Indian Civil Accounts Service

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Indian Civil Accounts Service (ICAS)
Indian Civil Accounts Service Logo
Indian Civil Accounts Service
Service Overview
Country India
Training GroundNational Institute of Financial Management, Faridabad

Institute of Government Accounts and Finance, New Delhi
Controlling AuthorityMinistry of Finance, Government of India
Legal PersonalityGovernmental , Civil Service
General NatureAccounting and Finance
Service Chief
Controller General of AccountsSoma Roy Burman
Head of the All India Civil Services
Current Cabinet SecretaryRajiv Gauba, IAS

The Indian Civil Accounts Service(ICAS)(Hindi: भारतीय सिविल लेखा सेवा Bharatiya Civil Lekha Seva ) is one of the Civil Services of India ("Group A"). ICAS is under the Department of Expenditure in the Union Ministry of Finance. The service was created in 1976 with the purpose of separating Auditing and Accounting functions of the Union Government with deputation and transfer from Indian Audit and Accounts Department. Since 1977, personnel are selected from the Civil Services Examination conducted by Union Public Service Commission, like all other Central Civil Services.


Indian Civil Accounts Organisation performs a key role in delivery of financial management services for the Government of India. The organisation provides payment services, supports the tax collection system, performs government wide accounting, financial reporting functions, preparation of budget estimates and carries out Internal Audit in civil ministries of the Union Government. Controller General of Accounts (CGA) in Ministry of Finance heads the organisation and is responsible for administering this system. The vast expertise available with the ICAS is utilised by the government at various levels of decision making as well as by International Monetary Fund (IMF) in a number of countries for advising on financial management and accounting functions.

This service has sanctioned cadre strength of 226 officers who are supported by around 9000 employees professionally qualified in government accounting system.


Officers of ICAS are trained in three stages. For the first 6 months, they are trained at National Institute of Financial Management (NIFM), Faridabad along with officers of Indian Defence Accounts Services, Indian Postal-Telecom Accounts and Finance Services. During NIFM training, they are given foreign country exposure at Seneca College, Toronto, Canada.

After NIFM training, the ICAS officers are attached to the Institute of Government Accounts and Finance [INGAF]. In their third stage of training, ICAS officers are sent for On-The-Job-Training (OJT) from INGAF.

Founded and information technology services.

faculty is drawn from a committed team of experienced professionals, blending leading edge practices with rigorous academic analysis.

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. It conducts training at the induction and entry level, together with professional skill up-gradation at the middle and senior management levels covering about 5000 participants every year.

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 member countries of the Association of Government Accounts Organisations of Asia (AGAOA) through exchange of ideas, and conducting of study programs blending best practices with a strategic understanding of the issues involved in managing change.

Organisational structure[edit]

Indian Civil Accounts Organisation is headed by Controller General of Accounts (CGA) in the Department of Expenditure, Ministry of Finance. CGA as the central accounting and reporting agency for Government of India and is assisted by officers of Indian Civil Accounts Service. As per the Departmentalised accounting arrangements in government, operational responsibility for accounting, reporting and internal audit function in civil ministries is with the ICAS officers. These units are headed by the Principal Chief Controller of Accounts (Pr. CCA), Chief Controller of Accounts (CCA) or a Controller of Accounts (CA) in the respective ministries. Under the overall supervision of CGA, they assist the Secretary of the Ministry who is the chief accounting authority in the ministry. The Pr.CCAs / CCAs / CAs discharge their duties and responsibilities through the Principal Accounts Office (Pr. AO) at Ministry's headquarters and Pay and Accounts Offices (PAOs) at the field formation level. There are currently 358 PAOs located at 87 stations across the country.


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.


External links[edit]