I.  Roles and Responsibilities of  Area Accounts Offices(AAO)

1. AAO is responsible for all work connected with audit, payment,classification and accounting of bills relating to Pay and Allowances, TA etc of Civilian officers and subordinates, misc. allowances, contingencies etc.
2. They act as Financial Adviser to the units under their audit jurisdiction to render prompt services to the Sub-Areas

II.  Roles and Responsibilities of  Pay Accounts Offices(PAO)

1. To maintain the pay and provident fund accounts of JCOs/ORs/NEs correct and complete in all respects and issue statements of accounts on due dates.
2. To ensure prompt authorization of advances wherever admissible.
3. To advice the Record Officer/Centre Commanders of matters relating to Pay and Allowances of JCOs/ORs/NEs.

III.   Role and responsibilities of LAO Offices

It is the duty of the LAO is to conduct locally the internal check of the accounts, i.e., ledgers, returns, stock and due sheets, and/or such other records connected with the receipt and issue of stores, required to be prepared and maintained by the various Army supply and store depots and unit/formations as may be prescribed for the purpose in the various books of Regulations and other Government orders issued from time to time for each class of depot or unit/formation

 
IV. Roles and Responsibilities of  Accounts Officer(AO)-GEs

1. To ensure correct and up to date maintenance of accounts of MES formation in accordance with prescribed rule and data furnished to him.
2. To assist MES officer in prompt payment/adjustment for supplies and services rendered after certain preliminary checks to the accounts and vouchers.
   
3. To render financial advice to MES officers to enable them to discharge managerial function properly especially matter relating to accounts and        budget estimates and operation of financial rules.