Organisational structure

The Group is headed by Deputy Accountant General (DAG) with four Branches, viz., Coordination & PWD(Buildings), DP Cell and Technical Support Cell, Highways, Law & Order and Culture & Tourism (LOCT) sections  each headed by a Senior Audit Officer (Sr.AO).



The Headquarters Co-ordination Branch identifies the audit units under the jurisdiction of the Wing and maintain the database of Audit Universe. It prepares the Annual Audit Plan considering the availability of manpower and quarterly tour programmes for the local audits.

Headquarters sections

The Draft Inspection Report of auditable units of PWD (Buildings), Highways & Minor-Ports, Law & Legal Affairs, Home (Police, Jails, Judiciary), Tourism, Art & Culture, Archaeology & Museum, Archives and Hindu Religious & Charitable Endowments Departments submitted by Local Audit Parties are being processed by these sections. The Certification Audit of PSUs and ABs under the control of the above Departments are also being carried out.

DP Cell & Technical Support

This Branch of the Wing develops the major observations raised by the LAPs during field audit into Factual Statements so as to convert as DP for inclusion in the Audit Report of the Office. This Branch also provides Technical Support to Headquarters section and Field parties.

Local Audit Parties

There are seven (07) Local Audit Parties formed in the Wing to carry out the field audits. These audit parties carry out the following types of audit as per the Regulation on Audit and Accounts, 2007: 

Compliance Audit

Assessing the extent to which laws and regulations have been respected (Audit of Transactions).

Performance audit

Performance Audit is an independent assessment or examination of the extent to which an organisation, programme or scheme operates economically, efficiently and effectively.

Financial Attestation Audit / Certification of Annual Accounts

These audits are conducted under Companies Act, 2013, and under various acts relating to Statutory Corporations, Certification of Accounts of Autonomous Bodies under Section 13, 14, 19 and 20 of C&AG’s (DPC) Act, 1971 falling under Departments noted above.

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.

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.

Back to Top