अनुभाग, कार्य और लेखा परीक्षा इकाइयाँ

AMG-III Section, Function and Auditee Units:

 

Sl. No.		Name of Cluster	Total units
01		Finance Department	207
02		Revenue Department (To the extent of Stamp Duty & Registration Fees)	358
03		Energy and Petrochemical Department	200*
		Total	765

* In addition, there are 784 Implementing Units in Energy & Petrochemical Department.

Headquarters I

The Branch conducts the audit of both revenue and expenditure of 207 units under the control of Finance Department of the Government of Gujarat. Further, this branch conducts audit of 358 units of the Inspector General of Registration and Superintendent of Stamps under the administrative jurisdiction of Revenue Department of the Government of Gujarat. Further, the branch is also responsible for compliance audit of two Companies. The mandate for audit of the Expenditure and Revenue Receipt is governed by the provisions of Section 13 and Section 16 of Comptroller and Auditor General of India ’s (DPC) Act, 1971 respectively.

 

Headquarters II

Certification audit

The financial statements of a Government Company (as defined in Section 2(45) of the Act) are audited by Statutory Auditors, who are appointed by the C&AG as per the provisions of Section 139 (5) or (7) of the Act. The Statutory Auditors submit a copy of the Audit Report to the C&AG including, among other things, financial statements of the Company under Section 143 (5) of the Act, 2013. These financial statements are also subject to supplementary audit to be conducted by the C&AG within sixty days from the date of receipt of the Audit Report under the provisions of Section 143 (6) of the Act, 2013.

Section is entrusted with certification audit of 20 SPSUs and One Autonomous Body (GERC) of Energy & Petrochemical Department and 2 SPSUs of Finance Department.

Compliance Audit

Compliance audit is conducted as per Compliance audit guidelines and applicable Auditing Standards of CAG.

The Group conducts compliance audit of 21 SPSUs of Energy & Petrochemical Department (with their 161 Division/Branch offices), One Autonomous Body (GERC) and Office of Principle Secretary (E&P Department). 

The legal framework for audit of State revenue and expenditure are:

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	Indian Stamp Act 1899, Bombay Stamp Act 1958, Indian Registration Act 1908	Inspector General of Registration and Superintendent of Stamps

 

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.

State Finance Report

The Section is responsible for the certification of Finance and Appropriation accounts and preparation of State Finances Audit Report.

 

Resident Audit Offices, Ahmedabad and Gandhinagar

The RAOs conduct audit of the accounts and contingent vouchers of the Pay & Accounts Offices at the respective places. Together, the RAOs at Ahmedabad and Gandhinagar conduct audit of 191 Heads of Departments and certify monthly accounts in respect of the same.

 

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

Certification and Compliance audit of E&P Department

• Companies Act, 2013
• The Electricity Act 2003
• Ind AS and Accounting Standards
• Regulations issued by PNGRB

• Regulations issued by CERC and GERC