Controller General of Accounts (CGA)
Category: Polity & Governance | GS Paper II
SEO Title: Controller General of Accounts (CGA): Functions, PFMS and Difference from CAG
UPSC Notes
The Controller General of Accounts is the principal accounting adviser to the Union Government and oversees the government's accounting system.
Administrative control: Department of Expenditure, Ministry of Finance.
Establishment: 1976, following the separation of accounts from audit.
Cadre: Headed by an officer of the Indian Civil Accounts Service.
Major responsibility: Compilation of the Union Government's monthly and annual accounts.
Important accounts: Finance Accounts and Appropriation Accounts.
Public Financial Management System (PFMS): Supports public financial management, payments and tracking of government expenditure.
Payment and Accounts Offices: Form part of the central government accounting framework.
Article 150: The President prescribes the form of accounts of the Union and states on the advice of the Comptroller and Auditor General of India.
CGA vs CAG
| Controller General of Accounts | Comptroller and Auditor General |
|---|---|
| Focuses on government accounting | Focuses on audit |
| Functions under the Ministry of Finance | Constitutional authority |
| Compiles Union Government accounts | Audits government receipts and expenditure |
Key Pointers for Prelims
CGA: Executive accounting authority.
CAG: Constitutional audit authority.
Article 150 concerns the form of government accounts.
PFMS is associated with financial management and payment systems.
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