2023 handbook summarySource checked 29 July 2026
How Army Officers' Pay Accounts Are Maintained
PCDA(O) maintains a separate Individual Running Ledger Account, or IRLA, for each officer.
Overview
PCDA(O) maintains a separate Individual Running Ledger Account, or IRLA, for each officer. Pay, allowances, standing recoveries, other sums due to or from the officer, admitted advances, and payments are posted under the CDA(O) account number and reflected in the monthly Statement of Account (printed page 4; PDF page 15).
What the handbook says
The source describes the IRLA as the officer's running pay account. Credits and debits are recorded even when an admitted advance is paid immediately, and both entries appear in the monthly Statement of Account (printed page 4; PDF page 15).
PCDA(O) commences payment for a newly commissioned officer from the date of commission and for an officer returning from deputation or foreign service from the date military duty resumes. Form A is required when entering or re-entering PCDA(O) payment; the earlier account is reactivated after a break (printed page 4; PDF page 15).
What this means
The account number links correspondence, claims, payments, and recoveries to the officer's ledger. A Statement of Account records transactions; it does not replace the order, claim sanction, or evidence supporting an entitlement (printed pages 4-6; PDF pages 15-17).
Who this applies to
- Newly commissioned officers receive a new account number after Form A is received; officers previously paid by PCDA(O) have the former number reactivated (printed page 4; PDF page 15).
- Officers returning from deputation or foreign service require a Last Pay Certificate from the previous audit office before payment commences (printed page 4; PDF page 15).
- PCDA(O) does not give rulings on hypothetical cases; a reference must provide the facts, point of doubt, officer name, and account number (printed page 6; PDF page 17).
Rates and dates
There is no standalone rate for pay accounting. The IRLA records amounts admitted under the rules and effective dates governing each separate pay, allowance, advance, recovery, or claim (printed page 4; PDF page 15).
What you may need
- Form A for entry or re-entry into PCDA(O) payment (printed page 4; PDF page 15);
- Last Pay Certificate when returning from deputation or foreign service (printed page 4; PDF page 15);
- signed and properly countersigned claims, prescribed forms, and all connected supporting documents (printed pages 4 and 7-8; PDF pages 15 and 18-19); and
- for final IRLA closure, the cited no-demand/final demand certificate and MES clearance where Government accommodation was allotted (printed page 6; PDF page 17).
Authorities and source references
- AO 03/03 for Form A (printed page 4; PDF page 15)
- AO 4/03 for correspondence with PCDA(O) (printed page 6; PDF page 17)
- AO 79/76 for non-effective IRLAs (printed pages 6-7; PDF pages 17-18)
- PCDA(O), the relevant countersigning authority, and the previous audit office where applicable (printed pages 4-6; PDF pages 15-17)
Related guidance
About this guidance
This is a plain-language summary for general information. It is not an official order or an authority for a claim. Confirm the applicable order and your individual eligibility with the competent authority or PCDA(O) before acting.