The office of the Accountant General (Audit-II), Kerala is entrusted with:

Audit of the accounts of the Autonomous Bodies /authorities under the below eight clusters substantially financed by the Government.

  • Finance
  • Energy and Power
  • Industry and Commerce
  • Transport
  • Environment, Science and Technology
  • Public Works
  • IT and Communication
  • Culture and Tourism

Audit of Revenue Receipts of the State Government collected by the Departments under the above eight Clusters (namely, Goods & Services Tax, Road Tax, Stamp Duty & Registration, State Excise, Electricity Duty, etc.)

Audit of the accounts of the Autonomous Bodies /authorities belonging to those clusters, which though not substantially financed, but attracts audit under the C&AG's (DPC) Act or audit of which has been entrusted to the C&AG.

Audit of the accounts of the State Public Sector Undertakings under these eight clusters.

Preparation of the Report of the CAG of India (State Finances) on the Government of Kerala and submission of the same to the Governor as per Article 151 of the Constitution of India.

Preparation of the Report of the CAG of India on Clusters/ Departments of the Government of Kerala under the audit jurisdiction of this office and submission of the same to the Governor as per Article 151 of the Constitution of India.

Assisting the Committee on Public Accounts (PAC) and the Committee on Public Undertakings (COPU) of the Kerala Legislative Assembly in examination of the Reports of the CAG of India.

Further, the above functions are broadly divided into two categories viz. Central audit and Local audit:

  • In the Central Audit Wing (named as Integrated Audit Units), the vouchers received from the Office of the Principal Accountant General (A&E), Kerala are examined for the correctness of the expenditure with reference to sanctions issued by appropriate authority, etc.
  • During Local Audit, the accounts and records are examined to see whether the revenue collected / expenditure booked and accounts & records are maintained properly. 
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