FAAA - Introduction

The Books & Appropriation Audit Section is responsible for:-

• The audit of Finance Accounts, Debt Head Report and other connected statements.
• The audit of Appropriation Accounts including Balance Sheet & Profit and Loss Account of the Northern Railway is done to see that they are properly drawn up so as to exhibit a true and fair view of the state of affairs of Northern Railway.
•  The audit of the consolidated appropriation accounts received from GM/PFA, Northern Railway, New Delhi with reference to the audited copies received from various units and the same is sent to C&AG Office (Railway Board Audit) as per target dates fixed by C&AG Office.
• The General Books and Accounts of Railway receipts and expenditure is test audited through Central Audit and Local Inspection.
• Certification on Finance Accounts and Appropriation Accounts for the year with respect to Northern Railway, RCF/KXH, MCF/RBL, DMW/PTA & COFMOW are done by this section, which are required to be issued to GM/NR and to C&AG office.
• Preparation of materials for Railway Audit Report on Railway Finances issued by C&AG Office.
• The inspection of Office of the Dy. CAO/Cash & Pay, New Delhi and Surprise Cash Verification of the Cashiers are also conducted by this Section.