Indian Defence Accounts Department Audit

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Questions and Answers

What is the primary role of the audit rulings provided by He/She in consultation with the Ministry of Defence (Finance)?

To prepare the Annual Consolidated Balanced Accounts of Defence Services

To guide the Comptroller and Auditor General on Defence expenditure

To resolve doubtful points arising from internal audit (correct)

To conduct statutory audits on behalf of the D.G.A.D.S.

What type of audit does the D.G.A.D.S. exercise on behalf of the Comptroller and Auditor General?

Financial audit

Statutory audit (correct)

Internal audit

Compliance audit

What is the primary responsibility of He/She regarding personnel management?

Conducting regular inspections of all offices of the DAD

Coordinating with the Government on office and residential accommodation

Preparing the Annual Consolidated Balanced Accounts of Defence Services

Assessing the requirements of officers and establishment for the whole Department (correct)

What is the purpose of He/She sending officers and staff on deputation to other Government Departments and Public Sector Undertakings?

At his/her discretion Signup and view all the answers

What is the primary role of He/She in budgeting and allocation of funds?

Coordinating funds requirements of various Controllers' organisations Signup and view all the answers

What is the purpose of He/She conducting regular inspections of all offices of the DAD?

To identify areas for improvement and ensure efficiency Signup and view all the answers

What is the final destination of the Annual Consolidated Balanced Accounts of Defence Services prepared by He/She?

The Comptroller and Auditor General Signup and view all the answers

What is the relationship between He/She and the Government of India?

He/She provides advice on all questions of audit and accounts procedure Signup and view all the answers

What is the purpose of the super review of accounts by IDAS officers?

To identify failures in local audit and report to C.G.D.A. Signup and view all the answers

What is the role of Principal Controllers/Controllers in relation to new contracts?

To exercise prescribed check over new contracts to ensure compliance with Financial Regulations Signup and view all the answers

What is the frequency of submitting a report on the extent of super review carried out during a financial year?

Annually in April Signup and view all the answers

What should a Principal Controller/Controller do if they desire to relax audit temporarily in a matter concerning their own office or subordinate offices?

Refer the case to C.G.D.A. for obtaining prior concurrence Signup and view all the answers

What is the purpose of the detailed inspection of LAOS/RAOs office?

To identify failures in local audit and report to C.G.D.A. Signup and view all the answers

What is the role of the C.G.D.A. in relation to the report on the extent of super review carried out during a financial year?

Receiving the report on the extent of super review carried out during a financial year Signup and view all the answers

What is the responsibility of the Accounts Officer (DAD) HAL, Hyderabad?

Verification of cost ledgers in respect of bills relating to cost plus Signup and view all the answers

What is the role of the Local Audit Officers and Regional Audit Officers (MES)?

Local audit of Stores Accounts and Inspection of cash accounts of Army Units and Formations Signup and view all the answers

What is the function of the Office of the Principal Controller of Defence Accounts, New Delhi?

To make payments of all bills relating to salaries, TA/DA and Miscellaneous claims of personnel of Ministry of Defence Signup and view all the answers

What is the responsibility of the Accounts Office (DAD) Ministry of Defence (Civil) New Delhi?

To make payments of all bills relating to salaries, TA/DA and Miscellaneous claims of personnel of Ministry of Defence Signup and view all the answers

How are Local Audit Officers designated at a station where there is more than one such officer?

Alphabetically, for example L.A.O.(A), L.A.O.(B) etc. Signup and view all the answers

What is the section responsible for foreign payments in the Office of the Principal Controller of Defence Accounts, New Delhi?

Foreign Signup and view all the answers

What is the role of the Accounts Officer (DAD) HAL, Kanpur?

Not mentioned in the text Signup and view all the answers

How many sections are there in the Office of the Principal Controller of Defence Accounts, New Delhi?

10 Signup and view all the answers

Study Notes

Audit Rulings and Consultation

CGDA gives audit rulings in consultation with the Ministry of Defence (Finance) on doubtful points arising from internal audit.
These audit rulings refer to internal audit by the Defence Accounts Department, not statutory audit by the D.G.A.D.S. on behalf of the Comptroller and Auditor General.

Assistance to the Government

CGDA assists the Government of India with advice on all questions of audit and accounts procedure relating to Defence expenditure.

Personnel Management

CGDA maintains up-to-date and relevant information relating to personnel management.
CGDA assesses the requirements of officers and establishment for the whole Department and posts them to various offices according to their requirements.
CGDA sends officers and staff on deputation to the Ministries and other Government Departments and Public Sector Undertakings.

Co-ordination and Budgeting

CGDA co-ordinates and pursues projects of office and residential accommodation required by the Department at various stations.
CGDA co-ordinates the funds requirements of various Controllers' organisations and prepares the budget for the Department.
CGDA makes budgetary allocation of funds to the Controllers and watches utilisation.

Inspection and Accounting

CGDA conducts regular inspection of all offices of the DAD, including the Headquarters office.
CGDA prepares an Annual Consolidated Balanced Accounts of Defence Services Receipts and Charges and sends them to the Director General of Audit, Defence Services.

Principal Controllers/Controllers

Principal Controllers/Controllers arrange for the super review of the accounts of typical units and formations.
Principal Controllers/Controllers submit a report about the extent of super review carried out during a financial year with a brief note on the important points noticed in super review.
Principal Controllers/Controllers exercise prescribed check over new contracts to see that they are in order and consistent with the rules.

Relaxation of Audit

If a Principal Controller/Controller desires to relax audit temporarily, they should refer the case to CGDA for obtaining prior concurrence.

Accounts Officers

Accounts Officer (DAD) HAL, Hyderabad carries out audit checks on behalf of DAD and financial (cost) checks on behalf of the Ministry of Defence (Finance Division).
Accounts Officer (DAD) HAL, Hyderabad is responsible for payment of bills preferred by HAL for services rendered to I.A.F. and payment of an account including adjustment of final bills relating to the supply of SSBI Missiles to Army/Air Force.

Local Audit Officers and Regional Audit Officers

There are Local Audit Officers and Regional Audit Officers (MES) under the Controllers' offices for local audit of Stores Accounts and Inspection of cash accounts of Army Units and Formations.

Principal Controller of Defence Accounts, New Delhi

The office of the Principal Controller of Defence Accounts, New Delhi consists of 10 sections: Record, Administration, Accounts, Disbursement, Pay, Transportation, Foreign, RCPO Cell, Stores Section, and Fund Cell.
The Principal Controller of Defence Accounts, New Delhi has jurisdiction over the Accounts Office (DAD) Ministry of Defence (Civil) New Delhi.

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Description

This quiz covers the roles and responsibilities of the audit authority in the Indian Defence Accounts Department, including consultation with the Ministry of Defence and provision of advice to the Government of India.