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The functional chart of the Office of the AG, J&K:


The State Legislature has constituted specialized committees like the Public Accounts Committee (PAC) and Committee On Public Undertakings (COPU) for automatic reference of Audit Reports and Annual Accounts prepared by our office.

The PAC satisfies itself:- 

  1. That the moneys (shown in the accounts) were disbursed legally on the services or purpose to which they were applied.
  2. That the expenditure was authorized.
  3. That re-appropriation (i.e., distribution of funds as between objectives) were made in accordance with rules.

The Committee On Public Undertakings (COPU) exercises the same financial control in respect of Public Sector Undertakings (PSUs) as PAC exercises over the functioning of the Government departments.

It examines:

  1. The reports and accounts of PSUs
  2. The reports of the CAG in respect of PSUs
  3. The efficiency of Public Undertakings to see whether they are being managed in accordance with the sound business principles and prudent commercial policies....
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