THE CONTENT MAY NOT BE QUOTED AS AUTHORITY IN ANY

CONTENT

Chapter

Content

Page

01

Minisery of Defence & Wing

03

02

Role & Function of CGDA

25

03

Role & Function of PCDA/CDA

35

04

Official Communication

37

05

Section o0f Main Office

48

06

Accounting Procedure in DAD

82

07

Right to Information Act

110

08

Audit- General Principle & Role of DAD

117

09

Function of Different section

136

10

Function of Branch AO

151

11

Contract

176

12

IFA System

192

13

Computerisation in DAD

196

14

Joint Consultative Committee

221

.

15

Good Manner & Ettiquettee

224

16

CCS (CCA) Rules

226

17

Communication skill

234

18

Over view on MES Organization & Functioning of DAD

237

19

SOP on SBI CMP

260

20

Rajbhasha (Official Language)

267

MOD & ITS WING

The Government of India is responsible for ensuring the defence of India and every part thereof. The Supreme Command of the Armed Forces vests in the President. The responsibility for national defence rests with the Cabinet.This is discharged through the Ministry of Defence, which provides the policy framework and wherewithal to the Armed Forces to discharge their responsibilities in the context of the defence of the country. The Raksha Mantri (Defence Minister) is the head of the Ministry of Defence. The principal task of the Defence Ministry is to obtain policy directions of the Government on all defence and security related matters and communicate them for implementation to the Services Headquarters, Inter-Services Organisations, Production Establishments and Research and Development Organisations. It is also required to ensure effective implementation of the Government's policy directions and the execution of approved programmes within the allocated resources. Ministry of Defence comprises of four Departments viz. Department of Defence (DOD), Department of Defence Production (DDP), Department of Defence Research & Development (DDR&D) and Department of Ex-Servicemen Welfare and also Finance Division

Department Of Defence(DOD)

Department of Defence Production (DDP)

Department of Ex Serviceman Welfare(DESW)

Defence Research and Development Organisation (DRDO)

The organisational set up of the Government of India where the business of the Government is carried out consists chiefly of the following formations:-

1. Ministries/Departments;

2. Attached Offices; and

3. Subordinate Offices.

(A) Department:

1. A Department is responsible for formulation of policies of the Government in relation to business allocated to it and also for the execution and review of those policies.

2. For the efficient disposal of business allotted to it, a Department is divided into Wings, Divisions, Branches and Sections.

3. A Department is normally headed by a Secretary to the Government of India who acts as the administrative head of the department and principal adviser of the Ministry on all matters of policy and administration within the department.

4. Wing:The work in a Department is normally divided into Wings with a Special Secretary/Additional Secretary/Joint Secretary in charge of each Wing. Such a functionary is normally vested with maximum measure of independent functioning and responsibility in respect of the business falling within his Wing subject to, however, the overall responsibility of the Secretary for the Administration of the Department as a whole.

5. Division:A Wing normally comprises of a number of Divisions each functioning under the charge of an officer of the level of Director/Joint Director/Deputy Secretary. A Division may have several branches each under the charge of an Under Secretary or equivalent officer.

6. Section:A Section is generally the lowest organisational unit in a Department with a well-defined area of work. It normally consists of Assistants and Clerks supervised by a Section Officer. Initial handling of cases (including noting and drafting) is generally done by Assistants and Clerks who are also known as the Dealing Hands.

7. Desk Officer System:While the above represents the commonly adopted pattern of organisation of a Department, there are certain variations, the most notable among them being the Desk Officer system. In this system the work of a Department at the lowest level is organised into distinct functional Desks each manned by two Desk Functionaries of appropriate ranks e.g. Under Secretary or Section Officer. Each desk functionary handles the cases himself and is provided adequate stenographic and clerical assistance.

(B) Attached Office:

1. Where the execution of the policies of the government requires decentralization of executive action and/or direction, a Department may have under it, executive agencies called Attached Offices. Directorate General of Ordnance Factories is one such important Attached Office.

2. Attached Offices are generally responsible for providing executive direction required in the implementation of the policies laid down by the Department to which they are attached. They also serve as repository of technical information and advise the department on technical aspects of questions dealt with by them.

(C) Subordinate Office:Subordinate Offices generally function as field establishments or as agencies responsible for the detailed execution of the policies of Government. They function under thedirection of an Attached Office, or where the volume of executive direction involved is not considerable, directly under a Department. In the latter case, they assist the Departmentsconcerned in handling technical matters in their respective fields of specialization.

Departments in the Ministry of Defence(Secretariat) and their functions:The Ministry of Defence(Secretariat) comprises of 4 Departments viz. Department of Defence (DOD), Department of Defence Production (DDP), Department of Ex-Servicemen Welfare (DESW) and Department of Defence Research & Development (DDR&D) and a Finance Division.The Defence Secretary functions as Head of the Department of Defence and is additionally responsible for coordinating the activities of the four Departments in the Ministry. The principal functions of the Departments are as follows:

1. TheDepartment of Defencedeals with the three Services and with Inter-Services Organisations. It is also responsible for the Defence Budget, establishment matters, defence policy, matters relating to Parliament, Defence cooperation, and coordination of the activities. It is headed by Defence Secretary who is assisted by Director General (Acquisition), Additional Secretaries and Joint Secretaries.

2. TheDepartment of Ex-Servicemen Welfarewhich is a new addition is headed bySecretary (ESW). This Department basically deals with the formulation of policy and planning for the Rehabilitation/ Resettlement of Ex-Service Personnel and Pension matters of Ex-Servicemen, including pension grievances.

3. TheDepartment of Defence Productionis headed by Secretary (Defence Production). He/She is assisted by one Additional Secretary and Joint Secretaries. This Department deals with matters pertaining to Defence Production, indigenisation of imported stores, equipment and spares, planning and control of departmental production units of the Ordnance Factory Board, and of Defence Public Sector Undertakings (DPSUs).

4. TheDepartment of Defence Research and Developmentis headed by theSecretary (Research & Development)who is also the Scientific Advisor to the Raksha Mantri. Its function is to advise on scientific aspects of military equipment and logistics and the formation of research, design and development plans for equipment used by the Services.

Defence Acquisition Council:The Government has set up a Defence Acquisition Council headed by the Raksha Mantri for decision making in regard to the totality of the new planning process, which inter-alia involves according in principle approval of Capital Acquisitions in the long term perspective plan and according in principle approval for each Capital Acquisition programme. The decision flowing from the Defence Acquisition Council are to be implemented by the following three Boards:-

1. Defence Procurement Boardheaded by the Defence Secretary;

2. Defence Production Boardheaded by the Secretary (Defence Production);

3. Defence Research & Development Boardheaded by the Secretary (Defence Research & Development).

These Boards have been entrusted with specific functions. A Defence Acquisition Wing headed by Director General(Acquisition) has also been created to assist the Defence Procurement Board in its functioning.

TheAcquisition Wing, within the Ministry of Defence, is a unique structure, having an integrated set up with Officers from the Department of Defence, Finance Division and Services Headquarters working together as a close-knit team. All matters concerning acquisition of Capital nature will be dealt in the Acquisition Wing. It will fill the void of a dedicated specialist organisation for Defence Procurement as pointed out by the Group of Ministers.

The Acquisition Wing consists of four Divisions, viz., Land, Maritime and Air Force Division dealing with Army, Navy & Air Force respectively and a Systems Division dealing with systems having Tri-Services applicability. Each of the Divisions has a Joint Secretary designated as Acquisition Manager, an Additional FA (Joint Secretary level officer) designated as Finance Manager and a Service Officer of Two Star rank designated as Technical Manager. The Acquisition Wing with its components of Civil and Defence Service Officers working as a team provides the necessary synergy to the entire acquisition process.

The new structures are intended to facilitate expeditious decision-making in an integrated manner in areas relating to acquisitions for the three Services while at the same time imparting a higher degree of transparency and cost effectiveness to the process of acquisition of equipment, weapon and weapon systems.

The Finance Division of the Ministry of Defence is headed by a Financial Adviser. He is tasked with exercising financial control over proposals involving expenditure from the Defence Budget, and with the responsibility for internal audit and accounting of Defence expenditure. In the latter tasks, he is assisted by the Controller General of Defence Accounts (CGDA).

Services Headquarters and Inter-Service Organisations:In order to execute its assigned functions, the Ministry of Defence is assisted by the three Services Headquarters and a number of Inter-Service Organisations (ISOs). The three Services Headquarters viz. the Army Headquarters, the Naval Headquarters and the Air Headquarters function under the Chief of the Army Staff (COAS), the Chief of the Naval Staff (CNS) and the Chief of the Air Staff (CAS) respectively. They are assisted by their Principal Staff Officers(PSOs). The Inter-Service Organisations are responsible for carrying out the tasks relating to the common needs of the three Services, like medical care, public relations and personnel management of the civilians in the Defence Headquarters. Some Organisations also provide technical assistance to the Department of Defence Production. All these organisations function directly under the Ministry of Defence.

Integrated Headquarters of Ministry of Defence.Integrated Headquarters of Ministry of Defence comprising Army Headquarters, Naval Headquarters, Air Headquarters and Defence Staff Headquarters are associated in the formulation of policies in relation to matters concerning the Defence of India and Armed Forces of the Union. They would be responsible for providing executive direction required in the implementation of policies laid down by the Ministry of Defence. They shall exercise delegated administrative and financial powers. The role and function of the Services Headquarters now designated as Integrated Headquarters in all other respects remains unchanged.

ORGANISATION AND FUNCTIONS OF THE FINANCE DIVISION OF MINISTRY OF DEFENCE

SDF/FA(DS)

Financial Adviser(Acquisition)& Addl. Secretary 5 Addl FAs & Jt. SecysCAPITALRevenueDirectors/DFAsAFAsDirectors/DFAs3 Finance Managers

There is a separate Finance Division of the Raksha Mantralay (Ministry of Defence) for dealing with all defense matters having a financial bearing. The head of this Division is the Financial Adviser. In order to bring about the closer association between the Administrative Ministries and their Financial Advisers, and to enable the latter to play a more effective and constructive role, Government had introduced in October 1975 the Scheme of Integrated Financial Adviser under which the Financial Advisers become a part and parcel of the Administrative Ministry concerned and are therefore, more closely associated with formulation and implementation of proposals. In accordance with that policy, the scheme of Integrated Financial Adviser was introduced in the Department of Defence Supplies and Defence Production (including Research and Development Organization and Director General of Quality Assurance) in May 1976.

With a view to ensuring greater efficiency in administration and quicker disposal of the cases, Ministry of Defence has been delegated enhanced financial powers in regard to expenditure met from the Defence Service Estimates. In matters within the delegated powers of the Ministry of Defence, Financial Adviser (Defence Services) or his officers are to be consulted before exercise of financial powers. In such cases, it is open to the Defence Secretary to over-rule the advice of the Financial Adviser (Defence Services) by an order in writing, but it will also be open for the Financial Adviser (Defence Services) to request that the matter be placed before the Raksha Mantri. In all matters beyond the powers delegated to the Ministry, Financial Adviser (Defence Services) and his officers function as Associate Finance and are responsible to have the right of access to the Ministry of Finance and the Finance Minister through Secretary (Expenditure). If any important change in the duties and functions of the Financial Adviser (Defence Services) or the Defence Accounts Department is contemplated, approval of the Finance Ministry is necessary.

DRDO

Defence Research & Development Organization (DRDO)works under Department of Defence Research and Development of Ministry of Defence. DRDO dedicatedly working towards enhancing self-reliance in Defence Systems and undertakes design & development leading to production of world class weapon systems and equipment in accordance with the expressed needs and the qualitative requirements laid down by the three services.

DRDO is working in various areas of military technology which include aeronautics, armaments, combat vehicles, electronics, instrumentation engineering systems, missiles, materials, naval systems, advanced computing, simulation and life sciences. DRDO while striving to meet the Cutting edge weapons technology requirements provides ample spinoff benefits to the society at large thereby contributing to the nation buliding.

Vision

Make India prosperous by establishing world class science and technology base and provide our Defence Services decisive edge by equipping them with internationally competitive systems and solutions.

Mission& Activities

Design, develop and lead to production state-of-the-art sensors, weapon systems, platforms and allied equipment for our Defence Services.

Provide technological solutions to the Services to optimise combat effectiveness and to promote well-being of the troops.

Develop infrastructure and committed quality manpower and build strong indigenous technology base.

DRDO is works in various areas of military technology which include aeronautics, armaments, combat vehicles, electronics, instrumentation engineering systems, missiles, materials, naval systems, advanced computing, simulation and life sciences

DRDO is a network of 52 laboratories Presently, the Organisation is backed by over 5,000 scientists and about 30,000 other scientific, technical and supporting personnel.

Several major projects for the development of missiles, armaments, light combat aircrafts, radars, electronic warfare systems etc are on hand and significant achievements have already been made in several such technologies.

DRDO labs are engaged in developing defence technologies covering various disciplines:

aeronautics,

armaments,

electronics,

combat vehicles,

engineering systems,

instrumentation,

missiles,

advanced computing and simulation,

special materials,

naval systems,

life sciences,

training,

information systems

agriculture

LIST OF ESTABLISHMENT & LABORATARY

1. Aeronautical Development Establishment (ADE), Bangalore

2. Advanced Numerical Research & Analysis Group (ANURAG), Hyderabad

3. Aerial Delivery Research & Development Establishment (ADRDE), Agra

4. Armament Research & Development Establishment (ARDE), Pune

5. Center for Artificial Intelligence & Robotics (CAIR), Bangalore

6. Center for Fire,Explosive and Environment Safety (CFEES)

7. Center for Military Airworthiness & Certification (CEMILAC), Bangalore

8. Centre for Air Borne Systems (CABS), Bangalore

9. Combat Vehicles Research & Development Estt. (CVRDE), Chennai

10. Defence Institute of Bio-Energy Research (DIBER), Haldwani

11. Defence Avionics Research Establishment (DARE), Bangalore

12. Defence Bio-Engineering & Electro Medical Laboratory (DEBEL), Bangalore

13. Defence Electronics Application Laboratory (DEAL), Dehradun

14. Defence Electronics Research Laboratory (DLRL), Hyderabad

15. Defence Food Research Laboratory (DFRL), Mysore

16. Defence Institute of Advanced Technology (DIAT), Deemed University, Pune

17. Defence Institute of High Altitude Research (DIHAR)

18. Defence Institute of Physiology & Allied Sciences (DIPAS), Delhi

19. Defence Institute of Psychological Research (DIPR), Delhi

20. Defence Laboratory (DLJ), Jodhpur

21. Defence Materials & Stores Research & Development Establishment (DMSRDE), Kanpur

22. Defence Metallurgical Research Laboratory (DMRL), Hyderabad

23. Defence Research & Development Laboratory (DRDL), Hyderabad

24. Defence Research & Development Establishment (DRDE), Gwalior

25. Defence Research Laboratory (DRL), Tejpur

26. Defence Scientific Information & Documentation Centre (DESIDOC), Delhi

27. Defence Terrain Research Laboratory (DTRL), Delhi

28. Electronics & Radar Development Establishment (LRDE), Bangalore

29. Gas Turbine Research Establishment (GTRE), Bangalore

30. High Energy Materials Research Laboratory (HEMRL), Pune

31. Institute of Nuclear Medicine & Allied Sciences (INMAS), Delhi

32. Institute of Systems Studies & Analysis (ISSA), Delhi

33. Institute of Technology Management (ITM), Mussorie

34. Instruments Research & Development Establishment (IRDE), Dehradun

35. Integrated Test Range (ITR), Balasore

36. Laser Science & Technology Centre (LASTEC), Delhi

37. Microwave Tube Research & Development Center (MTRDC), Bangalore

38. Naval Materials Research Laboratory (NMRL), Ambernath

39. Naval Physical & Oceanographic Laboratory (NPOL), Cochin

40. Naval Science & Technological Laboratory (NSTL), Vishakapatnam

41. Proof & Experimental Establishment (PXE), Balasore

42. Research & Development Establishment (R&DE), Pune

43. Research Center Imarat (RCI), Hyderabad

44. Scientific Analysis Group (SAG), Delhi

45. Snow & Avalanche Study Estt (SASE), Chandigarh

46. Solid State Physics Laboratory (SSPL), Delhi

47. Terminal Ballistics Research Laboratory( TBRL),Chandigarh

48. Vehicle Research & Development Establishment (VRDE), Ahmednagar

Naval Organisation

Republic of India

President

(Supreme Commander of Armed Forces of India)

Defence Minister

(Cabinet Rank Minister from the Council of Ministers of Government of India)

Indian Navy

(One of the Three Wings of Armed Forces of Indian Union)

Chief of the Naval Staff

(An Admiral Rank Officer)

Chief of Naval Staff

At IHQ MOD (N) Level

At Operational Command Level

Vice Chief of Naval Staff

Flag Officer Commanding in Chief, Western Naval Command

Deputy Chief of Naval Staff

Flag Officer Commanding in Chief, Eastern Naval Command

Chief of Personnel

Flag Officer Commanding in Chief, Southern Naval Command

Chief of Materiel

Other Independent Authorities

Other Independent Authorities

Naval Authorities under Administrative Control of Flag Officer Commanding in Chiefs

Chief of Naval Staff

Flag Officer Commanding In Chief Western Naval Command

Flag Officer Commanding In Chief Eastern Naval Command

Flag Officer Commanding In Chief Southern Naval Command

FOCWF

FOCEF

COMMANDANT INDIAN NAVAL ACADEMY

FOMAG

ASD (VISAKHAPATNAM)

FOST

COMCOS (WEST)

COMCOS (EAST)

ASY (KOCHI)

FOGA

NOIC (ANDHRA PRADESH)

NOIC (KERALA)

FONA

NOIC (TAMIL NADU)

NOIC (LAKSHADWEEP)

FODAG

NOIC (ORISSA)

SHORE ESTABLISHMENTS

FOK

NOIC (WEST BENGAL)

TRAINING SCHOOLS / ESTABLISHMENTS

ASD (MUMBAI)

SHORE ESTABLISHMENTS

NOIC (MAHARASTRA)

NOIC (GUJRAT)

NOIC (KARNATAKA)

NOIC (GOA)

SHORE ESTABLISHMENTS

Abbreviations in Use

Abbreviations

Meaning

PSO

Principal Staff Officer

FOCWF

Flag Officer Commanding Western Fleet

FOCEF

Flag Officer Commanding Eastern Fleet

FOMAG

Flag Officer Maharashtra and Gujarat Area

COMCOS

Commodore Commanding Submarines

FOGA

Flag Officer Goa Area

FONA

Flag Officer Naval Aviation

FODAG

Flag Officer Offshore Defence Advisory Group

FOK

Flag Officer Karnataka Naval Area

ASD

Admiral Superintendent Dockyard

NOIC

Naval Officer In-Charge

FOST

Flag Officer Sea Training

ASY

Admiral Superintendent Yards

Operational Commands of Indian Navy

Mumbai

Visakhapatnam

Kochi

Commands

Western Naval Command

Eastern Naval Command

Southern Naval Command

Headed By

Flag Officer Commanding in Chief, WNC

Flag Officer Commanding in Chief, ENC

Flag Officer Commanding in Chief, SNC

Command Authorities & Units

Units of WNC

Units of ENC

Units of SNC

Flag Officers - At the Helm

. Integrated Headquarters MoD (Navy), New Delhi

. Chief of the Naval Staff (CNS)

. Vice Chief of Naval Staff (VCNS)

Principal Staff Officers (PSOs)

. Deputy Chief of Naval Staff (DCNS)

. Chief of Personnel (COP)

. Chief of Materiel (COM)

Director Generals

. Director General Medical Services DGMS (N)

i. Mumbai

i. Flag Officer Commanding in Chief, Western Naval Command

ii. Visakhapatnam

ii. Flag Officer Commanding in Chief, Eastern Naval Command

iii. Kochi

iii. Flag Officer Commanding in Chief, Southern Naval Command

INDIAN AIR FORCE

IAF-HQrs

IAF-Commands

Western Air Command (New Delhi)

Eastern Air Command (Shillong)

Central Air Command (Allahabad)

South Western Air Command (Gandhinagar)

Southern Air Command (Thiruvananthapuram)

Maintenance Command (Nagpur)

Training Command (Bangalore)

IAF-Command (Orgn)

IAF-Maintenance Command

RANKS OF OFFICER IN THREE SERVICES

ARMY

GeneralLt-GeneralMaj-GeneralBrigadierColonelLt-ColonelMajorCaptainLt

NAVY

Admiral

Vice-Admiral

Rear Admiral

Commodore

Captain

Commander

Lt-Commander

Lieutenant

AIRFORCE

Air Chief Marshal,

Air Marshal,

Air Vice Marshal,

Commodore

Group Captain

Wing Commander,

Squadron Leader,

Flight Lieutenant,

Flying Officer &

Pilot Officer.

ORDNANCE FACTORY BOARD

Introduction

Indian Ordnance Factories is a giant industrial setup which functions under the Department of Defence Production of theMinistry of Defence. Indian Ordnance Factories, headquartered at Kolkata, is a conglomerate of 41 Factories, 9 Training Institutes, 3 Regional Marketing Centres and 4 Regional Controller of Safety.

Today OFB along with its 41 factories spread over India provide

a broad and versatile production base with multi-technology capabilities

state of the art manufacturing facilities

large reservoir of skilled and professionally qualified manpower and managerial personnel

strict adherence to quality standard (all the units are ISO-9000 certified)

original as well as adaptive research & development to make need based refinement and modifications

project engineering capability

a strong base for industrial training facilities

ready market access due to convenient location

Geographical Spread

There are 41Ordnance Factoriesgeographically distributed all over the country at 24 different locations. A visual idea of how our factories and headquarters are distributed can be had from ourlocation map.

Name of State/ Union Territory

Number of factories

Maharashtra

10

Uttar Pradesh

8

Madhya Pradesh

6

Tamil Nadu

6

West Bengal

4

Uttaranchal

2

Andhra Pradesh

1

Chandigarh

1

Orissa

1

Ordnance Factories are departmental factories of Ministry of Defence, Government of India. Hence, we primarily produce defence goods for the Armed Forces, i.e. for internal consumption within the MOD. However, we also produce products for sale to various customers within and outside India. Sale of civilian products within India is called civil trade.

Civil Trade

We have a large number of customers in the civil sector-central/ state government departments, PSUs, private companies and individuals, etc.-who purchase industrial chemicals, explosives, arms and ammunition, brass ingots, aluminium alloy products for aircrafts, steel castings and forgings, vehicles, clothing and leather goods, cables and opto-electronic instruments.

Exports

Arms and Ammunition, Weapon Spares, Chemicals & Explosives, Parachutes, Leather and Clothing items are being exported to more than 30 countries world-wide e.g. Thailand, Malaysia, Indonesia, Sri Lanka, Bangladesh, Germany, Belgium, Turkey, Egypt, Oman, Israel, Kenya, Nigeria, Botswana, Chile, Surinam and USA.

Constitution of the Board

The Apex Board is headed by Director General Ordnance Factories (DGOF) as Chairman and has 9 Members in the rank of Additional DGOF. Ordnance Factories are divided into 5 operating divisions, depending upon the type of the main products/technologies employed. These are :

1. Ammunition and Explosives (A&E)

2. Weapons, Vehicles & Equipments (WV&E)

3. Materials and Components (M&C)

4. Armoured Vehicle (AV)

5. Ordnance Equipment Group of Factories (OEF)

Each of the above group of factories is headed by a Member/Additional DGOF. The four remaining Members are responsible for staff functions, viz Personnel (Per), Finance(Fin), Planning & Material Management (P&MM), Technical Services (TS) and they operate from Kolkata.

Organisation Chart

DGOF & Chairman, OFB

OPERATING DIVISION MEMBER

STAFF FUNCTION MEMBER

MEMBER/ A&E

MEMBER/WV&E

MEMBER/M&C & ICE

ADDL. DGQA/ OEF HQ

ADDL. DGOF/AVHQ

MEMBER/PER

MEMBER/TS & ENGG

MEMBER/P&MM

MEMBER/FINANCE

CHAPTER 2

ROLE & FUNCTION OF CGDA

The Controller General of Defence Accounts (CGDA) is the Head of the Department and he functions on behalf of the Financial Adviser (Defence Services), as the Chief Authority in all matters affecting internal audit and accounting in respect of expenditure pertaining to the Defence Services and other Defence related Organizations such as the Border Roads, the Coast Guard and the Canteen Stores Department.

DUTIES-- CONTROLLER GENERAL OF DEFENCE ACCOUNTS

1.The C.G.D.A. is responsible for the administration and efficient working of the Department.

2.He/ She may on his/her own motion or on a reference being made to him/her by the Government of India or the Services Headquarters, review, any audit decision of any audit officer of the Defence Accounts Department and if he/she thinks fit, over-rule it.

3. The Controller General of Defence Accounts is incharge of the Headquarters Office of the Defence Accounts Department. He/ She issues necessary instructions to Principal Controllers/Controllers of Defence Accounts in matters relating to maintenance and internal audit of accounts, accounts and audit procedure, classification of receipt and charges, etc., either on his/her own responsibility or after taking orders of the Government of India, if necessary.

4.He/She gives audit rulings, in consultation with the Ministry of Defence (Finance) where necessary, on doubtful points arising from internal audit and referred to him/her by the Principal Controllers/Controllers of Defence Accounts. 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.

5.He/She 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/her.

6.He/She maintains up to date and relevant information relating to personnel management, assesses the requirements of officers and establishment for the wholeDepartment and posts them to the various offices according to their requirements.

7.He/She also sends at his/her discretion officers and staff on deputation to theMinistries and other Government Departments and Public Sector Undertakings.

8.He/She co-ordinates and pursues with the Government the projects of office andresidential accommodation required by the Department at various stations.

9.He/Shecoordinates the funds requirements of various Controllers' organisations, preparesbudget for the Department, makes budgetary allocation of funds to the Controllersand watches utilization.

10.He/She conducts regular inspection of all offices of the DADincluding his own Headquarters office.

11.He/She prepares an Annual Consolidated Balanced Accounts of Defence ServicesReceipts and Charges and sends them to the Director General of Audit, DefenceServices, who, after check, endorses his audit certificate thereon and passes it on tothe Comptroller and Auditor General.

12.He/She prepares certain subsidiary statements in connection with the AppropriationAccounts as prescribed and submits them to the FinancialAdviser, Defence Services.

13.He/She also renders annually to the Financial Adviser,Defence Services, an Audit certificate on the accounts of the Defence Services.

14.He/She is the Principal Accounting Officer for the Civil Estimates of the Ministry ofDefence. He prepares the Appropriation Accounts of the above Estimates and sendsthe same to the Financial Adviser (Defence Services) and the Defence Secretary foronward transmission to the Controller General of Accounts and Accountant General(Central Revenues).

15.He/She also prepares the statement of central transactions in respect of CivilEstimates and forward it to the Controller General of Accounts.

16.He/She prepares theportion of the combined Finance and Revenue Accounts pertaining to the DefenceServices and submits it to the Comptroller and Auditor General for incorporation inthe combined Finance and Revenue Accounts of the Central and State Governmentsin India.

RECRUITMENT, APPOINTMENT, PROMOTION & CONFIRMATION IN DAD

Employees serve in the Department categorized as Group- A, Group- B & Group-C. the posts of different categories are filled up by recruitment and promotion. Group-A & Group B posts are gazetted posts and Group-C posts are non- gazetted posts.

Post of

CGDA, ADDL. CGDA,JT.CGDA, PCDA, DCGDA, CDA, ADDL.CDA, JCDA, DCDA, ACGDA,ACDA

GROUP A SERVICE.

The officers are known as IDAS officer in the departments

Post of

Senior Accounts Officer; Accounts Officers and Assistant Accounts Officers; Hindi officer and Senior Personal Assistant.

GROUP B SERVICE

Section Officer (Accounts), Senior Auditors, Auditors, Clerks, Typists, D.E.Os. and Stenographers.

GROUP C SERVICE

The recruitment procedure is as under:-

1.Recruitment to the IDAS is made partly by direct appointment and partly by promotion of Senior Accounts Officer (Group 'B'). The rules governing method etc., of recruitment and further promotion within the IDAS are regulated as per provisions contained in the IDAS Recruitment Rules, 2000, as amended from time to time.An officer appointed to the IDAS by direct recruitment shall be on initial probation for a period of two years from the date of his appointment, on expiry of which the suitability for confirmation of the Officer directly recruited to the I.D.A.S will be determined by the D.P.C., duly constituted in accordance with IDAS rules as amended from time to time, based on the probation reports and passing of the prescribed departmental examination.

2. Accounts officers are recruited in accordance with Defence Accounts Department (Accounts Officer) Recruitment (Amendment) Rules 2011 by selection from AAOs with two years regular Service in the grade. The Selection is made on the recommendations of Departmental Promotion Committee. The authorised posts comprise the combined strength of posts in the grades of Accounts Officer and Sr. Accounts Officer, out of which a maximum of 80% may be operated in the grade of Sr. Accounts Officer.

3 The normal method of appointment to the subordinate Accounts Service Section Officer (Accounts) grade will be by promotion, as vacancies occur, of senior Auditors/Auditors/Clerks/Typists/D.E.Os/Stenographers/ Hindi Translators and Librarians who have passed the Subordinate Accounts Service Examination and who have been adjudged fit by the Local Promotion Committee. Other qualifications being equal, such individuals will ordinarily be selected for promotion in the order of their seniority. The direct recruitment of Subordinate Accounts Service Apprentices will be made on the basis of an Entrance Examination conducted by an authority specified by the Controller General of Defence Accounts. The Apprentices directly recruited to the Subordinate Accounts Service will be required to pass the Departmental Subordinate Accounts Service Examination. Further detailed conditions are enumerated in Recruitment Rules.

4. Appointment to the post of Hindi Officers (partly by direct recruitment and partly by promotion/deputation) for the department is done by the Union Public Service Commission.

5. Appointment to Senior Hindi Translator, Group B, Non- Gazetted (Partly by promotion and partly by transfer on deputation) is made from Junior Hindi Translators of the Department with a minimum of 5 year's service in the grade on the basis of seniority cum fitness adjudicated by the duly constituted DPC.

6. Appointment to Junior Hindi Translator is by direct recruitment. However, vacancies caused by the incumbent being away on deputation or long illness or study leave or under other circumstances for duration on one year or more may be filled on deputation basis from offices of central government.

7. The Cadre of Senior Auditors is fixed at maximum of 80% of the strength of the Auditors authorized for the department from time to time. The selection would be based on seniority-cum-fitness subject to rejection of unfit cases. The recommendation of DPC will be put up to the PCsDA/CsDA for their acceptance as the appointing Authority. Before release of promotion, such proposal will be submitted to the CGDA for approval in the capacity of the Cadre Controlling Authority.

8.Direct recruitment of Auditors in group C will bemade on the basis of Examination conducted by Staff Selection Commission or bypromotion or by deputation or absorption. 50%1 of the vacancies in the Auditors' grade are filledby promotion ofClerksaccording to seniority subject to fitness. Such promotions are made by the C.G.D.A.on All India basis on the recommendations of the P.Cs.D.A./ Cs.D.A.

9. Recruitment to the Clerical cadre for the Defence Accounts Department is also done by way of direct Recruitment by the Staff Selection Commission or by way of promotion as per recruitment Rules.

CONFIRMATION

(i) Confirmation will be made only once in the service of an official which will be in the entry grade.

(ii) Confirmation is delinked from the availability of permanent vacancy in the grade. In other words, an officer who has successfully completed the probation may be considered for confirmation.

(iii)The case will be placed before the DPC (for confirmation.)& a specific order or confirmation will be issued when the case is cleared from all angles

NOTE- If a Government servant is appointed to another post by direct recruitment inthesame Department or a different department, it will be necessary to consider him/herfor confirmation in the new post in which he/she has been appointed by directrecruitment irrespective of the fact the officer was holding the earlier post on asubstantive basis

PAY & DIFFERENT ALLOWANCES DAD

Details showing Pay Scales/Grade Pay applicable to various categories of officers

& staff of Defence Accounts Department

Designation

Pay Band

Grade Pay

CGDA

Rs. 80000/-(Fixed)

(Apex Scale)

Addl. CGDA

Rs. 75500-80000/-

(HAG+ Scale)

PCDA

Rs. 67000-79000/-

(HAG Scale)

Sr. Administrative Grade

Rs. 37400-67000/-(PB - 4)

10000

Jr. Administrative Grade

(Non Functional Selection

Grade)

Rs. 37400-67000/-(PB -4)

8700

Jr. Administrative Grade

Rs. 15600-39100/- (PB-3)

7600

Sr. Time Scale

Rs. 15600-39100/- (PB-3)

6600

Jr. Time Scale

Rs. 15600-39100/- (PB-3)

5400

PPS

Rs. 15600-39100/- (PB-3)

6600

Hindi Officer

Rs. 15600-39100/- (PB-3)

5400

Sr. Accounts Officer

Rs. 15600-39100/- (PB-3)

5400

Accounts Officer

Rs. 9300-34800/- (PB-2)

5400

Asstt. Accounts Officer

Rs. 9300-34800/- (PB-2)

4800

Supervisor(A/Cs)

Rs. 9300-34800/- (PB-2)

4800

Sr. Hindi Translator

Rs. 9300-34800/- (PB-2)

4600

Sr. Auditor

Rs. 9300-34800/- (PB-2)

4200

Auditor

Rs. 5200-20200/- (PB-1)

2800

Clerks

Rs. 5200-20200/- (PB-1)

1900

MTS

Rs. 5200-20200/- (PB-1)

1800

Pay means the amount drawn monthly by a Govt. servant as the pay (pay band pay plus grade pay) which has been sanctioned for a post held by him substantively or in an officiating capacity. This also includes the NPA sanctioned to the medical officers.

The pay of a Govt. servant shall not be so increased as to exceed the pay sanctioned for his post without the sanctioned of an authority competent to create a post in the same cadre on a rate of pay equal to his pay when increased.

On appointment to a post through recruitment, the employee shall pay the minimum of the pay sanctioned for the post. Subsequently on completion of one year of qualifying service, he/ she will be granted 3% of increase in his/ her pay as service increment. This 3% is on his (PBP+GP), rounded to the nearest multiple of 10.The sum so arrived at will be added to the PBP without making any change in his GP.

On promotion to a higher post one increment equal to 3%of the sum of the pay in the PBP and existing GP will be computed and rounded off to the next multiple of 10. This will be added to the existing PBP. The GP corresponding to the promotion post will be granted in addition to this pay in the PBP. If the pay in the PBP after adding the increment is less than the minimum of the higher pay band to which promotion is taking place, pay in the pay band will be stepped to such minimum.

Allowance granted either to meet personal expenditure necessitated by the special circumstances in which duty is performed or while the employee asks to performed any important and responsible nature of the duties.

Some of the allowances as are under:=

DEARNESS ALLOWANCE is admissible to the officers and staff at the current rates as sanctioned by the Central Government for their employees from time to time.

HOUSE RENT ALLOWANCE admissible if no govt accommodation is provided to an employee on his posting to a station. Other condition for grants of HRA is regulated by

the orders as received from Govt. from time to time.

SPECIAL COMPENSATORY BAD CLIMATE/HILL AREA ALLOWANCE

Special Compensatory (Hill Areas) Allowance is admissible to employees posted in Hill stations situated at a height of 1000 metres or more above the sea level. The allowance is sanctioned by the Administrative Ministries/Departments after ascertaining the height of the concerned hill stations from Survey of India.

Bad Climate Allowance is granted to employees posted in bad climate areas/unhealthy locality/areas declared by the concerned States.

Bad Climate Allowance ,Hill Area Allowance, Special Compensatory (RemoteLocality) Allowance, Tribal Area Allowance, Special (Duty) Allowance, Island Special(Duty) Allowance, Sunderban Allowance, Hard Area Allowance are admissible to eligible employees as per the rates and conditions of Govt orders received from time to time.

CHILDREN'S EDUCATION ALLOWANCEcan be availed by the Govt. servant for the two eldest surviving children if he has more than two surviving school going children. Reimbursement will be applicable for expenditure on the education of school going children only from classes nursery to twelfth standard. The amount reimbursable is as per the Govt. order from time to time.

The following allowances are admissible to the employees as per the rates and conditions of Govt orders received from time to time.

1) Washing Allowance

2) Training Allowance

3) Cycle Allowance

4) Child Care Allowance for Women with Disabilities (w e.f. 1.9.2008)

5) Constant Attendant Allowance (CAA) (w e.f 1.1.2006)

6) Sumptuary Allowance

7) Night Duty Allowance

8) Split Duty Allowance

9) Caretaking Allowance

LEAVE & ATTENDANCE

Leave cannot be claimed as a right and will not be granted unless arrangements can be made for the work of the applicant during his/her absence. Every member who applies for leave will ascertain before absenting himself that the leave has been sanctioned, and on no account should he proceed on leave in anticipation of sanction. Members already on leave and desirous of obtaining an extension must submit their applications in sufficient time for them to be considered and the result communicated before the expiry of the original leave, so as to permit their joining by the due date if the application is refused. Failure to comply with these instructions will render a member liable to be treated as absent without leave.

There is no objection to an officer or other member of the office establishment leaving the station after office hours, provided that it does not entail absence from office on the next succeeding working day. On no account should an officer or other member of the establishment, without obtaining prior permission in writing (in the case of an officer from the Principal Controller/Controller or an officer acting for him/her and in the case of Assistant Accounts Officer/ Section Officer (Accounts)/Senior Auditor/Auditor/Clerk/ MTS from the officer under whom he is directly serving), proceed to an outstation when there is an probability or likelihood that by so doing he/she will be unable to return to duty at the time, the office opens on the next working day.

Types of leave admissible to an employee is as under:-

NATURE OF LEAVE

DAYS ADDMISSIBLE

EL

Credit will be afforded in advance at a uniform rate of 15 days on the 1st of January & 1st of July every year. The unavailed days in a particular half year will be added to the credit of the subsequent half year. Thus the accumulation allowed up to 300 days. Further credit of 15 days in a particular half year will be kept separately & set off against the EL availed during that half year. If the leave availed in that half year is less than 15 days then the balance will lapsed.

HPL

Credit will be afforded in advance at a uniform rate of 10 days on the 1st of January & 1st of July every year. There is no limit on the credit like EL.

COMMUTED LEAVE

Admissible to the employees against the balance of HPL on production of MC & FC.

LEAVE NOT DUE (LND)

Can be granted to permanent official with no half pay leave at credit.

EXTRA ORDINARY LEAVE (EOL)

Granted to a Govt. servant when no leave is admissible & when leave is admissible, but the employee applies in writing for the same.

MATERNITY LEAVE

Admissible to female employees during pregnancy for 180 days on two occasion in the entire service period & for Miscarriage/ Abortion (induced or otherwise) for 45 days in the entire service period . Application should be supported by a certificate from AMA/RMP.

PATERNITY LEAVE

Admissible to male Govt. employee with less than 02 surviving children for 15 days during the confinement period of wife or after, up to 06 months from the delivery of child.

CCHILD CARE LEAVE

Granted for a maximum period of 730 days during the entire service period for taking care of up to 02 children during the period of their need. Admissible for 03 spell in a year having no less than 15 days in a spell. Not admissible during the period of probations.

Casual leave

Normally 08 days in a calendar year

SPECIAL CASUAL LEAVE

Sanctioned by competent authority on special circumstances as provided under extant rules.

HOURS OF ATTENDANCE

The normal hours of attendance at office are from 9.00 AM to 5.30 PM or 9.30 AM to 6 PM on all working days (excluding Saturdays) with an interval from 1.00 PM to 1.30 or 1.30 PM to 2.00 PM for tiffin and relaxation. The office will remain closed on all Saturdays.

Principal Controllers/Controllers may at their discretion authorise an earlier opening hour/and or adjustment of tiffin hours as a local arrangement but in no case will the total working hours be reduced below 40 hours on an average in a week.

Unless half a day's casual leave has been sanctioned in advance for the forenoon session every member of the establishment is expected to be not merely in office but at work in his/her seat at the commencement of the office hours, viz., 9.00 A.M./9.30 A.M.

An attendance register will be maintained on form S-37 in each Section, LAO'S office, A.L.A.O. Groups etc. The following procedure should be followed in marking the attendance in the register.

(a) At 9-00 A.M./9-30 A.M. (or other official hours of opening the office), the attendance register will be marked as under:-

Initial - for those present.

"CL/EL" - for those granted casual leave, earned leave etc.

RH - for those permitted to avail of restricted holiday.

"HL" - for those granted half a day's casual leave for the forenoon session

CCL/PL - for those granted child care leave/Paternity Leave

"L" - (in red ink) for others not present.

(b) The attendance register will be initialed by the A.A.O./S.O. (A) of the Section and submitted immediately to the Accounts Officer/Senior Accounts Officer/ACDA in- Charge Section by 9.05 A.M./9.35 A.M. (i.e., within five minutes of the official hour of opening the office).

(c) At 10-00 A.M./10-30 A.M. (i.e. one hour after the official hour of opening the office)

in respect of persons marked "L", who have not arrived till then, the symbol "A", (inred ink) will be added after "L".

(d) All persons attending office late will report to the Assistant Accounts Officer/Section Officer (A) immediately on arrival and have their time of arrival noted in the attendance register. They must also submit an application stating the reasons for late attendance.

At the close of a month, a statement of late attendance will be prepared by the Assistant Accounts Officer/Section Officer (Accounts) of the Section and submitted to the Accounts Officer/Senior Accounts Officer/ACDA in-Charge of the Section by the 4th of the month following that to which it relates, for orders, duly supported by the applications from the individual concerned.

Late attendance upto an hour at a time and on not more than two occasions in amonth may be condoned by the Group Officers of the Sections at their discretion inexceptional cases after satisfying themselves that it was for genuine andunavoidable reasons.

For each late attendance not so condoned, half-a-day's CasualLeave Will be debited to the Casual Leave account of the individual. In case where agovernment servant wishes to leave early, however, it will be necessary for him toobtain half-a-day's casual leave (in the afternoon) and he should not be allowed toleave the office early with permission.If forfeiture of half a day's casual leave for each occasion of late attendance not condoned does not ensure punctual attendance, suitable disciplinary action may be taken in addition.

CONDUCT AND DISCIPLINE

For purposes of conduct and discipline, the members of the Department are governed by the Central Civil Services (Conduct) Rules, 1964, Central Civil Services (Classification, Control and Appeal) Rules 1965 and other orders and instructions issued from time to time. Violation/disregard of these rules/orders will render them liable for disciplinary action. Nature of action & its procedure will be dealt with separately in details. However, what a Govt. servant is expected to follow in his day to day discharge of duties is enumerated below.

1.No member of the establishment below the rank of a Gazetted Officer is to receive any strangers in the rooms in which the business of the office is carried on, nor he is permitted to give any official information to any one calling on a Gazetted Officer during the latter's absence from his room.

2.However, of outstation offices of a Principal Controller/Controller of Defence Accounts, the senior member present may receive bonafide persons calling on official business during the absence of the Gazetted Officer-in- charge of the office. Contractors/members of the public who visit the office in connection with the payment of their bills, complaints etc., are not allowed to see any member of the department except the "Officer-in-Charge, Complaints Cell" appointed for each Principal Controller's/ Controller's office for dealing with public grievances.

3.Access to official records is permitted to none but those entrusted with the duties of the office, and they are not to be made public nor communicated to the press.

4.No Government Servant shall, except in accordance with any general or specialorder of the Government, communicate directly or indirectly, any official document or any part thereofor information to any Government servant or any other person to whom he is notauthorised to communicate such documents or information.

5.No official documents/papers or publications may be taken out of the office withoutthe written permission of the Accounts Officer/Senior Accounts Officer/A.C.D.A. inchargeSection.

6.Except with the permission of Principal Controller/ Controller, members of theestablishment are prohibited from applying for employment elsewhere and they are permitted to have any other occupation which may divert their attention from their official duties.

7.Ordinarily there cannot be any objection to the pursuit of knowledge by Government servants in their leisure hours by joining educational institutions or courses of studies for University Degrees, subject to the condition thatsuch pursuit does not in any way detract from their efficiency. Prior permission in thisregard may be sought for and granted by the P.Cs.D.A./CsDA. to the staff servingunder them is required. A condition will be attached to the above permission that the same isliable to be withdrawn at any moment without assigning any reason

8.Canvassing by a member of the department in support of the business orinsurance agency, commission agency etc., owned or managed by his wife or anyother member of his family shall be deemed to be a breach of the conduct ruleswhere such an action on his part has not the requisite sanction.

9.All members of the establishment should perform their allotted work with accuracyand neatness and official hours must be devoted to regular diligent andpunctualdischarge of duties connected with the office.

10.All members of the establishment shall be available for any duties that may beassigned to them without any claim to an allowance.

11.Members of the establishment are warned against the practice of making knowntheir grievances by means of anonymous or pseudonymous letters. No attention willbe paid to any such Communication.

12.Members of the establishment are prohibited from seeking interviews with officersat their residence.

13.They are also prohibited from seeking interviews with officerseither in or out of office when the object of such interviews is to secure their ownadvancement in office or to benefit their relatives or friends.

14.No member of theestablishment shall bring or attempt to bring any political or other influence to bearupon any superior authority through outside agencies with a view to further his interest in respect of matters pertaining to his service under the Government such asadvancement, promotion, transfer, deputation, etc.

15.The staff is not permitted to wander about the building during office hours.Communications between members of the same section during office hours shouldbe confined to official matters.

16.Before leaving office, every member of the establishment is expected to arrange hispapers, etc., neatly and to clear his table of all superfluous documents.

This order must be rigidlyobserved, as otherwise a careless system of keepingdocuments may prevail withpossible danger of loss of documents besides making it impossible for the peons onduty to dust the tables

17.No Government servant shall be a member of, or be otherwise associated with, anypolitical party or any organisation which takes part in politics nor shall he take part in,subscribe in aid of, or assist in any other manner, any political movement or activity. Indulgence in unauthorised acts and/or unbecoming acts by a Government servantduring or outside office hours (such as holding of meetings without permission,distribution of hand bills, etc.) within or outside office premises shall render aGovernment servant liable for disciplinary action.

18.No Government servant shall join or continue to be a member of an association or organisation the objects or activities of which are prejudicial to the interests of the sovereignty and integrity of India or public order or morality.

19.No Government servant shall canvass or otherwise interfere with, or use his

Influence in connection with or take part in an election to any legislature or local authority.

20.It is the duty of every Government servant who may be arrested for any reason (even though he may be subsequently released on bail) or who has been convicted by a Court of Law, to promptly inform his Departmental superiors of the fact of his arrest/conviction and the circumstances connected therewith, as soon as it is possible for him to do so, irrespective of whether the offence is of a serious nature or is purely technical.

21.Every member of the establishment has the right of appeal to the PrincipalController/Controller. Appeals to the Principal Controller/Controller should besubmitted in writing through the Accounts Officer/Senior Accounts Officer/ACDA-in-Charge Section and the Accounts Officer/Senior Accounts Officer/ACDA-in-charge ofthe Administration Section. Whenever in any matter connected with his servicerights or conditions, a member of the Department wishes to press a claim or to seekredress of grievances, the proper course for him is to address the Principal Controller/ Controller.

22.Representation to Government must not be made unless all means of receiving attention or redress from the C.G.D.A. have been exhausted, even in such cases the representation must be submitted through the proper channel,

23.No member of the establishment is permitted to send copies of his representation to any outside authority, i.e. authorities who are not directly concerned with the consideration thereof (e.g. other Honourable Minister, Secretary, Members of Parliament etc.)

24.Representation to the superior officers of the Department either officially or by

name from relatives of the staff regarding service matters (such as transfers, promotions, etc.) are highly objectionable and reflect adversely on the conduct of the Government servants concerned.

25.Every individual wishing to submit a representation or petition must do so separately only in respect of matters in which he has a personal interest. There is no objection to an identical representation or petition being made by more than one employee, provided the circumstances and conditions of the case represented in the petition apply personally to each individual by whom it is submitted

CHAPTER - 3

ROLE & FUNCTION OF PCDA/CDA

In the Principal Controllers/Controllers Offices, as a general rule, no section will beunder the direct control of the Principal Controller/Controller. His/her time willusually be fully occupied in dealing with the work as Financial Adviser, theorganisation of the work under his control, important cases that demand his personalattention, disciplinary cases, and in visiting Headquarters of Commands, Areas, etc.,and periodical Inspections of,- sub-offices. Personnel management with specialemphasis on staff welfare also engages his/her personal attention.

They are responsible for communicating to the officialsunder their control all orders affecting expenditure which may concern them,whether such orders are in the form of corrections to Regulations, Defence Audit orAccount Code or Otherwise.

It is further their duty to issue any subsidiary instructions that may be necessary or desirable.

They may correspond direct with the Government ofIndia and Service Headquarters on routine matters and others which do not affectthe personnel of the Department.

References relating to interpretation of rules orrectification of anomalies in the existing rules will invariably beaddressed to the CGDA with a statement of the reasons where necessary.

They are responsible to determine the requirements ofofficers and establishment for their respective offices with due regard to efficiencyand economy, and to report their requirement to the C.G.D.A. as and when called forby him/her.

They will ensure the punctual submission of all prescribedperiodical statements, accounts, reports, etc., to the authorities concerned.

A Principal Controller/Controller may not over-rule a decision given by a predecessorin office without reference to the C.G.D.A.

Principal Controller/Controller will co-operate with General Officers Commanding,Heads of Departments and with the executive Officers, in all matters of accountsaffecting the duties of their appointments and as far as practicable, will bring to thenotice of the General Officers Commanding or Heads of Departments, every questionof financial importance which either comes to their knowledge in the course of theirwork, or which they may be able to investigate independently.

Whenever a PrincipalController/Controller is consulted by a General Officer Commanding or the Head of aDepartment regarding the necessity for the sanction of the Government of India toany proposal involving expenditure, he/she will submit a reasoned answer showingwhy he/she hold one view or another.

Principal Controllers/Controllers are empowered to call on the heads of militaryexecutive departments for any information they may require, either to elucidate acharge, or to examine a proposal involving expenditure.

Principal Controllers/Controllers will enforce the prompt settlement of all advances or other outstandings against individuals or departments.

Principal Controllers/Controllers will see that all claims against foreign Governments are supported by the necessary vouchers and documents, and that they are promptly forwarded through the proper channel for final settlement.

Principal Controllers/Controllers will arrange for the local audit of store accounts and periodical inspections of the cash accounts of all units and formations in their audit areas.

Principal Controllers/Controllers will exercise the prescribed check over new contracts tosee that they are in order and consistent with the rules in Financial Regulations for the Defence Services, Part I, Volume I

When a Principal Controller/Controller considers that the prescribed practice orprocedure is unsatisfactory or capable of substantial improvement and desires tointroduce improvement in procedure, he/she may where he /she is competent totake decisions on such matters, implement the same and apprise the C.G.D.A. of theaction taken, indicating clearly in what respects the prescribed procedure is held tobe defective, inadequate or unjustifiable and the specific merit of the proposedprocedure over the current or authorized procedure.

If a Principal Controller/Controller desires to relax audit temporarily in a matter whichconcerns his own office or his subordinate offices, he should invariably refer the caseto C.G.D.A. for obtaining prior concurrence

CHAPTER -4

OFFICIAL COMMUNICATION

The different forms of written communication and methods of delivery generally used by a department are described below. Each form has a use and, in some cases, a phraseology of its own. Only black or blue ink will be used in communications. A small margin of about one inch will be left on all sides (left, right, top and bottom) of each page of communication to ensure better preservation of records as at times the paper gets torn from the edges, making reading of the documents difficult

LetterThis form is used for corresponding with Foreign Governments, State Governments, the Union Public Service Commission and other constitutional bodies, heads of attached and subordinate offices, public enterprises, statutory authorities, public bodies and members of the public generally. A letter begins with the salutation "Sir/Madam" as may be appropriate and ends with the subscription "Yours faithfully".

Demi-official letter - (a) This form is generally used in correspondence between Government officers for an interchange or communication of opinion or information without the formality of the prescribed procedures. It may also be used when it is desired that the matter should receive personal attention of the individual addressed. Since demi-official letter is written in the first person in a personal and friendly tone, it should be addressed by an officer in a Ministry/Department who is ordinarily not more than one or two levels below the officer to whom such communication is addressed.

Note:For the purpose of determination of level, Secretary/Additional Secretary and Director / Deputy Secretary will be considered as one level.

(b) Communications to non-officials can also take the form of a demi-official letter

Office MemorandumThis form is generally used for corresponding with other Departments or in calling for information from or conveying information to its employees. It may also be used in corresponding with attached and subordinate offices. It is written in the third person and bears no salutation or subscription except the name and designation of the officer signing it.

Inter-departmental note (I.D.Note)

(a) This form is generally employed for obtaining the advice, views, concurrence or comments of other Departments on a proposal or in seeking clarification of the existing rules, instructions etc. It may also be used by a department when consulting its attached and subordinate offices and vice versa.

(b) The inter-departmental note may either be recorded on a file referred to another department or may take the form of an independent self-contained note. The subject need not be mentioned when recorded on the file itself.

Fax facilityIn urgent and important matters (including legal and financial messages), departments may use fax facilities to send messages, wherever available. Offices not connected through fax but having telex facilities, may send urgent and important messages through telex, instead of a telegram in communicating with outstation offices

Registered Post/Registered A D (Acknowledgement Due)This method of delivery is used in communicating with offices to ensure receipt of the communication and in the case of Registered A D an acknowledgement of the delivery is also received by the issuing office.

Speed PostThis method of delivery is used to ensure quick receipt of messages warranting urgent attention at the receiving end and an acknowledgement of the delivery is also received by the issuing office.

Office orderThis form is normally used for issuing instructions meant for day to day internal administration, e.g., grant of regular leave, distribution of work among officers and sections, appointments and transfers, etc.

Orderthis form is generally used for issuing certain types of financial sanctions and for communicating government orders in disciplinary cases, etc., to the officials concerned

Circularthis form is used when important and urgent external communications received or important and urgent decisions taken internally have to be circulated within a department for information and compliance by a large number of employees

Unless permission to the contrary has been obtained from the C.G.D.A. allcorrespondence, inward and outward, will be received, registered, issued andrecorded in accordance with the system laid down FOR THE PURPOSE.

Queries made by the Principal Controller/Controller or another officer on inward correspondence should invariably be replied to by the Accounts Officer/Senior Accounts Officer/ACDA-in-Charge of the Section or A.A.O./S.O.(A) concerned, on the same day or the first thing the following morning. If a complete reply cannot be given within that time the documents must be taken to the officer who asked the question and the cause of delay explained.

It is of the utmost importance that all correspondence, bills etc., received in a Principal Controller's/Controller's Office should be dealt with promptly and systematically. It should be the aim of each member of the establishment to dispose of all letters, bills, etc., on the actual date of receipt, or on the following day at the latest. If any special difficulty is encountered, or delay is anticipated in dealing with a particular case, the matter should be promptly brought to the notice of the A.A.O./S.O.(A), who will inform the Accounts Officer/Senior Accounts Officer/ACDA in- Charge, Section, if necessary.

Under no circumstances should such cases be neglected for prolonged periods in order that attention may be given to other work.

Correspondence should be precise and the issues raised should be well analysed. Omission of relevant data and mention of irrelevant ones will inevitably lead to vague replies and unnecessary correspondence. All correspondence between the Principal Controller's/ Controller's Office and the subordinate offices (LAOs/RAOs, Pay Accounts Office etc.) will be broadly classified under one or other of the following categories.

i. Requests for facts, or rendition of required documents: These will be dealt with by clerks and Supervision will be limited to speed and accuracy.

ii. Requests for orders, decision or views : These will be dealt with by A.A.O./S.O.(A) and above. Clerks will only assist with facts, search of orders and personal experience, if useful.

iii. Important cases : These will be dealt with by the Officer-in-Charge/ACDA in-

Charge himself.

Reminders for outstanding replies to audit objections, correspondence, etc., will be issued on due dates. Reminders regarding requests for orders or decisions or views will be issued by Gazetted Officers.

Communications involving audit decisions or interpretations of rules, or on otherimportant matters (including cases having disciplinary aspect) on which theController's opinion is required, addressed to the CGDA or GOsC, or to any Defence Service authority superior to them, should invariably be issued after approval by thePrincipal Controller/Controller or in his absence by the Joint Controller and signed bythe Group Officer.

Joint CsDA, IDAS Officer and Senior Accounts Officer/Accounts Officers will signletters, etc., issued under their own authority as such, and not `for PrincipalControllers'/ `for Controllers'. Signature `for Principal Controllers'/'for Controllers'will only be used when another officer is acting on behalf of the PrincipalController/Controller. In case where the Principal Controller/ Controller or otherofficer whose authority' for issuing a communication has been obtained, has beenconsulted, the junior officer who has consulted him should commence hiscommunication with the words "I am directed, etc."

A reminder should state the subject and not merely the number and date of the letterto which attention is drawn. Initials and names in all manuscript documents should be written in block capitals. Letters should bear the date of despatch and not that of the draft, or the date whencopied. When a reply to letter received is likely to be delayed for want of answers toside references, or for any other reasons, an ad-interim reply should invariably besent within a week of the receipt

SUBMISSION OF DRAFTS

Drafts should be worded as clearly and as concisely as possible. Wherever a simple endorsement will suffice, a separate forwarding letter or memorandum should not be written. All instructions should be conveyed in a becoming and courteous, style, and the

language used should clearly convey the meaning intended. When enclosures are forwarded, they should be described in the margin, or if they are numerous, in a separate schedule. Paragraphs should be numbered and all drafts should be initialed and dated by the clerk and/or by the Assistant Accounts Officer/Section Officer (Accounts).

No addition or alterations should be made by a subordinate to a draft passed by a Gazetted Officer without the previous consent and under the initials of that officer. Demi-official correspondence should not be quoted in official correspondence. Separate letters should be written on distinct subjects. Each letter should deal with one subject only. Replies and acknowledgments to all confidential and Secret Communications should be treated as 'Confidential' or 'Secret' as the case may be. Secret/ Confidential letters should be acknowledged citing reference to the number and date of the Secret/Confidential letter without indicating the subject.

SYSTEM OF FILING

Each section will have a distinguishing letter, which will be entered on all correspondence as well as on the files of the respective section e.g., Accounts section will mark their file as A/9900, and Administration and I.A. Section as AN/1130, IA/920 etc.

A file will consist of a jacket or case cover on the outside of which will be shown the subject of the file, the distinguishing letter of the section followed by a stroke and the number of the file. Papers will be filed serially according to the dates of the receipt and issue, the oldest at the bottom and the latest at the top. D.O. correspondence will be placed on the files concerned, unless this is considered desirable. Office notes follow the ordinary rule and will be filed with the papers in connection with which the office noting arose. Pages in a file should be numbered and cross linked with previous and subsequent pages relating to the matters dealt with in a page.

Separate files for all reports and returns called for occasionally.Note. There should be one subject only for one file. Files should not be bulky and usually after about 150 pages, fresh files with the same number but with the next Volume Number will be opened e.g., A/9900-VI, S18822IIII etc.

To facilitate easy and quick reference to the files at any time, a card index will be maintained by the section in which the designations and numbers of all files will be recorded. Only one card will be maintained in the index for all files bearing the same sub-heading.

Under the orders of the A.A.O./S.O.(A) all files on which no action has been taken for three calendar months or which do not require further action will be removed to the record room monthly.

Movement of files and other papers

Movement of files will be entered meticulously in the file movement register. Electronic file movement register exactly in the form will be prepared and maintained in the computerized environment. When current files are linked with any other file, the movement of the linked files will be marked in the space allotted in the file movement register for the file with which these are linked and also individually in the space allotted in the file movement register for each of the linked files.

When recorded files are put up with a current file, the movement of the recorded files will be marked in the space allotted in the file movement register for the file with which these are put up. It will also be ensured that the procedure regarding requisitioning of recorded files as laid down is observed, invariably. Movement of files received from other departments/sections and other receipts which have not been brought on to a file in the receiving section will be noted in the 'remarks' column of the section diary. No current file will be issued to other sections except against written requisition and after marking its movement in the file movement register.

Specimen forms of Communications

(1 ) Letter (with endorsement)

No. ..............

Government of India

(Bharat Sarkar)

Department of ...................

(....................Vibhag)

New Delhi, the ........... (Date

To

Subject: Sir,

Subject:

Sir,

*With reference to your letter No. .............................. dated ............................. .............on the subject cited above... ........ ........

Yours faithfully,

(Endorsement)

No. ....................................

@Sd/ (A.B.C.)

Under Secretary to the Govt. of India

Tele: No. ................

Copy forwarded for information/necessary action to : (1 )

(2)

(A.B.C.)

Under Secretary to the Govt. of India

Tele : No. ....................

*Other alternative forms of the introductory phrases commonly used are :

(i) I am directed to refer to your letter No.... dated. .................... on the subject and to say that..... (ii) In continuation of my/our/this Departments letter No. ................dated .........

(iii)With reference to the correspondence resting/ending with your/this departments letter No...... dated......

@To be typed on copies intended for (1) and (2) referred to in the endorsement.

(2) Demi-Official letter

XYZ

D.O. No...................

GOVERNMENTOF INDIA

(Bharat Sarkar)

Department of ...........................

(.....................................Vibhag)

New Delhi, the 2010

Deputy Secretary

.

My dear/Dear Shri.............................

We propose to draw up a model scheme for ........................... A copy of the outline prepared in this connection is enclosed.

I shall be grateful if you would let me have your comments as soon as possible. I may add that we intend circulating the draft scheme formally to all departments in due course for their comments.

With regards,

Yours sincerely

(X, Y, Z)

A.B.C.,

Deputy Secretary

Department of ... ... ... ... ...

(... ... ... ... ... ..... ... Vibhag

Krishi Bhawan,

New Delhi 110001

(3) Office Memorandum

No...................................

GOVERNMENT OF INDIA

(Bharat Sarkar)

Department of .............................

(...........................................Vibhag)

New Delhi, the 2010

OFFICEMEMORANDUM

Subject:

Reference is invited to this Department O.M. No. ................... . . .. . .. .. . . .. .. . .. . . .. .. . .. . .. . ........ dated.................

2. Doubts have been expressed whether the provisions of......................................also apply to... .. . .. . . .. . . . .. . . .. ... . .. ... It is hereby clarified that... . .. . .. . .. .. . . . . . .. . . .

(A.B.C.)

Under Secretary to the Govt. of India

Tele. No..................

To

The Department of ..................

(... ............... Vibhag)

(Shri/Smt.............................)

Yojana Bhavan

Parliament Street

New Delhi 110001.

Inter-departmental note

GOVERNMENTOF INDIA

(Bharat Sarkar)

Department of ..................

(.............................Vibhag)

Subject:

1. The present rules regulating the issue of identity cards provide inter alia that .....................

2. A question has now arisen whether.......... .....

3.

4.

5. This department will be grateful for the advice of the Department of Legal Affairs on the issue raised in para 4 above.

(X.Y.Z.)

Deputy Secretary

Tele. No. .........

Department of Legal Affairs (Vidhi Karya Vibhag), (Shri ..................), Shastri Bhavan, New Delhi

Department of .................... I-D No ..............................Dated ..............................

(6) Office Order

No .......................

GOVERNMENT OF INDIA

(Bharat Sarkar)

Department of ... ... ... ... ... ... ... ..

(.............................................Vibhag

New Delhi, the 2010

OFFICE ORDER

Shri Y.X.Z., a permanent Section Officer in this department, is granted earned leave for....................................days from......................... to.......................................................................with permission to prefix ....................... and suffix............................. both public holidays, to the leave.

2. It is certified that Shri X.Y.Z. is likely, on the expiry of this leave, to return to duty at the station from which he proceeded on leave.

(A.B.C.)

Under Secretary to the Govt. of India

Copy to :

1. Office order file

2. Cashier

3. Section concerned

4. Shri X.Y.Z. Section Officer

Alternative specimen

No ......................

GOVERNMENT OF INDIA

(Bharat Sarkar)

Department of ... ... ... ... ... ... .

.........................................Vibhag

New Delhi, the 2010

OFFICE ORDER

It has been decided to transfer the work relating to..................................................................from.......................................... Section to ........................ Section.

(A.B. C.)

Under Secretary to the Govt. of India

Copy to :

ORDER

No ......................

GOVERNMENT OF INDIA

(Bharat Sarkar)

Department of .....................

(........................................Vibhag)

New Delhi, the 2010

ORDER

Sanction of the President is accorded under rule 10 of the Delegation of Financial Powers Rules, to the write off irrecoverable loss of Rs. 5000 (Rupees Five Thousand only) being the value of the following articles belonging to this department.

(1)X X X XX

(2) X X X X X

(A.B.C.)

Under Secretary to the Govt. of India

Tel. No........:..........

Copy forwarded to :

1. TheA.G.C.R., New Delhi.

2. Internal Finance Section.

3. Cash Section.

Alternative

No ......................

GOVERNMENT OF INDIA

(Bharat Sarkar)

Department of .....................

(........................................Vibhag)

New Delhi, the 2010

ORDER

Shri .......................................................... a lower Division Clerk in the Department of.................................................. is hereby informed that it is proposed to take action against him under rule ...................................................... of ...........................................

2. Shri ................................................... is hereby given an opportunity tomake such representation as he may wish to make against the proposal within seven days from the date of issue of thisorder. .

3.

4.

(D.E.F.)

Deputy Secretary to the Govt. of India

Tel. No. .................

To

Shri L.D.C.

.............................

.............................

THESE ARE SPECIMEN SUBJECT TO CHANGE IN THE CONTENT NOT IN FORMAT.

Manuals , Rules & Acts used in DAD

Departmental publications for day to day work in different offices of the Defence Accounts Department are as follows

Defence Audit Code (general applicability)

Defence Account Code ( DO.. )

Office Manual Part I (..DO.)

Office Manual Part II (Regional Controller)

Office Manual Part III (P.C.D.A. (AF),

Office Manual Part IV (P.C.D.A. (Pensions)

Office Manual Part V (C.D.A. (Funds)

Office Manual Part VI (PCA(Fys))

Office Manual Part VII (P.C.D.A. (Navy)

Office Manual Part VIII

Office Manual Part IX (P.C.D.A. (Officers)

Office Manual Part X (Army (Ors)

Office Manual Part XI

O.M. Part-XII

O.M. Part-XIII Vol. I

O.M. Part-XIII Vol. II

Army Local Audit Manuals

MES Accountants Manual

MES Local Audit Manual

Pension Payment Instructions.

N.L.A.O's Manual

Air Force Local AuditManual

Coast Guard Manual

Besides this other Government publication & services publication followed in the functionoing of the Department is as follows

1. MESR

2. DWP

3. Appendix 'A' to the Defence Services

Estimate

4. IAFW 2249 (GENERAL CONDITIONS OF

CONTRACT)

5. Financial Regulations Part I (Vol. I and

Vol. II)

6. Financial Regulations Part II

7. General Financial Rules

8. Store Accounting Instruction

9. Right To Information Act

10.CCS(Conduct) Rules, CCS(CCA) Rules.

11.Fundamental Rules & Supplementary

Rules

12. Central Govt. Employees Group

Insurance Scheme

13.Medical Attendance Rules

14.Leave Travel Concession Rules

15.Children's Educational Assistance Rules

16.House Building Advance Rules

17.Overtime Allowance Rules

18. Pay and Allowances Regulations for

the Army

19.Factory Accounting Manual

20. Pay and Allowances Rules for industrial

employees

21.Receipts and Payment Rules

22.Introduction of Indian Govt Accounts

and Audit

23.Classification Hand Book, Defence

Services Receipts & Charges,

24.Pamphlet of Revenue, Debt and

Remittance Heads

25.CSR Vol. I & II

26.Pension Regulations I & II

CHAPTER 5

SECTION OF MAIN OFFICE

ADMINISTRATION SECTION

OBJECTIVES

Objectives of Administration Section are:

(i) To look after various aspects of personnelmanagement of the organization.

(ii) To provide a healthy living and working conditions for officers and staff.

DUTIES

This section deals with:-

General administration of the office and its sub-offices, including the requirement of establishment, recruitment, postings and transfers, confirmations, pay, increments, promotions, leave, conditions of service and retirement of officers and the establishment;

Conduct and discipline;

Annual Performance Assessment Reports;

Departmental examinations;

Duty allowances;

Maintenance of service documents;

Office security and care of Office building, Furniture, Remotely Managed franking machines, Photocopiers, Fax machines and other machines, etc.;

Diarisation and distribution of secret, confidential and demiofficial letters and other communication received in the office;

Preparation of pay bills of gazetted and non-gazetted personnel of the Office. (In certain offices, the pay bills of gazetted officers of the office are prepared by the Pay Section, as a matter of convenience);

Permanent advance and office contingent and miscellaneous expenditure;

Custody, disbursement and accounting of cash;

Maintenance of cash book and other allied registers;

Scrutiny and countersignature of travelling allowance claims of officers and establishment;

Preparation of pension claims of gazetted and non-gazetted staff of the office and all work in connection with the verification of their service;

Bills on account of reimbursement of medical expenses;

Payment of advances of pay and travelling allowance, temporary advances and withdrawals from G.P. Fund;

Advances for the purchase of conveyances in respect of gazetted and non-gazetted staff;

Payment and recovery of leave salary and pension contributions in respect of persons lent to and from the Defence Accounts Department;

Application for outside employment;

Preparation of Budget estimates in respect of Locally Controlled Heads under Head 4(A) and (C) and cash requirement estimates of the Defence Accounts Department;

Control and distribution of Grant-in-Aid for amenities.

Application for subscribing to Postal Life Insurance;

Maintenance and updation of the Personnel Information System.

National Pension System (NPS) (erstwhile New Pension Scheme)

Formation of Resident Welfare Association in DAD Residential Complexes

Regional Office Councils (ROC) and all subsequent actions

Procedure concerning direct and indirect taxes

PAY BILLS OF GAZETTED AND NON-GAZETTED PERSONNEL

The pay bills of officers and staffs of Defence Accounts Departmentare prepared by the AN-Pay section

Payment is made under theorders of the Group Officer-in-charge, AN Pay Section.

The original pay billsbearing stamped receipts will be submitted to the Auditing PCDA/CDA bythe 15th of the month following that in which they are paid

Arrears of pay, etc., will not be drawn in regular monthly pay bills, butin supplementary pay bills.

Arrears of pay and allowancesconsequent on the grant of increment through I.A.FA.-456 may, however, be drawn in the regular pay bills, or through supplementary pay bill.

The pay bills of staff who are about to