Section & Function

Audit Management Group III has the following sections:-

CS (Controlling Section)

The section deals in the administration of AMG III wing. The section prepares the Annual Audit Plan and Tour Programmes for the Field parties. The Travelling Allowance Bills of the field parties are regularized as per the approved our programmes by the section.

VS-I (Vetting Section – I)

The section deals in the vetting of LARs of Commercial Taxes Department under Section 16 of CAG’s DPC Act 1971.

VS-II(Vetting Section – II)

The section deals in the vetting of LARs of

• Department of Stamps and Registration Fees
• State Excise Department and
• Labour and allied Departments

VS-III (Vetting Section – III)

The section deals in the vetting of LARs of the Education and Finance cluster audited under section 13,14,15 and 19(1) (2) of CAG’s DPC Act 1971.

Education sector

• Primary and Secondary
• DSERT (Teacher Education)
• Higher (Collegiate and Technical)
• Sanskrit
• Bhasha & Pustakalay (Library)
• Translation
• Youth Empowerment & Sports
• Public Service Commission (KPSC)

Finance sector

• Finance
• Directorate of Small Saving, Pension and Asset-Liability Monitoring
• Directorate of Treasuries
• Pension Audit (CPPC)
• Fiscal Policy Institute
• Economics, Statistics & Planning Department
• Local Audit Department (Karnataka State Accounts & Audit Department)
• State Insurance (KGID)

Reports I (State Finance Report)

• The section is involved in the Certification of Finance and Appropriation Accounts of the State Government, prepared by PAG (A&E).
• The State Finance Audit Report is prepared on completion of certification of Accounts.
• The State Finance Audit Report is presented to State Legislature after approval by CAG.
• The matters connected with PAC on the State Finance Audit Report is also attended to by the section.

Reports IV (Revenue Report)

The Section deals with drafting and finalisation of the Performance Audits, Compliance Audits and individual draft paragraphs to be included in the Report of the Comptroller and Auditor General on the Tax Revenue of the Government of Karnataka.

• The Section also takes care of printing of these Reports after approval of the CAG of India and placing the Reports in the State Legislature in the ensuing sessions.
• Besides, the Section assists the Public Accounts Committee during discussion of the paragraphs taken up.

Data Analytics Section

Constituted in consonance with Data Analytics Guidelines, 2017 issued by CAG, 2017.  The main activities of the group are:

• To prepare catalogues of data sources, obtaining data dumps, importing data, cleaning data, understanding the data structures, preparing visualisations bringing together disparate data sources, including public domain datasets for analysis, correlations and visualisation to generate insights for audit planning and execution.
• To represent our office in technical discussions happening in other offices/schemes/projects of our interest and participates in IT audit related tasks wherever required.
• To support field audit teams in making data dashboards and visualisations on request.

FINAT Section

The annual financial accounts are prepared by AG(A&E) Office. FINAT Section is involved in audit of transactions forming part of monthly civil accounts and Report on monthly Expenditure accounts. It provides an assurance that the accounts are free from errors and misstatements and gives an assurance that the state Government accounts gives a true and fair picture. Finat section also validates the internal control assurance given by VLC of AG(A&E), through independent test checks.

Financial Audit Wing (FAW)

• Central Audit sections have been renamed as ‘Financial Audit Wings’ (FAW) as per the Financial Attest Audit Guidelines for Audit of State Governments issued by Comptroller and Auditor General in 2015
• FAW is responsible for contributing to Financial Attest Audit of State Government Accounts to ensure the propriety and regularity of financial transactions.
• Entrusted with the responsibility of audit of sanctions and audit of vouchers.
• Conducts Sanction audit with the objective of identifying deficiencies that may affect the accuracy and reliability of Finance Accounts and Appropriation Accounts.
• Provides assurance to the financial transactions and financial systems through conducting the desk audit of vouchers, abstract contingent bills etc., accompanying the monthly accounts.