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.
The Office of CGA prepares the monthly and annual analysis of expenditure, revenues, borrowings and various fiscal indicators for the Union Government. The Annual Appropriation Accounts (Civil) and Union Finance Accounts are presented to the Parliament under Article 150 of the Constitution. Along with these documents, an M.I.S Report titled ‘Accounts at a Glance’ is prepared and circulated to MPs.
CGA of India 2018
Anthony Lianzuala is the current Controller General of Accounts of India. He is the first northeast to be appointed to this post in India. He belongs to the 1982 batch of the Indian Civil Accounts Service (ICAS).