Comptroller and Auditor General (Bangladesh)

Comptroller and Auditor General of Bangladesh office building. Audit Bhaban, 77/7, Kakrail, Dhaka - 1000, Bangladesh.

The Constitution of Bangladesh provides the CAG of the country with absolute independence; hence, he is not answerable to any other authority to gain access to all documents required while conducting an audit. Article 127–132 of the constitution of the country illustrates the establishment, functions, terms of office and so on of the Auditor General. On 11 May 1973, the first Comptroller and Auditor-General was appointed by the government of Bangladesh.[3]

Monowara Habib is the current CAG of Bangladesh.She is the first female CAG.access date:16 November 2020[4]

1. Late Fazle Kader Muhammad Abdul Baqui (11 May 1973 to 31 December 1975)
2. Osman Ghani Khan (1 March 1976 to 31 December 1982)
3. A K Azizul Huq (1 January 1983 to 29 March 1989)
4. Gholam Kibria (30 March 1989 to 31 December 1991)
5. Khondkar Moazzamuddin Hossain (7 March 1992 to 29 March 1996)
6. M. Hafizuddin Khan (3 April 1996 to 7 August 1999)
7. Syed Yusuf Hossain (8 August 1999 to 4 February 2002)
8. Muhammad Ahsan Ali Sarkar (5 March 2002 to 31 December 2002)
9. Asif Ali (2 January 2003 to 1 January 2008)
10. Ahmed Ataul Hakeem ( 12 February 2008 to 11 February 2013)
11. Masud Ahmed

At present, there are ten 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. Audit observations involving considerable financial anomalies are primarily included into Advance Paras (AP). Later considering adequately the responses of the auditee organisation and the concerned Principal Accounting Officer (often the concerned Secretary of the Ministry) Advanced Paras might be transformed into Draft Paras (DP). The DPs form part of the audit reports if it is justified and approved by the CAG of Bangladesh. The audit directorates are:

• Commercial Audit Directorate
• Local and Revenue Audit Directorate
• Civil Audit Directorate
• Works Audit Directorate
• Foreign Aided Project Audit Directorate
• Railway Audit Directorate
• Post, Telegraph and Telephone Audit Directorate
• Defence Audit Directorate
• Mission Audit Directorate
• Performance Audit Directorate

The Comptroller and Auditor General in compliance with the Rules of Business submits the audit reports to the president of the country after apprising the Prime Minister. The Auditor General's reports are later discussed by the Public Accounts Committee (PAC) of the Parliament.

The PAC's activities involve scrutinising important observations and comments of the Auditor General's reports while giving hearing to the concerned officials. The outcome of the PAC meetings includes the responses of the ministries and executive agencies along with the recommendations of the committee, which is often considered obligatory to the executive departments to conform. OCAG generally has a role to enable the PAC to function effectively. It almost throughout the time gives the necessary support to the PAC.

The skill and academic background of the OCAG staff is varied with the managerial staff of the office boosting diverse expertise. The diversity is often considered to be of great use in carrying out audit activities of the office. At present, approximately four thousand officers and staff are working in the OCAG, and an estimated thirteen percent of the total workforce is women. However, the female representation in the staff level is considerably higher than that in the managerial level.

Financial Management Academy (FIMA) is the training wing of OCAG Bangladesh, the supreme audit institution of the country. This Academy is established aiming at providing the much needed know- how to enhance professionalism of both the officers and staff of Audit and Accounts Department. The responsibility of the institute is to add value to the skills of the employees of the department. The institution offers necessary auditing, accounting and financing knowledge to the employees of the department in an effort to ensure sound financial management of the country.

OCAG Bangladesh, the supreme audit institution of the country, is an active member of Asian Organization of Supreme Audit Institutions (ASOSAI) and International Organization of Supreme Audit Institutions (INTOSAI) for a long period now. SAI Bangladesh is fully committed to the goals of these organisations and has recognised the necessity of international collaboration for excellence.

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