Para 1.3 — CAM
Original Rule Text
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
Head of Accounting Organisation and of Dy. CAs/ACAs are given in APPENDIX ‘1.1’ to this Chapter.
1.3.2 The roles and responsibilities of Head of Accounting Organization i.e. Pr.CCAs/CCAs/CAs (i/c) as the case may be, has also been referred to in the charter for Financial Advisers (FAs). The revised Charter for FAs issued by Department of Expenditure on 13.6.2023 also entrusts the responsibility of budget work and PFMS nodal officer to Head of Accounting Organisation as per its para 43 & 44 reproduced below:-
43. CCAs shall be actively associated with the process of Budget formulation. Budget related files shall be submitted to the FA through the Pr.CCAs/CCAs/CAs(i/c). The Budget section should ordinarily function under the control of the CCAs; exceptions require concurrence of Department of Expenditure based on valid justification (e.g. volume of work involved or special circumstances).
44. CCAs are expected to act as nodal officers for PFMS, inter-alia in resolving issues relating to its smooth and efficient running.
(DoE’s OM No. 23(3)/E-Coord/2018 dated 13th June 2023)
What This Means
This section describes the roles and responsibilities of Pr.CCAs/CCAs/CAs as heads of the accounting organization in their Ministries. They supervise the entire accounting setup including PAOs, establish efficient payment and revenue collection systems, monitor accounting personnel, handle financial reporting, and implement internal audit. The revised Charter for FAs also gives CCAs the responsibility of budget work and acting as PFMS nodal officers.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Pr.CCAs/CCAs/CAs are the overall heads of accounting in their Ministry/Department
- 2Responsible for payment systems, revenue collection, accounts compilation, and internal audit
- 3A charter outlining their roles is provided in Appendix 1.1 of Chapter 1
- 4CCAs must be actively associated with budget formulation and budget files must be routed through them
- 5CCAs are expected to act as nodal officers for PFMS and resolve operational issues
Practical Example
When the Ministry of Health prepares its annual budget estimates, the CCA must be actively involved in formulating the proposals. Budget-related files are submitted to the FA through the CCA. If any PFMS operational issue arises — such as a PAO unable to process a payment — the CCA, as the PFMS nodal officer, is the first point of contact for resolution.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the relationship between CCAs and the budget process?▼
Who assists the Pr.CCA/CCA/CA in discharging their functions?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.