Existing Scope of audit by DAD
(a) The primary function of audit by the DAD is to verify the accuracy and correctness of accounts to secure that:
(i) All receipts are brought to account under the proper head,
(ii) All expenditure and disbursements are authorized, vouched and correctly classified and
(iii) The final account represents a complete and true statement of the financial transactions it purports to exhibit.
(b) The audit responsibility as above is fulfilled by the DAD through following activities:
(i) Audit of sanctions and orders affecting financial transactions issued by authorities lower than Government of India of following categories
(aa) Rules and general orders
(bb) Grants and appropriations
(cc) Sanctions to expenditure
(ii) Audit of transactions arising out of the sanctions issued as above.
(iii) Audit of Stores Accounts of the Defence Services units and formations
(iv) Audit/Inspection of Cash Accounts of the Defence Services units and formations