Functions of GST Wing of AMG II


Authority for Audit :

Section 13 and Section 14 of CAGs (DPC) Act, 1971. 

Section 14, 19 and 20 of CAG’s (DPC) Act, 1971 in respect of Autonomous Bodies 14(2) & 27(3) of BOCW   Act 1996.


Application of Manuals for the conduct of audit:

  • Manual of Standing Orders (Audit) issued by the CAG of India
  • Manual of Inspection State (Civil) issued by the Accountant General.
  • Manual of Inspection State ( Autonomous Bodies) issued by the
    Accountant General
  • Circular instructions issued from time to time.
  • Auditing Standards.


Types of Audit conducted:

  1. Compliance Audit – Assessing the extent to which laws and regulations have been respected (Audit of Transactions).
  2. Performance audit is an independent assessment or examination of the extent to which an organisation, programme or scheme operates economically, efficiently and effectively.
  3. Special Audit - When a special audit is requested by State Government in cases of suspected misappropriation etc, the AG shall have the discretionary powers either for taking up the special audit or for disagreeing to the requests for conducting special audit, considering the merits of the case.
  4. Follow up audit - This type of audit is taken up mainly to verify the corrective action taken by the corporation on the observation made in earlier Audit Reports. The Performance Auditing Guidelines 2014, provides guidance/ procedure in a comprehensive manner for follow up audit.


Audit Activity:

The audit objections raised by the field parties and issued in the form of Inspection Reports are pursued in Head Quarters Sections till their logical end.  Major irregularities are brought to the personal attention of the Secretaries of the Departments concerned for immediate corrective action.  Important observations are processed further into Draft Paras for inclusion in the Audit Report, of the Comptroller and Auditor General of India.


Functions of FAW Wing of AMG II

Authority for Audit :

Section 13 and Section 14 of CAGs (DPC) Act, 1971. 


Application of manuals for the conduct of audit :

  • Central Audit Manual
  • Pension Audit Manual
  • Manual of instructions for Central Audit
  • Manual of Standing Orders (Audit)


Audit Activity:

Central Audit in respect of Civil Departments is conducted by 22 Central Audit Parties which are co-ordinated by the 3 Central Audit Support Sections and 8 Resident Audit Units attached to the PAOs and Pension Pay Office located at Chennai 

All vouchers for payments by Government are received from the Treasuries by PAG (A&E) office, Chennai. Central Audit Parties receive these vouchers from PAG (A&E) office and conduct audit. The observations of Audit are communicated to respective Government Departments and pursued by Central Audit Support Sections (CASS). In addition, CASS conducts audit of sanctions, checking up of primary records, 25 per cent check of final closure authorised by PAG (A&E), 100 per cent debit and 3 per cent credit posting of GPF

Two Audit Parties conduct audit of pension payment made by banks.  2 per cent check of pension authorization by O/o PAG (A&E). Pension payments in two treasuries audited by PAP every year with the concurrence of PAG (A&E).

 In addition to their regular work, the Resident Audit Officers scrutinize files of the respective DDOs also, thus their contribution to the Audit Report has seen a substantial increase in the past few years

 Check of Primary Records, Certification of Finance and Appropriation Accounts and Preparation of State Finance Audit Report are done by F&A Cell.

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