Audit Scope:
This office has various functions and has wide scope in State Government audit. This office focuses on Expenditure Audit as well as Receipt Audit, audit of accounts of Autonomous Bodies, Certification Audit, Information Technology Audit and Performance Audit. This office is responsible for conducting audit/ inspections of under Section 13 and 16 of CAG’s (DPC) Act, 1971 for expenditure and receipt audit respectively. Audit of Autonomous Bodies are conducted under Section 19 (2), 19 (3), 20 (1) and 20 (2) of CAGs (DPC) Act, 1971. Further, the Audit of State PSUs are conducted under section 19 (1). Audit of accounts of Commercial Audit draws powers from Section 19 (3) of DPC Act, 1971. For Statutory Corporation, it draws auditing powers from the specific provisions of the act under which the corporation has been set up.