Functional Areas
Sl. Directorates Auditing Areas Existing Manpower
1. Commercial Audit Directorate All public sector entities and state owned enterprises (SOEs) including nationalised commercial banks (NCBs) and financial institutions, autonomous, semi-autonomous bodies, and public holding companies 595
2. Local and Revenue Audit Directorate All civil government departments, local and statutory bodies including municipalities, city corporations, universities and the National Board of Revenue (NBR) 421
3. Civil Audit Directorate Office of the Controller General of Accounts (CGA), 409 Upazila Accounts Offices, 58 District Accounts Offices, 49 Chief Accounts Officer's Offices and 6 Divisional Controller of Accounts Offices under the CGA 203
4. Works Audit Directorate Public works expenditures of Public Works Department, Roads and Highways Department, Bangladesh Water Development Board, Bangladesh Power Development Board, Dhaka Electric Supply Authority, Water and Sewerage Authority, Bangladesh Civil Aviation Authority, Local Government Engineering Department, Education Engineering Department, Public Health Engineering Department and City Development Authorities 253
5. Foreign Aided Project Audit Directorate All development and technical assistance programmes and projects in the public sector funded by foreign aid 220
6. Railway Audit Directorate All establishments of Bangladesh Railway, office of the Additional Director General (Finance), Bangladesh Railway and offices under its administrative control 123
7. Post, Telecommunication, Science and Technology Audit Directorate All establishments of the Postal Department, Bangladesh Telegraph and Telephone Board, Bangladesh Telecommunication Regulatory Commission (BTRC) and the office of the Chief Accounts Officer, Ministry of Post and Telecommunication 217
8. Defence Audit Directorate All units/formations of the defence forces, including army, air force and navy, field services organisations like the Department of Meteorology, Geological Survey of Bangladesh, Controller General Defence Finance (CGDF) including the offices of the Defence Finance Department under the CGDF etc. 142
9. Mission Audit Directorate All overseas missions, nationalised banks, shipping corporation offices and Biman Bangladesh Airlines offices operating abroad 32
10. Performance Audit Directorate Performance audit of selected bodies 19
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