The functions and responsibilities of the Sector are to conduct the Performance Audit/Thematic Audits of major Government Projects/flagship schemes and Compliance Audit of civil departments/offices of the State Government i.e.
1) Law & Order
i. Jail
ii. Justice
iii. Police
iv. Punjab Home Guards
v. Vigilance Bureau
vi. PHRC/PMSC
2) Urban Development
i. Urban Local Bodies
ii. Housing & Urban Development
3) Public Works
i. Water Supply & Sanitation
ii. Public Works (B&R)
4) Transport
i. MVT
ii. Transport
iii. Civil Aviation
Group also conduct audit of Grant-in-aid of bodies receiving grants from the State Government. Work relating to issue of Audit Certificates in respect of World Bank Aided Projects and Asian Development Bank Project is also performed.