CAG Audit Diwas

Audit Diwas, 2025

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First Audit Diwas, 2021

The First Audit Diwas was celebrated on 16 November 2021. Various activities were held to mark the event.

Hon’ble Prime Minister of India on the occasion of First Audit Diwas, 2021

Hon’ble Prime Minister of India, Shri Narendra Modi, visited the office of the Comptroller and Auditor General of India on the occasion and unveiled the statue of Sardar Vallabh Bhai Patel, the first Deputy Prime Minister and Minister of Home Affairs of independent India. Hon’ble Prime Minister addressed the officers and staff of SAI India on the occasion.

Press Release - PM 's address during First Audit Diwas 2021

Extracts of the speech of the Comptroller and Auditor General of India Shri G C Murmu during First Audit Diwas 2021

“We have chosen this day to observe first ‘Audit Diwas’, significance of which stems from the fact that it was on 16 November 1860 that the first Auditor General took charge in accordance with the provisions of the Government of India Act, 1858 by merging the accounting departments of the Bengal, Madras and Bombay Presidencies. We intend to celebrate this day as Audit Diwas every year, and it will involve a series of events which will help us to rededicate ourselves and to reaffirm our commitment to contribute to good governance, through our continuous quest for excellence in public audit and accounts.

• Kautilya was the earliest philosopher to conceive of a distinct role of a Comptroller‐Auditor, who was known in Mauryan times as the Akshapataladhyaksha as separate from that of a Treasurer, to increase accountability and specialization, and also reduce the scope of conflict of interest.

• We actively contribute to the governance process. Whenever new entities were created in the form of States (Chattisgarh, Uttarakhand, Telangana), it was the Accountants General who worked with the Government to aid in the bifurcation of assets and liabilities. Similarly, whenever the fiscal spaces were altered, for e.g., in terms of implementation of GST, it was this institution that provided the figures which formed the basis for assessment of the compensation.

• We hold the unique position of being the only Supreme Audit Institution in the world which, apart from performing auditing functions for both Union and States, also performs accounting function for the State Governments. In addition, we also directly facilitate various pensioners and State Government officials in obtaining their entitlements as we maintain more than 28 lakh GPF accounts in 20 states, authorize pensions of more than 56 lakh State Government employees in 19 States and carry out Gazetted Entitlement functions in 9 states.

• We have reoriented our approach to bring sectoral focus and specialisation in both audit planning and reporting. In 2020‐21, despite the challenges posed by the Covid‐19 pandemic, 123 audit reports were presented, including Performance Audits on 67 topics. As India is a signatory to the Environmental Accounting efforts of the UN, we actively promote Natural Resource Accounting as an important environmental assessment tool. We have also released a concept paper on Natural Resource Accounting in 2020 involving physical accounting, monetary valuation, and economic accounting.

• To discharge the responsibilities effectively in this changing technological environment, we have taken major initiatives in big data management and data analytics by institutionalizing data led audits in few areas like DBT, FMS, GST, Pre‐Post Matric Scholarship for SC/ST, Ayushman Bharat, NSAP, etc.

• We have also deployed the latest tools such as Geographical Information System and Satellite imagery in our audits for effective delivery of services to the Citizens.

• We are developing an audit process management application which will include all audit processes, streams and activities and shall also be primary system of records for the entire chain of audit. Similarly, we are taking action to develop a data linked information system whereby fund flow from Public Financial Management System (PFMS) to Integrated Financial Management System (IFMS) to Voucher Level Computerization (VLC) can be harnessed for audit planning so that the dictum of “Follow the Rupee” is fully implemented to give audit assurance to the stakeholders, which means “where there is government expenditure, there is audit”.

• Your leadership role in the global arena has enhanced our standing in the global audit community and we have made confident strides with government support towards winning assignments as External Auditor to the Food and Agriculture Organisation, Rome; the World Health Organisation, Geneva; the International Atomic Energy Agency, Vienna, Inter Parliamentary Union, Geneva and Organization of Prohibition of Chemical Weapons at Hague, Netherlands. We have recently been elected as the Chair of the prestigious Asian Organisation of Supreme Audit Institutions (ASOSAI) for the years 2024 – 2027.

• We are making efforts so that the impact of improvements in the audit process reach the person on the ground at the grassroots. Gram Panchayats which constitute an important institutional mechanism for ensuring that government benefits reach the last man and woman. We are lending our experience and knowledge by providing Technical Guidance and Support for Urban Local Bodies for which a ‘Practice Guide’ is being formalized. We will also be bringing out tomorrow a Guide for Financial Audit of Panchayati Raj Institutions which we feel would go a long way in strengthening the transparency and accountability in PRIs.

• We all are now eager to hear from our Hon’ble Prime Minister on his vision so that we can better aid governance for improving the lives of citizens of our great nation. This programme is being webcast in our 147 field offices where about 45 thousand officers and staff are eagerly waiting to hear you. Therefore, I request the Hon’ble Prime Minister to bless us with his thoughts.”

CAG’s Awards for Innovation and Excellence in Public Auditing and Accounting

The CAG’s Awards for Innovation and Excellence in Public Auditing and Accounting was instituted to recognise and reward the extraordinary and innovative work done by the officers and staff of the SAI India in the areas of public auditing, accounting, entitlement and support functions. These awards seek to promote innovation and excellence backed by demonstrated exceptional performance and initiatives taken in the field of functional areas, working environment and welfare including

Auditing processes,
Stakeholder engagement,
Audit Reports and other audit products
Communication and follow up of Audit Reports/products
Accounting processes and financial reporting
Entitlement processes and settlement of claims
IT driven and IT led initiatives
Human Resources and Capacity Building
Administrative efficiency
Grievance Redressal Mechanism
Staff Welfare
Any other area that contributes to achievement of the overall mission of SAI India

The CAG of India conferred the awards to eight teams from various field offices of the organization and from the CAG Headquarters.

CAG's Award 2021

Release of Compendium of New Initiatives and Good Practices in the CAG’s Organisation

While addressing the Conclave of Accountants General and Deputy Accountants General on 21 November 2019, the Hon’ble Prime Minister had said that “this organisation cannot be limited to just statistics and procedures, but really has to come forward as a catalyst of good governance.” Subsequently, in September 2020, CAG decided that it would be very useful to compile instances where Governments/audited entities had acted on audit recommendations; and prepare a compilation of best practices. Accordingly, a Compendium of new initiatives and good practices in the CAG’s organisation, titled ‘The Catalysts.... in pursuit of Good Governance’ was released by the CAG.
This Compendium is a compilation of innovations and best practices undertaken by various offices of SAI India and the functional wings in CAG office. These best practices emerge from a wide gamut of our activities and processes, such as use of Technology tools for audit planning, evidence gathering and reporting; Strides in audit methodology and significant impact; Introduction of Technology in Business processes; Creating stakeholder value; International Relations and Good Practices; and Welfare initiatives.
The compendium showcases the efforts of SAI India in promoting accountability, transparency and good governance through improved techniques and affirms our commitment to establish financial accountability and increase efficiency, effectiveness and transparency of public finance management.

Panel discussion on Enhancing Good Governance through Strengthening of Local Bodies Audit

As a part of Audit Day celebrations, a Panel Discussion on ‘Enhancing Good governance through Strengthening of Local Bodies Audit’ was organised on 17 November 2021. It was chaired by the CAG and the panel consisted of Secretaries of the Ministries of Rural Development and Panchayati Raj; Controller General of Accounts; Shri H.K. Dash and Shri S. M. Vijayanand, the Members of the CAG’s Audit Advisory Board; and Deputy CAG (Local Bodies). During the Panel Discussion, issues related to accounting and audit of Local Bodies, capacity building and training of DLFAs and the way forward for audit of Local Bodies were discussed by the Panelists. All officers of the level of HoD and above attended.

On the occasion, Guidelines for Financial Audit of Panchayati Raj Institutions’ were also released. The Guidelines contains step-by-step guidance to help the Local Fund Auditors to conduct Financial Audit of PRIs. They also contain Audit Working Papers which are intended to help the auditors to check the various registers maintained by PRIs based on Model Accounting System (MAS) and guide them to forming and audit opinion and issue Audit Certificate.