DUTIES AND RESPONSIBILITIES OF A.G J&K, AUDIT
& Auditor General of India, being Head of the Indian Audit & Accounts Department
derives his powers under Articles 149-151 of the Constitution of India as well as
Comptroller & Auditor General’s (Duties, Power & Conditions of Service)
Act, 1971. Accountants General are appointed in each of the States to look after
the functions of the Accounts keeping and Auditing.
of the Accountant General (Audit) J&K can be broadly classified as under:-
of accounts of receipts and expenditure of the Government of J&K, audit of Government
Companies, Statutory Corporations, Boards and Autonomous Bodies covered under the
Statutes and under the provisions of Duties and Powers of the C&AG of India
Act, 1971 as amended from time to time.
of accounts of receipts and expenditure of offices of the Departments of Union Government
located in J&K.
audit appraisals of the various Schemes / Projects sponsored by State and/or Central
Government. Such Performance Audits are also undertaken for Government Companies,
Departmental Undertakings and Statutory Corporations of the State of J&K.
to the Public Accounts Committee (PAC) and the Committee on Public Undertakings
(COPU) of the J&K State Legislature during examination / discussion of Audit
Reports presented by the Comptroller and Auditor General of India to the Legislature.
of the Finance and Appropriation Accounts of the Government of J&K prepared
by the Accountant General (A&E) J&K.
Accountant General is assisted for the discharge of above functions by a team of
Sr / Deputy Accountants General (Group Officers) who are in-charge of each functional
wing in the office as under:-
Inspection Civil & Central Audit Wing (Srinagar)
Works Audit (Jammu)
Revenue Audit (Jammu)
Commercial Audit (Srinagar)
Special Cell (Autonomous Bodies) (Srinagar)
Inspection Civil & Central Audit Wing
audit plan is prepared by audit plan wing and quarterly programme is prepared by
OAD Section according to Cycle Index Register.
of Civil Departments of the State Government.
of Civil Offices of Union Government located in the state of J&K.
(c) The offices located in the
valley are audited by
based parties and office located in
province are audited by the Jammu/centaur based parties.
draft audit inspection reports are vetted in both of the offices and issued to concerned
units within prescribed time.
potential cases are forwarded to EAP Section for further review and onward transmission
to Report Section.
Committee Meetings are regularly held for settlement of old outstanding AIR’s/Paras.
for various returns are prepared by the concerned sections and forwarded to CASS
for consolidation and onward transmission to Headquarters office.
Audit supporting section is coordinated the Central audit work done by the CAPs.
monthly accounts received through A&E office are centrally audited in CAP/CASS.
Appropriation/Finance accounts are prepared by A&E Office is audited by CASS/CAP.
returns regarding the working of both offices, targets achievements etc. are consolidated
and issued to Hqrs. Office.
certificates in respect of various centrally sponsored schemes, world bank aided
projects are issued after observing the various parameters laid down in MSO (Audit)
Works Audit Wing
of all Public Works Divisions of the departments of Roads & Buildings, Public
Health Engineering and Irrigation of the Government of J&K as well as Central
Public Works Divisions located in the State of J&K.
Audit of accounts received through Accountant General (A&E) J&K.
Revenue Audit Wing
conducts audit of:-
Revenue Receipts, both Non-Tax and Tax Collections, broadly comprising of Taxes
on Sales, Trade etc. State Excise, Passengers and Goods Tax, Stamps & Registration
Fees, Mining and Mineral Receipts, Interest Receipts, Receipts from Forests, Agriculture
and Irrigation etc.
Revenue Receipts comprising of Income Tax, Wealth Tax, Central Excise & Customs
Duties within the State of J&K.
Commercial Audit Wing
This Office is entrusted with the audit of Corporations, Companies and Departmental
Undertakings belonging to the Government of Jammu and
Audit of Corporations is taken up under Section 19(3) of the Comptroller And Auditor
General’s Duties Powers And Conditions Of Service (DPC) Act, 1971 as well as the
Acts under which the Corporations are established. Details are as follows :-
NAME OF AUDITEE
NATURE OF AUDIT
Jammu and Kashmir State
Section 37 (6) of the State Financial Corporations Act,
Jammu and Kashmir State Road Transport Corporation
Section 33 (2) of the Road Transport Corporations Act,
Jammu and Kashmir State Forest Corporation
Section 19 (3) of the CAG (DPC) Act, 1971