AMG-III
Introduction
As per the SMU restructuring notification No. 110/09-SMU/2020 dated 15.5.2020, audit units under the Industry and Commerce, Transport and Culture & Tourism Clusters were allocated to Audit Management Group-III (AMG-III) wing as audit universe. Accordingly, the AMG-III wing has audit jurisdiction over the following Departments of the government of Uttar Pradesh:
- Mining & Geology
- Infrastructure and Industrial Development Department (IIDD)
- Micro Small & Medium Enterprises (MSME)
- Village Industries
- Handloom Textile
- Print and Stationary
- Transport
- Civil Aviation
- Tourism
- Trade
- Commerce
- Factories and Boilers
- State Motor Garage
- Art & Culture, Archaeology & Museum, Archives
- Dharmarth (Hindu Religious and Charitable Endowments)
At present this wing is entrusted with audit of activities of the following Departments of the government of Uttar Pradesh:
- Mining & Geology
- Infrastructure and Industrial Development Department (IIDD)
- Micro Small & Medium Enterprises (MSME)
- Village Industries
- Handloom Textile
- Transport
- Civil Aviation
- Tourism
- Art & Culture, Archaeology & Museum, Archives
- Dharmarth (Hindu Religious and Charitable Endowments)
The Group is headed by Deputy Accountant General (DAG) with four sections.
AMG-III Sections
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Program & Coordination Section |
Headed by a Senior Audit Officer (Sr.AO). |
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IR Section |
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DP Section |
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Accounts Section and Technical Support Cell |
Headed by a Senior Audit Officer (Sr.AO). |
FUNCTIONS
Types of Audit conducted
- Compliance Audit
Compliance audit is an assessment as to whether the provisions of the applicable laws, rules and regulations made there under and various orders and instructions issued by the competent authority are being complied with.
- Performance audit
Performance audit is an independent, objective and reliable examination of whether public sector undertakings, systems, operations, programmes, activities or organizations are operating in accordance with the principles of economy, efficiency and effectiveness. The main objective of performance audit is to constructively promote economical, effective and efficient governance. It also contributes to accountability and transparency.
- Financial Audit
The purpose of an audit of financial statements is to enhance the degree of confidence of intended users in the financial statements. This is achieved through the expression of an opinion by the auditor as to whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework, or – in the case of financial statements prepared in accordance with a fair presentation financial reporting framework – whether the financial statements are presented fairly, in all material respects, or give a true and fair view, in accordance with that framework.
- Special Audit
On request from the State Government or Management of the Government companies/corporation to undertake special audit, the AG shall have discretionary power for taking up such special audit of a programme, project or organisation within the audit jurisdiction.
- Follow up audit
Follow up audit refers to the situation where the auditor examines the corrective actions the audited entity, or any other responsible party, has taken on the basis of the results of previous performance audit.
Other functions
Apart from that this wing has other following functions.
- Co-ordination between all the sections.
- Preparation of Annual Audit Plan and tour program for the audit.
- Vetting, editing and issuing of AIRs.
- Participation in Audit committee meetings.
- Processing of PDPs cases.
- Processing of Draft comments on accounts of Companies.
- Issuing of final comments upon receipt of approval from headquarters.
- Processing of Draft Separate Audit Reports in respect of Statutory Corporations.
- Preparation of Chapter-IV (Introductory) for Audit Report of State PSUs etc.
Auditee units
The total audit universe of AMG-III wing consisting of 356 units divided into 51 PSUs units, 4 DMUs and 301 SGOs (including 8 Autonomous Bodies) under the following 10 Departments.
- Mining & Geology
- Infrastructure and Industrial Development Department (IIDD)
- Micro Small & Medium Enterprises (MSME)
- Village Industries
- Handloom Textile
- Transport
- Civil Aviation
- Tourism
- Art & Culture, Archaeology & Museum, Archives
- Dharmarth (Hindu Religious and Charitable Endowments).