Profile of the
Indian Civil Accounts Service

As a professional accounting organization, our
vision is to strengthen governance through
excellence in public financial management.
Administer an effective, credible and
responsive system for budgeting, payment
and accounting.
Provide a world class, robust government-
wide integrated financial information system.
Develop new paradigms of internal audit for
improved transparency and accountability.
Leverage information and communication
technology to achieve intended goals.
Promote professional integrity through a
dedicated workforce committed to service

Profile of the
Indian Civil Accounts Service

Indian Civil Accounts Organisation performs a key role in delivery
of financial management services for the Government of India.
The organisation provides payment services, supports the tax
collection system, performs government-wide accounting,
financial reporting functions and carries out internal audit in
civil ministries of the Union Government. Controller General of
Accounts (CGA) in Ministry of Finance heads the organisation and
is responsible for administering this system.
The organisation has been at the forefront in leveraging
information technology for delivery of these services in
consonance with the constantly changing technological
environment and increasing ICT penetration in the country. The
goal is to provide reliable information that brings transparency
in the use and reporting of public funds through an integrated
government-wide financial information system. Accordingly
the focus has been on providing client oriented, integrated
applications that aim at achieving operational efficiency across
streams of public financial management system.

Controller General of Accounts derives his mandate from Article
150 of the Constitution. This statutory mandate as incorporated
in the Allocation of Business Rules brings out the duties and
responsibilities of CGA which includes the following:
• Prescribe general principles, systems and form of Government
accounts relating to the Union and States
• Frame and revise procedures, rules and manuals for
accounting of receipts and payments.
• Oversee maintenance of adequate standards of accounting
in Civil Ministries.
• Prepare monthly and annual accounts along with periodic
reviews of expenditure, revenues, borrowings and deficit.
• Monitor and reconcile cash balances of the Union Government
with Reserve Bank of India and oversee the banking
arrangements for government transactions.
• Coordinate and assist introduction of management accounting
system in Civil Ministries
• Develop and implement policies and programs for
augmentation of human resources in line with the changing
needs of the organisation.

Organisational Structure
Indian Civil Accounts Organisation is headed by Controller General
of Accounts (CGA) in the Department of Expenditure, Ministry of
Finance. CGA as the central accounting and reporting agency
for Government of India is assisted by officers of the Indian
Civil Accounts Service who have expertise in different aspects
of public financial management. This accounts service, which is
a part of the premier civil services currently, has a sanctioned
strength of 226 officers who are supported by around 9,000
employees professionally qualified in government accounting
As per the departmentalized accounting arrangements in
government, operational responsibility for accounting, reporting
and internal audit function in civil ministries is with the officers
of this organisation. These units are headed by the Principal
Chief Controller of Accounts (Pr.CCA), Chief Controller of
Accounts (CCA) or a Controller of Accounts (CA) in the respective
ministries. Under the overall supervision of CGA, they assist the
Secretary of the Ministry who is the chief accounting authority in
the ministry. The Pr. CCAs / CCAs / CAs discharge their duties and
responsibilities through the Principal Accounts Office (Pr. AO) at
Ministry’s headquarters and Pay & Accounts Offices (PAOs) at the
field formation level. There are currently 358 PAOs located at 87
stations across the country.

Duties and Responsibilities
Principles, forms and standards of accounting
On behalf of the President of India, CGA lays down the principles
of government accounting, prescribes the form in which
accounts are to be maintained and formulates the procedure
for recording and consolidating the accounts of Union and State
Governments with the objective of encouraging standardization
and transparency in government accounts.
Receipts and Payments
Indian Civil Accounts Organisation administers the receipts and
payment functions for more than 90% Government of India’s
budget through a nation-wide network of 28,000 branches of
twenty-nine scheduled commercial banks who act as agents
of Reserve Bank of India, which is the banker to the Union
The organisation performs accounting and reporting functions
for the entire tax and non-tax receipts of the Union Government.
It has accordingly developed and implemented policies to
ensure timeliness and accuracy in remittance and reporting of
government receipts, from its initial deposit to its final credit
in the government account. As part of the country’s on-line
tax information network, the organisation promotes electronic
reporting and collection of direct and indirect taxes. The
system relies on single source data entry for tax payment at
the collecting bank branch, a national database of tax payers
and electronic transfer of funds to government account. The
accounting units of the organisation, through their customized

IT applications, use this information for accounting, reporting
and reconciliation purposes.
In addition, the organisation is responsible for payment functions
in civil ministries. The exchequer control is exercised through the
field level Pay and Account Offices (PAO) of different ministries
who ensure compliance to budgetary appropriations made by the
parliament. Payment, accounting and reporting functions in civil
ministries have been e-enabled by the organization through the
Computerised Accounting System (COMPACT). This application
covers the entire business process of PAOs including receipts,
provident fund and pension processing. It provides financial
integrity to the process and has the necessary quality and security
certification. COMPACT has been successfully implemented in
over 400 Pay and Accounts Offices (PAOs) of Civil and some non-
Civil Ministries of the Government of India. In addition, it is also
being used by some sub-national governments.
The organisation is responsible for disbursement and accounting
of pension payments to Government employees of all Civil
Ministries as well as former Presidents/Vice-Presidents, retired
Supreme Court/High Court Judges, Members of Parliament, All
India Service Officers and Freedom Fighters.
The Central Pension Accounting Office (CPAO) was established
with the objective of enhancing service delivery for pensioners
through simplification and standardization of the pension
disbursement process. It is the central budgeting and accounting
unit for civil pensions providing a single point interface between
the government, banks and pensioners. The pension payments as
processed and authorized by the pay and accounting units across
Ministries are channelized through this central office for onward
transmission to the concerned bank branch for disbursement to

pensioners. CPAO currently serves 900,000 pensioners across the
country through a payment network of 40,000 bank branches.
The CPAO strives to streamline pension disbursement, ensure
timely credit of pension payment, arrears of pension/dearness
relief and address the grievances of these pensioners.
CPAO has been able to leverage information technology and recent
developments in the banking environment to institute a pension
payment system that is accurate, efficient and transparent. The
monitoring, tracking and processing of pension cases have been
e-enabled and the CPAO website hosts these
G2C and G2G interfaces. An e-Revision initiative has recently
been rolled out in civil ministries for the expeditious periodic
revision of pension cases and is expected to provide relief to
500,000 pensioners.
CPAO remains committed to a seamless integration of the
business process flow for pension payment to maximize pensioner
convenience and satisfaction.
Accounting and Financial Reporting
CGA as head of the organisation is responsible for operating and
overseeing the government’s central accounting and reporting
system. The office of CGA has instituted a credible financial
reporting system that is critical for enhancing transparency and
accountability in the management of public resources and is
consistent with the statutory obligations on financial reporting
and proactive disclosure.
CGA consolidates the monthly and annual accounts of the Union
Government on the basis of accounts submitted by Ministries and
Departments. Annual accounts are consolidated on a provisional
basis within two months of the close of the financial year for
managerial purposes. The annual audited accounts comprising of

the Appropriation Accounts and Finance Accounts are prepared
and published by CGA and are submitted to the Parliament
within nine months of the close of the financial year. In addition
a meaningful analysis of the annual accounts is prepared
in the form of a document “Accounts at a Glance” for wider
CGA also prepares a monthly review of Union Government’s
receipts and expenditure analyzing key fiscal performance
indicators for submission to the Finance Minister. These reviews
have been widely appreciated for their scope and content.
Financial reports prepared by CGA are available in the public
domain through CGA’s website as per the IMF’s
Special Data Dissemination Standards and are used by the
private and public sector to monitor the government’s financial
status. Similar reports are prepared for individual ministries by
the Pr.CCAs / CCAs /CAs and placed on the website of respective
ministries. In addition they also prepare customized financial
reports for ministries as per their strategic requirements on
internal debt, loans and grants to sub-national governments.
The organisation has developed a web-based integrated system
for accounting and reporting purposes that has received
national and international recognition. E-Lekha is the Core
Financial Information System for Government of India that has
been operational since 2005. It is built around the COMPACT
application running at PAOs of the civil ministries and other
stand alone systems of Ministries of Defense, Posts, Railways
and Telecommunications and other offline interfaces. The
system provides for the integration of daily, monthly and annual
accounting processes for real time value added reporting and
financial monitoring for the Union Government.

Central Plan Scheme Monitoring System
The Central Plan Scheme Monitoring System (CPSMS) is one of
the recent initiatives of this organisation and CGA is responsible
for its design and implementation. CPSMS has been envisaged
as a comprehensive expenditure tracking system for central
plans schemes that, apart from enhancing transparency and
accountability, will have far reaching implications for public
financial management in the country. The Scheme aims at
establishing an integrated financial information system for over
1000 plan schemes being administered by different ministries of
the central government. It involves bringing together thousands
of sub-national, local implementing agencies, individual
beneficiaries and bank branches that have till now, not been
amenable to a central monitoring system.
The organisation has been able to leverage its core capability and
experience in developing a web-enabled application that enables
single point registration of implementing agencies, monitoring
of fund flow from the central government to the implementing
agencies, reconciliation with accounting data and generation of
customized reports for the program managers on sources and use
of funds. The process of implementation has been completed at
the Union government level and the application is able to report
on disbursements to regional and local governments under
individual plan schemes on a real time basis. These reports are
now available on the CPSMS website and
have been widely appreciated by the program managers.
The scope of CPSMS is being extended, technical feasibility
studies have been carried out to understand the fund flow up
to the grass root level and expenditure reporting has been
introduced for selected schemes. CPSMS and Core Banking
System interface has also been developed for interchange of
data and is progressively being deployed for agency banks to
enable tracking of plan funds on a real time basis.

Internal Audit
The organisation is responsible for monitoring of financial
performance and effectiveness of various programs, schemes
and activities of the civil ministries through its Internal Audit
Units in the respective ministries.
The Centre of Excellence for Internal Audit in the office of CGA has
evolved as a resource centre and advises the internal audit wings
of line Ministries on different aspects of risk and performance
based audit. Accordingly it has developed a risk based control
framework as a guide for internal audit in ministries. Its capacity
building program focuses on dissemination of audit tools and
techniques within the organisation.
The CGA office also has a Quality Assurance Wing that is entrusted
with the responsibility of developing and reviewing service
delivery standards for accounting units of the ministries. The
wing is also responsible for the implementation of ‘Sevottam’,
Government of India’s flagship quality management framework
for delivery of citizen-centric services, within the organisation.

Human Resource Management
The organisation has a qualified, experienced and committed
work force that has set high performance standards in their
field. Their expertise which runs across different aspects of
public financial management has been widely acknowledged by
the government.
Officers of the organisation have diverse public sector
experience having served the central, sub-national governments,
autonomous bodies and government corporations. In addition the
organisation has been regularly deputing officers on assignments
with the World Bank, International Monetary Fund and United
Nations organisations. Several of our officers have served these
international organisations in Africa, Asia, Europe and North
America. These officers have been involved with budget process,
cash management, treasury operations, internal audit and
setting up of information management systems in post-conflict
and developing countries.
CGA manages the pool of officers of Indian Civil Accounts Service
(ICAS) and the entire accounts personnel working in the civil
ministries and is responsible for the human resource management
for the organisation. This includes their recruitment, transfers,
promotions and capacity building. CGA through its regular skill
augmentation programs and specially designed examination
system has been actively engaged with professional development
of its work force.

Capacity development
The organisation is committed to developing a well trained,
high performing and diversified workforce that effectively
meets its changing requirements and priorities. The Institute of
Government Accounts and Finance (INGAF) as the training arm
of CGA specializes in professional training in modern, technology
enabled government accounting and financial systems and
provides a window to the world of best learning practices. Its
diversified curriculum focuses on cutting edge capacity building
in a gamut of areas relating to public policy and financial
management – producing transformative and empowering
INGAF ( manages a comprehensive capacity
building program for employees of the organisation at all
levels. It conducts training at the entry level and mid-career

programs in specific job skill areas for middle and senior
management reaching out to more than 7,000 participants
every year. Its programs are academically rigorous, designed to
catalyze change and stimulate active peer learning. The core
learning programs of INGAF focus on diverse areas of public
policy, financial management, government accounting, cash and
treasury management, fiscal and budgetary reforms, pension
and pensionary reforms, internal audit, procurement, project
management, administrative procedures, leadership and change
management – using interactive multimedia and advanced IT
The institute also conducts training to upgrade the operational
skills of personnel of central and state government departments,
public sector undertakings and banks extending its outreach to
areas as remote as the North East, Lakshadweep and Andaman
& Nicobar Islands.

INGAF’s main campus located in the heart of the national capital
of Delhi, is picturesque and bright, and offers a stimulating
environment with its state-of-the-art learning facilities. In
addition to its regional centers at Chennai, Kolkata and Mumbai
INGAF has also opened another centre at Aizawl, Mizoram to meet
the public financial management and information technology
related requirements of the entire north-eastern region.

International Cooperation
The Indian Civil Accounts Organisation has played a crucial role
in promoting regional and international cooperation on emergent
issues relating to financial management in the public sector.
The Association of Government Accounts Organisation of Asia
(AGAOA) was formed in 2004. India is one of the founding
members of AGAOA along with Bangladesh, Bhutan, Maldives,
Myanmar, Pakistan and Sri Lanka. As a regional organisation
of accounting bodies, AGAOA ( promotes
professional understanding and technical cooperation among
member institutions through exchange of ideas and experiences
to ensure transparency, accountability and good governance.
The annual AGAOA assembly and its experience sharing programs
provide an ideal platform for meeting these objectives. The
Association also has a public policy journal that was launched
in Dhaka, Bangladesh in 2010. INGAF serves as the secretariat of
AGAOA and has been designated as one of the regional Resource &
Training Center for its member countries. It is the implementing
agency for the IDF Grant received by AGAOA for development
of a framework for internal control, internal audit and related
capacity development.
CGA is also closely associated with the International Consortium
on Government Financial Management (ICGFM) and has been
part of its Board of Directors.
In addition CGA, through INGAF, executes programs as part
of Government of India’s commitment to international
development cooperation and capacity building in developing
and neighbouring SAARC countries. These capacity development

programs are organised as part of the Indian Technical and
Economic Cooperation (ITEC) and Special Commonwealth
Assistance for Africa (SCAAP) of Ministry of External Affairs and
other bilateral / multilateral programs. INGAF’s international,
multi-cultural environment and global perspectives on a gamut
of issues related to public financial management, internal audit,
leadership and change management have attracted participation
from more than hundred member countries.
INGAFs’ international footprint extends to countries in Asia,
Africa, East Europe (including former USSR), Central and Latin
America, Caribbean and Pacific regions.

E-governance initiatives
The organisation has designed and implemented IT based
solutions for accounting and reporting requirements of Union
Government. It has also developed customized applications as
per the specific functional requirements of the line ministries.
The notable ones are:
• COMPACT: transaction processing application that covers the
entire business process for pay and accounting units.
• E-Lekha: comprehensive government-wide financial
information system for real time reporting
• CPSMS: integrated financial information system for central
plan schemes
• IMAS (Integrated Mission Accounting Software) for embassies
and missions under Ministry of External Affairs
• Revenue Accounting Management Software (RAMS) for
accounting and reporting of direct tax collections.
• Electronic Accounting System in Central Excise and Service
Tax (EASIEST) and Electronic Accounting Solution for
e-Receipts (EASeR) for accounting and reporting of indirect
• Pension Authorization Retrieval Accounting System (PARAS)
for central processing of post-retirement social security
payments for government employees
• Internal Debt Monitoring Software (IDMS) and an application
for monitoring of Loans, Grants and Investments (LGI) for
Ministry of Finance.

Future Initiatives
• Electronic payment system: pilot has been successfully
completed in the Ministry of Agriculture, roll out is planned
in other ministries after necessary functional and security
certification has been obtained.
• MPLS VPN: intra-CGA network currently underway for over
400 PAO, 50 Principal Accounts Offices of Civil Ministries and
National Data Centre at Hyderabad.
• E-Samarth: extension of the web-based utility for management
of General Provident Fund Account of government employees
running successfully in Ministry of Home Affairs.

• Best IT Implementation of the year 2007 by PCQuest
Magazine, India
• Silver Icon Award, 2008, National e-Governance Award, Delhi
• Government Technology Awards 2009, FutureGov, Singapore
• Microsoft Developer Innovation & Excellence Award 2009,
New York
• G2G Award, eGov, Hyderabad

Significant Achievements
Payment Services: effective and efficient
electronic systems that deliver dependable
and accurate payment services. This has
significantly reduced transaction costs and
processing times of payments for vendors and
government employees including their post-
retirement social security payments.
Tax collection: monitoring system that has
enabled comprehensive tracking, reliable
reporting of tax payments and has eliminated
delays in remittance of taxes to government
Accounting: significant reduction in the
timelines for preparation and submission of
daily, monthly and annual accounts for the
Union Government.
Reporting: comprehensive government-wide
financial reporting systems that provide
credible and timely information for decision
making in government.
Disclosure: promoting transparency and hence
accountability in the management of public
funds, that goes well beyond the statutory

Profile of the
Indian Civil
Controller General of Accounts
Department of Expenditure
Ministry of Finance
Government of India
‘C’ Wing, 7 Floor, Lok Nayak Bhawan
New Delhi - 110003
CGA’s Secretariat Phone # 011-24617758