Indian Defence Accounts Service (IDAS)
About the Service
The Indian Defence Accounts Service (IDAS) is one of the prestigious Group ‘A’ Central Civil Services under the Ministry of Defence. It plays a critical role in financial management, audit, accounting, and budgeting of India’s Defence Services.
IDAS officers are entrusted with ensuring the financial propriety, transparency, and accountability of the Defence Expenditure — one of the largest components of the Union Budget.
They handle budget formulation, financial advice, internal audit, and payment functions for the Indian Army, Navy, Air Force, Defence Research and Development Organisation (DRDO), Border Roads Organisation (BRO), and other Defence establishments.
The service operates under the Controller General of Defence Accounts (CGDA), who reports to the Defence Secretary (Finance) and the Defence Minister.
Recruitment and Entry
Entry into the IDAS is through the Civil Services Examination (CSE) conducted by the UPSC. The examination has three stages:
- Preliminary Examination – Objective type screening test.
- Main Examination – Descriptive written papers.
- Personality Test (Interview) – Conducted by UPSC.
Successful candidates are allocated to IDAS based on their rank, preference, and vacancy availability.
Role and Functions
- Financial Advice: Advising Defence establishments on budgetary allocations, expenditure, and procurement.
- Accounts Management: Managing payrolls, pensions, and other financial records for Defence personnel.
- Audit and Compliance: Conducting financial audits of Defence units and ensuring adherence to government financial rules.
- Budget Formulation: Assisting in preparation and review of Defence budget and expenditure forecasting.
- Internal Financial Control: Ensuring effective utilization of funds, preventing misuse, and enhancing fiscal efficiency.
Organizational Structure
The IDAS functions under the Controller General of Defence Accounts (CGDA), who is the head of the Defence Accounts Department (DAD). The organization is divided into regional offices and field units:
- Headquarters: CGDA Office, New Delhi
- Principal Controllers of Defence Accounts (PCDAs) and Controllers of Defence Accounts (CDAs) operate across the country for various Army, Navy, Air Force, and DRDO establishments.
IDAS officers are posted in:
- Ministry of Defence (Finance)
- Offices of PCDAs / CDAs
- Defence Headquarters and Commands
- Field Formations, DRDO, and Ordnance Factories
- Indian Embassies dealing with Defence procurement abroad
Career Hierarchy and Designations
| Level | Designation | Typical Role / Responsibility |
|---|---|---|
| Junior Time Scale | Assistant Controller of Defence Accounts (ACDA) | Handles initial financial & accounting responsibilities. |
| Senior Time Scale | Deputy Controller of Defence Accounts (DCDA) | Supervises accounting and audit functions in Defence units. |
| Junior Administrative Grade | Joint Controller of Defence Accounts (JCDA) | Manages financial operations at zonal level. |
| Selection Grade | Additional Controller of Defence Accounts (Addl. CDA) | Heads a regional Defence Accounts office or division. |
| Super Time Scale | Principal Controller of Defence Accounts (PCDA) | Leads large Defence Accounts formations; key financial advisor. |
| Higher Administrative Grade | Additional CGDA / Adviser (Finance) | Senior policy and financial oversight roles in Ministry of Defence. |
| Apex Scale | Controller General of Defence Accounts (CGDA) | Head of the Defence Accounts Department; principal financial advisor on Defence Expenditure. |
Training Structure
- Foundation Course: Conducted at Lal Bahadur Shastri National Academy of Administration (LBSNAA), Mussoorie, along with officers from other Civil Services.
- Professional Training: Held at the National Academy of Defence Financial Management (NADFM), Pune. The training covers:
- Government Accounting and Auditing
- Defence Budget and Procurement Procedures
- Financial Regulations and Treasury Systems
- IT Applications in Defence Accounts
- Exposure to Defence Establishments through Field Visits
- On-the-Job Training: After classroom training, officers are posted to field offices (CDAs / PCDAs) for hands-on experience in financial advisory and audit operations.
Cadre Management and Postings
The IDAS cadre is centrally managed by the Ministry of Defence (Finance Division). Officers are posted across the country in Army, Navy, Air Force, and DRDO establishments. They may also serve on deputation in:
- Ministry of Finance
- Comptroller and Auditor General (CAG) Offices
- Public Sector Undertakings (PSUs)
- International Organizations (like UN, World Bank, etc.)
Salary and Pay Structure
| Grade / Level | Experience (Approx.) | Pay Scale (₹ per month) |
|---|---|---|
| Junior Time Scale (ACDA) | Entry | ₹56,100 – ₹1,77,500 |
| Senior Time Scale (DCDA) | 4 years | ₹67,700 – ₹2,08,700 |
| Junior Administrative Grade (JCDA) | 9 years | ₹78,800 – ₹2,09,200 |
| Selection Grade (Addl. CDA) | 13 years | ₹1,18,500 – ₹2,14,100 |
| Super Time Scale (PCDA) | 16 years | ₹1,44,200 – ₹2,18,200 |
| Higher Administrative Grade (Addl. CGDA) | 25 years+ | ₹2,05,400 – ₹2,24,400 |
| Apex Scale (CGDA) | Top Position | ₹2,25,000 (fixed) |
Allowances: In addition to basic pay, officers receive Dearness Allowance, House Rent Allowance, Travel Allowance, and Medical Benefits.
Significance of IDAS
The IDAS ensures financial discipline and integrity in Defence spending, contributing directly to the nation’s security and fiscal accountability. Their role bridges Defence operations and financial oversight, ensuring that resources are optimally utilized to strengthen India’s defence preparedness.
No comments:
Post a Comment