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Controller
General of Accounts (CGA)
The
Controller General of Accounts ( Site Address : http://cga.nic.in
) is the apex Accounting
Authority of the Central Government and exercises the powers of
the President under Article 150 of the constitution for prescribing
the forms of Accounts of the Union and State Governments on the
advice of the Comptroller & Auditor General of India. The Controller
General of Accounts is responsible, inter-alia,
(a)
for the preparation and consolidation of the non government Monthly
Accounts. A detailed analytical review of the Union Government Accounts
is presented to the Finance Minister every month within 4 weeks
from the close of the month. The review covers major aspects of
receipts, expenditure, fiscal, deficit, sources of financing, etc.
to facilitate during the year tracking at the highest level. A Provisional
Account (Unaudited) for the year is also prepared at the end of
the financial year. With effect from October, 1998, select accounting
data are also released on the INTERNET every month at the web site
addresses .
(I)
http://www.indiagov.org and
(ii)
http://www.meadev.gov.in
(b)
presentation to Parliament to the Annual Appropriation Accounts
presentation to Parliament of the Annual Appropriation Accounts
(Civil) and Finance Accounts of the Union government. These accounts
for 1996-97 were laid before Parliament during the Budget Session
on 5th June, 1998 along with the Report of the Comptroller
and Auditor General of India.
(c)
ensuring a sound and effective internal audit and pre-check system
in the Civil Ministries
(d)
enabling prompt and accurate accounting
(e)
ensuring effective and close monitoring of Receipts of the Government
of India especially those relating to Income Tax, Customs and Central
Excise
(f)
enabling the effective utilisation of accounts as a tool of management
by constant upgradation of the quality of accounts, leading to improved
financial control within Government.
(g)The
organisation of the Controller General of accounts is also responsible
for government disbursements and banking arrangements of various
Ministries/ Departments of the Government of India. The Controller
General of Accounts closely monitor the extant system by means of
periodical interaction with the Reserve Bank of India and Public
Sector Banks on an ongoing basis.
(h)The
Controller General of Accounts also brings out every year, a booklet
entitled "Accounts at a Glance", bringing out broad and
significant features of Government Receipts and Expenditure.
(i)The
Controller General of Accounts is looking after the computerisation
of Government Accounting functions in all the Civil Ministries.
It has already implemented five accounting packages – IMPLROVE
for Voucher Level Computerisation in PAOs, CONTACT for Consolidation
of Accounts in Principal Accounts Offices; GAINS for Consolidation
of Accounts in CGA’s Office; SCT for collecting annual accounts
data from field offices and FINEACT for preparing Annual finance
Accounts of the Government of India.
(j)All
Principal Accounts Offices are only using CONTACT for consolidation
of accounts. Besides, some of the PAOs have also discontinued manual
compilation of accounts. Efforts are being made to progressively
extend the coverage of computerisation to all offices.
(k)A
new comprehensive software for Principal Accounts office CONTACT
(with several new features) on ORACLE platform is nearing completion.
This will be installed in the Principal accounts Offices in place
of the existing CONTACT.
(l)The
Institute of Government Accounts and Finance (INGAF) was set up
in February, 1992 with a view to imparting intensive induction and
in-service training in accounting budgeting, financial management,
expenditure control, internal audit, administrative-cum-establishment
matters and initial and advanced level training in development and
use of Computer applications to officials working in various Central
government Ministries, etc. The Institute has established its regional
Centres in Calcutta, Chennai and Mumbai. The Institute has the credit
of imparting training to more than 6643 officers and members of
the staff belonging to various Accounting Organisation, Drawing
and Disbursement officers and other Central government Undertakings.
The institute has also been approved by the Ministry of External
Affairs for imparting training to the Officers of developing countries
under the ITEC programmes. Courses have been conducted for officers
of the Governments of Sri Lanka during 15.11.98 to 4.12.98. Officers
of the Indian Civil Accounts Service are being imparted a high level
of professional training at this institute after their initial training
at the National Institute of Financial Management.
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