APPENDIX 2

(See Note under rule 3) IQ Option https://www.iqoption.ch/ in der schweiz

  Organisation of the Controller General of Accounts

1.     An organisation functioning under the Controller General of Accounts has been created in the Department of Expenditure of the Ministry of Finance. A copy of the Presidential Notification dated the 27th September, 1980 in regard to the function of the C.G.A. as incorporated in the (Allocation of Business) Rules, 1961 is appended as Annexure 'A'. The C.G.A. will have the responsibility for establishing and maintaining a technically sound accounting system in the Departmentalised Accounts Offices. He will, on behalf of the Ministries and Departments, liaise with the Budget Division and the Comptroller and Auditor General of India in accounting matters. He will provide necessary directions in accounting matters to the Ministries/ Departments and will issue 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, he will have powers to inspect the offices, and will be expected with his staff, to ensure that accounts are maintained accurately, comprehensively, and in a correct manner. He will also be required to ensure that data and information are supplied in time to the concerned Ministries. Cadre management in respect of Group 'A' and Group 'B' officers of these offices will vest in him. He will have a coordinating and innovating role in the introduction of Management Accounting system in the various Ministries/ Departments.

2.     In the discharge of these function, he will also have special responsibility for:—

(i)     Coordination with the Ministries in the administration and interpretation of Rules regarding Group 'C' and Group 'D' staff of the Central Civil Accounts Service;

(ii)     Holding of Departmental examination (analogous to S.A.S. examinations etc., held by the Comptroller and Auditor General of India) to maintain the requisite standard of technical expertise for accounting work in the Ministries and Departments;

(iii)     Revising Treasury Rules, Account Codes and provisions of General Financial Rules in so far as they relate to the form , and system of accounts etc., consequent upon the departmentalisation of Accounts and the use of the services of the public sector banks in place of treasuries, for collecting receipts and making payments.

3.     Consolidation of monthly Civil Accounts of the Union Government from the monthly accounts submitted to him by various Ministries and Departments has also been entrusted to him with effect from 1st April, 1977. Further, the responsibility for preparation of annual accounts including Summary Civil Appropriation Accounts showing under the respective heads, the annual receipts and disbursements for the purpose of the Union Government has been entrusted to him, relieving the Comptroller and Auditor General of India of the responsibility in consultation with him under Section 11 of Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, vide Ministry of Finance order No. 1 (12)-B (AC) /78 dated the 20th June. 1978.

 

ANNEXURE 'A' 
NOTIFICATION NO. CD-896/80 

Dated 27th September, 1980.

Issued from Rashtrapati Bhavan, New Delhi

2. (c)     Under the heading MINISTRY OF FINANCE (VITTA MANTRALAYA), under the subheading B—DEPARTMENT OF EXPENDITURE (VYAYA VIBHAG):-

(a)     entry 5 shall be omitted;

(b)     for entry 7A, the following entry shall be substituted namely:-

"7A. Organisation of the Controller General of Accounts dealing with

(i)     General principles of Government accounting relating to Union or State Governments and form of accounts, and to frame or revise rules and manuals relating thereto;

(ii)     Reconciliation of cash balances of Union Government with Reserve Bank in general and, in particular, of Reserve Bank Deposits pertaining to Civil Ministries or Departments;

(iii)     Overseeing the maintenance of adequate standards of accounting by Central Civil Accounts Offices;

(iv)     Consolidation of monthly accounts, preparation of review of trends of revenue realisation and significant features of expenditure etc. and preparation of annual accounts (including Summary Civil Appropriation Accounts) showing under the respective heads, the annual receipts and disbursements for the purpose of the Union Government;

(v)     Administration of Central Treasury Rules;

 (vi)     Co-ordination and assistance in the introduction of management accounting system in Civil Ministries or Departments;

(vii)     Cadre Management of Group 'A' (Indian Civil Accounts Service) and Group 'B' Officers of the Central Accounts Offices; and

(viii)     Organising of training and examination for the Central Civil Accounts Staff belonging to Group 'C' and 'D'.