CGA Order 2026: Implementation of Uniform Format of Accounts for Central Autonomous Bodies

The Office of the Controller General of Accounts (CGA), under the Ministry of Finance, Department of Expenditure, has issued an important Office Memorandum regarding the implementation of the Uniform Format of Accounts for Central Autonomous Bodies (ABs).

The Office Memorandum was issued on September 28, 2026 and requires all Principal Chief Controllers of Accounts (Pr.CCAs), Chief Controllers of Accounts (CCAs) and Controllers of Accounts (CAs) to report the current status of implementation within the prescribed deadline.

Key Highlights

Background and Important Details

The standardisation of accounts across Central Autonomous Bodies has been a long-standing initiative. According to the document, a Committee of Experts was initially constituted on May 12, 1999, to establish a standard accounting format aimed at bringing similarity and transparency to the financial presentations of central autonomous organisations.

Following the committee's report in November 2000, the uniform formats were issued on the advice of the Comptroller and Auditor General (C&AG) of India.

Initially, as per a D.O. letter dated January 3, 2002, these formats were applicable only to Autonomous Bodies that were not governed by a separate Act of Parliament.

However, the applicability was subsequently expanded. The C&AG reviewed the accounting formats and, through an Office Memorandum dated July 23, 2006, the common format was made applicable to all Central Autonomous Bodies, including those previously exempted because they were governed by separate Acts of Parliament.

Immediate Action Required

Despite the earlier directives, the CGA has noted that the exact status of implementation of the Uniform Format of Accounts across all Central Autonomous Bodies remains unknown.

Therefore, all respective authorities are required to submit the implementation status in the prescribed format (Annexure-1) latest by October 9, 2026.

The required information includes details such as the Name of the Ministry/Department, Name of the Autonomous Body, and its current implementation status.

Important Dates at a Glance

Download CGA Office Memorandum PDF

Conclusion

Ministries and Departments must act promptly to ensure that their respective Autonomous Bodies provide the requested information. The implementation status must be recorded strictly as per the Annexure-1 format.

The prescribed information includes the Name of the Ministry/Department, Name of the Autonomous Body, and the current implementation status. The information is required to comply with the October 9, 2026 submission deadline.