The Office of the Principal Director of Audit (Agriculture, Food and Water Resources) (erstwhile PDCA & MAB-IV, New Delhi) has five Branch Offices at Delhi, Mumbai, Kolkata, Chennai and Chandigarh with Regional Audit Offices at Lucknow, Bhopal, Hyderabad and Thiruvananthapuram for auditing the offices/units of the assigned Ministries/Departments/PSEs/Corporations/ Autonomous Bodies located in their respective territorial jurisdiction. This office is the sole auditor of Food Corporation of India, the units of which are spread across the country.
This Office had been auditing only PSEs and Statutory Corporations till March 2020. It had four PSEs under its audit jurisdiction originally and was entrusted with 28 additional PSEs in phased manner till 2011-12 and after restructuring in 2012 was having 74 PSEs (338 units in 2019-20), including two statutory corporations (Food Corporation of India (FCI) as sole Auditor and Central Warehousing Corporation(CWC) under its audit control.
On Headquarters office notification dated 09.03.2020 on Restructuring of Central and State Audit offices (2020), this office has been assigned with audit of Ministries/Departments under Agriculture and Farmers Welfare, Fisheries, Animal Husbandry and Dairying, Consumer Affairs, Food and Public Distribution, Food Processing Industries, Jal Shakti and Department of Fertilizers and PSUs, Corporations, Autonomous Bodies, attached offices, etc., under these Ministries/Departments. Thus, additional 255 units relating to the Ministries/Departments assigned stands transferred to this office from erstwhile O/o DGACE, DGASD, PDAESM, MAB-I Mumbai, MAB Chennai, MAB-II New Delhi and MAB-II Kolkata w.e.f. 01.04.2020. Also, 59 PSEs (86 units) were transferred from this office to other offices viz. O/o PDA (HE&SD), O/o PDA (HW&RD) and PDA (ESD).