The Office of the Principal Accountant
General (Civil Commercial Audit) Madhya Pradesh,
Gwalior, which is a part of the Indian Audit
Accounts Department functions under the Comptroller
and Auditor General of India and performs audit of
the civil, commercial departments/bodies and authorities
of the State Government of Madhya Pradesh and various
other Central Government department / organizations
situated in Madhya Pradesh.
The Office of the Principal Accountant
General (Civil & Commercial Audit) Madhya Pradesh,
Gwalior came into existence on 1st March 1984 as a
sequel to the restructuring of the Accountants General
offices in the Indian Audit & Accounts Department
and separation of audit and accounts functions in
the department.
Headquarters of this Office is housed in “AUDIT BHAVAN”
Gwalior. This office was known as Office of the Principal
Accountant General (Audit) I Madhya Pradesh, prior
to 1st October 2004.
Major functions of the office
Principal Accountant General (Civil
& Commercial Audit) Madhya Pradesh, Gwalior is
entrusted with the following functions:-
Certification of Finance Accounts
and Appropriation Accounts and inclusion of comments
in the Audit Report (Civil).
Local Audit and Central Audit of expenditure of all
the Civil departments of the State Government other
than Public Works, Public Health Engineering, Water
Resources and Forest departments and Revenue Receipts
and establishments of Central Government. Audit of
commercial undertakings viz. State government companies
and corporations. Audit of the financial sanctions
issued by the Government and their subordinate offices.
Audit under Sections 14,15,19 and
20 of the Comptroller and Auditor General’s (Duties,
Powers and Conditions of Services) Act, 1971 in respect
of authorities and bodies under civil departments
(referred to in para above.)
All matters concerning Audit Report
(Civil) and Audit Report (Commercial) including assistance
to Public Accounts Committee and the Committee on
Public Undertakings of the departments ( referred
in para(2)). Reports under Audit Board system are
also prepared including results of comprehensive performance
appraisals of selected commercial undertakings.
Issue of Audit certificates in respect
of Centrally sponsored, Central sector, State Plan
schemes, World Bank and other externally aided projects/schemes
run by the departments audited by this office.
Cadre control of Group B, C and D
employees of the Office of the Principal Accountant
General (Civil & Commercial Audit) Madhya Pradesh,
Office of the Accountant General (Works & Receipt
Audit) Madhya Pradesh, and Office of the Accountant
General, Chhattisgarh, Raipur.
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, the Comptroller & Auditor General
examines various aspects of Government expenditure,
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 authorised for expending
the public money.
• Propriety Audit which extends beyond scrutinising
the mere formality of expenditure to its wisdom and
economy and to bring to light cases of improper expenditure
or waste of public money.
• Performance audit to see that 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 attendant increase in
expenditure-revenue and capital - and in receipts
and borrowings to match the expenditure. The change
in the character of government and the complex nature
of its activities called for a change in the nature
and scope of audit. Audit has evolved from mere accounting
and regularity check to evaluation of the systems
and the end results of the operations of government,
testing their economy, efficiency and effectiveness.
