This office has various functions and has wide scope in State Government audit. This office focuses on Expenditure Audit, audit of accounts of Autonomous Bodies, Certification Audit, Information Technology Audit and Performance Audit.

This office is responsible for conducting local audits/inspections of State Government expenditure under Sections 13, 14 and 15 of CAG’s (DPC) Act,1971. Audit of Autonomous Bodies are conducted under Section 19 (2), 19 (3) and 20 (1) of CAG’s (DPC) Act,1971. This office is also bestowed with the Audit of Land Revenues.

Audit of accounts of Commercial Audit draws power from Section 19(3) of DPC Act, 1971. For Statutory Corporations, it draws auditing powers from the specific provisions of the act under which the corporation has been set up.

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