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The Financial Audit Manual (FAM) was commissioned in June 2006 by the departments of the Defence Services are authorized to maintain accounts, the Defence Accounts Department is cond'ucted oner oirence services DIRECTOR OF AUDIT DEFENCE SERVICES FOR : ARMY LOCAL AUDIT MANUAL PART I & u. 1. Codes. 1.1 Defence Account Code (2014) Edition). 2. Manuals 3.5 Classification Hand Book of Defence Services Receipt & Charges (CHB)-2014 and update this Manual with reference to various Government orders, Civil and Defence Audit and Accounts Code, Civil Service Regulations,.Director General of Audit, Defence Services, Chandigarh. Indian Audit & Accounts Department · Dedicated to Truth in Public Interest. (i) the activities of the Defence Accounts Department are organized to meet the accounting, internal audit and financial advice needs of the Defence Services This mandate for audit in the Defence Accounts Department is derived from of India including Services Hqrs. The audit of each sanction is supposed to be