AMG-I Audit Universe

The Audit Universe of total 102660 Auditee Entities is being dealt with by AMG-I Wing, which comprises of 07 Apex Audit Entity (AAE) and 1410 Audit Units (AUs), and 101243 Implementing Units (IUs) as given below:

OAD-III Section

OAD-III Section deals with vetting, issuance and pursuance of IRs related to offices under State Government Departments viz. (i) Education, (ii) Health & Family Welfare, (iii) Women & Child Development, and (iv) Labour, Sill Development and Employment being audited under Section 13, 14 and 15 of C&AG’s (DP&CS) Act, 1971.

Technical Support Cell (OAD IV) Section

Technical Support Cell (OAD-IV) Section deals with the followings:

• Vetting and issuance of “Comments on Accounts” consequent upon Supplementary Audit of State Public Sector Undertakings under Section 19(1) of CAG (DPCS) Act,1971 of all the PSUs falling within Audit jurisdiction of this office.
• Vetting and issuance of Separate Audit Reports of all the State Autonomous Bodies consequent upon their financial audit under Sections 19(2), 19(3) and 20(1) of CAG (DPCS) Act, 1971 of all the SABs falling within Audit jurisdiction of this office.
• Vetting, issuance and pursuance of IRs relating to units under the jurisdiction of Social Justice and Empowerment Department and Youth, Sports and Culture Activities Department.

FAA- Section deals with-

• Issuance of Audit Notes received from FAAP to the concerned Departments and pursue the same till their settlement,
• Central Audit of sanction orders received from State Government Departments,
• Central Audit of Contracts & Agreements entered into by the State Government,
• To pursue the misappropriation cases reported/noticed during local audit,
• Issuance of Audit Certificate for Centrally Sponsored Schemes, State Plan Schemes and Central Plan Schemes.
  • Re-imbursement of expenditure incurred on account of election duty
  • Re-imbursement of expenditure incurred on account of deployment of forces of the Police Department of Government of Gujarat to Railways and other States.
• To prepare the Annual Audit Programme for FAAP for voucher audit. The vouchers are collected, as per sample selected by FINAT, Ahmedabad, from office of the Accountant General (A&E), Gujarat, Rajkot.
• Proposing Draft Paragraphs on functioning of Treasuries from the material received from the FAAP.
• Issuance of Audit Certificates in respect of Centrally Sponsored Schemes/ Central Plan Schemes and State Plan Schemes/ Externally Aided Projects (World Bank Aided Projects) on receipt of Schedule of  Expenditure (SoEs) from the concerned Departments of the State Government.

FAAP Section deals with-

• Financial Attest Audit of vouchers of 33 District Treasuries under various categories i.e., Pay, T.A., Contingent (Treasury Payment) etc. and audit of 73 divisions of Forest and Environment Department.
• Maintenance of Register for audit of AC/DC bills
• Issuance of Audit objections (Audit Notes) and maintenance of the Register of statistics for audited vouchers.
• The selection of treasury vouchers for audit is done using IDEA software by FINAT Section, office of the Accountant General (Audit-II), Ahmedabad. The list of the sampled vouchers is sent by FINAT to FAA-I section on monthly basis. Sampling of vouchers of Forest and Environment department is done manually in FAAP section on the basis of monetary value of the vouchers.