Commercial Audit Sector
Commercial Sector (Headquarter Section)
The Headquarter section is working under direct charge of Sr. Audit Officer (Headquarters). The main works of this section are to maintain the cycle register of the auditee units, Preparation of Audit Plan, preparation of the audit programme, conducting audit of the due units, vetting of the Draft Inspection Report received from the field parties, issuance of the Inspection Reports to the audittee units, correspondence to the auditee units to get reply of the outstanding paras of Inspection Reports, conducting audit committee meetings for settlement of outstanding audit paras. Further, the Headquarter Section also deals with disposal of C&AG letters, consolidation of progress report and returns, checking of T.A Bills of tour programme and their submission to claim section, compliance of complaints received from various sources and other works assigned to the section.
DP & Accounts Section
This section deals with processing of Potential Draft Paras and makes correspondence with auditee units in this regard. Thereafter it is handed over to Report Section for its finalization and inclusion in Audit Report (Commercial).Further, the certification of accounts of the Companies is carried out under provisions of the Companies Act, 1956/2013 and in case of statutory Corporations it is carried out under the Act in which these corporations are governed. This section finalise the accounts on receipt of audited accounts of companies/Corporations. The draft comments are issued to the Management of the Company/Corporation as well as the statutory auditors of the concerned Company/Corporation to furnish their replies to these comments. On receipt of the replies Aide Memoire/SAR are prepared in view of the reply received from the Company/Corporation as well as Statuary Auditor of the concerned audit entity. After approval of Pr.AG, it is sent to Hq for approval. On receipt of approved comments from the Headquarters same is issued to the Management of the Company/Corporation.
Audit Entities
There are 305 implementing units under 80 Companies/Corporation including Autonomous Bodies (Audit Units) under the Economic Sector (commercial section). Details of implementing Unit of Company/Corporation are as mentioned in the table below:-
| Sl no. | Audit Unit | Implementing units |
|---|---|---|
| Working Company/Corporation including autonomous Bodies | ||
| 1 | South Bihar Power Distribution Company Limited | 60 |
| 2 | North Bihar Power Distribution Company Limited | 49 |
| 3 | Bihar Grid Company Limited | 0 |
| 4 | Bihar State Power Transmission Company Limited | 25 |
| 5 | Bihar State Power (Holding) Company Limited | 0 |
| 6 | Bihar State Hydroelectric Power Corporation Limited. | 04 |
| 7 | Bihar State Power Generation Company Limited | 0 |
| 8 | Pirpainti Bijlee Company Private Limited | 0 |
| 9 | Lakhisarai Bijlee Company Private Limited | 0 |
| 10 | Bihar Electricity Regulatory Commission | 0 |
| 11 | Bihar State Food & Civil Supplies Corporation Ltd. | 38 |
| 12 | Bihar RajyaPulNirman Nigam Limited | 18 |
| 13 | Bihar State Road Development Corporation Ltd. | 11 |
| 14 | Bihar State Building Construction Corporation Ltd. | 09 |
| 15 | Bihar State Educational Infrastructure Dev. Corp. Ltd. | 00 |
| 16 | Bihar State Text Book Publishing Corporation Ltd. | 05 |
| 17 | Bihar Police Building Construction Corporation Limited. | 07 |
| 18 | Bihar Medical Services & Infrastructure Corp. Ltd. | 00 |
| 19 | Bihar State Electronics Development Corp Ltd | 00 |
| 20 | Bihar State Warehousing Corporation. | 38 |
| 21 | Bihar Urban Infrastructure Development Corp Ltd. | 00 |
| 22 | Patna Smart City Limited | 00 |
| 23 | Bhagalpur Smart City Limited | 00 |
| 24 | Muzaffarpur Smart City Limited | 00 |
| 25 | Bihar State Road Transport Corporation. | 11 |
| 26 | Bihar Rajya Beej Nigam Limited | 04 |
| 27 | Bihar State Credit & Investment Corporation Limited | 00 |
| 28 | Bihar State Financial Corporation. | 09 |
| 29 | Bihar State Tourism Development Corporation Limited. | 17 |
| 30 | Bihar State Beverages Corporation Limited. | 00 |
| 31 | Bihar Forestry Development Corporation Limited | 00 |
| 32 | Bihar State Backward Classes Fin & Dev Cop Ltd. | 00 |
| 33 | Bihar State Minorities Finance Corporation Limited. | 00 |
| 34 | Bihar State Film Development & Finance Corporation Limited. | 00 |
| 35 | Bihar State Education Finance Corporation Limited | 00 |
| 36 | Bihar State Mining Corporation Limited | 00 |
| Total | 305 | |
| Sl no. | Audit Unit | Implementing units |
|---|---|---|
| Non-Working Company | ||
| 1 | Bihar State Agro Industries Development Corporation Limited | Nil |
| 2 | Bihar State Dairy Corporation Limited | Nil |
| 3 | Bihar State Fruit & Vegetables Development Corporation Limited | Nil |
| 4 | Bihar RajyaMatasyaVikas Nigam Limited. | Nil |
| 5 | Bihar Solvent & Chemicals Limited | Nil |
| 6 | Bihar State Forest Development Corporation Limited | Nil |
| 7 | Bihar State Tannin Extract Limited | Nil |
| 8 | Bihar Insecticide Limited | Nil |
| 9 | Bihar State Handloom and Handicrafts Corporation Limited | Nil |
| 10 | Bihar State Small Industries Corporation Limited | Nil |
| 11 | Bihar State Industrial Development Corporation Limited | Nil |
| 12 | Beltron Informatics Limited | Nil |
| 13 | Beltron Mining System Limited | Nil |
| 14 | Beltron Video System Limited | Nil |
| 15 | Bihar Drugs and Chemicals Limited | Nil |
| 16 | Bihar Maize Product Limited | Nil |
| 17 | Bihar State Cement Corporation Limited | Nil |
| 18 | Bihar State Glazed Tiles & Ceramics Limited | Nil |
| 19 | Bihar State Pharmaceuticals & Chemicals Development Corporation Ltd. | Nil |
| 20 | Bihar State Textiles Corporation Limited | Nil |
| 21 | Kumardhubi Metal Casting & Engineering Limited | Nil |
| 22 | Magadh Mineral Limited | Nil |
| 23 | Bhavani Active Carbon Limited | Nil |
| 24 | Bihar Paper Mills Limited | Nil |
| 25 | Bihar Scooters Limited | Nil |
| 26 | Bihar State Finished Leathers Corporation Limited | Nil |
| 27 | Bihar State Leather Industries Development Corporation Limited | Nil |
| 28 | Jhanjhanpur Paper Industries Limited | Nil |
| 29 | Synthetic Resins (Eastern) Limited | Nil |
| 30 | Vishwamitra Paper Industies Limited | Nil |
| 31 | Bihar State Export Corporation Limited | Nil |
| 32 | Bihar State Mineral Development Corporation Limited | Nil |
| 33 | Bihar Hill Area Lift Irrigation Corporation Limited | Nil |
| 34 | Bihar Panchayati Raj Finance Corporation Limited | Nil |
| 35 | Bihar State Sugar Corporation Limited | Nil |
| 36 | Bihar State Water Development Corporation Limited | Nil |
| 37 | SCADA Agro Busines Ltd. Mohania | Nil |
| 38 | SCADA Agro Business Co. Limited. | Nil |
| 39 | SCADA Agro Business Khagaul Ltd. | Nil |
| 40 | SCADA Agro Business Ltd. Arrah | Nil |
| 41 | SCADA Agro Business Ltd. Aurangabad | Nil |
| 42 | SCADA Agro Business Ltd., Dehri. | Nil |
| 43 | SCADA Agro Forestry Company limited Khagaul | Nil |
| 44 | Bihar State Construction Corporation Limited | Nil |