Article 150 of the Constitution provides for the maintenance of Government Account . The Presidential Notifications in 1976 under Article 150 provides for Departmentalization of Accounts where the responsibility for compiling the accounts of the Union Government (Civil) including those relating to taxes, duties and other receipts and deposits realised or refunded under any law has been entrusted to the Controller General of Accounts.

The scheme of Departmentalization of Accounts provides for the Secretary of the Ministry/Department concerned to be the Chief Accounting Authority. He discharges his functions through and with the assistance of the Financial Adviser/Pr.CCA/CCA/CA of the Ministry/Department concerned on these matters. Under this scheme the Financial Adviser has been made responsible for the submission of the audited Annual Appropriation Accounts duly signed by the Chief Accounting Authority, i.e. Secretary of the Ministry /Department concerned. He arranges payments through the PAOs/ the Pr. Accounts Office and the cheque drawing DDOs and is also responsible for arranging internal audit under the scheme.

The Pr. CCA/CCA/CA, as the case may be, is the Head of Accounting Organisation in the civil Ministries/Departments and functions under the overall supervision and control of the respective Financial Advisers. In practice, most of the above mentioned functions under the system of departmentalization are handled by the head of the accounting organizations or the Pr. CCAs/CCAs/CAs as the case may be, in each Ministry/Department.

The departmental Accounting Organization derives its mandate from the following:

1. Article 150, Article 283 (1) of the Constitution of India
2. Allocation of Business Rules 1961 (Schedule 2)
3. ICAS Charter of Roles and Responsibilities of Pr.CCA/CCA/CAs
4. General Financial Rules 2017
5. Receipt and Payment Rules
6. Civil Accounts Manual
7. DDO Manual

The Departmental Accounting Organization, headed by Pr. Chief Controller of Accounts, M/o Education is responsible for payment, receipts & accounting, Internal Audit and other financial management activities of the following Ministries/Departments:-

1. Ministry of Education(2 Departments)
   
   1. D/o Higher Education (1 PAO)
   2. D/o School Education & Literacy (1 PAO)
2. Ministry of Women and Child Development(4 PAOs)
3. Ministry of Minority Affairs(1 PAO)
4. Ministry of Tribal Affairs(1 PAO)
5. Ministry of Culture(2 Departments)
   
   1. M/o Culture (2 PAOs)
   2. Archaeological Survey of India (2 PAOs)
6. Ministry of Youth Affairs and Sports(1 PAO)
7. Ministry of Social Justice & Empowerment (2 Departments)
   
   1. D/o Social Justice & Empowerment (1 PAO)
   2. D/o Empowerment of Persons with Disabilities (1 PAO)

The Secretary is the Chief Accounting Authority of their respective Department and discharges his duties with the assistance of Financial Advisor and Principal Chief Controller of Accounts (Pr. CCA). The accounting organization is common for all the Departments and comprises of a Principal Accounts Office, fifteen Pay and Accounts Offices and an Internal Audit Wing. The Pr. Chief Controller of Accounts is assisted by two Chief Controller of Accounts, three Controller of Accounts, two Deputy Controller of Accounts, three Assistant Controller of Accounts and fifteen Pay & Accounts Offices stationed at New Delhi (10), Chennai(1),Mumbai(1),Hyderabad (1) and Kolkata (2).