The principal Accounts Adviser to the Indian Government is the Controller General of Accounts. The responsibility of establishing and maintaining a technically sound management accounting system rests with the CGA.
The CGA prepares the following on a monthly basis
- Critical analysis of expenditures
- Critical analysis of revenues
- Critical analysis of borrowings
- Critical analysis of the deficit for the Finance Minister
Annual Appropriation Accounts (Civil) and Union Finance Accounts for presentation to the Parliament are prepared by the CGA.