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The Constitution of India
provides for the Comptroller and Auditor General of India (CAG),
who is responsible for performing duties of audit & accounts, as determined
by the Parliament, both for the Union and the States. CAG (Duties, Powers &
Conditions of Service) Act, 1971 (DPC Act)),
contains prescriptions made by the Parliament on his functions. Indian Audit &
Accounts Department (IAAD) is the agency of CAG.
AG-Gujarat is CAG’s principal officer in IAAD for the State of Gujarat, with its
head office (HO) at Ahmedabad, the erstwhile capital which is ~30 Km away from Gandhinagar,
the present capital of Gujarat. PAG coordinates IAAD’s interface with the State
Government of
Gujarat (GoG) and the media. PAG’s core audit function areas
are: commercial, i.e. audit of Gujarat Public Sector Enterprises (GPSEs); and, state
revenues of GOG. Besides, PAG also performs the sub-audit functions on central revenues,
i.e. on the various central revenues offices of the Union Department of Revenue
(viz. offices and units of various Chief Commissioners
of Income Tax, Central Excise, Customs, and Service Tax) in the territory of Gujarat
and in the Union Territory of Dadra & Nagar Haveli, Daman & Diu.
CAG has
two other chief officers in IAAD at Rajkot for audit & accounts matters
of Gujarat; viz. The Accountant General -Civil Audit {AG(CA)} and the Accountant
General-Accounts & Entitlements {AG (A&E)}. The core audit function area
of AG (Civil Audit) is the audit of all the civil offices of GoG, and of the Autonomous
Bodies and Local Bodies in Gujarat. AG (CA) also performs the sub-audit functions
on the civil central government offices, and such central autonomous bodies and
other bodies, as become eligible under DPC Act. AG (A&E) maintains the accounts
and does certain entitlement functions for GoG relating to employee pensions and
general provident fund.
Audit Bhavan, Navrangpura,
Ahmedabad.
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