Controller General of Accounts (CGA)


An organisation functioning under the Controller General of Accounts (CGA) has been created in the Department of Expenditure of the Ministry of Finance, with the functions of the CGA
incorporated in the (Allocation of Business) Rules, 1961. The CGA has the responsibility for establishing and maintaining a technically sound accounting system in the Departmentalised Accounts Offices. He, on behalf of the Ministries and Departments, liaises with the Budget Division and the Comptroller and Auditor General of India in accounting matters and provides necessary directions in accounting matters to the Ministries/ Departments and issues general instructions about the system and form of accounts and procedures for accounting of receipts
and payments. In order to maintain the requisite technical standard of accounting in the
Departmentalised Accounts Offices, CGA has the powers to inspect the offices, and is expected to ensure that accounts are maintained accurately, comprehensively, and in a correct manner. He is also required to ensure that data and information are supplied in time to the concerned Ministries. He also has a coordinating and innovating role in the introduction of Management Accounting system in the various Ministries/ Departments.
Controller General of Accounts (CGA) is the principal Accounts Adviser to the Government of
India and is responsible for establishing and maintaining a technically sound management
accounting system. The accounts of the Civil Ministries are compiled and maintained by the Pay
and Accounts Offices, the basic accounting units. CGA prepares a critical analysis of expenditures, revenues, borrowings and the deficit for the Finance Minister every month. He also prepares annual Appropriation Accounts and Union Finance Accounts for presentation to the parliament.
One of the main functions entrusted to CGA is relating to budgetary control over the expenditure. The control is exercised through the Pay and Accounts Offices who have the authority to release payments of all claims arising out of Governments operations. In certain cases where it is not possible to open a Pay and Accounts Office, departmental authorities at appropriate level are authorized to incur expenditure subject to the limits prescribed in the
letter of assignments issued from time to time by the concerned Pay and Accounts Office. The Pay and Accounts Offices maintain line item wise accounts of all the transactions involving Consolidated Fund of India, Contingency Fund of India and Public Account of India. Various subsidiary accounts such as Loan accounts, Fund accounts etc. are also maintained by
these units.
The annual accounts of the Government, comprising the Union Government Finance Accounts
and the Appropriation Accounts, are also prepared by the Controller General of Accounts. These
documents are presented before the Parliament after their statutory audit by the Comptroller and Auditor General of India. Preparation and submission of Appropriation Accounts to the Parliament completes the cycle of budgetary process. Through Appropriation Accounts Parliament is informed about the expenditure incurred against the appropriations made by the parliament in the previous financial year. All the expenditures are duly audited and excesses or
savings in the expenditure are required to be explained in the Appropriation Accounts.
The Finance Accounts show the details of receipts and expenditure for all the three funds in the form of various statements including liabilities of the government such as guarantees etc. and loans given to states, union territories and public sector undertakings. These have been dealt in detail later in this Manual.

Sunday, 14th Feb 2016, 11:42:43 AM

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