- The Defense Accounts department serves the three Defence Services, DRDO,
Border Road Organisation, Ordinance factories and other inter-services
- 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.
- The 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: 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.
- Five Regional Controllers of Defence Accounts who are co-terminus with
the five commands of the Indian Army function at field level.
- Four Internal Financial Advisers are in each key service headquarters to
assist the authorities.