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Principal Accounting Adviser to the Centre: the office that keeps the Union government's accounts

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.

Sits in: Department of Expenditure, Ministry of Finance Role: Principal Accounting Adviser to the Government of India Accounts laid before Parliament under: Article 150 of the Constitution
Why it matters for exams: Article 150 and the place of the Controller General of Accounts in the Ministry of Finance are standard Polity and Economy facts.
Kerala PSCUPSCSSCBank
30 October 2026 Source: Controller General of Accounts

In plain words

CGA Controller General of Accounts — The Centre's principal accounting authority, in the Department of Expenditure.

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