procedure manual - cda guwahati · this procedure manual is a departmental publication, ......

DEFENCE ACCOUNTS DEPARTMENT

PROCEDURE MANUAL

OF THE

OFFICE OF THE CONTROLLER GENERALOF DEFENCE ACCOUNTS

Revised Edition 2007

Issued by the Authority of the CONTROLLER GENERAL OF DEFENCE ACCOUNTS

PREFACE

This Procedure Manual of the office of the C.G.D.A contains instructions for the conduct and disposal of work dealt with in the various sections. The Manual would also be useful to the PCsDA/CsDA offices to know the procedure being followed.

2. All officers and members of the establishment should make themselves fully conversant with the contents of the Manual. Their particular attention is drawn to the objectives of the CGDA’s office. Departmental activities should be directed towards the achievement of these objectives.

3. The contents of the Manual are not exhaustive accordingly basic and supplementary orders relevant to the subject must also be referred to. Instructions contained in the Manual are supplementary to the rules in the Departmental Codes and Manuals and also to Government regulations. This Procedure Manual is a Departmental Publication, and nothing in this Manual will be held to supersede any rule or order of the Government with which it may be at variance.

4. The AT-Coord Section of the CGDA’s office will be responsible for keeping the Procedure Manual corrected up-to-date.

5. This Manual was last issued in 1979. No further edition was brought out so far although some correction slips have been issued. This is a revised edition.

( JNAN PRAKASH )Controller General of Defence Accounts

New DelhiDated the May, 2007

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TABLE OF CONTENTS

CHAPTER-I

GENERALPara No. Page No.

Functions of C.G.D.A 1 1Objectives of CGDA’s office 2 1Duties and responsibilities of the CGDA 3 1Organisation of CGDA’s office 4-5 2-3APPENDIX- Distribution of work in Administration Wing 4-6

CHAPTER-II

ADMINISTRATION WINGObjective of Administration Section 6 7Officers of the IDAS Recruitment 7,8 7Promotions 9,10,16,17 7-11Probation pay and conditions of service 11,12 9,10Leave 13 10Right to Information 14 10Conduct Rules 15 10Postings and Transfers 18 11List of IDAS officers 19 11Pension 20 11History of services 21 11Confidential Reports 22,23 11,12Examination of Probationers 24 12Methodex Cards 25 13

Accounts Officers & Sr. Accounts OfficersAppointment 26, 27 13,14Increments 28 14Leave 29 14Methodex Cards 30 14Confidential Reports 31 14,15Deputation 32 15General Roster of Senior Accounts Officers & Accounts Officers 33 15

Subordinate Accounts ServiceAppointment 34 15,16Promotion 35 16Probation 36 16Reservation of Vacancies 37 16Assistant Accounts Officers & Section Officers (A) 38 17Confidential Reports 39 17General Roster of Asstt. Accounts Officers & SOs(A) of SAS 40 17

II

Clerical ServicePara No. Page No.

Senior Auditors 41 17Auditors/Clerks recruitment 42 17,18Promotion and confirmation 43 18Stenographers 44 18,19Record Clerks 45 19Promotion from Group ‘D’ staff to Record Clerks 46 19Permanency in Group ‘D’ staff 47 19Demand for Establishment 48 19Transfers of volunteers 49 19,20Transfer on mutual exchange basis 50 20Transfer to and from the office of the CGDA 51 20,21Transfers on administrative grounds 52 21Posting of individuals on promotion to the grade of offg. SO(A) 53 21Deputation of Gp. ‘B’&’C’ staff to other Ministries/Deptt./Public Undertaking/Autonomous bodies etc. 54 21,22Applications from staff for re-employment after retirement from service. 55 22SAS Examination 56 22,23Disciplinary cases Group ‘C’ staff 57 23,24Group ‘B’ (SAOs/AOs) 58 24,25Appeal against the penalty imposed by CDA 59 25Appeal against the penalty imposed by CGDA 60 25Suspension 61 25,26Disciplinary proceedings against retired Govt. servants 62 26Handing over cases to CBI 63 26Sanction for prosecution 64 26Complaints 65 26,27Representation against adverse remarks 66 27Suit notice from staff against penalties and adverse remarks in ACRs 67 27Writ petitions filed by the staff against penalties, adverse remarks in ACRs and connected with disciplinary proceedings in the court. 68 27Sanction under CCS (Conduct) Rules 1964 69 27Budget EstimatesDemands for grants 70 28Submission of Budget Estimates 71 28,29Revised estimates for the current financial year, and budget estimates for the ensuing year 72 29,30Budget estimates for the receipts 73 30Estimates for Central Govt. Employees Insurance Scheme 74 30Cash Requirement Estimates 75 30Distribution of Funds 76 30,31Control of expenditure under various heads in respect of Defence Accounts Department 77 31Re-appropriation of funds 78 31Appropriation Accounts 79 31,32Parliament Questions 80 32

III

Para No. Page No.

Works Projects 81 32Procedure to be followed by the section to progress various proposals. 82 32,33Provision of funds 83 33Adjustment of expenditure 84 34Completion of works 85 34Hiring/Rehiring of building for office accommodation 86(A) 34Concessions to Defence Accounts Department personnel 87 34,35Printing and supply of forms etc. 88 35Assessment of annual requirement of standard Army Forms 89 35Wall calendars and Diaries 90 36Awards from compassionate fund 91 36Condolence message 92 36Scheme of joint consultative machinery 93 36,37Staff association 94 37General Provident Fund Advances/Final withdrawals 95 37Advance for purchase of conveyance 96 38Departmental canteens 97 38Returns of immovable property 98 38,39Holidays 99 39Change of name of Government servants 100 39Alternation of date of birth 101 39Circulation of Government letters 102 39,40Appeals/Representations 103 40Bill register 104 40Bills 105,106 40,41Monthly pay bills of officers and staff 107 41TA/DA and contingent bills 108 41Payment enfacement and preparation of DP sheet 109 41,42Forwarding of paid vouchers 110 42Bank duty 111 42Disbursement of pay to absentees 112 42Title to and sanction of leave Group ‘A’, ‘B’,’C’&’D’ staff 113 43,44Budget estimates 114-116 44,45Contingent expenditure 117-120 45Telephones 121 45,46Cash book 122 46Permanent advance 123 46Register of cash received 124 46Register of money order 125 47Register of LIC Policy 126 47Supply of stationery 127, 128 47Stationary Account 129 47Custody and issue of stationery 130-132 47,48Typewriters 133 48,49

IVPara No. Page No.

Allotment of Government Quarters 134 49,50Central Govt. Health Scheme 135 50Issue of Identity Cards 136 50Handing/taking over reports 137 50Shorthand note books 138 50,51Staff Cars 139 51Security duty in CGDA’s office 140 51Photostat machine in CGDA’s office 141 51,52Delivery of post 142 52Distribution of dak 143 52The procedure of the distribution of Confidential dak/ordinary dak 144,145 53Registration of letters, cases and bills 146 53,54Distribution of letters 147 54Signals, Telegrams and urgent letters 148 54Despatch 149 54,55Franking machine and postage account 150 55Defence Civilians Medical Aid Fund 151 55Library and records 152-155 56,57Referring cases to other Ministries 156 57,58Gestetner Operators 157 58Typing Pool 158 58Annexure-‘A’ - 59Annexure-‘B’ - 60,61

CHAPTER-IIIAUDIT WING

Organisation 171-173 62Objectives 174 62Functions 175 62Duties 176 62-65Interpretation of regulations and Government Orders 177-180 65Loss or misappropriation of Govt. Funds 181 65Procedure for dealing with cases of interpretation of regulations and orders 182-186 65-68Compendium of audit decisions 187 68,69Monthly Activities Report 188 69Annual Review of Works Expenditure 189 69Relations with the Director of Audit (Defence Services) 190-193 69,70Cases of over-payment due to failure of audit for which direct responsibility is attributable to Defence Accounts Department 194-197 70,71Higher Audit and Financial Advice 198-201 71Annual Audit Certificate and Appendices A,B,C,D & I for incorporation in the Appropriation Accounts 202-207 71-76Major Financial and Accounting Irregularities (GSA) 208-209 76,77Action on LTARs & Draft Para 210 77Report of the C&AG on Defence Services 211-214 77,78

VPara No. Page No.

Annual Accounts of Military Farms 215 78Annual (Commercial) Accounts of CSD 216 79Procedure for communicating audit decisions 217,218 79,80New Pension Scheme 219 80Procedure for submission of cases 220-226 80, 81Performance Audit 227-230 81Complaint Cell 231-233 81, 82Position of CGDA in regard to:

Pay Accounts maintained by AF and Navy 234-236 82,83Pay and Accounts Office, Ministry of DefenceOrdnance Factories under the integrated set-up

Inspection GroupOrganisation and distribution of work 237 83General 238 83Objectives of inspection 239 83Functions 240 83,84Scope of work 241, 242 84Periodicity of inspection 243 84Organizing inspection 244 84Allocation of work 245, 246 84, 85Preparation and disposal of inspection report 247 85Inspection programme 248 85

Organisation and Methods Cell:Objectives 249, 250 86Duties of O&M Cell 251 86Systems and Procedure Section:Objectives 252 87Functions 253 87Detailed Instructions 254-260 87, 88Hindi Cell 261-266 88, 89Miscellaneous 267, 268 90Annexure ‘A’ - 91-94Annexure ‘B’ - 95Annexure ‘C’ - 96Annexure ‘D’ - 97Annexure ‘E’ - 98

CHAPTER-IVACCOUNTS SECTION

Objectives 281 99Functions 282 99, 100Review of monthly Revenue, Debt and Remittance Heads and Service Heads Compilation. 283, 284 100, 101Preparation and rendition of financial statement and accounts 285 101, 102Miscellaneous 286-290 102-105Adjustment of Inter-Departmental Transactions outside the books of RBI. 291, 292 105

VI

CHAPTER-VPRINCIPAL IFA WING

Para No. Page No.

Organisation 301 106Objectives 302 106Duties 303 106-108Monitoring system 304 108, 109

Inspection of IFAs:Introduction 305 109Inspection Programme 306 109Periodicity of inspection 307 109Scope of works 308 109, 110Organizing inspection 309 110Allocation of works 310 110Preparation and disposal of Inspection Report 311 110Annexure-‘A’ - 111, 112Annexure-‘B’ - 113

CHAPTER-VI

TRAININGObjective 331 114In house training 332 114Regional Training Centres 333 114Regional Advisory Committees 334 114Centres of Excellence 335 115National Institute of Defence Finance Management, Pune 336 115Training Division, Brar Square, Delhi 337 115, 116

CHAPTER-VII

CGDA-EDP SECTION

CGDA-EDP Section 351 117Functions of EDP Section 252 117Responsibilities of EDP Centre 353 117, 118

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CHAPTER IGENERAL

Functions of the C.G.D.A

1. The Controller General of Defence Accounts is the head of the Defence Accounts Department. He functions on behalf of the Secretary Defence (Finance)/ Financial Adviser (Defence Services), as the Chief Authority in all matters affecting financial advice, internal audit and the accounting in respect of expenditure pertaining to the Defence Services. Under the scheme of Departmentalization of accounts in the Ministry of Defence, the Defence Secretary will be the Chief Accounting Authority for all transactions of the Ministry of Defence and this responsibility is discharged by him through and with the assistance of Secretary Defence (Finance)/ Financial Adviser (Defence Services), who will function for and on behalf of the Chief Accounting Authority. The payments and accounting functions in respect of the Ministry of Defence are entrusted to the Controller General of Defence Accounts who will function as the Principal Accounting Officer.

Objectives of C.G.D.A’s office

2. The objectives of the office of the C.G.D.A are to ensure that

(i) the activities of the Defence Accounts Department are organized to meet the accounting, internal audit and financial advice needs of the Defence Services consistent with the policy of the Government.

(ii) adequate and up-to-date procedures obtain for efficient discharge of the functions of the Department in the field of Accounts, Internal Audit and Financial Advice.

(iii) proper planning is made in respect of personnel and facilities required for the efficient functioning of the Department in tune with modern management concepts.

Duties & Responsibilities of C.G.D.A.

3. The C.G.D.A is responsible for the administration and efficient working of the Defence Accounts Department. All Principal Controllers/Controllers in the Department function under his over-all guidance and direction and are directly responsible to him. He may on his own motion or on a reference being made to him by the Government of India or the Services Headquarters, review any audit decision of any audit officer of the Defence Accounts Department and take a final decision in the matter.

The Controller General of Defence Accounts is in-charge of the Headquarters Office of the Defence Accounts Department. He issues necessary instructions to Principal Controllers/Controllers of Defence Accounts, Principal Controller/Controllers of Accounts (Factories), Principal IFA/IFAs in matters relating to maintenance and internal audit of accounts, accounts and audit procedure, classification of receipts and charges, etc. either on his own responsibility, or after taking orders of the Government of India, if necessary. He gives audit rulings, in consultation with the Ministry of Defence (Finance), where necessary on doubtful points arising from internal audit and referred to him by the Principal Controllers/Controllers of Defence Accounts/Principal Controller/Controller of Accounts (Fys), Principal IFA/IFA. These audit rulings refer to the internal audit exercised by the Defence Accounts Department and not to statutory audit exercised by the D.G.A.D.S on behalf of the Comptroller and Auditor General.

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He assists the Government of India with advice on all questions of audit and accounts procedure relating to Defence expenditure, which may be referred to him.

He maintains up-to-date and relevant information relating to personnel management assesses the requirements of officers and establishment for the whole department and posts them to the various offices according to their requirements. He also sends at his discretion officers and staff on deputation to the Ministries, other Government Departments and Public Sector Undertakings. He coordinates and pursues with the Government the projects of office and residential accommodation required by the Department at various stations. He coordinates the funds requirements of various Controllers Organizations, prepares budget estimates for the Department, makes budgetary allocation of funds to the Principal Controllers/Controllers and watches their utilization.

The Controller General of Defence Accounts prepares an annual Statement of Central Transactions (SCT) of Defence Services Receipts and charges each year and sends it to the Controller General of Accounts, Ministry of Finance, and Department of Expenditure, New Delhi on the date prescribed by them. The statement of Central Transactions is prepared from the material available in the Consolidated Compilation of Revenue, Debt and Remittances Heads for March Supplementary (including correction thereto if any).

A copy of the Statement of Central Transaction will also be forwarded by the Controller General of Defence Accounts to the Ministry of Defence (Finance), the Principal controllers/Controllers of Defence Accounts and all command officers of DGADS.

He prepares certain subsidiary statements in connection with the Appropriation Accounts as prescribed in Defence Audit Code and submits them to the Financial Adviser, Defence Services/Secretary (Defence Finance). He also renders annually to the Financial Adviser, Defence Services/Secretary (Defence Finance) an Audit Certificate on the accounts of the Defence Services.

He prepares the portion of the combined Finance and Revenue Accounts pertaining to the Defence Services and submits it to the Controller General of Accounts and Director General of Audit, Defence Services for incorporation in the combined Finance and Revenue accounts of the Central and State Government in India. He is the Principal Accounting Officer for the Civil Estimates of the Ministry of Defence. He prepares the Appropriation Accounts of the above Estimates and sends the same to the Financial Adviser, Defence Services/Secretary (Defence Finance) and the Defence Secretary for onward transmission to the Controller General of Accounts and Director General of Audit, Defence Services.

He also prepares the statement of central transactions in respect of Civil Estimates and forwards it to the Controller General of Accounts.

Organisation of C.G.D.A’s Office

4. (i) The office of the C.G.D.A comprises Administration, Audit, Accounts & Budget, Training, Pr. IFA and EDP wings. Each wing is sub-

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divided into functional groups as shown in Appendix-I to this Para, Appendix-I to Para-176.

(ii) There are two Additional Controllers General of Defence Accounts under him, who are in charge of Audit wing. There are two Principal Controllers of Defence Accounts who are in charge of HRD and IFA Wings. There is a Joint Controller General of Defence Accounts in charge of Administration and other Joint Controllers General of Defence Accounts in charge of various Audit/Accounts/Training/Pr. IFA/EDP Wings. These officers are assisted by the Senior Deputy Controllers General/Deputy Controllers General of Defence Accounts, Assistant Controllers General of Defence Accounts, Senior Accounts Officers and Accounts Officers for the various groups under their charge.

5 (i) The General Section which was hitherto looking after the internal administration of C.G.D.A’s office now forms part of Administration Section on reorganization of the Section.

(ii) The C.G.D.A's office is organized broadly on the pattern of a Controller’s Office. The procedure laid down in the different Office Manuals is also applicable to the various functions in C.G.D.A's office wherever such provisions are relevant.

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APPENDIX-I (See Para-4)

DISTRIBUTION OF WORK IN ADMINISTRATION WING

Group Broad description of functions

AN-I (IDAS) All matters concerning IDAS officers and other Gp-A posts. viz Recruitment, Promotions, Confirmation, transfers, Representation/appealsConfidential reports

AN-II (A.O) Work relating to the DPC for promotion to A.O’s Grade, SAO’s grade, Hindi Officer’s grade, Sr. PS grade. Promotion, Transfer, confidential reports, of SAO/AO/Sr.PS except discipline.

AN-III (Coord) Opening-closing of DAD offices. Creation of new posts of SAOs/AOs/Sr.PSMonitoring/clearance of arrears/weekly progress report.Review of reports and returns pertaining to administrative matters.Diarising and distribution of classified dak. Preparation of DP Sheets in respect of payments in CGDA’s office.Legal Cell work of CGDA’s office, Processing of applications received under RTI Act.

AN-IV (Establishment)

General Administration including postings, transfers, ACRs, and discipline in CGDA’s office.Budget Estimates-CGDA office.Pay bills of officers and staff.GP Fund advance, House building advance and other advances—officers and staff.Screening of staff after 50/55 years of age.Receipt, diarizing and distribution of dak, telegrams, Govt. letters etc.Despatch of dak, telegrams etc. and maintenance of stamp account.Pension task including cash payment in lieu of unutilized Earned Leave on the date of retirement; Maintenance of service book and leave Accounts.Arranging Security passes for the staffPeriodical destruction of old records.Maintenance of Library, keeping all the books of Regulations etc. corrected up to date.Issue of no objection certificate for passport.

AN-V (Cash) Cash transactions, disbursement of pay and allowances of staffEmployment of Causal Labour.Security measures.Payment of contingent and other charges. Receipt and distribution of cheques for contingent & other chargesAccommodation for office and staff. Maintenance and control of staff cars.Provision and maintenance of Dead stock-Articles, Medical bills.Housekeeping in CGDA’s office.

AN-VI Accounts Section of CGDA’s officeJCM and Staff Associations

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AN-VII Budget estimates of DAD and budgetary control, Allocation of funds under locally controlled heads and P-Loans and Advances.Parliament questions.Orders on House Building Advance.Sanction of permanent advance to sub-offices.Regularisation of losses in DAD, Condemnation Board Proceedings.Awards, Fees and Honorarium.GPF advance/withdrawal of PCsDA/CsDA.DAD Employees Co-operative Societies.Allocation of funds of CSD.Representation relating to discrepancy in GP Fund.Advances for House Building and Conveyance by PCsDA/CsDA.Orders regarding medical reimbursement claims.CGHS Scheme.Family planning allowancesDefence Civilian Medical Aid Fund

AN-VIII Demand for establishment.Fixation of strength in the Controllers’ organization.Framing of Recruitment Rules for Group C & D Services and amendments thereof.Conversion of Ty. Posts of Group C & D to permanent posts.Verification of character and antecedents.Compassionate appointments.D Section work of CGDA’s office

AN-IX Deputation Group C Staff and AAOs/Permanent absorption of Group C staff in outside organizations. Inter-command transfer of AAOs/SOs (A).Promotion to the grade of Supervisor (A/Cs)Provisioning of SAS Pt.II passed candidates

AN-X Inter-Command transfer of Group C & D staff except SOs (A).Transfer of Group C staff to and from CGDA’s office.Transfer policy and connected matters.

AN/XI Promotion, ACP, Probation and Confirmation in respect of AAOs, PS (Gp.B) and Group C and D Grade; and de-reservation of vacancies of AAOs, SOs (A), Senior Auditors grade and Auditors grade.Screening of staff after 50/55 years. Termination of service under Rule 5 of CCS (TS) Rules.

AN/XII Formulation of plans, budget allocation and monitoring of progress in the field of construction of permanent office/residential accommodation for DAD.

AN-XIII All matters relating to discipline / vigilance cases of Group B, C and D staff.Complaints against DAD staff.Rendition of Reports and Returns on disciplinary cases to higher authorities.Representation against adverse remarks in CRs up to AAOs level and general orders regarding CRs.Cases of defalcation/fraud.

AN/XIV Orders/ cases regarding Pay & Allowances to DAD Staff.Orders/ cases regarding increment, Leave, Medical –Reimbursement

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SAS Group Matters relating to SAS Examination, Supervisors (Accounts) ExaminationHindi Cell Implementation of Official Language, Parliamentary Committee Inspection

coordination, all work connected with translation of Regulations, DAD publications and forms etc.

Accounts Section

All accounting matters, aid to civil powers inter service adjustment, opening of new code heads, departmentalization of accounts, inter-Government adjustments, appropriation accounts, funds and preparation claims and Budgetary control.

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CHAPTER – II

ADMINISTRATION WING

Detailed Instructions

Objective of Administrative Section

6. The Objective of Administration Section is to ensure proper planning and execution of policies regarding personnel administration and allied matters. Officers of the Indian Defence Accounts Service-Recruitment .

7. The relevant provisions in O.M. Part I regarding recruitment appointment, pay, leave etc., of I.D.A.S. Officers may be referred to in this connection. Further detailed instructions are furnished below. The Recruitment Rules in respect of Indian Defence Accounts Service are at Annexure ‘D’ of Chapter II of Office Manual Part-I. Vacancies in the Indian Defence Accounts Service are filled by the following methods:

(i) 65 % of the total posts in the service shall be filled by direct recruitment through the competitive examination held in India by the Union Public Service Commission.

(ii) 35 % by promotion, of officers of Subordinate service. 8. The vacancies available for direct recruitment are reported to the Financial Adviser, Ministry of Defence (Finance)/ Secretary (Defence Finance) for communication to the Union Public Service Commission, as and when called for by the Commission. While computing annual vacancies in IDAS cadre, the ‘drop outs’ of one year will be carried forward to the next year. The Commission then notifies the number of vacancies available for competition at the examination held annually for recruitment to the I.D.A.S. On receipt of the results of the examination, selection of probationers for the Indian Defence Accounts Service is made by the Department of Personnel and Training, Ministry of Personnel, Pension and Pensioners Grievances.

Promotions

9. To various grades in the Indian Defence Accounts Service are made on the recommendation of Departmental promotion Committees. The composition of the Departmental Promotion Committees will be as under: -

(A) Promotion of Senior Accounts Officer to the regular cadre of Indian Defence Accounts Service:

(i) Chairman/Member U.P.S.C. ……Chairman(ii) Controller General of Defence Accounts. .….. Member(iii) Addl. Financial Adviser/Dy. Financial Adviser, MOD (Finance Division) ….. Member(iv) Principal Controller of Defence Accounts PIFA//Principal Controller of Accounts (Fys)/Joint Controller General of Defence Accounts/

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Controller of Finance and Accounts (Fys)/Integrated Fin. Adviser ….. Member

(B) (a) Promotion of from Junior Time Scale to Senior Time scale: (i) Controller General of Defence Accounts/Additional Controller General of Defence Accounts ….. Chairman(ii) Principal CDA/PCA (Fys)/Pr. IFA ….. Member(ii) Controller of Defence Accounts/Integrated Financial Adviser ….. Member (iv) Addl. Financial Adviser, MOD(Finance) ….. Member(v) Director/Deputy Financial Adviser, MOD (Finance Division) ….. Member

(b) Confirmation in Junior Time Scale:

(i) Controller General of Defence Accounts/Additional Controller General of Defence Accounts ….. Chairman(ii) Addl. Financial Adviser/Dy.Financial Adviser MOD (Finance Division) .. Member (iii) Pr. CDA / PCA (Fys)/ Joint Controller General of Defence Accounts/ Controller of Defence Accounts / Controller of Finance and Accounts (Fys) /Integrated Fin. Adviser. . …. Member

(C) Promotion from Senior Scale of the I.D.A.S to Junior Administrative Grade:

(i) Chairman/Member U.P.S.C. …. Chairman(ii) Secretary(Defence Finance)/Financial Adviser (Defence Services) …… Member(iii) Controller General of Defence Accounts. …… Member(iv) Additional Financial Adviser, MOD(Finance Division) ……. Member (v) Pr. CDA / PCA (Fys)/Controller of Defence Accounts/Controller of Finance & Accounts (Factories)/Integrated Financial Adviser …… Member

(D) Promotion to the Non-Functional Selection Grade of the Junior Administrative Grade:

(i) Secretary (Defence Finance)/ Financial Adviser (Defence Services)….. Chairman (ii) Controller General of Defence Accounts ….. Member(iii) Additional Financial Adviser, MOD(Finance) ….. Member (iv) Joint Secretary(AN), Ministry of Home Affairs as nominee of Establishment Officer, Department of Personnel & Training ….. Member

(E) Promotion to the Senior Administrative Grade:

(i) Chairman/Member U.P.S.C. ..….Chairman(ii) Secretary(Defence Finance)/Financial Adviser(Defence Services) …… Member(iii) Controller General of Defence Accounts .….. Member

(F) Promotion to the grade of Principal Controller of Defence Accounts and equivalent posts:

(i) Chairman/Member U.P.S.C. …….Chairman(ii) Secretary(Defence Finance)/Financial Adviser(Defence Services) …… Member(iii) Controller General of Defence Accounts ….. Member

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(G) Promotion to the grade of Additional Controller General of Defence Accounts (i) Chairman/Member U.P.S.C. …….Chairman(ii) Secretary(Defence Finance)/Financial Adviser(Defence Services) …… Member(iii) Controller General of Defence Accounts ….. Member

(H) Promotion to C.G.D.A. (i) Chairman/Member U.P.S.C. …….Chairman(ii) Secretary, Ministry of Defence ……. Member(iii) Secretary (Defence Finance)/Financial Adviser (Defence Services) ……. Member Procedure for processing proposals for promotion and confirmation of officers

10. The I.D.A.S probationers (Direct Recruits) will become due for confirmation in the Junior Time Scale on satisfactory completion of two years probation and after passing both the parts of Department Examination. As and when the IDAS probationers (Direct Recruits) complete two years service, orders of C.G.D.A will be obtained for constitution of DPC consisting of members indicated in para 9 above. The recommendations of the DPC will be submitted to the Ministry of Defence (Finance) for their approval. After the approval of the Ministry of Defence (Finance) is received, Gazette Notification confirming Probationers found fit for such confirmation will be issued. Senior Accounts officers promoted to the regular cadre of the Indian Defence Accounts Service will be on probation for a period of two years. On satisfactory completion of probation period, their cases for clearance of probation will be considered by a DPC composed of members indicated in para 9 (for confirmation). The recommendations of the DPC will be sent to the Ministry of Defence (Finance) for their approval and on receipt of approval, the same will be notified in Gazette notification. IDAS Officers who have completed four years service in the Junior Time Scale will be eligible for consideration for promotion to Senior Time Scale. Proposal for DPC for promotion will be initiated as per extant orders of DOP&T to consider their cases for promotion to Senior Time Scale. The proceedings of the DPC will be sent to the Secretary (Defence Finance)/FA (DS) for obtaining the approval of the Raksha Mantri. On acceptance of the recommendations of the D.P.C., the officers recommended will be appointed to Senior Time Scale and designated where necessary.

In the case of other promotions, i.e. Senior Accounts Officers grade to the regular IDAS, promotions from Senior Time Scale to Junior Administrative Grade, Junior Administrative Grade to the Senior Administrative Grade, from the Senior Administrative grade to the Higher Administrative grade and for promotion to the grade of Addl. Controller General of Defence Accounts and equivalent posts proposals will be sent to the Union Public Service Commission in the prescribed proforma for convening the DPC and for fixation of date for DPC meeting. As and when DPC proceedings are received from the UPSC, they will be submitted to Ministry of Defence (Finance)) for obtaining the approval of the Raksha Mantri to DPC proceedings. In the case of promotions to the Senior Administrative Grade and above, promotions will be made after obtaining the approval of the Appointments Committee of the Cabinet.

Probation

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11. Rules for the training and departmental examination of officers appointed direct as a probationer in the Indian Defence Accounts Service are laid down in Annexure ‘B’ to Chapter II of Office Manual Part I. When a probationer has completed his training he is posted to one of the offices of the department for regular duties.

Pay and conditions of service

12. The conditions of service and rates of pay, etc. of officers of the IDAS are contained in Chapters II and III of Office Manual Part I.

Leave 13. Principal Controllers of Defence Accounts/Controllers of Defence Accounts and equivalent ranks have been delegated powers to grant leave to the Indian Defence Accounts Service Officers of the rank of Additional CDA and below except where replacements are required. However, where the total period of leave (including extension) exceeds four months, leave will be sanctioned by Principal Controllers/Controllers, even where replacement is not required, with the prior concurrence of the C.G.D.A. Grant of all kinds of leave to Officers in the Higher Administrative Grade and Senior Administrative Grade and above in the office of the C.G.D.A and also Principal Controllers/Controllers, where no officiating arrangements are to be made will be made by the C.G.D.A. However, in those offices where CsDA report to PCsDA, the leave sanctioning authority would be the Principal Controllers. As far as IDAS officers and staff employed in CGDA’s office is concerned, leave will be sanctioned as per the delegation of powers made by CGDA indicated at Annexure-‘A’ to Chapter-II.

Right to Information

14. In accordance with the provisions of Section 4 (xvi) of the Right to Information Act, 2005 notified by the Government of India, Senior Deputy CGDA (Admin) has been appointed as the Public Information Officer and the Joint CGDA (Admin) as the Appellate Authority for the HQrs Office of the CGDA. Similarly, Public Information Officers and Appellate authorities have also been appointed in the field offices of the Department. Applications received under RTI Act are processed by AN-III section and put up to the CPIO/ Appellate Authority for orders.

Conduct Rules

15. Officers of the Indian Defence Accounts Service are governed by the Central Civil Services (Classification Control and Appeal) Rules, 1965, Central Civil Services (Conduct) Rules 1964 and the Fundamental Rules for purposes of appointment discipline, suspension, dismissal, removal or compulsory retirement from service.

Promotions

16. Promotions to various grades in the Indian Defence Accounts Services are made on the recommendations of the Departmental Promotion Committees. Promotions of Senior Accounts Officers to the Indian Defence Accounts Service require the approval of the

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Government of India in each case. Promotion of officers of the IDAS either in an officiating or permanent capacity to the appointment of Controller General of Defence Accounts, or Additional Controller General of Defence Accounts and equivalent, or Principal Controller of Defence Accounts and equivalent or Controllers of Defence Accounts and equivalent require the approval of the Raksha Mantri and the Appointments Committee of the Cabinet.

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17. While submitting proposals of promotion of officers of the department of Government of Government, the question whether promotion of any officer of the department will necessitate the promotion of any of the officers serving outside the regular line such as the Deputy Financial Advisers, etc., under the ‘Next Below Rule’ should be carefully examined and this point prominently submitted for orders of the Secretary (Defence Finance)/Financial Adviser, Ministry of Defence (Finance).

Postings & Transfers

18. Controller General of Defence Accounts has powers to order transfer of Indian Defence Accounts Service officers upto the rank of Additional CDA/Jt. CsDA within the Department. Transfers and postings of officers of the Senior Administrative Grade / Higher Administrative Grade will, however, be made with the approval of the Raksha Mantri. Controller General of Defence Accounts is also empowered to transfer IDAS officers except those of the Senior Administrative Grade/Higher Administrative Grade on deputation to other departments or on foreign service and to select IDAS officers of all ranks for training in India except in cases where the specific orders of the Raksha Mantri are required.

List of officers of the Indian Defence Accounts Service

19. A list of the officers of the Indian Defence Accounts Services called Pink List is prepared periodically. A copy of this list will be furnished to all IDAS officers. Sufficient spare copies will also be kept for the use of UPSC or to meet other requirements. Correction of the lists is made from the information available in the office of CGDA. The office copy of the list should always be kept corrected up-to-date.

Pensions

20. The pension of the officers of the Indian Defence Accounts Service are governed by the rules contained in Central Civil services (Pension) Rules 1972 as amended from time to time.

History of services

21. History of services of the IDAS officers are centrally maintained by the Principal Controller of Defence Accounts (Pensions), Allahabad.

Confidential Reports

22. As soon as an officer is relieved from an organization, his MTCR (for relief before 31st March) or the ACR will be initiated by the concerned organization. The same will be finalized immediately and forwarded to the CGDA. For ACRs, the time frame prescribed will be followed. While completing the column ‘integrity’ in the Annual Confidential Report, the instructions contained in Ministry of Home Affairs O.M. 51/4/64-Estt (A). date 21.6.65 should be kept in mind. Integrity of the officer concerned will be certified. In case it is not possible to do so, the column pertaining to integrity should be recorded and sent together with the character roll to the next Superior officer, who should ensure that the follow-up action is taken with due expedition. If as a result of the follow-up action, an officer is exonerated, his integrity should be certified and an entry made in the character roll. If suspicions regarding his integrity are confirmed, this fact can also be recorded and

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duly communicated to the officer concerned. The Confidential Report should contain an overall assessment of the officer’s personality, his good qualities and short-comings and should in particular, touch the following points: viz., quality of mind (originality and comprehension); Knowledge of work; power of expression (on paper and in discussion); power of acquiring general information; attention to detail, industry and conscientiousness; judgment; speed of disposal; willingness to accept responsibility and take decisions; relations with subordinates and colleagues; Public relations. Confidential Report and Assessment Reports of all IDAS officers will be written by the officers under whom they are serving and will be reviewed and accepted as per orders prevalent.

After the Confidential reports are accepted by the concerned authorities they will be recorded in the CR dossier of the officer concerned and page numbered and indexed. Whenever a CR dossier or copies thereof are sent to Union Public service Commission, Ministry of Defence (Finance) and other Ministries/Departments and organizations in connection with promotions, confirmations and deputation etc., an entry will be made in the register opened for the purpose on the proforma indicated below and return watched:

Register for watching the return of CR dossiers sent to other Department/Ministries/U.P.S.C-----------------------------------------------------------------------------------------------------------------------------------Sl Name of the Mini- No.and No. and Initials Officer stry/ date of date of Mi of Deptt. Letter nistry/Deptt Auditor/ to which under letter under SO(A) sent which which CR dossier CR was returned

dossier forwarded --------------------------------------------------------------------------------------------- ------------------------- 1 2 3 4 5 6

--------------------------------------------------------------------------------------------- -----------------------------------

Custody of Confidential reports

23 The Confidential Reports dossiers of officers of the Senior Administrative Grade and above will be held in the personal custody of the Controller General of Defence Accounts. The Confidential Report dossiers of officers of the Junior Administrative Grade (including Selection Grade of the Junior Administrative Grade) will be held in the personal custody of Joint Controller General of Defence Accounts (Administration). Confidential report of all other IDAS officer will be kept in the personal custody of Deputy Controller General of Defence Accounts (AN)

Examination of Probationers

24. Departmental examination of the probationers in the Department is held in two parts, Part I and Part II of the examination unless they have passed in Part I. A test in Hindi also forms a part of the Departmental examination which the probationers are required to take along with Part I of the examination. But those who fail in Hindi test alone may be allowed to take it again along with the Part II of the examination. The

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subjects for the different papers in Parts I and II of the examination are indicated in Annexure ‘C’ to Chapter II of Office Manual Part I. Question Papers for the examination are set by the officers selected for the purpose by the Controller General of Defence Accounts. The officers selected for setting the question papers will send the question papers to the Controller General of Defence Accounts, who in turn will send them to the Controller of Defence Accounts (Training) or to the Controller of Defence Accounts to whose office the probationers are attached, for holding the examination on the dates fixed therefore. The names of the examiners will be simultaneously notified to the Controller of Defence Accounts (Training) or to the Controller of Defence Accounts to whose office the probationers are attached, to enable him to forward the answer books of the probationers to the examiners direct. The examiners will forward the answer book to the Controller General of Defence Accounts with a statement showing the marks allotted to each probationer and a report on the degree of efficiency or otherwise attained by him/her on the subject and his/her general aptitude for the discharge of duties of the Department. The Controller General of Defence Accounts will then decide whether or not a probationer has passed the examination. After a probationer has been declared as having passed the departmental examination, he/she will be kept on probation during which he/she will be tried on the regular duties of the department.

Methodex Cards

25 Service details of all serving IDAS officers giving details regarding their date of birth, date of Appointment, dates of promotion to various grades/various assignments held and training courses undergone, GPF Account No., Permanent Address etc., will be maintained in Methodex Cards and it will be ensured that the up-to-date details are recorded in the cards. The relevant Methodex Cards should be put up along with any proposal relating to IDAS officers. With the advent of EDP, the cards will be prepared in O.A. system.

Accounts Officers and Senior Accounts Officers

Appointment

26. The total number of posts of Accounts Officers and Senior Accounts Officers in the Department, both in Group ‘B’’ are distributed in the ratio of 20:80. Appointment/promotion to the posts of Accounts Officers and Senior Accounts Officers are made as described below:

(i) Accounts Officers

The number of vacancies of Accounts Officers due to arise during the next financial year is computed and based on this data and other relevant factors, Assistant Accounts Officers who have completed four years’ regular service in that grade on the crucial date are considered for promotion by a Departmental Promotion Committee consisting of (a) CGDA/Senior most Additional CGDA; (b) Additional CGDA; (c) Joint CGDA (Admin); (d) Two Controllers of Defence Accounts. The vacancies are filled by ‘selection’ method. The select lists drawn up by the Departmental Promotion Committee, after approval by the CGDA is followed for making promotion of Assistant Accounts Officers to the grade of Accounts Officer as and when vacancies occur, provided the work and conduct of the selected Assistant Accounts Officer have remained satisfactory.

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Copies of office orders notifying such promotions made by Pr. CsDA/ CsDA as ordered by the CGDA should be sent to him for notification of the appointment in the Gazette of India.

(ii) Senior Accounts Officers

These posts are filled by appointment of Accounts Officers of the Department, failing which by transfer on deputation. Accounts Officers who have completed three years’ regular service in the Department on the crucial date are considered for appointment to the Senior Accounts Officer’s grade by a Departmental Promotion Committee consisting of: (a) CGDA/Senior most Additional CGDA; (b) Additional CGDA; (c) Joint CGDA(Admin); (d) Two Controllers of Defence Accounts The promotions are made by ‘non-selection’ method.

27 All casualties except posting transfer and leave relating to Gazetted Officer are notified in the Gazette of India by the C.G.D.A.

Increments

28. An increment shall ordinarily be drawn as a matter of course unless it is withheld by the authority competent to withhold such increment in accordance with the relevant provisions of CCS (CC&A) Rules.

Leave

29. Leave of Accounts Officers will be dealt with by the Controllers, after admissibility of leave has been certified by the Audit Officer concerned. Controllers will issue a consolidated Part II Office Order on the first of each month showing the names of Accounts Officers who were granted leave during the previous months and other necessary details. These Part II Office Orders will contain a certificate regarding continuation of officiating appointment during the period of leave and copies thereof will be endorsed to the Audit Officer concerned amongst others.

Methodex Cards

30. Service Cards (Methodex Cards) are maintained in respect of all Accounts Officers. These Cards show important details, i.e. date of birth, date of joining the department, date of passing SAS, date of Promotion to AO’s grade, date of promotion to the SAO’s grade, qualifications, stations where served earlier etc., details of deputation are also shown. The Service Cards are maintained up-to-date with reference to the various casualties intimated by the Controllers. These Cards will be put up along with any case relating to the officer.


31. Principal CDA/CDA is the accepting authority for the confidential reports of all Accounts Officers and Senior Accounts Officers. Principal Controllers/Controllers are required to forward all the Confidential Reports of all Accounts Officers and Senior Accounts Officers serving in their organization including those held on the proforma

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strength so as to reach the CGDA’s office by 30th April of each year. Principal Controllers/Controllers are required to communicate adverse remarks, if any, contained in the Confidential Reports to the Accounts Officers and Senior Accounts Officers. Representations against the adverse remarks along with the comments are submitted to the office of the CGDA for the competent authority to consider representations against the adverse remarks contained in the confidential reports. In respect of the Accounts Officers and Senior Accounts Officers serving in the office of the CGDA will be written by the officers under whom they are serving and accepted and reviewed as per extant orders.

Deputation

32. In order to deal with the requests of the borrowing Departments for the services of Senior Accounts Officers and Accounts Officers of Defence Accounts Department for appointment on deputation, the Controllers are requested to furnish the names of all volunteers so that a panel is prepared of all available eligible Senior Accounts Officers / Accounts Officers for sponsoring suitable names on deputation to the borrowing Department. Where, however, there are specific requirement from borrowing organizations, not adequately covered by the panel, action will be taken to call for suitable volunteers from the Controllers. On receipt of the selection of the names of the Senior Accounts Officers / Accounts Officers from the borrowing department, orders will issued to the Controllers, for relief of the officer concerned. A separate list is maintained to watch the period of deputation and to take suitable action either to deal with the request for extension of period of deputation or to take the action for the reversion of the officer by the due dates.

Note: - With a view to avoid delay in obtaining and sponsoring suitable names for deputation, a print out will be obtained from the computerized data showing the personal details of all the officers who fulfill all the requirements. These particulars will be utilized to select suitable persons expeditiously. General Roster of Senior Accounts Officers and Accounts Officers

33. A Roster of Senior Accounts Officers and Accounts Officers of the Defence Accounts Department is prepared once in three years showing the position as on 31st December of the concerned year. Cyclostyled/Printed copies of the Roster are distributed to the various Controllers who are asked to check the particulars given therein in respect of the Senior Accounts Officers and Accounts Officers serving under them and intimate corrections if any. Corrections where necessary, are carried out in the Roster and the working copy of the Roster should be kept corrected up-to-date. The Roster number will remain unchanged during the period of 3 years.

Subordinate Accounts Service

Appointment

34. The normal method of appointment to the Subordinate Accounts Service will be by promotion of those who have passed the Subordinate Accounts Service examination and who have been adjudged fit by the Local Promotion Committee held in the Pr. Controllers Office/Controllers Officer/C.G.D.A’s office. Immediately after publication of results of Pt. II of the subordinate Accounts Service examination, the Controllers will furnish, in the form prescribed for the purpose, the information necessary for fixing the seniority in

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respect of those who have passed the examination. Seniority of SOs (A) will be fixed according to the dates of their passing the subordinate Accounts service examination. The relative seniority in the Roster of SOs (A) as between individuals passing in the same examination will be determined with reference to date of confirmation in the Auditor’s Grade or if their dates are the same, with reference to their dates of appointment in the clerical cadre and if their dates happen to be the same again with reference to their dates of birth, the older in age being treated as senior.

In the interest of service, the C.G.D.A. may make direct appointments to the subordinate Accounts Services of Persons with higher educational qualifications. The conditions relating to such appointments are governed by orders issued by the Government and C.G.D.A from time to time Paras 94-96 of OM Part I, 1979 edition refer in this connection.

As promotions to SOs (A) Grade are centrally controlled in CGDAs office with reference to the vacancies arising from time to time, a Register called ‘Vacancy Register’ will be maintained separately. Based on the information furnished by the Pr. CsDA/CsDA through their monthly reports the vacancy register will be completed and the total available vacancies will be worked out. Necessary orders in regard to the promotion/confirmation will be issued after they have been approved by the Controller General of Defence Accounts.

Promotion

35. Immediately after the publication of the results of SAS Part II examination, the Pr. Controllers / controllers will furnish in the prescribed form the information necessary for fixing the seniority in respect of clerical staff of their organization, who have passed the examination. Pr. Controllers / Controllers would indicate specifically the recommendations of the Local Promotion Committee regarding the suitability in respect of each individual for promotion to the officiating grade of Section Officer. On receipt of the statements in this office they will be scrutinized. The names of the individuals will be arranged in order of relative seniority and the orders of the CGDA in regard to their promotion to the officiating grade of SOs (A) will be obtained and indicated to the Pr. Controllers / Controllers concerned for notification.

Probation

36. According to the existing procedure officiating Section Officers (Accounts) will remain on probation for a period of two years. They will be considered for retention in that grade after the successful completion of probationary period. For this purpose the Local Promotion Committee will adjudicate each case to determine the fitness or otherwise retention in the promoted grade, based on the Assessment Reports of the individuals. Cases of extension of probation beyond four years will be referred to the Controller General of Defence Accounts office for orders.

Reservation of Vacancies

37. Vacancies to the extent prescribed by the Government will be reserved for the SC/ST communities. For this purpose, a separate Roster called 200 Point Roster will be maintained in which the vacancies will be worked out. In the event of non-availability of

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candidates belonging to the reserved communities the sanction of the Department of Personnel and Training will be obtained to get the vacancies de-reserved.

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Assistant Accounts Officers and Section Officers (A)

38. 80% of the authorized strength of the Section Officer (Accounts) are placed in the higher grade/pay scale of Assistant Accounts Officers (Group “B” Gazetted) and the remaining 20% in the lower grade/scale of Section Officers (Accounts) (Group “C” Non-gazetted). Section Officers (Accounts) with three years service in the grade on the crucial date are considered for promotion to the grade of Assistant Accounts Officers. 90% of posts of Section Officer (Accounts) are filled by promotion of those who pass the SAS Part II examination. The remaining 10% of posts are named as Supervisor (Accounts) are filled by promotion of those who qualify the Supervisor (Accounts) examination as per extant recruitment rules.


39. Confidential reports of Assistant Accounts Officers up to a specified Roster number will be called for by the CGDA and will be furnished by the Pr. Controllers/Controllers by the stipulated date.

General Roster of Assistant Accounts Officers and SOs (A) of subordinate Accounts Service

40. Roster of Assistant Accounts Officers and SOs (A) of the Subordinate Accounts Service of the Defence Accounts Department is prepared once in a five years and kept corrected upto and inclusive of 31st December. Cyclostyled/printed copies of the Roster are distributed to the various controllers who are asked to check the particulars given therein in respect of the Assistant Accounts Officers and SOs (A) serving under them and intimate any corrections that may be found necessary. On receipt of reply corrections wherever necessary are carried out in the Roster and it is seen that no item thereof has been left unchecked. The working copy of the Roster should be kept corrected upto date. For example, the Roster prepared in December 2003 will be valid upto 2008 and the Roster numbers will remain unchanged during this period.

Clerical Service

Senior Auditors

41. 80% of the total authorized strength of the Auditors are placed in the higher grade/pay 1scale of Senior Auditors and the remaining 20% in the lower grade/pay scale of Auditors. Auditors with three years service in that grade and who have successfully completed probation wherever prescribed will be eligible for consideration for appointment to the grade of Senior Auditor by the DPC. The appointment will be on seniority basis subject to the rejection of the unfit.

Auditor and Clerks

Recruitment

42. The work of direct recruitment of Auditors/Clerks to the Defence Accounts Department has been entrusted to the Staff Selection Commission New Delhi. Pr. Controllers / Controllers have been empowered to intimate the vacancies on account of

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Direct Recruitment periodically to the Staff Selection Commission. The Staff Selection Commission will furnish to the Pr. Controllers/Controllers the details of selected persons on the basis of the examination held. Appointment letters will be issued by the Pr. Controllers / Controllers.

Promotion & Confirmation

43. The promotion from clerks to auditor’s grade is dealt with by Pr. Controllers/Controllers/CGDA. At present 50% of the vacancies in the Auditor’s grade will be filled from the grade of clerks according to seniority-cum-fitness. Clerks /DEOs who have passed Part I of SAS examination are promoted out-of-turn to the grade of auditors All promotions to the officiating grade and confirmation thereof in the above posts will be made on the recommendation of the Local Promotion Committee convened in the Pr. Controllers/Controllers offices and accepted by the Pr. Controller/Controllers. Pr. Controllers/Controllers will be periodically directed to consider the name of those individuals who come within the zone of Promotion/Confirmation. The Committee shall consist of CDA/Addl.CDA and two other senior officers of the office, and presided over by the CDA/Addl.CDA. Keeping in view the criteria prescribed by the CGDA for recommending the names the Pr. Controller/Controller will endorse on the recommendations of the LPC and forward the same to this office. In cases of individuals whose names are not adjudicated fit for promotion/confirmation, full details giving reasons will be furnished by the Controllers.

Promotion in Group‘C’ i.e. to the post of Record Clerk, Clerk, Auditor, Senior Auditor, Supervisor ( Accounts) , Section Officer ( Accounts) Sr. Hindi Translator, DEO ‘B’ ‘C’ ‘D’, Stenographer –Gd-I, II and in Group ‘B’ i.e. to the post of PS, Sr. PS, Hindi Officer, AAO are made by the office of the C.G.D.A on the recommendations of the Local Promotion Committee (LPC) convened in the Pr. Controllers/Controllers office and by AN Section in the office of the CGDA in respect of staff serving in this office. After approval, Pr. Controllers/Controllers are informed of the names of persons approved for promotion and the date from which promotion is effective. They are responsible to issue Pt.II office orders, in this regard after ensuring that no disciplinary case is pending against him and nothing adverse has since come to notice. The Pr. Controller/Controllers will furnish a certificate to the CGDA’s office confirming that Pt.II O.Os have been published in respect of the persons whose confirmation/ promotion have been approved by the CGDA.

A register of vacancies in which vacancies occurring in each grade by normal wastages ie discharge, dismissal, death, retirement is maintained in the office of CGDA. The relevant data to complete the register are collected from CGDA’s office by the Controllers. All the vacancies are pooled and promotion and confirmation thereto are proposed periodically depending on the available vacancies

Stenographers

44. There are the six grades of stenographers as indicated below:

(i) Stenographer – Grade III (Group “C” non-gazetted) (ii) Stenographer – Grade II (Group “C” non-gazetted)

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(iii) Stenographer – Grade I (Group “C” non-gazetted) (iv) Personal Secretary (Group “B” gazetted) (v) Senior Personal Secretary (Group “B” Gazetted)(vi) Principal Personal Secretary (Group “A” Gazetted)

Posts of stenographers are filled up by direct recruitment/promotion in accordance with the extant Recruitment Rules.

Record Clerks

45. Records Clerk who have rendered service of not less than three years in the grade and have passed the prescribed departmental test and adjudicated fit are promoted to the clerks grade against 10% of the vacancies in order of their seniority. 10% of the remaining posts are filled by recruitment from the educationally qualified group ‘D’ employees subject to the following conditions:

(i) Selection will be made through a departmental examination confined to Group ‘D’ employees who fulfill the requirement of minimum educational qualification.(ii) Maximum age limit for admission to this examination will be 45 years (50 years for Scheduled Castes/Scheduled Tribes candidates).

Promotion from Group ‘D’ staff to Record Clerks

46. Educationally qualified Peon and Daftries who have rendered a minimum of five years service and have qualified in a departmental examination to judge their suitability for the post of Record Clerks are considered for promotion to these posts in order of seniority according to vacancies as and when available. Permanency in Group ‘D’ Staff

47. Permanency in the grade of Peons Farashes, Chowkidars, Sweepers, Water Carriers and Mali etc. will be done by the Pr. Controller/ controllers concerned and by AN Section in respect of the staff working in the CGDA’s office.

Demand for Establishment

48. The clerical and supervisory establishment required for Pr. Controller’s/Controller’s offices is determined with reference to the demands submitted by them on the basis of the volume of work in their offices and sub-offices. On receipt in the office of the CGDA, these demand are checked with reference to the prescribed scale and the quantum of work shown therein and necessary sanctions for establishment are accorded taking into account the total ceiling strength sanctioned by the Government for the Department as a whole Requirement of staff over and above the ceiling strength of the Department is submitted to the Ministry of Defence (Finance) for sanction.

Transfers of Volunteers

49. Applications for transfer from Group ‘C’ and ‘D’ staff outside the command are considered in the office of the CGDA on the recommendation of the Pr. Controllers/Controllers concerned and those for transfer to station within the Pr. Controllers/Controllers own jurisdiction are dealt with by the respective Pr.

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Controller/Controllers. The names of applicants for transfer are forwarded by the Pr. Controllers/ Controllers through Volunteers Lists submitted in the month of Oct/ Nov. every year. On the basis of lists received from the controllers, AN- IX and AN-X sections prepare station wise and grade-wise consolidated lists of volunteers. The names of volunteers for transfers are arranged as per stay away seniority in the consolidated lists, which contain the full service particulars of the individuals including the grounds on which the individuals have sought for transfer. These lists contain the particulars of the applicants who applied for transfer to the stations of their choice during the last one-year. These lists are updated and submitted to the DCGDA (AN)/Sr. DCGDA (AN) as and when required. Each case will be considered on its merits and with due regard to the length of service of the individual at the present duty station/outside his home state.

In all cases of transfer TA or joining time will be admissible only in case the applicant has completed three year stay on the present station save in exceptional deserving cases/ tenure cases. In case where no TA/Joining time is granted for the move, the period of transit from the previous office to the new office of posting should be covered by the grant of earned leave or any other leave (except Casual or compensatory leave) at the credit of the individual.

Transfer on Mutual Exchange Basis

50. In the case of requests for inter-Command transfers on mutual exchange basis, the applications are received along with the recommendations of both the Pr. CsDA/CsDA concerned and the consent Note of the individual who is willing to be transferred in place of the individual who seeks transfer. The Pr. CsDA/CDA concerned will initially examine the request keeping in view the following guidelines issued in this regard by the office of the CGDA.

(a) An individual should have a minimum period of stay say 2 years at the present station;

(b) The inter-change is between staff of equal status;(c) Transfer between staff

(i) in the same station or (ii) two nearby stations or (iii) very popular stations are not accepted.

(d) The transfer does not involve move from one vulnerable post to another; say, from one AAO GE’s office to another AAO GE’s office.

On receipt of such requests in the office of the CGDA the cases will be examined on the basis of the recommendations of the Pr.CsDA/CsDA concerned as well as the guidelines indicated above.

Transfers to and from the office of the CGDA

51. Transfer of AAOs and Group ‘C’ staff between the CGDA’s office and other offices of the Department and vice versa are effected under the orders of the C.G.D.A. Pr. Controllers/Controllers of Defence Accounts are periodically asked to sponsor suitable names of AAOs/SOs(A)/ SAs/Auditors/Clerks with particulars of service and experience.

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A panel Register of AAOs/SOs(A)/SAs/Auditors/Clerks who fulfill the criteria for posting to CGDA’s office and are recommended as fit for posting to CGDA’s office is maintained separately for AAOs/SOs(A)/SAs/Auditors/Clerks. Selection of AAOs/SOs(A)/SAs/ Auditors/Clerks is made from among the individuals included in the panel Selection of stenographers is made from among the suitable names recommended by the Pr. CsDA/CsDA as and when called for.

The tenure of staff in CGDA’s office is 5 years. The individuals who complete the prescribed period of 5 years of their service in the office of the CGDA as on 30th April each year are gradually transferred to other offices of the Department and are replaced by the selected individuals from other offices as indicated above. Individuals who have not completed 5 years may also be transferred out of CGDA’s office.

Transfers on administrative grounds

52. Transfer of staff from one Command to another on administrative ground will also be effected by the C.G.D.A’s office. Posting of Individuals on promotion to the grade of officiating SOs(A)

53. The service particulars of the clerical staff declared successful in the SAS Part II Examination together with the vacancy position of SOs (A) are called for from the Pr. CsDA / CsDA immediately after the results are announced. On receipt of the requisite information from the Pr. CsDA/CsDA necessary statistics regarding the availability of vacancies etc., are prepared. Based on the vacancy position, the persons adjudicated fit are posted to various offices of the Pr. Controllers/Controllers organization in conformity with policy formulated in this regard. Deputation of Group ‘B’ & ‘C’ staff to other Ministries/Departments/Public undertaking/Autonomous Bodies etc.

54. (i) Requisitions for sponsoring suitable names of Group ‘B’ & ‘C’ staff for deputation are received in the CGDA’s office from various Ministries/Departments/Public undertaking/Autonomous Bodies etc. In the case of Assistant Accounts Officers and Section Officer (Accounts) a Deputation Panel Register is maintained for the purpose and Principal Controllers/Controllers of Defence Accounts are periodically asked to sponsor names of suitable AAOs/SOs (A) from among the volunteers for deputation to various Ministries/Departments etc. for sponsoring them for deputation as and when requisitions are received from the borrowing Departments. On receipt of the lists of volunteers from all PCsDA/CsDA these names together with their service particulars, experience etc. are entered according to their Roster Seniority, in the Panel Register. On receipt of the requisitions from the borrowing Departments suitable names of AAOs/SOs(A) are selected from the panel and forwarded to the borrowing Departments along with the copies of their ACRs for the last three years and other particulars as called for. (ii) If, however, no suitable names are available in the panel, PCsDA/CsDA will be requested to sponsor suitable names as per the particular requirement of the borrowing Department. On receipt of such names, suitable names will be selected there from and forwarded to the borrowing Department as indicated above.

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(iii) In the case of deputation of SAs, Auditors and Clerks, as and when requisitions are received from Borrowing Departments, PCsDA/CsDA will be asked to sponsor suitable names of individuals for deputation as per the requirement of the borrowing Departments. On receipt of such names, suitable names will be selected therefrom and forwarded to the borrowing Departments as indicated at para (i) above. (iv) On receipt of intimation from the borrowing Department regarding selection of individuals for deputation necessary orders in this regard will be issued by the CGDA to the PCsDA/CsDA concerned. In order to ensure that the staff sent on deputation to various Departments etc. are reverted to DAD on due dates, a separate deputation Register indicating the date of their relief in the parent Department, initial period of deputation, extensions granted etc. is also mentioned. On receipt of intimation regarding reversion of staff from deputation, necessary orders of their posting on reversion to DAD are issued by the CGDA’s office taking into account the availability of vacancies etc.

Applications from staff for re-employment after retirement from service

55. Applications received from members of staff seeking re-employment after their retirement on Superannuation etc., are noted in a Register maintained for\the purpose, for sponsoring the names if and when requisitions for such services are received in the office of the CGDA. Application specifically addressed to other Department/Organization etc. seeking re-employment is forwarded to such addressees along with the service particulars of the individual, for consideration.

SAS Examination

56. The frequency of holding Subordinate Accounts Services Examination - Part I and II is decided by the CGDA on need basis. The examination is held in selected centres as per date and programme approved by the CGDA. The rules for the conduct of the examination will also be decided by the CGDA. The subjects and the rules for the conduct of the examinations are laid down in Annexure ‘C’ to Chapter II of OM Part I. (Refer Para 102) and as per new syllabus notified vide Govt. of India, Ministry of Defence (Finance Division) No. F.26(1)/C/2007 dated 8.3.2007.

The criteria and guidelines as decided by the C.G.D.A. for admission of a candidate for the examination will be intimated to the Pr. Controllers/Controllers. On the basis of the criteria and guidelines, a Board of Officer consisting of CDA/Addl. CDA (President), one IDAS officer and one Accounts Officer will scrutinize the candidature of each individual applying for admission to the examination. After necessary screening the names of the candidates (recommended as well as not recommended) will be forwarded to the CGDA in a simple proforma prescribed for the purpose. On receipt of the names of the candidates for admission to the examination, each candidate will be assigned a Roll number. The list of approved candidates showing the Roll number assigned and the Centre, in which he will take the examination etc., will be circulated to all Pr. Controllers/Controllers and the Centres where examination is held for information of the candidates. In respect of names not recommended, the acceptance or rejection of their candidature will be separately communicated to the Pr. Controllers/Controllers concerned.

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The CGDA will approve the names of Head Examiners for setting Question papers. Each examiner is then informed that he has been selected to set a particular paper and that the paper together with the model answer should be sent to the Joint CGDA (AN) by name. The papers when received are examined by a Committee nominated by the CGDA with a view to see that the questions are strictly in order and in accordance with the prescribed syllabus. They are kept by the Asstt. CGDA (AN)/ Dy. CGDA (AN)/ Sr. Dy CGDA (AN) in his personal custody and arrangement for the printing and distribution are also made by him.

After the examination the answer books are received in CGDA office and evaluation work is done centrally. Each Head examiner is assisted by the Sub- Examiner (s) nominated by the CGDA.

On receipt of the evaluated answer books from the examiners the marks obtained by each candidate in each Subject are entered in a register opened for the purpose. The result is kept strictly confidential, all papers being kept under lock and key until the consolidated result has been approved by the CGDA. After the result is approved by the CGDA, the same will be circulated to all the Pr. Controllers/Controllers of Defence Accounts and the Centre where the examination is conducted to the information of the candidates. The detailed marks secured by the candidates will also be similarly circulated for the information of candidates. The answer papers will be destroyed one year after the last date of the examination. The examiners/ sub- examiner concerned should submit the bills (in triplicate) for the honorarium due to them (less income tax and surcharge) to the CGDA. The bills will be scrutinized in this office with reference to the number of papers valued by the examiners and passed for payment.

Disciplinary Cases Group-‘C’ Staff

57. Controller General of Defence Accounts is the Appointing Authority in respect of Group ‘C’ staff appointed prior to 25.3.67 (except Record Clerks in whose case Pr. Controller/Controllers of Defence Accounts are the Appointing Authorities). He is also competent authority to impose any of the major penalties as enumerated in Rule 11 of the CCS (CC&A) Rules 1965 on the above category of individuals.

Pr. Controller of Defence Accounts/Controllers of Defence Accounts (being disciplinary authorities) are competent to initiate and process the disciplinary cases as for a major penalty upto the stage of inquiry on behalf of CGDA and after receipt of inquiry report if they consider that the case warrant imposition one of the major penalties on the individual, the case will be referred to CGDA’s office with all relevant papers including inquiry officer’s report together with the recommendation of the Pr. CDA/C.D.A for obtaining order of C.G.D.A.

Before the case is submitted to CGDA, it will be examined with a view to see that the disciplinary case has been processed exactly in accordance with the procedure laid down in Rule 14 of the CCS (CC&A) Rules, 1965 and the inquiry report rendered by the Inquiring Authority is in order. After the case has been examined a Note containing a brief history of the case and findings of the Inquiry Officer’s report on each articles of charge framed against the individual will be put up to CGDA for his orders.

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If CGDA is inclined to accept the findings of the Inquiry Officer’s report, he will record it so on the Note and in case he does not agree with the findings of the Inquiry Officer’s report, he will record his own findings on each Articles of Charge. The Inquiry report along with disagreement note, if any, will be served on the charged official for his representation and final orders will be passed after considering the same. A draft punishment order is put up for approval of CGDA. After approval by him the order is forwarded to the office of the Pr. Controller of Defence Accounts/Controller of Defence Accounts concerned together with a copy of the Inquiry Officer’s report, if any, under a forwarding memo (Confidential and registered) signed by ACGDA (AN)/ Dy. CGDA (AN)/ Sr. Dy. CGDA (AN) for being served on the individual.

Group ‘B’ (Senior Accounts Officers and Accounts Officer)

58. CGDA is also the Appointing Authority in respect of Accounts Officers appointed to that grade on or after 18.6.66 and is competent to impose any of the penalties (minor or major) as specified in Rule 11 of the CCS (CC&A) Rules, 1965 on them.

For initiating disciplinary action against Accounts Officer the proposal is forwarded to this office by Pr. Controller of Defence Accounts/Controllers of Defence Accounts. The proposal is examined and CGDA’s orders taken whether disciplinary proceedings as for a major or minor penalty are to be initiated against the Sr. Accounts Officer/Accounts officer. The Pr. CDA/CDA is then advised to propose draft Articles of charge and statement of Imputations of misconduct or misbehavior and list of witnesses and documents for major penalty or statement of Imputation of Misconduct/misbehavior for minor penalty as the case may be. If the case involves the doubtful integrity of the officer or negligence in the performance of duty resulting in substantial loss to the Government, the case is referred to the Central Vigilance Commission for advice (known as 1st stage advice) before initiating disciplinary action against the officer, if Group- A officer is also involved in the case.

On receipt of the draft Articles of charge together with memorandum from the Pr. CDA/CDA in the case of major penalty or statement of imputations of misconduct/misbehavior together with memo in the case of minor penalty, the same is scrutinized and submitted to CGDA for his approval. After his approval, the fair copy thereof duly signed by him is forwarded to the Pr. CDA/CDA for being served on the Accounts officer with the instruction that the reply from the officer should be obtained within 10 days of receipt of charge sheet and forward to this office with Pr. CDA’s / CDA’s remarks/recommendations. If the officer in his written statement of Defence has pleaded not guilty to the charge/charges or has pleaded guilty to some of the charges unequivocally the case is submitted to CGDA to order for holding an inquiry to enquire into the charges which are not admitted by the officer if the case has been initiated as for a major penalty.

Note: - If the case has been initiated as for a minor penalty holding of inquiry is not mandatory. But on consideration of reply, if any, submitted by the officer, it is proposed to withhold increments of pay with cumulative effect for any period or if the penalty of withholding of increments is likely to effect adversely the amount of pension payable to the officer, an oral inquiry will invariably be held.

While submitting the case to CGDA names of the inquiry officer as also of the Presenting officer are proposed to be approved by CGDA

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The Inquiry Officer is appointed from IDAS officers either from the same

organization to which the charged officer belongs or from another Pr. CDA’s/CDA’s organisation (The inquiry officer so appointed should not be conversant/associated with the case). Cases in which disciplinary action has been initiated on the advice of the Central Vigilance Commission the inquiry officer is appointed as per Central Vigilance Commission advice. The presenting Officer is appointed from the same office to which the charged officer belongs. If the case has been investigated by the CBI/SPE authorities, after the names of both Inquiry and Presenting Officers have been approved, two draft orders (in the prescribed forms) appointing Inquiry Officer and Presenting Officer respectively are submitted to CGDA for approval and issue. 2 copies of the order of Inquiry Officer and 3 copies of the order of Presenting Officer are made out. One copy of each order is served on the charged officer through the Pr. CDA/CDA. Second copy of each order is forwarded to the Inquiry Officer through the Pr. CDA / CDA. If the Inquiry Officer is one of the Commissioners for Departmental Inquiries the copies of orders are sent direct to the Commissioner for Departmental Inquiries. The third copy of the order for the Presenting Officer is forwarded to him through the Pr. CDA/CDA. If the Presenting Officer is from CBI the same is forwarded to CBI for being handed over to the Presenting Officer.

The Inquiry will be held as per procedure laid down in CCS (CC&A) Rules, 1965. After the Inquiry is over, the inquiry report together with the inquiry proceedings is forwarded by the Pr. Controller of Defence Accounts/Controller of Defence Accounts to this office. Cases in which the inquiry has been held by the Commissioner for Departmental Inquiries, the inquiry report will be forwarded by the Central Vigilance Commission with their advice to this office (This is known as Second stage advice).

The inquiry report is examined whether the inquiry is valid and does not suffer from any infirmity. Thereafter the case is submitted to CGDA for his orders. The Inquiry report along with disagreement note, if any, will be served on the charged official for his representation and final orders will be passed after considering the same

If in any case, Second stage advice of Central Vigilance Commission has been obtained, a copy of advice is also provided to the charged official along with Inquiry report. Appeal against the penalty imposed by C.D.A.

59. Appeal from Group- ‘B’ and Group ‘C’ staff against the penalty imposed on them by the CDA is received in this office through the Pr. Controller/Controllers with all papers connected with the case. The same is examined with reference to the Rules and orders and submitted to CGDA as appellate authority for his orders.

Appeal against penalty imposed by C.G.D.A

60. Appeal from the individuals /officers against the penalty imposed by CGDA is forwarded to FA (DS) with para-wise comments thereon.

Suspension

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61. The cases for deemed suspension in respect of Group-C staff appointed prior to 25.3.67 are received in this office for approval by CGDA as Appointing Authority. The case is examined with reference to the Rule position and a draft order of suspension in the prescribed from is submitted to CGDA for approval. After it has been approved the order is forwarded to Pr. CDA/CDA with the instructions that the order for granting subsistence allowance to the individual be made by the Pr. CDA/CDA. If the suspension period extends more than 90 days the subsistence allowance granted to the individual for the first 90 days is reviewed by CGDA’s office with reference to the order on the subject. For this purpose the Pr. CDA/CDA forwards the case to CGDA’s office. The case for revocation of suspension in respect of the above category of individuals is also received in CGDA’s office for approval and issued over the signature of CGDA. CGDA will also decide as to what pay and allowances the individual will draw for the period during suspension will be treated. After it has been done, the order is forwarded to the Pr. CDA/CDA for further action.

The cases in which Pr. Controller/ Controller of Defence Accounts has ordered suspension are received in this office with the recommendation of Pr. Controller/ Controller for obtaining the orders of Review Committee. The cases are to be reviewed before expiry of 90 days period. After examination the case is put up along with the recommendation of Jt. CGDA (AN)/ Addl. CGDA concerned to CGDA for orders.

Disciplinary proceedings against retired Government Servants

62. If departmental proceedings had been initiated against a Government servant (Gazetted and non-gazetted) under the CCS (CC&A) Rules, 1965, while he was in service, the proceedings are deemed to be proceeding under Rules 9 of CCS (Pensions) Rules, 1972 and are continued by the disciplinary authority upto the stage of inquiry. Thereafter the findings of the Inquiry Officer together with findings of the disciplinary authority are forwarded to UPSC for consultation. After the consultation has been obtained, the case is forwarded to Ministry of Defence (Finance) for obtaining order of Raksha Mantri on behalf of the President.

Handing over cases to CBI

63. If in any case the Pr. Controller of Defence Accounts/Controllers of Defence Accounts considers that the case should be investigated by the CBI/SPE the case is referred to this office for approval. The case is examined in the section whether it is a fit case to be handed over to the SPE for investigation or not. The case is then submitted with the recommendation of Chief Vigilance Officer to CGDA for orders. Thereafter the order is communicated to Pr. CDA/CDA for further action.

Sanction for prosecution

64. The cases of individuals in respect of whom CGDA is the appointing authority and which have been investigated by the special Police Establishment and on investigation it is suggested that the individual should be prosecuted, those cases are referred to this office by the Pr. Controller of Defence Accounts/Controllers of Defence Accounts. The cases are examined by the Section with reference to the rules position on the subject and submitted to CGDA for his order. After CGDA has agreed that prosecution may be launched against the individual, a draft order in the prescribed form is submitted to CGDA for signature and the same is sent to Pr. CDA/CDA concerned for further necessary action.

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Complaints

65. Complaints against Officers and staff of DAD are received in this office. The same is forwarded to the Controllers of Defence Accounts for investigation and report to this office with their recommendation. After the investigation report has been received, the case is submitted to Jt. CGDA (AN)/ Chief Vigilance Officer/ CGDA for orders. If the allegations levelled therein are proved, Pr. Controller of Defence Accounts/Controllers of Defence Accounts is advised to take disciplinary action against the individuals. Anonymous and pseudonymous complaints are ordinarily recorded and no action is taken. If the allegations levelled therein are of specific and serious nature involving the doubtful integrity of staff, those complaints are forwarded to Pr. CsDA/CsDA for similar action as stated above.

In the case of Group –A officers advice of Central Vigilance Commission and orders of Raksha Mantri are obtained for initiation of disciplinary action. 65-A. Complaints received from DAD officials (including retired) on account of non-adjustment of pay & allowances, HBA, Medical, TA/DA and other Misc. matter are dealt with by the concerned sections of Audit Wing (please see Para 228). However, necessary inputs/remarks of Admin Section concerned will be solicited by the Audit Section concerned.

Representation against Adverse Remarks .

66. Representations form Group- B and Group- C staff against adverse remarks in the ACRs received in CGDA's office are examined and submitted to Addl.CGDA for orders. Thereafter the orders of Addl.CGDA are communicated to the Pr. Controller/Controller concerned for the information of the individuals.

Suit Notice from staff against penalties and adverse remarks in ACRs

67. Suit Notices from staffs against penalties and adverse remarks in ACRs are received in this office through Pr. Controller of Defence Accounts/Controllers of Defence Accounts. After examination, a brief history of the case together with parawise comments on the suit notices is forwarded for advice to the Ministry of Law. The advice as and when received from Ministry of Law is communicated to the Pr. CDA/CDA.

Writ petitions filed by the staff against penalties, adverse remarks in ACR and connected with disciplinary proceedings in the court

68. On receipt of summons from the court in connection with writ petitions filed by the staff, the Pr. CDA/CDA concerned is advised to contact the Government Counsel and ask him to appear before the court on the date specified in the summons, and get the case adjourned to a further date pending filing counter affidavit in the court. The Pr. CDA/CDA is, interalia, asked to prepare draft counter affidavit in consultation with Government Counsel and send it to CGDA’s office for getting it approved/ vetted by Ministry of Law through Ministry of Defence (Finance). After the counter affidavit has been vetted by Ministry of Law, the same is forwarded to the Pr. CDA/CDA for filing in the court. Sanction under CCS (Conduct) Rules, 1964 .

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69. Cases from Group-B (A0s/ SAOs) where sanction of CGDA is necessary under CCS (conduct) Rules, 1964,are received from Pr. CsDA/CsDA with their reference to rule position on the subject and submitted to CGDA for orders. Thereafter the order of CGDA is communicated to Pr. CDA/CDA concerned for the information of the individual concerned.

Budget Estimates

Demands for Grants

70. The receipt and expenditure of Defence Accounts Department has been transferred to Civil Estimates with effect from 1-4-71. Consequently, the expenditure on Defence Accounts Departments (which is under administrative control of Ministry of Defence) which was accounted for prior to 1.4.71 under the Major Heads of Accounts 79, Defence Services, Army 80 Defence Services, Effective Navy and 81 Defence Services, Effective Air Force, from 1971-72 provided for in the Demand for grants, Ministry of Defence and accounted for under the major Head 2052 General Services.

In the Demand for Grants, the Budget provision in this regard should be made under India Circle in the Demand for Grants, Ministry of Defence under the following Sub-Heads.

MAJ-HEAD-2052General Services (A) Salaries Dearness Allowance Travel Expenses. Office expenses Payments for Professional and special services Rent, Rates and Taxes Royalty. (B) Loans to Government Servants Etc.

MAJ-HEAD 7610

House Building Advance. Advance for the purchase of Motor Conveyances. Advance for the purchase of other conveyances. Other Advances (Viz.ICWA qualification Table fan, Warm Clothing and Flood/cyclone Advance).

MAJ-HEAD 7615 Loans to Departmental Canteen etc

Submission of Budget Estimates

71. Each Pr. Controller/Controllers of Defence Accounts and the Controller of Accounts (Fys) prepares the Budget Estimates in respect of receipts and charges relating to the Defence Accounts Department as far as his organization is concerned, and submits them to the office of Controller General of Defence Accounts on dates prescribed for the

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purpose. The Budget Estimates for the office of the Controllers Generals Defence Accounts are Prepared in the ‘Administration Section’ Group IV (Establishment). The procedure for the preparation of the estimates is laid down in the ‘General Financial Rules’. The following estimates are received from Pr. Controllers/Controllers of Defence Accounts/Controller of Accounts (Fys) /AN/IV (Establishment) group of CGDA’ s office on the dates shown against each in the format prescribed by the AN/Section of CGDA’s office.

(i) Revised Estimates for the current Financial year and Budget Estimates for the Ensuing financial year…………………….25th September.

(ii) Supplementary Demand for Grants for the current financial year (Last Batch)…....10th January

(iii) Final requirement of funds…….20th February

In addition to the above budget estimates, Pr.CsDA/CsDA/PCA (Fys)/C of F &A (FYs) are asked to render budget requirements in supplementary demands for Grants for the current financial year (July Batch & November Batch) as and when the same are called for by Ministry of Finance Revised estimates for the current financial year and budget estimates for the ensuing year 72. The revised estimates for the current financial year are indicative of the definite requirement for the current financial year and the Budget Estimates for the next financial year are indicative of the estimated requirement for the year. These estimates are normally sent to the Ministry in the Middle of October each year by the CGDA. To enable the office of the CGDA to arrive at the requirement for entire Department, budget estimates from PCsDA/CsDA/PCA (Fys) offices are obtained. The estimates received from the PCsDA/CsDA/CA(Fys)/Administration (AN/IV) Section of the CGDA office are carefully checked by the Administration Section of the CGDA office and after thorough scrutiny of the figures and explanatory notes, a consolidates estimate is worked out and the amounts to be projected is determined under various heads. The approval of CGDA is obtained for the estimates to be projected to the Ministry. The estimates are then submitted to Ministry of Defence (Finance/DAD (Coord)) in the proforma prescribed by the Ministry, together with adequate justifications for the projection.

While framing these estimates, the under mentioned points are to be ensured:

(a) The revised Estimates should not ordinarily exceed the sanctioned grants, except for exceptional and unavoidable reasons, which should be fully explained.

(b) Over budgeting should be avoided, so that surrender of funds towards the close of the year does not arise.

(c) Where the projections in Revised Estimates are higher than warranted by actual expenditure during April to August, adequate justification to prove the correctness of the projection should be furnished.

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(d) While submitting the Revised Estimates for the current financial year and Budget Estimates for the next financial year, the estimating authority shall furnish separately the details of actual for the past three years and for the first six months for the current financial year.

(e) In the case of salary, the figures of actual expenditure should be given separately for each type of allowances viz, DA, DP, HRA, CCA, Medical Reimbursement etc.

(f) The number of vacant posts category wise and the provision proposed to be included in the estimates in this regard should be indicated in the separate statement. No provision need be made for posts, which have not been approved so far, or for the vacant posts which are unlikely to be filled in during the current financial year.

(g) The file in which R.E for previous year and B.E for the current year was considered and approved by the IFA Ministry of Finance, Department of Economic Affairs is also to be enclosed with the estimates.

(h) After the estimates, which are sent to IFA Branch, are approved by that branch, statement of accepted estimates in the format prescribed by the Ministry of Finance are sent to Internal Financial Adviser. Ministry of Finance, Deptt. Of Economic Affairs.

(i) While estimating the requirement of salaries, an increase by 3 % over the last years actuals is also added to meet the normal additions to pay viz., increments etc. the effect of retirement etc., should also be taken into account.

Budget Estimates for receipts

73. The estimates received from Pr. CsDA/CsDA in respect of above are consolidated and submitted to Ministry by the dates stipulated by the Ministry of Finance.

Estimates for Central Government Employees Insurance Scheme

74. The estimates on the above received form Pr.CsDA/CsDA are consolidated and submitted separately to Ministry of Finance Department of Economic Affairs.

Cash Requirement Estimates

75. The cash requirement estimates for the following items (in addition to various other items which are common to Defence as well as DAD) are rendered directly by the Pr. Controllers/Controllers of Defence Accounts to the Ministry of Defence (Finance/Budget) as per the dates prescribed by them:

i) Cash requirement for State Provident Funds (including CP Fund) (015/01 to 015/04,015/08 to 015/15 to 015/16)

ii) Deposit Linked Insurance Scheme – Debit (008/11).

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Distribution of Funds

76. On receipt of information from Ministry of Finance regarding the passages of Appropriation Bill by the parliament and its assent by the President, Administrative Section will make the final allotment of funds to all the PCsDA/CsDA and also to the Admin Section of CGDA's Office, after retaining some reserve. The reserve will be used to meet any emergent requirement of any of the office of Defence Accounts Department under the relevant budget heads. The distribution may be revised if necessary after the approval of Revised Estimates by MOD (Finance/MO Branch) and also after projections in the Final requirement of funds are approved by MOD (Finance/MO Branch) Branch. The allotments made to PCsDA/CsDA are at times revised during the currency of the financial year if surrender is reported by PCsDA/CsDA or additional requirement is met from the reserve available with CGDA.

Control of Expenditure under various Heads in respect of Defence Accounts Department .

77. The procedure for achieving effective control over expenditure is laid down in the General Financial Rules. The ultimate authority responsible for watching the progressive expenditure against the total allotment received under various heads is the CGDA. It should be ensured that the expenditure is evenly distributed throughout the year and that there is no excess expenditure over the sanctioned grants. A review of progress of expenditure is to be carried out to fulfill the above objective and PCsDA/CsDA advised as and when considered necessary.

For the purpose of the Budgetary Control of expenditure against the allotted funds, the following returns are made use of: (i) Monthly compiled actual, received from EDP Centre, of the CGDA’s office which indicates the receipts and expenditure in the current month and also the progressive totals under various DAD heads.

(ii) Return on travel expenses: This gives the break up of the progressive expenditure under various sub-Heads viz., Tour Officers, TA others, TA Local and TA transfers under orders of CGDA.

(iii) Return on offices expenses: On 25th of each month PCsDA/CsDA and AN Section of CGDA's office will render the progressive expenditure for the proceeding month under the various sub-items, viz., postage, Telephones, furniture, office equipment. Stationery, computers, liveries etc.

(iv) Return on expenses under head “Salaries”: The progressive expenditure under heads Salary (Officers), Salary (Staff), Dearness Allowances, Dearness pay other allowances, OTA, Wages, other Admin expenses, etc. is furnished by the PCsDA/CsDA every month duly reconciled with RDR compilation for monitoring the progress of expenditure.

Re-Appropriation of Funds

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78. CGDA has powers to re-appropriate funds from one Head of Accounts to another under Schedule IV of Delegation of Financial Power Rules, 1978 subject to the provision of Rule 10 of the said Rules.

Appropriation Accounts

79. The Head wise Appropriation Accounts in respect of Civil Estimates of Ministry of Defence i.e. Ministry of Defence (Civil) including Defence Accounts Department are prepared by the Accounts Section of CGDA office and submitted to DGACR/CGA/DGADS duly approved by the Defence Secretary as Chief Accounting Authority.

At the close of the Financial year the actual expenditure incurred under various heads of the Defence Accounts Department, together with explanation for variation between the allotted funds and the actual expenditure for the year are prepared and rendered to the above mentioned authorities as per the dates prescribed by Controller General of Accounts, Ministry of Finance, Department of Expenditure, Lok Nayak Bhawan, New Delhi.

Parliament Questions

80. The Parliament questions received in the office of the CGDA are dealt with centrally in Admin Section. The information required for the purpose is collected either from the Pr. CsDA/CsDA or from the other Sections in the office of the CGDA. Where the information required is in connection with matters dealt with by the 'Audit ' Section of the CGDA's Office, a copy of the parliament question is sent to the Audit Section who would in turn collect the information from the authorities concerned and furnishes the same to Admin Section with their comments. The categorization of questions received in the CGDA's Office is broadly as under: -

(i) Questions exclusively relating to DAD. (ii) Questions relating to other Ministries /Departments.

In case of the questions relating to DAD, a draft reply together with a detailed note is sent to Ministry in duplicate. If the question is starred, a detailed 'note for pad' for possible supplementaries is also sent to Ministry of Defence (Finance) on due dates. In the case of questions relating to other Ministries/Departments where the reply is required to be given by Defence Accounts Department also, the information called for is furnished on priority basis.

All concerned in the Defence Accounts Department should deal with the communications relating to Parliament Questions on Most Immediate basis. A close watch is kept on the replies due to be received from Pr. CsDA/CsDA/other sections/Groups in CGDA's office and it is ensured that the replies are sent on the stipulated date. A register is also maintained to indicate the action taken in respect of the questions received.

Works Projects .

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81. The expenditure in respect of works pertaining to DAD is included in the Demands and Grants of the Ministry of Defence (Finance) with effect from 1/4/79. In view of the above change, the responsibility for processing the various proposals for construction of office and residential accommodation for the Defence Accounts Department now rests with the CGDA's office.

The procedure as indicated below will be followed in dealing with such proposals.

Procedure to be followed by the section to progress the various proposals.

82. Proposals for construction of office/residential accommodation are called for in the August every year by this office from Principal Controllers/Controllers of Defence Accounts. These proposals, as also those submitted by the Pr. CsDA/CsDA on their own accord, will be examined to consider the necessity for such accommodation both from administrative angle vis-à-vis the requirement of the services. Each case will be carefully examined by the Section with reference to the various orders laying down the scales for office/residential accommodation, the necessity for provision of additional accommodation, location of concerned services offices/units/formations etc. While doing so, the availability of land in the location either from Army sources or civil sources will also be taken into account. Subject to confirmation regarding availability of land, approval of CGDA will be obtained in principle to the proposal. Thereafter, the PCsDA/CsDA will be requested to convene a Racce-cum-Costing-cum-siting Board in consultation with Army authority, to assess the requirements of accommodation and indicate the rough cost of the proposed works services.

The Board proceedings and Approximate Estimates will be scrutinized with reference to extant orders on the subject of scales of accommodation for various categories. Any item not specifically covered under the orders will be considered on merits, depending upon the needs of each office. After due scrutiny, the proposal will be submitted to Ministry of Defence (Finance) for their acceptance and issue of administrative approval.

The administrative approval issued by Ministry of Defence (Finance) will be communicated to the E-in-C's Branch with a copy to the command Chief Engineer for further necessary action in calling for tenders, conclusion of contract execution of work etc. In exception cases, the construction of DAD buildings may be entrusted to an agency other than MES after obtaining the approval of the Ministry of Defence (Finance), taking into account the exigency or urgency of the requirement.

Provision of funds

83. In accordance with Ministry of Finance (Deptt. of Economic Affairs) OM No.F 3(113)-B(AC)/78, dated 27.9.78 provision of funds for DAD buildings will be made in the Budget of Ministry of Defence (Finance) w.e.f the 1st April '79, i.e. financial year 1979-80. The requirement of funds for various capital works, maintenance, repairs etc. will be projected by this section to Ministry of Defence (Finance) for their approval, for eventual inclusion in the budget of Ministry of Defence (Finance) against the following heads.

(a) Capital outlay on office buildings -Major Head …. .4059

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(b) Capital outlay on residential buildings -Major Head …. 2216

(c) Revenue expenditure on maintenance - Major Head …. 2059 repairs and minor works (office buildings)

(d) Revenue expenditure on maintenance - Major Head …. 2216 repairs and minor works (residential buildings)

After the budget has been voted by Parliament, allotment letters will be issued by this office to the regional Pr. CsDA/CsDA in whose jurisdiction the work is being executed, allocating funds for various works.

Adjustment of expenditure

84. Under the extant procedure, the expenditure incurred by MES on various Defence works are audited and authorised for payment by AAOs attached to GEs. The amounts incurred are booked to various heads of accounts. In respect of DAD works, the expenditure incurred on various works will be booked directly to the DAD budget under relevant heads by the paying Pr. CsDA/CsDA. Amounts so compiled are relieved on receipt of clearance memo from RBI, Nagpur by operating deduct heads, transferring the amounts to the RBI Deposits Defence. The detailed instructions contained in this office circular No.A/II/1124 dated 20/3/71, as modified by circular No.A/II/11241, dated 3.12.76 will, mutatis -mutandis, apply in regard to the adjustment of expenditure on construction/ maintenance/repairs/minor work of DAD Office and residential accommodation.

Completion of work

85. The completion of the works executed by the MES will be watched through periodical reports obtained from time to time from the Pr. CsDA/CsDA. The progressive expenditure incurred on various works will also be ascertained from MES at suitable prescribed intervals, to ensure proper utilization of funds provided for in the budget, on the basis of expenditure incurred by them for the purpose.

In cases where final completion cost exceeds the amount of administrative approval in excess of the prescribed percentage, necessary action will be taken by the Section to obtain revised administrative approval.

Hiring / Rehiring of Building for Office Accommodation

86(A) Proposals for Hiring/ Rehiring of private building for office accommodation are received from Pr. Controllers/ Controllers of Defence Accounts along with recommendation of BOOs. After examination the case is put up to the CFA for obtaining approval/ sanction for Hiring/ Rehiring of a building for a minimum period of three years. The sanction letter will clearly specify the date, month and year of starting and expiry of the Hiring/ Rehiring of the building.

Concessions to DAD Personnel

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87. (a) Field Services concessions- Proposals for extending these concessions to DAD personnel serving in the specified areas are taken up with the Ministry of Defence (Finance), on the analogy of the such concessions being enjoyed by the Defence Civilians.

(b) Special Compensatory Allowances- This allowances is extended to the DAD staff serving in specified areas under the orders of Ministry of Defence (Finance) on the analogy of similar allowances granted by the Ministry of Shipping and Transport to GREF personnel, serving in those areas.

(c) Project Allowances - on receipt of requests from Pr. CsDA/CsDA to extend the project allowances to DAD Personnel serving in the particular project, the admissibility of the same to the DAD staff is examined. Then the matter is referred to the Ministry of Defence (Finance) with recommendation to accord their sanction for payment of project allowances to the DAD personnel.

(d) Grant of special pay /duty allowances to Sr. Auditors/Auditors (excluding offices) - All matters regarding grant of special pay and duty allowances to different categories of DAD staff (non-gazetted) are dealt with in CGDA's Office. On receipt of representations/memorials from the individuals, these are scrutinized on the merits of the case. The representations addressed to the CGDA are disposed finally in the CGDA's office, and those addressed to FA (DS) submitted to Ministry of Defence (Finance) with remarks for issue to orders.

(e) Proposal for provision of Government transport to officers and staff of DAD between places of duty and continuation of the existing sanction are taken up with the Ministry of Defence (Finance) for approval and issue of sanction.

Printing and Supply of Forms etc.

88. The work relating to the revision, introduction, cancellation and reprint of forms which are exclusively used by the Defence Accounts Department Offices is dealt with in CGDA's office after obtaining, where necessary, the advise of the other sections in CGDA’s Offices.

The introduction of a new form or the revision of old forms will be initiated by the Sections of the CGDA's Office or the Pr. Controllers/Controllers concerned. They will send two copies of the latest print of the form and also the amendments proposed by them. In the case of amendments proposed by the Pr. Controllers/Controllers, the concerned section in CGDA's office will be asked to examine them and also to intimate any further amendments are considered necessary. After the amendments proposed have been approved, two copies thereof will be forwarded to DMR&F. When a new form is required to be introduced, the approval of the Ministry of Defence (Finance) is obtained. After the approval has been received, two copies of specimen of the form and the approximate number of copies to be printed should be sent to the Director of Military Regulations and Forms, together with the following certificate: "Certified that:

i) the use of the form is indispensableii) no standard form exists that will meet the requirements of the case. iii) the number of copies required to be printed is absolute minimum; and

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iv) the form is of a permanent nature and will not be cancelled for some years to come."

Alterations, cancellations and introduction of forms are announced in Army orders. These announcements should be very carefully noted and the necessary amendments carried out in the "Classified list of Army Forms and books used by the Defence Services."

Assessment of Annual Requirement of standard Army Forms

89. Reports are called for from all the Pr. CsDA/CsDA regarding annual requirement of standard Army Forms used in their respective organization. On receipt of reports from all the controllers the same are examined to verify the correctness of figures shown during the last three years. A consolidate reports is rendered to DMR&F.

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Wall Calendars and Diaries

90. The annual demands of wall calendars and diaries for DAD offices are received from the Pr. CsDA/CsDA and after verification of correctness of the figures shown by the Controllers a consolidated reports is rendered to DAVP, New Delhi.

Awards from Compassionate Fund

91. The Compassionate Fund is intended for the relief of the families of Government servants left in indigent circumstances through the premature death of the Government servant on whom they depend for support. Applications for grant of Awards from the Compassionate Fund of India from the widows of deceased Government servants who die while in service or within six months from the date of retirement, are received through Controllers under whose organisation, the Government servant last served, duly supported by the requisite documents/information with the recommendation of the Controller. When the Government servant is totally/permanently disabled, and Award from the Fund can also be considered. The applications are scrutinized properly to see that they are submitted within one year of the death of the Government Servant and it is complete in all respects and satisfies all the requisite conditions for the grant of the award, especially the test of indigency. The application is submitted to the CGDA for his orders. If approved by the CGDA the case is forwarded to the Ministry of Finance (Department of Expenditure) with all the relevant documents/information. If the request is granted, sanction will be issued by the Ministry in favour of the applicant for payment of the award by the Pr. CDA (Pensions) through the Treasury.

Condolence Message

92. On receipt of intimation of the death of any member of staff of the Department, a condolence message is issued over the signature of CGDA. Condolence message in case of group 'D' employees is issued over the signature of Sr.Dy.CGDA (AN).

Scheme of Joint Consultative Machinery

93. Under the scheme for Joint Consultative Machinery and Compulsory Arbitration for Central Government Employees there are Joint Councils at the National level, Departmental level and Regional /office level:

(i) The National Council deals with matters affecting Central Government Employees generally, such as minimum remuneration, dearness allowances and pay of certain common categories, e.g. clerks peons, etc.

(ii) The Departmental Council (II-Level JCM) deals with matter affecting staff employed in a Department.

(iii) The Regional/Office Council (III- Level & IV- Level JCM) deals only with regional or local matters.

The nomination of representatives from recognized staff Associations of DAD on

staff side of the Departmental Council and National Councils are received in this office for approval of the CGDA.

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Agenda items for discussion in the meetings of the Departmental Council and National Council are received from D-JCM, Ministry of Defence for preparation of brief. Copies of the agenda items are given to the groups concerned for preparation of the briefs. The briefs duly approved by the CGDA are forwarded to the Ministry of Defence. A progress on pending items is also submitted to the Ministry of Defence.

The III- Level JCM council of the Department is constituted with the approval of the CGDA. The recognized staff Associations submits the names of their representatives for nomination to the council. The staff side is given representation in the council on the basis of their membership strength. The meeting of the council is normally held once in a quarter. The staff associations submit the agenda items, which are submitted to the concerned sections for preparation of brief. The AN-VI section monitors the follow-up action on the decision taken in the council meetings.

Staff Association

94. There are two recognized Association in the Departmental, viz. All India Defence Accounts Association (Central Body), Pune and All India Defence Accounts Employees Association (HQ.) Kolkata. These Associations have got Branches in various stations/offices. The Branches have no separate entity. The Branch Associations are expected to deal with the Controllers concerned on matter of local interest. Issues of a general nature affecting the Department as a whole are to be projected by the Branch Associations to the parent body and the latter may take up such matter with the CGDA if considered necessary after examining the issue from All India angle. On matter of general nature involving more than one Controller, the two Headquarters Associations may correspond directly with CGDA. The points raised by the Associations are examined where necessary in consultation with other sections/groups in Admin Section.

On issues concerning any particular Controller, The Headquarters Association routes the reference through the Controller concerned. Branch Associations correspond only with the Controllers concerned (through the Local heads of offices in case where the Branch Associations is functioning at a station other than the Headquarters of the Controller) and their parent body. On matters of policy affecting the entire department, the Branch Associations have no locus standy to deal with the CGDA direct.

General Provident Fund Advances/Final withdrawals

95 Applications from Pr. Controllers/Controllers for sanction of GP Fund Advance and final withdrawals are received and dealt with in CGDA's office. In dealing with these applications it is seen that:

(i) the object for which the advance/final withdrawals is required is covered, by GP Fund (DS) Rule,1960.

(ii) Sufficient credit in the officers' GP Fund account is available to cater for the advance/final withdrawal.

(iii) the amount of advance/final withdrawal does not exceed the limit stipulated in the GP Fund Rules. After scrutiny, the applications are submitted to the CGDA for Sanction. After approval, the sanction is communicated to the Pr. Controller/Controller and the Contingent Bill returned duly countersign for payment. Copy of the letter communicating sanction is also endorsed to CDA (Funds), Meerut.

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Cases which are not exactly covered by rules are referred to Ministry of Defence (Finance).

Advance for purchase of conveyance

96. Applications from Controllers for sanction of motorcar and motorcycle advances are received and dealt with in the CGDA's Office. The applications are scrutinized with reference to the provisions of GFR and the orders issued from time to time. It is also seen that the officer has executed the agreement form (GFR-22). The applications are then put up to CGDA for sanction. After approval the sanction is communicated to the CDA concerned for drawing payment from his own office. It is further ensured that the officer completes the purchase of Motor Car/Motor Cycle and executes the Mortgage Bond in Form GFR-24, Hypothecating the same to the President as security for the advance within one month from the date of drawl of advance. The mortgage bond duly accepted and signed by the CGDA is returned to the Controller concerned for safe custody.

Departmental Canteens

97. The offices of the Defence Accounts Department are provided with canteen/Tiffin rooms as staff welfare measure. They are assisted by providing the interest free loan of Rs.5000 for purchase and replacement of equipments, subsidy of wages and uniform as also grants for purchase of furniture, crockery, cutlery and kitchen utensils. Interest free loan is required to be sanctioned by the CGDA's Office. Controllers will submit proposals in the prescribed proforma completed in all respects. The loan is repayable in 54 consecutive monthly installments commending not later than the sixth calendar month after the month of drawl of the loan. An annual report intimating the number of Departmental Canteens/Tiffin Rooms opened or closed during the year ending on 31st March every year is obtained from the Pr. CsDA/CsDA and a consolidated report rendered to the Ministry. A questionnaire regarding the working of the canteen/tiffin room in the Defence Accounts Department for each Financial Year is obtained from the Controllers and rendered to the Ministry of Home Affairs, Department of Personnel and Administrative Reforms, through the Ministry of Defence (Finance). Based on the information furnished in the above questionnaire, the financial soundness of the canteen/tiffin room is verified and Pr. CsDA/CsDA are requested to take remedial measure if the canteen/tiffin room is running at a loss. A register is also maintained wherein the details of canteen/tiffin rooms functioning in the offices and sub-offices of the Defence Accounts Department, Loans, if any, sanctioned to them are indicated therein.

Returns of Immovable property

98. In accordance with Rule 18, CCS (Conduct) Rules, 1964, every Government servant belonging to any service or holding any post included in Group A or Group B or Sr. Accounts Officer/Accounts Officer shall submit an annual return in such form as may be prescribed by the Government in this regard giving full particulars regarding the immovable property inherited by him on lease or mortgage, either in his own name or in the name of any member of his family or in the name of any other

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person. The initial return will be submitted within a month of his appointment and the annual return in the month of January every year.

These returns shall be treated as secret and shall after such scrutiny as may be considered necessary be kept in the custody of the authority which maintains the character Roll itself but kept separately.

Holidays

99. The total number of holidays to be observed in the Defence Accounts Offices, wherever they are situated will be 16 in a year. Of these 16 holidays, 11 would be compulsory holidays (3 National Holidays and 8 Holidays relating to minority communities viz. Republic Day, Independence Day, Mahatma Gandhi's Birthday and Id-ul-Zuha, Muharram, Good Friday, Buddha Purnima, Id-ul-Fitr, Guru Nanks's Birthday, Christmas Day and Mahavira Jayanti). The Defence Accounts Offices locate at Delhi/New Delhi will, however, observe the 11 compulsory holidays and the remaining 5 holidays as determined by the Department of personnel and Administrative Reforms every year.

In addition to the 16 closed holidays each employee may also be permitted to avail himself of any two holidays chosen by him out of the list of restricted holidays drawn up and notified every year, along with the list of closed holidays.

Change of name of Government servants

100. Procedure for a change of name by Government Servant has been laid down in Govt. of India, Ministry of Home Affairs OM No.60/247/78-Ests dated 3/11/48 as amended by their OM No. 87/52 Ests. dated 24/3/52 reproduced as Govt. of India decision No. 1 below Article 26 of CSR Vol.-I. The Government servant wishing to adopt a new name or to effect a modification in the existing name should adopt the procedure laid down therein. However, this procedure need not be applied to cases where women in Government service may desire, on their marriage, a change of name to be noted in the official records, provided the Head of the office or Department concerned is satisfied that he change sought is, in fact, in pursuance to the marriage and that the new name is after the name of husband. The change of name in such cases should be notified to all concerned officially. In the case of married women who, while in service, get a divorce and desires to revert back to her maiden name and also in case of a widow who remarries, the formalities indicated for changing the name will be followed.

Alteration of date of birth

101. The date of birth of an individual should invariably be determined at the time of entry into service, in the manner prescribed in Rules 79 and 80 of General Financial Rules. Heads of Department have been delegated powers to alter the date of birth of a serving individual under their control, if he is satisfied that a bonafide clerical mistake has been committed and that it should be rectified. Representation for changing the date of birth of non-gazetted Govt. servant will be dealt with in CGDA's office in accordance with the orders in force from time to time.

Circulation of Government letters

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102. Government letters where they are required to be circulated to Controller's will be dealt with on functional basis i.e. they will be circulated by the groups dealing with the subject matter. While circulating the letters, any supplementary instructions on the subject which are required to be issued should also be included in the circular. The decision whether any order or Government letter should be circulated, will be taken by the ACGDA concerned.

Appeals/Representations

103. The appeals and representations from the staff relate to various matters like payment of allowances, leave, discharge, dismissal etc. Generally, no action need be taken on advance copies. The representations which are received through proper channel are scrutinized with reference to the precedents/orders on the subject and according to the merits of each case. Representations addressed to the CGDA will be disposed of by him finally and those addressed to FA (DS) will be submitted to him for orders along with remarks of CGDA's office. In respect of representations addressed to the President, they will be forwarded to the Ministry of Defence (Finance) with remarks in the prescribed proforma unless with held with reference to the rules on the subject.

Bill Register

104. In order to keep an effective watch on the speedy clearance of bills, computerized diary daily sheets in which all bills requisition for advance etc. are entered when received from Receipt & Despatch Section shall be stiched and maintained in AN-IV Section. Bills will be cleared as expeditiously as possible.

The stiched date will be submitted every day to the Sr. Accounts Officer/Accounts Officer showing the outstanding bills so that suitable steps can be taken to clear the outstanding cases. The retention period of the computerized daily sheets would be the same as that of Bill Register.

Bills

105. AN/IV Section is responsible for the preparation of pay bills of Group 'A' to 'D' staff in the CGDA's office and for drawing pay and allowances admissible to them under rules and obtaining prescribed vouchers and certificates required in support thereof. The preparation of the pay bills has been computerized. After counter signature by the Accounts Officer (AN), the bills with supporting documents viz., Fund Schedules etc., are checked and passed for payment by AN/VIII section. Arrears of pay are not ordinarily drawn in regular monthly pay bills. Supplementary pay bills are prepared for drawing the arrears in which all details are given. The chief points to be observed in preparing the establishment pay bills are the same as laid down in Chapter II, Administration Section of Office Manual Part II. After introduction of Electronics Clearing System (ECS) the salary cheque along with schedule and floppy is forwarded to SBI, New Delhi for crediting the salary account of the officer/ staff.

All other claims like requisition for advances for temporary and permanent moves, TA claims, Contingent Bills for various advances, bills for contingent and miscellaneous expenditure, will be submitted after check to the ACGDA/ SAO (AN) for his counter-signature. Claims relating to Gazetted officers of the CGDA's office will be submitted to Dy. CGDA (AN) for his counter signature. These claims, after counter signature will be passed on to AN-VIII for check and payment. In respect of advances of TA and TA

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claims, the procedure laid down in the relevant paras of OM Part II Volume I will be followed. These claims and their details will be entered in the Demand-cum-Audit Register.

All increments of pay will be drawn as a matter of course after the qualifying period has been completed, unless they are withheld by the authority empowered to withhold such increments. The drawal of increments in respect of Gazetted/ non-gazetted establishment will be noted in the service records of the individuals concerned. 106. Advances for GP Fund both ordinary as well as special will be sanctioned by the Sr.Dy.CGDA (AN)/Dy.CGDA (AN)/ACGDA (AN) in respect of staff and officers (upto Sr. Dy. CGDA) in CGDA's office. In the cases of Jt. CGDA and above officers the sanctions will be accorded by the CGDA.

Monthly pay bills of officers and staff

107. The monthly pay bills in respect of Gazetted officers and establishment prepared by the Administration Section (Group IV) in accordance with para 112 of this Manual and Chapter II of OM Part II (Volume I) will be sent to AN/VIII Group, duly signed by the officer-in-charge AN/IV Group in his capacity as drawing officer. The bills will be supported with Punching Media and all connected documents, for preliminary audit. Entries in Demand Register, wherever necessary, will also be made by the Section/Group preparing the pay bills.

The bills received from AN/IV Group will be entered in a Register maintained for the purpose in AN/VIII Group in accordance with the date and order of receipt. Preliminary audit of pay bills will be conducted by AN/VIII Group in accordance with procedure laid down in para 356 et. seq. OM Part II (Volume I).

TA/DA and Contingent bills

108. Bills relating to the TA/DA, GP Fund etc. of officers and establishment, contingent expenditure of CGDA's office and store purchase bills etc. will be prepared by AN/IV, AN/V Groups and after counter signature by the officers authorized to do so, these will also be passed on to AN/VIII Group, together with punching media and all supporting documents, viz. posting/transfer orders/ sanctions/ copies of supply orders etc., in original for preliminary audit. Entries in the demand register wherever necessary, will be made by AN/IV Group. In case of advance payments, the serial number relating to the entry in the Demand Register will be quoted on the bills, preferably in red ink. No separate Demand Register will be maintained in AN/VIII Group.

Bills on account of payment of TA/DA./LTC/ Office Contingency etc., received from AN/IV-AN/V Group will be entered in Audit Progress Register maintained by AN/VIII Group. The entries will be made in accordance with the date and order of the receipt. Preliminary audit of these bills will be conducted in accordance with the procedure laid down in para 623 et. seq. and para 480 of OM Part II (Volume I). Original sanctions etc., in cases where these have not been enclosed to the bills, will be verified from the files maintained by AN/IV or AN/V Group, as the case may be. Similarly, random check of Demand Register entries made by AN/IV Group will also be made by the Auditor /Section Officer (A) of AN/VIII Group.

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Payment enfacement and preparation of DP sheets

109. The bills referred to in paras 114 and 115 above will after preliminary audit and making necessary payment enfacement thereon, will be submitted to the officer-in-charge of AN/VIII Group for signature. After the bills are passed by officer-in-charge, Daily Payment Sheet will be prepared and signed by the Section Officer (A) after careful check. The passed bills duly arranged in the order of entries in the Daily Payment sheet will then be passed on to the Cheque preparation Assistant for arranging payment(s) for issue of cheques. On receipt of bills duly passed for payment and endorsed as such, the procedure for drawing Cheque as outlined in paras 328 et. seq. OM Part II Vol I will be followed.

The Accounts Officers of CGDA's office will be nominated by the CGDA for the purpose of signing cheques in payment of bills passed. Copies of nomination letters will be sent to the Treasury/ Banks concerned for necessary action.

Forwarding of paid vouchers

110. The paid bills together with punching media, DP sheet and original copy of the Schedule III received back from the Assistant preparing the cheques will be forwarded to the Auditing Controller in weekly batches.

Bank Duty

111. (i) Arrangements will be made by AN/V Section to obtain the Military guards for Bank duty to accompany the staff to the Bank and escort them to office back after drawal of cash. Arrangements will similarly be made for provision of service vehicles for this purpose from the ASC authorities. An Accounts Officer is nominated every month by the Dy. CGDA (AN) to supervise these arrangements and to accompany the above team to bank.

(ii) One AAO/Section Officer (Accounts) and two SAs/Auditors are deputed to accompany the Cashier to the Bank on the last working day of each month, to draw the pay of the establishment for the month/on the first working day of the month of April to draw the pay of establishment for the month of March. On receipt of the money, the cashier distributes the amounts due to different sections with reference to the pay bills of establishment working in those sections for eventual disbursement under the arrangements made by those sections. Generally, one AAO/Section Officer (A) of the concerned section is selected by rotation every month for making disbursement to the establishment. The AAO/Section Officer (Accounts) so designated will receive the cash from the cashier. After payment, the un-disbursed amount, if any, will be returned by him to the Cashier with details on the same day alongwith the pay bills.

Disbursement of pay to absentees

112. An absentee is required to make his own arrangement for having his leave salary remitted to him. If he desires his pay to be paid to another person on his behalf, he should enclose a stamped receipt (signed and dated not earlier than the last day of the month for which pay is due) with a letter authorizing the latter to receive the payment on his behalf. The person receiving the payment will also be required to sign in the acquittance roll for the person to whom the payment is intended. If the absentee so desires, his leave

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allowance may be remitted to him by money order at his own expense. In case a Group D employee proceeds on leave for a period exceeding one month, the net leave salary due to him may on his express request, be remitted to him by money order at Government expense.

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Title to and Sanction of leave

Group ‘A’ and ‘B’ Staff :

113. (i) Earned leave/half pay leave entitlement of Group ‘A’ to ‘D’ staff will be maintained by AN/IV Section. In case an officer is posted to this office in the middle of the year, the leave entitlement will be obtained from his previous office.

(ii) In respect of Group ‘B’ & ‘C’ officials of CGDA’s office, concerned ACGDA/SAO/AO are competent to sanction EL upto 30 days. EL beyond 30 days HPL/Commuted Leave, EOL, Maternity Leave will be rendered by Sr. Dy.CGDA (Admin) as per Office order No.392 dated 8.9.2006.

(iii) An intimation about the sanction of leave (other than Casual leave) to group A and B staff will be sent to the AN/IV Section as and when the leave is sanctioned, for issue of office order. The office order notifying the sanction of earned leave/half pay leave to the officer shall indicate the balance of such leave at their credit. Such an office order will bear reference to the office order through which leave of the same officer was notified last. Copy of the office order notifying leave (other than casual leave) will invariably be endorsed to the PCDA (P) Allahabad.

Group ‘C’ and ‘D’ Staff

(i) Title to leave (other than casual leave) to Group C and D staff is verified by AN/IV Section. In the first week of January and July each year, sections will send earned leave registers to this section with a certificate from the AAO/Section Officer (Accounts) of the Section, to the effect that all spells of earned leave sanctioned to the staff upto the previous month have been recorded in the Register and intimated to AN/IV section for notification in the office order. A separate page will be opened for each member of the staff serving in section, irrespective of the fact that he has not applied for any earned leave during the preceding half year. After noting the title of leave as on first January and first July, as the case may be, the Earned Leave Register will be returned to the sections concerned. The earned leave will be sanctioned by the officer-in-charge of sections.

Casual leave upto four days to Group C and D staff, working in their sections/groups is sanctioned by the AAOs/Section Officers (Accounts). Beyond this period, Casual leave is sanctioned by the officer-in-charge.

(ii) All other kinds of leave (other than EL and CL) e.g. half pay leave, extra ordinary leave, leave not due, special casual leave, quarantine leave, commuted leave, maternity leave are dealt with in AN/IV Section. All applications for such leave will be forwarded to this section.

(iii) A record of all leave granted to AAOs, Section Officers (Accounts) Senior Auditors, Auditors, Clerks, Typists, Record Clerks and Group D Staff, who are borne on the strength of various sections is kept in the leave registers maintained by each section. All kind of leave (other than casual leave) granted to Group A to D Staff are notified in office orders. A return showing the period of leave granted to Group C and D staff in a month is rendered to AN/IV Section, by the Sections by the 5th of the following month to enable them to issue the office order. Nil reports will also be rendered which will be

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watched by AN/IV Section. The office order notifying the sanctions of Casual Leave, half pay leave to he staff shall bear reference to the previous months office order indicating the balance of such leave at their credit.

(iv) The grant of leave to the Groups A, B, C and D staff will be noted in the service records of the individuals concerned.

Budget Estimates

114.(I) The following Budget Estimates under the head Revenue, Capital and Loans etc. for the items indicated at para 77 ante are prepared by AN/V Section: (i) Supplementary Demand for Grants (July Batch) -10th June.(ii) Revised Estimates for the current financial year and budget estimate for the

ensuing year- 25th September.(iii) Supplementary Demand for Grants (November Batch) - 10th June.(iv) Supplementary Demand for Grants (Last Batch) - 10th June.(v) Final Requirement of funds---20th Feb.

The above estimates will be prepared in accordance with the provisions of General Financial Rules and any other instructions received from Ministry of Finance and will be submitted to AN-VII on due dates in the proforma prescribed.

(II) The Revised Estimates for the current financial year is a much more accurate forecast of what the actual expenditure is likely to be during the rest of financial year. The estimate is prepared with reference to the actual for the first five months of the year.

(III) The Budget Estimates for the ensuing financial year are also required to be submitted along with Revised Estimates. The projections in the Budget Estimates are based on the circumstances known or the orders issued which affects the Budget Estimates for the next year.

(IV) The supplementary Demand for grants (November Batch) is prepared on the basis of actual expenditure upto 31st October and the anticipated expenditure for the rest of the year.

(V) The final requirement of estimates is prepared based on the actual expenditure upto December and likely liability for the balance of the year. Normally, no additional funds should be sought for, unless considered unavoidable. It is also accompanied by adequate explanation for each item of the enhanced projection. To ensure proper budgetary control, a close watch should be kept on the Progressive Expenditure under various heads and ways and means should be devised to ensure that the expenditure during the year does not exceed the allotment received. If any additional requirements of funds are considered unavoidable, a requisition should be made to AN/VII, who will in turn consider release of funds from the Reserve if available with them. The estimates of the Receipt Budget will also be rendered to AN/VII on due dates.

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115. In addition, the Appropriation Accounts for the office of the CGDA will be prepared at the close of financial year and furnished along with the explanation for variation between the allotted funds and actual expenditure for the year to the AN/VII Section.

116. Cash Requirement Estimates are submitted to Pr. CDA, (CC), Meerut in the prescribed proforma for the relevant items.

Contingent Expenditure

117. A record of all charges incurred on account of office contingent expenditure is maintained in the contingent register (IAFA-807).

118. The nature of charges to be met from the allotment for contingencies is given in Appendix 8 to the General Financial Rules, Volume II. Certain common types of contingent expenditure are indicated below:-

(i) Cost of articles purchased locally such as dusters, candles, matches, phenyle, etc.(ii) Conveyance hire for cashing cheques, cooly charges for carrying records, forms,

stationery etc.(iii) Honoraria to examiners of the subordinate Accounts Service Examination, etc.(iv) Rent for Office building. (v) Postal charges on covers insufficiently stamped. (vi) Telephone charges.(vii) Charges on account of office furniture and other equipment etc.(viii) Cost of clothing articles/liveries for group D Staff.(ix) Cost of books and periodicals.(x) Charges on account of purchase, repair and other maintenance of Typewriters and

other machines.(xi) Winding and repair charges of office clocks.(xii) Cost of part time/casual labour(xiii) Repair to bicycles.(xiv) Service Stamps.(xv) Hot and cold weather establishment, etc.(xvi) Telegraphic address and Post Bag charges.

119. The following officers are empowered to sanction expenditure on the local purchase of articles required for office use upto the limits shown against each, in respect of anyone articles/any number of similar articles purchased at one time, subject to the Rules for Supply of articles required for the Public service as reproduced in Appendix 9 GFR Vol-I.

AO (AN) - Upto Rs. 100.ACGDA (AN) - Exceeding Rs. 100 but upto Rs. 1000.

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Dy.CGDA (AN) - Exceeding Rs.1000 and upto the permissible limits prescribed in the Delegation of Financial Rules, 1978.120. The above charges are preferred on vouchers for petty contingent expenditure (Form No. S-58) and are classified and shown in the various columns of the contingent charges register (IAFA-807) when a contingent bill is prepared and paid from imprest. All bills and vouchers are cancelled when passing them for payment.

Telephones121. On receipt of bills from the telephone authorities the telephone charges as well as those on account of trunk calls are claimed in the contingent bills and amount debited to the contingent grant. Cheques in payment of the telephone charges are issued in favour of the Accounts Officer of the concerned Telephone Company. Particulars of names, designations and telephone numbers of officers are intimated to the Telephone Company for incorporation in the Telephone Directory. Any changes occurring subsequently are intimated sufficiently in time to admit of being incorporating in the Telephone Directory. Particulars of all telephones, residential and office are also intimated to the Signal's Directorate GS Branch together with the residential address of officers concerned for incorporation in the AFHQ Telephone Directory. Cash Book

122. A cashbook will be maintained on IAFA-125. All cheques drawn in favour of the Controller General of Defence Accounts, and all payments made out of cash obtained by encashing cheques will be accounted for in the cashbook. Payments

must be supported by the acquittances of the payees and other connected vouchers if any. All entries in the cashbook will be initialled and all acquittance rolls signed by

the Sr. AO (AN)/AO (AN).

In April each year, the cashbook will be audited by an officer of the IDAS specially detailed by Dy. CGDA (AN) for the purpose. One month's accounts selected by the Sr. Dy.CGDA (AN)/ Dy. CGDA (AN) will be subjected to detailed audit by the officer deputed for this purpose. The Sr. DY. CGDA/Dy. CGDA (AN) will also, whenever considered necessary, depute an officer of the IDAS to conduct surprise check of the actual cash in hand and as shown in the cashbook. The officer will be selected by the Sr. Dy. CGDA (AN)/Dy. CGDA (AN) and under no circumstances will the date and time of the check be made known to any one except the officer selected to exercise the check. The results of the surprise check will be kept in the safe custody of the Sr. Dy. CGDA (AN)/Dy. CGDA (AN). Any discrepancies found and irregularities discovered in the accounting of Government money will be immediately brought to the personal notice of the Sr. D. CGDA (AN)/Dy. CGDA (AN). If the irregularities are not explained to the satisfaction of the Sr. Dy. CGDA (AN)/Dy. CGDA (AN) he will institute such further investigations as may be considered necessary.

Permanent Advance

123. The amount of the permanent advance or imprest is fixed by the Government of India according to requirements. The cash balance of the imprest will be in the

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custody of the cashier who will be responsible for it. The amount of the balance should be verified whenever a transfer of the AAO/SO (A), AN Section in charge of

the AN/V Section takes place. It should also be checked by the Accounts Officer (AN) periodically.

In the first week of April every year, acknowledgement of the amount of permanent advance will be sent by the AN/V Section duly signed by the Sr. Dy. CGDA (AN)/ Dy. CGDA (AN) to the AN/VII Section.

Register of cash received124. The register is maintained on IAFA-616. When a cheque, draft, money order or cash is received for credit to Government. The columns in this register are filled in and the register submitted to the AO (AN) Section. A military receivable order (IAFA-507) in triplicate, together with the cheque or cash is sent to the State Bank of India, R.K. Puram, and the original copy of the MRO duly receipted by the Bank is forwarded to the AN/IV or AN/V Section as the case may be. Full particulars of the amounts credited are shown at the back of the treasury receipt.

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Register of Money Order

125. A record of all remittances made through postal money order to Group C and D staff is maintained in this Register. Each entry in this register is attested by the AO(AN). Receipt of Money Order acknowledgement is watched and when received pasted along with the related entry in the Register. This register is submitted to the AO (AN) every month.

Register of LIC Policy

126 (i) A register on the prescribed form B is maintained by the Cashier for recording particulars of LIC Policy holders who desire premiums to be deducted under Salary Saving Scheme of Life Insurance Corporation. Full particulars of the policyholder, policy Nos. amount of premium etc. are noted in this register.

(ii) A subsidiary Cash Book in the prescribed form 'O' is also maintained by the Cashier for recording the deductions made under the above scheme and remitting the same to the bankers nominated for the purpose by LIC.

Supply of Stationery

127. An annual indent, on Form I, for articles of stationery required for use during the following year will be sent so as to reach the Assistant Controller of Stationery, New Delhi on or before the 2nd January of each year. The indents will be prepared in accordance with the scales given, with due regard to stocks on hand and estimated requirements for the ensuing year.

128. Supplementary indents for any articles of stationery required later during the year may be sent to the Controller of Printing and Stationery /Assistant Controller of Stationery, the necessity for the additional supply being explained in a separate covering letter.

Stationery Account

129. A register on Form S-41 will be maintained in which the monthly account of the receipt and issues of each article of stationery will be kept by the stationery clerk. The entries must be made in the register as and when articles are received or issued. At the end of the month the receipts and issues will be totalled and the balance of stock in hand entered in the register. The Section Officer (Accounts)/AAO will periodically verify a percentage of the articles in stock with the balance shown in stationery register and will initial the balance of those articles in token of such verification. The orders of the Sr. Dy.CGDA (AN)/Dy. CGDA (AN)/ACGDA (AN) will be taken, if any surpluses or deficiencies are discovered.

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Custody and issue of Stationery

130. All articles of stationery will be kept under the lock and key and in a suitable place where no deterioration can occur. Whenever there is change in the incumbency of the appointment of stationery clerk, the relieving clerk must verify the stock of stationery with the stationery stock register. Discrepancies noticed should be immediately reported in writing to the Section Officer (Accounts)/AAO concerned.

131. Stationery will ordinarily be issued to the office establishment once a month on demands (OF 1615) signed by AAO/SO(A) of sections, who will ensure that the demands are restricted to actual requirements and are within the scales laid down in the stationery Regulations or other orders issued from time to time.

On receipt of stationery demands from sections, they will be checked by the stationery clerk and any articles in excess of the scale authorized will be expunged or the number of such articles reduced to the correct scale. The demands will then be submitted to the SO (A)/AAO for orders for issue.

Pen, knives, rulers, typewriter, ribbons and other articles of durable nature will not be issued unless the old ones are returned or unless it can be satisfactorily explained why they are not forthcoming.

When individuals are transferred from one section to another, the SO (A)/AAO concerned is responsible that all pens, pencils, knives, etc. are handed over for use of relieving assistant.

132. (i) Supply of Forms: - Estimates of annual requirements of all forms from the several sections of the office will be obtained by the cash sub section in sufficient time to admit of a consolidate indent being prepared on IAFZ-2002 and sent to the Manager, Government of India, Forms stores, Kolkata by the first February each year. The indents of the various sections will be checked with reference to consumption during the past year and stock on hand.

(ii) Custody and issue of Forms: - The Clerk in charge of forms will be responsible for the safe custody and maintenance of a sufficient stock of all forms. Demands for the forms required by the various sections will be received monthly and compiled with after necessary check has been exercised. An account of all forms will be maintained in a register in which the receipt and issue of each form will be shown and the closing balance worked out at the end of each month.

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Typewriters

133. (i) A register showing the distribution of typewriters to the various sections of this office is maintained in AN/V section. A register of typewriters showing history of each typewriter (expenditure regarding repairs, transfer of machine etc.) is also maintained.

(ii) Each stenographer or typist to whom a machine is issued will be held to be in charge of that machine and will be personally responsible for its care and upkeep. He will clean the machine daily and carry out the instructions which are issued by the makers for cleaning and oiling of the machine, and should report to the SO (A)/AAO AN/V any defect in the machine as soon as it comes to his notice. He will maintain correctly an upto date typewriter card in the form given below:

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MACHINE CARD

Name or make of machine ..................................Model....................................................................Date of purchase...................................................Price...........................Date of fixing ribbon..............................

Date of condemnation .................................................

To whom Date received Date of making Signature of person issued over charge taking over charge1 2 3 4

Date of repairs Nature of repairs Cost of repairs Remarks ----------------------------------------------------------------------------------------------------------------- 5 6 7 8

(i) An annual return will be forwarded by the 2nd week of January of each year in the proforma prescribed to AN/VII.

(ii) When a machine requires repair, it is examined by the company concerned who furnish an estimate of the cost of repairs, etc., considered necessary. If the estimate is considerable, the work is taken in hand only after sanction of the competent authority therefore has been obtained. When a machine is considered to be worn out or beyond repair, a report will be obtained from the representative of the firm who supplied it and if recommended by him for condemnation, his report in original specifying the make, the number of machine with full particulars of the date of supply of machine and period in use will be forwarded to the DMR&F, for disposal orders. It will be condemned only, under orders of that officer and disposed of and a new machine in replacement purchased in the manner indicated by him.

The cost of new machines and the charges on account of upkeep and repairs thereto are met from the office contingent grant.

Allotment of Government Quarters

134. An officer joining duty in Delhi on first appointment or on transfer may submit his application to Director of Estates within a month of his joining duty for

allotment of residential accommodation at Delhi/New Delhi. Application may also be made on express call from the Directorate of Estate for specific allotment/allotment

period.

Applications on prescribed forms from officers and establishment are sent to the Directorate of Estates, New Delhi.

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On receipt of allotment orders, the officer concerned will be informed of the particular accommodation allotted to him. The guarantee forms against security of Electric and Water Meter wherever acceptable are also issued by this office.

Central Government Health Scheme

135. Group A to D staff serving in Delhi/New Delhi is covered by the above scheme (with the exception of those who are residing in the areas not covered by the above scheme). For this purpose a CGHS Card is issued to them. The work relating to issue, addition/deletion of names etc. in the card and change of dispensary etc. is dealt with in AN/V Section in respect of the employees of the CGDA's office. On transfer/retirement the CGHS card is surrendered by the employees and the same is forwarded to the Director General of Health Services along with the index card.

Issue of Identity Cards

136. An individual, on posting to this office is required to be in possession of Permanent Identity Card issued by the Chief Security Officer, Ministry of Defence. A requisite form containing details of the individual is completed and forwarded to

the Chief Security Officer, Ministry of Defence for necessary action. Permanent Identity Card duly affixed with the photo of the individual is issued by Chief Security

Officer to the individual.

In case of loss of pass, the individual is requested to lodge a report to the police and the security officer issues the duplicate pass after necessary investigation.

When the individual is transferred out of CGDA's office to an office or station where this pass is not valid, he will surrender the identity card to AN Section before he is relieved of his duties.

Handing /Taking over Reports

137. When a Government Employee is transferred from one Post to another, it is incumbent on him to furnish the handing over/taking over reports. In the CGDA office many important cases are dealt with and also confidential files and documents are held in custody at various levels. Whenever transfer of an individual takes place in CGDA office, the member of the staff on transfer will prepare handing and taking over reports in the proforma prescribed. These reports will be prepared from the level of clerks onwards. Four copies will be generally prepared of which one copy each will be given to the relieving and relieved officer, one copy kept as office copy and fourth copy will be submitted to the superior authority for information and directions, if necessary.

Shorthand Note Books

138. The following guidelines will be observed in respect of maintenance of shorthand notebooks in the CGDA's office:

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(i) All blank shorthand notebooks will be kept serially numbered and will be entered in a Register maintained by AN/V. As and when they are issued to stenographers, relevant entry will be made against the serial number of the notebooks with the name of stenographer receiving the notebook. His/her signature will be obtained on the Register. The issue of shorthand notebooks would be controlled by AO (AN). Each notebook will also show the allotted serial number on the cover.

(ii) The stenographer will use separate notebooks for secret and confidential dictation in addition to the notebooks for ordinary dictations. The notebook for dictation of classified material will be marked as such on the cover. The classified shorthand notes books should have page numbers.

(iii) Use shorthand notebooks must invariably be returned by each stenographer to the AO (AN). Notebooks will be destroyed by burning after the expiry of three months from the date of the last entry in the book.

Staff Cars

139. Staff cars have been provided for CGDA's office for normal official duties. The rules regarding maintenance of staff car have been laid down in the Staff Car Rules and will be followed by the CGDA's office. Instructions regarding use of staff car have also been laid down in circular No. G/631 dated 23.4.78. There should also be an internal audit of the various documents maintained in connection with the staff car, viz., Indents, Log Book, and POL Accounts etc. Sr. Dy. CGDA (Audit)/Dy. CGDA (Audit) will be entrusted with the general scrutiny of documentation and accounts. The proposed general scrutiny will be done once in six months and the officer entrusted with this task will submit the report to the CGDA certifying that the general scrutiny of the relevant documents and accounts relating to the use and maintenance of staff car has been undertaken and that the position has been found satisfactory. If the scrutiny reveals any inadequacy in the maintenance of the documents and accounts, these will be brought out in the report to be submitted to the CGDA. Sr. Dy. CGDA (AN)/Dy. CGDA (AN)/ACGDA (AN) in-charge of AN/V Section will be responsible for the maintenance of documentation and Accounts. He will submit all documents for the half yearly scrutiny to be undertaken by Jt. CGDA (Audit)/Sr. Dy. CGDA (Audit) / Dy. CGDA (Audit)/ACGDA (Audit).

Security Duty in CGDA's Office.

140. In connection with the performance of security duty in CGDA's office, a team of persons will be deputed to perform the opening and closing duty in the office daily

both in the morning and in the evening. The teams will work for one week performing either morning or evening duty. The programme of duty and names of

persons are published periodically. Those who are deputed for the mornings are expected to come to office at 7.30 AM. They are allowed to leave office two hours earlier. In the evening, the closing duty is performed till closing of the office after

office hours. They are allowed to come late to the office next day by the corresponding period for which they stayed late. The drill to be observed for

opening and closing duty is shown at Annexure 'B'.

One copy of the drill will be pasted on the Security Register, which will be maintained in AN/V as the Control Register for Security Duty.

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Photostat Machines in CGDA’s Office

141. Photostat machines have been installed in the rooms of various officers and Sections of the CGDA’s on need basis. The following types of cases will be prepared on the Photostat machines under the orders of the respective officers and in-charge

of Sections concerned so as to derive optimum utility of the machine.

(i) Copies of complaints, representations etc. together with their enclosures which are required to be transmitted to Controllers' Offices, Ministries etc.

(ii) Copies of Annual/Mid-term Confidential Repots.(iii) Copies of notings on files received from Ministries. Service Headquarters etc.

required to be kept in our record. (iv) Copies of documents required for production in courts.(v) Copies of government letters etc. required for circulation to Controllers.

The machine is installed and operated in a dust-free room. No unauthorized person will have an access to this room. When copies of communication are to be made out on the machine, only the operator and the AAO/ SO (A)/Auditor concerned will be present. No unauthorized persons other than the trained person will be allowed to operate the machine nor the machine be put to any unauthorized use. While making copies of confidential documents, it will be ensured that no extra copies are made. The operator and the AAO/ SO (A) of the group to which the confidential documents relate will be jointly responsible for ensuring this.

Registers will be maintained by the personal staff of the officer in whose room the machine has been installed and also the AAO/SO(A) of the Section where the machine has been installed for keeping the proper record of the work done on the machine.

Delivery of Post

142. CGDA's Office is allotted postbag No.1 at R K Puram Post Office. In this bag ordinary letters are brought from the post office twice daily viz., at 9.30 AM and 3.15

PM Registered Dak, letters UO Notes etc. received through the post office or delivered by hand will be taken delivery of by the assistants detailed for the work.

It is essential that all dak received in this office is opened and distributed the same day. For this purpose at the time of arrival of the dak in the Section, the AAO/ SO (A) should be personally present to ensure that all dak is in fact kept for opening and distribution. It is also necessary that the Section Officer (Accounts)/ AAO in charge of this group should be present throughout the opening and sorting of the dak.

The post will be opened at 10 AM, 12 AM and 3.20 PM daily. Urgent communications and telegrams/signals will be passed on to Section concerned immediately.

Distribution of Dak

143. Ordinary Post - The address on all covers received will be examined by the Section Officer (Accounts) or a senior Auditor to make sure that the covers are meant for the office.

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(a) In opening covers, care will be taken to see that the contents are not damaged. The contents of each cover will be carefully extracted, sorted out by the assistant in charge and placed in the section cages provided in the section. Each documents received will be stamped with the office date stamp. The AAO / SO (A), Diary and Despatch sub-section will ensure that the stamp is not put in the body of a latter etc., or in any other place which is likely to obliterate its contents. (b) DO letters and communications addressed by name to the officer will be handed over to them unopened.

The procedure of the distribution of confidential dak will be as follows:

144. The classified documents are received through Registered Dak which is brought by the postman just before the lunch time. After opening the outer envelops, the number of the envelopes only containing classified letters will be entered in a diary. The envelopes will then be handed over immediately before 1300 hours by R&D Section to AN/III Section, and the letters receipt obtained. In AN/III section, the letters in the inner envelopes are extracted and stamped with the office stamp. The letters are then sorted out section-wise and put in the respective pads for circulation. After verification by Section Officer (Accounts)/AAO, the different dak pads should be circulated to the officers by 2.15 PM One dak pad is sent to Sr.Dy.CGDA (AN)/ Dy. CGDA (AN), Jt. CGDA (AN) and CGDA containing very important letters. Another pad containing letters for audit section is sent to Addl. CGDA concerned. All other confidential documents/ letters are circulated to the Sr. Dy. CsGDA (AN)/ Dy. CsGDA (AN)/ ACsGDA (AN). One clerk in the AN/III Section will be responsible for monitoring the movement of the dak pads, and also taking of the documents should be completed immediately and the letters sent to the Section by 3.30 pm. The Audit Section dak pad will come to AN/III after perusal of the dak from Addl. CGDA (Audit). The letters will be diarised by AN/III section, who will thereafter circulate to Sr. Dy. CGDA (Audit)/ Dy.CGDA (Audit) and ACsGDA (Audit) in Audit Section and subsequently send them to sections.

Ordinary Dak

The ordinary dak, both for Administration and Audit Section, will be sent directly by AN/IV to respective groups.

145. All Government letters other than top secret, secret, confidential etc., will in the first instance be received in the AN/IV ( R&D)Section. Copies of letters pertaining to any section of this office will be furnished by them to the section concerned for further necessary action. Copies of all Govt. letters should invariably be sent to the library for record.

All Govt. letters for the library or for the sections concerned will be indexed in separate diaries (in duplicate) and dated initials of the respective AAO/ SO (A)

obtained on the original copies of the diary sheet. Registration of letters, cases and bills

146. The dak after being stamped with the office date stamp will be sorted out into separate cages according to sections. Arrangements will be made for the scrutiny of dak

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by section representatives to ensure that all documents marked to their respective sections correctly pertain to them and to sort out the papers according to the several groups functioning in their sections. Any letters etc. incorrectly sorted out will be transferred on the spot by the mutual agreement with the concerned section representatives.

Disputes, if any, regarding the particular section to which a letter pertains will be decided by the AO (AN). Any communication not pertaining to the Controller General of Defence Accounts’ office but wrongly received will be transmitted to the correct party under advice to the sender by AN/IV(R&D) by registered post, if necessary.

After group-wise sorting out of dak by the various sections representatives, the letters will be handed over to the respective diarists for numbering and diarisation in the diaries, care being taken that the number is entered on each documents in or near the office date stamp so as to be readily discernible. The number and date of the communication and the party from whom received together with the subject matter in brief will be entered in the diaries. All telegrams and signals will be diarised immediately on receipt and sent at once to the officer concerned for perusal. The details of letter/ bills received are first entered on PC and each letter/ bill is given separate ID no. The dak is sent to section(s) with a List containing the details of letters/ bills. R& D Section also keep a copy of list of dak sent.

Distribution of letters

147. Distribution of letters and bills etc., received through ordinary or registered post will after diarizing will be handed over to the Section Officer (Accounts)/AAO of the group concerned along with the diary sheets induplicate.

Note: - Letters, etc., Once distributed to the sections will not be returned to Diary and Despatch sub-section but will be sent direct to the Section concerned by mutual agreement through the section transit register.

Signals, Telegrams and Urgent Letters

148. All signals, telegrams and urgent letters will be diarised immediately on receipt and will be sent at once to the officer concerned for perusal. After receipt back in the Diary and Despatch sub-section, they will be sent, with the register, to the section concerned where they will be taken over and initialled for by the SO(A)/AAO. The sections will prepare the outstanding list and submit to the officer-in-charge.

Despatch

149. Method of despatch- The ordinary out going dak will be received in Diary and Despatch group upto 3 pm daily on all working days. All the dak will be despatched daily.

Secret/Top Secret letters will be sent by Registered post. Confidential letters will be sent by Registered post/ Speed Post at the discretion of the originating officer.

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Immediate/express/urgent communications, which should be marked as such by the issuing officers, will be received and despatched on the same day.

Local Dak i.e. of offices located in Delhi and New Delhi will be despatched twice-daily thorough peon books.

Dak intended for the various branches of the Army HQrs. will be routed through Postal Clearing House daily and record of the file numbers and the particular branch etc., kept in a register intended for the purpose.

Section concerned should ensure that all ordinary communications required to be despatched are sent to the despatch section daily in three batches, the first batch at 10.30 AM, the second batch at 12.00 noon and the last batch 3.00 pm. Thereafter no ordinary dak should be sent to despatch section.

Letters, bills etc. will be taken from the pigeonholes for despatch and placed in the covers prepared for them. Letters etc. which are to go by registered post will be enfaced accordingly and despatched separately in time to be posted before the hour of closing of registered post of the post office. The following rules should be observed when addressing covers:

i) All covers should be endorsed with the full signature of the despatch and the designation of the office of issue, at the left hand bottom cover.

ii) Covers containing confidential and secret documents will be marked "Confidential” or "Secret" as the case may be and carefully sealed by the issuing Section. These sealed covers will, on receipt by despatch section, be encased in an outer cover addressed to the officer concerned by the despatch section. Insured covers should similarly be sealed by the section concerned.

iii) Care should be taken to see that the correct amount of postage is used for each cover, the cover with the contents being weighed when necessary

iv) As an economy measure, telegram will be despatched through Army Signals as far as possible, thereby minimizing the despatch of telegrams through civil telegraphs offices. It is not necessary to affix service labels on state telegrams. Such telegrams are only stamped with the office stamp and endorsed with the words "State Mily" and 'Debit Army' and booked at the DHQPO or Central Telegraph office where an account has been opened.

Franking Machine and Postage Account

150. (i) Instead of using service stamps for outgoing dak, a Franking Machine has been arranged through the Postal Authorities, envelopes and other outgoing letters are franked by the Machine with the appropriate amount of postage required for the despatch. When the amount originally deposited is completely exhausted, the Franking Machine is taken to the Postal Authorities and reset after paying the required amount.

(ii) The postage account will be maintained in a dispatch register (IAFZ-2016). The amount of postage on each cover in respect of the communications recorded in the dispatch register will be entered in the column provided for the purpose and totalled and balanced daily. The entries in this register will show the date of despatch and the

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addresses to which despatched. At the end of the month the balance of service labels as shown in the register, will be verified with the actual stock on hand. The amount will then be submitted to the AO (AN) for examination. Similar account is maintained for the usage of Franking machine.

The AO (AN) will also nominate one Section Officer (Accounts)/AAO every month to carry out the surprise check of above account.

Defence Civilians Medical Aid Fund

151. To attend the work of DCMAF, i.e. membership matters, and to seek nomination of SAG level officer to attend the Annual General Body Meeting on behalf of CGDA’s office.

Library and Records

152. A library of all Regulations, Army Instructions, Army Orders, Special Army Orders etc., and other books of reference used in the Defence Accounts Department is maintained in this section. The library is under the charge of a Librarian who is responsible to see that all amendments issued to the various books of reference maintained in the library are regularly and promptly pasted therein on receipt. The books in this library can be used by all concerned in the office during working hours. But no books can be removed, by any one except under the signed requisition of an SO (A)/AAO. A stock taking of the library is done quarterly to see that no books are missing. It is the duty of the SO (A)/AAO to see from time to time that all the amendments received are duly pasted in the books.

All corrections to the books of regulations, manuals etc. used in the office should on receipt be distributed to the various parties though the peon book and their receipt obtained.

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153. A register is maintained called the "Index Book of Proceedings" in which the index numbers allotted to the various sections for each month are shown. When cases are closed and record orders passed by the SO (A)/AAO, index numbers for such cases will be obtained on requisition from the record keeper. After giving the index numbers and preparing the index slips, the cases will be handed over to the section daftry who will mark the proceeding numbers in the diary and dispatch register, stitch the proceedings and send them with a copy of the index slips to the Record Section for retention. Index slips are prepared in duplicate, one copy is retained by the section daftry and the other is sent along with the proceedings to the record room.

The record-keeper collects these index slips and at the time of preparing the annual index, examines whether all the slips for the index number allotted by him have been received and if he finds that slips for any number or numbers are wanting, he obtains them from the sections concerned. These index slips are then arranged in alphabetical order according to the prescribed heading and are recorded in a Register called “Index to Proceedings."

The proceedings duly arranged in numerical as well as in chronological order kept in bundles by the record clerk in the racks maintained for the purpose. The records of the various sections will be kept distinct and separate. A label showing the nature of the records on each shelf will be pasted on the shelf or a card giving the information will be hanged in front of the shelf.

Proceedings are supplied by the Record Section to the sections concerned on receipt of requisition slips in S-43, which will be kept in the bundle of the proceedings as on indication of where those proceedings are. When a proceeding is returned to the Record Section, the requisition slip is either returned or destroyed and the proceedings in question is returned to its proper place.

154. The clerk in charge of the record room will be responsible to see that:

i) All records under his charge are duly labelled.

ii) No file or documents of any kind are placed anywhere but in the appropriate racks;iii) The records and racks are kept clean and free from dust and are not damaged by

vermin;iv) No smoking or naked lights are allowed in the record room.

The current records will be kept by the Sections. The record, which is not in frequent use, will be sent to the record room in accordance with the procedure laid down

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in para 61 et. seq. and the same will be intended for by the sections as and when required.

155. Action will be taken periodically for the destruction of the old and obsolete records.

Referring cases to other Ministries

156. With a view to streamline the procedure and avoid delays in referring cases to other Ministries/ Departments through Ministry of Defence (Finance) for clarification/ decision. CGDA may make such references direct to the concerned Ministries/Departments in respect of certain specified types of cases which are shown below:-

i) Ministry of Law - All references pertaining to court cases, writ petitions, clarifications/ legal advice.

ii) Ministry of Health and Family Welfare - proposals seeking exemption from medical attendance rules, clarifications thereon, clarifications regarding C.G.H.S.

iii) Ministry of Finance -a) Establishment Division-Proposals pertaining to sanctioned from the Compassionate Fund of India. b) B.P.E-References relating to absorption in public undertaking of officers of the

DAD except those pertaining to the IDAS Officers.

iv) Department of Personnel & Training –

1) References relating to amendments to Recruitment Rules except in the case of IDAS.

2) References relating to de-reservation of vacancies reserved for Scheduled Caste/Scheduled Tribe/OBC.

3) Reference relating to relaxation of age limit, educational qualifications, matters regarding departmental canteens and liveries.

v) Ministry of Works and Housing - Reference seeking clarifications in the rules relating to HBA and cases pertaining to relaxation thereof.

The above-mentioned Ministries/ Departments may also return such files after recording their views direct to the CGDA.

vi) Cases involving routine sanctions of Ministry of Finance/ DOP&T in individual cases, e.g. waiver of time bar for payments; extension of period beyond two months for purchase f conveyance out of the Govt. advances, delay in exercise of option, reconstruction of Service Book, fixation of pay under CCS (RP) Rules etc.

vii) Cases seeking clarification in general or in specific individual cases (except of IDAS Officers) relating to pay, Pension and gratuity; TA/DA and other allowances; tuition fees; hostel subsidy and book subsidy, encashment of leaves; conversion of one kind of leave to another; alteration of date of birth, grant of special casual leave and all such orders/rules (with the exception of clarifications of CCS (CCA) and (Conduct) Rules.

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viii) Matter relating to implementation of Official language.

Authority: Ministry of Finance (Deptt. of Expenditure) OM No.12302/AN-A dt.17.1.79 and Ministry of Finance (Deptt. of Expenditure) OM No.12302/AN/A dated 2.6.79.

Gestetner Operators

157. The AAO/SO (A) Diary and Despatch group will see that the machines held on charge are kept in working condition that the cyclostyling is done in the proper manner and without waste of paper, that stencils are periodically inked; that the used stencils are properly recorded for future use. He will also check daily the account of the paper used, which is kept in a register by the Gestetner Operator. He will also ensure that Cyclostyling of office orders, circulars, etc. are not undertaken unless fifteen or more copies are required.Typing Pool

158 A Pool of typists is attached to Admin and Audit wing for the typing work. When draft is to be typed, they will be sent together with any enclosures, which have also to be typed. All drafts and unofficial notes after they are typed will be returned together with the fair copies, to the section concerned for comparing and submission of the fair copies for signature of the officer concerned. After signature, the fair copies will be sent by the section concerned direct to the Despatch sub-section.

The typists will be responsible to ensure that all letters, statements, etc., received for typing are promptly and accurately typed. In typing documents care should be taken to ensure that the fair copies exactly reproduce the wording of the office copies, that they are correctly paragraphed and punctuated and that no unauthorized abbreviations are used.

The typists are responsible for the care and upkeep of their machines vide para 140 of this manual and should promptly bring to the notice of the SO (A)/AAO any defects in the typewriters.

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ANNEXURE 'A'(Referred to in Para 13)

Office of the CGDA, R.K.Puram, New Delhi-66.

Admin Instruction No.2 Dated: 16.5.86

Subject: Delegation of powers for sanctioning of various types of leave to staff and officers serving in the office of the CGDA (including EDP Centre).

In modification of the existing procedure, powers have been delegated by the CGDA to the officers, as appended below in terms of Rule 3(c) read with First Schedule, Item-1 of CCS (Leave) Rule 1972 for sanctioning of various types of leave to staff and officers serving in this office:

i) For members of the staff : Earned Leave AO/ACGDA (A) Earned Leave upto 30 days.Dy.CGDA concerned (A) EL beyond 30 days.

(B) HPL/Commuted Leave/Maternity Leave/EOLTo be sanctioned by the respective Dy.CGDA.

ii) For Accounts Officers : (A) EL/Commuted Leave/EOLTo be sanctioned by theRespective Dy.CGDA.

iii) For ACGDA/Dy.CGDA : EL/HPL/Commuted LeaveTo be sanctioned by the respectiveAddl.CGDA.

2. The procedure envisaged in Para-120(ii) Procedure Manual of CGDA (1979), regarding intimation of leave sanctioned by the sanctioning authorities will continue to be complied with as hither-to-fore by all the sections.

3. The above procedure will come into force with immediate effect.

Sd/-( B.C. JOSHI )

Dy.C.G.D.A.(Admin)

No. AN/IV/4258/I dated 16.5.86.

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ANNEXURE 'B'(Referred to in Para 140)

Drill for opening and closing security duties in CGDA's Office

Officials employed on opening and closing duty will be responsible for performing the following duties. Each team will consist of two officials-one for the ground floor and the other for the first floor. One of the two officials will generally be a AAO/Section Officer (Accounts).

A. Opening Duty

i. AN/V Group will depute a representative from the group to obtain other keys for the office rooms from the Defence Security personnel at the gate. He will also mark the attendance of the farashes, and sweepers in the Attendance Register and allot duties to them.

ii. The officials deputed for opening duty will come to the office at 7.30 AM and take the keys of the office from AN/V Group representative. All the rooms will be opened by the Farashes in the presence of the AAO/Section Officer /Auditors(s) on opening duty. The AAO/Section Officer (Accounts) will also initial the Attendance Register marking the presence of all the Farashes and Sweepers on duty. They will also check that the locks are in working order.iii. After opening the building/rooms in the morning, they will see that all waste papers form the Sections are cleanly swept and rooms properly cleaned. iv. They will ensure that dusting of tables, fans, fixtures etc., are intact and no item is missing or broken.v. They will check that all bulbs, fans, fixtures etc., are intact and no item is missing or broken.vi. They will note any discrepancy and any other point of interest concerning security in the register kept of the purpose.

vii. They will also record in the Security Register any shortcoming like non-cleaning of an room, toilet etc. Any suggestion for improvement in respect of any

aspect of Security Duty may also be mentioned in the Register. The security Register will be kept or the table in AN/V Section.

viii. The keys of the office rooms will be handed over to the representative in AN/V.

B. Closing Duty

i. After office hours and after all the officers an staff have left the office, the persons deputed for closing duty will ensure that all classified documents, files service books, calculating machine etc., have been locked in the steel almirahs provided for the purpose in the rooms/sections.

ii. They will see that all light, fans heaters coolers are switched off.

iii. They will see that all the doors windows etc. are properly close and have the building/rooms property locked before leaving the office in the evening. The keys will be handed over to the Security Office at the time of departure.

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iv. They will check that the fire fighting equipment in the office is in working condition with the necessary accessories and that there are no fire hazards.

General

The individual employed on opening and closing duty in the office will certify in the Security Register that the duties have been performed in accordance with the drill prescribed for the purpose.

*****

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CHAPTER-III

AUDIT WING

Organisation

171. The Audit Wing is under the overall charge of two Additional Controller General of Defence Accounts, who are assisted by four Joint Controllers General of Defence Accounts, four Sr. Deputy Controllers of General of Defence Accounts. The work of audit wing is distributed under the Groups and Cells, and their functions are given at Para 176 of this chapter.

172. Each group is under the charge of an Assistant Accounts Officer/Section Officer (Accounts) with suitable Sr. Auditor/Auditors/clerks posted in the group.

173. The distribution of work among the various groups is not absolute, and it is open to the Addl. Controller General of Defence Accounts to sanction the transfer of a particular kind of work from one group to another group or to vary the strength of assistants and AAOs/SOs(A), as the circumstances of the case may require.

174 Objectives:

Objectives of the Audit Wing are:

(i) To prescribe, review and modify procedures and quantum of audit on various accounts conducted by the Defence Accounts Department.

(ii) To issue decisions to PCsDA/ CsDA/ IFAs on points of doubt in regulating audit of receipts and expenditure.

(iii) To assist Service Headquarters and Ministry of Defence (Finance) (in implementing the solutions/suggestions given) in matters relating to Internal audit of

accounts of Defence Services. (iv) To keep abreast of modern techniques under Audit and Management and to introduce changes as necessary in the procedure.

175 FunctionsThe audit Wing deals with all questions relating to audit decisions and

interpretation of rules order/regulations which are referred to the Controller General of Defence Accounts by PCsDA/ CsDA/ IFAs or by Service Headquarters/Ministry of Defence (Finance) Comptroller and Auditor General of India and other parties.

176 DutiesAppendix-I

Distribution of Work in Audit Wing

Sl. No.

Section Work Allotted

1 Audit-I (Services)

All matters concerning Pay and Allowances of Services Officers and PBORs and related complaints.

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2 Audit-II (Civilians)

All matters concerning Pay and Allowances of Defence Civilians, Civilian personnel of Border Roads and related complaints.

3 Audit-III (A) Cost and Commercial Accounts of Ordnance Factories and related complaints.

4 Audit-III (B) Cost and Commercial Accounts of CSD, MFs and Naval Dockyards and related complaints.

5 Audit-IV All matters concerning TA, Unit Allowances and other Miscellaneous cases including Professional and Municipal Taxes etc. and related complaints- ECHS & CGHS.

6 Audit-V All matters concerning grant, audit and payment of Pensions.7 Audit-V

(DAD)All matters relating to pensions in respect of Defence Accounts Department officials.

8 Audit-VI All matters relating to Border Roads organisation related complaints – Losses pertaining to Army, Navy & Air Force and all matters concerning to New Pensions Scheme.

9 Audit-VII (A)

All matters concerning Local Audit of Army Units and Formations, and Performance Audit, Army and War System of Accounting and related complaints & fixing of Cantonment Board Audit Fee & Local Audit related complaint.

10 Audit-VII (B)

All matters concerning Local Audit of Navy, Air Force, Border Roads and Coast Guards and Performance Audit thereof & Local Audit related complaint.

11 Audit-VII(C) All matters concerning Local Audit of R&D, IDS and Ordnance Factories and Performance audit thereof and related complaints.

12 Audit-VIII All matters concerning Fund Cell including Fund Complaints etc.13 Audit-IX(A) All matters concerning ASC Contracts, other purchases Contracts

with Foreign countries – Stores Procurement etc. and related complaints.

14 Audit-IX (B) All matters concerning Navy, Air Force, Border Roads and Coast Guards procurement, purchase of Stores and Purchase Procedure etc. and related complaint.

15 Audit-IX (C) All matters concerning R&D, Ordnance Factories, IDS procurement procedure and purchase of Stores etc. and related complaints.

16 Audit-X All matters concerning MES Works and revenues, including DGMAP Works and MES Losses ARWE Report and related complaints.

17 Audit-XI (CC) (Pension)

All matters concerning Pension complaints including DAD pensioners.

18 Audit-XII All matters relating to AAC, PAC, MFAI, Draft Paragraph, Audit Paragraph and Appropriation Accounts etc.

19 Audit-XIII (Coord)

Administration work of Audit Wing (including Accounts Section), Delegation of Financial powers, consolidation of MPR, General Target Report, Monthly Activities report, distribution of work amongst PCsDA/CsDA, updation of Codes & Manuals, CGDA’s Procedure manuals and Inspection Manual, marking and distribution of Dak of Audit Wing, circulation of important general orders/circulars to PCsDA/CsDA etc.

20. IAR Cell Dealing with Internal Audit Report matters.

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The principal duties of this Wing are:

(i) To decide all doubtful points relating to interpretation of Regulations and other Government orders etc., referred to by PCsDA/ CsDA/ IFAs from time to time in consultation with Ministry of Defence and Ministry of Defence (Finance) wherever necessary.

(ii) To advise the Administrative and Financial authorities at Services Headquarters on the authoritative interpretation of rules and furnishing them with such factual data as may be required from time to time.

(iii) Scrutiny of draft amendment to the departmental manuals etc., dealing with the portion relating to audit and accounting procedure.

(iv) All work connected with the compilation and printing of monthly Bulletin on audit decisions given by the office of the Controller General of Defence Accounts.

(v) To offer technical advice to Services Headquarters on the layout and design of forms in use in the Defence Services.

(vi) To assist “Procedure and Systems” cell in prescribing/updating/revising and/rationalizing methods of works and procedures to be followed in the Defence Accounts Department offices from time to time.

(vii) Assisting the Director of Audit (Defence Services) in the settlement of statutory audit objections which cannot be settled at the Command offices and investigations of important statutory audit objections brought to notice, with a view to finding out the contributory causes including defects in the system, and taking suitable remedial action.

(viii) Investigation and submissions for orders of the Government of India of all cases of over-payments due to incorrect interpretation of regulations and failure of audit on the part of the Defence Accounts Department for which direct responsibility is attributable to that Department as well as consideration and decision of the disciplinary actions in connection therewith.

(ix) Processing of cases of higher audit and financial advice referred to by PCsDA/CsDA with the Government of India.

(x) Investigation and processing of complaints relating to the internal audit work carried out in the offices of the Defence Accounts Department.

(xi) Scrutiny of draft paragraphs for audit reports, and all further work connected therewith including examination of C & AG’s reports to the Public Accounts Committee, their findings and recommendations so far as Defence Accounts Department is concerned.

(xii) Rendition of Annual Certificates and connected statements/reports to the Ministry of Defence (Finance) and for inclusion in the Appropriation Accounts of the Defence Services.

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(xiii) Scrutiny of the reports on the General State of Accounts and financial irregularities received from PCsDA/ CsDA/ IFAs and processing of the same with the Administrative and financial authorities concerned.

(xiv) Rendition of Annual Productions/Commercial accounts in respect of Military Farms and Canteen Stores Department and review thereon to the Ministry of Defence (Finance) for further action.


Interpretation of Regulations and Government orders

177 Doubtful points relating to interpretation of regulations and other Government orders will be dealt with as given in the succeeding paragraphs.

178 The line of demarcation between the functions of Ministry of Defence (Finance) and the Controller General of Defence Accounts is as follows:

179 Ministry of Defence (Finance) deal with all proposals, the bearing of which is wholly or mainly financial involving the promulgation of new rules or sanctions;

cases which are clearly not covered by existing regulations and all other questions requiring the orders of the Government of India. They will also deal finally with

questions of interpretations of regulations and issuing clarifications of the intentions of the Government of any point raised by the administrative and audit authorities.

180 The Controller General of Defence Accounts deals finally with questions relating to audit methods procedures and accounting in Defence Services, wherever necessary in consultation with Ministry of Defence (Finance) and also all questions

regarding complaints, delays, lack of action or incorrect actions on the part of Defence Accounts Department offices.

Losses or Mis-appropriation of Government Funds

181 Questions regarding the loss or misappropriation of Government Funds or Stores and cases involving disciplinary action arising there from are dealt with by the

concerned Branches of the Services Headquarters in consultation with their Financial Advisors/Deputy Financial Advisers. These cases are also referred to the

Controller General of Defence Accounts for his/her opinion or advice, where necessary from the audit and accounting point of view, and also for any action, if

requested on his/her part to take disciplinary action against personnel of the Defence Account Department on account of any lapses on their part.

Procedure for dealing with cases of interpretation of regulations and orders.

182 Having regard to the functions mentioned in the preceding paragraphs, the following are some of the important points that should be borne in the mind when

dealing with cases regarding interpretation of regulations and orders:

(i) On receipt or references from PCsDA/CsDA/IFAs asking for authoritative ruling or clarification of the orders, it should be seen that the reference

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contains all the essential information required for the consideration of the case. If not, any information that is lacking should be immediately called for

from the PCsDA/CsDA/IFAs concerned.

Note: References from PCsDA/CsDA/IFAs regarding audit decisions/interpretation of rules/clarification of doubts/higher audit/financial advice etc., should be signed by

the PCDA/CDA or Addl.CDA/Jt. CDA in which case the reference should bear an indication of their having been issued with his/her concurrence except when he/she

happens to be away on tour or on leave, and the reference was such, that it could not wait till his/her return to Headquarters. In such cases the reference could be made

over the signature of the next senior officer.

(ii) It will be ensured by verification that the facts stated by the PCsDA/ CsDA/ IFAs, and the orders cited by him/her are correct. Any additional facts or orders relevant to the case will also be collected and taken into account in putting up an office note, for taking a decision in the matter. The decision

taken will then be communicated to the PCsDA/ CsDA/ IFAs. If during the examination of the case, it is revealed that a reference to other PCsDA/ CsDA/

IFAs will be necessary references will be made to the PCsDA/ CsDA/ IFAs concerned as per decision taken in this behalf on the office note. On receipt of

replies form the PCsDA/ CsDA/ IFAs the case will be examined on an office note for taking decision.

(iii) Cases referred to the Controller General of Defence Accounts by the PCsDA/ CsDA/ IFAs generally fall in one or other of the following categories:

(a) Requests for the elucidation of Government orders, which in the PCsDA/ CsDA/ IFAs opinion are either ambiguous or not clearly worded.

(b) Reference regarding the intention of Government orders, which although worded clearly and unambiguously appear to be, PCsDA/CsDA/IFAs to call for amendment or amplification.

(c) Requests for Government decisions on cases that the PCsDA/CsDA/IFAs considers are not provided for at all in the existing orders.

(iv) The procedure for dealing with such of these cases as, in the opinion of the Controller General of Defence Accounts necessitates a reference to the Ministry of Defence/Ministry of Defence (Finance) will be as follows:

Category “A”

1. The PCsDA/ CsDA/ IFAs reference together with any previous connected papers or a self-contained note will be sent to the appropriate sections of the Ministry

of Defence (Finance).

2. The Ministry of Defence (Finance) will have the orders in question elucidated in consultation, where necessary, with Branches of Services Headquarters, Ministry

of Defence, and a draft letter (or a draft correction to the Regulation concerned) embodying the decision will be agreed upon by the financial and administrative

authorities.

3. The draft orders will then be shown to the office of the Controller General of Defence accounts for seeing that the draft adequately deals with the point raised by

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the PCsDA/ CsDA/ IFAs, and is clearly worded and not opposed to any other orders or rules in existence at the time.

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Category “B”

Where the Ministry of Defence (Finance) come to the conclusion that the orders do not require any modification or clarification, the note will be returned to

the Controller General of Defence Accounts with a statement to that effect. This will be communicated to the PCsDA/ CsDA/ IFAs by the CGDA in reply to his/her

reference.

Category “C”

The Ministry of Defence (Finance) will either inform the CGDA that no order appear to be called for or follow the procedure indicated for cases falling in category

“A”.

(v) The Branches of Armed Forces Headquarters are not required to refer cases for interpretation of rules etc., to the Controller General of Defence Accounts direct, but to the appropriate section of the Ministry of Defence, who in turn will refer to the Ministry of Defence (Finance). The latter will advise them on the correct interpretation, wherever necessary in consultation with the CGDA

in regard to the actual application of the rules affected.

(vi) While dealing with cases of appeals against audit decisions given by PCsDA/ CsDA/ IFAs, it should be seen that the prescribed channel of appeal has been followed and the audit report of the PCsDA/ CsDA/ IFAs on the case in point

has been obtained.

(vii) Audit rulings should not be given in hypothetical cases. In all cases in which rulings have been called for from this office, it should be seen that full

particulars of the case which has given rise to the query have been given, and if not they should be called for.

(viii) All audit decisions (which are in the nature of interpretation) clarification of Government orders etc. should be issued as per Anneuxre-D annexed to this chapter. If a particular interpretation that is required to be conveyed to the PCsDA/CsDA/IFAs is borne out by the orders, it should be communicated to PCsDA/ CsDA/IFAs as such. In other cases, the issue of Government orders on the point explaining the intention should be sought from the Ministry of

Defence (Finance).

(ix) In cases of decisions received from the Comptroller and Auditor General in regard to the interpretation of rules in Civil Regulations, it should be seen

that in all cases where the Defence Services personnel are also affected by a particular interpretation, the file is passed on to the Service

Headquarters/Ministry of Defence for communication of the decision to their lower formations through the medium of Army orders etc. This is necessary

as the orders issued from this office are only communicated to the PCsDA/CsDA/IFAs, and the administrative authorities who have to take

initial action in the matter should not be kept ignorant.

(x) All questions relating to the incidence and classification of charges will be dealt with by the Accounts Section and not by Audit Section.

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Advising the Administrative and Financial Authorities at Headquarters on the Authoritative Interpretation of Rules and orders, as also on questions regarding accounting procedure in the Defence organisation.

183. Although the responsibility for interpretation of a rule rests finally with the administrative and financial authorities concerned the Controller General of Defence Accounts may be consulted, wherever considered necessary by them.

184. It should be borne in mind that audit is only concerned with the orders as they are worded and any underlying intention inconsistent with the wording of the orders has to be rejected in audit. In cases, where wording of orders do not admit of the interpretation, which it is intended, should be placed on it, necessary amendments of the orders should be suggested. Even though the intention may be quite clear from the papers leading to the issue of a particular order, audit should insist on the orders or rules themselves being amended to make the position clear.

185. The drafts of important Government orders and regulations are shown to the Controller General of Defence Accounts before their issue with a view to reviewing that the orders proposed are intelligible, free from ambiguity and not palpably in conflict with existing orders. If the orders are clarificatory in nature and issued with reference to a point raised in internal audit, they are sent for seeing that the draft deals adequately with the point raised by the PCsDA/ CsDA/ IFAs and that it is clearly worded and not opposed to any other orders or rules in existence at the time.

186. The Administrative and Financial authorities some times requires information from the internal audit authorities either regarding details of charges incurred or on the interpretation followed by the PCsDA/ CsDA/ IFAs. Such information will be furnished to them, after ascertaining the same from PCsDA/ CsDA/ IFAs. Before addressing PCsDA/CsDA/IFAs to furnish any information, it will be ensured that the information is not one to be appropriately obtained from the executive authorities and that the same will not involve disproportionate time and labour in the office of the PCsDA/ CsDA/ IFAs. In case the work entails disproportionate time and /or labour the case will be referred back to the Ministry for exploring other sources for finalising the case.

Compendium of Audit Decisions issued by the Controller General of Defence Accounts:

187. It is necessary that all members of Defence Accounts Department should become acquainted with all orders (procedural, administrative etc.) affecting the work of the Department as a whole.

An Audit Bulletin containing audit decisions given by the Controller General of Defence Accounts will be Complied and placed at Website http://cgda.nic.in/ by Audit Coord Group. It will embrace only such decisions as involve interpretation/clarification of Government orders, and not those relating to audit and accounts procedure or administrative instructions. For this purpose each Audit Group will furnish a monthly report on the prescribed proforma to Audit Coord group by the 5th of the following month. Each Audit Group will maintain a separate file to record the decisions issued by them for reference at a later date. The contents of this Bulletin are grouped according to the subject matter under separate heading, e.g. Pay & Allowances, TA/DA, Pension, Stores and Accounts etc. However, AT-Coord Section finally circulates hard copy of Monthly Bulletin of Audit decisions on half yearly basis.

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http://cgda.nic.in/

188 Monthly Activities Report

A Monthly Activity Report in narrative form will be sent by all PCsDA/CsDA/IFAs in the form of personal communication to CGDA giving a brief summary of the activities in PCsDA/CsDA/IFAs organisation during the month under report. The object of the report is to keep the CGDA personally informed fully of the general state of affairs in broad details so that he/she can have a bird’s eye view of the entire organisation every month. Although CGDA’s office may take note of any point raised in the report and take action, PCsDA/CsDA/IFAs are to take-up separately any points mentioned in their reports with the appropriate section of CGDA’s office. This office circular letter No.74036(3)/AN-II dated 27.5.1978 and FA(DS) DO No. AT/Coord/13349/MAR dated 23.2.2004 are placed at Annexure-‘A’ to this chapter.

189 Annual Review of Works Expenditure

The Review of Works Expenditure is prepared by the CGDA based on the information/details furnished by PCsDA/CsDA by 25th July and forwarded to DGADS for vetting and onward transmission to MOD(Fin/Bud) for incorporation in Appropriation (Defence Service) Accounts. It is included as Section-IV in the Appropriation Accounts (DS) and covers the works expenditure in respect of Army, Factory, Air Force and Naval Works. The consolidate report of Annual Review of Works Expenditure is required to reach DGADS for vetting by 15th September each year.

Relations with the Director of Audit (Defence Services)

190. Director of Audit (Defence Services) functions under the Comptroller and Auditor General of India. The Comptroller and Auditor General derives his powers in regard to Accounts and Audit from the Comptroller and Auditor General (Duties, Powers and Conditions of Service) vide Section 23 of the DPC Act of 1971. Under the provisions of this Act, the Comptroller and Auditor General has authority to audit and report on the account of Stores and Stock kept in any office or Department of the Government of India. He is also empowered to lay down for the guidance of Government departments the general principles of Government Accounting, and broad principles in regard to audit of receipt and expenditure. So far as the accounting and audit functions carried out by the Defence Accounts Department is concerned general principles will be laid down by the C & AG. Detailed procedures and extent and quantum of audit will be laid down from time to time by the Controller General of Defence Accounts.

191. The Director of Audit (Defence Services) is accessible to all Branches of Services Headquarters, but under the standing orders he does not deal with any reference on an audit point, unless it is made to him either by this office or by the Ministry of Defence (Finance). In no case should a suggestion emanate from this office that the Director of Audit (Defence Services) should be consulted on a particular point, unless the matter has already come within his purview in another connection.

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192. The Audit section is required to assist the Director of Audit (Defence Services) in the settlement of test audit objections as also to resolve all cases whether an interpretation of rules or disagreement of audit or accounting procedure between the Statutory audit, and the Defence Accounts Department on receipt of reference from Director of Audit (Defence Services) or the PCsDA/ CsDA/ IFAs which disclose a difference of opinion between the test audit and PCsDA/ CsDA/ IFAs, the issue involved should be carefully examined after obtaining further information, where necessary, from the PCsDA/ CsDA/ IFAs concerned. Thereafter the matter should be further progressed with the Director of Audit, Defence Services.

193. The Director of Audit, Defence Services has no power to over rule the decisions given by the Controller General of Defence Accounts. Such power lying only with the Ministry of Defence (Finance) and the Comptroller and Auditor General of India. The Director of Audit, Defence Services can be overruled by the Comptroller and Auditor General of India. Where there is a final disagreement between the Controller General of Defence Accounts and the Director of Audit (Defence Services), the point at issue will be referred by the Ministry of Defence (Finance) to the Comptroller and Auditor General of India through Director of Audit (Defence Services).

Cases of over-payment due to failure of audit for which direct responsibility is attributable to Defence Accounts Department.

194. PCsDA/ CsDA/ IFAs are required to submit all cases of over-payments due to incorrect interpretation of regulations for which direct responsibility attaches to the Defence Accounts Department to the office of the Controller General of Defence Accounts with a view to obtaining orders of Government of India thereon. It should be seen that the report from the PCsDA/ CsDA/ IFAs gives as complete an explanation as possible of the whole case and indicate interalia :

(i) The date of discovery of over-payments;(ii) The agency through which it was discovered;(iii) The circumstances under which it could not be discovered earlier,(iv) The cause of delay if any, between the discovery and subsequent action,(v) PCsDA/ CsDA/ IFAs views in regard to the responsibility of the individual or

individuals concerned (including Gazetted officers) and the action taken or proposed to the taken against each; and

(vi) The action, which the PCsDA/ CsDA/ IFAs has taken or which he recommends to be taken to obviate a recurrence of the failure in question.

195. On receipt of the reports on the above lines, the same should be examined to see whether there is likelihood of similar over-payment occurring in other accounts offices and, if so, immediate action will be taken to stop them. All points or deviations from rules attracting disciplinary action against the individuals concerned are required to be sorted out by the audit section. The files regarding disciplinary action should thereafter be referred to Administration section in cases in which penalties have been imposed or proposed to be imposed to particular individuals. This should, however, be done only after the files have been submitted to the Government of India, and orders issued.

196. Where, there may be prima-facie evidence to show that similar over-payments have occurred in other Accounts Offices, information regarding all over-payments should be collected before the case is submitted for orders of the Government of India.

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197. Cases for regularization of such over-payments will be put up to the Ministry of Defence through the Branch of the Service Headquarters and the concerned Deputy Financial Advisor and Government orders regularizing such cases will be issued by the Ministry of Defence.

Higher audit and Financial Advice

198. In addition to the normal functions of Internal audit of accounts, PCsDA/ CsDA/ IFAs have the important function of advising the administration of any methods by which equal efficiency can be obtained with less expenditure or more efficiency, with the same expenditure. Normally financial advice, is tendered by the PCsDA/ CsDA/ IFAs direct to the Administrative authorities concerned.

199. A quarterly report is rendered by PCsDA/ CsDA/ IFAs to the Controller General of Defence Accounts office showing the items of Financial advise tendered by them during the previous quarter, together with the approximate amount of savings in each case, if the same can be assessed. The items included in the reports are scrutinized and such of the items which are of general interest circulated to other PCsDA/ CsDA/ IFAs for their information and guidance.

200. Cases in which suggestions made by the PCsDA/ CsDA/ IFAs could not be implemented due to the unhelpful attitude of the Administrative authorities or their dis-inclination to taking up the matter with the administrative and financial authorities at Headquarters are brought to the notice of this office by the PCsDA/ CsDA/ IFAs. It will be verified that the PCsDA/ CsDA/ IFAs reports give full details of the advice tendered, the views of the administrative authorities and further remarks of PCsDA/ CsDA/ IFAs thereon. A routine note will, thereafter be put up for orders as to whether matter should be taken up with the Ministry of Defence (Finance) or dropped. Further action will be taken as directed and the PCsDA/ CsDA/ IFAs informed accordingly.

201. Where a PCsDA/ CsDA/ IFAs feels that intervention of the administrative and financial authorities at Headquarters is necessary in the specific case or that a question of policy is involved, the case may be referred to this office direct by the PCsDA/ CsDA/ IFAs. It will be seen that such references are made with the personal cognizance of the PCsDA/ CsDA/ IFAs. The issues will, thereafter, be examined in consultation with the authorities concerned and the decision arrived at in the matter communicated to the PCsDA/ CsDA/ IFAs concerned.

Annual Audit Certificate and Appendices ‘A’, ‘B’, ‘C’, ‘D’, and ‘I’ for incorporation in the Appropriation Accounts:

202. The following certificates are submitted annually over the signature of the Controller General of Defence Accounts to the FA(DS) for counter-signature and incorporation in the Appropriation accounts of the Defence Services:

(i) Certified that, to the best of my knowledge and belief, no part of the expenditure contained in the Appropriation Accounts has been incurred without the sanction of the Government of India, where such sanction is required under the Regulations or other orders, with the exception of cases exceeding Rs. 50,000/- in value in each case, as shown in Annexure-I to this certificate. In addition, where there are

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certain old items, the details of number of items and total amount where the sanctions are awaited are also to be included in this certificate;

(ii) It is also certified that the test check of the Defence Services Store Accounts for the year has been carried out under my instructions. The Store Accounts of units and formations brought under the War System of Accounting were, however subjected to the reduced scope of check prescribed by the Government of India.

(iii) “Certified that the expenditure met from Special Grants-in-Aid to Cantonment Boards from Defence Services Estimates has been checked under my directions. The conditions on which such grants were made have been fulfilled.

However, the certification in respect of the following categories of expenditure is as follows:

(a) The expenditure incurred by the High Commissioner of India in the United Kingdom and booked in the Accounts of the Defence Services for the year ---------------, which is audited by the Principal Director of Audit, Indian Accounts in the United Kingdom on behalf of the Comptroller and Auditor General of India.

(b) The expenditure incurred by the Director General Supplies and Disposal on the purchase of Stores for the Defence Services, which is audited by the Principal Director of Audit, Economic and Service Ministries.

(c) The expenditure incurred on Defence Works undertaken by Civil Agencies, as the local audit of these accounts is conducted by the Principal Director of Audit, Economic and Service Ministries and State Accountant General.

203. Statements of items of expenditure of Rs. 50,000/- and over of unauthorized expenditure, if any, in respect of which the certificate (i) above cannot be given is to be appended to the Certificate as appendices I and II as given below:

Appendix-I Statement showing items of expenditure of Rs. 50,000/- and over in each case in respect of which sanction of the Government of India is awaited.

Appendix-II Statement showing items of expenditure over Rs. 50,000/- in each case relating to the year, prior to -------------(which could not be included in the previous years audit certificates) in respect of which sanction of the Government of India is awaited.

204. The above certificates and appendices are compiled from similar certificates/reports rendered by the PCsDA/CsDA – Certificates no. (i) and (ii) are to be submitted to the Financial Advisor (Defence Services), Ministry of Defence (Finance) by the 21st October, and that at (iii) by the 20th November of the Financial year following that to which the certificates pertain.

205. Audit section is responsible for the preparation of the under-mentioned appendices for inclusion in the Appropriation Accounts:

Appendix ‘A’ Statement of losses of Cash, over-payments etc., finally dealt with during the year,

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Appendix “B” Statement showing by various categories the total amount of Store Losses dealt with finally during the year,

Appendix “C” Statement of infructuous expenditure in excess of Rs. 50,000/- in each case made during the year.

Appendix “D” Statement showing details of Gifts and cases of Government property of the Book value exceeding Rs. 1 lakh each, free or at concerned rate to non-Government organisation.

Appendix “I” Statement showing cases of non-maintenance or irregular maintenance of accounts condoned by the Government of India.

206. The following procedure is followed in regard to the preparation of the Appendices mentioned in paragraph no. 205.

(A) Appendix “A” Statement of losses of cash, over-payments etc., dealt with during the year.

Losses of cash, over-payments, etc., written off by the Government of India and other competent financial authorities, and claims abandoned as irrecoverable and finally dealt with during the year are shown under the following two main categories in this appendix:

I) Cash losses over payments, irrecoverable claims etc., due to theft, fraud or Gross neglect:

(a) Details of losses etc., exceeding Rs. 25,000/- in each case(b) Aggregate of all losses etc., exceeding Rs. 50/- but not exceeding Rs. 25,000/-

in each case.

II) Cash losses, over payments, irrecoverable claims etc. due to other causes:

(a) Details of losses, etc. exceeding Rs. 50,000/- in each case.(b) Aggregate of all losses, etc. exceeding Rs. 50/- but not exceeding Rs. 50,000/-

in each case.

Note-1: Losses where monetary value cannot be assessed are also categorized under I or II above as appropriate.

Note-2: In respect of losses of cash, over payments etc., written off by the Government of India, DFA (Budget) maintains files in which copies of all Government sanctions issued during the year together with relevant statement of cases are recorded. These files are sent in batches to the Controller General of Defence Accounts by the Ministry of Defence (Finance) for preparation of annotations. The annotations are sent to Director of Audit (Defence Services) (with advance copies to DFA (Budget)) for incorporation in the Appropriation Accounts.

Note-3: In respect of losses of Cash, over-payments etc., written-off by the Competent Financial Authority lower than the Government of India the PCsDA/CsDA render annually statement of losses containing full details of losses of cash etc., classified under

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the category mentioned above through the local representatives of Director of Audit (Defence Services), so as to reach the Controller General of Defence Accounts not later than the 31ST May of the year to which it relates. The details of important losses referred to in paragraph 201 A (i) and II above will be rendered by the PCsDA/CsDA quarterly for the quarters ending with June, September, December and March through the local representative of Director of Audit (Defence Services) so as to reach the Controller General of Defence Accounts not later than the 15th August, 15th November, 15th February and 31st May respectively.

Note-4 :The statistics of losses mentioned above together with those furnished annually by the High Commissioner of India in U.K. of losses, etc., pertaining to his accounts will be utilized by the Controller General of Defence Accounts in compiling the consolidated statement of losses. The statements and other details received from PCsDA/CsDA, etc., should be scrutinized carefully and annotations of each case of loss etc., prepared in respect of categories mentioned in I (a) and II (a) of para 201(A) above.

Note-5: The annotations should be brief, self contained and give information as to the exact period to which the loss pertains; amount involved, name of the unit or formations the Competent Financial Authority by whom that loss was written-off; and the date of write-off; action if any taken towards its investigation; the exact circumstances of the loss the recommendations of the Court of Inquiry held, if any, particulars of disciplinary actions taken and the remedial measures instituted. While preparing the annotations, it should particularly be seen that (i) the names of officers etc. are not mentioned (ii) no abbreviations are used (iii) the number and date of the letter in which the loss was written-off or the number and date of the loss statement and the particular Competent Financial Authority who sanctioned the loss is mentioned against each item (iv) the totals of the various categories of losses are struck separately, and the consolidated total is also worked out (v) the annotations of a particular branch of Service Headquarters shown at one place and (vi) as far as possible losses of similar nature are grouped into one item.

Note-6 :The consolidated statement of cash losses, etc., prepared on the lines indicated above should be forwarded to the Director of Audit (Defence Services) in duplicate by the 15th August each for eventual transmission, after test check, to the FA (DS) for inclusion in the Appropriation Accounts.

(B) Appendix “B” Statement showing by various categories, the total amount of Store losses dealt with finally during the year.

Losses of Stores, over issue of Stores etc., written-off during the year by the Government of India and other Competent Financial Authority are shown in Appendix “E” to the Appropriation Accounts of the Defence Services in the proforma in Appendix-A/Annexure-A to be verified for AT-XII Section and to be added to this chapter. Store losses below Rs.500/- in consuming units will not be included in this Appendix on the lines provided for cash losses.

I Losses exceeding Rs. 75,000/- in each case due to Theft, fraud or neglect,II Losses exceeding Rs. 2,00,000/- in each case due to other causes.

Note-1: Losses where monetary value cannot be assessed are also categorized under I or II above, as appropriate.

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Note-2 : PCsDA/CsDA render annually statement of losses in the proforma given in Annexure “A” duly supported by full details in respect of loses falling under categories mentioned at I and II of sub paragraph B above through the local representative of the Director of Audit (Defence Services) so as to reach the Controller General of Defence Accounts not later that 31st May of the year to which it relates. The details of important cases referred to in sub paragraph B-I and II above will be rendered by PCsDA/CsDA quarterly for the quarters ending June, September, December and March through the local representative of the Director of Audit (Defence Services) so as to reach the Controller General of Defence Accounts not later than 15th August, 7th November, 15th February and 31st May respectively.

Note-3 : The above statement together with the files in respect of stores losses sanctioned by the Government of India maintained by the Ministry of Defence (Finance) as also the reports furnished by High Commissioner for India in U.K. of losses etc., pertaining to this account are consolidated into the annual statement of Store losses by the Audit section. While preparing the annotations in respect of important losses falling under categories I and II, the instructions contained in Note 5 below sub paragraph A above will generally be followed. The consolidated statement will be submitted by the CGDA, to the Director of Audit (Defence Services) in duplicate by the 15th August for test check and transmission to the FA (DS) Ministry of Defence (Finance) for inclusion in the Appropriation Accounts as Appendix “B”.

Note-4 : While forwarding the statement of Store losses, the number of aero-engines and air frames lost on account of crashes and accidents due to incidents of service (where no negligence is involved) together with the amount of loss involved should be indicated in the forwarding memos, so that the FA (DS)/Ministry of Defence (Finance) may furnish the above information to Public Accounts Committee, if required by the Committee.

(C) Appendix “C” Statement of infructuous expenditure in excess of Rs. 1,00,000/- in each case finally dealt with during the year, and,

(D) Appendix “D” Aggregate value of all items of infructuous expenditure exceeding Rs. 10,000/- but not exceeding Rs. 1 lakh in each case showing interalia the number of cases involved for exhibition in lump sum.

(a) PCsDA/CsDA render half-yearly two statements to the Controller General of Defence Accounts through the local representative of Director of Audit (Defence Services) during September and March so as to reach Controller General of Defence Accounts not later than 7th November and 31st May each year:

(i) Infructuous expenditure (other than miscellaneous) exceeding Rs. 1,00,000/- in each case finally dealt with during the year; and

(ii) Aggregate value of all items of infructuous expenditure exceeding Rs. 10,000/- but not exceeding Rs. 1 lakh in each case interalia the number of cases involved for exhibition in lump sum.

(b) Full particulars of the items included in the statements are furnished by the PCsDA/ CsDA. The Ministry of Defence (Finance) also maintaining statistics of all sanctions issued by the Government of India on account of the above which are made available to the Controller General of Defence Accounts. With the help of the statements received from PCsDA/CsDA, and the Government letter furnished by the Ministry of

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Defence (Finance), this sections prepares the consolidated statements on the lines indicated in notes 3 and 4 of sub paragraph A above and forwards the same to the Director of Audit (Defence Services) in duplicate by the 15th August each year for test check and eventual transmission to the FA (DS)/Ministry of Defence (Finance), for inclusion in the Appropriation Accounts as Appendices “C” and “D” respectively.

(E) Appendix “I” Statement showing cases of non-maintenance or irregular

maintenance of accounts regularized by the Government of India during the year;

(a) A statement showing cases of non-maintenance or irregular maintenance of accounts regularized by the Government of India during the year will be prepared by the Controller General of Defence Accounts centrally from the record of such

cases maintained by the Ministry of Defence (Finance). The following points will be taken into account while preparing the same:

(i) Only cases of irregularities in accounts which do not involve actual loss should be included in the above statement. Cases involving loss, should however, find a place in Appendix “A” or “B” of the Appropriation Accounts, as the case may be:

(ii) Cases involving irregularities of similar nature will be combined into one item.(iii) The annotations should be brief and contain particular features or extenuating

circumstances, if any, of the case.

(b) The statement will be forwarded to the Director of Audit (Defence Services) in duplicate by the 15th August every year for test-check and eventual transmission to the FA (DS), Ministry of Defence (Finance) for incorporation in the Appropriation Accounts as Appendix “I”.

(F) Statement showing details of Gifts and cases of Government property of the

Book value exceeding Rs. 1 lakh each free or at concessional rate to non-Government organisation.

(a) The details of properties, exceeding Rs. 1 lakh in book value in each case transferred free or at concessional rate to non-Government organisation (e.g., Public Corporations Companies Autonomous bodies Private Institutions etc.) during the year are furnished by Ministry of Defence in triplicate (in the proforma shown in Annexure “J” to the chapter 18 – Paragraph 571 et. Seq., of Defence Audit Code) to the Ministry of Defence (Finance/Budget) for inclusion in the Appropriation Accounts as Appendix “D”

207. While forwarding Appendices “A”, “B”, “C” and “D” to the Director of Audit (Defence Services), two copies of the same should be sent to the Ministry of Defence (Finance) in duplicate for advance information, one of the copies is forwarded by the Ministry of Defence (Finance) to the Branches of Service Headquarters concerned through the Ministry of Defence to enable the Branches etc., to obtain brief from their lower formations in respect of losses written-off by authorities lower than the Government of India for use at the time of the Public Accounts Committee meetings.

208. Major Financial and Accounting Irregularities (GSA)

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Monthly report on the General State of Accounts of Units and Formations in their audit jurisdiction are prepared by all the PCsDA/CsDA, and submitted by them to the authorities concerned as indicated in paragraph 523 et. Seq., of Defence Audit Code. Copies of these reports are also endorsed by the PCsDA/CsDA to this office. On receipt of these reports in audit section, these will be scrutinized to see that they are complete in all respects and that reasons for any abnormal delay in the decisions of an irregularity or its inclusion in the report after its detection have been given.

209. At the end of each quarter important items included in the monthly reports submitted by the PCsDA/CsDA will be picked up for consideration by the Government. A quarterly report containing brief but self-contained extracts of each important items are forwarded to the appropriate Deputy Financial Adviser/Branch for their information and necessary action. This report is in two parts. Part-I which contains those items which are purely for information of Government and Part-II which calls for action on the part of Government either in regard to an immediate investigation or remedial measure. It will be ensured that the statements of all cases included in each report are comprehensive and self contained and mention all the action taken by the services authorities so that, where necessary, instructions could be issued by Government to Services, Headquarters etc., without further reference to the PCsDA/ CsDA/ Administrative authorities. This section should also report very important cases individually to the Ministry of Defence and Ministry of Defence (Finance). These reports should also be similarly self-contained and give complete details of the irregularity and the attendant circumstances etc.

210 Action on LTARs & Draft Para

On receipt of LTARs in PCsDA/CsDA offices the same are required to be classified, into two categories i.e. where Defence Accounts Department is responsible for over payment under payment or irregular payment, and other cases. Information in respect of LTARs thus clarified where Defence Accounts Department is responsible is required to be included in the monthly activities report from PCsDA/CsDA to CGDA. In case in a particular month no items of this nature are identified, a NIL report in the regard is also go given in the MAR.

Report of the Comptroller and Auditor General of India – Union Government (Defence Services)

211. Procedure in regard to factual verification and comments by PCsDA/CsDA on draft paragraphs of the report and the information they are required to furnish to the Controller General of Defence Accounts, are contained in paragraph 583 et seq Defence Audit Code. On receipt of copies of draft paragraphs prepared by the Deputy Director of Audit, Assistant Director of Audit, Assistant Audit officer as duly concurred in from the PCsDA/CsDA together with the details mentioned in paragraph 589 ibid, it is seen that the information furnished is as complete as possible, so as to enable the Controller General of Defence Accounts to answer all possible questions that might be put by the Public Accounts Committee if and when the paragraph is taken up for examination after its final inclusion in the Comptroller and Auditor General of India’s report. Any information found wanting should be obtained.

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212 Draft paragraphs which involve accounts matter or in which there has been failure on the part of Internal audit, are referred to the Controller General of Defence Accounts by the Ministry of Defence through the Deputy Financial Advisor concerned before final acceptance to the paragraph is given by them. These cases when received should be examined in the light of the report already received from the PCsDA/CsDA and any remarks or information considered relevant furnished to the Ministry of Defence/Ministry of Defence (Finance).

213 (a) Copies of all draft paragraphs concerning the Defence Services as finally prepared by the Director of Audit Defence Services are received in the Audit Section direct from the Director of Audit (Defence Services). These are examined on office note to see whether any Defence Accounts Department failure is involved, and if so, whether the cases have already been reported in detail by the PCsDA/CsDA themselves. If as a result of examination it seems necessary to refer the case to PCsDA/CsDA for elucidation etc., the same will be reported to them with a view to ascertaining:

(i) Whether the irregularity highlighted in the paragraph was detected in Internal Audit, and if so when. In case it was not at all detected or not detected in time, reasons therefore and the disciplinary action taken on that account,

(ii) Whether the contents of the draft paragraph are fully correct or require any modification.

(iii) Whether or not these were brought to the notice of administrative authorities, an, if so, with what result?

(iv) Remedial measures taken by Administrative authorities/Defence Accounts Department.

(v) Adequacy or otherwise of the disciplinary action taken etc.

This information will be utilized in preparing briefs in respect of the paragraphs included in the final audit report with which Defence Accounts Department is directly concerned.

(b) As regards draft paragraphs not directly concerning Internal audit, PCsDA/CsDA will be asked to render a report only on those paragraphs which are finally included in the report of the Comptroller and Auditor General of India.

(c) The PCsDA/CsDA will also submit in the prescribed proforma mentioned at Annexure-‘A’ under Para 665 of OM Part-II Vol.I.

214. Copies of reports of the Public Accounts Committee (after submission to the Parliament) are forwarded to the Controller General of Defence Accounts as well as to PCsDA/CsDA. Orders of the Controller General of Defence Accounts on the recommendations of the Public Accounts Committee are communicated to the PCsDA/CsDA with such subsidiary instructions as necessary.

215 Annual Accounts of Military Farms

The trading, profit and Loss and connected accounts statements in respect of Military Farms are received from the Director General of Military Farms by the 16th

August of the year following that to which the accounts relate. The accounts on receipt are checked and forwarded in triplicate to Director of Audit (Defence Services) through the DFA (Q), after obtaining Controller General of Defence Accounts counter signature

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thereon together with audit review. Advance copies of the accounts and review note are also endorsed to the Director of Audit (Defence Services) and DGMF. The accounts are published by the MFD as commercial Appendix to the Appropriation Accounts of the Defence Services.

Annual Accounts (Commercial) – Canteen Stores Department

216. The commercial accounts of CSD alongwith connected statements are received from the CDA (CSD), Mumbai duly checked by him soon after the close of the financial accounts for the year. The accounts will also be supported by statements of reconciliation of amount of Appropriation with those in the accounts. The accounts are checked and sent to the DFA (A) in quadruplicate together with reconciliation statements, after obtaining signature of the Controller General of Defence Accounts on the accounts and providing for signature of Defence Secretary thereon. The accounts will also be accompanied by audit review of the Controller General of Defence Accounts. The accounts are sent by the Ministry of Defence (Finance) after approval by FA (DS), the accounts are got signed by the Defence Secretary and passed on to the Controller General of Defence Accounts for incorporation as commercial appendix to civil appropriation accounts.

Procedure regarding communication of Audit rulings, and other Important Decisions to PCsDA/ CsDA/ IFAs.

217. The following procedure should be observed in dealing with references received from PCsDA/CsDA or other officers in the Audit section:

When a question has been discussed on office notes in consultation with the Branches of Army Headquarters; Civil departments of the Government of India etc., concerned, the decisions arrived at thereon will be communicated to PCsDA/CsDA or other officers concerned as per Annexure-D appended to this chapter. The decisions given under the column provided for the purpose in the form will be confined to a mere statement of fact (i.e., whether on allowance, Pay or Pension is or is not admissible with reference to the rule or other orders cited in the previous column) or to an explanation of the intention of such rule or orders. The arguments recorded in office notes in support of the decisions are not required to be reproduced in the form. In cases in which the conclusions arrived at by a PCsDA/CsDA are correct, but the arguments advised in support of it are wrong, it should be pointed out in the circular instructions. It will be noticed that the form does not provide for designation of the officer to whom it is to be sent. The intention is that the form is to be sent to all the PCsDA/CsDA, when the decision given is important or is one affecting the Defence Accounts Department, as a whole. In other words all the PCsDA/CsDA will receive copies of the form from time to time as the cases referred to, are settled. The designation of the PCsDA/CsDA who originated the reference and the number and date of this reference, will however be entered in the form below the heading “subject” to indicate that the decision given is in reply to his

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reference. The originating PCsDA/CsDA will not be furnished with any separate communication beyond the copies of the form conveying the decision in common to other PCsDA/CsDA. The form provides for Controller General of Defence Accounts proceedings number, in which the paper leading upto the decision are invariably recorded, being given. This is intended; to enable a particular file concerned being traced if any subsequent reference is received in regard thereto. Where necessary copies of original references on which the decisions are given, and other relevant correspondence will be sent along with forms conveying the decisions to all the PCsDA/CsDA. The procedure detailed above will also apply to cases which are referred to the Controller General of Defence Accounts by the Ministry of Defence, Deputy Financial Advisers, or the Branches of Army Headquarters or which are referred for Audit rulings or cases in which erroneous reports made by PCsDA/CsDA have to be pointed out to them.

In such cases as the papers are eventually recorded in the Branches concerned, the Branch Case number in lieu of Controller General of Defence Accounts proceedings numbers will be entered in the form.

218. Although cases recorded in the Service Headquarters and Ministry of Defence are always available for reference copies of notes and correspondence on all-important cases should always be retained. These copies of notes and correspondence will be suitably recorded.

219. New Pension Scheme

Consequent on the introduction of New Pension Scheme by Govt. of India w.e.f. 1.1.2004 for all Central Govt. Services (except Armed Forces Personnel) the work relating to recovery of mandatory contribution and matching contribution by PCsDA/CsDA is monitored by AT-I Section of HQrs Office with reference to the existing instruction on the subject and amendment as and when issued. The electronic text file format in the prescribed format will be received by PCsDA/CsDA monthly to CPAO through HQrs Office.

Procedure for submission of cases

220. Not more than one note in a case should go from the office, the AAO/SO (A) rewriting or modifying the note of the Assistant, if he cannot accept it.

221. The note submitted by the office should contain a statement of the case showing more or less in detail according to the importance of the case, the question under consideration, the circumstances leading upto it, the rules and precedents bearing on it and suggestions for action.

222. The language used in the notes should be temperate and free from any acrimonious remarks. Where the opinions expressed by others have to be criticized special care should be taken.

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223. All notings that has been recorded on a file should be treated as confidential and should on no account be referred to any officer outside the offices at HQrs. without the general or specific sanction of the department, which has recorded it.

224. It should always be assumed that the paper under consideration has been read by the officer to whom it is submitted. Consequently no paraphrasing is necessary in notes. A précis of the contents of a single paper should be made only when it is of great length or complexity. Neither such a précis nor a précis of the contents or the history of a file should ordinarily be prepared unless ordered to do so by the officer-in-charge of the section.

225. Linking of cases or files should as far as possible, be avoided. Such linking may occasionally be necessary while dealing with cases of similar subject matter. Wherever cases/files are required to be consolidated into one file, an intelligent selection of papers, and arrangement of notes and inter linking of files should be made.

226. Letter or number slips may be pinned to previous papers referred to in the notes, the letter or number being quoted in the margin in pencil. Not more that one slip should be attached to the same collection or volume the reference to any particular part being made by quoting the number and page of the volume. Above the previous papers shall be placed the current correspondence, which should be strung, together in chronological order, its pages numbered serially in pencil like the pages of a book.

Performance Audit

227. Performance audit forms part of Local Audit Group. Comptroller and Auditor General of India has the powers to pass orders for conducting Performance Audit.(Min of Fin No. F.No. 6(5)-B(R)/99 DATED 13.6.2006)

228. Performance audit is conducted by the PCsDA/CsDA with reference to the instructions/guidelines issued by the Controller General of Defence Accounts from time to time. Projects/areas proposed to be taken up for study from Performance Audit angle by PCsDA/CsDA during a year are intimated in advance to Controller General of Defence Accounts office. A gist of points of interest is also sent to the Controller General of Defence Accounts after completion of the study which are examined and Controller General of Defence Account’s clearance for submitting the formal study report to the Administrative authorities with copies to the Controller General of Defence Accounts taken. Based on the evaluation of results of Performance studies conducted by PCsDA/CsDA, cases considered, fit for inclusion in the AAC are included by PCsDA/CsDA on merits of each case.

229. Performance Audit is required to be carried out by the PCsDA/CsDA with references to the information readily available in auditable documents. Any information/document required but not available with audit should be called for from the Administrative authorities, clearly indicating the purpose. Cases of reluctance on the part of Administrative authorities to furnish any information/document will be reported to this office for our intervention and help.230. So far as, Ordnance Factories under the Ordnance Factory Board are concerned, points arising out of Performance Audit will be included in the

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AAC furnished to us by the Member (Finance), OFB. Additional points coming to light as a result of inspection by the Controller General of Defence Account’s office will be intimated by the Inspection cell to the Audit section.

Complaint Cell

231 (a) Organisation: Complaints received from Units & Formation and DAD officials serving and retired in respect of fund matters are centrally dealt with in AT-VIII section of CGDA’s office. Similarly complaints in respect of pension matters received from Units & Formations and Defence Accounts Department officials are centrally dealt with in AT-XI (CC) Pension. Whereas all other complaints (other than Funds & Pension) received from Units/Formations and Defence Accounts Department officials (including retired) will be received centrally in AT-Coord Section and transmitted to respective Audit Sections within the Audit Wing. However, the respective AT Section while dealing with complaints in respect of Defence Accounts Department officials will seek input or comments from the concerned AN Section, where the basic information is available. 231 (b) Objective: The objective of complaint cell is to attend promptly to complaints and to ensure that complaints from any quarter are eventually avoided.

232. AT-VIII, AT-XI(CC) Pension and all Audit Sections dealing with the complaints will be dealing with complaints as per the local instructions in this regard. The functions of AT-V (Pensions) and AT-VIII (Fund Cell) are furnished at Annexure-‘B’ & ‘C’ to this chapter-III.

233. On receipt of complaints relating to non-payment, incorrect payment or delay in the payment of claims etc., the matter will be got investigated in communication with the PCsDA/CsDA concerned. If the investigation reveals a defect in the existing system of audit and accounts, the question of changing the procedure should be fully examined and specific suggestions made to O&M Cell Section for further action. If the irregularity or delay in payment is due to any omission or neglect on the part of any particular individual or Group of individuals belonging to this Department, the matter should be taken up with “Administration” Section for taking suitable disciplinary action against the individual or individuals concerned. Where necessary, other PCsDA/CsDA will also be informed of the irregularities with a view to taking steps to guard against occurrence of similar cases in their offices.

Position of the Controller General of Defence Accounts in regard to:

234. The accounts maintained by the Air Force Central Accounts Office and the Accountant officers of the Air Force as also Naval Pay office are under post audit system by PCDA (AF) and PCDA (Navy) respectively. The procedure that is being followed by AF & Navy Accounts Offices shall have the approval of the Controller General of Defence Accounts.

235. The Controller General of Defence Accounts is the Principal Accounting officer of the Ministry of Defence, and his functions in this regard are discharged through the PAO

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(Ministry of Defence). The procedure being followed by the PAO (Ministry of Defence) may be found detailed in the Manual for PAO (Ministry of Defence).

Annual Accounts of Ordnance Factories and Ordnance Equipment Factories:

236. In the Ordnance Factories, where the finance been integrated with the management, direct responsibility for accounts, financial advice and Internal audit rests with the Member (Finance), Ordnance Factory Board. Member (Finance), Ordnance Factory Board discharges his responsibilities through the PC of A. (Fys.), Chief Internal Auditor and Controller of Finance. The Controller General of Defence Accounts will however continue to be responsible for rendition of the annual audit certificate in respect of Ordnance Factories under the revised set up. To this end all accounting and Internal audit procedures to be followed in respect of Ordnance Factories and changes/modifications will have to be approved by the Controller General of Defence Accounts. In addition, periodical inspection of accounts of Factories will be carried out by the Controller General of Defence Account’s office to ensure that the prescribed procedure for accounts and audit are adhered to and that the accounts are maintained satisfactorily. The AAC and connected statements in respect of Integrated Factories will be rendered to the Controller General of Defence Accounts by the Member (Finance) OFB for check and incorporation in the consolidated AAC for Defence Services rendered by the CGDA.

Note: In respect of non-integrated Factories DGI/R&D Establishments, and the Railway Section the P C of A. (Fys.) Kolkata will be directly

responsible to the CGDA in all matters relating to audit and accounts in the same way as the former CDA (Fys.).

Audit Wing- Inspection Group

Organisation and Distribution of works

237. Inspection Cell-I, II and III are functioning under Jt. CGDA (AT-I) (Audit-II) and (Audit-III) respectively for conducting periodical inspections of different PCsDA/CsDA organizations under the respective audit Control of Jt. CsGDA in HQrs. alone. Inspection cell-I through Jt. CGDA (Audit-I) shall be reporting to Addl. CGDA-II. Inspection Cell-II and III shall be reporting to Addl. CGDA-I through Jt. CGDA-II and Jt. CGDA-III respectively.

238. General

Regular inspection of the various PCsDA/CsDA/IFAs of the Department (including CGDA offices), will be carried out by the CGDA/Addl.CGsDA/Pr.IFA/Sr.Dy.CGsDA/ACGsDA. They will be assisted by AAOs/SOs(A).

239. Objectives of Inspection

Broadly speaking the objective of Inspection is two fold, viz. (i) to enable the CGDA to ensure that his ultimate responsibility for the efficiency and effectiveness of the Department as a whole is adequately discharged, and, (ii) to suggest changes in procedure or introduce new procedures as found necessary.

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Functions

240. Functions of the Inspection Cell are:

(i) To arrange for carrying out on behalf of the CGDA, periodical inspections of the offices of the PCsDA/CsDA of the department

(ii) To keep the inspection manual upto date in conformity with revised orders/procedures etc., and in the light of the experience gained through inspection.

(iii) To prepare pre-inspection briefs for use by Reviewing officers:

Note: The briefs will take into accounts points of common interest picked out from reports on MFAIR, Financial Advice, and previous Inspection reports of various PCsDA/CsDA. For this purpose the inspection cell will keep in touch with the audit and other sections and keep itself familiar with important developments/irregularities, as also changes in procedures etc., introduced in the Department.

(iv) To prepare further inspection reports of Reviewing officers.

(v) To keep up-to-date records of Inspection of PCsDA/CsDA carried out for which purpose, Inspection Register (PCsDA/CsDA-wise) will be maintained in the proforma enclosed as Annexure “A” to this chapter by the respective Inspection Cell.

(vi) To receive and deal with half-yearly Inspection reports from PCsDA/CsDA and circulate important irregularities existing, in some of the offices to all PCsDA/CsDA for their information and corrective action.

(vii) To give direct feedback to PCsDA/CsDA on Administrative/Audit aspects of other PCsDA/CsDA as brought out in the reports of the Reviewing officers.

Scope of Work

241. It is not the intention that the Reviewing officers should carry out a detailed and meticulous audit of all the work done in PCsDA/CsDA offices. The inspection will rather aim at ascertaining through judicious and careful sampling of various items of work in PCsDA/CsDA to see (i) whether the prescribed procedures of audit and accounting had been followed correctly and efficiently; (ii) recurring mistakes or typical mistakes over a wide area of work have occurred, (iii) there is evidence of faulty supervision or lack of effective supervision at any level; (iv) any major weakness in system or procedures exist in a particular office.

242. The Inspecting Officers and team will generally be guided by the Inspection manual. The particular items of works or documents to be examined and the exact extent and manner of checks to be exercised will, nevertheless, be decided at the discretion of the Reviewing officers. However while Reviewing officers may subject any portion of the work selected for sampling to extensive and detailed scrutiny, they should avoid getting involved in trivial details or cases of isolated lapses, which have no significance from the point of view of overall working of the office.

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Periodicity of Inspection

243. Normally, PCsDA/CsDA main offices will be inspected once in a period of two years.

Organizing Inspection

244. Inspection teams will be headed by Addl. CGsDA/Jt. CGsDA/Sr. Dy. CGsDA/ACGsDA, as decided by the CGDA assisted by one or more SAOs/AAOs/SOs(A) depending on the volume and nature of work. The names of the Reviewing officers, other officers and staff will be intimated to AN-section for issue of necessary Part-II orders.

Allocation of works

245. The inspection team will work under the direct guidance of the Reviewing officer who is nominated to lead the team. Before commencement of work in any office, the Reviewing officer will allocate duties/areas of work to the members of the inspection team.

246. In addition to Inspection proper as laid down in the Inspection Manual, Reviewing officers will examine procedures and systems in selected areas at their discretion or as decided by the CGDA. Findings or suggestions on systems and procedures will be passed on by the Reviewing officers to the concerned procedure/systems cell for further processing.

Preparation and disposal of Inspection report

247. (a) The points arising out of the Inspection should first be discussed by the AAO/SO(A) with the AAO/SO(A)/Officer-in-charge of the section concerned and the result communicated to the Reviewing officer, who will discuss such of those items which cannot be satisfactorily settled with the PCsDA/CsDA/Addl.CDA/Jt.CDA. Suggestions likely to be helpful in the improvement of methods and procedures should also similarly be discussed, and the outcome embodied in the report, if necessary.

(b) The Inspection reports will be prepared by the Reviewing officer themselves with the assistance of the AAO/SO (A) accompanying the team. The report will be prepared in two parts. Part-I will comprise of all items which are considered to be of a major bearing from the view point of audit and accounting, whereas in Part-II will be included minor mistakes coming to notice or other irregularities, where no serious disregard or circumvention of procedures or rules is involved. No replies from PCsDA/CsDA to items included in Part-II would be called for or are expected.

(c) The inspection report should be clear and concise. The report should as far as possible refer to the relevant rule or order transgressed and mention precisely the nature and extent of transgression. It will not however be burdened with illustrative examples.

(d) A summary of all important matters and outstanding problems will also be prepared alongwith the Inspection report to enable the CGDA to have a correct

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appreciation of the overall situation and efficiency of works in the concerned offices. Areas requiring changes/modification of procedures, if any, will also be highlighted in the summary. (e) The draft report will be shown to and discussed with the Head of the office before closing the inspection, and the result of such discussion indicated suitably in the final report where necessary. (f) Three/four copies of the final inspection report will be typed and distributed as follows:

(i) Two copies will be sent to the Head of the Office inspected within 15 days of the completion of the Inspection, who will return one copy of the report with replies within one month of the receipt of the report.

(ii) One copy will be sent to the sub office in the case of inspection of the sub-office.

(iii) The other copy will be kept as office copy.

Inspection Programme

248 Annual inspection programme will be drawn up by the respective Inspection cell early in March, for the inspection to be carried out during the ensuing year.

The actual dates of visit for the inspection of a particular office will be proposed to the CGDA and his approval taken. Ordinarily a month’s notice will be given to the PCsDA/CsDA.

Organisation and methods Cell

Objectives

249. The objective of O & M Cell is to ensure that the requirements of staff are scientifically assessed, and methods of work of the Department systematically reviewed from time to time.

250. The organisation and methods cell deals with work having bearing on O & M activities and problems posed to or raised by the PCsDA/CsDA in the O & M study of various sections of their offices in order to achieve economy and efficiency in all areas of works.

251. The main duties of O & M Cell are:

(i) Examination of the O & M study reports received from PCsDA/CsDA, circulation of the results of such study, which are worth implementation in other PCsDA/CsDA offices.

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(ii) Review of the period of retention of old records prescribed in office manuals once in three years with a view to determine whether the period prescribed requires change in the context of subsequent changes in procedure and rules.

(iii) Examination of the suggestions received from the PCsDA/CsDA under the “Suggestion Scheme”, and processing them to finality with the Central Committee. Rendering a quarterly report on the “Suggestion Scheme” to Department of Administrative Reforms, through Ministry of Defence (Finance), whether there is any progress to be reported. (iv) Training of SAOs/AOs/AAOs/SOs(A) in the management Services Course (O&M) course conducted by the Institute of Secretariat Training and Management, New Delhi and similar institutions.

(v) Laying down guidelines for fixing the norms/scales for the various jobs in the offices of Department (including CGDA’s office) and examination of the O&M study reports received from the PCsDA/CsDA and for obtaining orders of CGDA on them. (vi) Collection and Supply of data and other particulars required by SIU in respect of areas of our activity entrusted/selected for study by staff Inspection Unit Examination of the results of such study and processing of further action thereon.

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Systems and Procedure section

252. Objectives

The objective of the system and procedure section is to maintain the audit and accounting procedures of the Defence Accounts Department at a high level of efficiency by prescribing new procedures and reviewing or revising existing ones as necessary, in the light of modern management practices consisted with the requirement of Defence from time to time.

Functions

253. The systems and Procedure section is concerned with the improvement and re-orientation of the audit and accounting procedures regarding Defence Services receipts and expenditure. Existing procedures will be reviewed by the section on its own initiative. It will also study questions relating to procedures which are referred to the CGDA by the PCsDA/CsDA or by Service Headquarters/Ministries of Government of India especially Ministry of Defence/Ministry of Defence (Finance), Comptroller and Auditor General of India and other parties.


Prescribing methods of Work and detailed procedure to be followed in the Defence Accounts Offices.

254. The detailed methods and procedure followed in the different sections of the PCsDA/CsDA offices are laid down in the departmental codes and manuals. Further detailed instructions have been laid down in the various letters issued by this office and in rulings issued in consultation with higher authorities. These are subjected to a critical review by this section, so as to ensure that the existing methods and procedure do not become out-moded, but effectively fulfill the objectives in view.

Such a review may be initiated either on receipt of a specific proposal to that effect from a PCsDA/CsDA or by Service Headquarters or Ministry of Defence/Ministry of Defence (Finance) etc., or by any section of the Controller General of Defence Account’s office or by Procedure section on its own motion.

255. References from PCsDA/CsDA regarding clarification of doubts regarding existing procedure will be dealt with by Audit section. On receipt of a reference from the PCsDA/CsDA suggesting change or abolition of existing procedure, it should be seen that the reference is complete in that it indicates clearly:

(i) The procedure prescribed in the existing order;(ii) The actual procedure followed by him;(iii) The exact difficulty in following the procedure prescribed; and(iv) His suggestion and recommendations for improvement.

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Where the question is of a general nature pertaining to more than one PCsDA/CsDA office, the PCsDA/CsDA may make reference to this office direct if he so desires. Where necessary, this office will make references to other PCsDA/CsDA to ascertain their views and the practice followed by them.

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256. The position will thereafter be carefully studied with the relevant codes/manuals or other instruction on the point raised. The origin of the particular method or procedure should be traced from the records, wherever possible, for a proper appreciation of the circumstances that led to its introduction. The actual working of the procedure should then be studied carefully in any of the local Defence Accounts Departments offices or in any of the PCsDA/CsDA offices. An office note should then be put up for consideration and directions of the Controller General of Defence Accounts bringing out clearly the existing procedure with the authority therefore the circumstances in which a change in that procedure is sought, and the considered opinion regarding the procedure that should be adopted in future, if, however, the suggestions are simple not warranting a special note, the draft reply itself will be put up for approval.

257. Where the implementation of the proposed references calls for a change in the procedure followed by administrative authorities as well, the same should invariably be referred through a self-contained note to the Service Headquarters/Ordnance Factory Board. Unilateral action should not be taken to change any procedure followed in internal audit in this respect. Service Headquarters/Ordnance Factories Board should also be requested to notify the changed procedure to be followed for the guidance of the lower formations.

258. Cases of irregularities that are brought to notice by the Ministry of Defence/Ministry of Defence (Finance) or Service Headquarters or the Director of Audit (Defence Services) or PCsDA/CsDA will be examined by the concerned sections and referred to procedure group, with a view to finding out the defect in the system or procedure and take suitable remedial action.

259. On procedural and organisation questions initiated by the office of the Controller General of Defence Accounts, on its own or at the instance of the administrative and financial authorities, the views of PCsDA/CsDA should be obtained whenever snags or difficulties in actual implementation are anticipated, to that the same may be taken into account before the issue of the final instructions in the matter.

260. The Ministry of Defence (Finance), Director of Audit (Defence Services), the Department of Law etc., will be consulted wherever it is necessary to do so, in the light of existing orders.

Hindi Cell

Objectives

261. The objective of Hindi Cell is to ensure implementation of the programme for the progressive use of Hindi in the Defence Accounts Department in accordance with the Government orders on the subject issued from time to time.

Detailed Procedure

Vetting of Hindi Translations

262. All Codes, Manuals and other procedural literature and certain Defence Services Regulations, for whose maintenance our office is responsible, are originally translated into

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Hindi by the Director, Central Translation Bureau (Ministry of Home Affairs). On receipt of the said Hindi Translations in this office, they are vetted in this Cell from the textual point of view. The discrepancies noticed therein are discussed with the Directorate Officials and suggestions/amendments considered necessary are made therein. The vetted translation is again sent to the Directorate for final approval and on receipt of their approval the typing/printing arrangement is made by this Cell in co-ordination with Administration Section of this office.

Vetting of Hindi translations of standard Army Forms exclusively used in the Defence Accounts Department and setting them in suitable sizes in bilingual (Hindi-English) form to ensure that their functional utility is not impaired and to finalize them after obtaining concurrence/comments of the CsDA concerned, is also the responsibility of this Cell.

Assistance to Central Translation Bureau

263. Hindi Cell gives assistance to Central Translation Bureau at the translation stage in examining the implications of technical terms etc., used in our Codes and Manuals as and when they need assistance.

Proof Reading

264. Comparison with the original copy of the proofs of the Codes, Manuals and other procedural literature and certain Defence Services Regulations and standard Army forms received from the Press/Administration Section is made in this cell.

Original Translation

265. This Cell also provides the original Hindi/English Translations of the following:

1. Hindi letters received from/issued to individuals and other Departments of the

Government in different sections of this office.

2. Notifications issued by this office.

3. Pay Bills of Class-IV employees.

4. Correction Slips issued to the Codes, Manuals and Defence Services

Regulations, which have already been translated into Hindi.

5. Non Standard forms which are likely to be in use for a period of not less than

two years.

6. Other Miscellaneous letters received in this office or issued by this office.

Work Regarding Official Language Implementation Committee

266. The work relating to conduct of the meeting of Official Language Implementation Committee i.e. preparation of its agenda, writing of minutes of the meetings, to watch the

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follow up action as far as this office is concerned, will also be done in this Cell. Hindi Officer will be the ex-officio Secretary of the said Committee.

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Miscellaneous

Letters, UO Notes, etc., signing of

267. Letters issued from the Office of the Controller General of Defence Accounts will be signed by the IDAS Officers and Accounts Officers as “for Controller General of Defence Accounts”. UO Notes addressed to Ministries, etc., will, however, be signed by these officers under their own designations.

Scrutiny of draft amendments to Codes and Manuals proposed by the PCsDA/CsDA

268. (a) Whenever instructions are issued by the CGDA authorizing a change in any item of procedure prescribed in the various Codes and Manuals, the letter containing such instructions will include a request to the PCsDA/CsDA concerned to propose necessary amendments to the publication concerned. Copies of this letter will be sent to other PCsDA/CsDA so that they may also propose amendment to other publications affected with which they are concerned.

(b) In regard to amendments necessitated by the issue of orders by authorities other than the CGDA, as far as possible the office of the CGDA will ensure that steps are taken to call for the necessary draft amendments from the PCsDA/CsDA concerned.

(c) The draft amendments from the PCsDA/CsDA will be received in the Inspection-I or II or III of HQrs Office to which the subject matter of the amendment pertains. They will be scrutinized to ensure that the amendments are clearly worded and bring out correctly the intention of the orders on which they are based. Amendments will be approved by the Sr. Dy.CGDA(AT) {ACGDA(AT) during the absence of the Sr. Dy.CGDA (AT)}. Amendment of important nature will, however be shown to the CGDA before adoption.

(d) The press requisition for printing of correction slips received in quarterly batches to various codes and manuals on receipt from the PCsDA/CsDA concerned will be checked to see that:

(i) The requisition is in triplicate, in the standard Form-99, and is complete in all respects;

(ii) It is supported by the Corrections Slips in triplicate; and(iii) It is signed by a Group ‘A’ Officer.

Two copies of the printing requisition togetherwith the printing material in duplicate will be sent to the Director of Printing, New Delhi for arranging their printing.

269 to 280. Blank.

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Annexure-‘A’(Referred to in Para-188)

No.74036(3)/AN-IIOffice of the Controller General of Defence Accounts

West Block-V, R.K.Puram, New Delhi-66.

Dated the 27 May, 1978

To

All PCsDA/CsDA/IFAs

Subject: Monthly Activities Report.

It may be recalled that the Monthly Activities Report was introduced by this office some years ago, as a monthly personal communication from the CDA to the CGDA, giving a brief summary of the activities in Controllers’ organizations during the month under report. It has been noticed, that in some cases these reports are not regularly received from the Controllers and in many cases the reports are very brief and sketchy. It will be appreciated that the object of introducing this report was to keep the CGDA personally informed fully of the general state of affairs in the Controllers’ offices in broad details, so that he can have a bird’s eye view of the entire organisation every month. This also will help the Controllers to have an overall view of their own organizations at regular monthly intervals. In the light of the experience gained over the past few years, the following guidelines regarding the form and content of this report are issued.

2. There is no proforma for this report. It should be in narrative form written demi-officially from the PCDA/CDA/IFA to the CGDA. It should not be very long nor very brief. In fact, a good report will determine its own length. Although this office may take note of any point raised in this report and take action, PCsDA/CsDA/IFAs are requested to take up separately any points mentioned in their reports with the appropriate section of this office for further pursuit and progress should be watched separately.

3. As regards contents of the report, some topics are given by way of illustration. They are by no means exhaustive and PCsDA/CsDA/IFAs are at liberty to include any point, which they consider necessary to bring to the personal notice of the CGDA.

Administration

(i) IDAS officers, Accounts Officers, Section Officers, etc., are sent on courses from time to time and it is expected that on their return they will give a summary of the lectures to their colleagues so that all may be benefited from the course. A brief report of such activity indicating the content of the course may be included.(ii) From time to time officers from this office or from the services or other important persons may visit Controllers’ offices for discussion. A brief summary of the points mentioned or discussed may be included.(iii) PCDA/CDA/IFA will be going on tours periodically to visit hrs. own sub-offices or on liaison visits to Administrative authorities. A mere mention of these visits will not be

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sufficient. It is expected that the points discussed during these visits from either side should be briefly indicated, together with the progress achieved.(iv) Instructions exist that rotational transfers between main office/sub-offices under the Transfer Policy and between the various sections of the main office are to be periodically done to ensure that the staff get experience in various sections of the officer and also to prevent stagnation in the handling of particular tasks. Turnover between popular and unpopular station is also contemplated. A brief indication of the number of these transfers and their impact may be included. (v) Important activities of the Recreation Club in the main office and sub-offices as well as the activities of the Central Govt. Employees’ Welfare Coordination Committee of the PCsDA/CsDA/IFAs office may be included.(vi) The Office Regional Council under the JCM Scheme is required to meet every quarter. Whether or not this meeting was held in the particular quarter should be mentioned. If no meeting was held reasons are to be given and if it was held a brief summary of the points discussed or unsettled controversies may be included.(vii) Welfare measures-death, disablement etc.(viii) Working of Departmental Canteens and Co-operatives.(ix) Grievance-procedures and measures taken.(x) Long term/short term plants and programmes for better office accommodation and residential accommodations.(xi) Training programmes for staff.

Audit

(a) Review of Accounting and Audit Procedures in the office and any improvement carried out thereof may be indicated.(b) Review of Audit Procedures to speed up payment may be indicated. If sections are reorganized to cope with the changing nature of work or special cells are formed, this may also be mentioned.(c) There is a Quarterly Financial Advise Report and Quarterly Report on General state of Account rendered to this office. However, very important items included or proposed to be included in these reports may be very briefly indicated in the Monthly Activities Report.(d) Information regarding areas where work has accumulated and steps taken to clear arrears may be indicated.(e) As a result of O&M study, there may be improvement in procedures or elimination of obsolete procedures. These may be briefly indicated.(f) Under the existing orders, sub-offices and the sections of the main office are to be periodically inspected. Information regarding the inspections and a very concise and brief summary of the major irregularities noticed together with proposed remedial measures may be included.(g) Important test audit objections and draft paras, where audit failure of DAD is involved.(h) Working of suggestion scheme in the PCDA/CDA/IFA.(i) Complaints received during a month, classified under:

(2) Delay in payment of bills.(3) Delay in payment of pay and allowances.(4) Delay in issue, of LPC.(5) Delay in settlement of fund/pension.

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(j) Delay in finalization of cases due to disagreement with the views of Administrative Authorities.(k) Number of cases where audit relaxation/write off accorded by PCDA/CDA/IFA.(l) Difficulties in application of new rules/orders and suggestions for simplification of procedures.(m) The information regarding Clarence of amount under various suspense heads is due to be furnished.(n) The information regarding clearance of Acquittance Rolls kept under research by each PAO vis-à-vis efforts made for clearance thereof.

It is not necessary that each aspect of work mentioned above should be mentioned in the report for the month. The PCDA/CDA/IFA need not include for reporting the items above, if there is nothing of significance to report.

4. It is again stressed that the object of introducing these reports is to give the CGDA an overall picture of the organisation every month, so that he may consider the situation as a whole and take such measures as are considered necessary, as a policy measure. It is requested that the PCsDA/CsDA/IFAs may fully cooperate in this task by sending meaningful and comprehensive reports. If in any month there is not enough material for a report, the report for one or two months may be combined, mentioning this in the opening para. However, it is considered that while the PCsDA/CsDA/IFAs are in station, they will naturally be devoting a part of their time to review the accounting and audit procedures as also to improve administrative control. It is, therefore, felt that adequate material will be available for including in the Monthly Activities Report.5. Please acknowledge receipt.

Sd/-

( B.M. Menon ) Controller General of Defence Accounts

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Annexure-A (Referred to in Para-188)

SOMI TANDON, DO No.AT/Coord/13349/MARFA (DS) Dated: 23.2.2004

The Principal Controllers/Controllers have earlier been submitting a Monthly Activities Report (MAR) on a regular basis with a view to personally apprising the CGDA of important activities in their respective organizations. This enabled the CGDA to have a bird’s eye view of the entire organization in broad details every month. The MAR also helped in attracting attention of the top management at the HQrs Office to key issues of concern to the field offices, which would have otherwise taken longer time to get noticed.2. The instrument of MAR has been refined over a period of time. In this connection, attention is invited to DO letter No. even dated 22nd July 2002 from Shri Biswajit Banerjee, then CGDA to all the PCsDA/CsDA impressing upon them to report on items of works and issues, which in their judgement needed to be brought to his personal notice. It was also clarified in the said communication that there was “no compulsion for a monthly routine exercise and if Controllers/Principal Controllers have no such important area to report, they should say so”.3. The position in regard to the rendition of the MAR has been reviewed. It is noted that this important report is progressively getting into disuse. A number of Principal Controllers/Controllers are not taking recourse to this important medium for highlighting their constraints and achievements. It cannot be that they do not have worthwhile activities to report, month after month, in regard to their organizations. It is obviously not a happy situation and needs to be corrected immediately. Let me add, in the absence of any such report month after month, ther will be no way to assess the overall functioning of these offices as well as the performance of the officers posted in these offices.4. I would like the Principal Controllers/Controllers to send me the MAR on a regular basis, interalia, bringing out the following:

i) Highlights of their visits or of other IDAS officers under them to field offices and to Armed Forces establishments. Particular mention be made of the quality of service delivery by the field offices and perception of such service by the Armed Forces.

ii) Important audit points observed.iii) Serious cases of irregularities detected.iv) Completion of important projects/studies and conclusions reached.v) Important points observed.

5. The issues cited above are only illustrative in nature. I would leave it to the personal imagination of the field Controllers to highlight matters, which they feel deserve my personal attention. I would also like to mention that the shortage of staff is a phenomenon, which afflicts all Departments of the Central Government. I am fully aware of its dimension in our various offices. Accordingly, the MARs need not be devoted specifically to this issue.

6. I would expect that the Monthly Activities Reports are sent so as to reach me by 10th of the month following the month to which these pertain.

Yours sincerely,All PCsDA/CsDA

*****

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Annexure-‘B’(Referred to in Para-232)

Pension

The main duties of this cell are:

(i) to deal with the matters relating to interpretation, implementation and amendment to rules relating to pensionary benefits in respect of Armed Forces Personnel, Defence Civilians and theirs families;

(ii) to examine references/doubts on various Govt. Orders received from PSAs, PCsDA/CsDA concerned to issue clarifications/orders thereon.

(iii) Vetting of draft Govt. letters received from Ministry of Defence pertaining to pensionary benefits in respect of Armed Forces Personnel in consultation with PSAs;

(iv) To examine proposals/suggestions made by PSAs, CDA (PD), Meerut and CDA, Chennai on the existing procedure with regard to grant and disbursement of pension as prescribed in Office Manuals Part-IV and PPI;

(v) To monitor the progress of CAT/Court cases relating to pensionary matter filed by Defence Pensioners/Defence Civilian Pensioners and DAD Pensioners;

(vi) to take action on Parliament Questions/JCM matters relating to pensionary benefits;

(vii) to circulate Govt. Orders pertaining to pensionary matters to all concerned;(viii) to hold Defence Pension Adalats and monitor progress thereon;(ix) to handle complains of pensioners on redressal of their pension relating

grievances and monitor progress thereon;(x) to furnish comments to MOD on amendment to Pension Regulations of three

services, Govt. Orders on disbursement of Defence Pension; and(xi) to monitor the issue of annual statement of accounts from all Fund Maintaining

Controllers.

This cell will also deal with the complaints relating to DAD and non-DAD subscribers (retired/serving) in all accounting matters whose accounts are maintained by various fund-maintaining controllers. All complaints will be entered in the Complaint Register and serially numbers.

On receipt of complaints, the matter will be got investigated in consultation with the PCsDA/CsDA concerned. If the investigation reveals a defect in the existing system of audit of accounts, the question of changing the procedure should be examined, and specific suggestions made to Pay Auditing Controller and Fund Maintaining Agency.

If the irregularity or delay in payment is due to any omission or neglect on the part of any particular individual or group of individuals belonging to this Department, the matter should be taken up with concerned office and administration section of HQrs for taking suitable disciplinary action against the individual(s) concerned. Wherever necessary other PCsDA/CsDA will also be informed of the irregularities with a view to taking remedial steps to avoid occurrence of such irregularities in future.

*****

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Annexure-‘C’(Referred to in Para-232)

Fund Cell

The main duties of this cell are:

(i) to deal with all matters relating to interpretation, amendment to rules pertaining to GPF, DSOPF, AFPPF, IOWPF and CPF;

(ii) to issue clarification/orders to PCsDA/CsDA on examination of references/doubts in regard to various Govt. orders and relating to rule position;

(iii) vetting of draft Army, Navy and Air Force Instruction/Orders pertaining to fund in consultation with PCsDA/CsDA concerned;

(iv) to examine the proposals/suggestions etc. made by PCsDA/CsDA on the existing procedure prescribed in various office manuals;

(v) to monitor the progress of CAT/Court cases filed by DAD and non-DAD GPF subscribers.

(vi) to monitor the progress made by PCDA (R&D), New Delhi, PCDA, New Delhi, PCDA (Navy), Mumbai, CDA (AF), New Delhi, CDA (Funds), Meerut and 13 DDP Controllers in proper maintenance of Provident Fund Accounts of Defence Civilians through period i.e. reports and returns;

(vii) to monitor the progress made by 13 DDP Controllers, CDA (Funds), Meerut and EDP Centre Meerut in achieving the target dates of various activities as laid down by HQrs. relating to processing of fund schedules under DDP system.

(viii) to take action on Parliament questions/JCM matters relating to Provident Fund; and

(ix) to circulate Govt. Orders to all concerned pertaining to Provident Fund.

*****

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Annexure-‘D’(Referred to Para 182 & 217)

Format for forwarding Audit Decisions to Audit-Coord Section.

Section:

Subject: File No.

Reference:Authority No. (i.e.) Govt. letter etc.

Text: Background……..

Issue Raised…………….

Decision………….

Effective Date…………….

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Annexure-E(Referred to Para 202)

Statement showing various categories of the total amount of store losses pertaining to Defence Services finally dealt with during the year 2004-2005.(In thousands of rupees)

Categories of losses Food and Forage

Petrol, Oil and lubricants and aviation spirits

Other Army Services Corps Stores

Mechanical Transport Vehicle and connected Stores.

Other Ordnance and Clothing Stores.

Medical Stores

MES Stores and Building

Miscellaneous Stores

Aviation Naval Stores

Total

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12.I. Losses due to theft, fraud of gross neglects.II. Actual losses due to other causes:a) Fireb) Deficiencies in actual balances.c) Deteriorationd) Defective Storese) In transitf) Miscellaneous causesTotal-IIGrand Total Head I & IITotal amount of store losses shown inAppendix ‘B’ to Appropriation Accounts (Defence Services) 2002-2003Total amount of store losses shown in Appendix ‘B’ to Appropriation Accounts (Defence Services) 2003-2004

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CHAPTER-IV

Account Section

Objectives

281. Objectives of Accounts Section are:(i) to provide and update adequate systems for ensuring that receipts and

expenditure pertaining to Defence Services are promptly brought to account under appropriate Heads;

(ii) to advise administrative and financial authorities at Head Quarters on matters relating to accounting o receipt and expenditure in respect of Defence Services;

(iii) to furnish statistical and financial statements to Government for purposes of financial administration and Control;

(iv) to ensure that the programme and procedures in regard to Accounts and Compilations thereof are fully and properly implemented by all concerned;

(v) Monitoring of Defence Transactions affecting Defence Proforma Account including Focal Points Branch Scheme; and

(vi) to monitor and analyzes the Defence expenditure in relation to Budget allocation at different stages of the financial year.

Functions

282. The Accounts Section deals with the following items of work:i) Preparation of Combined Finance & Revenue Accounts.ii) Preparation of SCT and Finance Accounts-Defence.iii) Scrutiny of Annual Review of Balances.iv) Processing of P.M. for March Manual Corrections.v) Govt. Accounting Standards Advisory Board (GASAB) Meetings –

Implementation of Accounting in Defence.vi) Amendment to RDR Pamphlet –Issue of correction slips for

addition/deletion of Code Heads.vii) Monitoring of clearance of PAO/AG Suspense – Inter Departmental

Transactions.viii) Matters relating to Defence Exchange Account/Monitoring clearance of

DID Schedules.ix) Monitoring of Progress of Expenditure in respect of BRO, Accounting

Procedure in BRO.x) Matters relating to Charged Expenditure – Service Heads.xi) Aid to Civil authorities.xii) Clearance of outstandings under Misc. Suspense – 020/61.xiii) Capitation Rates.xiv) Accounting Policy in respect of NSG, BSF, ITBP etc.xv) Defence Stores to Foreign Govts.

Budget

i) Preparation of SCT and Finance Accounts-MOD(Civil).ii) Preparation of Appropriation Accounts MOD(Civil) and Defence Pension.

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iii) Preparation of Pension Budget, Defence Civil Receipt Budget and Expenditure Reports in respect of Pension and MH 2049 and 7610.

iv) Matter relating to issue of amendment to CHB-Introduction of new code heads.

v) All matters relating to Ministry of Defence (Civil) (including CSD, DAD, Coast Guard, JAKLI).

vi) All matters relating to monitoring of progress of expenditure in respect of all Minor Heads – Minor Heads (other than Pay & Allowances), Capital Budget of Army, Navy, Air Force, Fys., R&D Organisation and Inspection Organisation etc.

vii) Monitoring of Progress of Expenditure in respect of Pay & Allowances of Army-101, 103, 104, Navy, Air Force etc.

viii) Financial Compilation.

Banking

i) All matters relating to Defence Proforma Accounts, Focal Point Branch Scheme.

ii) Apex Committee Meetings.iii) Reconciliation of balances under R.B Deposit Head.iv) Procedure of e-payments-ECS & EFT.v) BCTT/Cheque Truncation System.vi) Single Window System of Pension Payments.vii) Monitoring and watching of RBI Suspense/PSB Suspense.

Review of Monthly Revenue, Debt and Remittance Heads and Service Heads Compilation

283. Compilation of the accounts of receipts and expenditure of the Army, Navy and Air Force is done mechanically on electronic data processing machines. These compilations, on receipt from the EDP Centre/Sections will be reviewed on Broad lines and any erroneous adjustments noticed during the course of the review will be communicated to the Controllers concerned for rectification. The assistants concerned while checking the monthly compilations should generally observe the following points:

(a) No adjustments are made by the Controllers under the heads which have been deleted and that the amounts already compiled promptly under the appropriate heads.

(b) The adjustment on account of ‘Interest’ on various provident funds is made at the end of the year, and not during the course of the year.

(c) No plus/minus amounts have appeared under deduct/other heads.

284-A. In addition to the checks enumerated above, special attention should be paid to the following points by the assistants in checking the accounts for March Final and March Supplementary:

(a) No detailed head other than a deduct head has been closed at the end of the year with a minus figure.

(b) All prescribed annual adjustments have been carried out.(c) The outstanding balances under Defence Exchange Accounts are reduced

to minimum.

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(d) The head “Transfer between MES offices” closes with a “Nil” balance.(e) The outstanding balances under Remittance/suspense heads are reduced

to minimum.(f) The receipts and charges compiled by PCsDA/CsDA under GPF, IOFWP

Fund etc. during the course of the year are transferred annually to the PCsDA/CsDA maintaining Fund Accounts (as per Appendix-IV of Defence Account Code) by Computer Centre, CGDAs’ office centrally.

284-B. Consequent on transfer of pension budget in respect of Armed Forces from Defence Services Estimate to Civil Estimates of the Ministry of Defence, the work relating to preparation of Budget Estimates in respect of Defence Pensions, which was being dealt with in the Ministry of Defence (Finance/MO) was transferred to the CGDA’s office. Preparation of Appropriation Accounts in respect of Defence Pensions was also entrusted to the CGDA’s office. Accordingly a separate Budget Group has been created in the Accounts Section. This group mainly deals with the Appropriation Accounts of Ministry of Defence (Civil), (Consisting of MOD, Defence Accounts Department, CSD, DEO and CGO), Budget Estimates of Defence Pension and Appropriation Accounts thereof, Finance Accounts for the Ministry of Defence (Civil) portion are also prepared by this group.

Preparation and Rendition of Financial Statements and Accounts

285. After the close of the accounts for March (Supplementary Corrections), the following accounts and financial statements will be prepared and furnished to the authorities mentioned against each item: (i) Statement of Central Transactions of Defence Services Receipts and Charges.

The Controller General of Defence Accounts prepares an Annual Statement of Central Transactions (SCT) of Defence Services Receipts and Charges each year and sends it to the Controller General of Accounts, Ministry of Finance, and Department of Expenditure, New Delhi on the date prescribed by them. A copy of the Statement of Central Transaction is also endorsed to Director General of Audit Defence Services, who after check, endorses his audit certificate thereon and passes it on to the Controller General of Accounts. A copy of Statement of Central Transactions is also sent to the DGA (Central Revenue), New Delhi by the DGADS after audit check.

(ii) Summary of balances (Statement No.5)

The summary of balances as on 31st March alongwith explanatory notes is required to be furnished by the Controllers to the CGDA office for submission to CGA Ministry of Finance, Department of Expenditure, New Delhi.

(iii) Statement of Receipts Disbursements and Balances under heads of Account relating to Debt, Deposits and Remittances and Contingency Fund of India (Statement No.13).

The above statement is consolidated in CGDA office with reference to Annual Review of Balances received from the Controllers showing the balances as on 31st

March of the year and furnished to CGA, Ministry of Finance, Department of

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Expenditure, and New Delhi for incorporation in Union Govt., Finance Accounts. The copies of the above statements are also endorsed to the DGADS and Ministry of Defence (Fin/Bud).

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(iv) Defence Services portion of Combined Finance and Revenue Accounts.

The above account is prepared based on the compiled accruals relating to Defence Services i.e. Army, Navy, Air Force, R&D, Ord. Fys. etc. and Capital Outlay upto the end of year. The account reflects the Major Heads/Minor Head-wise Receipts and Charges for Defence Services and submitted to the Ministry of Defence (Fin/Bud) with a copy to DGADS and CGA, Ministry of Finance, Department of Expenditure. The above account forms part of Union Govt. Finance Accounts.

(v) Statement No.3, 4 & 11 of Union Govt. Finance Accounts for the Defence Services portion are prepared and rendered to the CGA in the format and on the dates prescribed by them each year. Statement No.3, 4 & 11 contain the details of outstanding loans and advances by the Union govt., guarantees given by the Union Govt. to the Financial Institutions etc. and details of investments of the Union Govt. in statutory corporations, companies, other joint companies, Co-operative Banks and Societies etc.

(vi) Preparation of Budget Estimates in respect of Defence/Civil Pension.

Defence Pension budget estimates projected by PCDA (Pen), Allahabad will be examined and submitted to Ministry of Defence (Fin/MO) for their examination and onward submission to Ministry of Finance (Budget Division). Budget Estimates in respect of Civil Pension proposed by PCDA (P), Allahabad in respect of Defence Accounts Department/CGO/JKLI, CSD HQrs. in respect of CSD employees and AO (DAD), Ministry of Defence (Civil) in respect of Ministry of Defence (Secretariat) will be examined, consolidated and submitted to Central Pension Accounting office for their examination, and consolidation in centralized grant and onward submission to Ministry of Finance.

(vii) Appropriation Accounts of MOD (Civil) and Defence Pension.

Appropriation Account in respect of Ministry of Defence (Civil) and Defence Pension on due dates prescribed by the CGD is to be submitted to DGACR, DGADS, CGA duly approved by Defence Secretary as “Principal Accounts Officer”.

Miscellaneous

286. The Accounts Section is also responsible to deal with all questions relating to the under mentioned items of work:

(i) Questions relating to the incidence of charges and all accounting matters relating to the adjustment of funds leave salary and pension contributions etc. in respect of adjustments between Central Government and State Governments/Public Sector Undertakings.

(ii) Introduction/modification/deletion of code heads in the Classification Hand Book and RDR Head Pamphlet.

(iii) Maintenance of statistics of expenditure when Indian Defence Forces are sent overseas on duties of international character and all questions connected therewith.

(iv) Maintenance of extra expenditure statement when troops are lent in aid of civil power and other special assignments.

(v) Inter Service adjustments between Navy, Army and Air Force.

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(vi) Sale proceeds of surplus and obsolete stores.(vii) Advances from the Contingency Fund of India and adjustment of the

changed expenditure and preparation of statement showing the items of charged expenditure incurred during the year.

(viii) Recoveries of dues from Foreign Govt. on account of stores supplied/causal services rendered to them.

(ix) Settlement of disputes arising out of items passed through settlement accounts between the Railways, Post and Telegraphs, Embassy of India, Washington and High Commission of India, London and Defence.

(x) Annual Consolidated Abstract of Progress Register of Defence Exchange Accounts and Review of Balances.

(xi) Amendments to Defence Accounts Code, corrections to Army Forms, etc.(xii) Circulation of orders, etc., received from the Comptroller and Auditor

General of India/Government of India, which have a bearing on accounting principles.

(xiii) Settlement of dispute arising out of cash settlement of transactions between civil and Defence.

(xiv) All other miscellaneous matters concerning accounts.(xv) Monitoring of clearance of outstanding under various Suspense Heads.(xvi) Defence Proforma Account.(xvii) Monitoring of Defence Expenditure in relation to allocated Budget at

different stages during the financial year i.e. BE, RE & MA.

287. The procedure for dealing with some of the more important items of work mentioned above is briefly explained in the succeeding paragraphs. (a) Incidence of expenditure

All questions relating to incidence of expenditure will be dealt with by the Accounts Section in consultation with Ministry of Defence (Finance) wherever necessary.

(b) Amendment to Classification Hand Book and RD&R Heads of Pamphlet.

All amendments to the Pamphlet of Revenue, Debt and Remittance heads and Classification Hand Book (Defence Services) Receipts & Charges, are issued by the Controller General of Defence Accounts under delegated powers with the concurrence or at the instance of Ministry of Defence (Finance) in consultation with the accredited Audit Officer namely DGADS. The prior approval of C&AG of India will also be obtained (through CGA/DGADS) in cases where an amendment affects Major or Minor Head in the Pamphlet of RD&R and Classification Hand Book (DS) Receipts & Charges.

(c) Issue of stores to Foreign Govt. in respect of demands sponsored by the Ministry of External Affairs.

The reimbursement claims in respect of issue of Defence Stores to Foreign Governments are raised with the MEA by the concerned Controller of Defence Accounts that are cleared on realization of the amount from them. The PCDA, New Delhi renders a quarterly report to Ministry of Defence (Fin/Bud) based on data

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received from Controllers concerned endorsing a copy thereof to all concerned including CGDA office.

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(d) Amendment to the Defence Accounts Code.

Draft amendments to the Defence Account Code are proposed by the Principal Controller of Defence Account, Southern Command. The amendments will be approved in consultation with Ministry of Defence (Fin/Bud.), if necessary, and the same returned to the Controller for allotting a serial number. The draft amendments approved during a quarter are forwarded to the Accounts Section by the Principal Controller of Defence, Southern Command, which are then passed on to Regulation Section for printing and issue. (e) Statement of extra expenditure incurred on troops called in aid of civil power

on occasions like fire, floods, earthquake, strike etc.

With reference to the general orders and special instructions issued from time to time, Controllers are required to furnish expenditure statements i.e. outstanding for which claims have been raised and expenditure incurred for which claims are yet to be raised annually by 15th June every year to CGDA office. These reports will be consolidated and copy of the Consolidated Statement furnished to Services HQrs and to Ministry of Defence (Fin/Bud).

(f) Expenditure statements when troops are sent overseas on International Assignments.The Accounts Section is charged with the responsibility of the maintenance of

statistics of expenditure when Indian Defence Forces are sent out of India, on duties of International character. Usually on such occasions the statistics are collected by a Controller specifically authorized for the purpose, who will consolidate and furnish the consolidated expenditure statement to the Accounts Section. These statements will be sent to the different branches of the Ministry of Defence (Finance) and other parties concerned according to the orders issued in each case. Any query raised with reference to these expenditure statements by Ministry of Defence (Finance) and all other references received from Controllers and others, with regard to the personnel or otherwise will be dealt with in Accounts Section, in consultation with Audit Section, wherever, necessary.

(g) Annual Consolidated Statement of Central Transactions. Annual Review of Balances and Monthly Accounts relating to PAO Ministry of Defence and CSD under the departmentalized system of accounting scheme, Defence Secretary will be the Chief Accounting Authority of all transactions of the Ministry of Defence including Branch Secretariat at Kolkata and of the Canteen Store Department. This responsibility will be discharged by him through and with the assistance of the FA (DS). The payment and accounting function will be entrusted to the CGDA who will function as the Principal Accounting Officer and will have pay and Accounts Offices under him at Delhi and Mumbai.

In the capacity of Principal Accounts Officer, Accounts Section is responsible for consolidation and rendition of monthly account to the CGDA and for finalizing the Appropriation Accounts (Civil) of Ministry of Defence and preparation of statement of central transactions after the close of the year.

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(h) Review of Balances.

The receipt of the Review of Balances from the Controllers will be watched and they will be recorded after a general scrutiny has been made of the balances shown therein. It will also be seen that the head “Transfer between MES Officers” is closed with ‘Nil’ balance in the books of the Controllers in accordance with the instructions contained in Para 58 of Office Manual Part-VIII.

288. All references and cases from the branches at Armed Forces Headquarters and other Departments of the Government of India relating to accounting matters involving incidence of cost and to the work detailed in this chapter will be received in the Accounts Section and disposed of in consultation, where necessary, with other sections or by references to the Controllers or DFAs and the branches of Armed Forces Headquarters concerned. In cases, where broad issued of audit are involved, the Audit Section will be consulted before the final disposal is made.

289. A Master Note Book of orders will be maintained by the Section Office (Accounts) of each group and all-important orders affecting the work of that group will be noted therein.

290. References and cases, which have not been finally disposed of will, are watched through the weekly progress reports.

Adjustment of Inter Departmental Transactions outside the books of RBI.

291. If any item of large magnitude (say above Rs.10,000) affecting P&T, Railways, Department of Supply DGS&D and Ministry of External Affairs (transactions relating to High Commission of India, London and Embassy of India Washington) which is not incorporated in the Defence Proforma Accounts of the same year comes to light after the accounts of the financial year are closed by the Reserve Bank, the details of such transactions together with an explanation of the circumstances which led to delay will be obtained from CsDA. If considered necessary, Controller General of Defence Accounts will obtain permission of the Controller General Accounts, Ministry of Finance, Deptt. of Expenditure, for carrying out adjustment of those transactions in the accounts of the previous financial year, outside the books of RBI by corrections to the “Reserve Bank Deposits Defence” on proforma basis through CGA.

292. After the accounts of the month are closed, Central Accounts Sections of RBI, Nagpur will intimate monthly to the Controller General of Defence Accounts, the balances of each Controller. The CGDA will reconcile and confirm the monthly figures for the Department as a whole to the CGA, Ministry of Finance, and Department of Expenditure. For this purpose the Controllers will furnish to the CGDA, a copy of their communications to Central Accounts Section RBI confirming the balances intimated to them. The CGDA will verify that the balances under head “Reserve Bank Deposits Defence” in the Defence Books agree with the balances as worked out in the books of the RBI.

293 to 300. Blank.

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CHAPTER-V

Pr. IFA WING

301. Organisation

Pr. IFA Wing is under the charge of Pr. IFA assisted by his officers and staff members.

302. Objectives:

(i) Aiding and advising the Integrated Service Headquarters Ministry of Defence i.e. Army, Navy and Air Force, Headquarter Integrated Defence Staff and Secretary Defence Finance through CGDA for effective functioning of the IFA System.

(ii) Overall control, supervision, direction, co-ordination and reporting in relation to the functioning of dedicated IFAs below Service Hqrs level.

(iii) Financial Advice and Coordination in relation to the working of IFAs in the Integrated Service Headquarters, Integrated Defence Staff, PCsDA/CsDA entrusted with IFA Functions, IFA(Border Roads), IFA(R&D) Hqrs, IFA(R&D) Project-75 and IFA (Coast Guard)

(iv) Discharging administrative responsibilities relating to the functioning of IFA system as may be assigned to him by the CGDA from time to time.

(v) Seeking directions and guidance from the CGDA in matters related to functional responsibility to be discharged by all IFAs.

(vi) Positioning of IFAs and nominating leave duty relief of IFAs in consultation with CGDA. Processing of cases for the temporary duty move of concerned IFAs to places other than own Command jurisdiction.

(vii) To Initiate, Review or Accept of Annual Confidential Reports (ACRs) in respect of IDAS officers and Sr. Accounts Officers/ Accounts Officers posted in the dedicated IFA set up as per instructions issued by MoD (Fin) vide its letter No. 1042/Addl.FA (V) dated 21.09.2004 amended from time to time.

(viii) To institute appropriate Management Information (MIS) systems for proper monitoring and reporting by IFAs to the CGDA and Secretary (Defence Finance)

303. Duties:

Pr. IFA will act as the repository for all domain knowledge and in this regard he will be responsible for the following:

(i) Circulation of Orders concerning IFAs : All important Government orders, instructions and decisions relevant to functioning of IFAs will be circulated to all concerned IFAs. Similarly important orders relating to working of IFA System received from Integrated Service Headquarters and other Headquarters e.g. DGBR, Coast Guard etc will also be circulated.

(ii) Delegation of Financial Powers: Pr. IFA will be the nodal authority for circulation of orders relating delegation of financial powers and hosting the same on the CGDA Office website. All such orders will be kept updated by incorporating all amendments issued by the MOD and MOD (Fin.) on the website.

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(iii) Clarifications : Whenever any issues are raised by the lower IFAs, the same would be taken up by them with their higher IFAs. However whenever any issues are raised by the IFAs from Service Headquarters, the same will be examined by the Pr. IFA and clarifications issued to all concerned, if necessary in consultation with CGDA and MOD (Fin).

(iv) Manpower planning: For providing prompt IFA advice and coverage to the CFA close to their units and formations, man power planning will be carried out by the Pr. IFA. In case any re-structuring and rationalization is required to be carried out for this purpose, the same will be done with the approval of the CGDA.

(v) Training: Provide suitable Training to IFAs and their staff for honing their skills relevant to the functions through CGDA Office Training Division, Brar Square, Delhi Cantt and Regional Training Centres. Periodical inputs on training will be provided to Regional Training Committee in consultation with IFAs. Assistance will be provided to the concerned RTC on updation of the Training Material pertaining to IFA system.

(vi) Inspection: Pr. IFA will carry out periodical inspection of IFAs of Integrated Service Headquarters and Command Headquarters offices. Inspection of offices of IFAs below Command Headquarters will be carried out by the Command Offices. Inspection of IFAs wok done in Main Offices of the PCsDA/ CsDA will be carried out by Inspection Team from Headquarters Offices from Audit Wing. Inspection of nominated IFAs under PCsDA and CsDA will be carried out by the officers from the concerned Pr.CsDA and CsDA offices. Inspection of IFA offices will be carried out in accordance with the instructions contained in CGDA’s Inspection Manual given in the chapter relating to inspection of IFAs.

(vii) Standard Operating Procedures (SOPs ) : Standard Operating Procedures (SOPs) are required to be formulated by executive authorities relating different items of acquisition given in different schedules of FR Part I Vol. II for all three Services and other government orders. These SOPs are prepared for the guidance of the executive authorities and officers and staff of IFAs for their guidance for processing and finalizing different types of cases. The same are required to be revised and updated with reference to Procurement Manual and other government orders issued from time to time. The Pr. IFA office will keep a watch and get the SOP formulated and updated on different subjects as the case may be.

(viii) Check lists: Check lists are prepared for the guidance of IFA with reference to the basic government orders and SOPs on the subject finalized by the executive authorities. These Check Lists help IFAs in processing Procurement Proposals and other cases received in their offices. Pr. IFA will keep a watch on the formulation and updating the Check Lists on various types of expenditure incurred under delegated financial powers by Army, Navy, Air Force and other Services. Pr. IFA will circulate these Check Lists to the concerned IFAs.

(ix) Case studies: Case studies of important cases of procurement etc. which will have financial or procedural implications will be conducted and outcome of the same circulated to all concerned for their guidance.

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(x) IFA Manual: Pr. IFA will prepare an IFA Manual on the basis of different Government Manuals, Regulations, Orders, Instructions, Standard Operating Procedures and Check lists relating to items of procurement and other items of work for the guidance of IFA.

(xi) Conducting of Seminars: Pr. IFA will conduct seminars and exchange information, best practices, share knowledge and experience amongst IFAs along with Service Officers either from a particular Service or across three Services. Such course will be conducted periodically as and when necessary or on the specific request received from particular Service Headquarters.

(xii) Interaction with Service Headquarters: There will be regular Interaction with Service Headquarters, Headquarters Integrated Defense Staff on the functioning of IFAs in their organizations. If there are any functional problems, endeavor will be made to settle the same in accordance with the rule position on the same or the practice obtaining in the field on the same..

(xiii)Management Information System (MIS): Management Information relating important items of acquisition viz. Description of items, Quantity of stores, Period of Purchase, Price, Name of the Vendor and Total Value of the same will be obtained from the concerned IFAs and shared with other CFAs and IFAs, if required.

(xiv) Co-Ordination with Audit Wing: Draft SOPs will be vetted by the Pr. IFA wing and would also be concurred by the concerned audit wing. Clarifications on instructions which are not included in the DPM will be obtained from the concerned Audit Wing. Cases relating to execution of civil works will be handled by the Audit Wing. Issues where SOPs have not been formulated like procurement of ASC articles, hiring of civil transport, execution of civil works, clarifications will be obtained from the Audit wing.

(xv) Co-Ordination with EDP Wing: Pr. IFA will co-ordinate implementation and maintenance of Mission Excel Information Technology project of the IFA system in consultation with EDP Wing and obtain expert advice from that wing on matters related to computerization of IFA Function.

304. Monitoring SystemThe functions of IFAs will be monitored through the Pr. IFA Wing by calling the

following Reports and Returns:

(i) Monthly Progress Report: All IFA (dedicated and nominated IFAs) will furnish a Monthly Progress Report (MPR) containing information relating to the cases concurred, time taken along with budgetary implications by 10th of the following month to Audit Co-ordination Section with a copy to Pr. IFA wing.

(ii) Monthly Expenditure Report: IFAs of Integrated Service Headquarters and Command IFAs of all three Services will render a Monthly Expenditure Report minor head wise expenditure to Pr IFA indicating Code Head wise budgetary allocation and expenditure to ensure regular flow of expenditure and utilization of budgetary allocation as per annual expenditure plan of CFAs. This will also enable to the IFAs to ensure that the budgetary ceilings are not exceeded.

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(iii) Monthly Activity Report: A Monthly Activity Report in narrative form indicating achievements, interaction with the executive authorities, problems, audit objections on cases concurred by IFAs, suggestions for improvement in the functioning of IFA system etc. will be sent by all concerned IFAs of SAG Level only in the form of personal communication to Pr. IFA. Pr. IFA will consolidate the major points and submit the same to the CGDA for his perusal and information

(iv) Inspection Register: To keep up-dated records of inspection of the offices of IFAs for which Inspection Register will be maintained in the proforma given below:

Sl. No.

Name of office

Date of Inspection

By whom inspected

No of items in the Insp Report

No & date of IR

No & date of IFAs’ reply

Remarks

(v) Half Yearly Inspection Report from the IFAs: To receive and deal with the Half Yearly Inspection Report from the IFAs and circulate important irregularities observed in some of the offices to all IFAs for their information and corrective action.

Inspection of IFAs

305 Introduction:

Pr. IFA will be responsible for carrying out periodical inspection of IFAs of Integrated Service Headquarters and Command Headquarters offices of all the three Services and other organisation. Inspection of offices of IFA below Command Headquarters will be carried out by the Command IFAs. Inspection of IFAs posted in Main Offices of the PCsDA/ CsDA will be carried out by Inspection Teams from Headquarters Offices from Audit Wing. Inspection of nominated IFA below PCsDA and CsDA will be carried out by the officers of concerned Pr.CsDA and CsDA offices.

306 Inspection programme

Inspection Programme will be drawn up annually with the approval of the CGDA in the month of March for the inspections to be carried out during the next financial year. The actual period of visit of the inspection of a particular office will also be approved by the CGDA.

307 Periodicity of Inspection

Generally IFA Offices headed by SAG level officers will be inspected once in two years. Similarly dedicated IFA offices headed by Jt. IFA may also be inspected

once in two years.

308 Scope of Work

(a) The Inspecting Officers should not carry out a detailed and meticulous audit of all the work done in IFAs’ offices. The inspection will rather aim at

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ascertaining through judicious and careful sampling of various items of work in the offices of IFAs to ensure whether (i) prescribed process of financial concurrence cases has been followed correctly and efficiently (ii) no recurring and typical mistakes have occurred over a wide area of work (iii) there is no evidence of faulty supervision or lack of effective supervision at any level; and (iv) if any major weaknesses in systems or procedure exist in a particular office.

(b) The Inspecting Officer and the Team members will generally be guided by the Inspection Manual (details given in Annexure-I & II of this Chapter-V). The

particular items of work or documents to be examined and the exact extent and the manner of checks to be exercised will, nevertheless be decided at the discretion of the

Inspecting Officer. However, while inspecting Officers may subject any portion of the work selected for sampling to extensive and detailed scrutiny, they should avoid

getting involved in trivial details or cases of isolated lapses, which have no significance from the point of the overall working of the office.

309 Organizing Inspection

Inspection teams will be headed by Pr.IFA /Jt.CGDA (IFA) assisted by Dy. IFA/ SAO/ AO/ AAO as decided by the CGDA depending on the volume and nature of work. The names of Inspecting Officer and staff will be intimated to AN Section after obtaining necessary approvals for issue of necessary Part II Order.

310 Allocation of Work

The inspection team will work under the direct guidance of the Inspecting Officer who may be leading the team. Before commencement of work in any office,

the Inspecting Officer will allocate duties/areas of work to the members of the inspection team.

In addition to Inspection proper as laid down in the Inspection Manual, Inspecting Officer will examine procedures and systems in selected areas at their discretion or as decided by the CGDA. Finding or suggestions on systems and procedures will be passed on by the Inspecting Officer to the concerned procedure group for further processing.

311 Preparation and disposal of Inspection Report

(a) The points arising out of the inspection should be discussed by the head of the team with the IFA concerned and the results communicated to the Inspecting

Officer. Inspecting Officer will discuss such of those items which cannot be satisfactorily settled with the IFA. Suggestions likely to be helpful in the

improvement of methods and procedures should also similarly be discussed and the outcome embodied in the report, if necessary.

(b) The inspection report will be prepared by the inspection team. The inspection report should be clear and concise. The report as far as possible refer to the relevant rule or order transgressed and mention precisely the nature and extent of transgression.

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(c) The draft inspection report will be shown to and discussed with the IFA before closing the inspection and the result of such discussion indicated suitably in the final report. (d) A summary of all important matters and outstanding problems will also be prepared along with inspection report to enable the CGDA to have a correct appreciation of the overall situation and efficiency of work in the concerned office. Areas requiring changes/modification of procedures, if any, will also be highlighted in the summary.

312 to 330 (Blank)

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Annexure-‘A’(Referred to in Para 308)

Data/information in narrative form to be furnished by IFA (For the last Financial Year and upto the last QE- before inspection)

1. State the number of proposals with amount received for AON and vetting of RFPs.2. State the time taken in concurrence of proposal received for AON and vetting of RFPs.3. State the number of procurement proposals with amount received for financial concurrence and

vetting of supply orders and the time taken for clearance.4. State the nature of irregularities observed while concurring AON proposals, vetting of RFPs

and processing of Procurement Proposals. 5. State the monitoring mechanism of procurement proposals for which AON /RFP are vetted but

proposals for finance concurrence for procurement are awaited for over one month.6. State the nature of financial advise given in the PNC meetings7. State the number of Price Negotiation Committee meetings attended by the IFA and his

representative.8. State the number of procurement proposals with amount in which retendering has been advised

and in how many procurement proposals the advice of finance was not accepted.9. State the number of procurement proposals with amount where L1 has not been considered.10. State the number of procurement proposals with amount where copies of the supply orders

issued have not been received.11. State the number of procurement proposals with amount, if any, where any deviation from the

vetted draft supply order vetted have been observed and action taken. 12. Reasons for delay in clearance of procurement proposals if exceeds more than seven days.13. State the details of savings achieved.14. State the number of cases in which splitting of powers observed, if any.15. State the number of cases of dissent notes, if any. Is there any case(s) where CFA has

overruled the advice of the IFA and further action taken by IFA. 16. State the percentage of items procured as Scaled and as Non scaled /NSP.17. State the system followed in selection of Vendors.18. State the percentage of cases where procurement is made from OEMs, from their authorized

dealers, from firms Registered with DGS&D, DGQA and other Defence Organisation and other firms.

19. State the percentage of cases where procurement is made on Open Tender, Limited Tender, single Tender or PAC basis.

20. State the system followed for inspection of the items.21. State the arrangements for coordination between:

(i) IFA and PCDA/CDA(ii) IFA and Executive authorities.

2. State the procedure being followed for budget monitoring.3. State the procedure followed for committed liabilities.4. State whether any proposal was financially concurred alongwith reasons which was not

included in Annual Works Plan and other PPPs.5. Comment on the availability of Infrastructure, manpower, availability of fund for

contingency/Imprest etc.6. State the list of registers maintained.7. State that separate register for dead stock items received from DAD/Executive authorities. A

separate register for Computer peripherals is also being maintained.8. State that physical verification of Dead Stock Articles/ computer hardware and software is

being carried out annually

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9. State that separate Cash Book for Public Fund Account (If operated) and Imprest Advance is being maintained.

10. State whether PPPs are being received and verified before vetting procurement proposals for AON

11. State to what extent IFA is associated in preparation of PPP and are AON Proposals processed on the basis of PPP.

12. Give details of SOPs/Check lists available/not available with the IFA. Action taken to obtain the SOP/Check lists which are not available.

*****

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Annexure-‘B’ (Referred to in Para 308)

Points to be seen by the Inspection Team

1. Registers maintained are as per provisions contained in OM Part II Vol. I and II and prescribed by HQrs office vide letter No. AT/IX/13381/PC-Registers dated 27.12.2005

2. Stock taking of dead stock article held on charge has been carried out3. Separate registers are being maintained for dead stock articles received from DAD Funds and

Executive authorities4. Separate register for EDP and peripherals is being maintained w.r.t the instructions issued by

EDP Cell of Hqrs Office.5. Proper sanction is being obtained before incurring expenditure 6. Items purchased are being accounted for properly in the register of dead stock/expendable

register7. Cash Book is being maintained on the prescribed format for the amount received and spent 8. Entries in the Cash Book are being authenticated and there is no overwriting/erasing without

proper authentication.9. Entries in the Cash Book are being made immediately after receipt of amount/ incurring of

expenditure.10. System of MIS followed for proper monitoring and reporting of expenditure to Pr.

IFA/CGDA/ FA(DS)/ Service Hqrs and other concerned authorities.11. Comment about the coordination with PCDA/CDA and Executives.12. Sample some of the cases from the register of CNC/PNC to ascertain the level of participation

in CNC/PNC and financial effect in case of price negotiations. Sample the draft supply orders to verify that the same are prepared as per terms & conditions of DPM and terms agreed in CNC/PNC.

13. That copy of all the sanctions issued with the concurrence of IFA are being received and recorded in the concerned files.

14. Check and review the system of monitoring of committed liability for the supply orders placed in the previous financial year.

15. Comment of Case studies carried out ,if any, by the IFA.16. Sample some of the case files w.r.t the following:

a. The proposal is included in the PPPb. Statement of case has been prepared giving full details of existing holdings, deficiency,

replacement, urgency factor, financial implications and distribution of proposed quantity alongwith list of approved vendors of the particular trade.

c. Proper market survey has been carried out to avoid cost escalation at the time of actual procurement.

d. Certificate of availability of funds has been given.e. Extension of delivery period is not granted as a matter of routine.f. Procurement of items is authorized under the head in which procurement has been

concurred. g. Vendor is not a general suppliers for technical items. h. Vendors is from the approved list of Vendors or is OEM. i. In case of change in terms & conditions having financial implications of the supply

orders after placement, IFAs concurrence has been obtained.j. Comment on Quality of Noting and examination of financial proposals.

*****

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CHAPTER-VI

TRAINING

331 OBJECTIVE

In pursuance of the National Training Policy, the objective of the Training and Development Policy of Defence Accounts Department is to decentralize its training and development efforts that shall go a long way to provide stimuli to make training interventions need based.

It is also the objective and aim of Training in DAD to ensure optimum Human Resource Development and better Performance Management in the Department.

The existing infrastructure to achieve the department's training & development objective is as follows:

332 IN HOUSE TRAININGThe need based and section work specific training in DAD is imparted by the Principal

Controllers' & Controllers' offices as In-house training programme for their work-force, at all levels of staff /officers as the following:-.

(a) For the newly recruited Auditors/Clerks.(b) For those staff members transferred on Inter Command basis. (c) For those who are promoted from clerks to auditors(d) For those transferred on Inter departmental basis.(e) For SAS candidates.

333 REGIONAL TRAINING CENTRES

Another part of training infrastructure is the five Regional Training Centres (RTCs) at Kolkata, Lucknow, Meerut, Pune, Bangalore where the training programmes are conducted for the work force of the levels of AO to Auditors/Clerks of Principal Controllers/Controllers/IFAs

offices based on the geographical jurisdiction of the clients' offices and other need based parameters as defined in Training and Development Policy of the department.

334 REGIONAL ADVISORY COMMITTEESIn order to ensure appropriate need based training in the department; Regional Advisory Committees (RACs) have been constituted for all the RTCs. The client Principal

Controllers/Controllers/IF As are the members of the respective RACs. The senior most Principal Controller/Controller is the Chairman of the RAC. The RACs are responsible for

drawing perspective annual training plans for the RTCs and review course modules, evaluate effectiveness of training programmes and take cognizance of the suggestions of the client

Controllers and IF As through periodical meeting deliberations.

The RTCs also organise the:-

(a) Orientation Programme for the SAS Part n passed candidates on their assumption of responsibilities of higher rank.

(b) Specially designed Induction Programme for directly recruited SOs(A).(c) DFMC for Service Officers at Command /Corps/ lower formation levels.(d) Specialized courses by outsourcing to be conducted at own/their premises335 Centres of Excellence

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The objective of the DAD as brought out in the Mission Statement is to strive to achieve excellence and professionalism in accounting and financial services and in performing audit functions. In its endeavour to realize the objective of Service Excellence' the five RTCs are

assigned the responsibility of developing into Centres of Excellence in respective fields. The five RTCs are Centres of Excellence as the following:

The Screening Committees constituted in terms of procedure laid down in Training & Development Policy would select faculty members for all the RTCs and the faculty would be entitled to Training Allowance as per extant DOPT / Govt. Orders.

336 NATIONAL INSTITUTE OF DEFENCE FINANCE MANAGEMENT PUNE

National Institute of Defence Financial Management, Pune is responsible for:-

(a) Imparting Management Development Programme and Refresher Training Programme to newly promoted AOs

(b) Conducting Orientation Programme for the newly promoted IDAS officers consequent upon their promotion from SAO to IDAS.

(c) Conducting Departmental Training Programme for directly recruited IDAS officers after their induction programme at the CGDA's Trg.Division, Delhi Cantt and on completion of their training at NIFM Faridabad.

(d) Organizing specialized courses through outsourcing to the Institutes of repute, to be conducted either in own premises or their premises.

The Screening Committees constituted in terms of procedure laid down in the Training & Development Policy would select faculty members for NIDFM and the faculty would be entitled to Training Allowance as per extant DOPT/ Govt. Orders. .

RTCs, NIDFM and Training Division are authorized to pay honorarium at the rates prescribed in Govt. Orders, to the guest-faculty invited from among the officers serving in the department/retired DAD officers/ service officers/out sourced from Institutes of repute/officers from other Govt.deptt./ public sectors /private sectors/ eminent personalities etc.

337. TRAINING DIVISION.BRAR SQUARE DELHI

(a) Implementation of Training and Development Policy of the department and coordinating all training related activities in the department.

(b) Evolving suitable parameters for the Calendar of Courses to be drawn up by the NIDFM, RTCs and In house training Calendar of courses for Controllers' offices.

(c) Drawing out annual training calendar for IDAS officers keeping in view the objectivity of bringing about professionalism and capacity/capability building amongst them.

RTC Calcutta Factories Accounting Module,SOs(A)/AAOs Orientation Programme

RTC Bangalore R&D Module,Ors Module,SOs(A)/AAOs Orientation Programme

RTC Pune CSD Module,BRO Module,Navy Module,CDA(O) Module

RTC Meerut AF Module,Funds Module,PD Moduule

RTC Lucknow Regional CsDA Module, Pensions Sanctions Module.

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(d) Organizing either in-house or by outsourcing career specific training programme and professional courses for in-service IDAS officers.

(e) Processing nominations of IDAS officers to the courses conducted by Training Division either In House or Outsourced. However nominations for IDAS officers to other courses are processed by Administration Section of HQrs. Office.(f) Organizing Defence Financial Management Courses for service officers from Service HQrs.(g) Conducting Induction Training Programme for the IDAS Probationers and maintains /processes their pay & allowances, service records personal claims etc., during their attachment with Training Division & NIFM Faridabad and arrange their call-on visits with various dignitaries as well as arrange their visits to various DAD offices located at Delhi.(h) Arranging Guest faculty from among the serving / retired IDAS officers/ service officers/ officers from other Govt. departments/ Public Sector undertakings/ Private Sectors/ eminent personalities etc. Specialized training programmes are out sourced to Institutes of repute to be conducted at our premises/their premises.(i) Compiling the minutes of Regional Advisory Committees and Controllers' Training Committees meetings held periodically to review and draw need based annual training programmes for their respective organizations and to be kept in view at the time of finalizing annual training calendars.The RTCs, NIDFM and Controllers' offices are required to submit their proposed annual training programme to Training Division and Training Division would be responsible to examine and process the same for the approval of the CGD A before the beginning of each financial year. (j) Processing selection of Faculty of RTCs / NIDFM(k) Organizing Seminars on core activities and Monthly series of Lectures of eminent personalities.(l) Processing/pursuing all cases of ISO (TQM) Certification Renewal in respect of Controllers offices as per policy of the Department.(m) Initiating programme for "Training& Development Week" in the department and Organizing the Finals of 'All India DAD Quiz Contest' in the month of December each year during Training & Development Week in accordance with the Training & Development Policy of the Department

The Training Division CGDA Brar Square also functions as the headquarters, of the Apex Level Advisory Council (ALAC) under the Chairmanship of the CGDA, responsible for taking all the policy decisions regarding Training & Development activities in the Defence Accounts Department.

338 to 350 (Blank)

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CHAPTER-VII

CGDA EDP Section

351 EDP Cell is responsible for promoting the efficiency of Electronic Data Processing System in the Department.

352 The main functions of the EDP Cell are:

(a) Examination of the desirability and feasibility of computerization of work done by the Controllers of Defence Accounts.

(b) Allotment of EDP Budget to Controllers of Defence Accounts and watching the expenditure through monthly reports.

(c) Examination of the proposals sent to or received from CsDA in regard to the computerization of the accounts maintained by them and get the approval of the CGDA for implementation of the same.

(d) Processing of the cases for getting Government sanction for acquisition of computer systems and other EDP equipments for Defence Accounts Department as necessary.

(e) Watching progress of schemes of computerization approved by the CGDA.(f) Examination of the schemes relating to the computerization of various records by the

Army, Navy, and Air Force where audit checks are to be incorporated in the systems.

Note: Matters regarding procurement of computer systems and other EDP Equipments by Defence Services, as well as computerization by Defence Services records, which are not, auditable records produced through the computer in the existing form or with slight modification, will be dealt with by the respective Audit/Procedure Group concerned.

(g) Examination of the report received from Controllers of Defence Accounts regarding utilization of the computer systems held by Defence Services organizations under their audit control.

(h) Dealing with questions relating to replacement of equipments, problems connected with air-conditioning, power supply, etc. in EDP Centres under the control of various CsDA in consultation with AN Section where necessary.

(i) Examination of the administrative problems regarding positioning of EDP trained personnel in the EDP Centres and making suitable recommendations to the Administration Section.

(j) Making arrangements for training of Defence Accounts Department personnel in EDP System.

353 CGDA EDP Centre:

CGDA EDP Centre is responsible for maintenance/processing and watching the following projects:

i) Compilation Project: Programming and Processing and supervision of All India Compilation work. Rendering the monthly reports to various CsDA, Ministry and Service HQrs.

ii) Other Ranks and GREF System Project: Maintenance of ORs pay system and training activities. Issue of systems circulars, development/modification of programs. Maintenance of Appendix ‘J’.

iii) RNPDS Project: Monitoring, Software Development and Maintenance of RNPDS project.iv) Audit through computer: General correspondence and monitoring of IMMOLS, CICP, Pay

Systems NPO, AFCAO and Civilian Pay Systems, ILMS, ICSDS, IMMS etc.

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v) Office Automation Project: Monitoring and correspondence with Regional Controllers.vi) NICNET Project : Monitoring of VSAT’s liaison with NIC HQ New Delhi.vii) MPLS VPN WAN Project: Responsible for installation of Wide Area Network to various

sites as approved by the CGDA. Monitoring and watching of WAN. Liaison with BSNL and ensure timely payments.

viii) Pay Bill Project: Monitoring, Software Development and Maintenance of Pay Bill System.ix) GP Fund Systems: Monitoring of Defence Civilian Fund System and Defence Accounts

Department Fund system.x) Factory Accounts Project: Monitoring of work related to Factory Accounts.xi) Website creation and maintenance: Monitoring and maintenance of CGDA Web Site.

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