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.

Back to Top