Controller General of Accounts

Human Resource Management


The Civil Accounts Organization employs around 10,000 personnel in different grades of Group A, B, C & D posts of the Government of India.

Recruitment to the organization is done through various channels. Direct entry to the Group ‘A’ is through the Union Public Service Commission (UPSC) by means of the common Civil Service Examination held every year. The officers selected by the UPSC together with the Officers promoted from Group ‘B’ cadre, constitute the Indian Civil Accounts Service.

The staff Selection Commission is responsible for recruiting Group 'B' & 'C' officials. Recruitment of Group ‘D’ personnel is through the Employment Exchanges.

Thanks to the specialized work content and a conscious policy towards grooming of personnel through various short term and long term training programs, the Civil Accounts organization has developed itself into a large pool of expertise in finance, accounts, information technology and a number of related areas. A large number of officers of the Indian Civil Accounts Service are providing consultancy services to various sovereign Governments on IMF assignments.


Consequent upon departmentalisation in 1976, the government of India decided to have a separate Group 'A' service for accounting at the middle and senior levels in the finance, accounts and Internal audit organisations of the ministries/department. The initial intake into the ICAS was by deputing and transferring the personnel from Indian Audit and Accounts Department. Since 1977, the regulat intake to the service has been made through Union Public Service Commission through the comibined Indian Civil Services Examination, through which recruitment to all the other prime services of the country are recruited

The officers of the ICAS perform important function of rendering management accounting information in the Ministries relating to collections of receipts and expenditure control, preparation of budget estimates relating to receipts as well as expenditure. The vast expertise available in the ICAS has been utilised by the government at the various levels of decision making. The expertise of ICAS officers has also been utilised by International Monitory Fund in a number of countries for advising on various treasury and accounting functions.

The cadre strength of ICAS stands at 208 posts.


The Institute of Government Accounts and Finance (INGAF) look after training needs of the Civil Accounts personnel. The Institute, set up in 1992, has developed into a center of academic excellence in the field of Government Accounts and Finance. It acts as a think tank of the Civil Accounts Organization providing feedback to the Controller General of Accounts on the training needs, reviews and updations of accounting and financial procedures, codes etc.

INGAF provides training to the officers and staff of the Civil Accounts organization on a wide range of subjects such as Accounting, Budgeting, Financial Management, Management Accounting, Expenditure Control, Internal Audit, Service matters, Information Technology etc.

INGAF also provides consultancy services to various other Governmental and autonomous bodies. The Institute has been conducting training for the Audit & Accounts personnel of various Foreign Governments under the International technical and Economic Cooperation (ITEC) program of the Ministry of External Affairs.

The Institute has its main center at Delhi and regional centers at Mumbai, Chennai and Calcutta.


The Controller General of Accounts conducts various examinations for the purpose of promotion and assessment of suitability of an employee for retention in posts. The examinations conducted are:

* Junior Accounts Officer (Civil) examination for assessing suitability for promotion as Junior Accounts Officer (JAO)

* Junior Accounts Officer (common) examination for the staff of Delhi Administration, Cabinet Secretariat and Andaman & Nicobar Islands.

* Departmental Confirmatory examination for Accountants to adjudge suitability for retention in the post.

* Limited competitive examination for promotion of Lower Division Clerks as Accountants.

* Limited competitive examination for promotion of Group D (Matriculate) as Lower Division Clerks.

* Departmental Qualifying examination for promotion of Group 'D' (Non matriculate) as Lower Division Clerks.



The cadre management of Group 'A' officers of the Indian Civil Accounts Service (ICAS) vests with the Controller General of Accounts. It covers the entire gamut of personnel management of ICAS officers including their recruitment, transfers, promotions, training, both within the country as well as abroad, and periodical reviews of cadre strength and distribution.

The respective Chief Controller/ Controller of Accounts controls the Group 'C' & 'D' staff of various Civil Accounts Units. However, a combined seniority list of all the employees within these grades is maintained by the Controller General of Accounts for effecting promotions.


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