Controller General of Accounts

Context:

• Shri Deepak Das takes charge as the new Controller General of Accounts (CGA).

About Controller General of Accounts:

Objective:

• Controller General of Accounts (CGA), in the Department of Expenditure, Ministry of Finance, is the Principal Accounting Adviser to Government of India.
• It is responsible for establishing and maintaining a technically sound Management Accounting System.
• The goal is to provide reliable information that brings transparency in the use and reporting of public funds through an integrated government-wide financial information system.
• Accordingly the focus has been on providing client oriented, integrated applications that aim at achieving operational efficiency across streams of public financial management system.

Function:

• The Office of CGA prepares monthly and annual analysis of expenditure, revenues, borrowings and various fiscal indicators for the Union Government.
• The Annual Appropriation Accounts (Civil) and Union Finance Accounts are submitted to Parliament under Article 150 of the Constitution. Along with these documents, an M.I.S Report titled ‘Accounts at a Glance’ is prepared and circulated to Hon’ble Members of Parliament.

Mandate:

Controller General of Accounts derives his mandate from Article 150 of the Constitution. This statutory mandate as incorporated in the Allocation of Business Rules 1961 brings out the duties and responsibilities of CGA as below:

• General principles of Government accounting relating to Union or State Governments and form of accounts, and framing or revision of rules and manuals relating thereto;
• Reconciliation of cash balance of Union Government with Reserve Bank in general and, in particular, of Reserve Deposits pertaining to Civil Ministries or Departments;
• Overseeing the maintenance of adequate standards of accounting by Central Civil Accounts Offices;
• Consolidation of monthly accounts, preparation of review of trends of revenue realization and significant features of expenditure etc and preparation of annual accounts (including Summary, Civil Appropriation Accounts) showing under the respective heads, the annual receipts and disbursements for the purpose of the Union Government;
• Administration of Central Treasury Rules and Central Government Account (Receipt and Payment Rules 1983);
• Coordination and assistance in the introduction of management accounting system in Civil Ministries or Departments;
• Cadre management of Group ‘A’ (Indian Civil Accounts Service) and Group ‘B’ Officers of the Central Civil Accounts Offices;
• Matters relating to the Central Civil Accounts staff belonging to Group ‘C’ and ‘D’;
• Disbursement of Pension through Public Sector Banks (PSBs) in respect of Central Civil Pensioners, Freedom Fighters, High Court Judges, Ex-M.P.s and Ex-Presidents.