Office of the Director General of Audit, Defence Services, Chandigarh
The Director General of Audit, Defence Services, Chandigarh is the Principal Audit Office for the Audit of three Army Commands i.e Northern Command, Western Command and South Western Command. Border Road Units, CSDs and DRDO Labs located in these commands and a few units of Southern Command located in Rajasthan are also audited by the office. Audit of units of these Commands located in Punjab, Haryana, Himachal Pradesh and Rajasthan is carried out by the Chandigarh office. Audit of units of Northern Command in Jammu & Kashmir and a few units of Western Command in Punjab and Himachal Pradesh is carried out by the Branch Office Jammu. Audit of accounts of Jawahar Institute of Mountaineering & Winter Sports, Pahalgam has been entrusted to Branch Office Jammu. In May 2019, Office of the Director General of Audit, Defence Services, Chandigarh was made as ‘Resource Centre’ for Audit of Border Road Organisation. Total audit universe of Chandigarh office consists of 1186 Audit units comprising of 55 Apex Auditable units and 1131 Audit/implementing Units. Branch office Jammu has 434 audit units comprise of 39 Apex Auditable units and 395 Audit/Implementing Units.