Controller General of Accounts
Also called: CGA · Topic: Constitutional Bodies: UPSC, CAG, Finance Commission and Others · NCERT: Beyond NCERT
Meaning
The Controller General of Accounts (CGA) is the top accounts officer of the Union Government. It sits in the Department of Expenditure, Ministry of Finance. The CGA keeps and compiles the Union's accounts. These are the records of what the Government collects and what it spends. The post came out of the separation of accounts from audit in 1976. Before that, the CAG both kept the Union's accounts and audited them. After 1976, Union ministries began keeping their own accounts under the CGA, so the CAG could focus on audit. The CGA is not a constitutional body. It was not created by any article of the Constitution.
Example
The Finance Ministry publishes a Monthly Review of Accounts for the Union Government. It shows total receipts and total spending so far in the year, each as a share of the Budget Estimates (the figures planned in the Budget). These accounts are compiled under the CGA. The September review shows the half-year position, which is the main mid-year check on the fiscal deficit target.
Don't confuse with
- Comptroller and Auditor General (CAG): The CAG is a constitutional office under Art. 148. It is appointed by the President and can be removed only like a Supreme Court judge. It audits (checks) the accounts. The CGA is a Finance Ministry official who prepares them.
- The "control" in the CAG's title: Despite the word "comptroller", the CAG does not control the release of money from the Consolidated Fund. The CGA does not control it either. The CGA's job is to keep the Union's accounts.