Please select the section:
Record Section
  • Objectives of Record Section are:-
    1. To eliminate delays by prompt distribution of inward dak & prompt dispatch of outward dak.
    2. To contribute to the efficiency of office by maintaining an up to date library.
    3. To ensure efficient and up-to-date “Records Management.
  • Duties of Record Section are:-
    1. To receive, register & distribute inward dak & to prepare weekly outstanding lists.
    2. To dispatch outward dak.
    3. To procure, distribute & correct books of regulations, Army Instructions, Army Orders, etc..
    4. To arrange for printing of forms, etc.

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Administrative Section
  • Objectives of Administrative Section are:-
    1. To look after various aspects of personnel management of the organization.
    2. To provide healthy living & working conditions for officers and staff.
  • Administration Section deals with:-
    1. General administration of office & its sub-offices.
    2. Conduct & discipline.
    3. Confidential reports.
    4. Maintenance of service documents, duty allowances.
    5. Office security & care of office building.
    6. Custody, disbursement & accounting of cash.
    7. Maintenance of cash book & other allied registers.
    8. Preparation of pension claims of gazetted & non-gazetted staff of office.
    9. Preparation of budget estimates in respect of locally controlled heads under Head 4(A) & (C) & cash requirement estimates of Defence Accounts Department.

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Accounts Section
  • Objectives of Accounts Section are:-
    1. To provide accounting & financial information to executive authorities for the performance of their managerial functions.
    2. To provide timely and accurate figures to Govt for preparation of financial accounts of the Defence Services.
  • The work in Accounts Section may be broadly divided into the following categories:-
    1. Preparation of schedules from Punching Media and supporting vouchers in respect of Remittance heads.
    2. Maintenance of Debt Head Registers.
    3. Settlement of transactions under Defence Proforma Accounting procedure.
    4. Reconciliation of the balances as per monthly statement of closing balances of R.B.I. with the balances worked out in books of Controllers.
    5. Watching clearance of the outstanding in respect of suspense heads under Defence Proforma Account.
    6. Accounting & adjustment of transactions relating to D.A.D. Receipts and Expenditure.
    7. Banking of regimental funds.
    8. Appropriation Reports
    9. Reviews of compilation.
    10. Maintenance of Defence Ledger.

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Disbursement Section
  • Objective of Disbursement Section is:-
    1. To arrange promptly for disbursement on behalf of the Defence Services and D.A.D. in the allotted spheres, safeguarding the interest of Government.
  • The duties of Disbursement Section are:-
    1. To arrange for cash assignments for treasuries and the Bank in favor of disbursing officers authorized to make payments.
    2. To indent for cheque pads and cheque books & to arrange for their custody & accounting.
    3. To pay all passed bills from other sections.
    4. To dispatch cheques & cheques slips.
    5. To maintain a daily record of the reconciliation made between totals of Daily Payment sheets & Schedule III.

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Pay Section
  • Objectives of Pay Section are:-
    1. To pay on due dates salary & other dues as per entitlement.
    2. To maintain all necessary records, correct & complete in all respects, so as to ensure that service benefits of employees are correctly paid on due dates.
    3. To advise Administrative & Executive authorities on matters relating to service conditions & entitlements of Defence Civilians.
  • The Pay Section deals with:-
    1. Payment of all claims to pay and allowances, other than traveling and daily allowances of Civilian Gazetted Officers.
    2. Payment & recovery of leave salary & pension contribution.
    3. Classification of all receipts & payments brought to account through pay bills.
    4. Audit of annual establishment returns in respect of permanent non-gazetted officers.

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Miscellaneous Section
  • Objective of Miscellaneous Section is:-
    1. To arrange prompt payment of bills relating to the miscellaneous expenditure for the upkeep & training.
  • The duties of Miscellaneous Section are:-
    1. Audit & payment of bills for expenditure of contingent and miscellaneous nature.
    2. Audit of charges relating to acquisition & disposal of lands & buildings by Military Lands & Cantonments Departments.
    3. Audit of charges paid from grants such as amenities grant, training grant etc
    4. Audit and payment of bills on account of local purchase of stationery & local printing.
    5. Payment of imprest advances on I.A.F.F-1036.

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Stores Contract Section
  • Objectives of Stores Contract Section are:-
    1. To advise Administrative/Executive authorities on the financial and other allied aspects of ASC and other contracts.
    2. To make prompt payment for supplies and services rendered by the contractors.
  • The duties of Stores Contract Section are:-
    1. To scrutinize comparative statement of tenders before contracts are sanctioned & executed by the administrative/executive authorities.
    2. To scrutinize completed contract agreements, amendments, cases of enhancement of rates, extension of contracts etc.
    3. To audit & make payment of claims in respect of supplies made or services rendered.
    4. To schedule local purchase vouchers, etc. to L.A.O., for verification of credits.
    5. To deal with all work connected with the receipt and refund of security deposits of contractors.

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Transportation Section
  • Objective of transportation section is:-
    1. To make prompt payment of entitled Travelling Allowances to Defence employees and DAD personnel.
  • The duties of Transportation Section are:-
    1. To pay advances of traveling allowance
    2. To deal with the claims for transportation charges debitable to Annual Training Grant.
    3. To deal with disturbance allowance claims.
    4. To audit travel concessions claims of civilian Govt servants availed during regular leave.

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Financial Advice Section
  • Objectives of Financial Advice Section are:-
    1. To assist Administrative & Executive authorities in improving the financial administration of units & formations under their control.
    2. To ensure that the financial & other resources placed at disposal of the Administrative & Executive authorities are utilized in the best interests of state.
    3. To keep the Administrative & Executive authorities authorized & CGDA informed periodically of the general state of financial management.
  • Finance Advice Section deals with:-
    1. Receipt, examination & circulation of Government letters, etc. in respect of matters affecting local audit of stores.
    2. Examination of defence expenditure with a view to explore ways & means of achieving economy where practicable.
    3. Examination of various important points meriting investigation for financial advice purposes received from L.A.Os/R.A.Os.
    4. Examination of sanctions of expenditure by Competent Financial Authority lower than Armed Forces Headquarters in the exercise of the financial powers conferred on them.
    5. Disposal of special reports & outstanding objections of units.
    6. Local Test Audit Reports.
    7. Draft paras of local audit received from the D.A.D.S. for incorporation in Audit Report.
    8. Consolidation & editing of the quarterly report on the Major Financial & Accounting Irregularities.
    9. Editing & submission of half yearly Internal Audit Reports to the CGDA.

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Engineering Section
  • Duties of Engineering Cell are:-
    1. To advise administrative/executive authorities on the financial/management aspects of works and contract.
  • Functions of Engineering Section are:-
    1. Scrutiny of Admn. Approval and technical sanction.
    2. Checking of appropriation and re-appropriation.
    3. Scrutiny of re-appropriation Statement of Buildings.
    4. Receipt and disposal of DID schedules from other PCDA/CDA.
    5. Scrutiny & vetting of contracts, amendments and deviation orders.
    6. Audit & authorization of claims arising out of MES contracts etc. i.e. payment of final bills.
    7. Post of audit of paid cash vouchers received from AAOs GE.
    8. Scrutiny of Arbitration cases.
    9. Advance payment for hand receipts in respect of deposit works and payments of other hand receipts.
    10. Payment and adjustment of S&S imprest advances in Engr Regts for operational works.
    11. Adjustment of CP Vouchers/TBOs in respect of stores pertaining to Engg Regts.
    12. MAP works.

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Store Audit Section
  • Objectives of Stores Audit Section are:-
    1. To help in the financial control of the activities of quasi-commercial organizations of Defence Services.
    2. To ensure correct recovery and compilation of dues to the Defence Services on stores transactions, hire of transport, hospital treatment etc.
  • Duties of Store Audit Cell are:-
    1. Adjustment of Treasury receipt.
    2. MSTC Bills.
    3. CP Vouchers.
    4. Post audit of CHTs & Supply Depot vouchers
    5. Adjustment of claims for losses of stores in transit.
    6. Financial review of the working of manufacturing establishments.
    7. Cash accounts of military farms.

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O&M Cell
  • Objectives of O&M Cell are:-
    1. To ensure rational Organization by keeping in view span of control & scalar process to assess requirement of staff on scientific basis.
  • Functions of O&M Cell are:-
    1. Preparation of job distribution sheets for nominated sections and for new areas of work, as well as updation of existing job distribution sheets.
    2. To render of half yearly report to CGDA indicating the areas of O & M studies conducted in the Controllers Office by 10th July and 10th of January.
    3. To organize in house training, supervising inspections of sub offices

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Complaint Cell
  • The objectives of Complaint Cell are:-
    1. To eliminate inordinate delay in Controller’s offices in dealing with personal claims.
    2. To ensure fair & impartial treatment to employees.
  • Duties of Complaint Cell are:-
    1. To receive and register all the complaints relating to personal claims in respect of Defence Personnel, Defence Civilians and DAD employees, as well as those related to third party claims.
    2. To ensure expeditious disposal of complaints by constant monitoring and liaising with the sections/sub offices concerned.
    3. To maintain, update and review Complaint Registers and submit the same to the GO/JCDA and PCDA regularly.
    4. To render monthly report regarding registered complaints received through CGDA in the prescribed format, by 7th of the following month to the CGDA

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OR Cell
  • The objectives of OR Cell are:-
    1. To co-ordinate of functioning of all PAOs.
    2. To monitor reports regarding PAOs
  • Duties of OR Cell are:-
    1. Receiving complaints from CGDA/PCDA regarding adjustment of PBORs.
    2. Arranging PAOs conferences.
    3. TA/DA Bhutan, Embassy payments.
    4. Audit decisions and circulation of orders and sanctions.

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IFA Cell
  • Duties of IFA Cell are:-
    1. To Concur/scrutinize cases/proposals relating to purchase, projects, equipment, losses and disposals etc. under the delegated powers.
    2. Pre-scrutiny of supply orders/contracts.
    3. Must streamline procurement procedures wherever necessary to reduce lead time and over copy any other bottlenecks with the concurrence of CGDA Office
  • Functions of IFA Cell are:-
    1. To advice the various authorities on financial matters under the delegated powers which are exercised in consultation with IFA.
    2. To assist in formulation of budget at different stages & monitoring of expenditure against budget allotments.
    3. To ensure regular & timely rendition of various reports & returns.
    4. To participate in TPC/PNCs.

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EDP Cell
  • Duties of EDP Cell are:-
    1. Compile the codified data receive in the form of PM from different sections and sub-offices.
    2. Control of monthly transaction
  • Functions of EDP Cell are:-
    1. To impart training to officers and staff to operate computer.
    2. Simplify and maintenance & retrieval of required information.
    3. Internal Reports generated for validation of data entered during a month.

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Office Automation Cell
  • Duties of Office Automation Cell are:-
    1. To maintain an Integrated Office Automation System for automating various items of wok in Controller’s office.
  • Functions of Office Automation Cell are:-
    1. Computerization of payment of contractor’s bill for supplies/services.
    2. Computerization of personal claims received in ‘T’ & ‘Medical’ section.
    3. Computerization of dak/diary and marking of disposal in respect of complaints, special/DO letters, telegrams, valuables etc.
    4. Cheque linking in Accounts Section.
    5. Maintenance of Debt Head Registers.
    6. Computerization of Single window Cell & ECS.

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