The AMG II is entrusted with the audit of receipts of four departments namely, Trade and Taxes, Motor Vehicle, Sub-Registrar, State Excise of Government of National Capital Territory of Delhi (GNCTD). These departments comprise 167 auditable units. This group operates with eight field parties and is manned by Nine Senior Audit Officers, Eleven Assistant Audit Officers, 1 Supervisor, Thirteen Senior Auditors and Two Data Entry Operators. Out of 165 Auditee units, 60 units were audited during 2018-19 and 60 units are planned for audit during 2019-20.

Section and function

As per Section 16 of CAG DPC Act, 1971, it shall be the duty of the Comptroller and Auditor-General to audit all receipts which are payable into the Consolidated Fund of India and of each State and of each Union territory having a Legislative Assembly and to satisfy himself that the rules and procedures in that behalf are designed to secure an effective check on the assessment, collection and proper allocation of revenue and are being duly observed and to make for this purpose such examination of the accounts as he thinks fit and report thereon.

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