The Pay and Accounts Office is the basic unit of departmentalized accounts organization. Its main functions include:-
1. Pre-audit and payment of all bills, including those of loans and grants-in-aid submitted by Non-Cheque DDOs.
2. Issue of quarterly Letters of Credit of Cheques Drawing DDOs and Post-audit of their vouchers.
3. Compilation of monthly accounts of receipts and payments.
4. Maintenance of GPF accounts
5. Settlement of Pension cases and authorization of retirement benefits.
6. Settlement of Inward Claims, Controller of Defence Accounts and other non-civil Pay & Accounts Office.
7. Remittance of valuables into accredited bank (UBI).
8. Accountal of Departmental receipts.
9. Clearance of outstanding balances under various suspense heads.
10. Submission of various kinds of returns/reports to the concerned authorities.