Work Allocation

AREA OF WORK UNDER CONTROLLER OF ACCOUNTS

The Secretary of the Department is the Chief Accounting Authority of the Department. As Chief Accounting Authority he performs his duties with the assistance of a Financial Adviser and a Controller of Accounts.

The Accounting Organization of the Department of Fertilizers is headed by Controller of Accounts. He performs his duties with the assistance of 2 PAOs and 3 AAOs and there is an Internal Audit Wing consisting of one PAO and one AAO under the charge of Controller of Accounts. The duties are:

1. Arranging all payments of Department of Fertilizers and FICC pertaining to personal claims, subsidy claims loans & investments.
2. Arranging payments of Pensions and other retirement benefits to the officers and staff of the Department of Fertilizers and FICC.
3. Accounting of all Payments and Receipts of the Department and consolidation on monthly and annual basis in the form of Appropriation Accounts, Finance Accounts and Statement of Central Transactions.
4. Maintaining the Accounts in an efficient manner in terms of the provisions of GFRs with least balances under Suspense Accounts.
5. Arranging Internal Audit of utilization of funds released out of Consolidated Fund of India and maintenance of accounts records.
6. Preparation of Receipt budget of Department of Fertilizers.
7. Assisting Chief Accounting Authority and Financial Adviser of the Department in expenditure control and maintaining right pace of expenditure.
8. Maintaining Accounts of Loan and Equity of Government of India with PSUs.
9. Watching utilization certificates in respect of VRS and VSS payments made to PSUs by the Department of Fertilizers.
10. Coordinating work between Controller General of Accounts' office and Department of Fertilizers.
11. Rendering advice to the Department on Accounts related matters.
12. Looking after the Establishment of Accounts Wing including transfer, posting and promotion under the guidelines of Controller General of Accounts office.
13. Implementation of I.T. Scheme in the Accounting Organization under the overall guidelines of Controller General of Accounts.
14. Keeping the cash balances of Department of Fertilizers in the Government Books reconciled with Reserve Bank of India.
15. Under the merged DDO Scheme, Cash Branch of the Ministry reports to Controller of Accounts.
16. Maintenance and compilation of outstanding 'On Account' payments of Subsidy and Submission of periodic report to AS&FA and Secretary, Fertilizers.
17. Pre-audit of all old subsidy claim.
18. Authorisation of pension to CPAO and also revision of pension.
19. Any other duties assigned by Financial Adviser.

Along with the above, some specific tasks are included as follows:
In many Ministries / Departments of the Government Expenditure Budget is also routed through Controller of Accounts which is an area to be provided under the charge of this office
Controller of Accounts being head of Accounting organization in respect of ministry of Chemicals & Fertilizer is responsible for preparation and submission of following documents to Audit, Controller General of Accounts & Finance Ministry in respect of three Grants.

1. Appropriation Accounts four stages
2. Finance Accounts Statements
3. Statement of Central Transaction (SCT)
4. Receipt Budget / FRBM Statement etc.
5. MIS report
6. Implementation of Compact & daily uploads etc.
7. Accounts at a Glance
8. Annual Audit Review (Planning / Implementation / Review / Depositing etc.
9. Pre-check / Pre-Audit
10. Information Technology, Compact & e-Lekha
11. Monthly Account
12. Annual Account
13. Loans / Advances / Grant-in-aid-interest / Investment etc.

Office of the controller of Accounts is also responsible for maintaining record of New Pension Scheme and remitting the Government / employee Contribution to Nodal agency i.e. NSDL etc.
The office of the Controller of Accounts (CA) is responsible for all Accounting, Budgetary and internal Audit Control functions of the Units / Offices of the various Drawing & Disbursing Officers.