गृह मंत्रालय Ministry of Home Affairs

The Home Secretary is the Chief Accounting Authority of the Ministry of Home Affairs and discharges his duty with the assistance of Financial Advisor and Principal Chief Controller of Accounts (Pr. CCA). The Principal Chief Controller of Accounts is the Head of the Accounting organization of Ministry of Home Affairs.

The Departmental Accounting Organization, MHA headed by Pr. Chief Controller of Accounts is responsible for payment & accounting and Internal Audit functions of Ministry of Home Affairs and comprises Principal Accounts Office, 48 Pay and Accounts offices stationed at New Delhi (26), Chennai (1), Ranchi (1), Kolkata (3), Shillong (3), Patna (3), Lucknow (1), Jammu (2), Guwahati (2), Hyderabad (2), Raipur (1), Mumbai (1) Deharadun (1) Bangalore (1) and an Internal Audit Wing. The Principal Chief Controller of Accounts is assisted by Chief Controllers of Accounts, 4 Controllers of Accounts 12 Dy. Controllers of Accounts/Assistant Controller of Accounts/Assistant Director (A/Cs), and 107 Senior Accounts Officers/Account Officers.

• The office of Pr. CCA is responsible for:

  • All types of payments pertaining to Ministry of Home Affairs through Pay and Accounts Offices and Cheque Drawing DDOs of various departments/organizations located at various parts of the country, including pay and allowances, office contingencies, miscellaneous payments of admissible loans, advances to Government servants and authorization of grants-in-aid, Loans to State Governments.
  • Preparation and accounting of Receipt Budget of the Ministry and monitoring of outstanding receipts due to the Government.
  • Compilation and consolidation of the monthly accounts of the Ministry and its submission to the Controller General of Accounts.
  • Preparation of scheme wise expenditure and cash flow statements.
  • Arranging Internal Inspection of payments and accounts records maintained by the various subordinate formations and PAOs of the department.
  • Supervision of Budget Division of the Ministry.

The spectrum of work, for which Pr. CCA is responsible, in the revised outcome driven financial and accounting regime under the Scheme of ‘Integrated Financial Adviser’ are enumerated below:

• Receipts, Payments and Accounts:

  • Accurate and timely payments in conformity with prescribed rules and regulations.
  • Timely realization of receipts.
  • Timely and accurate compilation and consolidation of monthly and annual accounts.
  • Efficient service delivery to the Ministry/Department by the banking system.
  • Adherence to prescribed accounting standards, rules and principles.
  • Timely, accurate, comprehensive, relevant and useful Financial Reporting.

• Internal Audit/Performance Audit:

  • Assessment of adequacy and effectiveness of Internal controls in general, and soundness of financial systems and reliability of financial and accounting reports in particular;.
  • Identification and monitoring of risk factors (including those contained in the Outcome Budget).
  • Critical assessment of economy, efficiency, and effectiveness of service delivery mechanism to ensure value for money; and.
  • Providing an effective monitoring system to facilitate and course corrections..
  • Special/Risk Based audit of various Schemes and Programs of the Ministry to identify risk areas creating obstructions in achieving the targets of the Schemes and suggesting the remedial steps for the improvement of the performance of the programs.

• Other financial management activities:

  • Expenditure and Cash Management.
  • Estimation and flow of non-tax revenue receipts.
  • Monitoring of Assets and Liabilities.
  • Disclosure and reporting requirements under Fiscal Responsibility and Budget Management Act.

• The Accounts organization is also responsible for:

  • Speedy settlement of Pensions, Provident Fund and other retirement claims
  • Compilation and submission of SCT (Statement of Central Transaction) Monthly and Annual Accounts viz. Appropriation Accounts, Finance Accounts and preparation of to CGA.
  • Making available accounting information to concerned authorities for effective Financial management
  • Implementation of various modules of PFMS for the IT based online payments and settlement of GPF and pension cases.

The Pr. CCA’s organization discharges its above responsibilities through two basic units (a) Pay and Accounts Office (b) Principal Accounts Office.

• THE PAY AND ACCOUNTS OFFICE

  This is the basic unit of departmentalized accounts organization. Ministry of Home Affairs has 48 Pay and Account Offices located all over India. Its main functions include:

  • Pre–Audit and payment of all bills, including those of loans and grants-in-aid, submitted by Non–Cheque Drawing DDOs.
  • Issue of quarterly Letters of Credit to Cheque Drawing DDOs and post audit of their vouchers.
  • Compilation of monthly accounts of receipts and payments made by them incorporating therewith the accounts of the Cheque Drawing DDOs.
  • Maintenance of GPF accounts and authorization of retirement benefits.
  • Settlement of pension cases including revision of pension.

• THE PRINCIPAL ACCOUNTS OFFICE

  It performs all administrative functions on matters relating to the Departmental Accounting Organization in MHA. It is also responsible for all co-ordination function of accounts with the Ministry, CGA and other organizations.

• The functions of Pr. A.O (Admn.):

  • Transfer/Posting, Attachment, Technical resignation, Maintenance of Vacancy position, correspondence of appointment, PVR, Extension of joining time, Accepting of VR.
  • Group ‘A’ & ‘B’ Transfer/Posting/Promotion/Representation/Encadrement of PAD/CRPF Personnel/MACPs cases/Appointment of AAO (Ad. Hoc & Exam passed officials, Maintenance of Incumbency statement of Group ‘A’ & ‘B’ post.
  • GEM, General Administration, Procurement, Consultant Empanelment & Hiring, Hiring of Contractual Employees (DEOs & Housekeepers).
  • NPS, Cheque printing, ERM, Data Entry of Group ‘B’.
  • Deputation, Repatriation, HBA, Pay Fixation.
  • MACP of Group ‘C’, Promotion of Acctt., LDC, MTS, Probation confirmation, Gradation list of Group ‘C’, combined seniority list of Group. ‘C’, Exemption from typing test.
  • Disciplinary/Vigilance Cases, Admn. Review.
  • ACR, Medical Payment, Vigilance for promotion and other related issues, Audit related issues, Property Return of Group ’B’ Officers.
  • Budget, CPGRAMS Portal, Quarterly expenditure report (MMIS), Electronic monthly DO, Monthly DO of Imp. Events, Identity cards, opening of new PAOs, Advance to Govt. Servant, Annual report, Creation of post of DAO, MHA.
  • Directory, GPF Advance/Withdrawal, NOC/IC for acquiring Passport/Visa, Leaves, Permission for visit abroad & leave thereof, Gen. Circular, Property intimation, Intimation/permission to appear in outside exams.
  • Legal matters/Court cases.
  • RTI, Training, AAO Exam, Departmental Confirmatory Exam.

• The functions of Pr.A.O. in respect of accounts:

  • Consolidation of monthly accounts of Ministry and its submission to the CGA
  • Annual Appropriation Accounts
  • Statement of Central Transactions
  • Preparation of ‘Accounts at a Glance’
  • Union Finance Accounts which are submitted to the CGA, Ministry of Finance and Director General of Audit, Central Revenue.
  • Payment of loans and grants to State Governments.
  • Rendering technical advice to all PAOs and Ministry; if necessary in consultation with other organization like DOPT, CGA, etc.
  • Preparation of Receipt Budget
  • Preparation of Pension Budget
  • Procuring and supplying cheque books to PAO/Cheque drawing DDOs
  • Maintenance necessary liaison with Controller General of Accounts office and to effect overall co-ordination and control in accounting matters and accredited Bank. Verify and reconcile all receipts and payments made on behalf of Ministry of Home Affairs through the accredited Bank, State Bank of India.
  • Maintaining accounts with Reserve Bank of India relating to Ministry of Home Affairs and reconciling the cash balances.
  • Loans and LoA Section, deals with release of grants in Aid/Loans to State/ UT Governments, maintaining of repayment details received against the loans sanctioned to State/UT Governments, issuing of LoAs to various Ministries/Departments to utilize the services as its Agent for executing the activities on behalf of MHA and maintaining the record of the LoAs issued.

INTERNAL AUDIT

Internal Audit is one of the main tools worldwide for the Management to introspect on the short falls and weak links of the system and suggest corrective measures. The Internal Audit Wing (IAW) of the Office of Pr. CCA is assigned the responsibility to conduct the internal audit of the Ministry and all its attached and subordinate offices and submit important findings to the Home who is the Chief Accounting Authority.

• The functions of Internal Audit Wing:
• Scheme Audit:
• (i) Security Related Expenditure (SRE) of LWE affected areas and J&K.
  (ii) Modernisation of Police Force of every state.
• Compliance audit for MHA & attached and subordinate offices.