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:
3. Audit Functions of the Accountant General, Goa
Accountant General, Goa is entrusted with the following audit functions:
4. ORGANISATIONAL CHART
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.
FINANCIAL ATTEST AUDIT GROUP AND FINANCE AND APPROPRIATION ACCOUNT AUDIT TEAM (FAAG and FAAAT)
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
5. AUDIT PROCESS
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.