Section & Functions

AMG-I(HQ): - AMG-I HQ act as a co-ordination section for all the nine vetting section of AMG-I Wing. This section primarily prepares Annual Audit Plan, Strategic / Rolling Audit Plan, Quarterly tour programme for Field Audit, Posting & Transfer of personnel, checks TA Bill/ Tour Diary, preparation of Reports and Returns for transmission to ECPA and Secretary to Pr. AG and attends to DG Inspection and compliances to the Reports thereon. 
The nine departments under AMG-I are as follows:

• Steel & Mining: - Mining vetting cell Performs the vetting of inspection reports submitted by Mining Field Parties and issuance to the auditee units within one month. Further vetting cell prepares the Draft Notes, conduct TCM for settlement of Outstanding Paras and prepares the monthly / weekly reports and returns. 
• MSME: -MSME vetting cell Performs the vetting of inspection reports submitted by MSME Field Parties and issuance to the auditee units within one month. Further vetting cell prepares the Draft Notes, conduct TCM for settlement of Outstanding Paras and prepares the monthly / weekly reports and returns.
• Commerce -Commerce vetting cell Performs the vetting of inspection reports submitted by Commerce field Parties and issuance to the auditee units within one month. Further vetting cell prepares the Draft Notes, conduct TCM for settlement of Outstanding Paras and prepares the monthly / weekly reports and returns.
• Handloom, Textile & Handicraft – This vetting cell Performs the vetting of inspection reports submitted by the field parties and issuance to the auditee units within one month. Further vetting cell prepares the Draft Notes, conduct TCM for settlement of Outstanding Paras and prepares the monthly / weekly reports and returns.
• Labour, Employees & State Insurance - The vetting cell Performs the vetting of inspection reports submitted by Field Parties and issuance to the auditee units within one month. Further vetting cell prepares the Draft Notes, conduct TCM for settlement of Outstanding Paras and prepares the monthly/ weekly reports and returns.
• Public Enterprices - The vetting cell Performs the vetting of inspection reports submitted by Field Parties and issuance to the auditee units within one month. Further vetting cell prepares the Draft Notes, conduct TCM for settlement of Outstanding Paras and prepares the monthly/ weekly reports and returns.
• Industries - The vetting cell Performs the vetting of inspection reports submitted by Field Parties and issuance to the auditee units within one month. Further vetting cell prepares the Draft Notes, conduct TCM for settlement of Outstanding Paras and prepares the monthly/ weekly reports and returns.Odia Language Literature & Cutlture:- – This vetting cell Performs the vetting of inspection reports submitted by the field parties and issuance to the auditee units within one month. Further vetting cell prepares the Draft Notes, conduct TCM for settlement of Outstanding Paras and prepares the monthly / weekly reports and returns.
• Tourism: – This vetting cell Performs the vetting of inspection reports submitted by the field parties and issuance to the auditee units within one month. Further vetting cell prepares the Draft Notes, conduct TCM for settlement of Outstanding Paras and prepares the monthly / weekly reports and returns.
• AMG-I (Report): – Report Section prepares the Draft Paras and Report of the C&AG on AMG-I Audit. Besides action taken notes on PAC reports are also prepared and monitored in addition to preparation of monthly/ weekly reports and returns.
• ECPA: - ECPA section compile all the Reports & Returns of all three Wings i.e. (AMG-I, AMG-II and AMG-III) of AG-II office for transmission to C&AG offices.
• EDP: - All activities relating to procurement and distribution of hardware, software and maintaining inventory thereof, web hosting etc are managed and maintained by EDP section in addition to monitoring of activities of Data Analytic cell.
• Technical: section deals mainly in receiving annual accounts, information on Statutory Auditors, issue of sub directions & sector specific directions to Statutory Auditors, vetting of replies on observation and preparation of Draft comments for approval of headquarters, issue of final comments on financial Audit of Public Sector Undertaking (PSUs) & statutory corporations as per the Companies Act 2013 and concerned Act of the Statutory Corporations. Besides this, the Section collects and compiles information for preparation of Chapter I of report of C&AG on PSUs of the office. Further, the Section prepares Weekly returns. Monthly Progress Report, Quarterly returns, MIS report, maintenance of Sectional registers & compliance to various circular and orders of Headquarters are being performed on day to day basis.

As per Section 16 of the C&AG’s (DPC) Act provides for audit of all receipts which are payable into Consolidated Fund of India and of each state or Union Territory having a Legislative Assembly.It requires him to satisfy himself that the rules and procedures in that behalf are designed to secure an effective check on the assessment, collection and proper allocation of revenue and are being duly observed and to make for the purpose such examination of the accounts as he thinks fit and report thereon.Further, audit of expenditure under section 13 in respect of Department pertaining to Revenue Sector Group and audit of receipts and expenditure of bodies and authorities under section 14 of Department pertaining to Revenue Sector Group are done in Revenue Sector Audit.Audit plays a key role in ensuring financial accountability of the Executive by the Legislature who call for details of remedial action taken to rectify the irregularities and impropriety pointed out in Audit. The Office of the Pr. Accountant General (Audit II) is responsible for the audit of State Public Sector Undertakings, Public Works and State receipts.