Section & Function Auditee Units_CA

Office of the DGA (Coal) has three sections namely LA-I, LA-II and LA-III. All the three sections have been entrusted with audit work and to accomplish this audit work there are total 17 number of field audit teams. Before restructuring, that took place in IA&AD inbetween March-May 2020, there were 40 CPSEs, 19 Autonomous bodies, 1 statutory body, 20 NGOs and 1 trust under the audit jurisdiction of this office as Principal auditor or Sub- auditor as shown below.

However, upon restructuring of Central and State Audit Offices vide Notifications issued by SMU, HQ dated 09-03-2020 and 22-05-2020, the audit universe of this office changed with effect from April 2020. Five units under Department of Fertiliser viz. The Fertiliser Corporation of India Limited, Hindustan Fertiliser Corporation Limited, Brahmaputra Valley Fertilizer Corporation Limited, Talcher Fertilizer Limited and Hindustan Urvarak & Rasayan Limited have been transferred from this office to office of the Principal Director of Audit (Agriculture, Food & Water Resources, (erstwhile MAB-IV) Delhi.

Similarly, four units under Department of Pharmaceuticals viz., Bengal Chemicals & Pharmaceuticals Limited, Orissa Drugs & Chemicals Limited, National Institute of Pharmaceutical Education and Research (NIPER), Kolkata and National Institute of Pharmaceutical Education and Research (NIPER), Guwahati have been transferred to office of the Principal Director of Audit (Health, Welfare & Rural Development) Delhi.

Further, based on reallocation of units, two CPSUs under Ministry of Shipping viz., Hooghly Dock & Port Engineers Limited and Hooghly Cochin Shipyard Limited have been transferred from this office to Office of the Director General of Audit (Mines) Kolkata and one CPSE namely Mahanadi Basin Power Limited has been transferred to this office. These apart, the audit of Ministry of Coal has also been assigned to this office as per the restructuring notifications.

As on date, there are 29 Central Public Sector Undertakings (CPSUs) (including 10 defunct/under liquidation companies), 3 Autonomous Bodies (ABs) and 2 Government Organisations i.e. office of Ministry of Coal and Coal Controller Organisation (CCO) under the audit jurisdiction of this office as Principal Auditor. Besides, there are 3 CPSUs i.e. United India Insurance Company Limited (UIICL), New India Assurance Company Limited (NIACL) and Oriental Insurance Company Limited (OICL) which are audited by this office under sub-audit arrangement. The detailed list of CPSEs under the Audit jurisdiction of this office upon restructuring is tabulated below: