Para 1.3 — CAM

1.3 ROLES AND RESPONSIBILITIES OF Pr.CCAs/CCAs/CAs(i/c) AS HEADS OF ACCOUNTING ORGANISATION IN MINISTRIES/ DEPARTMENTS 1.3.1 Departmental Accounting Organisations headed by Pr.CCAs/CCAs/CAs (Independent Charge) are overall Head of the Accounting organization of their Ministry/Department. They supervise and administer the entire function of the accounting set up including the PAOs of Civil Ministries/ Departments. They are primarily responsible to establish an efficient and effective payment and revenue collection and the accounting systems. They also monitor the performance of the accounting personnel in conformity with prescribed rules and regulations, discharge the financial reporting responsibilities and implement Internal Audit in units of their Ministries/ Departments. They discharge these functions with the assistance of the CAs/Dy.CAs/ACAs and PAOs of the Ministry/Department concerned. In accordance with the revised outcome driven financial and accounting regime, a charter containing the roles and responsibilities of Pr.CCAs/CCAs/CAs (i/c) as Head of Accounting Organisation and of CCAs/CAs not working as

17.1.3 IA Charter: Rule 70 of the GFR (2017) delineates the responsibility for sound financial management to the Secretary of the Ministry/Department. As the Chief Accounting Authority, he/she shall ensure that his/her Ministry or Department maintains full and proper records of financial transactions and adopts systems and procedures that will at all time ensure optimal internal controls. Roles and responsibilities of Pr.CCAs/CCAs/CAs(i/c) as Head of Accounting Organisation as contained in Para 1.3 of CAM specifies that IA Wing working under the control and supervision of Pr.CCAs/CCAs/CAs(i/c) as the case may be, would move beyond compliance/regulatory audit and focus on: - a. Assessment of adequacy and effectiveness of internal controls in general and soundness of financial systems and reliability of financial and accounting reports in particular; b. Identification and monitoring of risk factors (including those contained in the Outcome Budget/OOMF Framework); c. Critical assessment of economy, efficiency and effectiveness of service delivery mechanism to ensure value for money; and d. Providing an effective monitoring system to facilitate mid-course corrections.