The Indian Civil Accounts Services (ICAS) was formed in the year 1976 with the cadre controlling authority of Controller General of Accounts with a cadre size of 208 posts (including reserves). The source of recruitment (in percentage) was by open competitive Civil Services Examinations conducted by Union Public Service Commission and by direct recruitment – 66-2/3%; by promotion 33-1/3% and no lateral entries.

Service hierarchy

Grade	Pay scales	Designation in field	Designation in headquarters	Any other designation
Junior time scale	8000-275-13500	Assistant controller of accounts	Assistant controller of accounts	Senior assistant Director of Accounts
Senior time scale	10000-325-15200	Deputy controller of accounts/Assistant financial controller	Assistant controller general of accounts	Financial Adviser & Chief Accounts Officer / Deputy Director of Accounts
Junior administrative grade	12000-375-16500	Controller of accounts/Financial controller	Deputy controller general of accounts	Financial Adviser & Chief Accounts Officer / Director of Accounts
Selection grade	14300-400-18300
Senior administrative grade	18400-500-22400	Chief controller of accounts	Joint controller general of accounts
Higher administrative grade	22400-525-24500	Principal Chief controller of accounts
	24050-650-2600		Addl. Controller general of accounts
	26000 (fixed)		Controller general of accounts

Brief write up on the service outlining the main functions etc. including areas where interaction and coordination with other service is essential:

The ICAS (Group-A) has came into effect from 1/4/1977 under the “Scheme of Departmentalisation of Accounts” which was a major financial reform separating the accounts functions from audit for the central government. The Indian Civil Accounts Organisation was set up with its headquarter in the Ministry of Finance, department Expenditure under the Controller General of Accounts. The main functions of the organisation in the headquarter are as follows:

1. To lay down general principles of government accounting relating to union/state governments and form of accounts;
   
2. To frame rules and draft manuals relating to all matters connected with the form of accounts and procedures for accounting of receipts and payments;
   
3. To provide/lay down guidance/directions in accounting matters to the ministries/departments. This includes traditional areas as well as change over to updated systems of computer based accounting;
   
4. To prepare the Union Government Finance Accounts and Appropriation Accounts (Civil) and Union Government Monthly Accounts;
   
5. To reconcile the cash balances of the Government as appearing in the Government accounts with that in the accounts of the Reserve Bank of India;
   
6. To liaise on behalf of the Ministries and Departments with the Budget Division and the Comptroller and Auditor General of India in accounting matters;
   
7. To carry out technical inspection of the Civil Accounts Offices;
   
8. Cadre Management of Group ‘A’ (Indian Civil Accounts Service) and Group ‘B’ (Pay and Accounts Officers) officers;
   
9. Administration of rules relating to Group ‘C’ and Group ‘D’ civil accounts staff;
   
10. Training and holding of Departmental examinations; and
    
11. Coordinate and assist in the introduction of Management Accounting System in the Ministries.

The main functions of the Field Offices are as follows:

1. To carry out pre-check and process payment of bills and compilation of accounts;
   
2. To generate monthly and annual accounts;
   
3. To generate accounting reports for monitoring of revenue and expenditure for the use of Financial Adviser, Secretary, Controller General of Accounts and other authorities;
   
4. Preparation of Receipt and Public Account Budget Estimate;
   
5. Maintenance of General Provident Fund Accounts, processing and authorisation of pensions;
   
6. Maintenance of loan accounts for public sector undertakings and state governments; grants-in-aid payments to state governments/autonomous bodies and watching of utilization certificates;
   
7. Personnel management of the accounts staff;
   
8. Office management of the Pay and Accounts Office;
   
9. To carry out internal inspection of the Pay and Accounts Offices as well as drawing and disbursing officers of the Ministry;
   
10. To liaise with headquarters in all policy matters; and
    
11. Such other tasks as the Financial Adviser/Secretary may entrust.

Since the Service encompasses all Civil Ministries/departments and carries on vital functions of payment, accounting and internal audit, it is self-evident that interaction and coordination with other services is absolutely essential. It is in fact in built-in even the routine discharge of duties and responsibilities of the civil accounts organisation.