Central Expenditure Audit
OAD wing deals with the expenditure Audit conducted at three offices viz. Main Office, Kolkata and Branch Offices (BO) at Guwahati and Andaman & Nicobar Islands. The wing is entrusted with following audits:
- Central Government offices under Section 13 of CAG’s (DPC) Act, 1971.
- Autonomous Bodies under Section 14, 19 (2) and 20(1) ibid.
- Pension payments disbursed through Public Sector Banks in Kolkata Municipal Corporation area.
- Certification of certain Externally Aided Projects.
- Three hydro-electric projects in Bhutan partially funded by Govt. of India (conducted jointly with Royal Audit Authority, Bhutan).
- The jurisdiction of OAD wing encompasses West Bengal, Assam, Union Territory of Andaman & Nicobar Islands and North-Eastern Region in case of audit of Central Armed Paramilitary Forces.
- At present there are 596, 245 and 354 units under the jurisdiction of Main Office, Kolkata, BO, Guwahati and BO, ANI respectively.
- There are 29 ABs (Main Office-20, BO, Guwahati-6 and BO, ANI-3) in respect of which Separate Audit Reports (SARs) are issued.