Section & Function

The following sections are functioning under DAG/AMG-II for the various works as detailed below:

Coordination Section-OAD /AMG-II:

Coordination with HQ Sns, field parties and adhering to due dates for all returns, correspondence with CAG office. Maintenance of Data Base of Apex/Audit/Implementing units, Maintenance of Audit fee Register, Review/PA Topics related correspondence, Preparation of Audit Plan, Tour programme, Deviations and intimating the vetting sections about the programme. Forwarding intimation letters to auditee units. Posting of personnel to field parties & headquarters. Assessment of training programmes and nominations for training programmes (RTC, RTI, Hindi and others) and intimation to the participants. Preparation and consolidation of Performance Report in respect of AMG-II/AU-I, furnishing reply under RTI Act, Consolidation of action taken on Press clippings, Preparation of monthly/quarterly/ Annual reports and consolidation, Consolidation of contribution of paras made by field parties. Fixing the annual targets for Sr.AOs/AAOs and monitoring their achievements. Calendar of returns with related Registers Maintenance of leave accounts of field parties and Hqrs, Monitoring the receipt of Tour Notes and weekly diaries, Processing of FTA Bills of field parties, Furnishing TA Advance recovery statement to Bills Section

DP/PA Cell:

Processing of PDPs and issue of DNs in respect of Cluster 4,5 and 6 and adhering to time schedule for DNs and all reports. Correspondence with CAG office. Maintenance of portfolio files. Selection of PA/TA topics. Coordination with PA/TA/CA parties. Risk Analysis of Departments for CA and other works entrusted by DAG/AMG-II.

SAR Cell:

Certification of ZPs, Processing and issue of DAR/SAR of Taluk Panchayats. Correspondence with CAG office relating to SARs. Arranging workshop for KSAAD as per TGS.  Correspondence with RDPR, ZPs, TNMC and other Directorates under Cluster 4,5 and 6. Chapter 1/State Report related work etc., Calculation and monitoring collection of Audit fee from ZPs and TPs certification and other works entrusted by DAG/AMG-II.

Vetting Section: VS-I/AMG-II (Cluster 4 & 6)

Vetting of draft IRs and DAN of Departments including State PSUs under Cluster 4 and 6 and adhering to due dates for all reports. Monitoring the contribution of para by Sr.AOs/AAOs/Sr Ars. Maintenance of Department wise portfolio files. Department wise complaints received and press clippings and other works entrusted by DAG/AMG-II.

Vetting Section: VS-II/AMG-II (Cluster 5)

Vetting of IRs and DAN of Departments including State PSUs under cluster 5 and adhering to due dates for all reports. Vetting of Draft IRs & DAN of Gram Panchayats audited under TGS module.

Monitoring the contribution of para by Sr.AOs/AAOs/Sr Ars. Maintenance of Department wise portfolio files. Department wise complaints received and press clippings and other works entrusted by DAG/AMG-II.

Centralised Cell for Certification of State PSUs & ABs

Under the orders of Pr.AG(Au-I), Centralised cell exclusively for Certification of State PSUs and State ABs in the audit jurisdiction of AMG-I-Cluster 1 &16, AMG-II –Cluster 4,5 & 6 and AMG-III- Cluster 2 & 3 has been formed with One Sr.AO, One AAO and three Sr Ars (one each from three wings). The functions of the Cell are detailed below:

• The cell shall follow the procedure for certifying (issue of comment certificate) on the accounts of State PSUs as laid down in the Companies Act 2013.
• Categorization of State PSUs as Annual, Triennial and Once in five years for Review as per the guidelines of the CAG office issued from time to time (latest being 22.07.2014)
• The Cell is responsible for maintaining consistency in application of Accounting Standards and principles of financial audit across all State PSUs and State ABs by guiding the field parties of all Groups.
• The cell communicates the receipt of Accounts to the controlling sections for arranging field audit and supply copy of accounts/ documents/forwarding docket/guidelines etc to the field parties.
• The Cell shall vet the AEs issued in connection with Supplementary Audit of State PSUs and prepare the draft Comment Certificate and finalise the same.
• The cell receives the draft SARs in respect of State ABs and finalise the SARs.
• Issue of Non-Review Certificate for State PSUs falling under triennial and once in five years’ category.
• Sr.AO of the Cell will be Ex-officio member of the Technical Cell proposed to be formed in the O/o AG (Audit-II).

Reports III

• The section deals with drafting and finalisation of the Performance Audits, Compliance Audits and individual draft paragraphs to be included in the Report of the Comptroller and Auditor General - Government of Karnataka.
• The Section also takes care of printing of these Reports after approval of the CAG of India and placing the Reports in the State Legislature in the ensuing sessions.
• Besides, the Section assists all three Committees (Public Accounts Committee, Committee on Local Bodies & Panchayat Raj Institutions and Committee on Public Sector Undertakings) as and when the paragraphs and Performance reviews are taken up for discussion.