Government Departments are categorised into Sectors viz. General Services, Social Services, and Economic Services as per Rule 24 of Government Accounting Rules 1990 for accounting purposes. Mirroring this accounting classification, Government departments are grouped into (i) General & Social Sector and (ii) Economic & Revenue Sector for the purpose of audit.

Compliance Audit and Performance Audit are mainly the two types of audits conducted under this Sector. Financial Audit of State Public Sector Undertakings (PSUs) is also conducted under this sector.

Revenue receipts of the State Government are to be audited by the Comptroller and Auditor General of India under section 16 of the CAG's (DPC) Act 1971. Accordingly, all tax and non-tax receipts of State Government (Sales Tax, State Excise, Tax on Motor Vehicles, Royalty and fee on minerals, Land Revenue Stamp & Registration etc.) are audited.

Back to Top