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CGA is Principal Accounting Adviser to Government of India.
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It functions under Department of Expenditure, Union Ministry of Finance.
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CGA heads the organization and is responsible for administering this system.
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It is responsible for establishing and maintaining a technically sound Management Accounting System.
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CGA office prepares monthly as well as annual analysis of expenditure, revenues, borrowings and various fiscal indicators for Union Government.
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It prepares Annual Appropriation Accounts (Civil) and Union Finance Accounts which are submitted to Parliament under Article 150 of Constitution.
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It is neither a constitutional nor statutory body.
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The Allocation of Business Rules 1961 defines the duties and responsibilities of the CGA.