प्रधान लेखा नियंत्रक (आयुध निर्माणियाँ), कोलकाताPrincipal Controller of Accounts (Ordnance Factories), Kolkata

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PRINCIPAL CONTROLLER OF ACCOUNTS (ORDNANCE FACTORIES)

Production of military hardware in India commenced with the establishment of Gun Carriage Agency factory (presently known as Gun and Shell factory, Cossipore) in the outskirts of Kolkata by the East India Company in the year 1801. Subsequently more such production entities (i.e. Ordnance and Ordnance equipment factories) were set up, totaling 39 in number, brought under the umbrella of Directorate General of Ordnance Factories and Ordnance Factory Board of Ministry of Defence, Government of India.The Military Accounts Department, as it was then called had been looking after the payment and accounting functions of East India Company, to start with, and the British Indian Army later on. It also assumed the role of Cost Accountant within the ambit of the Ordnance Factories.

The Defence Accounts Department is the pioneer of the 'Costs and Works Accountancy' in India. In later years some of the officers of the Indian Defence Accounts Services had also served as the Chairmen of the Institute of Cost and Works Accountants of India.

The factory accounts organization has all along functioned at the factory, the primary role of cost accounting was discharged by the branch accounts offices attached to each ordnance factory, the overall function of laying down the policy frame work, its monitoring, control and review was carried out besides various day to day payment, accounting and administrative function by the Controller of Army Factory Accounts under Controller General of Military Accounts. The office of Principal Controller of Accounts (Ordnance Factories) has taken shape in early 1920's  and has been functioning at Kolkata ever since.  In 1988 the Controller of Accounts Factories was upgraded to Chief Controller of Accounts (Factories) and in April 2000 the office has been re-designated as the Office of the Principal Controller of Accounts (Factories). The Director General Ordnance Factories has been re-organized in 1979 as the Ordnance Factory Board for better management and financial control along corporate lines.  The OFB is headed by a Chairman and DGOF with 9 Members including the Member, Finance. The Member Finance (Ordnance factory Board) is functionally assisted by Principal Controller of Accounts (Factories) and under the Controller General of Defence Accounts administratively. 

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 9^th January, 1979 and 1(82)/78/D (FY-I) dated 3^rd 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 3^rd 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.

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 .

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.

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).