The Office of the Comptroller and Auditor General (OCAG) is the country’s independent oversight institution and an important pillar of the country’s National Integrity System (NIS). This is also known as the Supreme Audit Institution (SAI) of Bangladesh
Mandated by Article 128(1) of the Constitution of Bangladesh, the Comptroller and Auditor General (CAG) is responsible for auditing government receipts and expenditure and providing opinion as to whether these are duly accounted for and comply with the financial rules and regulations established by the Government. Section 5(1) of the CAG (Additional Functions) Act, 1974 further gives him the authority to audit statutory public authorities, public enterprises and local authorities. The Constitution guarantees the CAG complete independence in determining the scope and extent of audit. He submits his report to the President of the Republic who causes them to be laid before Parliament.