The comptroller and auditor general of india cag refers to both the supreme audit institution of india sai as well as the individual who heads the institution. Theoretical aspects of this manual is described in chapter 1 to chapter 5 which includes the mandate of the cag, intosai and asosai declarations on revenue audit and responsibilities of the respective audit directorates. Icisa it audit comptroller and auditor general of india. The calcutta municipal act 1951 along with modifications and amendments made. Comptroller and auditor general of india who keeps the accounts of the state and exercises audit functions on behalf of the comptroller and auditor general of india. In audit of revenue receipts, audit has to examine the judicial decisions or judgements with a view to. Audit report revenue sector for the year ended 31 march 2017 vi. Chapter i organisation and control of the indian audit and accounts. About the exam revenue audit examination revenue audit examination is held for assistant audit officers audit officers sr. The constitution of india provides for an independent office of the comptroller and auditor general of india cag. Comptroller and auditor general of indias manual of standing orders audit and the manual of outside audit department of the pr. Revenue audit manual comptroller and auditor general. End to end solution for audit of gst with predefined procedures and che.
The sai bangladesh published a revenue audit manual in august 2000 under previous reform initiative known as. The reports sections deals with the reports of the cag of india containing the audit. Comptroller and auditor general of india wikipedia. It shall be the duty of the head quarters branch of the revenue sector to keep this manual upto date, by issuing timely correction slips whenever deemed necessary. This manual is meant for the guidance of field parties of this office engaged in the audit of departments under economic servicesii group and is divided into three parts. Report of the comptroller and auditor general of india on. Comptroller and auditor general of india on economic sector for the year ended 31 march 2017. The audit responsibilities of the cag of india cag are wider than providing. R e c e i p t a u d i t m a n u a l vol i maharashtra. Revenue audit exam 2012 education and career in india. Revenue audit examination comptroller and auditor general. The instances mentioned in this report are those, which came to notice in the course of test audit during the period 201718 as well as. Revenue audit manualindirect taxes central excise 4.
This report of the comptroller and auditor general of india on economic and revenue sectors has been prepared for submission to the governor of manipur under article 151 of the constitution of india. He is required to examine the explanation of variations and to secure amplifications and modifications and variations where required. The audit of receipts of public works and forests was initially conducted by the respective. Audit of government accounts including the accounts of the state governments in india is entrusted to the cag of india who is empowered to audit all expenditure from the consolidated fund of the union or state governments, whether incurred within india or outside, all revenue into the consolidated funds and all transactions relating to the public accounts and the contingency funds of the union and the states.
Revenue audit manual comptroller and auditor general of india. G report of the comptroller and auditor general of india. Girish chandra murmu is appointed as the new cag of india on 7th august 2020. The audit has been conducted in conformity with the auditing standards issued by the comptroller and auditor general of india. He is the guardian of the public purse and controls the financial system of the country both at the central level and state level. Cag of india in regard to audit of autonomous bodies.
Cbecrevised procedures to deal with cag revenue audit. The instances mentioned in this report are those, which came to notice in the course of test audit during the period 201718 as well as those which came to. Manuals comptroller and auditor general of india cag. Central excise revenue audit manual 23 and 24 5 mcqs books. Dec 06, 2019 the comptroller and auditor general cag is an authority instituted by the constitution of india part v chapter vsubpart 7barticle 148. Comptroller and auditor general to conduct audit of public money. Knnl internal audit manual page 4 collection of revenue by the officers of the company. He is empowered to audit all receipts and expenditure of the government of india and the state governments, including those of autonomous bodies and corporations substantially financed by the government. The comptroller and auditor general of india, shri girish chandra murmu, does. This report contains significant results of performance audit and compliance audit of the departments of the government of manipur. The comptroller and auditor general cag of india is the constitutional authority in india, established under article 148 of the constitution of india. Likewise cera audit is conducted by the comptroller and auditor general of india in respect of receipt and expenditure of the government of india.
Aai seeks cag audit of delhi airport jv partners after. Responsibility for keeping the commercial audit manual up to date. This manual on audit of electrical duty in andhra pradesh state has been prepared in compliance with the instructions of comptroller and auditor general of india. Syllabus and books comptroller and auditor general of india. Established in 1858 under the british raj, it functions as the auditor of the executive branches of the central and state governments. Chapter 1 to chapter 5 which includes the mandate of the cag, intosai and asosai. The comptroller and auditor general of india, shri girish chandra murmu, does not have any official twitter account.
Audit report revenue and economic sectors for the year ended 31 march 2019 ii. Office of principal director of auditcentral, kolkata. Central excise revenue audit cera is one of the receipt audit wings of office of the principal director of audit central, kolkata. Suggestions for improvement of this manual would be welcomed.
This report contains significant results of performance audit and compliance audit of the departments of the. Audit of receipts is broadly governed by the general principles laid down in chapter 3 of section ii of manual of standing order audit. Audit reports comptroller and auditor general of india. What are cag audit reports and what happens once the reports. Report has been laid on the table of the state legislative assembly on 28 july 2014. The report contains the following significant findings. This report of the comptroller and auditor general of india has been prepared for submission to the governor of manipur under article 151 of the constitution of india. General financial rules goi chapter 2 general system of financial managementand chapter 12 refund of revenue. Institute of land management thiruvananthapuram revenue department.
Moreover, this manual is prepared taking into account the provisions contained in the auditing standards 2017 and other instructions of the cag issued from time to time. Comptroller and auditor general of india on revenue sector for the year ended march 2018 government of odisha report no. Objects and scope of revenue receipt audit chapter v. Balvinder singh deputy comptroller and auditor general cra august 2015 new delhi. Functions and role of comptroller and auditor general of india. The audit of revenue receipts of the state government is conducted under section 16 of the comptroller and auditor generals duties, powers and. The revenue audit wing state headquarters will be responsible for keeping this manual uptodate. Revenue audits can be seen as participative audits and. Central excise revenue audit manual chapters 20, 22, 23 and 24 5 mcqs books recommended. About us cag of india our vision, mission and values organisation chart history of indian audit and accounts department former comptroller and auditors general international relations audit advisory board public circular department circulars. Article 151 lays down that the reports of the cag relating to the accounts. The audit of revenue receipts of the state government is conducted under section 16 of the.
The office of the cag is one of the most important quasijudicial bodies in india. Comptroller and auditor general of india 2008 price rs. The sai bangladesh published a revenue audit manual in august 2000 under previous reform initiative. Report of the comptroller and auditor general of india. Audit guidelines in 2014 which is to be followed by all field audit offices of. The departmental audit manual is also under compilation and should be released shortly by. The accuracy of the figures in the appropriation accounts should be verified with initial accounts records.
Central excise revenue audit manual chapters 20 22 23 and 24 5 mcqs books from cag 48 at dav sr. I, ii and iii and part ii departmental procedures and extent of audit scrutiny. Read on to more about the cag of india for upsc 2021. The audit of electricity duty receipts and refunds is being conducted in the state of andhra pradesh from 19771978. Audit report revenue sector for the year ended 31 march 2017 ii reference to. Aai seeks cag audit of delhi airport jv partners after sharp drop in revenue the airports authority of india has asked the comptroller and auditor general to audit all the joint venture partners of the delhi international airport pvt ltd after it found a sharp fall in its revenue. Under this rule 12, audit of the customs revenue was entrusted to the auditor general, which was adopted in the government of india audit and accounts order, 1936 promulgated under the government of india act, 1935. Office of the comptroller and auditor general of india has revised performance. Excise law times latest issues b customs 40 percent i. Readers of this manual need to update themselves with the latest instructions circulars issued by office of comptroller and auditor general of india and central board of direct taxes, post introduction of this manual. Indiana dor audit manual 8 chapter 2 audit division authority the state of indiana established the department of revenue for the purpose of administering, collecting, and enforcing the taxes placed under its authority.
Issai compliant revenue audit manual comptroller and auditor. Report of the comptroller and auditor general of india on revenue sector for the year ended 31 march 2017 government of rajasthan report no. For that purpose, the comptroller and auditor general is authorized to undertake such examination of the accounts as he thinks fit and to report thereon. It also discharges revenue audit which covers central excise, service tax and customs laws during which time the assesses were examined by cera audit party to point out the deficiencies, leakage of. Comptroller and auditor general of india who keeps the accounts of the state and exercises. Some of the significant changes were restructuring of the indian. Chapter xx of railway audit manual details the procedure for appropriation audit. A handbook on audit national academy of direct taxes. Cag s mso audit, chapter 3 and chapter 23 audit of refund of revenue 2. The instructions embodied in this manual supplement authorized codes and manuals etc. Central and state government are conducted by revenue audit parties as incom. Articles 148 to 151 of the constitution of india articles 147 to 150 of the constitution of india. Cbecrevised procedures to deal with cag revenue audit objections. There have been, as is often the case, additions to the material to cope with either new kinds of taxes or meet some new developments.
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