The statutory responsibility for the audit of all receipts of the Central and State Government is vested in the Comptroller and Auditor General on enactment of Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971. Section 16 of the Act specifically enjoins upon the Comptroller and Auditor General to audit all receipts of the State and to satisfy himself that the rules and procedures in that behalf are designed to secure an effective check on assessment, collection and proper allocation of revenue. For this purpose, the Comptroller and Auditor General of India is authorised to undertake such examination of the accounts as deemed fit and to report thereon.
In addition to that, 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.
After restructuring of Accountant General-II office, AMG-I also bifurcated into two cluster, such as
1.) Industry and Commerce (seven departments)
a. Steel & Mining
b. MSME
c. Commerce
d. Handloom, Textile & Handicraft
e. Labour, Employees & State Insurance
f. Public enterprises
g. Industries
2.) Culture & Tourism (Two departments)
a. OLL & Culture
b. Tourism