About PCA(Fys)



The Finance & Accounts function in Ordnance Factories was integrated with the Management function from the Factory Level upwards to the level of the Ordnance Factory Board under orders issued by the Department of Defence Production  vide letters Nos. 8(2)/74/P/D (FY.I) dated 9th January, 1979 and 1(82)/78/D (FY-I) dated 3rd May, 1979. At the apex of the structure is the Member (Finance), Ordnance Factories Board (OFB) who is responsible for finance, accounts and budget of the Ordnance Factories organization. As per the provisions of the Government orders dated 3rd May,1979, Member (Finance) is  assisted by Principal Controller of Accounts (Fys) {PCA Fys} Kolkata and Controllers of Finance (CoFs) in the Finance Division of OFB, Kolkata. In the organization of PCA(Fys), at the Factory level, there is a Branch Accounts Office (Br.AO) (also called Local Accounts Office or LAO) in each factory, headed in most factories by Time Scale/JAG/NFSG Officers.The working of Branch AOs is supervised by Group Controllers of Finance & Accounts (CF&As). For this purpose, the Br.AOs are grouped geographically under 9 Controllers.

CGDA is responsible for rendering of Annual Audit Certificate and connected statements as well as Appropriation Accounts pertaining to Ordnance Factories. It is under this mandate that the PCA (Fys) submits the accounts  and related reports of the Ordnance Factories to the CGDA, in consultation with Member (Finance), and also seeks clarification and policy direction on payment and accounting matters from the CGDA, where required. 

Principal Controller of Accounts (Fys) is responsible for payment, accounting, compilation of expenditure, financial advice and internal audit of the expenditure and receipts of Ordnance Factories and Allied Establishments. It also renders various reports and returns including Annual Production & Store Accounts, Quarterly Financial reports, Annual Audit Certificate to CGDA and Test Audit Authority. 

The accounts of Ordnance Factories are prepared and consolidated by the Principal Controller of Accounts (Fys), Kolkata on formats prepared in consultation with the OFB and approved by the Comptroller and Auditor General of India (C&AG).