Controller General of Accounts (CGA)

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The Controller General of Accounts (CGA) is an Indian government organization responsible for the accounting and audit of the central government’s finances. The CGA is headed by the Controller General of Accounts, who is an officer of the Indian Audit and Accounts Service (IAAS). The CGA’s headquarters are located in New Delhi.

The CGA was established in 1860 under the Indian Accounts Act. The Act was passed by the British Parliament to provide for the establishment of a central accounting authority for the government of India. The CGA’s functions were originally limited to the accounting and audit of the central government’s finances. However, the CGA’s functions have been expanded over time to include the accounting and audit of the finances of state governments, local bodies, and public sector enterprises.

The CGA is responsible for the following functions:

  • Accounting of the central government’s finances
  • Audit of the central government’s finances
  • Accounting of the state governments’ finances
  • Audit of the state governments’ finances
  • Accounting of the local bodies’ finances
  • Audit of the local bodies’ finances
  • Accounting of the public sector enterprises’ finances
  • Audit of the public sector enterprises’ finances

The CGA is also responsible for the following functions:

  • Preparation of the central government’s accounts
  • Preparation of the state governments’ accounts
  • Preparation of the local bodies’ accounts
  • Preparation of the public sector enterprises’ accounts
  • Conducting performance audits of the central government’s departments and ministries
  • Conducting performance audits of the state governments’ departments and ministries
  • Conducting performance audits of the local bodies’ departments and ministries
  • Conducting performance audits of the public sector enterprises

The CGA is a statutory body and is independent of the executive. The CGA is accountable to the Parliament of India. The CGA’s reports are submitted to the Parliament through the Finance Minister.

The CGA is a highly respected organization and its reports are considered to be authoritative. The CGA’s reports have been instrumental in bringing about reforms in the government’s financial management system.

The CGA is a valuable asset to the government of India. The CGA’s work helps to ensure that the government’s finances are properly managed and that the public’s money is spent wisely.

Frequently Asked Questions

  1. What is the Controller General of Accounts (CGA)?

The Controller General of Accounts (CGA) is an Indian government organization responsible for the accounting and audit of the central government’s finances.

  1. Who is the head of the CGA?

The head of the CGA is the Controller General of Accounts, who is an officer of the Indian Audit and Accounts Service (IAAS).

  1. What are the functions of the CGA?

The CGA is responsible for the following functions:

  • Accounting of the central government’s finances
  • Audit of the central government’s finances
  • Accounting of the state governments’ finances
  • Audit of the state governments’ finances
  • Accounting of the local bodies’ finances
  • Audit of the local bodies’ finances
  • Accounting of the public sector enterprises’ finances
  • Audit of the public sector enterprises’ finances
  1. What are the powers of the CGA?

The CGA has the power to inspect, examine, and audit the accounts of the central government, state governments, local bodies, and public sector enterprises. The CGA also has the power to call for information and documents from any person or authority.

  1. What are the duties of the CGA?

The CGA is duty-bound to report to the Parliament of India on the state of the central government’s finances. The CGA is also duty-bound to report to the state governments on the state of their finances.

  1. What is the history of the CGA?

The CGA was established in 1860 under the Indian Accounts Act. The Act was passed by the British Parliament to provide for the establishment of a central accounting authority for the government of India.

  1. What is the future of the CGA?

The CGA is a vital organization for the government of India. The CGA’s work helps to ensure that the government’s finances are properly managed and that the public’s money is spent wisely. The CGA is likely to continue to play an important role in the government’s financial management system in the future.

MCQs

  1. The Controller General of Accounts is responsible for the following:

(a) Accounting of the central government’s finances
(b) Audit of the central government’s finances
(c) Accounting of the state governments’ finances
(d) Audit of the state governments’ finances
(e) All of the

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