| { | |
| "act_title": "The Comptroller and Auditor-General (Additional Functions) Act, 1974", | |
| "act_no": "XXIV", | |
| "act_year": "1974", | |
| "publication_date": "19/07/2025", | |
| "sections": [ | |
| { | |
| "section_content": "1. (1) This Act may be called theComptroller and Auditor-General (Additional Functions) Act, 1974.(2) It shall be deemed to have come into force on the 16th day of December, 1971." | |
| }, | |
| { | |
| "section_content": "2. In this Act, unless there is anything repugnant in the subject or context,-(a)\t“accounts”, in relation to a commercial undertaking of the Government, includes subsidiary accounts;(b)\t“appropriation accounts” means accounts relating to expenditure brought into account during a financial year to the several items specified in the Appropriation Act;(c)\t“Auditor-General” means the Comptroller and Auditor-General of Bangladesh;1[(cc) \t“public enterprise” means a company or firm, whether incorporated or registered or not, in which the Government has at least fifty per cent share or interest;](d) “statutory public authority” means any authority,corporation or body the activities or the principal activities of which are authorised by any Act, Ordinance, Order or instrument having the force of law in Bangladesh." | |
| }, | |
| { | |
| "section_content": "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)\tinitial accounts that may be required to be kept in the Treasuries; and(b)\tinitial 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." | |
| }, | |
| { | |
| "section_content": "2[3A. The Government may, subject to such conditions as may be specified therein, direct that all or any of the provisions of this Act shall not apply in respect of such Ministry, Division or Office of the Government as it may specify.]" | |
| }, | |
| { | |
| "section_content": "4. The Auditor-General shall, from the accounts kept by him3[and by other persons responsible for keeping public accounts], prepare annually appropriation accounts and finance accounts showing disbursements or, as the case may be, the annual receipts and disbursements for the purposes of the Government, distinguished under the respective heads thereof, and shall submit these accounts to the President on such dates as he may, with the concurrence of the President, determine." | |
| }, | |
| { | |
| "section_content": "5. (1) Notwithstanding anything contained in any other law for the time being in force4[or in any memorandum or articles of association or in any deed], the Auditor-General may audit the accounts of any statutory public authority5[, public enterprise] or local authority and shall submit his report on such audit to the President for laying it before Parliament.(2) For the purpose of any audit under sub-section (1) the Auditor-General or any person authorised by him in that behalf shall have access to all records, books, vouchers, documents, cash, stamps, securities, stores or other property of the statutory public authority6[, public enterprise] or local authority concerned." | |
| }, | |
| { | |
| "section_content": "6. The Auditor-General shall prepare annually, after audit, commercial accounts on the basis of manufacturing, trading and profit and loss accounts, balance sheets and any other accounts that are kept by the Ministries, Divisions and offices of the Government, statutory public authorities7[, public enterprises] and local authorities." | |
| }, | |
| { | |
| "section_content": "7. The Auditor-General shall prepare annually in such form as he may, with the concurrence of the President, determine, and submit to the President, a general financial statement incorporating a summary of the accounts of the Government, statutory public authorities8[, public enterprises] and local authorities for the last preceding year and the particulars of their balances and outstanding liabilities and containing such other information as to their financial position as the President may direct to be included in the statement." | |
| }, | |
| { | |
| "section_content": "8. The Auditor-General may-(a)\tinspect any office of the Government which is responsible for the keeping of any account; and(b)\trequire that any book or other document relating to transactions to which his duty in respect of audit extend shall be sent to such place as he may appoint for inspection by him." | |
| }, | |
| { | |
| "section_content": "9. The Auditor-General shall, so far as the accounts for the keeping of which he is responsible enable him so to do, give the Government such information and assistance in the preparation of its annual financial statement as it may ask for." | |
| }, | |
| { | |
| "section_content": "10. The Government shall give the Auditor-General such information as he may require for the preparation of any account or report which it is his duty to prepare." | |
| }, | |
| { | |
| "section_content": "11. The Auditor-General may make rules and give directions in respect of all matters pertaining to audit of any accounts he is required to audit." | |
| }, | |
| { | |
| "section_content": "12. (1) The Audit and Accounts Order, 1952 (G.G.O. No. 9A of 1952), and the Comptroller and Auditor-General (Additional Functions) Ordinance, 1973 (Ord. XXX of 1973), hereinafter referred to as the said Ordinance, are hereby repealed.(2) Notwithstanding such repeal, anything done or any action taken, including any order made or direction given under the said Ordinance shall be deemed to have been done, taken, made or given, as the case may be, under the corresponding provision of this Act." | |
| } | |
| ], | |
| "footnotes": [ | |
| { | |
| "footnote_text": "1Clause (cc) was inserted by section 2 of the Comptroller and Auditor-General (Additional Functions) (Amendment) Act, 1975 (Act No. XIV of 1975)" | |
| }, | |
| { | |
| "footnote_text": "2Section 3A was inserted by section 2 of the Comptroller and Auditor-General (Additional Functions) (Amendment) Ordinance, 1983 (Ordinance No. XXVIII of 1983)" | |
| }, | |
| { | |
| "footnote_text": "3The words “and by other persons responsible for keeping public accounts” were inserted by section 3 of the Comptroller and Auditor-General (Additional Functions) (Amendment) Ordinance, 1983 (Ordinance No. XXVIII of 1983)" | |
| }, | |
| { | |
| "footnote_text": "4The words “or in any memorandum or articles of association or in any deed” were inserted by section 3 of the Comptroller and Auditor-General (Additional Functions) (Amendment) Act, 1975 (Act No. XIV of 1975)" | |
| }, | |
| { | |
| "footnote_text": "5The comma and the words “, public enterprise” were inserted by section 3 of the Comptroller and Auditor-General (Additional Functions) (Amendment) Act, 1975 (Act No. XIV of 1975)" | |
| }, | |
| { | |
| "footnote_text": "6The comma and the words “, public enterprise” were inserted by section 3 of the Comptroller and Auditor-General (Additional Functions) (Amendment) Act, 1975 (Act No. XIV of 1975)" | |
| }, | |
| { | |
| "footnote_text": "7The comma and the words “, public enterprises” were inserted by section 4 of the Comptroller and Auditor-General (Additional Functions) (Amendment) Act, 1975 (Act No. XIV of 1975)" | |
| }, | |
| { | |
| "footnote_text": "8The comma and the words “, public enterprises” were inserted by section 5 of the Comptroller and Auditor-General (Additional Functions) (Amendment) Act, 1975 (Act No. XIV of 1975)" | |
| } | |
| ], | |
| "copyright_info": { | |
| "copyright_text": "Copyright©2019, Legislative and Parliamentary Affairs DivisionMinistry of Law, Justice and Parliamentary Affairs" | |
| }, | |
| "source_url": "http://bdlaws.minlaw.gov.bd/act-print-465.html", | |
| "fetch_timestamp": "2025-07-19 02:16:06", | |
| "csv_metadata": { | |
| "act_title_from_csv": "The Comptroller and Auditor-General (Additional Functions) Act, 1974", | |
| "act_no_from_csv": "XXIV", | |
| "act_year_from_csv": "1974", | |
| "is_repealed": false | |
| }, | |
| "token_count": 1163, | |
| "language": "english", | |
| "government_context": { | |
| "govt_system": "Parliamentary Democracy", | |
| "position_head_govt": "Prime Minister", | |
| "head_govt_name": "Sheikh Mujibur Rahman", | |
| "head_govt_designation": "Prime Minister of Bangladesh", | |
| "how_got_power": "Democratic election (1973)", | |
| "period_years": "1973-1975", | |
| "years_in_power": 2 | |
| }, | |
| "processing_info": { | |
| "processed_timestamp": "2025-07-19 19:33:22", | |
| "enhanced_with_reducer": true, | |
| "enhanced_with_govt_context": true, | |
| "language_detected": "english", | |
| "token_count": 1038, | |
| "legal_context_added": true, | |
| "legal_context_timestamp": "2025-07-19 20:26:27", | |
| "year_standardized": true, | |
| "year_standardization_timestamp": "2025-07-19 20:36:05", | |
| "token_count_updated": true, | |
| "token_count_update_timestamp": "2025-07-19 20:56:10", | |
| "previous_token_count": 1038, | |
| "accurate_token_count": 1163 | |
| }, | |
| "legal_system_context": { | |
| "period_info": { | |
| "period_name": "Early Independent Bangladesh", | |
| "year_range": "1971-1975", | |
| "act_year": 1974 | |
| }, | |
| "legal_framework": { | |
| "primary_laws": [ | |
| "Laws Continuance Enforcement Order 1971", | |
| "Constitution of Bangladesh 1972" | |
| ], | |
| "court_system": [ | |
| "Supreme Court with High Court and Appellate Divisions", | |
| "Subordinate Courts" | |
| ], | |
| "legal_basis": "Secular constitutional democracy with British-inherited laws", | |
| "enforcement_mechanism": "Independent judiciary and civil courts" | |
| }, | |
| "government_system": { | |
| "type": "Parliamentary Democracy", | |
| "structure": "Westminster-style parliamentary system", | |
| "revenue_collection": "National taxation system", | |
| "administrative_units": [ | |
| "Divisions", | |
| "Districts", | |
| "Thanas", | |
| "Unions" | |
| ] | |
| }, | |
| "policing_system": { | |
| "law_enforcement": "Bangladesh Police (continuing Police Act 1861)", | |
| "military_police": "Bangladesh Army and security forces", | |
| "jurisdiction": "National police force" | |
| }, | |
| "land_relations": { | |
| "tenure_system": "Continuation of 1950 Act with modifications", | |
| "property_rights": "Constitutional property rights", | |
| "revenue_system": "State land revenue collection", | |
| "peasant_status": "Land ceiling laws and redistribution efforts" | |
| }, | |
| "key_characteristics": [ | |
| "Secular constitution with four principles", | |
| "Continuation of colonial-era laws", | |
| "War crimes tribunals establishment", | |
| "Nationalization policies", | |
| "Special Powers Act 1974" | |
| ], | |
| "context_added_timestamp": "2025-07-19 20:26:27" | |
| } | |
| } |