About Us - Organization of CAG Office

Organization of CAG Office

Headlines of this page:

Organogram
Audit Directorates
Accounting Offices
Controller General of Accounts
Controller General of Defense Finance
Additional Director General (ADG) / Finance, Bangladesh Railway Authority
Financial Management Academy (FIMA)

Organogram

The "Organogram" shows the hierarchical chart of the Office of the Comptroller and Auditor General of Bangladesh.

There are nine Audit Directorates. Each of the Audit Directorates is headed by a Director General who is responsible for conducting external audits in a specific functional area of the public sector. A Director, several Deputy Directors and a number of field auditing staff grouped into teams, assist the Director General. The Draft audit reports of the Directorates are sent to the CAG office for quality assurance and approval of the CAG. With the approval of the CAG, the reports are sent to the President, who arranges to place them before the Parliament.

Functions and manpower of the Audit Directorates:

1. Commercial Audit Directorate
	Functions: Audit of all Public Corporations and State Owned Enterprises (SOEs) including National Commercial Banks (NCBs) and Financial Institutions. Manpower: Professional- 405, Support staff- 644
2. Local and Revenue Audit Directorate
	Functions: Audit of all Civil Government Departments, Local and Statutory Bodies including Municipalities/City corporations. Universities etc Manpower: Professional-190, Support staffs-425
3. Civil Audit Directorate
	Functions: Audit of Financial Statement Audit of Accounts of the Republic maintained in all office of the Controller General of Accounts, 400 Thana Accounts Offices, 64 District Accounts Offices, 20 Regional Accounts Offices and 20 Chief Accounts Offices Manpower: Professional- 73, Support staffs-241
4. Works Audit Directorate
	Functions: Audit of Works expenditure relating to Public Works Department. Roads and Highways Department, Water and Power Development Boards, Dhaka Electric Supply Authority, Water and Sewerage Authority, Civil Aviation Authority of Bangladesh, Local Government Engineering Department (LGED), Public Health Engineering Department, Rajdhani Unnayan Kartripaksha and other city development authorities. Manpower: Professional- 89 Support staff- 272
5. Foreign Aided Projects Audit Directorate
	Functions: Audit of all Development, Investment and Technical Assisted Programs & Projects in the public sector funded by Foreign Aid. Manpower: Professional- 119, Support staff- 177
6. Railway Audit Directorate
	Functions: Audit of all establishment of Bangladesh Railway Manpower: Professional- 53, Support staff- 156
7. Postal and Telecommunication Audit Directorate
	Functions: Audit of all establishment of Postal, Telephone Departments and the Offices of the Chief Accounts Officers, Ministry of Post and Telecommunications. Manpower: Professional- 55, Support staff- 242
8. Defense Audit Directorate
	Functions: Audit of all units/formations of Armed Forces, Inter Services Organizations and Offices of the Defense Finance Department Manpower: Professional-56, Support staff -134
9. Overseas Missions Audit Directorate
	Functions: Audit of all Overseas Bangladesh Missions, Nationalized Banks, Shipping Corporation Offices, Biman Offices, etc, situated abroad. Manpower: Professional- 11 Support staff- 29

Accounting Offices

In order to discharge the obligation of keeping the accounts of the Republic, the CAG has three main offices. They are:

Controller General of Accounts (CGA)
Controller General Defense Finance (CGDF)
Additional Director General (ADG)/ Finance, Bangladesh Railway Authority

Controller General of Accounts (CGA)

The CGA is responsible for the accounts of the Government Civil Departments, CGDF for the Defense Department and the ADG/Finance for the Railway Department. Among the three, the CGA has the biggest establishment- about 500 accounting offices- 21 Chief Accounts Offices (CAO), 20 Regional Accounts Offices, 64 District Accounts Offices and 400 Thana Accounts Offices. CGA is also responsible for compilation of the Monthly and Annual Accounts (Finance Accounts) of the Government as a whole incorporating those of the Defense and Railway Departments. The CGA has more than 7000 accounting and pre-auditing personnel at his disposal. The total number of employees working under CGDF and ADG/Finance (Railway) is 1885 and 1436 respectively.

Each of the CAOs is attached to one or more ministries. In addition to assisting the CGA in compiling the monthly and annual accounts of the Government, the CAO also plays an important role in public financial management by providing the Secretary (Principal Accounting Officer-PAO) advice and information on financial matters relating to the department(s) under the Ministry/ Division. As such, the CAOs have a dual responsibility- both to the Secretary (PAO) and the CGA. This arrangement was made in 1983 as a step towards departmentalization and separation of accounts from audit.

Major reforms in the Government Civil accounts have been implemented by the Reforms in Budgeting and Expenditure Control (RIBEC) Project of the Finance Division. The old classification system of accounts and budgeting has been replaced by the new 13-digit code system, which have already been implemented. Accounts consolidation system in CGA and all CAOs have been computerized to enhance their capacity to produce monthly accounts, management reports and also year-end Appropriation Accounts and Annual Finance Accounts more efficiently and timely. All CAOs have been networked with CGA's system. Regional Accounts Offices in Chittagong, Khulna, Rajshahi, Dhaka, Barisal, Sylhet and Comilla have been computerized and linked with the CGA system through modem.

Controller General Defense Finance (CGDF)

The Office of the Controller General Defense Finance (CGDF) was set up under the Ministry of Defense with the introduction of the Revised System of Financial Management in 1982. All disbursements of Bangladesh Army, Bangladesh Navy, Bangladesh Air Force and other offices of Defense Service are met through the offices of 5 Senior Finance Controllers and 11 Finance Controllers under over- all control of CGDF. The total number of employees working under CGDF is 1885.

Additional Director General (ADG) / Finance, Bangladesh Railway Authority

The Railway Accounts Department disburses all funds of the different establishments of the Railway Department through 11 disbursing offices and prepares Annual Accounts of the Railway Department. It also renders financial advise to the Railway Administration at different levels. The department has three Financial Adviser and Chief Accounts Officers controlling the East zone, West zone and development works/projects.

Financial Management Academy (FIMA)

The Audit & Accounts Training Academy was restructured, renovated and renamed as FIMA (Financial Management Academy) in 1996 to develop it into a centre of excellence in the field of public financial management training across the Government. It also caters for the training needs of functional operation of the Audit and Accounts Department.

Go Top