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Duties performed by different Sections in the Main Office of CDA
Guwahati :-
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Sl No |
Name of the Sections |
Brief Description of Works Dealt with by the Sections |
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01. |
Records Section |
1) To receive, register and
distribute inward dak and to
prepare weekly outstanding
lists,
2) To type / cyclostyle fair
copies of correspondence,
circulars etc,
3) To dispatch outward dak,
4) To maintain the office
library,
5) To indent for, receive
and distribute stationery
and forms and to keep an
account of the stock of
stationery and forms held in
its charge,
6) To receive, list arrange
in a methodical manner and
preserve / records in the
record room to destroy
time-expired records,
7) To procure, distribute
and correct books of
regulations, Army
Instructions, Army Orders
etc,
8) To arrange for printing
of forms etc. |
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02. |
Administration Section |
1) General administration of
office and its sub-offices,
including requirement of
establishment, recruitment,
postings and transfers,
confirmations, pay,
increments, promotions,
leave, conditions of service
and retirement of officers
and establishment;
2) Conduct and discipline;
3) Confidential reports;
4) Departmental
examinations;
5) Duty allowances;
6) Maintenance of service
documents;
7) Office security and care
of office building,
furniture, typewriters,
duplicators and other
machines etc;
8) Diarisation and
distribution of secret,
confidential and demi-official
letters and other
communication received in
the office;
9) Preparation of pay bills
of gazetted and non-gazetted
personnel of the office;
10) Permanent advance and
office contingent and
miscellaneous expenditure;
11) Custody, disbursement
and accounting of cash;
12) Maintenance of cash book
and other allied registers;
13) Scrutiny and
countersignature of
traveling allowance claims
of officers and
establishment;
14) Preparation of pension
claims of gazetted and non-gazetted
staff of the office and all
work in connection with the
verification of their
service;
15) Bills on account of
reimbursement of medial
expenses;
16) Payment of advances of
pay and traveling allowance,
temporary advances from G.P.
Fund and withdrawals from
G.P. Fund for financing
insurance policies;
17) Advances for the
purchase of conveyances in
respect of gazetted and non-gazetted
staff;
18) Payment and recovery of
leave salary and pension
contributions in respect of
persons lent to and from the
Defence Accounts Department;
19) Application for outside
employment;
20) Preparation of budget
estimates in respect of
locally controlled heads
under Head 4(A) and (C) and
cash requirement estimates
of the Defence Accounts
Department;
21) Control and distribution
of grant-in-aid for
amenities;
22) Application for
subscribing to Postal Life
Insurance;
23) Work in connection with
local audit and inspection;
24) Scheduling of vouchers
of consuming units received
from L.A.Os and other Cs.D.A
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03. |
Accounts Section |
1) Preparation of schedules
from Punching Media and
supporting vouchers in
respect of Remittance heads;
2) Maintenance of Debt Head
Registers;
3) Settlement of
transactions under Defence
Proforma Accounting
procedure;
4) Reconciliation of the
balances as per monthly
statement of closing
balances of R.B.I. with the
balances worked out in books
of Controllers;
5) Watching clearance of the
outstandings in respect of
suspense heads under the
Defence Proforma Account
“Remittance into
Bank/Treasuries”, “Cheques
and Bills”, “Reserve Bank
Suspense”, “Reserve Bank
Suspense English
Transactions”, and “Reserve
Bank Suspense unclassified”
and the “Remittance
heads-Accounts with States
etc.”;
6) Accounting and adjustment
of transactions relating to
D.A.D. Receipts and
Expenditure;
7) Adjustment of Defence
transaction arising in
England and adjustable in
India and payments in India
on behalf of U.K. Govt. by
the Defence Accounts
Officers;
8) Processing of
transactions relating to
Exchange Accounts between
Controllers of Defence
Accounts;
9) Preparation and
submission of Budget
Estimates for which Defence
Accounts Department is
responsible;
10) Watching progress of
expenditure against
allotments in respect of
locally controlled heads,
and rendition of monthly
statements of expenditure to
the local controlling
authorities and checking of
budget estimates received
from them;
11) Banking of regimental
funds;
12) Appropriation Reports;
13) Reviews of compilation;
14) Maintenance of Defence
Ledger;
15) Preparation of Reviews
of Balances in respect of
Defence and D.A.D;
16) Preparation of annual
statement of expenditure
under Head “2049.Interest on
other obligations”;
17) Checking of annual
consolidated balanced
accounts of Defence
Services;
18) Maintenance of accounts
in respect of Indian
Ordnance Department
Provident Fund and the
Contributory Provident Fund. |
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04. |
Disbursement Section |
1) To arrange for cash
assignments or treasuries
and the Bank in favour of
disbursing officers
authorized to make payments;
2) To indent for cheque pads
and cheque books and to
arrange for their custody
and accounting;
3) To pay all passed bills
received from other
sections;
4) To dispatch cheques and
cheque slips;
5) To prepare a schedule-III
(I.A.F.(C.D.A.)-345)
separately for each section
on Remington Accounting
Machine or on the
pin-pointed typewriters and
to forward one copy of the
schedule to EDP Centre;
6) To maintain a daily
record of the reconciliation
made between the totals of
daily payment sheets and
schedules III to furnish
Local Audit Officers, M.E.S.
AAO, or other Controllers of
Defence Accounts with
duplicate Cheque slips in
respect of the cheques
issued to units and
formations in their audit
areas. |
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05. |
Miscellaneous Section |
1) Audit and payment of
bills for expenditure of a
contingent and miscellaneous
nature and miscellaneous
claims in respect of unit
allowances;
2) Audit of charges relating
to acquisition and disposal
of lands and buildings by
Military Lands and
Cantonments
Department;
3) Audit of charges paid
from grants such as
amenities grant, training
grant, assault-at-arms grant
etc;
4) Audit and payment of
bills on account of local
purchase of stationery and
local
printing;
5) Payment to the Survey of
India for the supply of
maps;
6) Audit of contingent and
miscellaneous expenditure
incurred by Indian Military
Attaches/Advisers abroad;
7) Payment and adjustment of
the cost of manufacture of
medals and of decorations,
and contingent and
miscellaneous expenses
claims of the Medal Section
of the Ministry of
Defence;
8) Adjustment of debits on
account of postage and air
mail fee on the bags
dispatched by Defence
Headquarters; 9) Adjustment of audit fees
recoverable from Cantonment
Boards for audit of their
account by the Defence
Accounts
Department; 10) Payment of imprest
advances on I.A.F.F.-1036; 11) Half yearly review of
pre-audit
bills; 12) Post audit of bills in
respect of contingent and
miscellaneous expenses of
the office of another
Controller of Defence
Accounts allotted for the
purpose vide Annexure “A” to
the chapter on
Administration
Section; 13) Placing of cash
assignments at the disposal
of recruiting officers, Gorkhas and Indian Embassy
in Nepal, audit of cash
accounts rendered by them,
and payment of permanent
advances to other recruiting
officers;
14)
Settlement of transaction
pertaining to the Defence
Services between India and
Australia; 15) Scrutiny of Contracts of
Miscellaneous nature, viz.,
messing contracts at
selection centres and
hair-cutting and washing
contracts and conservancy
services agreements.
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06. |
Stores Contract Section |
1) To scrutinise comparative
statement of tenders before
contracts are sanctioned and
executed by the
administrative
authorities;
2) To scrutinise completed
contract agreement
amendments, cases of
enhancement of rates,
extension of contracts,
etc; 3) To audit and payment of
claims in respect of
supplies made or services
rendered; 4) To schedule local
purchase vouchers, etc., to L.A.Os, for verification of
credits and to watch their
return;
5) To deal with all work
connected with the receipt
and refund of security
deposits of contractors. |
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07. |
Stores Audit Section |
1) Cash accounts current of
military farms and remount
depots; 2) Monthly accounts and
annual productions account
of bakeries,
1978; 3) Maintenance of
statistics in connection
with and the publication and
revision of rates, pricing
of payment issue vouchers,
loss statements, service
transport indents, etc., and
adjustment of cost
thereof;
4) Audit of sale accounts
and audit and payment of
bills on account of
auctioneer’s
commission;
5) Invoices and packing
accounts of imported stores;
6) Customs duty
charges;
7) Payment of sea freight
and landing stage
bills;
8) Central purchase stores
of
India;
9) Adjustment of treasury
receipts
for
a) hospital stoppage rolls
in respect of non-entitled
personnel admitted into
hospital,
b) recoveries
made on account of loss of
stores by
individuals,
c) hire of Government
transport for amenities
purposes,
etc.
10)
Adjustment of charges on
account of medical treatment
between the Defence Services
and State Governments (other
than Madras
state);
11)Adjustment of
transactions relating to
Q.M.G.’s food
installations;
12) Recovery of extra
expenditure incurred by the
Defence Services in connect
with aid to civil powers; 13) Adjustment of claims for
losses of stores in
transit;
14) Financial review of the
working of manufacturing
establishments.
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08. |
Transportation Section |
1) To pay advances of
traveling allowance
admissible under rules and
to watch their adjustment or
to communicate them to the
audit officer concerned for
adjustment;
2) To deal with the claims
for travelling allowance
(including conveyance
allowance) and those for the
transportation of personal
effects of Services
personnel of the Army, Navy
and Air Force and civilians
paid from the Defence
Services Estimates;
3) To deal with claims for
transportation charges
debitable to annual training
grant;
4) To deal with claims for
daily allowance of Service
officers under going courses
of
instructions;
5) To audit road and river
warrants and to deal with
claims for road and river
journeys when warrants are
not
issued;
6) To audit and pay sea
passage claims of shipping
companies;
7) To audit and pay passage
allowance claims under rule
120, Travel
Regulations;
8) To deal with air passage
and air freight
claims;
9) To audit expenditure
relating to concessions
admissible to Defence
Services officers for
railway journeys while
traveling on leave at their
own
expenses; 10) To deal with disturbance
allowance claims;
11) To deal with training
camp allowance claims of
Territorial Army and N.C.C.
Officers;
12) To audit
travel concessions claims of
civilian Government servants
availed of during regular
leave; 13) To audit T.A.
claims of civilian
Government servants on
retirement. |
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09. |
Internal Audit Section |
1) Receipts, examination and
circulation of Government
letters, etc., in respect of
matters affecting local
audit of stores accounts or
others checks carried out by
Local
Audit Officers; 2) Examination of defence
expenditure with a view to
exploring ways and means of
achieving economy where practicable;
3) Examination of important
points meriting
investigation for financial
advice purposes received
from LAOs / RAOs and audit
section of the main
office;
4) Examination of sanctions
of expenditure by competent
financial authorities lower
than the Armed Forces
Headquarters in the exercise
of the financial powers
conferred on
them; 5) Continuous examination
and review of the
organization of Controller’s
own office and the work
conducted in the several
sections and by the local
audit
staff; 6) Tendering financial
advice to the local
administrative authorities
and rendition of quarterly
report to the CGDA showing
items of financial advice
and higher audit
tendered; 7) Disposal of special
reports and outstanding
objections of units and
formations moving out of
command or disbanded;
8) Local Test Audit Reports;
9) Draft Paras of local
audit interest received from
the D.A.D.S, for
incorporation in the Audit
Report, Defence
Services;
10) Consolidation and
editing of the quarterly
report on the Major
Financial and Accounting
Irregularities; 11) Consolidation and
rendition to the C.G.D.A. of
the annual audit
certificate; 12) Audit including higher
audit of loss statement and
preparation of statement of
losses for inclusion in the
Appropriation Accounts under para 547, Defence Audit
Code;
13) Reference from L.A.Os /
R.A.Os and audit of
procedural
matters; 14) Tour notes and Reviewing
Officer’s Reports; 15) Audit Inspection
Reports, Audit Notes and the
consolidated annual accounts
of Cantt. Boards; 16) Editing and submission
of half-yearly Internal
Audit Reports to HQ
office.
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10. |
O&M Cell |
1) Preparation of job
distribution sheets for
nominated sections and for
new areas of work, as well
as updating of existing Job
Description Sheets.
Different CsDA are nominated
for preparation of Job
Description Sheets of
various sections, by the
CGDA. 2) Rationalization
of methods of work and
standardization of memos for
repetitive items of works.
The Controllers who are
responsible for the
maintenance and revision of
particular Office Manual and
other departmental Manuals,
are also responsible for the
standardization of memos for
repetitive items of work in
the offices/section covered
by these Manuals; 3)
Examination of the received
from various personnel under
the "Suggestions Scheme" and
after scrutiny by Local
Suggestion Committee to
project the approved
suggestions to CGDA for
finalisation. 4) Collection and supply of
data and other particulars
required by SIU. 5) The following areas of
work are also dealt with
:- (i) Introduction of
level
jumping, (ii) Improvement in the
filing
system, (iii) Introduction of
sophisticated office
machines, (iv)
Standardization of office
Notes of repetitive type, (v) Elimination of delay in
disposals by introducing
suitable
steps, (vi) Elimination of inter
section forwarding memos and
notes wherever
possible, (vii) Review of printed
forms for improving the
designs, reducing the size,
combination/elimination of
forms, (viii)
Re-organization of office
layout for quicker flow of
work and diminution of
avoidable movement of
documents and
records, (ix) To study the
organizational set up in
order to remove bottlenecks,
if
any. 6) A rendition of
half-yearly report to CGDA
indicating the areas of O&M
Studies conducted in the
Controllers office by 10th
July and 10th of January.
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11. |
Inspection Group |
1) To carry out, on behalf
of CDA, periodical
inspection of various
sections in Main Office and
Sub Office under his
jurisdiction.
2) To issue Inspection
Reports to the concerned
Sections/Sub Offices duly
approved by JCDA/CDA. 3)
To take follow up action to
watch the rectification of
omissions lapses pointed out
in the Inspection Report.
4) To ensure that suitable
remedial action is taken by
Sections/Sub Offices to
avoid recurrence of similar
lapses in
future.
5) To keep a record of
Inspection of Sections/Sub
Offices carried
out. 6) To keep the Inspection
Manual up-to-date in
conformity with revised
orders/procedures issued
from time to
time. 7) To render a half yearly
report by 31st October and
30th April to CGDA
indicating the detail of
inspection carried out upto
the end of the half year
ending September and March
the more important points
noticed and the remedial
action taken.
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12. |
IFA Section |
1) Shall be the Internal
Financial Adviser;
2) Shall report directly to
the respective Admin and
Executive authorities;
3) Shall advice the various
authorities all financial
matters under the delegated
powers which are exercised
in consultation with the
IFA;
4) Will concur/scrutinize
cases/proposals relating to
purchase, projects,
equipments, losses and
disposals etc. under the
delegated powers;
5) Shall conduct
pre-scrutiny of supply
orders/contracts;
6) Must streamline
procurement procedures where
necessary to reduce
lead-time and over come any
other bottlenecks with the
concurrence of MOD/MOD(Fin);
7) Must keep himself closely
associated with the
formulation of important
proposals from the
conceptual stage;
8) Must vet demands emerging
as a result of item-wise
provision review in respect
of all Class ‘A’ stores and
requirement of all Class ‘B’
stores restricted to items
such as tyres/tubes,
batteries etc;
9) Must have access to upto
date record of item-wise
committed liabilities;
10) Must assist in
formulation of budget at
different stages and
monitoring of expenditure
against the budget
allotments by constant
review of the progress of
expenditure;
11) Must see the proposals
for supplementary demands
for grants and ask the
executive to surrender the
anticipated savings within
the time schedule;
12) Must ensure regular and
timely rendition of various
reports and returns;
13) Must maintain continuous
liaison with the executive
and financial authorities at
different levels to ensure
effective financial
management;
14) Must participate in
various TPCs/PNCs;
15) Must assist in
implementation of
Authority-cum-Responsibility
Centre concept through an
effective MIS to the
executives;
16) Must monitor the
implementation of sanctions,
commitments and liabilities
for taking effective
measures to achieve economy,
cost effectiveness and
better resource planning;
17) Must monitor the
processing of Draft
Para(s)/Audit Para
(s)/Internal Audit
objections to ensure
attention and speedy
clearance and get remedial
measures initiated;
18) May assist in
rationalization of
maintenance expenditure and
inventory management and
management procedures;
19) Must scrutinize all
financial proposals
requiring Govt sanctions;
20) May scrutinize proposals
for
enhancement/re-delegation of
powers to various
admin/executive authorities;
21) May device and maintain
an adequate MIS;
22) May undertake vetting of
tender documents prior to
being issued to
vendors/contractors;
23) Must insist association
with post contract stage
developments having
financial bearing like
granting of extension of
time, levy, recovery/waiver
of liquidated damages, risk
purchases etc;
24) In case of
doubts/difference of opinion
the matter should be
referred to CGDA for a
decision. |
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13. |
Engineering Section |
1) Scrutiny of
Administrative Approvals and
Technical
Sanctions; 2) Check of Appropriations
and Re-appropriations; 3) Scrutiny of
Re-appropriation Statements
of
buildings; 4) Scrutiny of demolition
statements; 5) Submission of prescribed
Reports and Returns in
connection with the
accounting and audit of M.E.S.
expenditure; 6) Scrutiny of Sale
Accounts; 7) Preparation of Annual
Review of M.E.S Expenditure
and financial stock taking
in
M.E.S; 8) Provision of Cash
assignments to M.E.S.
Officers /
M.E.Os; 9) Certain adjustments
pertaining to Sub-Audit
Officer's Accounts and
adjustments of cost of
stores issued to Engineer
units (other than for F.P. &
T.G. and other grants for
which Miscellaneous Section
is
responsible; 10) Review of Balances under R.D.R. Heads relating to
M.E.S. and submission of a
report annually to Accounts
Section; 11) Receipt and disposal of
Invoices and Packing
accounts in respect of M.E.S; 12) Receipt and disposal of Defence I.D.Schedules from
other
Controllers; 13) Receipt of Punching
Medium from various Unit
Accountants, Printed
Compilation from EDP Centre
and their
verification; 14) Receipt of Monthly
Expenditure Returns from the G.Es and their
acknowledgements; 15) Scrutiny of sanctions
accorded by D.L. & C.
Directorate (as distinct
from M.E.Os, for which
Miscellaneous section is
responsible); 16) Scrutiny of Terminal
Compensation claims
forwarded by the D.L. & C.
Department as well as
M.E.S; 17) Scrutiny of Monthly O.I.S. received from the
Unit Accountants and their
further
pursuit; 18) Preparation and
submission of half-yearly O.I.S; 19) Cases of higher
audit
objections; 20) Test audit objections
including important
preliminary slips containing
a definite and formulated
objection (other than those
mentioned in para 4
above; 21) Draft paras (other than
those mentioned in para 4
above); 22) Audit Reports to higher
authorities; 23) Questions relating to
recovery of license fee and
allied charges i.e,
interpretation of rules in
A.R.I. Quarters and Rents
and other connected rules
and
orders; 24) Scrutiny of vetting of
contracts, amendments and
deviation orders thereto and
solution of all disputed
items therein and of all
points of doubt either
raised by a contractor or by
any officer of the
Government; 25) Cases
involving criticism of
administrative authorities
on the acceptance of tenders
or the working of
contracts;
26) Audit and authorisation
of claims arising out of
M.E.S. contracts, etc. |
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14. |
Office Automation System |
An integrated Office
Automation System for
automating various items of
work in a Controller's
office starting from
dak/diary to issue of
cheques and the post payment
activity of cheque linking
etc. has been envisaged and
the System consists of the
following Modules :-
Module 1 :- Computerisation
of payment of contractor's
bill for
suppliers/services. Module 2 :- Computerisation
of personal claims received
in 'T' & 'Medical'
section. Module 3 :- Computerisation
of Dak/Diary and marking of
disposal in respect of
complaints, special/DO
letters, telegrams,
valuables
etc. Module 4 :- Cheque linking
in accounts Section. Module
5 :- Maintenance of Debt
Head Registers.
The system has been
developed in Visual FoxPro 5
and Software has been
designed for distributed
applications for
implementation under
client-server network
environment. It is the first
on-line system of the
department wherein
processing is to be done by
staff/officers themselves.
The role of EDP personnel is
limited to system
administration and
maintenance. The system is
quite user friendly and
requires only a basic
knowledge of using personal
computers. Audit checks to
be carried out on the bills
has not been disturbed.
Authentication of documents
at various levels as laid
down in manuals has been
kept intact.
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Duties performed by Area
Accounts Office Shillong :-
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Sl No |
Name of the Sections |
Brief Description of Works Dealt with by the Sections |
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01 |
Pay Section |
1) Payment and audit of all
claims to pay and
allowances, other than
traveling and duty
allowances, of civilian
Gazetted officers and
establishment paid from the
Defence Services Estimates;
2) Payment and recovery of
leave salary and pension
contributions in respect of
civilian personnel lent for
service to and from civil
departments of the Central
Government and the various
State and foreign
Government, statutory bodies
etc;
3) Classification of all
receipts and payments
brought to account through
pay bills or other claims
dealt with in the section;
4) Audit of annual
establishment returns in
respect of permanent non-Gazetted
civilian personnel.
5) Maintenance of leave
accounts and submission of
reports on the title to
leave of Civilian Gazetted
officers.
6) Maintenance of History of
Services of Civilian
Gazetted Officers.
7) Payment of pay bills of
officers and establishment
of the Controller's own
office including sub-offices
and post audit of pay bills
officers and establishment
of other Defence Accounts
offices allotted for the
purpose. |
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