Audit Jurisdication of AMG-II

The Group conducts the audit of 5 Central Ministries and their 51 attached/subordinate offices under section 13 & 15 and the transaction audit of 74 (12+62) Autonomous Bodies under section 14 & 19/20 of CAG’s (DPC) Act 1971. Besides, this group is also responsible for the audit of 11 Finance/ Appropriation Accounts, 17 Principal Pay and Accounts Offices/Pay and Accounts Offices, Certification of Accounts of 21 Autonomous Bodies, 6 Externally Aided Projects under these Ministries.

  • Audit entities/units are further categorized into four types:-<
  • 1. Financial/Certification audits: - Comprising of audit of Finance Accounts, Appropriation Accounts, Certification of Accounts of Autonomous Bodies covered under section 19 & 20 of the CAG’s (DPC) Act and audit of Pr. PAO and PAO’s of the ministries.
  • 2. Performance audit
  • 3. Transaction/Compliance audit under sections 13, 14, 15, and 19 & 20.
  • A summary of expenditure of all units of the GOI Ministries/Departments and constitutional bodies under audit jurisdiction of this Group .Further, thrust areas have been identified in respect of each Ministry Domain information of each thrust area would be gathered during the Compliance audit of the Ministries.