The mandate of the Comptroller and Auditor General with regard to audit of Union and States, Government companies and corporations, bodies and authorities is derived from the Constitution (Section 148 to 151) and the Comptroller and Auditor General’s (DPC) Act, 1971.


O/o the PAG (Audit-II), Gujarat, Ahmedabad is one of the field offices of the C&AG of India and is headed by the Pr. Accountant General (Audit-II). PAG’s core audit function areas are: audit of all the Departments/Agencies/PSUs/Autonomous Bodies (ABs) falling under the audit jurisdiction of his office.


Consequent to re-structuring (March, 2020), the Departments of the State Government have been grouped into 16 clusters. Out of the 16 Clusters, following 9 clusters are under the audit jurisdiction of the Principal Accountant General (Audit-II), Gujarat, Ahmedabad:

  • Energy and Power;
  • Industry and Commerce;
  • Transport;
  • Environment, Science and Technology;
  • Public Works;
  • Finance;
  • Information Technology and Communication;
  • Law and Order;
  • General Administration


The audit of all expenditure, all receipts, and other transactions of the Governments of the Union, of each State and each Union Territory is carried out under Section 13(read with Section 17) and Section 16 of the DPC Act. Comptroller and Auditor General’s mandate, under the Constitution and under Section 14, 15, 19 and 20 of the Act, also covers audit of bodies, authorities, Government companies and corporations.



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