The functions and responsibilities of the Audit Management Group-II is to conduct the audits of major Government projects/flagship schemes and audit of those departments and autonomous bodies under Government of Punjab which pertain to economic activity of the government, viz. Water Resources, Animal Husbandry, Fisheries & Dairy Development, Co-operation, Agriculture and Farmer Welfare, Horticulture, Food processing, Food Civil Supplies, Consumer Affairs, Soil and Water Conservation, Punjab Mandi Board (PMB), Rural Development & Panchayati Raj Institutions, Guru Angad Dev Veterinary Animal Sciences University (GADVASU), Ludhiana; Punjab Live Stock Development Board (PLDB) and Punjab Agriculture University(PAU), Ludhiana.

The Sector is entrusted with the Compliance Audit, 11 Performance Audit and Financial Attest Audit of state Public Sector Undertakings. At present, there are: State Government Companies; One Statutory Corporation (Punjab State Warehousing Corporation, under the purview of the Sector. The audit of the Government Companies is conducted as per the relevant provisions of the C&AG's (DPC) Act, 1971 and the Companies Act, 2013. The audit of the Statutory Corporations is governed by the respective Acts of the Corporations. 

The Sector also audits the State food grains procuring agencies viz. Punjab State Grains Procurement Corporation Limited, Punjab State Civil Supplies Corporation Limited, Punjab State Warehousing Corporation, Punjab Agro Food Grains Corporation Limited along with the District Offices of these Companies.
The Headquarters Section deals with Annual Audit Planning and executing the same as per the approved quarterly tour programmes of the Audit Teams. All other periodical reports, returns and allied work allotted to the Sections of the Sector. After the completion of the Compliance Audit of allotted departments, the Audit and Inspection Reports are vetted in Vetting-I, Vetting-II, & Vetting-III Sections and issued to the respective departments.

Draft Para Cell (DP Cell) processes the cases of serious irregularities noticed during the audit for further onward submission to Civil Report Section for inclusion in the Audit Reports of the Comptroller & Auditor General of India. The DP Cell also deals with the matters relating to Public Accounts Committee (PAC) and Committee on Public Undertakings (COPU). The Draft reports on the Performance Audit / Thematic Audit are vetted in the DP Cell for onwards submission to Report Section (Civil) for inclusion in the Audit Reports of the Comptroller & Auditor General of India.

The serious irregularities and findings of the Compliance and Performance Audits are incorporated in the Audit Report  every year which is then laid to the State Legislature. The findings during the Financial Attest Audit are issued as comments on Accounts to the Government Companies and Separate Audit Reports to the Statutory Corporations and Autonomous Bodies.

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