The Comptroller and Auditor General of Bangladesh (CAG) is a constitutional organization and the supreme audit institution of the country. This institute is responsible for maintaining accounts of the republic and auditing all receipts and expenditure of the Government of Bangladesh, including those of bodies and authorities substantially financed by the government. The reports of the CAG are discussed by the Public Accounts Committee, which is a standing committee in the Parliament of Bangladesh.
In more recent times, in addition to carrying out the traditional approach of conducting financial audits and compliance audits, the Office of the Comptroller and Auditor General of Bangladesh (OCAG) has introduced performance audits, which focus on evaluating economy, efficiency and effectiveness in the management of public resources of different government entities.
List of comptrollers and auditors general On 11 May 1973, the first comptroller and auditor-general was appointed by the government of Bangladesh. Since then there were 12 people who led office of the comptroller and auditor general of Bangladesh. A list is given below including the running CAG-
+OrderComptroller and Auditor GeneralTerm startTerm end1Late Fazle Kader Muhammad Abdul Baqui11 May 197331 December 19752Osman Ghani Khan 1 March 197631 December 19823A K Azizul Huq1 January 198329 March 19894Gholam Kibria30 March 198931 December 19915Khondkar Moazzamuddin Hossain7 March 199229 March 19966M. Hafizuddin Khan3 April 19967 August 19997Syed Yusuf Hossain8 August 19994 February 20028Muhammad Ahsan Ali Sarkar5 March 200231 December 20029Asif Ali2 January 20031 January 200810Ahmed Ataul Hakeem12 February 200811 February 201311Masud Ahmed28 April 201326 April 201812Mohammad Muslim Chowdhury17 July 201816 July 2023 13Md. Nurul Islam26 July 2023Incumbent
Functional areas At present, there are 17 (seventeen) different Audit Directorates, carrying out audits on behalf of the CAG in the government offices and the public sector entities. Each of the Directorates is headed by a Director General. A list of audit directorates are given below:
1. Directorate of Civil Audit 2. Directorate of Revenue Audit 3. Directorate of Commercial Audit 4. Directorate of Works Audit 5. Directorate of Transport Audit 6. Directorate of Foreign Aided Project Audit 7. Directorate of Postal, Telecommunication, Science & Technology Audit 8. Directorate of Defense Audit 9. Directorate of Health Audit 10. Directorate of Education Audit 11. Directorate of Agriculture & Environment Audit 12. Directorate of Local Government & Rural Development Audit 13. Directorate of Social Safety Net Audit 14. Directorate of Power & Energy Audit 15. Directorate of IT & Public Services Audit 16. Directorate of Constitutional Bodies Audit 17. Directorate of Mission Audit
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