Mandate

Mandate of the Defence Audit Department is derived from Article 149 to 151 of the Constitution of India. As per article 151, the reports of the Comptroller and Auditor General of India relating to the accounts of the Union shall be submitted to the President who shall cause them to be laid before each House of' Parliament.
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. The Defence Audit Department is composed of following Head of Departments (HODs) offices: -

• The Director General of Audit (Defence Services), New Delhi
• Principal Director 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)

Report of the Navy, the Air Force and the Ordnance Factory are submitted separately by their respective HODs to the Comptroller and Auditor General of India each year for his approval. The Director General of Audit (Defence Services), New Delhi is responsible for the submission of report related to the Army, Inter Services Organisations, Defence Research and Development Organisation (DRDO) and Defence Accounts Department. It includes paras received from Director General of Audit, Defence Services (Chandigarh) and Principal Director of Audit, Defence services (Pune) also.

The Appropriation Accounts relating to the Defence Services are prepared by the Secretary (Defence Finance) and forwarded to the Director General of Audit, Defence Services who after scrutiny submits the same to the Comptroller and Auditor General by 30th March each year.