रक्षा लेखा प्रधान नियंत्रक (सी. स.)


Principal Controller Defence Accounts (Border Roads)

रक्षा मंत्रालय, भारत सरकार

Ministry of Defence, Govt of India

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Accounts & Budget


The Accounts Section is responsible for Accounting of the transactions relating to the Border Roads Organization. The main objective of Accounts Sections are to provide accounting and financial information to executive authorities(BRO) for the performance of their Managerial functions and to provide timely and accurate figures to Govt. for preparation of financial accounts & of the Border Roads Organization


  • Preparation of schedules from Punching Media and supporting vouchers in respect of Remittance/Suspense Head.
  • Suspense Head Clearance, watching of Fictitious code head and Misclassification code heads.
  • Reconciliation of the balances as per monthly statement of closing balances of RBI with the balances worked out in the books of the Controllers.
  • Watching clearance of the outstanding in respect of suspense heads under the Defence Proforma Account "Remittance into Banks/Treasuries", Cheques and Bills, Reserve Bank Suspense, Reserve Bank Suspense English Translations and Reserve bank Suspense unclassified and the Remittance Heads Accounts with States etc.
  • Linking of paid cheques with Schedule-III.
  • Linking of MROs and DMROs.
  • Issue of Non-payment certificates on account of loss of cheques.
  • Maintenance of Debt Head Registers.
  • Preparation of Review of Balances(RoB).
  • Settlement of transactions under the Defence Proforma Accounting procedure.
  • Processing of transactions relating to Exchange Accounts between Controllers of Defence Accounts.
  • Maintenance of Defence Ledger.
  • Charged Expenditure.


  • Shri Jagdish Chander, Sr. Accounts Officer
  • Shri Shrikant Upadhyay, Asst. Accounts Officer- Accounts I,II
  • Shri Rohit Srivastava, Asst. Accounts Officer- Accounts III

FAQ (Frequently Asked Questions)

What is ARoB (Annual Review of Balances)?

ARoB (Annual Review of Balances) is an explanatory statement of closing balances under the debt, deposit and other balanced heads. It contains following information:

  1. A statement of cash ledger balances which is to be verified.
  2. An explanation of the nature and condition of the liability involved in it.
  3. A statement of detailed Account showing how far the same agrees with the balance on the ledger.
  4. Information as to whether the person or persons by whom the balance is owned or from whom it is due, admit its correctness and if they do not, where the difference lies. This does not apply to such items as deposits.

ARoB is an important document forming the basis for compilation of statement nos. 5 & 13 of Union Govt. Finance and Accounts.

What is DEA (Defence Exchange Account) between Controllers of Defence Account?

Defence Exchange Account is a system through which DID Schedules i.e Schedules of inter departmental receipts/charges (Defence) are exchanged between CsDA for transfer of amount from one CDA to Another. Following are the transactions for which the DEA is operated:

  • Transactions pertaining to Debt and Remittance heads. e.g Interest bearing loans and advances.
  • Transactions for the settlement or adjustment for which a particular controller is centrally responsible e.g ILAC transactions which are settled centrally by the PCDA (HQRs).
  • Imprest Advance payments to Naval/Air Force personnel from Army sources and vice versa.
  • Advances paid to Army Personnel by Imprest Holder, which are adjustable in the books of another controller.
  • Expenditure relating to MES works adjustable by another controller.
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