Office Manual II Vol.

Welcome

To

Training Session

On

OM Part II Volume I
 Office Manual II Vol. I

Objectives
• To pay the dues of Defence personnel, units and
formations as per entitlement and by due dates

• To pay for and adjust promptly all supplies and

services rendered to the Defence Services

• To ensure that the pay and provident fund accounts of

PBORs are maintained properly and correctly by the PAOs

• To provide accounting, financial and internal audit

information and Financial advice to the Defence
Services
 Office Manual II Vol. I

Hierarchy
• PCDA/CDA – Main Office

• Addl. CDA/Jt. CDA – Main Office/Sub Offices (i/c)

• DCDA/ACDA – Main Office/Sub Offices (i/c)

• SAO/AO – Main Office/Sub Offices (i/c)

• AAO – Main Offices/Sub Offices (i/c)

• Senior Auditors/Auditors/Clerks

• MTS
 Office Manual II Vol. I

Functions

• Payment

• Accounting

• Internal Audit

• Financial Advice
 Office Manual II Vol. I

Payment Functions
• Pay and Allowances of PBORs, Defence Civilians,
Industrial Employees, MES Civilians, MES
Industrial Employees and DAD Personnel

• Personal Claims

• Third Party Bills/Claims for Supplies &

Services

• Works Bills
 Office Manual II Vol. I

Accounting Functions
• Budget Estimates - Allotments

• Booking of Expenditure and Compilation

• Watching of Expenditure – Monthly Expenditure Return

• Settlement of Accounts with Other

Ministries/Departments and State Governments

• Review of Balances

• Reports and Returns

 Office Manual II Vol. I

Internal Audit Functions

• Pre Audit

• Post Audit

• Concurrent Audit

• Central Audit

• Local Audit
 Office Manual II Vol. I

Financial Advice Functions

• Financial Advice in the capacity of Internal
Audit Agency

Original Financial Advice/ Responding Financial

Advice

• Integrated Financial Advice

 Office Manual II Vol. I

Sections of Main Office

• Records

• Administration/AN Pay

• Accounts

• Disbursement

• Pay including Medical, Fund Cell & NPS

• Miscellaneous

• Stores Contract/Audit

• Transportation
 Office Manual II Vol. I

Sections of Main Office

• Engineering

• Internal Audit

• O & M

• Complaint Cell

• IFA Cell

• Office Automation

• ORs
 Office Manual II Vol. I

Sub Offices
• Area Accounts Office

• Pay Accounts Offices (ORs)

• Accounts Offices MES – AOs GE/AAOs GE/AAOs BSO

• Local Audit Offices/Regional Audit Offices

• UADEOs

• AO EHQrs
 Office Manual II Vol. I

Other Important information

• Regional PCDA/CDA deals with Army units and

formations

• All the MES offices in India irrespective of

the station, fall under the Payment,
Accounting and Audit jurisdiction of
Regional PCsDA/CsDA only

• There are Six Regional PCsDA and Six

Regional CsDA functioning in the Department
 Office Manual II Vol. I

Other Duties
• Cash Assignments

• Release of funds to Field Imprest Holders

• Release of funds to S&S Imprest Holders

• Inspection of sections of Main Office and

Sub Offices
 Office Manual II Vol. I

Other Duties
• Preparation of Job Description Sheets

• Examination of various proposals

• Sharing of information with other Controllers

• Reports and Returns

• Any other job assigned by CGDA from time to

time
 Office Manual II Vol. I

Records Section
 Office Manual II Vol. I

Duties and functions

• Diary and Despatch of Dak

• Maintenance of Office Library
• Stationery and forms
• Postage Account
• Books of Regulations
• Correction Slips to Books of Regulations
• Part I Office Orders
• Preservation and disposal/destruction of old
records
• Consignments by Rail/Air/Road
 Office Manual II Vol. I

Registration/Distribution of Inward Dak

• Letters
• Bills
• Valuable Documents
• Armed Forces Signals
• Reminders and Complaints
• Special Dak*
• Top Secret, Secret and Confidential Dak*
• D.O. letters*

* Done and controlled by Admin section

 Office Manual II Vol. I

Outward Dak

• Despatch of Dak received from the sections

• Maintenance of Despatch Registers
• Postage Account
• Franking Machine
• Service Labels
• Speed Post
• Ordinary Post
• Consignments
• Disposal Marking
 Office Manual II Vol. I

Office Library

• All the books and periodicals

• All the Codes and Manuals of the Department
• Regulations of Army, MES and other related
books
• Purchase and issue as per norms
• Index and catalogue
• Issues on loan
• Penalty in case not returned
• Correction slips
• Part I Office Orders
 Office Manual II Vol. I

Forms/Stationery

• Annual Indent to Controller of Printing

& Stationery
• Local Printing
• Receipt and distribution of forms
• Local Purchase of stationery
• Issue of stationery items against
indents from sections and sub offices
• Stationery Accounts
 Office Manual II Vol. I

Old Records

• Receipt of old Records from sections

• Registration
• Index preparation
• Arrangement of records section wise and Month
wise
• Retrieval of records when asked for
• Preservation up to the prescribed period
• Destruction and Disposal of old Records
• Cleanliness
• Safety Precautions
 Office Manual II Vol. I

Admin section & Admin Pay

 Office Manual II Vol. I

Administration Section

• Recruitment/Promotion/Retirement etc.
• Compassionate Appointments/Local Recruitment
• Postings/Transfers
• Leave, Attendance, Discipline and APARs
• Promotion Examinations
• Court Cases
• Service Books and Service Records
• Pension papers processing
• Service Verification
 Office Manual II Vol. I

Administration Section

• Custody of Cash
• Maintenance of Office Building, Furniture,
DAD works
• Office Security
• CSD Canteen
• Wet Canteen
• Diary and Monitoring/disposal of confidential
Dak
• D.O. Letters
• H.Qrs. letters
 Office Manual II Vol. I

Administration Section

• RTI Cell
• Hindi Cell
• Grievances/Complaints
• Allotment of DAD Quarters
• Associations activities – ROC Meetings
• Welfare Activities – Grants in Aid
• Application for outside employment
• Service Certificates
• NOC for passport
• Movable and Immovable property transactions
 Office Manual II Vol. I

AN Pay section

• Pay & Allowances

• Regular Pay Bills
• Supplementary Pay Bills
• Recovery of GPF and forwarding of schedules
• Recovery of NPS and forwarding of schedules
• Personal Claims like CEA, Medical, LTC &
TA/DA etc.
• Retirement Benefits
• GPF Advances/Final Withdrawals
 Office Manual II Vol. I

AN Pay section

• Imprest Account of Main Office/Sub Offices

• Office Contingencies
• Public Fund Account Cash Book
• House Building Advances
• Personal Computer Advances
• Demand Registers
• LPC in and Out
• Originating/Responding DID Schedules
• Recovery/payment of leave salary contributions
 Office Manual II Vol. I

Disbursement Section
 Office Manual II Vol. I

Disbursement Section

• Cash Assignments
• Custody of Defence Cheque Books
• Issue of Cheque Books to Sub Offices/DDOs
• Preparation of Schedule III
• Reconciliation of Schedule III and DP Sheets
• Uploading the payments through CMP
• Payments through NEFT/RTGS
• Payments through Cheques
• Reports and Returns
 Office Manual II Vol. I

Cash Assignment

• Powers of DAD officers to draw cheques

• DDOs like GEs, Station HQrs.
• Letter of credit in favour of DDO
• Authorizing the bank to make payments demanded
• Up to the limits specified
• Based on Budget & Payment liabilities
• Periodicity
• Release by Audit sections/D section
• Unexpended balances will be lapsed
• Reduction of Assignments
• Cash Book
 Office Manual II Vol. I

Defence Cheques

• Indents to Security Printing Press,

Nasik
• Stock taking and custody
• Issue of cheque books to the DDOs/Sub
Offices
• Periodical Stock Verification
• Destruction of Spoilt Cheques
 Office Manual II Vol. I

Payments

• SBI CMP
• Uploading, authorizing
• ECS/NEFT/RTGS
• Cheques
• Despatch of Cheque Slips
• DV, DP Sheet, Paid DV and Schedule III
• Rejections
• Postage account
• Sending back the paid DVs
• Reports and Returns
 Office Manual II Vol. I

Pay Section
 Office Manual II Vol. I

Objectives

• To pay salary and other dues as per entitlement

on due dates.

• To maintain all necessary records, correct and

complete in all respects, so as to ensure that
service benefits of employees are correctly paid
on due dates.

• To advise Administrative and Executive

authorities on matters relating to service
conditions and entitlements of Defence Civilians.
 Office Manual II Vol. I

Various aspects of work

• Regular Pay Bill

• Supplementary Pay Bill
• Pay Fixation
• CEA/Hostel Subsidy claims
• GPF advances/withdrawals
• Retirement Benefits like CGEGIS/Encashment of leave
• Processing of pension papers
• Verification of Qualifying Service
• Maintenance of Registers like DRs, NRC
• Part II O.O. Files/LF Guard Files
• Scale Audit
 Office Manual II Vol. I

Pay & Allowances

• Defence Civilians

• Industrial Employees

• MES Civilians

• MES IEs:- Medical/T Bills

• CEO, Cantonment Board

 Office Manual II Vol. I

Regular Pay Bills

• Audit of RPB – Last pay bill

• Addition/Deletion of names
• Supporting documents
• Recovery of demands/Advances
• Recovery of GPF/NPS
• Recovery of LF & Allied Charges
• Recovery of IT & EC
• Payment of Net Amount
• Scheduling of GPF, NPS, HBA, PC schedules
• Maintenance of records of paid DVs
 Office Manual II Vol. I

Supplementary Pay Bills

Pay fixation
• Promotion
• MACP
• Punishments
• Advance Increments
• Deputation/Reversion
Arrears
• Due Drawn Statement
• Payment/Recovery of Arrears
 Office Manual II Vol. I

Personal Claims

• CEA
• Retirement benefits like CGEGIS/EL encashment
• Processing of pension documents
• Final Settlement of GPF
• GPF withdrawals/Advances
• Refund Bills
• Cash Requisitions for Defence Industrial
Employees
• Medical Bills – Civilians/IEs
 Office Manual II Vol. I

Other items of work

• No Demand Certificates

• LPC in and out

• DID Schedules originating/responding

• Part II O.O. files/LF Guard Files

• Scale Audit

• Leave Salary and Pension Contributions

• Date of Birth – Month & year not known

 Office Manual II Vol. I

M Section
 Office Manual II Vol. I

Duties and functions

• Audit and payment of Contingent & Misc. Bills

• Misc. unit allowance like Mess Maintenance
Allowance
• Acquisition & Disposal of land & bldgs. by Cantt.
• Audit of Various Grants – Pre/Post audit
• Audit and payment of local purchase of stationery
• Payment to Survey of India for maps
• Adjustment of Audit Fee recovered from Cantt.
• Supply of Funds to Field Imprest Holders
• Conservancy and other related agreements
• Cash Assignment to Station Hqrs. - ECHS
 Office Manual II Vol. I

Audit of Contingent Bills

• Expenditure covered by Sanction

• Powers of sanctioning authority
• Splitting
• Authorized items only purchased
• Fair and Reasonable procedure
• Fund Availability
• Scales in respect of recurring/non
recurring charges
• Any other orders issued from time to time
 Office Manual II Vol. I

Documents to be verified - Bills

• Sanction
• IFA concurrence wherever necessary
• Supply Order
• Inspection Notes
• CRV
• Tax Invoice
• PBG wherever necessary
• Warranty/Guarantee
• Any other document specific to the
contract/supply
 Office Manual II Vol. I

Scheduling of CRVs to LAO

• IFA receives SOC

• Payment making agency receives documents

• Physical maintenance of stores and accounts is done

by the user

• LAO is supposed to verify credit in the ledger

• LAO gets input (CRV) from M section to verify the

same
 Office Manual II Vol. I

Conservancy agreements

• Cantonment Stations
• Non Cantonment Stations
• Concept of Principal Employer
• Working out the exact requirement
• Minimum wages
• Labour acts
• Timely conclusion of agreements
• Payment to Contractor
• Payment to Cantonment
 Office Manual II Vol. I

Various Grants

• Pre audit/Post audit

• Cash Requisitions
• Expenditure Statements
• Observations
• Watching for the replies
• Settlement of observations
• Audit progress register
• Reports and Returns
• Adjustment of MROs in respect of unutilized
amounts
 Office Manual II Vol. I

Field Imprest

• Cash Requisitions
• Cash Requisition books
• Compiling to the Regional CDA of own PAO
• Demand Intimation
• Acknowledgement for Demand Intimation
• Forwarding of compilation to Regional CDA
• Rectification of errors
• Relieving of Suspense by PAOs
• Reconciliation of 00/018/65 by PAOs
 Office Manual II Vol. I

ECHS Payments

• ECHS w.e.f. 01.04.2003

• Release of Cash Assignment
• Payments by Station H.Qrs.
• Cash Book
• Compilation of accounts
• Post Audit on line/manual
• Monitoring the replies by Executives
• ECHS poly Clinics
• Audit by LAO
 Office Manual II Vol. I

Stores Contract Section

 Office Manual II Vol. I

Objectives & Duties

• To make prompt payment for supplies and services

rendered by the contractors

• Payment of Cash Requisitions to S & S Imprest holders

and adjustment of S & S Imprest accounts summary

• Post audit of bills in respect of 100% payments made

by the units.

• Audit of sanctions issued by the lower CFAs (other

than Govt. of India)
 Office Manual II Vol. I

Objectives & Duties

• To scrutinize completed contract agreements and amendments there

of, cases of enhancement of rates, extension of contracts, etc

• To audit and payment of claims in respect of supplies made or

services rendered

• Scheduling of CRVs to LAOs for credit verification

• To schedule local purchase vouchers/ inspection notes and

duplicate copies of transport indents etc., to L.A.Os, for
verification of credits and to watch their return

• To deal with all work connected with the receipt and refund of
security deposits of contractors
 Office Manual II Vol. I

Scrutiny of CST

• That they are in conformity with rules in F.R. Part I and

Defence Procurement Manual as amended from time to time

• That no local purchase of stores is arranged, supplies of

which are made or required to be made by a central purchasing
authority, except with the concurrence of that authority

• That in case of combined tenders for vegetables, potatoes,

etc., the tender recommended for acceptance is the lowest
taking into account the rate quoted against each such article

• That the treasury receipts on account of cost of tender form

issued to contractors have been received
 Office Manual II Vol. I

Register of Contractors & Scrutiny

• L-1 only accepted. Otherwise justification/reasons

• IFA concurrence – In case overruled – Reasons
• Powers of CFA – With/without concurrence of IFA
• General Principles of Contracts laid down in FR I
• If controlled rates exist – Rates are within the
same
• Conditions reg. time limits/termination/delivery
• Different rates for various vegetables/fruits –
groups
• Transport contracts - standard rate system - % +/-
 Office Manual II Vol. I

Checks to avoid fraudulent alterations

• That the contract agreements are prepared in the same

handwriting and in ink throughout

• That blank spaces are either filled in or a line is

drawn through such spaces

• That there are no erasures and over writings and that

alterations have been attested by both the parties

• That rates including the percentage below or above

the schedule are expressed in figures as well in
words.
 Office Manual II Vol. I

Contractors Bills

Contractors bills are divided into two classes:-

• Bills for stores purchased locally for stock

in supply or store depots and for direct
delivery to consuming units

• Bills for hired transport including carriage

of personal baggage on transport indents and
of military passengers and their baggage on
the authority of road and river warrants.
 Office Manual II Vol. I

Audit of Contractors Bills

• Bills are prepared in ink and Vouchers are in prescribed

form
• They are in original - preferred by authorized person
• Supporting vouchers are complete in all respects
• All alterations in the documents are attested
• Sanction of the CFA – Ink Signed – IFA concurrence
• Provisions of DPM – Committees like PC/TEC/CNC etc.
• Arithmetic calculations and totals
• Inspection Note signed by both supplier and receiver
• Delivery period – CRV – Excess/short supplies
• Recoveries like LD, compensation etc.
• Willingness to receive 95% advance, 100% from CDA
 Office Manual II Vol. I

Advance copy of Supply Order

• Ink signed copy of the supply order /contract agreement/AT Note

• An ink signed copy of sanction of the CFA indicating UO Number and
date of IFA‟s concurrence, where applicable.

• A copy of the Techno- commercial evaluation and rejection details,

if any, in case of two bid system.
• A copy of the Comparative Statement of Tenders (CST) with price
bids.

• A copy of TPC/PNC proceedings, if held

• PAC certificate/OEM‟s Certificate/any other certificate that may be
peculiar to the procurement

• Specimen Signatures of sanctioning and countersigning authorities

• VAT/CST/Service Tax Registration No/PAN No.
 Office Manual II Vol. I

Documents submitted - Payment

• An ink signed copy of the Contingent Bill/Sellers

Bill/Invoice.
• Copy of Supply Order with UO No, date of IFA concurrence
• CRVs in duplicate, Inspection note
• Relevant documents/proof of payment in support of the
claim for statutory and other levies, such as Excise,
Customs duty clearance, Octroi, EPF/ESIC contribution,
Exemption certificate for excise duty/custom duty if
applicable.
• Bank Guarantee for advance if any. Guarantee/ Warranty
certificate
• The format for Bank guarantee/Indemnity bond where
applicable
 Office Manual II Vol. I

Documents submitted - Payment

• Delivery Period extension letter with CFA Sanction UO

No and date of IFA‟s concurrence where required
indicating whether extension is with or without LD.

• Details for electronic payment as per mandate form

• User acceptance

• In the case of AOC supplies – NAC – Not for stocking

• Any other document /certificate that may be provided

for in the supply order/contract
 Office Manual II Vol. I

Audit of CHT Bills

• Indent is marked original and bears the indent register number of the
Station Transport Officer. All the five parts of the indent are
completed in all respects and that all alterations are duly attested

• The extent of services rendered in Part III conforms to that indented

for in Part I and allotted by the Station Transport Officer in Part
II. Bills are countersigned by the Station Transport Officer.

• The officer to whom the stores were consigned or any other person
authorized by him has recorded a certificate on the requisition that
the transport requisitioned was actually supplied

• Indent for bullocks and for bullock carts for conveyance of stores,
etc., or labour for drawing water from wells, etc., specify the number
of hours during which they were actually utilized
 Office Manual II Vol. I

Audit of CHT Bills

• Number and date of the Area or Sub-Area or Station Order

authorizing the engagement of bullocks and labor for hired standing
transport duties is quoted on the indents

• Bills for hired transport supplied to the M.E.S. are verified by

the G.E. or the AO concerned and the code head is noted

• Number and date of receipt and issue vouchers under which the
stores are received/dispatched have been entered in Part III of
transport indent, duty slip, etc., by units/formations using hired
transport

• Rate adopted in Part V of the transport indent is correct

• Distance for which the KM rate is claimed is correct with reference

to the distance given in table
 Office Manual II Vol. I

Audit of CHT Bills

• When loading and unloading of railway wagons is done by a

contractor, in addition to the carriage supplied for the
conveyance of stores, a certificate signed by a commissioned
officer is endorsed stating "Consignments booked at vehicle
rates and loading and unloading done by the contractor

• When transport is detained due to reason beyond the control

of the contractor, e.g., bulky stores involving considerable
labor and time, or stores which for good reasons cannot be
released as originally anticipated, payment may be made on
hourly basis

• Bills preferred by contractor for the carriage of passengers

and personal baggage on the authority of road warrants are
supported by the warrants
 Office Manual II Vol. I

Measures to avoid double payments

• Entries in IT Register

• Linking with previous charges

• 100% check by another auditor

• Enfacement, Paid & Cancelled endorsements

 Office Manual II Vol. I

Attachment/prohibitory orders

• Pertains to a contractor or contract

• He is submitting bills to CDA regularly. Any security pledged
• Government order claiming from same person/firm/joint firm

• Once decided to implement, one copy (acceptance) sent to Court and

demand noted (second copy retained)
• Pay to court if any payment readily available to pay to court or
to be recovered from future payments

• If no payment is due to contractor intimate the court accordingly

• Any difficulties in giving effect to specific orders of attachment
from courts should be referred to Government solicitor - not the
court

• Government dues will have first claim

 Office Manual II Vol. I

Security Deposits

• Please refer to FR I class on Security Deposits

• Refund of Security Deposit – No Demand Certificate

• Can be released to GPA holder

• Period of limitation – 30 years from date of

deposit

• Attachment orders – Government dues will have

first claim
 Office Manual II Vol. I

Stores Audit Section

 Office Manual II Vol. I

Duties and objectives

• Cash accounts current of Military Farms and Remount Depots.

• Monthly accounts and annual productions account of Bakeries.

• Maintenance of statistics in connection with and the publication

and revision of rates, pricing of payment issue vouchers, loss
statements, service transport indents and adjustment of cost

• Audit of sale accounts and audit and payment of bills on account

of auctioneers‟ commission

• Watching verification of Credits of high value imported and

indigenous stores

• Payment of Sea freight and landing stages bills

 Office Manual II Vol. I

Duties and objectives

• Central purchase of stores in India.

• Adjustment of MROs for HSRs, recovery of losses and Hiring of

Transport for amenity purposes

• Recovery of extra expenditure incurred by the Defence Services in

connection with aid to civil powers

• Adjustment of claims for losses of stores in transit

• Financial review of the working manufacturing establishments

• Adjustment regarding recovery schedule of GPF /CGEIS /CGHS

Advances in respect of employees of temp. est. of Military Farms
 Office Manual II Vol. I

Military Farms

• Cash Assignments for MF Asst. Dir

• Receipt of Accounts from the MF (10 th of fol.
month)
Cash account
Capital account
Coupon account
Renewals reserve fund account
Annual account
• Quasi Commercial Basis
• Accounts are maintained on commercial basis.
Trading account and Capital Account etc
 Office Manual II Vol. I

Cash Account

• Abstracts of cash book

• List of cheques drawn on treasuries/the Bank

• List (in duplicate) of remittances supported by triplicate of MROs.

• Departmental transfer receipt and payments on supported by

requisite vouchers

• Cash balance report

• Statement showing the amounts paid to establishment and deductions

made

• List of cheques cancelled during the month

 Office Manual II Vol. I

Cash Account

• Statement showing charges booked under renewals reserve

fund

• Statement showing certain particulars regarding forage,

capital and coupon account

• Statement showing the details of military credit notes

and the amounts compiled during the month under Head-
Capital

• Monthly pay bill of permanent establishment

• Pay bill of temporary establishment

 Office Manual II Vol. I

Check of Cash Account

• Opening balances with closing balances of the previous month

• Check the progressive totals

• See that the budget provisions, as given from time to time, are
not exceeded and also check the progress of expenditure

• See that advances made to contractors are adjusted within the

time limit prescribed

• See that the balance of cash at the end of each month, as shown
in the cash book, is within the limit fixed

• After check, compile the P.M.

 Office Manual II Vol. I

Capital Account

• Capital value of all Land, Buildings, Plant, Machinery and

Live Stock of the Military Farm

• Compiled half yearly

• Value of capital articles of Rs. 200 and above, purchased

either from the new demand or the renewals reserve fund as
well as those transferred from other farms and departments,
will be added to the capital value

• Capital value of the Buildings, Plant, Machinery, and live

stock, which are condemned or destroyed or transferred to
other Military Farms and departments, will be charged off
from the capital account
 Office Manual II Vol. I

Coupon Account

• Cash realized by the sale of coupons is credited by the

managers of Military Farms under respective columns of
cash book

• Monthly statements showing the value of dairy produce sold

during the month, the value of money refunded to customers
for unused coupons returned by them, the value of coupons
sold and the balance on hand at the end of the month

• An annual account of coupons will be called for from the

managers of Military Farms and the closing balance shown
therein checked and agreed with that arrived at from the
monthly compilations
 Office Manual II Vol. I

Remount Depots

• Cash Assignment
• Receipt of Cash Account – monthly
• Preparation of P.M. and compilation
Audit of Account:-
• Sanction of Director for local purchase
• Verification of rates
• Sanction of Director for animals sold or destroyed
• Vouchers for stores purchased departmentally as
well as
from contractors are sent to the LAOs for
verification with returns of depots
 Office Manual II Vol. I

Bakeries

• Stock book rates, both for free as well as for payment

issues, are ordinarily published by the Branches of
the Ministry of Defence (Finance)

• Articles purchased locally and those supplied by

bakeries, Military Farms, etc., the rates are fixed
and published by PCsDA/CsDA

Articles of ASC Supply LP:

• Free issue rates are published by PCDA annually.
Generally same through out the year
• Payment issue rates are worked out annually. Revised
quarterly
 Office Manual II Vol. I

Bread produced in ASC Bakeries

• Free Issue Rates: Worked out after closing of

March Supplementary, considering the stock
book rates, overheads through out the Command
and decided on an average

• Recovery Rates: Annually for each station

separately. Cost of ingredients at payment
issue rates (LP/CP), bakery establishment
cost, cost of fuel and cost of
transportation. Rate published in station
order
 Office Manual II Vol. I

Bread obtained through contractors

• Free Issue Rates: Cost of flour and ingredients

consumed at free issue rates. Baking charges
paid to contractor. Transportation charges from
Depot to Contractor bakery and back

• Payment Issue Rates: Cost of flour and

ingredients consumed at payment issue rates.
Baking charges paid to contractor.
Transportation charges from Depot to contractor
and back. Transportation charges from Depot to
unit. Overhead charges included
 Office Manual II Vol. I

Pricing

• Payment Issue Vouchers

• Loss Statements
• Service Transport Indents
• Adjustment of MRO
• Loss statements received in triplicate
• After pricing – two copies to unit & one copy
to LAO
• If not found in Priced Vocabulary unit will be
asked to obtain payment issue rates from AHQ.
• In other cases, CDA will obtain from MOD (Fin.)
 Office Manual II Vol. I

Sale Accounts – surplus/obsolete/wastage

• Fixing of Reserve Guiding Price (RGP)

• Accepting bids below RGP
• CST
• MRO
• Other correspondence
• In case sold through DGS&D – Book Adjustment
• Auctioneer Commission
• In case of delay in deposit by purchaser,
interest is charged from the auctioneer
• Delay in lifting of stores
 Office Manual II Vol. I

Financial Review of Manufacturing Estts.

• Loss or profit on the year's working, reasons given

• Variation in holding as depicted by the OB & CB
• Fluctuations in prices of commodities - year's working

• Effect of indirect charges on working of the concerns

• Losses written off by Competent Financial Authorities
• Increase or decrease in out-turns as compared with the
previous year with reasons

• Variations in the value of obsolete and surplus stores

disposed off during the year as compared with the
previous year
• Any other point of interest
 Office Manual II Vol. I

T Section
 Office Manual II Vol. I

Objectives & Duties

• Advance of TA/DA – Demand Registers - Adj. Claim

• Permanent Duty – Advance – Adj. Claim – TA/DA,
Luggage and personal effects – Indication in LPC
• Advance of LTC - Adjustment
• Claims pertaining to items debitable to ATG
• Road and River journeys – with/without warrants
• Sea passage claims – Shipping companies
• Air passage and air freight
• TA on Retirement
 Office Manual II Vol. I

Audit of bills & payment

• Entitlements

• Authority for move and Part II O.Os. etc

• Tickets/Boarding passes and other supporting documents

• Provisions of TR/Government orders - from time to time

• Payment to Public Fund Account/Payment Authority/forwarding the

audited bills to M section/Executive for release of
payment/recovery of the amount

• Intimation of demands to Pay sections/audit offices/units - NDC

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IA Section
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Objectives & Duties

• Circulation of orders effecting Defence Services Receipts and

Charges and ensuring implementation

• Internal audit of Sanctions and Expenditure

• Examination of audit points received from sections of MO/Sub

Offices like AAOs/LAOs/RAOs/AO GE etc.

• Examination with a view to achieve economy

• Financial Advice to units and formations

• Rendition of consolidated reports – MFAI/IAR/AAC/Appropriation

Accounts/Monthly Progress Report/Monthly Briefing Report etc.
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Objectives & Duties

• Distribution of units among LAOs/RAOs

• Units moving in/out

• Approval of LAP of LAOs/RAOs – Watching LACRs

• Tour Notes/Super Review by IDAS

• LTARs/Draft Paras

• Follow up action on Objections raised during Internal Audit and

those reported in MFAI/IAR/AAC etc.

• Consolidated Annual Accounts of Cant Boards – through LAOs

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O&M Cell
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Objectives & Duties

• Rational Organization – Span of Control

• Scalar Process – Requirement of staff –
Scientific basis
• Preparation of Job Description Sheets

CDA (Army) Meerut - Pay & IA sections

PCDA (WC) Chandigarh - E & A/cs sections
CDA Patna - M & T sections
PCDA (SC) Pune - AN, R, D & Stores
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Duties

• Examination of suggestions – Suggestions Scheme

• Collection and supply of Data – Staff Inspection Unit

• Introduction of level jumping

• Standardization of Office Notes – Routine

• Re organization of office lay out – Quick flow – work

• O&M Studies – Proposals to eliminate duplication, redundancy

and bottle necks if any in the system

• Rendition of reports and returns to H.Qrs. Office

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Inspection

• Annual Inspection Programme

• Sections of Main Office – Yearly once
• Inspection of Sub Offices – As decided by PCDA
• Sample/random/specific/As decided by PCDA
• Inspection Report – Within 3 weeks – Two Parts
• Replies with in one month
• Monitoring the replies
• Settlement/further remarks and directions (if
any)
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H.Qrs. Inspection

• Inspection by H.Qrs. Office

• Review of Inspection
• Inspection Report
• Distribution to sections concerned
• Consolidation of Replies
• Verification of the progress of work
• Submission of Replies to H.Qrs. Office
• Settlement/further remarks/directions
• Circulation to the sections concerned
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Study of systems and procedures

• PCDA (SC) - Local Audit and stores

• PCDA BR - PCDA BR
• CDA Meerut - MES and Accounts
• PCDA (WC) - Pay and all. (civilians)
• PCDA (NC) - Records, forms used in
DAD
• Training of Officers staff
• In House
• Training Institutes in the Department
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Training

• Training and Development Policy – Training Manager

• Training of Officers staff
• In House Training – Calendar and conduct of courses
• Training Institutes in the Department
• Training Institutes of Other Central
Government/State Government Institutes
• Feed Back Reports
• Review of Training requirements from time to time
• Intimation to RTC/CENTRAD to take up in Training
Advisory Committee meetings/Apex Level committee
meetings
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CPGRAMS - Grievances

• Nomination of Grievance Officer

• Down Loading of complaints
• Registration – Internal
• Forwarding to Section/Sub Office
• Clearance/settlement by the section/sub
office
• Monitoring the status of grievances
• Examination of action taken
• Uploading on portal
• Reports and Returns
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IFA cell

• Acceptance of Necessity (AON) Stage: - This stage covers five aspects

viz. Necessity angle, Quantity vetting, Competence of CFA, Mode of
Tendering and Vetting of draft RFP.

• Technical Evaluation Committee (TEC) Stage: - This stage covers only one
aspect of advice on commercial clauses in TEC report

• Tender Evaluation Negotiation (TEN) Stage: - At this stage three aspects

viz vetting of CST, Brief for PNC and Nomination of rep are seen.

• Expenditure Angle Sanction (EAS) stage: - This stage covers four aspects
viz Decision on Acceptance/Re-tender/Apportionment, vetting of Draft
supply order/Contract/Sanction and allotment of U.O. number.

• Post Contractual Monitoring: - At this stage extension of Delivery Period

(DP), waiving/imposition of Liquidity damages, risk purchases and issue
of corrigendum to the supply orders etc are covered.
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EDP/OA

• Hardware/Software support to sections/sub offices

• Implementation of Projects - Tulip, Nidhi, Bhawan, Vishwak etc

• IT Budget- Procurement of Hardware and stationery

• Distribution to sections/sub offices based on indents
• AMC for Hardware

• Updating of software received from IT & SDC from time to time

– Soling of Problems reported by users
• Compilations and Budgetary Reports
• Web site/Kiosk management
• System Security – Pass words
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ORs cell

• Monitoring the progress of work – PAOs

• Circulation of orders and instructions to PAOs
• Consolidation of reports rendered by PAOs and
submission to H.Qrs. Office
• Coordination of efforts various PAOs
• Half yearly reviews and test checks
• Allotment of Imprest Account Numbers
• Settlement of transactions with Postal
Department and NSG MHA etc.
• AGIS/PLI schedules etc.
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Important Paragraphs
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