ORGANISATIONAL SETUP

The work of Internal Audit has been delegated to the four zones, with North Zone office at New Delhi and South, East & West Zone offices at Chennai, Kolkata & Mumbai respectively. At each Zonal office an Internal Audit Party consisting of one Sr. Accounts Officer/Accounts Officer, one/ two Assistant/Junior Accounts Officers and one Accountant is in operation. The South Zone audit party audits the Commissionerates, Directorates, Divisions and PAO's falling in the states of Tamil Nadu, Karnataka, Kerala and Andhra Pradesh while West Zone office covers the audit of state of Maharashtra Goa and Gujarat. The northern region including states of Jammu & Kashmir, Punjab, Himachal Pradesh,Uttar Pradesh, Uttaranchal, Madhya Pradesh, Chaittisgarh and Rajasthan is covered by North Zone while East Zone office audits states of North East, Bihar, Jharkhand, Orissa & West Bengal.

Central Board of Excise & Customs is the largest revenue earning department of the Central Government. The total revenue receipts of the Central Board of Excise & Customs in the year 2001-2002 was Rs. 116895. Crores, collected through 109 Excise and Customs Commissionerates/Directorates and 437 Divisional offices spread all over the country. The audit of this vast set up with an expenditure of Rs. 1232.97 Crores during the year has been efficiently conducted by the Internal Audit Wing, in spite of all constraints of staff etc. The periodicity of audit of Commissionerate/ Directorate/PAO's is 'Annual' while Division offices are to be audited biannually. However, during the Annual PAO's Conference held at New Delhi in June 2001, it was decided to audit the Divisions once in 3 years and commissionerates/Directorates/PAOs bi-annually, till such time that the staff position in the Internal Audit wing improves.