1.1.3 — CAM

(i) Indian Audit and Accounts Department; and

(ii) Union Territory Administration of Chandigarh1 . 1.1.3 In pursuance of the Departmentalization of Accounts, a separate accounting organisation functioning under the Controller General of Accounts (CGA) has been created in the Department of Expenditure, Ministry of Finance. The responsibility for compiling the accounts of the Union Government (Civil) including those relating to taxes, duties and other receipts and deposits realised or refunded under any Act, Laws and Rules has been entrusted to the CGA, Department of Expenditure, Ministry of Finance. In terms of Rule 2

(q) of Central Government Account (Receipts & Payments) Rules, 2022, CGA is responsible for establishing and maintaining a technically sound payment-cum-accounting system in the departmentalised accounts offices and for specifying the rules for regulating the custody, payment into and withdrawal of money from the Government Account and also the Principal Adviser on the accounting matters to the Government and responsible for exchequer control, internal audit and for technically sound management accounting system.