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GOVERNMENT OF INDIA
MINISTRY OF COMMUNICATIONS & I.T
DEPARTMENT OF TELECOMMUNICATION
O/O THE CONTROLLER OF COMMUNICATION ACCOUNTS
UP(E), TELEPHONE EXCHANGE BUILDING, VIKAS KHAND 1,
GOMTI NAGAR LUCKNOW-226010


Introduction

Telecom is a rapidly growing sector with structural changes that have impacted functioning of the Department of Telecommunications especially after formation of Bharat Sanchar Nigam Limited with effect from 1.10.2000 as a separate corporate entity. In the wake of this momentous development, offices of Controller of Communication Accounts were setup in various Circles representing the Department of Telecommunications at the field level. These offices, which initially started as small “DoT Cells” with a limited mandate of work viz. disbursement of pensions, GPF and maintenance of Broad Sheets of Loans and Advances etc. have completed 15 years of their glorious existence and their work has also grown manifold over these years. However, after passage of time so many new functions which were being formed centrally in DoT Hq have been decentralized to the field offices.

The office of CCA UP (E) is only one office in which to exercise check whether various process of accounting functions are being correctly followed by the different sections of Controller of Communication Accounts. A questionnaire has been prepared on the basis of various works being done in different sections. To implement the questionnaire an internal check section has been formed. The internal check section should check the work of other Sections of the office as per questionnaire with a view to see how far they are following the procedural rules and regulations, maintaining the various registers that have been prescribed, submitting the returns on the due dates and generally functioning as efficient units of the office. The internal checking for the financial year 2014-15 has also been completed.


Functions
  1. Pension Functions:-
    1. Disbursement of Pension: CCA office is responsible for the settlement of pensionary and terminal benefits i.e. issue of pension payment orders, authorization of payment of commuted value of pension, gratuities, recovery of pension contribution, etc.
    2. The CCAs hold Pension Adalats for settlement of pensionary grievances and liaise with the State Departments and other Ministries on various issues.
  2. Accounting Functions:-
    1. Collection of Pension and Leave Salary Contribution: This office carries out the functions of collection, scrutiny and monitoring of the amounts to be received as pension contribution and leave salary contribution by the Government.
    2. New Pension Scheme: After the introduction of the New Pension Scheme with effect from 1.1.2004 this office is required to prepare statements showing Govt. servant contribution and Govt. contribution in respect of the New Pension scheme. The amount so deducted is to be sent to the trustee bank every month under intimation to Directorate.
    3. GPF, loans and advances: The CCA office is responsible for maintenance of GPF accounts and recovery/accounting of long term advances taken by employees. They also maintain GPF and Loans & Advances broadsheets. Final Payment of balances of GPF to retirees and family pensioners is also made by CC A office.
    4. Post checking of pension paid vouchers: is also an important function entrusted to the CCA offices to ensure that the pension authorized is correctly paid to the retiree / family pensioner. Any excess payment of pension made by the pension disbursing authorities is recovered and credited in the Government account.
    5. PAO & DDO functions: The CCA office also function as PAO’s for the TERM offices and WMO units located within their jurisdiction and consolidate their monthly accounts. It also performs the DDO function for its own office and compiles the monthly accounts of the CCA office for sending to the DOT headquarters timely.
  3. Revenue Functions:-
    1. License Fee collection: The CCA office is responsible for collection of license fee from all commercial licensees of cellular, basic, Unified Access Service, NLD, ILD, Commercial VSAT, PMRTS services, Internet Services Providers (without telephony), Internet Service Providers (with telephony), captive VSAT, CMRTS, Radio links, Microwave links and OFC links. The license fee collected is a sizeable component of the non tax revenue for the government.
    2. Maintenance of Financial Bank Guarantees: The CCA has been entrusted with the work of maintenance, renewal, revision and invocation of Financial Bank Guarantees submitted by the licensees.
    3. Verification of Deductions: As per the license agreements, licensees can claim deductions (on account of pass-thru charges, roaming service charges, sales tax, service tax) from their gross revenues’ to arrive at ‘adjusted gross revenue’ before calculating the license fee payable. The deductions claimed vary from 23% to 91% of the Gross Revenue under different categories of licenses. To ensure that the deductions claimed by the licensees are correct and not excess, the CCA has been assigned the task of verifying the deductions on quarterly basis.
    4. Spectrum Charges: The work relating to collection of Spectrum charges in respect of GSM and CDMA service providers is also being done by the CCA offices.
  4. USO Functions:-
    1. Universal Service Obligation: The USO fund of India came into existence on 1.4.2002 which is funded by the contributions from the service providers and presently the Universal service levy stands at 5% of the adjusted gross revenue (AGR) The fund is disbursed and monitored at the state level by the CCA offices. The CCA is responsible for the verification of the claims of the eligible service providers and release of payment. The CCA is responsible for physical inspection of facilities and monitoring the progress of Rural Telephony which has a direct bearing on subsidy disbursed. The CCA offices have been designated by the USO Fund administration as facilitators to liaise with the State governments, Infrastructure providers, Universal Service providers, District Administration and local bodies to ensure timely roll out under the different USO schemes.
  5. Administrative Functions:-
    1. Legal Functions: The CCA also handle court cases at field level where the Government of India is a party in matters of license fees, spectrum fees, pension, absorption issues etc.
    2. CPIO Functions: Joint CCA in this office has been designated as Central Public Information Officer (CPIO) and Departmental Appellate Authorities (DAAs) for ensuring smooth provisioning of information under the Right to Information Act 2005 for all matters being dealt with the CCA offices.
  6. Audit Functions:-
    The CCA offices have also been entrusted with the responsibility of conducting Annual internal audit inspections of Wireless monitoring offices (WMO) and TERM units within their jurisdiction.


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