Civil Audit

The central Audit of the accounts of the State Government is conducted by the Financial Attest Audit Parties housed in the office of the Principal Accountant General (A&E), Gujarat, Rajkot and Ahmedabad. The Local audit including audit of accounts of bodies/authorities substantially financed and controlled by the State Government in Gujarat is conducted in the respective field offices at the State Government. The Principal Accountant General (Audit-I), Rajkot also provides the technical guidance and supervision to the Examiner, Local Fund Account, Gujarat with regard to the audit of Local Bodies.

Financial Attest Audit

Apart from local audit conducted by the field parties of this office at various organizations/offices of the State Government, the audit of sanctions, vouchers and other documents received in the office of the Principal Accountant General (A&E), Gujarat at Rajkot and Ahmedabad is conducted by the Financial Attest Audit Parties under the guidance and supervision of the Financial Attest Audit Sections.

Local Audit

The local audit under the Section 13- 20 of the C&AG (Duties, Powers and Conditions of Service) Act, 1971, in respect of all the offices under the departments of the Government of Gujarat and Local Bodies (PRIs/ULBs) falling under the jurisdiction of PAG Audit-I conducted by this office. The audit of expenditure is comprehensive and includes:

  • audit against provision of funds;
  • regularity audit;
  • propriety audit;
  • performance audit,
  • system audit.

Certification Audit

Certification of Finance Accounts and Appropriation Accounts is done by the FINAT-SFR Wing of PAG Audit-II, Ahmedabad.

Certification audit of some projects financed by the World Bank and foreign agencies is also done by this office, if they are implemented by the State Government departments falling under audit jurisdiction of this office. Certification audit of Centrally Sponsored Schemes, Central Plan Schemes and State Plan Schemes is also done by this office.

Technical Guidance & Support

The function of Technical Guidance and Support to the Examiner, Local Fund Accounts, Gujarat has been entrusted by the State Government to the Comptroller and Auditor General under section 20(i) of the CAG’s (DPCS) Act, 1971.

The components of TG&S include

  • Setting audit standards & audit planning
  • Adoption of improved audit methodologies
  • Training in audit & accounts
  • Test check of auditee institutes
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