The Controller General of Accounts (CGA) under the Ministry of Finance is consulted by the CCA or Controller of Accounts before changes are made to the forms in which Central Ministry/Department compiled accounts are rendered. This ensures uniformity and consistency in Central Government departmental accounts, and prevents ad hoc variations that could compromise the integrity of the accounts system.
Source: GAR Rule 65
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.