Highlight the types and objectives of Audit in Government Administration.

Types and Objectives of Audit in Government Administration:

Government Audit—led by the Comptroller and Auditor General (CAG) under Articles 148–151—enforces legislative financial oversight and administrative efficiency:

• 1. Regulatory / Compliance Audit: Verifies that expenditures were incurred according to statutory rules, authorized appropriations, and relevant financial sanctions.
• 2. Financial / Voucher Audit: Checks arithmetic accuracy, authenticity of receipts, vouchers, and adherence to standard accountancy principles.
• 3. Performance / Efficiency Audit (3Es): Evaluates whether government schemes were executed with Economy (minimizing resource costs), Efficiency (maximizing output per input), and Effectiveness (achieving developmental goals).
• 4. Propriety Audit: Goes beyond legal technicalities to examine whether public servants expended public money with the same prudence as a person of ordinary prudence would exercise regarding their own funds.

Core Objectives: Enforcing executive accountability to Parliament, preventing embezzlement/waste, and enhancing service delivery value.