| The
Comptroller and Auditor General (CAG) of Bangladesh derives his
authority from Article 127-132 of the Constitution and the Comptroller and Auditor General (Additional
Functions) Act 1974 for his audit and accounts functions. The office of the
CAG
was established in 1973 under the provisions of the Constitution to
audit public accounts of the Republic, government agencies, public
bodies and public companies by the government. Under the accounting
functions CAG keeps accounts of the Republic and also prepares
the Finance and Appropriation Accounts of the Republic.
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