The Office
Office of the Principal Accountant General (Audit), Telangana, Hyderabad functions under the auspices of Comptroller and Auditor General of India (C&AG), who is the Head of the Indian Audit and Accounts Department. The C&AG is a Constitutional Authority appointed by the warrant of the President of India. Under Articles 148 to 151 of the Constitution of India, the C&AG has the power to frame rules and give directions in all matters pertaining to the audit of accounts for which he was responsible. The C&AG’s (Duties, Powers and Conditions of Service) Act, 1971 was passed by the Parliament in 1971.
Office of the Principal Accountant General (Audit), Telangana is responsible for conducting Financial Audit of Telangana Government, Compliance Audit and Performance audits of Departments and their functions under Telangana Government. This Office is also responsible for auditing State Public Sector Enterprises and certain State Autonomous Bodies as mandated under the C&AG’s DPC Act, 1971. The Principal Accountant General (Audit), Telangana conducts audit in conformity with the Auditing Standards of the C&AG of India. At present there 5,322 units to be audited under the purview of Principal Accountant General, Telangana, Hyderabad.
WHAT WE DO
CERTIFICATION OF STATE GOVERNMENT ACCOUNTS
The annual accounts of the State Government in the form of Finance Accounts and Appropriation Accounts are audited and preliminarily certified by this office based on which C&AG of India issues Final Audit Certificate. Important observations arising out audit of Finance and Appropriation Accounts and other issues of Financial Reporting are reported to the Legislature through State Financial Audit Report every year, which are forwarded to the Honourable Governor of Telangana for laying before the State Legislature as per Article 151 (2) of the Constitution of India.
AUDIT OF RECEIPTS
Section 16 of the C&AG’s DPC Act, 1971, mandates the audit of all Receipts of Telangana State Government including Tax Receipts under (i) Goods and Services Tax, (ii) Taxes on Sales, Trade etc, (iii) State Excise, (iv) Stamp and Registration, (v) Tax on Motor Vehicles etc. Receipts from Non-Tax Revenue from various sources is also conducted. Each year, important observations emanating under this audit are reported to the Legislature through a Report of the Comptroller and Auditor General of India on Revenue Sector as per the mandate of the Constitution.
At present there are 1,012 State Government units under the purview of Principal Accountant General (Audit), Telangana, Hyderabad as far as audit of Receipts is concerned.
AUDIT OF EXPENDITURE
Section 13 of the C&AG’s DPC Act, 1971, mandates audit of expenditure of the Telangana State Government Departments under General Services, Social services and Economic Services. Each year, important observations emanating under this audit are reported to the Legislature through Compliance Audit Report (General and Economic Sectors) as per the Constitutional mandate mentioned above.
At present there are 3,489 State Government units (32 Apex Units at the level Government and 3,457 Audit Units) under the purview of Principal Accountant General (Audit), Telangana, Hyderabad as far as audit of Receipts is concerned.
AUDIT OF STATE PUBLIC SECTOR ENTERPRISES
Section 19 and 20 of the C&AG’s DPC Act, 1971, mandates audit of Government Companies established under Companies Act, Statutory Corporation and other Corporations, whose audit of accounts has been entrusted / rests with the C&AG of India. This office is primarily responsible for audit of Government Companies and Statutory Corporations pertaining to Telangana. While this office supplements the audit by Statutory Auditors in respect of Government Companies, it is the Statutory Auditor for certification of accounts in respect of Statutory Corporations and other State PSEs. This office also conducts Compliance and Performance Audits in respect of these State PSEs apart from financial audit mentioned above.
At present there are 66 Government Companies (which include sub-units) and 03 Statutory Corporations (which include sub-units) under the purview of Principal Accountant General (Audit), Telangana, Hyderabad.
The most important findings emerging of the above audits are incorporated in the Report of the Comptroller and Auditor General of India (Public Sector Undertakings) pertaining to Telangana and submitted to the Honourable Governor of Telangana for laying before the State Legislature as per Companies Act and Constitutional mandate.
AUDIT OF STATE AUTONOMOUS BODIES
Section 19 and 20 of the C&AG’s DPC Act, 1971, mandates audit of State Autonomous Bodies entrusted to C&AG of India. Apart from the Audit of Transactions is also conducted in respect of State Autonomous Bodies, under Section 14 of C&AG’s DPC Act, which are substantially financed by the State Government. Audit of Grant sanctioning authority is conducted in respect of specific purpose Grants under Section 15 of the C&AG’s DPC Act.
At present there are 55 State Autonomous Bodies (Section 19 and 20) under the purview of Principal Accountant General (Audit), Telangana, Hyderabad.
AUDIT OF LOCAL GOVERNMENT INSTITITIONS
Based on the recommendations of the Eleventh Finance Commission, State Government entrusted (August 2004) CAG with the responsibility for providing Technical Guidance and Supervision (TGS) in connection with the accounts and audit of Local Bodies under Section 20(1) of CAG’s (DPC) Act. Based on test-check of PRIs, a TGS Note was prepared at the end of each financial year and forwarded to the Director of State Audit for improving the quality of their reports, and it involves examining the use of government assistance and certifying the annual accounts, with technical guidance and supervision provided by the CAG's office.
At present there are 143 Urban Local Bodies, 13,340 Panchayat Raj Institutions under the purview of Principal Accountant General (Audit), Telangana, Hyderabad.
CONTRIBUTE
Material for Union Audit Reports of Comptroller and Auditor General of India for Centrally Sponsored Schemes (CSS).
ASSIST
Public Accounts Committee (PAC) of the State Legislature in examination of paras of Report on State Finances, Audit Report Civil and Audit Report on Revenue Receipts. Committee on Public Undertakings (COPU) of the State Legislature in examination of paras of Audit Report (Commercial) on the working of State PSUs.
NORMS SET FOR THE DISCHARGE OF ITS FUNCTIONS
The department follows the norms in Auditing Standard set by INTOSAI/ASOSAI and Manuals etc. in the discharge of its functions. The Rules, Regulations, Instructions, Manuals generally used by its employees for the discharging its functions are placed below and specific rule books are placed under relevant sector wise pages.