Central Expenditure Audit
Financial audit of twenty-seven (27) Central Autonomus Bodies including units at Branch Office at Odisha are conducted every year under Section 19(2) and 20(1) for which Director Geenral of Audit (Central) is the Principal Auditor and Separate Audit Reports are issued to the respective Administrative Ministries for eventual placement in both the Houses of the Parliament.
Audit of Bodies is done under Section 14 on identification of units and under 19(2) and 20(1) of C&AG’s (DPC) Act, 1971 as Sub-Auditor.
| Sl No | Type of Audit Unit | No. Of Audit Units |
| 1 | Principal Audit Unit | 24 |
| 2 | Sub Audit Units | 200 |
| 3 | NGOs (Section 14) | 77 |
| 4 | CGOs | 102 |
| Total | 403 |