CHAPTER 5 : DISTRIBUTION OF RESPONSIBILITY FOR AUDIT AND ACCOUNTS
CHAPTER. 5
DISTRIBUTION OF RESPONSIBILITY FOR AUDIT AND ACCOUNTS
58. Civil Audit Offices. The designation of the Heads of the Civil Audit Offices and the audit work allotted to each are stated below:-
These offices audit the transactions of the Govts, of their respective States and most of the civil transactions of the Union occurring in those States.
1. A.G., Madras
2. A.G., Bombay
3. A.G., West Bengal
4. A.G., Uttar Pradesh
5. A.G., Punjab
6. A.G., Bihar
7. A.G., Madhya Pradesh
8. A.G., Orissa
9. A.G., Assam
10. A.G., Andhra Pradesh
11. A.G., Rajasthan
12. A.G., Mysore
13. A.G., Jammu & Kashmir
14. A.G., Kerala.
The following As.G. audit, in addi- tion, the transactions of the Union terri- tories mentioned againsst each:-
Name of the Audit Officer
Name of the Union Territory
A.G., Punjab
Himachal Pradesh
A.G., Assam
Manipur. Tripura
A.G., Kerala
Laccadive, Minicoy and Aminidivi Islands.
The As.G., Madras, Bombay and West Bengal and Kerala conduct the audit of customs revenue accounts of the ports placed under their jurisdic- tion.
15. A.G. Central Revenues
This office audits the transactions of the Civil Departments of the Union (other than those which occur in the States and are audited by the State As.G. and those entrusted to the Acc- ountant General, Commerce. Works and Miscellaneous c.f. items 16 below); this office also audits the transactions of the Union territories of Delhi and An- daman and Nicobar Islands and co- ordinates the Customs Revenue Audit under the control of the other Civil Audit Offices.
16. Accountant General, Commerce, This office is responsible for the audit of:
Works and Miscellaneous.
(i) Contracts placed by the Direc- tor General of Supplies and Disposals and his regional offices and payments made against those contracts.
(ii) Transactions of the Ministry of W.H. & S. including their attached and subordinate offices throughout India other than the following:-
1. C.P.W.D.
2. Estate Office.
3. Deptt. of Explosives (Hqrs.).
4. National Building Organisa- tion.
(iii) Transactions of the main Min. of Food and Agriculture and their attached and subordinate offices in respect of their Food Wing throughout India includ- ing transactions pertaining to the procurement of foodgrains.
(iv) Transactions of the Ministry of Rehabilitation and their attached and subordinate offices throughout India.
(v) Transactions of the Ministries of Commerce & Industry and Steel, Mines & Fuel including their attached and subordinate offices located at Delhi/Bom- bay/Calcutta other than the following:-
1. Commercial Sections in the Indian Missions and Posts abroad.
2. Show-rooms and trade cen- tres in the Indian Missions and Posts abroad.
3. Participation in International Exhibitions and Fairs.
4. Trade Publicity.
5. Expenditure on deputation abroad.
6. Purchases of Goods in India.
The Accountant General, Commerce, Works and Miscellaneous has four sepa- rate Audit Offices under him. The designation of the heads of these Audit Offices
are:-
1. Dy. Accountant General, Com- merce, Works and Miscellane- ous, New Delhi.
2. Dy. Accountant General, Com- merce, Works and Miscellane- ous, Calcutta.
3. Dy. Accountant General, Com- merce, Works and Miscellane- ous, Bombay.
59. Railway Audit Offices. The Railway Audit Offices which conduct audit only and have no responsibility for the keeping of the accounts are under the control of the Comptroller and Auditor General of India. There are several local audit offices, apart from the co-ordinating office of the Addi- tional Deputy Comptroller and Auditor General of India (Railways) and ex-officio Director of Railway Audit for auditing the accounts of Railways and the titles of the Heads of these offices with their Head Quarters are given below:-
Railway
1. Chief Auditor, Central Railway
2. Chief Auditor, Western Railway
3. Chief Auditor, Northern Railway
4. Chief Auditor, North Eastern Railway
5. Chief Auditor, North East Frontier Railway
6. Chief Auditor, Eastern Railway
7. Chief Auditor, South Eastern Railway
8. Chief Auditor, Southern Railway
Head Quarters
Bombay
Bombay
New Delhi
Gorakhpur
Pandu
Calcutta
Calcutta
Madras
The Audit Officers audit the accounts of the Railways indicated by their titles. Besides, the Chief Auditor, Eastern Railways audits the accounts of the Chittaranjan Locomotive Works, Chittaranjan and the Chief Auditor, Southern Railways audits the accounts of the Integral Coach Factory, Peram- bur.
60. Posts and Telegraphs Audit Offices. The Posts and Telegraphs Audit Offices are under the control of the Accountant General, Posts and Telegraphs, and are seven in number apart from the Central Office of the Accountant General, Posts and Telegraphs. The Posts and Telegraphs Audit Offices at Calcutta, Nagpur, Madras and Delhi and the Audit Office of Posts and Tele- graphs, Stores & Workshop and Telegraph Check, Calcutta are each under a Director of Audit and Accounts. The Posts and Telegraphs Audit Offices at Kapurthala and Hyderabad are each under a Deputy Director of Audit and Accounts.
61. Defence Services Audit Offices. The Audit of Defence Services is carried out by Defence Services Audit Offices under the control of the Director of Audit, Defence Services, New Delhi. These offices are responsible for audit only and not for keeping accounts. There are three Senior Deputy Directors of Audit under the Director, one of whom is attached to the Headquarters 4-2 Compt. A.G./63.