GS 2: Governance

Why in News?

Shri Rajendra Kumar Nayak took over as the 52nd Controller General of Defence Accounts. He is from the Indian Defence Accounts Service.

Defence Accounts Department (DAD):

• Defence Accounts Department, with the Controller General of Defence Accounts at its head, functions under the administrative control of the Financial Adviser (Defence Services).
• The duties of the Defence Accounts Department are broadly audit, payment and accounting of all charges pertaining to the Armed Forces, including bills for supplies and services rendered and for construction/repair works, pay and allowances miscellaneous charges, pensions, etc.
• The Department is also responsible for the audit of cash and stores account kept by the various units and formations (including arsenals, workshops and storage depots) in the three services and maintenance of pay accounts of Army Officers and combatants of Army.
• They also maintain Accounts relating to works services and audit the construction and other accounts relating to works project maintained by Military Engineer Services.
• In addition to the duties mentioned above, the Controller of Defence Accounts function as Local Financial Advisers to the General Officers Commanding-in-Chief of Commands, Area Commanders, etc.
• The Defence Accounts Department comes under the Ministry of Defence with the Controller General of Defence Accounts as the Head of the Department.
• The organization of the Defence Accounts Department corresponds broadly to the organization of the three Services. In addition, it also caters for the Ordnance Factories.