and will be expected with his staff, to ensure that accounts are maintained
accurately, comprehensively, and in a correct manner.
CGA is also responsible for ensuring timely and accurate rendition of
accounting information to the concerned Ministries and Departments.
As cadre controlling authority the Controller General of Accounts is
responsible for the human resource development including cadre management
of Group ‘A’ and Group ‘B’ officers.
He further functions to coordinate and assist in introduction of
Management Accounting system in the Civil Ministries/Departments.
Reconciliation of cash balances of the Union Government with the
Reserve Bank of India, consolidation of Monthly Accounts of the Union
Government as submitted by various Ministries and preparation of Annual
Accounts viz. Appropriation and Finance Accounts are some other functions of
the CGA under the Allocation of Business rules.
In the discharge of these functions, the CGA has the special
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 Examinations 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., and the use of the services of the Banks
for collecting receipts and making payments.
The Civil Accounts Organization has also been entrusted by the
Planning Commission with the task of monitoring the expenditure incurred