Controller General of Accounts – UPSC Prelims

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

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