Civil Services in India

Indian Civil Accounts Service

About the service
•Indian Civil Accounts Organisation performs a key role in delivery of financial management services for the Government of India.
•This service was created in 1976 when the accounting and auditing functions of the union government were separated.
•The service functions through the Indian Civil Accounts Organisation which is headed by the Controller General of Accounts (CGA) under the Ministry of Finance.
•CGA derives his mandate from Article 150 of the Constitution. This statutory mandate as incorporated in the Allocation of Business Rules brings out the duties and responsibilities of CGA.
Duties and Responsibilities of CGA
•Prescribe general principles, systems and form of Government accounts relating to the Union and States
•Frame and revise procedures, rules and manuals for accounting of receipts and payments.
•Oversee maintenance of adequate standards of accounting in Civil Ministries.
•Prepare monthly and annual accounts along with periodic reviews of expenditure, revenues, borrowings and deficit.
•Monitor and reconcile cash balances of the Union Government with Reserve Bank of India and oversee the banking arrangements for government transactions.
•Coordinate and assist introduction of management accounting system in Civil Ministries
•Develop and implement policies and programs for augmentation of human resources in line with the changing needs of the organisation.
•The ICAS officers’ training takes place in three stages.
•Stage 1: At National Institute of Financial Management (NIFM), Faridabad and National Academy of Direct Taxes, Nagpur for a period of 10 months.
•Stage 2: NIFM also offers the officers a PG diploma in Public Financial Management. Candidates are also sent abroad for training.
•Stage 3: In the third stage, they are sent to the Institute of Government Accounts and Finance (INGAF) from where the officers are given on-the-job training.
Hierarchy and salary
•Assistant Controller of Accounts (Junior Time Scale)
•Assistant Controller General of Accounts/Deputy Controller of Accounts (Senior Time Scale)
•Deputy Controller General of Accounts/ Controller of Accounts (Junior Administrative Scale)
•Senior Deputy Controller General of Accounts/ Senior Controller of Accounts (Selection Grade (Non-functional)
•Junior Administrative Grade (NFSG))
•Joint Controller General of Accounts/Chief Controller of Accounts (Senior Administrative Grade)
•Principal Chief Controller of Accounts (HAG)
•Additional Controller General of Accounts (HAG+)
•Controller General of Accounts (Apex Scale)
Organisational Structure
•Indian Civil Accounts Organisation is headed by Controller General of Accounts (CGA) in the Department of Expenditure, Ministry of Finance.
•CGA as the central accounting and reporting agency for Government of India is assisted by officers of the Indian Civil Accounts Service who have expertise in different aspects of public financial management.
•The operational responsibility for accounting, reporting and internal audit function in civil ministries is with the officers of this organisation.
•These units are headed by the Principal Chief Controller of Accounts (Pr.CCA), Chief Controller of Accounts (CCA) or a Controller of Accounts (CA) in the respective ministries.
•Under the overall supervision of CGA, they assist the Secretary of the Ministry who is the chief accounting authority in the ministry.
•The Pr. CCAs / CCAs / CAs discharge their duties and responsibilities through the Principal Accounts Office (Pr. AO) at Ministry’s headquarters and Pay & Accounts Offices (PAOs) at the field formation level.
Roles and Responsibilities
The primary task of an ICAS officer is to strengthen governance through excellence in public financial management. Some of the key duties of an ICAS officer are:
•Deliver and administer an effective and credible system for budgeting, payment and accounting.
•Offer a world class, robust integrated financial information system.
•Create new standards of internal audit for improved transparency and accountability.
•Enforce all kinds of information and communication technology to achieve intended goals.
•Promote professional integrity through a dedicated workforce committed to service ethos.
Primary function of Indian Civil Accounts Organisation
•Consolidating the accounting and reporting functions for the entire tax and non-tax receipts of the Government.
•Manages the receipts and payment functions for around 90 % of the country's budget.
•Developed and implemented policies to ensure accuracy in remittance and reporting of government receipts, from its initial deposit to its final credit in the government account.
•Disbursement and accounting of pension payments to Government employees of all Civil Ministries including Prime Minister and President of India.
•Controller General of Accounts (CGA) also consolidates the monthly and annual accounts of the Union Government on the basis of accounts submitted by Ministries and Departments.
•Observes and monitors fund flow from the central government to the implementing the schemes and also reconciliation with accounting data.
Specific Issues of ICAS
•ICAS officers exercise financial control over other Central Government department through the officer of Pay and Account Officers (PAO)
•ICAS is a central services and the officers can be posted anywhere in India.
•They are mostly posted in State Capitals of Delhi
•They face no political interference
•They get facilities at par with other Central Government officers
•Their promotional prospect is quite decent

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