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रक्षा लेखा प्रधान नियंत्रक ( उत्तरी कमान) , जम्मू
Principal Controller of Defence Accounts
(Northern Command),Jammu

Section

Record Section

WORK DISTRIBUTION
Objectives- 1. To eliminate delays by prompt distribution of inward dak and prompt dispatch of outward dak
2. To contribute to the efficiency of office by maintaining an update library.
3. To ensure efficient and update “Records Management”.
Duties 1. To receive, register and distribute inward daknbsp;
2. To dispatch outward dak.
3. To maintain the office library.
4. To receive, list arrange in a methodical manner, and preserve/records in the record room to destroy time-expired records.
5. To procure, distribute and correct books of regulations, Army Instructions, Army Orders etc.

Store Contract Section

WORK DISTRIBUTION
Objective 1. Payment of Third Party Bills within stipulated timeline
Duties 1. Payment and Pre-audit of LP bills of ASC, Ordinance and EME.
2. Payment and Pre-audit of bills with respect to Army Commander’s Special Financial Powers and IT grants.
3. Payment of Ration Money Allowance of Service Officers.
4. Booking and adjustment of S&S Imprest accounts.
5. Scrutiny of ASC Contracts and connected correspondence.
6. Adhoc hiring of CHT
7. Nerrick rates of Porters & Ponies.
8. Post audit of CHT, Porter & Ponies and 95% ASC supplier’s payments.
9. Detailment of representatives for Panel proceedings of ASC and CHT contracts.

M Section

WORK DISTRIBUTION
Objectives 1. Audit and Payment of bills relating to the miscellaneous expenditure to upkeep and training of the Army.
Duties 1. Pre/Post audit and payment of bills for expenditure of a contingent and miscellaneous nature in respect of unit allowances
2. Audit of charges paid from grants such as amenities grant, educational training grant, technical training grant, technical training instructional & equipment grant, signal works services grant etc.
3. Adjustment of audit fees recoverable from Cantonment boards for audit of their accounts by the Defence Accounts Department.
4. Payment of Imprest Advances on IAFF-1036.
5. Scrutiny of Conservancy Services Agreements.
6. Placement of cash assignments for ECHS, ATG and Contingency charges (DEOs).
7. Post audit of vouchers w.r.t. ECHS cash book.
8. Concurrence/payment of S&S advances of Op Sadbhavna projects/activities.
9. Post audit of Op Sadbhavna after completion of projects.
10. Pre-audit of Motor Accident Claims Tribunal (MACT).
11. Pre-audit of medical reimbursement claims in respect of service officers/personnel.

Disbursment Section

WORK DISTRIBUTION
Objectives 1. Objective of disbursement section is to arrange promptly for disbursement on behalf of the DAD & defence Services in the allotted spheres, safeguarding the interests of Govt.
Duties 1. To generate cheques and schedule-III against bills passed by Audit Sections
2. To dispatch cheques, Cheque slips and cash assignment letters.
3. To arrange for cash assignments on Treasuries/Banks in favour of disbursing officers authorized to make payments.
4. Safe custody and accounting of cheque Pads, MICR cheque Books, defence Cheque Books & cheque Rolls and issue of cheque Books to Area Accounts Offices etc.
5. Issue of cash requisition books in bulk to AAO (P), M Sec &, S/c Sec on demand.

Pay Section

WORK DISTRIBUTION
Objectives 1. Payment of all claims to pay and allowances (other than traveling and daily allowances) of Defence Civilian Officers and establishment .
Duties:- 1. Audit and Payment of all claims to pay and allowances (other than traveling and daily allowances) of Civilian Gazetted Officers and establishment paid from the Defence Service Estimates. At present, three Area Accounts Offices (Pay) located at Srinagar, Udhampur and Leh are dealing with this work, besides, Pay Section of Main Office at Jammu. The overall number of civilian gazetted officers and other establishment under pay audit jurisdiction of this office is 12000
2. Payment of cash requisitions on account of Pay and Allowances of Industrial employees of FOD's/FAD's and adjustment of Temporary Labor Bills (TLB's) being received from LAO duly checked.
3. Forwarding of LPC's in respect of Civilian Gazetted Officer and other establishment duly affixed with LPC seal and verified by concerned Pay Audit office to the Pay Accounts office under whose jurisdiction the individual is transferred.
4. Forwarding of data sheet of Civilian Gazetted Officer and establishment to PCDA (Pensions) Allahabad duly checked and verified.
5. Forwarding of final settlement of GP Fund cases to CDA (Funds) Meerut duly verified for finalization in respect of Civilian Gazetted Officer and other establishment.
6. Pay fixation of all non-industrial defence civilians.
7. Circulation of all Govt. orders relating to service conditions of Defence Civilians (Industrial/non Industrial) to our Sub Offices.
8. 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.
9. Classification of all receipts and payments brought to account through pay bills.
10. Audit of annual establishment returns in respect of permanent Civilian non-gazetted and gazetted officers.

Administration Section

WORK DISTRIBUTION
Objectives 1. General administration of the 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.
Duties 1.General administration of the 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. Conducting Departmental examinations.
5. Grant of Duty allowances.
6. Maintenance of Service Books.
7. Office security and care of office building furniture, Office equipment.
8. Diarisation and distribution of secret, confidential and demi-official letters and other communication received in the office.
9.Audit and payment of pay bills, sy. Bills, TA/DA and other including advance of gazetted and non- gazetted personnel of the office.
10.Custody, disbursement and accounting of cash.
11. Payment and recovery of leave salary and pension contribution in respect of persons lent to and from the Defence Accounts Department.
12. Control and distribution of grant-in-aid for amenities.

Information Technology & Systems (IT&S)

Office Automation
Vision DAD was one of the pioneers in adoption and implementation of Information Technology in Government functioning. Different aspects of work were automated through software/tools developed & maintened by IT domain experts within Department
Objectives 1. The main objective of IT&S Section is to facilitate the cetrally controlled office automation tool Tulip in the Main Office Jammu.
2. Administration of Local servers to run the automation tools / projects smoothly in the main office and sub-offices under the jurisdiction of PCDA (NC)
Duties 1. Automate routine transcription.
2. Simplify maintenance & retrieval of information.
3. Support Senior - level Executive with MIS reports.
4. Facilitate Junior - Level Executive/Superior staff with Monitoring reports.
5. Use of LAN for resources sharing and data sharing.
6. Troubleshooting of day to day issues arised in the technology front.
7. Planning and execution of procurement of IT hardware/Software and its distribution
8. Upkeepment of critical and regular IT Hardware through AMC

Engineering Section

WORK DISTRIBUTION
Objectives 1. To advise administrative / Executive authorities on the financial / management aspects of work and contracts.
2. To advise on revenue aspects relating to license fee and allied charges.
3. To pay promptly and correctly for works executed by the contractors.
Duties 1. Scrutiny of Administrative Approvals and Technical Sanctions.
2. Check of Appropriations and Re-appropriations.
3. Scrutiny of Re-appropriation statement of buildings.
4. Submission of prescribed Reports and Returns in connection with the accounting and audit of MES expenditure.
5. Preparation of Annual Review of MES Expenditure and financial stock taking of MES.
6. Provision of Cash assignments to MES officers / DEOs.
7. Review of balances under RDR heads.
8. Receipt of Punching Medium from various AAOs GE , Printed compilation from EDP Centre and their verification.
9. Receipt of Monthly Expenditure Return from the GEs and their scrutiny.
10. Receipt and disposal of Defence ID Schedules from other Principal Controllers / Controllers.
11. Scrutiny and 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.
12. Audit and authorizations of Claims arising out of MES Contracts, etc. i.e. Payment of Final Bills.
13. Post Audit of Paid Cash Vouchers received from AAOs GE
14. Check of Arbitration cases.
15. Advance payments on Hand receipts in respect of deposit works and payments of other Hand Receipts.
16. Payment and adjustment of S & S Imprest Advances in Engr. Regts. for Operational works.
17. Adjustment of CP Vouchers / TBOs in respect of Stores pertaining to Engineer Regiments.
18. Monitoring of MFAI items related to works.

Accounts Section

WORK DISTRIBUTION
Objectives 1. To provide accounting and financial information to executive authorities for the performance of their Managerial functions.
2. To provides timely and accurate figures to Govt. for preparation of financial accounts of the Defence Services.
Duties 1. Maintenance of Debt Head Registers.
2. Settlement of transactions under the Defence Proforma Accounting procedure.
3. Reconciliation of the balances as per monthly statement of closing balances of RBI with the balances worked out in the books of the Controllers.
4. Watching clearance of the outstanding in respect of suspense heads under the Defence Proforma Account "Remittance into Banks/Treasuries", Cheques and Bills, Reserve Bank Suspense, Reserve Bank Suspense English Translations and Reserve bank Suspense unclassified and the Remittance Heads Accounts with States etc.
5. Processing of transactions relating to Exchange Accounts between Controllers of Defence Accounts.
6. Watching progress of expenditure against allotments in respect of locally controlled heads and rendition of monthly statements of expenditure to the local controlling authority and checking of budget estimates received from them.
7. Maintenance of Defence Ledger.
8. Preparation of Reviews of Balances in respect of Defence and DAD.
9. Preparation of annual statement of expenditure under Head 2049 Interest on other obligations.
10. Checking of annual consolidated balanced accounts of Defence Services.
11. Charged Expenditure.
12. Settlement with PAO's Ministries.
13. Suspense Head Clearance thereof and watching of Fictitious code head and Misclassification code heads.
14. Rendition of statements No. 3,4,11 of financial accounts.
15. Linking of paid cheques with schedule - III.
16. Linking of MROs and DMROs.
17. Issue of Non-payment certificates on account of loss cheques.
18. Transactions on account of receipt of MROs with AG (J&K)
Role of Accounts Section 1. Accounts Section is usually under the in-charge of a Group Officer (ACDA or DCDA) with certain number of Accounts Officers under him. Under each Accounts Officer, three or four groups are placed which are formed with reference to the work done by each group. The group is normally under the charge of AAO/Section Officer (A/cs) under whom 7 to 8 Auditors work. Work in the group is done by the Auditors/Clerks under the supervision of AAO / SO (A).Accounts Section is centrally responsible for the maintenance of accounts in respect of debt heads for effecting settlement of Railways, P&T, Dept. of Supply, AGs and other Ministries/Deptts. Etc., for watching progress of expenditure against allotment in respect of locally controlled heads, for the preparation of budget, for watching clearance of outstanding in respect of suspense Heads, preparation of Review of Balances and adjustment of Defence transactions with other countries etc.
2. Preparation of schedules from Punching Media and supporting vouchers in respect of Remittance/Suspense Head.
3. Maintenance of Debt Head Registers.
4. Settlement of transactions under the Defence Proforma Accounting Procedure.
5. Remittance of Defence Services into Bank and Treasuries.
6. Transactions originating in Defence Books, which are adjustable against the balance of the Central (Civil), State Govts. Railways, Post and Telegraphs and Dept of Supply.
7. Reconciliation of balances with the books of the Reserve Bank.
8. Settlement of Inter Governmental/Departmental transaction with Central Ministries Dept./State Govts. etc.
9. Verification and reconciliation of outstanding under the suspense and remittance heads.
10. Exchange Accounts among Controllers of Defence Accounts.
11. Accounting and adjustment of transactions relating to Defence Accounts Department receipts and expenditure
12. Adjustment of Defence transactions arising in England and adjustable in India, payments in India on behalf of UK Govt. by the Defence Accounts Officers
13. Adjustment of transactions with Foreign Govt. other than UK
14. Banking of Regimental Funds
15. Preparation and submission of Budget Estimates
16. Watching progress of expenditure against allotment in respect of Locally Controlled Heads.
17. Estimates in respect of DAD Heads.
18. Review of compilation.
19. Maintenance of Defence Ledger.
20. Closing of Accounts Books.
21. Preparation of Review of Balances

AT(ORs)

WORK DISTRIBUTION
Objectives 1. Monitoring of functioning of PAOs falling under administrative jurisdiction of this command.
Duties 1. Issue of clarification on points of  doubts raised   by PAOs.
2. To examine the orders issued by the competent  authorities on Pay & Allowances of JCOs/ORs/ NCEs and circulate To PAOs.
3. Issue of cheques on account of AFPPF / DLIS in r/o deceased PBORs.
4. Submission of Reports & Returns To CGDA Received From PAOs.
5. Monitoring Of Data Scheduling on weekly basis to ensure regular and even flow     of data to facilitate timely cleaning and closing.
6. Review of PAO (ORs) being carried out every quarter and report issued after PCDA’s approval.
7. Issue of Payment Authority  on account Of House Building Advance, taken by PBORs.

Fund Cell

WORK DISTRIBUTION
Objectives 1.
Duties 1. Receipt & Despatch of dak related to Fund Cell.
2. Receipt of GPF Schedules of Defence Civilians excluding DAD Staff from various Pay Audit Offices / Sections.
3. Reconciliation of GPF Schedule amount with compiled actual, making of batches thereof for processing in EDP Centre, Edit list checking.
4. Clearance of Local / Super Review Rejections, Minus Balance Cases, Wanting Schedule Amount.
5. Dealing with discrepancy and complaint cases, Nomination, Date of Birth cases and Missing Credit Cases regarding GPF.
6. Receipt of CCO-9 from CDA (Funds) Meerut and its distribution to concerned Pay Audit Offices / Units.
7. Issue of Payment Authority  on account Of House Building Advance, taken by PBORs.

Review Section

WORK DISTRIBUTION
Objectives 1. Page Under Construction
Duties 1. Page Under Construction

TA Section

WORK DISTRIBUTION
Objectives 1.
Duties 1. To pay advances of travelling allowance/Leave travel concession 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 civilian Officers and Defence civilians paid from Defence Services Estimates.
3. To deal with claims for daily allowances of Civilian officers under going courses of instructions.
4. To audit travel leave concessions claims of civilian Govt. servants.
5. To audit T.A. claims of civilian Govt. servants on retirement

O&M Section

WORK DISTRIBUTION
Objectives 1. Training of new recruits.
2. In-house training at operative level.
3. Training for candidates appearing for SAS exams.
4. Identification of training needs.
5. Proper identification of trainees being sponsored for various courses being run by attached RTCs.
6. To arrange for conduct of Seminars/Workshops on certain selected topics.
Duties 1.The Controllers Training Committee shall be responsible for planning and organizing suitable training programs either in their own offices or through RTCs / N.I.M.A . Training Managers shall have to play a crucial role in providing the essential inputs to the CTC. The annual plan of training within a broader frame work of long term prospects plan shall be prepared by Training section of Controllers office in respect of their own staff before the beginning of the financial year.
2. The Training Cell in the Controller’s office shall endeavor to develop suitable infrastructure for organizing Induction and In-Service training program for imparting necessary training. The suitable infrastructure shall cover the Physical Infrastructure, Faculty and Course Material as well.
3. Attempts shall be made to institutionalize the SAS library in the Controllers office, Area Accounts offices, and Factory accounts Offices. The library shall contain copies of all the relevant codes and manuals , SAS examination guides , past question papers etc.
4. The functions of the training cell is to instruct , train and guide the employees of the department in various aspects of work done in the Department, its potential to conduct the system study and come out with changes in the system by avoiding redundancies, by incorporating better work ethics etc.
5. Monthly training courses as per approved calendar of courses.
6. Quarterly training meetings of IDAS officers.
7. Quarterly meeting/ conference of AAOs of sub offices.
8. Sponsoring of officers and Staff to RTC Meerut.
9. Sponsoring of officers and staff to ISTM Delhi.
10. All reports and returns related to Training cell.

Interal Audit Section

WORK DISTRIBUTION
Objectives To assist Administrative and Executive authorities in inproving the financial administration of the units and formations under their Command
2. To ensure that financial and other resouces placed at the disposal of the Administrative & Executive authorities are utilized in the best interest of State
3. To keep the Administrative $ Executive authorities and CGDA informed periodically of the General State of Financial Management.
Duties To ensure local audit of store accounts/inspection of cash account of units/formation covred by organization is carried out effectively by the LAO/RAO.
2.Receipt and examination of Gevernment letters related to Local Audit of Stores.
3. Examination of important internal Audit points emerging from audit received from LAOs/RAOs/AOGEs and Audit sections of the main office.
4. Financial Advices tendered by the LAOs/RAOsAOGEs to the units/formations are consolidated in this section and submit quarterly report to CGDA.
5. Disposal of Special Audit Reports (SAR) and Outstanding Objections of units and formations moving in/out f Command/disbanded and in turn pass on the objection to the concerned LAO for audit purpose.
6. LTARs/LTANs/Draft Para/Audit Para being monitored and follow up action is taken by this section. replies from units being forwarded to the Director of Audit, Defence services.
7. To monitor follow uo action on test audit objection. The internal Audit section maintain a record of the action taken on LTARs, Draft Para and Audit Para and render a progress report to HQ office on monthly basis.
8. Consolidation report on the MFAI, IAR, and Appropriation Accounts & AAC and its rendition to the CGDA.
9. Tendering Financial Advice to the local administrative authorities and rendition of quarterly report to the CGDA.
10. Rendition of Financial Audit Report for loss statement received from Peace units/formation as per Para 547 of Defence Audit Code.
11. Approval of Local Audit programe (LAP) on half year basis with reference to VCR maintained by this section and receipt of LACR/IRCR for scrutiny and approval on monhtly basis.
12. Conduct of Quarterly Audit Conclave by this section to settle/discuss the new as well as long outstanding objection, MFAI, IAR and super Review cases to bring them to the resolution table.
13. To analyse the audit observations included in MFAi, IAR and AAC and suggest systematic/procedural changes to prevent recurrence of irregularities.

Store Audit

WORK DISTRIBUTION
Objectives _________
Duties 1. Cash accounts current of Military Farms.
2. Maintenance of statistics in connection with and the publication and reversion of rates of POL.
3. Checking pricing of Payment Issue Vouchers and adjustment thereof.
4. Pricing of Loss statements in respect of units on war system of accounting.
5. Audit of sale Accounts and Audit and Payment of bills on account of Auctioneer's Commission.
6. Scheduling and Watching of acknowledgement of Invoices and Packing Accounts of imported stores.
7. Scheduling and watching of acknowledgement of Central Purchase of stores.
8. Adjustment of Treasury Receipts for:-   i) Hospital Stoppage Rolls in respect of non entitled persons admitted into hospitals. ii) recoveries made on account of loss of stores by individuals. iii) hire of Govt. Transport for amenity purposes etc. iv) sale of ration, clothes, POL, fuel, TPT. v) auction of different stores.
9. Adjustment of charges on account of medical treatment of Para Military Forces (Hospital Stoppage Rolls).
10. Recovery of extra expenditure incurred by the Defence Services in connection with aid to civil power.
11. Scheduling of E copies of vrs received from outside Command.