Group A Cadre Administration
O/o Controller General of Accounts
Profile of the Service: Consequent upon Departmentalization of Accounts in
1976, a separate specialized Group ‘A’ Central Service, namely, Indian Civil
Accounts Service was constituted in April, 1977. The introduction of
Departmentalized Accounting System was considered a major administrative
reform for the modernization of financial management in the Government of
India.
The Officers of Indian Civil Accounts Service (ICAS) are selected
through the combined Civil Services Examination conducted by UPSC.
The Controller General of Accounts (CGA) is the Head of the Indian
Civil Accounts Service (ICAS) in the pay scale of Rs. 80000 (fixed). The Cadre
Control of Indian Civil Accounts Service vests with the Department of
Expenditure, Ministry of Finance.
Duties: As per the Allocation of Business Rules,1961 the C.G.A is responsible
for establishing and maintaining a technically sound accounting system in the
Departmentalized Accounts Office and to prescribe general principles, systems
and form of Government accounts.
The CGA on behalf of the Ministries and Departments liaises with the
Budget Division and the Comptroller and Auditor General of India in accounting
matters. His responsibilities include providing of necessary directions in
accounting matters to the Ministries/Department and issuing 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
Departmentalized 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.
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
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 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

under Central Plan Schemes. Central Plan Scheme Monitoring System
has been instituted by the CGA at the behest of Planning Commission.
Under this initiative, financial releases made by the Central Government
under the Plan Schemes are to be tracked up to the level of intended
beneficiaries. A fair amount of progress has already been made in this
regard.
Career Prospect:
The method of recruitment, field of selection and the
minimum qualifying service in the next lower grade for appointment of officers on
promotion to duty posts included in the various grades of Indian Civil Accounts
Service (Group ‘A’)
Sl.No. Name of Post/Grade
Scale
Method of Recruitment Field of Selection and
the minimum qualifying
service for promotion
1.
Junior Time Scale
(Rs.15,600-39,100
Grade Pay Rs.5,400)
(i)
66.67% by direct
recruitment on the basis
of Civil Service
Examination
(ii) Remaining 33.33%
by promotion in consultation
with Union Public Service
Commission
Senior Accounts Officer in
Group ‘B’ of the Central
Civil Accounts Serviced
with 5 years’ combined
regular service as
Senior Accounts Officer
and Pay & Accounts
Officer as on 1
st
January of the
year.
2.
Senior Time Scale
(15,600-39,100 Grade
Pay Rs.6,600)
Promotion on selection
basis
Officers in the Junior
Time Scale with 4 years
regular service in the grade.
3.
Junior Administrative
Grade
( 15,600-39,100
Promotion on selection
basis
Officer in the Senior
Time Scale with 5 years
regular service in the

Grade Pay Rs.7,600) )
grade or nine years
service in Group ‘A’.
4.
Selection Grade
(Non-functional)
Junior Administrative
Grade(NFSG)
(Rs. 37,400-67,000
Grade Pay Rs.8,700) )
Appointment by
Placement in the scale
on the basis of seniority
based on suitability.
Officers in the Junior
Administrative Grade
with 5 years regular service
in the grade, provided that
no member of the service
shall be eligible
for appointment to the
selection grade until he has
entered 14
th
year of service
on the 1
st
of January of the
year examination on the
basis of which the member
was recruited.
5.
Senior Administrative
Grade
(Rs. 37,400-67,000
Grade Pay Rs10,000 )
Promotion on selection
basis
Officers in the Junior
Administrative grade
with 8 years regular service
in the grade including
service, if any, in the
Selection Grade
(Non-functional) of the
Junior Administrative Grade
6.
Principal Chief
Controller of Accounts
(Rs.67,000-79,000)
Promotion on selection
basis
Officers of the
Senior Administrative Grade
with 3 years of regular
service in the grade as
on 1
st
January of the
year.
7.
Additional Controller
General of Accounts
Promotion on selection
basis
Officers of the grade of
Principal Chief Controller

(Rs.75,500-80,000)
of Accounts
8.
Controller General of
Accounts
Promotion on selection
basis
Officers of the grade of
Additional Controller
General of Accounts
having minimum of 2
years regular combined
service in the scale of pay