UPSC

Indian Defence Accounts Service

Indian Defence

Indian Defence Accounts Service
Indian Defence Accounts Service

The Defence Accounts Department, headed by the Controller General of Defence Accounts is mandated to carry out internal audit of all expenditure and receipts besides accounting and payment functions. Secretary (Defence Finance)/FA(DS) functions in the dual capacity of representative of Ministry of Finance in the field of Defence Expenditure and as Chief Accounting Officer for the Defence Services, discharging this responsibility through the CGDA. Controller General of Defence Accounts as chief of Internal audit and SD(F)/FA (DS) as chief accounting officer support Defence Secretary in discharge of his role, responsibility as Chief Accounting authority of MOD.

The work of Internal Audit is carried out through the network of PCsDA/CsDA. This mandate for audit in the Defence Accounts Department is derived from the Military Finance Department in India, which was working under the crown. The mandate as above includes audit of sanctions accorded by all authorities lower than Govt. of India including Services Hqrs. The audit of each sanction is supposed to be carried out by PCDA/CDA before payments are released. While doing audit of sanction, it is verified that sanction has been accorded by the competent authority, financial concurrence obtained wherever required budget is available under relevant head of account and procurement is done at reasonable rate.

The broad and general principles on the basis of which audit by Defence Accounts Department is being conducted over Defence receipts and expenditure is laid down in the Defence Audit Code (available on website). The primary function of audit is to verify the accuracy and completeness of accounts to secure that all receipts are brought to account under the proper head, that all expenditure and disbursements are authorized, vouched and correctly classified and that the final account represents a complete and true statement of the financial transactions it purports to exhibit.

Further there are detailed instructions on the audit and inspection of the Stores and Public Fund Accounts of all Defence units and formations. These instructions are contained in Local Audit Manuals for the Army, Navy and Air Force. Percentage checks and periodicity of audit has been prescribed with reference to risk perception as per the IC-RM framework. The instructions are periodically reviewed with reference to chance of risk assessment and mitigation of the risks in the prescribed procedures. Internal Audit is carried out primarily by the Principal Controllers and Controllers of Defence Accounts through the Zonal/Area Accounts Offices, Local Audit Officers (LAOs) and the Regional Audit Officers (RAOs) working under them. Similarly, the internal audit of Ordnance Factories & Ordnance Factory Board is conducted by Chief Internal Auditor (OF) located at Kolkata.

The Audit conclusions/findings relating to serious irregularities are submitted to the SDF/FA(DS) and Defence Secretary in the form of Internal Audit Report and follow up action is taken by the concerned PCsDA/CsDA. The result of internal audit of all Defence Establishments is being reflected in the Annual Audit Certificate being rendered by the CGDA for inclusion in the Appropriation Account, which are countersigned by C&AG and placed in Parliament.

Indian Defence Accounts Service

Indian Defence Accounts Service
Indian Defence Accounts Service

The Department of Defense Accounts, led by the Director-General of Security Accounts, is authorized to conduct an internal audit of all costs and receipts other than accounting and payment services. The Secretary (Defense Funds) / FA (DS) serves in two positions representing the Ministry of Finance in the Defense Costs sector and as the Accounting Officer of the Defense Services, issuing this responsibility through the CGDA. The Director-General of Defense Accounts as the head of internal audit and SD (F) / FA (DS) as the accounting officer supports the Secretary of Defense in fulfilling his role, responsible as the MOD Chief Executive Officer.

Internal Audit Work is done through the PCsDA / CsDA network. This audit authority in the Ministry of Defense was taken from the Indian Finance Ministry, which operates under the crown. The above mandate includes an examination of sanctions imposed by all government officials. of India including Services Hqrs. Each payment test must be done by PCDA / CDA before payments can be made. During the investigation of sanctions, it is ensured that the sanctions are issued to a competent authority, financial consensus wherever the required budget is available under the head of the relevant account and the purchase of goods is made at fair value.

Comprehensive and general principles based on the Audit Department’s audit of Defense receipts and the costs set out in the Security Audit Code (available on the website). The primary function of the audit is to ensure the accuracy and completeness of the accounts to ensure that all receipts are properly monitored, that all expenses and payments are authorized, verified and appropriately accounted for and that the final account represents complete and accurate information. a statement of financial activity intended to show you.

In addition there are detailed instructions for auditing and auditing stores and Government Fund Accounts for all Defense units and agencies. These instructions are contained in the Local Audit Manuals for the Army, Navy and Air Force. Percentage testing and audit time is determined based on risk identification by the IC-RM framework. The instructions are periodically updated with regard to risk assessment and risk reduction in prescribed procedures. Internal Audit is done primarily by Managers and Accountants of Defense Security through Local / Area Account Offices, Local Accounting Officers (LAOs) and Regional Accounting Officers (RAOs) under which they operate. Similarly, the internal audit of the Ordnance Factories & Ordnance Factory Board was conducted by the Internal Auditor (OF) based in Kolkata.

Research findings / findings related to irregularities are submitted to the SDF / FA (DS) and the Secretary of Defense in the form of an Internal Audit Report and follow-up steps are taken by the relevant PCsDA / CsDA. The result of the internal audit of all Defense Institutions is set out in the Annual Audit Certificate issued by the CGDA for depositing into the Appropriation Account, which has been re-signed by C & AG and submitted to Parliament.

Indian Defence Accounts Service

Indian Defence Accounts Service
Indian Defence Accounts Service

The Department of Defense Accounts, headed by the Director-General of Security Accounts, is authorized to conduct an internal audit of all costs and receipts other than accounting services and payments. The Secretary (Defense Funds) / FA (DS) serves in two positions representing the Department of Finance in the Defense Costs sector and as the Accounting Officer in charge of Security Services, issuing this responsibility through the CGDA. The Director-General of Defense Accounts as the Head of Internal Audit and SD (F) / FA (DS) as the accounting officer supported the Secretary of Defense in fulfilling his role, responsible as the MOD Chief Executive.

Internal Audit work is done through the PCsDA / CsDA network. The Audit Officer of the Ministry of Defense has been transferred to the Indian Treasury, which operates under the crown. The above mandate includes an examination of the sanctions imposed by all government officials. of India including Services Hqrs. Each payment test must be done by PCDA / CDA before payments can be made. During the investigation of sanctions, it is ensured that sanctions are issued to a competent authority, financial consensus wherever the required budget is available under the appropriate account head and procurement of goods is made at fair value.

Comprehensive and general principles based on the audit of the Audit Department and the costs set out in the Security Audit Code (available on the website). The primary function of the audit is to ensure the accuracy and completeness of the accounts to ensure that all receipts are properly accounted for, that all expenses and payments are authorized, verified and calculated and that the final account represents complete and accurate information. a financial performance statement intended to show you.

In addition there are detailed audit instructions and audit firms as well as Government Treasury Accounts for all Defense units and agencies. These instructions are contained in the Local Audit Manuals for the Army, Navy and Air Force. Percentage of examination and study time is determined based on risk identification by the IC-RM framework. The instructions are periodically updated with regard to risk assessment and risk reduction in prescribed procedures. Internal Audit is done primarily by security accountants and bookkeepers through Local / Regional Account Offices, Local Accounting Officers (LAOs) and Regional Accounting Officers (RAOs) under which they operate. Similarly, an internal audit of the Ordnance Factories & Ordnance Factory Board was conducted by the Kolkata-based Internal Auditor (OF).

The findings / findings related to the irregularities are submitted to the SDF / FA (DS) and the Secretary of Defense in the form of an Internal Audit Report and follow-up steps are taken by the relevant PCsDA / CsDA. The result of the internal audit of all Defense Institutions is set out in the Annual Audit Certificate issued by the CGDA for inclusion in the Appropriation Account, which has been re-signed by C & AG and submitted to Parliament.

Indian Defence Accounts Service

Indian Defence Accounts Service
Indian Defence Accounts Service

Every part of the application must be completed by the candidate in his or her hand with a blue point pen
only.

Before applying for a job, candidates must ensure that you meet the eligibility criteria and so on
conditions. The hiring authorities will be free to refuse an application that does not meet the required conditions, at
any hiring category and if appointed by mistake, those persons must be terminated
at work if appointed.

No (NO) request will be accepted in person or by another representative. I
The request must be sent to the recipient only under the REGISTERED / IMMEDIATE post. Application
Normal Post & Courier posts etc. will not (CANNOT) be accepted. The unit will not (IZO
NOT) you will be liable for any kind of postal delay in receiving the request or sending
confession cards. Two applications will not (CANNOT be accepted) in one envelope.

No (NO) travel expenses will be allowed for testing. The nominees will do their own thing
seating / sleeping plan for inspection. The government or unit with the details of conducting the tests will not be
responsible for any damages in the event of injury / death of a candidate during various tests.

Indian Defence Accounts Service
Indian Defence Accounts Service

The date, time and place of the test will be stated on the Consent card. There is no separate book except Accept
The card will be issued. During the examination the candidates must have a real stamp
Welcome Card sent by this unit, all START certificates supporting age, qualifications,
information, category and registration certificate derived from their geographical names on the Employment Exchange
registered with them. People who do not have a Consent Card or original certificates will not
it is pleasing.

Incomplete, incorrect, incorrectly completed application, without signature, without photo,
a photo wearing a cap and colored mirrors / glasses, with or without attaching certified copies
photographs / documents by providing the A / B Group Gazette Officer or equivalent if the requester is available
who are under / over the age of the last day of receipt of the application will be rejected on the basis of any exception
reasons / notice. The application may also be rejected for any other reason as determined by the Board
The police.

Candidates live with more than one spouse or are married to another partner while the first spouse
you are eligible to apply, if such conditions arise from any category of hiring or posting.
the appointment phase shall be terminated by the designating officer.

Students already employed at the Center / State Govt / PSU offices should apply.
with the appropriate channel delivery certificate and the ‘Counter Certificate’ from
employer.

Indian Defence Accounts Service

Indian Defence Accounts Service
Indian Defence Accounts Service

The number of students who will be called for the written examination will be limited to ten times
space numbers. The percentage of marks on the bench will be adjusted equally according to the number
of applicants. Since applications can be shortlisted, only the fulfillment of important qualifications once
the information does not entitle any candidate to submit a written / physical examination. Everything
The received applications will be processed / sorted and the Selection Board / Management Board (s) staff will be processed
detailed will arrange for written tests, physical & physical tests. Selection Board / Staff Board
you have the right to call only tested candidates and will not please any
books about this.

Selected panel equal to the number of posts that are notified and based on the performance of
those who will be written on the test will be done. All candidates on the selected panel will be provided
appointment is based on medical competence, police certification, education and Caste certification
confirmation before actual appointment. The backup panel will be used firmly as appropriate only on
if a candidate from the selected panel refuses to be nominated or is withdrawn. The save panel will do
will not be used for any subsequent leases i.e. additional vacancies in the same year or next year

Indian Defence Accounts Service

The applicant who opposes the OBC category will attach and produce “Another Return Class”

a certificate valid for Central Government and not a valid “Back Class” certificate

signed by the appropriate authority.

The Executive Authority or Designated Officer has the right to withdraw

vacancies and terminate appointments during the trial without setting out any reasons.

The contents of the application form and the examination and other tests will be in Hindi / English only.

The date of publication of the advertisement will be the first day of counting the number

application submission dates.

Indian Defence Accounts Service
Indian Defence Accounts Service

Indian Defence Accounts Service

The hiring process can be canceled / suspended / postponed without any provision

for some reason. The decision of the Appeal Tribunal will be final and no (NO) appeal

it is pleasing. Appointments will be made in accordance with the latest amendments and all existing Government

Rules and Regulations.

All nominees must have passed each examination. Candidates noPassing on any exam will not (NOT) be allowed to appear in the following (tests). Minimu

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