The Social Sector is entrusted with the local audit of the accounts of the State Government offices,  statutory bodies and authorities financed by the Government and institutions for the audit of which Comptroller and Auditor General is statutorily responsible under C.A.G’s (D.P. & C.S.) Act, 1971 framed under Article 148(3) and 149 of the constitution and such other audits as may be entrusted to the Comptroller and Auditor General under legislation enacted by the Parliament. Certain audit may also be taken up on consent basis. Social Sector has audit jurisdiction of 18 departments comprise of 48664 units  (18 apex, 1047 audit units and 47599 implementing units which top down risk based department centric mechanism of audit approach has been adopted).

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