While fulfilling his Constitutional obligations, the
Comptroller & Auditor General examines various aspects of
Government expenditure. The audit done by C&A G is broadly
classified into Regularity Audit and Performance Audit.
Regularity Audit (Compliance)
Audit against
provision of funds to ascertain whether the moneys shown as expenditure
in the Accounts were authorised for the purpose for which they were
spent.
Audit
against rules and regulation to see that the expenditure incurred was
in conformity with the laws, rules and regulations framed to regulate
the procedure for expending public money.
Audit
of sanctions to expenditure to see that every item of expenditure was
done with the approval of the competent authority in the Government for
expending the public money.
Propriety
Audit which extends beyond scrutinising the mere formality of
expenditure to it wisdom and economy and to bring to light cases of
improper expenditure or waste of public money.
While
conducting the audit of receipts of the Central and State Governments,
the Comptroller & Auditor General satisfies himself that the rules
and procedures ensure that assessment, collection and allocation of
revenue are done in accordance with the law and there is no leakage of
revenue which legally should come to Government.