Controller General of Accounts

Human Resource Management


The Civil Accounts Organization employs around 10,000 personnel in different grades of Group A, B, C & D posts of the Government of India.

Recruitment to the organization is done through various channels. Direct entry to the Group ‘A’ is through the Union Public Service Commission (UPSC) by means of the common Civil Service Examination held every year. The officers selected by the UPSC together with the Officers promoted from Group ‘B’ cadre, constitute the Indian Civil Accounts Service.

The Staff Selection Commission is responsible for recruiting Group 'B' & 'C' officials. Recruitment of Group ‘D’ personnel is through the Employment Exchanges.

Thanks to the specialized work content and a conscious policy towards grooming of personnel through various short term and long term training programs, the Civil Accounts organization has developed itself into a large pool of expertise in finance, accounts, information technology and a number of related areas. A large number of officers of the Indian Civil Accounts Service are providing consultancy services to various sovereign Governments on IMF assignments.


Consequent upon departmentalisation in 1976, the government of India decided to have a separate Group 'A' service for accounting at the middle and senior levels in the finance, accounts and Internal audit organisations of the ministries/department. The initial intake into the ICAS was by deputing and transferring the personnel from Indian Audit and Accounts Department. Since 1977, the regular intake to the service has been made through Union Public Service Commission through the combined Indian Civil Services Examination, through which recruitment to all the other prime services of the country are recruited

The officers of the ICAS perform important function of rendering management accounting information in the Ministries relating to collections of receipts and expenditure control, preparation of budget estimates relating to receipts as well as expenditure. The vast expertise available in the ICAS has been utilised by the government at the various levels of decision making. The expertise of ICAS officers has also been utilised by International Monitory Fund in a number of countries for advising on various treasury and accounting functions.

The cadre strength of ICAS stands at 208 posts.


Founded in 1992 the Institute of Government Accounts and Finance [INGAF] is defined by its excellence in the field of public policy, finance, audit and management.  Its programs attract professionals from not only the Central Government, but the state governments and union territories, public sector undertakings and autonomous bodies and banks.  Its main campus is located in the heart of the national capital of Delhi, adjacent to the premier Jawaharlal Nehru University. It has three regional centres at Mumbai, Kolkata and Chennai, equipped with multi-media lecture theatres and computing and information technology services. Its faculty is drawn from a committed team of experienced professionals, blending leading edge practices with rigorous academic analysis. It has also fostered partnerships with institutes of eminence for joint initiatives at curriculum development, academic research and training.

  • Professional Programs#

INGAF conducts more than 300 intensive professional programs every year aimed at senior and middle level of management in the Civil Accounts organization and other interested central organizations, autonomous bodies, banking institutions, state governments and union territories. INGAF conducts training at the induction and entry level, together with professional skill upgradation at the middle and senior management levels covering about 5000 participants every year.

  • International Programs#

INGAF conducts regular customized programs on different aspects of Information Technology, Internal Audit, and Public Financial Management for countries in the SAARC region. It has been proactive in addressing the training needs of the AGAOA countries through exchange of ideas, and conducting of study programs blending best practices with a strategic understanding of the issues involved in managing change.  INGAF also conducts programs for member-countries of the Indian Technical & Economic Cooperation [ITEC] and Special Commonwealth Assistance for Africa [SCAAP] consortiums.  Its current global footprint extends to well over a 100 countries in the East European, African, Middle Eastern, Latin American, and Asian regions.

  • Secretariat of AGAOA

Association of Government Accounts Organisations of Asia (AGAOA) was formed in February 2004 to promote professional understanding and technical cooperation among its members in the areas of government accounts and finance to ensure transparency, accountability and good governance. Financial Comptroller General, Nepal is the current chairperson and Sri Lanka the treasurer of AGAOA. INGAF is the secretariat of AGAOA since November 2007.INGAF was accorded the status of a premier training institute of the region and designated as the Regional Resource & Training Centre for AGAOA countries.

# for further details visit to (INGAF website).


The Controller General of Accounts conducts various examinations for the purpose of promotion and assessment of suitability of an employee for retention in posts. The examinations conducted are:

* Junior Accounts Officer (Civil) examination for assessing suitability for promotion as Junior Accounts Officer (JAO)

* Junior Accounts Officer (common) examination for the staff of Delhi Administration, Cabinet Secretariat and Andaman & Nicobar Islands.

* Departmental Confirmatory examination for Accountants to adjudge suitability for retention in the post.

* Limited competitive examination for promotion of Lower Division Clerks as Accountants.

* Limited competitive examination for promotion of Group D (Matriculate) as Lower Division Clerks.

* Departmental Qualifying examination for promotion of Group 'D' (Non matriculate) as Lower Division Clerks.



The cadre management of Group 'A' officers of the Indian Civil Accounts Service (ICAS) vests with the Controller General of Accounts. It covers the entire gamut of personnel management of ICAS officers including their recruitment, transfers, promotions, training, both within the country as well as abroad, and periodical reviews of cadre strength and distribution.

The respective Chief Controller/ Controller of Accounts controls the Group 'C' & 'D' staff of various Civil Accounts Units. However, a combined seniority list of all the employees within these grades is maintained by the Controller General of Accounts for effecting promotions.


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