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.

Principal Accountant General (PAG), Economic and Revenue Sector Audit (E&RSA)-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. AG’s core audit function areas are: audit of all the Departments/Agencies/PSUs/ABs falling under the Economic and Revenue Sectors of GoG.

CAG has three other chief offices in IAAD – Office of the Principal Director of Audit (Central) at Ahmedabad and two office at Rajkot for audit & accounts matters of Gujarat; viz. The Accountant General (AG)-General & Social Sector Audit (G&SSA) and the Accountant General-Accounts & Entitlements {AG (A&E)}.

Audit Bhavan, Navrangpura, Ahmedabad.