CEA Introduction

The Central Expenditure Audit wing deals with audit arrangements of Central Expenditure and Autonomous Bodies units in the State of Andhra Pradesh and the corresponding units in the State of Odisha are dealt with by Branch office at Odisha.

Financial audit of twenty-seven (27) Central Expenditure Bodies including units at Branch Office at Odisha are conducted every year under Section 19(2) and 20(1) for which Principal Director of Audit (Central) is the Principal Auditor and Separate Audit Reports are issued to the respective Administrative Ministries for eventual placement in both the Houses of the Parliament.  Audit of Central Autonomous Bodies is done under Section 14 on identification of units and under 19(2) and 20(1) of C&AG’s (DPC) Act, 1971 as Sub-Auditor.