It is a group work and based on the offices we visited.

1. Welcome to the Presentation
on
DCA ( Divisional Controller of Accounts)
Presented By:
Tanjid Ahmed Shovon
Tasnim Ferdous
Mohammed Alamgir Hossain

2. Divisional Controller Of Accounts: Introduction
 Office of CGA was established in 1985.
Divisional Controller of Accounts is the “Administrative
Decentralization”
Currently 7 DCAs in Function replacing 20 Regional
Offices
A channel for DAOs and UAOs to CGA

3. Official Attachment: DCA
DCA,
KHULNA
DCA,
BARISAL

4. Organogram of DCA
DCA
DDCA
ADCA/A&AO
Superintendent
Auditor
Junior Auditor

5. Charter of Duties
Accounting
Functions
Pre-Audit
Functions
Administrative
Functions

6. Other Duties
• Issue LPC to officers & Staff
• Maintain leave account of gazetted officers
• Maintain broad sheet of loans and advances
• Send routine reports & returns to higher
authority
• Prompt dispatch of information, data to
MoF/ CGA

7. Sections in DCA
 Bill Section
 Administrative Section
 Cash Section
 Pension Section
 Accounts Section
 Inspection Section

8. Administration Section
 Delegation of works
 Internal Control Unit
 Internal transfer and Sanction of Leave
 Own office audit observation settlement

9. Inspection Section
 Monitoring the activities of DAOs &
UAOs
 Ensuring the correctness of
different activities
 Inspection of irregularities in
TAX/VAT, Pension and other claims

10. Pension Section
Pension
Section
Settlement
Of Pension
Cases
Transfer of
Pension
Cases to
CAO Pension &
Fund Mgt
Exceptional
Cases sent to
CGA

11. Accounts Section
Preparation of
Monthly
Accounts
Detection of error
Through Journal
entries
Reconciliation
With BB/SB
Liaison with CGA
For Reports
Accounts

12. Cash Section
Token Entry
Entry & Exit
Point
For bills
Cheque
Intimation

13. Bill Section
Rectifying
error
Bill Passing
Scrutiny
of
Bills

14. Registers Maintained by DCA
• Register of Cashflow
• Register of Summarized Bank
receipts & Payment
• Register of Adjustment books
• Register of consolidated deduction
and recoveries
• Register of LPCs

15. Application of iBAS++
• Accounting System based on WAN
• Customized Report Generation
• Classification system featuring 56-digit
code
• Proper Budgetary control
• Classified Access Permission

16. Application of iBAS++ (Contd)
Token Entry
Pre-audit
Bill Entry
Bill Approve
Cheque/EFT