The Defence Accounts Department (DAD) which has lived through more than two and half centuries is one of the oldest departments under the Government of India. Its origin can be traced to the Military Pay Masters under the East India Company.
In January 1750, the First Pay Master was appointed for paying the Garrison at Fort Williams, Calcutta. Payments to the troops in the field were made by a Commissary. In 1776 a Commissary General was appointed for regulating the accounts.
In 1788, the designation of the Commissary General was changed to Military Auditor General who exercised his control over all Military Disbursements.
When the British Crown started administering India in 1858, there were Military Accountants General in the Presidencies of Bengal, Madras and Bombay.
The office of the Accountant General, Military Department, was created in April 1864. In 1865, the Government recognized this position as the Head of the Military Accounts Department. In 1922, office of Military Accountant General was reorganised post-war and 1 MAG, 2 Dy.MAGs, 2 Asstt. MAGs and 100 Accountants and clerks were sanctioned. Office of MAG then comprised of 8 sections viz. Record, AN, Audit, Accounts, Estimate, Pay, Foreign Claims and Inspection.
The Department was re-named as Defence Accounts Department (DAD) on October 1st, 1951 and the Departmental Head designated as Controller General of Defence Accounts (CGDA). For more than three decades after independence, the DAD functioned under the administrative control of the Ministry of Finance. With the introduction of the Integrated Financial Advisor scheme in the Ministry of Defence from August 1983, the Department came under the administrative control of the Ministry of Defence.
LANDMARKS IN THE HISTORY OF DEFENCE ACCOUNTS DEPARTMENT
|1747||Articles of War empowered British Government to appoint Military Pay Master.|
|1760||Commissary General created.|
|1766||Pay Master general created by amalgamating Commissary General and Military Pay Master.|
|1773||Revival of Commissary General to control Military Stores, contracts and to audit and certify all bills for Military Charges.|
|1788||Commissary General re-designated as Auditor General of Military Accounts. Military Pay Master General constituted to make advances for Military Disbursements.|
|1860||Military Finance Department for whole of India constituted. Under the Chief, functioned a Controller of Military Finance in each Presidency and under each Controller functioned Examiners and Compilers. Board of Audit comprising Accountant General (also Auditor General) and Chief of Military Finance Constituted.|
|1864||In place of Chief, Military Finance Department Accountant General to the Military Department appointed.|
|1865||Accountant General of Military department re-designated as Controller General of Military Expenditure.|
|1871||Controller General of Military Expenditure re-designated as the Accountant General of Military Expenditure.|
|1906||Military Accounts Department made subordinate to Finance Department as a result of two separate departments viz. Army and Military Supply, in lieu of Military Department.|
|1 Oct. 1913||Creation of Military Finance branch headed by Military Accountant General. Financial Advisor Military Finance created in place of Military Finance branch.|
|1920||Accounting of Military Works Expenditure transferred from the Comptroller & Auditro General to the Military Accountant General. CAG's role restricted only to audit Military Accounts. Controller of Marine Accounts, presently CDA (Navy), formed in Bombay. Controller of the Royal Air Force Accounts, presently CDA(Air Force0, formed in Ambala. Accounting of Military Works decentralized to various Controllers of Military Accounts. After World War-I Army restructured into four Commands, each headed by a Controller.|
|1929||Idea of centralised Pension, hitherto dealt with by each Controller, mooted and ultimately resulted in the creation of Controller of Military Accounts(Pensions), Lahore.|
|1931||Hollerith machines for data processing introduced.|
|1942||Conseuent upon the restructuring of entire Army, Military Accounts Department reorganised with CMA, North Western Command at Rawalpindi; CMA, Eastern Command at Ranchi; CMA, Southern Command at Pune; CMA, Central Command at Meerut; CMA (Pension) at Lahore and FCMA, Pune to account and audit all field formations and for making advances to the officers.|
|1950||FCMA (ORs) moved from Ambala to Secunderabad.|
|1951||Fund work transferred from Eastern Command to Hollerith Section, Meerut.|
|1 Oct. 1951||Military Accounts Department re-designated as Defence Accounts Department. Controllers of Military Accounts re-designated as Controllers of Defence Accounts. Military Accountant General re-designated as Controller General of Defence Accounts (CGDA).|
|1969||First computer IBM-1401 installed at Meerut.|
|1977||DAD projects for construction of office and residential buildings undertaken.|
|1978||National Institute of Management and Accounts (CDA Training) established at Meerut.|
|1983||Integrated Financial Scheme introduced in the Ministry of Defence- FA (DS) and DAD came under the administrative jurisdiction of MOD.|
|1984||With the availability of microprocessors, large scale computerization programmes started in areas such as Officers' and Other Ranks' Pay and Funds Accounts.|
|1991||Regional Training Centres set up at Meerut, Pune, Bangalore and Calcutta.|
|1994||Controllers of Accounts (Factories0 re-designated as Controller of Finance & Accounts (Factories). IFA System introduced for Air Force and Naval HQrs.|
|1995||IFA System introduced in Border Roads and Army HQrs. Re-organisation of Army Controllers - Functional Controllers for Other Ranks abolished and work transferred to respective Controllers.|
|1996||Inauguration of Training and Convention Centre (Training Division), CGDA office, Brar Square, New Delhi.|
|1997||Award of ISO 9002 Certification to Accounts Office, Ordnance Factory, Dehu Road|