Explanation:

The Office of the Accountant General (General & Social Sector Audit) Madhya Pradesh, Gwalior ,which is a part of the Indian Audit and Accounts Department,  functions under the Comptroller and Auditor General of  India and performs audit of Civil and Commercial Departments, Local and Autonomous bodies , PSUs of the State Government of Madhya Pradesh. These auditee units are categorized under General Sector and Social Sector.