The office of the Principal Director of Audit (Central) Bengaluru came in to existence on 2nd April 2012 after restructure of the state Audit office in the IA&AD. The office is presently located in the office of the Pr.AG (A&E), Park House Road, Pr.AG Audit at Audit Bhavan and Coffee Board building. The office of the PDA (C) is entrusted with the audit of Receipt and Expenditure of all Central Government offices and audit and Certification of all Central Autonomous Bodies in the state of Karnataka.
Audit, Audit Plan and Audit Process:
The office conducts three types of audit viz.,Compliance/Regulatory Audit Performance Audit & Financial Audit
Annual audit plan as approved by CAG’s office is carried out in the field offices.
Audit Process is as per Section 13, 14, 15, 199and 20 of the DPC Act.
In Financial Attest Audit, the office expresses our opinion in the form of certificate on the accounts rendered by Central Autonomous Bodies stationed in Karnataka
Compliance/regulatory audit is conducted by audit parties visiting the primary distressing/collecting units and auditing primary records. In this audit, the emphasis is on the compliance with the rules and regulations formulated by the Parliament.
In Performance audit, this office takes up the Centrally Sponsored Schemes or topics selected by the Headquarters office. These are all India Performance Reviews featured in Central Reports.