"Supreme Audit Institution Of India"

Central Receipt Audit

Structure

Introduction

Structure

Functions & Responsibilities

Telephone Directory


CRA I

Sr.No. Section Functions & Responsibilities
1. HQ/DP Section

This section is responsible for
(i) Co-ordination of work in the Wing.
(ii) Preparation of tour programme of field parties.
(iii) Audit Planning and staff proposal.
(iv) Posting and Transfer within the Wing.
(v) Preparation of potential draft paras and processing of Reviews for the Audit Report of Union Government.

2. Vetting Section

This section is responsible for
(i) Vetting/issue f Local Audit Reports
(ii) Pursuance of outstanding audit paras/reports with the Department.

3. CAP Party

This party conducts concurrent audit of PLA accounts of Central Excise assessees in the office of Chief Accounts Officer of the Commissionerate office
 


CRA II

Sr.No. Section Functions & Responsibilities
1. Headquarters section

This section is responsible for Co-ordination of work in the wing, preparation of tour programme of field parties. Various returns including those pertaining to UT Sub office relating to Direct Taxes are submitted to Comptroller & Auditor General of India. Reviews as selected/ allotted by Headquarters office on DT/Other Taxes are processed/vetted/sent to Comptroller & Auditor General of India by this section.

2. Draft Para Cell

This cell is responsible for work of processing of SIR cases, SOF, DP cases and the submission of the same to Headquarters (Direct Taxes) at New Delhi.

3. Vetting Cell

This cell is responsible for work of vetting and issue of LARs and pursuance of outstanding audit objections/reports along with relevant correspondence with the concerned Income Tax wards/circles.