1.4.1 Rule 86 of GFR, 2017 dealt with PFMS and it stipulates
(1) Public Financial Management System (PFMS), an integrated Financial Management System of CGA, Government of India, shall be used for sanction preparation, bill processing, payment, receipt management, Direct Benefit Transfer, fund flow management and financial reporting. (2) All the ministries sanctioning grants-in-aid shall register all implementing agencies till last level of implementation on PFMS to track fund flow and unspent balances. (3) All the payment, to the extent possible, shall be released ‘just-in-time’ by the Ministries through PFMS. (4) Detailed Demand for Grants (DDG), as approved, must be uploaded on PFMS at the start of each Financial Year. (5) All the re-appropriation orders, surrender order shall be generated through PFMS system (6) All grantee institutions shall submit Utilisation Certificates on PFMS.
1.4.2 Public Financial Management System (PFMS) is a web-based IT platform on which various functions related to Government Financial Management is being carried out. It is an electronic system for processing sanction, bill preparation and processing, making payment, receipt management, carrying out Direct Benefit Transfer (DBT), conducting fund flow management and for undertaking financial accounting and reporting. With shift of these functions in the electronic environment, the basic accounting and financial controls have been in-built in the PFMS system, besides adding the features that are needed to enable accurate and automated accounting and financial reporting.
1.4.3 Role of Head of Accounting Organisation i.e. Pr.CCA/CCA/CA(i/c), as the case may be, in PFMS and implementation of Department of Expenditure instructions regarding flow of funds under Centrally Sponsored Schemes(CSS) and Central Sector Schemes has been stipulated in Ministry of Finance, Department of Expenditure OM No.8(01)/PFMS/2023 dated 17th April, 2023 which is reproduced as below:-
(i) Pr.CCAs/CCAs/CAs(i/c), being the nodal officer of PFMS will be the first port of call for the Programme Divisions (PDs) and Internal Finance Divisions (IFDs) for any PFMS related issues and they will strive to give a suitable solution to the PDs/IFDs in a time bound manner on such issues with the help of local NIC unit and in consultation with the PFMS Headquarter(HQ).
(ii) If the Pr.CCA/CCA/CA(i/c) is unable to resolve any PFMS related issue, he/she may refer the matter to PFMS HQ with complete details of the issue and suggested measures. However, they should avoid simply forwarding the issues to HQ without any remarks/recommendations/suggestions.
What This Means
PFMS (Public Financial Management System) is the Government of India's integrated web-based platform for all financial management functions — sanction preparation, bill processing, payment, receipt management, Direct Benefit Transfer (DBT), fund flow management, and financial reporting. All ministries must use PFMS, register implementing agencies down to the last level, release payments on a just-in-time basis, and upload Detailed Demands for Grants at the start of each financial year. The Pr.CCA/CCA/CA serves as the PFMS nodal officer for their Ministry.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
1PFMS is mandated under Rule 86 of GFR 2017 for all central government financial transactions
2Covers sanctions, bill processing, payments, receipts, DBT, fund flow tracking, and financial reporting
3All ministries must register implementing agencies to the last level on PFMS
4Payments should be released on a just-in-time basis through PFMS
5Pr.CCAs/CCAs/CAs are PFMS nodal officers and first point of contact for PFMS-related issues
Practical Example
A Ministry is releasing funds under a Centrally Sponsored Scheme to a state implementing agency. The sanction is prepared on PFMS, the bill is processed electronically, and payment is made on a just-in-time basis. The implementing agency is registered on PFMS so that fund utilization can be tracked in real time. If there is a technical issue with PFMS, the CCA as nodal officer coordinates with the local NIC unit to resolve it.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Is PFMS mandatory for all government payments?▼
Yes. Rule 86 of GFR 2017 stipulates that PFMS shall be used for sanction preparation, bill processing, payment, receipt management, DBT, fund flow management, and financial reporting. All re-appropriation and surrender orders must also be generated through PFMS.
What does 'just-in-time' release mean in the PFMS context?▼
It means that funds should be released to implementing agencies only when they are actually needed for expenditure, rather than being parked in advance. This improves cash management and reduces idle fund balances.
Who resolves PFMS operational issues at the Ministry level?▼
The Pr.CCA/CCA/CA, being the PFMS nodal officer, is the first point of contact. They should try to resolve issues with the local NIC unit before referring unresolved matters (with remarks and recommendations) to PFMS Headquarters.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
(iii) Pr.CCAs/CCAs/CAs(i/c) shall regularly interact with IFD/PDs on implementation of fund flow/expenditure management guidelines issued by the Department of Expenditure (DoE), CGA and PFMS HQ informed regarding violations, if any, in implementation of these guidelines.
(iv) Pr.CCAs/CCAs/CAs(i/c) shall ensure wide dissemination of the instructions issued by DoE and PFMS HQ regarding flow and management of funds among offices of their Ministry/Department and among scheme implementing agencies of the Ministry.
(v) Pr.CCAs/CCAs/CAs(i/c) shall continuously assess the requirement of PFMS related training in their Ministry/Department and coordinate with the PDs and the concerned vertical of PFMS HQ to organize the same. They shall strive to develop trainers in their accounting formations who could be used for refresher trainings.
1.4.4 In brief, PFMS platform serves to carry out and captures all transactions, facilitates the compilation and consolidation of the Government accounts, amalgamating all the transactions related functions of the O/o CGA. The existing standalone systems have also been merged with the PFMS. PFMS integration has been done with Non-Civil Ministries as well for smooth flow and compilation of the whole of Central Government accounting data and reports.
1.4.5 The coverage of PFMS platform is to all central government schemes. It is therefore, also serving as a database of all recipient agencies, and has been integrated with the core banking systems of the banks, and the State Treasuries. This enables an efficient and effective tracking of fund flows to the lowest tier/beneficiary of the Government schemes. PFMS has also developed useful reports to provide information across all schemes/ implementing agencies on fund utilization, leading to better monitoring, review, decision support system and enhanced public accountability. PFMS has substantially enhanced the efficiency in Public Finance Management, including in robust cash management and real-time information on resource availability and utilization across schemes.
1.4.6 PFMS works on a defined protocol for various types of Direct Benefit Transfer (DBT) Scheme. The Scheme administering Ministries/ Departments are primarily responsible for implementation of DBT for their notified schemes. They provide inputs for configuration of their schemes for DBT on PFMS and for issuance of necessary instructions to their field formations and implementing agencies. PFMS has also developed a web service for exchange of data and reconciliation between PFMS and stand-alone scheme systems such as NREGA Soft. An API (Application Programming Interface) has been developed to interface DBT data of schemes for all States & UTs directly with the Bharat DBT portal of DBT Mission.
I. CHARTER OF Pr.CCAs/CCAs/CAs (i/c) AS HEADS OF ACCOUNTING ORGANISATION IN MINISTRIES/ DEPARTMENTS
Pr.CCAs/CCAs/CAs (i/c) of the Ministries/Departments concerned are the Heads of the Accounting Organisation in the respective Ministries/Departments. Their broad functions are prescribed as
below1. Receipts, Payments and Accounts: i. Ensure establishment of effective and efficient systems with necessary internal controls for accounting of all receipts and payments of the Ministry/Department. ii. Supervise payments and receipts transactions conducted through PAOs and Cheque Drawing DDOs and ensuring that they are done in conformity with prescribed Rules and Regulations; iii. Supervise timely payment to all eligible claimants (government servants, vendors/suppliers, grantee and loanee institutions etc.) and ensure that the procurements through GeM are carried out as per codal provisions. iv. Ensure efficiency, accuracy and timely submission of monthly and annual accounts to O/o CGA; v. Ensure timely, accurate, comprehensive, relevant and useful Financial Reporting. vi. Ensure accuracy and timely submission of monthly reports to O/o CGA. vii. Monitor efficient service delivery to the Ministry/Department through the accredited/ authorized banks and monitor their performance for timely realization of receipts into Government Accounts; viii. Monitor adherence to the prescribed accounting standards, rules and principles; ix. Ensure timely submission of Audited Annual Appropriation Accounts duly signed by Chief Accounting Authority of the Ministry/Department to O/o CGA. x. Ensure preparation of annual ‘Accounts at a Glance’ for their Ministry/Department. xi. Examine the proposal of Ministries/Departments for opening of a Personal Deposit Account or framing accounting procedure in respect of a newly created Fund in the Public Account of India and monitor their smooth operations. xii. Review the payment sanctions (including GST refunds sanction) as per the monetary limits prescribed by O/o CGA from time to time. xiii. Monitor the clearance of balances under Debt, Deposit, Suspense and Remittance (DDSR) heads and take timely corrective measures to clear adverse balances under these heads.
xiv. Monitor opening of appropriate heads of account for new schemes/ expenditures as per prescribed chart of accounts of the Object heads by the Department of Expenditure and the List of Major and Minor Heads of Accounts (LMMHA).
xv. Monitor timely and accurate authorization of pension and other retirement benefits to retiring government servants.
xvi. Coordinate with GeM Standing Committee on matters relating to procurement and the related payments.
xvii. Provide financial and technical advice specific to CBDT and CBIC on matters relating to accounting of direct/indirect taxes.
xviii. Pr.CCA, CBDT/Pr.CCA, CBIC shall oversee and monitor the overall banking operations in regard to collection and refund of direct/indirect taxes and their reconciliation and remittance to the Government Account.
xix. CCA, Finance being the Head of Accounting Organisation shall be responsible for overseeing preparation of Internal Debt Accounting and compile Security/Bond-wise balances based on inputs from various stakeholders.
xx. Chief Controller (Pensions), CPAO, O/o CGA shall oversee the disbursement and accounting of pension and family pension through authorised Banks in respect of Central (Civil) Pensioners, National Capital Territory of Delhi, UTs without Legislature, Formers Members of Parliament, retired Judges of High Courts and Supreme Courts, All India Service Officers, Pension and other amenities to the former Presidents/Vice Presidents of India, Pension to Freedom Fighters and Family Pension to the families of the Central Government employees who are covered by NPS. CPAO is entrusted with the overall responsibility of administering the “Scheme of payment of pension to Central Government (Civil) Pensioners through the Authorized Banks”.
Pr.CCAs/CCAs/CAs(i/c) shall function as nodal officer of the Ministry for PFMS matters.
xxii. Follow up with Loanee on repayment of loan and interest.
In respect of the above responsibilities, the Head of Accounting Organization i.e. Pr.CCAs/CCAs/CAs(i/c) shall function under the direction, superintendence and control of the CGA.
2. Budget formulation including the preparation of Outcome Budget:
i. Pr.CCAs/CCAs/CAs(i/c) 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 them.
ii. Pr. CCAs/CCAs/CAs (i/c) shall monitor and assist in preparation of budgetary proposals and assist the administrative Ministries /Departments in inter-se programme prioritization/allocation within the budgetary ceilings, based on the analysis of expenditure and profile of each programme /sub-programme.
iii. Provide support to the administrative Ministries/Departments in the preparation of Outcome Budgets/Output-Outcome Monitoring Framework (OOMF) in accordance with the
time schedule/ guidelines laid down from time to time by the Ministry of Finance/NITI Aayog. iv. Furnish the budget estimates in r/o Public Account transactions to Budget Division and for the Composite Demands controlled by Budget Division for their inclusion in the Budget. v. Furnish budget estimates for interest on Provident Fund balances of employees and on various deposits in the Public Account including the Reserve Funds. vi. Monitor all reports and statements related to Budget documents.
3. Estimation of Non- Tax Revenues (NTR):
i. Pr.CCAs/CCAs/CAs(i/c) to
(a) prepare of the estimates of NTRs in consultation with administrative divisions,
(b) regularly monitor NTR receipts during the financial year
(c) Periodically review user charges
(d) Monitor repayment to the Government of outstanding loans, due interest and guarantee fees
(e) Monitor the accounts through which funds are routed [i.e. Central Nodal Agency (CNA)/Single Nodal Agency (SNA) accounts] and the remittance of interest thereon to the Consolidated Fund of India. ii. CCA, Finance shall specifically be responsible to furnish the non-tax revenue receipts estimates relating to Group Insurance Scheme (GIS) for Central Government employees to the Budget Division for its inclusion in the Budget.
4. Internal Audit/Risk Based Audit: Pr.CCAs/CCAs/CAs(i/c) to
i. discharge the duties of Member Secretary of the Internal Audit Committee headed by the administrative Secretary to review audit paras of Internal Audit and advise on concomitant compliance/course correction. ii. conduct regular and special audits in Ministries/Departments as per the direction of Chief Accounting Authority or the CGA. The Internal Audit Wings working under the control and supervision of the Head of Accounting Organization i.e. Pr.CCAs/CCAs/CAs (i/c) as the case may be, would move beyond the existing system of compliance /regulatory audit and would focus on risk based audit through: 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. iii. conduct periodic appraisal of schemes and monitor performance of projects and schemes through regular Internal Audit. iv. conduct audit of accredited banks, authorised/other banks/CPPCs and FPB branches including e-FPBs in respect of Government transactions in organisations where it has been required.
v. conduct Internal Audit of collections of the National Small Savings Scheme. (Specific to M/o Finance)
vi. ensure preparation of the Annual Audit plan and the Annual Internal Audit review report.
The above functions shall be carried out as per the guidelines issued by the CGA from time to time.
5. Public Financial Management System & IT projects:
i. Act as nodal officers for PFMS and assists FA to ensure that guidelines/ instructions issued on PFMS are followed /implemented and resolve issues relating to efficient running of PFMS. ii. Monitor the use of PFMS and its different modules and coordinate with Ministry and PFMS Division of O/o CGA for: timely, accurate and useful financial reporting; tracking flow of funds to the last level implementing agency/beneficiary; and monitoring fund utilisation under Central Sector/Centrally Sponsored/Direct Benefit Transfer schemes of Government of India. iii. Coordinate integration of data bases and processes with the PFMS, for establishing a Government Integrated Financial Management Information System (GIFMIS). iv. Render professional expertise on accounting and financial management to assist in establishing efficient PFM systems. v. Monitor the implementation of security guidelines relating to access control protocols and other security aspects of the PFMS, for adequate data security. vi. Ensure correct mapping of the Central Sector and Centrally Sponsored Schemes for accurate expenditure reporting. vii. Carry out regular review of reports and information in PFMS and present it to the Senior Management, for assistance in decision making. viii. Monitor relevant PFMS reports and dashboard on regular basis to ensure accuracy of reports and monitoring and reporting on the performance of the schemes in their Ministries. ix. Monitor timely weeding out of dormant registration of Agencies etc.
6. Expenditure and Cash Management:
Coordinate with Ministries/Departments for compliance to the Cash Management guidelines issued by Budget Division, M/o Finance (Monthly Expenditure Plan [MEP]/Quarterly Expenditure Plan (QEP) limits, setting up of SNA/CNA and implementation of TSA system for release of funds to Autonomous bodies). Review the expenditure beyond the amount stipulated by CGA from time to time.
7. Disclosure and reporting requirements under FRBM Act.
Assist in preparation of the disclosure statements required under the FRBM Act for incorporation in the consolidated statement compiled by the Ministry of Finance.
8. Monitoring of Assets and Liabilities:
Assist Ministries/Departments in maintaining comprehensive record of Assets and Liabilities and monitor and maintain records of Government Guarantees through the Principal Accounts Office.
9. General Administration and Coordination:
(i) Exercise the powers of the Head of the Department for the Accounting Organisation in the discharge of the Administration and Establishment related functions.
(ii) Discharge responsibilities in terms of the authorised Statutory powers as the appointing authority/disciplinary authority.
(iii) Exercise appropriate oversight on the overall quality and maintenance of departmental accounts by their Pay and Accounts Offices/Principal Accounts Offices.
a. In Ministries/ Departments which are headed by Pr. CCAs, it shall be the prerogative of the Pr. CCA to delegate any item of the above listed responsibilities to the CCAs/CAs as per their administrative convenience and exigency, and subject to the established codal provisions.
b. In addition to the above, Head of Accounting Organization i.e. Pr.CCAs/CCAs/CAs (i/c) as the case may be, shall also be responsible for any other responsibility assigned by the Chief Accounting Authority/ CGA.
II. CHARTER OF CHIEF CONTROLLER OF ACCOUNTS (CCA)/CONTROLLER OF ACCOUNTS (CA) (NOT WORKING AS HEAD OF ACCOUNTING ORGANISATION)
Pr.CCAs/CCAs/CAs(i/c) discharges their functions as Head of Accounting Organisation through and with the assistance of the CCAs/CAs/Dy.CAs/ACAs and PAOs of the Ministry/Department concerned. CCAs/CAs with independent charge shall have the same roles as listed above for the Pr.CCAs/CCAs, as the Head of Accounting Organization. However, other CCAs/CAs working under a Pr.CCAs/CCAs shall be assigned the charge of specific functions indicated below (besides any other as decided by the Pr. CCAs/CCAs):
A. Receipts, Payments and Accounts
i. Supervision of the functioning of the Pr.Accounting Office and Pay and Accounts Offices for ensuring timely payments/receipts and accounting. They shall monitor outstanding payment to suppliers/vendors in GeM. ii. Monitoring timely issue of Inter-Governmental Adjustment Advice (IGAA) and IAAA to RBI by PAOs. iii. Monitoring monthly cash flows and ensuring effective cash management. The work includes monitoring of expenditure against MEP/QEP ceiling given in DDG and assisting in the CNA/SNA and the TSA operations iv. Review payment sanctions through PFMS (including GST refunds) as per the monetary limit prescribed by O/o CGA. In Ministries/Departments where there is no sanctioned post of Dy.CA, the payment sanctions above ₹50 lakhs would also be reviewed by the respective CAs or CCAs as the case may be.
v. Handle the work related to the Debt, Deposit, Suspense and Remittance (DDSR) heads and take corrective actions in respect of the adverse balances under these heads. vi. Assist in consulting with administrative divisions for the periodic reviews of non-tax revenue receipts and the user charges. vii. Assists Head of Accounting Organisation for monitoring repayment of outstanding loans, due interest and guarantee fees. viii. PFMS related work and to assist Head of Accounting Organisation to ensure that guidelines/ instructions issued on PFMS are followed /implemented and resolve issues relating to efficient running of PFMS.
B. General Administration and Coordination
i. Administration and Establishment related functions including procurement of stores and outsourcing of services of the accounting formation. ii. Exercise the delegated powers of Head of the Department. iii. Look after the legal and RTI matters, Parliament Questions, Official languages and augmentation of manpower in the office. iv. Assist Head of Accounting Organisation for appropriate oversight on the overall quality and maintenance of departmental accounts by the Pay and Accounts Offices/Principal Accounts Offices.
C. Banking Arrangements
i. Banking arrangements of the Ministry and reconciliation issues with the banks.
D. Internal audit
i. Appraise, monitor and evaluate the individual schemes. ii. Assessment of adequacy and effectiveness of internal controls in general, soundness of financial systems and ensuring accuracy and reliability of accounting reports iii. Identify and monitor risk factors and conducting risk-based audit of the schemes in consultation with Programme Division/Implementing Agency of the Ministry/Department. iv. Prepare Internal Audit Annual Review Report. v. Conduct critical assessment of economy, efficiency and effectiveness of service delivery mechanism to ensure value of money. vi. Provide an effective monitoring system to facilitate mid-course corrections. vii. Perform the duties of Member Secretary of Internal Audit Committee.
III. CHARTER OF DEPUTY CONTROLLER OF ACCOUNTS (Dy.CA)
Pr.CCAs/CCAs/CAs(i/c) discharges their functions as Head of Accounting Organisation through and with the assistance of the CCAs/CAs/Dy.CAs/ACAs and PAOs of the Ministry/Department
concerned. However, Dy.CA level officers working under Head of Accounting Organization i.e.Pr.CCA/CCA/CA (i/c) as the case may be, shall assist them in the specific functions indicated below:
A. Receipts, Payments and Accounts i. Ensure correctness of classification of accounts and figures in the monthly accounts of Ministry. ii. Ensure timely settlement of Letter of Authorisation (LoA) issued through PFMS. iii. Ensure timely and accurate compilation & consolidation of monthly accounts and all monthly accounts certificates for submission to CAs/CCAs for signature. iv. Ensure timely realization of receipts and their correct accounting. v. Coordinate with the entire field PAOs, CDDOs for various reports, accounts etc. vi. Prepare weekly and monthly expenditure and receipt reports as required by Secretary/FA/ CGA. vii. Prepare Accounts at a Glance, Quarterly and Annual Analysis of accounts and financial information. viii. Ensure proper maintenance of records in digital format for timely retrieval and reporting. ix. Review payment sanctions through PFMS (including GST refunds) as per the monetary limit prescribed by O/o CGA from time to time. In Ministries/Departments where there is no sanctioned post of Dy.CA, the payment sanctions through PFMS (including GST refunds) shall be reviewed by the respective CAs(independent) or CCAs (Independent) or Pr.CCAs as the case may be. x. Supervise the implementation of Bharatkosh Portal. xi. Monitor National Pension System (NPS) with reference to NSDL monthly report, uploading of quarterly report of NPS on NSDL portal for and on behalf of FA. B. Budget i. Assist Pr.CCA/CCA/CA(i/c) in allocation of budget to PAOs. ii. Conduct periodic reviews of receipts and expenditures, including through preparation of monthly and quarterly trends, and review prompt and accurate collection of user charges, rent, licence fees, royalties, profit share and dividends. iii. Assist Pr.CCA/CCA/CA(i/c) in preparation of, budget related reports for its inclusion in the Budget documents, including Receipts budget, report on dividend, FRBM statements etc. as per Budget Circular issued by the MoF from time to time. C. Financial Management Systems & IT projects: i. PFMS related work, EAT module monitoring and training of agencies.
ii. Coordinate with Program Divisions to see registration of IAs and use of EAT module of PFMS for Central Sector Schemes. iii. Reconcile the reports available in PFMS with the release data available with PAOs, on monthly basis. iv. Coordinate with Project Offices and SPMUs for rollout of CSS schemes in States. v. Ensure and follow up with concerned SPMUs for mapping of their ministries’ CSS schemes with state schemes under PFMS-Treasury integration. vi. Assist in new IT projects development and implementation in the Ministry/Department. vii. Manage website of respective Pr. CCA/CCA/CA office with the help of the NIC team or through any external agency. If there is no separate website, coordinate with the main ministry website for posting information. viii. Assist in development of Dashboard for Pr. CCA/CCA/CA and Dy. CA in the respective ministry. ix. Monitor bank performance on KPIs pertaining to their Ministry with the launch of PFMS Dashboard and Bank monitoring app. x. Act as Assistant State Nodal Officer (ASNO) or ACGA, SPMU, PFMS if posted in the state. D. Expenditure and Cash Management i. Provide support to improve cash management through implementation of SNA/CNA/TSA systems and monitoring of monthly cash flows effectively in the context of cash expenditure/commitments, tighten the system of receipt and payment monitoring and assist in securing greater convergence of revenue inflows and expenditure outflows. ii. Monitor the monthly and quarterly expenditure plans and report variations in timely manner. iii. Scroll and put through reconciliation and suspense balance related work.
E. Administration and Establishment
i. Assist Pr.CCA/CCA/CA (i/c) in Administration, legal matter, disciplinary proceedings, vigilance related work and Establishment related functions of the accounting formation. ii. Assist Pr.CCA/CCA/CA (i/c) in conducting & supervision of the Internal Audit iii. Assist in the records and inventory management, weeding out of files and records, SAP related activities. iv. Discharge functions of the Appellate Authority under RTI Act. v. Assist in matters related to Annual Training.
vi. Discharge functions of assignments in the encadred posts wherever assigned in the Finance/Accounts Divisions of the Central Government/Autonomous/Public Sector Bodies/ institutions etc.
F. PR, Communication and event management:
i.Responsibility to manage events, prepare the communication strategy and implement it in the respective Pr.CCA/CCA/CA(i/c) offices.
In addition to the above, Dy. CAs shall also be responsible for any other works assigned by Head of Accounting Organisation and CGA.
IV. CHARTER OF ASSISTANT CONTROLLERS OF ACCOUNTS (ACAs)
ACAs shall work as Pay and Accounts Officer for first few months of posting in the accounting formation. Thereafter, ACAs shall function as Principal Accounts Office of Ministry/Department. This exposure to Principal Accounts Office should also include general administration of the office, including Head of Office charge (in the absence of next higher-level officer i.e. DCA). During this time, they should also lead independent audits and should be made functional incharge of the Internal Audit Wing. ACAs shall assist Head of Accounting Organization i.e. Pr.CCAs/CCAs/CAs (i/c) as the case may be, in discharging the following specific functions:
i. PFMS related work, Receipt, Expenditure, Advance and Transfer (REAT) module monitoring and training of agencies. ii. Implementing IT and other initiatives in emerging fields viz. implementation of PFMS modules, risk-based internal audit, data analytics for generating MIS reports, process reengineering, etc. iii. Specific involvement in budget work, or any other projects of the Ministry in consultation with Secretary/FA to broaden their skill set, and to leverage the fact that ICAS officers comprise the majority of (and at times are the only) DRs at JTS/STS level in Ministries, capable of handling budget work. iv. Independent charge assignments in the encadred posts in the Finance/Accounts Divisions of the Central Government/ Autonomous/Public Sector bodies/Institutes etc. should be assumed by ACAs (and DCAs). v. Organize Hindi Pakhwara and Vigilance Awareness Week in Principal Accounts Office.
In addition to the above, ACAs shall also be responsible for any other works assigned by Head of Accounting Organisation and competent authority in the office of CGA.
(Authority: - CGA’s O.M. No. TA-2-01001/2/2020-TA-II/(Comp 2001)/596 dated 23-07-2021 and Charter for FAs issued by Department of Expenditure vide their OM No.23(3)/E-Coord/2018 dated 13th June 2023)