AMG-II Section, Function and Auditee Units

The auditee universe of the AMG-II is as under: -

Functioning of AMG-II Group

The AMG-II Group comprises of four sections as under:-

AMG II/Branch Officer-I: This branch is headed by a Senior Audit Officer and responsible for following audit activities-

• Co-ordination Activities such as planning and execution
• Compliance Audit of the departments falling under Cluster 10 and 15
• Certification/Supplementary Audit of five PSUs and issuance of Separate Audit Reports for 35 Autonomous Bodies under departments mentioned above.

AMG II/Branch Officer-II: This branch is headed by a Senior Audit Officer and responsible for following audit activities-

• Co-ordination Activities such as Consolidated Quarterly Return; Consolidated Annual Return; Manual updation-follow up and related returns; DG Inspection information and related returns; Centralised Dak System.
• Compliance Audit of departments falling under Cluster 9, 13 and 16
• Certification/Supplementary Audit of one PSU and issuance of Separate Audit Reports for one Autonomous Body in respect of department mentioned above.

Senior Audit Officer/ Report:

This branch is headed by a Senior Audit Officer and is responsible for conducting risk analysis on subjects based on activities, projects and schemes implemented by the departments in the cluster. The Section is responsible for identification of topics for undertaking Performance Audit (PA), Subject Specific Compliance Audit (SSCA). The Section also monitors the implementation of the Audit plan for PAs/ SSCAs and decides the scope of Audit, Audit methodology, criteria and sampling techniques.

The significant audit observations reported in the Inspection Reports during Compliance Audit of various units selected in Audit Plan for the year are pursued with the Department for reporting in the Audit Report of C&AG. The Audit Reports of PAs, SSCAs and significant audit observations approved by the C&AG are: -

• Submitted to Governor and Finance Department for placement before the State Legislature
• The reports are thereafter discussed by the Committee on Public Undertakings (COPU)/ Public Account Committee (PAC).
• The Section assists COPU/PAC on the observations selected for discussion.
• The recommendations of the COPU/PAC pursuant to the discussion are pursued for verifying the Action Taken on recommendations.
• The views of Principal Accountant General on Action Taken are submitted to COPU/PAC.

Resident Audit Officer/GSRTC: This branch is headed by a Resident Audit Officer and responsible for following audit activities-

Audit of tentative and final annual accounts of the Gujarat State Road Transport Corporation and issuance of Separate Audit Report thereon; Work related to processing of Inspection Reports of 22 Divisions of GSRTC; Voucher audit of Corporate office.