Audit Jurisdiction of AMG-V

  • The Group, AMG-V, conducts the audit of 5 Central Ministries, 6 departments & their 34 attached/subordinate offices/grants-in-aid audits, 7 Constitutional Bodies under section 13 & 15, and the transaction audit of 12 Autonomous Bodies under section 14 & 19/20 of CAG’s (DPC) Act 1971. Besides, this group is also responsible for the audit of 21 Finance/ Appropriation accounts 16 Pay and Accounts Offices, certification of annual accounts of 2 autonomous bodies and 1 externally aided Project under these ministries. In addition to this, the group is also responsible for voucher audit of two constitutional bodies i.e. Lok Sabha & Rajya Sabha. The special cell which is the part of AMG-V deals with the examination of cases under section 14 of CAG’s DPC Act, 1971 of the autonomous Bodies/Authorities in respect of the various Ministries under the jurisdiction of this office and also deals with entrustment of audit under section 19 & 20(1). Audit entities/units are further categorized into four types:-
  • (i) 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.
  • (ii) Performance audits/thematic reviews
  • (iii) IT audits
  • (iv) Transaction/Compliance audit under sections 13, 14, 15, and 19 & 20.
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