Controller General of Accounts

Controller General of Accounts is the principal Accounts Adviser to the Government of India and is responsible for establishing and maintaining a technically sound management accounting system. 
He prepares a critical analysis of expenditures, revenues, borrowings and the deficit for the Finance Minister every month.
He also prepares annual Appropriation Accounts and Union Finance Accounts for presentation to the parliament.

The following duties and functions are performed by CGA:

1. RECEIPTS & PAYMENTS:  

• Responsible for proper accounting of collections of revenue and ensuring that the amounts are quickly credited to the government accounts.
• Exercise budgetary control over the expenditure. The control is exercised through the Pay and Accounts Offices who have the authority to release payments of all claims arising out of Governments operations.

2. ACCOUNTING:

• Maintain line item wise accounts of all the transactions involving Consolidated Fund of India, Contingency Fund of India and Public Account of India. Various subsidiary accounts such as Loan accounts, Fund accounts etc. are also maintained by these units.
• The consolidated accounts of the Ministry are consolidated in the office of the Controller General of Accounts to generate the accounts of the Government of India as a whole.
• These monthly accounts are reviewed and a critical analysis of expenditure, revenue collection, borrowings and deficit is prepared for Finance Minister.

3. INTERNAL AUDIT
Internal Audit has been recognized as an aid to the higher management for monitoring the financial performance and effectiveness of various programs, schemes and activities. Internal audit is conducted through the Internal Audit Wings in the Principal Accounts Offices of various Ministries/Departments.

4. PENSION
The central (Civil) pensions are authorized and disbursed through Central Pension Accounting Office (CPAO) functioning under the Controller General of Accounts. The payment of pension is made through Public Sector Banks.

5. TECHNICAL ADVICE
Ministries /Departments approach the Controller General of Accounts for advice on accounting procedures for new schemes, programmes or activities undertaken by them. The instructions of the Controller General of Accounts on Accounting matter is binding on the Ministries / Department. 

6. CAPITAL RESTRUCTURING
The Controller General of Accounts is responsible for evaluating and processing the proposals relating to the capital restructuring of various public sector undertakings (PSUs) of the Union Government. 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.

7. ADMINISTRATIVE
The cadre management of Group 'A' officers of the Indian Civil Accounts Service (ICAS) vests with the Controller General of Accounts. It covers the entire gamut of personnel management of ICAS officers including their recruitment, transfers, promotions, training, both within the country as well as abroad, and periodical reviews of cadre strength and distribution.

8. EXAMINATION
The Controller General of Accounts conducts various examinations for the purpose of promotion and assessment of suitability of an employee for retention in posts. 

http://www.cga.nic.in/
http://www.cga.nic.in/html/org.htm