Frequently Asked Questions
  1. What is Defence Finance? How it is constituted?

  2. Defence Finical Department(DFD) is headed by Controller General Defence Finance (CGDF) with 5 SFCs (Senior Finance Controller) such as SFC(Army), SFC(Air), SFC(Navy), SFC(DP) and SFC(Works) and 2 FCs (Finance Controller) such FC (BOF) and FC (Misc). These are under direct control of CGDF, though there are some other FC level accounts offices under SFC (Army) such as FC (Pay-I) and FC (Pay-II), FC (Log Area). Apart from this, there are 6 Area FCs under SFC (Army) too working at Chittagong, Comilla, Savar, Bogra, Jessore and Rangpur. The main responsibilities of these offices under CGDF are to disburse pay, allowance, pension and to pay other claims against military establishments and prepare accounts. . They also render financial concurrences to the defence authority on expenditure related proposals or rules and regulation related financial cases.
  3. Do the accounts offices perform any other job than accounting and advisory functions?

  4. Though the accounts offices are mainly responsible for passing bills/vouchers, making payments to the claimants and submission of accounts, they also undertake programs for local audit and inspection of defence unit/formations to which money is given in advance for meeting expenditure under their jurisdiction. They also inspect the local offices to see initial records, ledgers and files of accounts, to examine the observance of financial rules and procedures, and to take account of assets and properties belonging to them. They go to the offices for physical verification and audit as per annual approved program and report to the management for corrective measures.
  5. Is there any distinguishable system of payment of pay and allowance for the members of Defence Service?

  6. Two systems are followed for payment of pay and allowance to the soldiers i.e. Peace system and War system. In Peace system, normal accounting and pre-auditing system is observed whereby bills come to an account man posted in unit formation for audit beforehand and is passed by accounts office (FPO) only after being duly audited. One or more accounts people are attached to the unit formation for this purpose. But as of now this system of payment isn't operative. In War system of accounting, money is given in advance to formation commanders who have been granted Imprests for payment of pay, allowance and petty expenditure to the JCO, ORs and the equivalents. As regards commissioned officers, pre audit system is observed whereby accounts offices keep the records of service particular of the officers, prepare and pass the bills and send money to the bank account of officers.


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