To provide centralised and uniform audit, payment, accounting & financial advice cover to Border Roads Organisation, an  independent   CDA (Border Roads)  was  set up on 1-4-91. Prior to this, the functions of CDA(Border Roads) were being discharged by Regional Controllers under whose jurisdiction GREF Units were located. The PCDA (Border Roads)   is an establishment of the Defence Accounts Department under the Ministry of Defence (Finance). The Office of CDA(Border Roads) has been upgraded to Principal Controller of Defence Accounts (Border Roads) vide GOI MOD(FIN) letter No.F.I(1)/1c/2005 Dated 26th May, 2009. The office of PCDA(BR) comes under administrative control of Controller General of Defence Accounts, New Delhi.

The PCDA (Border Roads)   discharges the audit, payment, accounting & financial advice functions through its zonal offices viz.  CDA(BR) Guwahati,  Jt. CDA(BR) Chandigarh and Accounts Offices(Projects) & Task Forces located in the entire length and breadth of the country including abroad i.e Bhutan. In respect of HQDGBR, audit, payment, accounting & financial advice functions are discharged by Main Office, PCDA (Border Roads)   New Delhi. The  Pay and Allowances of GREF Employees are dealt with by PAO(GREF) Pune.

The expenditure of PCDA (Border Roads) is debitable to Ministry of Road Transport & highways (MOR&TH) Grant No 80, Major Head-3451. However, the budget allotments in respect of loans and advances are made by the CGDA.