Phone:  0121-2644273

भारत सरकार
Government of India

रक्षा मंत्रालय
Ministry of Defence

रक्षा लेखा नियंत्रक (सेना), मेरठ
Controller of Defence Accounts (Army), Meerut.

Welcome to CDA (Army) Meerut

O & M Cell


The objective of O&M is to ensure rational Organization by keeping in view span of control’s and scalar process to assess requirement of staff on scientific basis through methods study and standard norms in the areas allotted by the C.G.D.A. and to review the same through periodical systematic review. The Organization and Methods group deals with study of various sections in order to achieve economy and efficiency in all areas of work.


The main functions of O&M Group are :-

Preparation of Job Description Sheets for nominated sections and for new areas of work, as well as updating of existing Job Description Sheets, different Cs D A are nominated for preparation of Job Description Sheets of various sections, by the CGDA as indicated below : CDA (Army) Meerut Pay & F A Section.

Rationalization of methods of work and standardization of memos for repetitive items of work. The Controllers, who are responsible for the maintenance and revision of particular Office Manual and other departmental Manuals, are also responsible for the standardization of memos for repetitive items of work in the offices/section covered by these Manuals.

C D A (Army) MeerutO M Part VIII
M E S Local Audit Manual
M E S Accountants Manual

The above responsibility, in respect of section covered by OM Part II will, however, be shared by the following Controllers. S/C, S/AT andf A/Cs. Sections CDA (Army) Meerut

NOTE : Functional Controllers will be responsible for the tasks in respect of Office manuals and other departmental Manuals pertaining to their offices.

Examination of the suggestion received from various personnel under the “suggestion Scheme” and after scrutiny be Local Suggestion Committee to project the approved suggestions to CGDA for finalization.

Collection and supply of data and other particulars required buy SIU.
The following areas of work are also dealt with :
(i) Introduction of level jumping.
(ii) Improvement in the filing system.
(iii) Introduction of sophisticated office machines.
(iv) Standardization of office Notes of repetitive type.
(v) Elimination of delay in disposals by introducing suitable steps.
(vi) Elimination of inter section forwarding memos and notes Wherever possible.
(vii) Review of printed forms for improving the designs, reducing the size, combination/elimination of forms.
(viii) Re-organization of office layout for quicker flow of work and diminution of avoidable movement of documents and records.
(ix) To study the organizational set up in order to remove bottlenecks, if any.
(x) Preparation of Absentee of staff and centrally Control Chart.
A renditions of half yearly report to CGDA indicating the areas of O & M Studies conducted in the controllers office by 10th July and 10th January.


An Inspection Group may be constituted as a part of existing O & M Cell or an independent group directly responsible to the JCDA/CDA. This group will conduct Inspection of various section in the Main Office, once a year and also of Sub-offices according to the directions given by the CDA. Controllers may also conduct personal inspection, on a random sampling basis, of the sections of their main office and of their Sub-offices during tours.


To enable the CDA to ensure that his ultimate responsibility for the efficiency and effectiveness of his office and sub offices under his area, is adequately discharged.To ensure that suitable remedial measures are taken to avoid recurrence of omissions/lapses pointed out To suggest changes in procedures or introduce new procedures as found necessary.

Functions of the Inspection group are :

To carry out, on behalf of CDA, periodical inspection of various sections in Main office and Sub-Office under his jurisdiction.

To issue Inspection Reports to the concerned Sections/Sub-Offices duly approved by JCDA/CDA.

To take follow up action to watch the rectification of omissions lapses pointed out in the Inspection Reports.

To ensure that suitable remedial action is taken by Sections/Sub-offices to avoid recurrence of similar lapses in future. To keep a record of Inspection of Sections/Sub-Offices carried out.

To keep the Inspection Manual up-to-date in conformity with revised orders/procedures issued from time to time. To render a half yearly report by 31st October, and 30th April to CGDA indicating the detail of inspection carried out up to the end of the half year ending September and March the more important points noticed and the remedial action taken.


The Inspection of various Sections/Sub-Offices is carried out on a random sampling basis. The Inspection will aim at ascertaining, through judicious and careful sampling of various items or work done in the Section/Sub- offices, whether

  1. The prescribed processes of audit and accounting had been followed correctly and efficiently.
  2. Recurring typical omissions/lapses of a particular type of work persist.
  3. There is any evidence of faulty supervision at various levels.
  4. Any lacuna in the systems and procedure existing in a particular section/sub-office.

The Inspection Group will generally be guided by the Inspection Manual. The particular item of work of document to be examined and the extent and manner of checks will be decided at the discretion of JCDA/CDA. Any portion of the work selected for random sampling may however be subjected to detailed and extensive scrutiny, but trivial details and cases of isolated lapses which have no significance from the point of view of over all performance of work need not be given undue importance.

Normally all the Sections in Main Office will be inspected once a year. Over a period time Inspection of Sub-Offices will be conducted to the discretion of CDA.


(a) The points arising out of Inspection should first be discussed by the AAO with SO (A) /AAO Officer in-charge of the section/sub-offices concerned. Subsequently the points may be discussed by the AO with the Sr. A.O. in Charge/G.O. Omissions/lapses noticed which can not be settled at this level or items for which action is pending with the sections/Sub-Offices, will be incorporated in the Inspection Report for submission to JCDA/CDA.

(b) The report will be prepared in two parts. Part I will contain instances of grave irregularities, failure of audit /accounting system which have wide repercussions, defalcation of cash or any other issue, which in the opinion of the Controller, may be of immediate interest/or which merit immediate attention of CGDA/Ministry and Part II will include all other procedural discrepancies/defects. The points raised in Part I of the inspection report of Major Sub-Offices, such as Area Accounts Officer, and PAOs (Ors) etc. will be reported to the CGDA, New Delhi through Special Report after completion of the Inspection along with Controller’s personal appreciation indicating specifically measures taken/proposed to be taken to eliminate and inadequacies / deficiencies.

( c) The Inspection Reports should be clear and precise. The report should, as far as possible, refer to the relevant rule or order violated.

(d) A summary of all important omissions/lapses and recurring mistakes noticed will also be prepared and highlighted in the forwarding memo. of Inspection Report to enable the CDA to have a correct appreciation of the over all situation and efficiency of the work in the concerned sections/Sub Offices.

(e) Three copies of the Inspection Report, after approval by the JCDA/CDA, will be typed and distributed as follows:-
(i) Two copies will be sent to Group Officer-in-charge of the Section/Officer In-charge of Sub-Office Inspectedwithin three weeks (15 working days) of completion of the Inspection.
(ii) The section/Sub-Office concerned will furnish replies within one month of receipt of the Inspection Report.


The Inspection Group will prepare a tentative programme for Annual Inspection of all the Sections in Main Office/Sub Offices for the financial year by April, for approval of the JCDA/CDA. The programme will be so prepared as to ensure inspection of all the Sections of Main Office during the year and of Sub-Offices during the period stipulated by the CDA.


The receipt of the Inspection Reports of CGDA and their further processing will also be under taken by the Inspection Group. For this purpose, necessary liaison will be maintained with other Sections/Sub Offices to obtain replies regarding rectification of the omissions/lapses pointed out and the consolidated progress reports will be furnished to the CGDA for finalization of the observation.