JOB DESCRIPTION SHEETS & QUESTION BANK Principal Controller of Defence Accounts (Air Force), Dehradun
PREFACE The standardized training material in respect of Air Force Module has been prepared to ensure that updated training material as well as the best practices are available to all the officers / staff of the PCDA (AF) organization. The training material has been prepared in two volumes - information regarding working of various Sections in the Main Office and the Local Audit Offices as well as recently introduced AUDOLS in the Air Force have been incorporated in Volume - I, while Volume - II contains Job Description Sheets (JDS) Section-wise and a set of questions prepared by the respective Sections. This is the first attempt in the PCDA (AF) organization to standardize the training material as advised by the HQrs. Office for the benefit of its users. The soft copy of the training material is also available on CD in O & M Section which can be used as and when required. I would like to enjoin upon all the officers and staff members to make full use of this updated training material in improving their professional skills. I would also like to compliment the officers and staff involved in the preparation of this material. Dehradun 13.06.2007 Mrs. U.G. Antony, IDAS Pr. Controller (AF)
JDS FUNCTIONAL SECTION IN PCDA (AF) DEHRADUN Section Particulars Page No. Section 1 Imprest section 1-26 Section 2 Pay section 27-76 Section 3 TA section 77-98 Section 4 M Section 99-130 Section 5 Store Section 131-150 Question Bank 151-176
SECTION 1 IMPREST SECTION 1. Scrutiny of Estimate of Cash Assignment Requirements. 1 2. General Scrutiny of Cash Accounts 3 3. Scheduling of Cash Account Vouchers 14 4. Watching of Expenditure under Locally Controlled Heads 16 5. Reconciliation of Suspense Head 0/018/60 18 6. Reconciliation of Amounts Compiled To Suspense Head 00/018/60. 20 7. Procedure Under Automation 23
SECTION 2 PAY SECTION 1 General scrutiny of of pay bill-cum-acq rolls of gp d civ. (non- industrial) 27 2 Post audit pay bill-cum-acq. rolls Gp. D (non industrial) civilians 29 3 Post audit Acq. rolls of casual labour employed on IAFA-497. 33 4 Post audit of pay bills of family planning staff and anti malaria lascars 34 5 Post audit of over time allowance claims 35 6 Post audit of night duty allowance claims 36 7 Audit of claims on accounts of bonus (productivity linked and adhoc) 37 8 Pre-audit of final claims 38 9 Audit of terminal/death/ retirement gratuity claim in respect of gp. D civilians (non industrial) 39 10 Post audit of immediate relief claims 41 11 Audit of leave encashment claims 42 12 Checking of pay fixation performa for in-situ promotion 43 13 Checking of L.P.C.- cum-data-sheet 44 14 Pre. audit of med. claims 47 15 Implementation of New Pension Scheme in r/o Gp D civilians (Non Industrial) 51 16 Procedure of receipt and disposal of rent bill in respect of civilians employed in air force other than those whose accounts are maintained through IRLA 56 17 Maintenance of Registers 58 Annexures 59
SECTION 3 TA SECTION 1 Audit advance of TA/DA/LTC 77 2 Debit action of outstanding demand through IRLA. 79 3 Audit of foreign TA claims 80 4 Audit of temporary duty claims 84 5 Audit of L.T.C. claims AF officers. 85 6 Scrutiny of railway warrant/ form 'D' 88 7 Payment of VIP crew bill 94 8 Audit and payment of bills of air India in respect of air passage provided to air force personnel deputed on temporary/courses of instruction or posting abroad 96
SECTION 4 MISC. SECTION 1 Audit of cash account vouchers- general 99 2 Audit of minor training grant 104 3 Audit of education training grant bills 106 4 Local purchase of stationery Pre-Audit 108 5 Audit of P&T bills/trunk circuit bills 110 6 Entertainment grant for the Chief of the Air Staff/ Vice Chief of the Air Staff/ Commandant AFA, Hyderabad /AOC-in-Command 112 7 Payments made in satisfaction of court decrees 114 8 Reimbursement of the purchases of approved pattern of service spectacles 116 9 Book binding/conservancy contract/misc. contracts of Air HQrs 118 10 Implementation of family welfare programme in the Armed forces : Audit and adjustment of the expenditure. 120 11 Implementation of family welfare programme in the Armed forces : Audit and adjustment of the expenditure. 123 12 Compensation for loss of life or injury etc. arising out of accident or occurrences in the nature of civil wrongs caused by members of air force 124 13 Reimbursement of medical treatment claims of armed forces personnel and officers 125 14 Hotel accommodation bills in respect of soviet specialists, guarantee servicing team etc 127 15 Authority 128 16 Audit drill for post graduate course of AF officers 129 17 Audit of advertisement bills 130
SECTION 5 STORE SECTION 1 Procedure initial scrutiny Cash Account vouchers 131 2 Post audit of Local Purchase/Local Services Bill. 132 3 Post Audit of Cash A/C Vrs on A/C of Hiring of Civil Transport 135 4 Post audit of Dhobi & Tailoring Bills. 137 5 Procedure for raising objections and scheduling of vouchers to LAO (AF) 138 6 Scrutiny of Local Services Contracts. 139 7 Inter Service Adjustment vouchers. 142 8 Inter Departmental Adjustment vouchers. 144 9 Claims against Railways for loss of stores in transit. 146 10 POL Defuelled by IOC from IAF Aircrafts and receipt of credit thereof. 147 11 Clearance of Invoice & Packing account for stores purchased from abroad viz. French, ISM (AOG) Invoices. 148 12 Pre-Audit & Payment of Vaccine & Sera. Bills. 149 13 Pre-Audit & Payment of Regional Stationery Depot Bills. 150
QUESTION BANK