Controller General of Defence Accounts (CGDA) is one of the oldest government organisations in India. CGDA operates under the Defence Accounts Department (DAD) of the
Ministry of Defence of India. Its origins goes back to the
Article of War adopted by the
British Parliament in April 1747. Regulation 17 of the articles empowered the Government to appoint a Military Pay Master for disbursing the Pay & Allowances of the officers,
non-commissioned officers (NCOs) and private men.
Military Pay Master General, Purser General and Pay Master General were the fore-runners of Commissary General, in modern parlance Controller of Defence Accounts.
Defence Accounts Department has evolved over the last 250 years and is now in charge of the payments, accounting, financial compilation of reports, internal financial advice and internal audit of the expenditure and receipts of
Army,
Navy,
Air Force, Ordnance Factories, Research & Development Organisation and Inter-Service Organisations. Similar services are also provided to Defence related organisations such as the Border Roads, the Coast Guard and the Canteen Stores Department.The Defence Accounts Department (DAD) which is headed by Controller General of Defence Accounts(CGDA) is at present responsible for the Financial Advice, Payments, Accounting and Internal Audit of the Expenditure and Receipts of the Defence Services and other Defence-related Organizations such as the Indian Coast Guard, the Border Roads Organisation and the...
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