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
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