Audit Management Group-III
AMG-III Wing, Function and Auditee Units:
The Audit Universe of AMG III contains 1368 units which are classified as Apex Auditable Units, Auditable Units, and Implementing Units, as presented in the table below:
|
Name of Department |
Number of Apex Auditable Entities |
Number of Auditable Units |
Number of Implementing Units |
Total |
|
Finance Department |
01 |
203 |
00 |
204 |
|
Revenue Department |
02 |
364 (SD&RF) +469 (Land Revenue) |
165 |
1000 |
|
General Administration Department |
01 |
122 |
03 |
126 |
|
Information and Broadcasting |
01 |
35 |
00 |
36 |
|
Legislative and Parliamentary Affairs |
01 |
00 |
00 |
01 |
|
Gujarat Legislative Secretariat |
01 |
00 |
00 |
01 |
|
Total |
07 |
1193 |
168 |
1368 |
Headquarters I
The Branch conducts the audit of revenue receipts of 204 units under the administrative control of the Finance Department, Government of Gujarat. In addition, it audits 364 units, including Sub-Registrar Offices and Deputy Collector (SD VOP) offices, under the Inspector General of Registration and Superintendent of Stamps functioning under the Revenue Department, Government of Gujarat.
Headquarters II
The Branch conducts the audit of both Revenue and Expenditure of 636 units under control of Revenue Department (Land Revenue Function), 126 units of General Administration Department, 36 units of Information & Broadcasting Department, one unit of Legislative and Parliamentary Affairs and one unit of Gujarat Legislative Secretariat
The legal framework for audit of State revenue:
|
Nature of Receipts |
Acts |
HOD |
|
Goods and Service Tax, Value Added Tax, Profession Tax |
GGST Act, CGST Act, IGST Act, GVAT Act, CST Act, Entry Tax Act |
Chief Commissioner of State Tax |
|
Stamp Duty |
|
Inspector General of Registration and Superintendent of Stamps |
|
Land Revenue |
|
Additional Chief Secretary, Revenue Department |
Compliance audit is conducted as per Compliance audit guidelines and applicable Auditing Standards of CAG. Headquarters-I and 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
Reports
The branch is entrusted with the responsibilities of identification of topics for undertaking Performance Audit (PA) and Subject Specific Compliance Audit (SSCA), monitoring and implementing the Audit plan for PA/SSCAs, preparation of CAG’s Audit Report, assist COPU/PAC on the observations selected for discussion.
Resources:
Revenue Sector Audit
- The Gujarat Goods and Services Tax Act, 2017
- The Integrated Goods and Services Tax Act, 2017
- Th Central Goods and Services Tax Act, 2017
- The Goods and Services Tax (Compensation to States) Act, 2017
- The Gujarat Value Added Tax Act, 2003
- The Gujarat Entry Tax Act, 2001
- The Revenue Audit Manual 2015
- The Saurashtra Gharkhed, Tenancy Settlement and Agricultural Lands (Gujarat Amendment) Act,1949
- The Gujarat Tenancy and Agricultural Lands (Vidarbha Region and Kutch Area) Act-1948
- The Gujarat Tenancy and Agricultural Lands Act – 1948
- Gujarat Land Revenue Rules 1972
- The Right to fair Compensation and Transparency in Land Acquisition Rehabilitation and Resettlement Act, 2013
- The Gujarat Agricultural Land Ceiling Act, 1960
- The Gujarat Revenue Tribunal Act,1957