Controller General of Accounts (CGA)

• CGA is the Principal Accounting Adviser to the Government of India.It comes under the Department of Expenditure, Ministry of Finance.

• It was established in October 1975 to administer matters pertaining to the departmentalisation of the accounts of the Union.

• Functions:-  

1. CGA is responsible for establishing and managing a technically sound management accounting system.

2. CGA Office prepares monthly and annual analysis of expenditure, revenues, borrowings, and various fiscal indicators for the Union Government. 

3.Formulates policies relating to general principles, forms, and procedures of accounting for the Central and State Governments.

4.It administers the process of payments, receipts, and accounting in the Central Civil Ministries/ Departments. 

5.Through its Internal Audit Units in the respective Ministries/Departments,it is responsible for maintaining the requisite technical standards of accounting in the departmentalized accounting offices and for monitoring the financial performance and effectiveness of various programs, schemes, and activities of the civil ministries.

6.  It also looks after the pensions of Central government employees