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Accountant General (Works and Receipts Audit)

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 Pradesh.

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 in

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 and effectiveness.