भारत के नियन्त्रक-महाले खापरीक्षक का कायाा लय

9, दीिदयाल उपाध्याय मार्ा , ियी नदल्ली 110124

OFFICE OF THE COMPTROLLER & AUDITOR GENERAL OF INDIA
9, Deen Dayal Upadhyaya Marg, New Delhi 110 124
िीनतर्त प्रबंधि इकाई
Strategic Management Unit

No.59/31-SMU/2018
09 March 2020
Notification

Subject: Restructuring of Central and State Audit Offices

Comptroller and Auditor General of India is pleased to order restructuring

of Central and State Audit offices as below. The new structures come into force
on 01 April 2020.

1. Background-Context and Process

1.1 Issues/problems that persisted in the wake of the Restructuring of

2012, were raised in a Senior Management Meeting in October 2018.
Consequently, a Committee to look into the issues and recommend
solutions, chaired by DAI (Commercial and Chairman-Audit Board), with
ADAI (CR) and Pr AG (GSSA), Rajasthan, as members, was constituted and
its report was presented before the Senior Management in June 2019.
This was further discussed at a workshop at Headquarters in November
2019 and at the Conclave of Accountants General/Dy. Accountants
General (November 2019, Vision 2030). The feedback was incorporated
and a follow-up presentation on the principles and structures was made to
the Senior Management in December 2019. Thereafter, principles and
proposed structure were again circulated for feedback of all concerned
functional wings and through them to field offices. The final distribution
of work has been arrived at after an extensive consultation across cadres,
keeping in view the vision and strategic objectives and goals set by Senior
Management.

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1.2 It was realized that there was an urgent requirement to fully appreciate
the changing Governance and Technology landscape and its pace, both
within Government of India and State Governments. Significant internal
practices and structures in our peer organisations across the world were
also looked at in the process.

1.3 It was agreed that our existing strengths were needed to be reinforced
and sectoral focus and specialisation in both audit planning and reporting
had to be built and integrated into our processes more strongly. The
existing structures and processes were inherently less amenable to
specialisation and to integrated and outcome oriented audits. Also,
domain specific skill gaps and deployment of human resources were
required to be assessed and addressed, as required.

1.4 There was a need to re-think strategically about organizational

structure, technical expertise, sectoral specialisation and skill sets to fully
reap the benefits of the change process that had been initiated within the
organisation in the last few years and in that process drive a shift in
thinking and mindsets.

1.5 It was acknowledged widely that structures and processes that enabled
the following were amongst the elements essential to underpin the change
process

(a) Sectoral audit planning and reporting

(b) Sectoral specialisation
(c) Institutionalising knowledge management and treating it as a
service to be provided across verticals
(d) A work culture that cut across silos

1.6 A beginning had been made in 2019 towards these goals.

(a) All Information Technology related aspects of organizational

functioning, training and capacity building and Information
Systems audit were vested in the role of the Chief Technology
Officer (CTO). Structures and processes were subsequently
aligned under this role and steps are underway to bringing in a

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 ‘Technology Led’ and not just a ‘Technology Enabled’ focus to
work processes and audits, going forward.

(b) In 2012, regional jurisdictions were created for State Reports

and vested with ADAIs. Arrangements were envisaged for co-
ordination and ensuring consistency in a country-wide approach
across States and across State audit functional wings, but not
acted upon in the intervening years. The role of Co-ordination was
brought in 2019 to help facilitate these objectives.

2. Principles underlying the present restructuring

2.1 The principles underlying the present restructuring are as follows:
(a) Restructuring is intended to meet the outcomes of integrated
audit and specialization first articulated in the Strategic Plan 2020
but only partially achieved over the years. It is intended to achieve
improved understanding of the domain, better appreciation of
complexities and convergences in programme and service delivery,
an integrated view of policy, programme, schemes, multiplicity of
audit entities and agents and their inter-relationships, and
Governance & implementation framework across various priority
areas. An integrated view has been held as necessary for better
risk assessment, planning, and consequently, audit.

(b) Restructuring is intended to achieve this integrated view as a

combination of both, enabling structures and processes.

(c) Integration in audit efforts is sought to be achieved by requiring

vertical alignment and horizontal coherence in audit jurisdictions
and distribution of audit entities. This potentially augurs for better
understanding of domain and improved risk assessment and
planning.
(i) Vertically, alignment has been achieved by placing the audit
of Ministry/Department, PSUs, Corporations, Autonomous
Bodies, etc., which are under administrative control of the
Ministry/Department, under an HoD.

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 (ii) Horizontally, Ministries/Departments have been grouped
together to form clusters that have inter-connected
outcomes or inter-relationships under an HoD.

(d) Restructuring is aimed at a more equitable availability and

development of civil and commercial audit skill sets in an office.

(e) As part of restructuring, sectoral/domain specialization will also

be achieved in Headquarters.

(f) Restructuring is aimed at creating an organizational structure

that withstands the requirement for the future. In this structure,
knowledge management will emerge as a service; transverse, and
not vertical.

2.2 The final structures achieved are not intended to undermine the fact
that going forward, audits of complex subjects/issues identified by Senior
Management and certain technical subjects will have to be addressed by
specialized teams at Headquarters and in the field and such audits will
involve multi-sectoral and multi-skilled teams drawn across offices. A high
level of co-operation, co-ordination, and leveraging domain expertise
outside will continue to be the mainstay of audit work.

3. State Audit Offices

3.1 Restructuring of the State Audit offices is ordered as below:

(a) Across all States, Departments are grouped into 16 Clusters.

(b) In each cluster, departments/activities perceived to have the most

inter-connected outcomes and linkages, given today’s governance and
programme & service delivery landscape and strategies for future, have
been grouped together.

(c) Vertical integration is achieved by placing in each cluster, with each

Department, its PSUs, Corporations, Autonomous Bodies, attached
offices, etc., which are under the administrative control of the
Department.

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(d) Clusters will be divided amongst audit offices as per Annex-1 and 2.
Annex-1 will be applicable for all States including where both audit offices
are located in one Station. States where audit offices are located in two
stations have the option of applying option 2. Under both options,
Clusters at level 1 will be in an office to be henceforth called Accountant
General (Audit I). Clusters at level 2 will be in an office to be henceforth
called office of the Accountant General (Audit II). The nomenclature is
without prejudice to seniority of the HoDs. Clusters at level 3 can be
distributed to any office. Departments within clusters cannot be
distributed without the approval of SMU. Certain small exceptions,
necessitated by how departments are organized in the State, have
already been approved and will be communicated to the concerned
State. Any further exceptions desired have to be sent to SMU with
detailed justification for approval.

(e) For a more comprehensive understanding of the fiscal and financial

position of a State, the Finance cluster has been created to include
Revenue as well. Agriculture, Food and allied cluster has synergy with
Irrigation and Water Resources and Rural Development and they have to
be located together.

(f) All States are required to propose distribution of work, cluster-wise,

within groups in their offices to SMU. In States with two audit offices,
distribution of clusters between offices, groups within an office and staff
deployment may be agreed upon by both HoDs and sent to SMU with the
approval of the ADAI by 20 March 2020. No cluster can be divided
between Group Officers but Group officers can be allocated more than
one cluster. Since overall work is the same, additional strength of Group
officers is not envisaged in any State. Suggested nomenclature of each
Group officer charge would be part of the agreed upon proposal for each
State to be sent to SMU after approval of ADAIs.

(g) In States with two audit offices, HoDs are required to ensure that
distribution of staff between offices meets the functional requirements
of the IAAD in the best possible manner. Civil and Commercial audit skill
sets are now required across both offices. Revenue and works audit skill
sets are also required to be built across offices. As an illustration, public

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works traditionally used to be executed by only public works departments
such as PWD, PHED and Irrigation Departments. However, they are being
executed increasingly by other agencies and parastatal bodies, such as
Municipal Corporations, Zila Parishads, Panchayat Samitis, Rural Works
Department, Road and Bridges corporations, Development Authorities,
Industrial Corporations, Autonomous bodies, Housing Boards,
Agricultural Marketing Committees, Police Housing Corporations, etc.
(h) Towards this, till requisite skills sets are developed, where two offices
are situated in the same station, staff engaged in commercial audit and
specialized streams like revenue, works, etc., will be required to move
across offices as necessitated by the new work distribution. In such
stations, Group officers presently looking after specialized work such as
revenue, etc., will move to the other office with their entire strength of
cadres below. No internal transfers of staff between branches/Group
officers’ charges will be made between the date of issue of these orders
and date of implementation on ground, 1 April 2020. This will help in
minimising disruption to the 2020-21 audit cycle.

(i) In States, where the two audit offices are located in different cities,
branch offices may be formed and staff movement across stations is not
envisaged. Specific proposals for constitution of branch offices, as may be
necessary, may be sent by these offices to SMU after approval of ADAI by
20 March 2020.

(j) Vertical integration is to be achieved for better risk assessment and

audit planning, to minimize audit risk and ensure comprehensive
understanding of the cluster/sector. This will be without compromise to
the quality of supplementary audit of PSUs and certification audit of ABs,
which will now be spread between more clusters. Therefore, a technical
support cell advising supplementary audit of PSUs and certification audit
of ABs should be constituted in each State audit office, if not already in
place. In States with two audit offices, it may be located in the office of
the Accountant General (Audit-II). Consistency in application of
accounting standards and principles of financial audit will be achieved
across all PSUs and ABs by this technical cell. HoDs may re-orient
workflow accordingly. Control of commercial cadre continues with the
Commercial Wing at HQ.

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 (k) Integrated audit plans for each State will be achieved from the year
2021-22. Despite work distribution as ordered, it is reiterated that audit
of certain subject matter will continue to require collaboration and
synergy between clusters and between two offices, where they exist, as
necessitated by State level comprehensive risk assessment. The latter will
be achieved, in States with two offices, by the joint audit planning group
comprising both HoDs and their ADAI.

4. Central Audit Offices

4.1 Restructuring of the Central Audit offices is ordered as below:

(a) Central audit offices comprise the field offices of DGA/PDA (CE), SD,
ESM, P&T1 and Commercial.

(b) Across central audit offices except DG/PD (Central), Ministries are
grouped as given in Annex-3 in accordance with the principles of
horizontal coherence and vertical alignment outlined above.

(c) In each office, Ministries perceived to have the most inter-connected

outcomes and linkages, given today’s governance and programme &
service delivery landscape and strategies for future, have been grouped
together.

(d) Vertical alignment is achieved by placing in each office, with each

Ministry, constituent Departments, PSUs, Corporations, Autonomous
Bodies, attached offices, etc., which are under the administrative control
of the Ministry.

(e) Ministries, etc., cannot be redistributed without the approval of SMU.

(f) Despite work distribution as ordered, audit of certain subjects will

continue to require collaboration and synergy between offices and with
State audit offices, which is expected to be achieved for cross-cutting
audits.

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CE- Central Expenditure, SD- Scientific Department, ESM-Economic and Service Ministries, P&T-Post and
Telecommunication

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 (g) HoDs are required to ensure that distribution of staff between offices
meets the functional requirements of the IAAD in the best possible
manner. Civil and Commercial audit skill sets are now required across all
offices in Delhi. Towards this, staff will be required to move across offices
as necessitated by the new work distribution. This will help in minimising
disruption to the 2020-21 audit cycle. With the approval of DAI (RC), DAI
(C,C&IS) and DAI (C), offices in their respective jurisdictions are required
to agree and propose distribution of staff between offices, distribution of
work within groups and associated staff deployment to SMU, by 20 March
2020.

(h) Horizontal coherence and vertical alignment is to be achieved for

better risk assessment and audit planning, to minimize audit risk and
ensure comprehensive understanding of the cluster/sector. This will be
without compromise to the quality of supplementary audit of PSUs and
certification audit of ABs, which will now be spread between more offices.
The Report Central and Commercial wings at Headquarters will continue
to have a significant role in cross cutting issues as outlined further in this
order.

(i) The work related to audit of central expenditure is separated from

O/o DG/PD (Central) and constituted as separate offices, under the
jurisdiction of DAI (RC). The existing offices of DG/PD (Central) would
audit central revenue and continue to report to DAI (CRA). These would
henceforth, be called, DG/PD (Central Revenue) to distinguish them from
the newly created offices of Central Expenditure (Annex-4).

5. Specialization at Headquarters

5.1 For the restructuring to achieve intended outcomes, it has been

decided that necessary specialization needs to be brought in Headquarters
and embedded into the audit process. Previous attempts with designating
wings or offices as knowledge centres without establishing processes
through which they formed an effective value chain with audits/audit
offices, were found to be sub-optimal.
5.2 It has been decided that irrespective of where the domain/specialised
teams are located, they would have transverse reporting responsibilities to

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DAIs/ADAIs seeking specialized inputs. Ownership of audit would be of the
respective functional audit wing.
5.3 The following specialized teams/structures (paragraph 5.5 onwards)
are set up by utilising existing resources, expertise and structures and
envisaging new ones. All previous orders regarding creation of knowledge
centres, except those issued by Training wing in respect of RTIs, are
withdrawn with immediate effect. Training wing may review the
requirement keeping in view these orders.
5.4 The specialized audit offices and teams achieved as a result of this
restructuring will function as lead offices on curating, assimilating and
disseminating knowledge resources as necessary and will make them
available on Knowledge Management System (KMS) presently, and later on
the One-IAAD-One System (OIOS) KMS. A detailed Standard Operating
Procedure (SOP) on these issues will be issued in due course.

5.5 IS Audits and audits in Environment related areas

(a) An SOP has been issued for imparting required stewardship to IS audits
and requisite support to IT audits. As per the SOP, iCISA/CTO has been
vested with key roles in various stages of audit processes pertaining to
audits in this area. iCISA is under the jurisdiction of DAI (C,C&IS).
(b) An SOP has also been issued for imparting required stewardship to
audits in Environment related areas. As per the SOP, iCED and
O/o DGASD have been vested with key roles in various stages of audit
processes pertaining to audits in this area. iCED is placed under the
jurisdiction of DAI (RC).
(c) The arrangements above are a part of the design to help both the
Institutes, iCISA and iCED to truly develop as think tanks to the
Department and outside entities. However, recognizing their role in
overall training and capacity building and recognizing that both
Institutes are Global Training Facilities for the entire INTOSAI
community, Training Wing will issue an SOP for oversight on activities
relating to INTOSAI, International Training Programmes (ITPs),
National Training Programmes (NTPs), Training Calendar, liaison with
IR wing, MEA and DoPT, participation in Central Training Advisory

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 Committee (CTAC) and other aspects as necessary for both Institutes
to continue to fulfill the requirements of the overall Training and
Capacity building framework of the Department.

5.6 Financial Audit of PSEs and Certification of Autonomous Bodies

(a) Commercial wing at Headquarters will continue to function as a

technical support wing and discharge the usual functions of
empanelment of Chartered Accountants, providing technical inputs on
audit of PSEs, providing assurance over consistency of audit comments
with reference to accounting standards and applicable financial
reporting framework, preparation of the report on the performance of
CPSEs and cadre control of commercial staff. The section/group tasked
with this work will also function as the expert technical unit for advising
on financial audit of State PSUs. In respect of the latter, a detailed SOP
will be issued by Commercial Wing in consultation with PPG in the next
two months.
(b) Report Central Wing will continue to function as a technical support
wing for certification audit of central autonomous bodies. The
section/group tasked with this work may also function as the expert
technical unit for advising on certification audit of State Autonomous
Bodies. In respect of the latter, if feasibility is established, a detailed
SOP may be issued by RC wing in consultation with PPG in the next two
months.

5.7 Tax audit

CRA Wing will continue to advise on all technical aspects related to GST and
its audit, for both Central and State audit offices and all tax policy and
implementation issues that may arise from time to time.

5.8 Local Bodies

The Local Bodies Wing will continue to provide technical support and advise
on issues relating to Technical Guidance and Support (TGS) and audit of
local bodies. It will also co-ordinate with State audit offices and the
concerned central audit offices and functional wings, handling Ministry of

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Panchayati Raj and Ministry of Housing and Urban Affairs, on certain audits
that may need to be carried out across Centre and States. All issues
affecting mandate of audit of local bodies, TGS and financial reporting
issues arising from the implementation of the National Municipal Accounts
Manual for ULBs and the Model Accounting System for PRIs, will be
continued to be referred to the LB wing for a concerted response at an
organizational level, as required.

5.9 Specialized Teams

(a) The following teams are constituted in 2020-21 under

Co-ordination Wing to provide technical support across offices and to
provide requisite support to audits and reports in these areas.

i. Fiscal and Financial Management - to deal with fiscal and macro-

economic issues
ii. Social Policy Team covering aspects of Health, Education and
other related sectors
iii. Applied Methods and Statistics
iv. Information Technology, Data Analytics and Cyber Security
v. Regulatory Governance

(b) In respect of each sectoral team, the list of activities would include,
at the minimum, building a professional team (Gr B, Young
professionals, interns and networking with outside experts), mapping
the entire sector, keeping abreast of national and international
developments on the sector and in other SAIs, holding consultations
and at least an annual stakeholders workshop, keeping a view on
international best practices, methods, disseminating key learnings,
identifying strategic areas of focus for audits, reviewing audit reports
on like issues across States and fundamentally liaising with Central
and State Audit offices undertaking audits in the sector by being
institutionally involved therein. These teams will maintain close
liaison with PPG for issue of any guidelines/guidance in their areas of
expertise.
(c) Other sectoral teams, as found necessary, will be constituted in the
future.

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6. Audit Planning and Reporting

(a) Integrated audit plans for each area of activity (Industry, Agriculture,
Irrigation and Food, Energy, Infrastructure, Health and Family Welfare,
Environment, amongst others) by both Central and State audit offices
so designated and clusters so organised, in collaboration with their
joint auditors/co-auditors, as applicable, will be achieved from the
year 2021-22. (However, by delineating strategic areas of focus in
audit, some steps have already been taken towards this objective for
audits planned in 2020-21).

(b) Concerns on audit reports are being addressed by a separate order.

7. The above arrangements are in keeping with the decisions of Senior

Management that sectoral specialization, sectoral planning and risk
assessment, sectoral audit plans and sectoral reports were required to be
institutionalized.

Encl.: As above.

All DAIs/ADAIs
All Heads of Offices in IA&AD
All Directors General/Principal Directors in Headquarters
Principal Director & Secretary to CAG

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2. Education, Skill
1. Health and Welfare Development and
Employment
Primary Education, Higher
Women & Child Development,
Education, Secondary Education,
Social Justice & Empowerment,
Level 1
Technical Education, Sanskrit
Rehabilitation, Tribal Affairs, SC,
Education, Bhasha & Pustakalay
ST & OBC Development,
(Library), Translation,
Minorities, Disability Welfare,
Youth & Sports Affairs,
Sainik Kalyan, Hill/Spl. Area
Labour, Employees State
Councils, Medical Health, Family
Insurance, Employment, Skill
Welfare, Ayush, Medical
Development, ITI, Public Service
Education
Commission
7. Energy and Power 8. Industry and Commerce
Level 2
Mining & Geology, Steel,
Industries, MSME, Village
Energy (Thermal, Hydro,
Industries, Trade, Commerce,
Renewable), Petroleum (Gas)
Factories and Boilers, Textile,
Handicraft, Handloom
13. IT and Communication 14. Law and Order
Level 3
Home, Jails, Home Guard, Law
IT and Communication
& Legal Affairs,
Annex-1
5. Agriculture, Food & Allied
3. Finance 4. Rural Development 6. Water Resources
Industries
Irrigation, Water
Finance
Agriculture, Plantations, Fertilizers, Resources, Soil and Water
Lotteries, Treasuries and
Agriculture Marketing, Agriculture conservation, CAD,
Accounts,
Research & Education, Agriculture Ground Water, Dam Safety
Pension & Pensioner
Financial Institutions, Animal
Welfare, State Insurance and
Husbandry, Dairy, Gopalan,
PF, Economics & Statistics, Rural Development, Panchayati Raj
Horticulture, Sericulture, Cane
Planning, Local Audit
Development, Jute Development,
department, Revenue (State
Food Processing, Fisheries, Food,
Excise, GST, Stamp &
Civil Supplies and Consumer
Registration and excluding
Affairs, Cooperatives
Land Revenue), Endowment
11. Environment, Science and
9. Transport 10. Urban Development 12. Public Works
Technology
Urban Development & Housing,
Transport, Waterways, Forest, Environment, Wildlife, Public Works, Roads &
Colonisation, Urban Local Bodies,
Metro, State Motor Garage, Science & Technology, Bridges, Public Heath
Town and Country Planning, Metro
Civil Aviation, Ports, MVT Meteorology Engineering
(in some States)
15. Culture and Tourism 16. General Administration
General Administration
(Collectorates including land
revenue), Hospitality, Estate,
Art & Culture, Archaeology
Personnel, Gazette, Governor,
& Museums, Archives,
Vidhan Sabha Secretariat, Print &
Devasthan (Hindu Religious
Stationary, Information and PR,
and Charitable Endowment),
Institute of Public Administration,
Tourism
Information Commission, Election,
Disaster Management, Fire &
Emergency
 Annex-2

2. Education, Skill Development 3. Rural 4. Agriculture, Food & Allied 5. Water

1. Health and Welfare 6. Urban Development
and Employment Development Industries Resources

Agriculture, Plantations, Fertilizers,

Women & Child Development, Primary Education, Higher
Agriculture Marketing, Agriculture
Social Justice & Empowerment, Education, Secondary Education,
Level 1

Research & Education, Agriculture Irrigation, Water

Rehabilitation, Tribal Affairs,
SC, ST & OBC Development,
Minorities, Disability Welfare,
Sainik Kalyan, Hill/Spl. Area
Councils, Medical Health,
Family Welfare, Ayush, Medical
Education
Technical Education, Sanskrit
Education, Bhasha & Pustakalay
(Library), Translation, Youth &
Sports Affairs, Labour, Employees Panchayati Raj
State Insurance, Employment, Skill
Development, ITI, Public Service
Commission
Urban Development &
Financial Institutions, Animal Resources, Soil and
Rural Housing, Colonisation,
Husbandry, Dairy, Gopalan, Water
Development, Urban Local Bodies, Town
Horticulture, Sericulture, Cane conservation, CAD,
and Country Planning,
Development, Jute Development, Ground Water,
Metro (in some States)
Food Processing, Fisheries, Food, Dam Safety
Civil Supplies and Consumer
Affairs, Cooperatives

10. Environment, Science and

7. Energy and Power 8. Industry and Commerce 9. Transport 11. Public Works 12. Finance
Technology

Finance
Lotteries, Treasuries and
Accounts,
Level 2

Mining & Geology, Steel,
Industries, MSME, Village
Energy (Thermal, Hydro,
Industries, Trade, Commerce,
Renewable), Petroleum (Gas)
Factories and Boilers, Textile,
Handicraft, Handloom
Transport,
Pension & Pensioner
Waterways, Metro, Public Works,
Forest, Environment, Wildlife, Welfare, State Insurance
State Motor Roads & Bridges,
Science & Technology, and PF, Economics &
Garage, Civil Public Heath
Meteorology Statistics, Planning, LAD,
Aviation, Ports, Engineering,
Revenue (State Excise,
MVT
GST, Stamp & Registration
and excluding Land
Revenue), Endowment

15. Law and

13. IT and Communication 14. Culture and Tourism 16. General Administration
Order

General Administration
(Collectorates including land
Level 3

revenue), Hospitality, Estate,

Art & Culture, Archaeology &
Museums, Archives, Devasthan
IT and Communication
(Hindu Religious and Charitable
Endowment), Tourism
Personnel, Gazette, Governor,
Home, Jails, Home
Vidhan Sabha Secretariat, Print &
Guards, law and
Stationary, Information and PR,
Legal Affairs
Institute of Public Administration,
Information Commission, Election,
Disaster Management, Fire &
Emergency
 Annex-3
Restructuring of Central Audit offices
A. The following offices are formed at Delhi under the charge of DAI (RC).
Ministries until now were audited by the offices of DGACE and DGSD and MAB-IV handled
audit of all CPSEs related to the Ministries in these two offices. These three offices are now
constituted as four independent offices, as below. All offices have been given a sectoral identity.
The offices at Delhi will be responsible for sectoral plans. CPSEs from MAB IV will be re-
allocated to these offices as per the principle of vertical alignment. Civil and Commercial Staff
will have to be accordingly relocated between these offices in Delhi jointly by respective cadre
control offices in consultation with constituent offices and approval of DAI (RC). The final staff
distribution and Group Officer Charges achieved should be intimated to SMU by 20 March 2020.
Additional strength of Group officers, overall amongst the four offices taken together, is not
envisaged.

SN Office Ministries allotted

1 Principal Director of Audit (Health, Health and Family Welfare
Welfare and Rural Development) AYUSH
Women and Child Development
(Carved out of DGACE Delhi) Social Justice and Empowerment
Minority Affairs
Rural Development
Panchayati Raj
Labour and Employment

2 Principal Director of Audit (Home, Human Resources Development

Education & Skill Development) Skill Development
Tribal Affairs
(Carved out of DGACE Delhi) Youth Affairs and Sports
DONER
Home Affairs
Law & Justice
Personnel, Public Grievances & Pension
External Affairs
Information & Broadcasting
Constitutional Bodies
Parliamentary Affairs
Niti Aayog
Culture

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 3 Principal Director of Audit Earth Sciences
(Environment and Scientific Environment, Forest and Climate Change
Departments) Science and Technology
Department of Space
(DGSD, Delhi) Atomic Energy
New & Renewable Energy (MNRE)

4 Principal Director of Audit Agriculture and Farmers Welfare

(Agriculture, Food and Water Fisheries, Animal Husbandry, Dairying
Resources) Consumer Affairs, Food and Public Distribution
Food Processing Industries
(Shifting Ministries from DGACE to Jal Shakti
MAB IV Delhi) Department of Fertiliser

B. The following office is formed at Delhi under the charge of DAI (Coord, Commn. & IS)

5 Principal Director of Audit (Finance Finance (DEA, DOE)

and Communication) Statistical and Programme Implementation
Electronics & Information Technology (MeitY)
(Erstwhile P&T Delhi) Communication

C. The following offices are formed/modified under the charge of DAI (Commercial)

Ministries were audited from the O/o PD ESM at Delhi. MABs handled audit of all CPSEs. In line
with the principle of vertical alignment, Ministries are shifted from the ESM office to MABs and
all such offices have been given a sectoral identity. As a consequence, ESM also gains a sectoral
identity and related CPSEs from other MABs in Delhi stand transferred to it. CPSEs will move
according to the principle of vertical integration across Delhi.
CPSEs will remain geographically distributed in offices outside Delhi with the only change being
that audit of Ministries of Coal, Steel, Shipping and Mines are being shifted from Delhi to
respective MABs outside Delhi, as below. A detailed clarification, as required, will be issued by
Commercial wing.
Civil and Commercial Staff will have to be accordingly relocated between these offices in Delhi
jointly by respective cadre control offices in consultation with constituent offices and approval of
DAI (C). The final staff distribution and Group Officer Charges achieved should be intimated to
SMU by 20 March 2020. Additional strength of Group officers, overall amongst these offices taken
together, is not envisaged.

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The offices at Delhi will be responsible for sectoral annual audit plans and inputs for strategic plan.
As indicated in column 3, Joint Auditors will contribute in arriving at sectoral perspectives and
finalising strategic and annual areas of focus for audit planning. Any modifications in joint
auditors, sub-auditors will however be clarified by the functional wing.
Offices
SN Ministries allotted Joint Auditors
(renamed as below)
INDUSTRY CLUSTER
1 Principal Director of Audit Finance (DFS and DIPAM), (DFS) - PDA (Shipping),
(Industry and Corporate Corporate Affairs offices at Hyderabad and
Affairs) Chennai
Ministry of Heavy Industries
(Currently ESM office, Delhi) Commerce & Industry
Micro, Small & Medium Industry - PDA (Steel), PDA
Enterprises (MSME) (Mines), Hyderabad and
Textile Ranchi, Chennai
Department of Chemicals &
Petrochemicals
Tourism
2 Principal Director of Audit Steel Hyderabad
(Steel)
Ranchi
Presently MAB Ranchi

3 Principal Director of Audit Mines

(Mines)
Kolkata
Presently MAB I Kolkata

4 Principal Director of No change

Commercial Audit
Hyderabad
Presently MAB Hyderabad

INFRASTRUCTURE CLUSTER
5 Principal Director of Audit Housing and Urban Affairs Office handling Ministry of
(Infrastructure) Road Transport and Highways Shipping and office at Chennai
Delhi Civil Aviation & Hyderabad
(Presently MAB I Delhi)
6 Principal Director of Audit Shipping Chennai
(Shipping)
Mumbai
(Presently MAB I Mumbai)

3
7 Principal Director of No change
Commercial Audit Chennai
(Presently MAB Chennai)

ENERGY CLUSTER
8 Principal Director of Audit Power Office handling Ministry of
(Energy) Petroleum and Natural Gas Coal
Delhi (Ministry and downstream oil Offices at Ranchi, Chennai
(Presently MAB II and MAB CPSEs) Office handling audit of
III Delhi, which are combined BHEL upstream oil CPSEs
into one office)
9 Principal Director of Audit Coal
(Coal)
Kolkata
(Presently MAB II Kolkata)

10 Principal Director of Audit of upstream oil CPSEs

Commercial Audit
Mumbai
(Presently MAB II Mumbai)

Sd/-
Principal Director (SMU)

4
 Annex-4

i. The work related to audit of central expenditure is separated from the Office of the
Principal Director of Audit (Central) and constituted as separate offices, under the
jurisdiction of RC wing. The existing offices of DG/PD (Central) would henceforth
audit only central revenue and continue to report to DAI (CRA).
ii. The following branch offices currently dealing with the audit of Central Expenditure
exclusively are brought under the jurisdiction of RC wing
a. Gwalior branch office of DGACR, Delhi
b. Allahabad branch office of PDAC, Lucknow
c. Andaman & Nicobar Islands branch office of DGAC, Kolkata
iii. The post of one Group Officer and the cadres below (posting to be effected once
existing vacancies are satisfactorily addressed) in the following DG (Central)/PD
(Central) Audit Offices, which are currently earmarked for conducting audit of
Central Expenditure, is transferred under the jurisdiction of the RC wing.
a. Chandigarh
b. Bengaluru
c. Mumbai
d. Kolkata
iv. In Mumbai and Kolkata, offices headed by PDs/DGs are envisaged.
v. In other stations (Ahmedabad, Chennai, and Hyderabad) proposals detailing
reporting structure, workload, staff requirement and need for Group Officer, are
required to be sent to SMU.
vi. Any units which fall under the jurisdiction of DAI (Commercial) but located under
the geographical jurisdiction of these newly constituted (Central Expenditure)
offices would also be audited by these new offices dealing with audit of Central
Expenditure.
vii. There is no change in the existing cadre controlling arrangements. The cadre
controlling authorities concerned will continue to provide staff to these branch
offices, even after they are shifted under the administrative control of the new
offices/central audit offices in Delhi.
viii. A detailed order on the jurisdiction of all such newly created offices may be
proposed by RC wing to SMU for approval and constitution of the new offices.

Sd/-
Principal Director (SMU)