Introduction

INTRODUCTION

Article 149 and 151 of the Constitution of India, relevant sections of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 and Regulations on Audit and Accounts- 2007, give the authority to the Comptroller and Auditor General of India for audit of accounts of the Union and of the States and Union territories.

The statutory audit of the receipts and expenditure of the Government of India in relation to Defence Services is carried out by the Defence Audit Department of the Indian Audit and Accounts Department under the Comptroller and Auditor General of India.  The office of the Director General of Audit (Air Force), New Delhi is a defence field audit office of Indian Audit and Accounts Department   having its Branch Offices at Dehradun and Bengaluru.

The Statutory duties of the Comptroller and Auditor General of India include audit of:

(a) receipts and expenditure from the Consolidated Funds of India and of the States and Union Territories;

(b) transactions relating to Contingency Funds and Public Accounts;

(c) trading, manufacturing, Profit and Loss accounts and balance sheets and other subsidiary accounts kept in any Government Department of the Union or of a State;

(d) accounts of stores and stock kept in Government offices and departments;

(e) government companies set up under the Indian Companies Act, 1956;

(f) Union Government Corporations which have statutory provision for audit by Comptroller and Auditor General;

(g) authorities and bodies substantially financed from the Consolidated Funds as per norms prescribed from time to time;

(h) any body or authority even though not substantially financed, either at the request of the President/Governor or on Comptroller and Auditor General's own initiative;

(i) accounts of bodies and authorities relating to grants and loans given by Government for specific purposes.

To enable him to discharge his duties effectively the Comptroller and Auditor General is empowered under Section 18 of the Act to:

 (a) 1.   inspect any office of the organisations subject to his audit;

2. call for any books of accounts and other relevant documents that are required during audit;

3. put queries or make such observations as may be considered necessary and to call for such information as may be required for preparation of any account or report.

(b) The person in charge of any office or department, the accounts of which have to be inspected and audited by the Comptroller and Auditor General, shall afford all facilities for such inspection and comply with requests for information, in as complete a form as possible with all reasonable expedition.

Delhi office 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 and MES units is carried out by field offices at Dehradun and Bengaluru.