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Consider the following statements about the Controller General of Accounts (CGA):
1. CGA is an independent constitutional body.
2. It is the apex accounting agency for Central Government.
3. The CGA is also the head of the Indian Audit and Accounts Department.
Which of the statements given above is/are correct?
  • a)
    1 and 2 only
  • b)
    2 only
  • c)
    1 and 3 only
  • d)
    2 and 3 only
Correct answer is option 'B'. Can you explain this answer?
Verified Answer
Consider the following statements about the Controller General of Acco...
  • Statement 1 is not correct: CGA works under the Ministry of Finance, Government of India. Though it itself is not a constitutional body, it derives its mandate from Article 150 of the Constitution which says:
    "The accounts of the Union and of the States shall be kept in such form as the President may, on the advice of the Comptroller and Auditor-General of India, prescribe”. Thus while CAG (Comptroller and Auditor General of India) is an independent constitutional body, CGA works under the Ministry of Finance and not a constitutional body.
  • Statement 2 is correct: It is the principal account adviser or the apex accounting authority of the Union Government. Its statutory mandate (duties and functions) have been defined in the Allocation of Business Rules, 1961
  • Matters relating to the Controller General of Accounts include-general principles of Government accounting relating to Union or State Governments and form of accounts, and framing or revision of rules and manuals relating thereto;
    (i)  reconciliation of cash balance of Union Government with Reserve Bank in general and, in particular, of Reserve Deposits pertaining to Civil Ministries or Departments;
    (ii) overseeing the maintenance of adequate standards of accounting by Central Civil Accounts Offices;
    (iii) consolidation of monthly accounts, preparation of the review of trends of revenue realization and significant features of expenditure, etc. and preparation of annual accounts (including Summary, Civil Appropriation Accounts) showing under the respective heads, the annual receipts and disbursements for the purpose of the Union Government;
    (iv) administration of Central Treasury Rules and Central Government Account (Receipts and Payments Rules 1983);
    (v) coordination and assistance in the Introduction of management accounting system in Civil Ministries or Departments;(g) cadre management of Group ?A? (Indian Civil Accounts Service) and Group ?B? Officers of the Central Civil Accounts Offices;
    (vi) matters relating to the Central Civil Accounts staff belonging to Group ‘C’ and ‘D’;
    (vii) disbursement of Pension through Public Sector Banks (PSBs) in respect of Central Civil Pensioners, Freedom Fighters, High Court Judges, Ex-M.P.s and Ex-Presidents.
  • Statement 3 is not correct: The CAG is also the head of the Indian Audit and Accounts Department, the affairs of which are managed by officers of Indian Audit and Accounts Service.
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Most Upvoted Answer
Consider the following statements about the Controller General of Acco...
  • Statement 1 is not correct: CGA works under the Ministry of Finance, Government of India. Though it itself is not a constitutional body, it derives its mandate from Article 150 of the Constitution which says:
    "The accounts of the Union and of the States shall be kept in such form as the President may, on the advice of the Comptroller and Auditor-General of India, prescribe”. Thus while CAG (Comptroller and Auditor General of India) is an independent constitutional body, CGA works under the Ministry of Finance and not a constitutional body.
  • Statement 2 is correct: It is the principal account adviser or the apex accounting authority of the Union Government. Its statutory mandate (duties and functions) have been defined in the Allocation of Business Rules, 1961
  • Matters relating to the Controller General of Accounts include-general principles of Government accounting relating to Union or State Governments and form of accounts, and framing or revision of rules and manuals relating thereto;
    (i)  reconciliation of cash balance of Union Government with Reserve Bank in general and, in particular, of Reserve Deposits pertaining to Civil Ministries or Departments;
    (ii) overseeing the maintenance of adequate standards of accounting by Central Civil Accounts Offices;
    (iii) consolidation of monthly accounts, preparation of the review of trends of revenue realization and significant features of expenditure, etc. and preparation of annual accounts (including Summary, Civil Appropriation Accounts) showing under the respective heads, the annual receipts and disbursements for the purpose of the Union Government;
    (iv) administration of Central Treasury Rules and Central Government Account (Receipts and Payments Rules 1983);
    (v) coordination and assistance in the Introduction of management accounting system in Civil Ministries or Departments;(g) cadre management of Group ?A? (Indian Civil Accounts Service) and Group ?B? Officers of the Central Civil Accounts Offices;
    (vi) matters relating to the Central Civil Accounts staff belonging to Group ‘C’ and ‘D’;
    (vii) disbursement of Pension through Public Sector Banks (PSBs) in respect of Central Civil Pensioners, Freedom Fighters, High Court Judges, Ex-M.P.s and Ex-Presidents.
  • Statement 3 is not correct: The CAG is also the head of the Indian Audit and Accounts Department, the affairs of which are managed by officers of Indian Audit and Accounts Service.
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Community Answer
Consider the following statements about the Controller General of Acco...
CGA maintains department of expenditure and is accounting advisor of government of India.. it is not the head of CAG Or PAC this works under advisory and recommendations of these two and this prepares monthly and annual analysis of expenditure , revenues, borrowings for Union Government under article 150 nd submit documents along with MIS to members of parliament... and also responsible for coordination and monitoring progresa of submission of ANTs on recommendation of PAC and CAG
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Consider the following statements about the Controller General of Accounts (CGA):1. CGA is an independent constitutional body.2.It is the apex accounting agency for Central Government.3. The CGA is also the head of the Indian Audit and Accounts Department.Which of the statements given above is/are correct?a)1 and 2 onlyb)2 onlyc)1 and 3 onlyd)2 and 3 onlyCorrect answer is option 'B'. Can you explain this answer?
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