Audit Functions

The function carried out by carious wings of this office may be broadly outlined as under:


 A u di t  of  r eceip t  u nd er  Sect i on  16  of  CA G ’s  (DPC)  A ct ,  197 1

Receipt audit is done with a two fold objective

  •   to obtain an assurance that the systems and procedures governing the administration is working effectively
  •   to evaluate the degree of compliance with tax laws, rules and judicial pronouncements in assessing, demanding and collection of tax from various assessees.


The trust of statutory audit is also to verify whether the system and procedures prevalers the department for administration and the direct taxes laws are satisfactory and in place that extent.


Income Tax Receipt Audit (ITRA)


Audit of Direct taxes (Revenue of the Union Government within the State of Maharashtra comprising.

  •   Corporation tax
  •   Income tax
  •  Expenditure tax audit conducted through the test check of assessment and other Report maintained by the Department.




Audit of Indirect taxes (Revenues of the Union Government within the State of Maharashtra) comprising.

  •   GST-Audit
  •   Central Excise Receipts
  •   Service Tax Receipts.


Customs receipt Audit (CRA)

Audit of Indirect Taxes (Revenus of the Union Government within the State of Maharastra)


  •   Receipts of Customs Duties.
  •   Audit of Licenses under various Export Promotion Schemes.


Audit under Section 13,14,19,&20 of CAG,s (DPC) Act, 1971

Civil and Autonomous Bodies (C&AB)

Audit of Expenditure

  •   Central Government organizations.
  •   Autonomous Bodies.

Offices situated in Maharashtra and Goa (w.e.f. April 2012) come under the jurisdiction of this office.


Internal Test Audit/ Special Cell. (ITA)

This cell is under the direct charge of the Director General of Audit. The section mainly deals with compiling and consolidating all the important reports and furnishing them to headquarters office. The special cell is responsible for:

  •   Examination of applicability of Section 14 of C & AG’s (DP&C) Act, 1971.
  •   Watching the progress on Audit of Autonomous bodies.
  •   Annual review of periodicity of entrustment of audit of non-commercial autonomous bodies under Section 20 of C& AG’s DCP Act, 1971.
  •   Watching the certification of externally assisted project.


Internal Audit

  • For correct maintenance of the process of audit an efficient check under Internal Test audit is done based on the various instruction issued by Headquarters office from time to time. The procedures followed in all the wings of this office are scrutinized and guidance given wherever necessary.


Administration Section

  •     Preparation of Budget Estimates and Revised Estimates for every year.
  •     Monthly review of expenditure statement after reconciliation with PAO.
  •     Preparation  of  staff  proposal  every  year  and  sending  of  monthly  statement  to Headquarters.
  •    Preparation of the statement of sanctioned strength vis-à-vis men-in-position in respect of officers and staff transfer & posting of  all cadres.
  •    Including transfer/posting to RAOS.
  •    Processing of cases of deputationists to this office as well as the ones who go out on deputation.
  •    Preparation of bills for gratuity, CVP including arrear bill and returns relating to retirement and pension cases.
  •   Direct Recruitment (including appointment of Welfare Officer and Welfare Assistant), Compassionate Appointments.
  •    Conducting of all Departmental Examination and processing of documents/applications for S O G Exam & Revenue Audit  Examination for SO/AAOs.
  •  All other ancillary works relating to service matters of the officials.


Record Section:

  • Deals   with   purchase,   maintenance   and   distribution   of   all   kinds   of   stationery articles,furniture to all sections.
  • Payment of bills for office telephones as well as residential telephone of I A & A S Officers.
  • Maintenance of Budget Provision of Office Expenses, Minor Works, Local Purchase of Stationery and Books.
  • Purchase, distribution and repair of all kinds of Xerox machines, typewriters, calculators, duplicating machines, fax machines, etc.        
  • Submission of proposal for deployment of contingent workers.


Rajbhasha Section

  •   Deals with all kinds of Hindi Reports.
  •  Translation works of different kinds of reports and returns of the office as a whole.
  •  Celebration of Hindi Fortnight with Hindi Diwas (14th September).
  •   Publishing of Hindi Magazines "Sahyadri".
  •    Organizing quarterly Hindi Workshops.



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