Principal Accounting Adviser to the Centre: the office that keeps the Union government's accounts
Background
This background goes with the monthly review of Union government accounts that the Centre publishes every month.
The Controller General of Accounts sits in the Department of Expenditure of the Ministry of Finance.
The office is the Principal Accounting Adviser to the Government of India.
Its job is to set up and keep a technically sound management accounting system for the Union.
It puts together the monthly and annual analysis of the Centre's expenditure, revenues, borrowings and fiscal indicators.
The Annual Appropriation Accounts (Civil) and the Union Finance Accounts are placed before Parliament under Article 150 of the Constitution.
A report called 'Accounts at a Glance' goes to Members of Parliament along with those documents.
The organisation runs the Civil Accounts Organisation and the Indian Civil Accounts Service.
In plain words
CGA Controller General of Accounts — The Centre's principal accounting authority, in the Department of Expenditure.