MANDATE

The mandate of the Defence Audit Department is derived from Article 148 to 151 of the Constitution of India. The Defence Audit Department is composed of the following Head of Department (HODs) offices:

  • The Director General of Audit (Defence Services), New Delhi
  • Director General of Audit (Air Force), New Delhi
  • Director General of Audit (Navy), New Delhi
  • Director General of Audit (Ordnance Factories), Kolkata
  • Director General of Audit, Defence Services (Chandigarh)
  • Principal Director of Audit, Defence services (Pune)

Relevant sections of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 and Regulations on Audit and Accounts- 2020, give the statutory authority for audit as well as detailed methodology of the audit process and reporting of audit observations thereof.

The Principal Director of Audit (Air Force), New Delhi carries out audit of contracts (Capital and Revenue audit Sections) and sanctions (Financial Audit Cell/Section). Units of Air Force and MES falls under jurisdiction at Delhi and NCR are being audited and supervised by Director (HQ), New Delhi.

The audit of all units of Indian Air Force and associated R&D (DRDO Labs) establishment alongwith MES units is carried out by their field offices through Dehradun and Bengaluru units.

 

Back to Top