Inspection State Civil (II) - An Overview

Group Officer

Shri P.S. Iyengar, IA & AS
Deputy  Accountant General (ISC) II
Phone - 044 24316432



1. Audit of Autonomous Bodies 

Audit of Central and State Autonomous bodies established under law made by Parliament/legislatures of a State or Union Territory and audit of Autonomous bodies specially entrusted. The result of audit is presented in two parts, one called the 'Separate Audit Report' containing comments on the accounts of the institution and the 'Inspection Report' containing comments on financial irregularities. The Separate Audit Reports are placed before the Parliament or the State Legislature. The Inspection Reports are issued to the Autonomous Bodies and pursued till settlement. The important observations in the Inspection Reports are processed further for inclusion in the Audit Report of the Comptroller and Auditor General of India.

2. Audit of Central Government Offices in Tamil Nadu

The result of audit is communicated to the controlling officer and the auditee units and pursued till settlement. Serious irregularities are processed for inclusion in the Audit Report.

3. Resident Audits

Conduct of audit of the accounts of the Ports at Chennai and Tuticorin and the certification of their accounts through the Residential Audit Units. The Reports are prepared in two parts as in the case of Autonomous Bodies. 

4.Issue of Audit Certificates

Maintenance of Data Bank of World Bank/Externally Aided Projects,  Issue of Audit Certificates in respect of Externally Aided Projects and Certification of expenditure on plan schemes and Non-Plan Schemes.

Man power





Sr.Audit Officers/Audit Officers



Assistant Audit Officers/Section Officers



Senior Auditors/Auditors





Authority for Audit

Section 13 of CAG’s (DPC) Act, 1971 in respect of Central and State Government Offices.

Section 14, 19 and 20 of CAG’s (DPC) Act, 1971 in respect of Autonomous Bodies and the Ports.

Auditee Institutions

1543 State/Central Autonomous Bodies

159 Central Government Offices

Application of Manuals for the conduct of audit

1.      Manual of Standing Orders (Audit) issued by the CAG of India

2.      Manual of Audit of Autonomous Bodies issued by HQ and this office

3.      Auditing Standards

4.      ISC Manual

5.      Manual of ICC

6.      Major Port Trusts Act, 1963 and various manuals of Port Trust

7.      Manual of Resident Audit Offices, Chennai and Tuticorin Port

8.      Performance Audit Guideline

Audit Activity

During 2010-11, 279 units were audited.

Performance Audit 

Performance Audits of the following  topics  were conducted during the year

Autonomous Bodies Report

  1. Horizontal review on working of National Institutes of Technology

  2. Performance review on the working of Marine Products Export Development Authority.

State Report

  Thematic audit of procurement of medicines and equipment and maintenance of equipment through TNMSC (for 2010-11 report).