APM Section

APM Section is the nodal section for Audit Planning Process and deals with the work of preparation of Annual Audit Plan of this office by consolidating and integrating the Audit Plans of all the three functional wings and its submission to the Headquarters office after getting the same approved from Principal Accountant General.

APM Section also deals with preparation of Audit Plan for the office, preparation of Tour Programmes for field audit parties of AMG-II monitoring of field parties, preparation and submission of various Returns/Reports to the Headquarters office from the Pr. AG Audit-I, Gujarat, Rajkot, etc.

Distribution of Audit Planning and Programming functions:

Within the framework of the Annual Audit Plan, the detailed Audit Planning process and execution of the Audit Plan through audit programming has been distributed group wise i.e. AMG-I, II &III groups, under direct control of the concerned Group Officers.

Annual Audit Planning and execution of Annual Audit Plan

APM Section (AMG-II) is the nodal section to prepare a consolidated Annual Audit Plan along with the Rolling Plan for the next two years in respect of the entire office by integrating the audit plans of all the three functional wings.

Annual Audit Plan for 2019-20 onwards of this office represents a fuller implementation of the Compliance Auditing Guidelines, 2016. All planned Compliance Audits are Focused Compliance Audits (FCAs), with top-down hierarchical planning Apex Auditable Entity (AAE) -wise; i.e. there is no separate compliance audit of “individual” audit units. This helps to ensure that our findings are systemic, and not isolated instances.

This office had already started implementing an approach from April 2018 onwards, whereby all our compliance audits had to focus on specific themes/ audit scope, with some success. The intention is to move towards audit assurance for the audit objectives, scope and sample covered by us in our audits (especially our compliance audits). This will also result in a considerable increase in the amount of time spent on audit planning and design, which will correspondingly reduce the time spent on audit execution.

As part of this exercise, this office has reviewed the categorization of Apex Audit Entities (AAEs) consistent with the level of policy formulation, oversight and control, as also the categorization of Audit Units (AUs) and Implementing Units. In respect of 12 Departments, we have defined 18 AAEs, 3258 Audit Units (AUs) and 116587 Implementing Agencies (IUs).

Group wise distribution of the Audit Universe of the office as a whole, is given below.

ECPA Section

Main functions of the ECPA Section are as under: -

• ECPA section monitors and supervises the Field Parties in respect of field audits.
• ECPA Section deals with works related to PA/FCAs and All India Review (AIR) topics selected by Headquarters office, i.e., Guidelines, Sampling, Audit Design Matrix, correspondence with HQs office and NSA etc.
• Identification of Institution/Body/Authority under Section 14 of CAG’s (DP&CS) Act 1971 (including requests for sanction by Governor under Section 14(2)), and sending the advice to the concerned Group Officers for taking up the audit of identified Institution/Body/Authority, and
• Sending important press clippings to the concerned Group Officers and to Headquarters office for necessary action.

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