The CGA (Controller General of Accounts) works under the Ministry of Finance and is responsible for prescribing the form of accounts and maintaining accounting systems for civilian ministries. The CAG (Comptroller and Auditor General) is a Constitutional authority responsible for auditing government accounts. The CGA prepares accounts; the CAG audits them. The CGA acts on the advice of the CAG when prescribing account forms.
Source: GAR Rule 1
What is the sequence of certification?
Why must Ministerial oral orders be confirmed in writing even when they follow the rules?
Does this rule apply to social media accounts of Ministries as well?
What is the key difference between a D.O. letter and a regular letter?
Who is responsible for keeping the residential address list of Section staff?
This answer is for informational purposes only and does not constitute legal advice. Always refer to the original rules and consult competent authorities for official interpretation.