Section 13 of the
Comptroller & Auditor General of India’s (Duties, Power and Conditions
of Services) Act 1971 empowers the Comptroller & Auditor General of
India to audit all expenditure from the Consolidate Fund of India and
of each State and of each Territory having a Legislative Assembly.
pursuance of the above provision, Accountant General (Audit) has been
entrusted with audit of all expenditure incurred from the Consolidated
fund of the State.
The Public Works Department of the State Government comprises the
1. Roads and Buildings
2. Water Resources
3. Public Health Engineering