CENTRAL EXPENDITURE INTRODUCTION

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:

1. Central Government offices under Section 13 of CAG’s (DPC) Act, 1971.
2. Autonomous Bodies under Section 14, 19 (2) and 20(1) ibid.
3. Pension payments disbursed through Public Sector Banks in Kolkata Municipal Corporation area.
4. Certification of certain Externally Aided Projects.
5. Three hydro-electric projects in Bhutan partially funded by Govt. of India (conducted jointly with Royal Audit Authority, Bhutan).

17. 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.
17. At present there are 596, 245 and 354 units under the jurisdiction of Main Office, Kolkata, BO, Guwahati and BO, ANI respectively.
17. There are 29 ABs (Main Office-20, BO, Guwahati-6 and BO, ANI-3) in respect of which Separate Audit Reports (SARs) are issued.