Controller General of Accounts(CGA)

The Controller General of Accounts ( Site Address : ) is the apex Accounting Authority of the Central Government and exercises the powers of the President under Article 150 of the constitution for prescribing the forms of Accounts of the Union and State Governments on the advice of the Comptroller & Auditor General of India. The Controller General of Accounts is responsible, inter-alia,

  1. for the preparation and consolidation of the non government Monthly Accounts. A detailed analytical review of the Union Government Accounts is presented to the Finance Minister every month within 4 weeks from the close of the month. The review covers major aspects of receipts, expenditure, fiscal, deficit, sources of financing, etc. to facilitate during the year tracking at the highest level. A Provisional Account (Unaudited) for the year is also prepared at the end of the financial year. With effect from October, 1998, select accounting data are also released on the INTERNET every month at the web site addresses .
    1. and
  2. presentation to Parliament to the Annual Appropriation Accounts presentation to Parliament of the Annual Appropriation Accounts (Civil) and Finance Accounts of the Union government. These accounts for 1996-97 were laid before Parliament during the Budget Session on 5th June, 1998 along with the Report of the Comptroller and Auditor General of India.
  3. ensuring a sound and effective internal audit and pre-check system in the Civil Ministries
  4. enabling prompt and accurate accounting
  5. ensuring effective and close monitoring of Receipts of the Government of India especially those relating to Income Tax, Customs and Central Excise
  6. enabling the effective utilisation of accounts as a tool of management by constant upgradation of the quality of accounts, leading to improved financial control within Government.
  7. The organisation of the Controller General of accounts is also responsible for government disbursements and banking arrangements of various Ministries/ Departments of the Government of India. The Controller General of Accounts closely monitor the extant system by means of periodical interaction with the Reserve Bank of India and Public Sector Banks on an ongoing basis.
  8. The Controller General of Accounts also brings out every year, a booklet entitled "Accounts at a Glance", bringing out broad and significant features of Government Receipts and Expenditure.
  9. The Controller General of Accounts is looking after the computerisation of Government Accounting functions in all the Civil Ministries. It has already implemented five accounting packages − IMPLROVE for Voucher Level Computerisation in PAOs, CONTACT for Consolidation of Accounts in Principal Accounts Offices; GAINS for Consolidation of Accounts in CGA's Office; SCT for collecting annual accounts data from field offices and FINEACT for preparing Annual finance Accounts of the Government of India.
  10. All Principal Accounts Offices are only using CONTACT for consolidation of accounts. Besides, some of the PAOs have also discontinued manual compilation of accounts. Efforts are being made to progressively extend the coverage of computerisation to all offices.
  11. A new comprehensive software for Principal Accounts office CONTACT (with several new features) on ORACLE platform is nearing completion. This will be installed in the Principal accounts Offices in place of the existing CONTACT.
  12. The Institute of Government Accounts and Finance (INGAF) was set up in February, 1992 with a view to imparting intensive induction and in-service training in accounting budgeting, financial management, expenditure control, internal audit, administrative-cum-establishment matters and initial and advanced level training in development and use of Computer applications to officials working in various Central government Ministries, etc. The Institute has established its regional Centres in Calcutta, Chennai and Mumbai. The Institute has the credit of imparting training to more than 6643 officers and members of the staff belonging to various Accounting Organisation, Drawing and Disbursement officers and other Central government Undertakings. The institute has also been approved by the Ministry of External Affairs for imparting training to the Officers of developing countries under the ITEC programmes. Courses have been conducted for officers of the Governments of Sri Lanka during 15.11.98 to 4.12.98. Officers of the Indian Civil Accounts Service are being imparted a high level of professional training at this institute after their initial training at the National Institute of Financial Management.