The Controller General of Accounts (CGA) is an institution under the Department of Expenditure, Ministry of Finance, serving as the Principal Accounting Adviser to the Government of India (GoI). The office was established in October 1975 following the departmentalisation of Union accounts, which solved the problem of combining accounting and auditing functions under a single authority. Its mandate flows from the Allocation of Business Rules, 1961, and is derived from Article 151 of the Constitution. The CGA's primary mechanism involves formulating general principles of Government accounting for both Union and State Governments. It prepares and consolidates the monthly and annual accounts of the Union Government, including the Annual Appropriation Accounts (Civil) and Union Finance Accounts. The CGA also administers the Central Treasury Rules and the Central Government Account (Receipt and Payment Rules 2022). A key connection is its distinction from the Comptroller and Auditor General (CAG), a constitutional authority under Article 148 that performs the external audit function. However, the form of accounts maintained by the CGA is prescribed by the President on the advice of the CAG under Article 150. The CGA also manages the cadre of the Indian Civil Accounts Service. Recently, the CGA launched the Government Bank Dashboard and the Government Bank Manual on February 27, 2026, to enhance compliance and accountability for banks handling government transactions.
UPSC Dictionary
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India's space program (ISRO) has successfully completed missions to the Moon (Chandrayaan) and Mars (Mangalyaan) at a fraction of global costs.
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