परिचय

Audit Management Group-III (Audit-II)

Introduction

Audit Management Group-III (Audit-II) is responsible for conducting audits of the Energy Department, Tourism Department, and Art, Culture & Youth Department, along with their subordinate offices and units, under the relevant provisions of the CAG’s DPC Act, 1971.

The Group is also responsible for the audit of working Public Sector Undertakings (PSUs) falling under its jurisdiction. These include 09 PSUs under the Energy Department, 01 PSU under the Transport Department, 01 PSU under the Building Construction Department, 01 PSU under the Art, Culture & Youth Department, 02 PSUs under the Road Construction Department, 01 PSU under the Home (Police) Department, 01 PSU under the Mines & Geology Department, 01 PSU under the Tourism Department, 03 PSUs under the Industry Department, and 01 PSU under the Environment, Forest & Climate Change Department.

The Group also covers the audit of 23 non-working PSUs under the Environment, Forest & Climate Change Department, Industry Department, and Mines & Geology Department.

In addition to Government Departments, subordinate offices, and PSUs, the Group exercises audit jurisdiction over State Autonomous Bodies (SABs) under the control of the Office of the Accountant General (Audit-II), Bihar. These bodies are spread across various sectors, including Industry, Energy, Law, Environment, Forest & Climate Change, Home, Building Construction, and Science & Technology. The detailed list of these State Autonomous Bodies is given separately below.

Audit Management Group-III undertakes Compliance Audit and Performance Audit to assess whether public funds are utilised economically, efficiently, and effectively and in accordance with applicable laws, rules, regulations, and prescribed procedures. The audit process also seeks to identify deficiencies and areas requiring improvement and to promote transparency, accountability, efficiency, and good governance.

Through its audit activities, the Group provides independent assurance regarding financial propriety, compliance with statutory and regulatory provisions, effectiveness of internal controls, and the economy, efficiency, and effectiveness of government programmes and activities. Audit findings also facilitate corrective action by the concerned authorities and contribute to strengthening public financial management and institutional accountability.