Controller General of Accounts [CGA]

By : Neha Dhyani

Updated : Jun 6, 2022, 10:04

Article 150 of the Indian Constitution mandates the Controller General of Accounts [CGA]. The CGA is the Principal Advisor on accounting matters to the Government of India and is responsible for managing a sound Management Accounting System.

Controller General of Accounts [CGA] Objectives

The goal of establishing the Controller General of Accounts [CGA] was to bring transparency to the transactions involving the use of public funds. The CGA works under the Department of expenditure, the Ministry of Finance, and the Government of India. Its functions and duties have been defined in the Allocation of Business Rules, 1961.

The current CGA of India is Smt Sonali Singh, the 26th Indian Civil Accounts Service Officer to hold this honourable position of Controller General of Accounts. She was appointed to this position on February 1st 2022, in place of Dipak Daksh, who held the office until January 31st 2022.

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Functions and Duties of Controller General of Accounts [CGA]

1. Reconciliation of cash balance of Union Government with that of Reserve Bank of India in general and, specifically, of Reserve Deposits about Civil Ministries or Departments.

2. Inspect whether Central Civil Accounts Offices maintain adequate accounting standards.

3. Management of Central Treasury Rules and Central Government Account (Receipt and Payment Rules 1983).

4. General accounting principles relating to Union or State Governments and form of accounts, and framing, revising the rules, manuals, and guidelines.

5. Consolidating the monthly accounts, preparing a report on the review of trends of revenue realisation and significant features of expenditure, and preparing the annual accounts (including Summary, Civil Appropriation Accounts), the annual receipts and disbursements for the Central Government.

6. Managing and guiding in the introduction of a management accounting system in various Civil Ministries or Departments.

7. Cadre management of Group 'A' Officers of Indian Civil Accounts Service and Group 'B' Officers of the Central Civil Accounts Offices.

8. Matters relating to the Central Civil Accounts staff belonging to Group 'C' and 'D'.

9. Disbursing pension amount to Central Civil Pensioners, freedom fighters, High Court Judges, ex-M.P.s and ex-Presidents.

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Difference Between CGA and CAG

CGA stands for Controller General of Accounts, whereas CAG stands for Comptroller and Auditor General. The President of India lays down the general principles of accounting relating to the form of accounts of the Union and State Governments on the advice of the CAG. At the same time, the CGA does its maintenance work for them.

The Comptroller and Auditor General of India is an independent constitutional body. At the same time, the Controller General of Accounts works for the Ministry of Finance and isn't a constitutional body.

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FAQs On Controller General of Accounts [CGA]

Q1. Who is the current Controller General of Accounts [CGA]?

At Sonali Singh was appointed as the Controller General of Accounts [CGA] on February 1st, 2022. She belongs to the 1987-batch of the Indian Civil Accounts Service. Since October 2019, she has held the Additional Controller General of Accounts post. Before that, she also served as the Additional Secretary at Central Vigilance Commission.

Q2. Are Controller General of Accounts [CGA] and CAG the same?

No, Controller General of Accounts [CGA] and CAG are not the same. They differ in their functions.

CAG stands for Comptroller and Auditor General and is a constitutional body, whereas CGA is not a constitutional body. CAG audits the accounts of the Government, whereas the Controller General of Accounts [CGA] is the Principal Accounting Adviser of the Government. Auditing was differentiated from accounting in 1976 in India. This was done to take away the functions of the CAG in Centre matters and assign them to the CGA, with the compilation of the state accounts continuing to be the responsibility of the CAG.

Q3. Who was the first Controller General of Accounts [CGA] of India?

The first Controller General of Accounts [CGA] of India was Shri C.S. Swaminathan.

Q4. Is Controller General of Accounts [CGA] an independent body?

No, the Controller General of Accounts [CGA] is not an independent body. It works under the Ministry of Finance and is neither a constitutional nor a statutory body.