The correct answer is a and b.
Key Points
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Controller General of Accounts
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Shri Deepak Das takes charge as the new Controller General of Accounts (CGA).
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The mandate of the Controller General of Accounts is derived from Article 150 of the Constitution.
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The duties and responsibilities of CGA are outlined in this statutory mandate, which is incorporated in the Allocation of Business Rules 1961. Hence, statement (a) is incorrect.
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The Comptroller and Auditor General's (Duties, Powers, and Conditions of Service) Act of 1971 established the need for accounting and audit to be separated.
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The Controller General of Accounts (CGA), in the Ministry of Finance's Department of Expenditure, is the Principal Accounting Adviser of the Government of India and is responsible for establishing and maintaining a technically sound Management Accounting System. Hence, statement (b) is incorrect.
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The CGA is neither an independent body nor a constitutional body. It falls under the purview of the Department of Expenditure.
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On the advice of the Comptroller and Auditor General of India (CAG), the President establishes general principles of government accounting, which the CGA maintains.
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The appropriation audit and regulatory audit are the statutory duties of the CGA. Hence, statement (c) is correct.
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The CGA is the Principal Accounting Adviser to the Government of India. The office is in the Department of Expenditure, Ministry of Finance, GOI.
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The office of the CGA has the mandate to establish and maintain a technically sound Management Accounting system.
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It also prepares and submits the accounts of the Central Government.
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It is also in charge of the exchequer control and internal audits.
