Introduction

The scope of work of the O/o Director General of Commercial Audit, Mumbai covers 20 Government Companies under its audit jurisdiction for which this office is the Principal Auditor. This office is acting as sub auditor of four Companies (IOCL, NTC (Guj). AICIL and CCI). In addition, it has four Autonomous Bodies (ABs) viz. OIDB, NID, EDII and ATIRA in the capacity of Principal Auditor. This office also audits 5 grantee organizations viz. DGH, PPAC, CHT, PCRA and OISD). This office is also the sub-auditor for two Statutory Corporations viz. NHAI and AAI and 33 ABs located in Gujarat. The category of companies is given below: -

This does not include six NGOs including one Trust.

Oil sector

This office is the Principal Auditor of Oil and Natural Gas Corporation Limited, which is an oil and gas exploration and production company. The downstream companies under the jurisdiction are Hindustan Petroleum Corporation Limited (HPCL) and Bharat Petroleum Corporation Limited (BPCL) and their subsidiaries.  These companies are mainly engaged in refining and marketing activities and also have a network of pipelines. This office also audits four JVs of HPCL and BPCL which come under the City Gas Distribution Plan conducted by Petroleum and Natural Gas Regulatory Board (PNGRB). The functions of these companies in the following geographical areas are under the audit ambit of this office:

ONGC – The entire operations are under the audit purview of this office. This includes the Western Region (Baroda, Mumbai), Northeastern Region (Assam, Tripura, West Bengal etc), Southern Region (Chennai, Rajahmundry, Karaikal etc), Northern region (Dehradun and New Delhi).

BPCL and HPCL - Mumbai and marketing units in Western region including Gujarat.

Aviation sector

This office is the Principal Auditor of Hotel Corporation of India Limited (HCIL) which includes Centaur Hotel Delhi. The audit of Centaur Lake View Hotel, Srinagar is done by Director General of Audit (Central), Chandigarh.

4.         Annual Audit Plan

The Annual Audit plan for 2022-23 was prepared after carrying out risk assessment of the auditable units as contained in HQ letter of 3 September 2008. The risk assessment parameters include financial and physical parameters like capital expenditure, revenue expenditure, turnover, budget, profit or loss etc., the criticality of the unit in terms of its operations/activity was also considered.