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With the separation of the audit and accounts functions in the Government of India since 1976, the Secretary of each Ministry/Department is designated as the Chief Accounting Authority who would be assisted by a Principal Chief Controller of Accounts (Pr.CCA) or Chief Controller of Accounts (CCA) or Controller of Accounts (CA) in carrying out the payment, accounting and internal audit functions.
Accordingly, Secretary (Revenue) is the designated Chief Accounting Authority of the Central Board of Excise and Customs (CBEC) in the Ministry of Finance and the Pr. CCA is the head of the accounting organization (equivalent to Additional Secretary to the Government of India). Pr. CCA, CBEC ensures the smooth disbursal of payments, accounting and analysis of expenditures and revenues (indirect taxes), preparation of the Annual Financial Statements, such as, Appropriation Accounts and Statement of Central Transactions (SCT) for the Union Finance Accounts.
In addition, the O/o Pr. CCA, CBEC, is the designated authority for prescribing banking arrangements for collection of indirect taxes by nominated public and private sector banks. Further, the O/o Pr. CCA, monitors the collections of indirect taxes through the banking channels, while ensuring its timely remittal to Government accounts. Penalties are levied on defaulting banks in delays caused in timely remittances of revenues. The O/o Pr. CCA is also entrusted with the responsibility of carrying out the Internal Audit function of the department and conducting system audit of the nominated/accredited banks in respect of indirect tax collections. Presently, work is in progress towards putting in place a system for conducting risk-based internal audit of key functions of CBEC.
Pr.CCA renders financial or technical accounting advice to the Department on matters relating to banking arrangements, collection, accounting and internal controls, and the appropriate accounting classification of indirect taxes. In carrying out the above functions, Pr. CCA is assisted by one Chief Controller of Accounts (CCA), (equivalent to Joint Secretary to Government) two Controllers of Accounts (CAs) (equivalent to Director/Deputy Secretary), four Deputy Controllers of Accounts (DCAs) (equivalent to Under Secretary) posted at four zonal offices, and 79 Pay and Accounts Officers posted in the Pay and Accounts Offices (PAO’s) located across the country. |
