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14/06/2024
Laws of Bangladesh

The Comptroller and Auditor-General (Additional Functions) Act, 1974

( ACT NO. XXIV OF 1974 )

Keeping of Government accounts
3. (1) Subject to the provisions of sub-section (2), the Auditor-General shall be responsible for the keeping of the accounts of the Government.
 
 
 
 
(2) The Auditor-General shall not be responsible for the keeping of-
 
 
 
 
(a) initial accounts that may be required to be kept in the Treasuries; and
 
 
 
 
(b) initial and subsidiary accounts, accounts of stores and stock, manufacturing, trading and profit and loss accounts that may be required to be kept in any Ministry, Division or office of the Government.

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