Directorate General of Audit
Customs & Central Excise
room no. 172, c. r. building, i.p. estate, new delhi

Section,4. (1) (b) (i) The particulars of its organization, functions and duties:

Directorate General of Audit has its Headquarter located in Delhi, headed by Director General (Audit) with seven zonal units headed by Addl. Director Generals under its ambit. The primary function of this Directorate is to monitor audit of units paying Central Excise and Service Tax in the jurisdiction of variuos Central Excise and Service Tax Commissionerates all over India. The performance of Central Excise and Service Tax Commissionerates is ranked on the basis of their annual performance by conducting quality assurance review.

(ii)       Powers & duties of the officers and employees:

            The duties of the officers working in the Directorate of Audit involves monitoring Central Excise and Service Tax (Audit) and also to grade the Central Excise and
Service Tax Commissionerates on the basis of their performance and quality of audit undertaken.

(iii)      The procedure followed in the decision making process, including channels of supervision and accountability

           The work done by the Directorate is more of a team work due to spartan staff being posted in the Headquarter and the Zones. Because of the flat organizational structure, there is full supervision and control over the work being done.

(iv)      The norms set by it for the discharge of its functions:

           In general the norms under which the Department functions are specified in the Citizens Charter and Missions Statement. The norms for evaluating the quality of audit work being done and the performance of respective Commissionerates is based on the following 6 parameters percentage of units audited to scheduled, percentage of detection made vis-a-vis all India detection, detection per audit, percentage of recovery vis a vis all India recover, recovery per audit and percentage of recovery to detection. These norms are being used for ranking of the Central Excise and Service Tax Commissionerates on all India basis.

(v)        Rules, regulations, instructions, manuals & records held by it or under its control for being used by the employees for discharging its functions:

           The provision of Central Excise Act and Central Excise Manual and Service Tax Act are the primary Rules and Regulations for discharge of audit responsibilities.

(vi)      A statement of the categories of documents that are held by it or under its control

            The work of this Directorate involves monitoring and co-ordination on the basis of audit reports sent by Central Excise and Service Tax Commissionerate from all over India. On the basis of these reports their Audit performance is being monitored. No original records like Bills of Entries or Shipping Bills or documents are being scrutinized or generated by this Directorate.

(vii)     The particualars of any arrangement that exists for consultation with, or representation by the members of the public in relation to the formulation of its policy or implementation thereof

           The functioning of this Directorate does not involve any Public Dealing. Co-ordination and Monitoring is being carried out with Central Excise and Service Tax Commissionerates directly.

(viii)    A statement of the Boards, Councils, Committees and other bodies consisting of two or more persons constituted as its part or for the purpose of its advise, and as to whether meetings of those Boards, Councils, Committees and other bodies are open to the public, or the Minutes of such meetings are accessible for public

            No statutory Board or Committee has been constituted as the same is not necessary.

(ix) Directory of its offices and employees

This information has been notified by the Directorate separately.

(x) Monthly remuneration received by each of its officers and employees, including the system of compensation as provided in its regulations

This information has been notified by the Directorate separately.

(xi) Budget allocated to each of its agency, indicating the particulars of all plans, proposed expenditures and reports on disbursements made

This information has been notified by the Directorate separately.

(xii)     The manner of execution of subsidy programmes, including the amounts allocated and the details of beneficiaries of such programmes

             No subsidy programme is being executed by this Directorate and hence information may be treated as NIL.

(xiii)    Particulars of recipients of concessions, permits or authorizations granted by it

             No concession or permit is being granted by this Directorate and hence the information may be treated as NIL.

(xiv)    Details in respect of the information, available to or held by it reduced in an electronic form

           The information pertaining to the role and performance of this Directorate is presently not available in electronic form. As a part of the ongoing ADB Project, a separate web site for DG (Audit) is proposed to be started.

(xv) The particulars of facilities available to citizens for obtaining information, including the working hours of a library or reading room, if maintained for public use.

This information has been notified by the Directorate separately.

(xvi) Names, designations and other particulars of the Public Information Officers :

Please see the list of CPIOs provided separately at http://www.cbec.gov.in/info-act/aa-cpio/aa-cpio-idx.htm

(xvii) Such other information as may be prescribed -

NIL

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