Studies statutes, guidelines, Government Orders, supporting rules, Finance/Audit Committee practices, and audit standards. It also follows up audit progress, objection settlement, and categorization of pending audit objections across the five Audit Departments.
Legal Cell Wing
Supports audit departments in litigation, legal opinions, pleadings, court procedure, statutory compliance, RTI matters, and capacity building on litigation management and legal principles.
Performance Audit Wing:
The Performance Audit Wing coordinates with five Audit Departments in planning and conducting
performance audits. Provides guidance on the selection of audit themes, methodology, audit design,
KPI identification, and scope. Examines best practices in other States relating to institutions and
schemes to strengthen audit approaches and recommendations. Scrutinizes and finalizes performance
audit reports, ensuring quality, consistency, and evidence-based findings.
Capacity Building and IT Wing:
The Capacity Building and Training Division enhances the skills and efficiency of audit staff across
departments. It prepares structured training calendars with both basic and specialized programmes to
ensure uniformity in auditing practices. The Division identifies skill gaps through training needs
analysis and develops targeted training modules. It also collaborates with reputed institutions to
improve training quality.
The IT Resource Section designs and develops CAMS website modules in coordination with NIC and
departments, while also resolving technical issues. It manages the purchase of hardware and software
for the Director General’s Office through Elcot portal and oversees smooth e office operations. Oher
works such as SSL certificate renewals and regular security audits has been carried out.
Legal cell Wing:
Legal litigation support for Audit Departments, including drafting of pleadings (counter affidavits,
appeals, review petitions), obtaining legal opinions, and strategic case analysis.
Assistance in court procedures such as Vetting of legal documents, filing, documentation, compliance,
and copy serving, along with liaison with Government Pleaders, court officers, and departmental
authorities.Ensuring compliance with statutory provisions, Government procedures, and court
directions.
Support in RTI matters, preparation of legally sound responses, and capacity building through training
programs on litigation management and legal principles.
Key milestones and initiatives
Phase 01
DGA Established
Office created through G.O.Ms.No.102, Finance (LF) Department, dated 07.04.2022.
Phase 02
CAMS Approved
Administrative approval through G.O.(Ms) No.280 dated 02.09.2023 and financial sanction through G.O.(D) No.315 dated 23.09.2024.
Phase 03
Digital Audit Rollout
CAMS implemented from 15.04.2025 as the digital backbone for audit supervision and monitoring.
Phase 04
Field Audit Workflow
Digital intimation, records submission, slips, replies, para conversion, and audit report generation.
Phase 05
Faceless Settlement
APMS-based faceless settlement introduced from 17.11.2025 to improve transparency and objectivity.
Phase 06
Continuous Improvement
Performance Audit, Template Audit, training programs, and CAMS helpdesk support strengthen audit quality.
Audit flow from planning to settlement
Step 01
Audit Setup
Auditor profiles, roles, institution master data, and audit grouping are prepared.
Step 02
Plan Allocation
Institutions and audit teams are selected through randomized and controlled allocation.
Step 03
Schedule & Intimation
Audit dates are fixed, intimation is sent, and digital records are requested.
Step 04
Field Verification
Audit slips, auditee replies, and auditor review are handled through CAMS.
Step 05
Para Processing
Slips are reviewed and converted into audit paras wherever required.
Step 06
Settlement & Report
APMS settlement, monitoring, and audit report generation complete the cycle.
Digital Reforms
What CAMS changes in audit work
Automated and randomized selection of audit teams to support impartiality.
Random selection of institutions for fair audit allocation.
End-to-end digital correspondence between auditors and auditee institutions.
Automated notifications for audit commencement, audit slips, and audit paras through email and SMS.
Automated field audit workflow from entry meeting to conversion of slips into paras.
Concurrent audit units for equitable workload distribution.
Automatic generation of audit reports based on audit paras and financial records.
Modules
CAMS modules available
Module
Auditor Management
Auditor profile creation
Role and responsibility assignment
Charge and additional charge management
Module
Institution Master Management
Call for records
Institution grouping
Randomized work allocation
Slip categorization
Module
Automated Audit Plan
Random audit team assignment
Institution assignment through CAMS
Module
Schedule
Auto-generated intimation letters
Audit team details
Account particulars and digital document submission
Module
Field Audit
Audit slips with category
severity
and observations
Institution replies
Auditor review and conversion to audit para
Module
APMS Faceless Settlement
Random assignment of para replies to reviewing authorities
Anonymity for unbiased decisions
Online settlement with weekly reviews
Module
Responsibility Removal
Joint liability para review for officials nearing retirement
Committee-based settlement for timely resolution
Module
Performance and Template Audit
Scheme and agency performance audit
Standardized audit formats for smaller institutions
Studies statutes, guidelines, Government Orders, supporting rules, Finance/Audit Committee practices, and audit standards. It also follows up audit progress, objection settlement, and categorization of pending audit objections across the five Audit Departments.
Legal Cell Wing
Supports audit departments in litigation, legal opinions, pleadings, court procedure, statutory compliance, RTI matters, and capacity building on litigation management and legal principles.
Performance Audit Wing:
The Performance Audit Wing coordinates with five Audit Departments in planning and conducting
performance audits. Provides guidance on the selection of audit themes, methodology, audit design,
KPI identification, and scope. Examines best practices in other States relating to institutions and
schemes to strengthen audit approaches and recommendations. Scrutinizes and finalizes performance
audit reports, ensuring quality, consistency, and evidence-based findings.
Capacity Building and IT Wing:
The Capacity Building and Training Division enhances the skills and efficiency of audit staff across
departments. It prepares structured training calendars with both basic and specialized programmes to
ensure uniformity in auditing practices. The Division identifies skill gaps through training needs
analysis and develops targeted training modules. It also collaborates with reputed institutions to
improve training quality.
The IT Resource Section designs and develops CAMS website modules in coordination with NIC and
departments, while also resolving technical issues. It manages the purchase of hardware and software
for the Director General’s Office through Elcot portal and oversees smooth e office operations. Oher
works such as SSL certificate renewals and regular security audits has been carried out.
Legal cell Wing:
Legal litigation support for Audit Departments, including drafting of pleadings (counter affidavits,
appeals, review petitions), obtaining legal opinions, and strategic case analysis.
Assistance in court procedures such as Vetting of legal documents, filing, documentation, compliance,
and copy serving, along with liaison with Government Pleaders, court officers, and departmental
authorities.Ensuring compliance with statutory provisions, Government procedures, and court
directions.
Support in RTI matters, preparation of legally sound responses, and capacity building through training
programs on litigation management and legal principles.
Road Map
Key milestones and initiatives
Phase 01
DGA Established
Office created through G.O.Ms.No.102, Finance (LF) Department, dated 07.04.2022.
Phase 02
CAMS Approved
Administrative approval through G.O.(Ms) No.280 dated 02.09.2023 and financial sanction through G.O.(D) No.315 dated 23.09.2024.
Phase 03
Digital Audit Rollout
CAMS implemented from 15.04.2025 as the digital backbone for audit supervision and monitoring.
Phase 04
Field Audit Workflow
Digital intimation, records submission, slips, replies, para conversion, and audit report generation.
Phase 05
Faceless Settlement
APMS-based faceless settlement introduced from 17.11.2025 to improve transparency and objectivity.
Phase 06
Continuous Improvement
Performance Audit, Template Audit, training programs, and CAMS helpdesk support strengthen audit quality.
CAMS Process Map
Audit flow from planning to settlement
Step 01
Audit Setup
Auditor profiles, roles, institution master data, and audit grouping are prepared.
Step 02
Plan Allocation
Institutions and audit teams are selected through randomized and controlled allocation.
Step 03
Schedule & Intimation
Audit dates are fixed, intimation is sent, and digital records are requested.
Step 04
Field Verification
Audit slips, auditee replies, and auditor review are handled through CAMS.
Step 05
Para Processing
Slips are reviewed and converted into audit paras wherever required.
Step 06
Settlement & Report
APMS settlement, monitoring, and audit report generation complete the cycle.
Digital Reforms
What CAMS changes in audit work
Automated and randomized selection of audit teams to support impartiality.
Random selection of institutions for fair audit allocation.
End-to-end digital correspondence between auditors and auditee institutions.
Automated notifications for audit commencement, audit slips, and audit paras through email and SMS.
Automated field audit workflow from entry meeting to conversion of slips into paras.
Concurrent audit units for equitable workload distribution.
Automatic generation of audit reports based on audit paras and financial records.
Modules
CAMS modules available
Module
Auditor Management
Auditor profile creation
Role and responsibility assignment
Charge and additional charge management
Module
Institution Master Management
Call for records
Institution grouping
Randomized work allocation
Slip categorization
Module
Automated Audit Plan
Random audit team assignment
Institution assignment through CAMS
Module
Schedule
Auto-generated intimation letters
Audit team details
Account particulars and digital document submission
Module
Field Audit
Audit slips with category
severity
and observations
Institution replies
Auditor review and conversion to audit para
Module
APMS Faceless Settlement
Random assignment of para replies to reviewing authorities
Anonymity for unbiased decisions
Online settlement with weekly reviews
Module
Responsibility Removal
Joint liability para review for officials nearing retirement
Committee-based settlement for timely resolution
Module
Performance and Template Audit
Scheme and agency performance audit
Standardized audit formats for smaller institutions