Introduction

The Office of the Director General of Audit, Ordnance Factories, Kolkata is responsible for conduct of:

1. Supplementary audits of the financial statements of the seven newly created Defence Public Sector Undertakings and two Section 8 Companies comprising of 41 Ordnance Factories, now referred to as ‘Production Units’ and 13 non – production units formed after the corporatisation of the erstwhile Ordnance Factory Board with effect from 1 October 2021,
2. Compliance Audit of 192 units comprising of 9 Apex Auditable units, 91 Audit Units and 92 Implementing Units, chief among them being the eight Defence Public Sector Undertakings( including two Section 8 Companies), 41 Production units, 13 Non – Production units, 47 units of the Director General of Quality Assurance, the Directorate of Ordnance (Co – ordination & Services) Kolkata and its seven field units and the Office of the Principal Controller of Defence Accounts Kolkata as well as its seven Field Accounts Offices and
3. Performance Audit/Subject Specific Compliance Audit of the above-mentioned auditee units as approved by Hqrs. office.