रक्षा लेखा महानियंत्रक
रक्षा मंत्रालय,भारत सरकार
रक्षा मंत्रालय,भारत सरकार
The Defence Accounts Department (DAD) which has lived through more than two and half centuries is one of the oldest departments under the Government of India. Its origin can be traced to the Military Pay Masters under the East India Company. In January 1750, the First Pay Master was appointed for paying the Garrison at Fort Williams, Calcutta. Payments to the troops in the field were made by a Commissary. In 1776 a Commissary General was appointed for regulating the accounts.
When the British Crown started administering India in 1858, there were Military Accountants General in the Presidencies of Bengal, Madras and Bombay.
The Department was re-named as Defence Accounts Department (DAD) on October 1st, 1951 and the Departmental Head designated as Controller General of Defence Accounts (CGDA). For more than three decades after independence, the DAD functioned under the administrative control of the Ministry of Finance. With the introduction of the Integrated Financial Advisor scheme in the Ministry of Defence from August 1983, the Department came under the administrative control of the Ministry of Defence.
Articles of War empowered British Government to appoint Military Pay Master, establishing the foundation of military financial administration.
The office of Commissary General was established to oversee military financial matters and logistics.
The Commissary General and Military Pay Master offices were amalgamated to form the Pay Master General.
The Commissary General was revived to control military stores, manage contracts, and audit all military expenditure.
The Commissary General was re-designated as the Auditor General of Military Accounts, and the Military Pay Master General was constituted to manage advances for military disbursements.
Military Finance Department with a Chief for the whole of India constituted. Under the Chief, functioned Controllers of Military Finance in each Presidency, and under each Controller functioned Examiners and Compilers. Board of Audit comprising Accountant General (also Auditor General) and Chief of Military Finance constituted.
In place of the Chief, Military Finance Department, the Accountant General to the Military Department was appointed.
Accountant General of the Military Department re-designated as Controller General of Military Expenditure.
Controller General of Military Expenditure re-designated as the Accountant General of Military Expenditure.
Military Accounts Department made subordinate to Finance Department due to formation of two separate departments — Army and Military Supply — replacing the Military Department.
Creation of Military Finance branch headed by the Military Accountant General. Financial Advisor (Military Finance) created in place of Military Finance branch.
Accounting of Military Works Expenditure transferred from the Comptroller & Auditor General to the Military Accountant General. CAG's role restricted to audit. Controller of Marine Accounts (now CDA Navy) formed in Bombay and Controller of the Royal Air Force Accounts (now CDA Air Force) formed in Ambala. Military Works accounting decentralised to various Controllers of Military Accounts. Post World War I, Army restructured into four Commands, each headed by a Controller.
Idea of centralised pension, earlier handled by each Controller, mooted — leading to creation of Controller of Military Accounts (Pensions), Lahore.
Hollerith machines introduced for data processing — a major step towards automation in military accounts.
With Army restructuring, the Military Accounts Department reorganised with CMA (North Western Command, Rawalpindi), CMA (Eastern Command, Ranchi), CMA (Southern Command, Pune), CMA (Central Command, Meerut), CMA (Pension, Lahore), and FCMA (Pune) for accounting, auditing, and advances to officers.
Fund work transferred from Eastern Command to Hollerith Section, Meerut.
Fund work transferred from Eastern Command to Hollerith Section, Meerut.
Military Accounts Department re-designated as Defence Accounts Department. Controllers of Military Accounts re-designated as Controllers of Defence Accounts. Military Accountant General re-designated as Controller General of Defence Accounts (CGDA).
First computer IBM-1401 installed at Meerut, marking the beginning of digital operations in Defence Accounts.
Defence Accounts Department initiated projects for construction of office and residential buildings across various locations.
National Institute of Management and Accounts (CDA Training) established at Meerut to enhance managerial and accounting capabilities.
Integrated Financial Scheme introduced in the Ministry of Defence. FA (DS) and DAD came under the administrative jurisdiction of MOD, improving financial control and efficiency.
With the advent of microprocessors, large-scale computerisation programmes started in areas such as Officers’ and Other Ranks’ Pay and Fund Accounts.
Regional Training Centres established at Meerut, Pune, Bangalore, and Calcutta to decentralise and expand training infrastructure.
Controllers of Accounts (Factories) re-designated as Controller of Finance & Accounts (Factories). Introduction of Integrated Financial Advisor (IFA) system for Air Force and Naval Headquarters.
IFA System extended to Border Roads and Army Headquarters. Functional Controllers for Other Ranks abolished, and responsibilities transferred to respective Controllers.
Inauguration of the Training and Convention Centre (Training Division) at CGDA Office, Brar Square, New Delhi.
Inauguration of the CGDA Headquarters Building at Ulan Batar Road, Palam, Delhi Cantt — a major institutional landmark.
Office of the Controller General of Defence Accounts, Ulan Batar Road, Palam, Delhi Cantt awarded ISO 9001:2008 Certification for quality management excellence.