O SlideShare utiliza cookies para otimizar a funcionalidade e o desempenho do site, assim como para apresentar publicidade mais relevante aos nossos usuários. Se você continuar a navegar o site, você aceita o uso de cookies. Leia nosso Contrato do Usuário e nossa Política de Privacidade.
O SlideShare utiliza cookies para otimizar a funcionalidade e o desempenho do site, assim como para apresentar publicidade mais relevante aos nossos usuários. Se você continuar a utilizar o site, você aceita o uso de cookies. Leia nossa Política de Privacidade e nosso Contrato do Usuário para obter mais detalhes.
Ministry Of Defence
Department of Ex-
Defence Research &
Finance Division in the Ministry of Defence deals with
all matters having a financial implication. This
Division is headed by Secretary (Defence
Finance)/Financial Adviser (Defence Services) and is
fully integrated with the Ministry. It performs an
The Ministry of Defence enjoys enhanced delegated
financial powers to facilitate quicker decision making.
These powers are exercised with the concurrence of
the Finance Division.
Finance Division prepares and monitors Defence
Services Estimates, Civil Estimates of the Ministry of
Defence and the Estimates in respect of Defence
To examine all Defence matters having a financial bearing.
To render financial advice to the various functionaries of
Ministry of Defence and the Services Headquarters.
To act as integrated Finance Division of Ministry of Defence.
To assist in the formulation and implementation of all
schemes / proposals involving expenditure.
To assist in the formulation and implementation of Defence
To prepare Defence Budget and other estimates for the
Defence Services, Civil Estimates of Ministry of Defence,
estimates in respect of Defence Pensions and to monitor the
progress of the scheme against the budget.
To exercise post-budget vigilance to ensure that
there are neither considerable shortfalls in
expenditure nor unforeseen excesses.
To advise heads of branches of the Armed Forces
Headquarters in the discharge of their financial
To function as the accounting authority for the
To prepare the Appropriation Accounts for the
To discharge the responsibility for payments and
internal audit of Defence expenditure through
the Controller General of Defence Accounts.
Controller General of Defence Accounts as the
Head of the Department.
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,
The organization of the Defence Accounts
Department corresponds broadly to the
organization of the three Services.
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
The manufacturing accounts of Ordnance
factories and the Naval Dockyard and the store
accounts of the Ordnance factories are also kept
by the Defence Accounts Department.
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.
In addition, it also caters for Defence
Research & Development Organisation, the
Canteen Store Department, the Coast Guard,
the Border Roads Organisation and Inter-
Service Organisations under the Ministry of
“ We strive to achieve excellence
and professionalism in
accounting and financial
services and in performing
“The Defence Accounts Department is
committed to render efficient, correct
and prompt accounting, payment and
financial services leading to customer
satisfaction. It is also committed to
render efficient audit services to
ensure public accountability”