evsjv ` ki gnv wnmve wbix K I wbqš Ki Kvh vjq wmgwr wbdr we kl msl v \ gvp 2018 www. cag. org. bd m úªmvwiz AwWU feb MZ 31 Rvbyqvwi 2018 wlªt, eyaevi MYcÖRvZš x evsjv `k mikv ii gvbbxq cöavbgš x kl nvwmbv evsjv ` ki mycöxg AwWU Bbw wudk bi (m úªmvwiz AwWU feb) ïf D Øvab K ib evsjv ` ki mycöxg AwWU Bbw wudkb Z_v evsjv ` ki gnv-wnmve wbix K I wbqš Ki Kvh vjq ÔAwWU febõ bv g mycwiwpz GwU ivravbxi cövy K `ª KvKivB j Aew Z 21600 em dzu RvqMvi Ici wbwg Z myig GKwU feb bewbwg Z GB febwu Z ZrKvjxb gnv-wnmve wbix K I wbqš K AvbyôvwbKfv e Zvui `vßwik Kvh µg ïiæ K ib 4Vv m Þ ^i, 2006 mv j cö_g ch v q wbwg Z 5 (cvup) Zjv wewkó GB febwui AvqZb wqj cövq 50000 em dzu ciez x Z wøzxq ch v q febwui (lô-aóg Zjv) m úªmvwiz As ki KvR ïiæ nq 2016 mv ji 09B deªæqvwi, hv mgvß nq 2017 mv ji 30 k Ryb cövq 33084 em dzu AvqZ bi m úªmvwiz Ask wbg v Y LiP n q Q 8,56,97,989 (AvU KvwU Qvàvbœ j mvzvbeÿb nvrvi bq kv EbbeŸB) UvKv m úªmvwiz AskwU Z i q Q Kw úduvi j ve, gvwëwgwwqv m Uvi, AvBwU j ve, jvb eªwi, K vw Ub, wfavbwc my BU Ges mwgbvi nj hvi mv _ mshy³ i q Q jvdä Ges jwe bewbwg Z KvVv gvwu febwu K w` q Q GK Abb vcz kjx Ges bv `wbkzv feb m úªmvi Yi d j vb mskyjv bi h mgm vwu wqj Zv AwaKvsk `~ixf Z n q Q wmgwr wbdr we kl msl v \ gvp 2018 01
Dc vcbv cwi ekb K ib wzwb Zvui Dc vcbvq mvsweavwbk IfvimvBU cöwzôvb wn m e wmgûgwri gzv I `vwqz m ú K Av jvkcvz K ib wzwb Av iv e jb, 1972 mv ji msweav b GB `vwqz cvj bi Rb cö qvrbxq KZ Z cö`vb K i aviv mwbœ ewkz Kiv nq ciez x Z wmgûgwr Awd mi Kg Kv Û 1974 mv j AwZwi³ gzv AvB bi gva g mikvix wnmve e e vcbvi `vwqz Awc Z nq gvbbxq cöavbgš x KZ K m úªmvwiz AwWU fe bi ïf D Øvab m úªmvwiz As ki D Øvab Dcj e vbvi, d yb I dzj w` q mymw¾z AwWU fe b D Øvabx Abyôv bi cöavb AwZw_ wn m e gvbbxq cöavbgš x kl nvwmbv K ^vmz Rvbvb evsjv ` ki gnv-wnmve wbix K I wbqš K Rbve gvmy` Avn g` Abyôv b we kl AwZw_ wn m e Dcw Z wq jb MYcÖRvZš x evsjv `k mikv ii gvbbxq cöwzgš x, A_ gš Yvjq I cwikíbv gš Yvjq, Rbve gvnv ` Avãyj gvbœvb, Ggwc GQvovI Dcw Z wq jb A_ mwpe Rbve gvnv ` gymwjg PŠayix, wcg KwgwUi mfvcwz I m`m MY, cöv³b wmgûgwr g nv`qmy, cöavbgš xi Kvh vj qi gyl mwpe, GbweAvi Pqvig vb, mikv ii DaŸ Zb Kg KZ ve `mn wewmgm wbix v I wnmve wefv Mi DaŸ Zb Kg KZ vmy gvbbxq cöavbgš x mkvj 10:01 wgwb U evzvg wu c djk D b vp bi gva g m úªmvwiz AwWU fe bi ïf D Øvab K ib D Øvabx AbyôvbwU Z mfvcwzz K ib evsjv ` ki K ú Uªvjvi GÛ AwWUi Rbv ij Rbve gvmy` Avn g` gvbbxq cöavbgš x K AwWU fe b ^vmz Rvbvb wmgwr g nv`q gvbbxq cöavbgš xi AvMg b wwwmgwr (wmwbqi) Rbve gvnv ` BKevj nv mb ^ QZv I Revew`wnZv KvVv gvq G Kvh vj qi `vwqz m ú K GKwU cviqvic q U 02 wmgwr wbdr we kl msl v \ gvp 2018 msweavb Aby Q`t 127-132
msweav b Awc Z G `vwqz ev Íevq b wmgwûgwr Kvh vjq Gi wbr ^ cöyxz KŠkjMZ cwikíbv 2013-2018 Abyhvqx KvR K i hv Q e j wzwb D j L K ib D Øvabx Abyôv b e³e ivl Qb A_ mwpe Rbve gvnv ` gymwjg PŠayix D Øvabx Abyôv b e³e ivl Qb wwwmgwr (wmwbqi) Rbve gvnv ` BKevj nv mb wzwb Zvui mvgwmök e³ e wmgûgwri Kvh vj qi mv úªwzk D ` vm I AR bmg~n, AwW Ui Kvh KvwiZv e w i c` cmg~n Ges mikvwi e e vcbvq cwiez bi cvkvcvwk AwWU c wzi cwiez b m ú K avibv `b me kl wzwb Zvui e³ e wmgûgwr Kvh vj qi wb gœv³ A½xKvimg~n e ³ K ib h_vmg q AwWU Ges gvbm Z wi cvu cöyq bi gva g Avw_ K e e vcbv kw³kvjxki Y mwµq f wgkv cvjb Kiv cvid g Ý AwW Ui cwiwa evov bvi gva g A _ i m e vëg e envi wbwðz Kiv wwwruvj evsjv `k MV b mnvqzvi j AvBwU AwWU cöez b Kiv Rjevqy cwiez bi cöfve gvkv ejvq Gbfvqib g Uvj AwWU cöez b Kiv GmwWwR j gvîv AR bi gva g mikvi K mykvmb cöwzôvq mnvqzv Kiv ï vpvi cöwzôvi j nujvbb e e v cöez b Kiv wmgûgwr Kvh vjq K ckv`vi cöwzôv b cwiyz Kiv A_ mwpe Rbve gvnv ` gymwjg PŠayix evsjv ` ki A_ bwzk cöe w i wcq b gvbbxq cöavbgš xi ` bz Z i f qmx cöksmv K ib wzwb wmgûgwr K cö`ë mvsweavwbk ÔK ú UªvjviwkcÕ-Gi `vwqz cvj bi mnvqzvkvix wn m e wmwrgi cöz f wgkvi K_v Zz j a ib Zvi g a D j L hvm n jv AbjvBb c-wd kb Ges cbkb wd kb wnmve e e vcbvq wwwruvjvb Rkb (AvBevm++) PK jlvi cwie Z AbjvB b wej cwi kva (BGdwU) AbjvB b Pvjvb fwiwd Kkb AbjvB b wej wb úwëi nvjbvmv` Ae v cö`k b cbkb cöwµqv AwaKZi mnrxkiy GmKj `vwqz cvj bi gva g wmwrg ïay wnmvei YB K ib bv, wzwb A_ I e q e e vcbvi wbqš K wn m ei KvR K i _v Kb hv Avw_ K ^ QZv I Revew`wnZviB Ab Zg Ask wzwb e jb, AwWU cöwz e`b msm ` Dc vc bi gva g wbe vnx wefv Mi Revew`wnZv wbwðzki Y wmgwr Kvh vjq iæz c~y f wgkv cvjb K i Avm Q G Î wzwb cöpwjz AwW Ui cvkvcvwk cvid g Ý I Bmy wfwëk AwW Ui Ici Rvi `qvi Rb ZvwM` cö`vb K ib wzwb Zvui e³ e i klfv M RvZxq ev R Ui AvKvi e w i mv _ mv _ AwWU wefv Mi Rbej e w bv cviqvi welqwui Dci Av jvkcvz K ib Ges Rbej e w i wel q gvbbxq cöavbgš xi m`q n Í c Kvgbv K ib wmgwr wbdr we kl msl v \ gvp 2018 03
D Øvabx Abyôv b e³e ivl Qb gvbbxq cöwzgš x, A_ gš Yvjq I cwikíbv gš Yvjq Rbve gvt Avãyj gvbœvb, Ggwc Abyôv bi we kl AwZw_ gvbbxq cöwzgš x, A_ gš Yvjq I cwikíbv gš Yvjq, Rbve gvnv ` Avãyj gvbœvb, Ggwc Zvui e³ e i ïiæ ZB wmgwr Kvh vjq cöwzôvq RvwZi RbK e½eüy kl gywreyi ingv bi f wgkvi K_v iy K ib Ges ^ QZv I Revew`wnZvi gva g mykvmb cöwzôvq wmgwr Kvh vjq cöksmbxq `vwqz cvjb K i hv Q e j AwfgZ e ³ K ib wzwb evsjv ` ki mvgwók A_ bwzk cöe w i wcq b gvbbxq cöavbgš xi ewjô bz Z i K_v Zz j a ib D`vniY wn m e wzwb cùv mzzi ev Íevqb, gv_vwcqy Avq e w, iwg UÝ Avq e w cöf wzi welq Av jvkcvz K ib wzwb mn ªvã Dbœqb j gvîv AR b evsjv ` ki mdjzv AR b Ges UKmB Dbœqb j gvîv AR bi Î mikv ii mycwikwízfv e AMÖmi niqvi welqwu Av jvpbvq Av bb G Î AwWU wefvm KI ÔWhole of the government or whole of society approachõ AbymiY Ki Z n e g g wzwb D j L K ib GQvovI mykvmb cöwzôv I `yb xwz cöwz iv a mikv ii ÔwR iv Ujv iýõ-gi A½xKvi wzwb cybe ³ K ib m Rb wmgwr Kvh vjq, `ỳ K Ges Z_ Kwgk bi cvi úwik wg_w Œqv Z_v `yb xwz msµvší Z_ Av`vb-cÖ`vb Ges AwfÁZv wewbgq mikv ii Rb mnvqk n Z cv i e j wzwb g b K ib D Øvabx Abyôv b e³e ivl Qb evsjv ` ki K ú Uªvjvi GÛ AwWUi Rbv ij Rbve gvmỳ Avn g` evsjv ` ki K ú Uªvjvi GÛ AwWUi Rbv ij Rbve gvmỳ Avn g` Zvui e³ e wmgwr Kvh vj q gvbbxq cöavbgš xi AvMgb Dcj Zvui cöwz we kl K ZÁZv cökvk K ib e³ e i ïiæ ZB wzwb ^vmz Rvwb q e jb AwWU GÛ GKvD Um& wefv M wb qvwrz PŠÏ nvrvi Kg Pvixi AvR Mfxifv e Avbw `Z wzwb evsjv `k K ga g Av qi ` k DbœxZ Kivi Î gvbbxq cöavbgš xi mỳ cwipvjbvi f qmx cöksmv K ib Zvui e³ Zvq wmgwr Kvh vj qi mvgwmök Kg KvÛ Ges fwel Z cwikíbv wbgœwjwlzfv e Dc vwcz nq- mikvwi A_ e q wgze wqzv, ` Zv I djcöm~zv AR b evsjv ` ki mycöxg AwWU Bbw wudkb ÔAid to the managementõ wn m e KvR Ki Q cörvz š Kg iz 17 j ii AwaK mikvwi Kg KZ v-kg Pvixi c-wd kb, cbkb wd kb, wewfbœ Avw_ K myweav cö`vb, Dbœqb I Abybœqb Dfq Lv Zi hvezxq wej Ges 7 j ii AwaK Kg KZ v-kg Pvixi Aemi fvzv cö`vb h_vµ g wmwrg, wmwrwwgd Ges GwWwR(wdb vý) Gi gva g m úbœ n Q AwWU I wnmve cöyq bi `vwqz cvj b Kg Pvixi msl v 7818 Rb Ges Aaxb Kvh vj qi msl v 590wU AwWU Kvh µ gi AvIZvq i q Q mikv ii 56wU gš Yvjq I wefvm Ges G `i Aaxb Awa`ßi/ cwi`ßimn me gvu 22431wU BDwbU wemz 45 eqi a i mikvwi m ú `i Ace envi, 04 wmgwr wbdr we kl msl v \ gvp 2018
AcPq, AvZ mvr I wz Z_v mikvwi e q I Revew`wnZv wbwðzki Y wmgwr Kvh vjq iæz c~y f wgkv cvjb K i Avm Q 2016-17 A_ eq i wmgwr KZ K 56wU AwWU wi cvu gvbbxq cöavbgš xi wbku Dc vcb Kiv nq 2016-17 A_ eq i 44 nvrvi 238 KvwU UvKv Av`vq I mgš^q n q Q wbix v Kv h cöwz 01(GK) UvKv Li Pi wecix Z ivó«xq KvlvMv i Rgv n q Q 235 UvKv gvbem ú `i ` Zv e w i Kvh µ gi AvIZvq 13 Rb Kg KZ v CIPFA Professional Course P~ovšÍfv e m úbœ K i Qb GQvov 25 Rb Advance Diploma Level, 41 Rb Diploma Level Ges 176 Rb Certificate Level m úbœ K i Qb cv AwWU wwwruvb Rk bi Ask wn m e Kv gvbr& W md& UIq vi GGgGgGm Gi e envi ïiæ n q Q SAI Bangladesh Gi AwW Ui YMZ gvb ch v jvpbv Kivi Rb cö_gev ii gz SAI India KZ K Peer Review cwipvjbv Kiv n q Q cöpwjz BDwbU ebr&w AwWU n Z GbwUwU IqvBW AwWU Gi cöez b D Øvabx Abyôv b AvMZ AwZw_e `i GKvsk e³e mgvcbv ší wmgwr g nv`q AwWU fe b cö_gev ii gz gvbbxq cöavbgš x kl nvwmbvi AvMgb Dcj Zvui nv Z ï f Qv vik Zz j `b Gici gvbbxq cöavbgš x kl nvwmbv evsjv ` ki K ú Uªvjvi GÛ AwWUi Rbv ij Rbve gvmy` Avn g `i nv Z Zvui Zid _ K GKwU ï f Qv vik cö`vb K ib International Standards for Supreme Audit Institutions (ISSAI) K AbymiY K i AwW Ui gvb K AvšÍR vwzk ch v q DbœxZKiY Kiv n Q Vision 2021 Gi Ab Zg Kg m~px `yb xwzgy³ evsjv `k MV b wmgwr Kvh vjq KvR K i hv Q `yb xwz `gb Kwgk bi gvgjvi Î AwaKvsk Avw_ K Awbqg msnub msµvší Z_ wbix v`j AbymÜvb K i _v K wzwb `y ói `gb Ges wk ói jvjb Kivi bxwzi cöm ½ gvbbxq cöavbgš x KZ K cùv mzz wefv Mi cöv³b mwpe Rbve gvt gvkviid nv mb f ubqv K mikvwi PvKwi Z mm v b cybe vwmz Kivi Rb ab ev` cö`vb K ib e³ e i klvs k wmgwr g nv`q, AwWU wefv Mi KwZcq c `i gv bvbœqbmn Rbej e w i cö Íve m`q we epbvi Rb gvbbxq cöavbgš x K Aby iva K ib D Øvabx Abyôv b MYcÖRvZš x evsjv `k mikv ii gvbbxq cöavbgš x kl nvwmbv K ï f Qv vik cö`vb Ki Qb evsjv ` ki K ú Uªvjvi GÛ AwWUi Rbv ij Rbve gvmy` Avn g` Abyôv bi kl ch v q gvbbxq cöavbgš x e³e cö`vb K ib Zvui e³ e i ïiæ ZB wzwb ^vaxbzvi gnvbvqk RvwZi wczv e½eüy kl gywreyi ingv bi wzi cöwz Mfxi kö v wb e`b K ib RvwZi wczvi `~i` wói Kvi Y Avw_ K e e vcbvq mykvmb cöwzôvi j 1973 mv ji 11 g evsjv ` ki K ú Uªvjvi GÛ AwWUi Rbv i ji Kvh vjq cöwzôv jvf K i e j wzwb AwfwnZ K ib ZvuiB kvmbvg j The Comptroller and Auditor General Additional Functions Act, 1974 cöyxz nq wmgwr wbdr we kl msl v \ gvp 2018 05
D Øvabx Abyôv b e³e ivl Qb MYcÖRvZš x evsjv `k mikv ii gvbbxq cöavbgš x kl nvwmbv cöavbgš x kl nvwmbv `yb xwz Ges RbM Yi A_ Ace env ii weiæ Zvui mikv ii ` p Ae vb cybe ³ K i e jb, RbM Yi A _ i m ½ Kvb Awbqg ev AmZZv ei`vk&z Kiv n e bv A _ i AcPq, AvZ mvr, RvwjqvwZ, wewa-ewnf ~Z cwi kva, AvqKi I f vu Av`vq bv Kiv, AvBb, wewa, wbe vnx Av `k cvjb bv Kiv, mikvwi wbqg-bxwz I Avw_ K wewa-weavb AbymiY bv Kiv, Av`vqK Z A_ mikvwi KvlvMv i Rgv bv Kiv mn bvbv Awbqg D`&N vu b evsjv ` ki K ú Uªvjvi GÛ AwWUi Rbv i ji Kvh vjq iæz c~y f wgkv cvjb K i _v K wzwb mikv ii bvbvgylx c` ci Kvi Y A_ bwzk AMÖMwZ Ges Dbœqb m~p Ki BwZevPK wpî Zz j a ib ` ki Av_ mvgvwrk Dbœqb Ges RbM Yi Rxebgvb Dbœq b cöwzeqi evwl K Dbœqb Kg m~px Z M nxz cökí jv mikv ii Afxó j c~i Y f wgkv ivl Q wkbv Zv wbiæc b AwaK cwigv Y cvid g Ý AwWU m úbœ Kivi Ici wzwb iæz v ivc K ib D Øvabx Abyôv b e³e ivl Qb MYcÖRvZš x evsjv `k mikv ii gvbbxq cöavbgš x kl nvwmbv 06 wmgwr wbdr we kl msl v \ gvp 2018 MZvbyMwZK AwW Ui evb i cöwzôvbwfwëk AwWU, AvBwU AwWU, cwi ek welqk AwWU cwipvjbvq ` Zv AR bi e vcv i gvbbxq cöavbgš x civgk `b wwwruvb Rk bi GB hy M AwWU wefvm Zvui wbr ^ md&u Iq vi GGgGgGm Gi gva g fwel Z mkj gš Yvj qi mv _ mshy³ n e Ges Gi gva g AwaKZi YMZ gvbm úbœ AwWU wi cvu h_vmg q RvZxq msm ` Dc vwcz n e g g wzwb Avkvev` e ³ K ib wzwb e jb, ` k B Zvg a AvBwU AwWU Kvh µg ïiæ n q Q AvBwU AwWU Awa`ßi bv g ^Zš Awa`ßi m wói welqwu B Zvg a cö ÍvweZ cybwe b v m AšÍf y³ Kiv n q Q e j wzwb ÁvZ Av Qb hv Aby gvw`z n j AvBwU AwWU Z ivwš^z n e e j wzwb g b K ib wwwruvb Rk bi cvkvcvwk Gi wbivcëvi Ici iæz v ivc K i cöavbgš x e jb, h_vh_ wbivcëv e e v bv _vkvi Kvi Y evsjv `k e vs Ki wirvf Pywii gz NUbv N U Q Kv RB G Î wzwb mvbevi Aciva m ú K Av iv ewk mrvm _vkvi Ici ZvwM` cö`vb K ib gvbbxq cöavbgš x Zvui e³ e MDG Gi j gvîv AR b Zvui mikv ii mvd j i K_v Zz j a ib AwaKš UKmB Dbœqb j gvîv ev SDG ev Íevq b Zvui mikvi GKwU mywbw` ó Kg cwikíbv cöyqb I AMÖvwaKvi LvZ wpwýz K i Q e j wzwb Rvbvb SDG Gi j gvîvmg~ ni g a 56wU B Zvg a 7g câevwl Kx Kg cwikíbvq AšÍf y³ Kiv n q Q e j wzwb AwfwnZ K ib wzwb Av iv Rvbvb, SDG Gi Ab Zg j n jv cvi úwik m nv hvwmzvi gva g kvwší I b vqwepvi cöwzôv Ges kw³kvjx cöwzôvbmg~n wbwðz Kiv G Î ÒSDG ev Íevq b cö ÍywZg~jK Kvh µgó Gi Ici cwipvwjz cvid g Ý AwW Ui civgk I mycvwik SDG ev Íevq b mnvqk f wgkv cvjb Ki e g g wzwb Avkvev` e ³ K ib GQvovI wzwb gnvwnmve wbix K I wbqš Ki Kvh vjq KZ K AwWU AvcwË wb úwëi j GKwU KŠkjcÎ cöyqb Kiv n q Q R b m šívl cökvk K ib D Øvabx Abyôv b AvMZ AwZw_e `i GKvsk
cöavbgš x RbM Yi A_ mvköq Ges `yb xwzgy³ evsjv `k cöwzôvq evsjv ` ki AwWU GÛ GKvD Um wwcvu g U K Av iv ` Zv I ckv`vwi Z i m ½ KvR Kivi Avnevb Rvwb q cö qvrbxq jvkej hvmvb `qvi welqwu Zvui mikv ii we epbvaxb i q Q e j D j L K ib G Î mikv ii mkj ai bi mn hvwmzv Ae vnz _vk e g g Avk vm cö`vb K i wzwb Zvui e³e kl K ib D Øvabx Abyôvb k l gvbbxq cöavbgš x m úªmvwiz AwWU fe bi wkq`vsk Ae jvkb K ib Ges wmgwr g nv` qi K e m ckvmz welq wb q Zvui m ½ Av jvpbv K ib AZtci ejv 11:45 wgwb U wzwb AwWU feb Z vm K ib mvs wzk mü v evsjv ` ki mywcög AwWU Bbw wudk bi m úªmvwiz AwWU fe bi ïf D Øvab Dcj mü vq GK g bvá mvs wzk Abyôvb A qvrb Kiv nq GB mvs wzk Abyôv b AwWU GÛ GKvD Um& wefv Mi Kg PvixMY I cwiev ii m`m MY Ask MÖnb K ib mvs wzk Abyôvb k l bk fv Ri gva g D Øvabx Abyôvb mgvß nq wmgwr wbdr we kl msl v \ gvp 2018 07
wmgwr wbdr 2018 we kl msl v m úv`bv cwil`t gvnv ` RvwKi nv mb Dc gnv wnmve wbix K I wbqš K (GGÛAvi), wmgwr Kvh vjq, AwWU feb, XvKv Avd ivrv myjzvbv mv jn AwZt Dc gnv wnmve wbix K I wbqš K (cv m v bj), wmgwr Kvh vjq, AwWU feb, XvKv dv Zgv Bqvmwgb cwipvjk (GgAvBGm), wmgwr Kvh vjq, AwWU feb, XvKv cökvkbvq: evsjv ` ki gnv wnmve wbix K I wbqš Ki Kvh vjq AwWU feb, 77/7, KvKivBj, XvKv dvb: 88-02-831 8395-8, d v : 88-02-8312690 I qe mvbu: www.cag.org.bd B- gbj: international@cagbd.org 08 wmgwr wbdr we kl msl v \ gvp 2018