Functions of Audit Unit

As per the Constitution of the People’s Republic of Bangladesh and the relevant Acts of the parliament, the Comptroller and Auditor General (CAG) as the head of the Supreme Audit Institution is mandated to conduct audit of LGED, like other government departments. Two directorates under CAG is doing the job, namely: Foreign Aided Projects Audit Directorate (FAPAD) and Works Audit Directorate (currently under a new audit directorate that is ‘Hill tracts, Rural development and Local institution Audit Directorate’).

The Audit unit has been assisting the district Executive Engineers and Projects Directors to the settlement of external audit observations raised by the two audit directorates. The main functions of Audit unit is mentioned as below:

1. Among the ways to resolve the pending audit observations, bilateral/tripartite meeting is very use-full one. To arrange bilateral and tripartite meetings the Audit unit liaise with the Audit Directorates. The unit also prepare the schedules of bi-lateral and tripartite meetings in coordination with the FAPAD/Works Audit Directorate/ Local Government Division.

2. The district office/project offices prepare and submit audit (broad sheet) replies to the Audit unit. The unit examine the relevancy of the replies and make necessary corrections before send it to the audit directorates for settlement.

3. The Audit unit arrange on-job training at the field level staffs about the preparation of audit reply.

4. The Audit unit pay special attention to the pending observations of the annual audit reports of the Comptroller and Auditor General of Bangladesh (CAG) and take initiative to resolve those observations. And also monitor the compliance of the audit observations.