• T.C.A. Kalyani assumed charge as the Controller General of Accounts (CGA) in the Department of Expenditure on September 1.

• A 1991-batch officer of the Indian Civil Accounts Service (ICAS), Kalyani is the 29th officer to hold this prestigious position.

• Before assuming charge as CGA, Kalyani served as the Principal Chief Controller of Accounts, Ministry of Home Affairs, where she oversaw the budgeting and accounting of the largest ministry.

• Kalyani is a Gold Medalist of the University of Delhi with a BA in Political Science from Lady Shri Ram College. She also holds an MA in International Politics and an MPhil in West European Studies from Jawahar Lal University.

• Kalyani has served in key ministries, including Defence, Telecom, Fertilisers, Finance, Social Justice & Empowerment, Information & Broadcasting, and Home Affairs.

• At Mahanagar Telephone Nigam Limited (MTNL), she spearheaded digital transformation through online bill payments and payment kiosks. She also played a key role in the revival of Fertilizer Corporation of India Limited.

Controller General of Accounts (CGA)

• The Controller General of Accounts (CGA), in the Department of Expenditure under the Ministry of Finance, is the principal adviser on accounting matters to the Union government and is responsible for preparation of the accounts 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.

Difference between CAG and CGA

• Comptroller and Auditor General (CAG) is an authority, established by the Constitution of India under Chapter V. The CAG is appointed by the President.

• While CAG is an independent constitutional body, the Controller General of Accounts (CGA) works under the ministry of finance. 

• The President lays down general principles of government accounting relating to Union / state governments and form of accounts on the advice of CAG. The CGA performs the function of maintaining them.

Functions of CGA

The Allocation of Business Rules, 1961 gives the duties and responsibilities of the CGA, as mentioned below:

i) General principles of government accounting relating to Union or state governments and form of accounts, and framing or revision of rules and manuals relating thereto.

ii) Reconciliation of cash balance of Union government with Reserve Bank in general and, in particular, of reserve deposits pertaining to civil ministries or departments.

iii) Overseeing the maintenance of adequate standards of accounting by Central Civil Accounts Offices.

iv) Consolidation of monthly accounts, preparation of review of trends of revenue realisation and significant features of expenditure, etc and preparation of annual accounts (including summary, civil appropriation accounts) showing under the respective heads, the annual receipts and disbursements for the purpose of the Union government.

v) Administration of Central Treasury Rules and Central Government Account (Receipt and Payment Rules 1983).

vi) Coordination and assistance in the introduction of management accounting system in civil ministries or departments.

vii) Cadre management of Group ‘A’ (Indian Civil Accounts Service) and Group ‘B’ Officers of the Central Civil Accounts Offices.

viii) Matters relating to the Central Civil Accounts staff belonging to Group ‘C’ and ‘D’.

ix) Disbursement of pension through Public Sector Banks (PSBs) in respect of central civil pensioners, freedom fighters, high court judges, former Presidents and MPs.

• A detailed analysis of the monthly trends of receipts, payments, deficit and its sources of financing are presented to the Union finance minister every month. The document has over a period of time evolved into an extremely useful tool for monitoring budgetary compliance and a handy reference for decision making.

• In consonance with the government’s policy towards transparency in public functioning, an abstract of the Union government accounts is also released every month through its website. 

Additional read:

What is the role of CAG?

CAG is the guardian or caretaker of the national purse. The CAG’s duty is to uphold the Constitution of India and the laws of Parliament in the field of financial administration.