Government of India 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 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 Departmental Accounting Organisation of the Ministry functions under the overall supervision of Pr. CCA.

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.

Pr. CCA is responsible for Budget Formulation, payment, accounting and Internal Audit of MHA. The O/o Pr.CCA comprises of Principal Accounts Office, various Pay and Accounts Offices (PAOs) and Internal Audit Parties stationed across India. The Pr.CCA is assisted by Chief Controllers of Accounts, Controllers of Accounts, Dy. Controllers of Accounts/Assistant Controller of Accounts, and other sub-ordinate officers.

The Office of Pr. CCA is Responsible for

• Supervision of Budget Division of the Ministry.
• All types of payments pertaining to Ministry of Home Affairs through PAOs of various Para-military Forces and other Departments of the ministry located across India.
• 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.
• Internal Audit of Para-military Forces and other DDOs of the ministry, including Audit of various schemes.

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 Advisor’ 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 through the banking system.
• Adherence to prescribed accounting standards, rules and principles.
• Timely, accurate, comprehensive, relevant and useful Financial Reporting.

Internal 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.
• 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 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 and Pensionary benefits.
• Compilation and submission of SCT (Statement of Central Transaction) Monthly and Annual Accounts viz. Appropriation Accounts, Finance Accounts etc and submission to O/o CGA.
• Making available accounting information to concerned authorities for effective Financial management.
• Implementation of various modules of PFMS and other IT based solutions.

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 Account Office

Ministry of Home Affairs has 67 Pay and Account Offices located all over India.

Its main functions include:

• Pre-check and payment of bills, and disbursement of loans and Grants-in-Aid.
• Issue of quarterly Letters of Credit to Cheque Drawing DDOs and post-audit of their vouchers.
• Compilation of monthly accounts of receipts and payments, incorporating the accounts of Cheque Drawing DDOs.
• Maintenance of General Provident Fund (GPF) accounts and authorization of retirement benefits.
• Settlement of pension cases, including revision of pension.

The Principal Account 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. Accounts office

• Overall administration of all the PAOs of the Ministry and ensuring effective coordination with the O/o Pr. CCA, O/o CGA, PFMS, CPAO, Accredited Banks, RBI, Department of Expenditure, and other Ministries/Departments/Offices.
• Consolidation of the monthly accounts of the Ministry and submission thereof to the O/o CGA.
• Preparation of Annual Appropriation Accounts.
• Preparation of the Statement of Central Transactions (SCT).
• Preparation of “Accounts at a Glance”.
• Payment of loans and grants to State Governments.
• Rendering technical advice to all PAOs and the Ministry on accounting matters.
• Preparation of the Receipt Budget.
• Preparation of the Pension Budget.
• Procurement and supply of cheque books to PAOs and cheque-drawing DDOs.
• Maintenance of accounts with the Reserve Bank of India (RBI) relating to the Ministry of Home Affairs (MHA) and reconciliation of 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

The functions of Internal Audit Wing:

• Scheme Audit: Audit of schemes implemented by the ministry e.g. Security Related Expenditure and Assistance to States and UTs for Modernisation of Police.
• Compliance/Risk-based Audit: of Para-military Forces and other units/DDOs of ministry MHA & attached and subordinate offices.