AMG-II Audit Universe

The Audit Universe of total 647 audited entities is being dealt with by AMG-II,which comprises of 6 Apex Audit Entity (AAE), 91 Audit Units (AUs) and 550 Implementing Units (IUs) as given below:

APM Section

APM Section is the nodal section for Audit Planning Process and deals with the work of preparation of Annual Audit Plan of this office by consolidating and integrating the Audit Plans of all the three functional wings and its submission to the Headquarters office after getting the same approved from Principal Accountant General.

APM Section also deals with preparation of Audit Plan for the office, preparation of Tour Programmes for field audit parties ofAMG-II monitoring of field parties, preparation and submission of various Returns/Reports to the Headquarters office from the Pr. AG Audit-I, Gujarat, Rajkot, etc.

Distribution of Audit Planning and Programming functions:

Within the framework of the Annual Audit Plan, the detailed Audit Planning process and execution of the Audit Plan through audit programming has been distributed group wise i.e. AMG-I, II &III groups, under direct control of the concerned Group Officers.

Annual Audit Planning and execution of Annual Audit Plan

APM Section (AMG-IISS-I) wing is the nodal section to prepare a consolidated Annual Audit Plan along with the Rolling Plan for the next two years in respect of the entire office by integrating the audit plans of all the three functional wings.

Annual Audit Plan for 2019-20 onwards of this office represents a fuller implementation of the Compliance Auditing Guidelines, 2016. All planned Compliance Audits are Focused Compliance Audits (FCAs), with top-down hierarchical planning Apex Auditable Entity (AAE) -wise; i.e. there is no separate compliance audit of “individual” audit units. This helps to ensure that our findings are systemic, and not isolated instances.

This office had already started implementing an approach from April 2018 onwards, whereby all our compliance audits had to focus on specific themes/ audit scope, with some success. The intention is to move towards audit assurance for the audit objectives, scope and sample covered by us in our audits (especially our compliance audits).This will also result in a considerable increase in the amount of time spent on audit planning and design, which will correspondingly reduce the time spent on audit execution.

As part of this exercise, this office has reviewed the categorization of Apex Audit Entities (AAEs) consistent with the level of policy formulation, oversight and control, as also the categorization of Audit Units (AUs) and Implementing Units. In respect of 14 Departments, we have defined 32 AAEs, 1171 Audit Units (AUs) and 2991 Implementing Agencies (IUs) excluding 14,683 GPs.

Group wise distribution of the Audit Universe of the office as a whole, is given below.

ECPA Section

Main functions of the ECPA Section are as under:-

• Work relating to PA/ TAs and All India Review (AIR) topics selected by Headquarters office,
• On submission of the Tour Programmes by the respective PAs/TAs/FCAs parties, ECPA processes the same by getting approval of the concerned Group Officers,
• Identification of Institution/Body/Authority under Section 14 of CAG’s (DP&CS) Act 1971 (including requests for sanction by Governor under Section 14(2)), and sending the advice to the concerned DAG for taking up the audit of identified Institution/Body/Authority, and
• Sending important press clippings to the concerned DAG and to Headquarters office for necessary action

ECPA Section also deals with the correspondence with regard to the sampling in respect of all the PAs/TAs/FCAs with the Nodal Statistical Advisor as well as the Headquarters office.

As the PAs/TAs/FCAs for State Audit Reports are being submitted by the audit teams directly to the concerned Group Officers and further processed in Report Section on submission to the Principal Accountant General by the Group Officers, these are not being routed through ECPA section. However, AIR are processed and routed through ECPA Section.

Data Analytics Group

This section deals with the analysis of the data collected from the field units for PAs/TAs by using various Audit Tools (Tableau, SQL) and also for audit planning work. Further, the Data Analytics Group assists the PA/TA parties in restoration of data, getting insights into risk areas etc, as and when required. A thematic audit on Implementation of Mukhyamantri Amrutam & MA Vatsalya Scheme was conducted for the Audit Report year 2016-17 on the basis of Data Analytics.

OAD-I  & OAD-II Sections

OAD-I and OAD-II sections are dealing with vetting of Draft Inspection Reports (IRs), issuance and pursuance of IRs of Local Bodies pertaining to the Panchayat, Rural Housing and Rural Development Department (viz. District Panchayats, Taluka Panchayats and Village Panchayats) and Urban Development and Urban Housing Department” (Municipal Corporations, Municipalities and Notified Areas) respectively being audited under Section 14 (i) and 20(i) of the C&AG’s (DP &CS) Act, 1971. Further, these Sections also deals with the of Draft Inspection Reports (IRs), issuance and pursuance of IRs in respect of other miscellaneous units being audited under Section 13 of the C & AG’s (DP&CS) Act, 1971 and the District Rural Development Agencies being audited under Section 14 under both these Departments.

Besides, OAD – I Section also deals with the functions related to providing Technical Guidance and Supervision (TGS) over the audit of local bodies. It involves (i) providing guidance to the Examiner, Local Fund Accounts (ELFA) in conducting the audit of local bodies, (ii) conducting test check of some of the local bodies units audited by ELFA in order to provide technical guidance and (iii) to monitor the quality of the Inspections Reports issued by the ELFA by calling for some of the reports for scrutiny. The aspects of guidance to the ELFA and review of IRs issued by the ELFA needs strengthening.