Comptroller and Auditor General of India (CAG) is the Constitutional Authority in India, established under Article 148 of the Constitution of India and is empowered to audit all receipts and expenditure of the Government of India and all State Governments, including those of autonomous bodies and corporations substantially financed by the Government. The reports of the CAG are laid before the Parliament/Legislatures as per Article 151 and are taken up for discussion by the Public Accounts Committee (PAC) and Committee on Public Undertakings (COPUs), which are special committees in the Parliament of India and the State Legislatures.
The C&AG carries out duties and responsibilities entrusted to him through the Indian Audit and Accounts Department (IA&AD).
The mandate for carrying out audit of Defence Services is derived from Article 149 to 151 of the Constitution of India. Statutory audit of the receipts and expenditure of the Government of India in relation to Defence Services is carried out by the CAG through the following offices: -
- 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)
- Director General of Audit, Defence services (Pune)
The Office of the Principal Director of Audit, Defence Services, Pune is mandated to undertake the audit of defence units located in Maharashtra, Telangana, Goa, Gujarat, Karnataka, Andhra Pradesh, Tamil Nadu and Kerala. The branch office at Chennai carries out the audit of defence units located in Andhra Pradesh, Tamil Nadu, Kerala and Karnataka.