The Office of the Controller General of Accounts (CGA) was setup by an Office Memorandum of the Finance Division (FD) in 1985. Previously known as the office of the Accountant General - AG (Civil), Bangladesh, this office traces its origin back to 1947 when it was named as Office of the Accountant General. Creation of the CGA office paved the way for departmentalization of government accounts in Bangladesh. The Comptroller & Auditor General (CAG) of Bangladesh was relieved of his responsibility to prepare accounts for the Government with the responsibility for keeping of accounts devolving on individual Ministry or Division. The CGA is responsible for compilation and consolidation of government accounts. The CGA office acts independently under the administrative control of the Finance Division but seeks general guidance from the CAG on accounting principles and procedures. It prepares Monthly Accounts, Finance and Appropriation accounts of the Government of Bangladesh; supervises the works of the Divisional Controller of Accounts, the District Accounts and Finance Officers and the Upazilla Accounts Officers in the discharge of their responsibility for payments of claims of all civil officers and government entities and preparation of initial accounts of respective offices; administers all above mentioned pay and accounts offices including the offices of CAFOs of the Ministries and Divisions; ensures accuracy and timeliness of accounts; supplies data and information of accounts according to the requirements of the Finance Division; ensures reconciliation of accounts between government pay & account offices and Bangladesh Bank & Sonali Bank and between government pay and accounts offices and the executive offices drawing claims from these offices.