Board has issued instructions on functioning of Audit Commissionerates. Main features of the Audit Commissionerates are as follows:
1. In non-metros with multiple Executive Commissionerates located in different geographical regions, Audit Commissionerate HQRS will be situated in the city where the Zonal office is situated. However, Circles on the lines of Divisions will be situated in the city where Executive Commissionerates are located.
2. Audit Commissionerates will be divided into Circles on the lines of Divisions and each Division will be divided into may be Five Audit Groups on the lines of Five Ranges in each CE Division. Each Circle will be headed by AC/DC.
3. Audit Commisisonerate will have four Sections.
1. Planning and Coordination Section
2. Administration, Personnel and Vigilance
3. Technical Section
4. Risk Management.
4. HQRS of each Audit Commissionerates will have two or thee Addl/Joint Commissioners who would be supported by four ACs/DCs.
5. Audit Commissionerate shall issue the show cause notice, wherever necessary, after the audit objections are confirmed in the MCMs. The SCN shall be answerable to and adjudicated by the Executive Commissioner or the subordinate officers of the Executive Commissionerate as per the adjudication limits prescribed by the Board. Audit function will end with the issuance of show cause notice and further action including adjudication and follow-up shall be the responsibility of Executive Commissioner.
6. Litigation after adjudications, pre and post audit of Rebates/Refunds and AG Audit Correspondence will be attended by Executive Commissionerates.
