INDIAN DEFENCE ACCOUNTS SERVICE (IDAS)

The Indian Defence Accounts Service as formed in the year of ………… with a cadre size of 418 posts under the cadre controlling authority of Ministry of Defence. The source of their recruitment (in percentage) was through direct recruitment, by promotion an by lateral entry (if any).

Service hierarchy:

Grade	Pay scales	Designations in field	Designations in headquarters	Any other Designation
Junior time scale	8000-275-13500	Assistant controller of Defence accounts
Senior time scale	10000-325-15200	Deputy controller of defence accounts
Junior administrative grade	12000-375-16500	Joint controller of defence accounts
Selection grade	14300-400-18300
Senior administrative grade	18400-500-22400	Controller of defence accounts
Higher administrative grade	22400-525-24500	Principal controller of defence accounts / Addl. Controller general of defence accounts
	26000 (fixed)	Controller general of defence accounts		Financial Adviser (Defence Services)

Brief write up on the service outlining the main functions etc. including areas where interaction and coordination with other services is essential:

The Indian Defence Accounts Service caters to the in-house accounting, financial advice needs of the three Defence Services, DRDO, Border Road Organisation, Ordinance factories and other inter-services organisations. The Controller General of Defence Accounts (CGDA) is the Head of the Indian Defence Accounts Service and functions as internal Financial Adviser and Chief Accounts Officer to the three Services Chiefs. CGDA is fully involved by the Ministry of Defence in policy formation on all matters relating to pension, delegation of financial powers, accounting procedures, changes in terms and conditions of work contracts and procedures on Internal Audit for Defence and their update. The Financial Adviser (Defence Services) heads the Finance Division of the Ministry of Defence which comprises three main Departments, namely, Department of Defence, Department of Defence Production and Supplies; and Department of Defence Development and Research which are each headed by a Secretary to the Government of India. The Addl. Controller General of Defence Accounts (Audit) and Addl. CGDA (inspections) assist the CGDA at the headquarters. Their role in providing terms of increase in budget, volume of transactions and complexity of functions. There has been a shift in emphasis from accounting as a means of expenditure control to an effective tool of management with a view to obtaining optimum utilization of the resources in each of the budget centres. At the field level there are five Regional Controllers of Defence Accounts who are co-terminus with the five commands of the Indian Army. Four Internal Financial Advisers have been positioned in each key service headquarters to assist the authorities.