Audit Jurisdiction

The audit jurisdiction for Ordnance Factory Audit is a specialized domain within the Indian Audit and Accounts Department, primarily managed by the Director General of Audit, Ordnance Factories. This jurisdiction encompasses the entire ecosystem of defense production under the erstwhile Ordnance Factory Board (now restructured into seven Defence Public Sector Undertakings).

Its scope ensures that public funds allocated for defense manufacturing are utilized with propriety, efficiency, and effectiveness.

Scope of Audit Jurisdiction

The audit extends beyond the manufacturing floor to include all auxiliary and support units that contribute to the defense production lifecycle; they are:

Factories: The core of the audit to verify the cost of production, material wastage, labour productivity, and the utilization of plant and machinery.

Hospitals and Schools: Audit of departmental hospitals and educational institutions.

Quality Assurance (QA): Audit of the Directorate General of Quality Assurance (DGQA) wings stationed at factories.

Accounts Offices: Audit of Branch Accounts Offices (under the CGDA) that maintain the accounting records.

Coordination and Services: Audit of central administrative headquarters and logistics services.