Controller General of Accounts (CGA) - [UPSC Indian Polity Notes]

In this article, you can read all about the Controller General of Accounts (CGA), associated functions and mandate, for the polity and governance sections of the UPSC syllabus. Also learn the difference between Controller General of Accounts and Comptroller & Auditor General of India. The functions and mandates of important positions in the government are important for the IAS Exam.

Aspirants should begin their preparation by solving UPSC Previous Year Question Papers now!!

To complement your preparation for the upcoming exam, check the following links:

Who is the Controller General of Accounts of India?

Smt. Soma Roy Burman has been appointed as the Controller General of Accounts (CGA), Ministry of Finance, Department of Expenditure by the Government of India from 1st December 2019. She is the 24th Controller General of Accounts (CGA) and the seventh woman to hold this renowned position. She is an alumnus of the 1986-batch of Indian Civil Accounts Service (ICAS) Officer.

Controller General of Accounts (CGA) – Facts for UPSC

The CGA is the Principal Accounting Adviser to the Government of India. The office is in the Department of Expenditure, Ministry of Finance, GOI.

  1. The office of the CGA has the mandate to establish and maintain a technically sound Management Accounting system. 
  2. It also prepares and submits the accounts of the Central Government. 
  3. It is also in charge of the exchequer control and internal audits.

Controller General of Accounts Mandate

The Allocation of Business Rules 1961 gives the duties and responsibilities of the CGA, as mentioned below:

  1. General accounting principles related to the Central and State governments and form of accounts, and framing/revising rules and manuals.
  2. Reconciling cash balance of GOI with the Reserve Bank of India in general, and the reserve deposits about civil ministries or departments in particular.
  3. Supervising whether adequate standards of accounting are maintained by central civil accounts offices.
  4. Consolidating monthly accounts, preparing a review of trends of revenue realization and significant features of expenditure, etc. & preparing annual accounts, annual receipts, and disbursements.
  5. Administering the Central Government Account (Receipt and Payment Rules 1983) and Central Treasury Rules.
  6. Coordinating and assisting in the introduction of management accounting systems in civil ministries and departments.
  7. Cadre management of Group ‘A’ (Indian Civil Accounts Service) and Group ‘B’ Officers of the Central Civil Accounts Offices.
  8. Matters about the Central Civil Accounts staff belonging to Group ‘C’ and ‘D’.
  9. Disbursing pension to central civil pensioners, high court judges, ex-presidents, ex-MPs, and freedom fighters.

Point to Note:

The CGA is not a constitutional body. But the CAG is a constitutional body. Another difference between the CGA and the CAG is that the CAG is an independent body while the CGA is not. It is under the Department of Expenditure. 

The President lays down general principles of government accounting on the CAG’s advice, the CGA performs the function of maintaining them.

Read more about the Comptroller And Auditor General Of India (CAG) at the linked article.

Controller General of Accounts (CGA) – Indian Polity:-Download PDF Here

The above-mentioned topic is important for GS-2 Preparation. Aspirants can get GS 2 related links below:

GS 2 Strategy, Structure and Syllabus Static GK
GS 2 Topic-Wise Questions for UPSC Mains Polity Questions for UPSC Mains GS 2
Governance Questions for UPSC Mains GS 2 Constitution Questions for UPSC Mains


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