on Data Analytics, Audit in IS Environment, Oracle-SQL Queries, IS Security Management System, IS Audit (Basic), IS Audit (Advanced), IDEA and using MS Excel and MS Access as IS Audit Tool are conducted.
Can an Officer(s)/Official(s) not working in IAAD be trained at RTI Chennai ?
No, this Institute provides training to personnel working under Indian Audit and Accounts Department only.
Which are user offices of RTI, Chennai?
Offices located in Tamil Nadu and Kerala and also the Branch offices of Civil and Commercial Audit of other States located at Chennai are the user offices of Regional Training Institute, Chennai. There 15 user offices attached to this Institute.
Who are trained at Regional Training Institute (RTI), Chennai?
Regional Training Institute, Chennai caters to the training needs of all the Indian Audit and Accounts Department (IA&AD) offices located in Tamil Nadu and Kerala and also the Branch offices of Civil and Commercial Audit of other States located at Chennai.
When did this RTI, Chennai come into existence?
Regional Training Institute, Chennai, was established in the year 1979 and is functioning smoothly for the last 40 years
Who are we?
Regional Training Institute(RTI), Chennai is one of the nine Regional Training Institutes of Indian Audit and Accounts Department (IA&AD).
What is RTI ?
“Regional Training Institute”. RTI Allahabad is one of the nine Regional Training Institutes of Indian Audit and Accounts Department.
What is Regional Training Institute?
Regional Training Institute (RTI). It is situated at Jaipur. It comes under Indian Audit & Accounts Department. There are total Ten such RTIs in this department ""and Two Regional Training Centers(RTCs) "Delhi and Bangalore".
How is the independence of the CAG ensured?
The Constitution enables the independent and unbiased nature of audit by the CAG by providing for: His appointment by the President of India Special procedure for removal (like a Supreme Court Judge) Salary and expenses Charged (not Voted) to the Consolidated Fund of India Disallowing his holding any other Government office after his term expires
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How is the IA&AD organised?


The office of the CAG in New Delhi directs, monitors and controls all activities connected with audit, accounts and entitlement functions of the IA&AD. At the field level there are 133 offices:

  • Offices of the Accountants General (Audit) in every State responsible for audit, 
  • Offices of the Accountants General (A&E) for compilation of State accounts and carrying out the entitlement functions, 
  • Principal Directors of Audit responsible for audit of the Union activities including all Civil Ministries and Departments, Defence, Railways, Posts and Communications, 
  • Offices of the Member Audit Board entrusted with audit of Central Public Sector undertakings. 
  • Overseas offices for auditing the Indian Missions abroad.
How does CAG perform his role?


The CAG is assisted by the Indian Audit and Accounts Department (IA&AD) to discharge his constitutional role. 
At the top and middle managerial level of the IA&AD there are around 600 Indian Audit and Accounts Service (IA&AS) officers. They are either directly recruited through the Civil Services examination conducted by the UPSC or inducted by promotion from Group B (supervisory staff).
There are subordinate cadres whose strength is approximately 47000. They consist of gazetted supervisory cadre (Group B) of Senior Audit/Accounts Officers, Audit Officers and Assistant Audit Officers and a support staff cadre (Group C).

What happens to the Audit Reports?


The reports of the CAG are submitted to the President in case of the Union and to the Governor in case of the State who in turn cause them to be tabled before the House. Once tabled in the House, the Reports stand permanently referred to the Central and State Standing Committees on Public Accounts (PAC)/Committees on Public Undertakings (COPU). These specialised committees have been constituted to facilitate timely and intensive scrutiny of the Annual Accounts and the Audit Reports thereon. The Committees select those findings and recommendations from our reports that they judge to be the most critical to the public interest and arrange for hearings on them. We provide technical assistance to the Committees in this task. At the hearings of the Committees, the executive can be called to account for their actions/inactions. Based on their Examination, the Committees prepare and submit their reports to the Legislature that summarise the  Committee's hearings, the action taken by the executive and include recommendations to improve administrative practices and procedures.

What do our Reports focus on?


An Audit Report contains the final, fully corroborated audit findings. These may have been accepted by the department and/ or are proved factually and are material enough to be placed before the Legislature. The objective of our audit is to bring about improvement in the management and conduct of government's activities and programmes. We seek to determine the nature of the inadequacies identified, whether they are isolated or recurring. We want not only to stimulate corrective action but to ensure that the lapse does not occur again. We make appropriate, informed and implementable recommendations to improve systems, procedure and processes.

What types of Reports does the CAG bring out?


The Audit Reports of the CAG submitted to the Parliament and State Legislatures consist of compliance and performance audit reports covering revenue collection and expenditure of Government, separate audit reports on the functioning of certain autonomous bodies as provided by legislation, reports on the Financial position of Central and State Governments and reports on the adherence to the Appropriation Acts passed by Parliament and Legislatures. The CAG also submits the certified annual accounts of the States, known as the Finance and Appropriation Accounts, to the State Legislatures.

What are the types of audit we do?

Depending upon the objective of audit, we classify audits by CAG into:

Compliance Audit

focuses on whether a particular subject matter is in compliance with the criteria. Compliance auditing is performed by assessing whether activities, financial transactions and information are, in all material aspects, in compliance with the applicable authorities which include the Constitution, Acts, Laws, rules and regulations, budgetary resolutions, policy, contracts, agreements, established codes, sanctions, supply orders, agreed terms or the general principles governing sound public sector financial management and the conduct of public officials.

Financial Attest Audit

focuses on determining whether an entity’s financial information is presented in accordance with the applicable financial reporting and regulatory framework. This is accomplished by obtaining sufficient and appropriate audit evidence to enable the auditor to express an opinion as to whether the financial information is free from material misstatement due to fraud or error.

Performance Audit

focuses on whether interventions, programmes and institutions are performing in accordance with the principles of economy, efficiency and effectiveness and whether there is room for improvement. Performance is examined against suitable criteria and the causes of deviations from those criteria or other problems are analysed. The aim is to answer key audit questions and to provide recommendations for improvement.

Apart from these traditional audits, we have successfully done a number of audits of Information Technology (IT) Systems and on Environmental issues

Whom do we audit?


The organisations subject to the audit of the CAG are:-

  • All the Union and State Government departments including the Indian Railways,Defence and Posts and Telecommunications. 
  • About 1500 public commercial enterprises controlled by the Union and State governments, i.e. government companies and corporations. 
  • Around 400 non-commercial autonomous bodies and authorities owned or controlled by the Union or the States. 
  • Bodies and authorities substantially financed from Union some of the local bodies and Panchayati Raj  Institutions which are critical grass root agencies for implementation of developmental programmes and delivery of services.
What powers does the CAG have to perform his role?


In order to carry out his wide audit mandate in an unfettered manner the Act provides for:

  • Power to inspect any office or organisation subject to his audit.
  • Power to examine all transactions and question the executive.
  • Power to call for any records, papers, documents from any audited entity.
  • Power to decide the extent and manner of audit.
What are the duties of the CAG?


As envisaged in Article 149 of the Constitution, the Parliament enacted a detailed legislation called the CAG’s Duties, Powers and Conditions Act in 1971 which describes his mandate and puts almost every spending, revenue collecting or aid/grant receiving unit of the Government (the Centre and the States) under his audit domain. His duties are to audit and report upon:

  • All receipts into and spending from the coffers (called the Consolidated Fund) of the Union and State Governments. 
  • All transactions relating to the Emergency expenses (called Contingency Funds) and relating to the monies of the public held by the Government e.g. Postal savings, Vikas Patras (called Public Accounts) at Central as well as State levels.
  • All trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept in any Government department. 
  • All stores and stock accounts of all Government offices and departments. 
  • Accounts of all Government companies and Corporations e.g. ONGC, SAIL etc. 
  • Accounts of all autonomous bodies and authorities receiving Government money e.g. municipal bodies, IIM's, IIT's, State Health societies. 
  • Accounts of any body or authority on request of the President/Governor or on his own initiative.

The Act also provides for compilation of accounts of the State Governments from the subsidiary accounts maintained by the State Governments.

How is the independence of the CAG ensured?


The Constitution enables the independent and unbiased nature of audit by the CAG by providing for: 

  • His appointment by the President of India 
  • Special procedure for removal (like a Supreme Court Judge) 
  • Salary and expenses Charged (not Voted) to the Consolidated Fund of India 
  • Disallowing his holding any other Government office after his term expires
Who are we?


In a democracy, those holding power and positions of responsibility must be answerable for their actions. For this purpose the Constitution has mandated several institutional     mechanisms like the Judiciary, Vigilance bodies and an independent Supreme Audit Institution (SAI).The Comptroller and Auditor General of India (CAG) and the Indian Audit and Accounts Department (IAAD) functioning under him, constitute the Supreme Audit Institution of India. The Constitution of India has mandated us as the auditors to the nation. We are thus an instrument for ensuring accountability. Articles 149-151 of the Constitution prescribe the unique role of the CAG.