Vision : To monitor, check and audit funds received from both the State and Central Government.
Mission : To monitor and check by being a bridge between the Accountant General, Assam and the administrative departments of the Government of Assam. To check the timely submission of Utilization Certificates and DCC bills to the Accountant General. To issue instructions for speedy settlement of Inspection Reports, Audit Observations, early disposal of Audit Paragraphs and timely action on the matters pertaining to Public Accounts Committee (PAC) and Committee on Public Undertakings (COPU). To formulate and issue OMs pertaining to matters like Travelling Allowances, Write-off, House Rent Allowances, Physically Handicapped Allowances, etc.
Functions : The branch deals with all matters relating to Audit, Allowances, Arrear etc as detailed below:

Matter relating to Audit, Special Audit
Matter relating to defalcation, embezzlement and other irregularities in respect of Public Finance
Matter relating to writing off, irrecoverable loans and other Government dues and remission of revenues
Matter relating to Pre- Audit of arrear claims, permanent advances
Matters relating to Travelling Allowance.
Matter relating to revision and interpretation of Contingency Manual
Matter relating to various advances made to the Government Employees.
Matter relating to Ex-gratia Grants.
Matter relating to Excess Recovery.
Matter relating to permission for AC Drawals.

Objectives : To issue instructions for speedy settlement of Inspection Reports, Audit Observations, early disposal of Audit Paragraphs and timely action on the matters pertaining to Public Accounts Committee (PAC) and Committee on Public Undertakings (COPU). To formulate and update new and existing Office Memorandums keeping in view the present conditions.