Accountant General (Works and Receipts
Overview and functions
The office of the Accountant General
(Works & Receipt Audit) Madhya Pradesh, Bhopal,
which is a part of the Indian Audit & Accounts Department
functions under the Comptroller and Auditor General
of India.This office is responsible for audit of works
and forest department of the state Govt and receipts
of the state and Central Government .
The office of the Accountant General
(Works & Receipt Audit) Madhya Pradesh, Bhopal 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, headed
by the Accountant General is housed at “53, Arera Hills”
Bhopal while the branch office, is situated in “AUDIT
BHAVAN” Gwalior. This office was known as office of
the Accountant General (Audit) II Madhya Pradesh, before
1st October 2004.
Major functions of the office
The Accountant General (Works and Receipt Audit) is
entrusted with the audit of :
Central receipts generated in the State
of Madhya Pradesh relating to the Departments of Income
Tax, Central Excise and Customs.
Receipts of the Government of Madhya
Expenditure of Forest, Public Works,
Water Resources, Public Health Engineering Departments
and Narmada Vally Development Authority.
Pradhan Mantri Gram Sadak Yojana- Implementation
of scheme in Madhya Pradesh.
Three Autonomous Bodies under section
19(2) & 14 (i) and (iii) of DPC Act 1971(Betwa River
Board, Narmada Control Autority ).
National Water Development Agency under
section 20(1) of CAG (DPC) Act, 1971 .
Audit of Appropriation Accounts of
the grants relating to above mentioned departments
In addition, the office also issues audit certificates
respect of World Bank assisted projects
& Central/Centrally Sponsored / State Plan schemes.
Scope of Audit
This office examines various aspects of Government expenditure,
which include among others:-
Audit against provision of funds to
ascertain whether the moneys shown as expenditure in
the Accounts were authorized for the purpose for which
they were spent.
Audit against rules and regulations
to see that the expenditure incurred was in conformity
with the laws, rules and regulations framed to regulate
the procedure for expending public money.
Audit of sanctions to expenditure to
see that every item of expenditure was done with the
approval of the competent authority in the Government
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.
Efficiency cum Performance audit to
see that Government programmes have achieved the desired
objectives at lowest cost and the intended benefits.
While conducting the audit of receipts
of the Central and State Governments, this office examines
whether the rules and procedures ensure that assessment,
collection and allocation of revenue are done in accordance
with the law and there is no leakage of revenue which
legally should come to Government.
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