"Supreme Audit Institution Of India"

Functional Group


Overview of the Wing

    The Economic Sector (Non-PSUs), erstwhile known as the Works Audit Wing is presently composed of six Sections (i) Headquarter Section (ii) CASS-I (Central Audit Supporting Section-I (iii) Central Audit Supporting Section-II ( CASS-II) (iv) Draft Paragraph Cell ( DP-Cell ) (v) Central Audit Party (CAP-I&II) & (vi) Central Audit Party (CAP-II&III). Each of these sections is supervised by one Assistant Audit Officer/ Supervisor (hereafter referred to as sectional in- charge).These sections are under the charge of the three Sr. Audit Officer/Audit Officers posted at Headquarter. The sector is under the overall control of one Sr.Deputy Accountant General/Deputy Accountant General who is responsible for co-ordinating the activities of various sections of the sector.


    The functions and responsibilities of the Economic Sector (Non-PSUs) is to conduct the Performance Audit/Thematic Audits of major Government projects/flagship schemes and Compliance Audit of Public Works Department (Bridges & Roads), Irrigation, Animal Husbandry, Fisheries & Dairy Development , Industries and Commerce , Co-operation, Agriculture, Tourism, Planning , Economic & Statistics, Soil and Water Conservation, Civil Aviation Department, Audit of Punjab Mandi Board (PMB), Guru Angad Dev Veterinary Animal Sciences University (GADVASU), Ludhiana, Punjab Live Stock Development Board (PLDB), Punjab Energy Development Authority (PEDA), Punjab Agriculture University, Ludhiana (PAU), Punjab Heritage Tourism Promotion Board (PHTPB).

    The Headquarters Section deals with Annual Audit Planning and executing the same as per the approved quarterly tour programmes of the Audit Teams. All other periodical reports and returns and allied work allotted to the wing.

    After the completion of the Compliance Audit of allotted departments, the Audit and Inspection Reports are vetted in CASS-I and CASS-II Sections and issued to the respective departments. Draft Para Cell (DP Cell processes the cases of Serious Irregularities noticed during the compliance audit for further onward submission to Civil Report Section for inclusion in the C&AG's Audit Reports .The DP Cell also deals with the matters relating to Public Accounts Committee (PAC). The Central Audit Parties (CAP-I&II), CAP-(II&III) deals with the Central Audit. The Draft reports on the Performance Audit / Thematic Audit are vetted in the DP Cell for onwards submission to Report Section ( civil) for inclusion in the C&AG's reports.