The Office of the Auditor General of the Union and various levels of Audit Office are formed as follows:
(a) Office of the Auditor General of the Union;
(b) Offices of the Auditor General of the Region or State and under their supervision, in the relevant Region or State:
(i) if there is no Self-Administered Area:
(aa) District Audit Offices;
(bb) Township Audit Offices;
(ii) if there is Self-Administered Area:
(aa) at the Self-Administered Division:
- Audit Office of the Self-Administered Division;
- District Audit Offices;
- Township Audit Offices;
(bb) at the Self-Administered Zone:
- Audit Office of the Self-Administered Zone;
- Township Audit Offices;
(cc) at the remaining areas:
- District Audit Offices;
- Township Audit Offices;
(c) at the Union Territory:
(1) District Audit Offices;
(2) Township Audit Offices.