Section & Function

FAW consists of seven Section i.e. FASS (C), FASS-I, FASS-II, FASS-III, FASS-IV, FASS-V and FINAT. FASS(C) will work as Co-ordinating section and sections FASS- I to FASS-V conducts the function of central audit. FINAT section certifies the Finance and Appropriation accounts prepared by Office of the AG (A&E), and prepares State Finance Audit Report (SFAR).

The activities in the Central Audit can broadly be categorized as:

• Audit of Vouchers and Audit of Sanctions.
• Issuing of Audit Certificate of Centrally Sponsored Schemes/Central Schemes/State Schemes and Externally Assisted Projects (EAP).

Process of Audit of Vouchers and Sanctions

Audit of vouchers

Some standard checks have to be exercised on all vouchers selected for audit, such as whether in prescribed form, original, have the same number as in list of payments etc. Voucher Audit work is carried out every month by FAAPs, in the Office of A.G. (A&E) Allahabad. Each FASS coordinates, the work of FAAP related to their respective section and carry out all supporting functions like drawing up of audit programmes of the parties, auditing sanctions and follow-up work like maintaining objection books, selecting potential material for audit reports etc. Generally, each Financial Audit Support Section will be under the charge of Sr. Audit Officer while Financial Attest Audit Parties will be under the charge of an Assistant Audit Officer.

After voucher audit is over, the Financial Attest Audit Party will forward the Audit notes in triplicate. Out of these three copies, one copy is sent to the concerned unit, one to A&E Office, and the last one to the concerned sector of this office

Audit of sanctions

The sanctions issued by the Central/State Government and subordinate authorities will be received by the concerned Financial  Audit Support Section where they will be examined in accordance with the provisions of of C.A.G.’s Manual of Standing Orders (Audit) 2nd Edition 2002. .

Issuing of Audit Certificate of Centrally Sponsored Schemes/Central Schemes/State Schemes and Externally Assisted Projects (EAP):-

Audit certificates are issued related to Centrally Sponsored Schemes (CSS) as well as Externally Assisted Projects (EAPs) by FINAT section. In October 2012, a decision was taken that Audit Certificate will be issued whenever it will be demanded by the State Government/Department.

This is done on the basis of Guidelines of the scheme and SOE provided by the entity/unit and the related Audit Report and comments of A.G. (A&E) office if any. A monthly/quarterly progress report indicating the number of schemes for which certificates are to be issued and the progress made therein    is put up periodically to the Principal Accountant General. Report in this regard is also sent to the Headquarter’s Office.