Functions
DEFENCE FINANCE DEPARTMENT

MINISTRY OF DEFENCE

 

INTRODUCTION

1. The Defence Finance Department was established under a Government order issued under the Ministry of Finance and Planning, Finance Division Memo No. MF(EC-I)DP-I/82/ 450/1(25), dated 27th September, 1982, This Department was set up upon re-organisation of the Military Accounts Department under the Ministry of Defence.

2. The Defence Finance Department is headed by the Controller-General, Defence Finance. The overall functional responsibility has been distributed among different offices on the basis of distinctive nature of work. These will have seperate functional entities and the heads of these offices except F.C. Misc. will be declared heads of Departments, The Controller General, Defence Finance has the following 7 subordinate offices: 

a. Office of the Senior Finance Controller, Army.

b. Office of the Senior Finance Controller, Navy.

c. Office of the Senior Finance Controller, Air Force.

d. Office of the Senior Finance Controller, Defence Purchase.

e. Office of the Senior Finance Controller, Works.

f. Office of the Senior Finance Controller, Bangladesh Ordnance Factory.

g. Office of the Finance Controller, Miscellaneous.

FUNCTIONS:

3. The Functions allocated to the Defence Finance Department are shown below:

Accounting:

(1) Keeping the Defence Account (i.c. Military Account) under the Administrative Control of Ministry of Defence. 

(2) Submission of periodical Financial/Accounting Reports/Statements including yearly Appropriation Accounts to the Comptroller and Auditor General (C & AG) through the Ministry of Defence as and when required by the C & AG. 

(3) Compilation and Consolidation of the Annual Accounts in respect of Bangladesh Defence Services receipts and expenditure.

(4) Issuing of necessary instructions to Finance Controllers in matters relating to Internal-Audit, Accounts and Procedure, etc. either on his responsibility, or after orders of the Government. 

(5) Supply/Disbursement and control of Cash. 

b. Internal-Audit: 

(1) Carry out Internal/Primary Audit either pre or post (not Statutory/Test Audit which will be carried out by the Director of Audit, Defence Services) to suit the individual Service requirements, depending on their internal practices or authorised Internal Auditing system.

(2) Assist in Statutory/Test Audit Which is to be done by the Directorate of Defence Audit. 

(3) General Scrutiny of questions dealing with interpretation of Rules and Regulations and appeals against Internal-Audit/Advising decisions given by Finance Controllers. 

C. Financial Advice: As Financial-Advisers, the FCs will have the following functions:

(1) Examine and render advice on 'Budget Estimate and Reviews' prepared by the Director of Budget or Supported Defence-Officers before their submission to the Service Chiefs and subsequently to the Ministry of Defence. 

(2) Assist in the scrutiny of all "New Budget Measures". 

(3) Assist in processing all cases with the Government which require Government approval. 

(4) Assist in Internal-Auditing, assist i