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(FOR DEPARTMENTAL CIRCULATION ONLY)
INDUCTION MATERIAL
CONTROLLER GENERAL OF ACCOUNTS
DEPARTMENT OF EXPENDITURE
MINISTRY OF FINANCE
LOK NAYAK BHAWAN
KHAN MARKET, NEW DELHI

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INTRODUCTORY NOTE
The Coordination Section of CGA’s Office have prepared an “Induction
Material” showing the position of distribution of work as on 01.09.2003. In
1978, Department of Personnel and Administrative Reforms had issued
instructions that each Ministry / Department should prepare an Induction
Material setting out the aims and objects of the Department, detailed functions
of the various divisions and their inter-relationship which would be useful for
the offices of the Ministry/Department specifically the new entrants. Although
the brief functions of the office of the Controller General of Accounts have
already been incorporated in the Induction Material of Department of
Expenditure, a need has been felt for preparing a detailed section wise
Induction Material for the office of Controller General of Accounts.
2. Consequent upon the separation of accounts from audit, the
organization of Controller General of Accounts was set up in 1976 under
the Department of Expenditure, Ministry of Finance. CGA is the
technical policy making body on the matters relating to Government
accounting and exercise the powers of the President under Article 150 of
the Constitution of India to prescribe the Forms of Accounts of the
Union and State Government on the advice of the Comptroller and
Auditor General of India.
3. The Induction Material sets out to unfold the working of the
organization upto the level of the lowest unit of functioning viz sections.
The officers and sections of the Civil Accounts Organization as well as
other organization and Departments should find it useful to identify the
section / officers concerned with any particular item of work.
4. It is hoped that the users of this document will find it a useful
guide to the functions and working of the organization. Suggestions for
improving the content or presentation of the material would be highly
welcome.
(ARUNA MAKHAN)
CONTROLLER GENERAL OF ACCOUNTS
New Delhi

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The 26
th
March, 2004.

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LIST OF FORMER CONTROLLER
GENERAL OF ACCOUNTS
SL. No.
Name
Tenure
1.
Shri C.S. Swaminathan
05.11.1976 to
30.06.1977
2.
Shri K. Lalit
01.09.1977 to
31.12.1984
3.
Smt. Girija Eswaran
06.02.1985 to
31.07.1988
4.
Shri S.R. Singh
28.10.1988 to
30.11.1989
5.
Shri P.V. Desai
17.01.1990 to
13.11.1992
6.
Shri Ravi Kathpalia
04.05.1993 to
31.08.1995
7.
Shri G.C. Iyer
14.09.1995 to
10.03.1996
8.
Smt. Mira Saxena
28.08.1996 to
28.02.1997
9.
Smt. Nirmala Dhume
14.05.1997 to
09.04.1999
10.
Shri A.M Sehgal
16.07.1999 to
31.12.2001

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11.
Smt. Usha Sahajpal
01.01.2002 to
31.01.2003

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I N D E X
Sl No.
Name of Section
Page No.
1.
Administration
1
2.
Appropriation Accounts
2
3.
Codes
3
4.
Coordination
4-5
5.
Establishment
6
6.
Examination
7
7.
Finance Accounts
8
8.
Group A
9
9.
Group B
10
10.
Hindi
11
11.
Inspection
12
12.
Legal Cell
13
13.
Monitoring Cell
14
14.
Monthly Accounts
15-16
15.
NGE
17
16.
RBD
18
17.
Systems Group
19
18.
Capital Restructuring
20
19.
Technical Accounts (TA)
21
20.
Glossary
22-25

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21.
Organisation Chart
26

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ADMINISTRATION AND PAY AND ACCOUNTS OFFICE
The Administration and Establishment Section deals with the overall
housekeeping work of the office of CGA, including posting of all cadres of officers /
staff within the office of the CGA, (as well as coordination with the offices in Lok
Nayak Bhawan in respect of cleanliness, parking, security and all pay and
allowances and personal claims related items of all the officers / staff of CGA office)
The brief functions of the section are as under:-
1.
Posting and transfer of officials posted in the CGA office,
2.
Reports and Returns called for by the Ministry on various subjects;
3.
Distribution of work amongst Gr. A Officers;
4.
Procurement of stores and supply of stationery for all sections for
their official use;
5.
Procurement of liveries;
6.
Printing of stationery and other misc. items;
7.
Arrangement of meetings / Examination;
8.
Arrangement of hiring of vehicles for official purposes;
9.
Maintenance of furniture in the office;
10. Purchase of computers / ACs and their maintenance;
11. Preparation of Identity Cards of all the officers and staff;
12. Maintenance of Intercom system and telephones;
13. All matters relating to Coordination Committee for Lok Nayak
Bhawan;
14. Arrangement for security & parking and cleanliness of common
service area in the basement & all the gates of LNB;
15. Allotment of Residential flats to ICAS officers;
16. Reimbursement of training charge of ICAS (P) to INGAF and NIFM;
17. Deployment of personal staff with Sr. Officers;
18. Pre-check of Bills and preparation of cheques thereof;
19. All works prescribed for Pay and Accounts Office in Merged DDO
scheme and compilation of monthly accounts for Office of the CGA
and its submission to the Chief Controller of Accounts, Ministry of
Finance;
20. Presentation of cheques received on account of GPF etc. through
valuables;
21. Preparation of PPO; and
22. Reconciliation of Expenditure and Receipts with DDO;
AAO
AO
ACGA
Jt.CGA
Shri V.K.Gupta
Shri B.M.Punni Shri R. Lalremruata Shri H.N. Nayer
Tele No.24610623
24616826
24698230
24610173

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Inter Com 53
29
67
15
Room No.706
705
726
712

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APPROPRIATION ACCOUNTS SECTION
The brief functions of the section are as under:
1.
Preparation of time schedule for Stage-wise submission of Appropriation
Accounts by the Ministries/Departments;
2.
Scrutiny of Detailed Demands for Grants of various Ministries vis-à-vis
Main Demands for Grants for getting corrigendum issued for
discrepancies;
3.
Communication of irregularities/discrepancies/shortcomings at various
stages in the Accounts submitted by the Ministries/Departments;
4.
Requesting the CCA/CA concerned to initiate action for preparation for
explanatory notes by the Grant Controlling Authority for saving of more
than Rs.100 crores and for excess expenditure. This is done while
scrutinizing Stage – II of the Aproprotiation Accounts;
5.
Preparation of Condensed Accounts of all the Civil Grants;
6.
Preparation and printing of Union Government Appropriation Accounts
and submission to Parliament.
7.
Intimation of paras likely to be included in Report No.1 of Comptroller
and Auditor General of India pertaining to Appropriation Accounts to the
Departments concerned;
8.
Scrutiny of figures shown in Accounts at a Glance submitted by various
Ministries/Departments;
9.
Liaison with Hindi Section for translation of Condensed Accounts etc.;
10. Liaison with D.G.A.C.R. at every stage of the Appropriation Accounts;
11. Compiling of subsidy figures;
12. Preparation of statement of recoveries adjusted in reduction of
expenditure during the financial year; and
13.
Statement showing Capital and Loan investments voted by Parliament
under distinct sub-heads for Public Sector Undertakings under the
financial year.
AAO
Sr. AO
ACGA
Dy. CGA
Jt. CGA
Smt. G. Sreepriya
Shri S.K. Dhasmana
Shri V.K. Sharma
Shri K.R.
Narasimhan
Shri Sanjeev
Shrivastava
Shri M.J.
Joseph
Tele
No.
24645819/59
24645918
24656465
24640084
24690186
Intercom No. 59
32
35
23
16
Room No. 4
th
Floor
4
th
Floor
2
nd
Floor
228
4
th
Floor
717

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CODES SECTION
The brief functions of the section are as under:-
1.
Administration of following books:-
(a) List of Major and Minor Heads of Accounts;
(b) Government Accounting Rules, 1990 (Account code Vol.I) ;
(c) Accounting Rules for Treasuries (Account Code Vol.II);
(d) Account Code Vol.III
(e) Account Code for Accountants General (Account Code Vol.IV)
(f) Suspense Manual;
(g) Manual for Drawing and Disbursing Officer;
2.
Examination of write off proposals in respect of bookkeeping errors in all
the Ministries/Departments;
3.
Accord of cheque drawing powers to Drawing and Disbursing Officers of
Civil Ministries; and
4.
Rendering advice/clarification on the matters relating to the Account
codes/Manuals, mentioned above, to State Governments, Central
Ministries/Departments and Union Territory Administration.
AAO
Sr. AO
ACGA
Dy.CGA
Jt..CGA
Shri U.K.Saxena Shri Brij
Mohan
Shri R.
Lalremruata
Shri Rajesh
Kumar
Sh. S.M.
Kumar
Tele
No.24616091
24610126
24698230
24692677
24648254
Intercom 72
37
67
19
17
Room No.231
230
726
811
809

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COORDINATION SECTION
Coordination Section deals with the matters relating to the submitting of O &
M and other administrative reports, replies to Parliament Questions, administration
of CGA (Receipts and Payments) Rules, 1983 and CTR, Review of merged DDO
Scheme, Annual Report of Ministry of Finance and handling of grievances of
subscriber of GPF/CPF and cases relating to delay in finalization / authorization of
pensions etc to the Pensioners.
The brief functions of the section are as under:-
1.
Processing and submitting of replies to Parliament Questions,
Standing Committee Material, fulfillment of Parliament Assurances
and allied matters relating to Parliamentary work concerning the
office of the Controller General of Accounts;
2.
Preparation/ consolidation of Annual Action Plan of CGA Office;
3.
Preparation and furnishing of O. & M and other Administrative
Reports/ Returns to the authorities concerned;
4.
Consolidation and submitting of material for preparation of Annual
Report of the Ministry of Finance;
5.
Circulation of all important circulars, instructions emanating from
different Ministries/sources for future guidance and compliance with
particular reference to rules, regulations, manuals, etc.;
6.
Report on material for Finance Minister Budget speech, President’s
address to both the houses of Parliament;
7.
Consolidation and submitting of Material for “A Reference Annual”
published by the Ministry of Information & Broadcasting;
8.
Monitoring of complaints on the settlement of GPF/CPF cases
received from subscribers, etc.;
9.
Redressal of grievances of Pensioners relating to delay in finalization
/ authorization of their pensions with the nodal agencies;
10. Administration of CGA (Receipts & Payments) Rules, 1983 and CTR
(all volumes) and issue of Correction slips thereon;
11. Review of Merged DDO Scheme;
12. Cases relating to preponement of salary etc., of the Central
Government employees.
13. All matters requiring collection of information relating to subjects not
being handled by other sections of the CGA office, from other civil,
Non-civil Ministries/Departments, State Governments, other
Accounting Organisations, government or Non-government bodies,
Professional Institutions/Associations etc. and consolidation thereof;
14. All matters regarding liaison/contacts with International agencies,
Governments of other countries, International Universities etc.;

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Organising National and International Seminars, Conferences,
Working Groups, and Workshop etc.;
15. Updating of Induction Material of office of the Controller General of
Accounts.
AAO
Sr. A.O.
Dy.CGA
Jt.CGA
(R&P Rules)
Jt.CGA
(Other
matters)
Sh. Nafe Singh Sh.
Mahaveer
Singh
Smt.
Dhritri
Panda
Sh. S.M.
Kumar
Sh.H.N.
Nayer
T.No.24692651 24610126 24622301
24648254
24610173
Intercom 60
61
18
17
15
Room No. 4
th
Floor
230
810
809
712

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ESTABLISHMENT
The brief functions of the section are as under:-
1.
Maintenance of Service Books and Leave Accounts of all officers /
staff of CGA office;
2.
Preparation of salary bills in respect of all the Officers and staff members;
3.
Processing and payment of Medical claims, TA claims and other
personal claims on account of LTC, Tuition fee, OTA etc.
4.
Writing and maintenance of Cash Book, Undisbursed Pay and
Allowances Register, Reconciliation of Expenditure;
5.
Receipt of Money on behalf of GOI, and its deposit in the Bank
through challans;
6.
Preparation and finalisation of pension cases on the retirement of
officers and staff of CGA office. Preparation of bills for retirement benefits;
7.
Encashment of cheques drawn in favour of DDO. Disbursement of
salary / cheques and other claims to officers and staff of CGA office;
8.
Maintenance of GPF records, payment of GPF advances, withdrawals,
final withdrawals, transfer of GPF balances, calculation of Interest on GPF
accumulations, preparation of GPF Annual Statement, etc.;
9.
Payment of salaries through Electronic Clearance System;
10. Payment of Short term and Long term advances to the Officers and staff
members of CGA office, watching of its recovery and calculation of Interest
due;
11. Calculation of Income Tax on Salaries. Deduction of Tax at Source.
Preparation of Form –16 and their distribution. Preparation of Form - 24 and
its submission to Income Tax Office; and
12. Fixation of Pay of officers and staff members on promotion, up gradation /
revision of scales on the basis of Pay Commission Report.
AAO
AO
ACGA
Jt.CGA
Shri Jitender Kumar
Shri B.M.Punni
Shri R. Lalremruata Shri H.N. Nayer
Tele No.24610623
24616826
24698230
24610173
Inter Com 53
29
67
15
Room No.706
705
726
712

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EXAMINATION BRANCH
The brief functions of the section are as under:-
1.
Holding of JAO (C) Part I & II Examination.
2.
Common JAO Part I & II Examination.
3.
Departmental Confirmatory Examination twice a year.
4.
Departmental Competitive Examination for promotion of Clerks as
Accountants.
5.
Departmental Competitive Examinations for Group ‘D’ as Clerks.
AAO
AO
Dy. CGA
Jt. CGA
Shri R.K. Garg
Shri O.R.
Ranganathan
Shri Sanjeev
Srivastava
Shri H.N. Nayer
Tele
No.
24653162
24653162
24640084
24610173
Intercom No. 36
36
23
15
Room No. 27
27
4
th
Floor
712

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FINANCE ACCOUNTS SECTION
The brief functions of the section are as under:-
1. Preparation of Finance Accounts of Union Government;
2. Compilation of totals of Interest figures (except in respect of MH-7601 and
7602) and Statistical data required by Comptroller and Auditor General of
India;
3. Providing information relating to Parliament Questions;
4. Compilation of totals of Grand Totals in respect of Public Accounts and all
Expenditure heads under the Consolidated fund of India; and
5. Preparation of Accounts at a Glance;
6. Preparation of upto date progessive Quarterly Liability Statement of Union
Government;
7. Rendition of Provisional Grant wise expenditure figures of Plan/Non-Plan,
Revenue/Capital for the financial year to Budget Division.
AAO
A.O.
ACGA
Dy. CGA
Jt.CGA
Sh.Ajay Singhal
Sh.Madhukar
Gupta
Sh.Sidhartha
Dandapat
Sh.Narender
Prakash
Sh.Sanjeev
Shrivastava
Sh.M.J.Joseph
T.No.24616091
24641121
24656465
24640084
24690186
Intercom 58
31
35
23
16
Room No.
4
th
floor
4
th
Floor
228
4
th
Floor
717

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GROUP - A SECTION
The brief functions of the section are as under:-
1.
Recruitment of Group ‘A’ officers;
2.
Confirmation of officers in JTS (i.e. grade of entry in Government
Service);
3.
Promotion to various grades within Group ‘A’;
4.
Cases of Foreign Assignments of officers to UN/IMF/World Bank etc.;
5.
Cases of Central deputation of ICAS officers as JS/Director/DS/US;
6.
Cases of deputation within/outside India;
7.
Training Abroad;
8.
Training within India;
9.
Cadre Review;
10. Recruitment rule;
11. All service matters of Group ‘A’ officers including dealing with Pay
Commissions, ERC etc.;
12. Disciplinary cases;
13. Confidential Reports;
14. Property Returns;
15. Information relating to Parliament Questions;
16. Reports & Returns;
17. Printing of Civil List;
18. Cases of intimations under Conduct Rules etc.;
19. Posting/Transfer;
20. Personal cases of ICAS officers;
21. Complaints etc. against ICAS officers;
22. Maintenance of Personal records of ICAS officers;
AAO
Dy. CGA
Jt. CGA
Shri Lokesh Raman Sharma
Shri Prem Ballabh
Smt. Dhritri Panda
Shri H.N. Nayer
Tele No. 24645814
24622301
24610173
Intercom No.
62
18
15
Room No.
726
810
712

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GROUP - B SECTION
The brief functions of the section are as under:-
1. Promotion of JAO ( C ) passed Sr. Accountant to the post of Jr.A.O.,
Promotion of non Jr.A.O. (C) passed Sr. Accountants to the post of Jr.A.O
under the 10% Departmental Quota, Jr. A.O to the post of AAO, AAO to the
post of PAO and PAO to the post of Sr.A.O;
2. Preparation of seniority/ gradation list of Jr.A.O. AAO, PAO, Sr.A.O;
3. Posting/transfer of Jr.A.O., AAO, PAO and Sr.A.O.
4. Maintenance of ACRs of PAOs and Sr.A Os;
5. Framing of recruitment rules for Jr.A.O./AAO/PAO/Sr.AO;
6. Forwarding of application of Jr.AO/AAO/PAO/Sr.AO for various posts on
deputation basis;
7. Adhoc promotion to the grade of Jr.A.O./PAO;
8. Keeping details of disciplinary proceedings against Jr.AO,AAO,PAO and
Sr.AO;
9. Maintenace of post based roster of Jr.AO,AAO, PAO and Sr.AO; and
10. Encadrement of isolated ex-cadre posts of Accounts Officer.
AAO
AO
Dy. CGA
Jt.CGA
Shri R.R. Nair
Shri Anuj Avinashi
Shri Kulbir Singh
Shri D.D.K.T.
Dason
Shri S.N.Sahi
Shri S.M.Kumar
Tele No.24616029
24644364
24648061
24648254
Intercom 47
30
26
17
Room No. 807
806
805
809

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HINDI UNIT
The brief functions of the section are as under:-
1.
Translation work from English to Hindi and vice-versa received from
different sections of CGA’s office including the following specific work:
(i)
Translation and Publication of Union Appropriation Accounts,
Union Finance Accounts and Accounts at a Glance.
(ii) Parliament Questions.
(iii) PAC Notes.
2.
Implementation of Official Language Policy, Official Language Act &
Rules framed there under;
3.
Conducting of meetings in the office to discuss progressive use in Hindi;
4.
Inspection of various sections with regard to use of Hindi;
5.
Quarterly/Annual progress reports on the use of Hindi;
6.
Organization of Hindi Pakhwara & various competitions and Hindi
workshops.
7.
Providing information to Hindi Section of Department of Expenditure on
various matters such as visit of Parliamentary Committee, Oral evidence
of Secretary etc.
AD
ACGA
Jt. CGA
Smt.Vineet Kulshreshta
Shri S.M. Kumar
Tele No.24693155
24616826
24648254
Inter Com. 68
21
17
Room No. 2
nd
Floor 223
232
809

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INSPECTION
The brief functions of the section are as under:-
1.
Carrying out Inspection of Pr. AOs/PAOs scattered all over India;
2.
Dealing with Monthly D.O letters received from Ministries/Departments;
3.
Dealing with Quarterly MIS Reports received from
Ministries/Departments;
4.
Annual performance on Internal Audit from all Ministries/Departments;
5.
Up dating and printing of PAOs Directory/ICAS Directory;
6.
Review of Bank Inspection conducted by Finance, CBDT, CBEC &
CPAO;
7.
Conducting meetings with various Ministries/Departments regarding
liquidation of RBD differences, Suspense balances and other items of
MIS Reports;
8.
Special audits to be undertaken as per directions of higher authorities;
9.
Vetting of Internal Audit Manuals of various Ministries/Departments; and
10. Administration of Inspection Code.
AAO
AO
ACA
Dy. CGA
Jt. CGA
Shri Mohan Deep
Shri P.C. Bhatt
Shri M.L. Bhardwaj
Shri S.K.
Jain
Shri
P.Rajan
Shri Sanjeev
Shrivastava
Shri H.N.
Nayer
Tele
No.
24699118/69
24647162
24647162
24640084
24610173
Intercom No. 69
83
24
23
15
Room No. 4
th
Floor
4
th
Floor
4
th
Floor
4
th
Floor
712

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LEGAL CELL
The brief functions of the section are as under:-
Legal Cell handles all court cases relating to the Controller General of
Accounts Office. However, the cases wherein this office has been impleaded only as
a proforma party but otherwise no policy decision or action of this office is under
challenge in the court, are left to be handled by the concerned field offices.
Legal Cell is also tendering advice to other Sections of the CGA office and to
the field offices on legal matters, interpretation of service rules and disciplinary
cases.
Law Officer
Dy.CGA (L.C.-
Gr.A)
Dy.CGA (L.C.)
Jt. CGA
Shri Vidya Sagar
Sh. Rajesh Kumar Shri S.N. Sahi
Shri H.N. Nayer
Tel No. 24692650/65
24692677
24648061
24610173
Intercom No. 65
19
26
15
Room No. 720
811
805
712

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MONITORING CELL
The brief functions of the section are as under:-
1.
Coordination and monitoring the progress of submission of corrective /
remedial Action Taken Notes (ATN) on the recommendations contained
in Public Accounts Committee’s reports;
2.
Coordination, collection and monitoring the submission of
corrective/remedial action taken notes on various paras contained in
CA&G’s Reports (Civil, Defence Services, Railways and other
Autonomous Bodies)
3.
Coordination, collection and timely submission to the Public Accounts
Committee of the relevant Explanatory Notes duly vetted by Audit on
excess expenditure and savings of Rs. 100 crores and above, appearing in
the Annual Appropriation Accounts;
4.
Pursing matters with various Ministries / Departments of the Government
of India to ensure that the recommendations made in the PAC Reports are
finalized well within time given by the Lok Sabha Secretariat;
5.
Chasing up the Ministries/ Departments to approach the Lok Sabha
Secretariat for further extension of time if it is not possible for them to
finalise ATN on particular report of PAC within the prescribed time of
six months after its presentation to the Lok Sabha / Rajya Sabha;
6.
Bringing to the notice of various Ministries / Departments the remarks
made by the PAC in its reports regarding the delay either in sending the
Action Taken Notes or in their being vetted by Audit.
Under Secretary
Jt.C.G.A
Sh.T.S.Negi
Sh.M.J.Joseph
Tel. No. 24626829
24690186
Intercom 25
16
2
nd
floor Room No. 225
717

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MONTHLY ACCOUNTS SECTION
Monthly Accounts Section presents a detailed analytical review of Union
Government Accounts to the Finance Minister every month within four weeks
from the close of the month. The review covers major aspects of receipts,
expenditure, fiscal deficit, sources of financing, etc. for management purposes at
the highest level. A provisional account (Unaudited) for the year is also
prepared at the end of the financial year. Select accounting data are also
released on the CGA’s web site: http//cgaindia.org” every month for public
viewing.
The brief functions of the section are as under:-
1.
Compilation of Monthly Accounts of the Union Government;
2.
Preparation of monthly Review of Union Government Accounts for
presentation to the Finance Minister;
3.
Preparation of select accounting data on Central Govt. Operation for
release of monthly accounts and National Summary Data Page (NSDP)
on INTERNET by last day of the following month of account as per
special Data Disseminatioin Standard (SDDS) requirements of IMF;
4.
Collecting data on Internal & Extra Budgetary Resources of Public Sector
Undertakings for preparation of monthly report on Central Plan
Expenditure including IEBR, monthly reports on Plan Investment in
equities and Loans to PSUs and Department-wise Non-Plan Expenditure
to the Planning Commission;
5.
Monthly Reports on Government of India accounts to Central Statistical
Organisation, for other end-user Ministries/ Departments and on suspense
heads to Inspection section & RBD;
6.
Preparation of quarterly Liability Statement of Central Government;
7.
Maintenance of Govt. Accounting Information System (GAINS)
database;
8.
Maintenance of Data Bank on select items in order to provide accurate
and timely information for various management purposes;
9.
Collecting quarterly projections of receipts and expenditure from
Financial Advisers for cash management purposes;
10.
Compilation of monthly department-wise flash figures of Expenditure
and receipts and presentation to the Finance Minister;
11. Management of Account Code Directory including allotment of computer
codes for new heads of accounts below minor heads and scrutiny of the
Detailed Demands for Grants of Civil Ministries / Departments with
reference to Lists of Major and Minor Heads of Accounts;
12 Keeping Meta Data page on Central Government Operation Data category
updated at Data Dissemination Bulletin Board (DSBB) of IMF meeting
Special Data Dissemination Standards;

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13. Monitoring proper linkage between data released in monthly accounts,
NSDP and Advance Release Calendar and their proper maintenance by
NIC on CGA’s web site; and
11. Reply to queries on Union Government Accounts received from different
quarters including IMF, Journalists, Research Scholars, Public etc. and
related Parliament questions.
AAO
Sr.A.O.
ACGA
Dy.CGA
Jt.CGA
Sh.G.K.Behl
Sh.Kamal Singh
Sh.P.A.
Manoranjan
Sh.Prakash
Samuel
Sh.Viju
P.Thomas
Sh.Mahaveer
Singh
Sh.Sandeep
Saxena
Sh.M.J.Joseph
T.No. 24616091
24610126
24616826 24615564
24690186
Intercom 72
61
21
20
16
Room No. 231
230
232
812
719

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NGE SECTION
The brief functions of the section are as under:-
1.
Cadre management and framing of Recruitment Rules for the Group “C”
and “B” posts of Stenographers in Central Civil Accounts Service;
2.
Cadre management and framing of Recruitment Rules for the Group “B”
posts Private Secretary and Senior Private Secretary;
3.
Cadre management and framing of Recruitment Rules for the Group “C”
posts of Data entry Operator in Central Civil Accounts Service;
4.
Cadre management of framing of Recruitment rules for the Group “C”
and “D” posts in Central Civil Accounts Service;
5.
Cadre management and framing of Recruitment Rules for the posts of
Staff Car Drivers;
6.
Service Association in Central Civil Accounts Service;
7.
Encadrement of ex-Cadre Accounts Posts existing in various
Ministries/Departments into Central Civil Accounts Service;
8.
Implementation of Central Pay Commission’s Report in respect of Group
“B” “C” and “D” posts in Central civil Accounts Service; and
9.
Implementation of SIU norms in Central Civil Accounts Service.
AAO
AO
ACGA
Jt.CGA
Shri Birender Singh
Shri Janardhan Parsad
Shri D.D.K.T.
Dason
Shri S.N.Sahi Shri S.M.Kumar
Tele No.24616029
24644364
24648061
24648254
Intercom 49
30
26
17
Room No. 807
806
805
809

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R B D SECTION
The brief functions of the section are as under:-
1.
Reconciliation and settlement of differences under the head ‘8675-
Deposits with Reserve Bank’ and all correspondences relating to it;
2.
Reconciliation and settlement of differences under the head
‘865800108 – PSB suspense’ and all correspondences relating to it;
3.
Reconciliation of differences under Reserve Bank Deposits on the
report received from the Accountants General with those worked out
by this office with reference to the figures reported by RBI, CAS,
Nagpur;
4.
Maintenance of “Reserve Bank Deposits” Broadsheet;
5.
Examination, finalisation and settlement of all cases of penal interest
on delayed remittance and excess /double reimbursement;
6.
Authorisation of Public Sector / Private Banks;
7.
Change of Accredited banks;
8.
All matters relating to conducting of Standing Committee and Apex
Committee Meetings such as preparation of Agenda items and
Minutes of these Meetings and related correspondence thereof;
9.
Forwarding of DMA-2 and CAS-122 statements to all the Ministries /
Departments (received from RBI, CAS, Nagpur);
10. Close liaison with the Government Link Cell, Nagpur;
11. To monitor the position of Cash balance at RBI and keep a watch on
the progress in the submission of Monthly Closing Balance
Statements; and
12. Information relating to Parliament Questions and draft paras
pertaining to RBD section.
AAO
Sr.AO
Dy.CGA
Jt.CGA
(Banking)
Jt.CGA
(A/cs)
Shri S.K.Gupta
Shri M.Negi
Shri Parveen
Kumar Bhalla
Shri Shri
Krishan
Shri Sandeep
Saxena
Shri S.M.
Kumar
Shri M.J.
Joseph
Tele No.24692651 24649365 24615564
24648254
24690500
Intercom 50
33
20
17
16
Room No.224
25
812
809
717

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SYSTEM GROUP
System Group is the nodal section for all information technology matters of
the office of the Controller General of Accounts and the field formations under its
aegis.
The brief functions of the section are as under:-
1.
Providing technical support for the implementation of CONTACT (ORA)
software package for Principal Accounts offices;
2.
Overall supervision of the development & testing of the COMPACT
software package for pay and Accounts Offices;
3.
Overall supervision of the development & testing of GAINS package at
CGA’s Office;
4.
Coordinating Technical support for other software packages
5.
Coordinating the maintenance & updation of CGA’s Website;
6.
Allotment of PAO/DDO Codes;
7.
Assessment of computer hardware, software & peripheral requirements of
CGA’s Office;
8.
Maintenance of Local Area Network (LAN) and all computer hardware,
software & peripheral resources at CGA’s office;
9.
All correspondence on matters of Computerization & Information
Technology; and
10. Any other subject that may be assigned by the competent authority.
AAO
ACGA
Dy.CGA
Jt.CGA
Shri K.V. Hamza
Shri S.Francis
Shri R.
Lalremruata
Shri Rajesh Kumar Shri H.N. Nayer
Tele
No.
24693986
24698230
24692677
24610173
Inter Com 51
67
19
15
Room No.802
726
811
712

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CAPITAL RESTRUCTURING
Public Sector Undertakings Restructuring Cell was established in the office
of Controller General of Accounts in 1989 pursuant to a decision of the Ministry of
Finance to move the work related to Capital Restructuring of Public Sector
Undertakings to the Office of Controller General of Accounts. The Cell headed by a
Jt. CGA, is responsible for appraisal of financial and business restructuring proposals
of the Public Sector Undertakings of the Union Government. The Ministries /
Departments are required to consult the Restructuring Cell at the stage of proposal
formulation. Proposals, which are normally in the form of draft Cabinet Note,
prepared by the administrative Ministries/Departments are evaluated and commented
upon by the Restructuring Cell. Administrative Ministry thereafter circulates the
draft Cabinet Note containing the proposal along with CGA’s comments to the
concerned Ministries for their comments before approaching the Cabinet for a
decision on these proposals.
The restructuring proposals are evaluated on the basis of company specific
options available and in evaluating these proposals a clear distinction is made
between the Government’s role as a regulator and it’s commercial interests as owner
of an industry participant.
The appraisal of these proposals is a comprehensive one involving the
following:
h Detailed analysis of the financials of the PSU, especially its operating costs.
h
Audit of financial model prepared by the PSU.
h Preparation of a detailed financial model containing projections and
sensitivities.
h Bench marking the performance of the company vis-à-vis its peers from the
private sector and public sector.
h Appraisal of the Rehabilitation scheme by the Operating Agency appointed
by the Board of Industrial and Financial Restructuring.
h
Analysis of the stock returns – PE ratios and PCF ratios for the PSUs vis-à-
vis private sector competitors, where the proposal is for conversion of equity
into debt in order to improve returns to private stockholders.
The Restructuring Cell has, since its inception, examined almost all the major
sectors, such as Metals and Minerals, Fertilizers and Agrochemicals.
Pharmaceuticals, Heavy Industries, Machine Tools and Instrumentation, Aviation
and Sea Transportation, Tourism, Construction and Consumer Durables and has
developed vast expertise in financial and business restructuring of Public Sector
Undertakings.
AAO
Dy. CGA
Jt. CGA
Ms. G. Sreepriya
Shri Sandeep Saxena
Shri M.J. Joshep

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Tel 24645819
24615564
24690186
Intercom No. 59
20
16
Room No. 4
th
Floor
812
717

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TA SECTION
The brief functions of the section are as under:-
1.
Tendering technical advice to Civil Ministries/Departments, Railways &
Defence, Post & Telecommunications and State Governments on the matters
relating to accounts.
2.
Accounting procedure in respect of new
Foreign Grant Assistance/Loans, new projects of
Ministries/Department,
Personal
Deposit
Accounts etc. and obtaining the views of Budget
Division and concurrence of C&AG’s office.
3.
Examination of the proposals relating to accounting procedures in
connection with various schemes of the State Government received through
their State Accountants General.
4.
Administration of Civil Accounts Manual and rendering clarification on
its provisions.
5.
Maintenance of General Financial Rules / Delegation of Financial Power
Rules, 1973 on accounting matters.
6.
Scrutiny of proposals for creation / reorganization of new Pay and
Accounts Offices and conveying the approval of Controller General of
Accounts.
7.
Separation of Accounts from Audit in States and Union Territories.
8.
Implementation of various Committees set up on the accounting matters –
rendering advice / clarification on these matters.
AAO
AO
ACGA
Dy. CGA
Jt. CGA
Shri Rajesh
Sharma
Smt. Shanthi
Ramanathan
Smt.T.R.
Padmavathy
Shri Rokhum
Lalremuruata
Shri Rajesh
Kumar
Shri S.M
Kumar
Tele No.
24616029/48
24644348
24698230
24692677
24648254
Intercom No. 48
34
67
19
17
Room No. 807
726
726
811
809

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G L O S S A R Y
Subject
Section
Page No.
A
Accounting Procedures Advice/change
T A
20
Accounts
Accounts at a Glance:-
Union Govt
Scrutiny of those of Ministries
Finance A/cs
Appn.Accounts
8
2
At the end of the quarter of the year Monthly A/cs
15
Compilation of accounts of office
and rendition to CCA (Finance)
Establishment
6
Condensed Appropriation Accounts Appn.Accounts
2
Monthly Review of Union
Govt.A/cs
Monthly A/cs
15
Progressive uptodate
Finance A/cs
8
Quarterly Liability Statement of
Union Govt.
Scrutiny of Headwise Appropriation
Accounts of Ministry
Appn. A/cs
2
Accredited Banks
Authorization to Ministries for
conducting Govt. Business
RBD
18
Action Taken Note
C&AG Report I
Appn. A/cs
2
C&AG's Reports
Monitoring Cell
14
PAC Report
Monitoring Cell
14
Public Accounts Committee's
Report
Monitoring Cell
14
Administration of
Account Code Vol. III
Codes
3
Account Codes Vol.. I
Codes
3
Account Codes Vol.. IV
Codes
3
Accounting Code for A Gs
(Vol..IV)
Codes
3
Accounting Rules for Treasuries
Codes
3
CGA(R&P) Rules, 1983
Coordination
4
Civil Accounts Manual
T A
20
DFPRs on accounting matters
T.A.
20
GFRs on accounting matters
T A
20
Govt. Accounting Rules,1990
Codes
3
L M M H
Codes
3
Manual of DDOs
Codes
3
Suspense Manual
Codes
3
Advice
Reports on Accounting matters
TA
20
See "Administration of"
Annual Review on the
Performance of
Internal Audit
Review and consolidation
Inspection
12

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Subject
Section
Page No.
C
Cheque drawing
powers to DDOs
Codes
3
Circulars
Circulation with in CGA’s office
Coordination
4
Codes
Computer code below minor heads Monthly A/cs
15
PAO Codes/DDO Codes
Systems Group
19
D
Data
Maintenance of Gains data
Monthly A/cs
15
Monthly end-user data
Monthly A/cs
15
Statistical data to C&AG
Finance A/cs
8
DDO Merged Scheme Review
Coordination
4
Deputation
Group ‘A’ Officers
Gr. ‘A’
9
Group’B’ Officers
Gr. ‘B’
10
Directory
ICAS
Inspection
12
PAO
Inspection
12
E
En-cadrement of ex-
cadre posts
Group ‘A’ Officers
Group ‘A’
9
Group ‘B’ Officers
Group ‘B’
10
Examination
Clerk to Accountant
Examination
7
D C E
Examination
7
Group ‘D’ to Clerk
Examination
7
Jr.A.O.(Civil)
Examination
7
Jr.A.O.(Common)
Examination
7
G
Gradation List
Group ‘A’ Officers
Group ‘A’
9
Group ‘B’ Officers
Group ‘B’
10
Grievances
Group ‘A’ Officers
Gr. ‘A’
9
Group ‘B’ Officers
Gr. ‘B’
10
Non- Gazetted Staff
NGE
17
Public
Coordination
4
H
Hindi
O L Policy/Acts/Rules
Implementation:
-Conducting meeting
-Organising workshop/ competitions
-Inspection of Sections
-Oral Evidence
-Progress Report
Hindi
11
Translation from English
Hindi
11
I
IMF
Advance Release Calendar
Monthly A/cs
15
Metadata page on Central Govt.
operations
Monthly A/cs
15

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Subject
Section
Page No.
Implementation Pay
Commission Report
Group ‘A’ Officers
Group ‘A’
9
Group ‘B’ Officers
Group ‘B’
10
NGE Staff
NGE
17
Induction Material
Updating
Coordination
4
Inspection
Bank
Inspection
12
Pr.A.Os / PAOs
Inspection
12
Inspection Code
Inspection
12
Interest
Compilation of figures
Finance A/cs
8
Penal Interest
RBD
18
Internal Audit Manual Vetting of
Inspection
12
International Seminars Coordination work
Coordination
4
L
Legal matters
Accounting organisation
Legal Cell
13
Liaison
Govt. Link Cell, Nagpur
RBD
18
With International Bodies/ Foreign
Govts.
Coordination
4
M
MIS Reports
Review and Consolidation
Inspection
12
Monitoring of
Outstanding
Paras/Reports
C&AG Reports
Monitoring Cell
14
PAC Reports
Monitoring Cell
14
Monthly D.O
Review of monthly d.o. letters
Inspection
12
P
PAOs
Creation/reorganization
T A
20
Parliament Question/
Parliamentary/Standing
Committee Material
Relating to CGA office
Coordination
4
Post-based Roster
Group ‘A’ Officers
Group ‘A’
9
Group ‘B’ Officers
Group ‘B’
10
Posting /Transfer /
Promotion
Group ‘A’ Officers
Gr. ‘A’
9
Group ‘B’ Officers
Gr. ‘B’
10
Non-Gazetted staff
NGE
17
Within CGA office
Admn
1
R
RBD Broadsheet
Maintenance/ Change
RBD
18
PSB Suspense
RBD
18
Meeting for liquidation
Inspection
12
Report
RBD
18

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Subject
Section
Page No.
Reconciliation
M H 8675
RBD
18
M H 8658
RBD
18
Recruitment Rules
Group ‘A’ Officers
Gr. ‘A’
9
Group’B’ Officers
Gr. ‘B’
10
NGE Staff
NGE
17
Reports
Annual Confidential Reports:-
Group 'A' Officers
PAO/Sr.AO
Gr. 'A'
Gr. 'B'
9
10
Annual Report
Coordination
4
End Users Monthly Data
Monthly A/c
15
Flash figures
Finance A/c
8
IEBR
Monthly A/c
15
O & M
Coordination
4
On Interest
Finance A/c
8
Plan investments/Loans to PSUs
Monthly A/c
15
Plan/Non-plan Revenue/Capital
Department wise actuals
Finance A/c
8
Quarterly projections/cash
management
Monthly A/c
15
Residential
accommodation
Allotment to ICAS Officers
Admn.
1
S
Salary pre-ponement
Government of India
Coordination
4
Separation of Accounts
from Audit
Correspondence/administration
TA
20
Service Associations Matters
NGE
17
SIU norms
Implementation
NGE
17
Software
Development of Accounting
System Group
19
Technical Support Software
System Group
19
Suspense Balances
Meeting for liquidation
Inspection
12
Report
Monthly A/cs
15
T
Training
Group ‘A’ Officers
Group ‘A’
9
Reimbursement of training charges
of ICAS (Probs) and staff
Admn
1
Staff in CGA’s office
Admn
1
W
Write of book keeping
errors
Codes
3

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