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 being 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 organisation that C&AG heads is known as Indian Audit and Accounts Department (IA&AD) which is his arm for carrying out the duties and responsibilities entrusted to him.
The mandate for carrying out audit of Defence Services is derived from Article 149 to 151 of the Constitution of India. The statutory audit of the receipts and expenditure of the Government of India in relation to Defence Services is carried out by the CAG, which is composed of following Head of Departments (HODs) 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)
- Principal Director 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 Chennai branch office carries out the audit of defence units located in Andhra Pradesh, Tamil Nadu, Kerala and Karnataka.