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Economic Sector-I (erstwhile Commercial wing) conducts audit of Departmental units/Agencies/PSUs/ABs falling under the department of Agriculture and Co-operation, Energy and Petrochemicals, Industries and Mines, Ports and Transports and Science and Technology of Government of Gujarat. ES-I has 479 auditable units. The auditable units of ES-I consists of 397 departmental units, 50 PSUs (includes the statutory corporations) and 32 autonomous bodies.

The ES-I wing also conducts certification audit of accounts of Companies/Corporations within State of Gujarat. The accounts of the Government Companies (as defined in Section 617 of Companies Act, 1956) are audited by the Statutory Auditors appointed by the CAG as per the provision of Section 619(2) of the Companies Act, 1956. These accounts are also subject to supplementary audit by the CAG as per the provisions of Section 619 of the Companies Act, 1956. The audit arrangements of the Statutory Corporations are as shown below:

Name of the Statutory corporation

Authority for audit by the CAG

Audit arrangement

Gujarat State Road Transport Corporation (GSRTC)

Section 33(2) of the Road Transport Corporations Act, 1950.

Sole audit by CAG.

Gujarat Industrial Development Corporation (GIDC)

Section 19(3) of CAG’s (Duties, Powers and Conditions of Service) Act, 1971.

Sole audit entrusted by the State Government to CAG up to 2011-12.

Gujarat State Financial Corporation (GSFC)

Section 37(6) of the State Financial Corporations Act, 1951.

Audit by Chartered Accountants and supplementary audit by CAG.

Gujarat State Warehousing Corporation (GSWC)

Section 31(8) of the State Warehousing Corporations Act, 1962.

Audit by Chartered Accountants and supplementary audit by CAG.


Principal Accountant General (E & R S A) Gujarat, Ahmedabad...

Web Administrator :- agauGujarat1@cag.gov.in.

Last Updated on 21-03-2016