State Government Audit Department
Statutory and internal audit of statutory boards, non-statutory boards, Government departments, Government-aided institutions, and audit reports requiring Government and Public Undertakings Committee attention.
Mind MapOrganizational Structure
EstablishmentEvolution and authority
- In 1945, the Examiner of Local Fund Accounts was appointed as Chief Auditor, State Trading Schemes, for internal departmental audit of State-run trading schemes.
- A separate department for audit of State Trading Schemes was formed through G.O.Ms.No.449, Finance, dated 03.05.1969.
- The Chief Auditor, State Trading Schemes was redesignated as Chief Internal Auditor and Chief Auditor of Statutory Boards through G.O.Ms.No.598, Finance (Local Fund) Department, dated 03.08.1992.
- The department was renamed as Internal Audit and Statutory Boards Audit Department through G.O.Ms.No.848, Finance (LF) Department, dated 09.11.1995.
- The department was renamed as the State Government Audit Department through G.O.Ms.No.264, Finance (LF) Department, dated 16.08.2019.
Acts and RulesStatutory basis
- Tamil Nadu Local Fund Audit Act, 2014
- Tamil Nadu Local Fund Audit Rules, 2016
- The Internal Audit and Statutory Audit Department Manual, Volume III-A
- The Internal Audit and Statutory Audit Department Manual, Volume III-B
- The Tamil Nadu Local Fund Audit Department Manual, Volume II, corrected up to 31.12.2008
FunctionsDepartment responsibilities
- Conduct statutory and internal audit of Statutory Boards, Non-Statutory Boards, Government Departments, and Government-aided Institutions.
- Issue audit reports within stipulated time frames and bring serious irregularities to the notice of Government and the Public Undertakings Committee of the Tamil Nadu Legislature.
- Review internal audit functions in Government departments as authorized through G.O.Ms.No.598 dated 03.08.1992 and G.O.Ms.No.736 dated 19.09.1995.
- Cover statutory audit institutions such as TNHB, TNUHDB, Khadi Board, Wakf Board, CMDA, CMWSSB, TWAD Board, and Labour Welfare Board.
Auditable InstitutionsCoverage numbers
Coverage Total
6492
Total Auditable Institutions under the audit coverage of SGAD.
1
Chennai Metropolitan Development Authority
1
Chennai Metropolitan Water Supply and Sewerage Board
27
Tamil Nadu Housing Board
22
Tamil Nadu Urban Habitat Development Board
24
Tamil Nadu Khadi and Village Industries Board
24
Tamil Nadu Text Book and Educational Services Corporation
1
Administrative General
1
Official Trustee
1
Official Assignee
1
Official Liquidator
1
Suitor's Fund
1
Civil Court Deposit
124
Tamil Nadu Water Supply and Drainage Board Institutions
1146
Agriculture Institutions
167
Government Institutions
33
Government Aided Institutions
162
Government Aided Arts and Science Colleges
35
Government Aided Engineering and Polytechnic Colleges
2035
Wakf Institutions
70
Sarvodaya Sangam
307
Election Audit Institutions
572
P.T.MGR Nutritious Noon Meal Scheme
479
Integrated Child Development Scheme
1208
Adi Dravidar Welfare Hostels
49
Tribal Welfare Hostels
HighlightsAchievements and initiatives
- Special Audit on field verification and genuineness of income certificates for BC/MBC/MW/SC/ST scholarships and First Graduate certificates was conducted and submitted to Government.
- Special Audit on receipts and expenditure relating to COVID-19 in five selected districts was conducted and submitted to Government.
- General, IT-related, and domain-based training programmes are conducted periodically to improve audit quality.
- The e-Office system has been fully implemented in the State Government Audit Department.
- Audit objection time analysis and categorisation were completed and pending audit para details were communicated to auditee institutions through email.
- Approximately Rs.28.41 crores was collected as audit fees during the period from 07.05.2021 to 31.09.2025.
- G.O.(Ms) No.27, Finance (LF) Department, dated 04.02.2025, constituted High Level Committees to facilitate timely settlement of audit paras.
ContactOffice details
- Directorate of State Government Audit Department, 571 Anna Salai, 4th Floor, Perasiriyar K. Anbalagan Maligai, Veterinary Hospital Campus, Nandanam, Chennai - 600 035, Tamil Nadu.
- Thiru. H. Abdullah Kaadhar, Director of State Government Audit Department - 044-24360607
- Thiru. R. Pandiyan, Joint Director of State Government Audit Department - 044-24353506
- Tmt. D. Shanthi, Deputy Director of State Government Audit Department - 044-24357606
- Thiru. R. Kothairaman, Assistant Director of State Government Audit Department - 044-24353506
- Thiru. S. Dilli, Assistant Director of State Government Audit Department (Audit) - 044-24353507
- Phone: 044-24350605
- Email: cia.casbs@tn.gov.in, sgadho2019@gmail.com