"Supreme Audit Institution Of India"

Functional Group


Sh. D Rajashekar (IA&AS), Dy. Accountant General

Overview of the Wing

     The Social Sector-I is responsible for conducting local audits and inspections of the accounts of the State Government offices and departments for the audit of which the Comptroller and Auditor General is statutory responsible under the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. The primary purpose of this Sector is to bring to the notice of the State Legislature, significant results of audit. Findings of audit are expected to enable the Executive to take corrective action, to frame appropriate policies as well as to issue directives that will lead to improved financial management of organisations and contribute to better governance. Compliance audit refers to the examination of transactions of audited entities to ascertain whether provisions of the Constitution of India, applicable laws, rules, regulations and various orders and instructions issued by competent authorities are being complied with. On the other hand, performance audit, besides including compliance audit, also examines whether objectives of programme/activity/Department are achieved economically, efficiently and effectively.

Functions and Responsibilities

     This sector is entrusted with the audit of Health & Family Welfare Department, Director of Research & Medical Education (DRME) Rural Development and Panchayat Department, Food and Civil Supplies Department excluding PUNSUP and PUNGRAIN and Local Government Department of Punjab Government. In addition, the audit of Panchayati Raj Institutions (Panchayats, Panchayat Samities, Zila Parishads, Municipal Corporations, Municipal Councils, Town Councils) is conducted under Section 20(1) of CAG's DPC Act.