Governmentauditoo

Meaning
Systematic ¢ Independent Examination

•
FAO

.
E/V
.

Objective Accountability →
PRI
EE →

Eddy
.

Reports →
¢ Recommendations

CAGMR
•

Mehrishi
Rajiv
.

India
Current CAG
of
 ofAudi
Expenditure

.
Examine me
fulfilment of -
Conditions
for Incurring Government
exp

is
Examination
of following Required

•
/ Orders

Propriety
Provisos
•

Sanctions
Rules
Performance
.
of funds
•
Audit
°
Audit

Audit
of / Order
Rules

Regularity= / legality )

Rules
/ Order

Power to

anasanoionexp
incur
* How claims

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Regulating

How money
is
withdraw an
 Propriety
Audit

Improper / wasteful Expenditure

though Expper R/R
° Even → was as

•
May satisfy all me Requirements of a Regular Audit .

But
May still be highly wasteful .

Example
•

.
Examine Public
financial Morality
→ wisdom

→
faithfulness
→ EOT / Economy of Transaction
•
No hand / fast Rule Can be laid down
Regarding Stds
of fin . Prop .

Expenditure is incurred Wim same

degree of vig
As Man
of OP would hover Exercise
-

a
-
 =
TT
are
Did
)

T/O/D Responsible for

TEA
By -
keeping of Such Account

aped
Treasuries
/oHiu/ Department

Mody
Anton
Provisions Related Audit
2 General to

Trading
.

n-C_I.ro
Authority
Centoms
Publicists
AIR Exp CFI
land of /
and
of

Expenditure
From each
. →
state

O_O
Contingencies
-
-

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<
-

-
-

AIR →
of union
/ state
Relating to

, /
/ , ,

AIR A -
Dept / Union Istana

3
of Regis
Audit
/
Expedia Body
/ Authority

•
.

°
Substantially financed by
Grants
/ Loans

•
From CFI -

UISHTLA
CAG Audit Report
Re/E×
→ -
→
 gf
.
.
/ ( GIL )
Audit
of Grants Loans
•

.
all → Given for -
se

→
CAG →

Fast
UTLI
speed
whimsy
@
✓

Procedure in this behatt #

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Rules
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Audit of Accounts stock

.

of stores 1

t -
-

Kept in
Any
o Hice / Dept of Union or state
-

7. Audit
of Govt Cos I Corporation

of
in Accordance with me Provisions Co 's Act

2013
 performance of
Duties
Pouienofcaa in

0 Inspect →

Paper
Books
Require

}-
→
Any
Bstsseitfeatonaas

Accounts
o@ofAecour4.O
Relevant
which is
for
Audit

/ change of
Put To in
3 .

-
Questions
-
Make
-
observation
-
→
person
oltiu

for Information
Required
Call →
for
- L

Preparation Report
of Account
 salient
features of Local Bodies

*
.

Budgetary Expenditure Accounting

Procedure Control System

BP EC AS

PR0CEDURE•
BUDGETARY
A
Objective
A Rates
0 Taxation Fees
°

Aspect of level
of , ,

Aspects
Objective
-
- ↳
Cielingon expenditure ( Reycapj

← )
Financial Funds Raised
/ Money spent
Accountability In Acc .
with Rules / Regulation

Control of
Expenditure

EXPENDITURE CONTROL

÷ # ¥
34¥ State £ Case tt clean Demarcation
hire
£ 34¥ Executive Fi
legislative
Council

Ty
legislature
→

•
LOCAL Bodies
Executive →
oltiwis Lomemisonets
e.
g.
-

•
Regular Matters
of Rey Exp → Executive
wing
special situation Reduction is
prop taxes sanction
from legislative
.

• →

is
wing necessary
 Aiding
system

→ Conventional → Cash
generally
/ Recent Accrual
gradually → In me
past →

Register → Taxes
,
cheques ,
Assets ,
ek

BRS Basis
° →
Compulsory on Monthly

Vouchers → Each
type of Transaction
°

Regional /
submission Periodical Basis at state
.

Summary → →

level .
 Background
Localbodies
of

Local
Self Government in Urban Area
•

an

Revenue
spying
Add
I
- -
✓ -
✓ →
Administration
of Locality (
village ltownkihel Area

L0CALTAX→
-

L0CALSERV1=
smaller
By a Body Representing Local Inhabitants
than
→
Having fairly large State
→ →

Different from / STATE

→
→ CENTRAL
= =

Cantonment

M#>
Comm

1-
Town Area
Tuna # com
Corp
.

Notified
Area Com .
 LB →
Man

cat ⇐Gouezmen .

←
1 Who Local Audit
fund
→

state
wing of uout
→
Big Municipal Corp
.

like Delhi
) Mumbai
Can
Appoint more

Own Auditor

→ Auditor Must Ensure

Authenticity of App .

F
Aspect to be Covered .

✓
D Fairness Content
of
-

Presentation FS

s|w of system of
IC

fuuyReuiueC
-

Adherence to
Administrative
-
&
legal
Req .

Value

Detection
of errors &
fraud
-

-
Misuse
of Resources
 in Acc
3 Expenditure
- .

Taw &
Regulation
framed by CA=

Complaint Aum
.

y .

Sanctions

t.BE?yfagameaCA5.ProaisionaffundExp

Must be incurred
Prov and Au
from in monied

CA
by .

S/#P →
we Must ensure
that
s| PIP
⇒ Economically
Running intended
⇒
giving
Befits