(i) The Director General of Audit, Defence Services is the principal audit officer for the Ministry of Defence and is responsible for rendering reports to the Comptroller and Auditor General of India, of serious nature vide Paragraph 1:16:6 of CAG's M.S.O.(Admn) Volume I.

(ii) In any case in which the Secretary, Ministry of Defence (Finance) is not prepared to accept the opinion of the Director General on an audit point, the question at issue has to be stated for the Comptroller and Auditor General's decision. It is also open to the Director General to refer to the C.A.G. of India any point on which he himself is in doubt and any decision of the Defence Authorities which is likely, in his opinion, to affect Civil Accountants General. The Comptroller & Auditor General of India would communicate to the Director General, changes of procedure in civil audit and accounts offices which may call for corresponding changes in Defence Accounts offices. The Director General should then take steps to have such changes introduced by the Secretary, Ministry of Defence (Finance).

(iii) The Director General will inspect his branch offices (which are functioning independently, whether in the same station or another station, whether headed by IA&AS Officer or Group ‘B’ Officer) periodically and at least once a year. A report on the deficiencies and irregularities (both administrative and technical) noticed during the inspection and remedial and follow-up action taken will be sent to Coordination Section in Headquarters within 3 months of inspection and also shown to Inspection Team when its next visit to this HQ.

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