Introduction

The Financial Audit Wing (FAW) is the central audit wing of this office. Unlike in case of local audit where the audit parties conduct audit at the auditee units, in central audit, the vouchers/ challans received from the Treasuries through the Accountant General (A&E) office are checked at the Audit Office. This is carried out by the Financial Audit Parties (FAP) supported by the Financial Audit Support Sections (FASS) in the Wing. While the FAPs take care of the voucher/challan audit, FASSs support them through audit of sanctions, follow-up of audit objections, preparation of reports and returns, etc. This audit is done with the aim of Financial Attest Audit of the Finance and Appropriation Accounts and also to support the compliance audit. The Wing is headed by a Group Officer designated as (Senior) Deputy Accountant General (AMG-IV) who is supported by three Branch Officers. These Branch Officers manage among them six Financial Audit Support Sections (FASS), five Financial Audit Parties (FAP) and one Financial Attest Audit Team (FINAT).

Functions of Financial Audit Wing

• Audit of sampled vouchers/challans received every month from the Office of the Principal Accountant General (A&E).
• Audit of financial sanctions issued by the Government of West Bengal.
• Follow-up of audit objections, maintenance of objection books, and other reports and returns.
• The Financial Attest Audit (FAA) of Monthly Civil Accounts and Monthly Appropriation Accounts. The FAA of Annual Finance Accounts and Appropriation Accounts and its Certification.
• Processing and issue of Audit Certificates on various Externally Aided Projects and various Schemes.
• Audit of Final Payment Cases.