Organization of DAD

• DAD is under the administrative control of MOD (Fin)

• Control is exercised by Secretary (Def/Fin)/FADS

• Dual Functions

• Appropriation Accounts

• Defence Services Estimates and MOD (Civil) Estimates

• Chief Accounting Authority

• Chief Accounting Officer

• Principal Accounting Officer

• CGDA – HOD – Payment and Accounting Functions

• Organizational structure of DAD

Hierarchy of posts – H.Qrs.

 CGDA – Apex Level Pay Scale

 Addl. CGDA – HAG +
 Sr. Jt. CGDA/Jt. CGDA
 Sr. Dy. CGDA
 Dy. CGDA
 Sr. ACGDA
 ACGDA
 SAO/AO
 AAO
 Senior Auditors/Auditors/Clerks/MTS
Set up of CGDA Office

 Administration
 Hindi
 EDP
 Audit
 IFA
 Inspection
 Internal Audit
 Accounts
Hierarchy of posts – Field Offices

 PCDA – HAG /CDA - SAG

 Addl. CDA – JAG NFSG /Jt. CDA - JAG
 DCDA – STS /ACDA - JTS
 SAO/AO
 AAO
 Senior Auditor
  Auditor
 Clerk
 MTS
Duties and functions of DAD

• Prompt payment of Pay Allowances of Armed Forces, Defence/MES Civilians, Industrial

Employees besides DAD personnel

• Prompt payment of third party claims for supplies and services rendered to Defence Services

• Maintenance of Accounts of Defence Services Receipts and Expenditure

• Internal Audit functions

• Integrated Financial Advice services

Functional PCsDA/CsDA

 PC of A Kolkata and Controllers of Fys

 PCDA (P) Allahabad
 CDA (PD) Meerut
 CDA (Funds) Meerut
 PCDA (AF) Dehrudun, CDA (AF) New Delhi
 PCDA (Navy) Mumbai
 PCDA (O) Pune
 PCDA (R&D) New Delhi, Secunderabad and Bengaluru
 PCDA New Delhi
 PCDA (BR) New Delhi and CDA (BR) Guwahati
 CDA CSD Mumbai
 CDA IDS New Delhi
 CDA (Navy/Coast Guards) Delhi

Regional PCsDA/CsDA

 PCDA (NC) Jammu

 PCDA (WC) Chandigarh
 PCDA (CC) Lucknow
 PCDA (SWC) Jaipur
 PCDA (SC) Pune
 PCDA Bengaluru
 CDA (Army) Meerut
 CDA Guwahati
 CDA Patna
 CDA Jabalpur
 CDA Secunderabad
 CDA Chennai

Training Institutes
 CENTRAD Delhi
 NADFM Pune
 RTC Pune
 RTC Bengaluru
 RTC Lucknow
 RTC Meerut
 RTC Kolkata
 OTI Gurgaon
 DPTI Allahabad

PIFAs/IFAs
• PIFAs Army
• PIFA Air Force
• PIFA Navy
• PIFA IDS
• PIFA Coast Guard
• IFAs at Command Level (Army/Navy/Air Force)
• IFA R&D
• IFA Border Roads
• Regional CsDA
• Dedicated IFAs at units level
• IFAs (Projects)

Sub Offices under PCsDA/CsDA

• Pay Accounts Offices (ORs)
• DPDOs
• Area Accounts Offices
• Accounts Offices
• AOs GE/DGNP/EHQ etc.
• AAOs BSO
• LAOs/ALAOs/RAOs
• UADEOs
• DAD Cells

General duties of PCsDA/CsDA

• No section will be under direct control of PCDA/CDA
• Most of his/her time is spent of FA, Disciplinary cases, Inspection/visits to sub offices and
interaction with Command H.Qrs.
• Communication and circulation or orders – Audit/Accounting. Ensuring proper accounting,
realization of receipts, recoveries and audit
• Can correspond with GOI/Services H.Qrs. on routine matters – All the other matters through
CGDA only
• When considers that a prescribed procedure/practice is unsatisfactory, he may take
decisions if competent, implement the same, appraise the CGDA office
• Proper handing and taking over at the time of transfer – Destroying the seal of outgoing
officer
• Not to give audit decision in hypothetical case - Not to relax audit
• Interpretation of rules – dictionary meaning - Reference
• Not to over rule decision of predecessor – CGDA
• Opening/up grading/shifting office headed by Gazetted Officer – CGDA – In case managed
within strength
• Direct Recruitment – ACDA/SAS (A)/Auditor/Clerk /MTS/ DEO/PA/JHT – UPSC/SSC –
Probation 2 years
• Compassionate Appointment – MTS/Clerk/Auditor
• SAS Examination – Prelims/Part I/Part II
• Promotion – DPC – Chairman/members – composition
• Vacancies, RRs, APARs etc.
• Fitness, Sealed Cover proceedings etc.
• Compulsory members – Lady, SC/ST, Minority Officer (10/more)

Reservation in Direct Recruitment

• SC – 15%
• ST- 7.5%
• OBC – 27 % (No Reservation in Promotion)
• ESM – (10% of DR – Group C)
• Persons with Disabilities – 3% on total vacancies
• Refusal of promotion – No offer till one year

MACP
• 3 Up-gradations – 10, 20, 30 years
• If 10 years completed in one pay level – next MACP
• Not applicable to organized Group A services
• Pay fixation
• No change in designation, status, powers
• Reservation not applicable
• Refusal of promotion – MACP not allowed
• MACP allowed – Refused promotion –not withdrawn
• But further MACP not allowed till accepts promotion and deferred to the extent of
debarment due to refusal

APAR
• ACR Renamed as APAR from 14.05.2009
• APARs of AO and above – Original to CGDA
• Dossier file sent – Transfer
• APAR not necessary if retiring before 30 th June
• Officers on deputation – received – sent to CGDA
• Numerical Grading & Pen Picture
• 8-10 - Outstanding (9)
• 6-short of 8 - Very Good (7)
• 4-short of 6 - Good (5)
• Less than 4 - Poor (Zero)

APAR
• Reporting Officer
• Reviewing Officer
• Accepting Officer
• Adverse Entries to be communicated
• Representation will be considered
• APAR of AO GE – GO (E)
• APAR of LAO/RAO – GO (IA)
• Copy provided to the individual
• Representation within 15 days
• Decision will be taken by Competent Authority (next higher to accepting officer)
• Rep. Officer not to refer to previous years’ reports
• Copies should not be given to retired persons/private bodies – Gist can be provided
• Absence for more than 30 days/10 spells
• If there is no reporting officer – Reviewing officer
• Review and acceptance can be done by next officer
• Not to write report in respect of a relative
• Reporting officer can write after retirement – one month and retired Reviewing officer
cannot review
• Self-Appraisal
• Quality of work output – 40% weightage
• Personal Attributes – 30% weightage
• Functional competency – 30% weightage
• Integrity to be certified, Immovable property return
• Pen Picture
• Final Grading - Aggregate of weightage
• Period for each activity of APAR from distribution of blank forms to finally taking on record
to be adhered
• SPARROW – Smart Performance Appraisal Report Recording Online Window

Leave
• All time spent on leave (except EOL without MC) counts towards service
• Governed under CCS (Leave) Rules 1972
• Published through Part II Office Orders – except CL
• Leave plan of PCsDA/CsDA – 30th November
• PCDA/CDA to intimate CGDA – Leaving station on duty
• Leave Address
• Monthly Leave Statement
• Posting in Leave Account
• Leave chain arrangement – 10% reserve included
• Sanction to be ensured before leaving
• Casual leave not combined with leave – Exception
• RH can be mid fixed with CL but not Other leave
• Casual leave in case joined in the middle of the year
• Proportionate EL/HPL for calendar month
• Special Casual Leave
• Sanction of MHA – MOD (Fin)
• Compensatory leave – 2 at a time – Within one month
• Sickness – 2 days can be granted without MC
• Sickness – EL up to 3 days MC can be waived (Debited against regular leave other than MC)
• Commuted Leave/HPL/EL on medical grounds
• Reasonable prospect of reporting to duty
• Medical Certificate – Unfit/fitness
• CGHS/AMA – RMP in case of Non Gazetted
• Second Medical Opinion – If felt necessary
• Medical Board – Permanently incapacitating
• EL
• HPL
• Leave Not Due – HPL – adjusted against future credit
• EOL with or without MC
• No leave of any kind can be granted for a continuous period exceeding five years
• Maternity leave (180/45)/Paternity Leave (15)
• Leave – adoption of child
• Child Care Leave (age -18/22) – Max. 3 spells

Attendance
• 9:00 – 05:30, 9:15 to 5:45, 9:30 to 6:00
• Marking in Attendance – CL/EL/RH/HL/CCL/PL
• L- in red ink for others not present (within 5 min.)
• After one hour A will be added to L – LA
• HL – Half day for FN/AN – Pre/post Lunch session
• Late Att. can be condoned by GO – 2 times in month
• After 2, HL for each occasion of Late Attendance
• Frequent Late attendance attracts the provisions of Discipline Rules

Conduct and Discipline

• Central Civil Services (Conduct Rules) 1964
• Dos and Don’ts
• Central Civil Services (Classification, Control and Appeal) Rules 1965
• No member of the establishment below the rank of a Gazetted Officer is to receive any
strangers
• Access to official records is permitted to none
• Not to be made public/Press
• No communication which is not authorized under rules
• No official documents may be taken out of the office without the written permission of the
AO/GO i/c
• Application for outside employment – PCDA/CDA
• No canvassing for Insurance/any other business
• Receipt or acceptance of an offer of or an attempt to obtain, any consideration beyond
entitlement – No
• Perform the task – Office Hours – Neatness
• Anonymous/pseudonymous letters – No
• Joint Representations - No
• Not to seek interviews of officers at residence
• No political influence
• Wander about the office building – No
• Before leaving – arrangement of papers – Lock
• Member of political party – canvassing – No
• Editing or management of any newspaper or other periodical publication – Prior permission
• Movable and immovable properties – Gifts – Permission/Intimation wherever required
• Speculation, habitual indebtedness – No
• Harassment of women - No

Disciplinary action
• Minor penalties – Rule 16
• Major penalties – Rule 14
• Preliminary Investigation – Prima facie a case exists
• Charge sheet
• Inquiry Officer/Presenting Officer
• Inquiry – Quasi judicial
• Report of Inquiry Officer
• Decision of Disciplinary Authority
• Speaking Order
• Punishment/exoneration/Treatment of suspension period
• Appeal, Review and Revision

Suspension
• Any offence or conduct involving moral turpitude.
• Corruption, embezzlement or misappropriation of Govt. money, possession of
disproportionate assets, misuse of official power or machinery of Govt.
• Serious negligence and dereliction of duty resulting in considerable loss to government
• Apprehension of the Govt. servant tampering with witnesses or documents.
• Being involved in a public scandal
• Criminal misconduct.
• Subsistence allowance – 50% of pay – Review
• LTC – family can avail
• CEA/Hostel Subsidy – Admissible
• Leave Encashment – may be with held
• Pension – Provisional
• DCRG – with held
• Compulsory – IT, LF & Allied, Repayment of loans/advances, CGHS and CGEIS contribution
• Optional: PLI, society dues, Refund of GPF advance
• No deduction: GPF sub., court att., recovery of loss

Transfer policy
• Review of policy – every 5 years
• Transfer on comp./discipline – Out side purview
• Hard/Tenure Stations – 2 terms
• Chance to serve at popular/choice stations
• Defence Accounts Placement Board Recommendations
• Volunteers/Station/Organization Seniors – State/Own
• Above 58 years age – Choice station if possible
• Cooling - 3 years for third party payments offices
• Medical/spouse /Education/Unmarried/Widow
• Transfer on promotion – 56 years age not applicable

Other Important points

• Maintenance of office buildings/records/Library
• Safety measures
• Furniture and dead stock items – ASTB
• Surprise checks
• Office Note, Part I/II O.Os./I.Os., MNB, Work Book, MPR
• System of Filing, T-linking, 150 pages/Reminder Charts
• Identity Card
• Conservancy services
• Welfare measures – water, wet canteen
• Notice Board

Official Language Act/Rules

• OL of the Union shall be Hindi in Devnagari script

• English usage for 15 years, extended time to time

• OL Act 1963 and Rules 1976

• Duty of the union to promote Hindi

• Committee 20/10 MPs from Lok Sabha/Rajya Sabha

• Translation of Acts – Central/States ( in certain cases)

• Region A, B and C

• A- Bihar, Haryana, HP, MP, Rajasthan, UP, Delhi, ANC

• B- Gujarat, Maharashtra, Punjab and UT of Chandigarh

• C- All the other states and UTs

• Reply to communication in Hindi shall be in Hindi

• Representation can be in English or Hindi

• Request for English from employee generally not acceded to, but legal and tech. nature –
provided

• Proficiency – Hindi Medium X, Hindi in Degree, Self

• Working Knowledge – X, Pragya, Other exam, Self

• Codes/Manuals/Stamps /Forms/Name Plates/Sign Boards/Letter Heads /Registers Headings

– Bilingual

• Cash awards/Incentives – working/typing etc.

Miscellaneous

• Pink List

• List of SAOs/AOs and AAOs

• Maintenance of Service Books – Information

• Transfer of Service Book

• Service Certificates for various purposes

• Extract of Service Book

• Test Audit Objections TAOs

• Super Review
• Duties and Powers of AAO

• Maintenance and Disposal/Destruction of Records

Codes/Manuals

 OM I – All DAD Offices

 OM II – Regional CDA
 OM III – PCDA (AF)
 OM IV – PCDA (Pension) Allahabad
 OM V – CDA (Funds) Meerut
 OM VI – PC of A Kolkata
 OM VII – PCDA (Navy) Mumbai
 OM VIII – E Section of Regional CDA
 OM IX – PCDA (Officers)
 OM X – PAOs (ORs)
 OM XI – EDP work
 OM XII – PCDA New Delhi
 OM XIII – PCDA (Border Roads)
 Army Local Audit Manual – LAOs
 Navy Local Audit Manual – NLAOs
 Air Force Local Audit Manual – LAOs (AF)
 MES Local Audit Manual – RAOs
 UA Manual – AOs GE/AAOs GE
 Defence Account Code and Audit Code – PCDA (SC)

Powers of AAOs
• Grant of 4 days Casual Leave
• Grant of 2 days RH at a time
• Grant of EL for 12 days at a time
When holding independent charge
• Grant of CL up to 6 days at a time
• Grant of EL for 25 days at a time
• Writing of APARs
• Powers to attest entries in Service Books
• Issue of Orders for destruction of time expired records other than confidential records and
service books
• Powers to deal with cases relating to admission to GPF/Allotment of account number and
furnishing of annual statements
• Issue of leave admissibility report except in the cases of LPR/Terminal leave
• Signing of all routine correspondence except correspondence involving decision on audit,
accounting and payment matters and relating to discipline, issue of reminders, Part-II Office
Orders notifying promotion of Group `D' & other orders of routine nature like grant of leave,
movement orders etc.
• Full powers to pass the requisition for advance of TA/DA/Pay etc. on TD/leave for payment
in respect of all personnel including DAD
• Powers of the AAO in respect of passing the requisition for advance on LTC may however, be
restricted to Rs. 25,000 only
• AAOs are authorised to audit and pass all the Ty. duty claims in respect of all categories of
personnel including DAD
• Bills on account of advance/withdrawals from GPF/AFPP fund claims upto Rs. 1,00,000/- in
respect of all categories including DAD
• Powers to deal with finally (i.e., audit & payment) all bills up to Rs. 50,000/- 3 rd parties
• OPD medical claims may be audited & passed up to Rs. 2500/-
• Hospitalization : (i) Claims for advance-full powers to pass the claims. (ii) Hospitalization
claims-final bills up to RS. 50,000/-
• All bills which are not covered above but are payable through Public Fund accounts up to Rs.
1,00,000/-.
• Approval and signing of punching medium upto Rs. 5,00,000/-.
• Audit & Payment of cash requisitions up to Rs. 5,00,000/-
• AAOs holding independent charge are authorized to render reports and returns direct to
main office with a copy to LAO/RAO concerned
• Authorized to countersign LPC in respect of industrial employees of MES, factories and other
organization
• To pass telephone bills issued by MTNL/BSNL and other bills like electricity, water and
ground rent etc. payable to Govt. Department
• Post audit of Rum/Cigarette allowance claims of JCOs/ORs paid for Imprest up to Rs. 5,000/-
• Signing of crossed postal orders in favour of CDA on account of cost of tender forms for
realization and credit to Govt. accounts
• To price all loss statements and expense vouchers up to Rs. 50,000/-
• To render audit report in case of store losses not due to theft, fraud or gross negligence up
to Rs. 20,000/-
• To sign DP Sheets
• Signing of cheques – When only one AO posted in the office
• Independent Charge – Can sign the cheques
• Annual identification of pensioners drawing pension covered by the new banking scheme
• Disbursement of pension as per delegation
• NE Group in PAOs office are authorized to sign tender memos up to Rs. 5,000/-

Level Jumping
• Two tier processing (Auditor and AAO) - for all bills up to the delegated financial powers of
AAO's
• Two tier processing (Auditor + AO/SAO) - for all bills valuing above the financial powers of
AAO's and up to RS. 2.00 lakhs
• Four tier processing (Auditor, AAO, AO/SAO & Group Officer) - for all bills exceeding Rs. 1.00
Crore in all offices except PCDA New Delhi
• Four tier processing (Auditor, AAO, AO/SAO & Group Officer) - for all bills exceeding Rs. 5.00
Crores in PCDA New Delhi
• In the absence of any Time Scale IDAS Officer in an independent sub-office, the PCDA/CDA,
after careful consideration and after recording speaking orders in each case, can authorize
one or more AOs in the sub-office to pass bills for a period not exceeding three months,
even where their value exceeds Rs. 1.00 Crore