28th Controller General of Accounts (CGA)


  • Shri S.S. Dubey took charge as the Controller General of Accounts (CGA) of India.

Key Details

  • Shri Dubey is the 28th Controller General of Accounts (CGA), Ministry of Finance, Government of India.
  • Prior to taking charge as the CGA, Shri Dubey was Additional Controller General of Accounts, Public Financial Management System (PFMS).

    Controller General of Accounts
    Courtesy: Mint
  • He also served as Financial Advisor & Chief Accounts Officer in Bank Note Press, Dewas.
  • Shri Dubey also has international experience of five years in United Nations, where he worked as Head of Procurement and Logistics, United Nations World Food Programme, New Delhi.

Back to Basics

About Controller General of Accounts (CGA)

  • Controller General of Accounts (CGA) is ‘the Principal Advisor’ on Accounting matters to the Union Government. 
  • CGA is responsible for establishing and managing a technically sound Management Accounting System and preparation & submission of the accounts of the Union Government. 
  • CGA is also responsible for exchequer control and conduct of internal audits for the Central Government.
  • The Office of CGA prepares monthly and annual analysis of expenditure, revenues, borrowings and various fiscal indicators for the Union Government. Under Article 150 of the Constitution, the Annual Appropriation Accounts (Civil) and Union Finance Accounts are submitted to Parliament on the advice of Comptroller and Auditor General of India.
  • Along with these documents, an M.I.S Report titled ‘Accounts at a Glance’ is prepared and circulated to Hon’ble Members of Parliament.
  • It further formulates policies relating to general principles, form and procedure of accounting for the Central and State Governments.
  • Administer the process of payments, receipts and accounting in Central Civil Ministries/ Departments. Prepares, consolidates and submits the monthly and annual accounts of the Central Government through a robust financial reporting system aimed at effective implementation of the Government fiscal policies.
  • It also coordinates and assists in the introduction of Management Accounting Systems in Ministries/ Departments with a view to optimizing the utilization of Government resources through efficient cash management and an effective Financial Management Information System (FMIS).
  • Through its Internal Audit Units in the respective Ministries/Departments,it is responsible for maintaining the requisite technical standards of Accounting in the Departmentalized Accounting offices and for monitoring of financial performance and effectiveness of various programs, schemes and activities of the civil ministries.
  • It also administers banking arrangements for disbursements of Government expenditures and collection of government receipts and interacts with the Central Bank for reconciliation of cash balances of the Union Government.
  • The O/o CGA is also responsible for coordination and monitoring the progress of submission of corrective/remedial action taken notes (ATNs) on the recommendations contained in Public Accounts Committee’s (PAC) reports as well as the Comptroller & Auditor General (CAG) reports through its web based Audit Para Monitoring System (APMS).

Source: PIB & DOE

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