To provide centralised and uniform audit and accounting cover in Border Roads Organisation an independent CDA viz. CDA (Border Roads) was set up on 1-4-1991. It 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
PCDA (Border Roads) discharges the following functions through CDA(BR) Guwahati, Jt. CDA(BR) Chandigarh and PAO(GREF) Pune.
- Carrying out internal Audit of GREF Units/Formations Establishment including HQrs. DGBR.
- Accounting of all financial transactions relating to GREF.
- Payment of bills on account of stores and equipments supplied, Misc. bills and all personal claims of GREF employees.
- Monitoring of progress of expenditure against allotment.
- Obtaining reimbursement of expenditure from other Ministries/ Departments / Agencies in respect of works under taken by GREF on their behalf.