"Supreme Audit Institution Of India"

Functional Group


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


     The General Sector is headed by a Group Officer and conducts audit of General Administration, Police, Home Guard, Justice, Jail, Election, Finance, Small Saving, Printing and Stationery, Banks(CPPC PNB Ludhiana regarding pension disbursement) etc. of Government of Punjab. Further, the audits of autonomous bodies like Punjab State Human Rights Commission (PSHRC), Punjab State Legal Services Authority (PSLSA); Mahatma Gandhi Institute of Public Administration Punjab (MGIPAP) is also conducted by General Sector. In addition to this work, certification of expenditure incurred by Election department, Home Guard Department and Police Department (for deployment of force for law and order duty) is conducted by this sector for which audit certificates are issued.

Duties & Functions

    Audit of receipts and expenditure of following departments are conducted by General Sector such as-
  1. Justice Department under head- 2014 and receipts under the head 0070-Other Administrative Services..
  2. Election Department under head-2015 and certification of election expenditure by State Govt. for further reimbursement from Govt. of India.
  3. Audit of General Secretariat Services under head 2052, District Administration under head 2053, State Disaster response funds under head 2245 and all the receipts pertaining to Revenue department under head-0070.
  4. Audit of Police Department under head 2055 and 4055 and audit of all the receipts of Police Department under the head-0055. Certification of expenditure incurred by Police Department on account of deployment of police force for law and order duty, election duty etc.
  5. Audit of Department of Printing and Stationery under the head-2058 and certification of Capital accounts, Store accounts of field offices.
  6. Audit of Jail Department under the head 2056 and 4055.
  7. Preparation of Consolidated Report of State Disaster Response Funds under the head-2245.
  8. Audit of receipts and expenditure of Punjab Public Service Commission and State Subordinate Services Selection Board under head 2051 and 0051.