Organisation:
The Office of the CDA(BR), New Delhi is headed by an Officer of the Senior Administration Grade Accounts Service (IDAS). He is assisted by a Jt. Controller of Defence Accounts of the Junior Administration grade of the IDAS.

There are 2 Deputy Controllers of Defence Accounts who are of the scale of the IDAS. The Dy. CDAs are assisted by the ACDAs, who in turn are assisted by SAOs / AOs.
The main office of CDA Border Roads at New Delhi is divided into the following sections :-

1. Record Section.
2. Administrative Section.
3. Payment Section.
4. ‘D’ Section.
5. Account Section.
6. Budget Section.
7. Audit Section.
8. Store Section.
9. Inspection Section.
10. EDP Cell.
11. Works Cell.

Duties of the various sections of the CDA Border Roads are as under :-

1. RECORD SECTION :

Record Section deals with receipt, registration and distribution of inward dak and despatch of outward dak. This section also maintains library and old records, provides stationery and other office machines and equipments like typewriters, duplicators, photocopiers etc. Provision of service postage is also one of the duties of this section.

2. ADMINISTRATION SECTION :

The section deals with the Pay & establishment matters of the staff serving in CDA Border Roads. House keeping is also one of the jobs of this section.

3. PAYMENT SECTION :

The functions of the payment section are as under :-

a) Payment of pay and allowances of MES Officers / Deputationists serving in HQ DGBR.
b) Payment of pay and allowances of Stenographers of CAO Staff serving with HQ DGBR.
c) Personal claims of Officers / Staff including MES Officers / Deputationists such as GPF, LTC, TA/DA, Tuition Fees, Medical reimbursement claims etc.
d) Ration Money claims of GREF Officers and lady employees.
e) Outfit allowance claims of GREF officers and lady employees.
f) Scrutiny and payment of all advances.
g) Passing of cash requisitions of Imprest Account of HQ DGBR.
h) Pay fixation of Officers and staff serving at HQ DGBR.
i) Verification of service.
j) Maintenance of DO Part II Orders in respect of HQ DGBR.
k) Verification and adjustment of leave salary and pension contribution of GREF officers and staff proceeding on deputation from HQ DGBR.
l) Payment of office contingency bills of HQrs DGBR.
m) Adjustment of Book Debit Vouchers of POL drawn by DGBR received from LAO.
n) Adjustment of MROs.

4. DISBURSEMENT SECTION :

The section is responsible for preparation of Schedule-III, issue of Cheques and Cheque Slips, Placement of Cash Assignment, indent and safe custody of paid cheques/cheque books and their distribution to cash assignment holders.

5. ACCOUNTS SECTION :

The following items of work are dealt with in Accounts Section of CDA(BR) -

a) Defence Proforma Account.
i) Focal Point Branch System.
ii) Credit Scroll.
iii) Debit Scroll.

b) Maintenance of Debit Head Registers.

c) DID Schedules.

d) TBO.

e) Fictitious Code Heads.

f) Deposit Works.

g) Linking of Cheques.

h) Linking of OMROs and DMROs.

i) Suspense Accounts
i) Railways.
ii) P&T.
iii) AG’s.
iv) PAO’s Ministries.

j) Review of Balances.

6. BUDGET SECTION :

Budget Section deals with the following items of works -

i) To keep record of appropriation approved by the Parliament and communicated by Ministry of Defence (Finance) and watch progress of expenditure.
ii) To deal with cases received from DGBR regarding appropriation / re-appropriation and distribution of budgetary grants to lower formations.
iii) Authorisation of Cash Assignment.
iv) Cases relating to authorisation of Imprest.

7. AUDIT SECTION :

This section deals with the following items of work -

i) Local audit cover to HQ DGBR.
ii) Rendering Financial Advice on definite points referred by HQrs DGBR.
iii) LTAR/Draft paras.
iv) MFAI.
v) SIO.

8. WORKS SECTION :

This section deals with the following items of work -

i) Adm. Approval / Technical Section.
ii) Physical Financial Review of Projects.
iii) Clarification on works matters referred by HQrs DGBR/Sub offices.

9. INSPECTION SECTION :

This section deals with carrying out Inspection of all sub-offices under CDA(BR) and progressing of Inspection Reports. This section is also responsible for carrying out Super Review of the units.

10. EDP CELL :

This cell is responsible for maintenance of PC and connected Software and Generation of Data in consultation with Accounts, Budget and Works Section.

11. STORE SECTION :

This section deals with payment of all bills in respect of Cat ‘A’ & Cat ‘B’ Stores against Supply Order placed by HQ DGBR. This section is also responsible for scheduling of C.P. Vouchers in respect of Cat. ‘A’, Cat. ‘B’ Stores, which have been centrally booked by DAD Cells.