Introduction

Brief History of the Office
The Office of the Accountant General, Central, Calcutta, which was formed in January, 1968 from the erstwhile Accountant General, West Bengal, is now known as the Office of the Principal Director of Audit, Central, Kolkata.

Charter of Duties
This office audits Central Revenue Receipts comprising Direct Taxes and Indirect Taxes, arising and collected in West Bengal, Customs Receipts of North Eastern Region and Paradeep Port including Bhubaneswar Collectorate, expenditure of the Central Government Offices in West Bengal including those of the Union Territory of Andaman & Nicobar Islands and their Departmental Undertakings.  In addition to the said responsibilities, this office also undertakes audit of the Kolkata Port Trust and other Autonomous Bodies as provided in Sections 14, 19 and 20 of the CAG’s D.P.C. Act, 1971, externally aided projects not covered by the aforesaid Act, some selected Departmentally managed Government Undertakings (Proforma Accounts) and State Government Offices as well as other Autonomous Bodies on behalf of other Accountants General, Bhutan Investigation Division, Bhutan and Tala Hydro Electric Project, Bhutan, C.I.S.F. & C.R.P.F. offices located in West Bengal and Offices of the Border Security Force in the North East (excluding Manipur) and East Zones.
Further, residual accounting functions and authorisation of Pension, left over after departmentalisation, still remain with this office.

Organisational Structure
The Principal Director of Audit, Central is the Head of the Office and is assisted by six Group Officers and a Welfare Officer.  The work of the office is divided into different groups viz., Administration, Inspection (Civil, Autonomous Bodies and Works), Direct Tax, Indirect Tax and the Branch Office at Port Blair. Besides, there are four Resident Audit Offices at Farakka Barrage Project, Farakka, Murshidabad, West Bengal; Kolkata Port Trust, Kolkata; Government of India Press, Kolkata and Medical Stores Depot, Kolkata.  The Customs Receipt Audit Department is stationed in the Custom House, Kolkata.
Charts showing the Organisational and Functional structure of this office are given at Page No. 3 and 4 respectively.

Personnel   

DETAILS  OF  CHARGES  HELD  BY  GROUP  OFFICERS  DURING  2004-05.

Sl. No.

    N A M E

Charge held

Period for which charge was held

1.

Shri Shantanu Basu

Pr. Director

01.04.2004 to 07.09.2004

2.

Shri G. Bhattacharjee

Pr. Director

08.09.2004 to 31.03.2005

3.

Ms Nandana Munshi

Director

Entire Period

4.

Shri Rakesh Gupta

Director

Entire Period

5.

Shri N. K. Sah

Dy. Director

Entire Period

6.

Shri S. L. Mahto

Dy. Director

01.04.2004 to 01.12.2004

7.

Shri M. M. Chattopadhyay

Dy. Director

21.04.2004 to 31.03.2005

8.

Shri N. K. Ghosh

Dy. Director

21.04.2004 to 31.03.2005

9.

Shri N. C. Chattopadhyay

Welfare Officer

30.07.2004 to 31.03.2005


Abbreviation :
                                              

ITRA

-

Income Tax Revenue Audit

 

ANI

-

Andaman & Nicobar Islands

 

TAD

-

Treasury Audit Deptt.

CERA

-

Central Excise Revenue Audit

 

FBP

-

Farakka Barrage Project

 

PAO

-

Pay & Accounts Office

CRAD

-

Customs Revenue Audit Deptt.

 

KoPT

-

Kolkata Port Trust

 

EDP

-

Electronic Data Processing

RA-DT

-

Revenue Audit – Direct Taxes

 

WA

-

Works Audit

 

Actg.

-

Accounting

RA-IDT

-

Revenue Audit – Indirect Taxes

 

OAD*

-

Outside Audit Deptt. Including RAO / MSD

 

RAO

-

Resident Audit Office

Rec. Gr.#

-

Record – I & II, Old Record

 

 

 

and RAO / G. I. Press

 

MSD

-

Medical Stores Depot

 

 

 

 

G. I. Press

-

Government of India Press

 

FUNCTIONAL CHART OF OFFICE OF THE PRINCIPAL DIRECTOR OF AUDIT, CENTRAL, KOLKATA

  1. Audit of Central Revenue Receipts: a) Direct Tax & b) Indirect Tax i)  Central Excise ii)Customs

  2. Audit of Central Govt. Offices at Mainland & ANI, Offices of U.T. of ANI, Bhutan Investi-gation Division, Bhutan and Tala Hydro Electric Project, Bhutan.

  3. Audit of Depart-mental Under-takings.

  4. Audit of Accounts of Kolkata Port Trust and Autonomous Bodies at Mainland & Andaman and Nicobar Islands.

  5. Audit of selected Departmentally-managed Govt. Undertakings (Proforma A/cs) & State Govt Offices as well as Autonomous Bodies on behalf of other Accountants General

  6. Audit of Offices of Border Security Force in North East Zone (ex-cluding Manipur) and Eastern Zone (Hazaribagh, Jharkhand), CISF & CRPF offices located in West Bengal.

  7. Residual Accounting Functions etc. after departmenta-lisation (Accountal & Authorisation of Pension).

  8. Adminis-tration.

  9. Welfare including Grievance Cell.

  10. Train-ing.

  11. Secretarial Function discharged by Secretariat.

  12. Internal Test Audit.