Audit Management Group-II
The Audit Universe of AMG II contains 3339 units which are classified as Apex Auditable Units, Auditable Units, and Implementing Units, as presented in the table below:
|
Sl. No. |
Name of the Department |
Apex Units |
Auditable Units |
Implementing Units |
Total units |
|
01 |
Home Department |
1 |
276 |
899 |
1176 |
|
02 |
Legal Department |
3 |
283 |
573 |
859 |
|
03 |
Road & Building Dep. |
1 |
92 |
220 |
313 |
|
04 |
Forest & Environment Dep. |
1 |
104 |
530 |
635 |
|
05 |
Science & Technology |
1 |
9 |
00 |
10 |
|
06 |
Climate Change Dep. |
1 |
1 |
00 |
02 |
|
07 |
Industry and Mines Dep. |
1 |
91 |
00 |
92 |
|
08 |
Port & Transport |
2 |
39 |
11 |
52 |
|
|
Total |
11 |
895 |
2233 |
3139 |
Headquarters - I
- The Branch conducts the audit of 313 auditee units under the administrative control of the of Road & Building Department, Government of Gujarat.
- In addition, it audits 1176 units under the administrative control of the Home Department, including State Police Offices. SRPF, Prohibition & Excise Offices, Prisons, Civil Defence & Home Guards Offices, Sainik Welfare and Rehabilitation Offices, Forensic Science Laboratories, Anti-Corruption Bureau.
- Further, it audits 859 units, under the administrative control of the Legal Department including Registrar (Inspection), High Court of Gujarat, Gujarat State Legal Services Authority, various Courts (Civil Court, Family Court, Labour Court, Industrial Court) and Tribunals, Charity Commissioner Offices.
Headquarters – II
- The Branch conducts the audit of both Revenue and Expenditure of 52 units under control of Port & Transport Department including Regional Transport Offices.
- In addition, it audits 635 auditee units under the administrative control of the Forest & Environment Department, including DCFs Forest, Social Forestry, Wild Life, Gujarat Environment Management Institute, Wetland Authority, Pollution Control Board, State Biodiversity Board, State CAMPA, Forest Development Agencies etc.
- It audits 92 auditee units under the administrative control of the Industries and Mines Department, including District Industries Centres, Government Press, Commissioner of Cottage Industry, Commissioner of Industries, Commissioner of MSME, Commissioner of Geology & Mining and Director of Flying Squad, Geologist Offices, Khadi Gramodhyog Board etc.
- It audits 12 auditee units under the administrative control of the Science & Technology Department and Climate Change Department including Gujarat Energy Development Agency, Gujarat Biotechnology University, Gujarat Council of Science City, Biotechnology Mission, Electronic Mission, Directorate of ICT & e-Governance etc.
Report
- The branch is entrusted with the responsibilities for monitoring Performance Audit (PA) / Subject Specific Compliance Audit (SSCA) / IS Audit / Follow-up Audit. Preparation of CAG’s Audit Report, assist COPU/PAC on the observations selected for discussion.
SFAR
- The branch is entrusted with the responsibilities of Preparation of State Finance Audit Report. Both RAOs and FAW assist SFAR through audit of Monthly Account, Monthly Vouchers and AC/DC Bills.
The legal framework for audit:
Compliance audit is conducted as per Compliance audit guidelines and applicable Auditing Standards of CAG. Headquarters-I conduct audit of Expenditure and Headquarters - II conduct audits of both Revenue and Expenditure. The mandate for the audit of Expenditure and Revenue Receipts is governed by the provisions of Section 13 and Section 16, respectively, of the Comptroller and Auditor General of India’s (Duties, Powers and Conditions of Service) Act, 1971.