The separation of accounts from audit at the Union level has led to the creation of the new Indian Civil Accounts cadre in the year 1976 controlled by the Secretary (Expenditure) in the Ministry of Finance (Government of India).Those candidates who got selected (direct recruitment 67.6%) in these services are trained at Institute of Government Accounts and Finance National Academy having main center at Delhi and regional centers at Mumbai, Chennai and Calcutta. Officers of these services are responsible for coordination on behalf of the Ministries and Departments with the Budget Division and the Comptroller and Auditor General of India in accounting matters. They also lay down general principles of government accounting relating to union/state governments and form accounts and provide guidance in accounting matters to the ministries/departments concerned. Officials of Indian Civil Accounts Services are also given the work of preparing the Union Government Finance Accounts and Appropriation Accounts (Civil) and Union Government Monthly Accounts along with framing the rules and draft manuals relating to all matters connected with the form of accounts and procedures for accounting of receipts and payments. Besides performing all the above mentioned functions they also resolve the cash balances of the Government as appearing in the Government accounts with that in the accounts of the RBI. Officials of the ICAS services are also responsible for Technical inspection of the Civil Accounts Office along with Management of Group ‘A’ (Indian Civil Accounts Service) and Group ‘B’ (Pay and Accounts Officers) officers and administration of rules relating to Group ‘C’ and Group ‘D’ civil accounts staff. The ICAS services officers are also apt of Training and holding of Departmental examinations. As the official of the services are given such a huge amount of important function thus are also bestow with a lot of authority and freedom thus they carry a lot of importance and respect in the society.
The hierarchy:
The hierarchy:
- Assistant Controller of Accounts
- Deputy Controller of Accounts
- Controller of Accounts
- Additional Controller General of Accounts
- Controller General of Accounts (equivalent to Additional Secretary to the Government of India)
