Financial Attest Audit (FAA) Group Section
Financial Attest Audit (FAA) Group Section under the supervision of Dy. Accountant General (AMG-I) is the co-coordinating section for central audit and deals with the following work: -
- Issuance of Audit Notes received from FAAP I to VIII to the concerned Departments and pursue the same till their settlement,
- Central Audit of sanction orders received from State Government Departments,
- Central Audit of Contracts & Agreements entered into by the State Government,
- To pursue the misappropriation cases reported/noticed during local audit,
- Maintenance of records on audit of AC/DC bills,
- Issuance of Audit Certificate for Centrally Sponsored Schemes, State Plan Schemes and Central Plan Schemes.
- Re-imbursement of expenditure incurred on account of election duty
- Re-imbursement of expenditure incurred on account of deployment of forces of the Police Department of Government of Gujarat to Railways and other States.
- To prepare the Audit Programmes for FAAP- I to VIII,
- Proposing Draft Paragraphs on functioning of Treasuries from the material received from the PAG (A&E) office, Rajkot.
- Issuance of audit certificates in respect of Centrally Sponsored Schemes/ Central Plan Schemes and State Plan Schemes/externally aided projects on receipt of SoEs from the concerned Departments of the State Government.
FAAPs Sections
FAAPs I to VIII Sections deal with-
- Central audit of vouchers of 33 District Treasuries under various categories i.e. Pay, T.A. Contingent, (Treasury Payment), etc., and
- Issuance and pursuance of objections and maintenance of the Register for statistics for vouchers.
The selection of vouchers is done using an MUS sampling approach. Central audit is also now based on a checklist/ spreadsheet with an entry for each sampled voucher/ sanction/ agreement.