The Constitution of India provides for the Comptroller and Auditor General of India (C&AG), who is responsible for performing duties of audit & accounts, as determined by the Parliament, both for the Union and the States. C&AG (Duties, Powers & Conditions of Service) Act, 1971 (DPCS Act), contains prescriptions made by the Parliament on his functions. Indian Audit & Accounts Department (IAAD) is the agency of C&AG.
Originally conceived as the Comptroller, Saurashtra, the office came under the control of AG Bombay, after the merger of Saurashtra and Kutch with the composite Bombay State in November 1956. Consequent on formation of Gujarat State in 1960, the office of the AG, Gujarat was formed at Ahmedabad in June 1960 with Branch office at Rajkot and Bombay. In June 1962, Bombay branch was shifted to Ahmedabad and AG Gujarat started functioning with branch office at Rajkot.
The office of AG (Audit)-II, Rajkot was formed as a result of restructuring of the Indian Audit & Accounts Department in 1984. This office was renamed as Office of the Accountant General (Civil Audit) with effect from 30 December 2002.
The office was renamed as Office of the Accountant General (General & Social Sector Audit) in 2nd April, 2012 and upgraded/redesignated as Office of the Principal Accountant General (General & Social Sector Audit)2018.
After Restructuring of the Audit offices by the C&AG, the office has been renamed as Office of the Principal Accountant General, (Audit-I), from May 2020.
Principal Accountant General (PAG), Audit-IGujarat, is CAG’s principal officer in IAAD for the State of Gujarat, with its head office (HO) at Rajkot and branch office at Ahmedabad. PAG coordinates IAAD’s interface with the Government of Gujarat (GoG). PAG’s core audit function areas are: audit of all the Departments/Agencies/PSUs/Autonomous Bodies(ABs) falling under the audit jurisdiction of this office.
Consequent upon the restructuring of the audit offices since April 2012, this office has been assigned with the task of conducting audit of the General and Social Sectors in the State (Government Departments, State PSUs and Autonomous Bodies falling under General and Social Sectors) and also the Technical Guidance and Support - TGS of ULBs & PRIs. This Office also prepares the Audit Reports (General & Social Sector Audit), Gujarat.
In 2018, whereupon PAG (G&SSAAudit-I)this office has been assigned with the work of audit and certification of Finance Accounts and Appropriation Accounts of the Government of Gujarat and preparation of the State Finances Audit Report (SFAR Report). Accordingly, this office also prepares the State Finances Audit Report for the year 2017-18 onwards.
Now, As per restructuring notification(May 2020),Finance Department has been allocated to PAG (Audit-II), Ahmedabad and thus the work of audit and certification of Finance Accounts and Appropriation Accounts of the Government of Gujarat and preparation of the State Finances Audit Report (SFAR Report) has been transferred to Principal Accountant General (Audit-II), Gujarat, Ahmadabad.