The Indian Defence Accounts Service (IDAS) is a prestigious civil service cadre that is responsible for maintaining the financial transparency and accountability of the Indian Defence Services. Aspirants who wish to join this service are required to clear the UPSC IDAS Exam, which is conducted annually by the Union Public Service Commission (UPSC). The exam pattern and syllabus for the IDAS Exam undergo revision from time to time, in order to keep up with the changing demands of the service and the evolving landscape of the defence sector. Let us delve into some of the latest updates in the IDAS Exam syllabus.
Non-profit Accounting and Audit: In recent years, the IDAS officers have been entrusted with the responsibility of maintaining the accounts and audits of several non-profit organisations that are associated with the defence services, such as the Armed Forces Flag Day Fund, the Defence Research and Development Organisation Fund, the War Injuries Fund, etc. Hence, the syllabus now includes topics related to non-profit accounting, principles of audit, accounting for trusts and societies, and compliance with various regulations and laws.
Financial Management: The IDAS officers oversee the budget planning and execution for various defence services, and are expected to have a thorough understanding of financial management principles. The syllabus includes topics such as financial planning, budgeting techniques, performance budgeting, resource allocation, financial reporting, etc.
Defence Procurement: The IDAS officers play a crucial role in the procurement process for the defence services, which involves the purchase and acquisition of equipment, weapons, and other resources. Hence, the syllabus covers topics such as principles of public procurement, procurement cycle, contract management, tendering process, e-Procurement, procurement of goods and services under various categories, etc.
Defence Budget: The defence budget is one of the most significant aspects of the financial management of the Indian Defence Services, and hence, its thorough understanding is a key requirement for IDAS officers. The syllabus covers topics such as the budgeting process, budget classification, budgetary control, public expenditure management, etc.
Information Technology: The scope of the IDAS officers’ work has expanded to include the use of information technology for financial management, procurement, and audit processes. Hence, the syllabus includes topics such as fundamentals of Information Technology, database management, use of software tools for accounting, procurement and audit management, E-Governance, Cyber Security, and so on.