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Home / IAS Preparation / Controller General Accounts

Controller General of Accounts (CGA)

Last Updated on May 01, 2024
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Controller General of Accounts (UPSC Polity): Download PDF Here!

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Who is a Controller General of Accounts (CGA)?

The Controller General of Accounts (CGA) is the head of the Indian Civil Accounts Service and the Principal Accountant Advisor to the Government of India. The CGA is responsible for establishing and maintaining a technically sound Management Accounting System for the Government of India. The CGA also prepares and submits the accounts of the Union Government and is responsible for exchequer control and internal audits.

Historical Background of CGA

  • The Comptroller and Auditor General’s (Duties, Powers, and Conditions of Service) Act of 1971 mandates the division of accounting and auditing functions.
    In accordance with Section 10 of the Act, the President may, in consultation with the CAG, divest the Comptroller and Auditor General of the responsibility of preparing the account statements of any department of the Union Government.
    In June 1975, the Indian government authorized a proposal to separate accounting from auditing.
  • After the President approved an ordinance releasing him of the responsibility of producing accounts for Ministries and Departments of the Government of India, the Comptroller and Auditor General (DPC) Act of 1971 was updated by the enactment of an Act.

Who is the Current Controller General of Accounts of India?

The current Controller General of Accounts of India is Shri S. S. Dubey, 1989 batch Indian Civil Accounts Service (ICAS) Officer.

Learn more about the Directorate General of Foreign Trade!

Controller General of Accounts (CGA), Ministry of Finance, is the principal accounting adviser to the Government of India and is responsible for administering this system. The office of CGA is endowed with the task of preparing monthly and annual analysis of expenditure, revenues, borrowings, and various fiscal indicators for the Union Government.

Source: Controller General of Accounts

Read this topic of Indian Polity for UPSC Exams.

Role of Controller General of Accounts (CGA)
  • He is the principal advisor to the Union government on all accounting matters.
  • He is responsible for managing and establishing a technically sound management accounting system.
  • It is the responsibility of the Controller General of Accounts to prepare and submit accounts of the Union Government.
  • He is responsible for internal audits and exchequer control.
  • The Union finance accounts and annual appropriation accounts (Civil) are submitted to Parliament.
  • The Hon’ble Members of Parliament are provided with an M.I.S Report titled ‘Accounts at a Glance.’

Also, study the UPSC Polity Notes on the Public Accounts Committee (PAC).

Mandate of the Controller General of Accounts

Article 150 of the Constitution provides a mandate to the Controller General of Accounts. It is a statutory mandate that is incorporated in the Allocation of Business Rules, 1961. It highlights the duties and responsibilities of CGA:

  • Forming accounts, framing, or revision of rules and manuals relating to general principles of government accounting of Union or State Governments.
  • Settlement of the cash balance of the Union Government with the Reserve Bank, particularly reserve deposits relating to Civil Ministries or Departments.
  • Look after the maintenance of adequate standards of accounting by Central Civil Accounts Offices.
  • Consolidate monthly accounts, prepare a review of trends of revenue realization and significant features of expenditure, etc.
  • Prepare annual accounts (including Summary, Civil Appropriation Accounts), annual receipts, and disbursements for the purpose of the Union Government.
  • Carry administration of central treasury rules and central government account (Receipt and Payment Rules 1983).
  • Coordinate and assist in the introduction of management accounting systems in Civil Ministries or Departments.
  • Management of cadre of Group ‘A’ (Indian Civil Accounts Service) and Group ‘B’ officers of the central civil accounts offices.
  • Deal with matters related to the central civil accounts staff belonging to Group ‘C’ and ‘D.’
  • Disburse pensions to central civil pensioners, freedom fighters, High Court judges, Ex-M.P.s and Ex-Presidents through Public Sector Banks (PSBs).

Study the NCERT Notes on Schedules of the Indian Constitution here.

Significance of CGA
  • Responsible for developing and administering a functionally effective management accounting system.
  • Prepares and presents the financial reports for the Union Government.
  • Is in charge of treasury control and regulatory inspections.
  • Ministries and Departments consult the Controller General of Accounts when choosing the accounting procedures to be applied to new schemes, programmes, or initiatives.

Criticism of CGA
  • Because each government agency has distinct duties, it is difficult to design a unified management accounting system that all departments can utilize.
  • The management accounting system should be regularly reviewed after it is put into place to keep up with the department’s changing requirements.

Learn more about the Advocate General of State!

Difference Between CGA and CAG

CAG

CGA

The Comptroller and Auditor General of India (CAG) audits the accounts and related activities of the 3 tiers of government: Federal, Provincial, and Local.

The Controller General of Accounts (CGA) acts as the principal accounting adviser to the GOI.

He is the auditor of all transactions, including the Central and the State Governments related to debts, deposits, funds, and the like.

The CGA lays down the general accounting principles of the Central and State governments and the form of accounts.

It is an independent and constitutional body.

It is under the Department of Expenditure in the Finance Ministry. It is not a constitutional body.

The Controller General of Accounts acts as the principal accounting adviser to the Government of India, with his office in the department of Expenditure, Ministry of Finance, Government of India.

The CGA holds the function of disbursing pensions to the central civil pensioners, high court judges, ex-Presidents, ex-MPs, and freedom fighters.

He acts as the adviser to the President on account of the prescription of the form as to how the Central and State records are to be maintained.

The role of administering the Central Government Account (Receipt and Payment Rules 1983) and Central Treasury Rules.

Way Forward
  • As the management accounting system develops and evolves, it is critical to keep in mind the department’s goals, organisational structure, information requirements, and other aspects.
  • In order to provide accurate feedback to various management levels for effective decision-making, the management accounting system created in a Ministry or Department must be regularly maintained.

Learn more about the Governor General of India!

Conclusion
  • According to the Constitution, the CGA is neither a recognised nor an independent organisation. The Department of Expenditure is responsible for this aspect.
  • The Comptroller and Auditor General of India upholds the President’s general accounting regulations (CAG).

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FAQs

Smt Sonali Singh holds the coveted position of Controller General of Accounts.

Auditing was separated from accounting in 1976 and the task of accounting was given to CGA.

The CGA is under the Department of Expenditure in the Finance Ministry and does not classify as a constitutional body. Whereas the CAG is an independent constitutional body which audits the accounts and related activities of the Federal, Provincial, and Local governments.

There are 3 types of accounts: consolidated fund, contingency fund and public accounts. Public account contains all the money received by or on behalf of the Government. The Consolidated Fund of India contains all revenue and money received by the Government in repayment of loans. The contingency fund is used to meet unforeseen expenditure.

Government expenditure is divided into Plan and Non-Plan. The Plan expenditure is related to expenditure on schemes and programmes while the Non-Plan expenditure is incurred on establishment and maintenance activities.
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