Audit Functions

Important Audit Functions of this office include....

Preparation of Audit Report with respect to audit of Revenue Receipts of State of Tamil Nadu. Preparation of materials in Chapter form for Audit Report, Puducherry (both Revenue Receipts and Commercial).

Preparation of Audit Reports with respect to audit of accounts of Government  Companies (under section 619 of Companies Act, 1956), Statutory Corporations and Departmental Commercial Undertakings in the State of Tamil Nadu and Sole Auditors for Tamil Nadu State Electricity Regulatory Commission.

Preparation of Audit Report with respect to audit of State Departments coming under Economic Services of State of Tamil Nadu.

Certification of Annual accounts of Government Companies and Statutory Corporation in the State of Tamil Nadu and the Union Territory of Puducherry.

Administration and Central Co-ordination

Overall in-charge of Administration, Central Co-ordination, ISTC, Legal, Office Management, Claims of the Staff, Hindi and Welfare related activities. The Deputy Accountant General (Administration) is also designated as Public Information Officer under the Right to Information Act and Vigilance Officer.

Economic Sector I

Portfolio

Audit of State Public Works, Forest, Highways including National Highways divisions in Tamil Nadu, Agriculture, Agricultural Engineering, Agricultural Marketing, Sugar, Horticulture, Sericulture, Animal Husbandry, Dairy Development, Fisheries, Handlooms and Textiles, Industries & Commerce, Tourism Departments, Information & Technology and Medium Micro Enterprises.

The certification of expenditure in respect of TNRSP, TAP, State Hydrology Phase II and TANIAMWARM Projects.

In addition the sub audit certificates of TNHSP and ETRP are also being issued.

Authority for Audit

Section 13 of CAG's (DPC) Act 1971 in respect of State Government Offices. Section 14(1), 19 and 20 of CAG's  (DPC) Act, 1971 in respect of Autonomous Bodies.

Auditee Institutions

1127 Units under 15 Departments/Boards of the Government of Tamil Nadu

Economic Sector II

Commercial Audit

The accounts of the Government companies, Statutory Corporation and Departmental Commercial Undertakings (other than Tourism and IT Department) in the State of Tamil Nadu and the Union Territory of Puducherry are audited. The audit includes Transactions and Performance Audit, besides Certification of the Accounts. Out of the total 76 (Seventy Six) Government Companies in Tamil Nadu and 13 (Thirteen) Companies of Puducherry 75 (Seventy Five) companies are under the Audit jurisdiction of this office and the 14 (Fourteen) companies are audited by O/o. The Pr. AG (G&SSA). 2 (Two) Departmental undertakings and 1 (One) Statutory Corporations in Tamil Nadu also come under the purview of audit of this office.

Certification of Annual accounts of Government Companies and Statutory Corporation in the State of Tamil Nadu and the Union Territory of Puducherry.

TamilNadu Electrity Board

The audit of erstwhile Tamil Nadu Electricity Board, the Tamil Nadu Electricity Regulatory Commission (TNERC), Tamil Nadu Energy Development Agency (TEDA), The Energy Department and the Tourism & IT Dept falling under PSUs come under the audit purview of Branch Office/TNEB Ltd.

The erstwhile Tamil Nadu Electricity Board was trifurcated into Companies as part of Power Sector reforms. The holding company TNEB Ltd was formed in December 2009 with subsidiaries Tamil Nadu Generation and Distribution Corporation (TANGEDCO) and Tamil Nadu Transmission Corporation (TANTRANSCO) formed in December 2009 and June 2009 respectively. TANGEDCO has 272 auditee units and 64 accounting units, TANTRANSCO has 23 auditee units and 25 accounting units. The accounts audit of TNEB Ltd and its subsidiaries in done in accordance with the provisions of the Companies Act, 1956.

The Tamil Nadu Electricity Regulatory Commission (TNERC) was constituted on 17.03.1999 under Section 17(1) of the Electricity Regulatory Commission Act, 1998 and started functioning from 01.09.2009. The audit of TNERC is being conducted in accordance with the provisions of Section 104(1) of the Electricity Act, 2003.

The audit of Tamil Nadu Energy Development Agency (TEDA) and the Energy Department has been added to the charge of Branch Office on sector wise restructuring of audit offices.

Revenue Sector

State Revenue Receipts

Revenue Receipts of the State of Tamil Nadu and the Union Territory of Puducherry, covering 875 auditee units involving revenue of Rs.18450.12 Crore (approximately in the year 2010-11) under the following categories are audited by the SRR Wing.

1) Stamp Duty and Registration fees

2) Electricity Tax

3) Urban Land Tax

4) Mines and Minerals

5) State Excise

6) Motor Vehicle Tax

7) Motor Vehicles Maintenance and

8) Directorate of Accounts and Treasuries.

Sales Tax Receipt Audit

Revenue Receipts of Sales Tax of the State of Tamil Nadu and the Union Territory of Puducherry, covering 391 auditee units involving revenue of Rs. 28614.23 crore and 7 auditee units of Rs.595 crore respectively.

The expenditure audit is also being carried out along with the audit of Revenue Receipts.