Function
The Finance accounts of Union Government comprise accounts of the Central Government as a whole. These accounts present the accounts of the receipts and outgoings of the Government for the year, together with the financial results disclosed by Revenue & Capital Accounts, the A/c of Public Debt and liabilities & assets of Govt. concerned as worked out from balances recorded in the a/c.
The Material relating to the Finance accounts, Defence Services Pune are audited by the DGADS Pune and a certificate rendered to the office of the DGADS New Delhi for further audit consolidation & onward submission to Director General of Audit, Central Expenditure for inclusion in their report.
CTA(SC) Section in O/o the Director General of Audit, Defence Services, Pune carries out the audit of the Finance Accounts relating to Defence Services & MoD civil grants which are prepared in the form of statement No. 3,4,5,11&13 by PCDA Pune.