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What is the difference between CGA and CAG?
UPSC May also ask you the difference between CGA and CAG. While CAG is a constitutional body, CGA is not. While CAG is independent constitutional body, CGA works under Ministry of Finance and not a constitutional or statutory body.
What is difference between CAG?
CAG and CGA differ in their functions. While the CAG audits the accounts and related activities of the 3 tiers of government, Federal, Provincial and Local, the CGA acts as the principal accounting adviser to the GOI. In the year 1976, auditing was differentiated from accounting in India.
What are the main functions of CAG in India?
It is the duty of the Comptroller and Auditor General to audit receipts and expenditure of the Union and each State and the Union Territory Governments. The audit reports of the Comptroller and Auditor General are placed before Parliament or the legislature of the State or the Union Territory, as the case may be.
Who is the CGA of India?
Shri Deepak Das
Government of India has appointed Shri Deepak Das , 1986-batch Indian Civil Accounts Service (ICAS) Officer as the Controller General of Accounts (CGA), Ministry of Finance, Department of Expenditure with effect from August 1, 2021.
What is the role of CGA?
The Controller General of Accounts (CGA) in the Department of Expenditure, Ministry of Finance is the Principle Accounting Advisor to the Government of India on accounting matters and is responsible for establishing and maintaining a sound and efficient accounting and financial reporting system.
What is the full form of CGA?
Controller General of Accounts (CGA), in the Department of Expenditure, Ministry of Finance, is the Principal Accounting Adviser to Government of India and is responsible for establishing and maintaining a technically sound Management Accounting System.
How is CAG appointed?
There shall be a Comptroller and Auditor-General of India who shall be appointed by the President by warrant under his hand and seal and shall only be removed from office in like manner and on like grounds as a Judge of the Supreme Court.
Who appoints CAG of India?
the President
Article 148 – Comptroller and Auditor-General of India There shall be a Comptroller and Auditor-General of India who shall be appointed by the President by warrant under his hand and seal and shall only be removed from office in like manner and on like grounds as a Judge of the Supreme Court.
What is the difference between CAG and CGA?
Here are some of the quick facts which you must note: While CAG is a constitutional body, CGA is not. While CAG is independent constitutional body, CGA works under Ministry of Finance and not a constitutional or statutory body.
What is the difference between Comptroller General of India and CGA?
Comptroller General of India ( CAG) is a monitoring constitutional body, Controller General of accounts (CGA) is the Principal adviser to the Union Government on Accounting matters. Speak to an expert! Schedule a Q&A session.
What is the difference between President and CGA?
While President lays down general principles of government accounting relating to union/state governments and form of accounts on the advice of CAG {article 150}, CGA does the maintenance works of them. Further, CGA also conducts various examinations for the purpose of promotion and assessment of suitability of an employee for retention in posts.
What is the role of CGA in UPSC?
Controller General of Accounts (CGA) – Facts for UPSC 1 The office of the CGA has the mandate to establish and maintain a technically sound Management Accounting system. 2 It also prepares and submits the accounts of the Central Government. 3 It is also in charge of the exchequer control and internal audits.