This document is the performance report of the Supreme Audit Institution of India for 2021-22. Some key highlights include:
- SAI India finalized 165 audit reports for presentation in parliament and state legislatures, outperforming the previous year.
- Finance and appropriation accounts for 27 of 28 states for 2020-21 were compiled and certified by March 2022.
- SAI India's One-IAAD-One-System application was further developed to digitize business processes, with 102 offices onboarded.
- Natural resource accounting was advanced, with asset accounts of mineral and non-renewable resources prepared for most states.
Office of the C&AG of India for the year 1955 on Manual of the Higher Audit D...Life of A Public Auditor
Office of the C&AG of India for the year 1955 on Manual of the Higher Audit Department, Government of Kerala (Issued By the Comptroller Cochin)(First-Edition) from the archive of C&AG's Central Archival Library and Museum....
Constituent Assembly Debates Volume VIII 30 May 1949 - Discussion on draft Co...Life of A Public Auditor
Constituent Assembly Debates Volume VIII 30 May 1949 - Discussion on draft Constitution of India relating to provisions of C&AG of India - Discussion on Amendment No. 1975 to 1982 and Speech of Dr. B R Ambedkar on constitutional provisions relating to C&AG of India from the archive of C&AG's Central Archival Library and Museum....
An Introduction to Indian Government Accounts and Audit, Second Edition 1940Life of A Public Auditor
An Introduction to Indian Government Accounts and Audit, Second Edition of 1940 issued under the authority of the Auditor General of India from the archive of C&AG's Central Archival Library and Museum...
Government of India Act 1935 - Provisions relating to Audit and Accounts was made part of Government of India Act 1935 from the archive of C&AG's Central Archival Library and Museum...
Audit Code, Appendix 16, Second Edition (Revised) 1934 on Instructions for the preparation of Appropriation Accounts and the Report of the Audit Officer thereon from the archive of C&AG's Central Archival Library and Museum...
Audit Code, Vol-1, First Edition, 1928 issued by the authority of Auditor General in India. Embodying all corrections issued to First Edition upto 30th November 1928 from the archive of C&AG's Central Archival Library and Museum...
This document is the performance report of the Supreme Audit Institution of India for 2021-22. Some key highlights include:
- SAI India finalized 165 audit reports for presentation in parliament and state legislatures, outperforming the previous year.
- Finance and appropriation accounts for 27 of 28 states for 2020-21 were compiled and certified by March 2022.
- SAI India's One-IAAD-One-System application was further developed to digitize business processes, with 102 offices onboarded.
- Natural resource accounting was advanced, with asset accounts of mineral and non-renewable resources prepared for most states.
Office of the C&AG of India for the year 1955 on Manual of the Higher Audit D...Life of A Public Auditor
Office of the C&AG of India for the year 1955 on Manual of the Higher Audit Department, Government of Kerala (Issued By the Comptroller Cochin)(First-Edition) from the archive of C&AG's Central Archival Library and Museum....
Constituent Assembly Debates Volume VIII 30 May 1949 - Discussion on draft Co...Life of A Public Auditor
Constituent Assembly Debates Volume VIII 30 May 1949 - Discussion on draft Constitution of India relating to provisions of C&AG of India - Discussion on Amendment No. 1975 to 1982 and Speech of Dr. B R Ambedkar on constitutional provisions relating to C&AG of India from the archive of C&AG's Central Archival Library and Museum....
An Introduction to Indian Government Accounts and Audit, Second Edition 1940Life of A Public Auditor
An Introduction to Indian Government Accounts and Audit, Second Edition of 1940 issued under the authority of the Auditor General of India from the archive of C&AG's Central Archival Library and Museum...
Government of India Act 1935 - Provisions relating to Audit and Accounts was made part of Government of India Act 1935 from the archive of C&AG's Central Archival Library and Museum...
Audit Code, Appendix 16, Second Edition (Revised) 1934 on Instructions for the preparation of Appropriation Accounts and the Report of the Audit Officer thereon from the archive of C&AG's Central Archival Library and Museum...
Audit Code, Vol-1, First Edition, 1928 issued by the authority of Auditor General in India. Embodying all corrections issued to First Edition upto 30th November 1928 from the archive of C&AG's Central Archival Library and Museum...
Audit Code Volume-II Appendices and Forms, First Edition (Reprint), issued by authority of the Auditor General in India. Embodying all corrections up to 30th November 1928 from the archive of C&AG's Central Archival Library and Museum...
Compilation of Audit Rulings 1928 issued by authority of the Auditor General in India from the archive of C&AG's Central Archival Library and Museum...
An Introduction to Indian Government Audit, Second Edition (corrected up to 1st May 1925) from archive of C&AG's Central Archival Library and Museum...
Method of Selection for Gazzetted appointments in the Financial Department of...Life of A Public Auditor
Formation of a General Department of Account including the offices of Audit, Pay and Account on 4th December 1857 and Methods of selection for Gazetted Appointments in the Financial Department of the Government of India from the archive of C&AG's Central Archival Library and Museum....
Report No.22 of 2023 - Union Government - Ministry of Civil Aviation - Compli...Life of A Public Auditor
C&AG Report No.22 of 2023 - Union Government - Ministry of Civil Aviation - Compliance Audit on Regional Connectivity Scheme - UDAN (Ude Desh Ka Aam Naagrik) tabled in the parliament on 10 August 2023
Report No.19 of 2023 – Union Government – Ministry of Road Transport and High...Life of A Public Auditor
C&AG Report No.19 of 2023 – Union Government – Ministry of Road Transport and Highways – Performance Audit on “Implementation of Phase-I of Bharatmala Pariyojana” tabled in the parliament on 10 August 2023...
The document summarizes the regulations on audit and accounts by the Comptroller and Auditor General of India. It outlines the CAG's audit mandate derived from the constitution to audit all expenditures, receipts and transactions of governments in India. It describes the types of audits conducted including financial, compliance and performance audits. It also discusses the scope and framework of audits carried out by the CAG to examine legality, validity, regularity, propriety, economy, efficiency and effectiveness of financial management.
This document outlines the Auditing Standards of the Comptroller and Auditor General of India (CAG). It discusses the purpose, authority, and mandate of the Auditing Standards. The key prerequisites for the functioning of the Supreme Audit Institution are also described, including independence, accountability and transparency, ethics, and quality assurance. The document provides details on each of these prerequisites. It notes that the Auditing Standards establish norms for all public sector audit engagements conducted by the CAG and are aligned with the International Standards of Supreme Audit Institutions. The Standards are effective from April 2017 and are to be applied to all audits conducted by the CAG on or after this date.
Audit Code Volume-II Appendices and Forms, First Edition (Reprint), issued by authority of the Auditor General in India. Embodying all corrections up to 30th November 1928 from the archive of C&AG's Central Archival Library and Museum...
Compilation of Audit Rulings 1928 issued by authority of the Auditor General in India from the archive of C&AG's Central Archival Library and Museum...
An Introduction to Indian Government Audit, Second Edition (corrected up to 1st May 1925) from archive of C&AG's Central Archival Library and Museum...
Method of Selection for Gazzetted appointments in the Financial Department of...Life of A Public Auditor
Formation of a General Department of Account including the offices of Audit, Pay and Account on 4th December 1857 and Methods of selection for Gazetted Appointments in the Financial Department of the Government of India from the archive of C&AG's Central Archival Library and Museum....
Report No.22 of 2023 - Union Government - Ministry of Civil Aviation - Compli...Life of A Public Auditor
C&AG Report No.22 of 2023 - Union Government - Ministry of Civil Aviation - Compliance Audit on Regional Connectivity Scheme - UDAN (Ude Desh Ka Aam Naagrik) tabled in the parliament on 10 August 2023
Report No.19 of 2023 – Union Government – Ministry of Road Transport and High...Life of A Public Auditor
C&AG Report No.19 of 2023 – Union Government – Ministry of Road Transport and Highways – Performance Audit on “Implementation of Phase-I of Bharatmala Pariyojana” tabled in the parliament on 10 August 2023...
The document summarizes the regulations on audit and accounts by the Comptroller and Auditor General of India. It outlines the CAG's audit mandate derived from the constitution to audit all expenditures, receipts and transactions of governments in India. It describes the types of audits conducted including financial, compliance and performance audits. It also discusses the scope and framework of audits carried out by the CAG to examine legality, validity, regularity, propriety, economy, efficiency and effectiveness of financial management.
This document outlines the Auditing Standards of the Comptroller and Auditor General of India (CAG). It discusses the purpose, authority, and mandate of the Auditing Standards. The key prerequisites for the functioning of the Supreme Audit Institution are also described, including independence, accountability and transparency, ethics, and quality assurance. The document provides details on each of these prerequisites. It notes that the Auditing Standards establish norms for all public sector audit engagements conducted by the CAG and are aligned with the International Standards of Supreme Audit Institutions. The Standards are effective from April 2017 and are to be applied to all audits conducted by the CAG on or after this date.
Guidance Note on Usage of Remote Sensing Data and Geographic Information Syst...
Speech of President of India on Audit Diwas of SAI India on 16 November 2023
1. Page 1 of 4
भारत की राष्ट्रपतत श्रीमती द्रौपदी मुमुु का Audit Diwas Celebrations में
सम्बोधन
नई ददल्ली, 16 नवंबर, 2023
आज आयोजजत हो रहे तीसरे Audit दिवस क
े अवसर पर सबसे पहले मैं भारत
में Audit व्यवस्था क
े ललए काययरत लगभग 45 हजार लोगों की टीम क
े प्रत्येक
सिस्य को बधाई िेती हूं। आज क
े ही दिन यानी 16 नवूंबर को, वर्य 1860 में
भारत क
े प्रथम Auditor General को ननयुक्त ककया गया था। इस तरह िेश
की वतयमान audit व्यवस्था क
े पीछे एक 160 वर्ों से भी लूंबी अवधध की ववरासत
ववद्यमान है।
C&AG क
े नेतृत्व में सरकार क
े audit समुिाय ने integrity, governance और
system building को मजबत बनाने में अपना महत्वपर्य योगिान दिया है।
इसक
े ललए मैं आप सब की और आपक
े पवयवती कमयचाररयों एवूं अधधकाररयों की
सराहना करती हूं।
आज ववश्व-समुिाय में भारत की अग्रर्ी जस्थनत audit क
े क्षेत्र में भी दिखाई िेती
है। भारत द्वारा G20 की अध्यक्षता की सवयत्र सराहना की गई है। ववश्व की क
ु ल
GDP में G20 िेशों का लगभग 85% दहस्सा है। इसललए G20 िेशों में Financial
propriety तथा सुशासन को और सुदृढ़ बनाने का ववश्व-व्यापी लाभ होगा। भारत
द्वारा G20 की अध्यक्षता क
े िौरान भारत क
े C&AG, श्री धगरीश चन्द्र मुमुय जी
ने G20 िेशों क
े Supreme Audit Institutions की अध्यक्षता की। इसक
े ललए
मैं आपको बधाई िेती हूं। भारत द्वारा SAI 20 की अध्यक्षता क
े िौरान, Blue
Economy और Responsible Artificial Intelligence क
े मुद्िों पर ज़ोर दिया
2. Page 2 of 4
जाना, भववष्य क
े बारे में road-map तैयार करने का अच्छा प्रयास है। अन्द्य
अूंतर-राष्रीय मूंचों पर भी भारत का C&AG सूंस्थान अग्रर्ी भलमका ननभा रहा
है। Supreme Audit Institutions का मागयिशयन करना भारत क
े C&AG सूंस्थान
क
े global leader in public sector auditing बने रहने क
े vision क
े सवयथा
अनुरूप है।
External Auditor क
े रूप में भारत क
े C&AG द्वारा United Nations से जुड़े
अनेक महत्वपर्य सूंस्थानों का audit ककया गया है। अन्द्य अनेक प्रनतजष्ित अूंतर-
राष्रीय सूंस्थान audit क
े ललए भारत की C&AG की टीम की सेवाएूं प्राप्त करते
हैं। यह C&AG टीम की ववश्व-स्तरीय िक्षता का प्रमार् है। मुझे यह जानकर
प्रसन्द्नता हुई है कक इस टीम द्वारा अनेक िेशों को audit क
े क्षेत्र में सक्षम
बनाने क
े ललए सहयोग प्रिान ककया जा रहा है।
मुझे ववश्वास है कक आप सब financial audit, compliance audit तथा
performance audit क
े क्षेत्रों में ववश्व की अन्द्य Supreme Audit Institutions
क
े ललए नए प्रनतमान और आिशय स्थावपत करेंगे।
िेववयो और सज्जनो,
जैसा कक सभी जानते हैं, वर्य 1857 क
े स्वाधीनता सूंग्राम क
े पररर्ाम-स्वरूप वर्य
1858 में ब्रिदटश हुकमत ने East India Company क
े शासन सूंबूंधी अधधकारों
को समाप्त करक
े भारत की व्यवस्था को सीधे British Crown क
े अधीन
स्थानाूंतररत कर दिया। तब से लेकर द्ववतीय ववश्व-युद्ध तक क
े कालखण्ड क
े
िौरान Colonial Systems को मजबत बनाने क
े ललए अनेक कानन और सूंस्थान
बनाए गए। आज हम स्वाधीन भारत की ववकास यात्रा क
े अमृत काल से गुजर
रहे हैं। इस िौर में colonial mind-set से बाहर आकर समता-मलक और
लोकताजन्द्त्रक सोच क
े साथ आगे बढ़ने को एक राष्रीय प्राथलमकता का िजाय दिया
गया है। मेरा मानना है कक परूंपराओूं और व्यवस्थाओूं में जो क
ु छ उपयोगी है
3. Page 3 of 4
उसे हम जारी रखें तथा जो क
ु छ समता, लोकतन्द्त्र तथा त्वररत ववकास क
े अनुरूप
नहीूं है उसे छोड़ िें या सुधारें।
हमारे सूंववधान ननमायताओूं ने सुशासन और राष्र-ननमायर् क
े दहत में Comptroller
and Auditor-General of India को ववशेर् अधधकार और िजाय प्रिान ककया।
यह अधधकार सूंसिीय प्रर्ाली क
े तहत प्रिान ककया गया। इस सूंिभय में डॉक्टर
बाबासाहब आूंबेडकर क
े एक महत्वपर्य वक्तव्य का अक्सर उल्लेख ककया जाता
है। C&AG क
े महत्व क
े ववर्य में बाबासाहब ने कहा था:
“I am of the opinion that this dignitary or officer is probably the
most important officer in the Constitution of India. He is the one
man who is going to see that the expenses voted by Parliament
are not exceeded, or varied, from what has been laid down by
Parliament.”
बाबासाहब क
े इस वक्तव्य में यह भी ध्यान िेने योग्य बात है कक सूंसि का
ननर्यय सवोपरर है। सूंसि का ननर्यय, जनता की आकाूंक्षाओूं को पररलक्षक्षत करता
है। आज हमारे िेशवासी वर्य 2047 तक एक ववकलसत भारत क
े ननमायर् की दिशा
में तेजी से आगे बढ़ना चाहते हैं। C&AG सदहत, िेश क
े सभी महत्वपर्य सूंस्थानों
और समुिायों को इस लक्ष्य को प्राप्त करने में अपना योगिान िेना है।
मुझे यह जानकर प्रसन्द्नता हुई है कक C&AG द्वारा Centre for Data
Management and Analytics की स्थापना सदहत अनेक ऐसे किम उिाए हैं
जजनमें भववष्य क
े अनुरूप digital technology तथा अन्द्य आधुननक पद्धनतयों
का उपयोग ककया जा रहा है। भववष्य क
े प्रनत यह सजगता उपयोगी लसद्ध होगी।
िेववयो और सज्जनो,
वर्य 1949 में अूंगीकृ त ककए गए हमारे सूंववधान क
े मल अूंग्रेजी पाि में
Comptroller and Auditor-General of India तथा अधधकृ त दहन्द्िी अनुवाि
4. Page 4 of 4
में ‘भारत का ननयूंत्रक-महालेखापरीक्षक’ पिनाम दिया गया है। लेककन आज
C&AG की परी टीम से अपेक्षा की जाती है कक वे ऐसे ननयूंत्रक और परीक्षक क
े
रूप में योगिान िें जो िेश की ववकास यात्रा में सहयात्री भी हो तथा मागयिशयक
भी हो। ननकट भववष्य में भारत को ववश्व की तीसरी सबसे बड़ी अथय-व्यवस्था
बनाने में आप सब की ववशेर् भलमका रहेगी।
वैजश्वक प्रनतस्पधाय से युक्त आज की बाजार व्यवस्था का प्रभाव सभी सूंस्थानों
एवूं उद्यमों क
े ललए प्रासूंधगक है। नैनतकता पर आधाररत प्रनतस्पधाय की क्षमता
िेश क
े सभी उद्यमों एवूं काययकलापों में ननरूंतर बढ़नी चादहए। Financial
propriety तथा legality सुननजश्चत करते हुए accelerated growth and
development क
े राष्रीय लक्ष्यों को प्राप्त करने की दिशा में आने वाले अवरोधों
को िर करना, C&AG सदहत, सुशासन क
े ललए जजम्मेिार प्रत्येक सूंस्था एवूं
व्यजक्त क
े प्रभावी योगिान की कसौटी है।
मैं चाहूंगी कक auditor को आलोचक नहीूं बजल्क सुशासन का सत्रधार समझा
जाए; ऐसा मागयिशयक समझा जाए जजसकी scrutiny से सही राह पर चलने की
सीख लमलती है।
मुझे ववश्वास है कक भारत की नई प्रनतष्िा, नई आकाूंक्षाओूं और नए लक्ष्यों क
े
अनुरूप C&AG की टीम सिैव तत्पर रहेगी तथा नैनतकता-पर्य त्वररत ववकास
को बल प्रिान करेगी। मैं आप सब क
े स्वर्र्यम भववष्य की मूंगलकामना करती
हूं।
धन्द्यवाि!
जय दहन्द्ि!
जय भारत!