Comptroller and Auditor General
Encyclopedia
Comptroller and auditor-general is the abbreviated title of a government official in a number of jurisdictions, including the UK, the Republic of Ireland, India, and China. (Cf. list below)
Other jurisdictions use the similar titles Comptroller general
or auditor general
to refer to a similar office. These are titles of high level government officials (titles of Heads of Supreme Audit Institutions), see the list in International Organization of Supreme Audit Institutions.
The comptroller and auditor-general role was first created in the United Kingdom by the Exchequer and Audit Departments Act 1866 which combined the functions of the comptroller-general of the exchequer, (who had authorised the issue of public monies to departments since 1834) with those of the commissioners of audit, (who had traditionally presented the government accounts to the treasury). Under the terms of the act the comptroller and auditor-general continued to authorise the issue of money to departments (the comptroller function) and was given the new task of examining departmental accounts and reporting the results to Parliament. The role has since been replicated in former commonwealth states, and separately adopted by China in the 1960s.
Each Canadian province and territory also has its own Auditor General.
In Colombia the Office of the Controller General of the Republic of Colombia is an independent government institution that acts as the highest form of fiscal control in the country. As such, it has a mission to seek the proper allocation of resources and public funds.
Each Departmental Government
has its own Controller General, and big cities such as Santiago de Cali
also have a similar position for accountability
purposes.
List of Comptroller and Auditor Generals Since 1923
Source: Dublin Castle
The unabbreviated title in the United Kingdom is Comptroller General of the Receipt and Issue of Her Majesty's Exchequer and Auditor General of Public Accounts.
Similarly, the Patent Office
, sometimes unofficially known as the UK Intellectual Property Office, is headed by the Comptroller General of Patents, Designs and Trade Marks.
The Comptroller General
is the director of the Government Accountability Office
(GAO), an agency founded in 1921 to ensure the accountability of the federal government. Banks are supervised by the Office of the Comptroller of the Currency
, an officer within the federal Department of The Treasury.
Other jurisdictions use the similar titles Comptroller general
Comptroller General
Comptroller General or Comptroller-General or Controller General may refer to:* the Comptroller General of the United States, director of the Government Accountability Office* Comptroller General of Convicts...
or auditor general
Auditor General
- Auditor General of National Audit Offices :*Auditor General of the Australian National Audit Office*Auditor General of Canada*Auditor General of China*Auditor General of Pakistan*Auditor General for Scotland*Auditor-General...
to refer to a similar office. These are titles of high level government officials (titles of Heads of Supreme Audit Institutions), see the list in International Organization of Supreme Audit Institutions.
The comptroller and auditor-general role was first created in the United Kingdom by the Exchequer and Audit Departments Act 1866 which combined the functions of the comptroller-general of the exchequer, (who had authorised the issue of public monies to departments since 1834) with those of the commissioners of audit, (who had traditionally presented the government accounts to the treasury). Under the terms of the act the comptroller and auditor-general continued to authorise the issue of money to departments (the comptroller function) and was given the new task of examining departmental accounts and reporting the results to Parliament. The role has since been replicated in former commonwealth states, and separately adopted by China in the 1960s.
List by country/zone
- Australia: Auditor-general of the Australian National Audit OfficeAustralian National Audit OfficeThe Australian National Audit Office is the national auditor for the Parliament of Australia and Government of Australia. It reports directly to Parliament but is administratively located in the Portfolio of Prime Minister and Cabinet....
- Canada: Auditor General of CanadaAuditor General of CanadaThe role of the Auditor General of Canada is to aid accountability by conducting independent audits of federal government operations. The Auditor General reports to the House of Commons, not to the government...
- British ColumbiaBritish ColumbiaBritish Columbia is the westernmost of Canada's provinces and is known for its natural beauty, as reflected in its Latin motto, Splendor sine occasu . Its name was chosen by Queen Victoria in 1858...
:Auditor General of British ColumbiaAuditor General of British ColumbiaThe Auditor General of British Columbia is an independent Officer of the Legislature of British Columbia, responsible for conducting audits of the government reporting entity which consists of ministries, Crown corporations, and other government organizations such as universities, colleges, school...
- British Columbia
Each Canadian province and territory also has its own Auditor General.
- China: Auditor General of China
- Colombia: Controller General of Colombia.
In Colombia the Office of the Controller General of the Republic of Colombia is an independent government institution that acts as the highest form of fiscal control in the country. As such, it has a mission to seek the proper allocation of resources and public funds.
Each Departmental Government
Departments of Colombia
Colombia is an unitary republic formed by thirty-two departments and a Capital District . Each department has a Governor and a Department Assembly , elected by popular vote for a four-year period. The governor cannot be re-elected in consecutive periods...
has its own Controller General, and big cities such as Santiago de Cali
Santiago de Cali
Santiago de Cali , simply referred to as Cali, is a city in western Colombia and the capital of the Valle del Cauca Department. With a population of 2.5 million, Cali is the third largest city in the country. It has one of the fastest growing economies and infrastructure in the country because...
also have a similar position for accountability
Accountability
Accountability is a concept in ethics and governance with several meanings. It is often used synonymously with such concepts as responsibility, answerability, blameworthiness, liability, and other terms associated with the expectation of account-giving...
purposes.
- Hong Kong: Director of Audit of Hong Kong
- India: Comptroller and Auditor General of IndiaComptroller and Auditor General of IndiaThe Comptroller and Auditor General of India is an authority, established by the Constitution of India, who audits all receipts and expenditure of the Government of India and the state governments, including those of bodies and authorities substantially financed by the government. The CAG is...
. - Indonesia:Audit Board of the Republic of Indonesia, "Badan Pemeriksa Keuangan" (Cf. Constitution of IndonesiaConstitution of IndonesiaThe Constitution of Indonesia is the basis for the government of the Indonesia.The constitution was written in June, July and August 1945, when Indonesia was emerging from Japanese control at the end of World War II...
)(currently the Chairman is Hadi Poernomo) http://www.bpk.go.id - Ireland: The Controller and Auditor General (CAG) is a constitutional officer whose office was established under Article 33 of the Constitution of IrelandConstitution of IrelandThe Constitution of Ireland is the fundamental law of the Irish state. The constitution falls broadly within the liberal democratic tradition. It establishes an independent state based on a system of representative democracy and guarantees certain fundamental rights, along with a popularly elected...
. The CAG is appointed by the PresidentPresident of IrelandThe President of Ireland is the head of state of Ireland. The President is usually directly elected by the people for seven years, and can be elected for a maximum of two terms. The presidency is largely a ceremonial office, but the President does exercise certain limited powers with absolute...
on the nomination of Dáil ÉireannDáil ÉireannDáil Éireann is the lower house, but principal chamber, of the Oireachtas , which also includes the President of Ireland and Seanad Éireann . It is directly elected at least once in every five years under the system of proportional representation by means of the single transferable vote...
. Based in Dublin CastleDublin CastleDublin Castle off Dame Street, Dublin, Ireland, was until 1922 the fortified seat of British rule in Ireland, and is now a major Irish government complex. Most of it dates from the 18th century, though a castle has stood on the site since the days of King John, the first Lord of Ireland...
, the CAG operates independently of government. The office of the CAG is required to auditAuditThe general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.- Accounting...
all accounts of moneys and all spending authorized by the legislatureOireachtasThe Oireachtas , sometimes referred to as Oireachtas Éireann, is the "national parliament" or legislature of Ireland. The Oireachtas consists of:*The President of Ireland*The two Houses of the Oireachtas :**Dáil Éireann...
. The current CAG is John Buckley. The office of the CAG deals directly with citizens along with State officials.
List of Comptroller and Auditor Generals Since 1923
- 1923 George McGrath
- 1944 John Maher
- 1949 William Eugene Wann
- 1953 Liam O Cadhla
- 1964 Eugene Suttle
- 1973 Sean Mac Gearailt
- 1981 P.L. McDonnell
- 1994 John Purcell
- 2008 John Buckley
Source: Dublin Castle
- Italy:Corte dei conti
- Pakistan: Auditor General of PakistanAuditor General of PakistanThe Auditor General of Pakistan or Auditor General is an government organization and the prime institution in the country for ensuring public accountability and fiscal transparency in governmental operations...
- ScotlandScotlandScotland is a country that is part of the United Kingdom. Occupying the northern third of the island of Great Britain, it shares a border with England to the south and is bounded by the North Sea to the east, the Atlantic Ocean to the north and west, and the North Channel and Irish Sea to the...
: Auditor General for Scotland - Singapore: In Singapore, the body managing tax records is referred to as The Comptroller of Income Tax.
- South Africa: Auditor-General (South Africa)Auditor-General (South Africa)The Auditor-General is an office established by the 1996 Constitution of South Africa and is one of the Chapter nine institutions intended to support democracy, although its history dates back at least 95 years ....
- Spain:Tribunal de Cuentas
- Sri Lanka: Auditor General of Sri LankaAuditor General of Sri LankaThe Auditor General of Sri Lanka is the head of Auditor-General's Department of Sri Lanka.The role of the Auditor General of Sri Lanka is to aid accountability by conducting independent audits of government operations. The Auditor General is appointed by the President...
- Taiwan: Control Yuan of the Republic of China
- United Kingdom: In the United Kingdom the Comptroller and Auditor General is an officer of the House of CommonsBritish House of CommonsThe House of Commons is the lower house of the Parliament of the United Kingdom, which also comprises the Sovereign and the House of Lords . Both Commons and Lords meet in the Palace of Westminster. The Commons is a democratically elected body, consisting of 650 members , who are known as Members...
who is the head of the National Audit OfficeNational Audit Office (United Kingdom)The National Audit Office is an independent Parliamentary body in the United Kingdom which is responsible for auditing central government departments, government agencies and non-departmental public bodies...
, the body that scrutinises central government expenditure. The current C&AG is Amyas Morse, who was formerly the Commercial Director at the Ministry of DefenceMinistry of Defence (United Kingdom)The Ministry of Defence is the United Kingdom government department responsible for implementation of government defence policy and is the headquarters of the British Armed Forces....
.
The unabbreviated title in the United Kingdom is Comptroller General of the Receipt and Issue of Her Majesty's Exchequer and Auditor General of Public Accounts.
Similarly, the Patent Office
Patent office
A patent office is a governmental or intergovernmental organization which controls the issue of patents. In other words, "patent offices are government bodies that may grant a patent or reject the patent application based on whether or not the application fulfils the requirements for...
, sometimes unofficially known as the UK Intellectual Property Office, is headed by the Comptroller General of Patents, Designs and Trade Marks.
- United States: Comptroller General of the United StatesComptroller General of the United StatesThe Comptroller General of the United States is the director of the Government Accountability Office , a legislative branch agency established by Congress in 1921 to ensure the fiscal and managerial accountability of the federal government...
The Comptroller General
Comptroller General of the United States
The Comptroller General of the United States is the director of the Government Accountability Office , a legislative branch agency established by Congress in 1921 to ensure the fiscal and managerial accountability of the federal government...
is the director of the Government Accountability Office
Government Accountability Office
The Government Accountability Office is the audit, evaluation, and investigative arm of the United States Congress. It is located in the legislative branch of the United States government.-History:...
(GAO), an agency founded in 1921 to ensure the accountability of the federal government. Banks are supervised by the Office of the Comptroller of the Currency
Office of the Comptroller of the Currency
The Office of the Comptroller of the Currency is a US federal agency established by the National Currency Act of 1863 and serves to charter, regulate, and supervise all national banks and the federal branches and agencies of foreign banks in the United States...
, an officer within the federal Department of The Treasury.
- WalesWalesWales is a country that is part of the United Kingdom and the island of Great Britain, bordered by England to its east and the Atlantic Ocean and Irish Sea to its west. It has a population of three million, and a total area of 20,779 km²...
: Auditor General for WalesAuditor General for WalesThe Auditor General for Wales is the public official in charge of the Wales Audit Office, the body responsible for auditing the Welsh Assembly Government, its public bodies, National Health Service bodies and local government in Wales...
See also
- ComptrollerComptrollerA comptroller is a management level position responsible for supervising the quality of accounting and financial reporting of an organization.In British government, the Comptroller General or Comptroller and Auditor General is in most countries the external auditor of the budget execution of the...
- Comptroller of the HouseholdComptroller of the HouseholdThe Comptroller of the Household is an ancient position in the English royal household, currently the second-ranking member of the Lord Steward's department, and often a cabinet member. He was an ex officio member of the Board of Green Cloth, until that body was abolished in the reform of the local...
- Inspector GeneralInspector GeneralAn Inspector General is an investigative official in a civil or military organization. The plural of the term is Inspectors General.-Bangladesh:...
- Auditor generalAuditor General- Auditor General of National Audit Offices :*Auditor General of the Australian National Audit Office*Auditor General of Canada*Auditor General of China*Auditor General of Pakistan*Auditor General for Scotland*Auditor-General...
; CAE in the Internal auditInternal auditInternal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk...
page; Director of auditDirector of AuditDirector of Audit may refer to:*Chief audit executive - a corporate executive position*Director of Audit - head of the Audit Commission of Hong Kong... - Treasurer
- Corporate titleCorporate titlePublicly and privately held for-profit corporations confer corporate titles or business titles on company officials as a means of identifying their function in the organization...
- List of institutions in charge of controlling public accounts, in the world: see INTOSAI#Members of INTOSAI