Controller General of Accounts

Accounting Policies and  Procedures


Ministries, Departments approach the Controller General of Accounts for advice on accounting procedures for new schemes, programmes or activities undertaken by them. The advice rendered by the CGA generally covers aspects related to maintenance of accounts, collection of receipts and it's crediting into Government account, release of payment and it's accounting, creation and operation of funds within Government accounts, banking arrangements for making payments and collecting receipts etc. The advice of the Controller General of Accounts is binding on the Ministries/Departments.



In a continuous effort towards improving the efficiency and the quality of the services rendered by the Department, Information Technology has been introduced at almost all levels of operations.

At the three levels - Controller General of Accounts, Principal Accounts Offices and the field Pay and Accounts Offices software packages, namely GAINS (Government Accounting Information System), CONTACT (Controller's Accounts) and IMPROVE (Integrated Multimodule Processor for Voucher Entries), are being used to consolidate Government of India Accounts.

The monthly accounts are now published on the Web on the last day of the month following the month of account (i.e. the accounts for Jan 99 will be available on the last day of Feb 99). Efforts are continuing to automate a number of other processes at various levels.

The Systems Group, in the office of the Controller General of Accounts, assists the Controller General of Accounts in the policy formulation and use of Information technology in the accounting offices of the Government.

National Informatics Centre under the Ministry of Planning is providing software support to the organisation.


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