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  1. Introduction

The Office of the Accountant General, Goa is a field office of the Indian Audit and Accounts Department under the Comptroller and Auditor General of India. The Comptroller and Auditor General is a constitutional authority appointed by the President of India. The functions of the Comptroller and Auditor General are derived mainly from the provisions of Article. 149 and 151 of the Constitution of India. The Comptroller and Auditor General’s Duties, Powers and Condition of Service (DPC) Act was passed by Parliament in 1971 under Article. 148(3) and 149 of the constitution. This office was upgraded on 1st January 2004 from the Office of the Senior Deputy Accountant General (Audit), Goa.

2.    Audit Mandate

The audit mandate of the CAG is defined in the CAG’s Act 1971. As per the provisions of the Act, the CAG has the mandate to audit and report upon:

  • All receipts and expenditure from the Consolidated Fund of the Union and State Governments;
  • All financial transactions in emergencies, outside the normal budget (called the Contingency Fund);
  • Inflows and outflows of private monies of the public held by the Government in trust eg. Small savings, deposits in lieu of services and obligations (called Public Accounts) at Central as well as State levels;
  • All trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept in any Governments Departments;
  • All stores and stock accounts of all Government offices and Departments;
  • Accounts of all Government companied, e.g. ONGC,SAIL, etc;
  • Accounts of all statutory corporations and bodies that provide for audit of their accounts by CAG, e.g., Food Corporation of India;
  • Accounts of all autonomous bodies and authorities substantially financed from Government money e.g. Panchayati Raj Institutions, Urban Local Bodies, Universities, Indian Institutes of Management, Indian
    Institutes of Technology, State Health Societies, etc.
  • The CAG may also agree to special audit engagements outside his mandatory commitments. Such engagements ordinarily relate to accounts of bodies involving substantial investment of public funds and may be accepted either on request of the President/Governor or own initiative; and
  • The CAG has also been entrusted the role of providing technical guidance and support to local fund auditors in certain states.

3.    Audit Functions of the Accountant General, Goa

Accountant General, Goa is entrusted with the following audit functions: 

  1. Audit of receipts and expenditure of the State Government Offices and State Autonomous Bodies including Goa University.
  2. Certification of Finance Accounts and Appropriation Accounts prepared by the State Government.
  3. Audit of State Government Companies, Corporation and Departmental Commercial Undertakings
  4. Review of the schemes/projects undertaken by the Union/State Government.
  5. Preparation of Composite Audit Report on the transactions of the State Government, and the Report on States Finances besides assisting the State Public Accounts/Undertaking Committees during examination of the concerned Reports.
  6. Issue of Audit Certificates relating to the World Bank aided Projects, Externally Aided Projects and Centrally Sponsored Schemes.




The functional wings of this Office are:

REPORT WING – Entrusted with finalization of material for Audit Reports, Report on State Finances, assisting the Accountant General while attending the Public Accounts Committee (PAC)/ Committee on Public Undertakings (CoPU) meetings and follow up on the Action Taken on the recommendation of PAC/CoPU.


The main responsibility of FAAAT shall be the financial attest audit of the Finance and Appropriation Accounts, Monthly Civil Accounts and monthly Appropriation Accounts. FAAAT shall also be responsible to undertake all activities connected with the planning, execution, reporting and documentation of audit of Finance and Appropriation Accounts, as well as co-ordination with other sections of the FAAG dealing with scrutiny of vouchers etc. and Local audit parties. They also provide inputs for audit of Finance and Appropriation Accounts and cover both sanction and voucher audits.

GENERAL SECTOR – General Sector Audit Wing is responsible for audit of the expenditure of 12 departments of Government of Goa under section 13 of DPC Act, 1971. Three autonomous bodies (Goa State Legal Service Authority, North Goa State Legal Service Authority and South Goa State Legal Service Authority, auditable under section 19 of DPC Act 1971 are audited by parties from this sector.  There are 116 auditee units under General Sector.

SOCIAL SECTOR – Social Sector Audit Wing undertakes the Audit of Accounts of State Departments/Agencies/PSUs/Abs grouped within the Social Sector under section 13,14,15,19, & 20 of C&AG’s DPC Act. 1971.  The total departments covered by the Social Sector are 19. 514 auditee units are covered. The social sector also provides Technical Guidance & Support (TGS) function relating to audit of accounts of Local Bodies.

ECONOMIC SECTOR – I – Economic Sector Audit Wing-I is responsible for audits of commercial undertakings under section 19 of C&AG’s DPC Act 1971 and trading activities of the State government. Audit of Government Companies is governed by Section 619 of the Companies Act, 1956. The accounts of the State Government Companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, who are appointed by the C&AG of India as per the provisions of Section 619(2) of the Companies Act, 1956. These accounts are also subject to supplementary audit conducted by C&AG as per the provisions of Section 619 of the Companies Act, 1956.

Audit of Statutory Corporations is governed by their respective legislations. C&AG is sole auditor for both the Statutory Corporations viz., Goa Industrial Development Corporation and Goa Information Technology Development Corporation. Audit of the transaction of Electricity, Agriculture, Animal Husbandry, Ports, Tourism and Forest Department also conducted by Economic Sector –I.

ECONOMIC SECTOR – II – Economic Sector Audit Wing – II is responsible for audit of the revenue (State receipts) and expenditure of 13 departments of Government of Goa under Section 13, 16, and 19 of CAG’s DPC Act 1971.

ADMINISTRATION, ESTABLISHMENT AND GENERAL SECTION – Deals with Office Administration/establishment matters and looks after the implementation of the Official Language


The audit process at the SAI level and the individual audit office level follows these stages.

The audit process involves preparing a report to communicate the results of audit. Article 151 of the Constitution envisages that the Comptroller and Auditor General of India will prepare and submit reports to the President or the Governor for laying in the Parliament or the State Legislatures as the case may be.