Para 18.2 — CAM

(a) “FAs in discharge of their duties relating to financial management system in general and budgeting and accounting in particular, are assisted by the Chief Controller of Accounts (CCAs).

(b)CCAs shall be actively associated with the process of Budget formulation. Budget related files shall be submitted to the FA through the Head of Accounting Organization i.e. Pr.CCAs/CCAs/CAs(i/c) as the case may be. The Budget section should ordinarily function under the control of the CCA; exceptions require concurrence of Department of Expenditure based on valid justification (e.g. volume of work involved or special circumstances).”

The Charter therefore unambiguously outlines the roles and responsibilities of Head of Accounting Organization i.e. Pr.CCAs/CCAs/CAs (independent charge) as the case may be, in budget formulation, budget execution and accounting in their respective Ministries/ Departments.