P.M.A.D OWN ACCOUNTABILITY

The quality of P.M.A.D's functioning is judged through various reports submitted on fortnightly/monthly/quarterly/half yearly and yearly basis. The reports are prepared at sub office level and submitted to the Controller Office for scrutiny and consolidation. These reports are then submitted by the Controller to the M.A.G and then in certain cases sent to the Ministry of Defence. The accuracy and correctness of these reports is judged through inspection of sub-offices as well as by cross checking with reference to the reports submitted by Services Headquarters to the Ministry of Defence as the working of the Department is monitored by the Ministry of Defence. No other Accounts Department faces the channels of accountability like the P.M.A.D. The M.A.G's accountability is a three fold activity done through the following means:-

a. The principal accountability/activity is done by the Ministry of Defence through financial reporting.

b. The accountability activity is also done by the Defence Audit Department on behalf of the Auditor General. Although financial audit is the basis yet the work of Defence Audit Department encompasses the entire ambit of the P.M.A.D. Audit Reports, Advance Paras, Draft Paras and discussions etc. are the major tools of accountability by the Defence Audit.

c. Other activity is done by the Services Headquarters, as they have their own scientific sources of information which remain on task to watch the functioning of the P.M.A.D. Where required, the P.M.A.D's working, activities, decisions, policies are reported to the Ministry of Defence either directly or through J.S. Headquarters. Annual inspection of all CsMA is carried out by inspection parties of Dy. M.A.G.

d. In order to check the efficiency and working of CsMA office, yearly inspection is carried out by the teams deputed by the M.A.G and CMAs are bound to ensure the rectification of errors pointed out in the Inspection Reports. The reports are discussed with the CMAs and irregularities are corrected.

e. In addition to above complaint and guidance Cell is working in the M.A.G office, as it is open to every body to write his grievances directly to the M.A.G. The complaints so received are attended on priority and the remedial action is taken.

It will be appreciated that the M.A.G's Organisation is having comprehensive chain of accountability as compared to any other Department.