Books section

FAA carried out by Books & Budget section at HQrs and by the field audit units is primarily concerned with expression of audit opinion on a set of financial statements. It includes:

  1. Examination of financial records at the HQrs /Divisional level
  2. Audit of financials systems and transactions with  applicable rules and regulations which affect the accuracy and completeness of accounting records
  3. Audit of internal control and internal audit functions that assure the accuracy and completeness of accounting records.


The financial records like Abstract of bills passed for payment, journal vouchers for adjustment transactions, General Books and Revenue Allocation registers are subject to audit scrutiny. The Appropriation /Finance accounts are certified by the section.

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