a. STATE OF ACCOUNTING

Monthly Account of Defence Services is compiled through All Pakistan Compilation by the M.A.G's Office and it is rendered to the Ministry of Defence with a copy to all Service HQs, Military Finance and other user agencies. Appropriation Account of the Defence Services is prepared and submitted to Ministry of Defence and Ministry of Finance, who are responsible for its submission to the Auditor General. The Appropriation Accounts deals with:

• A general review of expenditure on Defence Services.
• Changes in form of the Accounts or in their classification (where involved).
• Misc observations
• Appropriation Accounts (showing the figures for original modified appropriation and actual) by Major Heads.
• The Accounts are maintained/completed in compiled form through Computer System installed in the M.A.G's Office.

The state of accounting in the P.M.A.D is highly satisfactory as its correctness is verified at different Quarters i.e. Ministry of Defence, Military Finance, Service HQs and Auditor General. This is verified from the facts that the accounts of Defence services prepared by the Military Accountant General, are certified by the Auditor General and never any objection has been raised by the Department of the Auditor General.

b. TIMELINESS

All the accounts are prepared and submitted to concerned authorities on time.

c. ACCURACY

As stated above neither the Department of Auditor General nor the Ministry of Defence has raised any objection on the accounts prepared by the M.A.G's Office, which shows the degree of accuracy of the accounts.