Brief Introduction

The Office of the Directorate of Education Audit is responsible for auditing government receipts and public spending and ascertaining whether expenditures have yielded value for money in all offices including all projects, programs, and schemes under five Ministries/Divisions namely Secondary and Higher Education Division, Technical and Madrasah Education Division, Ministry of Primary and Mass Education, Ministry of Cultural Affairs and Ministry of Religious Affairs.

Director General (DG), the head of the Directorate is responsible for conducting audits on behalf of the CAG in the government offices under the aforementioned five Ministries/Divisions. Audit observations involving serious financial irregularities are initially developed into Non- Serious Financial irregularities (Non-SFI) and Serious Financial irregularities (SFI) after taking into consideration the replies received from the concerned auditee organizations and the Principal Accounting Officer (Secretary of the Ministry/Division). The SFIs are incorporated in the audit reports after approval of the CAG. Alongside the traditional approach to carry out compliance or regularity audits, the office is also responsible to conduct performance audits to determine the economy, efficiency and effectiveness in the management of public resources, thereby adding value to the governance issues of these Ministries/Divisions.

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