Composition and function of Accountant General of M.P.

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<–2/”>a >OVERVIEW AND FUNCTIONS

The Office of the Accountant General (General & Social Sector Audit) Madhya Pradesh, Gwalior ,which is a part of the Indian Audit and Accounts Department, functions under the Comptroller and Auditor General of India and performs audit of Civil and Commercial Departments and PSUs of the State Government of Madhya Pradesh categorized under General Sector and Social Sector and Local and Autonomous Bodies.

The Office of the Accountant General (General & Social Sector Audit) Madhya Pradesh Gwalior came into existence on 1st March 1984 consequent upon the restructuring of the Accountants General office in the Indian Audit & Accounts Department separating functions of audit and accounts within the department.

The Headquarter of this office is housed in “AUDIT BHAVAN” at Gwalior. This office was known as Office of the Principal Accountant General (Civil & Commercial Audit), Madhya Pradesh, prior to 1st April 2012.

MAJOR FUNCTIONS OF THE OFFICE

Accountant General (General & Social Sector Audit), Madhya Pradesh, Gwalior is entrusted with the following functions:-

Certification of Finance and Appropriation Accounts and inclusion of comments in the Audit Reports.
Preparation of Audit Reports related to State Finances and Civil Reports of State Government and on Local bodies.
Expenditure Audit of Civil and Commercial Departments, Local & Autonomous bodies, PSUs of the State Government of Madhya Pradesh as categorized under General Sector and Social Sector.
Audit is conducted under Sections 13, 14, 15, 19 and 20 of the Comptroller and Audit General’s (Duties, Powers and Conditions of Services) Act, 1971 in respect of authorities and bodies under civil departments as referred in above para.

All matters concerning Audit Reports (Civil) including assistance to Public Accounts Committee for discussion in their meetings.

Issue of Audit certificate in respect of centrally sponsored, Central sector, State Plan schemes, World Bank and other externally aided projects/ schemes run by the departments and audited by this office.

Cadre control of Group B, C officers/employees of the Office of the Accountant General (General & Social Sector Audit), Madhya Pradesh, Office of the Accountant General (Economic & Revenue Sector Audit), Madhya Pradesh and office of the Director General of Audit(Central Receipt), New Delhi, branch at Gwalior. Deputation of the IA&AD officials to State/central Government.

Estate Management of the Staff / Officers residences and other property of IA&AD at Gwalior.

SCOPE OF AUDIT

While fulfilling his Constitutional obligations mentioned in the Comptroller & Auditor General (DPC) Act 1971 this office examines various aspects of Government expenditure and receipts which include among others:-

Audit against provision of funds to ascertain whether the Money shown as expenditure in the accounts were authorized for the purpose for which they were spent.

Audit against rules and regulations to see whether the expenditure incurred was in conformity with the laws, rules and regulations framed to regulate the procedure for expending public money.

Audit of sanctions and expenditure to see that every item of expenditure was done with the approval of the competent authority and was authorized for expending the public money.

Propriety Audit which extends beyond scrutinizing the mere formality of expenditure to its wisdom and economy and to bring to Light cases of improper expenditure or waste of public money.

Performance audit to see that schemes, programs have achieved the desired objectives at lowest cost and given the intended benefits.

After Independence, there has been a tremendous spurt in Economic Development and social welfare activities with the huge increase in expenditure –revenue and capital – and in receipts and borrowings to match the expenditure. The change in the character of government and the complex nature of its activities called for a change in the nature and scope of audit. Audit has evolved from mere accounting and regularity check to evaluation of the systems and the end results of the operations of government, testing their economy, efficiency and effectiveness.

To ensure that the receipts due to Government has been properly assessed, collected and deposited in to Government Account.,

The Accountant General of Madhya Pradesh is the head of the office of the Accountant General, Madhya Pradesh. The office is responsible for maintaining the accounts of the state government and its departments. It also audits the accounts of all government departments and undertakings.

The Accountant General is appointed by the Governor of Madhya Pradesh on the recommendation of the State Finance Department. The Accountant General is assisted by a number of officers, including the Deputy Accountant General, Assistant Accountant Generals, and Accountants.

The office of the Accountant General is located at Bhopal, the capital of Madhya Pradesh.

Composition of the office of the Accountant General of Madhya Pradesh

The office of the Accountant General of Madhya Pradesh is composed of the following officers:

  • Accountant General
  • Deputy Accountant General
  • Assistant Accountant Generals
  • Accountants

The Accountant General is the head of the office and is responsible for its overall functioning. The Deputy Accountant General is responsible for the day-to-day functioning of the office. The Assistant Accountant Generals are responsible for the audit of government departments and undertakings. The Accountants are responsible for the maintenance of accounts.

Functions of the office of the Accountant General of Madhya Pradesh

The office of the Accountant General of Madhya Pradesh performs the following functions:

  • Maintains the accounts of the state government and its departments
  • Audits the accounts of all government departments and undertakings
  • Provides financial advice to the government
  • Conducts training programs for government employees
  • Publishes reports on its activities

Appointment of the Accountant General of Madhya Pradesh

The Accountant General of Madhya Pradesh is appointed by the Governor of Madhya Pradesh on the recommendation of the State Finance Department. The Accountant General must be a person who is qualified to be a member of the Indian Audit and Accounts Service.

Qualifications of the Accountant General of Madhya Pradesh

The Accountant General of Madhya Pradesh must have the following qualifications:

  • A degree in commerce or accountancy from a recognized university
  • At least 15 years of experience in government service
  • Membership of the Indian Audit and Accounts Service

Tenure of the Accountant General of Madhya Pradesh

The Accountant General of Madhya Pradesh holds office for a term of five years. The Accountant General may be reappointed for a further term of five years.

Remuneration of the Accountant General of Madhya Pradesh

The Accountant General of Madhya Pradesh is paid a salary that is commensurate with his/her qualifications and experience. The Accountant General is also entitled to other benefits, such as pension, medical allowance, and house rent allowance.

Duties and responsibilities of the Accountant General of Madhya Pradesh

The Accountant General of Madhya Pradesh is responsible for the following duties and responsibilities:

  • Maintaining the accounts of the state government and its departments
  • Auditing the accounts of all government departments and undertakings
  • Providing financial advice to the government
  • Conducting training programs for government employees
  • Publishing reports on its activities

Powers of the Accountant General of Madhya Pradesh

The Accountant General of Madhya Pradesh has the following powers:

  • To inspect the accounts of any government department or undertaking
  • To call for any information or document from any government department or undertaking
  • To summon any person to appear before him/her and to give evidence
  • To require any person to produce any document
  • To impose penalties for contravention of the provisions of the Indian Audit and Accounts Act, 1860

Immunities of the Accountant General of Madhya Pradesh

The Accountant General of Madhya Pradesh is immune from civil and criminal proceedings in respect of anything done or omitted to be done in good faith in the discharge of his/her duties.

Removal of the Accountant General of Madhya Pradesh

The Accountant General of Madhya Pradesh may be removed from office by the Governor of Madhya Pradesh on the recommendation of the State Finance Department. The Accountant General may also be removed from office on the ground of proved misfeasance, malfeasance, or nonfeasance in the discharge of his/her duties.

The Accountant General of Madhya Pradesh is the principal accounting officer of the state government. He is responsible for maintaining the accounts of the state government and for auditing the accounts of all state government departments and agencies.

The Accountant General is appointed by the Governor of Madhya Pradesh on the advice of the Chief Minister. He is a member of the Indian Audit and Accounts Service (IAAS) and holds the rank of Additional Secretary to the Government of Madhya Pradesh.

The Accountant General’s office is located in Bhopal, the capital of Madhya Pradesh. The office has branches in all the districts of the state.

The Accountant General’s office is responsible for the following functions:

  • Maintaining the accounts of the state government.
  • Auditing the accounts of all state government departments and agencies.
  • Preparing the annual financial statements of the state government.
  • Advising the government on financial matters.
  • Conducting training programmes for government accountants.
  • Promoting financial discipline in the government.

The Accountant General is assisted by a team of accountants, auditors, and other staff. The office is headed by a Deputy Accountant General.

The Accountant General is an independent officer and is not subject to the control of any minister or department of the state government. He is responsible only to the Governor of Madhya Pradesh.

The Accountant General’s office is a vital part of the state government’s financial system. It plays a key role in ensuring that the state government’s finances are properly managed and that its accounts are accurate and transparent.

Here are some frequently asked questions about the Accountant General of Madhya Pradesh:

  1. What is the role of the Accountant General of Madhya Pradesh?

The Accountant General of Madhya Pradesh is the principal accounting officer of the state government. He is responsible for maintaining the accounts of the state government and for auditing the accounts of all state government departments and agencies.

  1. Who appoints the Accountant General of Madhya Pradesh?

The Accountant General of Madhya Pradesh is appointed by the Governor of Madhya Pradesh on the advice of the Chief Minister.

  1. What is the rank of the Accountant General of Madhya Pradesh?

The Accountant General of Madhya Pradesh holds the rank of Additional Secretary to the Government of Madhya Pradesh.

  1. Where is the office of the Accountant General of Madhya Pradesh located?

The office of the Accountant General of Madhya Pradesh is located in Bhopal, the capital of Madhya Pradesh.

  1. What are the functions of the Accountant General of Madhya Pradesh?

The Accountant General of Madhya Pradesh is responsible for the following functions:

  • Maintaining the accounts of the state government.
  • Auditing the accounts of all state government departments and agencies.
  • Preparing the annual financial statements of the state government.
  • Advising the government on financial matters.
  • Conducting training programmes for government accountants.

  • Promoting financial discipline in the government.

  • Who assists the Accountant General of Madhya Pradesh?

The Accountant General of Madhya Pradesh is assisted by a team of accountants, auditors, and other staff. The office is headed by a Deputy Accountant General.

  1. Is the Accountant General of Madhya Pradesh an independent officer?

Yes, the Accountant General of Madhya Pradesh is an independent officer and is not subject to the control of any minister or department of the state government. He is responsible only to the Governor of Madhya Pradesh.

  1. What is the role of the Accountant General’s office in the state government’s financial system?

The Accountant General’s office is a vital part of the state government’s financial system. It plays a key role in ensuring that the state government’s finances are properly managed and that its accounts are accurate and transparent.

The Accountant General of Madhya Pradesh is the head of the Audit Department of the state government. He is responsible for auditing all government accounts and ensuring that they are in order. He also has the power to investigate any irregularities in government spending.

The Accountant General is appointed by the Governor of Madhya Pradesh on the recommendation of the Chief Minister. He holds office for a term of six years, which can be renewed for a further term.

The Accountant General is assisted by a number of Deputy Accountants General and Assistant Accountants General. He also has a staff of auditors and other officers.

The Accountant General’s office is located in Bhopal, the capital of Madhya Pradesh.

Here are some MCQs on the topic of the Accountant General of Madhya Pradesh:

  1. Who is the head of the Audit Department of the Madhya Pradesh government?
    (A) The Chief Minister
    (B) The Governor
    (C) The Accountant General
    (D) The Finance Minister

  2. The Accountant General is appointed by:
    (A) The Chief Minister
    (B) The Governor
    (C) The State Legislature
    (D) The President of India

  3. The Accountant General holds office for a term of:
    (A) Three years
    (B) Five years
    (C) Six years
    (D) Ten years

  4. The Accountant General is assisted by:
    (A) A number of Deputy Accountants General
    (B) A number of Assistant Accountants General
    (C) A number of auditors and other officers
    (D) All of the above

  5. The Accountant General’s office is located in:
    (A) Bhopal
    (B) Indore
    (C) Gwalior
    (D) Jabalpur

Answers:
1. (C)
2. (B)
3. (C)
4. (D)
5. (A)