ORGANISATIONAL  SETUP

The Principal Accounts Office plays a pivotal role by coordinating and controlling the functions of all the 13 Pay & Accounts offices spread across the Country in of the Ministry consolidating the monthly accounts received from them, preparing Appropriation Accounts in respect of four Grants of the Ministry, Statement of Central Transactions, and Finance Accounts etc and sending them to the Controller General of Accounts. 
Within the Principal A/ Cs office, there are four Sections:

The Administration section looks after all the administrative matters of all the offices falling under CCA. It is also responsible for the cadre management, training, court cases and disciplinary proceeding matters etc,     

LOC cell in Principal Accounts Office releases the Letter of Credit (LOC) to CPWD Divisions. It monitors and controls the cash management of over 310 Divisions of the CPWD.

Technical Advice section examines the technical issues referred to the office of CCA by Ministry and its offices. Banking arrangement of Receipts and Payment are also coordinated and managed by this section,  

Internal Audit wing of the organization performs internal audit of the Non-cheque Drawing DDOs and Cheque Drawing DDO’s of various units under the Ministry and the CPWD Divisions. Periodicity of Internal Audit depends on the size, volume of operation and State of accounts in the units to be inspected.   

The Principal Accounts Office plays a pivotal role by coordinating and controlling the functions of all the 13 Pay & Accounts offices spread across the Country in of the Ministry consolidating the monthly accounts received from them, preparing Appropriation Accounts in respect of four Grants of the Ministry, Statement of Central Transactions, and Finance Accounts etc and sending them to the Controller General of Accounts. 
Within the Principal A/ Cs office, there are four Sections:

The Administration section looks after all the administrative matters of all the offices falling under CCA. It is also responsible for the cadre management, training, court cases and disciplinary proceeding matters etc,     

LOC cell in Principal Accounts Office releases the Letter of Credit (LOC) to CPWD Divisions. It monitors and controls the cash management of over 310 Divisions of the CPWD.

Technical Advice section examines the technical issues referred to the office of CCA by Ministry and its offices. Banking arrangement of Receipts and Payment are also coordinated and managed by this section,  

Internal Audit wing of the organization performs internal audit of the Non-cheque Drawing DDOs and Cheque Drawing DDO’s of various units under the Ministry and the CPWD Divisions. Periodicity of Internal Audit depends on the size, volume of operation and State of accounts in the units to be inspected.  


Functions & Responsibilities of the Principal A /cs office:          

Budget work of the Ministries of UD & UEPA,

    Actions on Fiscal Responsibility & Budget Management Act’2003,

    Payment & Accounting function of Ministries of UD & UEPA,

    Management Accounting and MIS viz. expenditure monitoring and
       reviewing the receipts,

   Cash Flow Management,

   Cadre management of accounting staff in the Ministries,

   Computerization of all 13 PAOs,

   Human resource development and training of all staff in administrative
      matters, Information Technology, accounts and audit,

   Internal Control and Audit functions,

  Special Audit and Internal review of grantee Institutions,

   Monitoring of settlement of Audit paras and PAC paras,

   Banking arrangement for receipt & payment of both the Ministries,

  Liaison with the Ministry of Finance (CGA & Budget Division),

  Release of grants and watching the Utilization Certificates thereof,

  Rendering technical advice to the ministry on financial and accounting 
     matters.

  Main Publications: 

Monthly accounts for the Ministries,

Annual Head-wise Appropriation Accounts,

Finance Accounts,

 Statement of Central Transactions,

 Regular and periodic reporting to Ministries, Ministry of Finance and 
    O/o CGA,

Accounts at a Glance,

Annual Review of Internal Audit,

Performance Budget,

Training material for tailor made programs for staff for in house training.  

   Use of Information Technology:  

Accounting function in Principal Account Office (Pr AO) and Payment & Accounting functions in most of the Pay & Accounts Offices (PAOs) are fully computerized.            

PAOs have been using IMPROVE (Integrated Module for Voucher Level Incorporation), a DOS based programme, for compiling monthly expenditure transactions. This was developed by NIC. This is now replaced by a better Software, called  COMPACT.            

As a part of the drive and commitment given to the Finance Minister to fully computerize all the function in PAOs, COMPACT was developed by O/o Controller General of Accounts in consultation with NIC. COMPACT is comprehensive software that uses windows environment and work on client-server architecture. It has a very user friendly architecture which uses Sequential Query Language (SQL) as back end and Visual Basic (VB) as the front end tool. COMPACT has six modules, which include Masters, Budge, Pre-check, GPF, Pension & Compilation. COMPACT is operational in 10 PAOs out of total 13 PAOs. Site preparation is yet to be completed at remaining 3 PAOs.             

CONTACT is a DOS based programme developed in clipper application by NIC. This programme is used for consolidation of monthly accounts, received from field PAOs, in Principal Accounts Office.

CONTACT-ORA is new version designed using RDBMS Oracle. It incorporates following features:

     Bank Reconciliation,

     Budget Preparation & Monitoring,

     Annual Accounts – Appropriation Accounts & Finance Accounts,

     Authorization from other ministries and their monitoring,

     Journal Entries & other accounting adjustments,

     Trend analysis of various items of receipts/Expenditure,

CPFM (Centralized Pension Fund Management) is another programme used by PAOs. This is used for recording monthly Persion contribution by the employer and employees. This programme is also being developed by NIC in consultation with O/o CGA. This is in stabilization stage.