OVERVIEW AND FUNCTIONS
The Office of the Principal Accountant General (General & Social Sector Audit) Madhya Pradesh, Gwalior ,which is a part of the Indian Audit and Accounts Department, functions under the Comptroller and Auditor General of India and performs audit of Civil and Commercial Departments, Local and Autonomous bodies , PSUs of the State Government of Madhya Pradesh. These auditee units are categorized under General Sector and Social Sector.
The Office of the Principal Accountant General (General & Social Sector Audit) Madhya Pradesh Gwalior came into existence on 1st March 1984 consequent upon the restructuring of the Accountants General office in the Indian Audit & Accounts Department separating functions of audit and accounts within the department.
The Headquarter of this office is housed in “AUDIT BHAVAN” at Gwalior. This office was known as Office of the Principal Accountant General (Civil & Commercial Audit), Madhya Pradesh, prior to 1st April 2012.
Major functions of the office
Principal Accountant General (General&Social Sector Audit )Madhya Pradesh, Gwalior is entrusted with the following functions:-
Certification of Finance and Appropriation Accounts and inclusion of comments in the Audit Reports.
Preparation of Audit Reports related to State Finances and Civil Reports of State Government and Annual Technical Inspection report on Local bodies.
Expenditure Audit of Civil and Commercial Departments, Local & Autonomous bodies, PSUs of the State Government of Madhya Pradesh as categorized under General Sector and Social Sector.
Audit under Sections 13, 14,15,19 and 20 of the Comptroller and Audit General’s (Duties ,Powers and Conditions of Services) Act,1971 in respect of authorities and bodies under civil departments as referred in above para.
All matters concerning Audit Reports (Civil) including assistance to Public Accounts Committee for discussion in their meetings.
Issue of Audit certificate in respect of Centrally sponsored, Central sector, State Plan schemes, World Bank and other externally aided projects/ schemes run by the departments and audited by this office.
Cadre control of Group B, C and D employees of the Office of the Principal Accountant General (General and Social Sector Audit), Madhya Pradesh, Office of the Accountant General (Economic &Revenue Sector Audit), Madhya Pradesh and also office of the DGCR, New Delhi at branch Gwalior.
Estate Management of the Staff / Officers residences and other property of IA&AD at Gwalior.
Deputation of the IA&AD officials to State Government.
Scope of Audit
While fulfilling his Constitutional obligations mentioned in the Comptroller & Auditor General (DPC) Act 1971 examines various aspects of Government expenditure and receipts which include among others:-
Audit against provision of funds to ascertain whether the money shown as expenditure in the accounts were authorized for the purpose for which they were spent.
Audit against rules and regulations to see whether the expenditure incurred was in conformity with the laws, rules and regulations framed to regulate the procedure for expending public money.
Audit of sanctions and expenditure to see that every item of expenditure was done with the approval of the competent authority and was authorized for expending the public money.
Propriety Audit which extends beyond scrutinizing the mere formality of expenditure to its wisdom and economy and to bring to light cases of improper expenditure or waste of public money.
Performance audit to see that schemes, programs have achieved the desired objectives at lowest cost and given the intended benefits.
After Independence, there has been a tremendous spurt in economic development and social welfare activities with the huge increase in expenditure –revenue and capital – and in receipts and borrowings to match the expenditure. The change in the character of government and the complex nature of its activities called for a change in the nature and scope of audit. Audit has evolved from mere accounting and regularity check to evaluation of the systems and the end results of the operations of government, testing their economy, efficiency and effectiveness.
The due receipts to Government has been properly assessed, collected and deposited in to Government Account.