ORs Cell


Organisation Chart and Human Resources



Group Officer : Shri Sukhsohit, ACDA


Accounts Officer :Smt. S.L. Kaduskar

Asst. Accounts Officers : 02

Auditors/Clerks :7


Main function ORs cell in Main office of the Pr. CDA (SC) is to co-ordinate and monitor the work of the Pay Accounts Offices in the organisation of Pr. CDA (SC).

For smooth functioning of the section, the work in the section has been organized among different groups mentioned below:

•  PAO ORs Arty Lekhanagar Nasik.

•  PAO ORs ACR Ahemednagar.

•  PAO ORs MIR Ahemednagar.

•  PAO ORs BEG Kirkee.

•  PAO ORs IN T Pune.

•  PAO ORs APTC Pune.

•  PAO ORs The Guards Kamptee

For smooth functioning of the section, the work in the section has been organized among different groups mentioned below:

•  Audit Group

•  Accounts Group .

Audit Group.

•  Reports and returns:

Reports and returns received from PAOs are consolidated and rendered to appropriate authorities on due dates, which are as follows:

 i. Monthly Progress Report (MPR)

 ii. Reports on IAF - CDA-13.

 iii. Quarterly Statement of Accounts (QSA) dispatch Report.

 iv. Yearly AFPP Fund statement Report

v. Management Information System (MIS) Report duly analyzed by Pr. CDA (SC) dispatched to HQrs. Office.

vi. Adjustment of pay & allow over and above Rs.25000/-

vii. Monthly Activity Report.

B) Personal Claims :

Personal Claims in respect of Personnel Below Officers Rank (PBORs) are being audited & passed by audit section.

 i. Bhutan TA/DA Claims

 ii. HBA Claims

 iii. DA Claims of PBORs proceeding on temp duty to Embassies

C) Audit Reports:

Audit Reports on various subjects such as regularization of infructuous expenditure in respect of PBORs invalidated from service, fraudulent enrollment, time barred sanction, etc are rendered to executive authorities, i.e. Army Headquarters on receipt of Statement of Cases for obtaining Govt. sanctions .


Quarterly presentation on the functioning of all PAOs is arranged by ORs Cell. Points common to all and particular to each PAO are discussed in detail and suggestions are issued for improvement of day-to-day work.


Half yearly review programme on PAOs work is scheduled by ORs Cell. A team consisting of few AAOs and Auditors working in PAOs is selected for this purpose. Replies to observations raised by the team are watched, examined and settlement memos are issued wherever necessary .


CGDA's Registered and Local Complaints on account of non adjustment of pay & allowances in respect of PBORs received from HQrs. Office are promptly forwarded to concerned PAOs for action. Replies watched and the same duly examined are transmitted to HQrs. Office for issuing settlement memos by them.


Whenever doubtful cases are referred by PAOs, audit decision clarifying doubts is given by ORs Cell after obtaining orders from GO (ORs)/Jt.CDA (SC). When decision cannot be given by Main Office, such cases are referred to HQrs. Office for further clarification.

Accounts Group

The following items of work are carried out in the Accounts Group of the Ors Cell.

• I. Adjustment of Defence Inter Departmental (DID) schedule Relating to AFPPF, Ty/Final Adv. Scooter advance/HBA pertaining to PBORs.

• II. Allotment of Imprest Account No. to newly raised units.

• III. Issue of cheque to Army Group Insurance Fund (AGIF) Dte. on account of recovery.

•  AGIF subscription.

•  HBA advance when advance paid by AGIF.

•  Scooter advance when advance paid by AGIF.

•  Personal Computer advance when advance paid by AGIF.

• IV. Maintance of Debt Head Register (DHR) for HBA/Scooter advance when financed through Govt. funds.

• V. Reconciliation of balances under 00/018/65 Acquittance Rolls suspense.

• VI. Maintenance of Printed Compilation List (PCL) register

• VII. Settlement of accounts with:

 i. Min, of Home affairs.

 ii. Min. of Railways.

 iii. Director of Accounts (Post), Nagpur through RBI.

VIII. Rendition of Expenditure Settlement Quarterly -Estt-22/NSG.

IX. Rendition of report on Revised Estimates/Budget Estimates on account of pay and allowance of PBORs.

X. Rendition of Monthly Leave Statement .