The Office of the Principal Director of Audit (Finance and Communication) is tasked with the audit of Departments, Public Sector Undertakings (PSUs) and Autonomous Bodies (ABs) falling under the jurisdiction of Ministry of Communications (MoC), Ministry of Electronics and Information Technology (MeitY), Ministry of Statistics and Programme Implementation and Department of Economic Affairs (DEA) and Department of Expenditure (DoE) of Ministry of Finance (MoF).

Ministry of Communications

MoC is responsible for telecommunications and postal services in India and was carved out of Ministry of Communications and Information Technology on 19 July 2016. It consists of two departments viz. Department of Telecommunications (DoT) and Department of Posts (DoP).

Department of Telecommunications

DoT is responsible for policy formulation, performance review, monitoring, international cooperation, Research & Development, and grant of licences to operators for providing basic, mobile, and value-added services in various cities and telecom circles as per approved policy of the Government.

Department of Posts

The postal system in India has a history of handling postal communications infrastructure in the country for almost 150 years and currently is the most widely distributed network in the world.

The primary services rendered by DoP are as follows:  

  1. Communication services – Letters, Post Cards,
  2. Mail services – Parcel, Logistics, 
  3. Financial services – Banking, Insurance and Money Order services,
  4. Value added services – Speed Post Service, Business Post and Aadhaar Centres

Ministry of Electronics and Information Technology

MeitY is responsible for formulation, implementation, and review of national policies in the field of Information Technology; Electronics and Internet (all matters other than licensing of Internet Service Providers). All matters relating to e-Governance, enhancing India’s role in Internet Governance, promoting R&D and innovation through digital services, computer-based information technology and processing including hardware and software, promotion of knowledge-based enterprises, internet, e-commerce and information technology education and development of electronics and coordination amongst its various users is addressed by the Department.

Ministry of Statistics and Programme Implementation 

MoSPI is a ministry of Government of India concerned with coverage and quality aspects of statistics released. The surveys conducted by the Ministry are based on scientific sampling methods. The Ministry of Statistics and Programme Implementation (MOSPI) came into existence as an Independent Ministry on 15.10.1999 after the merger of the Department of Statistics and the Department of Programme Implementation. The Ministry has two wings, one relating to Statistics and the other Programme Implementation.

The Statistics Wing called the National Statistical Office (NSO) consists of the Central Statistical Office (CSO), the Computer Centre and the National Sample Survey Office (NSSO). The Programme Implementation Wing has three Divisions, namely, (i) Twenty Point Programme (ii) Infrastructure Monitoring and Project Monitoring and (iii) Member of Parliament Local Area Development Scheme. Besides these two wings, there is National Statistical Commission created through a Resolution of Government of India (MOSPI) and one autonomous Institute, viz., Indian Statistical Institute declared as an institute of National importance by an Act of Parliament.

Ministry of Finance

MoF comprises of five Departments viz Department of Expenditure (DoE), Department of Economic Affairs (DEA), Department of Revenue, Department of Investment and Public Asset Management and Department of Financial Services. Of these Departments, audit of DoE and DEA have been entrusted to this Office.

  1. Department of Economic Affairs (DEA)

DEA is responsible for advice on economic issues having a bearing on internal and external aspects of Indian Economy including inflation, price control, foreign exchange management, Official Development Assistance, domestic finance and preparation of Union Budget, bilateral and multilateral engagement with international financial institutions and other countries. The Department maintains the cadre of Indian Economic Service. DEA is divided into 21 functional divisions viz. (i) Aid Accounts & Audit Division, (ii) Administration & Coordination, (iii) Bilateral Cooperation& Sustainable Finance Division, (iv) Budget, (v) Financial Market Division, (vi) Economic Division, (vii) The Indian Economic Service Division, (viii) Infrastructure Support & Development Division, (ix) Infrastructure Policy and Planning Division, (x) Investment, (xi) Integrated Finance Division, (xii) Public Debt Management Cell, (xiii) Fund Bank & Asian Development Bank, (xiv) International Economic Relations, (xv) Press Relation Information, (xvi) Other Multilateral Institutions Division, (xvii) Office of CCA, (xviii) Financial Stability & Cyber Security, (xix) Financial Sector Reforms & Legislation, (xx) Statistical and Data Analysis and Monitoring, (xxi) Coin and Currency Division.

  1. Department of Expenditure (DoE)

DoE is the nodal Department for overseeing the public financial management system in the Central Government and matters connected with state finances. It is responsible for the implementation of the recommendations of the Finance Commission and Central Pay Commission, monitoring of audit comments/observations and preparation of Central Government Accounts. It further assists central Ministries/ Departments in controlling the costs and prices of public services, reviewing system and procedure to optimize outputs and outcomes of public expenditure. The principal activities of the Department include overseeing the expenditure management in the central Ministries/Departments through the interface with the Financial Advisers and the administration of the Financial Rules/ Regulations/ Orders, pre-sanction appraisal of major schemes/projects, handling bulk of the central budgetary resources transferred to State. DoE is divided into six divisions namely (i) Personnel and Establishment Division, (ii) Public Finance (Central) Division, (iii) Public Finance (State) Division, (iv) Integrated Finance Division, (v) Procurement Policy Division (vi) Implementation Cell.


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