The Public Financial Management System (PFMS) is a web-based online so

The Public Financial Management System (PFMS) is a web-based online software application designed, developed, owned and implemented by the

Department of Financial Services
Institute of Government Accounts and Finance
Controller General of Accounts
National Institute of Financial Management
This question was previously asked in
UPSC CDS-2 – 2019
The correct answer is Controller General of Accounts.
The Public Financial Management System (PFMS) is a web-based application conceptualized, designed, and implemented by the Controller General of Accounts (CGA) under the Ministry of Finance, Government of India.
PFMS initially started as a Plan Scheme of the Controller General of Accounts in 2008-09 to track funds disbursed under plan schemes. It has evolved into a comprehensive financial management system covering payment, accounting, and reporting for all expenditures of the Government of India.