Controller General of Accounts (CGA)

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The Controller General of Accounts (CGA), in the Department of Expenditure, Ministry of Finance, is the Principal Accounting Adviser to Government of India and is responsible for establishing and maintaining a technically sound Management Accounting System. The Office of CGA prepares monthly and annual analysis of expenditure, revenues, borrowings and various fiscal indicators for the Union Government. Under Article 150 of the Constitution, the Annual Appropriation Accounts (Civil) and Union Finance Accounts are submitted to Parliament on the advice of Comptroller and Auditor General of India. Along with these documents, an M.I.S Report titled 'Accounts at a Glance’ is prepared and circulated to Hon’ble Members of Parliament.

It further formulates policies relating to general principles, form and procedure of accounting for the Central and State Governments.Administer the process of payments, receipts and accounting in Central Civil Ministries/ Departments. Prepares, consolidates and submits the monthly and annual accounts of the Central Government through a robust financial reporting system aimed at effective implementation of the Government fiscal policies. It also coordinates and assists in the introduction of Management Accounting Systems in Ministries/ Departments with a view to optimizing the utilization of Government resources through efficient cash management and an effective Financial Management Information System (FMIS). Through its Internal Audit Units in the respective Ministries/Departments,it is responsible for maintaining the requisite technical standards of Accounting in the Departmentalized Accounting offices and for monitoring of financial performance and effectiveness of various programs, schemes and activities of the civil ministries.

It also administers banking arrangements for disbursements of Government expenditures and collection of government receipts and interacts with the Central Bank for reconciliation of cash balances of the Union Government.

The O/o CGA is also responsible for coordination and monitoring the progress of submission of corrective/remedial action taken notes (ATNs) on the recommendations contained in Public Accounts Committee’s (PAC) reports as well as the Comptroller & Auditor General (CAG) reportsthrough its web based Audit Para Monitoring System (APMS).

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