Audit Management Group I
Organisational structure
The Group is headed by Deputy Accountant General (DAG) with four Branches, viz., HeadquartersCoordination, DP and Technical Support Cell, Branch Office TNEB and EBDP Cell each headed by a Senior Audit Officer (Sr.AO).
Headquarters-Co-ordination:
The Headquarters Co-ordination Branch maintains oversight of all audit units within the Wing's jurisdiction and maintains the Audit Universe database. It develops the Wing-level Annual Audit Plan by integrating risk-based priorities with available manpower resources and prepares quarterly field audit programs for Local Audit Parties (LAPs).
Shri. T.Shalem Babu, SAO is the incumbent supervising officer of this branch.
Core Functions of this branch Include:
Compliance Audit: Reviewing and finalizing Draft Inspection Reports for the departments, departmental units, SAB’s and PSUs under the jurisdiction of the wing.
Certification Audits: Conducting certification audits of State Public Sector Undertakings (PSUs) and Autonomous Bodies in the state of Tamil Nadu and UT of Puducherry.
Co-ordination and Reporting: Coordinating cross-functional reporting between various branches under AMG-I to ensure alignment of objectives. Preparing and submitting periodic audit returns to Headquarters in accordance with requirements.
Certification Oversight: Functioning as the State's Technical Support Cell for statutory audits of Public Sector Undertakings (PSUs) and Autonomous Bodies (ABs)
Technical Support and DP Cell:
The Technical Support and DP Cell serves as the Wing's strategic hub for audit quality assurance and capacity building.
Shri. T.Shalem Babu, SAO is the incumbent supervising officer (in-charge) of this branch.
Core Functions of this branch Include:
Audit Report Development: Transforming field observations given by LAPs to draft paras for inclusion in Audit Reports.
Capacity Building: Identifying skill development needs and coordinating training programs through RTIs/RTCs and in-house training programmes.
Branch Office-TNEB: Energy Sector Audit Operations
The BO-TNEB serves as the dedicated audit coordination hub for energy sector public enterprises, structured into specialized operational units.
Shri.R.Nagarajan, SAO is the incumbent supervising officer of BO-TNEB.
BOTNEB has the following sections:
Headquarters Coordination and IR Sections, whose functions include:
- Managing inspection reports for key energy entities: TNEB Ltd, TNPDCL, TNGECL, TNPGCL, TANTRANSCO, TNERC, and TEDA
- Coordinating cross-functional audit activities across BO-TNEB operations and compiles comprehensive reports for Headquarters
Energy Sector Draft Para (EBDP) Cell/Data Bank, whose functions include:
- Transforming field observations given by LAP’s w.r.t Power Sector to draft paras for inclusion in Audit Reports.
- Monitoring board proceedings of energy PSUs to identify priority audit areas and emerging risk patterns.
- Maintaining all data regarding power sector auditee units.
- Processing Certification Audit comments of Power Sector Auditee units.
Local Audit Parties
Sixteen Local Audit Parties have been constituted within the AMG-I Wing to conduct field audits across various entities.
These audit teams are tasked with executing a range of audit assignments in accordance with the Regulation on Audit and Accounts, 2007. The principal types of audits undertaken include:
Compliance Audit:
Evaluates whether applicable laws and regulations have been adhered to, focusing on the audit of transactions.
Performance Audit:
Provides an independent assessment of the extent to which an organisation, programme, or scheme is operating in an economic, efficient, and effective manner.
Certification of Annual Accounts:
Involves the certification of annual accounts for Public Sector Undertakings (PSUs) under Section 143(6) of the Companies Act, 2013, as well as under relevant statutory provisions for corporations and autonomous bodies under Sections 13, 14, 19, and 20 of the C&AG’s (DPC) Act, 1971.
IT Audit:
Conducted in IT-enabled environments, these audits assess the reliability of IT systems and the extent to which reliance can be placed on such systems within the audited organisation.
Environmental Audit:
Entails a systematic review of environmental information pertaining to an organisation, facility, or site, verifying compliance with local, national, or international environmental standards.
Special Audit:
Undertaken at the request of the State Government in instances such as suspected misappropriation. The Principal Accountant General has the discretion to accept or decline such requests based on the merits of each case.
Follow-up Audit:
Conducted primarily to verify the corrective actions implemented by the auditee in response to observations made in previous audit reports. The Performance Auditing Guidelines, 2014, provide comprehensive procedures for these audits.