Financial Attest Auditing guidelines,2015

The Financial Attest Auditing guidelines for audit of State Government Accounts have been approved by the Comptroller and Auditor General of India for implementation in the Department. They are intended to operationalize the Financial Attest Audit Manual, 2009. The guidelines aim to institutionalize Financial Attest auditing within the Department and its conduct in a structured form with the objective of providing an assurance on the State Government Accounts. These envisage the conduct of financial test auditing as ongoing process for the entire year leading ultimately to the certification of the Finance and Appropriation accounts of the State governments and expressing an opinion thereon.

The guidelines have been structured based on the outcome of pilot studies conducted in 12 field offices and incorporates the existing checks prescribed in the MSO (Audit) and other rules and instructions relating to financial attest audit. The process of financial attest audit of the Accounts of State Governments for the year 2014-15 and onwards would be governed by these guidelines. The guidelines are applicable to Accounts & Entitlement offices also to the extent they are applicable to compilation of State Government Accounts and providing an assurance to Audit.

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