Duties performed by different Sections in the Main Office of CDA Guwahati :-

Sl No Name of the SectionsBrief Description of Works Dealt with by the Sections
01Records Section1) 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.
02Administration Section1) 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
03Accounts Section1) 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.
04Disbursement Section1) 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.
05Miscellaneous Section1) 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.
06Stores Contract Section1) Audit and payment of bills for expenditure of a contingent and miscellaneous nature and miscellaneous claims in respect of unit allowances;
2) To scrutinise comparative statement of tenders before contracts are sanctioned and executed by the administrative authorities;
3) To scrutinise completed contract agreement amendments, cases of enhancement of rates, extension of contracts, etc;
4) To audit and payment of claims in respect of supplies made or services rendered;
5) To schedule local purchase vouchers, etc., to L.A.Os, for verification of credits and to watch their return;
6) To deal with all work connected with the receipt and refund of security deposits of contractors.
07Stores 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.
08Transportation Section1) 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.
09Internal Audit Section1) 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; c
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.
10O&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.
11Inspection 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.
12IFA 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.
13Engineering 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.
14Office 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.

Duties performed by Area Accounts Office Shillong :-

Sl No Name of the SectionsBrief Description of Works Dealt with by the Sections
01Pay 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.